**ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 OCTOBER 2025** INTRODUCING MEN TOJESUS SINCE 1989 ## |**CONTENTS **|| |---|---| |Trustee
s’ Report|0
6| |Independent
Auditors
’
Report|1
5| |Statement of Financial Activities|18| |Balance Sheet|1
9| |Statement of Cas
hflows|20| |Notes to the
Finan
cial Statements|2
1| ## ## ## ## ## ## ## ## ## ## ## - - - - ## ## ## ## - - - Ben Priestley (Jul 30, 2026 14:21:51 GMT+1) 30/07/2026 P3ge14of32 ## **CHRISTIAN VISION FOR MEN** ## **INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHRISTIAN VISION FOR MEN** ## **Opinion** We have audited the financial statements of Christian Vision for Men (the ‘charity’) for the year ended 31 October 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: - give a true and fair view of the state of the charitable company's affairs as at 31 October 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006. ## **Basis for opinion** We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the financial statements_ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ## **Conclusions relating to going concern** In auditing the financial statements, we have concluded that the Trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. ## **Other information** The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. ## **CHRISTIAN VISION FOR MEN** ## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHRISTIAN VISION FOR MEN** ## **Opinions on other matters prescribed by the Companies Act 2006** In our opinion, based on the work undertaken in the course of our audit: - the information given in the Trustees report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and - the directors' report included within the Trustees report has been prepared in accordance with applicable legal requirements. ## **Matters on which we are required to report by exception** In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion: - adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or - the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees report and from the requirement to prepare a strategic report. ## **Responsibilities of trustees** As explained more fully in the statement of Trustees responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. ## **Auditor's responsibilities for the audit of the financial statements** We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. ## **CHRISTIAN VISION FOR MEN** ## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHRISTIAN VISION FOR MEN** ## **Use of our report** This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. Mr Phillip Nicholson (Jul 30, 2026 14:59:28 GMT+1) Mr Phillip Nicholson ## **Mr Phillip Nicholson (Senior Statutory Auditor)** For and on behalf of Stopfords (Mansfield) Limited, Statutory Auditor Chartered Accountants Synergy House 7 Acorn Business Park Commercial Gate Mansfield Nottinghamshire NG18 1EX Date: .........................30/07/2026 ## **CHRISTIAN VISION FOR MEN** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **(INCLUDING INCOME AND EXPENDITURE ACCOUNT)** ## _**FOR THE YEAR ENDED 31 OCTOBER 2025**_ |**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
306,589
9,735
Charitable activities
**4**
36,405
202,654
Investments
**5**
721
-
**Total income**
343,715
212,389
**Expenditure on:**
Raising funds
**6**
4,992
-
Charitable activities
**7**
313,765
209,249
**Total expenditure**
318,757
209,249
**Net income/(expenditure)**
24,958
3,140
Transfers between
funds
(6,595)
6,595
**Net movement in**
**funds**
**8**
18,363
9,735
**Reconciliation of funds:**
Fund balances at 1 November
2024
(30,342)
7,052
**Fund balances at 31 October**
**2025**
(11,979)
16,787|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
316,324
318,538
-
239,059
33,149
226,007
721
667
-
556,104
352,354
226,007
4,992
24,063
-
523,014
337,848
233,566
528,006
361,911
233,566
28,098
(9,557)
(7,559)
-
(7,559)
7,559
28,098
(17,116)
-
(23,290)
(13,226)
7,052
4,808
(30,342)
7,052|**Total**
**2024**
**£**
318,538
259,156
667
578,361
24,063
571,414
595,477
(17,116)
-
(17,116)
(6,174)
(23,290)| |---|---|---| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. ## **CHRISTIAN VISION FOR MEN** ## **BALANCE SHEET** ## _**AS AT 31 OCTOBER 2025**_ |**Notes**
**Fixed assets**
Intangible assets
**12**
Tangible assets
**13**
**Current assets**
Stocks
**14**
Debtors
**15**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**16**
**Net current liabilities**
**Total assets less current liabilities**
**The funds of the charity**
Restricted income funds
**19**
Unrestricted funds
**20**|**2025**
**£**
11,832
27,104
42,336
81,272
(88,318)|**2024**
**£**
**£**
7,052
4,802
11,854
7,169
29,839
44,163
81,171
(113,617)
(7,046)
4,808
16,787
(11,979)
4,808|**£**
7,052
2,104
9,156
(32,446)
(23,290)
7,052
(30,342)
(23,290)| |---|---|---|---| ## 29/07/2026 The financial statements were approved by the trustees on ......................... ~~..............................~~ Ben Priestley (Jul 30, 2026 14:21:51 GMT+1) Mr B T Priestley **Trustee** ## **CHRISTIAN VISION FOR MEN** ## **STATEMENT OF CASH FLOWS** ## _**FOR THE YEAR ENDED 31 OCTOBER 2025**_ |**Notes**
**Cash flows from operating activities**
Cash generated from/(absorbed by)
operations
**23**
**Investing activities**
Purchase of tangible fixed assets
Investment income received
**Net cash (used in)/generated from investing**
**activities**
**Net cash generated from financing activities**
**Net decrease in cash and cash equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**|**2025**
**£**
(6,500)
721|**£**
3,952
(5,779)
-
(1,827)
44,163
42,336|**2024**
**£**
(140)
667|**£**
(2,152)
527
-
(1,625)
45,788
44,163| |---|---|---|---|---| ## **CHRISTIAN VISION FOR MEN** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_ ## **1 Accounting policies** ## **Charity information** Christian Vision for Men is a private company limited by guarantee incorporated in England and Wales. The registered office is Staveley Methodist Church, Chesterfield Road, Staveley, Chesterfield, Derbyshire, S43 3XD. ## **1.1 Basis of preparation** The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. ## **1.4 Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. ## **CHRISTIAN VISION FOR MEN** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_ ## **1 Accounting policies** **(Continued)** ## **1.5 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. ## **1.6 Intangible fixed assets other than goodwill** The charitable company’s interest in a Timeshare in Lanzarote has in excess of 50 years to run. The asset is recognised at cost, no amortisation is provided. ## **1.7 Tangible fixed assets** Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Fixtures and fittings 33% Straight Line Office equipment 33% Straight Line Motor vehicles 33% Straight Line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. ## **1.8 Impairment of fixed assets** At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). ## **1.9 Stocks** Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution. ## **1.10 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **CHRISTIAN VISION FOR MEN** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_ ## **1 Accounting policies** ## **(Continued)** ## **1.11 Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances are measured at transaction price including transaction costs. ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. ## **1.12 Employee benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. ## **1.13 Retirement benefits** Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. ## **2 Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. ## **CHRISTIAN VISION FOR MEN** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_ - **2 Critical accounting estimates and judgements** ## **(Continued)** ## **Critical judgements** ## **Depreciation** The trustees review depreciation rates and useful lives of the tangible fixed assets on an annual basis to ensure the effects of usage, wear and tear or technical obsolescence are reflected in the carrying value of the asset. ## **Impairment** The trustees review fixed assets for indications of impairment in conjunction with review of depreciation above. The Charity has policies in place to review assets on an ongoing basis. ## **Gift aid provision** Having taken book keeping in house (previously outsourced) the Charity's Gift Aid claims have been delayed, resulting in a provision for income tax recoverable being made in the accounts. This provision has been made on the basis of expected recovery being consistent with previous years as the donors and consent are also consistent. ## **3 Income from donations and legacies** |**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Donations and gifts
306,589
9,735
**Income from charitable activities**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
**Group subscriptions**
Monthly group
contributions
12,826
-
**Sales of products and publications**
Resource sales
8,921
-
**Other Charitable income**
Other income
14,658
-
**Events - The Gathering**
Event ticket sales
-
202,654
36,405
202,654|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
316,324
318,538
-
**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
12,826
17,281
-
8,921
10,809
-
14,658
5,059
-
202,654
-
226,007
239,059
33,149
226,007|**Total**
**2024**
**£**
318,538| |---|---|---| |||**Total**
**2024**
**£**
17,281
10,809
5,059
226,007| |||259,156| ## **4 Income from charitable activities** ## **CHRISTIAN VISION FOR MEN** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_ ## **5 Income from investments** ||**Unrestricted**|**Unrestricted**| |---|---|---| ||**funds**|**funds**| ||**2025**|**2024**| ||**£**|**£**| |Interest receivable|721|667| |**Expenditure on raising funds**||| ||**Unrestricted**|**Unrestricted**| ||**funds**|**funds**| ||**2025**|**2024**| ||**£**|**£**| |**Fundraising and publicity**||| |Share of office costs|4,992|24,063| ## **6 Expenditure on raising funds** ## ||**Total**|||**2024**|**£**||206,207|3,046|334,717|5,574|549,544|||6,143|15,727|571,414|||337,848|233,566|571,414| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**Other**
**Events - The**|**Charitable**
**Gathering**|**expenditure**|**2024**
**2024**|**£**
**£**||206,207
-|3,046
-|101,151
233,566|-
-|310,404
233,566|||6,143
-|15,727
-|332,274
233,566|||332,274
-|-
233,566|332,274
233,566| ||**Cost of**|**products**|**sold**|**2024**|**£**||-|-|-|5,574|5,574|||-|-|5,574|||5,574|-|5,574| ||**Total**|||**2025**|**£**||208,103|3,802|297,110|6,258|515,273|||5,400|2,341|523,014|||313,765|209,249|523,014| ||**Other**
**Events - The**|**Charitable**
**Gathering**|**expenditure**|**2025**
**2025**|**£**
**£**||208,103
-|3,802
-|87,861
209,249|-
-|299,766
209,249|||5,400
-|2,341
-|307,507
209,249|||307,507
-|-
209,249|307,507
209,249| ||**Cost of**|**products**|**sold**|**2025**|**£**||-|-|-|6,258|6,258|||-|-|6,258|||6,258|-|6,258| |**Expenditure on charitable activities**||||||**Direct costs**|Staff costs|Depreciation and impairment|Event and office costs|Resource purchases||**Share of support and governance costs (see note )**||Support|Governance|||**Analysis by fund**|Unrestricted funds|Restricted funds|| |**7**|||||||||||||||||||||| ## **CHRISTIAN VISION FOR MEN** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_ |**8**|**Net movement in funds**|**2025**|**2024**| |---|---|---|---| |||**£**|**£**| ||The net movement in funds is stated after charging/(crediting):||| ||Fees payable for the audit of the charity's financial statements|4,800|4,800| ||Depreciation of owned tangible fixed assets|3,802|3,046| ## **9 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. ## **10 Employees** The average monthly number of employees during the year was: |Ministry
Support staff
Total
**Employment costs**
Wages and salaries
Social security costs
Other pension costs
There were no employees whose annual remuneration was more than £60,000.
**Remuneration of key management personnel**
The remuneration of key management personnel was as follows:
Aggregate compensation|**2025**
**Number**
3
3
6
**2025**
**£**
191,757
11,583
4,763
208,103
**2025**
**£**
88,917|**2024**
**Number**
3
3| |---|---|---| |||6| |||**2024**
**£**
188,119
13,429
4,659| |||206,207| |||**2024**
**£**
95,042| ## **11 Taxation** The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. ## **CHRISTIAN VISION FOR MEN** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_ |**12**|**Intangible fixed assets**|| |---|---|---| |||**Timeshare**| |||**£**| ||**Cost**|| ||At 1 November 2024 and 31 October 2025|7,052| ||**Amortisation and impairment**|| ||At 1 November 2024 and 31 October 2025|-| ||**Carrying amount**|| ||At 31 October 2025|7,052| ||At 31 October 2024|7,052| |**13**
**Tangible fixed assets**
**Fixtures and**
**fittings**
**Office**
**equipment**
**Motor**
**vehicles**
**£**
**£**
**£**
**Cost**
At 1 November 2024
7,347
64,346
5,300
Additions
-
-
6,500
At 31 October 2025
7,347
64,346
11,800
**Depreciation and impairment**
At 1 November 2024
7,097
62,492
5,300
Depreciation charged in the year
250
1,385
2,167
At 31 October 2025
7,347
63,877
7,467
**Carrying amount**
At 31 October 2025
-
469
4,333
At 31 October 2024
250
1,854
-
**14**
**Stocks**
**2025**
**£**
Finished goods and goods for resale
11,832|**Total**
**£**
76,993
6,500| |---|---| ||83,493| ||74,889
3,802| ||78,691| ||4,802| ||2,104| ||**2024**
**£**
7,169| ## **CHRISTIAN VISION FOR MEN** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_ |**15**
**Debtors**
**Amounts falling due within one year:**
Other debtors
Prepayments and accrued income|**2025**
**£**
23,212
3,892
27,104|**2024**
**£**
16,311
13,528| |---|---|---| |||29,839| ## **16 Creditors: amounts falling due within one year** |**Creditors: amounts falling due within one year**||| |---|---|---| |**Notes**
Other taxation and social security
Deferred income
**17**
Trade creditors
Other creditors
Accruals|**2025**
**£**
3,541
68,902
7,578
2,512
5,785
88,318|**2024**
**£**
4,083
76,155
12,129
3,564
17,686| |||113,617| ## **17 Deferred income** |**Deferred income**||| |---|---|---| |Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 November 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 October 2025|**2025**
**£**
68,902
**2025**
**£**
68,902
**2025**
**£**
76,155
(76,155)
68,902
68,902|**2024**
**£**
76,155| |||**2024**
**£**
76,155| |||**2024**
**£**
81,686
(81,686)
76,155| |||76,155| ## **CHRISTIAN VISION FOR MEN** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_ |**18**|**Retirement benefit schemes**||| |---|---|---|---| |||**2025**|**2024**| ||**Defined contribution schemes**|**£**|**£**| ||Charge to profit or loss in respect of defined contribution schemes|4,763|4,659| The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. ## **19 Restricted funds** The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. |**At 1**
**November**
**2024**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers At 31**
**£**
**£**
**£**
**£**
7,052
212,389
(209,249)
6,595
**Previous year:**
**At 1**
**November**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers At 31**
**£**
**£**
**£**
**£**
7,052
226,007
(233,566)
7,559|**October**
**2025**
**£**
16,787| |---|---| ||**October**
**2024**
**£**
7,052| ## **20 Unrestricted funds** The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. |**At 1**
**November**
**2024**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers At 31**
**£**
**£**
**£**
**£**
General funds
(30,342)
343,715
(318,757)
(6,595)
**Previous year:**
**At 1**
**November**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers At 31**
**£**
**£**
**£**
**£**
General funds
(13,226)
352,354
(361,911)
(7,559)|**October**
**2025**
**£**
(11,979)| |---|---| ||**October**
**2024**
**£**
(30,342)| ## **CHRISTIAN VISION FOR MEN** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_ ## **21 Analysis of net assets between funds** ||**Unrestricted**|**Restricted**|**Total**| |---|---|---|---| ||**funds**|**funds**|| ||**2025**|**2025**|**2025**| ||**£**|**£**|**£**| |**At 31 October 2025:**|||| |Intangible fixed assets|-|7,052|7,052| |Tangible assets|4,802|-|4,802| |Current assets/(liabilities)|(16,781)|9,735|(7,046)| ||(11,979)|16,787|4,808| ||**Unrestricted**|**Restricted**|**Total**| ||**funds**|**funds**|| ||**2024**|**2024**|**2024**| ||**£**|**£**|**£**| |**At 31 October 2024:**|||| |Intangible fixed assets|-|7,052|7,052| |Tangible assets|2,104|-|2,104| |Current assets/(liabilities)|(32,446)|-|(32,446)| ||(30,342)|7,052|(23,290)| ## **22 Related party transactions** There were no disclosable related party transactions during the year (2024 - none). |**23**|**Cash generated from/(absorbed by) operations**|**2025**|**2024**| |---|---|---|---| |||**£**|**£**| ||Surplus/(deficit) for the year|28,098|(17,116)| ||**Adjustments for:**||| ||Investment income recognised in statement of financial activities|(721)|(667)| ||Depreciation and impairment of tangible fixed assets|3,802|2,233| ||**Movements in working capital:**||| ||(Increase)/decrease in stocks|(4,663)|1,236| ||Decrease/(increase) in debtors|2,735|(3,188)| ||(Decrease)/increase in creditors|(18,046)|20,881| ||(Decrease) in deferred income|(7,253)|(5,531)| ||**Cash generated from/(absorbed by) operations**|3,952|(2,152)| ## **24 Analysis of changes in net funds** The charity had no material debt during the year. CVM CHRISTIAN VISION FOR MEN Chesterfield Road Staveley S43 3XD cvm.org.uk ## CVM Annual Report 2024-2025 (Charity Commission) Final Audit Report 2026-07-30 Created: 2026-07-30 By: Alastair Weller (al.weller@edgeministries.net) Status: Signed Transaction ID: CBJCHBCAABAAJ4-ano5GV_oCRpewVXfyfWb-ieg_zw70 ## "CVM Annual Report 2024-2025 (Charity Commission)" History ## Document created by Alastair Weller (al.weller@edgeministries.net) 2026-07-30 - 10:22:15 AM GMT Document emailed to Ben Priestley (ben@mansfieldpollard.co.uk) for signature 2026-07-30 - 10:22:42 AM GMT Email viewed by Ben Priestley (ben@mansfieldpollard.co.uk) 2026-07-30 - 1:20:57 PM GMT Document e-signed by Ben Priestley (ben@mansfieldpollard.co.uk) Signature Date: 2026-07-30 - 1:21:51 PM GMT - Time Source: server - Signature Appearance Selected: DRAW Document emailed to Phil@stopfords.co.uk (phil@stopfords.co.uk) for signature 2026-07-30 - 1:21:53 PM GMT Email viewed by Phil@stopfords.co.uk (phil@stopfords.co.uk) 2026-07-30 - 1:58:24 PM GMT Signer Phil@stopfords.co.uk (phil@stopfords.co.uk) entered name at signing as Mr Phillip Nicholson 2026-07-30 - 1:59:26 PM GMT Document e-signed by Mr Phillip Nicholson (phil@stopfords.co.uk) Signature Date: 2026-07-30 - 1:59:28 PM GMT - Time Source: server - Signature Appearance Selected: TYPE Agreement completed. 2026-07-30 - 1:59:28 PM GMT