2025-11-30-accounts - Precept Ministries (UK)

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PRECEPT MINISTRIES UK ANNUAL REPORT 1 DECEMBER 2024 - 30 NOVEMBER 2025

Oasis of Love Christian Centre London - 7 March 2025

PRECEPT MINISTRIES UK ANNUAL REPORT 1 DECEMBER 2024 - 30 NOVEMBER 2025

ADMINISTRATIVE DETAILS

Name: Precept Ministries UK Charity Registration Number: 1072938 Our public name is Precept UK, but our official name remains Precept Ministries UK Address: Church Centre, Dews Road, Salisbury, Wiltshire SP2 7SN UK

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is constituted with a Board of Trustees and one National Director who oversees the running of the Ministry. The office is rented from a local church in Salisbury, Wiltshire. We employ 3 full-time staff: Helen Watts (National Director / Trainer); Sharon Goldie (Accounts / Administrator) and Zac Prosser (Marketing and Communications Manager). A part-time volunteer has also supported the ministry with administration during the year. New Trustees are appointed by majority vote and are selected because of their professional competence and support for the Ministry work. Precept Ministries UK was set up in 1998 by Charity Trust Deed.

Routine decisions are made by the UK National Director. Major decisions about strategy, fundraising, staff recruitment and out-of-the ordinary staff matters (e.g. disciplinary) are decided corporately by Trustees in conjunction with the National Director. The Ministry is affiliated to Precept Ministries International based in Chattanooga, Tennessee, USA.

FINANCIAL REVIEW

The Ministry’s principle funding sources are voluntary donations and the sale of inductive Bible study resources with a loss being made this Financial Year of £5,065. The Ministry continues to take practical steps to tighten internal financial controls in line with the Charity Commission guidelines (CC8 Jul 12). A reserves policy of 3 months operating costs is in place and is monitored by the office and Trustees on an annual basis. Total sales for the year were £27,822 (an increase on the previous year of 0.07%). Total donations were £76,334 (a 0.4% increase on the previous year) . In addition to one-off gifts, as at 30 Nov 2025, 130 people regularly financially support us through standing orders or direct debits (a small increase of 4% on Nov 2024).

FUNDS HELD AS CUSTODIAN TRUSTEE ON BEHALF OF OTHERS

We have no funds held as custodian trustee on behalf of others.

PUBLIC BENEFIT STATEMENT

We confirm we have complied with our duties and obligations regarding public benefit.

OBJECTIVES AND ACTIVITIES

Precept Ministries UK equips all people with engaging and practical tools to study the Bible, so they know God better and are transformed into the likeness of Christ. As people engage with the Bible in this way, lives are transformed as the Word of God works in people’s hearts and minds. We encourage and facilitate training within the whole church as the Body of Jesus Christ, irrespective of denomination, race or background and supply inductive Bible study resources. We aim to help re-establish the authority of the Word of God in our nation.

MISSION, VISION AND VALUES

Our Mission is: ‘Engaging people in relationship with God through knowing His Word’ Our Vision is: ‘Every believer in Christ living out God’s Word every day’

PRECEPT MINISTRIES UK CORE VALUES

Our values determine decisions and behaviour: Truth, Unity, Service, Excellence and Innovation.

ACHIEVEMENTS AND PERFORMANCE

INTRODUCTION

Our training continues to be focussed mainly online with some in-person training events, including to Yorkshire Camps, the Oasis of Love Christian Centre in London and Neath Gospel Hall. Ministry to men has continued to grow this year.

We have continued to offer regular online Bible study courses, training and leader meetings. Our social media presence has continued to grow and we now have 4,500 followers on our YouTube channel, up from 3,070 a year ago and up from 2,400 2 years ago. Having launched the Precept Training Pathway (PTP) in July 2024 we have seen a steady increase in those undergoing the courses offered. The PTP is an online training platform offered at no charge to teach people how to study the Bible and how to lead Bible study class discussions.

This year, we had orders from 40 different countries (a 9% decrease on the previous year) . There were 294 orders in total (an 18% decrease on the year before).

We have continued working flexibly from home and in the office.

REACHING THE NEXT GENERATION

Yorkshire Camps

One of the highlights of the year was being invited back to Yorkshire Camps to train their camp leaders how to study the Word. Comments from the training included, ‘ Was so nice to be fully focussed on Bible teaching ,’….. ‘ the meeting times were simple and easy to follow yet were challenging enough to make me think and put hard work in,’………. ‘It has made studying the Bible so much more enjoyable and a task I finally understand on a deeper level ,’ and ‘ I have had a great weekend and would do it all over again in a heartbeat. ’

It was so encouraging to see Lois at the camp who joins our regular online Monday night study for young adults. She was keen so show us on her IPad how she is using what she is learning on different passages.

Yorkshire Camps 2025 – a very encouraging and fun time with young adults

Weekly Young Adults Bible Study

This year we gained a new cohort of 16-20 year olds joining us every Monday evening. We have two co-leaders and together we train these 12 young adults to lead these studies with the aim to encourage and equip them to reach their own generation. This we have studied ‘How Do You Know God is Your Father’ and ‘The Essentials of Effective Prayer’.

TRAINING IN CHURCHES

Oasis of Love Christian Centre – London

Pastor Adebayo contacted Precept UK having seen us online and hosted a training at his London church on 7 March 2025. We presented the basics of inductive study and completed Lesson 1 of 40 Min ‘Jesus Understanding His Death and Resurrection.’ We continued to study the remaining 5 lessons of the 40 Min on Friday nights leading up to Easter.

Adebayo and Agatha Molly

The congregation studying

In between our weekly meetings we had them complete a different lightning study each week. The feedback at the end of the course was extremely encouraging including:

“ The material was well structured, easy to follow and highly informative. The study was steered with sensitivity and the clear aim of developing in us the confidence to lead sessions by the end of the course .”

“ I've learnt so much - slowing down and asking questions about the text. Thinking about context etc. The list is endless .”

Neath Gospel Hall Community – Wales

Once again, we returned to Wales to by hosted by Andrew and Alison Blackler, our Precept UK prayer coordinator. They pray for us and value the ministry.

Gateway Church, West Bromwich

Michael (Pastor of Gateway West Brom) has been leading a group of 30 people through, “LORD Teach Me to Study the Bible in 28 Days” . Michael found the Precept Training Pathway “Essential Foundations” course so invaluable that he made it a pre-requisite for each person in attendance, so that they could truly grasp the value of the Precept inductive study method for themselves.

Gateway Church, West Bromwich

INTERNATIONAL MEETINGS

Precept Western Europe

We met with other Western European Precept Directors in Sicily for a week of strategy, planning and fellowship. We also completed a study on Spiritual Gifts. It was an excellent week to share best practice, and garner ideas on how to help grow God’s kingdom through Precept.

Out of our meetings the Lord led us to plan an international youth camp partnering with Capernwray, UK in July 2026. er 2 - zs Penal 2 j =

The second meeting we had with European directors was in Warsaw, Poland from 3-7 November.

We discussed the Precept Leader Academy programme and how effective it has been and where improvements can be made. The PLA trains leaders in the different Precept study materials.

DEATH OF OUR FOUNDER MRS KAY ARTHUR

On 20 May 2026 our founder, Mrs Kay Arthur died. News of her death spread far and wide. Kay Arthur set up Precept with her husband Jack in 1970. Since then the ministry has grown around the world to be in over 190 countries. We have hosted Kay on teaching tours to the UK over the years. Her memorial service was live streamed and her son David spoken passionately about his mother’s life and legacy. Many will miss her insightful, brilliant teaching, her love of the Lord Jesus Christ, and her love for people of all ages and backgrounds. She truly was a servant of Christ, used mightily for His purposes and glory.

PRECEPT LEADER ACADEMY (PLA)

We ran one PLA course ‘Learn to Lead, Lead to Inspire’; in April. We studied the book of Nehemiah using our ‘In &Out’ series We learnt valuable lessons about Biblical leadership and how to lead these studies.

Jo commented “ I Kay said : “ I am Gyongi remarked : pray that God would encouraged to pray for “ I need to be bold raise up men to our group members to to persevere and leadership in Tralee develop a hunger for keep going in what Baptist Church to God’s word. I have you are doing if it is equip the saints for been able to see areas a calling from God, His work of the I still need to improve no matter what ministry… in.

The PLA has been an excellent tool for raising up new Precept leaders. The Nehemiah PLA course included the following elements:

Pre-course study to complete PUP In&Out Nehemiah Lesson 1
Short devotions each morning
Inductive study skills
Discussion on Lesson 1
Explanation of Biblical timelines
Home assignments to read ‘How To Study the Bible’ book
Guidelines for leading In&Out discussions
How to set up and run In&Out classes
Lesson on Biblical Leadership and application for leaders
Final Assignment

PRECEPT BIBLE SCHOOLS (PBS)

The purpose of the PBS is 3-fold:

To be equipped to know God better
To be encouraged as we study with others
To be established in the Word of God

In February we spent a marvellous 4 days on Zoom in God’s Word.

We walked through Jude’s New Testament letter.

We had one person join us from the USA as well as people from across the UK– see map.

We invited Georg Huber, Director of Precept in German speaking Europe to lead Days 1 and 2 of Lesson 1 on Structuring.

Georg explained it clearly and concisely and his teaching was very well received by all participants.

Comments received from this PBS included:

Hannah : “ I always leave with a renewed desire to live for God and hunger for His Word. As I spend more time in His Word, I desire to know Him better. I find it really helpful to have a group around me for a few days so that I see other insights but also have the skills taught to me afresh or new ones to incorporate. I am always challenged to slow down when studying the Bible! That is not my personality, so I need reminding to do that. Having four days to do it is a treat .”

Andy : “ Very challenging. It has shown afresh the relevance of OT stories in teaching us about the human heart and how, sadly, things don't change. The problems of the early church mirrored the problems of Israel and we are still making the same mistakes. Studying Jude has helped me think of what type of church member I want to be and also challenged me on the type of leadership I am part of. What example am I setting for younger generations? How am I helping them navigate the Christian life and draw closer to Jesus ?”

We completed a 3-day Precept Bible School studying PUP Esther over the period 16-18 May 2025. We had people join us on Zoom from across the UK, the USA and South Africa.

Comments about the course were encouraging:

Harry : “It has helped me to read the book of Esther in a new exciting way. It brought to life a story I thought I was so familiar with but now I see things I’ve not seen before . I loved how we see the clear faith of Mordecai and Esther throughout the story and how they were fully reliant on God through it all, which helps me think about my future, remembering that whatever happens, God is on the throne, He reigns. He is working the things I see as bad, for my good in the future .”

Rachel : "The PBS helped me to study the Bible more carefully and slowly, and to find the joy of the Lord in each passage of Scripture."

We met for our final PBS in 2025 from 17-20 October with 6 people from across the UK, one from the Philippines and one from the USA to study 1 Thessalonians PUP . Each day we met from 0900-1630, taking short breaks as we were meeting on Zoom. We walked through the PUP, helping attendees to understand:

The process of how to study a New Testament letter
The foundational components and tools of IBS
How to do a chapter study, including marking key words, contrasts, comparisons, terms of conclusion, geographical locations, and time references
How to summarise paragraphs and chapter themes

Maureen from the Philippines commented : “I thank our God and Savior for your ministry among us. God bless us each as we seek to apply the lessons we have learned and shall continue to learn from 1 Thessalonians. It immersed me in the ministry of Paul among the Thessalonians and convicted me concerning ~~—,WH~~ my calling as a disciple and discipler. Much needed and appreciated coaching and practice in using the Precept method. Fellowship in the word was excellent.”

After the PBS Maureen started her own PUP group in the Philippines and she connected us with friends of hers who live in the UK so we might encourage them too in the Word.

ENCOURAGING MEN IN THE WORD

Lakeside Christian Centre .

Right at the end November 2024 Nigel spoke at a men’s event at the Lakeside Christian Centre, in the Lake District from the book of Nehemiah.

Pastor Mike Horsman and Jonathan Bowyer hosted the event. Following on from this he led a study on zoom using the study ‘Rising to the Call of Leadership from January to March 2025.

St Paul’s Church, Salisbury . We studied (NISS) on 1 Thessalonians and made a start on 2 Thessalonians. We also hosted a gourmet dinner and a men’s breakfast and went away to The Sporting Manor in Devon where we studied ‘Spiritual Warfare – Overcoming the Enemy.’

Studying 1 Thessalonians

Gourmet Dinner cooked by professional chefs, including Kingsley Fewins from our church

Studying Spiritual Warfare away in Devon at The Sporting Manor

THE PRECEPT TRAINING PATHWAY (PTP)

This online platform enables people to learn how to study the Bible Precept-Upon-Precept and lead Bible study discussions. Through videos, quizzes and free-to-download materials, students can go at their own pace. Precept Training Pathway statistics include:

194 registered users
245 enrolments by the users on one or more courses

We now have 4 courses available on the Howto lead a:

platform and we have people registering Precept worldwide. We always write to those who

have completed a course to encourage Upon

them to continue, to join a group, attend Precept the Precept Bible School or connect with Discussion their local Precept office. We use the (Beginner) Moodle software platform. We believe Leader Guides that the Precept Training Pathway is becoming an essential tool for focusing our time and effort.

LEADER MEETINGS

We have met with Precept leaders fortnightly to study the Word of God together. We completed ‘Lord Help Me Grow Strong Spiritually in 28 Days’, and moved onto one of our ‘Precepts for Life’ studies on 1 Samuel entitled ‘The Heart of a Leader.’

These meetings have been invaluable for all concerned and provides an excellent means to stay connected with those who are running classes across the country.

We pray together and discuss issues related to leading Precept classes.

ADMINISTRATION AND MARKETING

Sharon Goldie (Precept UK Administrator) continues to use her excellent financial and administrative skills to keep Precept UK functioning effectively and efficiently.

This year she has despatched over 2,547 books (a reduction of 7% on the previous year). Amongst other essential ministry tasks, she has

printed numerous Precept studies for customers, kept accurate financial records and has been the face of the ministry when dealing with customers. She also writes the Precept weekly prayer bulletin which is emailed out to an average of 300 people per week.

Sharon communicates regularly with Precept International, and with other Precept European offices. She has a wealth of advice and experience which she readily shares with other Precept offices. She continues to oversee a volunteer who has come into the office once a week.

Sharon has dealt with sales or downloads to the following countries: Australia, Austria, Belgium, Bermuda, Brazil, Bulgaria, Canada, Chile, Cyprus, Dominican Republic, France, Germany, Hong Kong, India, Ireland, Italy, Jamaica, Japan, Lithuania, Malaysia, Malta, Moldova, Netherlands, New Zealand, Norway, Peru, Philippines, Portugal, Romania, Rwanda, Singapore, Slovakia, South Africa, Spain, Sweden, Switzerland, Turks & Caicos Islands, USA, Vietnam and Zambia.

See the red dots on the map below for a visual representation of these countries on a world map.

We continue to thank God for Sharon and her outstanding contribution to the ministry of Precept.

Social Media / Marketing / Communications

Zac Prosser’s skills in videography and media have been used greatly this year with the release of new YouTube video content and filming courses for Precept Training Pathway (PTP), amongst many other projects. He has built on the tremendous start of the PTP last year and this is having a wide reaching impact both in the UK and around the world. We have received a number of wonderful testimonies about the training: Here are a few testimonies:

“This teaches me how I can make the most of reading a Bible passage by making a careful and even meticulous observation and then correct interpretation. He Himself will become evident and will make me know Him better. I am more willing, more open, and more eager to spend time with Him and to know Him better. ”

" ~~—~~ It is impossible to do an inductive study without feeling ~~~~ moved inside . The method serves as the guiding thread, the one that has allowed me to have this experience_ , one that brought me closer to God and let His Holy Spirit teach, guide, and shape me ."

" The materials are excellent, all the support is great, and this new platform promises !"

Zac uses his skills to serve God through Precept, and is to a large extent putting out the public facing view of the ministry. He posts on social media very regularly, keeping Precept UK in the public eye.

REGULAR COMMUNICATION

We communicate regularly with our constituents as follows:

E-Newsletter . Monthly E-Newsletter.
Prayer Bulletin . Weekly Prayer Bulletin.
Companion Updates . We write to our financial donors 3 times per year.
Prayer Team . Andrew continues to oversee the confidential Precept Prayer team for which we are so grateful.

GOING FORWARD

Other goals looking forward include:

Film more training videos for the Precept Training Pathway (PTP)
Run three Precept Bible School courses
Run two Precept Leader Academy courses
- Regular leader meetings
Regular young adults’ meetings
Attend Precept Western Europe Directors Conferences
Help host an International Youth Week in Capernwray
Run a Ladies Weekend
- Run a Men’s Weekend

Precept UK Office Staff Nigel, Molly, Sharon and Zac

SUMMARY

Precept UK has had a productive, busy year, reaching new people with the effective skills of inductive Bible study. We have been able to encourage people of all ages, from young children through to older adults, not only across the UK but across the world. We look forward to encouraging more people next year.

ADDITIONAL REFERENCE AND ADMINISTRATIVE MATTERS

The day-to-day management has been delegated by the Trustees to Helen Watts (National Director, also known as ‘Molly’).

Rawlence and Browne provide payroll services, and Bowdon Accounting Services Ltd are providing the Independent Examination service.

The Charity did not experience any serious incidents during the year that should have been brought to their, or the Charity Commission’s, attention.

Financial Information

Below are pie charts for income and expenditure for the FY 2024/2025:

NAMES OF THE CHARITY TRUSTEES WHO MANAGE THE CHARITY

	NAMES OF THE CHARITY TRUSTEES	WHO MANAGE THE CHARI

	Trustee Name	*Dates acted(if not for* whole year)**
1	Mr Nigel Watts - Chair
2	Mr John Butterworth
3	Mr Rob Guinney
4	Mrs Jane Guinney
5	Mr Nic Arkley

The Trustees declare that they have approved the Trustees Report above


	1	2
Signature(s)	Original Signed
Full Name(s)	Nigel John Iremonger Watts
Position_(e.g. Chair)_	Chair
Date	10 Feb 2026

Charity No: 1072938 Period start date 01/12/2024 To Period end date 30/11/2025 PRECEPT MINISTRIES UK Annual Accounts for theperiod ees~~————— ~~ FOR ENGLAND AND WALES	Charity No: 1072938 Period start date 01/12/2024 To Period end date 30/11/2025 PRECEPT MINISTRIES UK Annual Accounts for theperiod ees~~————— ~~ FOR ENGLAND AND WALES	Charity No: 1072938 Period start date 01/12/2024 To Period end date 30/11/2025 PRECEPT MINISTRIES UK Annual Accounts for theperiod ees~~————— ~~ FOR ENGLAND AND WALES	Charity No: 1072938 Period start date 01/12/2024 To Period end date 30/11/2025 PRECEPT MINISTRIES UK Annual Accounts for theperiod ees~~————— ~~ FOR ENGLAND AND WALES	Charity No: 1072938 Period start date 01/12/2024 To Period end date 30/11/2025 PRECEPT MINISTRIES UK Annual Accounts for theperiod ees~~————— ~~ FOR ENGLAND AND WALES	Charity No: 1072938 Period start date 01/12/2024 To Period end date 30/11/2025 PRECEPT MINISTRIES UK Annual Accounts for theperiod ees~~————— ~~ FOR ENGLAND AND WALES	Charity No: 1072938 Period start date 01/12/2024 To Period end date 30/11/2025 PRECEPT MINISTRIES UK Annual Accounts for theperiod ees~~————— ~~ FOR ENGLAND AND WALES	Charity No: 1072938 Period start date 01/12/2024 To Period end date 30/11/2025 PRECEPT MINISTRIES UK Annual Accounts for theperiod ees~~————— ~~ FOR ENGLAND AND WALES	Charity No: 1072938 Period start date 01/12/2024 To Period end date 30/11/2025 PRECEPT MINISTRIES UK Annual Accounts for theperiod ees~~————— ~~ FOR ENGLAND AND WALES		*CC17* *(FRS102)* ~~an~~
Section A Statement of Financial Activities	Section A Statement of Financial Activities
Recommended categories by activity		Guidance Notes	Unrestricted funds		Unrestricted Restricted income funds	Endowment funds	Total funds			Prior year funds
				£	£	£		£		£
Incoming resources (Note 3)				F01	F02	F03		F04		F05
Income and endowments from:
Donations and legacies		S01		76,334	-	-		76,334		76,020
Charitable activities		S02		27,823	-	-		27,823		27,804
Other trading activities		S03		1,353	-	-		1,353		1,656
Investments		S04		746	-			746		980
Separate material item of income		S05		-	-	-		-		-
Other		S06		-	-	-		-		595
*Total*		S07		106,256	-	-		106,256		107,055
Resources expended (Note 6)
Expenditure on:
Raising funds		S08		15,621	-	-		15,621		16,485
Charitable activities		S09		95,698	-	-		95,698		91,147
Separate material item of expense		S10		-	-	-		-		149
Other		S11		2	-	-		2		-
*Total*		S12		111,321	-	-		111,321		107,781

Net income/(expenditure) before investment gains/(losses)	Net income/(expenditure) before investment	S13	-	5,065 -	-	-	-	5,065 -	-	726 -
Net gains/(losses) on investments		S14		-	-	-		-		-
Net income/(expenditure)		S15	-	5,065 -	-	-	-	5,065 -	-	726 -
Extraordinary items		S16		-	-	-		-		-
Transfers between funds		S17		-	-	-		-		-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use	Gains and losses on revaluation of fixed assets for the charity’s own use	S18 Gains and losses on revaluation of fixed assets for the charity’s own use		-	-	-		-		-
Other gains/(losses)		S19		-	-	-		-		-
*Net movement in funds*		S20	-	5,065 -	-	-	-	5,065 -	-	726 -
*Reconciliation of funds:*
Total funds brought forward		S21		71,878	-	-		71,878		72,604
Total funds carried forward		S22		66,813	-	-		66,813		71,878

Section B

Balance Sheet

Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) *Total fixed assets* Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) *Total current assets* Creditors: amounts falling due within one year (Note 20) *Net current assets/(liabilities)* *Total assets less current liabilities* Creditors: amounts falling due after one year (Note 20) Provisions for liabilities *Total net assets or liabilities* Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve *Total funds*	Guidance Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		-	-	-	-	-
		1,934	-	-	1,934	1,495
		-	-	-	-	-
		-	-	-	-	-
		1,934	-	-	1,934	1,495

		15,876	-	-	15,876	15,568
		4,294	-	-	4,294	1,683
		-	-	-	-	-
		50,985	-	-	50,985	55,576
		71,155	-	-	71,155	72,827

		6,276	-	-	6,276	2,444

		64,879	-	-	64,879	70,383

		66,813	-	-	66,813	71,878

		-	-	-	-	-
		-	-	-	-	-

		66,813	-	-	66,813	71,878

		-	-	-	-	-
		-	-		-	-
		66,813	-	-	66,813	71,878
					-
		66,813	-	-	66,813	71,878

Signed by one or two trustees on behalf of all the trustees		Signature		Print Name		Date of approval dd/mm/yyyy
	Original Signed			NJI Watts		10/02/26

CC17a (Excel)

14/01/2026

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with  Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*



* Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support There is no threat of liquidation within 12 months. The charity the conclusion that the charity is a going declares its intention to keep running its activities at least for the concern; next year and to prepare financial statements accordingly.

Disclosure of any uncertainties that make the going concern assumption doubtful; Not applicable Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees Not applicable prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in notes 2.2 and 2.3.

Yes  * Tick as appropriate No

CC17a (Excel)

14/01/2026

*Please disclose:*	*Please disclose:*
*(i) the nature of the change in accounting policy;*	Not applicable
*(ii) the reasons why applying the new accounting policy* *provides more reliable and more relevant information;* *and*	Not applicable
*(iii) the amount of the adjustment for each line affected* *in the current period, each prior period presented and* *the aggregate amount of the adjustment relating to* *periods before those presented, 3.44 FRS 102 SORP.*	Not applicable

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes  No *Please disclose:*		* Tick as appropriate	* Tick as appropriate


*(i) the nature of any changes;*			Not applicable
*(ii) the effect of the change on income and expense or* *assets and liabilities for the currentperiod; and*			Not applicable
*(iii) where practicable, the effect of the change in one or* *more futureperiods.*			Not applicable

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes  No *Please disclose:*	* Tick as appropriate	* Tick as appropriate


*(i) the nature of theprior*	*period error;*	Not applicable
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*		Not applicable
*(iii) the amount of the correction at the beginning of the* *earliestpriorperiodpresented in the accounts.*		Not applicable

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 2 Accounting policies

Please complete this note when first reporting under FRS102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change None in accounting policy Start of End of period period £ £

Reconcilation of funds per previous GAAP to funds determined under FRS 102

Fund balances as previously stated Adjustments:

Fund balance as restated

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS102

End of period £ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME

2.2 INCOME	2.2 INCOME	2.2 INCOME	2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/A". Where a different or additional policy has been adopted then this is detailed in the box below.
Recognition of income There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. The charity has incurred expenditure on support costs. Volunteer help These are included in the Statement of Financial Activities (SOFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Contractual income and performance related grants Offsetting Grants and donations Grants and donations are only included in the SOFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SOFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Donated goods Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SOFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Gifts in kind for use by the charity are included in the SOFA as income from donations when receivable. Support costs	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
		
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
			

	Yes No N/a	Yes No N/a	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
	
	Yes No N/a
		
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
£100

	
	Yes No N/a
		
	Yes No N/a
			
	Yes No N/a
		
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
	
	Yes No N/a
			

They are valued at fair value except where they qualify as basic financial instruments. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.	Yes No N/a	Yes No N/a	Yes No N/a
	
	Yes No N/a
		
	Yes No N/a
			

Not applicable

Section C Notes to the accounts (cont)

+

Note 3 Analysis of income

+ Section C Note 3	Notes to the accounts (cont) Analysis of income	Notes to the accounts (cont) Analysis of income	Notes to the accounts (cont) Analysis of income	Notes to the accounts (cont) Analysis of income	Notes to the accounts (cont) Analysis of income	Notes to the accounts (cont) Analysis of income
TOTAL INCO Other: Other trading activities: Income from investments: Separate material item of income: Donations and legacies: Charitable activities:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Donations andgifts	64,943		-	64,943	66,995
	Gift Aid	11,391	-	-	11,391	9,025
	Legacies	-	-	-	-	-
	General grants provided by government / othercharities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-	-
	Total	76,334	-	-	76,334	76,020

	Sale of books, CDs, DVDs and other items	27,823	-	-	27,823	27,804
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	27,823	-	-	27,823	27,804

	Conference / WorkshopFees	1,353	-	-	1,353	1,656
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	1,353	-	-	1,353	1,656

	Interest income	746	-	-	746	980
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	Other(Insurance Compensation)	-	-	-	-	-
	Total	746	-	-	746	980

	Sale of assets(proceeds from sale)	-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset heldforcharity's ownuse	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other - Insurance compensation	-	-	-	-	595
	Total ME	-	-	-	-	595
		106,256	-	-	106,256	107,055

Other information:

All income in the prior year was unrestricted except for: (please provide description and amounts)

Not applicable provide description and amounts) Where any endowment fund is converted into income in the Not applicable reporting period, please give the reason for the conversion. Within the income items above the following items are The prior year insurance compensation was for a broken material: (please disclose the nature, amount and any prior laptop. year amounts)

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Note 4 Analysis of receipts of government grants	eceipts of government grants
Government grant 1 Not applicable Government grant 2 Government grant 3 Other Total *Please provide details of any unfulfilled conditions and other* *contingencies attaching to grants that have been recognised in* *income.* *Please give details of other forms of government assistance from* *which the charity has directly benefited.* Description	Description	This year Last year £ £
	Not applicable	-	-
		-	-
		-	-
		-	-
		-	-

		Not applicable

		Not applicable

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Seconded staff Use of property Other

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.

Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.

facilities and services	facilities and services
This year Last year £ £
-	-
-	-
-	-
-	-

Not applicable

Not applicable

Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

Mr Nigel Watts is a volunteer PUK Director There are other volunteers that help the ministry from running training to helping man a book stand at an event, when they are held. Voluntary work this year has been carried out by helping with online training.

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds £ Prior year £	Unrestricted funds Restricted income funds Endowment funds Total funds £ Prior year £	Unrestricted funds Restricted income funds Endowment funds Total funds £ Prior year £	Unrestricted funds Restricted income funds Endowment funds Total funds £ Prior year £	Unrestricted funds Restricted income funds Endowment funds Total funds £ Prior year £
Incurred seekingdonations	-	-	-	-	-
Incurred seekinglegacies	-	-	-	-	-
Incurred seeking grants	-	-	-	-	-
Operating membership schemes and social lotteries	-	-	-	-	-
Stagingfundraisingevents	-	-	-	-	-
Fundraisingagents	-	-	-	-	-
Operatingcharityshops	-	-	-	-	-
Operatinga tradingcompany	-	-	-	-	-
Advertising, marketing, direct mail and publicity	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-
Database development costs	-	-	-	-	-
Other tradingactivities	15,621	-	-	15,621	16,485
Investment management costs:	-	-	-	-	-
Portfolio management costs	-	-	-	-	-
Cost of obtaininginvestment advice	-	-	-	-	-
Investment administration costs	-	-	-	-	-
Intellectualpropertylicencingcosts	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-
Total expenditure on raising funds	15,621	-	-	15,621	16,485

Conferences/Workshops	73	-	-	73	221
SalaryCosts	74,037	-	-	74,037	68,938
Charitable Activities Costs	21,268	-	-	21,268	21,688
Independent Examination Fee	320	-	-	320	300
Total expenditure on charitable activities	95,698	-	-	95,698	91,147

Sale of assets (NBV of diosposed assets)	-	-	-	-	149
	-	-	-	-	-
Total material item of expense	-	-	-	-	149

Roundingadjustment	2	-	-	2	-
	-	-	-	-	-
URE Total other expenditure	2	-	-	2	149
	111,321	-	-	111,321	107,781

Other information (Analysis of expenditure on charitable activities):

Other information	(Analysis of expenditure on charitable activities):	(Analysis of expenditure on charitable activities):
Activity or programme	Activities undertaken directly		Grant funding of activities	Support Costs	Total this year	Prior year
		£	£	£	£	£
Activity1					-
Activity2					-
Other					-
Total					-
Prior year expenditure on charitable activities can be analysed as follows:
		Not applicable

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

None

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description	This year Last year £ £	This year Last year £ £
Not applicable	-	-

	-	-
	-	-
	-	-

	-	-
	-	-

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

*Financial Activities or the Balance Sheet.*	*Financial Activities or the Balance Sheet.*
		Amount received		Amount paid out		Balance held at period end
Description/name of party	Related party (Yes or No)	This year	Last year	This year	Last year	This year	Last year
		£	£	£	£	£	£
Not applicable		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.

*between any participating members.*
Description/name of party	Balance held at period end
Not applicable	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost	Raising funds £	Activity 1 £	Activity 3 £	Grand total £	Basis of allocation
					(Describe method)
Not applicable	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

*appropriate box(es).*
Other fees (for example: financial advice, consultancy, accountancy services paid to the independent examiner) Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	320	300
	-	-
	-	-
	-	-

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

*Please give details of the number of employees whose total* *employee benefits (excluding employer pension costs) fell within* *each band of £10,000 from £60,000 upwards. If there are no such* *transactions, please enter 'true' in the box provided.* No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme) Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Salaries and wages	Thisyear £	Lastyear £
	75,484	71,253
	1,427	347
	-	-
	-	-
	76,911	71,600

	None

	TRUE

	TRUE

Band	Number of employees
£60,000 to £69,999	0
£70,000 to £79,999	0
£80,000 to £89,999	0
£90,000 to £99,999	0
£100,000 to £109,999	0
Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity
	Mrs Helen Watts (National Director) £26,371 (gross)

	This year Number	Last year Number
Fundraising	0.11	0.11
Charitable Activities	2.84	2.64
Governance	0.25	0.25
Other	-	-
Total	3.20	3.00

11.3 Ex-gratia payments to employees and others (excluding trustees)	11.3 Ex-gratia payments to employees and others (excluding trustees)
*Please complete if an ex-gratia payment*	*is made.*
Please explain the nature of the payment	Not applicable

Please state the legal authority or reason for making the payment	Not applicable
Please state the amount of the payment
(or value of any waiver of a right to an	Not applicable
asset)
11.4 Redundancy payments
*Please complete if any redundancy or termination payment is made in the period.*
Total amount of payment	Not applicable

The nature of the payment (cash, asset etc.)	Not applicable

The extent of redundancy funding at the balance sheet date	Not applicable
Please state the accounting policy for
any redundancy or termination	Not applicable
payments

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

Not applicable

All eligible employees were offered the new statutory workplace pension. PUK opted to use NEST, however, all eligible employees opted out of the scheme.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.

Not applicable

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

Not applicable

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

Not applicable

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
Activityorproject 1	Not applicable		£	£
Activityorproject 2			-	-
Activityorproject 3			-	-
Activityorproject 4			-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions	13.2 Grants made to institutions
*My charity has made grants to particular institutions that are material* *in the context of its grantmaking. Details of the institution* *supported, purpose of the grant and total paid to each institution is* *available on the charity's web site.*			*Please provide* *details of charity's* *URL*
		No	Provide details below

Names of institution	Purpose		Total amount of grantspaid £
Not applicable			-
			-
			-
*TOTAL GRANTS PAID* *Other unanalysed grants* *Total grants to institutions in reporting period*			-
			-
			-

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
-	-	29,285	16,423	45,708
-	-	-	1,350	1,350
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	29,285	17,773	47,058

14.2 Depreciation and impairments

SL	SL	SL	SL
		5 years / fully depreciated	5 years
- - 29,285 14,928 44,213 - - - - - - - - 911 911 - - - - - - - - - - - - 29,285 15,839 45,124 - - - 1,495 1,495 - - - 1,934 1,934
-	-	-	1,495	1,495
-	-	-	1,934	1,934

14.4 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Not applicable

CC17a (Excel)

14/01/2026

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.

Not applicable Not applicable Not applicable Not applicable

14.6 Other disclosures

(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

None None None

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

Research & development £	Patents and trademarks £	Other £	Total £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.2 Amortisation and impairments



- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-
-	-	-	-

15.4 Accounting policy Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing Not applicable amortisation rates Policies for the recognition of any Not applicable capital development

15.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or Not applicable reversal of an impairment loss.

CC17a (Excel)

14/01/2026

15.6 Revaluation

15.7 Other disclosures *(iii) Please provide the amount of contractual* *commitments for the acquisition of intangible* *assets.* *If an accounting policy of revaluation is adopted,* *the carrying amount that would have been* *recognised had the assets been carried under* *the cost model.* *the effective date of the revaluation* *(iv) State the amount of research and* *development expenditure recognised as* *expenditure in the year.* *(vi) Please detail the headings in the SOFA in* *which a charge for amortisation of intangible* *assets is included.* *the name of independent valuer, if applicable* *the methods applied* *(vii) For any material intangible assets, please* *provide a description, its carrying amount and* *any remaining amortisation period.* *(i) If your intangible asset was acquired by way* *of grant, provide value on initial recognition and* *carrying amount of the asset.* *(ii) Details of the carrying amounts of any* *intangible assets to which the charity has* *restricted title or that are pledged as security for* *liabilities.*	*please provide:*
	Not applicable
	Not applicable
	Not applicable
	Not applicable

	Not applicable
	Not applicable
	Not applicable
	Not applicable
	Not applicable
	Not applicable

* The "transfers" row is for movements between fixed asset categories.

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 16 Heritage assets Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held.

(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

Not applicable Not applicable

16.2 Cost or valuation

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

16.3 Depreciation and impairments



- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-	-
-	-	-	-	-

16.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Not applicable

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation

the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

Not applicable Not applicable Not applicable Not applicable Not applicable

CC17a (Excel)

14/01/2026

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

At valuation Group A £	At cost Group B £	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets.

(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

Not applicable Not applicable Not applicable Not applicable

16.9 Five year summary of heritage assets transactions


£	£	£	£	£

-	-	-	-	-
-	-	-	-	-
-
-

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

	Not applicable

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments

Analysis of investments
Cash or cash equivalents Investment properties Listed investments Social investments Other investments Grand total (Fair value at year end+Cost less impairment) Total	Fair value at year end £	Cost less impairment £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity

(ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds

(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

Not applicable Not applicable Not applicable Not applicable

CC17a (Excel)

14/01/2026

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Cash or cash equivalents Investment properties Analysis of current asset investments Other investments - Bank Savings Account Total Social investments Listed investments	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	40,405	44,709
	40,405	44,709

17.5 Guarantees

Please provide details and amount of any guarantee made to or on behalf of a third party

Name of the entity or entities benefitting from those guarantees

Please explain how the guarantee furthers the charity's aims

17.6 Concessionary loans

Amount of concessionary loans made ( Multiple

loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information ).

Amount of concessionary loans received (Multiple

loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information).

Terms and conditions eg interest rate, security provided

Value of any concessionary loans which have been committed but not taken up at the reporting date

Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year

*Description*	Thisyear £	Lastyear £
Not applicable

*Total*

*Description*	Thisyear £	Lastyear £
Not applicable

*Total*

Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable

17.7 Additional information

Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.

Not applicable Not applicable Not applicable

For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.

Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For distribution	For resale
£	£	£	£	£

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	15,568	-	-	-
-	11,464	-	-	-
-	-11,023	-	-	-
-	- 133	-	-	-
-	15,876	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	15,876	-	-	-
-	15,568	-	-	-

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

None

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	2,214	465
	2,080	1,218
	-	-
	4,294	1,683

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
410	442	-	-
-	-	-	-
5,001	1,159	-	-
865	843	-	-
-	-	-	-
6,276	2,444	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

During the Financial Year, bookings to attend 3 x Precept Bible Schools and a Ladies Weekend during 2026 (i.e. the next Financial Year) were received so are carried on the Balance Sheet to next Financial Year.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	533	182
	4,791	533
	- 533	- 182
	4,791	533

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Please provide:

- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments;

balance sheet and the expected amount and timing of Not applicable resulting payments; - an indication of the uncertainties about the amount Not applicable or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for Not applicable that expected reimbursement.

21.2 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and Not applicable details of how the commitment will be funded (with contracts for capital expenditure separately identified). 21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of Not applicable any amounts designated and the likely timing of that expenditure.

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the
significance of financial instruments (eg. debtors,
creditors, investments etc) to the charity's financial
position or performance, for example, the terms and
conditions of loans or the use of hedging to manage
financial risk.
22.2 If the charity has provided financial assets as a
form of security, the carrying amount of the financial
assets pledged as security and the terms and
conitions related to its pledge should be given here.

DEBTORS:
(1) Accrued Gift Aid refund from Inland Revenue for
Nov 2025.
CREDITORS: Accruals and Deferred Income is due to:
(1) Pre-sales for the Precept Bible Schools x 3 which
aren't due to happen until next Financial Year.
(2) Pre-sales for the Ladies' Weekend which isn't due to
happen until next Financial Year.
(3) Bills due to be paid which hadn't been received by
the end of the Financial Year.
(3) Two bills have been accrued for Payroll and the
Independent Examination.

Not applicable

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

possibility of their existence is remote.
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect
Not applicable

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

23.2 Contingent assets Where the charity has contingent assets, please complete the following section when their existence is probable	23.2 Contingent assets Where the charity has contingent assets, please complete the following section when their existence is probable
Description of item Estimate of financial effect
Not applicable

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any Not applicable reimbursement Where it is not practical to make one or more of these disclosures, please state this fact Not applicable

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total	This year £	Last year £
	-	-
	-	-
	50,985	55,576
	-	-
	50,985	55,576

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

Exposure is very low. Most people pay (e.g. for resources) at point of sale. Credit is extended to customers who are known to the Ministry. Liquidity risk is low and the Charity meets its target for maintaining 3 months-worth of operating resources. If there was a liquidity problem, Precept International may well step in to help out. There is no market risk. None

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note where events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

Not applicable Not applicable

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the Balance Sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Reserves	U	Normal Ministry activities	71,878	-	- 5,065	-	-	66,813
Total Funds			71,878	-	- 5,065	-	-	66,813

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Reserves	U	Normal Ministry activities	72,604	-	- 726	-	-	71,878
Total Funds			72,604	-	- 726	-	-	71,878

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds	None
Between endowment and restricted funds	None
Between endowment and unrestricted funds	None

27.4 Designated funds

27.4 Designated funds
Planned use	Purpose of the designation	Amount
Not applicable

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of Trustee	Amountspaid or benefit value	Amountspaid or benefit value	Amountspaid or benefit value	Amountspaid or benefit value	Amountspaid or benefit value
	This year				Last year
	Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
	£	£	£	£	£
Not applicable

*Please give details of why remuneration or other* *employment benefits were paid.* *Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.*
	Not applicable
	Not applicable

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		FALSE

Type of Expenses Reimbursed	Thisyear	Lastyear
	£	£
Travel	9	24
Subsistence	0	31
Accommodation	0	0
Other(please specify):
TOTAL	9	55

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

One

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	TRUE

Name of the Trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
Not applicable			£	£	£	£


*For any related party, please provide details of any* *guarantees given or received.* *In relation to the transactions above, please provide the* *terms and conditions, including any security and the nature* *of any payment (consideration) to be provided in* *settlement.*
			Not applicable

			Not applicable

CC17a (Excel)

14/01/2026

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

Mr Nigel Watts is the Chair of Trustees for Precept UK (PUK) and is a voluntary PUK National Director. During the Financial Year 1 Dec 2024 to 30 Nov 2025 (FY24/25), Mr Nigel Watts was also acting on behalf of Precept International (PMI) based in Chattanooga Tennessee USA and he received remuneration from them which was not part of PUK funding (PMI is a separate entity under American Law). Under his remit, he has responsibility and oversight for the separate Precept Ireland and Precept Scotland offices on behalf of Precept International (PMI).

As part of his duties Mr Nigel Watts was allocated a Budget by PMI in the furtherance of PMI's Vision and Objectives (which are also shared with PUK). Expenditure on behalf of Mr Watts' various activities was paid for by PUK and held on the Balance Sheet as a DEBTOR. Full refunds of all costs incurred were made twice-monthly by PMI and were supported by clear audit trails of costs incurred. At the end of this Financial Year, a minor balance surplus of £25 is held on the Balance Sheet to use towards the budgeted activities that will happen next Financial Year.

CC17a (Excel)

14/01/2026

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees Precept Ministries UK On accounts for the year 30 November 2025 Charity no 1072938 ended (if any) Set out on pages 1-2 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/11/2025. Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Date: 20/02/2026 Signed: ~~a~~ Name: Adeel Sahi Relevant professional ACCA qualification(s) or body (if any): Address: Bowdon Accounting Services Ltd Bartle House, Oxford Court Manchester M2 3WQ

N/A


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