CHRISTIAN MISSIONS CHARITABLE TRUST FINANCIAL STATEMENTS 31 JANUARY 2025 Charity Number 1074607
CHRISTIAN MISSIONS CHARITABLE TRUST FINANCIAL STATEMENTS YEAR ENDED 31 JANUARY 2025 Contents Pages Reference and administrative information Trustees. Report Independent Examinerfs Report Statement of Financial Activities Balance Sheet statement of Cash Flows Notes to the Financial Statements 10-14
CHRISTIAN MISSIONS CHARITABLE TRUST REFERENCE AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 JANUARY 2025 The charity trustees are.. Trustees Mr Brian Dunning Mrs Jill Pateman Mr Colin Short Dr Barry Trewinnard Dr Karen Trewinnard Mr lan Mccorkell Mr Gabriel Bennett Mr Derek Ford Registered office 9 Mere Close Ramsey Mereside Huntingdon Cambs PE26 2UQ Bankers National Westminster Bank Examiners Joshua Kingston BSC, ACA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol, BS48 1 UR
CHRISTIAN MISSIONS CHARITABLE TRUST TRUSTEES, ANNUAL REPORT YEAR ENDED 31 JANUARY 2025 The trustees present their report for the year ended 31 January 2025. The trustees are as named on page 1. The Trustees have power to appoint additional trustees as they consider appropriate. In doing so they have regard to the skills and expertise of the prospective trustees in relation to the skills and experience of the existing trustees, as well as the general suitability of each prospective appointee and the particular expertise that the prospective trustee could bring to the trust. Active interest in the work of Christian Missions Charitable Trust in 5ndia is expected of the trustees. New trustees are inducted by briefing by the existing trustees, provision of appropriate papers including a copy of the Trust Deed, and, if possible and necessary, visits to the work of Christian Missions Charitable Trust, India. In addition, they will be checked with the Disclosure and Barring servi before being approved and afterwards will also take all the relevant Safeguarding training. Governing Document Christian Missions Charitable Trust is a registered charty 1074607. The charity is governed by the Declaration of Trust dated 6 October 1998 and the Supplementary Declaration of Trust dated 24 May 2000. Objects of the Charity The objects of the charity are: To advance the Christian faith in accordance with the charity's statement of beliefs. To relieve persons who are in conditions of need or hardship or who are aged or sick or homeless. To advance education in accordance with Christian principles. To promote and fulfil such other charitable purposes as are beneficial to the community. The objects are to be pursued in India or elsewhere as the Trustees may from time to time think fit. The charity currently achieves rts objects in particular by promoting in the U.K. interest in and financial support for the work of Christian Missions Charitable Trust of India ('CMCT India,) based in Chennai in the Tamil Nadu state of India. CMCT India has a substantial range of activities, all falling within the objects of the charity and focused on aiding the poorest in Chennai and rts suburbs and in the village of Chinnakuppam on the coasl south of Chennai (activty in Chinnakuppam began as assistance following the tsunami of Christmas 2004 but continues in view of the links formed). The activities of CMCT India include a hospital. a dental clinic, a physiotherapy centre, extension of leprosy work in settlements outside Chennai, schools, and hostel, vocational education, work among street children, a handicraft enterprise, wheelchair distribution, redevelopment of the village of Chinnakuppam (including the building of 140 new houses now fully occupied), agricultural projects in two locations and a visiting medical and dental team to outlying projects. The spread of the Christian Gospel and nurturing of the Christian faith in appropriate ways are integral to all these activities.
CHRISTIAN MISSIONS CHARITABLE TRUST TRUSTEES. ANNUAL REPORT YEAR ENDED 31 JANUARY 2025 Review of CMCT India activities Education The Primary and Higher Secondary schools have continued to achieve successful exam results with pass rates well above 90 % while the students are also encouraged to explore and showcase their talents for music, dan and arts. There is also a continued focus on sporting activities. Construction has begun fora new floor on the school building with upgrades also to existing facilities. When finished, the new floor will enable 300 extra students to be accommodated. The students in the Industrial Training School achieved 1000A job placement with good salaries. Alongside training in electrical, electronics and automotive services, the students are mentored for spiritual growth. All students get career guidance and are supported to attend careers fairs. The Bethany Hostel accepted 12 new children who pursued Arts and Science Majors. Nursing and Laboratory Technician courses. 39 students from the hostel attended the school. The children's, spiritual growth was supported by a Vacation Bible School. Healthcare The Bethany Healthcare Centre is 8 16 bed facility operating 2417. It offers comprehensive services including ophthalmology, dental, laboratory, X ray, pharmacy, ICU and physiotherapy, serving over 150 patients daily. With five doctors and sixteen part time specialists, the centre provides calaract, gynaecology and surgical treatments. St also offers free treatment to the poor. Community Development The Ration Relief programme aims to enhance health, livelihoods and community wellbeing in vulnerable populations through the distribution of ration bags, walking sticks, relief bags and medical camps which provide healthcare services and screening. The Soup Kitchen provides nutritious, hol midday meals to underprivileged communities in and around Chennai, focusing on alleviating hunger and caring for elderly individuals. With a holistic approach it addresses physical, emotional, spiritual and social wellbeing through regular health checkups and hygiene awareness programmes. It reaches 225 elderly people across seven locations. The Rainbow Rehabilitation Project aims to uplift the lives of HIV infected individuals and Iheir families by addressing both their physical and emotional needs. It provides counselling, self- employment training, nutritional assistance and food rations including essential nutrition for those on antiretroviral therapy. Over 300 individuals are supported through this programme which also includes training in valuable skills to help them support themselves. Leprosy Rehabilitation supports leprosy-affected individuals and their families. It provides monthly food rations to 95 families. Regular medical camps reach another 450 patients twi a month, providing eye screenings and distribution of walking sticks and other aids. It has aSso empowered 250 women through vocational training in tailoring, embroidery and handicrafts, enhancing their income generation and improving their overall quality of life.
CHRISTIAN MISSIONS CHARITABLE TRUST TRUSTEES, ANNUAL REPORT YEAR ENDED 31 JANUARY 2025 Haven of Hope Handicraft Centre provides vocational training to 70 girls and women in various skills including embroidery, machine operation and crafting items like greeting cards, jewellery, patchwork and dolls. The products are sold through various outlets and networks. generating inGome to support wages and costs. The initiative aims to alleviate poverty while fostering a caring and harmonious atmosphere for participants. many of whom come from challenging home environments. The Sponsorship Programme supports 1500 children through the support of over 1300 sponsors. Their contributions alleviate the financial burdens of families, covering education, hygiene needs, birthday gifts and mediGal check ups. It also offers moral education and counselling forthe emotional support and wellbeing of the children. The Women's Empowerment Project provides employment opportunities in villages where work is scar. Nearly 300 women have been empowered across a number of locations through skill development in tailoring, handicrafts and embroidery and the formation of self-help groups. The Child Development Programme focuses on the comprehensive development of children from less privileged communities through education and skills development. It reaches 385 children across a number of locations with educational assistance, nutritional support, health monitoring and skills development. The Chinnakuppam Rehabilitation Project continues to support the village severely affected by the 2004 tsunami through the work of a full time social worker, a medical centre and a tailoring and handicraft centre. The Bethany Famis supply vegetables and fruit to the hostel and kitchen from four locations. Each far has two labourers and a dedicated famier. Financial Overview The overall expenditure of CMCT India in its lasl financial yearwas of the order of £1,611,182 (2024.. £2,100,689) excluding the value of the extensive voluntary resources provided to it. CMCT India employs over 316 staff in carrying out these activities, all these staff being Indian. In the last financial year, 480/0 (2024: 510/0) of CMCT India's income was from the U.K., the majority being funds received by the Charity from U.K. Donors and grant giving trusts. These funds are received for both general and specific purposes, and the charty makes them available to CMCT India with the minimum of delay. In the year 202425, the charity forwarded a total of £637,555 (2024: £810,000) to CMCT India. The charity is run entirely voluntsrily and employs no staff. The charity provides support to one individual for time and expenses involved in bookkeeping and financial administration and during the year it appointed an administrator who is paid an hourly rate for duties such as Meeting minute taking and managing the email account. In the year 96.2°/0 {2024'. 97.3 % ) of funds received were passed on to CMCT India in orderto achieve the objects of the charity with the minimum delay, with the balance being retained as a cash sum for future distribution or to pay for essential administrative services, primarily auditing of the charty's finan$, tax services and preparation of the accounts. Public benefit
CHRISTIAN MISSIONS CHARITABLE TRUST TRUSTEES, ANNUAL REPORT YEAR ENDED 31 JANUARY 2025 The Trustees have given due consideration to the Charity Commission's guidance on public benefit. The charity achieves the public benefit in pursuit of its objects by enabling the work of CMCT India as summarised above. This work is of manifest benefit to large numbers of needy persons in Chennai and other parts of Tamil Nadu. In pursuing its activities, the Trustees have regard to the Charity Commission's guidance on public benefrt, both generally and with particular respect to religious charities. Future plans During the tast financial year the trustees decided to change to the gaI structure of CMCT in the UK from a Trust to a Chartsble Incorporated Organisat)n. This was done to take advantage of a more modern legal frameworf( and to give the trustees the opportunty to refresh the charty's governan and oversuht arrangements. A motion was approved by all the trustees at the AGM in October 2024 to change the status and the application prcKess was begun. The Charity Commission apwoved the application in November 2024 and a new chanty wth the name Christ'an Missions Charrtable Trust UK was registered wtth Charity Number 1210947. CMCT UK has the same chantable obj'ects, aims and mission as the earlier Trust with the name of CMCT. The new Charitable Incorporated Organisation (CIO) Constitution has replad the old Trust Artides of Association and the governan structure and poIleS will be refreshed during the next financial year. During the course of 2025 a new bank ac£ount was set up for CMCT UK and it is antIpated that there will be a period of up to two years for fvnds from donors to be switched to using the new bank account. Due to the amount of communicatron that will be nSSary with all supporters about the change of status from Trust to CIO, a new and comprehensive email datsbase of all the charty's supporters has been compiled. The transfer will be compleled by the end of the 2026 financial year at which point all remaining assets will be transfeThed from Charity1074607 to Chartty 1210947. Charty 1074607 will then be closed. For the sake of clarity, the On asset that the Charity owns is cash in hand in the bank account. It owns no property, investments or other a&8ets. No new trustees were apFMnted during the year but we shall be looking to recruit new trustees no that CIO status has been achieved and the Chair will work with other 0er$ of Ihe organisation to ensure that new trustees who are recruited have the appropriate skills and also share the core vision and beliefs of CMCT UK. All the trustees undertook Safeguarding training during the last year and Safeguarding remains a key prtorty, rkIng closely with the Safeguarding team in CMCT India. The organisation expects to continue to obtain funds in the UK for CMCT India and to increase the amount given year by year if it can do so. The level depends on the extent to which the Christian public wrth whom the charity communicates feels led by God to give funds and purchase handicrafts. Different approaches to fundraising are under constant consideration by the trustees and the Outreach Committee will be using the communications about the change in status to raise awareness within the existing donor communrty. Reserves Policy As it is the policy of the trustees not lo employ staff, the charty is in a position to pass virtually all funds r1Ved to CMCT India and to do so more or less immediately they are received. In these circumstances, and since it is accepted that income inevitably fluctuates with the inclinations and
CHRISTIAN MISSIONS CHARITABLE TRUST TRUSTEES, ANNUAL REPORT YEAR ENDED 31 JANUARY 2025 interests of donors at any particular time, the trustees do not consider it necessary to maintain a significant level of reserves. There has been discussion of whether to retain some funds in the UK, to assist as neSSary with troughs in the overall income of CMCT India, but this approach has not in fact been implemented. Risk Management The main risks of the charty's operations are erosion by inflation of sums received while they remain in the hands of the charity and misappropriation of funds. The former risk is mitigated by passing on funds just as soon as possible to CMCT India. Financial administration is discharged primarily by two of the Trustees and all payments and transfers require two authorised signatories. The board of trustees receives financial reports twice a year and the accountants audrt all incoming donations and all outward payments to CMCT India. Cash sums are from time to time received by individual Trustees and other volunteers who work on behalf of the charity. Such sums are paid into the bank account by the trustees or passed on to the two Irustees with responsibility for financial administration. There is a risk that giving might erode over time due to the increasing age profile of the donor base and competing demands from other charities at a time when donors have reduced money to give. We have set up a Committ to focus on outreach to existing and new givers while at the same time strengthening links wrth supFx)rting trusts and improving qualty and frequency of communicati'ons to our donor base Statement of trustees, responsibilities The trustees are responsible for preparing the Trustees, Report and the financial slatements in accordance with 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). The law applicable to charities in England & Wales requires the trustees to prepare financial slatements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently" observe the methods and principles in the Charrties SORP; make judgments and accounting estimates thal are reasonable and prudent,. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deedlconstitution. They are also responsible for safeguarding
CHRISTIAN MISSIONS CHARITABLE TRUST STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 JANUARY 2025 Unrestricted Restricted Total Funds Total Funds Funds Funds 2025 2024 Nots Income from: Gifts and donations Other trarling acliwlies 341.601 9,274 309,565 651,166 9,274 821,690 9,041 Totsl InGomg 350,875 309,565 660.440 830,731 Expendlture on: Raising funds Charitabl8 actwiti05 414 822,516 334.210 309,565 643,775 Total expendlture 334.210 309,565 643.775 822,930 Not Incomel(expendlture) and net movgment In funds 16,665 16,665 7,801 R•con¢iliation of funds: Total fun(J$ brought fovard 12 26,907 26,907 19,1C6 Total fund8 carrled forward 12 43,572 28,907 The Charty has no re¢c*JniwJ gains or Icoses c¢her than the Tesults for Ihe per1 as $8t out above. All of the tivitieS of tho charity ar& da$$ a¥ Gonlinuing. The notes on pages 10 to 14 fomi part of these financial sLit6ments See note 9 for fund4ccounting ¢omparative figures
CHRISTIAN MISSIONS CHARITABLE TRUST BALANCE SHEET AS AT 31 JANUARY 2025 2025 2024 Current assets Debtors Cash at bank arKI in hand 10 575 45,574 46.149 2,620 26,741 29,361 Credltors . Amounts falling due wlthln on• year 11 12,5771 12,4541 Net current assets 43,572 26,907 Not assets 43,572 26,7 Funds Unrestricted fur8 43,572 26,SY)7 26,907 These finan¢ial $tatsments were 8oproved by the trustees on ............................................ and are slgn¢d on their behall by.. Colin Short Chairman Derek Ford Truste6 Tho notes on pages 10 to 14 fomi part of these flnancial statsments
CHRISTIAN MISSIONS CHARITABLE TRUST TRUSTEES, ANNUAL REPORT YEAR ENDED 31 JANUARY 2025 the assets of Ihe charty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the Trustees on..... And signed on their behalf by Colin Short (Chairman)
CHRISTIAN MISSIONS CHARITABLE TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES YEAR ENDED 31 JANUARY 2025 Independent examlnerfs report to the trustees of Christian Missions Charitsble Trust I report to the trustees on my examination of the accounts of Christian Missions Charitable Trust (the Charity) for the year ended 31 January 2025. Responsibilities and basis of report As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance wrth the requirements of the Charities Act 2011 ('the Act.). I report in respect of my examination of the Charity'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 examin8rfs ststement Since the Charrty's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Instrtute of Chartered Accountants in England and Wales. which is one of the listed bodies. I have completed my examination. I confimi that no material matters have come to my attention in connection wrth the examination giving me cause lo believe that in any material respect: accounting records were not kept in respect of the Charity as required by section 130 of the Act,. or 2. the accounts do not accord with those records., or 3. the accounts do not comply with the applicable requirements Conrning the fomi 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. Joshua Kingston BSC. ACA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol, BS48 1 UR Date..
CHRISTIAN MISSIONS CHARITABLE TRUST STATEMENT OF CASH FLOWS YEAR ENDED 31 JANUARY 2025 2025 2024 Operatlng Acttvitles Cash flows for Operating Activities Income from Donations and Legacies Costs of raising funds A1 A2 653,211 823,219 14141 Cash flobw from Operating Actlvltle Inccffle froTh Charitable & other Ath'vrtEs Costs of Charitable Activities A3 9,274 1643.652} 9.041 1822.342} 18,833 Nfyt Cash Infiow for tho year 18,833 Notss to th• 8tatem8nt of Cash flow8 Movement of debtorn Movement of crgditors SOFA Cashflow A1 Inccffle frcffj Don8tions and LaCle8 651.166 2,045 653,211 A2 Costs ol raising funds A3 Income frcin Charitabb & c4her A¢liMI 9,274 9,274 A4 Costs of ChaTilable A¢tivil 1643,7751 123 {643,6521 B Anatysl$ of changes In cash Ilow durlng th• y•ar 2025 2024 Change Cash at Bank & in Hand 45,574 26,741 18,833 2024 2023 Change Cash at Bank & in hand 26.741 17,237 C Cashflow Restri¢tion$ ChaTity law prohibits the use of net cash infithvs on any end(wgJ or other reslficted fund lo offset net cash outfkN4$ ¢m any fund outside rtijects. except on special aulhorty. In practice. this restriction ha5 not any effect on cashflows for the year. The notes on pages 10 to 14 fom part of these flnanclal statements
CHRISTIAN MISSIONS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JANUARY 2025 1 Accountlng poll¢les a) The financial slalements have been preparpAJ in accordan wf(h the Statement of ReC(xnmendI Practice.. Accounting and Rep)rtin9 by Charities preparing their accounts in accordance wfÉh the Financial Reporting Standard appli&ite in the UK and Republic of Irdand {FRS 1021 issu8J in Oct¢A)er 2019 and the CharfÉies Act 20118nd UK GenallY Accept8J Practice as ft applY&5 from 1 January 2019. The accounts Ifinancd statemenlsl have been prepared lo give a Irue and fairf view and have depart frcTh the Charities (Accounts 8nd Reports) Regulations 2008 onty to the extent rU1red to prov#le a'true and fair vp. This departure has involved followgng Accounting and Rep(¥ting by Chwilies.. Statement of R0Mmenda1 Practice 8pplicable to charrties preparing their accounts in accordance with the Finat)cial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 ISSU in October 2019 rather th8n the Accounting and Rekxiling by Chartties.. Statnent of Reccmmendèj Practice effectNe from 1 April 2005 which has since been withdrawn. The tru$tees ¢on$i¢Jer thal the no material unwtaintss about the Gharws abilty lo Gonlinue as a going concem. Tho ¢hartty is a Publi¢ Benefit entity as dafin&J under FRS 102. bl Income from donationslgranls is includ1 in income when these are receiwabk, except ag foll¢M.' 11 When diMor8 SFrtify that donatn9 given to the charty must be us&J in future a¢¢ounting riC#Y5, the inccyne is defer¥èJ untsl thase perio#s. ill When donors impose conditions which hav8 to be fulfill&J before the ch8rty b8com88 entit to u$ $u¢h in¢c¥ne, the In¢c¥ne 1$ deferred until the pre-condrtion have been met. c) Expendmure is rec02n1s in the perttyj in which it is Incurred. E>pondTture includ88 attributable VAT which nncl be r0verJ. d) Eypendilule that 15 dirtlY attributab to SrfIC acliMli8s has been in¢ludgJ in Ihcoe cc6ts of Ih05e actwities. Support costs have tjeen allocat&J 100Qh Icthards the ch8rit8bk8 actiwlm of the ¢hty and split b6tt•M8n %li¥71ras on Ihg basi$ of management knuwledg8 and 881imates of u88ge. el GmanCe cc6ts Include those costs assttlèJ wlth meetlng the ¢onslrtulional and statutory r8qUirenl8 of the charty and include any applie8b audit fe8$, independent examination fees arKI ce6ts linked lo the $lratèJiG management of tho charity. unrestr¢ct fund8 be useAI in accordance with the charit8ble objects 8t the discretion of the tnleaS. gl ReslricteAJ funds can be usal for particular restrict purpos8S Within the Cl)t8 ol the charity. Restrictions artse when specffi8J by the donor or when funds are rai5aJ for partieular re5trict purposes. h) Trade al other debtors are recognisèj at the settknnt anount dug aftw any trade di5¢0unl Offer1. Prepayments we valu&J 8t the 8mounl prepahd after Id(ing account of any discounts due. i) Cash at bank and in hand inclLKles cash and short temi hrghty liquld inveslmerts vAih a short maturty of thr80 mc•rth8 or185s from the date of acquisition or opening of the deposit ¢x similar acc1. i) Crèjitors and proMsion$ are reCcJniS %there the charity has a pre50nt obluation resuming from a past thpnl th VAII probab result in the transfer of funds to a third party and the OUnt due 10 5dtle the ctltgalion can be measured or estimated reliab. CrlitorS and provisions are nomalty reccMJnis&J at thetr sdtlrnl 8miyJnl after 811(AMng for arydlscounts due. 10
CHRISTIAN MISSIONS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JANUARY 2025 1 Accountlng policies (contrnuedl kl Thg Charty only has financial assets artd liabilf(ies of a kirKI that qualrfy as basie financial instruments. Basic financial InstNmls are initially feccgnised at transaction value and SubSUenI¢Y m&gsur8J at theTr settlement valu8wlh the exception of loans wh¢ch are subsequently measured at the carrying value plus accru&J interest less repayments. The financirvJ charge to ey4endrture at a ¢sIStenI rate using the effective interest methoj. 2 Gifts and donadons Unrestrlctsd Restrlcted Total Funds Funds Funds 2025 Donati8 - ger81 333,978 7,623 286.951 22,614 620.929 30,237 651 166 Prlor year comparatlves Unrestricted Restricted Total Funds Fund¥ Fund• 2024 DOnatis- general Grft aid 327,124 7,020 464,974 22,572 792,098 29,592 334 144 821690 3 Other tradlng actlvltleg Unrestrlctsd Restrlctsd Total Funds Total Funds Funds Funds 2025 2024 Sales d Handi¢raft 9,274 9,274 9,041 All inGcffl6 frun other Ir•Jlng a¢twities In 2024 was unrestrlcbj. 4 Ralslng fund¥ Unrestrlcted Restrlcted Totsl Funds Total Funds Funds Funds 2025 2024 Fees on don*ions 414 414 All eyrKliture on ralsing fuThJs in 2024 w88 unregtricl6I. 11
CHRISTIAN MISSIONS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JANUARY 2025 5 Charltsblg actlvltlos Support Costs {Note 6) Total Funds 2025 Grants Donatic*)s lo CMCT India 637,555 6.220 643,775 637 555 Prlor year comparatlve Support Costs (Note 6) Total Funds 2024 Grants Donations lo CMCT India 809,219 13.297 822.516 822 516 6 Support costs Totsl Funds Total Funds 2025 2024 Bank charges 8ock-keeping Offlc8 C09ts Govarnance tS {Ncrte n 574 1,000 2.069 2,577 638 1.000 8,155 3,504 13,297 7 Govoman¢o ¢0sts Unrestrfctod R•strlctad Total Fund8 Total Fund8 Funds Funds 202S 2024 Indwdent Examinds F.. - for independent examination - for accounts preparalr - clher seDAces & twtlon SeaS 852 1,272 1,380 3,504 1,336 347 1,336 347 2,577 2.577 All govamancè CCA8ls in 2024 unrestricted. 8 Not income 2025 2024 Independent exaninefs fe8S Trustees. expgns¢s- 2 tru$loas {2024'. three) for Irabel, p051•3e and ¢ffi¢g cc6ts. 2,57T 1,375 3,504 4,970 No employee reCeId wndumenls in excess of £60,000 during the year (2024.. NIII. AS there are no indmduals empltyal by the charty. the key mana3rn1 personnel are sol8ty the Trustee5. Remuneration of £1,C4JO (2024.. £1,000) was patd to one tru51ee during the for other seNces, and expenses for a value of £6,432 Ye waived dunng the year12024'. £3.5111. 12
CHRISTIAN MISSIONS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JANUARY 2025 9 Fund4nalysls comparative figures Unrgstrlcted Restrlcted Total Funds Funds Funds 2024 Income from: Gifts and donations Other trading activf(k85 Total Incomo 334,144 9,041 487.546 821,690 9,041 343,185 487,546 830,731 Expendlturo on: Raising funds Charitsbk tI¥ll[e$ 414 334,970 414 822,516 487,546 Total oxpendlture 487,546 822,930 Ngt Incomelloxpendlture) and movoment In funds 7,801 7.801 Reconciliation of funds: Total funds brought forward Total funds carried forward 19.106 19,106 10 Dobtor• 2025 2024 Gift debtor 575 2,620 575 2,620 11 Crgdltors 2025 2024 A¢cruals and deferred inccffle 2,577 2,577 2,454 2,454 13
CHRISTIAN MISSIONS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JANUARY 2025 12 Movement In fund$ At 01-Feb 2024 At 31-Jan 2025 Income Expendltur• Transfers Restrlcted funds CMCT India 309,565 {309.$651 309.565 309,565 Unrestricted funds Gengr81 lunds 26,907 350,875 1334,210} 43,572 26,907 350,875 334.210 43,572 Totsl funds 26,907 643.775 43,572 Prlor yèar comparntlve At 01-Feb 2023 At 31J•n 2024 Income Expenditure Transferg Rostrlcted funds CMCT India 487,546 {487,$461 487,$46 Unreytrlcted fund8 General funds 19,1C6 343,185 1335,3841 26,7 26,907 Total funds 19,106 830,731 822 930 Descrf onoff nd CMCT India The donations includ&J in this fund have been donat&J SlfICat for the wuk don8 by CMCT Indla. 13 Rolatod party tran¢tiOnS 2 Ifusle83 {2024.. 2} are a150 Irusle88 cl CMCT India. DonatK$ of £637,555 made to CMCT India dLsring the year12024.' £810.0001. Donations of £5.634 V•we received from the charities trustees during the ye8r12024.. £4.5251. 14