2025-06-30-accounts - United Church Of God British Isles

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United Church of God – British Isles AGM 15 September 2025

Chairman’s report – Jason Godfrey

Greetings! I would like to welcome everyone to the 2025 Annual General Meeting of the Charity - the United Church of God British Isles.

For the record, under Charity status the Church can function as a religious organisation enabling Us to pursue Our mission and commission in the regions of the British Isles. The Charity organises the day to day running of the Church through the CEO appointed by the National Council to look after the administration of the Church. In addition, other members execute several critical roles within this administration to deliver the Church’s aims.

I thank all who have been involved in the running of the Charity in many capacities to further the Church’s mission particularly, for example, in organising the Feast of Tabernacles and Family Camp.

I wish to thank all those who have served on the Council this year who have provided their time, effort and invaluable service to help achieve our collective goals. Finishing this year, the work of Sarah Bunker as Secretary and Denise McClean as Non-Executive member is certainly appreciated. Wai-Shan Kwok has taken on the role of Secretary transferring from Sarah Bunker.

We will welcome new Council members this year and will continue to encourage involvement, especially from for the younger members of the Church whose participation will ensure continuity and the dividends of success.

There are certainly challenges ahead but our aims are sure. We are involved in something started long ago - let us continue the work!

I will now hand you over to our CEO, David Fenney, to give you a more in-depth assessment of the functioning of the Church as a Charity.

CEO’s report - David Fenney

The United Church of God in the British Isles continued to function through the July 2024– June 2025 year. During the year the Church held the Feast of Tabernacles at The Prince of Wales Hotel in Southport; a summer family camp at Dalesdown , Horsham, West Sussex; parttime office staff worked both in the office and from home. The work of the Church in preaching the Gospel has continued, with Internet advertising and literature request fulfilment.

Here is a collection of statistics that presents a snapshot of UCG-BI as of June 2025:

177 members on file.
50 prospectives/associates on file.
178 donors on file.
140 co-workers on file.
5 congregations that meet in-person most weeks: Stirling, Ballymena, Gloucester, Bricket Wood, London.
1 congregation that meets in-person three times each month in two different locations: Preston, which meets also on Zoom each week with a combination of members from Preston, Sheffield, Isle of Man, Ireland, and elsewhere.
10 elders/ministers, plus (8) wives, plus deacons (7) and deaconesses (8), serving in our congregations.
Beyond Today magazine + Supplement , in 2024-2025 a total of 40,022 copies were distributed, an average of 6,670 per issue.
The September/October 2025 Beyond Today + Supplement – the current issue – was mailed to 5,768 subscribers, of which 5,481 are in UK, 279 in Ireland, 8 in Isle of Man.
• United News , mailed to 175 members’ homes.
Bible Study Course , a total of 481 lessons were mailed to students; since the Course was introduced 7,140 students have received all 12 lessons and of those, 978 have completed and returned all 12 tests.
2024-2025 incoming mail , a total of 4,137 items of mail – including 3,359 Internet responses and 778 postal items – were received.
2024-2025 outgoing mail , a total of 3,764 envelopes were mailed out, containing 7,507 items of literature; excluding copies of Beyond Today + Supplement mailed commercially.
Internet advertising : The total cost of the Google ads in the year was USD$24,444, which was reimbursed to UCG IA , at a cost to UCG-BI of £19,442.
£287,400 total estimated annual income for the 2024-2025 year.
£295,513 total estimated annual expenditure for the 2024-2025 year.
The Church’s principal sources of income in the year were: direct donations, £176,399; Holy Day offerings £79,853; Gift Aid refunds, £21,888. These accounted for about 97% of total income in the year.
Wages were UCG-BI’s largest single expenditure item, at £66,041; with postage at £62,282; rent and utilities at £38,634; congregational hall hire at £34,860. These four items accounted for 68% of expenditure in the year.
For the last four years UCG-BI has not requested a direct financial subsidy from UCG IA , although we do receive from UCG IA without charge, extensive stocks of printed literature.
The Supplement is written, composed, desktop-published, and printed commercially in the UK at UCG-BI expense.
UCG-BI is essentially a volunteer organisation, including the work of the ministry and the National Council; in addition, UCG-BI had 6 part-time employees in the year.

1. Church/local congregations/work of the ministry:

a. This area of the Church’s work accounted for 25% of expenditure (30% previous year).
b. All congregations have continued to be supported, with the ministry or other speakers present for in-person or Zoom services wherever and whenever possible.
c. Zoom services linking Preston, Sheffield and Isle of Man congregation members with members elsewhere in the British Isles and beyond, have continued weekly.
d. The 2024 Feast of Tabernacles took place at The Prince of Wales Hotel in Southport, with Zoom connections to members at home. By the end of the Feast, 192 attendees had registered their presence in person, 79 of whom were overseas visitors, mainly from the USA. The highest attendance was 189, recorded during the afternoon service

on the Eighth Day.

e. The 2025 Spring Holy Day services took place in-person and over Zoom .
f. Average in-person monthly attendance figures for all congregations began to be submitted to MMS in Cincinnati in January 2024, at the request of the UCG IA Council of Elders; in the 2024-2025 year the highest reported average in-person monthly attendance in the UCG-British Isles congregations was 170, and the lowest was 126.
g. A website page with contact and other details for every congregation is being worked on.
h. Overall, UCG-BI is dependent on the work of volunteers in all areas of its operations. The ministry of the United Church of God in the British Isles is essentially unpaid.
i. Since 2020 members have been encouraged to send their Holy Day offerings to the Church office, and directly into the Church’s bank account if possible. This approach remains necessary due to the ever-growing challenge of finding convenient bank branches for congregational offerings to be paid into. For the three spring Holy Day offerings earlier in 2025, 20% of the total offerings came from three congregations, while the other 80% was received as direct donations from members.
j. The Church continues to rely on the support of local leaders within our congregations. The ministry has continued to review existing and future leadership needs.
k. A Family Summer Camp took place at Dalesdown , Horsham, West Sussex in August 2024, attracting Church families from both the UK and several European countries.
l. The newsletter News & Events has continued to be published on an occasional basis and distributed to members both in the British Isles and to a sizeable list of recipients overseas who have an interest in, or a connection with, the Church in the British Isles. There were five issues of News & Events distributed during the 2024–2025 year. All communications from the UCG IA Cincinnati home office intended for Church members were forwarded in a timely manner.
m. In addition to Sabbath services, various meetings and discussions took place by Zoom during the year: ministerial, pastoral, National Council, Feast planning, personal counselling, midweek Bible studies, training sessions for speaking in Church.
n. In December 2024 UCG IA president Rick Shabi and his wife Deborah visited the London congregation en route to the European Leadership conference held near Amsterdam at the end of the year.
o. Two ministerial couples from the UK attended by invitation the European Leadership Conference near Amsterdam in December 2024.

2. Proclamation:

a. This area of the Church’s work accounted for 47% of expenditure (45% previous year).
b. We have continued to distribute Beyond Today magazine throughout the British Isles.
c. The British & European Supplement to Beyond Today magazine has continued to be published. The continuing efforts of Barbara Fenney as editorial coordinator and Jan Schroeder as production manager, together with the efforts of writers and reviewers, are much appreciated. This publication continues to include articles presenting basic biblical knowledge with a Christian-living focus. Our website ucg.org.uk has PDFs of most issues of the Supplement back to the January/February 2005 issue.
d. The July/August 2024 issue of the Supplement was its 25[th] anniversary issue.
e. Circulation of Beyond Today magazine and the Supplement averaged 6,670 subscriber copies during the year, 6 issues: with a high of 7,001 and a low of 6,207. The number of Internet-only readers in the British Isles is not readily quantifiable.
f. Internet advertising of Church publications continued throughout the year in the United Kingdom and Ireland, being undertaken on our behalf by the Media and Communications Services department in the UCG IA Cincinnati home office, at UCGBI expense.
g. Our historical magazine subscription renewal rate has never been higher than 30%, and since 2020 it has been in the range 3–10%, and in the 2024-2025 year averaged just over 4%.
h. In response to ongoing Internet advertising, the office has continued to receive requests for booklets and Bible study aids. In the 12-month period July 2024 to June 2025, the office mailed 4,242 booklets and study aids – 56 different titles – to those who requested them, down from 6,854 in the previous year. The five most requested titles this year were: The Ten Commandments , You Can Have Living Faith , The Book of Revelation Unveiled , Is the Bible True? How to Understand the Bible . These five titles accounted for 55% of all booklet/study aid mailings. The most requested title (TC) individually accounted for 21% of all booklet/study aid mailings.
i. The subscriber mailing address carriers for Beyond Today and the Supplement have continued to include ‘advertorials’ for related literature and for UCG IA ’s Beyond Today TV programme. Subscribers use the carriers to request literature that is offered; some returned carriers include comments that are included in the letters page of the Supplement or are sent on to the Cincinnati home office. In recent years, the text of carriers has also been posted on the ucg.org.uk website, under the News & Events section of the About Us tab.

3. Administration:

a. This area of the Church’s work accounted for 28% of expenditure (25% previous year).
b. The continuing efforts of our office manager Jan Schroeder to support the office functions are much appreciated.
c. The office, with both part-time employees, and volunteers who come into the office and who also work from home, has continued to meet the various demands placed on it.
d. Mailing literature from the Church office continues to be a major task, although with a reduced level of literature requests to be fulfilled mailing operations went to every other week. The bulk mailing of the Beyond Today magazine and Supplement is contracted to a commercial organisation, First Move in High Wycombe. Requests for new subscriptions to Beyond Today magazine and back issue requests, are mailed directly from the Church office.
e. Office equipment: ongoing upgrades to office equipment were made as required. In addition, we are grateful for the ongoing help and support of UCG IA ’s IT personnel.
f. UCG-British Isles continues to rent office space at Peterson House in Chalfont St Giles. This lease has been renewed for several years on an annual basis, with the current lease running to February 2026, which will be renewed again shortly.
g. UCG-British Isles continues to rent a business unit in Warrington. We use this unit for storage of Church property, records, and equipment. The current 3-year lease for this unit runs to June 2026.
h. For 2024–2025 UCG-British Isles did not request an annual International Subsidy from UCG IA . Along with budgetary data, UCG-British Isles and all international areas provided Cincinnati with requested extensive information, for review by UCG IA ’s president and Council of Elders.
i. Primus Accountancy in Golborne, Greater Manchester, reviewed the 2023-2024

accounts, and will shortly start work on the 2024-2025 accounts.

j. Leases were renewed; the annual return to the Charity Commission was submitted; insurance policies were obtained or renewed; a package of information requested by UCGIA from all international areas was compiled and submitted; a business survey questionnaire from the ONS was completed and returned as requested.

Thanks!

I would like to thank the members and supporters of the Church and the Charity for their continued support, encouragement, involvement in the work of the Church.

I would also like to thank the home office personnel of UCG IA , together with the Council of Elders and the administration, for their support, advice and sharing of ideas, for the ucg.org website, and for printed literature supplies – Beyond Today magazines, booklets, study aids, Bible Study Course lessons, and other items – provided without charge to UCG-BI.

CEO’s Business Plan - David Fenney

“The mission of the United Church of God, an International Association, is to preach the gospel of Jesus Christ and the Kingdom of God in all the world, make disciples in all nations and care for those disciples.”

UCG-British Isles will continue to preach the gospel and prepare a people and will continue to place a high priority on finding, developing, training, encouraging, and mentoring leaders, speakers, and administrators. We will continue to use the skills, abilities, talents, and spiritual gifts of those God has placed within this Church – enhancing those skills where possible.

Our key challenges include the need to:

a. Equip the saints for the work of the Church in terms of identifying, training, developing, and mentoring teachers and leaders from among those God has called to us.
b. Inspire others to carry on the work of this present generation of volunteer administrators, that they in turn might contribute to our support structure at all levels.
c. Foster a welcoming Church environment in our present and potential future congregations that will encourage the interest, growth and development of people who contact us in response to God’s calling and our preaching of the Gospel.

1. Church/local congregations/work of the ministry:

a. 31% of the Church’s overall expenditure budget has been proposed for this area.
b. The immediate challenges remain those of supporting our congregations; welcoming new attendees; continuing to use Zoom to link with members at home.
c. The Church continue to receive requests for information about services from both members and others who are remote from our existing congregations. Inviting such people to be part of our Church services via Zoom provides us with an opportunity to interact with them.
d. Stemming from a leadership training event in 2024, initiatives related to the use of social media and training in public speaking are being developed.
e. Speakers’ Club began on 7[th] May this year with meetings every second Wednesday.

We adapted a US congregation’s Speakers’ Club manual for a Zoom format. Currently we have 26 active members from England, Northern Ireland, Norway, and a guest from Italy, with an average attendance more than 21 per meeting.

f. Congregational Bible Studies over Zoom are continuing, usually on a fortnightly basis and with occasion breaks throughout the year.
g. Ministerial and pastoral development remains essential, together with the encouragement and motivation of members to support the work of the Church. Member training that addresses congregational, administrative, ministerial, and pastoral needs must also continue.
h. The Church will continue to encourage suitable individuals and couples to attend UCG IA ’s training activities, as opportunities present themselves. Three members of the Bricket Wood congregation attended the leadership development weekend in Cincinnati at the beginning of this month.
i. This year’s Feast of Tabernacles will take place at the St George’s Hotel in Llandudno, with Church services, social get-togethers, activities for younger children and teens. Currently, registration is around 185, which includes over 50 overseas visitors. A Zoom link to the services will be provided for those remaining at home during the Feast.
j. A venue in Aviemore, Scotland, is being considered for the Feast of Tabernacles in 2026. Feast site selection and overall planning for the Feast remains a standing function of the ministry, in liaison with the National Council.
k. A family camp activity took place at Dalesdown , Horsham, West Sussex in August 2025. With the current demographics within our Church community, it is anticipated that similar activities will continue in the coming years.
l. The Church needs to produce more regular member, co-worker, congregational letters and communications. Ideally, these would be produced either by personnel in the British Isles or by the adaption of equivalent communications from UCG IA . Such letters and other information updates can be posted on the ucg.org.uk website.

2. Proclamation:

a. 43% of the Church’s expenditure budget has been proposed for this area.
b. Our Beyond Today magazine subscriber list in the UK and Ireland stands around 5,800 for the September-October 2025 issue.
c. Our UK and Ireland subscriber list has fluctuated over time – historically, it has been as low as 1,500 and as high as 12,000. A large majority of our subscribers are neither Church members nor connected with the Church in any way. While explicit subscription cancellations are regularly received, they remain relatively low numbers overall and have not significantly increased in recent times.
d. Maintaining and increasing that circulation level remains a priority. We will continue to use Internet advertising as our primary advertising tool and will continue to fund the UCG IA Home Office to do this advertising on our behalf. In addition, we need to consider possibilities for increasing our renewal rate, which currently is around 3%.
e. Church office personnel are working to provide current subscriber numbers and geographical locations in congregational catchment areas; this will allow local congregations to reach out – by letter or social media – to subscribers who may potentially be interested in attending a UCG meeting or church service.
f. Video streaming allows ready access to UCG IA ’s extensive platform of video tools: Beyond Today television, Magnified , Ambassador Bible College classes, sermons and Bible Studies. We will continue to advertise these tools in our mailing address carriers and on the ucg.org.uk website. The National Council’s social media committee is

working to establish strategies for corporate, congregational, and individual use of social media of behalf of UCG-BI.

g. Should UCG IA publish any new booklets or study aids during the year, we will make copies available to our members and advertise them to our overall mailing list.
h. The subscriber mailing address carriers for the Beyond Today magazine will continue to carry no-cost ‘ads’ offering literature or highlighting UCG IA ’s video content, with adapted content from the carriers continuing to be posted on the ucg.org.uk website.
i. Formal written material – articles for the Supplement , mini-advertorials for mailing address carriers, blogs for the ucg.org.uk website – continues to be needed in the form of concise, yet challenging inspiring and encouraging, biblically-based Christianliving material for both the ‘un-churched’ and the ‘mainstream-churched’ audiences. Writing skills will continue to be encouraged, developed, and enhanced.

3. Administration:

a. 26% of the Church’s expenditure budget has been proposed for this area.
b. Concerning office workload generally: the Peterson House office is still a part-time work environment, with personnel typically working three days per week.
c. Office personnel, including the CEO and Treasurer, will continue to support activities such as: Database maintenance; Accounts records and bill-paying; Donations and Holy Day offering record keeping; Website content management and maintenance; Safeguarding policies, procedures, and record-keeping; Payroll and associated matters; Gift Aid and associated record-keeping and claims.
d. The office IT equipment requires a project of work, to replace elderly equipment, to enhance backup arrangements, and to allow additional remote access by staff working from home. In addition, upgrades to office systems in UCG IA ’s Cincinnati home office may require corresponding updates to UCG-BI office systems.
e. Both UCG IA and the UCG-BI National Council require that the Church functions in compliance with various policies and procedures: for example, policies for personnel, travel and subsistence, health and safety, safeguarding. While UCG-BI does function in compliance with such policies and procedures, ongoing work is needed: (1) to keep our policies up to date, (2) to keep our personnel up to date with sensitive Churchwide matters such as safeguarding. These topics are overseen by the National Council.
f. The National Council is currently reviewing and updating the formal Strategic Plan for UCG-BI; this work will need to involve the wider ministry in due course.
g. Particularly for functions such as safeguarding, training of suitable Church members is needed on an on-going basis. For safeguarding, the Church will make use of the seminars and courses that are offered by thirtyone:eight , of which UCG-BI is a member, and which supports us in our Disclosure and Barring Service checking needs.
h. The ucg.org.uk website needs ongoing enhancement with topical content, together with Church news, local sermons, and other messages.
i. UCG-BI has not requested a direct financial subsidy from UCG IA for the 2025-2026 year. The non-financial subsidy we receive from UCG IA in the form of literature stocks sent to us without charge is most welcome.
j. General Data Protection Regulations (GDPR), work has been underway to remove old data from our database and to implement enhancements to our record-keeping and records storage facilities. We have been and will continue to encourage the use of corporate email addresses by all those who are involved with working with the Church’s data records in their various forms.
k. The current lease of Peterson House in Chalfont St Giles will expire in February

2026; office staff will arrange another lease extension. In coming weeks and months, the office will undergo repainting of internal windows, replacement and upgrading of light fittings, and removal of redundant telephone-related wiring.

l. The current lease of the Warrington storage unit will expire in June 2026; while an extension is anticipated, a review of the Church’s storage needs and the location to best meet those needs will need to be undertaken.
m. In the light of the UCG-BI governing Constitution, current office processes and procedures, a review of “bank signatories”, level of reserve funds, accounts for those reserve funds, online access to all accounts, needs to be undertaken and upgrades made where necessary.

Conclusion

Despite the dramatic cultural changes going on all around us almost daily, the Church’s mission or work assignment remains unchanged.

That mission is to preach the established and unchanging gospel; to make disciples, to baptise and teach them; to maintain our physical and ethical foundations, and to keep our spiritual equipment in constant readiness; to press on with the work our sponsor wants to find us ‘so doing’ when He comes.

One day our current work will be completed, a voice will have called out saying “well done, good and faithful servant”. But that will not be the end of our work: having proved ourselves, we will simply be reassigned to ongoing aspects of our Master’s family business.

Until then, let us press on with our Master’s current work.

Charity registration number: 1079192

BRITISH ISLES, UNITED CHURCH OF GOD TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025.

British Isles, United Church of God Contents

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British Isles, United Church of God Trustees' Report For The Year Ended 30 June 2025

The trustees present their report and the financial statements for the year ended 30 June 2025.

Objectives and Activities

Aims and Objectives

To preach the Gospel of Jesus Christ and the Kingdom of God in the British Isles and in the World at large, make Disciples in all nations and pastor and care for those Disciples.

Reference and Administrative Details

Trustees

Mr David Fenney - Chief Executive Officer Mr Jason Godfrey - Chairman Appointed Mr Brian Crook Mr Bryan Ellams : Mrs Debi Richardson

Charity Number

1079192

Principal Address

Peterson House The Green Chalfont St. Giles HP8 4QF

Independent Examiner

Gia Dodgson ACCA Primus Accountancy LLP 82 High Street Golborne Warrington WA3 3DA

Page 1

British Isles, United Church of God Trustees' Report (continued) For The Year Ended 30 June 2025

The trustees’ report was approved by the board of trustees and signed on its behalf by:

Mr Jason Godfrey

Trustee 23rd April 2026

Page 2

British Isles, United Church of God Independent Examiner's Report to the Trustees of British Isles, United Church of God ’ For The Year Ended 30 June 2025 eee

I report to the trustees on my examination of the accounts of British Isles, United Church of God (the Trust) for the year ended 30 June 2025. .

;

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

Since the Trust’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 I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or . . : 3. the accounts do not comply with the applicable requirements concerning the form and contents 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.

Gia Dedgson ACCA

23rd April 2026

82 High Street : Golborne Warrington WA3 3DA

Page 3

British Isles, United Church of God Statement of Financial Activities For The Year Ended 30 June 2025

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||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |Notes|£|£|£|£| |INCOME|AND|ENDOWMENTS|FROM:| |Donations|and|legacies|3|287,012|-|287,012|282,511| |Investments|4|679|-|679|729| |287,691|-|287,691|283,240| |EXPENDITURE|ON:| |Charitable|activities:|5| |Support|costs|(84,140)|-|(84,140)|(76,004)| |Charitable|activities|(206,913)|-|(206,913)|(232,666)| |(291,053)|-|(291,053)|(308,670)| |NET|EXPENDITURE|(3,362)|-|(3,362)|(25,430)| |NET MOVEMENT IN|FUNDS|(3,362)|-|(3,362)|(25,430)| |RECONCILIATION|OF|FUNDS:| |Total|funds|brought|forward|248,475|14,236|262,711|288,140| |TOTAL FUNDS CARRIED|FORWARD|12|245,113|14,236|259,349|262,710| |SE|————————E— Se|

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The notes on pages 7 to 10 form part of these financial statements.

Page 4

British Isles, United Church of God Comparative Statement of Financial Activities For The Year Ended 30 June 2025

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|||||||| |---|---|---|---|---|---|---| |2024| |Unrestricted|Restricted|Total| |funds|funds|funds| |Notes|£|£|£| |INCOME AND|ENDOWMENTS|FROM:| |Donations|and|legacies|3|277,241|5,270|282,511| |Investments|4|729|-|729| |277,970|5,270|283,240| |EXPENDITURE|ON:| |Charitable|activities:|5| |Support|costs|(76,004)|-|(76,004)| |Charitable|activities|(202,666)|(30,000)|(232,666)| |‘|(278,670)|(30,000)|(308,670)| |NET EXPENDITURE|-|(700)|(24,730)|(25,430)| |NET MOVEMENT IN|FUNDS|(700)|(24,730)|(25,430)| |RECONCILIATION|OF|FUNDS:| |Total|funds|brought|forward|249,174|38,966|288,140| |TOTAL FUNDS CARRIED|FORWARD|12|248,474|14,236|262,710| |————————S Oe|

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The notes on pages 7 to 10 form part of these financial statements.

Page 5

British Isles, United Church of God Statement of Financial Position As At 30 June 2025

					2025	2024
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	£	£	£	£
FIXED ASSETS	.
Tangible Assets		9	1,328	-	1,328	1,771
			1,328	-	1,328	1,771
CURRENTASSETS
Debtors		10	8,529	-	8,529	7,082
Cash at bank and in hand			251,950	-	251,950	256,714
			260,479	-	260,479	263,796
Creditors: Amounts Falling Due Within One Year		11	(2,458)	-	(2,458)	(2,857)
NETCURRENTASSETS (LIABILITIES)			258,021	-	258,021	260,939
TOTALASSETS LESS CURRENT LIABILITIES			259,349	-	259,349	262,710
NETASSETS			259,349	-	259,349	262,710
			—S-—Oo_“—DRBRh9DDDHRaHaan]	S	S__—=h9DDDDHnmzs_
FUNDS OFTHE CHARITY
Restricted Funds					14,236	14,236
Unrestricted Funds					245,113	248,474
TOTALFUNDS		12			259,349	262,710

On behalf of the board

Mr Jason Godfrey

Trustee 23rd April 2026

The notes on pages 7 to 10 form part of these financial statements.

Page 6

British Isles, United Church of God Notes to the Financial Statements For The Year Ended 30 June 2025

. 1. General Information

British Isles, United Church of God is an unincorporated charity registered with the Charity Commission, registered charity number 1079192. The principal address is Peterson House, The Green, Chalfont St. Giles, HP8 4QF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% Reducing balance

2.3. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

Income from Donations and Legacies

					2025
			Unrestricted	Restricted	Total
			funds	funds	funds
			£	£	£
Donations and gifts			265,124	-	265,124
Gift aid			21,888	-	21,888
Legacies			-	-	-
			287,012	-	287,012
		.			2024
			Unrestricted	Restricted	Total
			funds	funds	funds
			£	£	£
Donations and gifts			248,487	270	248,757
Gift aid			28,754	-	28,754
Legacies			-	5,000	5,000
			277,241	5,270	282,511
4.	Investment Income
				2025	2024
				Unrestricted	Unrestricted
				funds	funds
				£	£
Bankinterestreceivable				679	729

Page 7

British Isles, United Church of God Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

‘

5.	Analysis of Expenditure
						2025
						Support
						costs
						(see note 6)
						£
Support costs						84,140
Charitable activities						206,913
						291,053
						2024
						Support
						costs
						(see note 6)
		.				£
Support costs						76,004
Charitable activities						232,666
						308,670
6.	Support Costs
						2025
			:	Support costs	Charitable activities	Total
				£	£	£
General administration				84,140	206,913	291,053
				SS
						2024
				Support costs	Charitable activities	Total
				£	£	£
General administration				76,004	232,666	308,670
				QQeYe=aaaeeE=s_	—E*EX=XwwOGQOO.2.s_——=SS
7.	Independent Examiner's Remuneration
					2025	2024
					£	£
Independent examination ofthe financial statements					1,536	1,440
8.	Average Number ofEmployees
Averagenumberofemployeesduringtheyearwas:6		(2024:	6)

Page 8

British Isles, United Church of God Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

9. Tangible Assets
				Fixtures &
				Fittings
				£
Cost
As at 1 July 2024				21,286
As at 30 June 2025				21,286
				eee)
Depreciation
As at 1 July 2024				19,515
Provided during the period				443
As at 30 June 2025				19,958
Net Book Value
As at 30 June 2025				1,328
As at 1 July 2024				1,771
10. Debtors
			2025	2024
			£	£
Due within one year
Other debtors			8,529	7,082
			———eeese	——S—
11. Creditors: Amounts Falling Due Within One Year				,
			2025	2024
			£	£
Trade creditors			438	1,417
Other creditors			484	-
Accruals and deferred income			1,536	1,440
			2,458	2,857
		—————eesee		—=———
12. Movement in Funds
	As at 1 July			As at30
	2024	Income	Expenditure	June 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	248,475	287,691	(291,053)	245,113
Restricted funds
Restricted Fund	14,236	-	-	14,236
Total funds	262,711	287,691	(291,053)	259,349
	—=—=Sa._	Feuana=a="nanaRenazuananaapaa9aa22_—OOEO0DSESEE“EESSS——————SS=aSV_(_

‘

Page 9

British Isles, United Church of God Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

		As at 1 July			As at30
	.	2023	Income	Expenditure	June 2024
		£	£	£	£
Unrestricted funds						.
General:
General unrestricted fund		249,174	277,970	(278,670)	248,474
Restricted funds
Restricted Fund		38,966	5,270	(30,000)	14,236
Total funds		288,140	283,240	(308,670)	262,710
		——ooooaSasSIt_	E—=*—E= SSS	Ol—E—E———————————

13. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 10

British Isles, United Church of God Detailed Statement of Financial Activities For The Year Ended 30 June 2025

			2025	2024
			Total	Total
			funds	funds
			£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
General Income			176,422	177,028
Holy Day Offerings			80,343	68,237
Festival Donations			5,698	2,652
Welfare General			2,025	490
Miscellaneous Income			458	350
Youth Assistance			178	-
Gift Aid Refunds			21,888	28,754
Legacies			Oe	5,000
			287,012	282,511
Investments
Bank Interest Received			679	729
			679	729
			287,691	283,240
EXPENDITURE ON:
Charitable Activities:
Support costs
Administration: Wages - Administration			(25,468)	(23,779)
Administration: Premises Rent etc	,		(38,251)	(38,050)
Administration: Telephone		;	(1,038)	(1,263)
Administration: Travel Costs			(1,649)	(704)
Administration: Contracted Services			(1,734)	(218)
Administration: Equipment and Supplies			(6,559)	(7,774)
Administration: Professional Fees			(200)	(212)
Administration: All Other			(1,155)	(775)
Administration: Bank Charges			(1,215)	(1,081)
Administration: Suspense and Mispostings			(4,892)	(118)
Administration: Depreciation			(443)	(590)
Independent examiner's fees			(1,536)	(1,440)
			(84,140)	(76,004)
Charitable activities
Church: Church Administration			(2,120)	(37,930)
Church: Local Church Wages			(8,570)	(8,351)
Church: Local Church Travel and Subsistence			(1,317)	(4,711)
Church: Local Church Hall Hire			(34,859)	(29,591)
Church: Local Church Miscellaneous			(468)	(591)
Church: Youth			(10,505)	(11,103)
Church: Festivals			(8,798)	(5,507)
Church: Welfare and Assistance			(2,305)	(220)
Proclamation: Media			(20,549)	(30,186)
Proclamation: Publications Wages			(32,861)	(30,729)
				«CONTINUED

Page 11

British Isles, United Church of God Detailed Statement of Financial Activities (continued) For The Year Ended 30 June 2025

Proclamation: Publications Travel	(167)	(827)
Proclamation: Publications Postage and Shipping	(62,660)	(52,181)
Proclamation: Publications Contracted Services	(10,786)	(8,480)
Proclamation: Publications Printing and Pre-Press	(9,056)	(10,172)
Proclamation: Envelopes and Literature	(1,892)	(2,087)
	(206,913)	(232,666)
)
	(291,053)	(308,670)
NETEXPENDITURE	(3,362)	(25,430)

Page 12

Charity registration number: 1079192

BRITISH ISLES, UNITED CHURCH OF GOD TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025.

British Isles, United Church of God Contents

==> picture [467 x 207] intentionally omitted <==

----- End of picture text -----

British Isles, United Church of God Trustees' Report For The Year Ended 30 June 2025

The trustees present their report and the financial statements for the year ended 30 June 2025.

Objectives and Activities

Aims and Objectives

To preach the Gospel of Jesus Christ and the Kingdom of God in the British Isles and in the World at large, make Disciples in all nations and pastor and care for those Disciples.

Reference and Administrative Details

Trustees

Mr David Fenney - Chief Executive Officer Mr Jason Godfrey - Chairman Appointed Mr Brian Crook Mr Bryan Ellams : Mrs Debi Richardson

Charity Number

1079192

Principal Address

Peterson House The Green Chalfont St. Giles HP8 4QF

Independent Examiner

Gia Dodgson ACCA Primus Accountancy LLP 82 High Street Golborne Warrington WA3 3DA

Page 1

British Isles, United Church of God Trustees' Report (continued) For The Year Ended 30 June 2025

The trustees’ report was approved by the board of trustees and signed on its behalf by:

Mr Jason Godfrey

Trustee 23rd April 2026

Page 2

British Isles, United Church of God Independent Examiner's Report to the Trustees of British Isles, United Church of God ’ For The Year Ended 30 June 2025 eee

I report to the trustees on my examination of the accounts of British Isles, United Church of God (the Trust) for the year ended 30 June 2025. .

;

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or . . : 3. the accounts do not comply with the applicable requirements concerning the form and contents 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.

Gia Dedgson ACCA

23rd April 2026

82 High Street : Golborne Warrington WA3 3DA

Page 3

British Isles, United Church of God Statement of Financial Activities For The Year Ended 30 June 2025

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----- End of picture text -----

The notes on pages 7 to 10 form part of these financial statements.

Page 4

British Isles, United Church of God Comparative Statement of Financial Activities For The Year Ended 30 June 2025

==> picture [483 x 269] intentionally omitted <==

----- End of picture text -----

The notes on pages 7 to 10 form part of these financial statements.

Page 5

British Isles, United Church of God Statement of Financial Position As At 30 June 2025

					2025	2024
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	£	£	£	£
FIXED ASSETS	.
Tangible Assets		9	1,328	-	1,328	1,771
			1,328	-	1,328	1,771
CURRENTASSETS
Debtors		10	8,529	-	8,529	7,082
Cash at bank and in hand			251,950	-	251,950	256,714
			260,479	-	260,479	263,796
Creditors: Amounts Falling Due Within One Year		11	(2,458)	-	(2,458)	(2,857)
NETCURRENTASSETS (LIABILITIES)			258,021	-	258,021	260,939
TOTALASSETS LESS CURRENT LIABILITIES			259,349	-	259,349	262,710
NETASSETS			259,349	-	259,349	262,710
			—S-—Oo_“—DRBRh9DDDHRaHaan]	S	S__—=h9DDDDHnmzs_
FUNDS OFTHE CHARITY
Restricted Funds					14,236	14,236
Unrestricted Funds					245,113	248,474
TOTALFUNDS		12			259,349	262,710

On behalf of the board

Mr Jason Godfrey

Trustee 23rd April 2026

The notes on pages 7 to 10 form part of these financial statements.

Page 6

British Isles, United Church of God Notes to the Financial Statements For The Year Ended 30 June 2025

. 1. General Information

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Tangible Fixed Assets and Depreciation

Fixtures & Fittings

25% Reducing balance

2.3. Cash and Cash Equivalents

Income from Donations and Legacies

					2025
			Unrestricted	Restricted	Total
			funds	funds	funds
			£	£	£
Donations and gifts			265,124	-	265,124
Gift aid			21,888	-	21,888
Legacies			-	-	-
			287,012	-	287,012
		.			2024
			Unrestricted	Restricted	Total
			funds	funds	funds
			£	£	£
Donations and gifts			248,487	270	248,757
Gift aid			28,754	-	28,754
Legacies			-	5,000	5,000
			277,241	5,270	282,511
4.	Investment Income
				2025	2024
				Unrestricted	Unrestricted
				funds	funds
				£	£
Bankinterestreceivable				679	729

Page 7

British Isles, United Church of God Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

‘

5.	Analysis of Expenditure
						2025
						Support
						costs
						(see note 6)
						£
Support costs						84,140
Charitable activities						206,913
						291,053
						2024
						Support
						costs
						(see note 6)
		.				£
Support costs						76,004
Charitable activities						232,666
						308,670
6.	Support Costs
						2025
			:	Support costs	Charitable activities	Total
				£	£	£
General administration				84,140	206,913	291,053
				SS
						2024
				Support costs	Charitable activities	Total
				£	£	£
General administration				76,004	232,666	308,670
				QQeYe=aaaeeE=s_	—E*EX=XwwOGQOO.2.s_——=SS
7.	Independent Examiner's Remuneration
					2025	2024
					£	£
Independent examination ofthe financial statements					1,536	1,440
8.	Average Number ofEmployees
Averagenumberofemployeesduringtheyearwas:6		(2024:	6)

Page 8

British Isles, United Church of God Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

9. Tangible Assets
				Fixtures &
				Fittings
				£
Cost
As at 1 July 2024				21,286
As at 30 June 2025				21,286
				eee)
Depreciation
As at 1 July 2024				19,515
Provided during the period				443
As at 30 June 2025				19,958
Net Book Value
As at 30 June 2025				1,328
As at 1 July 2024				1,771
10. Debtors
			2025	2024
			£	£
Due within one year
Other debtors			8,529	7,082
			———eeese	——S—
11. Creditors: Amounts Falling Due Within One Year				,
			2025	2024
			£	£
Trade creditors			438	1,417
Other creditors			484	-
Accruals and deferred income			1,536	1,440
			2,458	2,857
		—————eesee		—=———
12. Movement in Funds
	As at 1 July			As at30
	2024	Income	Expenditure	June 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	248,475	287,691	(291,053)	245,113
Restricted funds
Restricted Fund	14,236	-	-	14,236
Total funds	262,711	287,691	(291,053)	259,349
	—=—=Sa._	Feuana=a="nanaRenazuananaapaa9aa22_—OOEO0DSESEE“EESSS——————SS=aSV_(_

‘

Page 9

British Isles, United Church of God Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

		As at 1 July			As at30
	.	2023	Income	Expenditure	June 2024
		£	£	£	£
Unrestricted funds						.
General:
General unrestricted fund		249,174	277,970	(278,670)	248,474
Restricted funds
Restricted Fund		38,966	5,270	(30,000)	14,236
Total funds		288,140	283,240	(308,670)	262,710
		——ooooaSasSIt_	E—=*—E= SSS	Ol—E—E———————————

13. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 10

British Isles, United Church of God Detailed Statement of Financial Activities For The Year Ended 30 June 2025

			2025	2024
			Total	Total
			funds	funds
			£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
General Income			176,422	177,028
Holy Day Offerings			80,343	68,237
Festival Donations			5,698	2,652
Welfare General			2,025	490
Miscellaneous Income			458	350
Youth Assistance			178	-
Gift Aid Refunds			21,888	28,754
Legacies			Oe	5,000
			287,012	282,511
Investments
Bank Interest Received			679	729
			679	729
			287,691	283,240
EXPENDITURE ON:
Charitable Activities:
Support costs
Administration: Wages - Administration			(25,468)	(23,779)
Administration: Premises Rent etc	,		(38,251)	(38,050)
Administration: Telephone		;	(1,038)	(1,263)
Administration: Travel Costs			(1,649)	(704)
Administration: Contracted Services			(1,734)	(218)
Administration: Equipment and Supplies			(6,559)	(7,774)
Administration: Professional Fees			(200)	(212)
Administration: All Other			(1,155)	(775)
Administration: Bank Charges			(1,215)	(1,081)
Administration: Suspense and Mispostings			(4,892)	(118)
Administration: Depreciation			(443)	(590)
Independent examiner's fees			(1,536)	(1,440)
			(84,140)	(76,004)
Charitable activities
Church: Church Administration			(2,120)	(37,930)
Church: Local Church Wages			(8,570)	(8,351)
Church: Local Church Travel and Subsistence			(1,317)	(4,711)
Church: Local Church Hall Hire			(34,859)	(29,591)
Church: Local Church Miscellaneous			(468)	(591)
Church: Youth			(10,505)	(11,103)
Church: Festivals			(8,798)	(5,507)
Church: Welfare and Assistance			(2,305)	(220)
Proclamation: Media			(20,549)	(30,186)
Proclamation: Publications Wages			(32,861)	(30,729)
				«CONTINUED

Page 11

British Isles, United Church of God Detailed Statement of Financial Activities (continued) For The Year Ended 30 June 2025

Proclamation: Publications Travel	(167)	(827)
Proclamation: Publications Postage and Shipping	(62,660)	(52,181)
Proclamation: Publications Contracted Services	(10,786)	(8,480)
Proclamation: Publications Printing and Pre-Press	(9,056)	(10,172)
Proclamation: Envelopes and Literature	(1,892)	(2,087)
	(206,913)	(232,666)
)
	(291,053)	(308,670)
NETEXPENDITURE	(3,362)	(25,430)

Page 12