2022-08-31-accounts

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

ANNUAL REPORT AND FINANCIAL STATEMENTS

31 AUGUST 2022

Company number: 04192501 Charity number: 1086990

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees
Secretary
Charity Number
Company Number
Principal Address
Websites
Auditors
Bankers
Solicitors

Mr Stephen Botham
Mrs Jane Chipperton
Mrs Carole Gallant
Mrs Pamela Draycott (Chair)
Mrs Julia Grove (resigned 9/3/2022)
Mrs Lynda Maddock (resigned 22/09/2022)
Mr Philip Leivers
Ms Susan Leslie (Vice-Chair)
Mr Norman Richardson
Mrs Suzanne Wilson-Higgins
Mr Derek Holloway (appointed 13/10/2022)
Mrs Caroline L’Estrange (appointed 13/10/2022)
Mr David Legrand (appointed 13/10/2022)
Ms Zoë Keens
1086990
04192501
5/6 Imperial Court
12 Sovereign Road
Birmingham
B30 3FH
www.christianeducation.org.uk
www.retoday.org.uk
www.natre.org.uk
www.ibraglobal.org
www.understandingchristianity.org.uk

We also work closely with:
www.rootsontheweb.com
Cooper Parry Group Limited
Office 401
4thFloor
Two Chamberlain Square
Birmingham
B3 3AX
Lloyds Bank plc
43 Irongate
Derby
DE1 3FT
Pothecary Witham Weld
70 St Georges Square
London
SW1V 3RD
Veale Wasborough Vizards
Barnards Inn
86 Fetter Lane
London
EC4A 1AD

Anthony Collins Solicitors LLP
134 Edmund Street
Birmingham
B3 2ES

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

	Page
Trustees’ Report	1 - 10
Independent Auditor’s Report	11 - 13
Statement of Financial Activities	14
Summary Income and Expenditure Account	15
Balance Sheet	16
Statement of Cash Flows	17
Notes to the accounts	18 - 34

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Year ended 31 August 2022

The members of the Board of Trustees present their report together with the financial statements of Christian Education Movement for the year ended 31 August 2022. The report has been prepared in accordance with Part 8 of the Charities Act 1993 and constitutes a directors' report for the purposes of company legislation.

The financial statements have been prepared in accordance with the accounting policies set out on pages 21 to 22 of the attached financial statements and comply with the charitable company's memorandum and articles of association, applicable laws and the requirements of the Statement of Recommended Practice on "Accounting and Reporting by Charities" (FRS 102) issued in 2019.

Structure, governance and management

Christian Education (CE), as the charity is generally known, is a company limited by guarantee (Company Registration No. 04192501 England and Wales) with the formal title of Christian Education Movement. It was incorporated on 2 April 2001 and was registered as a charity on 12 June 2001 (Charity Registration No. 1086990). In the event of the charity being wound up Trustees are required to contribute an amount not exceeding £1.

The conduct of its work is governed by a Memorandum and Articles of Association. The charity brings together different traditions of service, one dating from 1803 when the National Sunday School Union was founded, IBRA which was founded in 1882 and another, which comes via the Student Christian Movement in Schools, from 1892.

The Trustees, who are also the directors for the purpose of company law, who served during the year and up to the date of this report were:

Mr Stephen Botham Mrs Jane Chipperton Mrs Pamela Draycott (Chair) Mrs Carole Gallant Mrs Julia Grove (resigned 9/3/2022) Mrs Lynda Maddock (resigned 22/09/2022) Mr Philip Leivers Ms Susan Leslie (Vice-Chair) Mr Norman Richardson Mrs Suzanne Wilson-Higgins Mr Derek Holloway (appointed 13/10/22) Mrs Caroline L’Estrange (appointed 13/10/2022) Mr David Legrand (appointed 13/10/2022)

The Board of Trustees are directors of the charitable company for the purposes of company legislation and Trustees for the purposes of charity legislation. The Board appoints the Chair and Vice-Chair of Christian Education.

The Board is ultimately responsible for the charity and meets on a regular basis (four times in 2021-22, three virtual meetings and one residential meeting to review developments and make decisions including approving the Annual Plan with its budget. The Board has appointed the Chair and Vice Chair as the Business Planning Group (BPG) to work on a 'between meetings' basis with the Chief Executive. The charity sponsors the daily operation of the National Association of Teachers of Religious Education (NATRE) which is separately constituted and led by its own elected Executive.

The Chief Executive is responsible for the day-to-day management of the charity and its work and reports to the Board on a formal basis at meetings, as well as informally in between meetings. All members of staff, some of whom are based in the charity's offices in Kings Norton, Birmingham, and some of whom work remotely from their own homes, are accountable to the Chief Executive.

The Business Planning Group takes responsibility for processing nominations of Trustees. The charity from time to time makes personal approaches on recommendation to potential Board members. Candidates for service are considered from amongst those working with the charity in other capacities, those whom Trustees and staff encounter in their engagements with the Religious Education, Christian publishing communities and those responding to our recruitment notices.

Trustees are often co-opted to the Board initially and after formal agreement, new Trustees are provided with information outlining charity policy, strategy and working practices, and each makes a declaration of their eligibility to serve under current legislation. This set of guidance notes for all Trustees is updated periodically as new statements of policy etc. are agreed by the Board.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Year ended 31 August 2022

Working Relationships

Throughout the period the charity has had a close working relationship with several organisations including:

Culham St Gabriel's (CSTG)

RE Today and NATRE have been identified as key suppliers by CSTG and the team work actively to establish ways in which to strengthen and support the whole of the RE community.

ROOTS for Churches

Christian Education is a partner in a separate charitable company, ROOTS for Churches Limited. Christian Education’s Chief Executive serves as a Director of ROOTS for Churches Limited. Every two months ROOTS publish two magazines: one for leaders of activities for children and young people, the other for worship leaders.

Religious Education Council

Christian Education and NATRE are individually members of the Religious Education Council in England and Wales (REC). This is the coalition of professional and faith bodies, RE agencies, Trusts and Foundations with an interest in Religious Education. Every few years one of the Department for Education ministers addresses the Council, which meets at least twice a year.

RE Policy Unit
RE Today, NATRE and REC work in partnership as the RE Policy Unit. We work together to promote the value of religious education, to ensure that its importance is recognised by all schools, policy makers and the media.
Council for Subject Associations – CfSA

NATRE is a member of the CfSA and is represented by Zoë Keens as a Board member, and Fiona Moss (CEO – NATRE). CfSA is an umbrella organisation, independent of Government, which represents subject associations. Members of the CfSA benefit from the power of a unified voice, representing Subject Associations in informing educators, policy makers and media about research and professional practice informed approaches to the curriculum, pedagogy, teacher training and professional development.

Risk management

The Trustees have a Risk Policy which is reviewed annually in January and the Risk Register which is reviewed on a continual basis to assess the major risks to which the charity is exposed. These relate to five key areas: Governance and Management, Operational, Financial, Environmental – external / internal and Compliance.

The Trustees believe that by monitoring reserve levels, by ensuring controls exist over key financial systems, and by examining the governance, operational and business risks faced by the charity effective systems have been put in place to mitigate the risks.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Year ended 31 August 2022

Objectives and aims

The Object of the charity is to advance education by promoting lifelong learning in religion and faith for all, as a positive contribution to the wellbeing of society.

The Trustees confirm that they have looked at Charity Commission guidance when setting the Objectives for the charity. The Trustee Board has considered the general guidance on public benefit and to its supplementary guidance on:

"The advancement of education; the advancement of religion; the advancement of human rights, conflict resolution or reconciliation of the promotion of religious or racial harmony or equality or diversity.”

Christian Education serves a wide range of people, individuals in their personal faith and those working in education. CE / RE Today provides support, training, research, and curriculum development. In turn our clients, customers and partners contribute ideas and support to the breadth of the work undertaken by CE.

In its work with Religious Education in schools, the charity is committed to an equally representative, ecumenical, and multi-faith / non-religious worldviews approach. The flagship service for those working in the field of Religious Education in schools is the termly magazine REtoday and the termly curriculum books for primary and secondary teachers – these publications are the foundation that all NATRE membership packages are built on. CE / RE Today work collaboratively with NATRE to support all RE practitioners.

Our core purpose as an organisation is to be a platform and foundation for equipping, supporting, and resourcing human flourishing across the globe through the development and provision of first-class Religious Education services, materials, guidance, and leadership.

RE Today Services

A team of six RE Advisers focus their work on the professional development of teachers and are commissioned to advise schools, local authorities, SACREs, dioceses and others. The Advisers are all writers and editors for the charity's RE publications programme, enabling the maximisation of small resources for the benefit of a large percentage of the school population.

During 2021-22 RE Today and NATRE have continued working collaboratively with the REC with the independently funded RE Policy Unit. It has been deemed a significant success with the breadth of project work that has included multiple media initiatives and approaches to government and the DfE. Other Trustees and staff serve on the governance of the REC.

NATRE

The charity sponsors the subject teachers' association, the National Association of Teachers of Religious Education (NATRE), providing management services of administration and membership management alongside sales and marketing.

NATRE is a separately constituted organisation that runs autonomously with support provided by working in partnership with CE and RE Today Services. CE works collaboratively with and takes direction from the NATRE steering group to achieve the agreed aims. This is a mutually beneficial partnership that facilitates and enables teachers to have access to excellent knowledge and high-quality resources and advice.

NATRE supports a programme of projects, led by their steering group and executive and with professional service provision by RE Today. NATRE is consulted by the Department for Education, Ofsted, and other agencies, so that they can hear the voice of teachers of RE. NATRE is a member of the Council for Subject Associations (CfSA).

British Journal of Religious Education (BJRE)

CE wholly owns and publishes original research papers in the British Journal of Religious Education (BJRE) published under contract by the academic journal specialist Taylor & Francis. BJRE publishes original research papers in print and digitally.

The Editorial Board meets annually but is active throughout the year developing opportunities to further the reach and therefore the benefits to Academics, ITT’s, students, and teachers. It draws on thoughts and opinions from the International Advisory Board, with a membership of Academics from Universities from across the world.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Year ended 31 August 2022

Christian Education

CE supports spiritual and faith development undertaken in the Christian community, especially through the provision of IBRA Bible reading notes and reading lists and through our support for ‘ROOTS for Churches’.

CE is a member of Churches Together in Britain and Ireland (CTBI). Christian Education is a Body in Association with CTBI and Churches Together in England (CTE).

International Bible Reading Association (IBRA)

‘Fresh from The Word 2022’ (FFTW), the single annual publication, has sold consistently well although our readership is diminishing. David Painting is the new editor, and the 2022 IBRA Book is his first; the foreword was written by Rev Ash Barker.

Our UK readers have donated to our IBRA International Fund which assists international partner organisations in making versions of our Bible reading notes available in Africa, India, and the Pacific.

The IBRA website provides accessibility to the daily readings within ‘Fresh from The Word’ and encourage readers / visitors to engage with our international community, supported by daily updates on the Facebook pages and Twitter account.

Achievements and performance

The following agreed objectives have been continued in 2021-22

A. To develop best practice in teaching and learning in Religious Education in schools by the provision of pioneering support services and consultancy
B. To become more visible in the field as the RE services provider, including the sponsorship and business development of the National Association of Teachers of Religious Education
C. To encourage Christians to explore and articulate their own beliefs and values
D. To build partnerships with other agencies engaged in the spiritual, moral, social, and cultural dimensions of education and learning, including with those working in higher education
E. To monitor expenditure ensuring cost effectiveness, to maintain income levels in our various business streams and grow new income streams through strategic business development, that will be mutually beneficial to the organisation and community it serves. This will be achieved through the appropriate investment in training, systems, operations, and communications.

A. To develop best practice in teaching and learning in Religious Education in schools by the provision of pioneering support services and consultancy

Our remarkable team of schools RE Advisers, Lat Blaylock, Stephen Pett, Fiona Moss, Angela Hill, Julia Diamond-Conway and Adam Robertson have continued to work with tremendous dedication and commitment to engage and fulfil unique development and project work. Working with Chelsey Miller Brown, they have continued to work incredibly hard to meet the needs of schools to support them as they recover from the impact of COVID, home-schooling and the impact of this on children and young people´s learning. We have continued to develop CPD training virtually.

We have continued to win new contracts to work with SACRE’s. The Model Agreed Syllabus, written specifically to support leaders and teachers also provides a breadth of Schemes of Work to further help teachers. This product continues to fit both requirement and budgets.

The web shops serving RE Today subscribers and NATRE members continue to support the teachers enabling them to access different high-quality products, provided by RE Today and other agencies. The new RE Teaching Resources web-shop is being developed with a launch date in Spring 2023.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Year ended 31 August 2022

Publications

Our curriculum series – Inspiring RE (Primary) and Explaining Religion and Belief (Secondary) continue to sell well and the new curriculum series – Exploring Religion and Worldviews (Primary) and Investigating Worldviews (Secondary) was launched in September 2022. The team continue to work exceptionally hard to produce all our publications including REtoday magazine.

The REtoday Library has increasing online subscribers who have digital access to the full back catalogue of over 1200 searchable, indexed articles, resources, and activities. Each new edition of REtoday’s articles are added in line with the distribution date of the magazine. Access to the RE Today Library site was made freely available to all NATRE members in the relaunched membership scheme which was launched in October 2022.

Understanding Christianity (UC) – edited by Stephen Pett, written by Stephen Pett, all the RE Today’s Advisers and Helen Matter. The roll out of the training to teach Understanding Christianity in schools has been highly successful and this is now being taught in over 7,700 schools, and the roll-out to all community schools has gained traction with over 600 trained. Training continues to be delivered online via webinar, and in person and the RE Today Learning Zone with the complete UC eLearning course is due to be launched in Spring 2023.

UC is being embedded in to the RE curriculum and the pedagogy fits with the movement to change the subject to focus on ‘Religion and Worldviews’; therefore, we consider that this work will continue for the next 3 years and be a resource that will support teachers into the future.

Model Agreed Syllabus: the RE Adviser team have continued to present ‘Model Agreed Syllabus’ to SACREs that are due to refresh their Locally Agreed Syllabus but have restricted budgets. This continues to be a popular solution and the schools are keen to buy the suite of Schemes of Works that support the syllabus. RE Today have been able to support further through the organisation and management of launch conferences. RE Today now offers two versions of Model Agreed Syllabus (A and B) to provide clients with greater choice.

Courses and conferences

RE Today’s own one-day courses continue to attract teachers as a result of careful marketing. The team also deliver pupil conferences (primary and secondary), webinars for CPD purposes and support at diocesan and local authority conferences. Course evaluations continue to be excellent from both teachers and pupils at our events.

20% of courses were delivered in person, with 80% still being delivered online. The “Twilight” CPD for 60 – 90 min sessions, providing after school training have become very popular.

B. To become more visible in the field as a RE services provider, including working in partnership with the National Association of Teachers of Religious Education (NATRE)

The National Association of Teachers of RE is a highly engaged group of teachers including several who, as well as teaching in the classroom and being active within NATRE, are also undertaking higher level study. Katie Freeman was elected Chair of NATRE in March 2021 for a three year term. The benefit led NATRE membership has been designed to support teachers at every level of their career and continues to grow with retention levels and member sales increasing. This takes unique team working with NATRE and RE Today / CE and there is excellent collaborative work too that benefits Head teachers, RE Advisers, subject leaders, and teachers, those who are qualified and unqualified in the classroom.

NATRE Spirited Arts competition is in its 20th year and the competition to date has attracted over 530,000 participants since 2004. This year we received we received a staggering number of entries, with 38,500 children involved. Entries came from pupils aged 3-19 years old, Early Years Foundation Stage (EYFS) and Special Education Needs and Disabilities (SEND). We received artwork, sculpture, poetry, film and music compositions and, as always, it was a privilege and a challenge with some entries from as far a-field as Australia, Bahrain and Thailand.

We have continued to collaborate with the Jo Cox Foundation on the theme “we are more united and have far more in common than that which divides us” which provided some amazing responses from children and young people.

New2RE - The NATRE initiative continues to support newly qualified secondary RE teachers but has been revised in response to the changes by the DfE to the Early Careers Framework. This is now a 2 year Early Career Teachers (ECT) programme, and the project was revised to be part of the ECT NATRE membership and broaden out the level of support provided to all ECTs. The aim of this work remains to enable teachers to develop their own strategies for teaching RE and support them at the start of their careers; it continues to help them to deepen their subject knowledge and teach Religion and Worldviews within RE with confidence.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Year ended 31 August 2022

C. To encourage Christians to explore and articulate their own beliefs and values.

International Bible Reading Association (IBRA)

2022 is the 140[th] anniversary of Fresh from The Word, and we have developed an online celebrity edition which captures the broad history of IBRA, our chronology of how we have reached around the World and supported hundreds of millions of readers through our rich history.

During 2021-22 4,000 copies of FfTW 2022 (Fresh from The Word) were printed in English and were also translated in to 13 languages by our 13 IBRA international partners and distributed around the world – this work impacts over 32 countries.

Over 2,800 copies of FfTW 2022 were sold in the UK; it is encouraging to know that this title is of such personal benefit to our readers and partners, our thanks to David Painting and our team of over 50 international writers, the readings committee, and the steering committee.

In 2021-22 IBRA changed publishers when Lion Hudson and their Monarch imprint came under the ownership of SPCK. We are now working with a broader team to promote Fresh from The Word and increase our market reach to increase our readership.

Fresh from The Word 2022 was distributed in American Samoa, Western Samoa, and Tokelau. IBRA materials circulate in Cameroon, the Congo, Fiji, Ghana, India, Nigeria, Portugal, and South Africa mostly translated into a local language.

The historical ethos of the IBRA continues in that the UK readership donate to support our international readers and £6,000 was defrayed in grants during the year to cover translation, printing, and distribution costs overseas. To ensure that as many partners benefit no grant application is fully funded. The full 100% of donations are distributed.

ROOTS for Churches

There are over 14,000 regular users that take printed copies of one or both bi-monthly ROOTS magazines. These provide preparation and training for leaders in adult and all age worship services as well as those working with children and young people. The materials pick up themes from the lectionary readings for the Sunday and are widely used in Anglican, Methodist and Reform church communities. The print offer is reflected in the extensive resources through the website. The printed copies exceed 9,000 users, but there are approximately 12,500 active website users.

CE is one of the seven ecumenical partners behind the ROOTS project. It is a separately registered charity directed by Melanie Cave who took over the role of Managing Director from Rosemary Nixon who retired at the end of May 2022 after 17 years in the role. Sample material is available on the website www.ROOTSontheweb.com. The back catalogue of worship resources is also available on the website to subscribers via a password.

D. To build partnerships with other agencies engaged in the spiritual, moral, social, and cultural dimensions of education and learning, including with those working in higher education

British Journal of Religious Education (BJRE)

There is a public benefit in CE building partnership with higher education and other bodies engaged in the spiritual, moral, social, and cultural dimensions of education and learning, taking forward the best of pedagogical thinking.

The editorial team is Editor - Professor Julian Stern, York St John’s, Deputy Editor - Dr Yonah Matemba, University of the West of Scotland and Assistant Editor – Dr David Lundie, University of Glasgow. The Editorial Board meets annually but is active throughout the year developing opportunities to further the reach and therefore the benefits to Academics, ITT’s, students, and teachers. This is supported by the ‘Professional Reflection’ section of the RE Today magazine under the joint editorship of Janet Orchard and Linda Whitworth.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Year ended 31 August 2022

E. To monitor expenditure ensuring cost effectiveness, to maintain income levels in our various business streams and grow new income streams, including by appropriate investment in training, systems, and operations

Finances have been carefully managed during the continuing uncertainty of the post-COVID environment. Expenditure has been partly reduced through still not being able to fully conduct in person training, savings on venue hire and expenses. The financial processes continue to be robust and have proven invaluable in responding quickly to government guidelines in a changing environment and being able to provide a seamless service to our customers. On intellectual property we work with VWV (Veale Wasborough Vizards) on a project by project, case by case requirement to ensure that we are protecting CE/RE Today´s IP and copyright on a continuing basis.

People

Mubina Khan-Daniels, Strategic Marketing Manager returned from her maternity leave on 1[t] March 2022, handing over successfully with Jonathon Bright, her maternity cover. Antonino Gambino joined the team on 21[st] June 2022 as Marketing Officer taking over from Sharan Chadha. He has since become a popular and valued member of the team.

Chelsey Miller Brown, Adviser Relations Manager, started her maternity leave on 1[st] August 2022 and is due to return to work on 30[th] May 2023. Sarah Bridges joined on 12[th] July 2022 on a 12 month fixed term contract to provide support for the adviser team in Chelseys absence.

The Charity participated in the Job Retention Scheme until its closure in September 2021. The team have worked closely and collaboratively during 2021-22 to continue to secure and preserve the work of the charity, sharing their skills, talent and experience to keep the charity stable as we emerged from the pandemic.

Future Plans

Internal Operations

Remote Working – the team have continued to deliver ‘business as usual’ as well as using the opportunity to develop new methods of working internally, refining process, measuring impact, income and expenditure carefully to continue the charity’s work.

External Service Delivery – A major part of the charity’s work is delivering consultancy and training – a challenge has been the ability to deliver contracts and commissioned work, and with the normalisation of online meetings via Teams and Zoom and other platforms, delivery has continued with careful management. It has provided additional flexibility to working and created an additional outlet to our schools, teachers and education delivery.

This additional delivery has become a key business development for the charity, with provision of CPD training be accessible for all teachers without the geographic limitations of face-to-face training. Clients including SACREs, MATs and teacher training providers have been early adopters of these products. In the business planning for 2022-23 this is being built on with the advent of CEMist going live, and with a focus on supporting ‘self-service’ platforms for teachers and other RE practitioners. This complex system development has taken longer and cost more than anticipated and is due for a “go-live· in the Spring of 2023.

Accounting policies - Going Concern

At the time of signing the accounts, the Trustees consider that the charity will continue to operate for a period of at least 12 months from the date of signing these accounts. This is due to the level of funding already secured with key partners, the further development of the online learning provision and trading performance which exceeds budget in the period to 31[st] December 2022. The charity continues to hold significant cash reserves. Although the charity held negative unrestricted reserves as at the balance sheet date, the current business plan contains an expectation that these reserves will revert to a positive balance by 31[st] August 2024.

The business plan has been completely revised and was signed off by the Trustees in October 2022. The four year plan was further reviewed and revised in January 2023 and will be brought to the Trustee meeting in March 2023. The Business Plan is a comprehensive working document and lays out the strategy, direction of travel and implementation for the next year but looking forward to 2026. The latest forecast to 31[st] August 2024 indicates that the charity will be able to operate within the facilities available to it over this time period. On that basis the Trustees have prepared these financial statements on a going concern basis.

Zoë Keens and the team have continued to work on each element of the business internally and externally; assessing the potential and continued to look for opportunities within each market that each area benefits.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Year ended 31 August 2022

Key strategic aims of each business strand:

RE Today Services: Be the ‘provider of choice’ for excellent teaching support for religious and worldviews Education and values work in schools throughout the UK, working with SACRE’s, funding bodies through consultancy, courses and excellent resources and the provision of resources to academies and academic trusts, all school types and supporting organisations.

NATRE: To be the best, most supportive, relevant and innovative subject association in the UK providing social networks, communities of understanding, resource provision, advice, guidance, sharing and understanding at affordable prices. IBRA: Expand IBRA’s work into other countries and reach more people in the UK through partnership working with SPCK, reduce all the costs, increase income and reaching new readers through their sales outlets. CE: Expand service provision and product base through partnership working and using excellent management systems. BJRE: To be the leading Academic journal for the study and research of Religious Education, increase further into international academic institutes.

Organisational Aims:

Significant work has continued during this year to fulfil the organisations aims focusing on four key areas:

Increase the engagement and commitment of the Board; auditing to ensure we have the right skills represented that reflect the work and business development of the charity
Increase coherent and consistent working approaches and streamlined processes effectively using IT Infrastructure to support staff capacity and work more efficiently. This will be impacted by the completion of the CEMist database, with the full implementation of the software to run the charity.
Increase team working, develop the skill and confidence in each team member to fulfil their role.
Continue to build the organisational structure to focus on business growth through each of the business strands increasing gross margin, through which the whole of the team is involved and can understand where and how their work fits in to the business development and income generation.

Business Premises – Kings Norton

The five year rent review concluded in a contract renewal for the next five years. Staff continue to work either in the office or home based, as required.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Year ended 31 August 2022

Financial review

Incoming resources for the year totalled £1,732,982. These were well distributed between the main income streams, Subscription and NATRE membership income totalled £376,911. Consultancy and related fees generated £160,343, Conferences and training generated £337,880 and income from sale of publications amounted to £285,717. Grants from Trusts amounted to £487,989. Claims under the Coronavirus Job Retention Scheme totalled £3,147.

Resources expended amounted to £1,590,559 in the year. Approximately 56% of this total (£898,379) related to staff costs whilst the balance of expenditure was split between printing of publications, mailings, conferences and other charitable activities.

The net incoming resources for the year after other recognised gains and losses and transfers between funds totals £110,942.

The balance sheet of the charity as at 31 August 2022 shows total funds of £1,128,653. These funds comprise unrestricted funds of (£10,064), Restricted funds of £791,184 and endowment funds of £347,533.

Under the terms of a Charity Commission scheme dated 8 August 2002, CE is the trustee of certain endowment funds of the former National Christian Education Council (NCEC). These comprise monies for which the charity has responsibility in a trustee capacity. Income from the CEM New Endowment Fund is to be applied towards the making of small grants to young people from churches in membership of the charity towards residential courses, conferences and holidays. Income from the Christian Education Church Building Fund is to be applied for the general purposes of the charity. Details of the movements on the funds can be found in note 20 to the financial statements.

Restricted income funds comprise monies that have either been raised for, and their use restricted to, specific purposes, or they comprise donations subject to donor-imposed restrictions. Full details of the restricted income funds can be found in note 21 to the attached accounts together with an analysis of movements in the year.

Reserves policy

As it is clear from the foregoing that the charity carries out a wide variety of activities, some of which comprise short term and externally funded pieces of work whilst others comprise longer term commitments requiring significant and ongoing financial investment.

The Trustees have examined the requirement for free reserves i.e. those unrestricted funds not invested in tangible fixed assets, designated for specific purposes or otherwise committed. The Board of Trustees is of the opinion that, given the nature of the charity's work, free reserves should equate to between three- and six-months planned expenditure at any point in time (for the financial year 2022/23, this would range from £512,808 to £1,025,616). The members of the Board of Trustees believe that this level of reserves provides sufficient flexibility to cover temporary shortfalls in incoming resources due to timing differences in income flows, to furnish adequate working capital to cover core costs and will allow the charity to cope with and respond to unforeseen emergencies whilst specific action plans are implemented.

The current year has been challenging and overheads have been diverted from restricted to unrestricted activity to develop new methods of delivery and to respond to the aftermath of COVID. Because of this the free reserves as at 31[st] August 2022 have dropped below the target and were negative as at the balance sheet date. However, the current business plan contains an expectation that these reserves will revert to a positive balance by 31[st] August 2024. The Business Plan 2022-23 was rewritten to present a comprehensive overview of the charity, its work for the next financial year, but with a forward vision for the next 4 years to 2026. This was agreed by the Board and is being implemented proactively by the team.

Articles of Association

The Articles of Association reflect current charity law and reflect the current purposes and working practices of Christian Education Movement.

Investment Policy

The charity has a Reserves policy, Investment Policy and Ethical Investment Policy, all of which are reviewed annually by Trustees. The charity's investments at 31 August 2022 comprised cash deposits of £733 and listed investments with a market value of £646,931. The funds are placed with CCLA in cash deposits, the investment fund (income) and property fund (income).

Key Management Personnel Remuneration

The Board of Trustees delegate the day to day management to Zoë Keens the CEO. Her salary is benchmarked against similar positions within the sector and advice taken from recruitment consultants.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Year ended 31 August 2022

Statement of Trustees' responsibilities

The Trustees, who are also the directors of Christian Education Movement for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

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 Charities SORP (FRS 102);
make judgments and estimates that 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 operation.

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

there is no relevant audit information of which the charitable company’s auditor is unaware; and
the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

AUDITORS

Cooper Parry Group Limited have expressed their willingness to continue in office and will be proposed for re-appointment at the Annual General Meeting.

Approved by the Trustees on 8[th] March 2023 and signed on their behalf by:

Mrs Pamela Draycott

Chair

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

INDEPENDENT AUDITOR’S REPORT

TO THE MEMBERS OF CHRISTIAN EDUCATION MOVEMENT

Opinion

We have audited the financial statements of Christian Education Movement for the year ended 31 August 2022 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charitable company’s affairs as at 31 August 2022, and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Trustees’ Annual Report, other than the financial statements and our Auditor’s report thereon. The Trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Trustees’ Annual Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Trustees’ Annual Report has been prepared in accordance with applicable legal requirements.

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CHRISTIAN EDUCATION MOVEMENT

(A company limited by guarantee)

INDEPENDENT AUDITOR’S REPORT (continued)

TO THE MEMBERS OF CHRISTIAN EDUCATION MOVEMENT

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of Trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the Trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the Trustees’ Annual Report and from the requirement to prepare a strategic report.

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud are detailed below:

Our assessment focused on key laws and regulations the charitable company has to comply with and areas of the financial statements we assessed as being more susceptible to misstatement. These key laws and regulations included but were not limited to compliance with the Companies Act 2006, Charities Act 2011, taxation legislation, data protection, anti-bribery, and employment legislation.

We are not responsible for preventing irregularities. Our approach to detecting irregularities included, but was not limited to, the following:

-obtaining an understanding of the legal and regulatory framework applicable to the charitable company and how the charitable company is complying with that framework, including agreement of financial statement disclosures to underlying documentation and other evidence;

-obtaining an understanding of the charitable company´s control environment and how the charitable company has applied relevant control procedures, through discussions with Trustees and other management and by performing walkthrough testing over key areas;

-obtaining an understanding of the charitable company´s risk assessment process, including the risk of fraud;

-reviewing meeting minutes of those charged with governance throughout the year; and

-performing audit testing to address the risk of management override of controls, including testing journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.

Whilst considering how our audit work addressed the detection of irregularities, we also considered the likelihood of detection based on our approach. Irregularities arising from fraud are inherently more difficult to detect than those arising from error.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

INDEPENDENT AUDITOR’S REPORT

TO THE MEMBERS OF CHRISTIAN EDUCATION MOVEMENT

Auditor’s responsibilities for the audit of the financial statements (continued)

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. The risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located at the Financial Reporting Council’s (“FRC’s”) website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Glen Bott FCA

Senior Statutory Auditor for and on behalf of:

Cooper Parry Group Limited

Statutory Auditor Office 401, 4[th] Floor, Two Chamberlain Square, Birmingham B3 3AX

Date: 23 March 2023

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 AUGUST 2022

Unrestricted Restricted Endowment funds funds funds Notes £ £ £ Income and endowments from: Donations and legacies 2 250 9,827 - Investments 3 169 17,906 - Charitable activities 4 1,216,841 487,989 - _ _ _ Total income 1,217,260 515,722 - _ _ _ Expenditure on: Raising funds 23,219 - - Charitable activities Provision of opportunities for learning 1,294,311 273,029 - _ _ _ Total expenditure 5 1,317,530 273,029 - _ _ _ Other recognised gains and losses (Losses)/Gains on investment assets 14 (31,481) - - _ _ _ Net income (131,751) 242,693 - Transfer between funds 12 - - - _ __ _ Net movement in funds (131,751) 242,693 - Fund balances at 1 September 2021 121,687 548,491 347,533 _ _ _ Fund balances at 31 August 2022 (10,064) 791,184 347,533	Unrestricted Restricted Endowment funds funds funds Notes £ £ £ Income and endowments from: Donations and legacies 2 250 9,827 - Investments 3 169 17,906 - Charitable activities 4 1,216,841 487,989 - _ _ _ Total income 1,217,260 515,722 - _ _ _ Expenditure on: Raising funds 23,219 - - Charitable activities Provision of opportunities for learning 1,294,311 273,029 - _ _ _ Total expenditure 5 1,317,530 273,029 - _ _ _ Other recognised gains and losses (Losses)/Gains on investment assets 14 (31,481) - - _ _ _ Net income (131,751) 242,693 - Transfer between funds 12 - - - _ __ _ Net movement in funds (131,751) 242,693 - Fund balances at 1 September 2021 121,687 548,491 347,533 _ _ _ Fund balances at 31 August 2022 (10,064) 791,184 347,533	Unrestricted Restricted Endowment funds funds funds Notes £ £ £ Income and endowments from: Donations and legacies 2 250 9,827 - Investments 3 169 17,906 - Charitable activities 4 1,216,841 487,989 - _ _ _ Total income 1,217,260 515,722 - _ _ _ Expenditure on: Raising funds 23,219 - - Charitable activities Provision of opportunities for learning 1,294,311 273,029 - _ _ _ Total expenditure 5 1,317,530 273,029 - _ _ _ Other recognised gains and losses (Losses)/Gains on investment assets 14 (31,481) - - _ _ _ Net income (131,751) 242,693 - Transfer between funds 12 - - - _ __ _ Net movement in funds (131,751) 242,693 - Fund balances at 1 September 2021 121,687 548,491 347,533 _ _ _ Fund balances at 31 August 2022 (10,064) 791,184 347,533	Unrestricted Restricted Endowment funds funds funds Notes £ £ £ Income and endowments from: Donations and legacies 2 250 9,827 - Investments 3 169 17,906 - Charitable activities 4 1,216,841 487,989 - _ _ _ Total income 1,217,260 515,722 - _ _ _ Expenditure on: Raising funds 23,219 - - Charitable activities Provision of opportunities for learning 1,294,311 273,029 - _ _ _ Total expenditure 5 1,317,530 273,029 - _ _ _ Other recognised gains and losses (Losses)/Gains on investment assets 14 (31,481) - - _ _ _ Net income (131,751) 242,693 - Transfer between funds 12 - - - _ __ _ Net movement in funds (131,751) 242,693 - Fund balances at 1 September 2021 121,687 548,491 347,533 _ _ _ Fund balances at 31 August 2022 (10,064) 791,184 347,533	Total 2022 £ 10,077 18,075 1,704,830 _ 1,732,982 _ 23,219 1,567,340 _ 1,590,559 _ (31,481) _ 110,942 _ 110,942	Total 2021 £ 32,588 16,563 1,556,059 _ 1,605,210 _ 30,194 1,472,512 _ 1,502,706 _ 98,860 _ 201,364 _ 201,364 816,347 __ 1,017,711
	121,687 _ (10,064)	548,491 _ 791,184	347,533 _ 347,533	1,017,711 _ _ 1,128,653

All income and expenditure relates to continuing activities and represents all gains and losses recognised during the year.

All of the activities of the charitable company are classified as continuing.

The notes on pages 18 to 34 form part of these financial statements.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

SUMMARY INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2022

	2022	2021
	£	£
Income	1,714,907	1,588,647
Expenditure	(1,590,559)	(1,502,706)
	_	_
Net operating surplus	124,348	85,941
Investment income	18,075	16,563
	_	_
Net surplus for the year	142,423	102,504

The notes on pages 18 to 34 form part of these financial statements.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

BALANCE SHEET

FOR THE YEAR ENDED 31 AUGUST 2022

Registration Number 04192501

Notes
£
Fixed assets
Intangible assets
13a
Tangible assets
13b
Investments
14
Current assets
Stocks
15
91,710
Debtors: Amounts falling due within one year
16
119,117
Debtors: Amounts falling due after one year
16
12,084
Cash at bank and in hand
353,598
_
576,509
Creditors: amounts falling due within
one year
17
(414,967)
_
Net current assets
Creditors: amounts falling due after
more than one year
17
Net Assets
Capital funds
Endowment funds
20
Income funds
Restricted funds
21
Unrestricted funds:
Designated funds
22
General funds
22

2022
2021
£
£
£
309,059
212,448
37,888
50,353
647,664
679,145
_
___
994,611
941,946
117,029
82,870
12,012

301,243
_
513,154
(399,889)
_
161,542
113,265
(27,500)
(37,500)
_
___
1,128,653
1,017,711
347,533
347,533
791,184
548,491
346,947
262,801
(357,011)
(141,114)
_
___
1,128,653
1,017,711

The notes on pages 18 to 34 form part of these financial statements.

These financial statements were approved by the Board of Trustees on the 8[th] March 2023 and are signed on their behalf by:

Mrs Pamela Draycott Chair

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

STATEMENT OF CASH FLOWS

AS AT 31 AUGUST 2022

Cash flows from operating activities Net movement in funds Interest received Decrease in stock (Increase)/decrease in debtors Increase in creditors Depreciation Net cash flow from operating activities Cash flows from investing activities Interest received Purchase of fixed assets Purchase of investments Loss/(gain) on investment assets Net cash flow from investing activities Cash flows from financing activities Bank Loan repaid Net cash flow from financing activities Net increase in cash and cash equivalents Cash and cash equivalents at 1 September 2021 Cash and cash equivalents at 31 August 2022 Cash and cash equivalents consist of: Cash at bank and in hand Cash and Cash equivalents at 31 August 2022	2022 £ 110,942 (18,075) 25,319 (36,319) 15,078 13,565 110,510	2021 £ 201,364 (16,563) 33,688 18,693 101,055 14,574
		352,811
	18,075 (97,711) - 31,481 (48,155) (10,000) (10,000)	16,563 (150,101) (115,466) (98,860)
		(347,864)
		(2,500)
		(2,500)
	52,355 301,243 353,598 2022 £ 353,598 353,598	2,447 298,796 301,243 2021 £ 301,243
		301,243

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2022

1 Accounting policies

1.1 Accounting convention

Christian Education Movement is a registered company limited by guarantee with registered charity status, in the United Kingdom. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information page of these financial statements.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Income recognition

Incoming resources are recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor or funder has specified that the income is to be expended in a future accounting period.

Grants from government and other agencies have been included as income from charitable activities where these amount to a contract for services or where they are given towards the furtherance of specific activities, but as donations where the funds are given in response to an appeal or with the greater freedom of use, for example monies for core funding.

Legacies are included in the statement of financial activities when the charity is advised by the personal representatives of an estate that payment will be made or property transferred and the amount involved can be quantified.

1.3 Expenditure recognition Expenditure is included in the statement of financial activities when incurred and includes any attributable VAT which cannot be recovered. Resources expended comprise the following:

The cost of generating funds represents staff costs incurred in generating grants and donated income.
The costs of charitable activities comprise expenditure on providing opportunities for learning about the Christian faith particularly to children and young people and those engaged in their development. The costs include the direct and the indirect (or support) costs associated with these activities.
Support costs represent indirect charitable expenditure. In order to carry out the primary purpose of the charity it is necessary to provide support in the form of personnel development, financial procedures, provision of office services and equipment and a suitable working environment. The support costs are allocated wholly to charitable activities.
Governance costs comprise the costs which are directly attributable to the governance of the charity and the necessary legal procedures for compliance with statutory requirements.

1.4 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Freehold buildings 2% on a straight line basis Office equipment 33% on a straight line basis Fixtures and fittings 10% on a straight line basis

All tangible fixed assets costing more than £500 and with an expected useful life exceeding one year are capitalised.

1.5 Leasing and hire purchase commitments

Rentals payable under operating leases are charged against income on a straight-line basis over the period of the lease.

1.6 Investments

Listed investments are included in the financial statements at their market value as at the balance sheet date. Realised and unrealised gains (or losses) are credited (or debited) to the statement of financial activities in the year in which they arise.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

1.7 Stock and work in progress

Stocks consist of publications and are valued at the lower of cost and net realisable value with provision being made for any obsolete or damaged goods, and regular review of stock items to ensure that holding cost is in line with this policy. The Board regularly reviews its policy on the write-down of stock.

1.8 Pensions

A certain number of the charity’s employees are members of defined contribution pension schemes to which the charity makes contributions based on a fixed proportion of pensionable salary. The attributable pension costs included in the financial statements represent the contributions payable to such schemes in respect of the accounting period.

Retirement benefits to some of the employees of the Charity are provided by the Teachers' Pension Scheme ("TPS"). This is a defined benefit scheme. The TPS is an unfunded scheme and contributions are calculated so as to spread the cost of pensions over employees’ working lives with the Charity in such a way that the pension cost is a substantially level percentage of current and future pensionable payroll. The contributions are determined by the Government Actuary on the basis of quadrennial valuations using a prospective unit credit method. TPS is an unfunded multi-employer scheme with no underlying assets to assign between employers. Consequently, the TPS is treated as a defined contribution scheme for accounting purposes and the contributions recognised in the period to which they relate.

1.9 Funds

General funds represent those monies which are freely available for application towards achieving any charitable purpose that falls within the charity’s charitable objects.

Special trust funds comprise monies for which the charity has responsibility in trustee capacity. Income from the CEM New Endowment Fund is credited to restricted income funds and applied towards the making of small grants to young people from churches in membership of the charity towards residential courses, conferences and holidays. Income from the Christian Education Church Building Fund is credited to general funds and applied for the general purposes of the charity.

Restricted funds comprise monies raised for, or their use restricted to a specific purpose, or contributions subject to donor imposed conditions.

Designated funds comprise monies set aside by the Board of Trustees out of unrestricted general funds for specific purposes or projects.

1.10 Intangible fixed assets and amortisation Intangible fixed assets are stated at cost less amortisation. Amortisation only commences when the asset has been brought into use and is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Software 20% on a straight line basis

All intangible fixed assets costing more than £500 and with an expected useful life exceeding one year are capitalised.

1.11 Financial Instruments

The Charity only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the Charity and their measurement bases are as follows:

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost as detailed in note 16. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at face value. Listed investments are included in the financial statements at their market value as at the balance sheet date. Realised and unrealised gains (or losses) are credited (or debited) to the statement of financial activities in the year in which they arise.

Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost as detailed in note 17. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.

1.12 Going Concern

At the time of signing the accounts, the Trustees consider that The Charity will continue to operate for a period of at least 12 months from the date of signing these accounts. This is due to the level of business generation, income and funding secured with key partners. Development of the online learning provision and trading performance has continued to exceed budget in the period to 31[st] December 2022. The Charity continues to hold significant cash reserves.

Although the charity held negative unrestricted reserves as at the balance sheet date, the charity has significant designated reserves and the current business plan contains an expectation that the unrestricted reserves will revert to a positive balance by 31[st] August 2024.

The latest forecast to 31[st] August 2024 indicates that the charity will be able to operate within the facilities available to it over this time period. On that basis the Trustees have prepared these financial statements on a going concern basis.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

2 Donations and legacies Unrestricted Restricted funds funds £ £ Donations and gifts 250 9,827 Legacies Receivable - - _ _ 250 9,827 Total 2021 20,489 12,099 3 Investment income Unrestricted Restricted funds funds £ £ Income from listed investments 169 17,906 _ _ 169 17,906 Total 2021 160 16,403		Total 2022 £ 10,077 - _ 10,077 32,588 Total 2022 £ 18,075 _ 18,075 16,563	Total 2021 £ 12,474 20,114 _ 32,588 Total 2021 £ 16,563 _ 16,563

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

4 Income from charitable activities

Income from charitable activities
	Unrestricted	Restricted	Total	Total
	funds	funds	2022	2021
	£	£	£	£
In furtherance of the charity’s objectives	1,216,841	487,989	1,704,830	1,556,059
Total 2021	1,082,615	473,444	1,556,059

Included within income relating to in furtherance of charity’s objectives are the following:

	Unrestricted	Restricted	Total	Total
	funds	funds	2022	2021
	£	£	£	£
Unrestricted funds
Grants from UK Government	3,147	-	3,147	63,321
Subscriptions & Membership	376,911	-	376,911	290,581
Consultancy and related fees	160,343	-	160,343	164,730
Conferences and seminars	337,880	-	337,880	242,568
Royalties and other income	52,843	-	52,843	53,420
Income from sales of publications	285,717	-	285,717	267,995
	_	_	_	_
	1,216,841	-	1,216,841	1,082,615

	_	_	_	_
Restricted funds
Grants from trusts and businesses	-	487,989	487,989	473,444
	_	_	_	_
	1,216,841	487,989	1,704,830	1,556,059

Grants from the UK Government represent monies received in relation to the Coronavirus Job Retention Scheme.

Subscriptions represent monies received from subscribers in return for termly mailings of RE Today magazine and the appropriate curriculum book i.e. primary or secondary publications.

Membership represents the NATRE membership monies, in which members receive the RE Today magazine, curriculum books as a termly mailing but can additionally benefit from monthly e-newsletters, free and discounted courses and RE Today resources and the annual NATRE conference. This is a monthly offer, not termly as with the subscriptions.

Mailings for academic interest entitle the subscriber to a copy of the British Journal for Religious Education. This publication is also available within NATRE membership and RE Today subscriptions.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

5 Total resources expended

Total resources expended
	Staff		Other	Total	Total
	costs	Depreciation	costs	2022	2021
	£	£	£	£	£
Expenditure on raising funds	20,896	-	2,323	23,219	30,194
Charitable activities
Provision of opportunities for learning
Direct costs (note 6)	381,348	-	407,366	788,714	718,444
Support costs (note 7)	496,135	13,565	248,740	758,440	739,620
Governance costs (note 8)	-	-	20,186	20,186	14,448
	_	_	_	_	_
	898,379	13,565	678,615	1,590,559	1,502,706

Of the total expenditure of £1,590,559 (2021: £1,502,706), £1,317,530 (2021: £1,168,452) is allocated to unrestricted funds and £273,029 (2021: £334,254) is allocated to restricted funds.

6 Direct costs

Other direct costs comprise: Unrestricted funds Project advisers, staff travel and other expenses Production of publications and other project expenditure Restricted funds 7 Support costs Premises and related costs Stationery, postage, telephone and related costs Other costs	2022 £ 35,502 211,465 _ 246,967 160,399 _ 407,366 2022 £ 76,186 15,207 157,347 _ 248,740	2021 £ 6,219 241,244 _ 247.463 151,325 _ 398,788 2021 £ 63,304 20,089 173,305 _ 256,698

Other costs of £157,347 (2021: £173,305) comprise expenditure relating to computer maintenance, repairs and renewals, other premises expenses, accountancy support, bank and related charges incurred during the year.

8 Governance costs

Governance costs
	2022	2021
	£	£
Legal and professional fees	11,675	6,448
Audit fees	8,340	8,000
Board of Trustees’ and Members’ of Committee expenses	171	-
	_	_
	20,186	14,448

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

9 Trustees

None of the Trustees (or any persons connected with them) received any remuneration during the year. One of the trustees was reimbursed travelling expenses (2021: No trustees received any remuneration or reimbursement).

10 Employees

Number of employees

The average monthly number of employees during the year was:

Chief Executive PA to Chief Executive Business Development Director Advisers Publications & Marketing Support staff Employment costs Wages and salaries Social security costs Other pension costs	2022 Number 1 1 1 6 7 7 _ 23 2022 £ 727,599 69,388 101,392 _ 898,379	2021 Number 1 1 1 5 7 7 _ 22 2021 £ 659,370 62,431 94,074 _ 815,875

One employee received employee benefits (excluding employer pension contribution) in the banding of £60,000 to £70,000 (2021: Nil).

The number of staff to whom retirement benefits are accruing under money purchase schemes is 18 (2021:17).

The trustees consider its key management personnel comprise the management team. The total employment benefits including employer pension contributions and employer national insurance contributions of the key management personnel were £163,837 (2021: £161,770).

11 Taxation

The charity’s activities during the year were in accordance with its charitable objects and no corporation tax liability arises.

12 Transfers

No t ransfers (2021: £nil) were made from unrestricted funds to restricted funds.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

13a Intangible fixed assets

Cost At 1 September 2021 Transferred to tangible fixed assets Additions At 31 August 2022 Amortisation At 1 September 2021 Charge for the year At 31 August 2022 Net book value At 31 August 2022 At 31 August 2021	Software £ 212,448 - 96,611 _ 309,059 _ - - _ - _ 309,059 212,448	Total £ 212,448 - 96,611 _ 309,059 _ - - _ - _ 309,059 212,448

13b Tangible fixed assets

Office equipment £ Cost At 1 September 2021 48,318 Additions 550 _ At 31 August 2022 48,868 _ Depreciation At 1 September 2021 44,658 Charge for the year 2,609 _ At 31 August 2022 47,267 _ Net book value At 31 August 2022 1,601 At 31 August 2021 3,660	Fixtures & fittings £ 109,008 550 _ 109,558 _ 62,315 10,956 _ 73,271 _ 36,287 46,693	Total £ 157,326 1,100 _ 158,426 _ 106,973 13,565 _ 120,538 _ 37,888 50.353

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

14 Fixed asset investments

Market value at 1 September 2021 Change in value in the year Market value at 31 August 2022 Historical cost: At 31 August 2022 At 31 August 2021 15 Stocks Stocks of publications for resale 16 Debtors: amounts falling due within one year Trade debtors Other debtors Prepayments and accrued income Debtors: amounts falling due after one year Other debtors	CCLA Investment Funds £ 678,412 (31,481) _ 646,931 466,527 466,527	CCLA Deposit Funds £ 733 - _ 733 729 729 2022 £ 91,710 _ 91,710 2022 £ 81,368 6,344 31,405 _ 119,117 2022 £ 12,084	Total £ 679,145 (31,481) _ 647,664 467,256 467,256 2021 £ 117,029 _ 117,029 2021 £ 60,059 - 22,811 _ 82,870 2021 £ 12,012

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CHRISTIAN EDUCATION MOVEMENT

(A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

17 Creditors: amounts falling due within one year Trade creditors Taxes and social security costs Other creditors Accruals Deferred income Bank Loans and Overdrafts Creditors: amounts falling due after more than one year Bank Loans and Overdrafts	2022 £ 42,809 17,056 7,161 154,596 183,345 10,000 _ 414,967 2022 £ 27,500	2021 £ 42,559 16,116 10,983 138,185 182,046 10,000 _ 399,889 2021 £ 37,500

The bank loan represents the capital amount repayable for a Coronavirus Bounceback Loan. This facility is provided by Lloyds Bank and supported by the Bounceback Loan Scheme (BBLS), which is managed by the British Business Bank and supported by the UK Government. The loan is repayable over 72 months, with no interest payable and no repayments due for the first 12 months. Thereafter interest is chargeable at 2.5% per annum. A minimum of £2,000 can be repaid at any time during the term with no penalty.

Deferred income movement

Deferred income movement 2022 Balance at 1 September 2021 182,046 Incoming resources deferred in the current year 183,345 Less: amounts released (182,046) _ Balance at 31 August 2022 183,345

Deferred income represents membership fees of £147,336, subscriptions of £8,913 received in advance, and training/consultancy fees of £27,096 billed in advance.

18 Pension costs

Teachers' Pension Scheme

Some of the employees of the charity belong the Teachers' Pension Scheme for England and Wales. This scheme is a multi-employer defined benefit scheme. The latest actuarial valuation of the TPS related to the period ended 31 March 2016.

There were no outstanding or prepaid contributions at the end of the financial year.

The Teachers' Pension Scheme (TPS) is a statutory, contributory, defined benefit scheme, governed by the Teachers’ Pension Scheme Regulations 2014. Membership is automatic for full time teachers and lecturers and part time teachers and lecturers following appointment or a change of contract. All teachers and lecturers have the option to opt-out of the TPS following enrolment.

The TPS is an unfunded scheme to which both the member and employer makes contributions, as a percentage of salary - these contributions are credited to the Exchequer. Retirement and other pension benefits are paid by public funds provided by Parliament.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

18 Pension costs: continued

Valuation of the Teachers' Pension Scheme

The Government Actuary, using normal actuarial principles, conducts a formal actuarial review of the TPS in accordance with the Public Service Pensions (Valuations and Employer Cost Cap) Directions 2014 published by HM Treasury every 4 years. The aim of the review is to specify the level of future contributions. Actuarial scheme valuations are dependent on assumptions about the value of future costs, design of benefits and many other factors. The latest actuarial valuation of the TPS was carried out as at 31 March 2016. The valuation report was published by the Department for Education on 5 March 2019. The key elements of the valuation and subsequent consultation are:

employer contribution rates set at 23.68% of pensionable pay (including a 0.08% administration levy)
total scheme liabilities (pensions currently in payment and the estimated cost of future benefits) for service to the effective date of £218,100 million and notional assets (estimated future contributions together with the notional investments held at the valuation date) of £196,100 million, giving a notional past service deficit of £22,000 million
the SCAPE rate, set by HMT, is used to determine the notional investment return. The current SCAPE rate is 2.4% above the rate of CPI. assumed real rate of return is 2.4% in excess of prices and 2% in excess of earnings. The rate of real earnings growth is assumed to be 2.2%. The assumed nominal rate of return including earnings growth is 4.45%.

The next valuation result is due to be implemented from 1 April 2023.

A copy of the latest valuation report can be found by on the Teachers’ Pension website at https://www.teacherspensions.co.uk/news/employers/2020/04/teachers-pensions-valuation-report.aspx

The employer's pension costs paid to TPS in the year amounted to £49,960 (2021 - £50,071).

Under the definitions set out in FRS 102, the TPS is an unfunded multi-employer pension scheme. The charity has accounted for its contributions to the scheme as if it were a defined contribution scheme. The charity has set out above the information available on the scheme.

Defined Contribution Pension Scheme

CEM also participated in a defined contribution pension scheme. CEM contributed £54,432 (2021: £44,128) in the year in respect of 18 employees (2021:17).

19 Liability of members

Christian Education Movement is constituted as a company limited by guarantee. In the event of the charity being wound up members are required to contribute an amount not exceeding £1.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

20 Endowment funds Current year 2022

Balance Movement Permanent endowments at 1 Sep 2021 Incoming resources Resources Expended £ £ £ CE New Endowment Fund 308,683 - - CE Church Building Fund 38,850 - - 347,533 - - Prior year 2021 Balance Movement Permanent endowments at 1 Sep 2020 Incoming resources Resources Expended £ £ £ CE New Endowment Fund 308,683 - - CE Church Building Fund 38,850 - - 347,533 - -	in funds Transfers Investments gains/losses £ £ - - - - - - in funds Transfers Investments gains/losses £ £ - - - - - -	Balance at 31 Aug 2022 £ 308,683 38,850 347,533 Balance at 31 Aug 2021 £ 308,683 38,850 347,533

The special trust funds comprise monies for which the charity has a responsibility in a Trustee capacity. On 1 September 2002, in accordance with the terms of a Scheme approved by the Charity Commission, the Trusteeship of the funds was transferred from National Christian Education Council to Christian Education Movement.

The CE New Endowment fund was established to generate income to be applied specifically towards making small grants to young people, from churches, towards residential courses, conferences and holidays. Income generated by the fund is credited directly to be restricted income fund entitled the “Small Grants Fund”.

The Christian Education Church Building Fund (formerly known as the Centenary Loan Fund) comprises capital monies to be applied in making interest free loans to churches in membership of the charity to enable them to support the improvement of accommodation for children’s and youth work. This Fund no longer functions as a membership organisation due to the changes in the Charity’s work, and the defraying of endowed funds is being researched in 2022-23.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

21 Restricted funds

Current year 2022

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on for specific purposes:

Balance Movement at 1 Sep 2021 Incoming resources Resources Expended £ £ £ NEW2RE - Early Career Development NEW2RE (JT) 44,165 - (14,103) NEW2RE (All Saints) 19,787 20,000 (12,705) NEW2RE (Hockerill) 5,940 6,000 (3,812) ITE Conferences (JT) 6,230 - (1,449) ITE Conferences (KH) 2,607 - (606) Regional Infrastructure Project RE Support Infrastructure (CSTG) 24,541 45,000 (18,323) RE Support Infrastructure (JT) 21,029 - (5,541) Other Funds Primary Membership Support (JT) 375 - (375) Spirited Arts (Westhill) 5,600 5,600 (8,012) Spirited Arts (St Matthias) - 3,000 (2,146) IBRA International Fund 20,221 9,827 (4,000) Small Grants Fund 124,355 17,906 (1,250) Understanding / picturing Islam 14,724 175,838 (12,592) Understanding Unbelief (875) - (250) Understanding Christianity 126,653 100,000 (51,854) Strictly RE 2,055 - (2,055) NATRE Leadership Fund (CSTG) 9,343 1,000 (1,230) BQiC (Templeton) 71,357 99,690 (90,877) Primary 1000 25,747 11,000 (10,938) RE Awareness 5,000 13,361 (9,111) National Curriculum Symposium 11,800 3,500 (15,300) NATRE Chair 2,837 4,000 (4,000) RE Plus Environment 5,000 - (2,500) 548,491 515,722 (273,029)	in funds Transfers Investments gains/losses £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	Balance at 31 Aug 2022 £ 30,062 27,082 8,128 4,781 2,001 51,218 15,488 - 3,188 854 26,048 141,011 177,970 (1,125) 174,799 - 9,113 80,170 25,809 9,250 - 2,837 2,500 791,184

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

21 Restricted funds (continued)

Prior year 2021

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on for specific purposes:

Balance Movement at 1 Sep 2020 Incoming resources Resources Expended £ £ £ NEW2RE - Early Career Development NEW2RE (JT) 63,403 17,000 (31,459) NEW2RE (All Saints) 12.505 20,000 (12,718) NEW2RE (Hockerill) 3,758 6,000 (3,818) ITE Conferences (JT) 9,730 - (9,500) ITE Conferences (KH) 2,607 - - Regional Infrastructure Project RE Support Infrastructure (CSTG) 44,015 - (19,015) RE Support Infrastructure (JT) 47,586 - (20,557) RE Support Infrastructure (ND) 950 - (950) RE Support Infrastructure (SPS) 1,852 - (4,874) Other Funds Primary Membership Support (JT) 2,625 - (2,250) Spirited Arts (Westhill) - 5,600 (4,779) IBRA International Fund 35,226 12,099 (27,104) Small Grants Fund 108,451 16,404 (500) Understanding /Picturing Islam 1,830 21,905 (9,011) Understanding Unbelief - - (875) Understanding Christianity 21,591 180,855 (76,252) FFTW Prisons Project 1,000 - (1,000) Strictly RE 2,055 - - NATRE Leadership Fund (CSTG) 3,343 6,000 - BQiC (Templeton) - 156,816 (85,459) Primary 1000 - 30,092 (4,345) RE Awareness - 7,875 (2,875) National Curriculum Symposium 6,522 8,300 - Anti Racist RE 11,750 - (11,750) NATRE Chair - 8,000 (5,163) RE Plus Environment - 5,000 - 380,799 501,946 (334,254)	in funds Transfers Investments gains/losses £ £ (4,779) - - - - - 6,000 - - - (459) - (6,000) - - - 3,022 - - - 4,779 - - - - - - - - - 459 - - - - - - - - - - - - - (3,022) - - - - - - - - -	Balance at 31 Aug 2021 £ 44,165 19,787 5,940 6,230 2,607 24,541 21,029 - - 375 5,600 20,221 124,355 14,724 (875) 126,653 - 2,055 9,343 71,357 25,747 5,000 11,800 - 2,837 5,000 548,491

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

21 Restricted funds (continued)

NEW2RE - Early Career Development is a project which has been designed to support ‘Early Careers Teachers’ secondary RE teachers to deepen their subject knowledge and teach six religions and other world views with confidence – it is a two year programme which will be delivered through NATRE membership – making it available to all.

ITE – Jerusalem Trust – six regional conferences delivered by working in partnership with lecturers on PGCE RE courses and by brokering with other partners to inspire new entrants to the RE teaching profession through inter-varsity day conferences.

Regional Infrastructure Project – This 2 year programme has been revised, redeveloped, and relaunched during 2022. We have restructured this to be focused on being 9 Regional Hubs in England and 1 Hub in Wales that is led by a Regional / Local Lead recruited for their specific knowledge and experience in supporting RE / RVE. The key focus is to provide an information exchange hub for those who have services, resources, training, and visits to benefit schools with those teachers who are looking to increase their teaching provision. This led by Claire Clinton, Lead Director for England, and Wales RE Hubs on behalf of the Steering Group which is made up of representatives from: REC, NATRE, AULRE, ARIEAC, TRS, NASACRE and CSTG (funder) and is managed on a day to day basis by RE Today.

This work revolves around a new website RE Hubs, with a hub home page for every region in England, and Wales. This will be launched in Spring 2023.

NATRE Leadership is funding to support teachers in fulfilling their roles in RE leadership beyond the classroom.

Primary Membership Support – (JT) this grant provides a Teacher NATRE membership for grant recipients of the ‘Jerusalem Trust RE Grants for Schools Scheme’. The provision was to fund 180 Primary schools.

Spirited Arts – Westhill - funds from Westhill Endowment Trust and St Matthias Trust to help invest in promoting the competition and embed the project in schools. It is a unique opportunity for teachers to enable their pupils to express their own religious and spiritual insights through Art, Music and Poetry. Some of the funding has been used to promote the competition nationally through celebrating the winners of the competition, and highlight their fantastic entries.

The IBRA International Fund receives voluntary giving from individual IBRA readers to provide grants that enable the IBRA International Partners to translate and produce resources to support their local readers.

The Small Grants Fund comprises of income earned from endowment fund assets and applied towards making small grants to young people from churches. The provision of needing to be in membership of the charity has been removed. The fund supports attendance at residential courses, conferences, and holidays for young people.

Understanding Islam / Picturing Islam will be the second classroom resource in the ‘Understanding…’ Series. The aim is to transform teaching and learning about Islam in schools in England and Wales, within the safe confines of the RE classroom. It is not simplistic, limiting pupils’ learning and misconceptions of Islam, but representative of the diversity of those who follow the Muslim path in the UK today.

Understanding Christianity – this funding to enable all schools to access UC through the development of an online learning platform. It is now being used to teach Christianity in CofE schools and community schools: both school types are acknowledging this as a valuable RE resource that has impacted beyond the RE classroom. RE Today will work to enable all school types to engage with this teaching resource. This includes a roll out to Community Schools which will enable all schools to access UC. RE Today is working collaboratively with funders and UC Accredited Trainers to provide access to all community schools through a £150 subsidy to cover the costs of the training resources and contribute to the cost of the training.

Understanding Unbelief – Kent University (Templeton funding) the aim is to research and map the population of ‘unbelievers’ beyond atheism, allowing for a variety of configurations of ‘unbelief’, exploring what people believe in not just what they don’t believe in. This research will be developed into resources for the RE classroom by RE Today.

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

21 Restricted funds (continued)

Strictly RE – CSTG provided a grant to enable ITE and first-time delegates to attend NATRE’s Strictly RE conference by funding a ticket at a discounted rate.

BQiC – Templeton - Will explore ways in which teachers of RE in primary and secondary schools can be encouraged to consider and address multidisciplinary approaches to big questions in RE classrooms. This has been through publications and online resources, and training for teachers. This work is now being evaluated.

Primary 1000 - NATRE – ‘The Better RE’ 1,000 Primary projects is a NATRE project to support 1000 Primary schools. It works with NATRE exec, Advisers and teachers who refer hard-to-reach schools and provide them with resources and practical solutions, helping them to see improvement swiftly and be able to sustain this in the years to come.

RE Awareness – the research, design and development of a three-hour course focussed on headteachers, governors and senior leaders who are responsible for the teaching of RE. It will outline the statutory requirements, look at supporting religious literacy in children and young people to help them to flourish in their futures. It is being developed as an online course, in person and with supportive literature.

National Curriculum Symposium – this was an in-person two day RE curriculum symposium bringing together 20 members of the professional learning community. It achieved the aim to draw expertise and experience together and take time to discuss issues, challenges and to create best practice in curriculum design that can be shared amongst teachers across the country.

NATRE Chair – this is funding to enable the Chair of NATRE to fulfil their role in RE leadership beyond the classroom.

RE Plus Environment – the resource pack ‘God’s Good Earth’ has been developed for the RE classroom for teaching about the environment and is being delivered as a downloadable resource, which is freely available.

22 Unrestricted funds

Current year 2022

Current year 2022
		Movement in funds
	Balance					Balance
	at 1	Incoming	Resources		Investments	at 31
	Sep 2021	resources	expended	Transfers	gains/losses	Aug 2022
Designated funds	£	£	£	£	£	£
Fixed asset fund	262,801	-	(13,565)	97,711	-	346,947
	_	_	_	_	_	_
General fund	(141,114)	1,217,260	(1,303,965)	(97,711)	(31,481)	(357,011)
	_	_	_	_	_	_
Total	121,687	1,217,260	(1,317,530)	-	(31,481)	10,064

Fixed Asset Fund comprises the net book value of all tangible fixed assets with the exception of any which have restrictions imposed on them.

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CHRISTIAN EDUCATION MOVEMENT

(A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

22 Unrestricted funds (continued)

Prior year 2021

		Movement in funds	Movement in funds	Movement in funds
	Balance					Balance
	at 1	Incoming	Resources		Investments	at 31
	Sep 2020	resources	expended	Transfers	gains/losses	Aug 2021
Designated funds	£	£	£	£	£	£
Fixed Asset Fund	127,274	-	(14,574)	150,101	-	262,801
	_	_	_	_	_	_
General fund	(39,259)	1,103,264	(1,153,878)	(150,101)	98,860	(141,114)
	_	_	_	_	_	_
Total	88,015	1,103,264	(1,168,452)	-	98,860	121,687

23 Analysis of net assets between funds

Current year 2022

Current year 2022
	Unrestricted	Restricted	Endowment
	funds	funds	funds	Total
	£	£	£	£
Fund balances at 31 August 2022 are
represented by:
Tangible fixed assets	346,947	-	-	346,947
Investments	300,131	-	347,533	647,664
Current assets	(214,675)	791,184	-	576,509
Creditors: amounts falling due within one year	(414,967)	-	-	(414,967)
Creditors: amounts falling due more than one year	(27,500)	-	-	(27,500)
	_	_	_	_
	(10,064)	791,184	347,533	1,128,653
Prior year 2021
	Unrestricted	Restricted	Endowment
	funds	funds	funds	Total
	£	£	£	£
Fund balances at 31 August 2021 are
represented by:
Tangible fixed assets	262,801	-	-	262,801
Investments	331,612	-	347,533	679,145
Current assets	(35,337)	548,491	-	513,154
Creditors: amounts falling due within one year	(399,889)	-	-	(399,889)
Creditors: amounts falling due more than one year	(37,500)	-	-	(37,500)
	_	_	_	_
	121,687	548,491	347,533	1,017,711

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CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

24 Commitments under operating leases

At 31 August 2022 the company had minimum lease payments under non-cancellable operating leases as follows:

Expiry date: Within one year Within one to two years Between two and five years	2022 £ 42,500 42,500 40,288 125,288	2021 £ 42,500 42,500 82,788 167,788

25 Related parties

All Trustees are entitled to a complimentary NATRE membership. Trustee expenses are disclosed in Note 9.

One Trustee is a director of SPCK Limited (formerly Lion Hudson), which supplies publications. The expenditure incurred with Lion Hudson Limited in the year was £15,384 (2021 - £2,700). The amount outstanding in creditors with Lion Hudson Limited at the end of the year was £nil (2021 – £2,700).

One Trustee is a Trustee of The All Saints Educational Trust, which provides grant funding for various projects. The funding received from The All Saints Educational Trust in the year was £20,000 (2021 - £20,000). The amount outstanding in debtors with The All Saints Educational Trust at the end of the year was £nil (2021 - £nil).

26 Analysis of changes in net debt

Borrowings Total Liabilities Cash and cash equivalents Total net debt	2021 £ (47,500) _ (47,500) 301,243 253,743	Cash Flows £ 10,000 _ 10,000 52,355 62,355	2022 £ (37,500) _ (37,500) 353,598 316,098

CHRISTIAN EDUCATION MOVEMENT

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YOUR AUDIT FINDINGS REPORT
FOR THE YEAR ENDED 31 AUGUST 2022
----- End of picture text -----

CHRISTIAN EDUCATION MOVEMENT YOUR AUDIT FINDINGS REPORT

CONTENTS	PAGE
EXECUTIVE SUMMARY	02
FINANCIAL OVERVIEW	03
AUDIT STATUS	04
KEY AUDIT RISKS FINDINGS	05
INTERNAL CONTROL IMPROVEMENTS	06

DISCLAIMER

Our audit findings report is prepared for the confidential use of your charity and forms part of our ongoing communications under International Standard on Auditing (UK) 260 - communication of audit matters with those charged with governance. The report highlights the key matters and issues arising from our audit on the charity’s financial statements for the year ended 31 August 2022.

The contents of our report have been discussed with management and their comments and responses have been included where applicable. The matters set out in our report are those that came to our attention during the course of our normal audit work, which was designed to enable us to form our opinion on the financial statements. Our work may not necessarily disclose all errors or irregularities and should not be relied upon to do so.

This report has been prepared for the sole use of the Trustees and management of the charity. Our report may not, without our express written permission, be relied upon by your charity for any other purpose whatsoever, be referred to in whole or in part in any other external document or made available (in whole or in part) or communicated to any other party.

Cooper Parry Group Limited neither owes nor accepts any duty to any other party who may receive this report and specifically disclaims any liability for any loss, damage or expense of whatsoever nature, which is caused by their reliance on this report.

YOUR AUDIT FINDINGS REPORT EXECUTIVE SUMMARY

DEAR TRUSTEES

This audit findings report sets out the key matters and issues arising from our audit of the charity’s financial statements for the year ended 31 August 2022. We know this is a busy time of year so we have summarised the key aspects of our audit findings for you below. More detail on each area can be found in the rest of the report.

KEY AUDIT RISK FINDINGS

	KEY RISK	CONCLUSION
	Income recognition	No issues identified
	Going concern	No issues identified
	Management override	No issues identified
	Related party transactions	No issues identified

AUDIT STATUS

Opinion on the audit report in the P financial statements

OTHER AREAS OF SIGNIFICANCE

No other areas of risk have been identified in addition to the key risks identified at the planning stage.

OUTSTANDING INFORMATION

AUDIT ADJUSTMENTS

Signed Letter of Representation

No audit adjustments were identified as part of the audit process.

INTERNAL CONTROL IMPROVEMENTS

UNADJUSTED AUDIT DIFFERENCES

RISK	CURRENT YR	PRIOR YRS
	-	-
	-	-
	-	1
	N/A	2

There were no unadjusted audit differences identified as part of the audit process.

YOUR AUDIT FINDINGS REPORT FINANCIAL OVERVIEW

FUNDS	Unrestricted £000	Restricted £000	Endowment £000	TOTAL £000
Income	1,217	516	-	1,733
Expenditure	(1,318)	(273)	-	(1,591)
SURPLUS / (DEFICIT)	(101)	243	-	142
Investment assets gains / (losses)	(31)	-	-	(31)
NET MOVEMENT	(132)	243	-	111
Funds brought forward	122	548	348	1,018
FUNDS CARRY FWD	(10)	791	348	1,129

UNPICKING THE RESULTS

The table above summarises the overall financial results of the charity for the year ended 31 August 2022 and how these are reported in the financial statements:

The operating income and expenditure surplus for the year, before the losses on investment assets, is £142,000. Investment assets have generated losses in the year of £31,000 which when deducted from the operating surplus results in an overall movement in funds of £111,000 for the year.

The overall funds at 31 August 2022 are £1,129,000. This total is split between restricted funds of £791,000, endowment funds of £348,000 and general unrestricted funds of ( £10,000) .

YOUR AUDIT FINDINGS REPORT AUDIT STATUS

OUR AUDIT APPROACH

OUR AUDIT REPORT

There were no changes to our audit approach as planned at the outset of this year’s audit engagement.

INDEPENDENCE

We have complied with the Financial Reporting Council’s Ethical Standard for Auditors and all threats to our independence have been properly addressed through appropriate safeguards.

Our audit fieldwork is complete and we have had a clearance and completion meeting with Zoe Keens and Jan Smith on 6 March 2023 where we reviewed the draft financial statements and discussed our audit findings including the contents of this report.

Subject to the clearance of the outstanding matters outlined below, we anticipate issuing an unmodified audit report.

No additional facts or matters have arisen during the course of the audit that we wish to draw to your attention and we confirm that we are independent and able to express an objective opinion on the financial statements.

OUTSTANDING MATTERS

Prior to signing our audit report, we require the following:

the signed letter of representation

ACCOUNTING POLICIES AND DISCLOSURES

We have reviewed the accounting policies adopted by the charity and found these to be appropriate for the charity and in line with the sector overall, as well as having been applied consistently throughout the year. There were also no changes in the charity’s accounting policies compared to the previous year.

We have also reviewed the disclosures included in the charity’s financial statements and are satisfied these are consistent with the applicable requirements of the Charities SORP.

YOUR AUDIT FINDINGS REPORT KEY AUDIT RISKS

Our audit approach is risk based. During the planning process, we sought to minimise the risk of material misstatement occurring in the accounts and remaining undetected at the conclusion of our audit work.

Our focus was drawn to the following areas:

RISK	HOW ADDRESSED	CONCLUSION
INCOME RECOGNITION Is income recognised in line with relevant standards and guidance?	We reviewed and tested all material income types to ensure correct recognition and disclosure in the financial statements. We reviewed your accounting policies to ensure compliance with UK GAAP and the Charities SORP.	No matters came to light during our audit work in this risk area that need to be brought to your attention. We have concluded that income is not materially misstated in the financial statements.
GOING CONCERN Is the charity able to continue operating for at least 12 months from the date of approval of the accounts?	We obtained and reviewed your 2022/23 budget, along with your financial plans for 2023/24 and 2024/25, with associated reserves and cashflow information, and challenged the assumptions used. We reviewed the Trustees going concern conclusions and the going concern commentary that you have included in your financial statements.	No matters came to light during our audit work in this area that need to be brought to your attention. We agree with the Trustees’ conclusion that the charity is a going concern and we are satisfied with the disclosures in the financial statements.
MANAGEMENT OVERRIDE AND BIAS Is there is any evidence of misstatement in the accounts due to management bias?	We obtained a report for all journals posted to the accounting system and tested a sample to ensure they were in line with your financial procedures. We reviewed areas of significant accounting estimation including consideration of the basis of relevant management / trustee assumptions. We reviewed the month end process and information provided to Trustees to ensure information allows for informed timely decisions to be made in relation to the trust.	No matters came to light during our audit work in this area that need to be brought to your attention. We did not identify any evidence of management override or bias in your accounting records or financial statements.
RELATED PARTY TRANSACTIONS Are all related party transactions identified, approved and disclosed in the accounts?	We reviewed the charity’s register of interests to ensure completeness and compliance with regulations. We tested all related party transactions to ensure that they have been undertaken in line with Charity Commission requirements. We ensured that related party transactions have been appropriately disclosed in the financial statements.	No matters came to light during our audit work in this area that need to be brought to your attention. We did not identify any additional related parties or transactions that require disclosure in the financial statements.

YOUR AUDIT FINDINGS REPORT INTERNAL CONTROL IMPROVEMENTS

Our audit work included consideration of internal controls relevant to the preparation of the financial statements in order to design audit procedures that are appropriate for the purposes of our audit, but not for the purpose of expressing an opinion on the effectiveness of internal control. Our audit is, therefore, not designed to identify all control weaknesses.

The matters reported below are limited to those areas identified during the audit where internal control improvements are recommended, including any improvements recommended in prior years.

The detailed internal control improvement recommendations, which are set out on the following pages, have been graded based our assessment of their potential risk to the Charity according to the following grading system.

DESCRIPTION	CURRENT YEAR	PRIOR YEAR

HIGH RISK:The improvements recommended are so fundamental to the system of internal control that action should be taken immediately to minimise the risk of material misstatement.	-	-

MEDIUM RISK:The improvements recommended have an important effect on the system internal control such that a lack of action could lead to a material misstatement.	-	-

LOW RISK:The improvements recommended would improve the system internal control generally in line with good practice, but are unlikely to lead to a material misstatement.	-	1

RESOLVED: The improvements recommended in the previous year have now been resolved.	N/A	2

YOUR AUDIT FINDINGS REPORT CURRENT YEAR IMPROVEMENTS

There were no additional improvements identified in the year, please refer to the review on prior year improvements below.

PRIOR YEAR IMPROVEMENTS

CONTROL IMPROVEMENT WEAKNESS RECOMMENDATIONS

MANAGEMENT RESPONSES

STOCK TESTING During our stock testing it was noted It is recommended that supplier We agree and will collate and store that for 4 stock items tested there invoices are retained for a period of centrally all available information on was no purchase invoices available 6 years which is the legal current items, with all stock purchases to support the cost price. Majority of requirement for record keeping. being fully documented by our these items related to items that Where information is available and publications team via a costing sheet were purchased historically. has been archived we recommend and copy invoices. that this information is always We also identified a number of stock accessible. Update 2021/22: items which only had some of the 2 stock items were identified where purchase invoices to support the there were no purchase invoices balance held in the stock listing. available. This was as expected given that the invoices are historic, to continue to retain these going forward. STOCK PROVISION During our review of the stock reports, It is recommended that the stock The stock provision was new for it was identified that the stock provision provision is reviewed and updated 2020/21 and we were hampered by an for items greater than 12 months old monthly to ensure all stock greater incomplete data set from our legacy was understated. than 12 months is provided for in system. Monthly reports are possibly line with the policy. not practicable with these data limitations, but we have a new system in development and will ensure that next year end we have complete and accurate data. We have also already adjusted the stock provision to correct the understatement. Update 2021/22: Stock provision tested and no issues identified in the current year. REGISTER OF INTEREST One trustee has not declared their It is recommended that an internal We agree with the recommendation and other directorships in their latest check is done on the completed will implement it, also reminding register of interest. register of interest forms against trustees of their duty to disclose all information held on public record to interests. Please also note that the ensure disclosure is consistent. trustee in question resigned as a Director of this organisation on 31 December 2020. Update 2021/22: No missing declarations were identified during the current year’s audit.

THANK YOU

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ANNUAL REPORT AND FINANCIAL STATEMENTS

CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

LEGAL AND ADMINISTRATIVE INFORMATION

CONTENTS

CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Structure, governance and management

CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Year ended 31 August 2022

Working Relationships

Risk management

CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Objectives and aims

RE Today Services

NATRE

British Journal of Religious Education (BJRE)

CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Year ended 31 August 2022

Christian Education

International Bible Reading Association (IBRA)

Achievements and performance

A. To develop best practice in teaching and learning in Religious Education in schools by the provision of pioneering support services and consultancy

TRUSTEES’ REPORT

Year ended 31 August 2022

Publications

Courses and conferences

B. To become more visible in the field as a RE services provider, including working in partnership with the National Association of Teachers of Religious Education (NATRE)

CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

C. To encourage Christians to explore and articulate their own beliefs and values.

International Bible Reading Association (IBRA)

ROOTS for Churches

D. To build partnerships with other agencies engaged in the spiritual, moral, social, and cultural dimensions of education and learning, including with those working in higher education

British Journal of Religious Education (BJRE)

TRUSTEES’ REPORT

E. To monitor expenditure ensuring cost effectiveness, to maintain income levels in our various business streams and grow new income streams, including by appropriate investment in training, systems, and operations

People

Future Plans

Internal Operations

Accounting policies - Going Concern

TRUSTEES’ REPORT

Organisational Aims:

Business Premises – Kings Norton

CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Year ended 31 August 2022

Financial review

Reserves policy

Articles of Association

Investment Policy

Key Management Personnel Remuneration

CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

TRUSTEES’ REPORT

Year ended 31 August 2022

Statement of Trustees' responsibilities

AUDITORS

Chair

INDEPENDENT AUDITOR’S REPORT

TO THE MEMBERS OF CHRISTIAN EDUCATION MOVEMENT

Opinion

Basis for opinion

Conclusions relating to going concern

Other information

Opinions on matters prescribed by the Companies Act 2006

INDEPENDENT AUDITOR’S REPORT (continued)

TO THE MEMBERS OF CHRISTIAN EDUCATION MOVEMENT

Matters on which we are required to report by exception

Responsibilities of Trustees

Auditor’s responsibilities for the audit of the financial statements

INDEPENDENT AUDITOR’S REPORT

TO THE MEMBERS OF CHRISTIAN EDUCATION MOVEMENT

Auditor’s responsibilities for the audit of the financial statements (continued)

Use of our report

Cooper Parry Group Limited

CHRISTIAN EDUCATION MOVEMENT (A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES