CHRISTIAN CAUSE REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CHARITY NO. 1089855
CHRISTIAN CAU5£ Contents Legal ènd admin.'Strative inforniation Report ol the ti Lstees Report ol ihe Reoortin8 Accountant5 Statement of Finèncial Activitles Balance Slieet Accountin8 poliries Notes forming part ol the financial statements 9-10
CHRISTIAN CAtISE Logal and Admlnistr8iive Inlorynatlon Tiustee5 and diiectors G Sideras J Siderqs B Sider8S R SidertSS E Sider*s L 5iderès dministration office addTb&$S Maiidei-ley 30 Straight Mile Amplie1d Romse Hampsliis e 50519oe Charlly iegistratlon no.. Reportill8 Ac£ount#nls: Easeba¥ Lid tla E M Costas & Co Chartered Accountants 3 Gateway Mews Rlngway Bound: Creet) Londdn N'ii 2Ut Banktrs.. Couits & Co Pdge I
I.'HRISTIAN CAY5E liuslee5' Report lor the Year Ended 31 March 2025 Tl>e irysiees are pleased to present their annual trustee¢J report for the year erded 31 March 2025. Ilke financial statemenls coniply with the Charities Act 4UII and Accounting ond Reporting by Charlties.. Statemeni ol Recommen(Jed Practice applicable to charities prepariiig their accovnts in accoidgiice with the Financial Repi)riing Stai)dard applicable in Ehe UY. and Republic of Iland IFIIs1021. Slructtjre. Governance and Management )overnin DocuTrient Chr1511an Cavse is a reBisteTed charltv antl is governed ljy Its declaration of Trust, ¢dopted pn 5 February 2001 and fflended by supplemental ¢lL>ed dated i November 2001 Retiijitment & A ointmen ITru I he trusiees who have serve¢ throughout the year are bhow'n on paee l. AppoSntmeTri ol trvstees Is Eowerned by the I ru3t Deed. Trlew, Truslees under80 ITainii£ on their legal obligatltsris as under Charity Law. Ili+ decision maklng process, the business plan and wecent periormance ol the charity. nisatlDnal stru ture I'lie cliarity is or8ani2ed so thèi the trustees meei regu14rli to nianège its affair5 Risk Mèn ement 11ie tTLlStees actively review Ilie major risks which ihe Iharily faces on a regular basis and believe that maintainin8 reserves 31 the cur¥ent levels, £omblned with an annual review ol the controls over key flnancial systems. will Ptrovide 51.hicient resources In the ewent of adverse condltions. Ihe trustees also fehiew riofi-financial risks and these risks are managed by ensvriiig compllènce wlth all healtli ènLS 531ely ieEulations for clien14. Staff and volunteers. RL.lated ?rties Nor)e of ihe tustees receive remuneratlon or oiher Deiielit in their capacity as trustees ol the cl)3ritV. Anv £onneclion between a trustee of the charlty ani5 orRanlsatiDnS providin8 servlces ID tlie charify must be d15cIo¥i,.d io Iltse lull board ol trustees In the same way as any contrèitu31 relationship with a related party. In the current Yèar no such related party iransactiO.Is were reported. Puipose and objecilves Ylie charily's oblect5 and ibs principal actSvlties are Ici promote the advdncenil:Ii t ol ihe Christian religion In ctordance with the statemenl ol fundamental beliets. Ihe alms ol the charity are lo financially support Christian Charities, whose work locuses on hovslrtg the horriele5S, feeding rhe hungry and spreading the gospel of Jesus CPiii8t on an international level. To financially support Chrisrièns (individuals, families or groupsl who ale out ol work [ without inconle and in need ol shelter. warmth, food and cloihing. Fln8ncial review I'nlBI incL)me lol the year ornounted lo £63,011 with itildl expenditure èmountin8 £7,131 leavin8 a Surplus In the ear of £55.880. liccumulated SUTpIus at the bèlance sheet date amount6(I to £18.668, of which £18,168 repre5enrs income reserves. InvEStment powers and policy Ilie trustees, havin8 reBard 19 the liouidlty rtquiremenis of operatlnB the charity's [tIvities, hève kept a prop*Jriion l available Ilouid funds in an interest bearin8 account lo maximise rhe rote of retuin, although given current rai@s 01 inrefe5t the rate ol return Is Ininlm31. The trustees WTII I'eview the positlon and consideT 8ltern3tive investme1115 to Inè¥imisÈ returng bul will conlinue with a rTrsk averse POli:v. Pl8ns lor fuiure periods I'he trustpes wll continue to support good causes In lino thE objective5 and aim5 01 flie charity.
CHR15YIAN CAUSE I'ru$tees' Report for th2 Yeal Ended 31 March 2025 Icontintsedl Tryslees responslblllties in relation lo the financlal siatLkments I'he charity trvstees are re6ponsible for preparing a tru5tees' annual report and Ilnlinclal statement5 in accorddnce with applicable law and Unlled Kingdom Accounting £"i•ndards Iunited Kin8dom Generally Accepted Accountin8 r'rattlcel. select suitable a£tountn8 iiolicle5 and apply them COn51Stently,' observe the methods ènd pFiFi£iples in the Cha¥ities SQRP., make judgments ènd estin121es that are ieasonable ariil prudent.. state whether applicable UK accounting 51andards have been followed, subjett to any material departures disclosed and explèined in 111e financièl staiements. prepare fTranci41 stitemeiils on a going concern ba515 iinle$5 It Is inappropriate to presume that the charitv will tontjnue in operation- I l)e triJ5tees 3re responsibl., for keeping accountin8 re(:(Irds wl)ich disclose wlth retssonèble hccuracy at any (iTh)e the financial p05iiion of the chbrity. They are also responsible lor safeeuarding Ehe a4seis of the chariiy and heri(e. for ièking reoson3ble steps lor the PTevention 3nd deteciioii ol fraud ond other IrTe8ularlties By order ol the board of trustees (i Sideras Trv5tee Dète..-.. 'tIEe 3
(.'HRISTIAN CAUSÉ INI)EPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CHRISTIAN CAUSE I report to the TrustEes un niy exaniinatiDn ol the 3¢t.ounts ol Christian Cause Iil)e charilyl, charity number 1089855, for thp year ended 31 March 2025. Respective re5ponsibllities ol trustees and examlnei As the charity s trusieest vou ère respun5ible for ihe pr:par3tion ol the accounts in accordance wiiFI the requirèmÈnls of the Charitie5 Iwt 20111"the Act"). I report in respeit ol my eydrnn3tlOD ot the Trust's apr.ounts carrTed out under section 145 of the 2011 Act Kind in tariwing oui mv ex3fflination, I have followed all the applicable DirectlQn5 given by the Charily ComnllSsion vnder section 14515llhl of the Act. Independent examlnei's st¥tement I have completed my eMamill&tion. I confirm that nD mHlerial matters have corne tL) my alleniioii in connectloli with the examination which elves me cause to belipve that in, any material re()eci'. Il)e accouniine recorLs WIfre not kept In accordance With section 130 of the Charitips Act,. or the accounts did not a£c(ird wilh the accountinB records.. Dr Ihe accouiils did noi Co1)1V with ihe applicable requil-ements conceTning the ltsi ni 3nd content ol èciounts Sei oui iri the Charities IAccounts and Beportsl Regul3tior15 2008 Oihtir than any requirement tlie accounts give a 'true and fair view which is not a mattel considered ès part of an Inclepenilent examination. I l)ave no concerns ènd havs,. corne across nts ortrier matiprs In connectio>n with ihe èpKaminatiofi to which attenlion should be drbwn in 1fr115 ieport ITI Ofder lo enable a proper understanding ol tlie aLcovnts to be reachèd E CDStas Eii seboy tla E M CDStos & CO Lhartered Accountants 3, Gateway Mews Ringwav ounds Green London Nll 2UT Date... Page 4
LHRISTIAN CAUSE Slalemerbt oi finanilal adlvlties for the year ended 31 Marth 2025 Unrestilcted Funds Tolgl 202 Total 2024 Income.. 1.gcome JrDm othei churitoblv uctlvilie5 Fundraisin8 & oilier income 63,011 63.011 68.513 Total income 63.011 63.01.1 68.513 Expenditure Expenditure on choritoble oiti¥tlies.' Direct Charltable expendltule Management and admsnisiration 5,600 5.60fJ 26,8SO 1,571 1,531 J.53.1 Total eXpenditle 7.131 7,131 28,421 Net irbcomellexpenditurel ènd net movements in funds before 8ains and lesses on Investments 55,880 55,88D 40.092 Total lunds brought lorward 137,2121 137.2121 177.3041 Total funds carried forward 18.668 18.664 37,212 Ihe statement ol linancial aCtivitlES Includes all 83lns and losses In Ihe year. All incoiyiihg resources and re50ufc•s expended derive from continuing actlvitles. Poge 5
CHRISTIAN CAtISE BALANCE SHEET AS AT 31 MARCH 202S Note5 2024 023 Current Assets Debtors c.ash at b3nk and in liand 12 12.500 54.631 12,5UO 43,691 Total current assets 67,131 56,191 Credltor5.' amounts lallln8 Jue wtthin one year 13 148,4631 193,4031 Nel current assets 18,668 137.2121 NET ASSETS 18,G68 137.212 The lunds ol the Charlty.. Uniesiricied income fuiids.. 15 18.668 137,2121 137,2121 TOTAt CHARITY FUNDS 18,668 The notes at Pages 8 to io iorm part ol these accounts lipproved by ilie trusiees OTI G Slderas Trustee & Company Dire£to¥ P¢lP,e 6
CHRISTIAN CAUSE Ncffts TO THE FINANCIAL s1"ATEMENTS loi the year ended 31 March 202S untin olltiès The principal accounting pDllcles adopttrd. lud8mEnlS and key sources of e5timaiion uncertalnty In the preparation of financtal statements are as follow5 Statvtory Inlormatitsn C.hrisiian Cause ffleets the Ilefiniiion ol Charity undei FRS 102. Asseis and liabilillS are initlèlly recognlsed 81 hlslorical cost or Iransaction value unless othf'rwise st3ted in the relevant 3ciounting policy Inotes). 8èsis ol Preparation The Financial statements have been prepared in accordance with Accounting anil Aeportlng ol charities 50RP applicoble to charities preparing ihtir acc[Ut5 in accoidance witli Fstiantial Reporting Standard 31)plicable tn the UK 8nd Republic of Ireland IFRS 1021 (effective date l Janvery 20151- Charities 50RP IFRS 1021, the financial repor¢lng standard applicable In the UK and Republic cil Ireland IFRS 1021. Golrt8 Concern The accotjnts have been driwn on a golng concefn b>si5 as the Trusree5 have gli'en an underiakln8 that they wlll continue to financially support the Charl¢y. Incomtng rèst¥Ces Income lincluding Income i¥Dm government antl othep 8rantsl is recogntsecj Whe the charity ha5 entitletnerit to the funds, anv performance conditions attoched to the items of IncoTrie hève been mei, it Is piopable that Ihe Income will be received and the omount tan be measured rÉl..ably. Interest ?nd investment Income recelvable Interest on fursds held Dn d¢llOSIt and in¢ome from Investrnents held Is included when receivable and the amount tan be mtasufed reliable by the charitv. Fund accgL>ntinB Unrestricte(J funds are avpilèble to spend on activitlp?5 that lurther any ol the puiposes ol charity. Designated funds arè nrestricted funds ol the clidrity which the Irusiees have detided at their discretion io set aside for a spe£ific purpose. Restricted lunds are donaiion5 or 8raniS which the donor ha5 5Pistified are to be 501ely Lsed lor a partlcLtlar purpose or area ol the Trust's work or projetts belng tjndeftaken by the Trust. Expenditure afid irrecoverable VAT expenditure 15 recognlsed cirice there 15 a leBal or consiru¢tlve obli8atlon lo make 3 payment to a third party, il IS probable that settlement will be reouired and the amount ol the obligation Can be measured relt3bly. Expenditure is Classilied under the followin8 headsngs.. -CQSl DI raising funds comprlse the cost of commercl81 iradirJg expenditure on charitable activities Includes the cosl 01 operating the advice cenlrè and olrtreach 5ervice5 manageft3enl and admils1[atIon includes support Costs for those functior15 thai assisi ihe work ol the chariiy Irrecoverable VAT Is char8ed as a tost a8alnst the attiwily tor whlch the expenditure has been Incurred. Taxation As a 8rant aided charity witii charitable status the ch?rity's activitie5 do nol create a ch3r8E to cprporation tax. Debiors Ir3de and other debtor5 ar¢ re¢ognlsEd al the sertlement amount ijue after any trade discount ollered. Prep3yhiei)ts are valibed at the amounl prepald net ol ariy trade discounts dve. Cash at bbnk and in hand Cash at bank and in hand iili'.ludes £èsh and sliort term highly liquid Investinents viitli a Short maturity of less than three months ITorn the dale of acoulsitlon i)r openlng of the deposit or siinilar accoui)t. Page 7
CHRISTIAN CAUSE NOTES TO THE FINANCIAL STATEMENTS lor the ear ended 31 March 2025 Cfeditofs and provlslons Crerjitors and provisions al'e reco8nlsed where the ¢hariiy has a present obli8allon resultin8 Irom è past event that will probably result in the trènbler ol funds to a ihird paity and tl)e amount (Jue to settle the oblieation can lje measured or estlmbted relFablv. Financial instruments The trust has only has Iinaiiclal a55et5 financlal Ilabiiities ol 3 kind thai qualify as basic financial instruments The charily does not acquire put tsption>, derivatives or other tompiex financial In5tTuments ati(I does not therÈloie face ai)y financial risk. Pège 8
CHRISTIAN CAUSE Notes tD the financlal stafements tor the year ended 31 March 2025 l Legal status of the Trust The Trust is a registÈred chèritv. 2 Flnantial performance of the charlty 2024125 2023124 Income 63,011 68,513 Expenditure on charilable activitie5 Expenditure on managemeni and aLministratlort 5,600 1,531 26,850 1.571 7,131 28.421 Net incomellexpenditurel 55,880 40,092 Total fund5 brought lorward Tot31 funds carried forward Represented by: Unrestricted furids- gener?1 137,2111 177,3041 18,668 37,212 18,668 18,668 137,2121 137.2121 3 Income from Donatlons, Grants & Incomè Geheratlon Donation5 & gift aid Inierest re£eivable 62,500 511 68.218 295 63,011 68,513 4 Analysis of empendifure on charltable att5vlt15 Donaiions 5,600 26,850 26,850 S Analysis of Btsvernance and support tost Accouiitancy fees Bank charges 1,020 511 960 611 1,531 1,571 6 Net Income Ilexpendlturel for the year This is stated alter cliarging.. Reporting atcountailts remuneration for èCCOvntancy service5 1,020 960 7 Trustees, remunerailon The trusiees did not receive any remuneratgon or any otl)er benefits froim the Charity during the Vear uncler review. 8 Related party tran5¢4Ction5 Included iii creditor_. is 3 loan from the truste¢ss of £47,44312024'. £92.4431. The108n 15 repayoblf4 on demand and no interest has been charged on the amount outE.tanding. 9 Corporation Tax The Charity is exernpt from tax on iricome and gains falling wilhin Section 505 of the Taxes Act 1988 section 252 of Ihe Taxation of Chaigeable Gains Act 1992 to Ihe extent that these are tipplied lo 115 Iharitable objects. Page 9
CHRISTIAN CAUSE Notes to the Ilnancial statements lor the year eDded 31 Mofch 2025 12 Debtors Amounts due wlthin one year: Gill Aid Recoverabl Sundry debtors 2024125 2023124 12.500 12,500 12,500 12.500 13 Credltors Amounts falllng due wlihln one year-, Other creditors & a(-cruals 48,463 48,463 93,403 93,403 14 Anatysls ol charitable funds Analysis of movem¢nt in unrestricted tund5 Unrestricted - Gener81 reserve: Balance at l Apr1 21)24 Movement in yeaf Balance at 31 Marcl) 2025 137,2121 55,880 177,3041 40,092 18,668 137,2121 IS Analys15 between In balances 2024125 Unrestylcted Reslrlcted Total Cash at bank and in hand Other net curreni as5ets/ Iliabilitiesl 54,631 135,9631 54,631 135,9631 18,668 18.668 2023124 Unre5tritted Resirlcted Total Cash at bank and in hand Other net current asset51 Iliabilitlesl 43,691 180.9031 43,691 180,903 37.212 137.2121 P3Èe JO