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2024-08-31-accounts

‘ Annual Report navigators

‘ 24 Investing in the few for the sake of the many

The Navigators UK Ltd Registered Charity 1099148 (England & Wales), SC038484 (Scotland). Company limited by guarantee 04429021 54 The Avenue, Southampton SO17 1XQ

navigators.co.uk

1 THE BIG PICTURE: a letter from our Chair of Trustees

3

INVESTING IN THE FEW FOR THE SAKE OF THE MANY: a message from our National Director Our Calling

Five Strategic Outcomes

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MOBILISING AN ALONGSIDER MOVEMENT

1. Through our People

2. Through Resources, Training & Events

3. Through Leadership and a Core Support Team

FINANCIAL REVIEW 17

STRUCTURE, GOVERNANCE AND MANAGEMENT 22 REFERENCE AND ADMINISTRATIVE INFORMATION 24 STATEMENT OF TRUSTEES’ RESPONSIBILITIES 26 INDEPENDENT AUDITOR’S REPORT 27 STATEMENT OF FINANCIAL ACTIVITIES 31 BALANCE SHEET 32 STATEMENT OF CASH FLOWS 33 NOTES TO THE ACCOUNT 34

The Big Picture a letter from our Chair of Trustees

Thank you for taking the time to read our annual report and accounts. We hope it provides a good picture of the work that we do as a charity and how, in the words of Jesus, it ‘builds the Kingdom of God’. The work described in this report is carried out by our representatives and members of our wider network and is only made possible through the partnership of those who support us financially and in prayer.

If you are reading this because you are already a part of that story, thank you! If reading this story inspires you to get involved, then please do look at our website or speak to one of our team.

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The map on the next page showing the locations we are working gives you a sense of the diversity of Navigator work across the UK. At 31 August 2024, there were 102 representatives and associate representatives working with the Navigators UK, including four new representatives who joined us over the course of the year. Around a third of our representatives ministered to university students in ten UK cities, with a particular ministry to international students in some of these universities. Other representatives are involved in the leadership of the projects described in this report and ministering in their local communities.

Off the edge of the map, UK representatives continue to work in Poland, France and Asia and we have one representative who makes frequent trips to Africa to support the work there.

One of the most exciting developments this year has been the launch of our Navigator Network Member scheme which is allowing us to equip and support people who share our vision of getting alongside others and seeing what God can do. We hope as this network grows that it will act as a significant multiplier to the work already carried out directly by our representatives and associates, allowing far more people to hear the gospel, become disciples and in turn disciple others. If you are not yet a member of the Navigator Network, I would encourage you to consider joining us as we respond to Jesus’ great commission in homes, communities, workplaces and universities across the country and beyond.

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Investing in the few for the sake of the many a message from the National Director Numbers don't always effectively capture Kingdom impact – depth of faith and maturity are hard to measure. We believe in reaching the many by investing in the few. What did Jesus say was the primary reason that the Gospel was not advancing?

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It wasn’t money (although that helps). It wasn’t opposition (though that is real). It wasn’t the resistance of the culture (although we feel that).

It was people – a lack of people who would be the bridge between Jesus and the broken world.

Our mission as Navigators since our start in 1933, and our work of developing the ‘follow up’ for the Billy Graham Crusades of the 1950s onwards, has been to raise up people - everyday people who would be fruitful in their faith with those around them.

All that we do is seeking to fulfil our vision of raising up a ‘vital movement of the gospel...workers for the kingdom are next door to everywhere’. This coming year (2025) marks 70 years of the Navigators in the UK. It is a moment in our history to give thanks to the Lord for the past and evaluate our impact, but also look forward to what we believe God wants us to do in the years ahead.

Billy Graham and Dawson Trotman

Looking back, it has been said by some that the Navigators is ‘the most influential mission organisation you have never heard of’. Find a Navigator and you will find someone quietly walking deeply in relationship with everyday people seeking to raise up disciples who make disciples where God has placed them.

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But, if we are going to raise up ‘labourers for the harvest field’, we believe that it is vital to share this vision more widely, so that others can follow in Jesus' footsteps, investing deeply in a few disciples in such a way that they go on to do the same.

We believe that to have lasting impact you need to invest deeply in the few for the sake of the many. God uses many things to grow his people through his Spirit – great teaching, resources, local churches, but our conviction is that without personal relational investment, God’s people struggle to grow to the maturity that they would otherwise do.

Matt 9:37 “ the harvest is plentiful, the workers are ‘ few, ask the Lord of the harvest to send out workers into the harvest field”.

We are deeply thankful that our impact has touched countless local churches in the UK over the decades, provided whole generations of church leaders, and brought about fruitful Christian lives across the nation.

But as we look forward, we long for more labourers for God - more people actively engaged in God's mission of both reaching the lost and building believers for fruitfulness. This is reflected in our tagline: . 'Get Alongside someone see what God can do'

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Our Calling

‘To advance the gospel of Jesus and his kingdom through spiritual generations of labourers (alongsiders) living and discipling together among the lost’.

1. The passion to know, love, and become like Jesus Christ.

2. The truth and sufficiency of the Scriptures for the whole of life. Relationship 3. The transforming power of the gospel. with God Core Values

3. The transforming power of the gospel.

4. The leading and empowering of the Holy Spirit.

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Five Strategic Outcomes: In September 2023, we agreed to focus on five Strategic Outcomes which we are seeking to achieve through our work in the period of 2023-2030. These are:

The CORE: Vision

We see a vital movement of the Gospel, fuelled by prevailing prayer, flowing freely through relational networks and out into the nations. Workers for the Kingdom are next door to everywhere!

Alongsiders who live out our CORE: Calling ‘To advance the gospel of Jesus and his kingdom through spiritual generations of labourers (alongsiders) living and discipling together among the lost’.

The 5 Outcomes

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Mobilising an Alongsider Movement Our vision is a 'Movement of Alongsiders', an army of thousands of everyday people who are equipped to make the difference for the Gospel where God has placed them - families, communities, local churches, workplaces. All we are doing through the three areas below are aimed at this single goal.

1. Through our People ’ : ee | Sa ae ee @ . . 2. Through Resources, Training & Events ; A] . > ’ 7 \ Bea , ‘oe | = 3. Through Leadership and a Core Support Team

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1. Through our People we create disciple-making communities across the UK.

a) Student Ministry T hrough our ten student ministries across the UK engaging hundreds of students we seek to engage non-Christians and grow a whole new generation of disciple-makers. We believe our critical contribution is the raising of disciples of depth who will be the ‘Oaks of Righteousness’ (Isa 61) for the next generation.

We invest deeply in the few for the sake of the many. We are seeking to significantly expand the number of campuses we engage with over the next few years.

b) City Collectives Launched in March 2024, we now have 7 cities across the UK that are pioneering these ‘collectives’. They are aiming to gather and mobilise people to the Alongsider vision across these city locations. City collectives provide a context for multiple other pilot ministries such as engaging the 20s generation, workplace, arts, community and local church ministry. We are seeking to see a significant expansion of City Collective locations over the next 5 years.

c) Diaspora Navigator Communities We engage and resource hundreds of people who are Navigators trained Alongsiders who have come to live and d) Local Church work in the UK. This is a thrilling development where we are supporting hundreds of passionate and faith-filled labourers partnerships for the gospel moving into the UK. We have a number of church partnerships throughout the UK where our people are making a significant = ae? eae ar ee ee a en.ee Fe ee A i . impact in raising up disciple-makers Sie , ae PE .*, eo a 2 eelhee Sa WLS through the local church.

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e) Crossing Cultures

The UK is a multi-cultural nation - we have people and expertise in crossing those cultural divides in order to bring the life-changing truth of Jesus.

f) International Missions We have people in key locations around the world including France, Poland, Italy, South Asia. We also partner with Navigator movements around the world and support their work and recently released two of our key leaders to work in the wider European work of the Navigators – Bernard Dishman and Tim Forester.

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g) Navigators Entrepreneurs Community We believe that one of the primary ways in which the Kingdom of God will be displayed and advanced in this next generation is through ordinary Christians setting up businesses that shine the light of Jesus in our hungry and broken world. Set up in 2021 the community gathers over 60 businesses to share vision, resources and encouragement as to God's work through their lives and businesses.

h) NavMums

A dynamic gathering of mums who are being equipped to see the Gospel spread through their families and relational networks.

i) Community Ministry

We have a number of people whose primary calling is to disciple others within the communities which God has placed them.

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2. Through Resources, Training & Events we provide resources through which we seek to mobilise everyday people to disciple-making ministry where God has placed them.

a) NavNetwork Membership

Our Membership program (launched in March 2024) is aiming to connect and resource thousands more disciple-makers. The program connects people with events, city collectives and online (called “Member Modules”). Our first module was launched in Sept 2024 and we hope to see significant increases in the number of people engaging with these modules in the years to come.

In the first six months of Membership being launched we recruited 250 new members and hope that in the first year we will have recruited 400. We view NavNetwork Membership as a key resource for mobilising the UK church to the disciple-making vision.

b) NavNetwork Online Events

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NavNetwork online events are held three times a year and they provide a 'shop window' for our heart and vision to the wider church. Each event gathers around 150 people and we have impacted almost a thousand people with these events since we started in 2019.

c) Connect Internship

Our 1 or 2 year full-time internship with the Navigators for the 20s generation. This is a critical program for investing deeply in young people – ‘investing in the few for the sake of the many’.

These young people participate in our national Connect Training program and are placed in ‘ministry placements’ where they learn ‘on the job’ the heart, character and skills for disciple-making ministry.

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We are very grateful for the support of our individual and trust partners who have allowed us to begin offering grants to all young people taking part in this programme.

d) National Conference

We gathered over 220 people from across the UK in Harrogate in March 2024 for a wonderful weekend of disciple-making training. This is a strategic gathering of the ‘movement’ every year and is critical to our future. We aim to have up to 400 attendees at our April 2025 National Conference as we celebrate our 70th anniversary.

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e) Summer School

A 5 day discipleship school for the 20s generation in Scotland each year – taking a generation of young people deep into the implications of the gospel and encouraging them to live it out. The opportunity to impact this cohort over the 15 years of its existence has been wonderful and has been a significant factor in the recruitment of new interns and representatives.

f) Men’s ministry

I n Glasgow and Edinburgh the Navigators have played a leading role in the “faith at work” initiative, aimed at resourcing and equipping disciple-makers in the first ten years at work. These have led to the opportunity to run two men’s retreats, which have helped increase the confidence of those attending to share, speak and teach their faith to others.

g) Short term missions

Short term mission programmes over the summer provide experience of cross-cultural mission, which is an important part of training for ministry in the UK as well as those considering a call to ministry overseas. Over the summer, groups travelled to Norway, Hungary, Italy and Slovakia.

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Resources

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Alongside Magazine is changing the conversation about
disciple-making in the UK church. This magazine envisions,
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Discipleship Weekly provides 1,945 people each week with inspiration and encouragement in their disciple-making through their email inbox.

The Alongsider Course: We have completed 2 pilots of a key new resource for the UK church called The Alongsider Course which we anticipate filming into a small group resource in spring 2025 for release in early 2026.

I Second Half Living is a ministry focused on helping people make disciples in the Wall ee a \ complexity of the second half of life. This year } \ saw the launch of our first Change Ready F*{ {has, Resource – an innovative small group resource that seeks to help people be ‘fruitful in the : ‘=™ second half of life’.

Our website, social media and publications

are key resources for engaging people in our vision and equipping them with the skills they need from leading a small group to helping others take ‘Time Out with God’.

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3. Through Leadership and a Core Support Team

a movement of alongsiders always requires a nimble and effective organisation that enables all of the ministry activities to flourish.

Leadership of our work is collaborative and participatory, with operational leadership being provided by the National Directors Team who work closely with the board of trustees and with a wider National Leadership Council drawn from across our movement. Over the year all three groups have been engaged in the development of a medium term plan and financial strategy for the next five years, focusing on ensuring that the Navigators has the plans and resources in place to achieve the outcomes described above.

National Directors team:

Phil Boydell National Director

Adam Simmonds Assistant National Director (City Collectives focus)

Stu Newland Mike Spencer Assistant National Director Assistant National Director (Scotland/Ireland focus) (England/Wales focus) (to December 2023) : ! = : — Rosalyn Boydell Nick Baker Assistant National Director (Comms, Finance and Strategy Resources and Eldership focus) Manager

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Our Core Support Team plays an essential role in supporting the flourishing of our work at the grassroots. From processing over a thousand bank transactions each month to organising our National Conference the team provide incredibly efficient support to the governance and administration of our work. This is an even greater achievement when you consider that even after the appointment of a new job share role in June the team is still the equivalent of three and a half full time roles.

The three staff members and an intern who make up our Communications Team are the engine room behind Alongside Magazine, Discipleship Weekly, our new resources and all of the communications that connect a movement of people together.

Core Support and Comms teams:

Naomi Sebborn Operations Manager

Cecilia Kovacs Relationships Executive

Leila Administrative Officer

Holly Price Commissioning Editor

Mark Girvan Comms Manager

Nathan Lang Communications and Marketing Associate

Suzie Nelson Events Executive

One other key team is our new People Team, drawn from both members of the Core Support Team and our front line representatives. They play a key role in how we support our representatives in their ministry and this year they have led a project to renew our supervision systems. We also have a Ministry Partner Development team who are dedicated to supporting our representatives grow a network of ministry partners who understand and share our calling to mobilise a movement of disciple-makers.

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Financial Review

a report from our chair of the Finance Committee

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Reviewing our finances always makes me grateful for God’s provision and the generosity of His people. The heart of our finances are our 1,257 ministry partners who partner with one or more of our representatives. These faithful long term partnerships provide support to our work through prayer and financial giving which enables our representatives to sustain themselves in mission and provides a stable core to our finances. If you are one of one of our ministry partners reading this, thank you!

This year marks the first year of a new five year financial strategy. One key aspect of this is that currently of the donations and grants we receive, £1.56m is restricted to support particular workers or ministries and our challenge is to increase these unrestricted funds to allow us to continue investing in our wider work, particularly in developing the discipleship resources we produce to equip a wider movement of alongsiders.

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unrestricted
7%
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A second key aspect is investing in the next generation of workers who are committing their lives full time to our work. We have established the Next Generation Fund and we are grateful for the contributions we have received this year from individual supporters and grant making bodies which has given us the funds needed to offer ten Connect Interns grants for the 2024/25 financial year.

restricted 93%

The balance sheet summarises our financial assets, and shows total net assets of £1,901,338, a reduction of £71,829 during 2023/24. There are no funds in deficit in the accounts. The key causes of this change was an investment in the charity’s operations from unrestricted reserves of £77,960. This was less than budgeted for thanks to the generosity of individual donors and grant making partners.

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Income

Voluntary donations and grants were £1,482,154 (2023: £1,409,728). In addition the charity also recovered gift aid of £202,561 (2023: £183,136). This represents an increase of 5.1% in voluntary income excluding legacies. This reflects an increase in the charity’s central fundraising activities as part of its long term plan to move away from deficit budgets and also continued emphasis on a Ministry Partner Development programme to support the funding of our representatives’ work.

Most of our voluntary income is restricted by the donors to support the ministries of particular Navigator representatives or projects. An 8% shared services contribution is levied on restricted gifts to help fund the activities by the national office to support the work of our frontline team.

Despite the ongoing national economic challenges, the overall income picture is one of building on a stable base and the trustees are very grateful for the faithful generosity of our supporters. They are continuing to actively monitor the monthly income for the support of individual Navigator representatives and for our general funds. If there are indications that particular Navigator representatives are suffering hardship as a result of a fall in income, the Charity has made shortterm discretionary grants to these representatives.

Expenditure

The bulk of our expenditure continues to be payments made to support the ministries of selfemployed Navigator representatives working in the UK and abroad.

The Navigators UK’s principal areas of expenditure to achieve our charitable objectives for the public benefit are:

Supporting People and Projects

The support of self-employed Navigator representatives who are funded by donations made for their ministries. Within the UK these representatives are currently helping people to live out and pass on the Christian faith in a variety of contexts and situations, including university students, those in their early working life who have graduated from our student ministries, those beyond 50 years of age, those of different cultures living in the UK, and church small groups and leaders. Some of our representatives do similar work in other countries, mostly in Europe but also in Africa, the USA and Asia.

National and Regional Initiatives

National and regional initiatives that build on the work of individual representatives and self-funding associates, including communications to equip and encourage the wider movement and the development of new discipleship resources for use both within the Navigator movement and by individuals and churches, and the provision of short-term overseas trips to provide younger Christians with experience of living and working in a cross-cultural context.

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Training and Development

Initiatives for the training, development and care of Navigator representatives and associates, including a graduate programme called Connect, and a NavEquip course for those wishing to develop a longer term association with the Navigators UK.

Events

Events to connect and envision friends and supporters. These range from our flagship National Conference to events for students, emerging leaders and entrepreneurs.

Unrestricted funds (including the 8% shared services contribution) were used to fund ministries and projects and to cover the central support costs of the national office and governance. These central support costs were £301,408 (2023: £245,620). The increase in these costs reflects the impact of inflation on operating costs, and continued investment in our central services and communications team as we seek to equip and support a wider membership of people sharing our vision for sharing the gospel with those God has put them alongside.

Investment Policy

The majority of investments are maintained in a low-risk liquid position with competitive interest. In addition £200,082 is held in the CCLA COIF Ethical Investment Fund to better protect the charity’s strategic reserves from inflation. The placement of the remaining funds has been reviewed to maximise interest rates and is now divided between the CCLA COIF Charity Deposit Fund, a variety of notice accounts protected by the government Financial Services Compensation Scheme and the remainder held with the charity’s principal bankers. The amount invested, the spread over institutions and the interest rates earned are regularly reviewed by the Finance Committee of the board.

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Reserves Policy

Unrestricted funds are held in general funds to meet the costs of future ministries and projects and to underwrite current activities. Monitoring of reserve levels, resultant budget setting and review of actual financial performance are reviewed by both the Finance Committee and the board.

Key elements of our reserve policy:

Our current reserve position and projections:

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Size of unrestricted reserves compared with reserve margins

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Fundraising Activity

The Charity’s fundraising approach is based on building personal relationships with donors and potential donors, inspiring those who share our goals to want to partner in our work both financially and through prayer. Self-employed Navigator representatives are responsible for raising funds for the Charity that can be used to support the costs of their ministries; the Charity can provide them with information packs and fundraising materials to help them in this.

During the financial year the Charity has increased its efforts to identify grant making bodies willing to partner with us in our work, and has added a part-time member of staff to the team to support this work. We already have cause to be grateful for some of the opportunities this has provided and look forward to continuing to develop this aspect of our work.

Fundraising to support central Charity costs is co-ordinated by a core group including members of the NDT and staff members and is overseen by the trustees’ Finance Committee. The Charity does not use commercial fundraisers.

Supporters are thanked appropriately and their data is kept secure. We do not sell or share supporter data for marketing purposes. We have not received any complaints about our fundraising activity.

Going Concern

In the light of the continuing generous support of our donors and the charity’s strong balance sheet and reserves, the trustees are confident it is appropriate to prepare the annual accounts on a going concern basis.

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STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

Navigators UK is a company limited by guarantee with charitable status which was incorporated on the 1st May 2002. In the event of the company being wound up, the members are liable to contribute such an amount as may be required (not exceeding £10) in respect of the guarantee. The Charity was registered in Scotland in July 2007. The governing document is its Memorandum and Articles of Association, these were amended by a special resolution in August 2024 to update them in line with the latest Charity Commission guidance.

Appointment of Trustees

Trustees are appointed by the board after prayerful consideration of candidates, the needs of the Charity and the potential contribution of new trustees. When new trustees are being sought, board members, representatives and associates are invited to suggest individuals and the board decides who to approach and invite to consider becoming a trustee. In order to familiarise themselves with the ethos, aims and activities of the Charity, potential trustees are invited to attend a board meeting as observers before being invited to join the board. Potential trustees are interviewed by at least two board members and two references are taken up prior to their appointment If the individual is willing to be a trustee they are elected by the board and formally invited to join. New trustees are encouraged to attend training seminars and all trustees are invited to attend the annual National Conference.

Organisation

Responsibility for the governance of the Charity lies with the board of trustees, which meets at least three times a year. The board has established a Finance Committee, which met three times last year and comprised three trustees and the National Director, with responsibility for budget setting, monitoring of income and expenditure and the overview of the year-end accounts and audit. The board has also established a Representative and Pastoral Committee, which met three times last year and comprised three trustees and a member of the people team; this committee deals with pastoral matters relating to representatives and associates in order to better aid the fulfilment of trustee responsibility in these important areas. During the year one new trustee was appointed.

The board see it as part of their responsibility to be in direct contact with the representatives and associates around the UK in order to be aware of the developments in the ministry and the needs and opportunities that arise. Trustees are encouraged to attend local Navigator events and meetings to have contact with representatives, associates and supporters when this is possible.

Operational responsibility for the ministry of the Charity is entrusted to the National Director, supported by the National Director’s Team. The National Director and all the other Navigator representatives are self-employed and work in association with the Charity to provide ministry services to enable the Charity to fulfil its objectives and related activities. Such services are set out in formal ministry agreements, which are regularly reviewed. The Charity employs a central services team of five (3.5 Full Time Equivalents) with responsibility for operations, human resources, financial management, events and fundraising. Three other staff (1.73 FTE) supported by an intern have responsibility for managing and delivering the Charity’s communications to representatives, associates, supporters, trustees and the wider community and the production of resources.

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Navigators UK belongs to the European Navigator region (NavEurope) and is part of the worldwide Navigator partnership, which has its international office in Colorado Springs, USA. Members of the Core Support team provide support to NavEurope with accounting and administrative support to the Regional Director. NavEurope is charged for these facilities and support. The aims and objectives of NavEurope are very similar to those of Navigators UK but they work in a wider European context.

Related Parties

None of the trustees receive remuneration or other benefit from their work with the Charity. The opportunity to declare any potential conflicts of interest is presented at the commencement of each board meeting.

Risk Management

The trustees continue to identify the major risks to which the organisation is exposed and ensure that risk is managed to a satisfactory level. Risks are identified and reviewed during the regular programme of board and board Committee meetings, where existing and new ministry activities, financial developments and regulatory changes are considered in the context of the risk they bring to the organisation. Once identified, risks are formally documented within a Risk Register and, where appropriate, controls are implemented so as to seek to reduce the residual risk to an acceptable level commensurate with the Charity’s resources.

The principal risks identified relate to the impact of macro-economic conditions on fundraising, reduction in reserve values due to poor investment decisions, the impact of pandemic illness on relational ministry and current legislative uncertainties around the definitions of employment status.

A process of monitoring income levels for both individual representatives and central funds was put in place during the Covid-19 process and this has been kept in place to allow early identification of any significant reduction in donations due to the current economic situation.

In common with many charities with a small number of employees, the loss of key office staff through illness or resignation poses a risk to the day-to-day functioning of the Charity. The trustees have in place measures to detect emerging issues in good time but accept there will still be a residual risk.

In relation to employment status, the trustees have continued to review the legislation and recent court judgements and take professional advice. In 2024/25 a review of all individual working relationships will be carried out to ensure that all team members are in the most appropriate legal relationship with the charity.

The trustees continue to ensure a regular focus on our reserve levels as an integral part of our budgeting process.

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Reference and administrative information

Charity Registered in England & Wales No. 1099148 Charity Registered in Scotland No. Company SC038484 No. 04429021

Registered Office

Turner House 54 The Avenue Southampton SO17 1XQ

Key Management Personnel Key management personnel for the 2023/24 financial year comprised the trustees and the National Director’s Team.

Trustees

The trustees, who are also directors for the purposes of Company law, who served during the year and since the year end are:

S Wroe †* (Chair) L de Caestecker (to 23/03/2024) A Craig H Heron † P Inusa (appointed 12/02/2024) S-M Kueh A Jones† S Wexler **

*Finance committee

†Representative and pastoral committee

National Director’s Team

P. Boydell – National Director

N. Baker

R. Boydell

S. Newland (to 31/12/2023)

A. Simmonds

M. Spencer

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Advisors

Bank NatWest plc
5 Market Place
Kingston upon Thames
KT1 1JX
Solicitors Anthony Collins Solicitors LLP
134 Edmund Street
Birmingham
B3 2ES
Auditors Burton Sweet Ltd
The Clock Tower
5 Farleigh Court
Old Weston Road
Flax Bourton
Bristol BS48 1UR

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Statement of Trustees’ Responsibilities

The trustees (who are also directors of The Navigators UK Limited for the purposes of company law) are responsible for preparing the Trustees’ Report (incorporating the strategic report and directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom 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 income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

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:

Signed on behalf of the board of boards

Simon

Simon Wroe – Chair

Date 2/12/2024

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Independent auditor’s report to the members of The Navigators UK Limited

Opinion

We have audited the financial statements of The Navigators UK Limited (the “Charity”) for the year ended 31 August 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, 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:

Basis for opinion

We conducted out audit in accordance with international Standards in 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 Charity 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 directors’ 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 charity'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 directors with respect to going concern are described in the relevant sections of this report.

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Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. 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.

In connection with our audit of the financial statements, 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 the fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

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

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

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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 they 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 Charity’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 trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

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.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

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Our audit procedures in relation to fraud included but were not limited to:

discussing amongst the engagement team the risks of fraud;

testing journal entries to identify unusual transactions;

investigating the rationale behind significant or unusual transactions.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify noncompliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditors/audit-assurance-ethics/auditorsresponsibilities-for-the-audit. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the Charity’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and section 44(1)c of the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the Charity’s members those matters we are required to state in 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 Charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Joshua Kingston ACA (Senior Statutory Auditor) For and on behalf of Burton Sweet Limited

Statutory Auditor The Clock Tower

5 Farleigh Court Old Weston Road Flax Bourton

Bristol BS48 1UR Date: 02/12/2024

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The Navigators Limited

Statement of Financial Activities for the Year ended 31 August 2024

(Including Income and Expenditure Account)

The Charity has no other recognised gains or losses other than the results for the year as set out above.

All the activities of the Charity are classed as continuing.

Prior year fund comparatives are disclosed in note 18.

The notes on pages 34 to 49 form part of these financial statements.

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The Navigators Limited

Registered in England & Wales (1099148) and Scotland (SC038484)

BALANCE SHEET AS AT 31 AUGUST 2024

These financial statements have been prepared in accordance with the special provisions for small companies under part 15 of the Companies Act 2006.

Approved by the Trustees on 2nd December 2024 and signed on their behalf by:

S. Wroe

The notes on pages 34 to 49 form part of these financial statements.

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The Navigators Limited

Statement of Cash Flows for the Year ended 31 August 2024

Charity law prohibits the use of net cash flows on any restricted fund to offset net cash outflows on any fund outside of its own purposes, except on special authority. In practice, this restriction has not had any effect on cash flows for the year.

The notes on pages 34 to 49 form part of these financial statements.

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Notes to the Accounts

1. Accounting Policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

a. Basis of accounting

The Charity is a public benefit entity. The financial statements have been prepared in accordance with the historical cost convention (except for investments which have been included at fair value) and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019.

b. Going Concern

The trustees regularly review whether going concern is the correct basis for the preparation of the accounts. They are confident that this is the case based on a review of anticipated future cash flows and the Charity's strong balance sheet. They consider that there are no material uncertainties related to events or conditions that cast significant doubt on the Charity's ability to continue as a going concern.

c. Fund accounting

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or

through the terms of an appeal.

d. Income

All income is included in the Statement of Financial Activities when the Charity is entitled to it and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

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e. Expenditure

Expenditure is recognised on an accrual basis, as a liability is incurred. Expenditure includes VAT,

which cannot be recovered and is reported as part of the expenditure to which it relates.

f. Tangible fixed assets

Assets costing more than £1,000 are capitalised. Assets are initially recognised at cost or value to the Charity, and then held at this value less subsequent depreciation. An annual review for

indicators of impairment is carried out on the property of the Charity by the Trustees. Depreciation is provided at the following annual rates in order to write off the cost of each asset over its estimated useful life (a full year's depreciation is calculated in the year of purchase and none in the year of disposal):

Office and computer equipment - 25% p.a. straight line

[g. Stock]

Stocks of literature and merchandise are stated at the lower of cost and net realisable value. Provision is made for slow-moving stock when appropriate.

h. Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any discounts due.

i. Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity or notice period of 95 days or less from the date of acquisition or opening of the deposit or similar account.

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j. Creditors

Creditors are recognised as soon as there is a legal or constructive obligation committing the Charity to pay out resources. Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

k. Pensions

The charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charity and are independently administered. Contributions are charged in the accounts as they become payable in accordance with the rules of the scheme.

l. Leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

m. Investments

Investments are initially recognised within fixed assets at cost, then subsequently at market value with any gains or losses recognised in the Statement of Financial Activities.

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2. Income from Donations and Legacies

3. Income from Charitable Activities

4. Expenditure on Charitable Activities and Raising Funds

Central support costs are analysed in note 5.

Central support costs were divided on the basis of support staff time, with the split between charitable activities for each member of staff reflecting the particular activities they are involved with.

National and regional initiatives includes central support costs related to work of the European Navigator Region of £16,806 (2023 £11,374).

Within payments to representatives & projects (direct costs), institutional grants of £35,208 (2023: £121,065) were paid to Navigator projects in UK, Africa and North America. The remaining payments of £1,397,263 (2023: 1,296,300) consisted of grants to individuals.

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5. Central Support Costs

6. Net Income before Transfers

This is stated after charging:

7. Staff Costs and Numbers

8. Fixed Assets

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9. Investment Assets

10. Prepayments and Debtors

11. Creditors: Amounts Falling Due Within One Year

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Notes to the Accounts for the Year ended 31 August 2024 (continued)

12. Movement in Funds

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12. Movement in Funds (continued)

(i) Libby Hinton Fund holds part of a legacy that has been designated by the trustees for the provision of counselling, spiritual direction and retreats.

(ii) Fixed Assets Fund is a fund designated by the trustees to hold the value of fixed assets.

(iii) Central Services Fund holds part of a legacy that has been designated by the trustees to contribute towards central support costs.

(iv) London House Fund (designated) holds a legacy relating to the London House and rental income. The fund has been designated to allow monitoring of the costs of operating and maintaining the property.

(v) Representative Funds represents restricted donations to The Navigators UK Limited for the support of individual self-employed Navigator representatives or their ministry funds.

(vi) Admin Fund is a fund to receive restricted donations for administration costs.

(vii) Second Half Living is a fund to receive restricted donations for initiatives working with people in the second half of life.

(viii) Student Ministries is a fund to receive restricted donations for Student Ministries initiatives.

(ix) Church Ministries is a fund to receive restricted donations for Church Ministries initiatives.

(x) Other restricted gifts represents small restricted donations for specific events or national initiatives.

(xi) Restricted grants represents grants received for specific purposes during the year 2023/24 that have not been entirely expended.

(xii) Next Generation Fund is a fund to receive restricted donations to support interns, new reps and the transition of representatives to employed status.

(xiii) City and Regional Ministries are funds received to support Navigator work in specific cities and regions. At the start of the 2023/24 year £11,182 of funds were reclassified from representative funds to this category.

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12. Movement in Funds (continued)

Transfers shown are net movements between funds and consist of:

Central Support Costs Transfer: Transfer of Central Support Costs relating to the London House from designated fund to General Unrestricted Funds.

Fixed Asset Transfers: Transfer the value of newly acquired fixed assets from unrestricted funds to the designated fund and transfers the cost of depreciation to unrestricted funds.

Administration charge transfers: a levy on donations received transferred from various restricted funds to unrestricted general funds.

Ministry transfers: movement of funds from various restricted and designated funds to unrestricted general funds to contribute towards expenditure in line with their restrictions and designations.

General Fund transfers: donations that in the past have been restricted and have been redirected by the donor to unrestricted general funds.

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Notes to the Accounts for the Year ended 31 August 2024 (continued)

13. Analysis of Net Assets between Funds

14. Commitments under Operating Leases

At 31 August 2024 the charitable company had future minimum lease payments under non-cancellable operating leases for each of the following periods:

Expenditure on the Statement of Financial Activities for the year ended 31 August 2024 relating to these leases was £26,278 (2023: £25,209).

15. Trustees’ Remuneration

None of the trustees received any remuneration in the year (2023: £nil). £714 travel expenses were reimbursed to two trustees (2023: £1,046).

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16. Donations from Related Parties

Aggregate donations (including tax refunds) received from trustees, key management personnel and their close family members was £34,743 (2023: 33,525).

17. Related Party Transactions

Related party transactions during the year relate to grants made to the self-employed representatives to further the purposes of the charity.

Helen Heron is a trustee of The Navigators UK Limited and is a close family member of a selfemployed representative of the charity. The daughter of Helen Heron (a Trustee of the Charity) is a self-employed representative of the charity and received grants totalling £20,716 to further the purposes of the charity £47,734 (2023: £20,716).

Philip Boydell is the National Director of The Navigators UK Limited, and is a close family member of Rosalyn Boydell. Adam Simmonds is an Assistant National Director. Michael Spencer is an Assistant National Director and a close family member of Rebecca Spencer. Stuart Newland was an Assistant National Director until 31 December 2023 and is a close family member of Jennifer Newland. All of these operates as self-employed representatives of the charity and as such grants totalling £172,342 (2023: £155,463) were made to them to further the purposes of the charity.

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18. Prior Year Fund Comparatives for the Statement of Financial Activities

The Charity has no other recognised gains or losses other than the results for the year as set out above. All the activities of the Charity are classed as continuing.

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19. Prior Year Fund Comparatives for the Movement in Funds

(i) Libby Hinton Fund holds part of a legacy that has been designated by the trustees for the provision of counselling, spiritual direction and retreats.

(ii) Tithe Fund held money designated by the trustees to be used as grants for projects and individuals associated with other Navigator organisations worldwide in line with the Charity's objectives. Following a review of how we support the worldwide partnership, the fund was closed during the year.

(iii) Fixed Assets Fund is a fund designated by the trustees to hold the value of fixed assets.

(iv) Central Services Fund holds part of a legacy that has been designated by the trustees to contribute towards central support costs.

(v) London House Fund (designated) holds a legacy relating to the London House and rental income. The fund has been designated to allow monitoring of the costs of operating and maintaining the property.

(vi) Representative Funds represent restricted donations to The Navigators UK Limited for the support of individual self-employed Navigator representatives or their ministry funds.

(vii) Admin Fund is a fund to receive restricted donations for administration costs.

(viii) Scottish Admin Fund is a fund to receive restricted donations for administration costs associated with events and initiatives in Scotland. During the year in consultation with the donors the fund was closed and monies held used to offset the costs to the general fund of operating the Scottish Office.

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19. Prior Year Fund Comparatives for the Movement in Funds (continued)

(ix) Robinson Africa Fund is a restricted fund comprising a legacy left to The Navigators UK Limited to be used for work in Africa.

(x) Second Half Living is a fund to receive restricted donations for Second Half Living initiatives.

(xi) Student Ministries is a fund to receive restricted donations for Student Ministries initiatives.

(xii) Church Ministries is a fund to receive restricted donations for Church Ministries initiatives.

(xiii) Other restricted gifts represent small restricted donations for specific events or national initiatives.

(xiv) Other restricted grants represents grants received during the year 2022/23 that have not been entirely expended and which are anticipated to be spent as projects are completed in 2023/24.

Transfers shown are net movements between funds and consist of:

Transfer of designated funds: movement of funds set aside by the trustees for specific purposes from unrestricted general funds into designated funds.

Central Support Costs Transfer: Transfer of Central Support Costs relating to the London House from designated fund to General Unrestricted Funds.

Fixed Asset Transfers: Transfer the value of newly aquired fixed assets from unrestricted funds to the designated fund.

Depreciation Transfers: Transfers the cost of depreciation of Fixed Assets from the designated fund to unrestricted funds.

Administration charge transfers: a levy on donations received transferred from various restricted funds to unrestricted general funds.

Ministry transfers: movement of funds from various restricted funds to unrestricted general funds to contribute towards expenditure in line with their restrictions and designations.

General Fund transfers: donations that in the past have been restricted and have been redirected by the donor to unrestricted general funds.

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Notes to the Accounts for the Year ended 31 August 2024 (continued)

20. Reconciliation of the Statement of Financial Activities

21. Analysis of Changes in Cash and Cash Equivalents

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Notes to the Accounts for the Year ended 31 August 2024 (continued)

22. Prior Year Comparatives for the Reconciliation of the SOFA

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Join the movement!

The Navigators UK Ltd is a charity registered in England and Wales (1099148) and Scotland (SC038484) and is a company limited by guarantee registered in England and Wales

www.navigators.co.uk 54 The Avenue info@navigators.co.uk Southampton 023 8055 8800 SO17 1XQ

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