The Inquirer Publishing Company12004) Report and Accounts 31 December 2025 Registered Office 1-6 E55ex Street The Strand LONDON WC2R 3HY Registered in England as a company limited by Guarantee No: 4962252 Registered Charity No.. 1101039
THE INQUIRER PUBLISHING COMPANY (2004) Charity registration number 1101039 The Seventeenth Report of the Trustees. The Trustees are pleased to present their Report and Accounts for the year ended, 31 Decembef 2025 to the Annual Meeting of the Company held on TuesdayApril 21, 2026. Reference and Administrative infomiation: Charity name: The Inquirer Publishing Company (2004) Charity Registration number 1101039 Company Registration number 4962252 Registered Office: Essex Hall, 1-6 Essex Street, London WC2R 3HY Bankers: CAF Bank, West Malling, Kent ME19 4TA Independent Examiner: Adrian P Brooks FCCA, Scott Roberts Taylor & Co, Hyde, Cheshire SK14 1AG Directors and Trustees The directors of the charitable company (the charity) are its Trustees for the purpose of company law and throughout this report are collectively referred to as the Trustees. Chair Jo O'sullivan, (also Trustee) Diane Bennett, (also Twstee) (Resigned 1210312025) Company Secretary.. Kieren Mardle-moss, (also Trustee) Trustees: Rev. Stephanie Bisby Angela Maher Rev. Feargus Maccabe O'connor (Resigned 0610212026) Victor Anderson Ann Howell (Appointed 1410112025) Rev. John Midgley (Resigned 1210312025) Editor of The Inquirer. Laura Autumn Cox Administrator - Steve Bisby
THE INQUIRER PUBLISHING COMPANY (2004) Charity Registration Number: 1101039 Structure, Governance and Management Constitution The Company was incorporated under the Companies Act as a private company limited by guarantee on 13 November 2003 and a registered charity governed by its Memorandum and Articles of Association. Trustees (Directors) The Trustees retiring by rotation is John Midgley, Rev. Risk Management The Trustees have examined the major strat8gic and operational risks which the charityfaces and confirms that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks. Public Benefit Statement The Trustees take into account the Charity Commission guidance on public benefit and believe that the Company activities are in line with that guidan. Objectives Activities, Achievements and Performance Objectives The objective is to publicise the activities and values of the General Assembly of Unitarian and Free Christian Churches by means of a monthly newspaper. Activity, Achievements and Performance The Board has met both in person and remotely five times during 2025 in a period of stability for The Inquirer following changes implemented in previous years. We believe this has served us well as we continue to benefit of the appointment of Laura Autumn Cox as Editor which has seen a modernisation of how the publication diversifies its contributions in style and demographic background. Furthermore, the Board increased its capabilities through recruiting Ann Howell to the board. We wish to express our deepest thanks for the many years, service given by Diane Bennett and Rev. John Midgley who stepped down from the Board in 2025. Fiscally, whilst the long-term aspirations of the Board is to achieve 60 % of funding through donations- we have seen the stabilising of our oufflows which has resulted in more of a consistent and sustainable footing financially. It is anticipated that our modemisalion and diversification projects will continue in the coming year and The Inquirer will be looking at multiple funding streams to complete this worfr. The Friends of The Inquirer scheme continues, as does our support of Edwards Insuran Ltd (which we hope to deepen in the coming year) and the continued support of the General Assembly.
THE INQUIRER PUBLISHING COMPANY (2004) Charity Registration Number: 1101039 Financial Review Results: As at the 2025 year-end, The Inquirer has approximately £26,000 in net current assets which we have stated are monies to cover our reserves policy, (see below). Income from Subscriptions was at £23,334. The cost of editing, printing and distributing the Inquirer was £23,714. The breakdown of these figures is.. Printing and Paper £6,766 Postages £4,488 Editor and Editorial Assistance £12,295 Proof Reading £165 The decreases in income were down to the reduction in subscribers and consolidating numbers of copies sent to subscribing chapels. Due to the move to a monthly publishing run and a new editor, there were associated decreases in both the cost of paper & printing and editorial costs. We value our readers and look forward to meeting with them at the next General Assembly meetings when we can thank them for their support and enGouragement in person. The modernisation and diversification plan is hoped will help increase activity and subscribers to The Inquirer. Reserves Policy: The Board considers that it is necessary to hold in reserve in the unrestricted fund a sum equal to three months expenditure. This would amount to £15,000. Trustees responsibilities for preparing the accounts. The Trustees are responsible for preparing the Trustees Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK 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 the application of resources, including income and expenditure of the charitable company for the year. In preparing these financial statements the Trustees are required to: select suitable accounting policies and apply them consistently. Observe the methods and principles in the Charities SORP 2015 (FRS 120) Make judgements and estimates that are reasonable and prudent. State whether UK Accounting Standards have been followed subject to any material departures disclosed in the financial statements. Prepare financial statements on the goingdconcern basis unless it is inappropriate to presume that the charitable company will continue in operation.
THE INQUIRER PUBLISHING COMPANY {2004) Charity Registration Number: 1101039 The Trustees are responsible for keeping proper accoursting records that disclose with reasonable accuracy at any time the financial position of the charity and enables Ihem to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the Trustees are aware.. 1. There is no relevant information of which the Charitable Company's examiner is unaware= and 2. The Trustees have taken all the steps that ought to have been taken to make themselves aware of any relevant information and to establish that the accounts examiner is aware of that infomiation. Accounts Examiner Scott Roberts Taylor & Co. will be appointed at the Annual General Meeting as examiners for 2026. On behalf of the Board Rev. Kieren Mardle-moss Finance Director, Company Secretary 21 April 2026
THE INQUIRER PUBLISHING COMPANY (2004) Charity Registration Number: 1101039 Independent Examiners, Report to the Trustees of the Inqulrer Publlshlng Company120041 We have prepared the financial statements for the year ended 31. December 2025 on pages 7 to 10, which have been prepared on an accruals basis. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The charity's trustees are responsible for the preparation of the accounts. The charity's trustees Consider that an audit is not required for this year (under section 144 of the Charities Act 2011) and that an independent examination is needed. It is our responsibility to- examine the accounts (under section 145 of the 2011 Act) to follow the procedure laid down in the general Directions given by the Charily Commissions (under section 145{51(b) of the 2011 Act),. and to state whether particular matters have Gome to our attention BASIS OF INDEPENDENT EXAMINER'S STATEMENT Our examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with Ihose records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a Irue and fair. view and the report is limited to those matters set out in the statement below. INDEPENDENT EXAMINERS STATEMENT In connection with our examination, no matter has come to our attention (1) which gives us reasonable cause to believe that in any material respect the requirements.. to keep proper accounting records in accordance with section 130 of the 2011 Charities Act., and to prepare accounts which accord with Ihe accounting records and comply with the accounting requirements of the Charities Act 2011. have not been met or (21 to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. .L.L.A. Adrian Paul Brooks FCCA Scott Roberts Taylor & Co Accountants & Registered Auditors Central Buildings 517 Corporation Street Hyde Cheshire SK14 1AG 13.1!.Ii
The Inquirer Publishing Comp8ny120041 Donations received durin8 the year to 31 December 2025 2025 2024 15 50 Adelaide Unitarian5 Harris College Kin8 Edward Street Chapel LDPA Merseyside & District Missionary A550ciation Midl8nd Unitarian Assn NELUM 37 1400 250 500 iooo iooo iO(Xt k-11 Norrhem Unltarian Assn RChdaIe Unitarians Scarborough Unitarians Scottish Unitarian Assn Shrew5bury Unitarian Church Warmsley Unitarian Chapel Sundry donations 200 2C 75 4) 250 250 16 5,635 8,891 250 41 2,076 5.804
The Inquirer Publishing Company12004) STATEMENT OF FINANCIAL ACTThIITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Note 2025 2024 Incoming resouices Generated from Charitable Donations lllterest and Dividends on Investments General Assembly Grant Realised gain on Investment Unrealised gain on Investment Total Incoming resources 24,581 5,604 123 15,000 31,002 8,891 48 5,500 85 45,593 48 45,489 Resources expended Direct Charitable expenditure Management and Admini5trdtron 2a 2b 23,714 9.145 32,858 12,735 38.499 8.497 46.996 1.507 Net Incoming resources for year Unrestricted FLbnd at 1 January 2025 13,267 14,774 Unrestricted Fund at 31 December 2025 26,002 13,267 The notes on pages 9 and 10 fonr part of these accounts
The Inquirer Publishing Company120041 BALANCE SHEET 31 DECEMBER 2025 2025 2024 Note Current Assets Inveslmenl Debtors Cash at Bank 1.031 21,210 14,607 36.848 946 11,192 12,554 24,692 Créditors Amounts falling due within one year 10,846 11,425 Net Current Assets 26,002 13,267 unstrICted Fund Fund Balance 26,002 13,267 For tha finanaal year in quastion th8 companyw8s èntid8d to èxamptH)n unr section 4T1 ol the CompanEs Act 2006 relating to srnall ¢ornpanies. No members have required the c(Ynpany io obtain an audit of lis a¢xount5 for the yèar in qUastn in acc(an wth section 476 ofth& Compan$ Act 2006. The d1CtOrS acknowle(Jge their responsibility for complying with the requirements of the Ad with respect to accounting r&cords snd fortha preparation of the accounts. These accounts have been preparj in accordan with the FKovisions applicabl8 to c(Ynpans subject to the 5rnall companies. regime. The financial statements were approved by the Trustees on 21 April 2026 and Signed on thetr behalf by. The notes on pages 9 and 10 fom) part ofthese accounts.
The Inquirer Publishing Company (2004) Notes lo the Accounts 31 December 2025 Accounting Policies The financial statements have been prepared in accordance with the Financial Reporhng Standard for Smaller Entities (effective January 20151 the Companies Act 2006 and Reporting by Charities Statement ol Recommended Practice applicable to charities, preparing their accounts in accordance wth the Financial Reports'ng Standard, pub115hed 16 July 2014. Income is shown on a receivable basis 8nd presents Subscriptions and a(fverb"sment sales. Voluntary inco 18 recéived by way of donations and glrts and Is included in full in the Statemènt of FinaneiaS Activiities when ieceivable. Grants are recognised In full in the Statement of Financial Acts"viities when reCeivae. 2025 2024 1. Incoming Re8ources Sub$ciiptions Advertisements Friends Sundries 23.334 222 1.025 28,227 1,513 1,258 24.581 31.002 2. Resources expended a D1cl Chartsble expenditure Printing and Paper Postages Editor and Editorial Assistan Proof Reading 6,766 4,488 12.295 165 23.714 9,067 6,627 22.290 515 38.499 b.Managemenl and Adrnini3lrab"¢n Administration costs Insurance Computer Costs Advertising Travel and Sundry Expenses Vellue hiie Consultancy Bank charges PayPal lees Stripe fees Bad debt provision ExaminerlAuditors Remuneration 3,987 1,445 4,208 1,435 455 220 711 81 450 60 146 730 64 115 28 46 1,350 8.497 1,550 9.145 c TTU$tees Remuneration No Trustee received any remuneration d. Trustees Expense5 The Trustee$ wer8 reimbursed expenses of £NIL12024 £NILI during the year. 3. Debtors Dèbtors and prepaymènts VAT Debtor 20.266 944 21,210 9.617 1,575 11,192 4. Creditors Subscriptions TÈeènied in advance Other Creditors 9,302 1.544 10.846 7,621 3.804 11,425
The Inquirer Publishing Company (2004) Notes to the Accounts - 31 December 2025 (contd) 5. Capital Commitments There were no capital commitments eilhef conliacted or authorised al 31 December 2024 2025 2024 6. Investment 474.383 shares Newton SRI Fund for Charities (GBP Inc.) valued al 199.37p per share 12024. 199.37pl Valuation at 1 January 2025 (20241 1,031 946 85 946 898 48 Disposal proceeds 85 48 Unreallsed IL05s)IGain on valuation 2025120241 Realised Gain on valuation 2025120241 85 48 85 48 7. Liability of members In the event of the Company being wound up during the period of membership or within one year afterwards, every member undertakes to contribute lo the assets of the Company an amount not exceeding £10 Ilen pounds) for the payments of debts and liabilities contracted up to the date of cessation of membefship. The number of members al 31 December 2025." 712024.. 9) 10