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2025-07-31-accounts

Trustees’ Annual Report & Financial Statements for the year ended 31st July 2025

Registered Office

York Hub

Popes Head Court Offices Peter Lane

York YO1 8SU

Tel: 01904 373048

www.timeforgod.org

Registered Charity No. 1101997 Company Limited by Guarantee No. 3971726

Time for God Trustees’ Annual Report for the year ended 31 August 2021

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Time for God Trustees’ Annual Report for the year ended 31 July 2025

Time for God is a registered charity No. 1101997 and a company limited by guarantee No. 3971726 2

Introduction

The trustees who are also directors of Time for God (or “the Charity” or “TfG”) for the purposes of the Company Law, present their annual report and audited financial statements of the Charity for the year ended 31st August 2025. The financial statements comply with the Charities Act 2011, the Companies Act 2006 and the Memorandum and Articles of Association.

They are in full compliance 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) issued on 16 July 2014 as updated through Update Bulletin 1 published on 2 February 2016.

Objectives of the Charity

The Charity’s objects are to promote and develop voluntary work and volunteering opportunities and other similar charitable activities for the benefit of the community and to advance the education, Christian faith and development of volunteers and others by providing training, advice, information and assistance.

Our Mission Statement

TfG aims to improve lives through providing high quality volunteering opportunities for young people, in a Christian context.

Our Vision

TfG aims to be the foremost (based upon reputation, quality, & size) UK based Christian charity providing opportunities for growth and development of young people through volunteering.

Public Benefit

The Trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties. The Trustees consider that all the activities of TfG are carried out for the public benefit.

About Time for God

Time for God exists to create an environment whereby volunteers are encouraged to explore and grow in the Christian faith through a programme of service, teaching, learning and

Time for God Trustees’ Annual Report for the year ended 31 August 2021

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personal reflection. It is one of the longest established ecumenical Christian volunteering organisations for young people in the UK. It works in partnership with churches and Christian organisations of all traditions across the world and with other European and International Voluntary Service Organisations.

Volunteering to explore ministry and mission TfG volunteers come from the UK, Europe, Africa, Asia, South America and the USA. The majority are aged between 18 and 25. They offer a year of their lives to work as full-time volunteers in diverse organisations in the UK, working with churches and community groups, residential care homes, hostels, schools and activity centres. They are provided with accommodation and food. They explore their faith, develop their skills, mature as people and make life-changing decisions about their future. They invariably enrich the lives of the people and communities they serve. TfG enables adults to engage in youth ministry where volunteers can give a year of service surrounded by a firstclass support system. It gives volunteers the opportunities to experience God in places that are different. TfG challenges what they know and what they are used to and provides new encounters in living and loving others. TfG recruits and selects volunteers for the placements and provides training conferences, spiritual development programmes and field officer support. Training is an integral part of the programme. TfG also offers its services to young adults who want to discover what God has planned for them. TfG is exploring new ways of working to create further opportunities for people of all ages to explore their ministry and mission. For more information, please visit www.timeforgod.org

Time for God Trustees’ Annual Report for the year ended 31 August 2021

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Chair of the Board of Trustees Report for the Year Ended 31st July 2025

2024-2025 has been another good year for TfG. Once again through the hard work of the staff team and the Board that we have. In the past year we have welcomed over 60 young volunteers to the UK.

Developments made in the past year During the year we have had a full staff team in place and a structure that is both flexible and secure in its ability to deliver the service that is needed to support all the young volunteers who come to the UK to give up to a year of service. The structure of the staff team will be reviewed again in 2025 to ensure that it remains effective and appropriate given the ever changing national and international environment with which we are faced. The network of international sending partners is secure with the reputation of TfG growing as we have continued to respond to challenges and continued to offer excellent placement opportunities and support to volunteers. The number of new placement opportunities continues to grow particularly with more churches seeking to give young volunteers the opportunity to work with them.

Partnerships As a partnership organisation, TfG works with both international sending organisations and placement partners. It is good to report that despite the ongoing challenges to us of Brexit, we have been able to maintain the partnerships we have with sending organisations. We have continued to be active members of the EDYN network which has been a good source of encouragement, support and networking. We continue to explore new partnerships in Europe, South America, Australia, Africa and other parts of the world.

As a Christian organisation we continue to be committed to working with churches and organisations from all different denominations and traditions. We seek to be welcoming, accepting and affirming as we support diverse young people in their development and growth.

During their year giving ‘time for God’ we support both those who are on a journey of faith exploration and those who already have a strong faith. God is central to the work that we do and the opportunity to share faith with young people and for them to be able to grow spiritually throughout their year is rooted in who we are.

Time for God Trustees’ Annual Report for the year ended 31 August 2021

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Finance It is encouraging to be able to report that we have ended the year in a sound financial position. Further information on this is contained in the finance section of the report and in the annual accounts. Having been able to keep the cost to placements the same for 2024/25 we have needed to increase the fee we charge our placements in 2025/26.

Challenges for the coming year . As always there are challenges to be faced. It is still very hard for independent volunteers to come into the UK to volunteer particularly where they do not have the same level of economic support that volunteers from Europe and North America often receive. Our Bursary scheme has continued to offer opportunities to young people from poorer parts of the world. Even once the finances are in place it has proved even more difficult for volunteers from certain countries to obtain visas to come to the UK to volunteer. As part of our 2025 60[th] Anniversary Celebration, we are launching a campaign to encourage individuals and churches to consider giving to TfG specifically to support our bursary scheme.

Recruiting volunteers from the UK to volunteer in the UK is still a challenge. The second arm of our 2025 campaign is to put additional resource into finding, encouraging and recruiting UK based young people to do a year of volunteering.

During the last year we have lost two very valued partners that provide social action placements to volunteers. This has meant that it has been more difficult to place some volunteers who do not wish to work in churches. It is anticipated that the number of volunteers starting in September will be lower than in the last two years. It is hoped that this can be balanced by a larger than usual number of volunteers being recruited in January 2026.

Looking ahead As we look ahead to 2025-2026 we continue to look forward positively and optimistically. 2025 is our Diamond Jubilee year when we celebrate running for the last 60 years. During the current year we are reaching out to the many people who have had the opportunity to volunteer with us and the many churches, communities and organisations that have benefitted from having a young volunteer work with them.

Finally a note of thanks to the staff team and the trustees who work so hard and have great commitment to TfG. As we move forward we trust in God to be guided and led as we continue to provide volunteering opportunities to young people to grow and develop.

Peter Twilley – Chair of the Board of Trustees

Time for God Trustees’ Annual Report for the year ended 31 August 2021

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Volunteering with Time for God – the volunteers experience

It is always good to hear our volunteer stories. In this section of the report this year we have shared a few snapshots of the volunteers that came to the UK and volunteered in the last year.

Time for God Trustees’ Annual Report for the year ended 31 August 2021

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Time for God Trustees’ Annual Report for the year ended 31 August 2021

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Time for God Trustees’ Annual Report for the year ended 31 August 2021

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Conferences a time for learning support and reflection as well as meeting new friends and exploring faith together ……

Time for God Trustees’ Annual Report for the year ended 31 August 2021

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Operations and Finance Report for the Year Ended 31/7/2024

2025 Operational Director’s Annual Overview

The past year has been a period of both celebration and transition for the charity, as preparations are being made to mark its 60th Anniversary. Significant effort is being dedicated to using this anniversary to recognise the organisation’s history and engaging stakeholders from across its past and present. This milestone will provide an important opportunity to reflect on the charity’s impact while reaffirming its future direction. It is planned to launch two new campaigns - Bridge the Gap and Discovery Journey on the back of the celebration that is scheduled for the 15[th] November 2025. It is hope that these campaigns refresh the charity’s profile and increase public awareness. It is hoped that the celebratory event will bring together long-standing supporters from both the UK and overseas as well as current volunteers, staff and trustees

Volunteer Recruitment

Volunteer recruitment remained steady throughout the year. A total of 48 volunteers were welcomed, primarily through established sending partners, with a smaller number of independent, self-funded applicants. This represents a positive outcome given the sectorwide challenges currently affecting volunteer recruitment.

Increased surcharges and changes to UK immigration policy significantly reduced the pool of applicants, particularly from Europe, South America, Africa, and Asia. As a result, the charity continued to rely heavily on referrals from German and French sending partners. Work is ongoing to develop partnerships in other regions, particularly Asia and South America, where there has historically been strong interest. Despite these constraints, volunteers represented more than nine nationalities, demonstrating the continued international reach of the programme. Many volunteers were supported through government-funded schemes, improving access to international volunteering opportunities, while a small bursary fund enabled limited support for independent volunteers.

Time for God Trustees’ Annual Report for the year ended 31 August 2021

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International Partnerships

Strengthening international partnerships remained a key operational priority. Partners within the EDYN (Ecumenical Diaconal Year Network) reported a general decline in volunteer engagement among young adults. Contributing factors included reduced willingness to commit to long-term placements, an increased preference for paid employment, and rising mental health challenges. In response, the network continued to explore new recruitment approaches, including targeted social media activity, while maintaining a strong collaborative culture through the sharing of good practice and mutual support.

The organisation continues to operate effectively due to the dedication of staff and volunteers, whose collective efforts sustain and advance the charity’s vision.

Mary Makoni - Operational Director

Time for God Trustees’ Annual Report for the year ended 31 August 2021

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Financial Performance

In 2024-2025 Time for God built upon our previous financial growth and development with a solid consolidation of the financial situation. In response to the development of our volunteer base and international partnerships and the very careful stewardship of our financial reserve by our excellent staff team, we have been able to conclude this financial year with a relatively minor excess of expenditure over income whilst at the same time being able to carry forward significant funds into the next financial year to enable us to continue to invest in the development of TfG.

The Finance Sub-Committee continues to monitor our performance on a month-by-month basis. Thanks go in particular to former trustee John Evans who continues to support us with oversight of our finances and to our excellent Finance Officer Neil Ashton.

Our key financial strategies remain:

We continue to work to develop our income level through growing volunteer numbers, increasing the number and types of placements and through generating fundraising income. This sits alongside an increased understanding of the challenges faced by changes to immigration and visa rules post Brexit and the cultural and generational shift in expectations in our post covid world.

We have budgeted in the coming year to allocate some of our reserves to: further investment in IT; fundraising; increasing social media engagement and for the forthcoming 60[th] anniversary celebration.

We move forward with financial confidence.

Adrian Smith September 2025

Time for God Trustees’ Annual Report for the year ended 31 August 2021

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Administrative and Legal Information

Charity’s Objectives:

To promote and develop voluntary work, volunteering opportunities and other similar charitable activities for the benefit of the community and to advance the education, Christian faith and development of volunteers and others by providing training, development, advice, information and assistance.

TfG welcomes volunteers from all backgrounds. To admit a prospective volunteer to our programme we need to be satisfied that we will be able to provide a quality volunteering experience and help the volunteer to develop to the best of their potential. We fully expect each volunteer to also benefit their placement and the community where they are placed. Interviews and assessments are undertaken to satisfy TfG and the placements that potential volunteers are placed appropriately and that they can cope with the demands of living in a different culture and can benefit from the opportunity provided. An individual’s economic status, gender, ethnicity, race, or disability do not form part of our recruitment process. We do not require volunteers to have any particular religious faith but ask all volunteers to be sympathetic to the values of the placement and be open to explore the Christian faith during their time of service.

TfG is an equal opportunity organisation and is committed to a working environment that is free from any form of discrimination on the grounds of colour, race, ethnicity, religion, sex, sexual orientation or disability. We will make reasonable adjustments to meet the needs of staff or volunteers who are or become disabled.

TfG is committed to safeguarding and promoting the welfare of its volunteers and expects all staff and volunteers in the organisation and in the placements to share this commitment. We maintain regular contact with volunteers at the training conferences and also in their placements throughout the year through regular field visits, and e-mail, social media and telephone contact with both the volunteer and their supervisor. Each volunteer is assigned a Field Officer from TfG, a Supervisor in their placement and a TfG ‘Friend’ who together are responsible for pastoral care and guidance in exploring their faith.

Access Policy

It is important to us that access to the volunteer opportunities we offer is not restricted to those who can afford our fees. We believe our volunteers benefit from serving within a diverse community, and that the communities and placements in which they serve benefit from being served by volunteers from diverse backgrounds.

The trustees have considered that they have complied with their legal obligations under charity and company law and with the Charity Commission’s guidance in relation to public benefit.

Time for God Trustees’ Annual Report for the year ended 31 August 2021

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Governance & Organisational Structure:

Time for God is a company limited by guarantee no 3971726 and registered Charity No 1101997 governed by its Memorandum and Articles of Association (incorporated 13th April 2000) as amended by special resolution dated 19th January 2004.

The liability of members is limited to £10 per member.

The appointment of Trustees Anyone interested in joining as a trustee is first asked to submit a CV and an expression of interest which is scrutinised by the Board. By mutual agreement an informal interview is scheduled with at least two current Board members and references are taken up. A recommendation is made to the trustees by the people carrying out the interview. The final decision to appoint a new trustee is taken at a Board meeting.

New trustees are often experienced and already familiar with the Charity, but if not they will be inducted into the role by the Trustees and will attend training courses if appropriate.

Time for God's Stakeholders

The following groups, bodies and people are stakeholders in Time for God:

Reserves:

Time for God has a policy of endeavouring to maintain reserves equivalent to six months nondiscretionary expenditure, (staff and core costs), in order to cover contractual obligations and provide some security should income significantly fall. Trustees are pleased to report that our current reserves once again meet this aspiration. The board commits to working to maintain these reserves in future financial plans.

Investments:

Any investment powers are contained in the constitution of the charity. Over the last year all cash reserves were held with the Cooperative Bank ensuring that no account exceeded the limits afforded by the Financial Services Compensation Scheme. The charity also has a WISE account to enable the easy transfer and payment of money internationally. The charity has an interest bearing account in which the reserves are held.

Time for God Trustees’ Annual Report for the year ended 31 August 2021

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Risk Management

The Board considers that adequate risk management processes are in place for the organisation. These processes include an appraisal of the risks the organisation faces, both internally and externally, and actions to mitigate the effect on the organisation.

The principal risks considered are as follows:

Finance: The financial strategy is to diversify income streams and to set a fee level that will be sustainable in the future. The fees will be increased for the programme running from September 2026.

Staff Turnover: Our charity relies upon the skills and dedication of our small executive and staff team. The restructure of the staff team has now been completed and a committed staff team are in place. We ensure that we have the right balance of skills in place to efficiently, effectively and excellently to deliver our aims and objectives and to ensure that the quality of the volunteer experience is maintained. The additional post of part time Field Officer was created to ensure that the needs of all volunteers can be supported and to safeguard the organisation in the case of a member of staff leaving or being off sick. However, due to the lower recruitment of volunteers for a September 2025 start, the staffing structure along with roles and responsibilities will need to be reviewed again during the coming year.

Overseas Visas:

The cost to our volunteers coming to the UK has increased once again in the past year and now stands at by around £1,300 including NHS Surcharge and application fees for a 12-month period. This has had a particular impact on volunteers from poorer European nations. We continue to explore options that may assist volunteers in coming to our programme. The Charity offers the option of a six-month placement (when available) as this does not require volunteers to pay the £1,035 NHS health surcharge for that period. The use of a bursary scheme to support volunteers from poorer countries continues to be developed.

Financial Controls: Cash Flow management remains key for us. We continue to look at ways to manage our expenditure and have tight financial controls in place. A working group of staff and trustees, meets to monitor the financial position of the organisation on a monthly basis.

Reputation : The Time for God organisation has been successfully operating for nearly 60 years and has an excellent reputation in the volunteering world for its work. Nevertheless, our reputation could potentially be adversely affected by one incident. We work hard therefore to maintain strong relationships with partners, based upon, regular and open communication. In particular we have put mechanisms in place (including training, field visits, and safeguarding) to ensure our volunteers have a good experience whilst volunteering with us.

Time for God Trustees’ Annual Report for the year ended 31 August 2021

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The 60[th] Anniversary year is being used to remind a wider audience that TfG is still going and is still offering quality opportunities to young people. We celebrate the last 60 years of TfG and the impact that it has had on both young people, organisations and churches in which they have served. This anniversary will be an opportunity to enhance our reputation with both our existing partners and hopefully with a new audience.

The Board and executive team endeavour to remain alert to these and other risks, and remain committed to take such action to mitigate them during the course of the upcoming year.

Reference and Administrative Information

Bankers:

The Cooperative Bank Plc 1 Balloon Street Manchester M60 4EP

Independent Examiners:

Daryl Denson ACMA

VAST

The Dudson Centre Hope Street Hanley Stoke-on-Trent ST1 5DD

Approved by the Trustees on the 17[th] February 2025 and signed on their behalf by Peter Twilley (Chairperson)

PLTwilley

Feb 24, 2026

Time for God Trustees’ Annual Report for the year ended 31 August 2021

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Trustees and Directors:

The following people served as trustees and directors of the company during the year and up to the date of approval of this report:

Pete Twilley Nicholas Gould Adrian Smith Jack Regan Ida Birungi Andrew Johnston Resigned from the Board during the year Caroline Hutchings Joined the Board during the year

Posts Held:

Chair of Trustees: Pete Twilley Treasurer : Andrew Johnston Superseded by Adrian Smith Trustee for HR: Adrian Smith Superseded by Caroline Smith

All trustees give of their time freely and none of the trustees had any beneficial interest in the Charity during the year. In preparing their report, the trustees have taken advantage of the small companies’ exemption under section 415A of the Companies Act 2006.

Trustees responsibilities in respect of the financial statements:

The Charity’s trustees (who are also directors for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Charity’s trustees to prepare financial statements for each 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 period. In preparing the financial statements, the trustees are required to:

Time for God Trustees’ Annual Report for the year ended 31 August 2021

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

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.

Statement as to disclosure of our auditors - In so far as the trustees are aware at the time of approving our trustees’ annual report:

• there is no relevant information, being information needed by the auditor in connection with preparing their report, of which the charitable company’s auditor is unaware, and • the trustees, having made enquiries of fellow directors and the charitable company’s auditor that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

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Time for God

Independent Examiner's Report to the trustees of Time for God ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

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

  1. accounting records were not kept in respect of Time for God as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... Daryl Denson ACMA

Dudson Centre Hope Street Stoke-on-Trent ST1 5DD

Feb 24, 2026 Date:.............................

Page 19

Time for God

Statement of Financial Activities for the Year Ended 31 July 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Investment income
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Investment income
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£
994
241,925
1,460
244,379
(246,986)
(246,986)
(2,607)
(2,607)
112,783
110,176
Unrestricted
funds
£
999
273,029
455
274,483
(228,947)
(228,947)
45,536
45,536
67,247
112,783		 Total
2025
£
994
241,925
1,460
244,379
(246,986)
(246,986)
(2,607)
(2,607)
112,783
110,176
Total
2024
£
999
273,029
455
274,483
(228,947)
(228,947)
45,536
45,536
67,247
112,783

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note .

The notes on pages 22 to 33 form an integral part of these financial statements. Page 20

Time for God

(Registration number: 03971726) Balance Sheet as at 31 July 2025

Note
Current assets
Debtors
12
Cash at bank and in hand
13
Creditors: Amounts falling due within one year
14
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds		 2025
£
-
111,376
111,376
(1,200)
110,176
110,176
110,176		 2024
£
38,236
111,163
149,399
(36,616)
112,783
112,783
112,783

For the financial year ending 31 July 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements on pages 20 to 33 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by: Feb 24, 2026

......................................... Pete Twilley (Feb 24, 2026 13:53:05 GMT) Peter Twilley Trustee

The notes on pages 22 to 33 form an integral part of these financial statements. Page 21

Time for God

Notes to the Financial Statements for the Year Ended 31 July 2025

1 Charity status

The charity is limited by guarantee, incorporated in , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: York Hub Popeshead Court Offices Peter Lane York YO1 8SU

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Time for God meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

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Time for God

Notes to the Financial Statements for the Year Ended 31 July 2025

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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Time for God

Notes to the Financial Statements for the Year Ended 31 July 2025

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Furniture and Equipment

Depreciation method and rate

Reducing balance method at a rate of 33% per annum

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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Time for God

Notes to the Financial Statements for the Year Ended 31 July 2025

Foreign exchange

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.

The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).

Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:

1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above);

2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and

3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Page 25

Time for God

Notes to the Financial Statements for the Year Ended 31 July 2025

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Donations and legacies;
Donations from individuals		 Unrestricted
funds
General
£
994
994
Unrestricted
funds
General
£
999
999		 Total
2025
£
994
994
Total
2024
£
999
999

Page 26

Time for God

Notes to the Financial Statements for the Year Ended 31 July 2025

4 Income from charitable activities

Volunteers Fees
Placement Fees
Volunteers Fees
Placement Fees
5
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
Interest receivable and similar income;
Interest receivable on bank deposits		 Unrestricted
funds
General
£
10,985
230,940
241,925
Unrestricted
funds
General
£
39,996
233,033
273,029
Unrestricted
funds
General
£
1,460
1,460
Unrestricted
funds
General
£
455
455		 Total
2025
£
10,985
230,940
241,925
Total
2024
£
39,996
233,033
273,029
Total
2025
£
1,460
1,460
Total
2024
£
455
455

Page 27

Time for God

Notes to the Financial Statements for the Year Ended 31 July 2025

6 Expenditure on charitable activities

Salaries
Employers NI
Pension
Staff Travel
Regional Finals
Volenteer Costs
Field Costs
Conference Costs
Development
Subscriptions and memberships
Printing, postage and office
supplies
Legal and professional fees
Independent Examination fee
Bursary
Marketing		 Direct Costs
£
154,592
5,147
9,137
2,034
1,150
24,279
3,752
15,197
1,129
-
-
-
-
-
-
216,417		 Support costs
£
-
-
-
-
-
-
-
-
-
5,635
3,679
6,394
-
4,091
9,570
29,369		 Governance
Costs (see note
7)
£
-
-
-
-
-
-
-
-
-
-
-
-
1,200
-
-
1,200		 2025
£
154,592
5,147
9,137
2,034
1,150
24,279
3,752
15,197
1,129
5,635
3,679
6,394
1,200
4,091
9,570
246,986

Page 28

Time for God

Notes to the Financial Statements for the Year Ended 31 July 2025

Salaries
Employers NI
Pension
Staff Travel
Regional Finals
Volenteer Costs
Field Costs
Conference Costs
Development
ESC Payment
Subscriptions and memberships
Printing, postage and office
supplies
Bank charges
Trustee meeting costs and expenses
Legal and professional fees
Other expenses
Independent Examination fee
Depreciation
Training		 Activity
undertaken
directly
£
143,933
11,835
9,250
233
2,869
2,417
3,352
19,846
3,912
4,397
-
-
-
-
-
-
-
-
-
202,044		 Support costs
£
-
-
-
-
-
-
-
-
-
-
836
7,843
710
201
7,924
7,046
-
666
477
25,703		 Governance
costs (see note
7)
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,200
-
-
1,200		 2024
£
143,933
11,835
9,250
233
2,869
2,417
3,352
19,846
3,912
4,397
836
7,843
710
201
7,924
7,046
1,200
666
477
228,947

In addition to the expenditure analysed above, there are also governance costs of £1,200 (2024 - £1,200) which relate directly to charitable activities. See note 7 for further details.

Page 29

Time for God

Notes to the Financial Statements for the Year Ended 31 July 2025

7 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial statements
Independent examiner fees
Examination of the financial statements		 Unrestricted
funds
General
£
1,200
1,200
Unrestricted
funds
General
£
1,200
1,200		 Total
2025
£
1,200
1,200
Total
2024
£
1,200
1,200

8 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

Peter Twilley

£89 (2024: £126) of expenses were reimbursed to Peter Twilley during the year.

Reimbursment for out of pocket expenses

John Evans

Caroline Hutchingson

£52 (2024: £Nil) of expenses were reimbursed to Caroline Hutchingson during the year.

Reimbursment for out of pocket expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

Page 30

Time for God

Notes to the Financial Statements for the Year Ended 31 July 2025

9 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
The monthly average number of persons (including senior management /
charity during the year was as follows:
Charitable Activities
No employee received emoluments of more than £60,000 during the year.
10 Independent examiner's remuneration
Examination of the financial statements		 2025
£
2024
£
154,592
143,933
5,147
11,835
9,137
9,250
168,876
165,018
leadership team) employed by the
2025
No
2024
No
7
5
2025
£
2024
£
1,200
1,200		 2024
£
143,933
11,835
9,250
165,018
2024
£
1,200

Page 31

Time for God

Notes to the Financial Statements for the Year Ended 31 July 2025

11 Taxation

The charity is a registered charity and is therefore exempt from taxation.

12 Debtors
Trade debtors
Prepayments
13 Cash and cash equivalents
Cash at bank
Short-term deposits
Other cash and cash equivalents		 2025
£
-
-
-
2025
£
34,356
76,915
105
111,376		 2024
£
35,416
2,820
38,236
2024
£
35,602
75,456
105
111,163

Page 32

Time for God

Notes to the Financial Statements for the Year Ended 31 July 2025

14 Creditors: amounts falling due within one year

Accruals
Deferred income
15 Analysis of net assets between funds
Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets		 2025
£
1,200
-
1,200
Unrestricted
funds
General
£
111,376
(1,200)
110,176
Unrestricted
funds
General
£
149,399
(36,616)
112,783		 2024
£
1,200
35,416
36,616
Total funds at
31 July
2025
£
111,376
(1,200)
110,176
Total funds at
31 July
2024
£
149,399
(36,616)
112,783

16 Related party transactions

There were no related party transactions in the year.

Page 33

2026-02-24

TfG 2025 Accounts for signing

Final Audit Report

Created: 2026-02-19 By: VAST Accounts (accounts@vast.org.uk) Status: Signed Transaction ID: CBJCHBCAABAA2JeaM_259VXOgFSe__1LQa6dEwgQDVs7

"TfG 2025 Accounts for signing" History

Document created by VAST Accounts (accounts@vast.org.uk)

2026-02-19 - 2:12:32 PM GMT- IP address: 82.31.1.14

Document emailed to Pete Twilley (pete.twilley@gmail.com) for signature

2026-02-19 - 2:15:24 PM GMT

Email viewed by Pete Twilley (pete.twilley@gmail.com) 2026-02-19 - 7:28:01 PM GMT- IP address: 146.75.168.39

Email viewed by Pete Twilley (pete.twilley@gmail.com)

2026-02-24 - 1:27:33 PM GMT- IP address: 104.28.40.143

Document e-signed by Pete Twilley (pete.twilley@gmail.com)

Signature Date: 2026-02-24 - 1:53:05 PM GMT - Time Source: server- IP address: 92.24.69.206

Document emailed to Daryl Denson (daryl.denson@vast.org.uk) for signature 2026-02-24 - 1:53:08 PM GMT

Email viewed by Daryl Denson (daryl.denson@vast.org.uk) 2026-02-24 - 2:00:18 PM GMT- IP address: 31.94.32.84

Document e-signed by Daryl Denson (daryl.denson@vast.org.uk) Signature Date: 2026-02-24 - 2:00:46 PM GMT - Time Source: server- IP address: 31.94.32.84

Agreement completed.

2026-02-24 - 2:00:46 PM GMT