Christian Services Association ( UK)
FINANCIAL STATEMENTS
for the year ended 31 March 2024

Christian Services Association ( UK)
INDEX
Page number
Charity Information
Trustecs Report
2to4
Iiidependent Examiners Report
Statement of financial Activities
Balaiice Sheet
Notes to the financial Statements
to 14

Christian Services Association ( UK)
CHARI'fY ThFORMATION
Truste¢8
Susan Helen Davies
Claire Joy Moody
Patricia King
Gaynor Ann McN¢il
Gary Peter Brookes
Susan Marion Brookes
Tamzin l.-ranklin
Robert Hotchkin
resigned October 2023
resigned October 2023
Charity Number
1104346
Cliarlty Correspondence Addre$$
4 E3eanhay Close
Livertoii
Newtoii Abbot
Devon
'ro126YY
Independent Examiner
Colin Dalion FCA
794 High Street
l<ingswinford
West Midlands, DY6 8BQ
J3ankcr8
Lloyds Bank plc
41 Court¢nay Street
Newton Abbot
Devon
TQ12 2QW
Page I

Christian Services Association ( VK)
Trustecs, Annual Report for year to 31 March 2024
Structure governance and management
Chi'istian Services Association was set up in 2004 by a Deed of Trust. 'frustees are invitsd to join the associatioii
based on knowledge and experience of the sector in which we operate. The association is part of a wider world
iietwork aiid works iii conjunction and cooperation with Patricia King Ministries
Objectives and Activities
(l ) I'o Proclaim rhe Christian Gospel World wid¢
(2) Re50iirci1i8 of a fully Christian Nature
(3) '1'o offer relief to persons in Flardship sickness and distress worldwide and oth¢r charitable
purposes a5 the li'ustees sliall fi'om lime to time detennine
Main activitie8 in relation to the objects
Teacliing and training at Christian Conference5 arranging meetings and conferences raising funds
Providing Chrisiian Literature and media resource5
Pastoring Webchurch members and Extreme Prophetic partners
Iii planning the cliarity's activities for the year the trustees kept in mind the Charity Commission guidance on
publ ic benefit at their m¢etings.
Achievements and Performance
DLirin8 2023124 Zoom call meetings have proved popular with people from all over th¢ world and they continue to
grow, Alongside tliis we have restarted physical meetings. During the year we held a day retreat that gathered
people togetlier for the first tim¢ sinc¢ Covid. This was a success and there is opportunity now for more regular
montlily Ineetings lo lak¢ placL', goin8 forward into the next year.
Finance Report
There was a deficit for this rcported year.
Tli¢ incoining resources for the year increased to £56,036 from £56,158 in 2023
'rhe oiiigoing resolirces also decr¢ased to £58,802 from £60.726 in the previous year .
The small deficii for the year was £ 2.766 (Cp 2023 £4.568 deficit ).
l)lans for the Future
Claire Moody & Annie Hardy (Casual Labour) will continue with all the operational and admin work of the
cliarity.
Tlie weekly zoom calls continue since the Covid 19. Meetings are increasing face-to-face as well as on Zoom.
The post year end and recent major conference was a success. There are plans for another conferen¢e in 2 years
timc aiid a Rctreat this coining year.
Webchurch is growing and thriving and ministering to members continues daily.
Safeguarding will be updated yearly and bringing into consideration all asp¢cts of ministy with a view to the new
Ineetin8s face-to-fac¢.
Page 2

Christian Services Association ( UK)
Trustees, Annual Report for year to 31 Marcb 2024
Plans for the Future ( contd)
Tlie International Christian community response to COVID 19 has increased Webchurch and similar
broadcasting ha5 become the a priIne focus, possibly for years, and will therefore maintain th¢ mission of Palricia
Icing Ministries . 14owever il is also anticipated that the hung¢r for more retreats and annual gatherings and
similar evenls, will return from now on.
Patricia King is no longer travelling from the IJS to the UK on any regular basis , however her global ministry
continues to prosper despite this, Increasing referrals are now been forwarded by her North American teams for
processing and opportunity for Webchurch ministry. This diversity and change of day to day emphasis is within
acceptable and within the Trust's existin8 constitution
Ilisk Management
The Trustees coiiduct an on-going review of major risks. As part of the re8ular monitoring and reporting Trustees
al'e developing risk policies.
Tliese include operational and governance risks which are reviewed by the implementation of procedures and
regular review of Fire, Flealth and Safety precautions.
rinan¢ial risks ar¢ managed by a system of accounts, now QuickBooks, which enables rogular reporting and
budg¢tary ¢ontrol.
External, I'eputational and compliance issues ar¢ kept under review throughout the year and are disclissed at the
I'rustees meetings.
Ileserv¢s Poli¢y
Tlic ti'iislccs have maintained th¢ designated reserve to £35,000 which has been used as a contingency to cover the
Iiow less lil<ely need of major conference abortive costs in the event of an unavoidable canccllation. Other
reserves are mainly restricted and are used as working capital for Webchurch and Extreme Proplietic ministries.
Page 3

Christian Serviees Association ( UK)
Trustees, Anllual Report for year to 31 March 2024
Statement of Trustees responsibilitie8
The TrLlStee5 are required under the Charity Acts to prepare financial statements
for each financial year that give a true and fair view of th¢ affairs of th¢ Trust
foi. that period. In preparing those financial statements the trustees are required to:
(a) select su itablc accounting policies and apply them consistently
(b) make jiidgments and estimates that are reasonable and prudent
(c) prepare the financial statements on the going concern basis unless it is inappropriate
to assume that the charity will continue in business.
The I'rLlStees are r¢sponsible for the keeping of proper accounting records which disclose
with reasonable accura¢y at any tim¢ the financial position of th¢ charity. The Trustees are
responsibl¢ for safeguarding the ass¢ts of the charity and for taking reasonabl¢
steps for the prevention and detection of any irre8ulariti¢s.
Approval
This report was approved by th¢ Trustees on 18th Novemb¢r 2024 and signed on their behalf .
Trustee Signature
Trustee Name
Page 4

Christian Services Association ( VK)
Independent Fxaminerg Report to the Trustees
I report to th¢ trustees on my examination of ihe accounts of Christian Seryiccs Association (UK) for the
year ended 31 March 2024
Responsibilities and ba31s of report
The Charity's Trustees are responsible for the preparation of the accounts in accordance with the requirements of
tlie Charities Acl 2011 (tlie Act,).
I report in respect of my examination of the trusts accounts carried out under section 145 of the 2011 Act and in
carrying out my examination I have followed all applicable Directions given by the Charity Commissioners under
section 145 (5) (b) of the Act.
Independent Examiners Statement
I have completcd my examination. I confim that no material matters have Come to my attenlion in connection with
(he examinalion giving Ine cause lo believe thdt in any material respect:
( l ) accounting records were not in respe¢t of the Trust as required by section 130 of the Act . or
(2) the accounts do not accord with those records . or
(J) the accounts do not comply with the applicable requirements concerning the forn) and content of accounts set
out in thc Charities ( Aceolints and Reports) Regulations 2008 other than any requirement that the accounts give a
'Irue and fair view which is not a matter considered as part of an independent examination
I have no concerns and have come across no other matters in connectlon with the examination to whi¢h attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached .
Signed
Name & Qualific8lion
Colin Dalton fcA
Address 794 1-li8h Street, Kingswinford, West Midlands DY6 8BQ
Date
Page 5

Christian Services Association ( UK)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THEI YEAR ENDED 31 MARCH 2024
2024
Restricted Unrestricted
Fund8
Fund8
2023
Total
Funds
TotAI
Fundj
Notes
Restated
Incoming Resourc¢8
Incomlng Re8ource8 from generated funds
Donatioiis
37,762
17,120
54,882
55,949
Iiivestmenls
530
624
1,154
209
Total Income
38,292
17,744
56,036
56,158
xpenditure
Charltable Activities
47,145
11,657
58,802
60,726
Total Expendlturo
47.145
11,657
58,802
60,726
(8,853)
6,087
(2,766)
(4,568)
Reconciliation of fund8:
rLind balanc¢s at l April 2023
(8,853)
6.087
(2,766)
(4,568)
56,671
72,343
129,014
133,582
l-.Lind balan¢¢s at 31 March 2024
47,818
78,430
126.248
129,014
* * See detailed comparatives for 2023 page 14
There were iio r¢co8nised gains or losses for the years 2024 or 2023 other than thos¢ included
in the financial activities
However Iliese hove been reslated due to a glfi aid Income cftlcula¢lon error (see dlsclosure nole 2)
Page 6

Christian Services Association ( UK)
BALANCE SHEET
AS AT 31 MARCH 2024
Notes
2024
2023
Reslated
Current Assets
Siock of Cliristian Resources
Debtors
E3aiik & Cash
'rolal
79
8,736
121,666
130.481
105
15.791
116.512
132,408
Creditors . Amounts falllng due
Within one year
10
4,233
3.394
Net Cui'rent Assets
126,248
129,014
Total Net Asjcts
126,248
129,014
CAPitAI
Restricted funds
Unrestricted FLinds
Designated Funds
11
47,818
43,430
35,000
56,671
37.343
35,000
Total
126,248
129,014
Approved by the Trustees on 18 November 2024 and signed on th¢ir behalf
signatur¢
TrLlStee,..
Name
Page 7

Christian Services Association ( UK)
NOTES TO THF ACCOUNTS
FOR THE YFAR TO 31 MARCH 2024
l. Accounting Policies
Basis of Accounts Preparation
I'lie charity constitutes a piiblic benefit entity as defined by FRS102. The financial statements have been
prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice
(SORP) appliLable lo Charities preparing their accounts in accordance with the Financial Reporting
Standai'd applicable in the UK and Republic of Ir¢land (fRS102) second edition published October 2019 ,
the Charilies Act 201 I the and UK G¢nerally Accepted Practice
Tlie finaiicial statements have been prepared on a going concern basis under the historical cost convention
Inodified io includ¢ certain items at fair value.
TAX rcclAlm8 on donations and glfts
Incoming resources from tax reclaims are in¢lud¢d in th¢ SofA at the same time as the gift to which they
relate.
Contractiial Incomc and performydncc related grants
This is only included in the SOFA once the related goods or services have been deliver¢d,
Gifts In Kind
(li fl5 in kiiid arc accounted for at a reasonable estimate of their value to the Ghai'ity or tlie ainount actually
reali5ed.
Gifts in l(ind for iise by the charity are included in the SOFA as incoming resouroes wheii receivable.
Donated servlees And facilitie
These are only incliided in incoming resources with an equivalent amount in r¢sour¢cs expended where
thc beiiefil to the chariiy is reasonably quantifiabl¢, measurable and material.
Liabi15ty recognition
Liabilities are recognised as soon as there is a legal or constructive obli8ation committing tlie ¢harily to
pay out r¢sour¢es.
Page 8

Christian Services Association ( UK)
NOTEI S TO TIIF ACCOUNTS
FOR THF YEAR TO 31 MARCH 2024
Fiinds
Unrestricted fund5 are income funds which are to be spent on the charitys general purpose.
Ilcstricted funds comprise of
Donations or granls received for a specific object or invited by the charity for a sp¢cific object, The
funds may only be expended on the specific object for which they were given. Any balance remaining
uiispeiit at the end of each year must be carried forward as a balance on that fund. The charily do¢s not
Lisually invest separately for each fund.
Income
Planiied 8iving, collections and donations are recognised when received. Tax refunds are reGognis¢d
when the incoining resource to which they relate is receiv¢d. Grants and Legaci¢s are accounted for
wlien the charity is legally entitled to the amounts du¢. All other income is recognised when it is
I'eceivable. All incoming resources are accounted for gross.
Expendlture
Grants and donations are accounted for when paid over. or when awarded, if that award creates a binding
oi. constructive obligation on the Charity. Amounts received specifically for mission are dealt with as
restricted funds, All other expenditure is 8¢nerally r¢co8nised when it is incurred and is accounted for
gl'oss.
DonAt¢d g¢rvi¢¢s and facllltles
1.hcse ar¢ only included in incoming resouwes with an equivalent amount in resources expended wher¢
tlie benefi1 to Ihe charity is reasonably quantifiable. m￿Surable and material.
Tangiblc fixcd as8etS
Any Equipment is capitalised if it can be used for more than one year, and cost at least £1,000. They are
valLied at cost.
Volunteer help
I'lie v8lLie of any voliintary help r¢cciv¢d is not included in the accounts but is d¢scrib¢d in th¢ Trustees,
annLial report
Going Conecrn
The Ti'iiste¢s consider that the charity remains viable for the year ahead
Governance costs
Includes costs of the preparation and examination of statutory accounts. th¢ costs of Trustee Ineetings
and Losc of any legal advice lo 'frustees on gov¢rnance or constitutional matters.
Support Cost¥
Support costs include central functions and hav¢ been allocated to activity cost categories on a basis
consistent with th¢ use of resources.
Page 9

Christian Services Association ( UK)
NOTES TO THE ACCOUNTS
FOR THE YfAR TO 31 MARCH 2024
2. Donations
2024
2023
Extreme
Prophetic
Maln
project
Webchurch
Donations
Total
Total
Restated
Generrtl
Gifts, Donations and Offerings
Gift Aid Tax Refunds
Sale of Resources
17,527
3,511
14,621
2,103
13,772
3.123
225
17,120
45,920
8,737
225
54,882
46,562
9,192
195
55,949
21,038
16,724
Ile5tat¢d Accounts Dlselosure
roi. various practical reasons in recent years gift aid refunds have been estimated 1.his led to the unfortunate
I'esult of overestimating the ultimate receivable amount in the year ended 31 March 2023
This ovei'all error of £6,547 was large enough for the trustAC5 to consider that the accounts for 2023 needed to be
rcstated , On this one off occasion it was considered that a prior period adjustment should be disclosed to inform
the readei. of this event, Unlike routine trading entities there are no losses to suppliers or authorities to make more
critical levels of adjustments and reporting.
Page 10

Christian Services Association ( UK)
NOTES TO TFII ACCOUNTS
FOR THE YEAR TO 31 MARCH 2024
3. Charitablc Activities
2024
2023
Fxtreme
Prophetic
Main
project
Webchurch
Total
Total
Pastoi'al Suppoit chargeslsaltiries
Gifts Donalions and "fithes ( note 12)
Insuraiice
l-loiiorai'iums and gifts
1'ravel and accommodation expens¢5
Literature costs
rood and Hospitality
Coiiference travel and accommodation
Support costs (note 4)
25,205
1,873
73
11,697
1.398
164
83
862
1,101
142
1,261
804
135
121
2,569
4,662
11,657
37.764
4,372
379
1,344
815
153
121
2,569
11,285
58,802
37,397
8,019
298
2,673
159
195
185
70
11.730
60,726
18
3,578
30.758
3,045
16,387
4. Support Costg
2024
2023
Extreme
Prophetlc
Main
projoct
Webchureh
Total
Total
IT & Computer costs
General Office expenses
Bank and Card costs
Telephone & Postage
Printin8 and Statioiiery
Governance costs
Miscellan¢oiis
286
1,100
310
976
312
574
20
3,578
254
1,200
113
904
489
1,600
355
1,184
294
674
66
4,662
1,029
3,900
778
3,064
606
1,822
86
11.285
1,033
3,900
1,013
2,061
1,835
1,822
66
11,730
574
3.045
Pagell

Christian Services Association ( UK)
NOTES TO THF ACCOUNTS
FOR THE YEI AR TO 31 MARCH 2024
2024
2023
5, Cyov¢rnanee costj
Independent Fxamination
Cui'rent year Statutory accounts and payroll preparation
Trustees Iiisurance
500
1,200
122
1,822
500
1,200
122
1.822
6. Nct movement in funds for the ycar
The iiet movement in funds for the year is stated after charging:
Iiidependent Examination
500
500
7. Staff Costs
Remuiiei'alion was paid to the minority of the trustee5 in the year
No ¢mployees were paid £60.000 or more
2024
2023
Salaiy Costs
Pensioii Costs
Casual Salaries
35,000
1,488
1,276
37,764
35,000
1,488
909
37,397
Tlie average weekly nuinber of staff employed by the charity during the year
was as follows:
8. Dcbtor8
2024
2023
Gift Aid Tax Refunds, ( Cp 2023 Restated )
8,736
8.736
15,791
15,791
9. Bank ftnd Cash
2024
2023
13ank Accounts
121,666
121,666
116,512
116,512
10. Crcditors amounts falling due wlthin l year
2024
2023
Inland Rcveiiue
I", ees in advaiice
Accrualb
1,683
950
1,600
4,233
1,794
1,600
3,394
Page l2

Christian Services Association ( UK)
NOTFS TO THE ACCOUNTS
FOR THE YFAR TO 31 MARCH 2024
11. Fund Movemcnts
Fund
Balance
carried
fonvard
Fund
Balances
carried
forward
Incoming
Ruources
Outgoing
Resources
asat31
Mar¢h 2023
Restricted
a8At31
Mareh 2024
Extreme Prophetic
W¢b¢hurch
25,256
31,415
21.040
17,252
(30,758)
(16,387)
15,538
32,280
56,671
38,292
(47,145)
47,818
Designated
35.000
35,000
Unrestricted
37,343
17,744
(11,657
43,430
Total Funds
129,014
56,036
(58.802
126,248
12. Detalls of Gifts & Donations £1,000 and over
2024
2023
Angel foiindation ( GOD TV)
XP Media
Otliei's of les5 than £1 000
100
3,171
1,051
4,322
1,200
S,038
1,781
8,019
13 Related Party TransRction8
The constitution allows Trustees to have employment contracts providin8 that those with
employment contracts do not form a majority of the Trustees.
Tlie following I'rustees receive a salary from thc charity
Cross
Pension
Reimbursed
Travel Kxpens¢s
C Moody
A 14ardy ( casual work
payments)
£35,000
£1,488
£54
£1.275
Expenses
Any expenses paid for mileagc were made at the Inland Revenue rate (45p per mile)
.8Lie13rookes was reimbiirsed £1, 100 for compiling the trnst payroll requirementa• and composing
the annual Statiilory accounts to Charity Commission Statement of Recommeiided practice
reqLiircmeiits in readiness for statutory independent examination. However this arrangement
chaiiged in October 2023 when Sue 13roolies resigned as a trustee so this is now only relmvent for
Ihe first 206 days of the year
Page 13

Christian Services Association ( UK)
NOTES TO THEI ACCOUNTS
FOR THE YEAR FNDED 31 MARCH 2024
14. Previous years more detailed SOFA
STATEMENT OF FINANCIAL ACTIVITIES
4OII THE YFAR EI NDED 31 MARCH 2023
RESTATED
2023
Restricted Unrcstrictcd
Funds
Fullds
'rotal
Funds
Notes
Incoming Resour¢e3
Incoming Resources from generated funds
Donations
42.495
13,454
55,949
Iiivestments
103
106
209
Total Incom¢
42.598
'4xp¢ndl¢ure
Charitablc A¢tlvitle8
52.955
7.771
60,726
'rotal Fxpendlture
52,955
Nct ( Expendituro)Ilncom¢ & mov¢mcnt of
funds
(10,357)
5,789
(4,568)
Reconciliation of funds:
Fuiid balances at l April 2022
(10.357)
5.789
(4,568)
67.028
66,554
133.582
liund balances at 31 March 2023
56,671
129 014
14