Christian Services Association ( UK) FINANCIAL STATEMENTS for the year ended 31 March 2025
Christian Services Association ( UK) FINANCIAL STATEMENTS for the year ended 31 March 2025
Christian Services Association ( UK) INDEX Page number Charity Inf0MtIOn Trustees Report 2to4 Independent Examiners Report Statement of Financial Activitias Balance Sheet Notes to the Financial Statements 8t014
Christian Services Association ( UK) CHARITY INFORMATION Trustees Susan Helen Davies Claire Joy Moody Patricia King Gaynor Ann M¢Neil Tamzin Franklin Robert Hotchkin Charity Number 1104346 Charity Correspondence Address 4 Beanhay Close Liverton Newton Abbot Devon TQ12 6YY Independent ExAminer Gary Peter Brookes FCA 130 Wombourne Park Wombourne South Staffs WV5 OLY Bankers Lloyds Bank pl¢ 41 Courtenay Street Newton Abbot Devon TQ12 2QW Page I
Christian Services Association ( UK) Trustees. Annual Report for year to 31 March 2025 Structure governance and management Christian Services Association was set up in 2004 by a Deed of TrusL Trustees are invited to join the association based on knowledge and experience of the sector in which we operate. The association is part of a wider world network and works in conjunction and cooperation with Patricia King Ministries Objectives and activities (l ) To Proclaim the Christian Gospel World wide {2) Resourcing of a fully Christian Nature (3) To offer relief to persons in Hardship sickness and distress worldwide and other charitable purposes as the trustees shall from time to time d¢tern]ine Main actlVAties in relation to the objects Teaching and training at Christian Conferences arranging meetings and conferences raising funds Providing Christian Literature and media resources Pastoring Role re Webchur¢h memlxrs and Extreme Prophetic partners In planning the charity's activities for the year the truste¢s kept in mind the Charity Commission guidance on public benefit at their meetings. Achievements and Performance The day to day and week to week zoom calls and meetings of the ministy are continuing. The Zoom call once a week meetings reach a global audience and continue to be well attended by members of th¢ ministry. We invite Guest Speakers regularly through the year. but the majority of the meetings are hosted by Claire Moody. During August 2024 we held our first conference since covid. Isabel Skulason from Canada and Ruth Fazal Worship Leader were our guest speakers and we had 200 attend a four day conference in Taunton. We had many people who we have known for decades supporting us at this event. From October 2024 we stsrtea once a month fac¢-to-fa¢¢ meetings again and we continue with these every first Sunday of the month. These are on-going and supported by local people. We are adding on other ad-hoc zoom teachinwtraining meetings on zoom when possible. . The Retreat we held during 2023 was very well received encouraging us to consider these kinds of events for future years. We have found this to be an effective way to gather people from far and wide in a face-to-face setting. Finance Report There was a deficit for this reported year. The incoming resources for the year increased to £62.964 from £56,036 in 2024 . The outgoing resources also increased to £79,105 from £58,802 in the previous year . The deficit for the year was £ 16.141 (compared to 2024 £2,766 deficit ). The analysis of the overall loss was as follows: Projects ie WC and XP £3K. Conference excess wsts of £8k ,Shortfall of income to cover allocated main project costs of £5K support costs. Overheads £2K and allocated donations of £ l K Plans for the Future Claire Moody & Annie Hardy (Casual Labour) will Kintinu¢ with all the operational and admin work of the charity. The weekly Zoom calls set to continue . meetin are Incr51n% face-to-face as well as on Zoom. This years major conference was a spiritual but not a financial success. . Currently, there are planning meetings to be held at Riviera International Centre, Torquay and to set up a Retreat Weekend this Autumn with future events planned for 2026 together with a conference in 2027. Webchurch is growing and thriving and ministering to members continues daily. Safeguarding will be updated yearly and bringing into consideration all aspects of ministy with a view to the new meetings face-tfa¢e. Page 2
Christian Services Association ( UK) Trustees, Annual Report for year to 31 March 2025 Plans for the Future ( contd) The International Christian community response to COVID 19 has incre&s¢d WelKhurch and similar broadc&sting h&s become the a prime focus. possibly for years, and will therefore maintain the mission of Patricia King Ministries . However it is also anticipated that the hunger for more retreats and annual gatherings and similar events, will return from now on. Patricia King is no longer travelling from the US to the UK on any regular basis , however her global ministy continues to prosper despite this. Increasing refcrrals are now be¢n forwarded by her North American teams for processing and opportunity for Webchurch ministry. This diversity and change of day to day emphasis is within acceptsble and within the Truses existing constitution Risk Management The Trustees conduct an on-going review of major rAsks. As part of the regular monitoring and reporting Truslees are developing risk policies. These include operational and governance risks which are reviewed by the implementation of procedures and r¢gular review of Fire, Health and Safety precautions. Financial risks ar¢ managed by a system of accounts, now QuickBooks, which enables regular reporting and budgetary Gontrol. External, reputstional and Compliance issues are k¢pt und¢r review throughout the year and are discussed at the Trustees meetings. Re8erveJ Polley The trustees have maintsined the designated reserve to £35,000 which been used as a contingency to cover the now less likely need of major conference abortive costs in the event of an unavoidable cancellation. Other reserves are mainly restricted and are used &s working capital for Webchurch and Extreme Prophetic ministries. Page 3
Christian Services Association ( UK) Trusttts, Annual Report for year to 31 March 2025 Statement of Trustees responsibilities The Trustees are required under the Charity Acts to prepare financial statements for each financiil year that give a tnK and fair view of the affairs of the Trust for that period. Inkreparing those finala1 st8t¢m¢nts thc trust5 are required to: (a) select suitsble coUntIng p)licies and apply them consistently (b) make judgnients and ¢stimat¢s that are reasonable and prudent (c) prepare the financial statements on the going concern basis unless it is inappmpriate to assume that the charity will continue in business. Th¢ Trustees are r¢sponsibl¢ for the kc¢ping of proper accounting records wliich dI10$e with reasonable accuracy at any time thc financial position of the eharity. rhe I'nisiees are responsible for safeguarding the assets of the charity and for taking reasonable steps for the pttvention and d¢t¢ction of any irregularities. Approval This report ivas approved bj, the Trustees oft / ¥ ?0?5 and signed on their behalf . Trustee Signatu L4) Tnistee Name
Christian Services Association ( UK) Independent ELqminers Report to the Trustees I report to the trustees on my examination of the accounts of Christian Services Association (UK) for the year ended 31 March 2025 Responsibilities and basis of report The Charity's Trustees are responsible for the preparation of the accounts in aLxordan¢¢ with th¢ requxrements of the Charities Act 2011 (the Act,). I report in respect of my examination of the trLLsts a¢counts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all applicable Directions given by the Ch8rity Commissioners under section 145 (5) (b) of the Ad. Independent Examiners Statement I have completed my examination. I confirn) that no material mattcrs have come to my attention in connection with th¢ examination giving me cause to believe that in any material respect: ( l) accounting recor<ts were not in respect of the Tn &8 r¢quir¢d by section 130 of the Act . or (2) the accounts do not accord with those records ' or (3) the accounts do not comply with the applicable requirements concerning the forni and conlent of accounts set out in th¢ Charities ( Accounts and Reports) Regulations 2(K)8 other than any requirement that the accounts give a 'true and fair view which is not a matter considereja as part of an independent examination 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 r¢a¢hed . Signed Name & Quali Icalion Gary Peter Brookes FCA Address 130 Wombourne Park , Wombourne, WV5 OLY Date /21 q r2025 Page 5
Christian Services Assoeiation ( UK) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Restrieted Unre8trieted Funds Fund8 2024 Total Funds Total Funds NotLq Ineoming Resources Incoming Resources from generated funds Donations 37,092 24.851 61.943 54,882 Investments 546 475 I,021 1,154 Totsl Ineome 37.638 25,326 62,964 56.036 Expenditure Cbarltable Activities 41.349 37,756 79,105 58.802 Totsl Expenditure 41,349 37.756 79,105 58,802 (3,711) (12.430) (16,141) (2,766) (3,711) (12,430) (16,141) Reconeillation of funds: Fund balances at l April 2024 (2,766) 47,818 78.430 126,248 129,014 Fund balances at 31 March 2025 44,107 66,LK)O 110,107 126.248 * * See detailed comparatives for 2024 page 14 There were no reColsed gains or losses for the years 2025 or 2024 other than thos¢ included in the financial activities Page 6
Christian Services A&8ociation ( UK) BALANCE SHEET AS AT 31 MARCH 2025 Notes 2025 2024 Current Assets Stock of ChristiaTh Resources Debtors Bank & Cash Total 48 11,086 101.743 112.877 79 8.736 121,666 130,481 Credilor¥ . Amounts falling due Within ome year 10 1770 4.233 Net Current Assets 110,107 126,248 Total Net Assets 110.107 126248 Capital Restricted Funds Unrestricted Funds Designated Funds 44,107 31,000 35.000 47.818 43,430 35,000 Total 110 107 126.248 Approved by the Trustees on i *J..?J2025 and signed on their behalf Signature Trustee.Qkn4. .I.&Q...AA.o Csl4 Name
Christian Services Association ( UK) NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 l. Accounting Policies Basis ofAceounts Preparalion The charity constitutes a public benefit entity as defined by FRSI 02. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in cOrdance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) second ltIOn published October 2019 . the Charities Act 201 l the and UK Generally Accepted Practice . The financial stst¢ments have been prepared on a going concern basis under the historical cost convention modified to include certain items at fair value. Tax reelalmj on donations And gifts Incoming resources from L1x reclaims are included in the SOFA at th¢ same time as the gift to which they relate. Contractual income and perfornianee related grants This is only included in the SOFA onc¢ the related or services hav¢ been d¢livered. Gifts in Kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for use by the charity are included in the SOFA as incoming resour¢¢s when receivable. Donated service8 and facilille8 These are only included in incoming resourtts with an equivalent amount in resources expended where the benefit to the charity is reasonably quantifiable. measurable and material. Liabllity reeognition Liabilities are recognised &$ soon as there is a legal or constructiv¢ obligation committing the charity to pay out resources. Page 8
Christian Services Association ( UK) NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 Funds Unrestricted funds are income funds which are to be spent on the charity's general purpose. Restricted funds comprise of Donations or grants received for a specific object or invited by the charity for a specific object. The funds may only be expendcd on the specific object for which they were given. Any balance remaining unspent at the ¢nd of each year must be carried forward as a balance on that fund. The charity docs not usually invest separately for each fund. Income Planned givin& collections and donations are recognised when received. Tax refunds are recognised when the sn¢oming resource to which they relate is received. Grants and Legacies are accounted for when the charity is legally entitled to the amounts due. All other income is recognised when it is receivable. All incoming resources are accounted for gross. Expenditure Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or Constructive obligation on the Charity. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for oss. Donated Services and facillties These are only included in incoming SOUrCeS with an equivalent amount in resources expended where the benefit to th¢ charity is reasonably quantifiable, measurable and material. Tanglble fixed a&8et$ Any Equipment is capitalised if it can be used for more than one year, and cost at least £l.000. They. are valued at cost. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the TTUStees' annual report Going Concern The Trustees consider that the charity remains viable for the year ahead Governance costs Includes costs of the preparation and examination of statutory accounts, the costs of Trustee meetings and cost of any legal advice to Trustees on governan¢¢ or constitutional matters. Support Costs Support costs include c¢ntral functions and have been allocated to activity cost categories on a basis consistent with the us¢ of resources. Page 9
Christian Services Association ( UK) NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 2. Donations 2025 2024 Extreme Prophetic Main project Webehurcb Donatlons Total Total General Gifts, Donations and Offerings Conferences Gift Aid Tax Refunds Sale of Resources 14,925 16,167 10,349 13,121 1.280 101 24,851 41.441 13,121 7,280 101 61,943 45,920 3.000 8,737 225 54.882 17,925 19,167 Aggregate DoDations from Trustees In line with the requirement of Paragraph 9.18 of FRS 102 Aggregate donations from trustees, related and connected parties (6 in total) are of the order of £2,907 (cp £1,926 for 2024) All were received without conditions Page 10
Christian Services Association ( UK) NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 3. Charitable Activities 2025 2024 Extreme Prophetic Main project Webehureh Total Total Pastoral Support chargeslsalaries Conference expenses re IS Gifts Donations and Tithes ( note 12) Insurance Honorariums and gifts Travel and COMmOdation expenses Literature costs Food and Hospitality Conference travel and coMModatIon Support costs (note 4) 20,089 9.365 8,517 21.482 1.001 408 439 216 49 247 88 5.309 37,756 37,971 21,482 6.355 498 439 216 49 247 348 11.500 79,105 37,764 3,250 2,104 4,372 379 1,344 815 153 121 2,569 11.285 58,802 260 3,180 14.999 3.011 26,350 4. Support Cost$ 2025 2024 Extreme Prophetic Main projeet Webehureb Total Total IT & Computer costs General Office expenses Bank and Card costs Telephone & Postage Printing and Stationery Governanc¢ costs Miscellaneous 298 1,300 197 654 162 400 528 1,300 1,660 1,300 466 862 194 522 305 5.309 2,486 3.900 772 2,359 356 1,322 305 11,500 1.029 3,900 778 3,064 606 1.822 86 11.285 400 3.011 3.180 Page 11
Christian Services Association ( UK) NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 11. Fund Movements Fund Balances earned forward Fund Balance8 carried forward Ineoming Resources Outgoing Resources asAt31 March 2024 asat31 March 2025 Restricted Extrem¢ Prophetic Webchurch 15,538 32,280 17,927 19,711 (26,350) (14,999) 7.115 36.992 47.818 37,638 (41,349) 44.107 Designated 35,000 35,000 Unrestricted 43,430 25,326 (37.756) 31,000 Total Fund8 126,248 62.964 (79,105) 110,107 12. Details of Gifts & Donatlon8 £1,000 and over 2025 2024 Angel Foundation ( GOD TV) Extreme Love rrithesl XP Media Others of less than £1 000 100 3,171 5,872 482 6,354 4,372 13 Related Party Transactions The constitution allows Trustees to have employment contracts providing that those with employment contracts do not forni a majority of the Trustees. The following Trustees receive a salary from the charity Gross Penslon Reimbumd Travel Exptns¢g £564 C Moody A Hardy ( Gasual work paym¢nts) £35,000 £1,488 £1,485 Expenses Any exnSeS paid for mileage were mad¢ at the tnland Revenue rate (45p per mile) Page 13
Christian Services Association ( UK) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 14. Previous years more detailed SOFA 2024 R¢strl¢ted Unrestricted Funds Funds Total Fonds Notes Intoming Resources IDcomfing Resources from geDerated fvnds Donations 37.762 17,120 54,882 Investments 530 624 ,154 Total Ineome 38292 17,744 56,036 Expeodlture Cbaritsble Activitle8 47,145 11,657 58,802 Total Eipenditllre 47.IA5 11.657 58.802 (8.853) 6,087 (2,766) (8.853) 6.087 (2.766) Reconeiliation of funds: Fund balances at l April 2023 56.671 72,343 129,014 Fund balances at 31 March 2024 47,818 78,430 126,248 Page 14