Charlty reglstration number 1116805
Company reglstration number 5712581 (England and Wales)
BIBLICAL FRAMEWORKS LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024
Caladine
chartered Certified Accountants

BIBLICAL FRAMEWORKS LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustses
P Hawkins
K Wright (Chair)
P Bowman
J Rathbone
S Ling
Charlty numb8r
1116805
Company number
5712581
Prlnclpal address
Unit 2 Martlets Way
Goring Business Park
Goring by Sea
West Sussex
BN12 4HF
Reglstered offlce
9 Castleview Close
London
N4 2DJ
Independent examlner
Colin Dadswell FCA FCCA DChA
Caladine Limited
Chanty Hou8e
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
Bankers
HSBC
196 Oxford Street
London
W1D 1NT

BIBLICAL FRAMEWORKS LIMITED
CONTENTS
Page
Trustees, report
statement of trustees, responsiblllties
Independent examine¢s report
Statement of financial actlvities
Statement of financial positlon
Notes to the financial statements
7-16

BIBLICAL FRAMEWORKS LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 29 FEBRUARY 2024
The trustees present their annual report and financial statements for the year ended 29 February 2024.
The financial statements have been prepared in accordance with the accounting pollcies set out in note 1 to the
financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act
2006 and "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) (effecbve 1 January 2019)"
Objectlves and actlvltle8
The charity's objects are to advanc8 and demonstrate the Christian faith, in particular by the creatlon, publlcation
and distribution of educational resources.
Publlc 8eneflt
The trustees have complied with Ihe duty in section 17{5) of the 2011 Charities Act to have due regard to guidance
published by the Charity Commisslon and believe that the objectives and activities of the Charity are for the public
benefit.
Achlevements and performance
Actlvlties durlng 2023124
The Board of Trustees met four times during the 2023124 financlal year. There were no changes In the membership
of the Board during the year.
During the year, the Board's activities included:
Reviewng the financial position and sales and marketing activities.
Regularly monitoring of progress against the annual plan and budget.
Supporting Paul Blackham's ministry and his employment four days a week with Biblical Frameworks.
Paul Blackham's work focused on writing new study guides, supportlng social media campaigns with psts
and blogs, and preparing for future filming.
Pursuing the charity's strategy to broaden the access to its resources by making all the Book by Book
videos available for free on YouTube and other video plalforms.
Reviewing the safeguardlng policy in th8 light of recent Thirtyone.'eight recommendations.
Reviewing the risk management plan for the charity.
Revlew of marketlng actlvlties
Sales of the Book by Book DVDS and study guides and associated royalties during the year were £6,468.
Key developments during 2023-24 included-.
Promoting Book by Book through email marketing promotions and special offers.
Promoting all the Book by Book videos available for free access on YouTube and other vldeo streaming
platforms such as RedeemTV and UCB Player.
Running a campaign in conjunction wlth UCB to promote one study each month.
Promoting the podcasts produced and delivered by Paul Blackham.
Further developing the digital presence of BibliGal Frameworks on social medla through an ongoing
campaign of posts and offers.
Reviewing the charity's strategy including taking stock of the current trends in respect of Bible reading and
study.
Donatlng Book by Book studies to church ministers and mission partners around the world in line with the
policy to give away at least 1 Ook of stock. This included donating some 22,000 Book by Book study guwjes
to BookAid who in turn sent them around the world to support churches.
In Conjundion with TBN UK, filming and broadcasting two new Book by Book video studles: Deuteronomy
and Romans. The filming and broadcast costs were covered by a generous donation from The Jerusalem
Trust.
Financial revlew
Total incoming resources were £41,815 (2023= £25,518} and tot81 expenditure was £61,387 (2023.. £57,784) leading
to a deficit of £19,572 (2023.. deficit of £32,266) before gains and losses on foreign exchange. Net assets remained
strong at £72,68512023'. £92,327) and provide a solid base for future activities.

BIBLICAL FRAMEWORKS LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED
FOR THE YEAR ENDED 29 FEBRUARY 2024
Reserves Policy
The Board of Trustees has established a policy whereby free reserves held by the charty should be maintained at a
minimum of £5,000. Reserves remained well above this level during the year.
Rlsk Management
The Board of Trustees malntains a plan to address Ihe risks to whl¢h a small charlty operdtlng wrth no or lew
employees is expos6d. Appropnate procedures are in place to identify, monitor and review these risks on a regular
basls.
Plans for futur• perlod•
Plans for 2024125
Tho plans for the forthcomlng yèar Include..
Filming a six eplsode study of Co106sian$ and a ten Épisode study of H8bréws with TBN UK which in turn
wlll ali be broadcast on the Freeview and Sky platfoms.
Making all the new video studies available on the charity's YouTube channel.
Applying for furthèr grants to cover the cost of fllmlng.
Running marketing campaigns to attract naw Customers, addltional sales and Increased donations.
Holding an in person supporters, event.
Exploring the scope for additional broadcast and stream.ing ¢ov8rage of the Book by Book vid805,
Contlnulng to donate stock to Chrfsllan mlnistries, mlssion partners, and relevant dlstributors.
In plannlng futur• actlvltl88, the Board of Tru8toe• hai had rogard to the guldance ori publlc,b"ahrft i$8iJed by th•
Charty Commission.
structure, governance and managemeht
The charlty is a .company limlted by guarantee, Incorpord'ted on 16. Feb"ruary 2006," and. ts govemed by tts
Memorandum and Artlcles of Assoclation. The accouhtsbilty for the ooveTnance of the charlty'r.¢sts.wth the Board
of Trustees that meets regularly to:monltor the.activltses of the charty, develop pollcy. and plan5. and take operattorial
deGlslons.
New Trtsstees with 9Uftable.gifts and experience are app.ointed:at khe'discrétlon of I'he existlrig Truste'es. Approprfate
Induction and tralnlng proce'dures are.followed.:None of the TN-stees'have anyibeneficial Interést ID tho.coinpany'AI
of the Trustees are members of the company.,and guarantee to ¢ontribute".up.to:'£! [nitlie:evént,01 a Y4jnding &p.
Th8 trustees, who are also the dlreGtors'for the,purpose of.'company law,. and wh'o served,durin9 th• year and"up,to
the dats of signature of the financial ststements-.were:.
P Hawkins
K Wright (Ch8lr)
P Bowman
J Rathbone
S Ling
The trustee5' report W8S approved by the Board of Trustees,
P Hawkin5
Trustee
Date.. .

BIBLICAL FRAMEWORKS LIMITED
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 29 FEBRUARY 2024
The trustees. who are also the directors of Biblical Frameworks Limited for the purpose of company law, are
responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom 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 charity and of the incoming resources and application of resources, including the
income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently-,
observe the methods and principles in the Charities SORP.,
- make judgements and estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statements,. and
prepare the fin8nclal statements on the going concern basis unless it Is Inappropriate to presume that the charity
will continue in operation.
The trustees are responsible for keeplng adequate accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

BIBLICAL FRAMEWORKS LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BIBLICAL FRAMEWORKS LIMITED
I report to the trustees on my examination of the financial statements of Biblical Frameworks Limited (the charity) for
the year ended 29 February 2024.
Responsibllltles and basls of report
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companies Act 20C6 {the 2006
Act)
Having satisfied myself that the financial statements of the charity 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 the charty's
financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my
examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b)
of the 2011 Act.
Independent examlner's statement
I have completed my examination. I confirm that no matters have come to my attention In connection with the
examination giving ma cause to believe that In any materlal respect:
accounting records were not kept in respect of the charlty as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records- or
the financial slatements do not comply with the accounting requirements of sectlon 396 of the 2006 Act other
than any r8quirement that the accounts give a true and fair view vthich is not a matter consldered as part of an
independent examination., or
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Praclice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK arKI
Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connectlon with the examination to which attention
should be drawn In this report in order to enable a proper understanding of the financial statements to be reached.
Colln Dadswoll FCA FCCA DChA
Caladlne Llmlted
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
Dated.. 18 November 2024

BIBLICAL FRAMEWORKS LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 29 FEBRUARY 2024
Unrestrlcted Restrlcted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Totsl
2024
2023
Notes
Income from:
Donations and legacies
Charitsble activities
Investments
3,340
8,271
839
31,365
34,705
6,271
839
2,775
4,225
209
18,309
21,084
4,225
209
Totsl Income
10,450
31,365
41,815
7,209
18,309
25,518
Expendfture on:
Charltable activities
16,735
44,652
61,387
27,890
29,894
57,784
Totsl axpendlture
16,735
44,652
81,387
27,890
29,894
57,784
Net oxpendlturo
16,285) (13,287)
(19,572)
(20,681)
(11,585)
(32,266)
Transfers bet￿een
funds
17
(12,752)
12,752
(11,585)
11,585
Other recognlsed
galns and losses:
Other gainsl(losses)
12
(70)
(70)
132
132
Net movement In
funds
(19,107)
(535)
(19,6421
(32,134)
(32,134)
Reconcillatlon of funds:
Fund balances at 1 March 2023
91,792
535
92,327
123,926
535
124,461
Fund balances at 29 February
2024
72,685
72,685
91,792
535
92,327
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

BIBLICAL FRAMEWORKS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY2024
2024
2023
Noles
Current assets
Inv6ntorles
Trade and other receivables
Cash at bank and In hand
13
14
11,695
6,912
58,172
18,302
6,254
72.434
Current Ilabllftle8
76.779
14,094)
94,990
(2,663>
16
Net current assets
72.685
92,327
Th¢ funds of the charlty
Restrlcted Income funds
Unrestrlcted funds
17
535
91,792
72,686
72,685,
. 92,327
The'¢ompany'ls entitled to the 6xemption.fr,om th'e a￿'dIt,[8Qu[r0rnent Contained ID Sectlon 4.77 oftho Companlos Act,.
2006, forthe year ended 29 Fèbruary 20a4.
The directors acknowledge lli$ir responslb-ililies for cbmplyirig With, the iequlrements of the. Compan185 Act, 2006
' with, respect to accounting r.eGords.'and Ihe,prépaTatlon of,finanolal statements.
The mèrribers hav.e not.required the company, to obtsin an 8udlt'ot.Its financlal statements for the year In que￿0￿ In
. Bccordance. Wtth seotion.476..'
fo the,,small.¢ompanlèS'regiMe.
P Hawkins
TNstse

BIBLICAL FRAMEWORKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUAR Y 2024
Accountlng policles
Company Informatlon
Biblical Frameworks Limited is a private company limited by guarantee incorporated in England and Wales.
The registered office is 9 Castleview Close, London, N4 2DJ.
1.1 Accountlng conventlon
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of
Association
the Companies Act 2006 and °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), (as amended for accounling
periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 UpdaÈ Bulletin
1 not to prepare a Statement of Cash Flows.
The finanryal statements are prepared in sterling, vthich is the functional currency of the charrty. Monetary
amounts in these financial statements are rounded lo the nearest £.
The financial statements have been prepared under the hlstorical cost convention. The principal accounting
policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operalional existence for the foreseeable future. Thus the tr￿teeS
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitsble
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Cash donations are recognised on receipt. Olher donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under GiftAid or deeds of covenant is recognised at the time of the donation.
Legacies are recogni5ed on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
Income from sale of Christian resources is recognised as receivable, net of VAT and other sales related taxes.

BIBLICAL FRAMEWORKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 FEBRUARY 2024
Accounting policies (Continued)
1.5 Expendlture
Expenditure is recognised On￿ there is a legal or constructive obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefits wlll be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of dir&t costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared c',osts which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basi8 of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Property, plant and equipment
Property, plant and equipment are initially measured at Cost and subsequently measured at cost or valuation,
net of depreciation and any impaiment losses.
Depreclatlon is recognised so as to write off the Cost or valuatlon of assets less their residual values over their
useful lives on the following basis:
Computers
20 % straight line
At the balance sheet date all assets were fully depreciated.
The gain or loss arising on the disposal of an asset is determined as the difference beMeen the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Invontorle8
Inventories are stated at the lower of cost and estlmated sélling price less costs to complete and sell. Cost
comprises dlrect materials and, where applicable. direct labour costs and Ihose overheads that have been
incurred in bringing the inventories to their present location and condition. Items held for dislribution at no or
nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and distribution.
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Flnanclal instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.

BIBLICAL FRAMEWORKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 FEBRUARY 2024
Accounting pollcies (Contlnued)
Baslc financial assets
Basic financial assets, which include trdde and other receivables and cash and bank balances, are initially
measured at transadion price including transaction costs and are subsequently carried at amortised cost
using the effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Financial assets classified as receivable within one year are not amortised.
Basic financial liabilltles
Basic financial liabilities, including trade and other payables and bank loans are initially recognised at
Iransaction price unless the arrangement constitutes a financing Ifansaction. where the debt inslrument is
measured at the present value of the future payments discounted at a market rate of interest. Financial
liabilities classified as payable within one year are not amortised.
Debt Instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obllgations to pay for goods or services that have been acquired in the ordlnary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade payables are recognised Initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognltion of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.11 Retiremont beneflts
Payments to defined contrlbution retlrement benefit schemes are charged as an expense as they fall due.
1.12 Forelgn exchange
Transactions in currencies other than pounds sterllng are recorded at the rates of exchange prevailing at the
dates of the transactions.
Crltlcal accountlng estlmates and Judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The ests'mates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects t￿LY that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.

BIBLICAL FRAMEWORKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 FEBRUARY 2024
Income from donations and legacles
Unrestrlcted Restrlctsd
funds
funds
2024
2024
Totsl Unrestrlcted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
3.340
31.385
34,705
2,775
18,309
21,084
Donatlons and glfts
Donations
Tax recoverable
3,340
27,441
3,924
30,781
3,924
2,340
435
15,654
2,655
17,994
3,090
3,340
31.365
34,705
2,775
18,309
21,084
In¢ome from charltable actlvltle8
Unrestrlcted Unrestrfcted
funds
funds
2024
2023
Charltable actlvltles
Sale of goods
6,271
4,225
In¢ome from Inv•stm•nts
Unmtrl¢ted Unrestrfctod
funds
funds
2024
2023
Interest receivable
839
209
10-

BIBLICAL FRAMEWORKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 FEBRUARY 2024
Expenditure on charitable actlvltles
Charitsble
activities
Charitable
activities
2024
2023
Dlrect costs
Staff costs
Depreciation and impairment
Film production costs
study guide production
Study guide stock decrease (increase)
DVD stock decrease (increase)
Illustrations
DVD production costs
Postage and delivery
Warehouslng
Fundraising & publicity
Small equipment
30,499
29,894
142
13,500
1,266
(1,600)
6,953
200
106
1,297
4,390
414
201
2,390
14,644
112
144
602
5,880
419
57,226
54,227
Share of support and governance costs (see note 7)
Support
Govemance
1,768
2,393
1,076
2,481
61,387
57,784
Analysis by fund
Unrestrlcted funds
Restricted funds
16.735
44,652
27,890
29,894
61,387
57,784
11

BIBLICAL FRAMEWORKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 FEBRUARY2024
Support costs allocated to activitlos
2024
2023
Office costs
Business meetings and expenses
Bank and Paypal charges
IT and telecommunications
Sundry expenses
Governance costs
475
902
205
642
19
2,393
152
423
2,481
4,161
3,557
Charitable activities
4,161
3,557
2024
2023
Govèrnance costs comprfse:
Legal and professional
Accountancy and Independent Examination
Bookkeeping and payroll costs
563
1,450
380
526
1,400
555
2,393
2,481
Net movement In funds
2024
2023
The net movement in funds is stated after charglngl(crediting):
Depreciation of owned property, plant and equipment
142
Trusts88
None of the trustees (or any persons connected with them) received any remuneration or benefits from the
charity during the year.
The aggregate donations received from the Trustees during the year were £2,400 (2023: £3,250)
12-

BIBLICAL FRAMEWORKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 FEBRUARY2024
10 Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Employment ¢osts
2024
2023
Wages and salarles
Other pension costs
25,418
5,083
24,912
4,982
30.499
29,894
There were no employees whose annual remuneration was more than £60,000.
11 Taxatlon
The charity is exempt from taxation on its activltles because all Its income is applied for charitable purposes.
12 Other galn8 and losses
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Gainsl(losses) upon:
Forelgn exchange
70
(132)
13 Inv•ntorles
2024
2023
Finished goods and goods for resale
11,695
16.302
14 Trade and other recelvables
2024
2023
Amounts falllng due within one year:
Trade receivables
Other receivables
Prepayment5 and accrued income
156
8,098
6,586
326
6,912
6,254
13-

BIBLICAL FRAMEWORKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 FEBRUAR Y 2024
16 Current Ilablllties
2024
2023
other taxation and social security
Trade payables
Accruals and deferred income
424
1,600
2.070
888
375
1.400
4,094
2,663
16 Retlrement benefit schemes
2024
2023
Deflned contrlbutlon schemes
Charge to profit or loss in respect of defined contrfbution schemes
5,083
4,982
The charity oparates a defined contrlbution penslon scheme for 811 qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
14-

BIBLICAL FRAMEWORKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 FEBRUARY 2024
17 Restrlcted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific condib'ons by donors as to how they may be used.
At 1 March
2023
Incoming
resources
Resources
expended
Transfers
At29
February 2024
Paul Blackham Ministry Fund
Deuteronomy Study
Romans and Colossians filming
21,365
{31.152)
(535)
(12,965>
9.787
535
10.000
2,965
535
31,365
(44,652)
12,752
Prevlous year:
At 1 March
2022
Incomlng Resources
resources
expended
Transfers
At28
February 2023
Paul Blackham Ministry Fund
Numbers Study
Deuteronomy Study
18,309
(29,894)
11,585
(535)
535
535
535
535
18,309
29,894
11,585
535
Paul Blackham Mlnlstry Fund
The purpose of the fund is supporting the ministy of Paul Blackham. In 2023-24 more resources were spent
on thls support than Income received - a transfer from general funds covered thls deficit.
Numb•r8 Study
During the year ended 28 February 2019 a grant of £16,000 was received to fund the crealion of a study
guide on the book of Numbers. There remained a balance on the fund of £535. It was agre8d with the grant
giver that these remaining funds can be spent on a 'similar projert and the Trustees decided to use them to
produce a study guide on the book of Deuteronomy, A transfer was made to this effect in 2022-23.
Deuteronomy Study
Left over funds from the Numbers Study project will be used to create a new Deuteronomy study guide.
Romans and Colossians Filmlng
A donation was received to assist with filming new materials on the books of Romans and Colossians.
Filming took place during the year to create these new resources and all funds were spent. A transfer from
unrestricted funds was required to cover some of the costs.
15-

BIBLICAL FRAMEWORKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 FEBRUARY 2024
18 Unrestricted funds
The unrestricted funds of the tharity comprise the un8xpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted ￿ndS by the trustees for specific purposes.
At 1 March
2023
Incomlng
resources
Resources
expended
Transfers
Galns and
At29
losses February 2024
General funds
91,792
10,450
(16,735)
(12,752)
{70)
72,685
Prevlous year:
At 1 March
2022
Incomlng
resources
Resources
expended
Transfers
Galns and
At28
1088es February 2023
General funds
123,926
7,209
(27,890)
(11,585)
132
91,792
19 Analysls of net assets between funds
Unrestr5cted
fund8
2024
Restrlcted
funds
2024
Total
2024
At 29 February 2024:
Current assetsl(liabllities)
72,685
72,685
72,685
72,685
Unrestrlcted
funds
2023
Restrfcted
funds
2023
Total
2023
At 28 February 2023:
Current assetsl(liabilities)
91,792
535
92,327
91,792
535
92,327
20 Related party transactlons
There were no disclosable related party transadions during the year (2023 - none).
16-