REGISTERED COMPANY NUMBER: 05874811 (England and Wales)
REGISTERED CHARITY NUMBER: 1117490
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
FOR
CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
Lewis Brownlee (Chichester) Limited Chartered Accountants Appledram Barns Birdham Road Chichester West Sussex PO20 7EQ
CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
iii
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|Report of the Trustees|1|to|4|
|independent|Examiner's|Report|5|
|Statement|of Financial|Activities|6|
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|Balance|Sheet|7|
|Cash|Flow|Statement|8|
|Notes|to|the|Cash|Flow|Statement|9|
|Notes to|the|Financial|Statements|10|to|16|
|Detailed|Statement|of Financial|Activities|17|to|18|
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CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025
ne
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the charity are: to preach and proclaim the Gospel of Jesus Christ; to support and promote the fact that Genesis is a literal, historical account of origins (involving the creation of all things in six solar days, a globe-covering flood, and an age of ca. 6,000 years for Earth and the universe as a whole); to support Christians in their faith and encourage them to win others to Christ. We aim to do this in two main ways: 1) through teaching and lecturing, 2) through the promotion, publication, sale, and distribution of books, magazines, and audio-visual materials, and 3) through our website and social media presence, promoting resources on creation/apologetics issues.
Public Benefit
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
-
CMI exists to provide the following services: - Conduct speaking ministry - talks, public lectures, both live and online; - Produce 'Creation magazine’ (distributed to >110 countries) and the in-depth "Journal of Creation’; - Send out monthly Creation Update letters to subscribers (eight times/year); - Publish and distribute books, audio-visual, and other resources; - Host a dynamic and daily-changing website (creation.com) with >13,000 cross-referenced articles (including over 3,000 articles in 50 languages other than English), and hundreds of videos, podcasts, and audio clips.
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In CMI, we consider that the main groups that benefit from our charitable activities are: - Christians and the general public; - Churches and Christian groups; - Students at schools and universities.
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CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025 $n nn nn ACHIEVEMENTS AND PERFORMANCE
Charitable activities
STAFF UPDATE
-
We currently have seven staff on the pay roll: 2 full time & 5 at various levels of part time (5.1 full time equivalents). Our part time salaried speaker and our Finance Manager both work mostly from home.
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- In addition to three employees who get involved in speaking events, we have two associate speakers (one in England, one in Northern Ireland). A non-salaried web assistant works from home, a former part-time finance person contributes occasionally to the work of finance on a voluntary basis, and several trusted volunteers help to represent CMI at events UK-wide.
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ADMIN & FINANCE - CMI benefited from one legacy this financial year totalling £4,742. - Sales of £114k are the same as last year. There was a lack of new books from within the ministry this year. Imports of books from the USA continue to be by sea freight in order to reduce our costs.
-
- Donations, excluding legacies, have increased by 3%. Donations for the social media project were estimate £17,100. This was paid to our sister organisation CMI Australia in May 2025.
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MAGAZINES & MAIL SHOTS. - Creation magazine. Our subscription rate remains at about the same as the previous year, currently at 2,500. Globally, there are about 25,000 subscribers. Digital subscriptions (either print-plus-digital or digital-only) continue as a year ago, at 30% of the whole for the UK and other European countries (but 63% of the total globally). The latter is because most other CMI offices have moved over to only offering digital+print subscriptions.
-
- Journal of Creation. This has been digital only since April 2020. From 400 subscriptions at that time, there has been a slow dec line; we currently havea little over 250 subscribers,
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- Infobytes. Every fortnight, an e-mail letter with about six bite-sized, colourfully-presented creation-related stories are shared, with links to longer articles, podcasts, or resources on our website. These help generated orders and some new customers.
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- E-mail shots promoting webinars PUBLIC EVENTS While printed magazine and journals are in less demand, we continue to be encouraged by the number of invitations from churches who wish to host a CMI speaker, including across continental Europe: - Breakdown by country/region: Our staff (or volunteers) were involved in a total of 120 live events: England (66), Scotland (1), Wales (14), Northern Ireland (5), Republic of Ireland (4), France (7), Finland (4), Switzerland (11), Hungary (5), Portugal (3). Also New Zealand (1).5 of these events were CMI exhibits at conferences/exhibitions (totalling 3 1/2 weeks).
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- CMI speakers spoke at the following events (sometimes pairing up at events): Philip Bell (67), Lucien Tuinstra (43), Andrew Sibley (6), Philip Robinson (6), Thomas Fretwell (1). Thomas did much less this year as he was completing his Ph.D.
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~ Guest speakers: Dr Ron & Julie Neller from Australia (9), Prof Stuart Burgess (2). - Type of events: As well as churches, there were youth events (3), youth camps (2; one in Portugal), events at an old folk's home (2), a prison, an outreach to almost 50 men in a country pub, and street preaching (Phil R, in Hun gary).
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” Online webinars: We ran 6 of these with guest speakers, averaging 123 connections. - Radio Interviews: Lucien Tuinstra gave an interview on Life FM in Cork. Philip Bell gave a 2-hour podcast interview with Ch ristian commentator Nathan Anderson in Northern Ireland.
WRITING
-
Creation magazine: 13 articles + 10 Focus items: Lucien Tuinstra (5 + 8), Philip Bell (4 + 2), Andrew Sibley (3), Phil Robinson (1).
-
- Journal of Creation: 6 articles: Andrew Sibley (3), Lucien Tuinstra (2), Philip Bell (1). - Creation.com website: 26 articles in total, 17 authored by Lucien, Andrew, and Philip Bell. - Creation Update: These continue at 8 times/year, with CreationExtra sent out quarterly with Creation magazine. Compiled in house and the lead article were written by: Philip Bell (3), Lucien Tuinstra (2), Andrew Sibley (1), and CMI writers globaily (6).
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- Books. - The Jurassic Coast of England by Andrew Sibley. Almost ready to send to the printers.
Page 2
CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025
nee
- Revealing Admissions on Origins: What the experts say about evolution, science, faith and more by Philip Bell. The new title for ‘From the Horse's Mouth’. Checking the finished copy.
FINANCIAL REVIEW
Principal funding sources
Regarding our General Fund unsolicited donations are still our principal source of charitable income; secondarily, the profits from the sale of literature. Our aim has always been to fund staff salaries through the donations and this has been met year on year. In past years, any surplus has been made available to support our itinerant speaking ministry in the UK and overseas.
Financial position
Total income for the year amounted to £367,582 (2024: £353,298), all of which was unrestricted.
Total expenditure for the year was £363,426 (2024: £360,633), all of which was unrestricted.
Total funds at 30th June 2025 were £450,034 (2024: £445,878), all of which were unrestricted.
Reserves policy
Reserves are held at a sufficient level to easily meet three month's payroll costs of the charity at any one time, Reserve funds of the charity are held in separate deposit accounts. It is not the policy of the charity to invest donors’ money in high-risk funds.
FUTURE PLANS
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Conferences, A Leicester Creation Conference is scheduled for 4 October (6 speakers).
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- Foreign Trips. Ministry events are already scheduled for: PORTUGAL (Lucien Tuinstra, in July), SOUTH AFRICA (Philip Bell, in September) and ITALY (Philip Beil, in October).
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- Staff appointments. We are open to appointing another full-time speaker/admin person if the right person comes along (we are not actively seeking someone).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
There are six trustees and the aim has been for the make-up of these people to reflect a diversity of skills and experience, specifically (though not exclusively) as this relates to the work of a Christian ministry organisation. Currently, two of the trustees work for Creation ministry organisations overseas (one in Canada with a background in electronics and satellite systems; the other in Australia who was formerly a professional botanist); two have a strong financial background; one was an IT data-base expert and one is an IT professional. All are committed evangelical Christians who agree wholeheartedly with the Statement of Faith and aims of the charity. Future personnel will be recruited accordingly, taking into account any perceived lack in the group's pooled experience; ideally, persons with a proven pedigree of commitment to our ministry and/or commended to the Board.
Induction and training of new trustees
Trustees are inducted formally by the Board and made familiar with the guidelines of the Charities Commission for trustees - both lawful requirements and the need to act in the best interests of Creation Ministries International. They are encouraged to find out about the requirement of charities to demonstrate public benefit, managing money (where necessary), the supervision and management of staff and volunteers, health and safety and equal opportunities; the management of resources and equipment belonging to the charity. Those who have no prior experience as a trustee are made aware of their liabilities and encouraged to look into the possible risks associated with being a charity trustee.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number 05874811 (England and Wales)
Registered Charity number
1117490
en
Page 3
CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025
tt
Registered office
15 Station Street Whetstone Leicester Leicestershire LF8 6)S
Trustees
M Foster (deceased 23 May 2024) DR Gradon F Gunnink
R Fangrad Dr D J Batten A Beber (appointed 19 March 2024) G Thomas (appointed 12 July 2024)
Company Secretary
PB Bell
Independent Examiner Sarah Alexander FCCA FCA Lewis Brownlee (Chichester) Limited Chartered Accountants Appledram Barns Birdham Road Chichester West Sussex PO20 7EQ
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on vont 19/2025 and signed on its behalf by:
P B Bell- Secretary
Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
nn Independent examiner's report to the trustees of Creation Ministries International (UK/Europe) Ltd (‘the Company’) [report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 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
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act: or 2. the accounts do not accord with those records; or
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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
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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.
Awaewdacl—May Fs f 4 0) An
Sarah Alexander FCCA FCA
Lewis Brownlee (Chichester) Limited
Chartered Accountants Appledram Barns Birdham Road Chichester West Sussex
PO20 7EQ _ Date: ........SOWMatNO‘4. .Ahe
Page 5
CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|ein|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|fund|funds|funds|funds|
|Notes|£|£|£|£|
|INCOME|AND|ENDOWMENTS|FROM|
|Donations|and|legacies|2|237,883|-|237,883|229,015|
|Charitable|activities|4|
|Promotion,|sale and|distribution|of|religious|
|literature|119,979|-|119,979|113,658|
|Investment income|3|9,720|-|9,720|9,375|
|Other|income|5|“|-|-|1,250|
|Total|367,582|“|367,582|353,298|
|EXPENDITURE|ON|
|Raising|funds|6|5,187|-|5,187|9,430|
|Charitable|activities|7|
|Promotion,|sale|and|distribution|of|religious|
|literature|358,239|-|358,239|351,203|
|Total|363,426|-|363,426|360,633|
|NET INCOME/ (EXPENDITURE)|4,156|-|4,156|(7,335|)|
|RECONCILIATION|OF FUNDS|
|Total|funds|brought forward|445,878|-|445,878|453,213|
|TOTAL FUNDS CARRIED FORWARD|450,034|-|450,034|445,878|
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The notes form part of these financial statements
Page 6
-
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Gash at bank and in hand 358,701 “ SSB To B86, 328 ane een ne ween
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nn
CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2025
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||||||||
|---|---|---|---|---|---|---|
|rrr|rn|
|2025|2024|
|Notes|£|£|
|Cash flows from operating|activities|
|Cash|generated|from|operations|1|(12,362)|(7,549)|
|Interest|paid|(4,977)|(5,480)|
|Net cash|used|in|operating|activities|(17,339)|(13,029)|
|Cash flows from|investing|activities|
|Purchase|of tangible fixed|assets|-|(461)|
|Sale|of tangible|fixed|assets|-|1,250|
|Interest|received|9,720|9,375|
|Net cash|provided|by|investing|activities|9,720|10,164|
|Change|in|cash|and|cash|equivalents|in|
|the|reporting|period|(7,619)|(2,865)|
|Cash|and|cash|equivalents|at the|
|beginning|of|the|reporting|period|366,320|369,185|
|Cash|and|cash|equivalents|at the|end|
|of the|reporting|period|358,704|366,320|
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The notes form part of these financial statements
Page 8
CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2025
er
1. RECONCILIATION OF NET INCOME/ (EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
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|||||||
|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Net income/|(expenditure) for the|reporting|period|(as|per the|
|Statement of Financial Activities)|4,156|(7,335)|
|Adjustments|for:|
|Depreciation|charges|1,750|5,661|
|Profit on|disposal|of fixed|assets|-|(1,250)|
|InterestInterest|received|(8,720)|(9,375)|
|paid|4,977|5,480|
|Decrease/(increase)|in|stocks|8,463|(7,143)|
|Increase|in|debtors|(10,278)|(6,643|)|
|(Decrease)/increase|in|creditors|(11,710)|13,056|
|Net cash used|in|operations|(12,362)|(7,549)|
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- ANALYSIS OF CHANGES IN NET FUNDS
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||||||||||
|---|---|---|---|---|---|---|---|---|
|At|1/7/24|Cash|flow|At 30/6/25|
|£|£|£|
|Net|cash|
|Cash|at|bank|and|in|hand|366,320|(7,619)|358,701|
|366,320|(7,619)|358,701|
|Total|366,320|(7,619)|358,701|
----- End of picture text -----
The notes form part of these financial statements
Page 9
CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
rr 1. ACCOUNTING POLICIES
Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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) (effective 1 January 2019), Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Governance costs
Governance costs comprise the costs of governance arrangements which relate to the general running of the charity.
Allocation and apportionment of costs
Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.
Fixtures and fittings - 25% on cost Motor vehicles - 20% on cost Computer equipment - 25% on cost
Assets with either an initial cost exceeding £200 or a useful economic life exceeding three years are capitalised. Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 10
continued...
CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
nr
1. ACCOUNTING POLICIES - continued
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the Operating result.
Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme, Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Financial instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2. DONATIONS AND LEGACIES
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| Donations Legacies |
233,141 4,742 |
227,015 2,000 |
||
| 237,883 | 229,015 | |||
| 3. | INVESTMENTINCOME | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Deposit account interest | 9,720 | 9,375 | ||
| 4, | INCOME FROM CHARITABLE ACTIVITIES | |||
| Activity | 2025 £ |
2024 £ |
||
| Sales | Promotion,saleanddistributionofreligious literature |
114,475 | 113,658 | |
| Promotion, sale and distribution of religious | ||||
| Conference fees | literature | 5,504 | - | |
| 119,979 | 113,658 |
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CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 30 JUNE 2025
ce
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|||||||||
|---|---|---|---|---|---|---|---|
|5.|OTHER INCOME|
|2025|2024|
|£|£|
|Gain|on|sale|of tangible|fixed|assets|-|1,250|
|6.|RAISING|FUNDS|
|Raising|donations|and|legacies|
|2025|2024|
|£|£|
|Van|expenses|3,438|3,769|
|Depreciation|1,749|5,661|
|5,187|9,430|
|7.|CHARITABLE ACTIVITIES|COSTS|
|Support|
|Direct|costs|(see|
|Costs|note|8)|Totals|
|£|£|£|
|Promotion,|sale|and|distribution|of|
|religious|literature|354,499|3,740|358,239|
|8.|SUPPORT COSTS|
|Governance|
|costs|
|£|
|Promotion,|sale|and|distribution|of|religious|
|literature|3,740|
|9.|NET INCOME/(EXPENDITURE)|
|Net|income/(expenditure)|is|stated|after|charging/(crediting):|
|2025|2024|
|£|£|
|Auditors’|remuneration|-|2,300|
|Depreciation|-|owned|assets|1,750|5,660|
|Surplus|on|disposal|of fixed|assets|-|(1,250)|
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CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
pennn 10. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.
Trustees’ expenses
During the year ended 30th June 2025 expenses totalling £nil (2024: £79) were reimbursed to trustees.
ii. STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Wages and salaries Social securitycosts Other pension costs |
160,016 7,481 6,380 |
168,046 10,161 7,923 |
| 173,877 | 186,130 | |
| The average monthly number ofemployees during theyearwas as follows: | ||
| 2025 | 2024 | |
| CharitableActivities | 7 | 7 |
The average monthly number of employees during the year was as follows:
No employees received emoluments in excess of £60,000.
The total value of employee benefits received by key management during the year was £40,110 (2024: £36,246).
12. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|
| Fixtures | ||||
| and | Motor | Computer | ||
| fittings | vehicles | equipment | Totals | |
| £ | £ | £ | £ | |
| cost | ||||
| At 1 July 2024and 30June 2025 | 7,038 | 19,100 | 28,253 | 54,391 |
| DEPRECIATION | ||||
| At 1 July 2024 | 4,019 | 19,100 | 27,783 | 50,902 |
| Charge foryear | 1,510 | - | 240 | 1,750 |
| At30 June2025 | 5,529 | 19,100 | 28,023 | 52,652 |
| NET BOOKVALUE | ||||
| At30 June2025 | 1,509 | - | 230 | 1,739 |
| At30June2024 | 3,019 | - | 470 | 3,489 |
Page 13
continued...
CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
ro
| 13. | STOCKS | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Stock | 75,784 | 84,247 | ||
| 14. | DEBTORS: AMOUNTS FALLING DUEWITHIN ONE YEAR | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Trade debtors | 1,880 | 105 | ||
| Giftaid to be reclaimed | 11,371 | 8,763 | ||
| VAT | 9,459 | 1,678 | ||
| Prepayments and accrued income | 639 | 2,525 | ||
| 23,349 | 13,071 | |||
| 15. | CREDITORS: AMOUNTSFALLINGDUEWITHIN ONEYEAR | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Trade creditors | 1,266 | 8,427 | ||
| Social securityand othertaxes | 1,965 | 1,853 | ||
| Other creditors CMI Australia |
385 2,758 |
347 6,578 |
||
| CMI USA | 765 | 200 | ||
| Accrualsand deferred income | 2,400 | 3,844 | ||
| 9,539 | 21,249 | |||
| 16. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | ||||
| At 1/7/24 | infunds | At30/6/25 | ||
| £ | E | £ | ||
| Unrestricted funds | ||||
| General fund | 445,378 | 4,156 | 450,034 | |
| TOTALFUNDS | 445,878 | 4,156 | 450,034 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | infunds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 367,582 | (363,426) | 4,156 | |
| TOTALFUNDS | 367,582 | (363,426) | 4,156 |
Page 14
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CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
cc eee
16. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Net|
|movement|
|At|1/7/23|infunds|At 30/6/24|
|£|£|£|
|Unrestricted|funds|
|General|fund|453,213|(7,335)|445,878|
|TOTAL FUNDS|453,213|(7,335)|445,878|
----- End of picture text -----
Comparative net movement in funds, included in the above are as follows:
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|353,298|(360,633|)|(7,335)|
|TOTAL FUNDS|353,298|(360,633|)|(7,335)|
----- End of picture text -----
A current year 12 months and prior year 12 months combined position is as follows:
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Net|
|movement|
|At|1/7/23|infunds|At|30/6/25|
|£|£|£|
|Unrestricted|funds|
|General|fund|453,213|(3,179)|450,034|
|TOTAL FUNDS|453,213|(3,179)|450,034|
----- End of picture text -----
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|720,880|(724,059|)|(3,179)|
|TOTAL FUNDS|720,880|(724,059|)|(3,179)|
----- End of picture text -----
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CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
cae
17. RELATED PARTY DISCLOSURES
The entity has a director in common with the company that provides payroll services. Transactions are on an arms length basis and totalled £1,190 for the year ended 30th June 2025 (2024: £628).
Page 16
CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025
nr
| nr | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations Legacies |
233,141 4,742 |
227,015 2,000 |
| 237,883 | 229,015 | |
| Investment income | ||
| Depositaccount interest | 9,720 | 9,375 |
| Charitable activities | ||
| Sales Conference fees |
114,475 5,504 |
113,658 - |
| 119,979 | 113,658 | |
| Other income | ||
| Gain on saleoftangible fixed assets | - | 1,250 |
| Total incoming resources | 367,582 | 353,298 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Van expenses Depreciation offixtures& fittings |
3,438 1,510 |
3,769 1,510 |
| Depreciation ofmotorvehicles Depreciation ofcomputer equipment |
- 239 |
3,820 331 |
| 5,187 | 9,430 | |
| Charitable activities | ||
| Wages Social security Pensions |
160,016 7,481 6,380 |
168,046 10,161 7,923 |
| Office rent Insurance |
10,960 3,930 |
11,051 2,833 |
| Light and heat | 4,647 | 4,633 |
| Telephone | 707 | 1,660 |
| Postageand stationery Honoraria |
22,364 1,271 |
21,324 1,718 |
| Travel&Subsistence Outreach |
12,063 3,312 |
7236 3,018 |
| Newsletters Purchases |
39,452 59,516 |
36,866 150,801 |
| Closing Stock | (75,784) | (84,247) |
| Opening stock | 84,247 | - |
| Conference costs | 8,960 | - |
| Carriedforward | 349,522 | 343,023 |
This page does not form part of the statutory financial statements
Page 17
CREATION MINISTRIES INTERNATIONAL (UK/EUROPE) LTD
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025
----- Start of picture text -----
||||||
|---|---|---|---|---|
|en|
|2025|2024|
|£|£|
|Charitable|activities|
|Brought forward|349,522|343,023|
|Bank charges|4,977|5,480|
|354,499|348,503|
|Support|costs|
|Governance|costs|
|Auditors'|remuneration|“|2,300|
|Independent examiner|fee|2,550|-|
|Accountancy fees|21,190|400|
|3,740|2,700|
|Totai|resources|expended|363,426|360,633|
|Net income/|(expenditure)|4,156|(7,335)|
----- End of picture text -----
This page does not form part of the statutory financial statements
Page 18