2025-06-30-accounts

Dignity (Worldwide)

Registered Charity Number: 1122656 Registered Company Number: 06394480

Annual Report and Financial Statements for the Year Ended 30 June 2025

Document Ref: GOZMC-MCZI7-YD5JL-QE4T8

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DIGNITY (WORLDWIDE)

Annual Report & Financial Statements for the 12 Months Ended 30 June 2025

CONTENTS

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DIGNITY (WORLDWIDE)

Annual Report & Financial Statements for the 12 Months Ended 30 June 2025

COMPANY INFORMATION

Directors /Trustees	F Hesketh
	K Nelson (retired 10June 2025)
	J Witt
	K Allsup
	M Rae
Company Secretary	K Nelson (retired 10"June 2025)
Governing Document	Memorandum and Articles ofAssociation 9 October 2007,
	amended January 2008.
Company Registration Number	06394480
Charity Registration Number	1122656
Registered Office	6 Barlow Moor Road,
	Manchester,
	M20 6TR
Independent Examiners	JA Fell &Company
	40 Hoghton Street,
	Southport,
	PRO OPQ
Bankers	The Co-Operative Bank
	PO Box 250
	Skelmersdale
	LANCS
	WN86WT

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DIGNITY (WORLDWIDE)

Annual Report & Financial Statements for the 12 Months Ended 30 June 2025

REPORT OF THE DIRECTORS

The Directors have pleasure in submitting the Report and Accounts for the twelve months ending 30° June 2025.

Objects of the charity

The objects of the charity are:

1. The promotion of the Christian faith through the enabling of Christian discipleship and evangelism; and

2. The practical and effective relief of poverty and suffering, particularly but not exclusively in Africa.

Review of Activities

Dignity exists to bring people to Jesus through local community and by doing so to target effective relief from poverty in all its forms. This includes poverty of spirit, health, community, economy and environment and we refer to this as ‘overcoming disadvantage’.

Dignity began in 2007 with a vision to help people in rural areas of Zambia bring the hope of Jesus to their communities. Since then, our work and vision have become much wider whilst retaining our core message and methodology.

In the past 12 months, we have worked with people in 11 nations across 3 continents’. We continue to receive many stories of people coming to Jesus and disadvantage being overcome.

We started the year convinced that we needed to catalyse mission that is locally started, led, and sustained. We felt it important to help people to be responsible for both the work in their own community and the wider mission itself. Whilst we have a good track record of helping people start and sustain Life Groups in their own community, we recognised that we had inadvertently created dependency on Dignity for the wider mission in some areas, typically those we have been working in longer and where we have historically formed plans. This year we have begun to redress this work, particularly in Zambia, but it is slow work that takes time and care.

In everything we have done, our aim has been consistent: to enable an individual or group of people, whoever they may be, to take on God’s mission for themselves, to plant Life Groups that disciple and love their neighbours as themselves and in due course, to become part of a wider mission to their area.

Our work with existing connections focused on:

• e Strengthening the Zambian team. After a few difficult years, with COVID restrictions disrupting contact with many groups, and the sudden loss of a key team member, momentum had slowed, and we lost touch with some of those involved. This year has seen new growth

1 The DRC, India, Kenya, Liberia, Malawi, Mozambique, Namibia, Tanzania, Uganda, Wales and Zambia

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with four volunteers committed to taking up the baton, with some expenses supported by us. Two people are reconnecting with existing Life Groups, and two are pioneering in new areas. Many groups have continued meeting—some have even multiplied. Others are ready to restart. There’s a clear hunger for connection, discipleship and community. Life Groups continue to inspire people into mission, faith and practical love for their neighbours. We’ve rebuilt a growing network of 89 active local leaders, each supporting between 3 and 35 groups.

• e Encouraging maturity in more developed areas. In Tanzania and Uganda we saw sustained pioneering work by those involved resulting in growing maturity of groups alongside an increased number of groups and members. In Kenya and Malawi, we saw some existing Life Groups fall away, but individuals stepping up to carry the idea forward and start to rebuild with more local ownership and autonomy. In the DRC and Namibia we have held open invites for those involved to connect with us, but left it for them to do so. Updates are sparse, but our contact in the DRC continues to show some desire to push things forward.

• e Inspiring individuals in ‘outlying’ places to develop wider missions. Clusters of Life Groups have taken root in Liberia, Mozambique, India and the UK. All are heavily dependant on an individual who has taken up the idea and shared it. Work to shore up these early beginnings is needed.

Across our work with existing Life Groups we’ve seen themes of resilience, unity, and growth—even in the face of challenge. People giving their time and passion, peer support, and multiplication are fueling a new season of hope in Zambia, sustaining growth, and in other areas inspiring new movements.

Our work to open up new connections focused on:

• e Developing the idea of Associate Missionaries.

• e Partnering with our first Associate Missionaries who are now working in the UK.

• e Early exploratory conversations with potential Associate Missionaries in Kenya, Uganda and Denmark.

Having partnered with our first Associate Missionaries for a year we are convinced that this is the right direction of travel. Partnering with Associate Missionaries provides a way of working that is scalable and multipliable, and that allows independence, autonomy, cohesion and shared purpose.

Our work to connect and support those involved in reaching their communities through Life Groups included:

• e Eight calls for Mission Pioneers, building peer-to-peer connections, and providing teaching and training.

• e Seven calls for translators to share the impact of their work and best practice.

• e Ateam retreat for Associate Missionaries and Dignity staff.

• e Eleven translations of our discipleship resources. Translations were completed in Lhukonzo & Luganda for use in Uganda, Portuguese for use in Mozambique, Chewa and Tonga fur use in Zambia, French for use in the DRC, Welsh for use in Wales, and Telugu for use in India.

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• e Training, gathering feedback, and sharing information to increase access to materials via our website and through digital sharing.

Stories from Life Groups

Becoming Family, as told by Samson in Liberia

Today there are five Life Groups meeting in Lofa County, led by Erick, Elisabeth, Comfort, Oldpa and Mulpah. | have spent time with one which has finished Village Journey and is now studying Foundations 1: Life Begins. They say there were things about the Bible that they didn’t understand, but these books are helping them. Through studying these two Dignity resources, members of the community are coming together to support one another. Alongside this, people - some of whom hadn’t known Jesus - are joining the groups. They continue to attend the group and have got involved in church. | am inviting people in the community to become one family that will get together and help those in need. One example ofthat[is][the] way[ the][Borkeza][Life] Group[helped][an][elderly] man[rebuild][his] house, moulding the bricks needed. Another is the way the groups helped a woman who was suddenly widowed. She wasn’t a member of a church and none of her neighbours came to her aid. Members of the Life Group worked together, bringing some essentials, and helping her get back on her feet again.

This as a good model. People in the groups are beginning to understand that if they can help others, they can also help themselves in taking responsibility for their Life Group.

One Year, as told by Maureen in Uganda

It is of great joy. After making it one year as Life Group members, we thank God, because this program has brought life at a family level and the community and the neighbourhoods. We were able to reach out to a needy person in the community, and we gave her small income to start a business, and we also have a radio program where we create awareness in our community to join Life Group.

Building Confidence, as told by Kelvin in Kenya

| was encouraged by the testimonies from the attendees that the training was interesting, educative, eye-opening and productive. One testimony is of Mr. Saro Ngowa who informed me that he was part of a youth group that consists of youth from different churches and that they didn’t know what to do or have activities to engage in and this as causing friction with the leadership. But now after the training he felt confident and emboldened to start a study with the group.

Everyone Can Understand, as told by Bwambale in Uganda

Groups are working very well, meeting when they say they will. There is a lot of change since receiving the translation. In all groups there were some people like grandparents who were not used to interacting with clear English, but now they have the material in their language — it is so very interesting. They can read for themselves. They ask some questions which show they are

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understanding now in their local language. | hope that if it continues like this in the coming times, we will see a great change in the district. | know that the number of people following Jesus and accepting him, that number is increasing. The number of people attending groups has increased now. When it keeps increasing, the groups will multiply and so on!

Project Grants

In the 12-months covered by this report, we made grants of £8,141 (£15,113 12 months to 30 June 2024) to Dignity Zambia Ltd and to individuals in other nations to support the project work managed by them.

In addition, we continue to fund significant amounts of project work directly from the UK including the costs of project leadership in Zambia, and a ongoing investment in growing the work in Uganda.

In order to ensure that the funds are appropriately applied to achieve the objects of Dignity (Worldwide), we:

• e Receive regular reports on the work done in Zambia and a full break down of the financial transactions of Dignity Zambia. One of our directors and trustees, Jon Witt, is also a member of the Dignity Zambia board.

• e Receive copies of receipts, and photographs of work carried out from individuals to whom grants are given. Alongside this, we receive written reports of how money has been spent and what has been achieved because of this spending. Where written reports are not possible, or to add additional detail and insight, we discuss these matters in conversation over the phone.

PUBLIC BENEFIT

Based upon the activities mentioned above, the Directors confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Commission in exercising their powers or duties.

RELATED PARTIES

Transactions with related parties are set out in note 5 to the accounts.

FINANCIAL REVIEW

During the 12-month period ended 30 June 2025, income totaled £114,374 (£120,447 — 12 months to 30 June 2024) from a combination of gifts, donations and fundraising activities. Expenditure in the period, which is detailed in the Statement of Financial Activities totaled £105,344 (£125,767 — 12 months to 30 June 2024).

RESERVES POLICY

Dignity is a charitable company established in response to a calling from God and as such the board believes that God will be faithful in providing the resources required to fulfill that calling.

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Annual Report & Financial Statements for the 12 Months Ended 30 June 2025

DIGNITY (WORLDWIDE)

The board of Directors review Dignity’s reserves policy annually. The purpose of the reserves policy is to smooth out any short-term variations in funding and expenditure to ensure that the charity is able to fulfil its objectives without interruption.

The work of Dignity is project driven with peaks of expenditure corresponding with overseas mission activity. As such the board recognises that the level of general reserves will vary as Dignity builds the funds to undertake this work.

Under normal circumstances the board considers it appropriate to hold reserves of between 2 to 5 months of typical monthly expenditure. Reserves held were within policy levels throughout the period reported on.

GOVERNANCE

A board of Directors who are also the trustees of the Charity governs the Company. Appointment of new directors/trustees is a matter for the whole board. The board would give due consideration to the induction required for any new directors or trustees.

The board meets formally at least four times per year.

RISK STATEMENT

The Directors have reviewed the risks to which the charity is exposed. Appropriate procedures are in place to identify, monitor and review these risks on a regular basis.

DIRECTORS’ RESPONSIBILITIES

The Directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the income and expenditure for that period. In preparing these financial statements, the Directors are required to:

• e Select suitable accounting policies and apply them consistently;

• e Make judgments and accounting estimates that are reasonable and prudent;

• e Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The Directors are also responsible for safeguarding the assets of the company

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DIGNITY (WORLDWIDE)

Annual Report & Financial Statements for the 12 Months Ended 30 June 2025

and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Approval

This report was approved by the Directors on 20° March 2026 and signed on their behalf by:

Francis Hesketh

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DIGNITY (WORLDWIDE)

Annual Report & Financial Statements for the 12 Months Ended 30 June 2025

INDEPENDENT EXAMINER’S REPORT

Independent Examiner’s Report to the Trustees of DIGNITY (WORLDWIDE) for the year ended 30 June 2025

| report on the accounts of the charity for the period ended 30 June 2025 which are set out on pages 11 to 17.

Respective responsibilities of trustees and examiner

As the charity's trustees you are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for the year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to:

• e examine the accounts under section 145 of the 2011 Act

• e follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

• ® state whether particular matters have come to my attention

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination no matter has come to my attention;

1. which gives me reasonable cause to believe that in any material respect the requirements: e to keep accounting records in accordance with Section 130 of the 2011 Act, and

2. e to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

3. have not been met, nor

4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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DIGNITY (WORLDWIDE)

Statement of Financial Activities

FOR THE 12 MONTHS ENDED 30 June 2025

Summary Income and Expenditure Account

		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
				2025	2024
	Note
		£	£	£	£
INCOMING RESOURCES
Incoming resources from generatedfunds
Voluntary income	2	96,374	18,000	114,374	120,447
Total incoming resources		96,374	18,000	114,374	120,447
RESOURCES EXPENDED
Raising Funds		4,144	-	4,144	2,389
Charitable activities	3	84,818	14,882	99,700	121,944
Governance costs	4	1,501	-	1,501	1,434
Total resources expended		90,462	14,882	105,344	125,767
NETMOVEMENT IN FUNDS		5,912	3,118	9,030	(5,320)
Opening fund balances	9	37,814	882	38,695	44,015
Transfers in the year		-	-	-	-
Closingfundbalances		43,726	4,000	47,726	38,695

Movements on reserves and all recognised gains and losses are shown above.

The notes on page 13 - 17 form part of these accounts.

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DIGNITY (WORLDWIDE)

BALANCE SHEET

As at 30 June 2025

	Note Unrestricted	Note Unrestricted	Restricted	Total	Total
		Funds	Funds	Jun-25	Jun-24
		£	£	£	£
Tangible assets		-	=	.	-
CURRENTASSETS
Debtors	6	1,827	-	1,827	2,947
Cash at bank	7	42,469	4,000	46,469	37,107
		44,296	4,000	48,296	40,054
CURRENT LIABILITIES
Liabilities falling due	within one year 8	570	-	570	1,359
Net Current Assets		43,726	4,000	47,726	38,695
NETASSETS		43,726	4,000	47,726	38,695
FUND BALANCES
Unrestricted funds
General Funds		43,726	-	43,726	37,814
Restricted Funds	9	-	4,000	4,000	882
		43,726	4,000	47,726	38,695
For the financial year ended 30 June 2021 the company was entitled			to exemption	from audit under	Section
477 Companies Act	2006. No member ofthe company	has deposited a notice, pursuant to section 476,
requiring an audit ofthese	these financial statements under the requirements ofthe Companies Act 2006.
The Directors acknowledge their responsibility for:
a.	ensuring that the company keeps accounting		records which	comply with Section 386
	ofthe Companies Act 2006; and
b.	preparing financial statements which give a true and fair view ofthe state of				affairs of
	the company as at the end ofthe finanacial year, and of its income and expenditure for
	the financial year in accordance	with the requirements of Sections 394 and 395, and
	which otherwise complywith the	requirements ofthe Companies Act 2006 relating to
	accounts,sofarasitappliestothecompany.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and with the Financial Reporting Standard for Small Entities (effective April 2008).

Approved by the directors and signed on their behalf on 20 March 2026 by:

Fraucts Hesketh

Francis Hesketh - Trustee

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DIGNITY (WORLDWIDE)

NOTES TO THE ACCOUNTS

FOR THE 12 MONTHS ENDED 30 June 2025

1 Accounting Policies

The accounts have been prepared under the historic cost convention, in accordance with applicable accounting standards and follow the Statement of Recommended Practice: Accounting by Charities 2005. The following are the accounting policies which have been applied in dealing with material items:-

a) Donated and grant income:

• Donated income and grants receivable are taken into account when received by the charity. Income received in circumstances where a claim for repayment of tax has been or will be made to HM Revenue & Customs is grossed up for the tax recoverable. Any amount of tax reclaimed from HM Revenue & Customs but not yet received is shown within the charity's debtors.

b) Other income and expenditure:

• Investment income is taken into account when receivable and expenditure, including irrecoverable VAT, when incurred by the charity, regardless of when payment is made. Grants payable are taken into account at the earlier of when they are paid or become constructive obligations. Grants for the support of overseas missionaries are accounted for on the basis of support that relates to the financial year.

c) Funds:

• Unrestricted funds are donations and other income received or generated for the objects of the charity without specified purpose and are available for purposes as directed by the directors. Restricted funds are amounts received where the donor has specified the purpose for which it should be used.

d) Fixed assets and depreciation:

• Fixed assets acquired for use by the charity are capitalised and depreciated over their estimated useful life unless they cost less than £1,000 when they are written off on purchase.

Depreciation periods are as follows:

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Equipment Between 3 and 7 years
Vehicles Between 2 and 4 years
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e) Taxation

The company is a registered charity and is exempt from taxation under the Income & Corporation Taxes Acts.

f) Cash flow statement

• The company has taken advantage of the exemption provided by the Financial Reporting Standard 1 and has not prepared a Cash Flow Statement for the year.

2	Voluntary income
	CurrentYear	Unrestricted	Restricted	Total	Total
		Funds	Funds	Jun-25	Jun-24
		£	£	£	£
	General donations	96,374	18,000	114,374	120,447
		96,374	18,000	114,374	120,447
	PriorYear	Unrestricted	Restricted	Total
		Funds	Funds	Jun-24
		£	£	£
	General donations	109,447	11,000	120,447
		109,447	11,000	120,447

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DIGNITY (WORLDWIDE)

NOTES TO THE ACCOUNTS (Cont'd)

FOR THE 12 MONTHS ENDED 30 June 2025

• 3 Charitable activities

		CurrentYear	Unrestricted	Restricted	Total	Total
			Funds	Funds	Jun-25	Jun-24
a		Direct charitable costs	£	£	£	£
		Project costs	39,909	14,582	54,491	48,624
		Project leading	5,355	-	5,355	11,730
			45,264	14,582	59,845	60,354
			Unrestricted	Restricted	Total	Total
			Funds	Funds	Jun-25	Jun-24
	b	Support & administration	£	£	£	£
		Office and administration	31,713	-	31,713	46,477
			31,713	-	31,713	46,477

Support and administration costs decreased during the year due to one staff member taking maternity leave, with the role not backfilled.

Support and administration costs included £3k of one-off equipment purchases (laptops and accessories), each below the £1k capitalisation threshold and therefore expensed rather than recognised as fixed assets.

c Grants

Grants	Unrestricted — Restricted	Unrestricted — Restricted	Total	Total
	Funds	Funds	Jun-25	Jun-24
	£	£	£	£
Project grants	7,841	300	8,141	15,113
	7,841	300	8,141	15,113
TotalCharitableActivities	84,818	14,882	99,700	121,944

		Prior Year	Unrestricted	Restricted	Total
			Funds	Funds	Jun-24
a		Direct charitable costs	£	£	£
		Project costs	38,249	10,375	48,624
		Project leading	11,545	185	11,730
			49,794	10,560	60,354
			Unrestricted	Restricted	Total
			Funds	Funds	Jun-24
	b	Support & administration	£	£	£
		Office and administration	46,477	-	46,477
			46,477	-	46,477
c		Grants	Unrestricted	Restricted	Total
			Funds	Funds	Jun-24
			£	£	£
		Project grants	10,646	4,466	15,113
			10,646	4,466	15,113
		TotalCharitableActivities	106,918	15,027	121,944

• c Grants

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DIGNITY (WORLDWIDE)

NOTES TO THE ACCOUNTS (Cont'd)

FOR THE 12 MONTHS ENDED 30 June 2025

4 Governance costs

CurrentYear	Unrestricted	Restricted		Total	Total
	Funds	Funds		Jun-25	Jun-24
	£	£		£	&
Accounts, examination and filing	570		-	570	540
Insurance & Other Governance	931		-	931	894
	1,501		-	1,501	1,434
PriorYear	Unrestricted	Restricted		Total
	Funds	Funds		Jun-24
	£	£		£
Accounts, examination and filing	540		-	540
Insurance&OtherGovernance	894		-	894

5 Staff & Trustees

The charity had four staff in the year ended 30 June 2025 (four in year ended 30 June 2024). Additional activities are also carried out by volunteers.

With effect from 1 April 2021, following approval from all Members of the Charity and from the Charity Commission, the charity has employed J Witt, a director and trustee, who had previously provided services to the charity under a service contract. This employment is for his work as a Mission Pioneer and not for his services as a trustee.

During the year, J Witt, received £32,303 in remuneration (£31,145 - 2024). These payments were not for his role as a trustee.

J Witt, along with his family, spent time in Zambia promoting the objectives of the Charity. In the year ended 30 June 2025, J Witt was reimbursed £5,355 expenses (£11,730 for the year ended 30 June 2024). The reduction reflects the timing of travel costs, as return flights for the family to Zambia were not purchased within the financial year and will instead fall into the following reporting period, when two sets of flights may be recognised.

No remuneration was paid to any other trustee during the year nor to any person connected to them.

6 Debtors and prepayments

Debtors and prepayments
	Jun-25	Jun-24
	£	£
Tax recoverable	1,217	1,993
Other Debtors	610	954
	1,827	2,947

7	Cash	at bank and in hand
			Jun-25	Jun-24
			£	£
	Bank	operating accounts and Cash in Hand	46,469	37,107
			46,469	37,107

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DIGNITY (WORLDWIDE)

NOTES TO THE ACCOUNTS (Cont'd)

FOR THE 12 MONTHS ENDED 30 June 2025

8 Creditors: liabilities falling due within one year

	Jun-25	Jun-24
	ze	£
Creditors	-	819
Accruals	570	540
	570	1,359

9 Funds

The restricted funds represent amounts received for specific purposes and the movements in the year are as follows:

		Opening	Incoming	Outgoing	Transfers		Closing
		balance	resources	resources	in the year		balance
			£	£	a		£
Literature		882	8,000	(7,882)		-	4,000
Pioneering		-	7,000	(7,000)		-	-
Understanding	impact	-	3,000	-		-	3,000
		882	18,000	(14,882)		-	4,000

The specific purposes for which funds were on hand, received and applied were (1) Development, production, translation and deployment of Bible study resources (2) Pioneering work to plant and ecourage Life Groups in two nations (3) Research to deeper understand the impact of our work.

The assets and liabilities represented by the various funds are as follows:

	Fixed		Bank &cash	Other net	Total	Total
	assets		balances	assets	Jun-25	Jun-24
	£		£	£	£	£
Restricted funds		-	4,000	-	4,000	882
Unrestricted funds		-	42,469	1,257	43,726	37,814
		-	46,469	1,257	47,726	38,695

10 Events since the year end

There have been no significant events since the year end.

11 Members

Each member of the company commits to contribute, if the charity is wound up, an amount of £10.

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DIGNITY (WORLDWIDE)

NOTES TO THE ACCOUNTS (Cont'd)

FOR THE 12 MONTHS ENDED 30 June 2025

12 Comparative Statement of Financial Activities

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----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Unrestricted|Restricted|Total| |Funds|Funds|Funds| |2024| |£|£|£| |INCOMING|RESOURCES| |Incoming|resources from|generated funds| |Voluntary|income|109,447|11,000|120,447| |Total incoming|resources|109,447|11,000|120,447| |RESOURCES|EXPENDED| |Raising|Funds|2,389|-|2,389| |Charitable|activities|106,918|15,027|121,944| |Governance|costs|1,434|-|1,434| |Total|resources|expended|110,741|15,027|125,767| |NET MOVEMENT IN FUNDS|(1,294)|(4,027)|(5,320)| |Opening fund balances|39,107|4,908|44,015| |Transfers|in|the year|-|-|-| |Closing fund balances|37,814|882|38,695|

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