OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Turning Point For God Of Great Britain

2025-06-30-accounts

Charity registration number 1124226

:

.

Company registration number 06048127 (England and Wales)

TURNING POINT FOR GOD OF GREAT BRITAIN

_[ANNUAL][ REPORT][ AND][UNAUDITED][FINANCIAL][ STATEMENTS] FOR THE YEAR ENDED 30 JUNE 2025

)

:

f

----- Start of picture text -----
\
----- End of picture text -----

----- Start of picture text -----
ii |
| ie ,
rs AEX8YOAZ |
At6 06/03/2026 #294 |
COMPANIES HOUSE
----- End of picture text -----

vo

|

i | :|

.

;

i j| : :

;

;

: :

|

TURNING POINT FOR GOD OF GREAT BRITAIN

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Secretary

,

Charity number

Company number

Trading address

Dr David Paul Jeremiah David Michael Jeremiah Andrew Timothy Saunders Jeffrey Allen Wood Andrew Macdonald

Andrew MacDonald

1124226

06048127

Unit 9

Chairman

Intl Director (ex officiio) Secretary & Correspondent 26 Parkway Houghton Regis LUS SPT

Burnt Oak Business Park Waldron

:

;

Heathfield TN21 ONL

.

Registered office

Independent examiner

.

TheSt Mary's Broadway Court Old Amersham Bucks HP? OUT

Caroline Brazier ACA DChA

Cansdales Business Advisers Limited

:

.

,

Chartered Accountants

St Mary’s Court

The Broadway

Old Amersham Bucks

HP70UT

Bankers

;

Barclays Bank

Leicester LE87 2BB

|

| i

TURNING POINT FOR GOD OF GREAT BRITAIN

----- Start of picture text -----
CONTENTS
Page .
Trustees’ report 1-3
Independent examiner's report 4
. . Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7-10
----- End of picture text -----

|

.

;{ i

\ | | i i

:

: : , :

;

F \ :

:

TURNING POINT FOR GOD OF GREAT BRITAIN TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 30 JUNE 2025

The Trustees present thelr annual report and financtal statements for the year ended 30 June 2025.

.

.

The statements appear in the format required by the Statement of Recommended Practice for Accounting and Reporting by Charities. The report and statements also comply with the Companies Act 2006 since Turning Point for God of Great Britain was incorporated by guarantee on 10th January 2007. It has no share capital and Is a registered charity. The guarantee of each member is limited to £1. The governing document Is the Memeorandum and Articles of Association of the Company ‘ and members of the Board of Trustees are the Directors of the Company.

Objectives and actlvitles

‘

The principal activity of the charitable company during the year was the dissemination of the Christian faith through media.

REVIEW OF FINANCIAL POSITION Turning Point for God of Great Britain remains 2 charity that refies heavily on the good will of its suppliers and its votuntaers. The Charity has no fulltime employees and does not employ a professional fundraiser. The Charity is Ina financial position now where it repays operating costs to Turning Point for God USA and Is doing so on a regular basis. A working capita! of three months’ operating costs will be retained tn the account at all times.

The Trustees belleve that at all times they have sought to act within the guidelines relating to Public Benefit and the programs undertaken fall within the charity's constitution.

_

_

Operationally speaking, the number of new names dropped 15% over the previous year and total transactions fell 16%. Over the same period, we also saw a 3% decrease in the number of people who signed up for our Bible Strong Partner clubs. Over the pastfiscal year, the exchange rate between the US Dollar and Pound Sterling has Increased In favor of the Pound between GBP £1 to USD $1.21 and USD $1.37 (with the current rate at GBP £1 to USD $1.34). A stronger Pound helps lower costs originating on USD expenses.

During this time, we had 2,484 total active donors, down 14% from the previous year. Included in this total were 723 New Donors . We are actively cultivating relationships with our top 102 donors. We will also continue to work with the Foundation Team In Arizona to further develop and Implement Planned Giving strategies in the UK.

We are currently broadcasting on three radio stations across the UK (Premier Radio, TWR UK, and UCB Ireland).

Our weekly television program can be found on three networks (TBN UK, Daystara and God TV).

Achievements and performance

Charity goals for this coming fiscal year are to:

----- Start of picture text -----

----- End of picture text -----*

----- Start of picture text -----
e Promote newly launched digital magazine and paid printed magazine subscription options.
----- End of picture text -----

,

¥

-1-

i | . i

.

; : : -: : i : ! :

| ; ; i |

: : ,

:

:

TURNING POINT FOR GOD OF GREAT BRITAIN

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS’ REPORT)

FOR THE YEAR ENDED 30 JUNE 2025

Caroline Brazier of Cansdales Business Advisers limited, St Mary’s Court, The Broadway, O!d Amersham, Bucks, HP7 OUT has been retained as Independent Examiner.

David Saunders and Phill Shipsides of Halcyon Print Limited, Burnt Oak Business Park, Waldron, Heathfield, TN21 ONL are the Management Consultants.

Financial review

Total Income for the year amounted to £259,946 (2024: £283,113) with total expenditure being £260,885 (2024: £331,623). This resulted in a deficit of £939 (2024 deficit : £48,510).

Total unrestricted funds are at a surplus balance of £69,761 slightly down from the surplus balance in 2024 of £70,700.

These funds will be used to reach more peopte for Christ through television, print, and digital initiatives.

It ts the policy of the charity to maintain unrestricted funds, which have not been designated for a specific purpose, at a level equivalent to approximately three to six months of operating expenditure. Based on prior year costs, this equates to around £75,000. The Trustees believe that holding reserves at this level provides a safeguard to ensure the charity can continue its current activities in the event of a significant reduction in funding, while alternative sources of income are explored.

The reserves at the current year end 2025 was £69,761, whereas The Trustees are also working towards Increasing reserves back to £100,000. This will be achieved by continuing to reduce shipping expenses, resuming digital advertising to attract new donors, and proactively engaging with churches while promoting the charity’s resources for sale.

Structure, governance and management

;

There Is no maximum number of Trustees under the constitution. The minimum required under the charity’s constitution being three. Trustees are appointed as deemed necessary by the existing board from a short list drawn up for consideration. The short list is drawn from a wider non-voting membership. The Chair and officers are appointed by the Trustees from among their number. The International Director of Turning Point with Or Jeremiah is appointed as ex officio Trustee. The whole Board convenes twice a year but is reported to on a weekly and monthly basis. The Board, from time to time will consult by means of video or telephone conferencing.

The Directors are satisfied that no conflict of interast Is present and should any such conflict present itself the relevant party will excuse themselves from the Board vote. We have carried out a full assessment between Andrew Saunders and outside contractor, Halcyon, and deemed there to be no conflicts or concerns. Trustees will continue to assess all relationships between Trustees and any outside contractors to ensure no actual or perceived conflicts of Interest are present. ‘

Statement of trustees’ responsibilities

The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations and to this end have contracted the services of Cansdales Business Advisers Limited, St Mary’s Court, The Broadway, Old Amersham, Bucks, HP70UT,

Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements In accordance with United Kingdom Generally Acceptad Accounting Practice (United Kingdom Standards and applicable Law). .

:

; -2-

. TURNING POINT FOR GOD OF GREAT BRITAIN

|

;

|

:

i

i

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 30 JUNE 2025

.

.

The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for the period. In presenting these statements, the trustees are required to:

:

The trustees (who are also the directors of the company for the purposes of company faw) consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and under the provisions of section 477 of the Companies Act and that an independent examination is needed. The indepandant examination has been undertaken by Caroline Brazier of Cansdales Business Advisers Limited.

The Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act.

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.

Disclosure of information to Independent examiner

So far as each director is aware at the time the report Is approved:

There is no relavant information of which the examiner is unaware, and the directors have taken all steps they ought to have taken to make themselves aware of any relevant information and to establish that the examiner is aware of that information. The directors have provided evidence In accordance with their responsibilities stated above to confirm that the majority creditor will not seek repayment within 12 months from the date of the balance sheet.

.

in preparing this report, the Directors have taken advantage of the small companies exemptions as per 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 Rapublic of treland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019)

----- Start of picture text -----
.
b(/C/An Saunders —
Dated: 17 February 2026
----- End of picture text -----

-3-

i

;

.

TURNING POINT FOR GOD OF GREAT BRITAIN

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF TURNING POINT FOR GOD OF GREAT BRITAIN

| report to the Trustees on my examination of the financial statements of Turning Point for God of Great Britain (the charity) for the year ended 30 june 2025.

Responsibilities and basis 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 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, | report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. | confirm that | am qualified to undertake the examination because | am a member of ICAEW, which is one of the listed bodies.

| have completed my examination. | confirm that no matters have come to my attention in connection with the

examination giving me cause to believe that in any material respect:

| 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 financial statements to be reached.

,

Use of my report

This report is made solely to the charity's trustees, in accordance with the Charities Act 2011. My work has been undertaken so that | might state to the charity's trustees those matters | am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my Independent Examination, for this sport, or for t inions | have formed.

----- Start of picture text -----
,
----- End of picture text -----

Car razier ACA DChA

Cansdales Business Advisers Limited Chartered Accountants

St Mary’s Court

The Broadway Old Amersham Bucks HP7OUT

Dated: 17 February 2026

,

,

. .

;

.

|

TURNING POINT FOR GOD OF GREAT BRITAIN

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025

2025 2024
Notes £ £
Incomefrom:
Donationsandlegacies 2 259,946 283,113
Expenditure on: .
Charitableactivities 3 260,885 331,623
Netexpenditurefortheyear/
Netmovement Infunds : {939) (48,510)
Fundbalancesat1July2024 70,700 119,210
Fundbalancesat30June2025 69,761 70,700
Thestatementoffinancial activities includes all gainsand losses recognised intheyear.
AllIncomeandexpenditurederivefromcontinuingactivitiesand isconsideredtobeunrestricted forboththisyearandthe
previous.

The statement of financial activities also complies with the requirements for an Income and expenditure account under the Companies Act 2006.

-5-

|

! i ! ' | :

t :

|

TURNING POINT FOR GOD OF GREAT BRITAIN

BALANCE SHEET

AS AT 30 JUNE 2025

----- Start of picture text -----
2025 2024
Notes . £ £ £ £
Current assets .
Debtors , 8 5,042 3,180
Cash at bank and In hand 108,347 100,065
113,389 103,245
Creditors: amounts falling due within one ;
year 9 . (43,628) (32,545)
:
Net current assets 69,761 70,700
Income funds
Unrestricted funds 11 69,761 70,700
69,761 70,700
----- End of picture text -----

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2025. —

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

:

----- Start of picture text -----
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the
small companies regime. . :
gnts were approped by the Trustees on 17 February 2026
The finana,
HsAMf, S :
Andrey Saunders
----- End of picture text -----

Company Registration No. 06048127

-6-

: i

.

‘ :

!

TURNING POINT FOR GOD OF GREAT BRITAIN

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

:

Charity Information

Turning Point for God of Great Britain Is a private company limited by guarantee incorporated In England & Wales. The

1.1 Accounting convention

The financial statements have bean prepared in accordance with the charitable company's governing document, 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 accounting periods commencing from 1 January 2019). The charitable company is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared In sterling, which ts the functional currency of the charity. Monetary amounts In these financial statements are rounded to the nearest £.

The finandal statements have been prepared under the historical cost convention, madified to include the revaluation . of freehold properties and to Include Investment properties and certain financial instruments at fair vatue. The principal accounting policies adopted are set out below. Going concern concern At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue to continue continue in operational operational existence for the foreseeable future. Thus the Trustees continue for the foreseeable future. Thus the Trustees continue the foreseeable future. Thus the Trustees continue foreseeable future. Thus the Trustees continue future. Thus the Trustees continue Thus the Trustees continue the Trustees continue Trustees continue continue to adopt adopt the going concern basisof accounting In preparing the financial going concern basisof accounting In preparing the financial concern basisof accounting In preparing the financial basisof accounting In preparing the financialof accounting In preparing the financial accounting In preparing the financial In preparing the financial preparing the financial the financial financial statements. : : Income ‘ : : Income is recognised when the charity Is legally entitled to it after any performance conditions have been met, the amounts can can be measured reliably, measured reliably, reliably, and it is probable that income will probable that income will that income will income will will be received. received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received received under Gift Aid or deeds of covenant Is recognised Gift Aid or deeds of covenant Is recognised Aid or deeds of covenant Is recognised or deeds of covenant Is recognised deeds of covenant Is recognised of covenant Is recognised covenant Is recognised Is recognised recognised at the time of the donation. the time of the donation. time of the donation. of the donation. donation. :

1.2 Going concern concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue to continue continue in operational operational existence for the foreseeable future. Thus the Trustees continue for the foreseeable future. Thus the Trustees continue the foreseeable future. Thus the Trustees continue foreseeable future. Thus the Trustees continue future. Thus the Trustees continue Thus the Trustees continue the Trustees continue Trustees continue continue to adopt adopt the going concern basisof accounting In preparing the financial going concern basisof accounting In preparing the financial concern basisof accounting In preparing the financial basisof accounting In preparing the financialof accounting In preparing the financial accounting In preparing the financial In preparing the financial preparing the financial the financial financial statements. : :

13 Income

Income is recognised when the charity Is legally entitled to it after any performance conditions have been met, the amounts can can be measured reliably, measured reliably, reliably, and it is probable that income will probable that income will that income will income will will be received. received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received received under Gift Aid or deeds of covenant Is recognised Gift Aid or deeds of covenant Is recognised Aid or deeds of covenant Is recognised or deeds of covenant Is recognised deeds of covenant Is recognised of covenant Is recognised covenant Is recognised Is recognised recognised at the time of the donation. the time of the donation. time of the donation. of the donation. donation.

1.4 Expenditure

Expenditure is accounted for on an accruals basis, indusive of VAT which cannot be recovered. Charitable Activities includes those costs which meet the objectives of the charitable company by relating directly to the advancement, support and education of religious and charitable groups. Governance costs are those Incurred in meeting the statutory requirements of running the charitable company.

.

2 Donations and iegacies

----- Start of picture text -----
|||| |---|---|---| |Unrestricted|Unrestricted|—| |funds|funds| |2025|2024| |.|£|£| |Donations and gifts|259,946|283,113|

----- End of picture text -----

.

-7-

.

; :

i

|

TURNING POINT FOR GOD OF GREAT BRITAIN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

;

3 Charitable activities
Charitable Governance Total Total
Activities Costs 2025 2024
£ £ £ £
Independentexaminationfee - 2,730 2,730 3,144
Feetoindependentexaminerforother otherservices , - 2,085 2,085 2,700
PremlerChristianRadio 73,459 - 73,459 131,936
MaintenanceAgreementFee . 3,797 - 3,797 1,555
Volceovers 10,213 - 10,213 5,635
Management Fee 41,688 - 37,891 38,388
PostageandPrint 107,806 - 107,806 135,380
DigitalCampaign 16,995 - 16,995 10,352
FinanceCost 1,909 - 1,909 2,418
OtherCost 55 - 55 115
Insurance 148 - 148 -
' 256,070 4,815 260,885 331,623
256,070 "4,815 260,885 331,623
Forthe yearended30June2024
Unrestrictedfunds 325,779 5,844 331,623
325,779 5,844 331,623

4 NET INCOME/(EXPENDITURE)

_ Net income/(expenditure) Is stated after charging/(craditing):

At30.6.25 ‘At30.6.24
. £ £
Independent Examinations’remuneration 2,730 3,144
Othernon-auditservices 2,085 2,700

None of the Trustees (or any persons connected with them) received expenses reimbursed or donated income to the charitable company In the year.

-8-

.

,

i

!

! ;

|

ij

TURNING POINT FOR GOD OF GREAT BRITAIN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

6 Employees

There wera no employees during the year (2024: None).

;

,

7 Taxation

.

The charity is exempt from taxation on Its activities because all its income Is applied for charitable purposes.

"8 Debtors .
2025 2024
Amountsfallingduewithinoneyear: £ £
Otherdebtors 4,870 3,180
Prepaymentsandaccrued income 172 -
5,042 3,180
=— =
3 Creditors:amountsfallingduewithinoneyear
; ; 2025 2024
: . € £
Othercreditors 38,498 26,701
Accrualsanddeferred income : . 5,130 5,844
. 43,628 32,545

10 ~=—sUnrestricted funds

The unrestricted funds of the charity comprise the unexpended 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 funds by the trustees for specific purposes.

:

----- Start of picture text -----
At 1 July 2024 Incoming Resources At 30 June 2025
resources expended
£ £ £ £
General funds 70,700 259,946 (260,885) 69,761
Previous year: At 1 July 2023 Incoming _Resources At 30 June 2024
resources expended
. £ € £ £
General funds 119,210 283,113 (331,623) 70,700
----- End of picture text -----

-9-

:

: : : | |

,

:

:

i i

;

! i

TURNING POINT FOR GOD OF GREAT BRITAIN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

11 ~~ Analysis of net assats batwean funds

Analysis of net assats batwean fundsof net assats batwean fundsassats batwean fundsbatwean fundsfunds
Unrestricted Unrastricted
funds
2025		 funds
2024
£ £
Fund balances at30June 2025 are represented by:
Currentassets/(liabilities) 69,761 70,700
69,761 70,700

12 ‘Related party transactions

tn the year ended 30 June 2024 Halcyon Print Management Limited the trading company where Andrew Saunders is a Director, made supply printing & stationery and paid retainer fees of total £115,510 (2024: £111,170) to the charity.

Payment made to Turning Point for God USA, where Dr Oavid Jeremiah and David Michael Jeremiah are Trustees, of £83,227 (2024: £163,884) for media expenses, television program delivery expenses, and printing/mailing of devotional magazines.

.

-10-