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2025-09-30-accounts

Tracking ID: 1000448-1267842

ESSENTIAL CHRISTIAN

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Company Number: 06667924 Charity Number: 1126997

Tracking ID: 1000448-1267842

ESSENTIAL CHRISTIAN

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Contents Page
Introduction from the Chair 1
Report of the Directors 2-10
Report of the Independent Auditors 11-13
Consolidated Statement of Financial Activities 15
Consolidated Balance Sheet 16
Company Balance Sheet 17
Consolidated Cash Flow Statement 18
Notes to the Accounts 19-30
Ministry Impact Report Appendix

Tracking ID: 1000448-1267842

REPORT OF THE DIRECTORS

ESSENTIAL CHRISTIAN

Introduction from the Chair of Essential Christian

As I reflect on the year just completed, I am once again grateful for the faithfulness of God and the dedication of the people who serve through Essential Christian. Across our work in Spring Harvest, Song Solutions, and Essential Event Management we have continued to see the Church gathered, faith strengthened, and lives changed through the ministries entrusted to us.

At the heart of our work is a clear sense of calling. As an organisation we seek to impact lives and build a better world through music, events, and content. This work is driven by our encounter with the living Lord Jesus, whose presence shapes our mission of worship, discipleship, justice, and service. That mission continues to guide our decisions, our partnerships, and the way we steward the opportunities before us. Spring Harvest remains the heartbeat of our ministry and once again demonstrated the profound spiritual impact that occurs when the Church gathers. This year we saw 631 young people respond to the invitation to follow Jesus at the main events. For all of us involved, moments like these remind us why the work matters so deeply. They are a powerful testimony to the transforming grace of Christ.

The reach of Spring Harvest also continued to extend beyond the physical venues. Through our partnership with Way Out TV, content from the event was shared into 65 prisons again across the United Kingdom. In places where hope can often feel distant, the message of the gospel was heard and worship was experienced by many who would not otherwise have had access to such ministry. It is a remarkable example of how the message of Jesus continues to break down barriers and reach people in every context.

Alongside this, the Spring Harvest Carols service grew again this year and was delivered to a significantly increased audience of more than 500 people. It was a wonderful example of joyful teamwork and Kingdom collaboration, bringing churches, artists, and partners together in celebration of Christ.

Our song publishing work through Song Solutions has also continued to strengthen. We were delighted to form new relationships with new writers including Elle Limebear and Jake & Mates, alongside the many gifted songwriters we already serve. New songs continue to be written and released to equip the worshipping church, and we have been encouraged to see growing publishing activity across the catalogue. Increasingly, songs from our writers are also being recorded and covered by other significant artists in the Christian and Gospel genres, extending their reach into new congregations and audiences.

Essential Event Management has likewise experienced a year of strengthening partnerships and widening opportunities. In addition to successfully delivering Spring Harvest Carols to its largest audience to date, the team were again invited to support the WeBelieve Festival. This year the remit of that partnership has grown to include ticketing and team recruitment, reflecting the confidence placed in the team’s professionalism and experience. We have also seen additional work develop with Westminster Chapel as organisations we have supported have recommended our services to others.

During the financial year, Essential Christian (as a body corporate) was appointed as President of the French Association Le Pas Opton, which provides Christian holidays in France through Spring Harvest Holidays. Essential Christian’s role is a discretionary appointment within the Association’s own governance structure. We continue to actively support the work and ministry of Le Pas Opton, which is a remarkable outworking of Christian ministry in the heart of France.

Across every part of the organisation, we see the same pattern. Faithful service, creative innovation, and a deep commitment to supporting the Church in its mission. While the contexts may differ, the purpose remains constant as we continue to serve the Church and share the hope of Christ through music, events, and creative content.

I would like to express my sincere thanks to the staff team whose dedication, skill, and prayerful commitment make this work possible. I am equally grateful to our partners, supporters, volunteers, and fellow trustees who continue to steward this ministry with wisdom and generosity.

As we look ahead, we do so with humility and faith. The challenges facing the Church and society are real, yet the opportunities for the gospel remain profound. It is our privilege to continue playing a part in God’s work through these ministries, trusting Him to guide and provide as we step forward together. We have begun a journey of examining our structure - through the framework of a Learning Community for Christian charities - so that we can discern whether or not there are better ways of delivery for all our constituent parts. We will continue this next year with an examination of

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ESSENTIAL CHRISTIAN

REPORT OF THE DIRECTORS (continued)

our finances, the wider worlds of Christian festivals, events and song publishing, and the staff and volunteer teams we have in place, so that we can position ourselves better for the future.

Martin Young June 2026

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REPORT OF THE DIRECTORS (continued)

The Directors have pleasure in submitting their report together with the audited group financial statements for the year ended 30 September 2025 which have been prepared in accordance with the current statutory requirements, the company’s memorandum and articles of association and the Statement of Recommended Practice (Charities SORP (FRS 102)) and Financial Reporting Standard 102 (FRS 102).

Reference and Administrative Details

Charity Number 1126997
Company Number 06667924
Principal / Registered Office 14 Horsted Square
Uckfield
East Sussex TN22 1QG
Bankers Lloyds Bank plc
1 Legg St
Chelmsford
Essex
CM1 1JS
Wise Payments Ltd
1stFloor
Worship Square
65 Clifton Street
London
EC2A 4JE
Solicitors Anthony Collins Solicitors LLP
134 Edmund Street
Birmingham
B3 2ES
Auditors Xeinadin Audit Limited
5 Robin Hood Lane
Sutton
Surrey
SM1 2SW

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REPORT OF THE DIRECTORS (continued)

Directors

The directors who held office during the year and up to the date of signing were as follows:

Non-executive directors

Ms Olivia Amartey Ms Tania Bright MBE Ms Constance Chinhengo (appointed 22 January 2026) Mr David Dorricott Ms Elaine Duncan Mr Hugh Francis Ms Debra Green OBE Rev Dr Christopher Rogers Mr Martin Young Chair

Chief Executive

Mr Phil Loose

Ethos

Essential Christian is a Christian organisation whose reason for existence and ongoing ethos is to serve Jesus Christ and represent his teaching to the world. This service is undertaken through delivering the objectives and activities of the charity for the public benefit. We impact lives and build a better world through music, events, and programme content, driven by our encounter with the living Lord Jesus, whose presence shapes our mission of worship, discipleship, justice, and service.

Objectives and Activities

The object of the charity is to advance the Christian faith throughout the world and to do so principally, but not exclusively by:

The charity seeks to promote Christian faith and teaching, discipling, and evangelism, and to contribute to the quality of life of individuals and families, whether they are currently engaged with the Christian church or on a personal spiritual journey.

The strategies employed to achieve the company’s objectives for the year included:

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REPORT OF THE DIRECTORS (continued)

Public Benefit

The directors are aware of their responsibility to ensure that the charity provides public benefit. Essential Christian aims to equip and enable the Church and her members through providing events and resources. Accordingly, the activities provide spiritual benefit to many people, assist churches to serve their communities, and help schools with collective worship.

Essential Christian:

Spring Harvest Home (our online event) offers a low-cost way to engage with the event. Discounts and grants are available to assist people experiencing financial hardship to attend the Spring Harvest event. It also streams for free into many prisons around the UK and is made available for free on YouTube for one day during the event.

Structure, Governance & Management

Governing Document

The organisation is a charitable company limited by guarantee, incorporated in England and Wales on 8 August 2008 and registered as a charity on 28 November 2008. The company is governed by its Memorandum and Articles of Association. There are currently 8 members and Directors of the company.

Board of Directors

The Board carries the legal and financial responsibility for the charity and establishes the vision and mission while monitoring its activities and policies. The Board met 7 times over the year. In addition, there is a Finance Committee made up of between two and four Board members, the CEO and up to three other staff members.

Directors have a wide knowledge of the beneficiary and potential beneficiary group served by the charity. All Directors are invited to nominate new Directors, having regard to the skills, experience or representation identified as being required at the time. Suggestions may also be sought from others who know the charity well. Full discussion takes place on each of the nominees before an appointment is made.

The Board of Directors is satisfied that both the legal and financial needs of the company are well served by its current professional advisors.

A register of interests is held on the Directors and is updated annually.

Directors’ Induction and Training

New Directors often come with extensive experience on the boards of other charities or businesses and are familiar with Essential Christian having participated in one or more of its activities. Most new Directors come with a high level of awareness of the company’s objectives, structures, and operational activities.

New Directors are supplied with the Memorandum and Articles of Association, current minutes and recent financial reports, and the statement of Beliefs, Purpose, and Values. They are also directed to the current Charity Commission publications for new trustees.

Before attending their first Directors’ meeting the Chief Executive and/or the Chair will seek to meet the new Director to answer any questions they may have. Where appropriate, additional induction and meetings with other Directors and staff will be provided.

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Structure

The charity operates under brands to distinguish its activities.

● Song Solutions

Spring Harvest Holidays

In furtherance of its activities Essential Christian has two wholly owned subsidiaries: Song Solutions Ltd, which in turn owns Copycare Pacific Pty Ltd, which undertakes copyright administration; and Daybreak Music Ltd, which owns several copyrights.

Further details are given in Note 10 to the financial statements.

Management & Staffing

The Chief Executive appointed by the Board is responsible for the day-to-day operations of the charity and has delegated authority for operational matters, including day-to-day finance, communications, and business development. In addition, the Chief Executive is responsible for recruiting the staff team and ensuring that there are the skills and expertise needed to run the charity. The charity is well served by a highly motivated staff team, which includes some recent appointments alongside experienced individuals on the senior team.

The key management personnel of the charity are the chief executive and directors listed on page 3. All non-executive directors give of their time freely and no director received any remuneration in the year for being a director. Payments

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are sometimes made for additional services. Details of directors’ payments, expenses and related party transactions are disclosed in Notes 7.3 and 21 to the financial statements. The pay of the Chief Executive and other staff is reviewed annually.

The Spring Harvest event programme is devised by a Planning Group, which reports to the Board, and which prayerfully considers the event programme and its delivery every year. The Group currently includes two Board members and several others who together bring theological and leadership skills. Membership changes periodically so that the group is refreshed from time to time. Whenever possible, the group is drawn from across the denominations of the church to reflect the needs of the whole church in the UK.

Risk Management

The Directors have a risk management strategy which comprises:-

Based on this risk review, the Directors consider the highest risks, and how they may be mitigated, to be:-

Achievements and Performance

Essential Christian’s activities fall into three broad categories: Conference and Event Ministry, Ministry Resources, and Grant-making.

(1) Conferences and Event Ministry

To read about the impact Spring Harvest achieved please see our ministry impact document attached to the front of this audit report.

● Spring Harvest Holidays

The 2025 summer season saw 4,628 individuals come to LPO. Many of these people stayed for more than one week.

The offices of Spring Harvest Holidays are situated within Essential Christian’s premises and during the year the charity provided administrative and management assistance, the costs of which were reimbursed under a management agreement between the charity and Spring Harvest Holidays Ltd.

● Event Services

Through Essential Event Management the charity assisted many other agencies to run their events both online and inperson. Online provision included event platforms, technical support, working with the client to create the user interface and experience, and providing ticketing and registration facilities. For physical events, our services included full event management, venue research and procurement, technical provision, logistics, health and safety, and CAD drawings to facilitate event planning.

Organisations assisted included Open Doors, Care for The Family, Trussell, SASRA (Soldiers and Aviators Scripture Readers Association) , SPCK, Eternal Wall of Answered Prayer, LAUNCH Catalyst, London City Mission, Grace London as well as significant work for Spring Harvest and the new SH Carol Service at Westminster Chapel

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REPORT OF THE DIRECTORS (continued)

In 2025 we continued to see an increase in physical event enquiries. This was encouraging for us as we look for this area of work to develop a surplus to provide support for our other ministry growth areas.

(2) Ministry Resources

This includes activities undertaken through the Essential Christian and Song Solutions brands in creating audio, video and print media, making these available to purchasers, and in copyright administration and royalty collection.

Spring Harvest 2025 worship was recorded but our main release was the kids single from The Big Start which was made available across all digital platforms. Digital streaming of back catalogue songs grew again. We now see the release of music as part of our marketing strategy.

Alongside this, a new label imprint was started called Seachange. This has already started to sign some new writers to it under a charitable intent and a new innovative model.

Our new partnership with Malcolm Down books published the Spring Harvest theme book in a special font designed for those with dyslexia in mind. This enabled our theme book to be more inclusive to all.

● Spoken Word

Our work in recording other people’s spoken word has declined, although we still offer it as a service. MySpringHarvestPLUS is the site we now use to sell recurring subscriptions of our ministry talks which are primarily recorded at Spring Harvest, although we do have a strong backlist of titles from many other Christian events.

Recordings were also made available in 2025 in USB format for those who want something physical, and we saw strong sales of these once again. Our work on YouTube and growth there helped us to promote more ‘Legendary Talks’ as well as showcase some of our Podcasts.

The springharveststore.com, which operates in partnership with St Andrew’s Bookshop and carries a range of music, DVDs, Bibles, books, church resources and Christian gifts brought a small commission on all sales whether they are published by us or not.

● USB Duplication

We still see some demand for USB talks at Spring Harvest and the team delivered these through the year.

Under Song Solutions (Copycare) Essential Christian administers over 150,000 songs globally from its own office and through franchise partners around the world. This has potential to increase through securing new administration catalogues of Christian music.

Song Solutions (Daybreak) saw growth again in its catalogue of songs where the charity owns the copyright, and this includes a large selection of children’s songs which are used in school assemblies. Our new Seachange model continued to be adopted by invited writers, and we saw many new songs released in the course of the year.

During the course of 2024 we signed directly with USA PRO’s to enable us to collect directly following Music Services decision to pull out of our agreement as they were purchased by SESAC. Throughout 2025 we have been able to sign writers directly in the US to enable us to grow.

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and trusts continue. There are 124 assemblies available, and work continues to promote and market Big Start Assemblies to teachers, head teachers and schools.

(3) Grants and Grant making

Funds for grant making came from the generosity of guests at the Spring Harvest events who support the annual appeals, from guests at Spring Harvest Holidays and from donations received from new Grant Making Trusts as a result of our request. Details of restricted funds and grants are given in Notes 15 and 19 to the financial statements. Organisations receiving grants are asked to submit written or video reports on the use of the funds within a year.

The charity‘s policy is to channel funds available from the tithe of the Spring Harvest Offering to projects relevant to the teaching theme for the year. Guests were invited to submit proposals for seed funding to start projects which would prioritise the next generation or to demonstrate practical love and service, which were then considered against criteria. In 2025, ten projects were successful in applying for funding. Grants ranged from £1,500 to £5,000.

Gifts given through the Partnership Scheme and from the not-tithed portion of the offering supported Essential Christian and Spring Harvest, including the ‘Everyone In’ fund. This helped over 700 people with discounts and bursaries so that individuals and families on low incomes could come to Spring Harvest.

Money given by guests at Spring Harvest Holidays was distributed via Spring Harvest Holidays Ltd to organisations in France, to sponsor those volunteering at Le Pas Opton and to provide bursary support to some families and individuals.

Financial Review

Overall, there was a deficit of £199,000.

The charity’s main sources of income are from its charitable activities and from donations. Donations are very important, particularly to support the Spring Harvest event and to provide the ‘Everyone In’ fund for people on low incomes to attend. The Board and staff are grateful to Spring Harvest guests who gave to the Offering and to supporters who gave regularly through the year. Together they donated over £309,000 in the year and they make a significant contribution to maintaining Spring Harvest into the future. The Board is also grateful for other donations from individuals and trusts of £330,000.

Income for Conference and Events ministry was £2,896,000 and expenditure £3,914,000, 0.5% and 7% more than the previous year. Spring Harvest saw both its income and costs affected by inflation. Essential Events Management continues to run small to medium sized events for other charities.

Ministry Resources income was £1,296,000 and expenditure £1,383,000, 18 % and 15.7% less than the previous year.

The Board regularly considers the charity‘s activities and its future, exploring new ways of working and increasing sources of income to maintain its ministry. Cash flow is uneven during the year, and there is a need for loans which builds through the year until March, when Spring Harvest revenues are usually received. With the financial support of a corporate backer who has provided substantial cash flow assistance, the trustees have been satisfied that the Charity can operate on a sound financial footing.

Reserves Policy

The Board considered the charity’s requirement for reserves. It is mindful of the risks facing the organisation and the need for reserves.

There were no freely available reserves (which excludes fixed assets, restricted funds, and minority interests) at the year end. The charity was able to meet its obligations because of a loan facility made available to the charity, and a facility is in place which is sufficient to cover anticipated financial needs for at least the next 12 months.

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REPORT OF THE DIRECTORS (continued)

Fundraising Policy

In line with the reporting requirements included in the Charities Act 2016, the Trustees confirm that all fundraising is carried out in compliance with best fundraising practice. The main request for funds is made during the Spring Harvest event. The purposes are clearly described.

The charity is registered with the Fundraising Regulator and follows the Code of Fundraising Practice. During the year we began to work with some professional fundraisers to begin to access grant making trusts. Few appeals were made by email or letter and none by telephone so vulnerable people were protected from intrusive requests. A complaints procedure is set out as part of the Privacy Policy on the website and states that every effort will be made to resolve complaints within 10 days. No complaints or criticisms were raised concerning the fundraising activities. The charity is also registered with the Fundraising Preference Service. No requests for action were received from this service.

2026 and Beyond

The Board continues to believe that the charity’s activities are a valuable resource for the Church yet is also aware that it needs to find further sources of donor funding and develop the ways its resources can be accessed. The Board aims to:

Other information

Disabled employees

The company has procedures in place regarding the employment of disabled staff to ensure that no current or potential member of staff is disadvantaged due to disability and that all staff have equal access to training, career development and promotion.

Employee consultation

The company acknowledges the importance of staff communications and involving staff in decisions that directly affect them and their work. Several procedures and activities are in place to support decision-making and communications , including meetings held corporately, departmentally, team based and individually; and staff participation in decision making as it affects terms of employment.

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Statement of Directors’ responsibilities

The Directors are responsible for preparing the Annual 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 Directors to prepare financial statements for each financial period which give a true and fair view of the situation of the company and the incoming resources and application of resources, including the net income or expenditure, of the company for the period.

In preparing those financial statements, the Directors are required to:

The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

To the knowledge and belief of the Directors, there is no relevant information that the company’s auditors are not aware of, and the Directors have taken all the steps necessary to ensure the Directors are aware of any relevant information, and to establish that the company’s auditors are aware of the information.

Registered office 14 Horsted Square Uckfield East Sussex TN22 1QG

25/06/2026 Date:

ON BEHALF OF THE DIRECTORS

M Young Chair

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INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF

ESSENTIAL CHRISTIAN

Opinion

We have audited the financial statements of Essential Christian (the ‘parent company’) and its subsidiaries (the ‘group’) for the year ended 30 September 2025 which comprise the Consolidated Statement of Financial Activities, the Consolidated and parent company Balance Sheets, the Consolidated Statement of Cash Flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Material uncertainty related to going concern

The charity recorded a deficit of £184,181 on unrestricted funds for the current year, the consolidated general funds are negative by £601,133 and net current liabilities stand at £762,086. We also draw attention to the disclosure made in note 1.2 to the financial statements concerning the charitable company's ability to continue as a going concern. The financial position of the charity represents a material uncertainty which may cast doubt about the charitable company's ability to continue as a going concern. Despite this our opinion detailed above is not modified in respect of this matter.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF

ESSENTIAL CHRISTIAN (continued)

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and parent charity and their environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included with the directors’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of directors

As explained more fully in the directors’ responsibilities statement set out on page 10, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the group financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the group financial statements, the directors are responsible for assessing the group and parent charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the company, we identified that the principal risks of non-compliance with laws and regulations related to employment and financial reporting legislation and we considered the extent to which noncompliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and the Charities Act 2011.

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INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF

ESSENTIAL CHRISTIAN (continued)

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by making enquiries of management, considering the internal controls in place and discussion amongst the engagement team.

We determined that the principal risks were related to management bias in accounting estimates, presentation of separately disclosed items and management override of controls.

In response to the risks identified we designed procedures which included, but were not limited to reviewing trustees minutes, challenging significant accounting estimates, evaluating the internal controls, agreeing financial statement disclosures to underlying supporting documentation and testing journal entries.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members as a body, for our audit work, for this report, or for the opinions we have formed.

Paul Newton BSc BFP FCA (Senior Statutory Auditor) for and on behalf of Xeinadin Audit Limited, Statutory Auditor Chartered Accountants

5 Robin Hood Lane Sutton Surrey SM1 2SW

26/06/2026 Date:

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CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Income from
Donations and legacies
Investments
2
Charitable activities
Conferences and Event
Ministry
Ministry Resources: Creation,
Sales and Royalties
3
Other sources
4
Total income
Expenditure on
5
Raising funds
Charitable activities
Grants and Grantmaking
Conferences and Event
Ministry
Ministry Resources: Creation,
Sales and Royalties
Total expenditure
Net income/(expenditure)
Transfer between funds
Net movement in funds
Reconciliation of funds
Fund balances brought forward
Minority interests
Fund balances carried forward		 2025
Unrestricted
funds
£
661,827
2,402
2,895,905
1,295,618
199,190
5,054,942
38,270
7,485
3,810,763
1,382,605
5,239,123
(184,181)
-
(184,181)
(417,965)
1,013
(601,133)		 2025
Restricted
funds
£
156,255
-
-
-
-
156,255
-
68,393
103,139
-
171,532
(15,277)
-
(15,277)
50,323
-
35,046		 2025
Total
funds
£
818,082
2,402
2,895,905
1,295,618
199,190
5,211,197
38,270
75,878
3,913,902
1,382,605
5,410,655
(199,458)
-
(199,458)
(367,642)
1,013
(566,087)		 2024
Unrestricted
funds
£
560,226
6,893
2,881,706
1,575,869
160,617
5,185,311
35,468
7,183
3,559,540
1,641,590
5,243,781
(58,470)
-
(58,470)
(360,659)
1,164
(417,965)		 2024
Restricted
funds
£
153,016
-
-
-
-
153,016
-
45,652
85,540
-
131,192
21,824
-
21,824
28,499
-
50,323		 2024
Total
funds
£
713,242
6,893
2,881,706
1,575,869
160,617
5,338,327
35,468
52,835
3,645,080
1,641,590
5,374,973
(36,646)
-
(36,646)
(332,160)
1,164
(367,642)

The statement of financial activities includes all gains and losses recognised in the year.

All incoming resources and resources expended derive from continuing operations.

The notes on pages 19 to 30 form part of these financial statements.

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CONSOLIDATED BALANCE SHEET AS AT 30 SEPTEMBER 2025

Notes
Fixed assets
Tangible assets
8a
Intangible assets
9
Current assets
Stocks
11
Debtors and prepayments
12
Cash at bank
Creditors: Amounts falling due within one year
13
Net current (liabilities)
Net (liabilities)
Funds
Unrestricted funds
14a
Restricted funds
15
16a
Minority interests
Total funds		 2025
£
£
158,119
39,691
197,810
3,762
312,736
213,033
529,531
(1,291,617)
(762,086)
(564,276)
(601,133)
35,046
(566,087)
1,811
(564,276)		 2024
£
£
66,012
32,266
98,278
5,950
256,356
368,670
630,976
(1,094,072)
(463,096)
(364,818)
(417,965)
50,323
(367,642)
2,824
(364,818)

The notes on pages 19 to 30 form part of these financial statements.

These financial statements were approved by the Directors on and signed on 25/06/2026 their behalf by:

M Young Director

Company number: 06667924

Page 16

Tracking ID: 1000448-1267842

ESSENTIAL CHRISTIAN

COMPANY BALANCE SHEET AS AT 30 SEPTEMBER 2025

Notes
Fixed assets
Tangible assets
8b
Intangible assets
9
Investments
10
Current assets
Stocks
11
Debtors and prepayments
12
Cash at bank
Creditors: Amounts falling due within one year
13
Net current (liabilities)
Net (liabilities)
16b
Funds
Unrestricted funds
14b
Restricted funds
15
Total funds
16b		 2025
£
£
158,119
39,691
1,128
198,938
3,762
311,636
170,925
486,323
(1,255,489)
(769,166)
(570,228)
(605,274)
35,046
(570,228)		 2024
£
£
66,012
32,266
1,128
99,406
5,950
255,256
310,917
572,123
(1,045,675)
(473,552)
(374,146)
(424,469)
50,323
(374,146)

The notes on pages 19 to 30 form part of these financial statements.

The company’s net expenditure for the year ended 30 September 2025 was £196,082 (2024: £32,766).

25/06/2026

These financial statements were approved by the Directors on and signed on 25/06/2026 their behalf by:

M Young Director

Company number: 06667924

Page 17

Tracking ID: 1000448-1267842

ESSENTIAL CHRISTIAN

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Notes
Net cash (used in)/provided by operating
activities
(i)
Cash flows used in investing activities
Interest received
Payments for tangible fixed asset additions
Payments for intangible fixed asset additions
Net cash (used in) investing activities
Cash flows from financing activities
Loans drawn down
Net cash provided by financing activities
Net cash (outflow)/inflow
Cash and cash equivalents at start of year
Cash and cash equivalents at end of year
(i) Cash flows from operating activities
Net (expenditure) for the year
Interest receivable included in investing activities
Depreciation
Amortisation
Loss/(gain) on disposal of fixed assets
Decrease in stocks
(Increase) in debtors
(Decrease)/increase in creditors
Net cash (used in)/provided by operating activities
(ii) Analysis of change in net debt
Cash at bank and in hand
Other loans within one year		 Notes
Net cash (used in)/provided by operating
activities
(i)
Cash flows used in investing activities
Interest received
Payments for tangible fixed asset additions
Payments for intangible fixed asset additions
Net cash (used in) investing activities
Cash flows from financing activities
Loans drawn down
Net cash provided by financing activities
Net cash (outflow)/inflow
Cash and cash equivalents at start of year
Cash and cash equivalents at end of year
(i) Cash flows from operating activities
Net (expenditure) for the year
Interest receivable included in investing activities
Depreciation
Amortisation
Loss/(gain) on disposal of fixed assets
Decrease in stocks
(Increase) in debtors
(Decrease)/increase in creditors
Net cash (used in)/provided by operating activities
(ii) Analysis of change in net debt
Cash at bank and in hand
Other loans within one year		 2025
£
£
(217,920)
2,402
(138,656)
(26,463)
(162,717)
225,000
225,000
(155,637)
368,670
213,033
2025
£
(199,458)
(2,402)
46,159
19,038
390
2,188
(56,380)
(27,455)
(217,920)
At
Cash
1.10.24
flows
£
£
368,670
(155,637)
(575,000)
(225,000)
(206,330)
(380,637)		 2025
£
£
(217,920)
2,402
(138,656)
(26,463)
(162,717)
225,000
225,000
(155,637)
368,670
213,033
2025
£
(199,458)
(2,402)
46,159
19,038
390
2,188
(56,380)
(27,455)
(217,920)
At
Cash
1.10.24
flows
£
£
368,670
(155,637)
(575,000)
(225,000)
(206,330)
(380,637)		 2025
£
£
(217,920)
2,402
(138,656)
(26,463)
(162,717)
225,000
225,000
(155,637)
368,670
213,033
2025
£
(199,458)
(2,402)
46,159
19,038
390
2,188
(56,380)
(27,455)
(217,920)
At
Cash
1.10.24
flows
£
£
368,670
(155,637)
(575,000)
(225,000)
(206,330)
(380,637)




2024
£
£
51,853
6,893
(36,960)
(9,350)
(39,417)
-
-
12,436
356,234
368,670
2024
£
(36,646)
(6,893)
33,300
13,531
-
2,557
(24,028)
70,032
51,853
Non-cash
At
changes
30.9.25
£
£
-
213,033
-
(800,000)
-
(586,697)		 2024
£
£
51,853
6,893
(36,960)
(9,350)
(39,417)
-
-
12,436
356,234
368,670
2024
£
(36,646)
(6,893)
33,300
13,531
-
2,557
(24,028)
70,032
51,853
Non-cash
At
changes
30.9.25
£
£
-
213,033
-
(800,000)
-
(586,697)
-
225,000
Non-cash
changes
£
-
-
-
At
1.10.24
£
368,670
(575,000)
(206,330)
(155,637)
368,670
213,033
2025
£
(199,458)
(2,402)
46,159
19,038
390
2,188
(56,380)
(27,455)
(217,920)
Cash
flows
£
(155,637)
(225,000)
(380,637)

Page 18

Tracking ID: 1000448-1267842

ESSENTIAL CHRISTIAN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

1 Accounting policies

Charity information

Essential Christian is a private company limited by guarantee incorporated in England and Wales. The registered office is 14 Horsted Square, Uckfield, East Sussex TN22 1QG.

1.1 Basis of accounting

The financial statements have been prepared in accordance with 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 2020) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Essential Christian meets the definition of a public benefit entity under FRS 102.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

The support we have received from a corporate backer, in both gifts and cashflow assistance gives confidence to the trustees that the charity can continue to operate on a sound financial footing for the next 12 months. This has been augmented with other corporate sponsorship which is likely to continue as larger Christian charities are increasingly keen to partner with Essential Christian. The trustees are actively seeking more high net worth donors and are confident that Essential Christian can indeed attract such backing. Trustees are also examining ways to cut costs. For these reasons the accounts are prepared on a going concern basis.

1.3 Consolidation

The group financial statements combine the results of the company and its subsidiary undertakings, Daybreak Music Limited (dormant), Song Solutions Limited (a holding company for the administration of royalties from Copycare Pacific Pty Ltd) and Copycare Pacific Pty Ltd under the acquisition method. Further details of these subsidiaries is given in note 10.

Essential Christian, Song Solutions Ltd and Daybreak Music Ltd have reporting dates of 30 September. Copycare Pacific Pty Ltd has a reporting date of 30 June but produces figures to 30 September that are incorporated into the consolidated financial statements. A separate Statement of Financial Activities for the charity itself is not presented.

1.4 Income

Voluntary income and donations (including legacies) are accounted for once the charity has entitlement to the income, it is probable the income will be received and the amount of income receivable can be reliably measured. The income from fundraising is shown gross, with the associated costs included in fundraising costs. Where material assets are donated to the company for its use, these are capitalised at the estimated market value at the date of the gift and included under income. Assets given for distribution by the charity are received as income when distributed and stated in the accounts at the directors’ estimated market value at the time of receipt. Income is shown net of VAT and other sales taxes.

Page 19

Tracking ID: 1000448-1267842

ESSENTIAL CHRISTIAN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

1 Accounting policies (continued)

1.5 Expenditure

Expenditure is accrued as soon as a liability is considered probable, discounted to present value for longer term liabilities. The majority of costs are directly attributable to specific activities. Staff costs are allocated on the basis of time spent by staff on each activity. Office costs, including rent of premises, are charged directly to the activity when incurred.

1.6 Tangible fixed assets and depreciation

Tangible fixed assets are capitalised and included at cost including any incidental expenses of acquisition. Donated assets are included at fair value. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:

Motor vehicles – over 4 years Equipment – over 4 to 10 years Computer equipment – over 3 to 4 years

1.7 Intangible fixed assets and amortisation

Intangible assets acquired separately are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Such assets are defined as having finite useful lives and the costs are amortised on a straight line basis over their estimated useful economic lives on the following bases:

Website development – over 4 years Intellectual property – over 3 - 5 years

Intangible assets are reviewed for impairment whenever there is an indication that the carrying value may be impaired.

1.8 Fixed asset investments

Fixed asset investments in subsidiary undertakings are shown at cost less impairment because the fair value cannot be measured reliably.

1.9 Stocks

Stock is stated at the lower of cost and realisable value.

1.10 Debtors and prepayments

Trade debtors and other receivables are included at the settlement amount due. Prepayments are valued at the amount prepaid.

1.11 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of opening of the deposit.

1.12 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.

Creditors includes deferred income, which consist of income relating to events to be undertaken in the next year which have been invoiced and/or received before the year end.

1.13 Financial instruments

The charity only has financial assets and 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.

Page 20

Tracking ID: 1000448-1267842

ESSENTIAL CHRISTIAN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

1 Accounting policies (continued)

1.14 Pension scheme arrangements

1.15 Cost of generating funds

1.16 Charitable activities expenditure

This comprises expenditure directly related to the objects of the group, including project management and support functions. Support costs are allocated principally on a basis of the proportion of time spent by employees.

1.17 Governance costs

This comprises expenditure to comply with statutory and legal requirements.

1.19 Operating lease commitments

Charges under operating leases are incurred in the period to which they relate.

Unrestricted funds are expendable at the discretion of the directors in furtherance of the objects of the group.

2 Investment income

2025
Unrestricted
£
Bank interest: United Kingdom
2,292
Bank interest: Rest of the World
110
2,402
Ministry Resources: Creation, Sales and Royalties
2025
Unrestricted
£
Product Sales
171,158
Royalties
1,124,460
1,295,618		 2025
Restricted
£
-
-
-
2025
Restricted
£
-
-
-		 2025
Total
£
2,292
110
2,402
2025
Total
£
171,158
1,124,460
1,295,618		 2024
Total
£
6,523
370
6,893
2024
Total
£
162,675
1,413,194
1,575,869


Page 21

Tracking ID: 1000448-1267842

ESSENTIAL CHRISTIAN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

4 Income from other sources

Income from other sources
2025 2025 2025 2024
Unrestricted Restricted Total Total
£ £ £ £
Management charges from SHH 198,494 - 198,494 159,917
Management charges from Hope Lebedyn 696 - 696 700
199,190 - 199,190 160,617

This residual management charge signals the end to handling of gifts to Hope Lebedyn, which is now an independent charity.

5 Expenditure

Expenditure
Raising funds
Grants and grantmaking
Conferences and Events
Ministry Resources		 Note
19		 Direct
charitable
expenditure
£
31,334
68,393
3,658,146
1,317,194
5,075,067		 Support
costs
(note 5.1)
£
6,936
7,485
255,756
65,411
335,588		 Total
2025
£
38,270
75,878
3,913,902
1,382,605
5,410,655		 Total
2024
£
35,468
52,835
3,645,080
1,641,590
5,374,973

5.1 Support costs

Rent
Insurance
IT
Depreciation
Amortisation
Governance
Other
Net income/(expenditure) for the year
Note
This is stated after charging:
Staff costs
7.1
UK auditors’ remuneration:
– for audit services
– for non-audit
Depreciation
Amortisation
Operating lease rentals – land and buildings		 2025
Total
£
43,017
24,783
100,153
37,329
15,396
18,290
96,620
335,588
2025
Total
£
1,293,940
15,950
6,666
46,159
19,038
46,959		 2024
Total
£
48,554
25,804
104,520
26,930
10,943
18,504
112,405
347,660
2024
Total
£
1,159,878
15,200
7,681
33,300
13,531
63,790

6 Net income/(expenditure) for the year

Page 22

Tracking ID: 1000448-1267842

ESSENTIAL CHRISTIAN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

7 Employee information

7.1 Staff costs

Wages and salaries
Social security costs
Pension costs
Benefits in kind		 Group
2025
£
1,102,807
113,237
77,896
1,293,940
23,862
1,317,802		 Group
2024
£
992,922
92,658
74,298
1,159,878
19,657
1,179,535

7.2 Staff numbers

The average monthly number of employees (excluding non-Executive Directors) during the year was made up as follows:

On a total head count basis
On a full time equivalent basis		 2025
Number
32.42
28.22		 2024
Number
31.25
26.58

One employee received emoluments (excluding employer pension costs) between an annual equivalent of £80,000 and £90,000 in the year (2024: one between £80,000 and £90,000); plus employer pension costs of £7,628 (2024: £7,358).

7.3 Directors‘ emoluments

No remuneration was paid to executive directors during the year. Key management personnel remuneration (including gross salary, employer’s National Insurance, benefits in kind and employer’s pensions contributions) totalled £106,725 (2024: £102,509).

The following amounts were paid to or for the services of the non-executive Directors, as permitted by the Memorandum of Association under contracts for services:

2025 2024
£ £
O Amartey 300 300
D Green 1,000 900
C Rogers 817 691

Also during the year, total travel expenses of £2,542 (2024: £2,297) were reimbursed to 5 (2024: 4) directors. Directors’ indemnity insurance of £2,696 (2024: £2,297) was paid during the year.

Page 23

Tracking ID: 1000448-1267842

ESSENTIAL CHRISTIAN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

8a Tangible fixed assets – GROUP

Cost or valuation
At 1 October 2024
Additions in the year
Disposals in the year
At 30 September 2025
Depreciation
At 1 October 2024
Charge for year
Released on disposal
At 30 September 2025
Net book value
At 30 September 2025
At 30 September 2024		 Freehold
Property
£
2,170
-
-
2,170
2,170
-
-
2,170
-
-		 Leasehold
improvements
£
-
73,668
-
73,668
-
5,728
-
5,728
67,940
-		 Computer
Equipment
£
178,469
30,334
(77,873)
130,930
167,102
17,877
(77,890)
107,089
23,841
11,367		 Motor
Vehicle
s
£
25,200
-
-
25,200
25,200
-
-
25,200
-
-		 Plant and
Machinery
£
189,326
34,654
(50,986)
172,994
134,681
22,554
(50,579)
106,656
66,338
54,645		 Total
£
395,165
138,656
(128,859)
404,962
329,153
46,159
(128,469)
246,843
158,119
66,012

8b Tangible fixed assets – COMPANY

Cost or valuation
At 1 October 2024
Additions in the year
Disposals in the year
At 30 September 2025
Depreciation
At 1 October 2024
Charge for year
Released on disposal
At 30 September 2025
Net book value
At 30 September 2025
At 30 September 2024		 Leasehold
improvements
£
-
73,668
-
73,668
-
5,728
-
5,728
67,940
-		 Computer
Equipment
£
175,366
30,334
(77,873)
127,827
164,001
17,877
(77,890)
103,988
23,839
11,365		 Motor
Vehicles
£
25,200
-
-
25,200
25,200
-
-
25,200
-
-		 Plant and
Machinery
£
189,948
34,654
(50,986)
173,616
135,301
22,554
(50,579)
107,276
66,340
54,647		 Total
£
390,514
138,656
(128,859)
400,311
324,502
46,159
(128,469)
242,192
158,119
66,012

Page 24

Tracking ID: 1000448-1267842

ESSENTIAL CHRISTIAN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

9 Intangible fixed assets – GROUP AND COMPANY

Cost or valuation
At 1 October 2024
Additions in the year
Disposals in the year
At 30 September 2025
Amortisation
At 1 October 2024
Charge for year
Released on disposal
At 30 September 2025
Net book value
At 30 September 2025
At 30 September 2024
10Fixed asset investments – COMPANY
Shares in subsidiaries – cost less impairment
At 1 October 2024
Disposals
At 30 September 2025
Historical cost		 Intellectual
Property
£
12,500
22,000
-
34,500
5,903
6,889
-
12,792
21,708
6,597		 Website
Costs
£
45,247
4,463
-
49,710
19,578
12,149
-
31,727
17,983
25,669
2025
£
1,128
-
1,128
1,128		 Total
£
57,747
26,463
-
84,210
25,481
19,038
-
44,519
39,691
32,266
2024
£
1,128
-
1,128
1,128

Essential Christian owns 100% of the issued share capital of Daybreak Music Ltd (company number 01438805) and Song Solutions Ltd (company number 02714955), which are both companies registered in England and Wales at the same address as Essential Christian. Daybreak Music Ltd had net assets at 30 September 2025 of £1,000 and profit for the year then ended of £nil. Song Solutions Ltd had net assets at 30 September 2025 of £100 and profit for the year then ended of £nil.

Essential Christian also holds a 70% stake in Copycare Pacific Pty Limited, a company registered in Australia, by virtue of its 100% shareholding in its immediate parent company, Song Solutions Ltd. Copycare Pacific Pty Limited had net assets at 30 September 2025 of AUS$12,279 and profit for the year then ended of AUS$11,879.

Page 25

Tracking ID: 1000448-1267842

ESSENTIAL CHRISTIAN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

11 Stocks – GROUP AND COMPANY

Goods for resale

2025
£
3,762
3,762		 2024
£
5,950
5,950

12 Debtors

Debtors
Group Company
2025 2024 2025 2024
£ £ £ £
Trade debtors 170,198 110,586 170,198 110,586
Other debtors including other taxation 23,550 30,747 22,450 29,647
Prepayments 118,988 115,023 118,988 115,023
312,736 256,356 311,636 255,256

13 Creditors: Amounts falling due within one year

Group Company Company
2025 2024 2025 2024
£ £ £ £
Other loans 800,000 575,000 800,000 575,000
Trade creditors 30,124 36,274 30,124 36,274
Other creditors including taxation 158,521 208,283 122,393 159,886
Accruals and deferred income 302,972 274,515 302,972 274,515
1,291,617 1,094,072 1,255,489 1,045,675

The other loans are interest free and repayable on 30 days notice. Such notice is not to be given before 31 May 2026. They are secured via a fixed and floating charge on the assets of the company.

14a Unrestricted funds – GROUP

Balance B/F Minority
interests		 Income Expenditure Transfers Balance C/F
£ £ £ £ £ £
2025
General funds (517,965) 1,013 4,954,942
(4,982,635)		 (100,000) (644,645)
Designated funds 100,000 - 100,000
(256,488)		 100,000 43,512
(417,965) 1,013 5,054,942
(5,239,123)		 - (601,133)
2024
General funds (460,659) 1,164 5,185,311
(5,243,781)		 -
(517,965)
Designated funds 100,000 - -
-		 -
100,000
(360,659) 1,164 5,185,311
(5,243,781)		 -
(417,965)

Page 26

Tracking ID: 1000448-1267842

ESSENTIAL CHRISTIAN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

14b Unrestricted funds – COMPANY

Balance B/F Income Expenditure Transfers Balance C/F
£ £ £ £ £
2025
General funds (524,469) 4,829,100 (4,853,417) (100,000) (648,786)
Designated funds 100,000 100,000
(256,488)		 100,000 43,512
(424,469) 4,929,100 (5,109,905) - (605,274)
2024
General funds (469,879) 4,957,439
(5,012,029)		 - (524,469)
Designated funds 100,000 -
-		 - 100,000
(369,879) 4,957,439 (5,012,029) - (424,469)

The designated fund relates to a donation ~~received designated for the development and growth of Son~~ g ~~Solutions. The~~ transfer is to recognise £100k received last year which also related to this project.

15 Restricted funds – GROUP AND COMPANY

Balance B/F Income Expenditure Transfers Balance C/F
£ £ £ £ £
2025
SH Partnership Fund - 69,103 (69,103) - -
Seed Fund 16,287 13,109 (12,500) - 16,896
Everyone In Fund 4,036 18,150 (4,036) - 18,150
SH inclusivity 2025 30,000 - (30,000) - -
SHH offerings fund - 36,938 (36,938) - -
SHH sponsorship fund - 18,955 (18,955) - -
50,323 156,255 (171,532) - 35,046
~~Balance B/F~~ Income Expenditure Transfers Balance C/F
£ £ £ £ £
2024
SH Partnership Fund - 81,866 (81,866) - -
Seed Fund 24,381 20,906 (29,000) - 16,287
Everyone In Fund 1,910 5,800 (3,674) - 4,036
SH inclusivity 2025 - 30,000 - - 30,000
SHH offerings fund - 14,444 (14,444) - -
SHH offerings fund: Accessibility Fund 2,208 - (2,208) - -
28,499 153,016 (131,192) - 50,323

SH Partnership Fund

The Spring Harvest Partnership Fun ~~d comprises gi~~ ft ~~s made specifi~~ c ~~ally in support of and for running the Spring~~ Harvest event.

SH inclusivity 2025

This comprised a donation in 2024 to support an inclusivity project for the 2025 event.

Everyone In Fund

This fund provides discounts and bursaries to help people on low incomes to attend Spring Harvest. The funds include collections from the SH Youth and Children’s offerings.

Page 27

Tracking ID: 1000448-1267842

ESSENTIAL CHRISTIAN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

15 Restricted funds – GROUP AND COMPANY (continued)

SHH Offerings fund

These funds were given by Spring Harvest Holidays guests to be used to support projects in France, a bursary scheme to assist people who would not otherwise be able to attend, and seasonal children’s workers who were moving into ministry or training roles.

SHH Offerings fund: Accessibility Fund

The allows for improved facilities for Spring Harvest Holidays guests with disabilities.

Seed Fund

This was a 10% tithe of gifts to the Spring Harvest offering plus a specific donation to provide seed funding to individuals with a Christian vision to start local projects to restore, renew and serve their communities.

SHH sponsorship fund

This is income from Spring Harvest Holidays to enable Essential Christian to pay the Animateurs at Le Pas Opton during the season, as per the formal agreement.

16a Analysis of net assets by fund – GROUP

Tangible fixed assets
Intangible fixed assets
Net current (liabilities)/assets
Minority interests		 ___2025___
Unrestricted
funds
Restricted
funds
Total
£
£
£
158,119
-
158,119
39,691
-
39,691
(797,132)
35,046
(762,086)
(1,811)
-
(1,811)
(601,133)
35,046
(566,087)		 ___2024___
Unrestricted
funds
Restricted
funds
Total
£
£
£
66,012
-
66,012
32,266
-
32,266
(513,419)
50,323 (463,096)
(2,824)
-
(2,824)
(417,965)
50,323 (367,642)

16b Analysis of net assets ~~by fund – COM~~ PANY

Tangible fixed assets
Intangible fixed assets
Investments
Net current (liabilities)/assets		 ___2025___
Unrestricted
funds
Restricted
funds
Total
£
£
£
158,119
-
158,119
39,691
-
39,691
1,128
-
1,128
(804,212)
35,046
(769,166)
(605,274)
35,046
(570,228)		 ___2024___
Unrestricted
funds
Restricted
funds
Total
£
£
£
66,012
-
66,012
32,266
-
32,266
1,128
-
1,128
(523,875)
50,323(473,552)
(424,469)
50,323(374,146)

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

ESSENTIAL CHRISTIAN

17 Constitution of the company and status

The governing instrument of the company is its Memorandum and Articles of Association. The company is limited by guarantee, the liability of each member being limited to £1. At 30 September 2025 there were 8 members (2024: 8 members).

The company is registered as a company with number 06667924, registered with the Inland Revenue and is exempt from corporation tax on its charitable activities.

18 Pension scheme arrangements

The group makes contributions to personal pension plans held by employees. The pension cost charge represents the contributions paid by the group to the funds and amounted to £77,896 (2024: £74,298) for the year.

19 Grants and grantmaking

The following institutional and individual grants were made by the charitable company during the year:

Institutional grants
Circle of Security
(Spring Harvest Seed Fund)
Manna
(Spring Harvest Seed Fund)
Passion Art
(Spring Harvest Seed Fund)
St Michael and All Angels
(Spring Harvest Seed Fund)
SAS Le Pas Opton
(Spring Harvest Holidays)
Total institutional grants
Grantmaking costs
Total grants and grantmaking		 2025
£
2,500
2,500
2,500
5,000
55,893
68,393
7,485
75,878

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ESSENTIAL CHRISTIAN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

20 Financial commitments

The charitable company’s total future minimum lease payments under operating leases at 30 September 2025 were payable as set out below:

were payable as set out below:
Within one year
Between two and five years
More than five years
The operating lease charges for the year were:
Land and buildings
Hire of plant, machinery and fittings		 2025
£
36,599
40,586
-
77,185
2025
£
36,160
10,799
46,959		 2024
£
7,460
8,750
-
16,210
2024
£
56,440
7,350
63,790

21 Related party relationships and transactions

ZipAddress Ltd and AFD Software Ltd are companies controlled by D Dorricott, a director of Essential Christian. During the year interest free loan advances of £225,000 (2024: £nil) were received by Essential Christian from ZipAddress Limited. £nil (2024: £nil) was repaid during the year, leaving a balance of £800,000 (2024: £575,000) at the year end.

During the year £198,494 (2024: £159,917) of income relating to management services was received from Spring Harvest Holidays Ltd, a company registered in England and Wales and owned by ZipAddress Ltd and of which D Dorricott and H Francis are mutual directors.

During the year £5,400 (2024: £5,400) of administrative services was purchased from PCC of All Hallows Bromley by Bow, a charity registered in England and Wales of which Christopher Rogers, a director of Essential Christian, is a trustee and Rector.

During the year royalties of £2,328 (2024: £2,533) were paid to Elim Sound, which is a ministry of the Elim Foursquare Gospel Alliance, where Rev Olivia Amartey is Executive Director.

The total amount of unrestricted donations received from directors and related parties during the year was £330,515 (2024: £180,300).

£21,515 of advertising and sales income was received from Home for Good (2024: £93,196), of which Olivia Amartey was a director until March 2024 and Tania Bright is the CEO.

Hugh Francis is also the Treasurer of the Association Le Pas Opton (see page 1, introduction from the Chair).

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Tracking ID: 1000448-1267842

Trying, Hoping, FIGHTING! for the next generation

Ministry Impact Report 2025

SPRINGHARVEST.ORG

Tracking ID: 1000448-1267842

There is so much to celebrate in these pages; lives transformed, families supported, people gathered and the name of Jesus lifted high. You know impact reports, they’re usually full of stats and numbers and not always an easy readthis one’s different. It’s full of real people, real testimonies and real hope and the heartbeat of an event which seeks to GATHER , GROW and GO !

Whether you are a long-standing supporter, a loyal attender or just looking- read on! You’ll be inspired, amazed and astounded. ... and it’s all Jesus.

Thank you for being part of the journey with us.

Bless you

Jo Moir Head of Spring Harvest

| MINISTRY IMPACT REPORT

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NO GREATER STORY – rediscovering your place in God’s epic adventure.

In 2025 the Spring Harvest even ~~t theme~~ invited thousands of guests to s ~~ee their~~ lives as part of God’s unfolding s ~~tory~~ of creation, redemption, new creation, all drawing inspiration from the book of Isaiah. Teaching explored how every generation and life stage has a role within that story, emphasising that faith is not a spectator experience but an active, lived participation in God’s mission.

Across the event, the Biblical theme was explored in the Classroom (deeper theology), Living Room (conversation in the everyday), and Playground (getting to work it out practically), helping people to learn biblical truth, apply it in daily life, and put it into action. The theme united adults, youth, and children through age-appropriate programmes, creating a shared journey of discipleship. Attendees were encouraged to reflect on their identity in Christ, rediscover their purpose, and return home equipped to live out God’s story in their homes, churches, and communities.

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What people said after Spring Harvest 2025

“On the way home my son (age 14) said, “I now KNOW that God is real.”

young people chose to follow Jesus in just 10 days at Spring harvest 2025. WOW! It’s a 631 noisy revival reverberating into the future!

At Spring Harvest we’re fighting for the next generation, to see them experience Jesus in fresh and exciting ways, to see their lives impacted in a way that changes the future not just for them but for our world too. Here are just some of the stories from young people that came to Spring Harvest this year.

My 10 year old gave her life to Jesus – just like I did, same venue, same age.”

“I never thought we’d be able to come but our friends reassured us that the Additional Needs support is great, so we took a leap of faith and booked. The team were incredible, somehow they forged a trust relationship with my child in a way that the school haven’t managed. From not believing God was real my child is now beginning to know Him and wants to learn more. Thank you.”

“First time in Youth – it was Amazing! You really are impacting this generation and only God knows the amazing things in store for them. thank you thank you thank you.”

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What happens when we GATHER?

Every Easter, we come together as one big family of faith - to worship, learn, and laugh. It’s the highlight of the year for the Spring Harvest community, a time to reconnect, recharge, and share life together. Jesus meets us in powerful ways, and the experience is truly one of a kind. There’s nothing quite like Spring Harvest.

1,056 guests received financial support to attend. £144,918 was raised to enable them to come.

13,000+

came to the event in 2025.

“I’ve never felt the holy Spirit more. Thank you for reaching even those of us who couldn’t be there.”

We’re the Peter Pan of the church! Did you know that 33%[of ] guests were under 26!

We value our young people, who had over 47 specialist sessions just for them!

400 volunteers gave 32,000 hours of their time to Spring Harvest 2025. If one person did this work, it would be over 15 years of full-time work.

112+ hours of Bible teaching from qualified and respected theologians and teachers, equipped and inspired believers to live out their faith.

From across the UK AND BEYOND families, friends, and churches gathered as one to worship and grow.

Reaching beyond Butlin’s

“Even watching from home, the Spirit moved through the screen”

11,749 sessions watched on SH Home 3.2m social media views (up 2.2 million from 2024) We went live for free on YouTube for one day and 10,000 people saw it in the first 24 hours!

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And we went even further

Spring Harvest 2025 was livestreamed into

“The music, worship, prayer and guest speakers were all very soul-uplifting ~~and helped to make a~~ difficult situation less unbearable. Prisoner from HMP Onley

63 prisons across the nation with a potential audience of over 57,000 prisoners

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SH2025 was also livestreamed
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The event was also streamed
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SH2025 was also livestreamed The event was also streamed into churches who gathered into houses for recovering their homeless communities, addicts and prison leavers through a partnership with through a partnership with Green Pastures. Langley House Trust.

In partnership with WayOutTV, Spring Harvest is bringing the hope of Jesus into prisons. For the first time in September this year, we will be broadcasting an hour of prayer as part of National Week of Prayer giving prisoners an opportunity to join us in praying for the nation. At Christmas we will be filming our Spring Harvest Carol Service from Westminster Chapel in London, to be shown on Christmas Day to Prisons around the UK.; opening doors for thousands to encounter God’s presence behind bars.

We couldn’t do this incredible work without partnering with

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What happens when we Grow?

When 13,000 people meet in the presence of God something shifts!

650+ made first time commitments to follow Jesus. Lives changed forever and thousands more impacted!

“Seeing so many people respond to Jesus, make commitments and experience freedom was just beautiful”

178

400+

people equipped in prayer ministry training.

Many guests shared personal testimonies of God’s healing touch, bringing restoration to body and mind.

“After years of doubt, my spark came back. I felt the Holy Spirit like never before.”

pastoral appointments were given by professional counsellors.

52

people per day attended Alpha Course.

Hundreds

of pastors and spiritual leaders gained fresh vision, practical insight, and muchneeded encouragement through The Church Leaders Stream.

We don’t yet know all the ways the Kingdom grew as a result of the event, but we know that hundreds more will be in heaven because of it.

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What happens when we GO?

Spring Harvest is so much more than just a week away. This is where faith comes alive, churches are resourced and lives are transformed. This is about what happens when we go home and change our communities for Jesus. The ripples of the Spring Harvest event reach to every corner of the British Isles.

8 new projects funded across the UK by the Spring Harvest Seed Fund . Through this fund we stand alongside dream-bearers to make their Godgiven visions a reality.

£24,000 seed fund distributed across 8 community-impact projects. Here are 4 of them:

“We left with a list of outreach ideas - and a calling from God!”

YOUTH WORK IN LECKHAMPTON

A local church restarted a youth work project. They ran a youth-led service and joined a nearby youth group. It’s helping the church grow in confidence and connect with young people again.

FAMILY HOLIDAY FOR FOOD BANK CLIENTS

A weekend away for families who use the food bank. They had time to relax, play, and be together. It gave families a rare chance to rest and have fun in a safe space.

PARENTING INTERVENTION

A support programme for parents in a deprived area of London. It offers practical tools and guidance for family life. It’s helping parents feel more confident and improving life at home.

“Bringing 50 people from our church to Spring Harvest each year not only provides a spiritual highlight - it builds community, strengthens relationships and deepens our fellowship. Its impact extends far beyond the week itself, it helps shape our vision, our values and our mission at home. Rev. Ben Sleep, Vicar, St Michaels and All Angels Eastbourne

CHRISTIAN STORYTELLING: BREATH OF DANCE

A project led by a mother and daughter. They tell Bible stories through music and dance. It helps people connect with God’s Word in a creative and powerful way.

1,000+ people were trained in 6 UK locations in prayer ministry before Spring Harvest, as part of our commitment to Safeguarding in Christian ministry.

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Kingdom Collaboration: our event partners

At Spring Harvest 2025 we partnered with some incredible organisations including Compassion, Care for the Family and Home for Good. We believe in kingdom collaboration – working together to impact lives and build a better world.

2,500+

new connections made...

200+

conversations with Green Pastures.

Hundreds

of supporters helping Care for the Family champion the needs of the family and the dangers of the digital age for young people.

“The whole Compassion team had the most incredible time at Spring Harvest 2025! It’s an absolute joy to be a part of the wider Spring Harvest team and to feel so aligned in vision. Thank you for the role you play through this partnership to allow hope and joy to fill the homes of the families when they hear the news of the children receiving their sponsor”

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Truth and inspiration multiplied

We launched a new initiative for Halloween to share Jesus with those out trick or treating - and to use at church light parties.

We created our first directory of organisations that help Spring Harvest bring the ‘wow’ to the event! The aim was to help churches to call these people and maybe bring that ‘wow’ to their own church.

When we create or record something at Spring Harvest, we share it far and wide - so the impact doesn’t stop when the event ends. Our content continues the journey, offering encouragement and resources all year round: for small groups, churches, schools, and anyone who can’t access church in person.

ALL our teaching from all our events is available all year round, with 10,000+ talks for you and your church to dive into.

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Pretty amazing eh? Take a breath. Here’s how you can help us...

We need you and it’s really easy. Just do one or more of the following things:

BECOME A SPRING HARVEST HERO

Become a hero, leave a legacy and become part of our story

springharvest.org/support-us

PRAY FOR US

Support Spring Harvest through prayer youtube.com/springharvest

BECOME PART OF OUR AMAZING JOURNEY!

We’re looking for a few new friends who share our vision and want to make a difference through generous financial support. If you’d like to explore partnering with us in this way, please contact our CEO confidentially using . ceoconfidential@essentialchristian.org

Together, we can build something that lasts, sees lives changed, and impacts generations yet unborn.