Churches in Communities International
Trustees Annual Report and Unaudited Financial Statements Year ended 30 September 2025
Charity registation - 1139043 Company number - 07299802
Year ended 30 September 2025
Churches in Communities International Annual report and financial statements
Contents
| Contents | |
|---|---|
| Legal and administrative information | 4 |
| Trustees annual report | 5 |
| Objectives and activities | 5 |
| Structure, governance & management | 6 |
| Financial review | 7 |
| Statement of Board of Trustees’ responsibilities | 7 |
| Independent examiner’s report | 9 |
| Statement of fnancial activities | 10 |
| Balance sheet | 11 |
| Notes to the fnancial statements | 12 |
Charity number 1139043 Company number 07299802
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Churches in Communities International Annual report and financial statements
Year ended 30 September 2025
Legal and administrative information
Charity name
Churches in Communities International
Charity registration no.
1139043
OSCR registration no.
SCO052377
Company registration no.
07299802
Registered office and contact details
St Paul’s House Edison Road Bromley BR2 0EP
Trustees
Dr Hugh Osgood Rev Kofi Banful Rev Celia Collins Rev Trevor Howard Rev Noel Mclean Rev Sharon Mcphee Steve Woodcock
Chair of the Board
Dr Hugh Osgood
Bank
HSBC Bank Plc 184 High Street Bromley Kent BR1 1HE
Independent examiner
Hedley Dunk Limited t/a Xeinadin Trinity House, 3 Bullace Lane Dartford, Kent DA1 1BB
Accountant
Enaid Accountancy Ltd Platform 10, Engine Room Hood Road, Barry CF62 5QL
Charity number 1139043 Company number 07299802
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Year ended 30 September 2025
Churches in Communities International Annual report and financial statements
Trustees annual report
The Board of Trustees, who are also directors of the Charity for the purposes of the Companies Act, and trustees for charity law purposes, submit their annual report and the financial statements of Churches in Communities International for the year ended 30 September 2025.
The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, including the Charity Act 2011, as well as the requirements of the Charity’s governing document and the provisions of the ‘Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.
Objectives and activities
The charitable objects of Churches in Communities International (CiC) are:
-
to advance the Christian faith in all parts of the world and by such means being charitable as the
-
Board members may from time to time determine;
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the relief of financial hardship either generally or individually by, but not limited to, the provision of
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grants, goods, facilities or services; and,
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to promote the efficiency and effectiveness of other charities.
Delivering Public Beneft
The Trustees have followed the guidance issued by the Charity Commission with regard to the public benefit arising from the activities undertaken by Churches in Communities International. The Trustees are satisfied that the services provided by CiC fully meet the principles of public benefit as set out in the Charity Commission Guidance.
Review of activities in year
CiC continues to provide accountability, accreditation, representation and encouragement for its member churches, ministries, chaplaincies and networks. At the end of September 2025 there were 93 Churches, 65 Ministries, 93 Chaplaincies and 8 Networks in membership with CiC, and CiC was accrediting 328 ministers (3 fewer than last year despite having accredited 25 new ministers over the course of the year).
In serving our members we have hosted numerous events. Ministers’ Fellowships have continued and in January we ran an online Ministers’ Fellowship which set the theme for the year. Among other events, we arranged a well-attended Masterclass on Transforming Conflict in Ministry. Although we held no Connect conference in 2025, we worked behind the scenes planning and building expectation towards Connect 26.
Throughout the year, annual membership reviews were conducted by Council members with support from Council Coordinators. This model is scalable for future needs and continues to provide members with mutual support, encouragement, and pastoral care. To further assist the smooth running of our operations, our staff team are reviewing our membership application and annual review processes. Setting such strategic priorities has been helped by the introduction of a staff team ‘planning and reflection’ day that has strengthened teamwork and will become an annual event.
CiC’s presence in HM Armed Forces through its membership in the United Board for HMAF Chaplaincy continues to generate interest from independent ministers seeking chaplaincy roles. CiC now has eight chaplains serving across the Royal Navy, Army, and Royal Air Force. Over the last year, CiC enhanced its onboarding process for prospective chaplains so as to better support and prepare applicants for the process. The United Board has appointed CiC’s President as its co-chair for 2026 and 2027.
CiC’s work in prisons has been helped by our success with funding bids to better resource and support
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Year ended 30 September 2025
Annual report and financial statements
our prison chaplains. This will help us ensure over the next three years that CiC prison chaplains more closely represent the demographics of UK prisons and receive better pastoral support while developing their management skills. We will also look to resource them with more effective and culturally relevant materials to support prisoners and connect them with supportive churches when they are released.
As part of our representation work, CiC continues its ecumenical engagement with the Free Churches Group and Churches Together in England. Annie Lamping, our UK Coordinator, has taken over as CiC’s National Ecumenical Officer from Revd Trevor Howard. CiC also continues its membership with Churches Together in Britain and Ireland and the Scottish National Ecumenical Forum. It maintains its membership of the Evangelical Alliance with CiC’s President serving on its EA Council.
Work continues on updating our financial management and oversight systems. To better oversee the organisation’s finances, CiC’s Head of Operations has now joined CiC’s finance committee, and practical work is underway to improve our budgeting. From 2025 onwards CiC will increase its membership subscriptions in line with CPI data, and subscription payments are being rationalised by implementing a single, integrated Direct Debit system. This will significantly reduce the administration requirements, better ensure that members are paying the correct amounts, and make it easier to monitor debtors.
Turning to safeguarding, CiC remains committed to best safeguarding practice and continues its partnership with ‘Thirtyone:eight’, providing tailored safeguarding training. This training is mandatory every three years for all CiC ministers. Additionally, all CiC-accredited ministers are required to complete a Disclosure and Barring Service (DBS) check every three years. CiC has not recorded any safeguarding incidents during the year. Two of our member organisations reported significant safeguarding concerns to us and we were able to provide them with appropriate support so they as independently operating entities could engage with the appropriate investigating authorities. The Board, in collaboration with the National Safeguarding Officer, Revd Trevor Howard, regularly reviews CiC’s safeguarding responsibilities to ensure compliance and continuous improvement. A current review will look at safeguarding standards and how to further promote positive safeguarding practices amongst its members.
Structure, governance & management
CiC is registered under the Companies Act 2006 as a company limited by guarantee and not having a share capital.
CiC is a registered charity constituted as a Limited Company under its Memorandum and Articles of Association dated 11 June 2010. The charity registration number is 1139043 (England and Wales) and the company registration number is 07299802 (England and Wales).
From 3 March 2023 Churches in Communities International also became registered with the OSCR as a cross border charity.
Organisational Structure
CiC’s Board of Trustees meets several times per year and is responsible for the strategic direction and policy of the Charity, as well as oversight of the Charity’s operations.
Selection and appointment of Trustees
As set out in the Articles of Association, the Chair of Trustees is elected by the Board.
The Trustees are directors of CiC for the purpose of company law. CiC Articles of Association require a minimum of three trustees and a maximum of seven trustees.
Trustees are appointed by the current board members.
Trustee Induction and Training
On their appointment, new Trustees are provided with information, in the form of an induction pack, on their role as a Trustee. Ongoing training is provided as required.
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Churches in Communities International Annual report and financial statements
Staff remuneration
Staff salaries are set and reviewed by the board in line with other internal roles and similar organisations in the charitable and public sector.
Financial review
During the current financial year the Charity achieved a surplus of £15,651 (2024: surplus of £3,299). This resulted in total reserves increasing in the year to £31,755 (2024: £16,104).
The Trustees are satisfied with the financial performance of the Charity throughout the year.
Of the total reserves held at year end £13,228 (2024: £14,104) were unrestricted as to use.
Reserves policy
The Trustees are currently reviewing the reserves policy but the current level of £13,228 is deemed to be acceptable as it covers two months core operating costs.
Statement of Board of Trustees’ responsibilities
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the Trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the excess of income over expenditure for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material
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departures disclosed and explained in the financial statements; and,
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prepare the financial statements on the going concern basis unless it is inappropriate to presume
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that the charitable company will continue its activities.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In addition, the Trustees confirm that they are happy that the content of the annual review on pages 5 to 8 of this document, as well as the legal and administrative information on page 4, meet the requirements of both the Trustees’ Annual Report under charity law and the Directors’ Report under company law.
They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity’s governing document, the
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Churches in Communities International Annual report and financial statements
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Charities Act 2011, the ‘Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Trustees confirm that:
• so far as each Trustee is aware, there is no relevant information of which the Charity’s independent examiner is unaware; and,
• each Trustee has taken all the steps that they should have taken as a Trustee/Director in order to make themselves aware of any relevant independent examination information and to establish that the Charity’s independent examiner is aware of that information.
Preparation of the report
This report has been prepared taking advantage of the small companies exemption of section 415A of the Companies Act 2006, and the exemptions available for smaller charities under the Statement of Recommended Practice.
This report was approved and authorised for issue by the Board of Trustees on 18 June 2026 and signed on its behalf by:
DR HUGH OSGOOD
CHAIR
Charity number 1139043 Company number 07299802
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Churches in Communities International Annual report and financial statements
Independent examiner’s report
I report to the charity trustees on my examination of the accounts of Churches in Communities International (‘the Company’) for the year ended 30 September 2025.
Responsibilities and basis of report
As the trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the Company are not required by charity or company law to be audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company’s accounts carried out under section 44 (1) ( c) of the 2005 Act and section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
Since the Company is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of the Institute of Chartered Accountants in England & Wales which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept as required by section 386 of the 2006 Act and Regulation 4 of the 2006 Accounts Regulations; or
2. the accounts do not accord with those records with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Stephen M Fryer
STEPHEN FRYER FCA
FELLOW OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES
DATED: 19 JUNE 2026
Hedley Dunk Limited t/a Xeinadin Trinity House, 3 Bullace Lane Dartford, Kent DA1 1BB
Charity number 1139043 Company number 07299802
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Churches in Communities International Annual report and financial statements
Year ended 30 September 2025
Statement of financial activities
Incorporating the Income and Expenditure Account & Statement of Realised Gains and Losses
For the year ended 30 September 2025
| Notes Income from: Donations and legacies 3 Charitable activities 4 Investments 5 Expenditure on: Charitable activities 6 Net income/(expenditure) Reconciliation of funds Funds brought forward 10 & 11 Funds carried forward 10 & 11 |
Unrestricted Restricted Total Total Funds Funds Funds Funds Year ended Year ended Year ended Year ended 30-Sep-25 30-Sep-25 30-Sep-25 30-Sep-24 £ £ £ £ 15,876 23,000 38,876 27,263 107,825 - 107,825 128,022 348 - 348 256 |
|---|---|
| 124,049 23,000 147,049 155,541 |
|
| 124,925 6,473 131,398 152,242 |
|
| 124,925 6,473 131,398 152,242 |
|
| (876) 16,527 15,651 3,299 14,104 2,000 16,104 12,805 |
|
| 13,228 18,527 31,755 16,104 |
The notes on pages 12 to 20 form part of the financial statements.
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Balance sheet
As at 30 September 2025
| Notes Current assets Debtors and prepayments 8 Cash at bank and in hand Creditors Amounts falling due within one year 9 Net current assets Net assets Funds of the charity Restricted funds 10 & 11 Unrestricted funds 10 & 11 |
£ 16,132 23,144 |
Total Funds Year ended 30-Sep-25 £ 31,755 |
£ 8,623 12,458 |
Total Funds Year ended 30-Sep-24 £ 16,104 |
|---|---|---|---|---|
| 39,276 (7,521) |
21,081 (4,977) |
|||
| 31,755 | 16,104 | |||
| 18,527 13,228 |
2,000 14,104 |
|||
| 31,755 | 16,104 |
The notes on pages 12 to 20 form part of the financial statements.
The financial statements have been prepared in accordance with section 415A of the Companies Act 2006 relating to small companies and FRS 102 Section 1A.
The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 30 September 2025, and the members have not required the charitable company to obtain an audit of its financial statements for the year ended 30 September 2025 under section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
They were approved and authorised for issue by the Board of Trustees on 18 June 2026 and signed on their behalf by:
DR HUGH OSGOOD
CHAIR
Charity number 1139043
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Churches in Communities International Annual report and financial statements
Year ended 30 September 2025
Notes to the financial statements
1. Accounting policies
Basis of preparation of the financial statements
The financial statements have been prepared in accordance with ‘Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), including Update Bulletin 2, and the Companies Act 2006.
The effect of any event relating to the year ended 30 September 2025, which occurred before the date of approval of the financial statements by the Board of Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 30 September 2025 and the results for the year ended on that date.
The functional currency of the Charity is sterling and amounts in the financial statements are rounded to the nearest pound.
Using the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Going concern
The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. There are no material uncertainties that impact this assessment, and the ongoing economic environment have had no material impact on this assessment.
Legal status
Churches in Communities International is a charitable company registered in England & Wales and meets the definition of a public benefit entity. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member. The registered address is St Paul’s House, Edison Road, Bromley, BR2 0EP.
Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds are unrestricted funds which have been designated for a specific purpose by the Trustees.
The aim and use of each designated fund is set out in note 10 of the financial statements.
Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in note 10 of the financial statements.
Income
Income is recognised when the Charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
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1. Accounting policies (continued from previous page)
Income (continued from previous page)
Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable.
Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future period, in which case it is deferred.
Income from charitable activities, including contract income and client fees, is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future period or event, in which case it is deferred.
Interest is recorded when it is receivable.
Expenditure and irrecoverable VAT
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.
Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated proportionate to total direct costs allocated to each project area, as outlined in note 6 of the financial statements.
Irrecoverable VAT is charged against the category of expenditure for which it was incurred.
Tangible fixed assets and depreciation
All assets costing more than £500 are capitalised - there are currently no assets held over this amount.
Cash at bank and in hand
Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values but are not held for investment purposes.
Debtors and prepayments
Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid net of any trade discounts due.
Creditors and accruals
Creditors are recognised where the Charity has a present obligation resulting 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.
Critical estimates and judgements
In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. The annual depreciation charge for tangible fixed assets is sensitive to changes in useful economic lives and residual values of assets. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.
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1. Accounting policies (continued from previous page)
Financial instruments
Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.
Pensions
The Charity operates a defined contribution pension scheme which is administered by an external independent pension provider. Contributions are recognised in the Statement of Financial Activities as they fall due.
| 2. Comparative statement of fnancial activities Notes Income from: Donations and legacies 3 Charitable activities 4 Investments 5 Expenditure on: Charitable activities 6 Net income/(expenditure) Reconciliation of funds Funds brought forward 10 & 11 Funds carried forward 10 & 11 |
Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 30-Sep-24 30-Sep-24 30-Sep-24 £ £ £ 25,263 2,000 27,263 128,022 - 128,022 256 - 256 |
|---|---|
| 153,541 2,000 155,541 |
|
| 152,242 - 152,242 |
|
| 152,242 - 152,242 |
|
| 1,299 2,000 3,299 12,805 - 12,805 |
|
| 14,104 2,000 16,104 |
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- Income from donations and legacies
| 4. Income from charitable activities Donations and grants Donations and grants Provision of charitable services Provision of charitable services |
Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 30-Sep-25 30-Sep-25 30-Sep-25 £ £ £ 15,876 23,000 38,876 |
|---|---|
| 15,876 23,000 38,876 |
|
| Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 30-Sep-24 30-Sep-24 30-Sep-24 £ £ £ 25,263 2,000 27,263 |
|
| 25,263 2,000 27,263 |
|
| Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 30-Sep-25 30-Sep-25 30-Sep-25 £ £ £ 107,825 - 107,825 |
|
| 107,825 - 107,825 |
|
| Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 30-Sep-24 30-Sep-24 30-Sep-24 £ £ £ 128,022 - 128,022 |
|
| 128,022 - 128,022 |
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5. Income from investments
| Bank Interest Income Bank Interest Income |
Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 30-Sep-25 30-Sep-25 30-Sep-25 £ £ £ 348 - 348 |
|---|---|
| 348 - 348 |
|
| Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 30-Sep-24 30-Sep-24 30-Sep-24 £ £ £ 256 - 256 |
|
| 256 - 256 |
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6. Total expenditure
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| Funds | Funds | Funds | |
| Year ended | Year ended | Year ended | |
| 30-Sep-25 | 30-Sep-25 | 30-Sep-25 | |
| £ | £ | £ | |
| Salaries | 89,827 | 6,473 | 96,300 |
| Conference and training costs | 4,725 | - | 4,725 |
| Professional services and subscriptions | 12,050 | - | 12,050 |
| Premises | 4,800 | - | 4,800 |
| Administration | 5,796 | - | 5,796 |
| Travel | 6,107 | - | 6,107 |
| Governance | 1,620 | - | 1,620 |
| 124,925 | 6,473 | 131,398 | |
| Unrestricted | Restricted | Total | |
| Funds | Funds | Funds | |
| Year ended | Year ended | Year ended | |
| 30-Sep-24 | 30-Sep-24 | 30-Sep-24 | |
| £ | £ | £ | |
| Salaries | 97,393 | - | 97,393 |
| Conference and training costs | 26,201 | - | 26,201 |
| Professional services and subscriptions | 7,622 | - | 7,622 |
| Premises | 9,364 | - | 9,364 |
| Administration | 4,594 | - | 4,594 |
| Travel | 5,478 | - | 5,478 |
| Governance | 1,590 | - | 1,590 |
| 152,242 | - | 152,242 | |
| irect costs, including governance costs, which cannot be | directly attributed to activities, were allocated | ||
| tween cost centres proportionate to the direct staff and other costs allocated to those activities. | |||
| analysis of staff costs can be found in note 7. | |||
| vernance costs includes: | |||
| Total | Total | ||
| Funds | Funds | ||
| Year ended | Year ended | ||
| 30-Sep-25 | 30-Sep-24 | ||
| £ | £ | ||
| Independent examination | 630 | 600 | |
| Accounts preparation and other services | 990 | 990 | |
| 1,620 | 1,590 |
Indirect costs, including governance costs, which cannot be directly attributed to activities, were allocated between cost centres proportionate to the direct staff and other costs allocated to those activities.
An analysis of staff costs can be found in note 7.
Governance costs includes:
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7. Staff costs
| Gross salaries Employer's NIC Employer's pension |
Total Total Funds Funds Year ended Year ended 30-Sep-25 30-Sep-24 £ £ 92,429 93,455 1,964 2,070 1,907 1,868 |
|---|---|
| 96,300 97,393 |
The average headcount during the period was 5 persons (2024: 5 persons).
No employees received employee benefits of more then £60,000 (2024: Nil).
The total employee benefits paid to key management personnel during the year was £46,601 (2024: £48,006).
8. Debtors and prepayments
| Creditors: amounts falling due within one year Loan to member Prepayments Accrued membership income Accounts payable Accruals Connect 2026 income in advance HMRC payable Pension payable |
Total Total Funds Funds Year ended Year ended 30-Sep-25 30-Sep-24 £ £ 2,500 2,500 4,642 581 8,990 5,542 |
|---|---|
| 16,132 8,623 |
|
| Total Total Funds Funds Year ended Year ended 30-Sep-25 30-Sep-24 £ £ 1,838 1,240 1,620 1,590 2,832 - 998 1,783 233 364 |
|
| 7,521 4,977 |
9. Creditors: amounts falling due within one year
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- Analysis of charity funds
| Funds | Income | Expenditure | Transfers | Funds | ||
|---|---|---|---|---|---|---|
| brought | in the | in the | between | carried | ||
| forward | period | period | funds | forward | ||
| Year ended | Year ended | Year ended | Year ended | Year ended | ||
| 30-Sep-25 | 30-Sep-25 | 30-Sep-25 | 30-Sep-25 | 30-Sep-25 | ||
| £ | £ | £ | £ | £ | ||
| Restricted funds | ||||||
| Prison chaplains | 2,000 | 23,000 | (6,473) | - | 18,527 | |
| Restricted funds | 2,000 | 23,000 | (6,473) | - | 18,527 | |
| Unrestricted funds | 14,104 | 124,049 | (124,925) | - | 13,228 | |
| 16,104 | 147,049 | (131,398) | - | 31,755 | ||
| rison chaplains | ||||||
| hese were funds received at the end of the | period to support the charity’s work with prison chaplains. | |||||
| Funds | Income | Expenditure | Transfers | Funds | ||
| brought | in the | in the | between | carried | ||
| forward | period | period | funds | forward | ||
| Year ended | Year ended | Year ended | Year ended | Year ended | ||
| 30-Sep-24 | 30-Sep-24 | 30-Sep-24 | 30-Sep-24 | 30-Sep-24 | ||
| £ | £ | £ | £ | £ | ||
| Restricted funds | ||||||
| Prison chaplains | - | 2,000 | - | - | 2,000 | |
| Restricted funds | - | 2,000 | - | - | 2,000 | |
| Unrestricted funds | 12,805 | 153,541 | (152,242) | - | 14,104 | |
| 12,805 | 155,541 | (152,242) | - | 16,104 |
Prison chaplains
These were funds received at the end of the period to support the charity’s work with prison chaplains.
Charity number 1139043 Company number 07299802
19
Churches in Communities International Annual report and financial statements
Year ended 30 September 2025
11. Analysis of net assets
| Current assets Current liabilities Current assets Current liabilities |
Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 30-Sep-25 30-Sep-25 30-Sep-25 £ £ £ 20,749 18,527 39,276 (7,521) - (7,521) |
|---|---|
| 13,228 18,527 31,755 |
|
| Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 30-Sep-24 30-Sep-24 30-Sep-24 £ £ £ 19,081 2,000 21,081 (4,977) - (4,977) |
|
| 14,104 2,000 16,104 |
12. Trustee remuneration
During the year, one trustee, Rev Trevor Howard, received remuneration for their role leading the work of the charity, which is seperate from their role as a trustee. This role includes working with National Coordinators as they develop the work of Churches in Communities in their nations. Total remuneration for the year, including employer pension contributions came to £46,601 (2024: £48,006). This employment is permitted under clause 5.3.9 of the Articles of Association, and the trustee is absent from discussions around their employment and remuneration.
No members of the Board of Trustees received reimbursement of expenses for their role as a trustee (2024: £Nil).
13. Related party transactions
During the year payments totalling £4,800 (2024: £9,517) were made to Charis Communications (registered charity no. 1119219) for rent and utilities. Charis Communications shares two trustees, Rev Trevor Howard and Dr Hugh Osgood, with Churches in Communities International. These payments are permitted under clause 5.3.9 of the Articles of Association,and the other trustees are satisfied that the provision of these services is appropriate and in the best interests of the charity.
Charity number 1139043 Company number 07299802
20
Communities International