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2024-12-31-accounts

FreeBibleimages Ltd Report and Accounts Year ended 31 December 2024

FreeBibleimages Ltd

Company Information

for the year ended 31 December 2024

Directors/Trustees

N Anderegg (appointed 26 September 2025) A Bird (resigned 29 January 2025) R Bird R Burn (resigned 27 April 2025) S Jones (appointed 26 September 2025) C Manby (resigned 26 September 2025) S Mynard (appointed 26 September 2025) P Stiff

M Tierney

Directors other than Trustees

P Thompson G Thompson

Company Secretary

R Burn (resigned 27 April 2025)

Governing Document

Memorandum and Articles of Association dated 20 March 2012 Governing Trustee Document dated 30 January 2013

Company Registration Number

7998416

Charity Registration Number

1150890

Registered Office

20-22 Wenlock Road London N1 7GU

Independent Examiner

Neville Reid 19 Mills Grove London, E14 0RH

Bankers

Santander

CONTENTS

CONTENTS
Page
Company Information 1
Directors’ Report 2–4
Independent Examiner’s Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Accounts 8–11
Detailed Statement of Financial Activities 12

1

FreeBibleimages Ltd

Report of the Directors

for the year ended 31 December 2024

The Trustees have pleasure in submitting their Report and Accounts for the year.

Objectives and activities

The objective of the Charity is the advancement of the Christian faith through the provision of free downloadable Bible story images, for the benefit of the public, for use in teaching the Bible in homes, schools, churches and communities around the world.

Our activities include the creation of images (either photographic or illustration) offline which are then loaded onto a website. We also encourage Christian artists and organisations to donate to the project sets of Bible story images they have created. They choose a Creative Commons licence under which we can distribute them for free use in teaching or define their own terms of download to protect their images from abuse and give copyright cover where needed. We have 58 contributing Christian artists and organisations with more being added each year.

There are typically 10 to 30 images per story. People globally are able to access the website and freely download stories or images and use them in teaching. The images can also be projected live from the site in slide-show view from phones, tablets, or computers to larger screens via Bluetooth or other airplay technologies.

Main activities during the year

In 2024 we saw continued growth in visitors viewing FreeBibleimages and using our Bible story image sets to teach. The English site had over 3 million visitors from 238 countries, viewing over 14 million pages, over 6.5 million slideshows and downloading over 2 million sets of Bible story images. There was growth in interaction with all our translated sites: Spanish (176%), Portuguese (169%), Chinese (19%), Arabic (12%), Polish (13.3%), Hindi (228%) and Romanian (62%).

In July 2024 we were able to launch a German version of the FreeBibleimages website with over a thousand translated Bible story sets. Since the launch, further image sets have been added and there are now 1388 translated stories. The German site is already proving very popular and growing rapidly in visitor numbers and downloads. Our gratitude is expressed to Kathrin Berg for her excellent translation work.

In November 2024 we were able to launch a French version of our website with over 940 translated Bible story sets. Our translation portal was used to create custom sets of files for teams of translators to work on. FreeBibleimages were able to develop online workflows to make the translation of title slides, credit slides and maps more efficient and cost-effective. A video widget was created to help set the correct coding, with start and end times, of linked Bible story videos. Our thanks to Bénédicte Bailleux for co-ordinating the translation work.

In 2024 we were able to license and publish 141 new Bible story sets on our English site. New Bible story sets were translated and published on our other sites as follows: Hindi (31), Spanish (199), Portuguese (66), Polish (91), German (1388) and French (947). Volunteers using our translation portal have created story planners in other languages and these files are made available via our English site.

2

In 2025 we have the opportunity to license sets of images from the LUMO project from their filming of the Acts of the Apostles, plus animation stills from D.G. Bible Stories and G.N.P.I. We can publish more 3D images from Bible Scenes. We have agreements with The Good Book Company UK to use illustrations from their interactive Bible story series and VideoBible to provide scenes from their narrated Bible Chapters.

Volunteers

We have 14 volunteers using our online translation portal to translate our stories into French, German, Telugu, Hindi, Arabic, Chinese, Spanish and Portuguese.

Public benefit

The Trustees have complied with the duty to have due regard to the public benefit guidance published by the Charity Commission.

Future direction

God willing, our main focus in 2025 will be to develop a translated website in Russian. We shall continue to populate the ten existing sites with new story sets. We shall explore opportunities to develop Bible story videos that work alongside our images.

We shall examine the use of Artificial Intelligence (AI) technology in video and image creation and create our FreeBibleimages policy to safeguard our existing contributors from copyright infringements and potential AI misuse. We shall examine and test Adobe Firefly technology, which has not trained its AI model by infringing copyright, to evaluate the potential to generate widescreen versions of image sets where we only have 4:3 ratio versions.

We plan to develop filters on our websites to identify images that our users can use in AI image and video generation and those they cannot use without infringing our terms of download.

Financial Review

In 2024, income increased by £4,500 compared to 2023, while total expenditure fell by £2,400. The overall result for the year was a deficit of income over expenditure of £2,000. The Charity ended the year with £36,600 in general reserves and nothing in restricted funds.

Reserves Policy

The Charity aims to hold free reserves not less than £14,000, which would be sufficient to cover forthcoming expenditure for 6 months. It has a bank balance that is regularly reviewed by the Trustees, and year on year the income broadly matches expenditure. The Charity’s general reserves have decreased over the year but remain above the target.

Risk Statement

The Charity is not exposed to any major financial risk.

Governing documents

The company's governing documents are the Memorandum and Articles of Association dated 20 March 2012, and the Governing Trustee Document dated 30 January 2013.

3

Governance

The company is controlled by its Governing Trustee Document and the Memorandum and Articles of Association, and is limited by guarantee, as defined by the Companies Act 2006.

The company was incorporated on 20th March 2012.

The policy and operating decisions of the Charity rest with the Trustees, who are also Directors for the purposes of company law. They meet regularly to monitor the activities of the company.

Paul and Gill Thompson resigned as Trustees in 2018 when it was agreed to pay Paul to lead the work of sourcing, creation and formatting new content. Paul continues to attend Trustee meetings as an advisor but takes no part in decision-making. Because of his prominent role in the company's activities, Paul is still registered as a Director of the company, as is Gill.

Procedure for appointing Trustees

Trustees are appointed for a term of 3 years by resolution passed at a special meeting in accordance with the provisions of the Governing Trustee Document.

Directors' responsibilities

Charity law requires us as Directors to prepare financial statements for each accounting year which give a true and fair view of the state of the Charity and of its income and expenditure for the year. In preparing the financial statements, the Directors are required to:

We are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the company and enable us to ensure that the financial statements comply with the Companies Act 2006.

We also have a responsibility to safeguard the assets of the Charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the Directors/Trustees on 26 September 2025 and signed on their behalf by:

Robert Bird

Simon Mynard

4

Independent Examiner's Report to the Trustees of FreeBibleimages Ltd

I report to the Charity Trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report

As the Trustees of the Charity (who are also Directors of the Company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

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

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention which give me cause to believe that:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  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 Charities SORP (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.

Neville Reid ACA

19 Mills Grove Poplar London E14 0RH

26 September 2025

5

FreeBibleimages Ltd

Statement of Financial Activities for the year ended 31 December 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Investments
3
Total income and endowments
EXPENDITURE ON:
Raising funds
5
Charitable activities
5
Total expenditure
Net income/(expenditure)
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2024
2024
2024
2023
£
£
£
£
34,432
655
35,087
30,610
359
-
359
299
34,791
655
35,446
30,909
386
17
403
584
29,466
7,533
36,999
39,267
29,852
7,550
37,402
39,851
4,939
(6,895)
(1,956)
(8,942)
(4,922)
4,922
-
-
17
(1,973)
(1,956)
(8,942)
36,589
1,973
38,562
47,504
36,606
-
36,606
38,562

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

The notes on pages 8–12 form part of these accounts.

6

FreeBibleimages Ltd

Balance Sheet as at 31 December 2024

Note
CURRENT ASSETS
Debtors
10
Cash at bank and in hand
CREDITORS:
Amounts falling due within one year
11
Net Current Assets
TOTAL NET ASSETS
FUNDS OF THE CHARITY
Restricted funds
12
Unrestricted funds
TOTAL FUNDS		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2024
2024
2024
2023
£
£
£
£
873
-
873
859
37,601
3,055
40,656
40,112
38,474
3,055
41,529
40,971
(1,868)
(3,055)
(4,923)
(2,409)
36,606
-
36,606
38,562
36,606
-
36,606
38,562
-
-
-
1,973
36,606
-
36,606
36,589
36,606
-
36,606
38,562

For the year ended 31 December 2024, the company was entitled to the exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Companies Act – however, in accordance with Section 145 of the Charities Act 2011 the accounts have been examined by an independent examiner whose report forms part of this document.

The Directors/Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the FRS102 Charities SORP.

Approved by the Directors and signed on their behalf on 26 September 2025 by: Robert Bird

Simon Mynard

Company number: 7998416

Charity number: 1150890

The notes on pages 8–12 form part of these accounts.

7

FreeBibleimages Ltd

Notes to the Accounts

for the year ended 31 December 2024

1 Basis of Accounting

The accounts have been prepared under the historical cost convention, with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)), and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and with the Charities Act 2011.

The Charity constitutes a public benefit entity as defined by FRS 102.

The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

2 Accounting policies

The following are the accounting policies which have been applied in dealing with material items:-

a) Recognition of income:

Grants and donations are included in the Statement of Financial Activities (SoFA) when:

b) Tax reclaims on donations and gifts:

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be unrestricted income unless the donor or the terms of the appeal have specified otherwise.

c) Settlement of insurance claims:

Insurance claims are only included in the SoFA when the general income recognition criteria are met, and are included as an item of other income in the SoFA.

d) Volunteer help:

The value of voluntary help received is not included in the accounts but is described in the Trustees’ report.

e) Liability recognition:

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the Charity to pay out resources, and the amount of the obligation can be measured with reasonable certainty.

f) Funds:

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

The company has two restricted funds, for donations received for websites in specific languages.

g) Fixed assets and depreciation:

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

8

FreeBibleimages Ltd

Notes to the Accounts

for the year ended 31 December 2024

3 Analysis of income

Donations and legacies:
Donations and gifts
Gift Aid
General grants provided by other charities
Income from investments:
Interest income
Total income		 Unrestricted
Restricted
Total
Total
Funds
Funds
2024
2023
£
£
£
£
25,374
655
26,029
22,539
2,458
-
2,458
1,471
6,600
-
6,600
6,600
34,432
655
35,087
30,610
359
-
359
299
359
-
359
299
34,791
655
35,446
30,909

4 Donated goods, facilities and services

The company benefits greatly from the involvement and enthusiastic support of its many volunteers, more details of which are given in the Trustees’ report. In accordance with FRS 102 and the Charities SORP (FRS 102), no monetary value is included in the accounts for the contributions of volunteers.

5 Analysis of expenditure

a
Raising funds
Fundraising costs
b
Charitable activities:
Direct charitable activities
Sourcing and creation of content
Image purchases
Translation
IT costs
Web design & maintenance
Support costs
Publicity
Governance costs
Insurance & sundry office costs
Total expenditure on charitable activities		 Unrestricted
Restricted
Total
Total
Funds
Funds
2024
2023
£
£
£
£
386
17
403
584
386
17
403
584
17,440
2,850
20,290
20,982
1,728
-
1,728
4,644
441
4,154
4,595
4,296
1,990
-
1,990
1,910
5,380
529
5,909
5,154
26,979
7,533
34,512
36,986
1,499
-
1,499
1,363
550
-
550
450
438
-
438
468
2,487
-
2,487
2,281
29,466
7,533
36,999
39,267

Support costs are shown in the Statement of Financial Activities as part of the cost of charitable actiities.

9

FreeBibleimages Ltd

Notes to the Accounts for the year ended 31 December 2024

2024 2023
6 Fees for examination of the accounts £ £
Independent examiner’s fees 550 450

7 Paid employees

The Charity has no employed members of staff.

8 Trustees

No remuneration was paid to any Trustee during the year nor to any person connected to them. The Trustees were not paid nor received any other benefits from the Charity in the year (2023: £nil). One was reimbursed expenses totalling £96 for general costs during the year (2023: three totalling £249 for fundraising and general costs). No Trustee received payment for professional or other services supplied to the Charity (2023: £nil).

The Charity received unrestricted donations from its Trustees totalling £1,184 (2023: £1,184).

9 Related party transactions

Paul Thompson, trading as Digital Dimensions, is a former Trustee, who remains registered as a Director but takes no part in decisions of the Trustees. He resigned in 2018 when it was agreed to pay him for sourcing and creation of content. The Trustees have reviewed the cost of the services provided by him, and are of the opinion that they represent good value when compared to the market.

The amounts payable to Paul Thompson for his services in the year, and the outstanding balances at the year end, were as follows:

Balance due at year end, included in creditors (note 11)
10
Debtors and prepayments
Tax recoverable
Prepayments and accrued income
11
Creditors: liabilities falling due within one year
Trade creditors
Accruals
Expenditure incurred in the year		 2024
2023
£
£
20,290
21,042
1,390
1,580
2024
2023
£
£
624
637
249
222
873
859
2024
2023
£
£
3,340
1,959
1,583
450
4,923
2,409

10

FreeBibleimages Ltd

Notes to the Accounts for the year ended 31 December 2024

12 Funds

Restricted funds are set up for donations raised for websites in specific languages.

Movements on Restricted Funds

Balance brought forward 1 Jan 2023
Restricted donations
Restricted expenditure
Transfer from General Funds
Balance carried forward 31 Dec 2023
Restricted donations
Restricted expenditure
Transfer from General Funds
Balance carried forward 31 Dec 2024		 Hindi
French
Total
website
website
£
£
£
1,220
-
1,220
-
2,975
2,975
(6,642)
(1,002)
(7,644)
5,422
-
5,422
-
1,973
1,973
-
655
655
-
(7,550)
(7,550)
-
4,922
4,922
-
-
-

Analysis of net assets between funds:

General Restricted Total
funds funds 2024
Cash 37,601 3,055 40,656
Other net assets (995) (3,055) (4,050)
36,606 - 36,606
lysis of net assets between funds – previous year:
General Restricted Total
funds funds 2023
Cash 38,064 2,048 40,112
Other net assets (1,475) (75) (1,550)
36,589 1,973 38,562

Analysis of net assets between funds – previous year:

13 Members

Each member of the company commits to contribute an amount of £1 if the Charity is wound up.

11

FreeBibleimages Ltd

Detailed Statement of Financial Activities with Comparatives

for the year ended 31 December 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Investments
Total income and endowments
EXPENDITURE ON:
Raising funds
5
Charitable activities
5
Total expenditure
Net income/(expenditure)
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted Funds
Restricted Funds
Total Funds
2024
2023
2024
2023
2024
2023
£
£
£
£
£
£
34,432
27,635
655
2,975
35,087
30,610
359
299
-
-
359
299
34,791
27,934
655
2,975
35,446
30,909
386
362
17
222
403
584
29,466
31,845
7,533
7,422
36,999
39,267
29,852
32,207
7,550
7,644
37,402
39,851
4,939
(4,273)
(6,895)
(4,669)
(1,956)
(8,942)
(4,922)
(5,422)
4,922
5,422
-
-
17
(9,695)
(1,973)
753
(1,956)
(8,942)
17
(9,695)
(1,973)
753
(1,956)
(8,942)
36,589
46,284
1,973
1,220
38,562
47,504
36,606
36,589
-
1,973
36,606
38,562

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

12