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2025-08-31-accounts

Visible Ministries

Report and Accounts Year ended 31 August 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

VISIBLE MINISTRIES

CHARITY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

Trustees

Jon Hancock (Chair) Rev. Deirdre Brower (appointed 18 September 2025) Charlotte Healey Adrian Latty Rachel Leslie Samuel Ward

Key Staff

Ian Henderson (CEO) Catherine Etherington (Director of Recovery) Adrian Peters (Director of Operations)

Governing Document

Constitution dated 10 January 2014

Charity Registration Number

1156788

Principal Address & Registered Office

Independent Examiner

Beehive Lofts Waulk Mill 51 Bengal Street Manchester M4 6LN Lisa Darby FCA Stewardship 1 Lamb's Passage London EC1Y 8AB

Bankers

Lloyds Bank

Contents Page
Charity Information 1
Trustees' Annual Report 2-10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Cashflow Statement 14-15
Notes to the Accounts 16-25
Detailed Statement of Financial Activities with Comparatives 26

Page 1

VISIBLE MINISTRIES

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees present their report and accounts for the year ended 31 August 2025.

Objectives and Activities

  1. To advance Christianity for the benefit of the public.

  2. To advance the education of the public, particularly, but not exclusively, in the area of Christianity and sexual health.

  3. The relief of persons who are in need, hardship or distress, in particular, but not exclusively, by the provision of counselling and support.

The majority of Visible Ministries activities are delivered through the flagship initiative the Naked Truth project, which seeks to 'open eyes and free lives from the damaging impact of pornography'. A team of communicators, educators, and professional therapists work nationally with churches, schools, and other agencies to provide awareness, education, and recovery programs to men, women and young people.

Public Benefit

In planning the activities of the charity, the trustees have given consideration to the guidance on public benefit issued by the Charity Commission, in particular to ensure that:

Overview of Activities

Throughout 2024/25, Visible Ministries continued to build on the momentum of its 10-year milestone (April 2024), with a strategic focus on deepening recovery impact, strengthening delivery systems, and expanding digital and international reach. Visible’s flagship initiative, the Naked Truth Project, remained central to all activity, delivering awareness, education, and recovery programmes that seek to open eyes and free lives from the damaging impact of pornography.

Page 2

Open Eyes (Awareness & Education)

Schools Programme

During 2024/25, the Naked Truth Project continued to deliver educational sessions on the harms of pornography in secondary schools. Over the reporting period:

The charity continued to receive highly positive feedback from both pupils and teaching staff. A strong emphasis was maintained on delivery quality and accessibility, with 39 schools receiving grant-funded sessions to ensure that financial barriers did not prevent engagement. High levels of pupil engagement were sustained throughout the year.

Digital and Media Engagement

In February 2025, the charity achieved its objective of launching a new podcast series, PWORD TALKS. This series featured interviews with leading voices in the sector, including the Children’s Commissioner for England, Lord Bethell, and Dr Elly Hanson.

Alongside this initiative, significant progress was made in expanding digital reach and accessibility across multiple platforms. During the year:

Social media performance included:

These developments represent a significant step towards scalable awareness, broader audience engagement, and the establishment of sustainable digital content channels.

Page 3

Free Lives (Recovery & Transformation)

Click to Kick (Peer-Led Support) our 8 week online course

Programme outcomes, based on 207 participant responses, were as follows:

Professional Support and Recovery Delivery

During the year:

This reflects a shift towards:

Ongoing Recovery Programmes (WholeLife & WholeHearted)

At the year end:

These programmes provide structured, longer-term support pathways, enabling sustained recovery beyond initial engagement with shorter, time-limited interventions such as Click to Kick.

The Trustees consider that the recovery work undertaken during the year demonstrates:

Page 4

International Development

During the year, the charity continued to develop its international work through:

These developments represent meaningful progress towards the charity’s longer-term objective of international expansion.

Our Volunteers

Visible Ministries are deeply grateful for the time, commitment, and compassion of our dedicated volunteers, who play a vital role in delivering the charity’s mission. A key area of volunteer contribution is the facilitation of Click to Kick recovery groups, which support individuals seeking freedom from pornography and sexual addiction.

Each Click to Kick group is facilitated by trained volunteers who offer weekly support, guidance, and accountability in a safe, non-judgmental environment. These facilitators undergo a structured onboarding process, are supported by our central team, and are provided with regular resources and training to ensure consistency and quality across all groups.

By using volunteers in this core delivery area, Visible is able to significantly extend its impact while keeping delivery costs low. On average, each volunteer facilitator contributes between 2–3 hours per week. With dozens of groups running throughout the year, this equates to hundreds of volunteer hours monthly—resources that would otherwise require paid staff or external contractors to deliver.

We estimate that the use of volunteers to run these groups saves the charity in excess of £70,000 annually in delivery costs alone, while also enriching the work with lived experience, peer support, and relational continuity. This model of volunteer-led facilitation not only contributes to financial sustainability but also enhances the authenticity and accessibility of our recovery programmes.

Visible Ministries remains committed to investing in and celebrating its volunteers, recognising that their contribution is both financially invaluable and spiritually transformative.

Future Plans (2025/26)

As Visible Ministries continues to develop, the Trustees have identified the following key priorities for the coming year.

Sustainable Growth

Recovery and Education

Page 5

Income and Financial Sustainability

Associate Programme Development

International Expansion

Summary

The Trustees consider that the 2024/25 year represents a period of strategic consolidation, strengthened delivery, and deepened impact. Key achievements during the year include:

The Trustees believe that Visible Ministries is well positioned for continued growth, with increasing evidence of both reach and meaningful transformation in the lives of those it serves.

“I was expecting that to be good but it was fantastic” - School Teacher

“That was one of the best guest speakers I have ever witnessed in all of my years teaching. Tackling a topic such as porn can be very tricky, but it was handled respectfully and in a completely appropriate manner for a year 12 cohort. The resources were expertly planned, well delivered and I am certain that the students who took part in the course are now better prepared for adult life. I would hope that every school would take the opportunity to provide this for their students. “ - Teacher

“ Not only engaging but also very informative, as it helped me to show the impact that porn can have on an individual.” - Pupil

Page 6

Financial Review

During the year income increased by £78,000 to £655,000, and expenditure increased by £100,000 to £600,000. As a result, the charity has reported a surplus of £55,000 (2024: £77,000).

The Charity is grateful to all its supporters for their generous donations - the Charity could not operate without their continued support. Donation income increased by £84,000, which was largely due to an increase in grant funding. Income from the provision of our services decreased by £6,000, while our capacity to help those affected by pornography continued to grow.

The amount we spent directly on the provision of our services increased by £45,000 as we continued to expand our capacity to help those affected by pornography. We also spent an additional £22,000 on fundraising as we recognised the importance of making potential supporters aware of the work we do so that they have an opportunity to partner with us.

£34,614 was allocated directly towards fundraising activities, £316,164 was raised through Trusts & Funds, churches & individual's donations.

The Charity’s net assets increased by £55,000 (this year’s surplus) to £270,000. This comprised fixed assets of £2,000, cash of £281,000 (of which £176,000 was unrestricted) less other net current liabilities of £13,000.

There were no significant events that affected the financial performance and position of the charity in this financial year.

Visible Ministries has no investments or plans for investment and so currently do not have an investment policy.

Reserves Policy

Staff costs are the Charity’s principal fixed overhead and the Trustees believe it is sufficient to aim to hold free reserves (defined as being unrestricted net current assets) of no less than £100,000, which equates to about 2 months of budgeted expenditure. This level of reserves should be sufficient to enable the Charity continue to operate smoothly when there are temporary shortfalls in income or, if the reduction in income seems to be more permanent, to provide for an orderly reduction in activity. The Charity ended the year with unrestricted net current assets of £163,000 and the Charity is complying with its reserves policy.

Structure, Governance and Management

Visible Ministries is a Charitable Incorporated Organisation (CIO) governed by a Board of Trustees. Trustees are appointed based on relevant expertise and shared alignment with our mission and values. The board meets regularly to provide oversight, ensure compliance with the charity’s objectives, and support the strategic direction of the leadership team.

New Trustees are appointed by the existing Trustees, by majority vote. All Trustees are provided with resources to help them understand and undertake their roles.

Page 7

Responsibility for the day-to- day operation of the Charity is delegated to a senior leadership (which comprises the CEO, Director of Operations, and Director of Recovery). They meet monthly in person and biweekly online, providing clear leadership and accountability.

Remuneration of Key Management Personnel

Visible now has three key management persons (new for 2024/25): the Chief Executive Officer - Ian Henderson, Director of Operations – Adrian Peters and Director of Recovery – Cat Etherington. The remuneration of these roles is determined by the Board of Trustees in line with our commitment to transparency, stewardship of charitable funds, and sector best practices.

To ensure the salary is fair, proportionate, and reflective of the responsibilities of these roles, the Board considers the following factors:

No bonuses or performance-related pay are currently offered. Any changes to the remuneration framework will be documented and approved by the Board to ensure alignment with our charitable purpose and the expectations of stakeholders.

Principal Risks and Uncertainties

The Trustees of Visible Ministries take seriously their responsibility to identify, assess, and manage the risks that could impact on the charity's ability to achieve its objectives. Risk management is embedded within the organisation’s governance structure and is reviewed at least annually.

Visible maintains a comprehensive risk register which categorises key risks across governance, finance, operations, compliance, external perception, and safeguarding. For each identified risk, the register outlines the potential impact, likelihood of occurrence, and the mitigation steps being implemented.

Key Risk Areas and Mitigations

Page 8

controls are reviewed annually by Trustees, with an oversight of restricted and unrestricted fund use and regular reporting to funders.

The risk register is updated annually or more frequently if a significant change occurs, such as new legislation, operational shifts, or changes in key personnel. The Trustees are committed to maintaining a risk-aware culture while enabling the charity to pursue its mission with integrity, wisdom, and confidence.

Trustees Responsibilities Under Charity Law

The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 9

Approval

This report was approved by the trustees and signed on their behalf by:

J Hancock

J Hancock (Jun 30, 2026 11:07:42 GMT+2)

Jun 30, 2026

………………………….. ………………………….. J Hancock – Chair Date:

Page 10

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

VISIBLE MINISTRIES ('the Charity')

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 August 2025 on pages 12 to 26 following, which have been prepared on the basis of the accounting policies set out on pages 16 to 18

Responsibilities and basis of report

As the charity’s trustees of the Charitable Incorporated Organisation you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants of England and 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:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Lisa Darby Lisa Darby (Jun 30, 2026 14:11:48 GMT+1)

Lisa Darby FCA Institute of Chartered Accountants of England and Wales Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Jun 30, 2026

Page 11

VISIBLE MINISTRIES

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 AUGUST 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
6
Total income and endowments
EXPENDITURE ON:
Charitable activities
5
Raising funds
6
Total expenditure
Net income/(expenditure)
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12		 Unrestricted
Funds
£
217,213
328,303
3,466
548,982
482,810
41,764
524,574
24,408
7,824
32,232
133,415
165,647		 Restricted
Funds
£
106,461
-
-
106,461
75,455
-
75,455
31,006
(7,824)
23,182
81,130
104,312		 Total
Funds
2025
£
323,674
328,303
3,466
655,443
558,265
41,764
600,029
55,414
-
55,414
214,545
269,959		 Total
Funds
2024
£
240,676
334,240
2,870
577,786
480,641
19,734
500,375
77,411
-
77,411
137,134
214,545

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

All income and expenditure derive from continuing operations.

The notes on pages 16-25 form part of these accounts.

Page 12

VISIBLE MINISTRIES

BALANCE SHEET

AS AT 31 AUGUST 2025

Note
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
9
CREDITORS: Amounts falling
due within one year
10
Net current assets / (liabilities)
TOTAL NET ASSETS
FUND BALANCES
12
Unrestricted Funds
General funds
Restricted Funds		 Unrestricted
Funds
£
2,199
2,199
13,623
176,285
189,908
(26,460)
163,448
165,647
165,647
165,647
-
165,647		 Restricted
Funds
£
-
-
-
104,312
104,312
-
104,312
104,312
-
-
104,312
104,312		 Total
Funds
2025
£
2,199
2,199
13,623
280,597
294,220
(26,460)
267,760
269,959
165,647
165,647
104,312
269,959		 Total
Funds
2024
£
-
-
1,996
283,155
285,151
(70,605)
214,545
214,545
133,416
133,416
81,130
214,545

The financial statements were approved by the Board of Trustees and were signed on its behalf by:

J Hancock J Hancock (Jun 30, 2026 11:07:42 GMT+2) --------------------------------------JON HANCOCK (CHAIR) Jun 30, 2026 Date: _______

Charity number: 1156788

The notes on pages 16-25 form part of these accounts.

Page 13

VISIBLE MINISTRIES

FOR THE YEAR ENDED 31 AUGUST 2025

CASH FLOW STATEMENT

Note
Cash flows from operating activities:
Net cash provided by/(used in) operating activities
a
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of property, plant and equipment
Net cash provided by/(used in) investing activities
b
b
Cash and equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Change in cash and equivalents in the reporting period		 2025
£
(3,825)
3,466
(2,199)
1,267
(2,558)
283,155
280,597		 2024
£
124,648
2,870
2,870
127,518
155,637
283,155
Analysis of changes in net debt:
Cash
Total net funds / (debt)		 At start of
year
£
283,155
283,155		 Cash-flows
£
(2,558)
(2,558)		 At end of
year
£
280,597
280,597

Page 14

VISIBLE MINISTRIES

FOR THE YEAR ENDED 31 AUGUST 2025

NOTES TO THE CASH FLOW STATEMENT

Note a: Reconciliation of net income/(expenditure) to net cash flow from operating activities

Adjustments for:
Dividends, interest and rents from investments
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by (used in) operating activities
Note b: Analysis of cash and cash equivalents
Cash at bank with immediate access
Notice deposits (with a term of three months or less)
Payment processing accounts (e.g. Stripe, PayPal etc)
Total cash and cash equivalents
Net income/(expenditure) for the reporting period (as per the statement of financial
activities)		 2025
£
55,414
(3,466)
(11,627)
(44,145)
(3,825)
2025
£
168,018
83,741
28,837
280,597		 2024
£
77,411
(2,870)
5,457
44,650
124,648
2024
£
194,005
81,429
7,720
283,155

Page 15

VISIBLE MINISTRIES

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

1 Statutory Information

The charity is a charitable incorporated organisation registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

Income from donations and legacies includes:

The charity relies on volunteers to carry out some of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.

Page 16

VISIBLE MINISTRIES

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

2 Accounting Policies (continued)

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from:

iii) School sessions and other events. Income is recognised when these sessions and events take place.

Investment income represents income generated by the charity's assets and includes income from bank interest.

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

The charity's overheads, being costs that have not been incurred directly on a charitable activity, have been have been disclosed separately in the notes under the heading 'Support costs'. These costs have been allocated to the charity's activities based on each activity's share of expenditure incurred directly on activities.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) 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. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. Endowment funds are donations that are retained as capital in accordance with the donor's wishes. The nature of the restriction determines whether the endowments represent permanent endowments or expendable endowments.

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Equipment Over 4 years

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f) Pension scheme arrangements

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

g) Taxation

Page 17

VISIBLE MINISTRIES

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

2 Accounting Policies (continued)

h) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).

i) Foreign currency translation

These financial statements are presented in sterling, which is the charity's functional currency.

iii) Non-monetary assets are measured at historic cost at the rate of exchange prevailing on the date of the transaction and are not subsequently re-translated.

All differences arising from the application of the above policy are charged (or credited) to the Statement of Financial Activities.

3 Donations and legacies

For the year income from donations and legacies comprised:

Open Eyes
£
Gifts - individuals
-
Gifts - Churches
-
Gifts - Businesses
-
Grants income from Trusts and other grant making bodies
79,500
Gift aid recoverable
-
79,500
In the previous year income from donations and legacies comprised:
Open Eyes
£
Gifts - individuals
-
Gifts - Churches
-
Gifts - Businesses
-
Grants income from Trusts and other grant making bodies
115,000
Gift aid recoverable
-
115,000		 Free lives
£
2,542
-
-
26,961
239
29,742
Free lives
£
-
-
-
-
-
-		 For general
purposes
£
82,560
13,921
3,330
107,350
7,271
214,432
For general
purposes
£
58,913
11,341
3,410
46,100
5,912
125,676		 2025
£
85,102
13,921
3,330
213,811
7,510
323,674
2024
£
58,913
11,341
3,410
161,100
5,912
240,676

Page 18

VISIBLE MINISTRIES

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

4 Income from charitable activities

For the year income from charitable activities comprised:

me from charitable activities
For the year income from charitable activities comprised:
Coaching and counselling
Recovery subscriptions
Speaking fees and honorariums
Sales of resources
School sessions
Event income		 Open Eyes
£
935
-
800
-
24,162
108
26,005		 Free lives
£
184,075
81,449
4,497
571
-
28,850
299,443		 For general
purposes
£
-
-
2,322
507
-
26
2,855		 2025
£
185,010
81,449
7,620
1,078
24,162
28,984
328,303

In the previous year income from charitable activites comprised:

Coaching and counselling
Recovery subscriptions
Speaking fees and honorariums
Sales of resources
School sessions
Event income		 Open Eyes
£
-
300
458
995
31,559
1,420
34,732		 Free lives
£
176,391
83,283
8,332
50
-
28,804

296,860		 For general
purposes
£
-
-
2,460
188

-
-
2,648		 2024
£
176,391
83,583
11,250
1,233
31,559
30,224
334,240

5 Analysis of expenditure

For the year the charity's expenditure comprised:

Incurred directly on activities
Staff costs
Freelance coaches, counsellors and consultants
Project delivery costs
Web design and IT software
Fundraising expenses and marketing
Other directly attributable expenses
Grants payable (see note 6)
Support costs
Staff costs
Travel and subsistence
Other administrative expenses
Governance:
Independent examiner's fee		 Open
Eyes
£
96,741
14,272
16,769
1,706
3,181
58
-
132,726
17,216
5,965
8,398
660
1,372
33,611
166,338		 Free
Lives
£
92,138

204,098
2,926
2,468
93
9,181
-
310,904
40,328
7,001
19,036
365
3,215
69,945
380,850		 Supporting
other
charities
£
-
-
-
-
-
-
9,181
9,181
1,191
58
542
11
95
1,896
11,077		 Total
Charitable
Expenditure
2025
£		 Raising
funds
2025
£
188,878
218,370
19,694
4,175
3,274
9,239
9,181		 12,739
12,359
-
-
9,516
-
-
452,812 34,614
58,735
13,025
27,976
1,035
4,682		 4,490
218
2,043
41
358
105,453 7,150
558,265 41,764

Page 19

VISIBLE MINISTRIES

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

5 Analysis of expenditure (continued)

In the previous year the charity's expenditure comprised:

Incurred directly on activities
Staff costs
Freelance coaches, counsellors and consultants
Project delivery costs
Web design and IT software
Fundraising expenses and marketing
Other directly attributable expenses
Grants payable (see note 6)
Support costs
Staff costs
Travel and subsistence
Other administrative expenses
Governance:
Independent examiner's fee		 Open
Eyes
£
63,940
12,194
8,230
6,650
1,370
194
-
92,578
7,801
1,580
1,819
1,017
12,217
104,795		 Free
Lives
£
90,154
210,670
7,448

6,896

1,481
10,395
-

327,044
27,558
5,580

6,427
3,592
43,157
370,200		 Supporting
other
charities
£
-
-
-
-

-
-
5,646
5,646
-
-
-
-
-
5,646		 Total
Charitable
Expenditure
2024
£		 Raising
funds
2024
£
154,094
222,864
15,678
13,546

2,851
10,588
5,646		 6,317
6,853
-
126
4,136

-
425,268 17,433
35,359

7,160
8,246

4,609		 1,469
297

343
191
55,373 2,300
480,641
 19,734

The fee payable to the independent examiner for preparing and examining the accounts was £5,040 (2024: £4,800).

6 Grants payable

Grants for Christian outreach
Grants for the relief of poverty
The comparatives for the previous year are as follows:
Grants for Christian outreach
Grants for the relief of poverty
The charity's principal grants to institutions comprised:
Stewardship
World Outreach
Grants to institutions for less than £1,000 each		 Institutions
£
8,800
381
9,181
Institutions
£
5,250
396
5,646		 Individuals
£
-
-
-
Individuals
£
-
-
-
2025
£
8,800
-
381
9,181		 2025
£
8,800
381
9,181
2024
£
5,250
396
5,646
2024
£
3,400
1,675
571
5,646

Page 20

VISIBLE MINISTRIES

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

ysis of staff costs, the cost of key management personnel and trustee remuneration
Gross wages and salaries
Social security
Pension costs
Other employment benefits		 2025
£
226,172
12,073
11,454
-
249,699		 2024
£
172,147
6,584
8,607
4,177
191,515

The average monthly number of employees during the year was 10.1 (2024: 6.8). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the trustees and the key staff named on the Charity Information page.

During the year key management received employment benefits totalling £135,375 (2024: £60,920).

No trustees received employment benefits in either the current or preceding year.

8 Tangible fixed assets

Cost
At 1 September 2024
Additions
At 31 August 2025
Accumulated depreciation
At 1 September 2024
Charge for the year
At 31 August 2025
Net book value
At 31 August 2025
At 31 August 2024		 Fixtures,
fittings and
equipment
£
-
2,199
2,199
-
-
-
2,199
-		 Total
2025
£
-
2,199
2,199
-
-
-
2,199
-

No depreciation has been charged on the asset acquired in the year ended 31 August 2025 as it was purchased close to the balance sheet date and any depreciation charged would be immaterial.

tors
Trade debtors
Gift aid recoverable
Prepayments and accrued income		 2025
£
1,735
2,749
9,138
13,623		 2024
£
1,558
438
-
1,996

Page 21

VISIBLE MINISTRIES

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

9 Cash at Bank and in Hand

h at Bank and in Hand
Cash at bank with immediate access
Notice deposits (with a term of three months or less)
Payment processing accounts (e.g. Stripe, PayPal etc)
itors: liabilities falling due within one year
Trade creditors
Taxation and social security
Other creditors
Accruals
Deferred income		 2025
£
168,018
83,741
28,837
280,597
2025
£
2,199
2,827
2,130
19,304
-
26,460		 2024
£
194,005
81,429
7,720
283,155
2024
£
-
3,395
1,820
23,391
42,000
70,605

10 Creditors: liabilities falling due within one year

Deferred income in the prior year comprised a grant received before the year end to fund activities in the new financial year when the grants will be recognised as income.

11 Pension commitments

During the year employer’s pension contributions totalling £11,454 (2024: £8.607) were payable to defined contribution personal pension schemes. Pension contributions totalling £2,120 (2024: £1,820) were owing at the balance sheet date.

Page 22

VISIBLE MINISTRIES

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

12 Funds

During the year the movements in the charity's funds were as follows:

General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Bursary fund
Youth Media fund
Open Eyes fund
Lancaster Projects fund
Policy Work fund
Highway One - Singles Project fund
Aggregate of funds		 Opening
balance
2025
£
133,415
133,415
8,221
16,945
55,965
-
-
-
81,130
214,545		 Incoming
resources
2025
£
548,982
548,982
12,000
-
20,000
54,500
5,000
14,961
106,461
655,443		 Outgoing
resources
2025
£
(524,574)
(524,574)
-
(6,105)
(17,481)
(41,170)
-

(10,699)
(75,455)
(600,029)		 Transfers
in the year
2025
£
7,824
7,824
-
-
(7,824)
-
-
-
(7,824)
-		 Gains and
losses
2025
£
-
-
-
-
-
-
-
-
-
-		 Closing
balance
2025
£
165,647
165,647
20,221
10,840
50,660
13,330
5,000
4,262
104,312
269,959

The transfers referred to above were made for the following reasons: a) Transfer from the Open Eyes fund to the General fund to subsidise schools work

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

ysis of net assets by fund
assets and liabilities of the various funds were as follows:
Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
2,199
13,623
-
176,285
-
(26,460)
-
165,647
-
Unrestricted Funds		 Restricted
funds
£
-
104,312
-
104,312		 2025
£
2,199
13,623
280,597
(26,460)
269,959

Page 23

VISIBLE MINISTRIES

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

12 Funds (continued)

In the previous year the movements in the charity's funds were as follows:

General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Bursary fund
Youth Media fund
Open Eyes fund
Aggregate of funds		 Opening
balance
2024
£
108,268
108,268
11,922
16,945
-
28,867
137,134		 Incoming
resources
2024
£
505,137
505,137
149
-
72,500
72,649
577,786		 Outgoing
resources
2024
£
(479,990)
(479,990)
(3,850)
-
(16,535)
(20,385)
(500,375)		 Transfers
in the year
2024
£
-
-
-
-

-
-
-		 Gains and
losses
2024
£
-
-
-
-
-
-
-		 Closing
balance
2024
£
133,415
133,415
8,221
16,945
55,965
81,130
214,545

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
1,996
-
202,025
-
(70,605)
-
133,416
-
Unrestricted Funds		 Restricted
funds
£
-
81,130
-
81,130		 2024
£
1,996
283,155
(70,605)
214,545

The Bursary fund was created from donations received to subsidise clinical fees for individuals who have been referred for

The Youth media fund was created from a donations received in a previous year to help develop media resources for young

The Open Eyes fund was created from a variety of grants received to help make people (and especially young people) aware of the harmful affects of pornography and to provide them with resources that can help them deal with this.

The Lancaster Projects fund was created from grants received for specific projects.

The Policy Work fund was created from a grant received for a specific project.

The Highway One - Singles Project fund was created from a grant received for a specific project.

Page 24

VISIBLE MINISTRIES

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

13 Transactions with related parties

During the year the charity:

During the year the charity also made the following payments to, or for, related parties:

Except as disclosed in note 7 'Analysis of staff costs', there have been no other transactions with related parties during the year.

Page 25

VISIBLE MINISTRIES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 AUGUST 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
Total income and endowments
EXPENDITURE ON:
Charitable activities:
5
Raising funds
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
12		 General
2025
£
217,213
328,303
3,466
548,982
482,810
41,764
524,574
24,408
7,824
32,232
133,415
165,647
Unrestric		 Unrestric Designated
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
ted funds		 Restricted
2025
£
106,461
-
-
106,461
75,455
-
75,455
31,006
(7,824)
23,182
81,130
104,312		 Total
2025
£
323,674
328,303
3,466
655,443
558,265
41,764
600,029
55,414
-
55,414
214,545
269,959		 General
2024
£
168,028
334,240
2,870
505,137
460,256
19,734
479,990
25,148
-
25,148
108,268
133,415
Unrestric		 Unrestric Designated
2024
£
-
-
-
-
-
-
-
-
-
-
ted funds		 Restricted
2024
£
72,649
-
-
72,649
20,385
20,385
52,263
-
52,263
28,867
81,130		 Total
2024
£
240,676
334,240
2,870
577,786
480,641
19,734
500,375
77,411
-
77,411
137,134
214,545

Page 26