## 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:
- There are identifiable benefits
- Benefits are to the public or a section of the public
- The benefits relate closely to the charitable objectives
## **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:
- 19,481 pupils were reached
- 240 sessions were delivered
- Delivery took place across 68 secondary schools
- An 80% return booking rate was achieved
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:
- 220,619 YouTube views were recorded
- This represents a 6,220% increase compared to the previous year
- 234,855 website views were recorded
- 26,000+ views were recorded on short-form digital content
- 1,203 Spotify listens were recorded
Social media performance included:
- A 510% increase in reach
- 69% of audience engagement coming from non-followers
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**
- 36 new Click to Kick groups were delivered (2023/24: 31, an increase of 16%)
- 360 hours of peer-led support were delivered
Programme outcomes, based on 207 participant responses, were as follows:
- 64% reported that their pornography use stopped entirely or decreased significantly
- 94% reported that the programme helped them implement strategies for relapse prevention
- 85% reported improved mental health
- 98% rated their experience as very good (77%) or good (23%)
## **Professional Support and Recovery Delivery**
During the year:
- 2,748 counselling sessions were delivered (2023/24: 2,241, an increase of 23%)
- 841 recovery group sessions were delivered (2023/24: 997, a decrease of 16%)
- 4,406.5 total hours of recovery support were delivered (2023/24: 3,465, an increase of 27%)
This reflects a shift towards:
- Increased counselling provision
- More intensive interventions
- Greater depth of engagement with service users
## **Ongoing Recovery Programmes (WholeLife & WholeHearted)**
At the year end:
- 110 active subscriptions were in place across recovery programmes for users and partners
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:
- Increased depth and intensity of support provision
- Strong and consistent participant outcomes
- High levels of satisfaction and engagement
- Continued demand exceeding current delivery capacity
Page 4
## **International Development**
During the year, the charity continued to develop its international work through:
- Ongoing programme delivery and partnerships in South Africa
- Strengthening relationships with churches, schools, and media platforms
- Exploration of potential future hubs in additional countries
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
- Continue to pursue sustainable growth across schools and recovery programmes
- Maintain a focus on quality, depth of impact, and scalability
Recovery and Education
Page 5
- Further develop and expand recovery pathways, including both peer-led and professionally facilitated support
- Strengthen and grow the schools programme, building on existing relationships and delivery models
- Develop a video-based education and recovery resource for young people
Income and Financial Sustainability
- Increase donations and diversify funding streams
- Strengthen financial sustainability to meet increasing demand for services
Associate Programme Development
- Develop and expand the associate programme to enable trained individuals to represent Naked Truth within:
- Local churches
- Community settings
- Increase reach through decentralised delivery models
International Expansion
- Register the charity’s first international hub in South Africa
- Establish a sustainable model for future international growth
## **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:
- Significant growth in counselling and recovery support provision
- Strong and measurable participant outcomes
- Expansion in digital reach and engagement
- Continued development of international opportunities
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:
- **Sector Benchmarks** : We use publicly available salary data from comparable charities of a similar size, income, and mission focus. Where available, data from sector sources such as NCVO, ACEVO, and Charity Job salary surveys are referenced.
- **Job Scope and Responsibility** : These roles are assessed in terms of leadership, strategic responsibility, fundraising targets, line management, and accountability for delivery of Visible’s mission and impact.
- **Charity Size and Affordability** : Remuneration is evaluated within the context of the charity’s annual turnover, financial health, and long-term sustainability. Trustees ensure the packages represents value for money in pursuit of our charitable objectives.
- **Annual Review** : These salaries are reviewed annually by the Board, with any adjustments requiring Trustee approval. No individual is involved in setting their own pay.
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**
- **Governance Risks** : These include lack of strategic direction, skills gaps within the Trustee body, and conflicts of interest. Trustees mitigate these risks by regularly reviewing strategy, recruiting with a skills-based framework, and implementing a robust conflict of interest policy with agreed disclosure procedures.
- **Financial Risks** : Financial sustainability is actively monitored through strategic planning, diversified income streams, donor care strategies, and contingency budgeting. Financial
Page 8
controls are reviewed annually by Trustees, with an oversight of restricted and unrestricted fund use and regular reporting to funders.
- **Safeguarding and Operational Risks** : Given Visible’s work with young people and vulnerable groups, safeguarding is a high priority. Risks are mitigated through safe recruitment practices, training, safeguarding agreements for high-risk individuals, and close liaison with statutory agencies. Project and service delivery risks are addressed via complaints procedures, quality assurance processes, and beneficiary feedback mechanisms.
- **External and Reputational Risks** : These include public perception and adverse media. Mitigation strategies include clear public communication, crisis planning, and consistent engagement with supporters and beneficiaries.
- **Compliance Risks** : Visible keeps up to date with regulatory requirements (including employment law, safeguarding, tax, and data protection) through regular reviews, trustee and staff training, and access to professional advice where required.
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.
- b) Income Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes:
- i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
- ii) Donated facilities, services and goods. Goods donated for distribution to beneficiaries are recognised as income when receivable at fair value (being an estimate of the amount it would cost to purchase those items). Facilities, services and goods donated for the charity's own use are recognised as income when receivable at their value to the charity.
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.
- iii) Legacies. Income from legacies is recognised when a distribution is received from the estate or, if earlier, when the charity has been notified that a distribution will be made and the amount receivable can be measured reliably.
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:
- i) Coaching and counselling sessions with those seeking recovery and healing from the affects of problematic sexual behaviour; income is recognised when counselling sessions are delivered.
- ii) Recovery subscriptions, which gives subscribers access to support groups and other resources; subscriptions are payable monthly and is recognised as income when the subscription period commences
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.
- c) Expenditure
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.
- e) Tangible fixed assets
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
- The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
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.
- i) Income and expenditure denominated in a foreign currency is translated into sterling at the exchange rate prevailing on the date of the transaction.
- ii) Monetary assets and liabilities denominated in a foreign currency are re-translated at the exchange rate prevailing at the balance sheet date.
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.
- j) Critical accounting estimates and areas of judgement The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.
## **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**
- **7 Analysis of staff costs, the cost of key management personnel and trustee remuneration**
|**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.
- **8 Debtors**
|**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:
- a) received donations totalling £2,835 (2024: £3.815) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).
- b) paid no expenses (2024: £nil) for / to trustees for carrying out duties associated with being trustees; reimbursements for expenses incurred when acting as agent for the charity or incurred when undertaking employment duties not connected with serving as a trustee are not included in this disclosure.
During the year the charity also made the following payments to, or for, related parties:
- a) Evie Healey, who is closely related to Charlotte Healey, who is a trustee, received employment benefits totalling £1,605 (2024: £nil) for providing social media services to the charity. Following the cessation of her employment, it became clear to the charity that these payments were in breach of the governing document and advice was sought from the Charity Commission. Given that the length of the employment was short, the payments were of low value and that the charity had taken action, no regulatory action was taken. The charity has now ensured that no further breach of the governing document can take place.
- b) paid £2,054 (2024: £1,842) to Adrian Latty, who is a trustee, for website design services; these payments are permitted by the Charity's governing document.
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