REGISTERED CHARITY NUMBER: 1160736
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
CHRISTIAN HERITAGE LONDON
Staffords Chartered Accountants Unit 1, Cambridge House Camboro Business Park Oakington Road, Girton CAMBRIDGE Cambridgeshire CB3 0QH
CHRISTIAN HERITAGE LONDON
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 13
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CHRISTIAN HERITAGE LONDON
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Mission statement
The Mission of Christian Heritage London is to recover the constructive influences from the past; to challenge the empty secular view at present and to help shape the worldview of the next generation. Another goal is to contribute to the cultural, intellectual and spiritual formation of both visiting Christians and non-Christians through our events, tours, guided-walks and podcasts.
Our Aims
The aim is to educate, enthuse and inspire renewed appreciation of the impact of Christianity in our culture and around the world; to inspire participants to consider the claims of Christ and to generate resources to support the apologetics ministries by inviting those on tours to join the growing number of those praying for and supporting the work financially.
Our objectives
The objectives of the Charity are to establish a Christian Heritage Centre demonstrating how Christianity has shaped modern society, to offer Christian Heritage Guided Walks, to host lectures, and discussions on apologetics and Christian Heritage and to conduct Christian Heritage tours of the UK and in continental Europe.
Significant Activities
This year has seen a significant growth in the number of Guided Walks and Tours which we undertake. Our gratitude and thanks to Ilona Greyling and Ben Virgo for their commitment and diligence in promoting this. The walks from Ben include walks of The city of London, British Museum, and Westminster Walk. The tours and other walks are conducted by Ilona Greyling. These have been very well received by the public and Churches in the UK as well as by the USA and European visitors. The tripAdvisor feedback reports have been very complimentary and in fact we received the Cultural Tour Award in 2023. These have mainly been from Churches, Christian Colleges and Schools. We have again had a number of CS Lewis Tours. We have the benefit of the Christian Heritage International Charity which could be used in the future.
Fundraising continues to be challenging with the few potential donors and donations being mainly focused for humanitarian support as opposed to Christian Education, Spiritual Formation, or Apologetics. Any recommendations on how we could better follow through on this would be welcomed. Thank you for your continued prayers and support.
Public benefit
The Trustees have considered the Charity Commission's general guidance on public benefit and in particular, its supplementary guidance on the advancement of religion for the public benefit.
The charity exists to advance Christianity by drawing attention to the Gospel of Jesus Christ, to equip churches and to serve the purposes of God in this generation. It offers the general public, both Christian and non-Christian, a window on the way Christianity has helped to shape and contribute to the development of Western civilization. serving the regular influx of visitors to London and Europe by offering tours.
Volunteers
There was no significant reliance on unpaid volunteers in the year ended 31 March 2025.
FINANCIAL REVIEW
Financial position
The charity saw an increase in the income from tours during the year to £270,100 (2024: £137,410),
There has been an increase in income from donations to £65,262 (2024: £26,339),
Total expenditure in the year has increased to £277,557 (2024: £154,783). The cost of tours in the year was £183,374 (2024: £77,142). Non-tour related costs have increased to £94,183 (2024: £77,641).
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CHRISTIAN HERITAGE LONDON
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
Reserves policy
There is currently no reserves policy in place, but the Trustees plan to have one established when funds reach more substantial levels.
FUTURE PLANS
The Trustees are looking forward to a continued increase in the number of guided walks in the UK.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is a Charitable Incorporated Organisation which was registered on 3 March 2015 and amended on 21 August 2015.
Recruitment and appointment of new trustees
Trustees have been recruited from the Christian Community who have a particular interest in preserving and expanding the role of Christianity in society.
Organisational structure
Four trustees have been appointed. The Trustees endeavour to meet quarterly to monitor the activities of the Charity.
Induction and training of new trustees
As the appointed trustees are typically seasoned Academics or Ministers of Religion, there has been no need to offer any further training.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees consider that the principal risk would be that of International Terrorism in Europe, and the risk levels perceived by the US State Department, that could negatively impact the number of visitors to the Centre and tours being undertaken.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1160736
Principal address
33 Upper Meadow Hedgerley Lane GERRARDS CROSS Buckinghamshire SL9 7EY
Trustees
Dr K G Brownell Sir C J Hoare Bt P Greyling Prof A N S Lane Rev D M Wells (resigned 25/4/2024)
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CHRISTIAN HERITAGE LONDON
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner
Staffords Chartered Accountants Unit 1, Cambridge House Camboro Business Park Oakington Road, Girton CAMBRIDGE Cambridgeshire CB3 0QH
Bankers
Barclays Bank PLC HOLBORN Leicester Leicestershire LE87 2BB
Solicitors
Pothecary Witham Weld Solicitors 70 St. George's Square LONDON SW1V 3RD
Approved by order of the board of trustees on 30 January 2026 and signed on its behalf by:
P Greyling - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRISTIAN HERITAGE LONDON
Independent examiner's report to the trustees of Christian Heritage London
I report to the charity trustees on my examination of the accounts of Christian Heritage London (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
Matthew Pettifer
The Institute of Chartered Accountants in England and Wales
Staffords Chartered Accountants Unit 1, Cambridge House Camboro Business Park Oakington Road, Girton CAMBRIDGE Cambridgeshire CB3 0QH
Date: .............................................
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CHRISTIAN HERITAGE LONDON
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 65,262 Charitable activities Tours and presentations 270,100 Investment income 4 1,418 Total 336,780 EXPENDITURE ON Charitable activities Tours and presentations 277,557 NET INCOME 59,223 RECONCILIATION OF FUNDS Total funds brought forward 19,405 TOTAL FUNDS CARRIED FORWARD 78,628 |
Restricted funds £ - - - - - - - - |
2025 Total funds £ 65,262 270,100 1,418 336,780 277,557 59,223 19,405 78,628 |
2024 Total funds £ 26,339 137,410 714 |
|---|---|---|---|
| 164,463 | |||
| 154,783 | |||
| 9,680 9,725 |
|||
| 19,405 |
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
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CHRISTIAN HERITAGE LONDON
BALANCE SHEET 31 MARCH 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 9 2,419 CURRENT ASSETS Debtors 10 10,548 Cash at bank 141,482 152,030 CREDITORS Amounts falling due within one year 11 (75,821) NET CURRENT ASSETS 76,209 TOTAL ASSETS LESS CURRENT LIABILITIES 78,628 NET ASSETS/(LIABILITIES) 78,628 FUNDS 12 Unrestricted funds TOTAL FUNDS |
Restricted funds £ - - - - - - - - |
2025 Total funds £ 2,419 10,548 141,482 152,030 (75,821) 76,209 78,628 78,628 78,628 78,628 |
2024 Total funds £ 3,110 29,983 119,387 149,370 (133,075) 16,295 19,405 19,405 19,405 19,405 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 30 January 2026 and were signed on its behalf by:
P Greyling - Trustee
The notes form part of these financial statements
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CHRISTIAN HERITAGE LONDON
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. LEGAL FORM
Christian Heritage London is a Charitable Incorporated Organisation which was registered on 3 March 2015 and amended on 21 August 2015 (registration number 1160736).
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Going Concern
The accounts have been prepared on the Going Concern Basis. The charity was heavily dependent on relatively few funders which stopped providing funding in 2016. The Trustees have secured a different source of income, concentrating more on tours. The Trustees have prepared forecasts for the period of 12 months from the date of approval of the Financial Statements and continue to review budgets on a regular basis and are confident that the charity will have sufficient cash to continue in business for this period and therefore that the Going Concern Basis of preparation is appropriate.
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost Computer equipment - 25% on cost
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
continued...
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CHRISTIAN HERITAGE LONDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
2. ACCOUNTING POLICIES - continued
Fund accounting
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments.
Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third part and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Pension costs
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
3. DONATIONS AND LEGACIES
| Donations: general 4. INVESTMENT INCOME Deposit account interest |
2025 £ 65,262 2025 £ 1,418 |
2024 £ 26,339 |
|---|---|---|
| 2024 £ 714 |
continued...
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CHRISTIAN HERITAGE LONDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
5. SUPPORT COSTS
| SUPPORT COSTS | ||||
|---|---|---|---|---|
| Governance | ||||
| Finance | Other | costs | Totals | |
| £ | £ | £ | £ | |
| Tours and presentations | 340 | 3,215 | 4,980 | 8,535 |
6. TRUSTEES' REMUNERATION AND BENEFITS
There was no trustees or key management personnel compensation in the year.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
7. STAFF COSTS
| Wages and salaries Other pension costs The average monthly number of employees during the year was as follows: Guides No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 26,339 Charitable activities Tours and presentations 137,410 Investment income 714 Total 164,463 EXPENDITURE ON Charitable activities Tours and presentations 154,783 NET INCOME 9,680 RECONCILIATION OF FUNDS Total funds brought forward 9,725 |
2025 £ 52,318 834 53,152 2025 2 Restricted funds £ - - - - - - - |
2024 £ 47,662 862 48,524 2024 2 Total funds £ 26,339 137,410 714 |
|---|---|---|
| 164,463 | ||
| 154,783 | ||
| 9,680 9,725 |
8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
continued...
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CHRISTIAN HERITAGE LONDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
| 8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund funds £ £ TOTAL FUNDS CARRIED FORWARD 19,405 - 9. TANGIBLE FIXED ASSETS Fixtures and Computer fittings equipment £ £ COST At 1 April 2024 3,580 10,892 Additions - 1,567 At 31 March 2025 3,580 12,459 DEPRECIATION At 1 April 2024 3,580 7,782 Charge for year - 2,258 At 31 March 2025 3,580 10,040 NET BOOK VALUE At 31 March 2025 - 2,419 At 31 March 2024 - 3,110 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 £ Other debtors 100 Prepayments and accrued income 10,448 10,548 |
Total funds £ |
|---|---|
| 19,405 | |
| Totals £ 14,472 1,567 16,039 11,362 2,258 13,620 2,419 3,110 2024 £ 100 29,883 29,983 |
continued...
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CHRISTIAN HERITAGE LONDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|
| Taxation and social security Other creditors |
2025 £ 7,355 68,466 75,821 |
2024 £ 8,592 124,483 |
| 133,075 |
12. MOVEMENT IN FUNDS
| Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS |
At 1/4/24 £ 19,405 19,405 Incoming resources £ 336,780 336,780 At 1/4/23 £ 9,725 9,725 |
Net movement At in funds 31/3/25 £ £ 59,223 78,628 59,223 78,628 Resources Movement expended in funds £ £ (277,557) 59,223 (277,557) 59,223 Net movement At in funds 31/3/24 £ £ 9,680 19,405 9,680 19,405 |
Net movement At in funds 31/3/25 £ £ 59,223 78,628 59,223 78,628 Resources Movement expended in funds £ £ (277,557) 59,223 (277,557) 59,223 Net movement At in funds 31/3/24 £ £ 9,680 19,405 9,680 19,405 |
|---|---|---|---|
| 59,223 | |||
| At 31/3/24 £ 19,405 19,405 |
continued...
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CHRISTIAN HERITAGE LONDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
12. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 164,463 164,463 |
Resources Movement expended in funds £ £ (154,783) 9,680 (154,783) 9,680 |
Resources Movement expended in funds £ £ (154,783) 9,680 (154,783) 9,680 |
|---|---|---|---|
| 9,680 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1/4/23 | in funds | 31/3/25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 9,725 | 68,903 | 78,628 |
| TOTAL FUNDS | 9,725 | 68,903 | 78,628 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS 13. RELATED PARTY DISCLOSURES |
Incoming resources £ 501,243 501,243 |
Resources Movement expended in funds £ £ (432,340) 68,903 (432,340) 68,903 |
Resources Movement expended in funds £ £ (432,340) 68,903 (432,340) 68,903 |
|---|---|---|---|
| 68,903 | |||
There were no related party transactions for the year ended 31 March 2025.
continued...
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CHRISTIAN HERITAGE LONDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
14. INDEPENDENT EXAMINER'S REMUNERATION
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Fees relating to independent examination | 1,980 | 1,956 |
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