**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**
**----- Start of picture text -----**
Page
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
**----- End of picture text -----**
**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).
Page 1
**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)
Page 2
**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
Page 3
**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:
1. accounting records were not kept in respect of the Trust 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.
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: .............................................
Page 4
**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
Page 5
**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
Page 6
**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...
Page 7
**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...
Page 8
**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...
Page 9
**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...
Page 10
**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...
Page 11
**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...
Page 12
**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|
||||
Page 13