Chartty Reglstraiion No. 1163349 WALK YHROVGH ThE 8IBLE ANNVAL REPOAT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENOED 30 JUNE 2025 BUSINESS ADVISORS S ACCtrV*4TANTS 92 Statlon Road aacton on Sea E55ex COIS ISG WALK THROUGH THE 81BLE CONTENTS Compa¥w Snformatlon Trustees report Independent èxarnlnw's rèport Stat•ment of fina￿la1 acllvloes Balance sheet Notes to the financial statemen 7-12 WALK THROUGH THE BIBLE COMPANY INFORMATION Tfustees Mr P Ewart Mr G Gresham-cooke Mr M F Hodzson Mr C KÈeys Mr J Lowtr Rev M Massey Miss R Williams Ch•rlty nurnb¢r 1163349 Indopendent •xamlnor TC Group 92 Stat5on Road aa￿on on Sea Essex COIS tsG WALKTHROUGH THE BIBLE TRUSTEES REPORT FOR THE YEAR EPIDED30JUNE2025 The Tfustees present their annual report and finanuaS statements for the year ended 30June 2025. The flnancial statements have been prepared in accordance with the attounting polictes set out in note I to the finan¢l?l statem4nt$ and comply with the charity's goverrMn8 docurneTht. th* Charlties Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to tharitles preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and ReputAlc of Ireland IFRS 1021" la5 Imended for **ll¢)UWbiln8 period> tommenclrvA liom l January 20161 Oblectlves and acllv6tl The objects of ihe CIO are.. The advancement of rel￿10ft as an edUCa￿onal minlstry whith a$5b5ts= l. Lo¢¥1 . directed by Paul Keey*. The Trustees report was apprfftd by the Board OfTr￿￿ees. Mr C K•eys Chair of Trustees Dated.. 9 December 2025 WALK THROUGH ThE BI8LE INOEPENOENT EXAMINER'S REPORT TO THE TRvsfEES OF WALK THAOUGH THE BIBLE I report to the Trustees on my e¥amination of the financial staternents of Walk Through The Bible (the charilyl for the yeai ended 30 June 2025. Responslbilldes •nd ba51$ of rèport As the Trustees of the tharity you are ￿ponSI￿e fof the preparatlon of the financial statements In accordance with the requirements of the chafm.es Act 2011 (the 2011 Art). I report in fespect of my examinatyon of the charity's finantial statemenis carrled out under sethon 145 of the 2011 Aet. In cartyin8 out my èxamination I have followed all th• apF4i¢ablè Dlroetlons given by the Charltv Commlsslon under section 145ISHbl of the 2011 Att. Independent •M•mln•r's st•temen¢ Your attention 15 drawn to the fact that the charity has prepared h'Trancial statements in accofdante wlth Accounting and ReporDnR by Charibes preparing their accounts in accordance wSth the Financial Rep¢yting Standard applicable in the UK and Republic of Ireland (FPS 1021 in Preferen￿ to the Accounttn8 and Reportlng by Charitte5.' Staternent ol Recornmended Prach"ce issued on l April 2CQS which is reftired to in the extslt re6ulations but has now been withdrawn. l under51and thai this has been don• In oidef for Ilnandal ststernents tg provldè a true and falr ￿eW In accordance witn lJenefaity A£cepiea Accounlln8 vracDce effecDve for repomn8 perlOdS oe6innin6 on or after i January 2015. I have cornpleteil my etsmlnatton. I conhm) that no matters have come to my atten￿Ort In conneCtIL￿ wlth the examlnation 6ivin8 me cause to believe that in ary mattrial r•spett'. aCCOUfblln¥ weie iiui keyi lil ie>y¢Li ul Lli¥ ¥lbdlllY d> ieyulred by ￿EllO17 130 of the ZOIIAcr, or the flnanclal statements do not accord with those retords.. or the flnancsal staternents do not comply with the applicable requirements concerning the fom and content of actourtis set out in the Charittes IAccounts and Reports) Ae8ulatron5 2LW other than any requirementthat the accounts 8ive a true and lair view which is not a matter considered 05 part of an indeptndenl I have no concerns and have come across no other fflatter5 in conn*ciSon wilh ihe examina￿On to whKh attentton should be drawn in thls report in order to enable a proper unde￿tandIng of the Inanoal 5taternent5 to be reached. TC Group 92 Station Road Clarton on Sea Essex C015 ISG Ddied." 9 0rLrwFibri 2025 WALK THROUGH THE BIBLE STATEMENT OF FINANaAL A Unreslricted funds ère available for use at ihe dlsueYon of the Trustee5 in furthefance of their charltable oblectives. Restrlcted fvnds are subject to spedfic condittons by donors or graftto￿ as to how they may be used. The purposes and uses of the restiirted funds are sei out in the notes to the fihan¢ial statements. 1.4 In¢offllnK resources Incorne is reco6nised when the tharity 15 legally entltled ￿ it after any perforfflance conditlons h*e been me[ the amounis tan be measured reliably. and it is probable that inttsme will be received. Cash dOna￿on$ are Tecognised on recetpt. Other donations art reco8nised once the charity has been notthed of the donatton, unless performance conditions require deferral of the amount. Income tax recoverable in relation ¢0 donations received under Gift AKI or deeds of covenant is iecognised at the time ol the donation. Legacies are recognised on receipt or otherwise rf the charity has been nottfied of an irnpending distributr'on, the amount is known. and receipt is expetted. If the amount is nol known. the legacy 6 treated as a contingent asset. WALKTHROUGH ThE 81BiE NOTES TO THE FINANCIAL STATEMEpirs Icoi¥nNUEDI FOR niE YEAR E14DED30JUNE2025 AcMuntlng polld Icontlnuedl Expenditure is retognised onte there is a legal iy constructive obligakn'on to transfer etonomic ba)efi"t to a third party. it 15 probable that a transfer of economic benefits will be required in settlement. and the amount ol the obli8ation tan be measured reliably. Expendlture Is classified by acti￿ty. The costs of eath actsvity ire rnade up of th¢ total of dlrert costs and shared iosts, includin8 SUPPOrt costs invol¥ed in undertakin8 eath activity. Direct Costs attributatle to singlè activity are allocated directly to that acbwty. Shared c9515 which contribute to more than one activity and support costs which are not attributable to a 51n8le athvity ale apporrioned between those aCt￿l￿e$ on a basls consistent with the use of resources. Central staff tosts are allocaied on the b•5t5 Of tlme5pent, and depreciatton char8es are allocated on the portlon ol the asset's use. 1,5 Tanilble fiM¢d assets Tanglble fixed assets are InI￿allY measured at cost and 5ubstquently measured a¢ cost or Val￿￿On. net of depreclatton and any irnpairment 105se5. Depreciatton is recogni5ed $0 as to wriie off the cost or valU￿on of assets less iheir residual values over their useful lives on the lollowin8 bases.. Fixtures and fftyngs Cornputers 25% redudng balènce SO% reducin8 balance Thè gain oi loss arlsln8 on the disposal of an asset is determined as the dlfference between the sale pro¢eedJ ond the corryins v•lue •f the •Jset, •ftd Is f¢coiniJed in the >t•temcnt of fin•nEiol fb¢wvttI¢s. 1.6 5t(Kks Stock3 are stated at ihe lower of cost and estlmated sellin8 price less ¢¢sts to complete and sell. Cost comprises dirert materia15 and. where applitablt. othèr costs Incurred in brinw'n8 the stock5 to their present 1o¢aWof4 and ¢ondlt6on. It•ms h•ld for dlstrlbutlon at no or nominal e•n$id•r4tI￿ •r• moa£ur•d th• low•r of replacement cost and cost. 1.7 Cash and cash equlvalents Cash and cash equivalents include cash in hand. deposits hdd at call wllh banks. other shortrterm liquld investments with ori8lnal maturitles of three months or lesi 1.8 Employe• beneffts The cost of any unused holiday entitlernent 15 recognised in the ￿riod in which the employeè's seNces are received. Term*natton benefit5 are recognised immediaiety as an expense when the tharity is demonstrably committed to terminate the employment ol an employee or to provide termination beneffts. 1.9 Retrement beneffts Payments to delined contribution retirement benefit sd)emes are charged as an expense as thèy falldue. WALKTHROUGH THE BIBLE NOTES TO ThE FINANaAL sfATEMeNTS {CONnNUEDI FOR ThE YEAR EPIDED30JUIIE2025 Critlral acmuntin8 estimates and jud8em•nts Irb the applicatton of thè tharirfs actounts.ng policies, the Trustee5 are required io make jud8ema)ts. estimates and assumptions about the carwng amouni of assets and liabilities that are nol readily •pp>rent from other Soufces. The estsmates and associated assumptions are based on hlstorical experience and other factors that ale tt*nsidered io be relevant_ Artual results may differ from these eth"mates. The esiimates and underfyln8 a5surnptions are reviewed on an ongoin6 basls. Revisions to a￿OU￿b.rIg estimates are recognised in the period in which the estimate is revised where the revision affects mly that period, or in the period of the revision and fulure ptriods where the revision affects both current and future periods. Income from donatlorts and l¥acles Yotsl Total 2015 2014 Donatton5 and 8ilts Donated gotsds and seThl¢es Other 177.796 2,309 io,chy) 163.755 2,525 190,105 166,280 I￿￿me from ch•rftlb￿ acii¥lll•s T•t•l Tot41 2025 2024 Events and mlscellaneous Income 40,531 42,183 Inwrn• from I￿￿$1m¢Dts Total Total 2025 2024 Inlere5t receivable 6,768 3,616 WALK THROUGH THE 8IBLE NOTES TO THE FINANCIAL STATEMENTS {CONTINVEOI FOR THE YEAR ENDED30JUNE2025 Charitable artl¥itles 2025 2024 Staff costs Deprecia￿ort Purchases Instructor fee5 and eX￿￿Se5 Moses and Easter resourct tosts Rent rates and water Li6ht and heat Repairs and maintenance Insurance Motor and travelllng expenses Legal and proles51ofial fees Telephone Other offite tosts Advertrsing and promotlms Bank and Credit card tharges Foreign e￿hange10s$I1gl1n} Sundry Èxpenses 132,392 127,050 1.546 19,072 3,830 6.910 6.698 3,091 655 1,421 15,436 2.833 20,355 4,203 7.061 8,2 2,058 572 1.453 25,073 3.356 li 3.258 9,391 5,912 637 423 6,414 2.072 12.053 5.88S 875 286 6,419 233,3S8 216,132 Trust• None of the Trustees lor any persons Connected with them) receNed any remuneratton or beneffts Irorn the tharity during the yeaf. Emplo￿$ The average monthly number of employees during the ytar was= Employment (05ts 2025 2024 Wages and salaries Social security costs Other pension costs 122,356 5,609 4.427 117,851 4.299 1?7040 iu- WALK THROUGH THE BI8LE NOTES TO TrIE FINANCIAL STATEMEIITS ICONTINUEDI FOR THE YEAR EIIDED 30Juf4E2025 Taxatlon The tharity is exempt from taxation on its activilie5 because all its inctyne is applied for tharitable purposès. 10 TanOble flmed as5•ts Cost At l July 2024 Additions Disposals 43,937 1.71JO 110,8661 .577 1,296 11,2981 52.514 2,996 112,1641 At 30June 2025 34.771 8,575 43,346 D•pr•d•tlon and Imp•lm*nt Al l July 2024 Depfeclafjon char8ed in the year Ellmlnat•d r•sp•¢t 01 disws¥ls 43.266 325 110.8661 4.916 2,275 48.182 2,600 11 ?.1641 At 30 lune 2025 31725 5,893 38,618 Carrylng amount Al JQ June 20Z 2,046 2,682 1,728 AI 30 June 2024 671 3.662 4.333 ij >to¢*s 2025 2024 Goods for resale 24.423 31.714 12 D*￿ts 2025 2024 Amounts lalllnE duewlthln one ￿•r. Trade debtors Other debtors Prepayments and acttued income 1,624 1.521 14,293 2.572 12,818 17,438 16,276 11 WALK THROUGN THE BIBLE NOTES TO THE F114ANCIAL STATEMEiifs ICONTINUEDI FOR THE YEAR ENDED 30JUPIE2025 13 Credltots.. am¢wnts falli￿￿u* wlthln One￿•1 202$ 2024 other taxation and social security Other creditors Attruals and deferred Income 1.351 532 2,820 1.367 532 2,400 4,703 4,299 14 R•tlr•ment b•n•fft Sch￿¢1 2025 20Z4 D•fined contdbutlon schemes Charge to proht or105s In fesped ol defined ¢onirtbutSon sthemes 4.427 4.299 The charity operates a defined contribu￿ofi pension scheme tor all qualifying employees. The assets of the scheme are hekl separately from those of ihe charity In an Independently admini5t*red fund. IS Unrestrlrted lunds The urtrestrictèd funds of the charity ¢omprL%e the unexpended balan¢es of donatlons and 8fants whlch are not subject to specih'c conditions by donor5 and grantors ès io how they may be used. These include designated funds which have been set as4de out of unrestri¢ted funds by the trustee5 for specific purposes. At I guly 2024 Incomlni R•wuru5 At 30 Jun• 2025 General fund5 242,294 237,404 1233.3S81 246,340 pr￿10￿$ ye•r: At l Juty 2013 Int¢)mSn¢ Resources Transfers At 30 June 2024 General funds S23,792 212.079 1216.1321 1277.4451 242.294 16 Rel¥t*d party trnns*ttlons There wefe no disclosa￿e related party tran5adiorLS during the year12024- none). 12-