BIBLICAL COUNSELLING UK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 CHARITY NUMBER: 1164965
BIBLICAL COUNSELLING UK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Contents Pages Trustees, Annual Report 3-10 Independent Examiners Report li Statement of Financial Activities 12 Balance Sheet 13 Statement of Cash Flows 14 Notes to the Financial Statements 15-22 Principal Address Christ Church Christchurch Street Cambridge CBI IHT Principal Bankers Barclays Bank PLC 9-11 St Andrew's Street Cambridge CB2 3AA Independent Examiner N J Hedger BFP FCA Chater Allan LLP 7 Quy Court Colliers Lane Stow-cum-Quy Cambridgeshire CB25 9AU
BIBLICAL COUNSELLING UK TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025 Purposes of the Charity Biblical Counselling UK IBCUKI exists so that people, whatever their struggle, receive wise, biblical conversational ministry in their local church. To achieve that, BCUK'5 mission is to 5eNe local churche5 by providing training and resources that envision and equip interpersonal ministry of the word which is both deep in wisdom and broad in reach. Structure Biblical Coun5elling UK is a Charitable Incorporated Organisation I'Foundation' model constitution), charity nJi mber 1164965. The Biblical Coun5elling movement began in the USA and is much more developed there th2ri It is in the UK. BCUK benefits from strong links with two 'not for profit, biblical counselling organisations in the US. These are CCEF (The Christian Counseling and Educational Foundation) and the BCC (The Biblical Counseling Coalition). Our executive director, Steve Midgley, is a member of the board of CCEF and on the board of Directors of the Biblical Counselling Coalition. Both of these roles are voluntary. Governance and Management Trustees From I September 2024 to the time at which these account5 were approved the following people served as Trustees of Biblical Counselling UK.. Mike Warren (Chair - resigned 18 October 20251 Allan Beckett Ichair appointed 18 October 20251 Katherine Cornes Stuart Hull Sally Orwin Lee Iresigned 10 October 20251 Fred Paton (Treasurer) Abigail Richardson (resigned 15 September 20251 Christine Robinson Roxana Stanci David Whitehouse lappointed 17 March 20251 Tarita Smallwood served as Secretary during the year. She is a staff member of BCUK and not a Trustee. New Trustees must be appointed by a resolution passed at a properly convened meeting of the charity trustees. Individuals selected for appointment as charity trustees, will be required to have the skills, knowledge and experience needed for the effective administration of the charity. They are appointed for three years in the first instance. There is no limit on the number of time5 they may be reappointed as a Trustee but a review 15 undertaken by the Board after nine consecutive years to determine whether reappointment 15 in the best interests of the charity. The Trustees delegate the day-to-day management of the charity to the Executive Director, Steve Midgley.
Public Benefit BCUK has considered the Charity Commission's guidance on public benefit and is committed to the following Objects= l. The advancement of the Christian religion by the promotion of the understanding and practice of biblical counselling and estèblishing and carrying out ministries related thereto. 2. The relief of need, hardship, physical or mental distress among any persons without limitation,. In furtherance of the above Object5 but not further or otherwise.. The support by donations, subscriptions or in any other manner any body which is charitable in law and the objects of which include the advancement of the Christian religion or the relief of hardship or physical or emotional distress. b. The support of Christians who are engaged full-time or part-time in Biblical counselling ministries. Grant Making Policies BCUK'S Church-based Intern Scheme seeks to assist churches who want to develop a biblical counselling approach to ministry. Where a local church has identified an individual with training and gifting in biblical counselling, this scheme provides a framework to support that person's development and the development of their ministry. All the grants and other as51Stance provided as part of the Intern Scheme are awarded on an objective basis in accordance with the criteria detailed in the application form and accompanying leaflet which is found on the BCUK website. This includes, but is not limited to, the applicant's previous relevant training and experience, and how the local church intends to use the applicant to develop a biblical counselling approach to ministry. The David Powlison Memorial Grant scheme which, twice a year, offers a small lup to £2,5Th)I study grant to an individual who has completed the Certificate Programme, is active in biblical counselling ministry and who wishes to undertake advanced study in fields th3t will promote thought leadership within the UK. Strategit planning BCUK'S vision and mission are likely to remain constant in the longer term (see 'Purposes of the Charity, above), however our 5-year Strategic Plan identifies four key aims to help prioritlse our time and resources.. l. Pastors and people share a rich pastoral vision This means.. Supporting and resourcing church leaders to help them build church communities which embrace one-anothering. Providing training and resources to encourage personal growth and 5ki115 in conversational ministry. 2. Experienced carers deepen their wisdom and skill This means.. Developin& and supporting, consultation and supervision for vocational counsellors. Contributing to higher level training in pastoral care and biblical counsel. 3. Individual strugglers find wise pastoral care This means.. Producing biblically faithful resources for a wide range of difficulties. Increasing awareness of vocational counsellors who use a biblical counselling approach.
These three ministry aims will be underpinned by the following operational aim and goals.. 4. Organisational infrastructure enables sustainable growth This means.. Expanding our development programme to effectively resource BCUK'S vision. Pursuing long-term financial 5UStainability through sound financial management. Establishing a robust operational infrastructure that underpins the next 5 years of growth. Strengthening our communications and marketing. Strengthening our HR management to nurture employees and optimise organisational performance. Charitable Activitie5 and Main Achievements We have now completed year two of our five-year plan. The following summary describes the progress for each of our four priorities for the year to 31 August 2025. Strategic Priority I: Pastors and people share a rich pastoral vision Objective l. Supporting and resourcing church leaders to help them build church communities which embrace one-anothering. Churth-based Intern Scheme.. We were able to partner with twenty local churches across the UK during the year by training and mentoring Interns based in their churches. Interns have worked with their church leadership to develop pastoral care structures that undergird wise care, led groups like Real Change or seminars on a variety of topics and met with individuals for I'.1 conversations. All these activities have helped churches grow in wise conversational ministry with one another and establish deeper confidence that, in all of life's experience5, there is help and hope to be found in the wisdom of God. We continue to receive healthy numbers of applications from churches located in, or ministering to, areas of deprivation. Dynamics of Biblical Change for Sabbaticals.. We want to equip and support church pastors in their ministry in ways that nourish their personal discipleship and help them care well for the church communities they serve. Whilst studying this course, pastors and other ministry leaders are given the opportunity to have three meetings Wlth someone experienced in biblical counselling ministry to explore these areas. This course has continued to prove popu13r, with 8 church leaders taking the course this year. Conferences- Our annual residential conference on Trauma- Christ's comfort in deep suffering, was especially relevant for church leaders who so often face the difficult task of supporting those who have experienced trauma in all sorts of forms. A seminar on church-based care was held with pastors especially in mind, which wa5 extremely well received. Book Gioups.. These free groups meet for three sessions and are easily accessed by church leaders. Earlier in the year a group met to discuss Steve Midgley's book, Understanding Trauma. Other groups have met to discuss books written by authors from outside the organisation. We seek to offer one book group per month. Objective 2. Providing training and resources to encourage personal growth and skills in conversatlonal ministry. Certificate Programme.. September 2024 saw the launch of the newly-redesigned 'Certificate Programme, our flagship training programme. This now constitutes a three-level programme with Foundation, Intermediate and Advanced Certificates. These provide a mix of brand-new courses alongside courses designed in the USA but revised to bring them up to date and to ensure they better suit UK students. During 2024-25 we had 114 first-year students and 107 second-year students enrol in the autumn, studying in London, Edinburgh, Liverpool. Bath, Belfast, Exeter, the Midlands, Sheffield, and online. The
six-month versions of Dynamics of Biblical Change, Helping Relationships and Church Pastoral Care which ran in January 2025 had 138 students enrol- the highest number to date. External speaking.. BCUK provided speakers for training events held by 35 local churches, 19 para-church organisation5 and 4 theological colleges. Staff also spoke at 3 regional conferences, 2 national conferences (including the FIEC Leaders conference and Maximise 9..381 and at the European Leadership Forum. Across these events over 8,000 people were taught and encouraged through teaching on the principles and practices of biblical counselling and pastoral care within the local church, as well as topical issues such as addiction, anxiety, domestic abuse, loss and trauma. Reglonal Interest Groups.. In order to support those meeting informally acr055 the country to discuss conversational ministry. we have continLJed to build our 'Friends Scheme, which enables groups to link themselves to BCUK. The groups are either Network (people who are eager to learn more about conversational ministry more generally) or Alumni (people who have studied with BCUK and are eager to hone the skills learned within the Certificate Programmel. Three additional groups were formed in the past year- in Buckinghamshire, Lancashire, and Wiltshire. By linking to BCUK, groups receive a point of contact with a member of staff who will happily act as a sounding board and offer support, as well as providing opportunity to advertise their group on our website, provision of speakers for events, an annual newsletter sharing news ideas, and advice on putting on larger regional event5. Strategic Priortty 2: Experienced carers deepen their wisdom and Skill This area of ministry will have more time devoted to it from September 2025 onwards. Andrew Collin5 will be heading up a new ministry area dedicated to training and resourcing experienced carerslsee Plans for Future Periods). However, we are pleased to highlight the following items for 2024-25.. Objectlve 3. Developing* and supportin& consultation and supervision for vocational counsellors. Ministry Support Groups.. In September 2024 we launched two types of Ministry Support Groups.. Conversation and Counselling. The former is for people who have completed our Foundztions Certificate and are offerinE pastoral support within their local congregation. Two groups were run in the year under consideration. with 4-5 participants in each. The Counselling Ministry Support group is specifically for vocational counsellors or those offering counsel or care for more complex pastoral problems. We ran two Counselling groups each with 5-6 people attending. These groups were very well received and we plan to expand thi5 provision in the 25126 academic year. David Powlison Memorial Grants.. These annual grants support the growth of biblical counselling by promoting relevant advanced study/research at academic institutions in the UK. Unfortunately, no suitable applications were received this year and so no grants were awarded. There are currently relatively few opportunities in the UK to undertake advanced research in biblical counselling ènd only a small pool of people with the time 2nd skills to undertake this training. We hope and pray that these opportunities will grow in the future. Objectlve 4. Contributing to hlgher level training in pastoral care and biblical counsel. Engagement with Theological Colleges: Interest from theological colleges continues to grow. In the current year, Steve Midgley taught at Union School Theology as part of their module Masters in Scripture and Theology. This involved delivering 20 hours of teaching in a course entitled Biblical Counse11ing and Care in the Local Church. Steve Midgley and Helen Thorne-Allenson provided teaching on a residential course in the post ordination training of the Presbyterian Church Ireland. Steve Midgley led a day conference on anxiety for church leaders at Yarnton Manor. Andrew Collins delivered three hours of training to ministry students at the Irish Baptist College in the basics of biblical counselling ministry. Roundtables.. Every six months these Roundtable events provide an opportunity for about 30 people experienced in biblical coun5elling for some higher level discussion around papers that are prepared and
presented by individuals within the wider biblical counselling community. In 2024-5 the topics discussed included.. obsessive compulsive disorder, the menopause, spiritual abuse and church support for those experiencing sexual difficulties. Journal: The Journal of Interpersonal Ministry waslaunched at our 2025 national conference- a new annual publication to offer thought leadership in the field of biblical conversation and counsel. Strategic Priority 3.. Individual strugglers find wise pastoral care Objertive 5. Produclng biblically faithful resources for a wide range of difficulties. Books: Steve Midgley'5 new book, Understanding Trauma, was launched at our national conference in the Spring of 2025. Helen Thorne-Allenson completed the manuscript for her next book, A Church that Cares, due to be published in 2026. Website: The Topics in Pastoral Care, section of our website was expanded and resources on the themes of both lal trauma and Ibl hurt at church were added. These have proved popular and, together with all our blogs, conference audio, factsheets, courses. devotions and much more, continue to provide a suite of material to help individual strugglers and those who support them. These include.. Factsheets: To complement the annual conference on Trauma, a range of factsheets were added to our website. Reflections: A series of reflections helping people to reflect on their experiences of being hL¢rt at church were produced and made available. Blogs.. 1,800 people received our fortnightly news and blog mailing, with blogs also accessible to users via our webslte, categorised by topic. Objectlve 6. Increasing awareness of vocational counsellors who use a biblical counselling approach. The number of vocational biblical coun5ellors in the UK is small but growing. Most continue to have long waiting lists and many are currently unable to take Dn new coun5elee5. BCUK does not currently offer any accreditation or endorsement of individuals, but through our training we are helping prepare people to work as vocational biblical counsellors. Over the summer of 2025, a new counselling ministry team has been established to develop resources and 5UPPOrt for experienced carers such as vocational biblical counsellors and church-based pastoral workers. There continLJe to be opportunities to link our church based Interns with para-church organi5ations for referr31s and training. This ministry remains relatively small since Interns generally commit most of their time to local church ministry contexts. Strateglc Prlority 4: Organisational infrastructure enables sustainable growth Our objectives, with achievements to date, are to.. Expand our development programme to effectively resource BCUK'S vision Fundraising has been our primary focus over the year with the launch of our most ambitious campaign to date.. Get Church Talking Iwww.bcuk.or et-church-talkin Our prayer is that by June 2026 we would raise £500,000 in one-off gifts and double our regular donor base, from 100 to 200 donors. At 31 August 2025 we had raised £290,000 in one-off gifts and our donor base had risen to 114 regular givers. We are incredibly thankful to God for the sacrificial giving of our donors. Money raised from the campaign will be invested in the four areas of ministry with the most pressing need.. l. Supporting Pastors Devoting senior ministry staff-time to resourcing and refreshing pastors. 2. Creating New Courses
Developing four new courses. an Intermediate Skills Day and an Advanced Skills Training Week. 3. Growing Interns Funding 20 Interns to help grow wise pastoral care in local churches. 4. Resourcing Churches Producing accessible books, devotions, videos and other resources to equip churches for care. The launch of our Conference Bursary fund enabled ten individuals to attend our 2025 national conference who would not otherwise have been able to afford the ticket price. We have also been thrilled to receive donations towards our newly created Certificate Programme Bursary Fund which will part-fund course fees for students who cannot afford the full price. These bursary funds will widen access to our training over the coming years. Pursue long-term financial sustainability through sound financial management Over the last year we have continLJed to seek improvements to our internal financial budgeting, reporting and monitoring. We have begun work to create an online '5hop' which will allow us to sell short courses and other resources and create 3dditional revenue streams- this will be launched in the coming year. Achieving a balanced budget will be reali5ed in the longer-term, but these developments will help BCUK take steps towards that. Establlsh a robust operational infrastructure that underplns the next five to ten years of growth A restructuring of staff roles occurred towards the end of the year, to make best use of staff experience and gifts. Andrew Collin5 will now devote most of his time to developing our work with Experienced Carers and Vocational Counsellors. New courses in our Advanced Certificate, further development of the Intern Scheme and our Counselling Ministry Support Groups will all extend work in this area. Helen Thorne-Allenson will oversee the Certificate Programme alongside the development of training and resources for conversational ministry. Additional administrative and operational staff were recruited during the year to ensure these ministry areas will be adequately supported. Our CRM (Beacon) continues to be developed and implemented across the organisation and will become our central 'hub' for data storage. This will be a primary focus for the operational staff in 2025-26. This will bring administrative efficiencies and allow real-time monitoring of data. Strengthen our communications and marketing to raise the profile of BCUK Continued growth and application of the BCUK brand acr055 our communication channels has seen increased engagement. An average of 2 new social media followers every day has contributed to a 17% increase in total followers, that number now being over 5,000 for the first time. Over 2,000 people receive our fortnightly news and information emails, and just under 1,000 receive the monthly 'Prayer and Financial News, These represent annual increases of 8% and 4% respectively. Engagement levels on these mailing lists continue to grow with open and click rates being well above the non-profit industry averages- an example being our open rate of 66% compared to the industry average of40% Strengthen our HR management to nurture employees and optimise organisational performance Our people are our greatest asset and we want all staff to flourish in their roles at BCUK. Each week there are three staff prayer meetings, as well as monthly staff updates, termly in-person team days and regular supervisions between staff and their line managers. In all these ways we seek to nurture employees and ensure they are both clear on, and equipped for, their work objectives.
Financial Review Income We thank the Lord for the way the prayers and generosity of our Partners have made the work of BCUK possible. There h35 been a wonderful response to our Get Church Talking campaign with £290k raised in one-off gifts during the year. Regular giving has also increased by 29% on last year to £68k12023-24.. £52kl. This financial support is funding OLJr larger staff team and four project areas we are prioritising over the next 3 year5.. Supporting Pastors; Creating New Courses,. Growing Interns,. Resourcing Churches. Grant income has dropped considerably following the end of the 3-year Lauderdale grant, but we are grateful to The Evangelical Trust, The Howard Foundation, Cambridgeshire Community Foundation and the Seven Fifty Trust for their generous support of BCUK'5 work and a total of £24k grant income this year. Income from student5 taking Certificate Programme courses grew to £323k12023-24= £282kl primarily a result of the increase in popularity of 6-month courses, especially since offering Helping Relationships and Church Pastoral Care over 6-months. Investment of our reserves in a CCLA COIF Charities Investment Fund at the stsrt of the year earned significantly more bank interest.. £22k compared with £4k in the prior year. We will continue to invest reserves wisely to maximise returns yet in funds with a low-risk profile. Expenditure The increase in expenditure to £754k12023-24'. £641kl was primarily due to the full-year impact of new staff. DLJring the year we recruited additiona5 part-time Administrators and a full-time Training Manager. These appointments will enable BCUK to deliver the expanding suite of training and resources, and to ensure operational infrastructure will 5UStain the next 5 years of growth. Reserves To better reflect how the Trustee5 are intending to use the reserves, two designated funds exist.. Ministry Sustainability Fund1£398kl- This money ha5 been set 3side to help cover future defitits, and keep BCUK'S current ministry Sustainable, until the charity is able to breakeven with its income covering its costs. At its current level, the fund would cover approximately 75-80% of the projected deficits for the next five years. It is expected the Fund will steadily reduce over the next five years and that the planned needs of BCUK will be met by a growing regular donor base and partnering with new grant-making trusts. If donation and grant income does not increase over the coming years, the ambition for BCUK'S goipel ministry will inevitably need to reduce. Emergency Reserve1£131kl- In the event that the charity needed to close this fund would be used to pay redundancies and meet outstanding financial commitments. The balance is calculated as.. o Two months of staff c05t5 0 50% of Intern grants 0 5% of support costs Free reserves that are neither restricted, nor designated, amounted to £191k at year-end. Plans for Future Periods The Certificate Programme 15 central to the way we support churches and help them improve the pastoral care they provide to their congregations and communities. In the past year we have recorded video for three new courses that will bring the riches of biblical counselling wisdom into fresh areas for a UK audience IRelation5hips in Life and Church. Helping Everyday Problems,. Counselling Embodied Sou151- in the year ahead we will be finalising these courses for launch. We have also devised an Intermediate Skills Day and will soon begin work on an Advanced Skills Training course and other advanced material. Raising funds for the creation of these courses was a focu5 of our 2025 fundraising campaign and will continue in the coming year.
Another priority is the creation of short courses designed for those who would like to gain an insight into a biblical counselling approach to pastoral care, but want a shorter COLJrse than Dynamics of Biblical Change. In September 2025, we will be launching 'The Bible and Pastoral Care'_ 3 5-5ession course to help congregation members gain confidence in opening Scripture with their brothers and slsters in Christ in the hard times. 'Distinctives' another 5-ses5ion course looking at what is unique about biblical pastoral care, and how such distinctives can be embodied in the local church- will be launching in 2026. In retent years there has been an increasing awareness of the pressure on church leaders and the thallenges that clearly exist both in recruitment and retention of pastoral staff. There are several organisations who seek to provide support for church leaders, and we have begun conversations with some of them in order to explore any possible contributions that 8CUK might make to support structures for pastors. We hope that this might include pastors, ministry support groups as well as resources that are Specifically written with church leaders in mind. At our national conference in 2026 one of the post conference workshops will be especially suited to church leaders as we explore way of developing a biblical counselling approach in the local church. We are excited to announce the new Counselling Ministry team which will seek to help BCUK serve experienced carers such as vocational counsellors and church pastoral workers. This team will input into training at the Advanced end of the Certificate Programme, provide resources aimed at helping complex problems and oversee the Intern training. Each strand will contribute to the ongoing development and support of vocational biblical counsellors in the UK. The theme of the residential conference in lune 2026 will be 'ldentity'. Conversations exploring our union SNlth Christ, We'll be hosting the conference in Keswick- a larger venue which will give us the capacity to grow the number of delegates over future years. The conference will include input from Sam Allberry, a well known conference speaker, and a much expanded selection of seminar option5. Four post conference workshops will provide smaller groLtps of delegates with 3 24 hour period in which they can explore a topic in greater depth. Our Conference Bursary Fund will continue to help individuals attend the conference who otherwise would not be able to afford it, and will subsidise the overall conference cost to keep our fees as low as possible for everyone. The past 12 months has seen further substantial growth of interest in the work of biblital counselling more broadly and in the work of BCUK specifically. We are grateful to God for the many opportLJnities that he has provided for our ministry and entrust ourselves to his care into 2026. Rev'd Mike Warren Chair Date: io
BIBLICAL COUNSELLING UK INDEPENDENT EXAMINER'S REPORT Independent Examiner'5 Report tothe Trustee5 of BIBLICAL COUNSELLING UK I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2025. Re5pon5ibilities and bas15 of report As the charit$ trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Art'l. I report in respect of my examination of the charity's accounts carried out under section 145 of the Art and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl 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 Act. I confirm that l am qualified to undertake the examination because l am a member of The Institute of Chartered Accountants in England and Wales. 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 materi31 respect.. accounting records were not kept in respect of the charity as required by section 130 of the Act,. or the accounts do not accord with those records,. or 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. NJ Hedger BFP FCA CTA Chater Allan LLP 7 Quy Court Colliers Lane Stow-ctJm-Quy Cambridgeshire CB25 9AU Date.. 27 October 2025 li
BIBLICAL COUNSELLING UK STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 AUGUST 2025 Note Unrestrirted Funds Designated Restricted Funds Funds Total 2024-25 Total 2023-24 Income Donations and legacies Charitable activity Advancernent of Christian gospel Investment Income Total Income 402,770 7.S77 410,347 226.841 489,932 22,027 914,729 489,932 22,027 922,306 421,542 4,153 652,536 7.577 Expenditure Charitable activity Advancement of Christian gospel Fundraising Total Expenditure 737,089 11,542 748,631 4.682 741,771 11,542 753,313 631,106 9,489 640,595 4.682 Net Income/lExpenditUTel 166,098 2.895 168.993 11,941 Transfer Between Funds Transfer Itol / from Designated Funds Net Movement in Fund5 12 829 166.927 18291 18291 2.895 168,993 11.941 Total Funds Brought Forward Total Fund5 Carried Forward 24,463 191,390 530,244 529.415 554,707 723.700 542,766 554,707 2.895 Income and expenditure is derived solely from continuing operations. 12
BIBLICAL COUNSELLING UK BALANCE SHEET AS AT 31 AUGUST 2025 2025 2024 Note Current Assets Debtors Cash at Bank and In Hand 35,743 785,980 821,723 55,115 628,858 683,973 Current LlabllltSes Creditor5 Due Within One Year 98,023 129,266 NET CURRENT ASSETS 723,700 554.707 TOTAL ASSEfs LESS CURRENT LIABILITIES 723,700 554,707 NET ASSET5 723,700 554,707 FUNDS Unrestricted Designated liestricted li 12 13 191,390 529,415 2,895 723,700 24.463 530,244 554,707 Approved by the Trustees on . and signed on it5 behalf by.. Rev'd Mike Warren Ichairl 13
BIBLICAL COUNSELLING UK STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2025 2025 Z024 Note Cash flows from opèrating attivitiès Net cash provided by lused inl operating activities 16 157.122 21,132 Change in cash and tash equivalents in the reporting perlod 17 157,122 21,132 628,858 607,726 Cash and cash equivalents at the beginning of the reporting period 785.980 628,858 Cash and cash equivalents at the end of the reporting period 14
BIBLICAL COUNSELLING UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 I BASIS OF ACCOUNTING The financial statements have been prepared under the historical cost convention. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prep3red in accordance with Accounting and Reporting by Charities Statement of Recommended Prartice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland 155ued in October 2019 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 the Charities Act 2011 the Companies Act 2006 and UK Generally Accepted Accounting Practice. 2 STATEMENT OF ACCOUNTING POLICIES The accounts have been prepared using the accruals basis of accounting. The accounts present a true and fair view and the accounting policies adopted are those outlined below. No changes to accounting estimates have occurred in the reporting period and no material prior year errors have been identified. The Trustees consider that the adoption of the going concern basis continues to be appropriate in light of= the significant cash reserves- and, the fact that the Certificate Course expenses are highly correlated with course income and are funded through advance payment by course participants. 2.1 INCOME Recognition of Income These are included in the Statement of Financial Activities ISOFAI when.. the charity becomes entitled to the resources,. it is more likely than not that the trustees will receive the resources,. and the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SOFA when the general income recognition criteria are met15.10 to 5.12 FRS 102 SORPI. Donations and honorariums are reported gross and any related payment processing costs are reported in expenditure. Donations receivable for the general purposes of the charity are credited to Unrestricted Funds. Donations for purposes restricted by the wishes of the donor are taken to Restricted Funds where these wishes are legalw binding on the Trustees of Biblical Counselling UK. Royalties from book sales that are given directly to BCUK from the publisher, on the instruction of the authorlsl, are treated as donations receivable. In the case of performance related grants, income is only recogni5ed to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met15.16 FRS 102 SORPI. Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treBted as an addition to the same fund as the initial don8tion unless the donor or the terms of the appeal have specified otherwise. 15
Support costs The charity has incurred expenditure on support costs. Investment income This is income from interest and is included in the accounts when receipt is probably and the amount receivable can be measured reliably. 2.2 EXPENDITURE AND LIABILITIES Liablllty recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Fundraising costs Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes the proportion of salary costs (allocated according to staff timel that relates to fundraising and development work. Governance and Support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all Costs involving public accountability of the charity and its compliance with regulation and good practice. Grants with performance conditions Liabilities arising from legal or constructive obligations that commit the charity to expenditure are recognised in the accounts in full when all of the following criteria are met= Obligation- a present legal or constructive obligation exists at the balance sheet date as a result of a past event. Probable - it is more likely than not that a transfer of economic benefits, often cash, will be required in settlernent. Measurement- the amount of the obligation can be measured or estimated reliably. Deferred Income Termly fees for the Certificate Course ore received from Students in advance and accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the course takes place. Provisions for Liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. 16
3ANALYS15 OF INCOME Unrestricted Funds Designated Funds Restricted Funds Total 2024-25 Total 2023-24 Donation5 and legacies.. Donations and gifts Grants GiftAid 368,190 22,070 12,510 402.770 5.577 2,000 373,767 24,070 12,510 410,347 100,957 115,955 9,929 226.841 7,577 Charitable Activities.. Certific3te course Conferences/Honorariurns Other income 323,854 157,481 8,597 489,932 323,854 157,481 8,597 489,932 282.403 137,074 2,065 421,542 Investment incorne.. Interest 22,027 22,027 22,027 22,027 4,153 4,153 4 ANALYSIS OF EXPENDITURE Unrestritted Funds Designated Restrlcted Funds Funds Total 2024-25 Total 2023-24 Charitable Activitie5'. Certificate Programme Conferences Intern scherne- grants Intern scheme- other Staff expenditure Grants Other Supportcosts Fundraising 100,310 113,186 26,500 920 464,028 2.768 1.782 103,078 114,968 26,500 1,000 464,028 79,645 95,416 18.500 1,222 399,905 3,500 4,550 28,368 9,489 640,595 80 9,189 22,956 11.542 748,631 26 26 9,215 22,982 11,542 753,313 4,682 5 STAFF EXPENDITURE 2024-25 2023.24 ages and 5a13ries Social security costs Pension costs 396,338 29,582 39,634 465,554 341,300 25,508 33,745 400,553 The difference between the staff expenditure analysed in this note and the total staff expenditure given in note 4 relates to.. al Staff trainin& expenses and relocation costs not included in this note, and bl £10,412 of salary costs included above, but classified separately in note 4 as fundraising costs, as they relate to employee time spent on fundraising and development work. There were thirteen employees during the year12023-24: ten). These costs are included in staff expenditure above in 2024-25. The number of employees receiving remuneration for the year in the £60,000-£69,999 bracket was 112023-24.. 01. 17
BCUK'S Leadership Team are considered key management personnel. They received remuneration of £332,156 during 2025-25. This figure includes gross sal?ries, employer's NIC5 and employerfs pension contributions. The member5 of the Leadership Team are.. Steve MidEley (Executive Director) Andrew Collins IDirector of Counselling Ministrvl Andrew McKenna IDirector of Communications) Tarita Smallwood IDirector of Finance & Operations) Helen Thorne-Allenson (Dirertor of Training & Resourcesl 6 SUPPORT COSTS A breakdown of support costs showing the amount spent on governance is detailed below.. 20125 2023-24 Governance.. Legal fees Committee meeting costs and training Independent examiners fees for reporting on the accounts Other 5UPPOrt costs 288 5,608 720 16,366 22.982 2,237 3,026 720 22.385 28,368 7 GRANTMAKING BCU K partners with local churches in providing a grant to fund an 'lntern' for one year in the first instance. Following an annual review of progress and receipt of a written report from the Intern's mentor and local supervisor confirming their satisfactory participation in the Scheme, it is at the sole discretion of BCUK that the internship is extended for a second year, along with any associated grant. The David Powlison Memorial Grant scheme did not make any grants during the year. We are hopeful more applications will be made to this scheme in the coming year. Details of the grants made in 2024-25 are below.. 2024.25 Church/charities Free Church North Irish Church Mi55ioris Gateway Church- Bridgend Valley5 Trinity Church Everton Gracemount Comrnunity Church 5,000 3.500 3,000 5,000 3,000 2 Individual recipients 7,000 26.500 18
8 DEBTORS AND PREPAYMENTS Amounts falling due within one year.. 2024-25 2023-24 Account5 receivable Gift aid recoverable Prepayments and accrued income 1,159 34,584 35,743 630 54,485 55,115 Prepayments of £16,612 relate to deposlt5 Paid to the venue where our annual conference will be held in June 2026. 9 CREDITORS AND ACCRUALS Amounts falling due within one year.. 2024-25 2023-24 Accounts payable Accruals and deferred income Credit card provision 7,098 119,743 2,425 129,266 91,720 6,303 98,023 10 DEFERRED INCOME Termly fees for the Certificate Course are received from stLJdents in advance and accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the course takes place. Movement in deferred income account.. 2024-25 2023-24 Balance at the start of the reporting period Amounts added in current periods Amounts released to income from previous periods Balance at the end of the reporting period 115.337 90,930 1115.3371 90,930 99,289 115,337 199,2891 115,337 11 UNRESTRicfED FUNDS 2024-25 Balance at I September 2024 Income Expenditure Transfer Itol/fTom Restricted Fund5 Transfer Itol/from Designated Funds Balance at 31 August 2025 24,463 914.729 1748,6311 829 191,390 19
12 DESIGNATED FUNDS Ministry Sustainability Fund Emergency Reserve Total 2024-25 Balance at I September 2024 Income Expenditure Transfer Itol/from Unrestricted Fund5 Balance at 31 August 2025 398.309 131,935 530.244 18291 131,106 18291 529,415 398,309 Ministry Sustainability Fund This money has been set aside to help cover f uture deficits, and keep BCUK's current ministry sustainable, until the charity is able to breakeven with its income covering its costs. At its current level, the fund would Cover approximately 75-80% of the projected deficits for the next five years. It is expected the Fund will steadily reduce over the next five years and that the planned needs of BCUK will be met by a growing regular donor base and partnering with new grant-making trusts. If donation and grant income does not increase over the coming years, the ambition for BCUK'S gospel ministry will inevit3bly need to reduce. Emergency Reserve If the charity needed to close this fund would be used to pay redundancies and meet outstanding financial commitments. The balance is calculated as two months of staff expenditure, plus 50% of annual Intern grants and 5% of annual support costs. 13 RESTRICTED FUNDS 8alance I Sep 2024 Balance 31 Aug 2025 Income Expenses Transfers Certificate Programme bursaries Conference bursaries Creating new courses Growing Interns Resourcing churehes David Powlison grant fund 300 3,911 2,468 80 26 792 7,577 13001 11,7821 12,4681 1801 1261 1261 14.6821 2,129 766 2.895 Certificate Programme bursaries This fund is used to enable students to take Certificate Programme courses who otherwise would not be able to afford the course fees. Conference bursaries This fund is used in two ways.. to help individuals attend BCUK conference5 who otherwise would not be able to afford to attend, and to subsidise the overall conference cost to keep our fees as low as possible for everyone. Creating new courses This fund supports the creation of new training courses in biblical conversations and counsel. Growing Interns This fund is used to make grant5 to local churches who would otherwise not be able to afford an Intern,. provide bespoke training to Interns in their conversational skills,. develop the training and Support provided to mentors of the Interns- deliver and administer the Intern Scheme over future years. 20
Resourcing churches This fur)d is used to produce a variety of resources Ibooks, devotions, courses, factsheets. etc.) to help chu'ches in their pastoral care of individuals. David Powlison grant fund This fund provides grants to individuals wishing to undertake advanced study / research at academic institutions into relevant, contemporary fields to further the growth of biblical counselling in the UK. 14 ANALYSIS OF NET ASSSETS BETWEEN FUNDS Unrestricted Funds Designated Restricted Funds Funds Total 2024-25 Totsl 2023-24 Net Current Assets Fund Balance 191,390 191,390 529,415 529,415 2,895 2,895 723,700 723.700 554,707 554,707 15 OUTSTANDING GUARANTEES AND DEBTS SECURED ON ASSETS The trustees confirm, in accordance with the Charitable Incorporated Organisations (Generall Regulations 2012, that at year end the CIO did not have any outstanding guarantees to third parties nor any debts secured on assets of the CIO. 16 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITES 2024-25 2023-24 Net incornellexpenditurel for the reporting period Adju5tment5 for.. Decreaselllncreasel in debtors IDecrea5el/lncrea5e in creditor5 Net cash provided by (used inl operating activities 168,993 11.941 19,372 131,2431 157,122 115,8301 25,021 21,132 17 ANALYSIS OF CASH AND CASH EQUIVALENTS 2025 Cashflow 2024 Cash at bank and in hand 785.980 785,980 157,122 157,122 628,858 628,858 18 TRANSAcfioNS WITH TRUSTEES AND RELATED PARTIES During the year one of the trustees was paid for services provided to the charity.. 2024-25 Sally Orwin Leè 2,258 2,258 Payments to Sally were for teaching and tutoring services provided on the Certificate Course. Additionally, a trustee received reimbursement of expenses totalling £62. The wife of Steve Midgley received payment for services amounting to £2,168 for her role as a graderltutor dL¢ring the year. In addition, she received a discounted ticket price at the annual conference because of her role as a Mentor. The amount of benefit was £175. 21
During the year Christ Church Cambridge received a payment of £500 for room hire. The Executive Director, Steve Midgley, is employed part time by Christ Church Cambridge. When BCUK wishes to engage the service5 of any c105e relation of a trustee or the Executive Director in return for payment, this arrangement must be approved by the trustees to ensure it is in the charitws intere5t5. 19 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACllVITIES Unrestricted Funds Restricted Funds Total 2023-24 Income Donations and legacies Charitable artivity Advancement of Christian gospel Investment Income 132,841 94,000 226,841 421,542 4,153 421,542 4,153 Total Income 558.536 94,000 652,536 Expenditure Charitable activitv Advancement of Christian gospel Fundraisillg Total Expenditure 537,106 9,489 531,115 94,000 631,106 9,489 640,595 94,000 Net IncomellExpenditurel 11.941 11,941 Total Funds Brgught Forward Total Funds Carried Forward 542,766 24,463 618,095 554,707 22