Charity registratlon number 1173195 (England and Wales) Company registration number 09923116 ADF INTERNATIONAL (UK) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
ADF INTERNATIONAL (UK) LEGAL AND ADMINISTRATIVE INFORMATION Trust8es Mr P Coleman Mr A K Moore Mr N Daley Mr M Tjernagel (Appointed 1 January 2026) Charlty number 1173195 Company number 09923116 Reglstered office 118re&senden Place London SW1 E 5BY Auditor HM Charted Accountants 6th Floor, East Tower Lanyon Plaza 8 Lanyon Place Belfast BT1 3LP Bankers Barclays Bank 1 Churchill Place London E14 5HP Accountants Gravita Audit Oxford LLP First Floor, Park Central 4041 Park End Street Oxford OX1 1JD
ADF INTERNATIONAL (UK) CONTENTS Page Trustees, report Statement of Trustees, responsibilities Independent auditorfs report ststement of financial actlvities 10 Balance sheet 11 Statement of cash flows 12 Notes to the financial statements 13-21
ADF INTERNATIONAL (UK) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 30 JUNE 2025 The Trustees present their annual report and financial statements for the year ended 30 June 2025. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statement5 and comply with the charity's Memorandum & Articles of Association. the Companies Act 2006 and "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 The charitable objects of the Charity are to advance Christianity for the public benefit both generally and in particular by promoting Christian principles and ethics by supporting and enabling Christians to live and worship in acCdanCe with Christian principles and ethics. In shaping the Charity's objectives and planning its activities, the Trustees have considered and had regard to the Charity Commission's guidance on public benefit and have complied with the duty in Section 17(5) of the Charities Act 2011. The Trustees have paid due regard to guidance issued by the Charity Commission in deciding vthat activities the charity should undertake. Achlevements and performance To further the above objects, the Charity engaged in several different activities over the course of the year. To these ends, ADF International (UK) (hereafter ADF UK) engaged with key decision and policy makers, participated in conferences, roundtables and public commentary as well as the production of resources. public speaking and training. Additionally, ADF UK provided targeted assistance for those who may be prevented from living and worshipping in accordance with Christian principles and ethics by engaging at a local level, national, or international level. ADF UK staff members worked to defend the rights of Christians abroad to enjoy freedom of religion or belief. For example, ADF UK participated in the All-Paty Parliamentary Group on Freedom of Religion or Belief (APPG FORB) throughout the year and the IRFBA Ministerial hosted in Berlin in October 2024. In particular, ADF UK arranged briefings for parliamentarians on issues including the issue of forced marriages and conversions in Pakistan, and was able to share the testimony of a Pastor in Algeria whose church has been sealed. In December 2024, as part of ADF'S broader advocacy in support of Egyptian Christians held in pre-trial detention for more than three years, ADF UK organized testimony for an IRFBA briefing on the situation. ADF UK has continued to advocate for the right of Christians and others to freely associate and share their faith in public. Continuing our work from previous years, ADF UK has highlighted the ongoing prosecution of Christians under Public Spaces Protection Orders (PSPOS) introduced by the Anti-social Behaviour, Crime and Policing Act 2014 and which was expanded by the commencement of Section 9 of the Public Order Act 2023 creating censorship zone5 around abortion facilities across England and Wales. Similar legislation is also in place in Scotland and Northern Ireland. The effect of certain PSPOS and Section 9 of the Public Order Act 2023 is to prohibit certain activities in the vicinity of abortion clinics. The terms of the PSPOS have resulted in police and local authority prosecution of Christians who pray or offer support to women in the area covered by the orders. Section 9 of the Public Order Act prohibits "influencing" of a Service user within a zone of 150 meters from an abortion facility. ADF UK has highlighted the negative impact of Section 9 of the Public Order Act and the PSPO regime on the right of Christians to associate, pray, and be present near abortion facilities across the country. As part of ADF UK'S work in exposing the impact of the above legal issues on Christians, ADF UK has continued to support individuals who have been subject to criminal prosecutions for allegedly breaching 'buffer zones" by silently praying or holding a sign offering a conversation or support. Our support has included targeted legal action against the police where they have violated fundamental rights.
ADF INTERNATIONAL (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 ADF UK staff members have conb'nued to write, speak publidy, and meet with various stakeholders regarding these cases, with a view to safeguarding the right of Christians to engage in prayer and to preach the Gospel induding in public. ADF UK staff members have been invited to speak to and train various faith and student groups during this period. Examples include Catholic youth groups and visth'ng students from the United States and Europe. In addition, ADF UK staff have given conference speeches and delivered presentations on a variety of topics including freedom of expression, intemational human rights law and the role of faith in public life. In February 2025, ADF UK organized and co-hosted a major public event in London titled "The Crisis of Censorship.. Why Should Christians Care?. with a series of panels addressing several hundred audience members on contemporary free speech challenges. ADF UK staff have continued to carefully monitor relevant policy developments which have a bearing on Christian principles and ethics, including the effect of the Online Safety Act 2023 and the Eu's Digital Services Act that have the potential to negatively affect the rights of Christians to speak about, inter alia, the biblical distinction between male and female and Christian sexual ethics. ADF UK staff have prepared briefing documents for stakeholders on topics of interest to Christians such as assisted suicide, parental rights and global censorship. During the course of the year, ADF UK staff have made several appearances in broadcast media including GB News, BBC Radio, and Talk TV with a particular focus on stories, legal issues and government policies that affect Christians. ADF UK staff have participated in and, in some cases, spoken at conferences in the United Kingdom and Europ8 that concerned the promotion of Christian principles and ethics including a pro-life Summit in Dublin, a panel discussion in Oxford, and the Intern8tional Religious Freedom Summit in Washington DC. Over the course of the year, ADF UK, in partnership with other ADF Int&rnational enttties, has developed, planned, and selected the inaugural class for a 1-week Iraining programme focused on spiritual fonnation and engagement in public life for young leaders in law and related fields. Financlal revlew During the year income increased by £146,681 to £1,468,307 (2024: £1,321,626), and expenditure also increased by £277,118, to £1,404,402 (2024.. £1,127,284). As a result, surplus for the year was £63,905 {2024'. £194,342). The Trustees are endeavoring to ensure the financial sustainability and the continued success of the Charity with a combination of measures by focusing on the development of our donor base, financial management. as well as broadening the Charity's sources of income. The trustees hope in the medium tenn to move into a posibon where they can taIn cash reserves in the region of 3 to 6 months, running costs, which would be in the region of £250,000 to £500,000. The Charity had £540,871 (2024.. £442.737) of unrestricted cash reserves at the year end, as increased donations have allowed us to conts'nue to bolster our free reserves. During the year, the Charity has received financial support in the form of unrestricted donations from Alliance Defending Freedom International, a linked Charity in the US which operates under the same principles as ADF Intemational (UK). The companies are not related organisations for 'group' purposes due to a different control structure. The donations do not require repayment and Alliance Defending Freedom Intemational has confimied that it will continue to support ADF Intemational (UK) to meet its day-to-day liabilities as they fall due. Investment pollcy ADF International (UK) does not hold investments, maintaining its funds as cash balances. As such, there is no policy which could be commonly understood as an 'investment polic, related objectives or assessment against those objectives. Prlnclpal rlsks and uncertalnties The Trustees have assessed the major risks - including discussing the risks of social media to which the charty is exposed, and are satisfied that systems are in pla to mitigate exposure to the major risks. Trustees are mindful of the key riskg that may face the Charity, in particular in connection with reputational risk and adverse publicity. The Trustees keep these key risks under review, and adopt mitigation strategies as appropriate. The Charity already has a risk analysis policy specifically relating to decision5 regarding whether or not the Charity should engag8 With litigation in furtherance of the Charity's charrtable purpose5.
ADF INTERNATIONAL (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Next 12 months In the next 12 months, ADF UK will host a major training event in the UK, in partnership with other ADF International entities, which will train students and graduates of law and public policy on how to engage in advocacy within our mission areas. ADF UK will maintain its focus on upholding the right to freedom of expression, including online, as well as providing commentary to the church and public audiences through print, broadcast, and social media. We will also investigate ways in which parents are able to raise children in line with their faith convictions. create relevant resources, and identify impediments and possible responses. Structure. governance and management The charity is a company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered Offi address can be found on the reference and administrative details page. The Trustees, who are also the directors for the purF)05e of company law, and who served during the year and up to the date of signature of the financial statements were.. Mr P Coleman MrA K Moore Mr R Clarke Mr L Wilkinson Mr N Daley Mr M fJ8rnagel (Resigned 15 August 2025) (Resigned 1 January 2026) (Appointed 1 January 2026) Any new Trustees are appointed by the existing Trustees in accordance with the Memorandum and Articles. The current Trustees decide upon the procedures necessary for the induction and training of new Trustees. This will be tailored according to the experience of the new Trustee. None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up. Organisational Structu and decision making Responsibility for setttng policy and for making operating decisions rests with the Trustees who meet regularly to monitor the activities of the Charity. The Trustees are in the proces5 of considering a scheme of delegation in relation to the operational mana9ement of the Company. New Trustees are recruited by recommendations from existing trustees, through the Charity's networks and the wider community of Christians working in the field of religious freedom, or through advertising. When appointing new Trustees, the existing Trustees take into account the requirement of specialist skills needed. New Trustees are appointed at Board meetings following recommendation of the existing Trustees, and provided no objection has been raised by Alliance Defending Freedom (a registered s501(c)(3) non-profit entity in the US). Every new Trustee must affirm their acceptance of the Charity's statement of faith. Apart from the initial Trustees, whose terms of office are staged as set out in the Articles, each Trustee is appointed for a term of three years. A Trustee whose term of office has expired may. rf willing and eligible to act. be reappointed. All new Trustees are presented with a copy of the Artides, The Charity Commission guidance -The Essential Trustee., recent financial statements, key strategy. and business planning documents as well as the Charity's policies and previous minutes of recent Trustees, meetings. The Trustees have reviewed and adopted pay scales for staff which benchmark extemally.These are based on th8 skills required, experience obtained. market conditions and cost of living ADF UK is govemed by its Trustees who are bound to act in its best interest. V)there it provides for greater effectiveness, cost savings, or for other reasons. ADF UK will c¢x>perate with other ADF International entities arourid Ui¥ wuilLI.
ADF INTERNATIONAL (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Auditor In accordance with the company's arlicles, a resolution proposing that HM Chartered Accountants be reappointed as auditor of the company will be put at a General Meeting. The Trustees. report was approved by the Board of Trustees. Mr P Coleman Trustee Dated: .
ADF INTERNATIONAL (UK) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 30 JUNE 2025 The Trustees, who are also the directors of ADF Intemational (UK) for the purpose of company law, are responsible for preparing the Trustees, Report and the financial statements in acrdanCe With applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prep8re financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming reSoUrS and application of resources. including the income and expenditure, of the tharitable company for that year. In preparing these financial statements. the Trustees are required to: select suitable accounting policies and then apply them consistently- - observe the methods and principles in the Charities SORP", make judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements- and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
ADF INTERNATIONAL (UK) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ADF INTERNATIONAL (UK) Opinion We have audited the financial statements of ADF International (UK) (the 'charity') for the year ended 30 June 2025 which comprise the statement of financial activtties, the balan sheet, the statement of cash flows and notes to the financial statements, including signifscant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In Dur opinion, the financial statements: give a tNe and fair view of the state of the charitable company's affairs as at 30 June 2025 and of its incoming resources and application of resources, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi,. and have been prepared in accordance wtth the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibiliti8s under those stsndards are fvrther described in the Auditorfs responsibilities for the audit of the finanGial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. Vve believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relating to golng concern In auditing the financial statements, we have concluded that the Trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast signiFicant doubt on the charity's ability to continue as a going concern for a period of at least INelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. Other information The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other infonatIon and we do not expres5 any form of assuran conclusion thereon. Our responsibility is to read the other information and. in doing so, consider whether the other infomiation is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otheiSe appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements. we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exception Vve have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion.. the infomiation given in the financial statements is inconsistent in any material respect with the Trustees, report; or sufficient accounting records have not been kept; or the financial statements are not in agreement with the accounting records., or we have not received all the infomiation and explanations we require for our audit.
ADF INTERNATIONAL (UK) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ADF INTERNATIONAL (UK) Responslbilities of Trustees As explained more fully in the statement of Trustees, responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements. the Trustees are responsible for assessing the charity's ability to continue as a going concern. disclosing. as applicable. matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to ase operations, or have no realistic altemative but to do so. Auditorfs responsibilities for the audit of the financial statements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assuran about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors report that includes our opinion. Reasonab18 assurance is a high 18vel of assurance but is not a guarantee that an audit conducted in accordance with ISAS {UK} will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if. individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extant to which our procedures are capable of detecting irregularities, including fraud. is detailed below.
ADF INTERNATIONAL (UK) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ADF INTERNATIONAL (UK) Our approach to identifying and assessing the risks of material misstatement in respect of irregularities. including fraud and nonthcompliance with laws and regulations, was as follows: the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable la and regulations,. we identified the laws and regulations applicable to the company through discussions with trustees andlor senior management, and from our commercial knowledge and experience of the sector" we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity. including Companies Act 2006. taxation legislation. data protection, anti-bribery, employment. environmental and health and safety legislation- we assessed the extent of compliance with the la and regulations identified above through making enquiries of management and inspecting legal correspondence where applicable., and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. INe assessed the susceptibilty of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur. by: making enquiries of management as to vthere they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud" and considering the internal controls in place to mitigate risks of fraud and n0rFcomplian with laws and regulations. To address the risk of fraud through management bias and override of controls, we: performed analytical procedures to identify any unusual or unexpected relationships; tested journal entries to identify unusual transactions. assessed whether judgements and assumptions made in determining the accounting estimates set out in Note 2 were indicative of potential bias,. and investigated the rationale behind significant or unusual transactions. In resF)onse to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which induded. but were not limited to: agreeing financial statement disclosures to underlying supporting documentstion: reading the minutes of meetings of those charged with govemance., and enquiring of management as to actual and potential litigation and claims. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and gulationS to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate conalment or collusion.
ADF INTERNATIONAL (UK) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ADF INTERNATIONAL (UK) Use of our report This report is made solely to the charity's trustee5, as a body, in accordance with Part 4 of the Charitles {Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body. for our audit work, for thi5 report, or for the opinions we have formed. CKfy G~ Angela Craigan (Senior Statutory Auditor} for and on behalf of HM Chartered Accountants 2610312026 Chartered Accountants Statutory Auditor 6th Floor. East Tower Lanyon Plaza 8 Lanyon Place Belfast BT13LP HM Chartered Accountants is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the CompaniesAct 2006.
ADF INTERNATIONAL (UK) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025 Unrestricted funds 2025 Unrestrlctsd funds 2024 Notes Income from: Donations and legacies Other trading activities 1,409,342 58,965 1,250,222 71,404 Total income 1,468,307 1,321,626 Expenditu on.. Raising funds Charitable adivities 14,724 1,389,678 9,031 1,118,253 Total expenditure 1,404,402 1,127.284 Net Income and movement in funds 63,905 194,342 Reconciliatlon of funds: Fund balances at 1 July 2024 568,773 374,432 Fund balances at 30 June 2025 632,878 568,774 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 10-
ADF INTERNATIONAL (UK) BALANCE SHEET AS AT 30 JUNE 2025 202S 2024 Notes Fixed assets Tangible assets 13 64,729 78.905 Current assets Debtors Cash at bank and in hand 14 80.408 540,871 110.556 442.737 621,279 553,293 Creditors". amounts falling due within one year 15 (53,330) (63,424) Net current assets 567.949 489,869 Total assets less current Ilabilities 632,678 568,774 The funds of the charlty Unrestricted funds 632,678 568,774 632,678 568,774 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2025. although an audit has been carried out under section 144 of the Charities Act 2011. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounts-ng records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 2610312026 The financial statements were approved by the Trustees on ................. Mr P Coleman Trustee Company registration number 09923116 (England and IAtales} 11
ADF INTERNATIONAL (UK) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2025 2025 2024 Notes Cash flows from operating activities Cash generated from operations 21 107.845 207.149 Investing activities Purchase of tangible fixed assets Proceeds from disposal of tangible fixed assets (9,711) (8,661) 1,456 Net cash used in investing activities {9,711) (7,205) Net cash generated from financing activities Net Increase in cash and cash equivalents 98.134 199,944 Cash and cash equivalents at beginning of year 442,737 242,793 Cash and cash equlvalents at end of year 540,871 442,737 12-
ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Accountlng policies Charity Information ADF Intemational (UK) is a private company limited by guarantee incorporated in England and Wales. The registered office is 11 Bressenden Place, London, SW1 E 5BY. 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's Memorandum & Articles of Association the Companies Act 2006 and "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)" The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost Convention. The principal accourrting policies adopted are set out below. 1.2 Golng concern At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existen for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. All funds for the year ended 30 June 2025 and 2024 are unrestricted. It has not been deemed necessary to prepare a full funds note because of this. 1.4 Income Income is recognised when the charity is legally entitled to it after any perfom)ance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised On the charity has been notified of the donation. unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otheTwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If ttie amount is not known, the legacy is treated as a contingent asset. Income from other trading activities represents income receivable from activities undertaken to generate nds for the charity. It includes income from the rental of property. The charity has taken the view that it has only one charitable activity, namely the advancement of the Christian faith. and all income from donats-ons, legacies and charitsble activities is in respect of this one activity. 13-
ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Accounting pollcles Icontlnued) 1.5 Expenditure Expenditure is recogni5ed On there is a legal or construclive obligation to transfer economic benefit to a third paty, 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 dassified by activity. The costs of each activity are made up of the total of direct costs and shared costs. including SUPF)Ort costs involved in undertaking each activity. Direct costs attribLrtable to a single activity are allocated directly to that activty. Shared costs which contribute to more than one activty and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of reSoUrs. Central staff costs are allocated on the basis of time spent. and depreciation charges are allocated on the portion of the asset's use. Expenditure, including irrecoverable VAT. is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that setuement will be required and the amount of the obligation can be measured reliably. Expenditure on raising funds comprises the StS predominantly incurred on fundraising activities. Th8 Charib'es SORP requires charities with income over £500,000 to allocate costs to the various activities undertaken by the charity. The nature of the work of the charity is considered to be so integrated that the Core charitable activity costs are considered to be for the one activity. Govemance costs, which are induded in expenditure on charitable activities but are identified separately in the notes to the accounts. includes costs associated with the independent examination of the financial statements, compliance with constitutional and ststutory requirements and any other expenditure incurred on the strategic management of the charity. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impaimient losses. Depreciation is recognised so as to vKite off the cost or valuation of assets less their residual values over their useful lives on the following bases: Leasehold improvements Fixtures and fittings Computers Straight line over 8 years Straight line over 8 years Straight line over 3 years The gain or loss arising on the disposal of an asset is determined as the d5fference between the sale procggds and thg carrying v4liip nf Ihp a%%pt, anrl is rpr,nonisp.d in thp stRtp.mpnf ftf financial activities. 1.7 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-temi liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 14-
ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Accounting pollcles Icontlnued) 1.8 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when theE is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultsneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balans. are initially measured at transaction price induding transaction costs and are Subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financi81 liabilltles Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not. they are presented as nonwcurrent liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financlal liabilities Financial liabilits-es are derecognised when the charity's contradual obligations expire or are discharged or cancelled. 1.9 Leases Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases. Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of incgption and thp rbrp4pnt valiip. nf thp. minimiim lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to net incomel(expenditure) for the year so as to produce a constant periodic rate of interest on the remaining balance of the liability. 15-
ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Critlcal accountlng estlmates and judgements In the application of the charity's accounting policies. the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilib-es that are not readily apparent from other SoUrs. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. The trustees consider the most significant areas of estimate to be the depreciation charged on tangible fixed assets. The accounting policies detailed in the notes to the accounts describe the policies adopted for calculating depreciation. These have been based on the assessed useful economic lives of the assets capitalised and charged accordingly. Donations and legacies Unrestricted Unrestrlcted funds funds 2025 2024 Donations and gifts 1,409.342 1,250,222 Income from other trading actlvities Unrestricted Unrestricted funds funds 2025 2024 Office sublet and deposits 58.965 71,404 Raising funds Unrestricted Unrestricted funds funds 2025 2024 Mailing costs and other support liaison 14,724 9,031 14.724 9.031 16-
ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Expenditure on charitable actlvlties 2025 2024 Direct costs staff costs Depreciation and impairment Rent. rates and office utilities Communications Events and training Advertising Direct costs Travel 949.217 23.886 128,150 48.815 47,638 48,029 499 96,018 729.920 22.460 161.662 40,224 5,800 41.716 357 53,205 1,342,252 1,055,344 Share of support and governance costs (see note 7) Support Governance 38,726 8,700 54.929 7,980 1,389,878 1.118,253 Analysis by fund Unrestricted funds 1,389,678 1,118,253 Support costs allocated to actlvities 2025 2024 Office equipment and website Sundry expenses Legal fees Accounting costs Insurance Governance costs 8,850 15,739 7,314 6,723 100 8.700 8,912 18,783 17,387 9.791 56 7,980 47.426 62.909 Analysed between: Charitable Activities 47,426 62,909 Governan costs includes audit fees of £6,300 (2024 - £6.300 in audit fees). Net movement in funds 2025 2024 The net movement in funds is stated after chargingl(crediting)'. Fees payable for the audit of the charity's financial statements Depreciats'on of owned tangible fixed assets 6,300 23,886 6,300 22,460 17-
ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Trustees During the year the charity paid expenses totalling £Nil (2024: Nil) whilst carrying out duties associated with being trustees. 10 Employees The average monthly number of employees during the year was: 2025 Number 2024 Number 11 Employment costs 2025 2024 Vvages and salaries Social security costs other pension costs 841,266 94.635 13,316 642,699 78,206 9.015 949,217 729.920 The number of employees whose annual remuneration was more than £60,000 is as follows- 2025 Number 2024 Number £60,000- £70.000 £70,000 - £80,000 £80,000- £90,000 £90,000- £100,000 £100,000 + Contributions totsling £8.806 (2024: £3,302) were made to defined contribution pension schemes on behalf of employees whose emoluments exceed £60,000. 11 Key management personnel In aggregate key management received employment beneffts totalling £118,907 (2024: £115,305) 12 Taxation The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 18-
ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 13 Tanglble fixed assets Leasehold Flxtures and improvements fittlngs Computers Total Cost At 1 July 2024 Additions 118,158 16.834 2.085 20.004 7,626 154.996 9,711 At 30 June 2025 118,158 18,919 27,630 164,707 Depreciation and impaimient At 1 July 2024 Depreciation charged in the year 59.079 14.770 6,181 2,274 10.832 6.842 76,092 23,886 At 30 June 2025 73.849 8,455 17.674 99,978 Carrylng amount At 30 June 2025 44,309 10,464 9,956 64.729 At 30 June 2024 59,079 10.654 9,172 78,905 14 Debtors 2025 2024 Amounts falling due withln one year: Trade debtors Prepaid rent other debtors Prepayments 481 42,616 24,565 12,746 22,437 42,616 16.346 29,157 80,408 110,556 15 Creditors: amounts falling due within one year 2025 2024 other taxation and social security Trade creditors Other creditors Accruals and deferred income 5,786 7,195 22,477 17.872 2,261 11,309 49,854 53,330 63,424 Of the above. £nil (2024- £35.180) relates to deferred income for rent invoiced in advance. 19-
ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 30 JUNE 2025 16 Retlrement benefit schemes 2025 2024 Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 13,316 9.015 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. At the balance sheet date, pension contributions were owng totalling £5.786 (2024.. £2,065) 17 Operating lease commitments At the reporting end date the charity (until the next break clause and ignoring the potential effect of future rent reviews) had outstanding commitments for future minimum lease payments under a non-cancellable operating lease for rental buildings, which fall due as follows-. 2025 2024 Wthin one year Between and five years 4,681 77,660 4,681 4,681 82.341 At the reporting end date the total future minimum sublease payments expected to be received under non- cancellable subleases was £4,701 (2024: £82.341). During the year the charity was charged £77,660 {2024: £77,660) for its operating lease (excluding servic8 charge). 18 Related party transactions There were no disclosable related party transactions other than stated in the note concerning Trustees during the year (2024 - none). 19 Funds During the year the charity received and spent no amounts of restricted funds {2024-. £Nil). The opening and closing balance of restricted funds was £Nil and therefore at year end all asset5 and liabilities of the charity were in respect of the general funds. In 2024 the opening and closing balance of restricted funds was £Nil and therefore at 2024 year end all assets and liabilities of the charity were in respect of the general funds. 20 Members Each member of the company commits to contrtbute if the charity is wound up an amount of £1. -20-
ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 21 Cash generated from operations 2025 2024 Surplus for the year 63,905 194,342 Adjustments for: Depreciation and impairment of tangible fixed assets 23,886 22,460 Movements in working capital: Decreasel(increase) in debtors (Decrease) in credrtors 30.148 (10,094) (6,305) (3,348) Cash generated from operations 107,845 207,149 22 Analysis of changes In net funds The charity had no material debt during the year. -21