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 Charte￿d 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 acC￿danCe 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 ac￿rdanCe 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 reSoUr￿S 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 info￿natIon 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 othe￿iSe 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 con￿alment 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 reSoUr￿s. 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 balan￿s. 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 SoUr￿s. 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