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2025-12-31-accounts

A rt+ C hristianity

Art and Christianity

Charitable Incorporated Organisation Number 1189082 Annual Report for the 12 months from

1 January 2025 to 31 December 2025

A rt+ C hristianity

Charitable Incorporated Organisation number 1189082

Annual Report for the 12 months from 1 January – 31 December 2025

Contents

Trustees’ Report ............................................................................................................................... 2 Structure, governance and management .................................................................................. 2 Aims & objectives ........................................................................................................................ 2 Achievements and performance ………………………………………………………………………………. 3 Financial review ......................................................................................................................... 5 Trustees, Advisers and other information ................................................................................. 6 Accounts ................................................................................................................................................. 7 Statement of Financial Activities ............................................................................................... 7 Balance Sheet .............................................................................................................................. 8 Notes to the Accounts ................................................................................................................. 9 Report of the Independent Examiner ............................................................................. 15

1

A rt+ C hristianity

Charitable Incorporated Organisation number 1189082

Annual Report for the 12 months from 1 January – 31 December 2025

Trustees’ Report

Structure, governance and management

Trustees are appointed by invitation, potential trustees being approached by the board on the basis of their qualifications for furthering A+C’s objectives. The names of the trustees are set out on page 6.

A+C’s governing body is a board of Trustees which meets approximately every three months. At each meeting, the Director reports to the Trustees on her activities in furthering the aims and objectives of A+C. Individual or small groups of Trustees may also work on specific A+C projects approved by the board; again, these projects are reviewed by the board at their regular meetings. The board may from time to time approve grants to individuals, for example for attendance at conferences. Where Trustees are beneficiaries of such grants these are approved by a majority of Trustees not benefiting from such grants, and only on such terms as are given to non-Trustees.

A+C also has a number of Advisers, whose role is to act as ambassadors for A+C and to assist in projects and events where they are able.

Periodically the Trustees review the risks faced by A+C. The main risk faced by the Trust is financial. The Trustees control this risk by ensuring that the cost of specific A+C projects will be covered out of specific funding. Where fundraising requests are made for specific projects any grants received are allocated to those projects. Any surplus for the year in A+C’s general funds is carried forward to meet future administrative or project costs. In order to give a reasonable amount of assurance to A+C’s employees, the trustees aim to have reserves or committed funding in place to cover the next three months’ costs.

A+C holds policies relating to equalities, safeguarding and data protection which are available upon request.

Aims and objectives

The Trust’s aims and objectives, as set out in its constitution, are as follows:

  1. To advance religion, by promoting Christian formation through engagement with works of visual art — works of art that foster greater Christian self-understanding, as well as those that facilitate encounters between Christians and those of other religious traditions and none.

  2. To advance the arts, by the presentation and promotion of arts, crafts and traditional skills in the field of religious art and heritage; and

  3. To advance education by organising seminars, conferences and other events to increase public knowledge and understanding of religious tradition (particularly, but not exclusively, the Christian tradition) through art.

In furtherance of those aims, the Trust focuses on the following objectives, as made explicit in its vision and mission statements:

Art and Christianity seeks to foster and explore the dialogue between art, Christianity and other religious faiths. Through events, publications and consultation, A+C offers

Education, enquiry and exchange with regard to the relationship between art and faith by

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A rt+ C hristianity

Charitable Incorporated Organisation number 1189082

Annual Report for the 12 months from 1 January – 31 December 2025

The encouragement of the production of religious art and of art within places of worship by

Achievements and performance

Education and events

Our winter-months online events included a presentation by the curator, Jacquiline Creswell, of the Vessel project with stunning visuals and artists also present. One of the Vessel artists, Jane Sheppard, also conducted an online meditative workshop using clay.

In February we partnered with Liverpool Cathedral and the Anglican Diocese of Liverpool to hold an event at the Walker Art Gallery’s exhibition ‘Conversations’. This ground-breaking collection of art by 40 Black women and non-binary artists was explored by A+C trustee Rev’d Dr Ayla Lepine, Canon Ellen Loudon and the Diocese’s Racial Justice officer Jennie Taylor with around 20 participants from Liverpool and beyond.

The Annual Lecture, held on 19 March at the Church of the Annunciation Marble Arch, attracted a large and diverse audience to hear Melanie Keen, Director of the Wellcome Collection, speak on ‘The Ancient Art of Mothering: from iconography to lived experience’.

Our Art in Churches project for the year took place in Ramsgate in May and June and, as well as the installation’s opening and closing events, we offered a day tour of St George’s and other churches in Ramsgate, as well as Tower Tours and an artist’s talk.

Our September weekend retreat took us to Mirfield in West Yorkshire. With accommodation, an evening lecture and guided tour of the church all held on site, we also ventured to the Stanbrook Abbey and Ampleforth in the North Yorkshire Moors, as well as Wakefield’s Hepworth Gallery and its medieval bridge Chantry Chapel and Cathedral. We had an exceptionally interesting and long keynote lecture from Fr Marc Chauveau on the art exhibitions he curated at the Priory of La Tourette.

In November we partnered with the C20 Society to host a tour of Westminster Cathedral led by Maria Cristina White da Cruz, who gave a detailed explanation of the side chapels, their mosaic work and other 20[th] -century sculpture and painting.

Art and Christianity , the quarterly members’ journal of A+C

The journal continues to have strong national and international content with features and reviews from the newly restored Notre Dame in Paris, and reviews from exhibitions in Hastings, Durham,

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A rt+ C hristianity

Charitable Incorporated Organisation number 1189082

Annual Report for the 12 months from 1 January – 31 December 2025

Boston USA, Florence, Rome, Dundee, Leeds, and St Ives. Contributors included Camilla Canellas, Jane Heath, Paul Hills, Lieke Wijnia, and Sarah Adegbite who also joined the editorial board.

Art in Churches

Responding to an invitation to partner with St George’s Ramsgate, A+C worked with the artist Phil Coy and were awarded a National Lottery Project grant by the Arts Council of England. ‘sixty beats per minute’ transformed the nave of St George’s into a musical instrument and time machine. An array of microphones amplified the Benjamin Vulliamy 1829 turret clock to form a multi-channel surround sound installation inside the church. The installation recorded and reversed time sequentially creating a live feedback loop between digital and analogue time.

The installation attracted over 1,000 visitors and many more listened and engaged with its online output. The church, its congregation and wider community benefitted from the increased interest in this Grade I listed building and the playful and celebratory events that opened and closed the 6- week exhibition.

Advice and consultancy

From 2024 into 2025 A+C facilitated a joint exhibition between the Catholic Bishops Conference of England and Wales and St John’s Waterloo in an ecumenical project. The open submission competition invited UK artists to present works that engaged with its theme of divinity and faith today. ‘Cloud of Witnesses’ was a highly successful exhibition shown in the old Crypt space of St John’s from Lent until the week after Easter.

In the latter part of the year A+C began a partnership with the Disability Project of the Church of England to create a touring exhibition of photography that will portray lay and ordained leaders who live with disabilities. The artist Ruth Samuels was selected by them for this commission.

And following the A+C Annual Lecture, the Church of the Annunciation Marble Arch requested assistance to select and commission a new banner of Mary which would be the first image of a person of colour to be introduced into the church. They received some funding from the Racial Justice Unit and it is hoped that this project will inspire others to take the same initiative.

Ecclesiart resources

Our Ecclesiart project inspired the Foundation for Spirituality (FSA.art, based in the US) to partner with us on a series of four films called ‘Contemporary Artists and the Sacred Space’. Each one centres on a work of art within a place of worship in London featured in Ecclesiart. The FSA director, Tyler Rollins, and A+C director, Laura Moffatt, shared questions with the artists Shirazeh Houshiary, Sir Christopher Le Brun, Graeme Mortimer Evelyn and Victoria Rance. A young film studies graduate, Cole Pemberton, filmed and edited the sequence.

We received funding from the Westhill Endowment and the Laing Family Trusts to create these films alongside two podcasts featuring Ecclesiart in Liverpool’s cathedrals, and two sets of meditations for Advent and Lent, each week based on a work of art on Ecclesiart.

The A+C Awards

A new round of Art and Book Awards was launched in September and over 65 submissions made. The judging panels are: Art (two categories of temporary and permanent)

4

A rt+ C hristianity

Charitable Incorporated Organisation number 1189082

Annual Report for the 12 months from 1 January – 31 December 2025

Bryan Biggs, Chair Madeline Hewitson Bishop Rosemarie Mallett Nigel Prince The Singh Twins

Book

Chine McDonald, Chair Susanna Avery-Quash Julian Bell Aaron Rosen Lieke Wijnia

Our Patrons and Benefactors have generously contributed to the prize-money which will be given to the winning artists and authors in April 2026. Ecclesiastical Insurance are also sponsoring the event.

Governance

In April A+C welcomed three new trustees to its board, Anna Auchter, Siobhán Jolley and Joost Joustra. Rev’d Duncan Cowan Gray stepped down at the same meeting.

Partners in 2025

Walker Art Gallery, Liverpool Liverpool Cathedral The Diocese of Liverpool Metropolitan Cathedral of Christ the King, Liverpool Church of the Annunciation Marle Arch The Bible Society The Racial Justice Unit of the Church of England The Disability Project of the Church of England Brepols Publishers St John’s Waterloo The Catholic Bishops’ Conference of England and Wales Foundation for Spirituality and the Arts David Trigg: Exhibiting Faith podcasts Ecclesiastical Insurance

Financial review and reserves

The Trust saw a shortfall on unrestricted funds of £1,965 for the period (compared to a £1,369 shortfall in 2024) before a transfer from restricted of £6,235 leaving total unrestricted funds at the end of 2025 of £10,416. Restricted funds increased by £21,018 resulting in closing restricted funds of £23,584. At the balance sheet date, the Trust had total net assets of £34,000. Details of the results for the year are set out in the accounts on pages 8 to 15.

The Director and Trustees continue to make concerted efforts to secure funding for its projects and programmes while also inviting support from individual donors.

The charity aims to have unrestricted reserves of 3 months of unrestricted expenditure which would be around £13,000 based on 2025 expenditure. At the end of 2025 unrestricted reserves were at

5

A rt+ C hristianity

Charitable Incorporated Organisation number 1189082

Annual Report for the 12 months from 1 January – 31 December 2025

£10,416. In order to reduce this shortfall the charity will continue its efforts to increase revenue from membership and donations.

Trustees, Advisers and other information

Trustees Bankers Dr Paula Gooder (Chair) Barclays Bank plc Anna Auchter 93 Baker Street Jacquiline Creswell London W1A 4SD Rev’d Duncan Cowan Gray Dr Siobhán Jolley Solicitors Dr Joost Joustra Winckworth Sherwood Revd Dr Ayla Lepine 35 Great Peter Street The Very Rev’d Andrew Nunn Westminster Revd Canon Charles Pickstone London SW1P 3LR Revd Canon Prof. Ben Quash Novelette-Aldoni Stewart Independent examiner Director Derek Rodwell Impact the Future Laura Moffatt 117 Chestergate Macclesfield Address SK11 6DP 70 Cowcross Street London EC1M 6EJ

Independent examiner

Advisers

Marjorie Allthorpe-Guyton, Danielle Arnaud, Paul Bayley, Prof. Tina Beattie, Dr Monica Bohm-Duchen, Prof. Sarah Coakley, Stephen Cox, Professor Edmund de Waal, Prof. Eamon Duffy, Lord Freyberg, Lord Griffiths of Pembury & Burry Port, Sophie Hacker, Lord Harries of Pentregarth, Prof. David Jasper, James Knox, Neil MacGregor, Anna Moszynka, The Rev’d Julia Porter-Pryce, Dr Chloë Reddaway, Aaron Rosen, Prof. Frances Spalding, The Rt Rev’d David Stancliffe, Lord Williams of Oystermouth.

This report has been approved by the trustees and is signed on their behalf by:

Name: The Very Rev’d Andrew Nunn, Acting chair

Date: 9 March 2016

6

Art+Christianity

Charitable Incorporated Organisation Number 1189082

Statement of Financial Activities

for the 12 months ended 31 December 2025

Note
INCOME
Income from donations, grants & subscriptions
Donations & grants
2
Gift aid claimed on subscriptions and donations
Membership subscriptions
3
Incoming Resources from Charitable Activities
Event ticket sales and similar income
4(a)
A & C Journal Advertising
4(b)
Sundry sales
4(c)
Consultancy
4(d)
Awards Entry Fees
4(e)
Total incoming resources
RESOURCES EXPENDED
Costs of generating voluntary income
5
Charitable Activities
Events
6(a)
Art in Churches
6(b)
Art and Christianity_journal
6(c)
Publications
6(d)
_Ecclesiart 100
6(e)
A + C Awards
6(f)
Governance costs
Trustees expenses
8
Accounts preparation and Independent examination fees
Total resources expended
Net surplus / (deficit) for the period
Transfers
Funds brought forward
10
Funds carried forward
10		 Jan-Dec 25
Jan-Dec 25
Jan-Dec 25
Restricted
Unrestricted
Total
£
£
£
54,845
12,486
67,331
0
6,151
6,151
0
14,835
14,835
54,845
33,472
88,317
0
7,052
7,052
0
1,475
1,475
0
1,924
1,924
0
4,900
4,900
0
2,124
2,124		 Jan-Dec 24
Jan-Dec 24
Jan-Dec 24
Restricted
Unrestricted
Total
£
£
£
29,430
18,612
48,042
0
5,108
5,108
0
11,944
11,944
29,430
35,664
65,094
0
3,862
3,862
0
760
760
0
935
935
0
1,624
1,624
0
17,474
17,474
54,845
50,946
105,791
0
2,787
2,787
414
15,949
16,363
25,614
7,668
33,282
0
16,719
16,719
0
762
762
1,565
3,608
5,173
0
3,944
3,944
27,592
48,651
76,243
0
66
66
0
1,408
1,408
0
1,473
1,473
27,592
52,911
80,503
27,253
(1,965)
25,288
(6,235)
6,235
0
2,566
6,146
8,712
23,584
10,416
34,000		 0
7,181
7,181
29,430
42,845
72,275
0
3,355
3,355
1,170
14,521
15,691
24,294
4,489
28,783
0
16,843
16,843
0
2,503
2,503
5,344
1,219
6,563
30,808
39,575
70,383
0
228
228
0
1,056
1,056
0
1,284
1,284
30,808
44,214
75,022
(1,378)
(1,369)
(2,747)
0
0
0
3,944
7,515
11,459
2,566
6,146
8,712

The notes on pages 9 to 14 form part of these financial statements.

Page 7

Art+Christianity

Charitable Incorporated Organisation Number 1189082

Balance Sheet

at 31 December 2025

Note
Current Assets
Debtors & prepayments
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
Subscriptions received in advance
Accounts payable and accrued expenditure
13
Net assets
Unrestricted funds
Restricted funds
Funds at 31 December
10,11		 31-Dec-25
31-Dec-25
31-Dec-25
Restricted Unrestricted
Total
£
£
£
0
22,538
22,538
23,584
(2,683)
20,901
23,584
19,856
43,439
0
(7,985)
(7,985)
0
(1,454)
(1,454)
0
(9,439)
(9,439)
23,584
10,416
34,000
0
10,416
10,416
23,584
0
23,584
23,584
10,416
34,000		 31-Dec-24
31-Dec-24
31-Dec-24
RestrictedUnrestricted
Total
£
£
£
0
9,617
9,617
2,566
6,753
9,319
2,566
16,370
18,936
0
(7,299)
(7,299)
0
(2,925)
(2,925)
0
(10,224)
(10,224)
2,566
6,146
8,712
0
6,146
6,146
2,566
0
2,566
2,566
6,146
8,712

The notes on pages 9 to 14 form part of these financial statements. Approved by the trustees on and signed on its behalf by:

Acting chair of the trustees

Page 8

Charitable Incorporated Organisation Number 1189082

Art+Christianity

Notes to the accounts for the 12 months ended 31 December 2025

1 Accounting policies

(a) Basis of accounting

The accounts have been prepared under the historical cost convention and in accordance with the provisions of the Charities Act 2011 and applicable accounting standards, including the Statement of Recommended Practice on Accounting and Reporting by Charities (“SORP 2015”). There have been no changes to the basis of accounting since the previous accounting period.

The trustees have prepared these accounts on a going concern basis being confident that the charity will be able to continue to access grants and other income for the foreseeable future. Budgets for 2025 have been prepared and cash flow is kept under close scrutiny.

(b) Accruals basis

The accruals basis of accounting has been adopted so that expenses and income are recognised in the accounting period to which they relate. Where a donation has been made towards a specific cost or event which occurs in a subsequent accounting period, an appropriate proportion of that donation is held over until the cost is incurred. Contributions towards general running costs are recognised when they are received.

(c) Membership subscription income

Membership subscription revenues, which are received annually in advance, are taken to income over the life of the membership. The amount which relates to future membership is held within balance sheet creditors.

(d) Allocation of staff costs

Staff costs are allocated to individual events or projects in proportion to the amount of time spent. The allocation of staff costs is shown in note 9.

(e) Allocation of other costs

General running costs such as rent and office costs are allocated evenly to the different charitable activities of the Charity.

(f) Fixed assets

Fixed assets costing more than £1,000 are capitalised and depreciated over their estimated useful life. Assets costing less than £1,000 are written off in full as an expense in the year of acquisition.

Page 9

Art+Christianity

Charitable Incorporated Organisation Number 1189082

Notes to the accounts for the 12 months ended 31 December 2025

2 Donations and grants

A+C gratefully acknowledges charitable donations received from trusts and individual donors. Recognised in the Statement of Financial Activities for the period are the following amounts in respect of donations received during the current or prior accounting period.

Contributions towards general A+C funding
- Individual and anonymous donations
Contributions to Events
- Archbishop's Council- Bristol event
- Archbishop's Council- Liverpool event
Contributions to Art in Churches
- grant from the Morel and Gibbs Trusts
- grant from private donor
- grant from Lady Peel Trust
- grant from Friends of Friendless Churches
- grant from University of Gloucester
- Donations in kind - note below
- Arts Council- Ramsgate
- Racial Justice Unit- Art & contested heritage
- Donations
Contributions to Ecclesiart
- The Jerusalem Trust
- Westhill Endowment
- The Kirby Laing Foundation
- Donations in kind - note below
- Sundry donations
Contributions to A & C Awards
- Sundry donations
Total donations & grants recognised		 Jan-Dec 25
Jan-Dec 25
Jan-Dec 25
Restricted
Unrestricted
Total
£
£
£

0
12,486
12,486
0
12,486
12,486
0
0
0
1,680
0
1,680		 Jan-Dec 24
Jan-Dec 24
Jan-Dec 24
Restricted
Unrestricted
Total
£
£
£
0
18,612
18,612
0
18,612
18,612
1,170
0
1,170
0
0
0
1,680
0
1,680
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
23,453
0
23,453
14,060
0
14,060
393
0
393		 1,170
0
1,170
0
4,000
0
4,000
7,000
0
7,000
1,600
0
1,600
6,000
0
6,000
3,400
0
3,400
4,860
0
4,860
0
0
0
0
0
0
0
0
0
37,906
0
37,906
0
0
0
5,000
0
5,000
2,000
0
2,000
400
0
400
415
0
415		 26,860
0
26,860
1,400
0
1,400
0
0
0
0
0
0
0
0
0
7,815
0
7,815
7,443
0
7,443		 1,400
0
1,400
0
0
0

54,845
12,486
67,331		 29,430
18,612
48,042

Donations in kind. In 2024, a considerable amount of work and expenses were incurred on the Vessel Art Trail that was not invoiced but has been included in these accounts as a donation in kind. In 2025 some work was completed on the Advent resource as part of the Ecclesiart project and this was only paid for in part- the balance of £400 has been included above as income-in-kind

3 Membership subscriptions

The Charity charges membership subscriptions for people sympathetic to A+C’s cause who wish to be kept informed of events, activities and other news in the area of art and religion. Members receive the quarterly Art and Christianity journal and receive reduced rates at certain public events. Subscriptions are payable annually in advance.

**Jan-Dec 2025 ** Jan-Dec 2024
£ £
Membership subscriptions receivable 14,835 11,944

Page 10

4 Income from A+C activities

All the income shown under this heading in the Statement of Financial Activities is in relation to activities in furtherance of A+C’s objects – rather than activities specifically designed for raising funds. Such activities fall into three catergories:

a) Where possible and appropriate, A+C charges admission fees for the lectures, workshops and conferences which it organises.

b) A+C receives income from the sale of advertising space in the Art and Christianity journal

d) A+C provided some consultancy services in 2025 including giving advice to churches and cathedrals on commissioning new works of art.

e) There was an entry fee for the A + C Awards.

5 Cost of generating voluntary income

Direct fundraising costs
Allocation of staff costs (see note 9)
Allocation of other costs (see note 7)
6Cost of A+C events and activities
(a) Events
Direct costs of putting on lectures and similar events
Allocation of staff costs (see note 9)
Allocation of other costs (see note 7)
Travel costs
Restricted
Unrestricted		 Jan-Dec 25
Jan-Dec 24
£
£
714
439
1,436
1,837
637
1,079
2,787
3,355
Jan-Dec 25
Jan-Dec 24
£
£
6,183
3,468
6,969
7,591
3,089
4,620
122
12
16,363
15,691
414
1,170
15,949
14,521
16,363
15,691

(b) Art in Churches

The A+C Art in Churches project is designed to promote art and exhibitions in churches by facilitating contact between artists and churches, enabling works of art to be exhibited temporarily or permanently. The Charity also oversees the development into broader strategies like touring exhibitions, community engagement and formulating a network of faith groups and organisations.

engagement and formulating a network of faith groups and organisations.
- Staff costs (see note 9)
- Allocation of other costs (see note 7)
- Project costs
Restricted
Unrestricted		 Jan-Dec 25
Jan-Dec 24
£
£
5,280
8,132
2,340
2,104
25,662
18,547
33,282
28,783
25,614
24,294
7,668
4,489
33,282
28,783

Page 11

(c)Art and Christianity journal
- Staff costs (see note 9)
- Printing
- Postage & Stationery
- Allocation of other costs (see note 7)
- other costs
Restricted
Unrestricted
(d) Publications
- Staff costs (see note 9)
-_Visual Communion_costs
- Other direct costs
- Allocation of other costs (see note 7)
Restricted
Unrestricted
(e) Ecclesiart 100
- Staff costs (see note 9)
- Other costs and overheads
- Allocation of other costs (see note 7)
Restricted
Unrestricted
(f) A + C Awards
- Staff costs (see note 9)
- Other costs and overheads
- Allocation of other costs (see note 7)
Restricted
Unrestricted
7 Allocation of management and administration costs
Staff costs allocated to management and admin
Rent and other establishment costs
Printing, stationery and office supplies
Telephone and broadband
Postage
Computing
Fundraising
Advertising and marketing
Other expenses		 Jan-Dec 25
Jan-Dec 24
5,808
4,732
4,706
4,580
3,450
2,909
2,574
4,104
181
517
16,719
16,843
0
0
16,719
16,843
Jan-Dec 25
Jan-Dec 24
528
1,090
0
79
0
0
234
1,334
762
2,503
0
0
762
2,503
Jan-Dec 25
Jan-Dec 24
2,492
4,390
1,576
1,506
1,105
667
5,173
6,563
1,565
5,344
3,608
1,219
Jan-Dec 25
Jan-Dec 24
2,492
0
347
0
1,105
0
3,944
0
0
0
3,944
0
Jan-Dec 25
Jan-Dec 24
£
£
3,873
5,407
5,405
4,465
114
48
432
745
6
108
595
711
714
439
168
1,948
491
476
11,797
14,347

Page 12

The allocation between the functional activities was as follows:

Events
Art in Churches
Publications
Art and Christianity_journal
_Ecclesiart 100
Awards
Fundraising (including £714 of fundraising direct costs- above)		 Jan-Dec 25
Jan-Dec 24
£
£
1,351
1,518
3,089
4,620
2,340
2,104
234
1,334
2,574
4,104
1,105
667
1,105
0
11,798
14,347

8 Transactions with trustees, and trustee expenses

8 Transactions with trustees, and trustee expenses
The following amounts were paid to trustees:
Reimbursement of travel and subsistence costs relating
to:
Total amounts paid to trustees
- Attendance at trustees’ meetings & other sundry expenses		 Jan-Dec 25
Jan-Dec 24
£
£
66
228
66
228

No other amounts were received by way of remumeration, expenses or benefits in kind by the trustees or related parties in 2025 (2024 nil).

9 Staff costs

In 2025, A+C had one employee on the payroll and contracted an admin person who was paid by invoice (total of £6,971). The average FTE of payroll staffing was 0.5. The key management role in A+C was performed by Laura Moffatt whose total emoluments in 2025 came to £21,264. She was assisted in this role by the board of trustees, none of whom received any remuneration or benefits from A+C. The cost of its employees and contracted staff is allocated to the various A+C activities as follows:

Fundraising
Administration, Marketing and Comms
Events
Art in Churches/Vessel
Art and Christianity journal
Publications
Ecclesiart
Awards
Total
Costs relating to the employees are as follows:
Salary
Payroll administration
Pension contributions
National Insurance (net of employers allowance)
Invoices for admin assistant
Total		 Jan-Dec 25
Jan-Dec 24
£
£
1,436
1,837
3,873
5,407
6,969
7,591
5,280
8,132
5,808
4,732
528
1,090
2,492
4,390
2,492
0
28,877
33,177
20,499
20,787
156
388
619
619
0
0
7,602
11,383
28,877
33,177

10 Analysis of net assets between funds

Fixed assets
Current assets
Creditors due within one year		 Unrestricted
Restricted
Total
funds
funds
funds
31/12/2025
31/12/2025
31/12/2025
£
£
£
0
0
0
19,856
23,584
43,440
(9,440)
0
(9,440)
10,416
23,584
34,000		 Unrestricted
Restricted
Total
funds
funds
funds
31/12/2024
31/12/2024
31/12/2024
£
£
£
0
0
0
16,370
2,566
18,936
(10,224)
0
(10,224)
6,146
2,566
8,712

Page 13

11a Statement of funds 2025
Unrestricted funds
Restricted funds
Art in Churches- Vessel project
Conversations Event (see note below)
2025 Awards
Ecclesiart Resources (see note below)
Ramsgate Arts Council
Racial Justice Unit- Art & contested heritage
Total Funds
Art in Churches- Vessel project- public program (see note below)		 Opening
Income
Balance
01/01/2025
6,146
50,947 #		 Direct
Core cost
Closing
expenditure
transfers
Balance
31/12/2025
(52,913)
6,235
10,416
778
0
1,788
0
0
1,680
0
7,443
0
7,815
0
23,846
0
14,060
2,566
54,845
8,712
105,791		 (797)
19
0
(1,300)
(488)
0
(414)
(1,266)
(0)
0
0
7,443
(1,565)
(4,500)
1,750
(23,517)
0
330
0
0
14,060
(27,592)
(6,235)
23,584
(80,505)
0
34,000

Note on transfers to Core . The transfers to core costs for the Vessel, Conversations and Ecclesiart funds above are due to large amounts of administration time spent by the staff on these events. This time was difficult to allocate directly so a transfer to core is shown based on estimates of the total time spent.

11b Statement of funds 2024

11b Statement of funds 2024
Unrestricted funds
Restricted funds
Art in Churches- Vessel project
Art in Churches- Vessel project- public program
Ecclesiart 100
Events
Total Funds		 Opening
Income
Balance
01/01/2024
7,515
42,845
0
23,460
0
3,400
3,944
1,400
0
1,170
3,944
29,430
11,459
72,275		 Direct
Core cost
Closing
expenditure
transfers
Balance
31/12/2024
(44,214)
0
6,146
(22,682)
0
778
(1,612)
0
1,788
(5,344)
0
0
(1,170)
0
0
(30,808)
0
2,566
(75,022)
0
8,712

12 Debtors and prepayments

12 Debtors and prepayments
Accrued gift aid recovery
Prepayments
Grants pledged not received
Accounts receivable
Total
13 Accrued expenses
Accounts preparation and Independent examiners fee
Accounts payable
Accrued expenditure
Total		 31/12/2025
31/12/2024
£
£
6,125
4,922
0
1,175
16,405
3,400
8
120
22,538
9,617
31/12/2025
31/12/2024
£
£
825
800
0
1,554
629
571
1,454
2,925

Page 14

Independent examiner’s report to the Trustees of Art + Christianity

I report on the financial statements of the Charitable Incorporated Organisation (CIO) for the period ended 31[st] December 2025, which are set out on pages 7 to 14.

Respective responsibilities of trustees and examiner

The CIO’s trustees are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 145 of the Charities Act 2011 (the 2011 Act). I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Certified Accountants

Having satisfied myself that the CIO is eligible for independent examination, it is my responsibility to:

This report, including my statement, has been prepared for and only for the CIO’s trustees as a body. My work has been undertaken so that I might state to the CIO’s trustees those matters that I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to any other than the CIO and the CIO’s trustees as a body for my examination work, for this report or for the statements that I have made.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the CIO and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

Date: 16[th] March 2026

Derek Rodwell FCCA

Impact The Future Ltd, 117 Chestergate, Macclesfield, SK11 6DP

15