OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-09-30-accounts

Trustees’ Annual Report for the year from 1 October 2024 to 30th September 2025

Kirby Laing Centre for Public Theology in Cambridge

Charity registration number: 1191741

Objectives and Activities

Summary of the purposes of the charity
as set out in its governing document
To advance the Evangelical Christian
Religion, in particular (but without
limitation) through fostering and nurturing
Christian scholarship in public theology
and ethics that is open to and engaging
with society as a whole, and through the
development of an intellectual
community of Christian scholars, and
throughpublishingresearch.
Summary of the main activities in relation
to those purposes for the public beneft,
in particular, the activities, projects or
services identifed in the accounts.
Monthly or bi-monthly virtual events.
 Face to face events at Society of
Biblical Literature with Annual
Meal attended by some 100
people.
 Free publications at popular and
accessible levels: The Big Picture
(TBP) and Ethics in Conversation.
TBP is published at least three
times per year, free online and for
sale in hard copy.
 Frequent speaking engagements
bythe Director.
Statement confrming whether the
trustees have had regard to the guidance
issued by the Charity Commission on
public beneft
The trustees have had regard to the
guidance issued by the Charity
Commission on public beneft.

Additional information

Policy on grant making The charity administers a number of
grants to students under di�erent
schemes. The charity has adopted
procedures for each of the di�erent
schemes.
Contribution made by volunteers The activities of the charity have been
enhanced by the contribution of
volunteers who have assisted with the
coordination of research activities and
the development of fundraising.
Other Research continues to develop, most
notably through some 17 research hubs,
our Scripture Collective series of books
with Zondervan Academic, and the
Director's books and writings.

Achievements and Performance

Summary of the main achievements of
the charity, identifying the di�erence the
charity’s work has made to the
circumstances of its benefciaries and
any wider benefts to society as a whole.
The last fnancial year was a complex and
successful one for the Charity. Its
objectives were fulflled in a growing and
further-reaching way.
Those people attending events, reading
material, watching videos or listening to
podcasts have been informed and
inspired on matters relating to religion
and how to live well and sustainably.
Our events, publications, and research
hubs serve our core constituency of
Christians scholars seeking to orient their
work towards how then shall we live?
During the year, there were signifcant
changes in personnel, with new trustees
joining and previous ones departing,
recognising that Trustees who were able
to be more closelyinvolved would be

appropriate. The Charity also changed Treasurer and bookkeeper, recognising that financial control processes needed improving as is demonstrated by the small negative balance at year end. Since year-end, a new Chair has been appointed with a brief to ensure that those changes are complete and are routinely followed while diligently pursuing the Charity's objectives.

Additional information

Performance of fundraising activities
against objectives set
In addition to its multi-year funding from
our principal donor, KLC has met its
fundraising objectives although delays to
anticipated grants caused short term
issues at the end of theyear.

Financial Review

----- Start of picture text -----
Review of the charity’s financial position During the year total income received
at the end of the year was £223,447 of which £58,009 was
restricted income.
Total expenditure was £243,762 of which
£19,905 was from restricted funds.
Statement explaining the policy for The charity holds at least two months of
holding reserves stating why they are held financial reserves at all times. It is
believed that this is su�icient.
Amount of reserves held £0
Reasons for holding zero reserves N/A
Details of fund materially in deficit N/A
Explanation of any uncertainties about
the charity continuing as a going concern
----- End of picture text -----

Additional information

The charity’s principal sources of funds
(includinganyfundraising)
The charity’s principal source of funds is
currentlythe KirbyLaingFoundation.
A description of the principal risks facing
the charity
The charity’s principal risks are:
  1. failing to secure further funding from the Kirby Laing Foundation and from alternative sources. 2. the current Director being unable to continue in post and not being able to recruit a successor of similar stature and reputation.

Structure, Governance and Management

----- Start of picture text -----
Type of governing document Constitution
How is the charity constituted? CIO
----- End of picture text -----

Type ofgoverningdocument
Constitution
Type ofgoverningdocument
Constitution
How is the charityconstituted?
CIO
Trustee selection methods including
details of any constitutional provisions
e.g. election to post or name of any
person or body entitled to appoint one or
more trustees
New trustees are appointed by the
existing trustees. The existing trustees
have active regard to diversity when
considering the appointment of new
trustees.

Additional information

Policies and procedures adopted for the
induction and training of trustees
New trustees are encouraged to
undertake charity trustee training
provided byStewardshipServices.
New trustees are encouraged to
undertake charity trustee training
provided by Stewardship Services
The formal structure of the CIO is that
there is a board of trustees overseeing
the work of the Director and the
contractors who assist him in his work
and in the wider activities of the CIO.
Relationship with any related parties The CIO has developed strategic
partnerships with BibleMesh, the
Association of Christian Economists,
Union Theological College, Belfast and
with the Missional Training Center,
Arizona, USA. In addition, the CIO is an
Associate Member of the Cambridge
Theological Federation.

Reference and Administrative details

Charity name Kirby Laing Centre for Public Theology in
Cambridge
Other name the charityuses KLC

----- Start of picture text -----
Registered charity number 1191741
----- End of picture text -----

Registered charitynumber 1191741
Charity’s principal address 41 Landau Way
March
PE15 8YB

Names of the charity trustees who manage the charity

----- Start of picture text -----
Trustee name O�ice (if any) Dates acted if not Name of person
for whole year (or body) entitled
to appoint trustee
(if any)
William Paul Olhausen Resigned 8th March
2024
David Halliday McIlroy Chair
Craig Gerald Director
Bartholomew
Andrew Philip Appointed 1st
Campbell December 2022
David Martin James Treasurer
Ball
John Andrew Kirk
----- End of picture text -----

Funds held as custodian trustees on behalf of others

Description of the assets held in this
capacity
N/A
Name and objects of the charity on
whose behalf the assets are held and
how this falls within the custodian
charity’s objects
N/A
Details of arrangements for safe custody
and segregation of such assets from the
charity’s own
assets
N/A

Declarations

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees:

Signature(s)
Full Names(s)
Chair Director

Date:

----- Start of picture text -----
KIRBY LAING CENTRE FOR
Charity
PUBLIC THEOLOGY IN 1191741
No.
CAMBRIDGE
Annual accounts for the year
01-Oct-24 to 30-Sep-25
----- End of picture text -----

Section A Statement of financial activities

Incoming resources
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Resources expended (Note 6)
Expenditure on:
Employment costs
Charitable activities
Support and operations
Compliance
Net gains/(losses) on investments
Extraordinary items
Other gains/(losses)
Reconciliation of funds:
Total
Net movement in funds
Total funds brought forward
Total funds carried forward
Total
Net income/(expenditure) before investment
gains/(losses)
Net income/(expenditure)
Transfers between funds
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s
own use
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
159,979
58,009
-
217,988
258,404
250
-
-
250
7,947
4,134
-
-
4,134
4,304
1,076
-
1,076
993
-
-
-
165,438
58,009
-
223,447
271,648
85,511
9,033
-
94,544
99,209
102,797
8,891
-
111,687
127,075
30,241
1,982
-
32,224
58,542
5,307
-
-
5,307
1,370
223,856
19,905
-
243,762
286,196
(58,418)
38,103
0
(20,315)
(14,548)
0
0
0
0
0
(58,418)
38,103
0
(20,315)
(14,548)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
(58,418)
38,103
0
(20,315)
(14,548)
42,861
20,726
-
63,587
78,134
(15,558)
58,829
-
43,272
63,586
Section B Balance sheet as at 30 September 2025 Section B Balance sheet as at 30 September 2025 Section B Balance sheet as at 30 September 2025 Section B Balance sheet as at 30 September 2025 Section B Balance sheet as at 30 September 2025
Fixed assets
Intangible assets
Tangible assets
Heritage assets
Investments
Total fixed assets
Current assets
Stocks
Debtors
Investments
Cash at bank and in hand
Total current assets
Creditors: amounts falling due within
one year
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after
one year
Provisions for liabilities
Total net assets or liabilities
Funds of the Charity
Endowment funds
Restricted income funds(Note 3)
Unrestricted funds
Revaluation reserve
Total funds
Signed by one or two trustees on behalf of all
the trustees
Unrestricted
funds
£
-
-
-
-

Restricted
income
funds
£
-
-
-
-
Endowment
funds
£
-
-
-
-

Total this
year
Total last
year
£
£
-
-
-
-
-
-
-
-
- - - -
-
-
54,544
-
(42,828)
-
-
-
58,830
-
-
-
-
-
-
54,544
1,565
-
-
16,002
81,036
11,716
58,830
- 70,546
82,601
27,2744,466

27,274
-
(15,558) 58,830 - 43,272
78,135
(15,558) 58,830 - 43,272
78,135
-
-
-
-
-
-
-
-
-
-
(15,558) 58,830 - 43,272
78,135
-
(15,558)
58,830 -
-
-
58,830
76,733
(15,558)
1,402
-
-
**(15,558) ** 58,830 - 43,272
78,135
Date of
approval
16/07/2026
16/07/2026
Mr. Anthony Barron
Dr Craig Bartholomew
Print Name

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

The charity constitutes a public benefit entity as defined by FRS 102.

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a Not applicable going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees Not applicable prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 1.

Yes  * -Tick as appropriate No Please disclose: (i) the nature of the change in accounting policy; Not applicable (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; Not applicable and (iii) the amount of the adjustment for each line affected in the current year, each prior year presented and the aggregate amount of the adjustment relating to years Not applicable before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting year (3.46 FRS 102 SORP).

Yes  * -Tick as appropriate No Please disclose: (i) the nature of any changes; Not applicable (ii) the effect of the change on income and expense or Not applicable assets and liabilities for the current year; and (iii) where practicable, the effect of the change in one or Not applicable more future years.

1.5 Material prior year errors

No material prior year error have been identified in the reporting year (3.47 FRS 102 SORP).

Yes

No

Not applicable
Not applicable
Not applicable
-Tick as appropriate
Please disclose:
(i) the nature of the prior year error;
(ii) for each prior year presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior year presented in the accounts.*
* -Tick as appropriate

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.1 INCOME

Recognition of income
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Investment gains and
losses
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
Donated goods
Contractual income and
performance related
grants
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a


2.2 EXPENDITURE AND LIABILITIES

2.3 ASSETS
Intangible fixed assets
Heritage assets
Current asset
investments
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
The charity accounts for basic financial instruments on initial recognition as per paragraph
11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
These are capitalised if they can be used for more than one year, and cost at least
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a


Section C Notes to the accounts (cont)

Note 3 Charity funds

Details of material funds held and movements during the year to 30 September 2025

----- Start of picture text -----
Fund Fund
balances Gains and balances
Type PE, EE Income Expenditure Transfers
Purpose and Restrictions brought losses carried
R or U
forward forward
Fund names £ £ £ £ £ £
General Funds U General Charitable Activities - Unrestricted 42,860 165,438 (223,856) 0 (15,559)
To support a research post in business,
BM&E Research Fund R 0 0 0 2,709
marketing and entrepreneurship 2709.00
To support academic research at the
Directors Research Fund R 1,651 0 0 0 1,651
discretion of the Director of KLICE
Exploring the arts from a Christian
Arts Project R perspective, not least through the English 0 11,015 (11,015) 0 0
face of artway.eu
Public Leadership Programme - For student bursaries and support through
R 178 0 0 0 178
General the KLICE Grantee Scheme
Public Leadership Programme - For student bursaries and support through
R 1,110 0 0 0 1,110
Anderson/Law the KLICE Grantee Scheme
Public Leadership Programme - For student bursaries and support through
R 69 0 0 0 69
Business Award the KLICE Grantee Scheme
To fund a forthcoming conference and work
Sinai Project R on the indexes for a forthcoming book on the 9,244 0 0 0 9,244
Sinai event
Book Project R Fund for writing biography of Kirby Laing 0 5,000 (891) 0 4,109
Fund support work on the theology of
Kuyper Fund R 0 31,983 (8,000) 0 23,983
Abraham Kuyper
Supports the work of KLC Maths Research
Mathematics Fund R 0 7,331 0 0 7,331
Hub
Funds for three annual seminars including an
Scripture Collective R annual meal and related work on aspects of 5,767 2,680 0 0 8,446
biblical studies
Total Funds 63,587 223,447 (243,762) 0 0 43,272
----- End of picture text -----*

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees Charity Name KIRBY LAING CENTRE FOR PUBLIC THEOLOGY IN CAMBRIDGE On accounts for the year 30[th] Sept 2025 Charity no 1191741 ended (if any) Set out on pages I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/09/2025. Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Date: 16[th] July 2026 Signed: Name: John Greaves Relevant professional qualification(s) or body (if any): Address: 15 Cabbage Moor, Great Shelford, Cambridge, CB22 5NB

1

Oct 2018

IER

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the Significant elements of income from Kirby Laing Foundation (KLF) have been examiner wishes to provided to Kirby Laing Centre (KLC) after 2024 2025 year end. disclose .

However this is historically a dependable source of annual income (£100k / yr) over the last 5 years, so has been included in the 2024 2025 accounts

2

Oct 2018

IER