OpenCharities

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

2024-12-31-accounts

THE WORD ONE TO ONE Charity No. 1192501

TRUSTEES REPORT AND UNAUDITED FINANCIAL STATEMENTS

For the period ended 31 December 2024

THE WORD ONE TO ONE

CONTENTS

Page
Report of the Trustees 1 to 5
Independent Examiner's Report to the Trustees 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 11

The Word One to One

Annual Report of the Trustees for the year ended 31 December 2024

The Word One to One operates across three mission areas to accomplish our charitable purposes:

Charitable Purposes

The stated purposes of the CIO are to advance the Christian faith for the benefit of the public in accordance with the Statement of Faith in particular, but not exclusively, by providing or organising:

  1. Resources which enable Christian believers to confidently share the original message of the Bible with others;

  2. Training events to mobilise Christians to share the Bible with their contacts and friends;

  3. Training resources to enable church leaders to equip their own congregations to share the Bible; and

  4. Evangelistic events

in the United Kingdom and in such other countries across the world as the trustees may from time to time see fit.

Public Benefit Consideration

The charity has taken the Commission's public benefit guidance into account when making decisions relevant to advancing the Christian faith through accessible Biblical education and empowered outreach. Our relational approach to faith sharing continues to show demonstrable impact on individuals and communities.

1

Activities Undertaken in 2024

Serving communities

The team and our growing network of volunteers continue to serve local churches and missional communities through in-person and online provisioning.

“Our friendship definitely blossomed from reading The Word One to One together and we began to share our personal experiences of our lives.” - a typical quote from a ‘Bible sharer’.

Partnerships

Both in the United Kingdom and abroad informal and formal collaboration with other like-minded organisations is a both a joy and showing great fruit. Some examples include:

“After the full-scale invasion, we were able to provide copies of the first book of The Word One to One to soldiers and equip hundreds of churches with materials for ministry with refugees and displaced Ukrainians from the eastern and southern parts of the country.”

Invitational outreach

2

Distribution highlights

Reference and administrative information

The charity was established on 24th November 2020 and is registered with the Charity Commissioners as number 1192501.

For the period in question, the Trustees were as follows:

Simon Lennox was appointed as CEO on 1[st] September 2024.

The Independent Examiner is Heather Cheesman of Chichester Accounting, 104 Stockbridge Road, Chichester, West Sussex, PO19 8QP.

Structure, Governance and Management.

The Word One to One is incorporated as a Charitable Incorporated Organisation, governed by a constitution and registered with the Charity Commission number 1192501.

Trustees come from backgrounds in the world of commerce, the charity sector and Christian ministry, bringing with them complementary and recognised skills. All share a united faith in the Lord Jesus Christ.

The Trustees have delegated the daily management of activities to the Chief Executive Officer (CEO).

The Trustees, in consultation with the CEO, are responsible for the setting of remuneration for key staff members.

3

The Trustees and, where appropriate the CEO, review risks and ensure that no ministry or project expansion commences until the necessary funding is available and known risks can be managed.

The overall governance of the charity is the responsibility of the Trustees who are elected for specific terms.

Recruitment and appointment of Trustees.

The Trustees, in consultation with the CEO, are responsible for recruiting other Trustees.

Future plans

The appointment of the new CEO, Simon Lennox, is in response to the growing demand from people in the UK and across the world who want to find out more about Jesus. This presents an incredible opportunity for to respond to this exciting interest with product innovation, equipping content and strategic partnerships.

Financial review

The financial statements for the year ended 31 December 2024 are included. These statements show how the funds have been applied during the period with specific reference to expenditure on the activities outlined above.

The Trustees believe that the Charity is in a satisfactory financial position at the period end and can meet all its obligations. The Trustees confirm that the assets of the Charity are held solely for the charitable objectives set out in this report.

Reserves policy

The Trustees have set a reserve policy to hold 4 months’ worth of committed expenditure, including salaries and contractor retainers, the amount being £96,000 at the time of reporting.

Related Party Transactions

Two of our Trustees (Richard Borgonon and Nancy Benham) are also unpaid Trustees of the independent charity The Rock Foundation. We see no conflict of interest in the support given to Word One to One from The Rock Foundation which amounted to £219,592 during this year, from various donors.

Trustees have donated a total of £76,550 of their personal funds during the year.

Statement of Trustees’ Responsibilities

The purpose of this statement is to distinguish the Trustees' responsibilities for the financial statements from those of the Independent Examiner's, as stated in her report.

4

The Trustees are responsible for preparing the Trustees report and financial statements in accordance with applicable law and United Kingdom Accounting Standards.

Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of incoming resources and application of resources for that period.

In preparing the financial statements, the Trustees are required to:

-State whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the charity.

Signed on behalf of the Trustees by

Richard Borgonon

Chairman of Trustees

5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

ON THE UNAUDITED ACCOUNTS OF

THE WORD ONE TO ONE

For the purposes of those charity funds on pages 6 to 10 for the period ended 31 December 2024 which require an independent examiner's report, we confirm the following:-

Respective Responsibilitiesof Trustees and Examiner

The charity’s Trustees are responsible for the preparation of the financial statements. The charity’s Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

• examine the financial statements (under section 145 of the 2011 Act);

• to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act);

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 accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes considerations of any unusual items or disclosures in the financial statements, and the seeking of 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 financial statements present a "true and fair view" and the report is limited to those matters set out in the statements below.

Independent Examiner's Statement

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

1) which gives me reasonable cause to believe that, in any material respect, the Trustees have not met the requirements:

• to keep accounting records in accordance with s130 of the 2011 Act; and

• to prepare financial statements which agree with the accounting records and to comply with the accounting requirements of the 2011 Act; or

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

H Cheesman FCA 104 Stockbridge Road Chichester West Sussex PO19 8QP

Date: 13th October 2025

6

Statement of Financial Activities For the period ended 31 December 2024

THE WORD ONE TO ONE

notes
Incoming resources from generated funds
Voluntary income
2
Total income
Costs of generating funds
Charitable activities
3
Governance costs
4
Total expenditure
Income / (expenditure) before transfers
Transfers between funds
9
Gains / (losses) on investment assets
Net movement in funds
Total funds brought forward
Total funds carried forward
Net incoming/(outgoing) resources
before other gains/(losses)
Unrestricted
Designated
Restricted
funds
funds
funds
£
£
£
562,290
-
-
562,290
-
-
-
-
-
615,483
-
-
1,000
-
-
616,483
-
-
(54,193)
-
-
-
-
-
(54,193)
-
-
-
-
-
(54,193)
-
-
184,349
-
-
130,156
0
0
2024
Total
£
562,290
562,290
-
615,483
1,000
616,483
(54,193)
-
(54,193)
-
(54,193)
184,349
130,156
December 2023
Total
£
408,495
408,495
-
457,082
2,116
459,198
(50,703)
-
(50,703)
-
(50,703)
235,052
184,349

7

Balance Sheet As at 31 December 2024

THE WORD ONE TO ONE

notes
Current Assets
Bank and cash
Debtors
7
Total current assets
Current Liabilities
Creditors due within one year
8
Net current assets
Creditors
Amounts falling due after more than
one year
Total Net Assets
Funds
9
Unrestricted
Designated
Restricted
£
£
130,536
3,620
134,156
4,000
130,156
-
130,156
130,156
-
-
130,156
31st December 2024
£
£
183,521
13,573
197,094
12,745
184,349
-
184,349
184,349
-
-
184,349
31st December 2023
£
£
183,521
13,573
197,094
12,745
184,349
-
184,349
184,349
-
-
184,349
31st December 2023
134,156
4,000
197,094
12,745
184,349
184,349
-
-
184,349

These accounts were approved by the Trustees on 10th October 2024 and signed on their behalf by

Richard Borgonon Chairman of Trustees

The attached notes (1 - 8) form part of this statement.

8

Notes to the financial statements

THE WORD ONE TO ONE

1 Accounting polices

Basis of preparation

The accounts are prepared on the basis of historic cost in accordance with:

Donations

Donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

Tax reclaims on donations and gifts

Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.

Expenditure

All expenditure is accounted for on an accruals basis.

2
Voluntary income
Church donations
Individual donations
Income from Trusts
Other
Gift Aid tax reclaim
Total
3
Charitable activities
People
Content
Product
Networks
Organisation
Total
4
Governance costs
Independent Examination costs
Legal and Professional
Total
Unrestricted
£
10,373
205,169
327,290
8,834
10,624
562,290
Unrestricted
£
312,591
133,183
65,484
93,836
10,389
615,483
Unrestricted
£
1,000
-
1,000
Total
Restricted
2024
£
£
-
10,373
-
205,169
-
327,290
-
8,834
-
10,624
-
562,290
Total
Restricted
2024
£
£
-
312,591
-
133,183
-
65,484
-
93,836
-
10,389
-
615,483
Total
Restricted
2024
£
£
-
1,000
-
-
-
1,000
Total
2023
£
5,810
153,481
220,004
12,283
16,917
408,495
Total
2023
£
226,174
112,928
43,852
62,312
11,816
457,082
Total
2023
£
1,000
1,116
2,116

9

Notes to the financial statements

THE WORD ONE TO ONE

5 Analysis of net assets
Fixed Assets
Current Assets
£
£
Restricted funds
-
-
Designated funds
-
-
Unrestricted funds
-
130,156
-
130,156
6
Staff costs and Trustees expenses
2024
£
Salaries
247,670
Social security costs
22,200
Pension costs
21,105
Total
290,975
The average number of employees during the period was
6
Two employees received emoluments in excess of £60,000 during the period.
Total
£
-
-
130,156
130,156
2023
£
193,112
14,692
15,302
223,106
6

No sums were paid to the Trustees for their work as Trustees.

7
Debtors
Gift aid
8
Creditors
Creditors and accruals
2024
£
3,620
2024
£
4,000
2023
£
13,573
2023
£
12,745

10

Notes to the financial statements

THE WORD ONE TO ONE

9 Funds
Unrestricted
General fund
Restricted
Management fund
Fund balances
brought forward
Incoming
resources
Outgoing
resources
Transfers
Fund balances
carried forward
£
£
£
£
£
184,349
562,290
(616,483)
-
130,156
-
-
-
-
-
-
562,290
(616,483)
-
130,156

Unrestricted Funds:

The Unrestricted Funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.

11