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2025-12-31-accounts

Charity Registration No. 1192770

PAK7 INTERNATIONAL CIO

TRUSTEES' REPORT AND INDEPENDENTLY EXAMINED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

PAK7 INTERNATIONAL CIO

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees A Mahand Monsignor M Nazir-Ali A Mall Charity number 1192770 Principal address Marlborough House 2 Charnwood Street Derby DE1 2GT Independent examiner Azets Audit Services Gladstone House 77-79 High Street Egham Surrey TW20 9HY

PAK7 INTERNATIONAL CIO

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the accounts 8 - 14

PAK7 INTERNATIONAL CIO

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees present their first report and accounts of the charity for the year ended 31 December 2025.

Structure, governance and management

The charity was established as a Charitable Incorporated Organisation on 14 December 2020.

The trustees who served during the year were: A Mahand Monsignor M Nazir-Ali A Mall N Khan (Resigned 9 October 2025)

Management is delegated on a daily basis to the Chief Executive Officer.

Objectives and activities

The objects of the CIO are, for the public benefit, to advance the Christian religion throughout the United Kingdom and Pakistan in accordance with the statement of faith.

To this end PAK7 International works with partners in Pakistan in 4 key areas:

  1. Programs for National TV: that change attitudes to Christians and the Gospel.

  2. Programs for Christian TV: where we strengthen the church and invest in the next generation.

  3. Social Media: where videos lead to online chat about issues of life and faith.

  4. Capacity Building: by investing in media training and equipment.

Public benefit statement

Section 4 of the Charities Act 2011 require charity trustees to comply with their duty to have due regard to public benefit guidance published by the Charity Commission in exercising their power and duties.

The trustees have referred to the guidance regarding our aims and objectives and when planning future activities. We have also considered how our planned activities will contribute to the aims and objectives we have set.

Achievements and performance

2025 was a year of significant and wide-ranging ministry impact for PAK7. Across media production, social media outreach, media training, and organisational development, the teams in Pakistan delivered at a high level — and the evidence of God at work in the hearts and minds of people across Pakistan continued to grow.

The PAK7 Channel: Audience and Viewership

A landmark moment in 2025 was the publication of independent audience research conducted by Gallup Pakistan during December 2024 and January 2025. Using a telephone survey of a nationally representative sample of 1,000 adults, supplemented by a face-to-face booster sample of 1,000 Christians living in largely urban areas, Gallup estimated that:

With the PAK7 channel having been on air for under three years at the time of the research, these figures represent a remarkable level of reach and are a strong foundation from which to pursue PAK7’s five-year strategy.

PAK7 INTERNATIONAL CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Programs for Christian Television

PAK7’s production teams — spread across four offices in Rawalpindi, Lahore, Faisalabad, and Karachi — produced an impressive and diverse volume of programming throughout 2025. The quality and creativity of their output continued to improve, a fact noted by the judging panel for the annual PAK7 Oscars awards ceremony held at the staff conference in November.

Programs for children included a health and wellbeing series for 7–13 year olds (Sehat Squad), a popular puppet show, a science show, a kids’ cooking show, a Christmas special, action songs for pre-schoolers, and five worship songs featuring young artists. Youth programming included a sketch comedy series (Hansi k Khake), the popular Adventure Theology (Season 2), Road Trip Theology (Season 2), a podcast series exploring social issues faced by young Christians, a show asking what the Bible says about current cultural topics, and Comedy Theology. Programs for women included Women of the Bible (Seasons 3 and 4), Sakhi Saheli (Season 3), Life and Faith — Ladies Only, and Mulakat, a documentary-style series set in rural Punjab. General programming included a third season of Rah ki Roshni featuring ten new speakers, Salt and Light (Season 3), Serving Pakistan (Season 2), Zaboor Hour, and an audience feedback show.

A significant milestone in 2025 was the arrival and installation of PAK7’s new virtual studio at the Lahore office. This state-of-the-art facility enables production teams to create life-like 3D environments for TV presenting and drama — a capability that will substantially enhance the quality of PAK7’s studio-based productions in 2026 and beyond.

PAK7 also continued its localisation of The Bible Project’s “How to Read the Bible” series, with 16 videos submitted for approval by year end.

Programs for National Television

The Financial Literacy Program, produced in partnership with development organisations working in Pakistan, was completed and broadcast on PAK7 during 2025. This program was specifically designed to reach a wider national audience and address practical felt needs, whilst communicating values rooted in the Christian faith. Work also began on a multi-faith drama to be pitched to a national television channel.

Social Media Ministry

PAK7’s Social Media ministry continued to generate some of the most tangible evidence of individual lives being touched by God. Through Facebook advertising campaigns, short testimonial videos, and an apologetics series answering the most-asked questions from the audience, PAK7’s content generated substantial engagement across Pakistan.

Across the full year, PAK7’s social media content generated 7,543,563 video views to 95% completion and 21,492,723 three-second video views, with 628,703 post reactions and over 120,000 comments.

PAK7 INTERNATIONAL CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Capacity Building: Training and Equipping

PAK7’s training ministry continued to be a vital investment in the future of Christian media in Pakistan. In the first quarter of 2025, the team ran nine Regional Video Training Workshops in cities across Pakistan — in Hyderabad, Faisalabad, Rawalpindi, Karachi, Lahore, Abbottabad, Quetta, Sahiwal, and Multan — equipping well over 100 young people with foundational video production skills.

The annual ten-week residential Media School took place in Murree from July 2025. 18 students from 13 different cities across Pakistan enrolled on the course, and 17 graduated. The school focuses on the holistic development of students — character, spiritual life, social skills, and technical video skills — and 10 of the 17 graduates went on to join PAK7 as Year 1 interns.

The annual Alumni Survey, completed in February, gave encouraging evidence of the lasting impact of PAK7’s Media School. All 98 media school graduates to date were surveyed, and 86 responded. Of those who responded, an impressive 89% were still working in the media in some capacity.

Organisational Development

2025 was an important year for strengthening the internal structures of PAK7. A new Ministry Leadership Team (MLT) was formally established in February, bringing together senior leaders from across PAK7’s ministry areas to lead the organisation collaboratively. The MLT met regularly throughout the year, covering PAK7’s five-year strategic plan, talent management, succession planning, crisis management, and the development of a new courses initiative.

A new Ministry Operations function was established, covering Finance, HR, IT, and Broadcasting. Key appointments significantly strengthened PAK7’s financial governance and reporting capability.

A thorough review of PAK7’s HR policies was conducted during the year, benchmarked against Pakistani labour law and international best practice. A new Staff Committee was established at the annual staff conference, ensuring representative staff voices are heard in organisational decisions. Leadership development programmes continued throughout the year, including the Masters in Organisational Leadership (MAOL) for three senior managers, a Developing Leaders programme for emerging talent, and a character-based leadership framework for managers.

Risks and uncertainties

PAK7 operates in a challenging environment. Pakistan’s political landscape remained volatile during 2025, including a period of military tension with India between April and May, and significant terrorist incidents in Balochistan and Khyber Pakhtunkhwa. Severe monsoon flooding also affected many parts of Punjab during the summer. PAK7’s teams operated throughout these periods without interruption to ministry.

As in previous years, PAK7’s principal risks remain:

Financial review (including reserves policy)

PAK7 International was again the beneficiary of a number of grants from its sister charity PAK7 US, a registered 501(c)3 in the USA, which accounted for a significant portion of group income. PAK7 US raises funds in the name of PAK7 and is fully aligned with the aims and objectives of PAK7 International.

UK and European fundraising continued to grow strongly. PAK7 International’s UK and European income for the full year reached £276,021, significantly exceeding the target of £200,000. A growing number of UK and European foundations and church partners contributed to this result.

PAK7 INTERNATIONAL CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Plans for the future

Looking ahead to 2026, PAK7 has a number of significant priorities:

Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.

In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011 and the provisions of the trust deed. 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.

On behalf of the board of trustees

SIGN

..............................

Monsignor M Nazir-Ali

Trustee Dated: ......................... 29th June 2026

PAK7 INTERNATIONAL CIO

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PAK7 INTERNATIONAL CIO

I report on the accounts of the charity for the year ended 31 December 2025, which are set out on pages 6 to 14.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. 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. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination being a qualified member of ICAEW.

It is my responsibility to:

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 charity 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:

have not been met; or

Paul Creasey FCA Azets Audit Services

Gladstone House 77-79 High Street Egham Surrey TW20 9HY United Kingdom

Dated: .........................1 July 2026

PAK7 INTERNATIONAL CIO

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
Incoming resources from generated funds
Donations and legacies
2
Resources expended
3
Costs of generating funds
Costs of generating donations and legacies
Net incoming resources available
Charitable activities
Activities undertaken and support costs
Governance costs
Total resources expended
Net income for the year/
Net movement in funds
Fund balances at 1 January 2025
Fund balances at 31 December 2025
2025
£
929,615
76,699
852,916
785,891
26,493
889,083
40,532
71,060
111,592
2024
£
818,050
79,016
739,034
689,152
12,498
780,666
37,384
33,676
71,060

PAK7 INTERNATIONAL CIO

BALANCE SHEET

AS AT 31 DECEMBER 2025

Notes
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within
one year
12
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds
2025
£
62,848
42,957
105,805
(10,318)
£
16,105
95,487
111,592
111,592
111,592
2024
£
79,619
4,452
84,071
(17,143)
£
4,132
66,928
71,060
71,060
71,060

The accounts were approved by the Trustees on ......................... 29th June 2026

SIGN .............................. Monsignor M Nazir-Ali Trustee

PAK7 INTERNATIONAL CIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

1.1 Basis of preparation

PAK7 International CIO is a charitable incorporated organisation registered with the Charity Commission in England & Wales. The office address is Marlborough House, 2 Charnwood Street, Derby, Derbyshire, DE1 2GT.

The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities" ("The Charities SORP FRS 102), effective 1 January 2019 and the Charities Act 2011.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future being for a period of at least 12 months from the approval of these financial statements and believe that it remains appropriate to prepare the financial statements on a going concern basis.

1.2 Incoming resources

Donations are recognised when the company has entitlement to the income, it is probable that the income will be received and the amount can be measured reliably.

Donated services and facilities

Donated services and facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

1.3 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Expenditure on charitable activities

Expenditure on charitable activities comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs includes those costs associated with the constitutional and statutory requirements of the charity and include the independent examiner's fees and costs linked to the strategic management of the charity.

1.4 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Fixtures, fittings & equipment

3 years straight line

PAK7 INTERNATIONAL CIO

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.5 Trade and other receivables

Trade and other debtors are measured at transaction price less any impairment unless the arrangement constitutes a financing transaction in which case the transaction is measured at the present value of the future receipts discounted at the prevailing market rate of interest. Loans are initially measured at fair value and are subsequently measured at amortised cost using the effective interest method less any impairment. Financial assets classified as receivable within one year are not amortised..

1.6 Trade and other payables

Trade and other payables are measured at their transaction price unless the arrangement constitutes a financing transaction in which case the transaction is measured at present value of future payments discounted at prevailing market rate of interest. Other financial liabilities are initially measured at fair value net of their transaction costs. They are subsequently measured at amortised cost using the effective interest method.

1.7 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

2 Donations and legacies

Donations in kind
Donations
2025
£
720,223
209,392
929,615
2024
£
782,349
35,701
818,050

Donations in kind includes £nil (2024: £17,727) of fixed assets which were gifted from the PAK7 US Inc.

PAK7 INTERNATIONAL CIO

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

3 Total resources expended

Costs of generating funds
Costs of generating donations and legacies
Charitable activities
Activities undertaken and support costs
Activities undertaken directly
Support costs
Total
Governance costs
Costs of generating donations and legacies
Staff costs
Office supplies
Travel
Telephone
Printing
Postage & shipping
Education and training
Subsistence
Other expenses
2025
£
76,699
714,387
71,504
785,891
26,493
889,083
2025
£
57,746
290
16,250
81
67
149
-
848
1,268
76,699
2024
£
79,016
604,904
84,248
689,152
12,498
780,666
2024
£
58,410
622
13,719
53
72
22
132
1,782
4,204
79,016

4 Costs of generating donations and legacies

PAK7 INTERNATIONAL CIO

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

5 Activities undertaken directly

Staff costs
Rent
Maintenance and repairs
Office supplies
Production costs
Contractors
Software
Legal and professional fees
Education and training
Travel
Subsistence
Subscriptions
Telephone and fax
Health insurance
Bank charges
Support costs
Staff costs
Office supplies
Telephone and fax
Printing
Postage and stationery
Software
Legal and professional fees
Insurance
Travelling expenses
Subsistence
Subscriptions
Bank charges
Exchange gain or loss
Other costs
Depreciation
2025
£
80,719
38,670
72,288
33,405
83,083
323,234
3,064
34,612
13,635
28,673
1,302
1,586
116
-
-
714,387
2025
£
53,446
78
139
287
41
3,443
7,770
-
852
209
763
198
(1,304)
275
5,307
71,504
2024
£
95,095
34,468
8,627
28,012
121,450
263,563
2,325
7,232
18,841
21,207
1,415
-
85
2,375
209
604,904
2024
£
52,668
202
185
322
219
1,601
6,907
1,887
2,987
291
375
230
89
-
16,285
84,248

6 Support costs

PAK7 INTERNATIONAL CIO

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

7 Governance costs

Auditors remuneration
Trustee expenses
2025
£
4,400
22,093
26,493
2024
£
4,500
7,998
12,498

8 Trustees

The only transactions with the four trustees relate to the reimbursement of reasonable travel and subsistence costs to attend meetings held by the charity of £22,093 (2024: £7,998).

No remuneration was paid to the Trustees in the year.

9 Employees

Number of employees

The average monthly number of employees during the year was:

Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs
The number of employees whose remuneration was £60,000 or more were:
£70,000 - £80,000
2025
Number
5
2025
£
175,850
5,538
10,523
191,911
2025
Number
1
2024
Number
5
2024
£
177,763
17,874
10,535
206,172
2024
Number
1

PAK7 INTERNATIONAL CIO

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

10
Tangible fixed assets
Cost
At 1 January 2025
Additions
At 31 December 2025
Depreciation
At 1 January 2025
Charge for the year
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024
11
Debtors
Other debtors
Prepayments
12
Creditors: amounts falling due within one year
Other taxation and social security
Accruals
Fixtures,
fittings &
equipment
£
20,417
17,280
37,697
16,285
5,307
21,592
16,105
4,132
2025
2024
£
£
58,165
73,591
4,683
6,028
62,848
79,619
2025
2024
£
£
8,298
8,063
2,020
9,080
10,318
17,143

PAK7 INTERNATIONAL CIO

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

13 Unrestricted funds

Movement in funds
Balance at 1 Income Expenditure Balance at 31
January 2025 December 2025
£ £ £ £
Unrestricted funds 71,060 929,615 (889,083) 111,592
71,060 929,615 (889,083) 111,592

14 Related parties

Costs totalling £889,083 (2024: £764,623) were paid in the period and subsequently donated to the charity by PAK7 US Inc, a related not for profit entity with trustees and objectives in common.