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2024-06-30-accounts

Registered number: CE032334 Charity number: 1203157

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2024

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Statement of cash flows 9
Notes to the financial statements 10 - 19

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE PERIOD ENDED 30 JUNE 2024

Trustees Lord Stephen Green, Chair (appointed 17 May 2023)
Nick Fletcher (appointed 14 February 2024)
Jonathan Aitken (appointed 17 May 2023)
Matthew Miller (appointed 17 May 2023)
Rev. Ijeoma Ajibade (appointed 17 May 2023)
Katie Harrison (appointed 17 May 2023)
Jean Kabasomi (appointed 13 November 2024)
Company registered
number
CE032334
Charity registered
number
1203157
Registered office
Lambeth Palace Library
15 Lambeth Palace Road
London
SE1 7JT
Accountants
Griffin Stone Moscrop & Co
Chartered Accountants
21-27 Lamb's Conduit Street
London
WC1N 3GS
Bankers
HSBC UK
28 Borough High Street
Southwark
London
SE1 1YB

Page 1

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation)

TRUSTEES' REPORT FOR THE PERIOD ENDED 30 JUNE 2024

The Trustees present their annual report together with the financial statements of the Charity for the period 19 May 2023 to 30 June 2024. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The objectives of the Centre for Cultural Witness are the advancement of the Christian faith for the public benefit through the following activities:

  1. Creating, producing, promoting, and distributing material to promote the Christian faith and to promote public understanding of the Christian faith;

  2. Training and equipping existing and emerging Christian leaders in all spheres with the aim of enhancing the Christian Church’s contribution to public life and conversation;

  3. Carrying out research dedicated towards improving the understanding of and equipping Christians to promote the Christian faith in the modern world and disseminating the useful results of that research;

  4. Promoting the Christian understanding of grace and forgiveness as a way to encourage healthy and harmonious dialogue between those of different faiths or no faith in the public square.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Strategies for achieving objectives

We have recently engaged a digital marketing specialist who has delivered a plan to take forward our digital marketing strategy to enable the material on Seen & Unseen to reach a wide-reaching audience. While continuing to develop the content on the site, a priority over the next year will be putting this plan into place to increase the reach and impact of our work.

We will continue to develop our leadership training, in particular focusing on our Cultural Witness Emerging Leaders’ Programme, looking to enhance our offering to the 30 young writers and communicators who are engaged in the programme this year.

Fundraising will continue to be a major priority. Our initial funding begins to come to a close within the next year, and so a priority will be to discern whether we are able to raise funds for the longer term to ensure the sustaining of our current operations or whether a new configuration for the work of the charity needs to be found for the longer term.

Page 2

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation)

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2024

Achievements and performance

a. Main achievements of the Charity

Over the past year, the CCW team has continued to focus on Seen & Unseen, an increasingly important online resource, offering Christian commentary on contemporary cultural trends, issues in current news, and broader themes with a religious dimension.

b. Key performance indicators

At the time of writing, the website has reached nearly 120,000 people with around 2,000 users returning each month to access its material. The team has engaged around 170 writers in the project, giving them an outlet for their ideas and writing skills. The CCW team have also established The Re-Enchanting Podcast as one of the major podcasts available today in the field of faith and culture. It has now had over 700,000 views on YouTube, 200,000 audio listens and reached No. 1 in the UK Religion and Spirituality charts in 2023.

c. Review of activities

This year, the first-ever cohort participated in the Cultural Witness Emerging Leaders Programme designed for young Christian writers and thinkers with a calling to communicate their faith in public. The programme aims to develop their skills as public communicators of Christian faith, both via Seen & Unseen and through other mainstream media outlets. Several of the young leaders have gone on to become regular contributors to national outlets such as Radio 2’s Pause for Thought. The team has recruited 30 new members for the 2024-25 cohort which began in September 2024.

Additionally, in Spring 2024 the team ran a 1-day workshop in partnership with the City Prayer Breakfast entitled Thinking Deeply to Speak Wisely. The workshop was designed for senior Christian leaders seeking to grow in confidence in speaking and writing in a way that commends the Christian gospel in wider culture. Topics covered the nature of witness, how Christianity has shaped Western culture, the economy through the lens of Christian faith, and how to communicate effectively as a Christian in today’s culture.

A research project with theologians from Oxford University on The Public Legitimacy of the Church of England ran a day conference in Oxford on the topic, and its findings have fed into training for Bishops and senior Christian leaders in the City of London in strengthening and sharpening their voice in public. All this has helped develop a more confident and articulate Christian voice into public life, helping those outside the church understand Christian perspectives on culture and those inside the church better understand the way their faith relates to such contemporary issues. In all, this has helped deepen public understanding of Christianity, and its role in shaping culture, both past and present.

Financial review

a. Going concern

After making appropriate enquiries, including assessments of the key risks and future budgets, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, the Trustees continue to adopt the going concern basis in preparing the financial statements.

Page 3

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation)

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2024

b. Reserves policy

Taking one year with another, the Trustees seek to spend all net income as it arises. Trustees seek to maintain a sufficient base of unrestricted funds appropriate to the operation of the charity (3-6 months). The Trustees consider that a combination of the unrestricted funds as of 30 June 2024, totalling £17,420, and the pledged income expected over the coming months is sufficient to meet these objectives.

c. Financial risk management objectives and policies

The total income for the period was £839,312 comprising grants and donations. The Trustees seek to continue to release the funds raised each year to fund the work of the charity. Decisions around increases to staff remuneration are generally made by the Trustees, taking into consideration inflationary rates. However, for staff who were transferred to the charity under TUPE, remuneration decisions are governed by the contractual requirements inherited from their previous employer. The total funds of the Centre for Cultural Witness at 30 June 2024 were £418,530.

Structure, governance and management

a. Constitution

The charity is constituted as a Charitable Incorporated Organisation. Its governing document is its memorandum and articles of association.

b. Methods of appointment or election of Trustees

The Trustees are appointed for a fixed term of three years and, by mutual consent, may be reappointed. Trustees are recruited with regard to their respective areas of knowledge, skills and experience.

c. Organisational structure and decision-making policies

The Centre for Cultural Witness is led by Graham Tomlin (Director) who reports to the Board of Trustees.

Management and administration: The Centre for Cultural Witness is administered by Paula Bird who provides charity office administration services and charity secretarial duties under a contract with the Centre for Cultural Witness. Griffin Stone Moscrop & Co. provide accounting services.

d. Policies adopted for the induction and training of Trustees

There is a comprehensive pre-appointment briefing and an induction process for new Trustees. On-going training is made available to Trustees as required.

Page 4

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation)

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2024

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial period. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on and signed on their behalf by:

................................................ Lord Stephen Green (Chair of Trustees)

Page 5

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation)

INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 30 JUNE 2024

Independent examiner's report to the Trustees of Centre for Cultural Witness ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the period ended 30 June 2024.

Responsibilities and basis of report

As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters 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 anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated:
Robert Smith ACA
Griffin Stone Moscrop & Co
Chartered Accountants

Page 6

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE PERIOD ENDED 30 JUNE 2024

Note
Income from:
Donations and legacies
3
Total income
Expenditure on:
Charitable activities
4
Total expenditure
Net movement in funds
Reconciliation of funds:
Net movement in funds
Total funds carried forward
Unrestricted
funds
2024
£
173,577
173,577
156,157
156,157
17,420
17,420
17,420
Restricted
funds
2024
£
697,075
697,075
295,965
295,965
401,110
401,110
401,110
Total
funds
2024
£
870,652
870,652
452,122
452,122
418,530
418,530
418,530

The Statement of financial activities includes all gains and losses recognised in the period.

The notes on pages 10 to 19 form part of these financial statements.

Page 7

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation) REGISTERED NUMBER: CE032334

BALANCE SHEET AS AT 30 JUNE 2024

Note
Current assets
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within one year
10
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
12
Unrestricted funds
12
Total funds
29,268
410,598
439,866
(21,336)
2024
£
418,530
418,530
418,530
401,110
17,420
418,530

The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the period in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on Complete 'ACCOUNTS COMPLETION' section and signed on their behalf by:

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

Lord Stephen Green (Chair of Trustees)

The notes on pages 10 to 19 form part of these financial statements.

Page 8

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation)

STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED 30 JUNE 2024
Cash flows from operating activities
Net cash inflow from operating activities
Cash flows from investing activities
Net cash provided by investing activities
Cash flows from financing activities
Net cash provided by financing activities
Change in cash and cash equivalents in the period
Cash and cash equivalents at the end of the period
The notes on pages 10 to 19 form part of these financial statements
2024
£
410,598
-
-
410,598
410,598

Page 9

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2024

1. General information

Centre for Cultural Witness is a Christian charity, registered as a CIO in England and Wales (charity number: 1203157) with its registered office address at 15 Lambeth Place Road, London, SE1 7JT. A description of the nature of the charities operations and it's principle activities can be found within the Trustees' report.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Centre for Cultural Witness meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Charity which is the amount it 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.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Page 10

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2024

2. Accounting policies (continued)

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.5 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.6 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.7 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 11

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2024

2. Accounting policies (continued)

2.8 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the period.

2.9 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

3. Income from donations and legacies

Unrestricted
funds
2024
£
Donations
44,943
Donated facilities and services
31,340
Grants
97,294
Total 2024
173,577
Restricted
funds
2024
£
-
-
697,075
697,075
Total
funds
2024
£
44,943
31,340
794,369
870,652

The Centre for Cultural Witness receives donated office and meeting space, as well as room hire during working hours, from Lambeth Palace Library at no charge. This donated facility is integral to the charity’s operations and is recognized in the financial statements as income at fair value, based on comparable market rates for similar properties in the local area, valued at £31,340 per annum for the financial period ending 30 June 2024. This figure is calculated using the following estimations:

Page 12

CENTRE FOR CULTURAL WITNESS

(A Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2024

4. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2024
£
Editorial costs
-
Emerging leaders programme
-
GodPod
-
Reporter costs
-
Operational costs
156,157
Total 2024
156,157
Restricted
funds
2024
£
230,292
22,482
4,511
38,680
-
295,965
Total
2024
£
230,292
22,482
4,511
38,680
156,157
452,122

5. Analysis of expenditure by activities

Editorial costs
Emerging leaders programme
GodPod
Reporter costs
Operational costs
Total 2024
Activities
undertaken
directly
2024
£
230,292
22,482
4,511
38,680
-
295,965
Support
costs
2024
£
-
-
-
-
156,157
156,157
Total
funds
2024
£
230,292
22,482
4,511
38,680
156,157
452,122

Page 13

CENTRE FOR CULTURAL WITNESS

(A Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2024

5. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
General running costs
Other staff costs
Legal and professional fees
Volunteer support and expenses
Total 2024
Editorial
costs
2024
£
155,089
42,349
301
31,969
584
230,292
Emerging
leaders
programme
2024
£
11,096
8,905
-
1,950
531
22,482
GodPod
2024
£
-
4,511
-
-
-
4,511
Reporter
costs
2024
£
35,841
22
2,817
-
-
38,680
Total
funds
2024
£
202,026
55,787
3,118
33,919
1,115
295,965

Analysis of support costs

Staff costs
General running costs
Other staff costs
Legal and professional fees
Volunteer support and expenses
Governance costs - independent examiners' remuneration (see below)
Donated facilities and services
Activities
2024
£
61,814
43,705
1,428
9,004
1,527
7,339
31,340
156,157
Total
funds
2024
£
61,814
43,705
1,428
9,004
1,527
7,339
31,340
156,157

Page 14

CENTRE FOR CULTURAL WITNESS

(A Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2024

6. Independent examiner's remuneration

2024
£
Fees payable to the Charity's independent examiner for the independent examination of
the Charity's annual accounts 3,000
Fees payable to the Charity's independent examiner in respect of:
All other services not included above 4,339

7. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
2024
£
236,768
8,124
18,948
263,840

The average number of persons employed by the Charity during the period was as follows:

Management
Editorial costs
Reporter costs
Emerging leaders programme
2024
No.
1
2
1
1
5
The number of employees whose employee benefits (excluding employer pension costs) exceeded The number of employees whose employee benefits (excluding employer pension costs) exceeded
£60,000 was:
2024
No.
In the band £70,001 - £80,000 2

Total remuneration and benefits payable to key management personnel, consisting of the Trustees and the Executive team, was £57,864.

Page 15

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2024

8. Trustees' remuneration and expenses

During the period, no Trustees received any remuneration or other benefits.

During the period ended 30 June 2024, no Trustee expenses have been incurred.

9. Debtors

Due within one year
Other debtors
Prepayments
2024
£
28,023
1,245
29,268

10. Creditors: Amounts falling due within one year

Trade creditors
Other creditors
Accruals
2024
£
15,147
2,073
4,116
21,336

11. Financial instruments

2024
£
Financial assets
Financial assets measured at fair value through income and expenditure 410,598

Financial assets measured at fair value through income and expenditure comprise of cash at bank.

Page 16

CENTRE FOR CULTURAL WITNESS

(A Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2024

12. Statement of funds

Statement of funds - current period

Unrestricted funds
General Funds
Restricted funds
Editorial Costs
Emerging leaders programme
GodPod
Reporter costs
Total of funds
Income
£
173,577
499,000
64,852
19,223
114,000
697,075
870,652
Expenditure
£
(156,157)
(230,292)
(22,482)
(4,511)
(38,680)
(295,965)
(452,122)
Balance at
30 June
2024
£
17,420
268,708
42,370
14,712
75,320
401,110
418,530

Restricted funds comprise of:

Editorial costs

The Editorial fund includes the costs associated with producing the written, audit and video content published on Seen & Unseen, including editorial staff salaries and payments to contributors, guests and hosts.

Emerging leaders programme

The Emerging Leaders Programme fund includes the costs associated with running the Cultural Witness Emerging Leaders Programme, including delivering workshops, producing training materials, and contributions to speakers and writers associated with the programme.

GodPod

The GodPod fund includes costs associated with producing and distributing the GodPod podcast.

Reporter costs

The Reporter fund includes costs associated with funding the Reporter post, including salary and travel costs, with a particular focus on producing stories and content highlighting the persecuted church.

Page 17

CENTRE FOR CULTURAL WITNESS

(A Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2024

13. Summary of funds

Summary of funds - current period

Income
£
General funds
173,577
Restricted funds
697,075
870,652
Analysis of net assets between funds
Analysis of net assets between funds - current period
Unrestricted
funds
2024
£
Current assets
22,596
Creditors due within one year
(5,176)
Total
17,420
Expenditure
£
(156,157)
(295,965)
(452,122)
Restricted
funds
2024
£
417,270
(16,160)
401,110
Balance at
30 June
2024
£
17,420
401,110
418,530
Total
funds
2024
£
439,866
(21,336)
418,530

14. Analysis of net assets between funds Analysis of net assets between funds - current period

15. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the period (as per Statement of Financial Activities)
Adjustments for:
Increase in debtors
Increase in creditors
Net cash provided by operating activities
2024
£
418,530
(29,268)
21,336
410,598

Page 18

CENTRE FOR CULTURAL WITNESS (A Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2024

16. Analysis of cash and cash equivalents

Cash in hand
Total cash and cash equivalents
2024
£
410,598
410,598

17. Analysis of changes in net debt

Cash at bank and in hand Cash flows
£
410,598
410,598
At 30 June
2024
£
410,598
410,598

18. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £18,948. At the Balance sheet date a balance of £2,073 was payable to the fund and is included in other creditors.

19. Related party transactions

Total donations, accross all funds, received from trustees during the period amounted to £7,000.

During the financial period, Centre for Cultural Witness received grant income of £148,212 from The Archbishop of Canterbury's charitable foundation, an organization in which Rev. Ijeoma Joyce Ajibade also serves as a trustee. The grants were provided to fund editorial costs and general running costs. The common trustee was not involved in the decision-making process for the grant to ensure the transaction was conducted on normal commercial terms.

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