Registered No: 11)588731
Charlty Registration No: 221462
Chrlstlan Publlshlng & Outreach Limited
IA company Ilmlt¢d by guarantee)
UNAUDITED
TRusfEES' REpoKf AND FINANCIALsfATEMENT
FOR THE YEAR ENDED 30 SEFfEMBER 2025

cHRI￿lAN PUBUSHING & OUTREACH UMITED
IA Company limited lry zuardntee)
Contents
Page
Reference and adminSstratlve details of the Charity. Fts Trustees and advisers
Trustees. report
24
Statement of flnancial actwities
Balance sheet
Notes to the financial statements
7-10

CHRisfiAN PUBUSHING & OUTREACH UMrrED
{A Company Ilmlted by zuardntee)
Reference and adrnlnlstralive details of the Charity. its Trustees and advise
For the period ended 30 September 2025
Charity Registration No.
221462
Company Number
)588731
Date of Registration
12 Au8USt 1957
Start of Financial Year
I" Ortober 2024
rustees at
1st October 2024 and
30th September 2025
Mike Elms. Chair
Aob James
Slmon Allabv
Stew Smith
Jason Reece. Treasurer
Le8al Status
Governing Instrument
CPO is a Charitable Company Limited by Guarantee
Memorandum & Article5 of Association
Reglstered Charity12214621 with
The Charity Commlsslon
Objects
CPO has always existed to
'Advance the Gospel of our Lord Jesus Christ
> by display. publicity and advertisin&
> by a￿lStIng churches and other organisations
o for the advancement of the Christian faith
o wrth their display. publicity. ènd advertising. and
> by such charitable means as may be deterrnined by the charity..
Registered Address
9 Polo Field Drive. Canterbury. England. CT3 4FA
Correspondence Address 9 Polo Field Drrle. Canterbury. En8land, CT3 4FA

CHRISTIAN PUBUSHING & OUTREACH UMrrED
(A Company limited by guarantee)
Trustees. report
For the perlod ended 30 September 2025
I he Trustees present their annual report together with the financial ststements of the Charity for the
vear to 30 September 2025. The financial statements of the Charity Comp￿ with current statutory
reportin8 requirements. the governing documents of the Charity and Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable in the UK and Republic of Ireland IFRS 1021
leffective l January 20191- Icharities SORP IFRS 10211, the Financial Reportin8 Standard Applicable in
the UK and Republic of Ireland IFRS 102) and the Companies Art 2(Kl6.
The flnancial ststements have been prepared in accordance with the provisions applicable to
companie5 subject to the small companies regime.
Structure, gov¢rnanee and managernent
è. Governing Document
Chrlstlan Publicity Ltd was established in 1957 and changed its name to become Christian Publishing
& Outreach Limited ICPOI in 2014. It is now presenting as Lbgbs Foundation.
CPO/Lbgbs Is a charitable company limited by 8uarantee and govemed by a Memorandum & Article5
of Association. It is a registered charity Inumber 2214621 with The Charity Commission for England &
Wales.
b. Governance
The charity is administered by a trustee board which is appointed in accordantr with the Articles of
Associatlon. The trustees are responsible for the proper handling of the affairs of the charity. The
trustees are responsible to the charity commissloners for the maintenance of the charitable objects of
the charity. All trustees are volunteers who glve iheir time freely. No-one was paid to contribute as
trustee during the year.
c. RecruStment and appolntment of new Trustees
No trustees resi8ned or were appointed during the year. This gives the charity five trustees movin8
forward with its refocused activitie5. New trustees are appointed by the existing trustees by seeking
out people with the requisite skills and experience to add to the 8overnin8 body of the charity.
d. Inductlon and traInI￿ of new Trustees
All new trustees seek to familiarise themselves with the work of the charitv.
e. Chief Executlve
The Chief Executive resigned when the Charity was ￿StrUttUred in 2022. The Chority has not employed
any other staff during the year.
f. Trustee meetlngs
The trustee board meets regularly whether physically or virtualty.
Trustees are required to declare conflicts of interest at any meeting and withdraw from decisions
where a conflict of interest arises.

CHRISTIAN PUBLISHING & OUTREACH UMITED
(A Company limlted by guarnntee)
Trustees, report
For the perlod ended 30 September 2025
Structure* governance and management Itontinued)
Objectives and artlvltles
a. Objectives and aims
CPO has always existed to
"Advance the Gospel of our Lord Jesus Christ
by display, publicity and advertlsi
by assisting churche5 and other organisations
for the advancement of the Christian faith
with their display, publicity. and advertisin& and
by such other means being charitable as may be determined by the charity."
b. Artlvltles
To achieve these aims, CPO has provided Inspirfngcommunkatlonsto churches and the widerchristian
community In the UK since 1957.
c. Mlsslon Sustslnablllty
The sole focus of CPO/Lègbs is. and will continue to be. on developing plans to deliver the Mission as
outllned in the Objectives and Aims atr*)ve.
d. strategy
The charity operates on a zero-overhead basis, wlth no premises and no employed staff. The benefit
of this is that the total focus of the charity is Missional and ICrf)% all donatlons will be used to
pro8ress that Mission.
A¢hlevements and perf0m￿nCe
a. Publlc Benefit
The Trustees have conSide￿d the guidelines issued by the Charity Commission wlth regard to public
benefit and how the charity complie5 With these requirements. They are confident that they have
Complied with the duty in section 17151 of the Charities Act 2011 with regard to public benefit.
The charity makes ￿ailable to Christian organlsations its ran8e of communications wtthout the
exclusion of any denomination within the Christian religion.
b. Achlevement and Pertorniance
Over the year, the Trustees have been developing a porrfolio of creaiive advertising concepts with
vlew to putting these into ￿searCh in December 2025.

CHRisfiAN PUBUSHING & oimiEACH UMITED
(A Company limlted by guarnntee)
Trustee5' report
For the period ended 30 September 2025
. Sinancial review
Accrued income and donations received during the year were used to fund 75% of the cost of the
re*arch which will be carried out in December 2025.
d. Reserves polKV
The Trustees keep the level of the charity5 reserves under review. The lack of any overheads and
standing expenses mean5 that Significant reserves will not be required.
e. Goln8 CO￿ern
Trustees remain confident that CPO/Lcigbs will be a going cOn￿rn for a period of at least twelve
months from the date of approval of these accounts and beyond.
f. Plans h)r futurè perlods
The Trustee5 are committed to the Strategy deflned above and are confident that the restructured
organisation can continue to produce a range of creative communication campaigns for the benefit of
churches in furtherance of its mission.
This report was approved by the Trustees and slgned on their behalf by:
Mr M Elms
Date..

CHRisfiAN PUBLISHING & OUTREACH UMITED
IA Company limlted by guarantee)
Ststement ol Financial Artlvfties for the Year Ended 30 September 2025
{IncludlnB Income and Expenditure Account)
Charity only
Unrestrirted
funds
Total
2025
Total
2024
Income from..
Donations and legacles
Donations
7,942
Total Incom•
7.942
Expendltyre on:
75% payment of Research costs to
Blue Marble
15.3(X)
15,3(Kl
efund of Pension Payment to Aviva
1,415
Net bank charges
71
71
55
Payment to Beacon Books
45
Total expendltyre
15371
15371
1,515
Loss on disposal of Investment
Net movement in funds
17A29)
(7A291
4,484
Recondllatlon of funds
Total funds brought forward
9A65
4,981
Total funds carrled forward
9,465

CHRisfiAN PUBUSHING & OUTREACH UMtrED
{A Company limited by guarantee)
Charfty Balance Sheet
As at 30 September 2025
2024
Flxed asse
Investments
iurrent assets
Cash at bank and in hand: Unity Bank ￿83￿1 20361871
2,036
9.465
9.465
CredIto￿. Amoufits fall1￿ due vAthln cme year
Net current assets
2.036
9,465
Credltors: Amwrrts fall0￿ due aft•r more than one year
Net assetsl{Ilabllltles)
2,036
9,465
Totsl funds
2.036
9,465
The Trustees consider that the company is entltled to exemption from the reaulrement to nave ar.
audit under the provision5 Of section 477 of the Companies Act 2C(J61"the Act") and members nave
not required the company to obtain an audit for the year in question In accordance with section 476
ofthe Art.
The Trustees acknowledge their responsibllttles for complying with the requirements of the Art with
respect to accounting records and the p￿paration of financial statements.
The flnancial statements were prepared in accordance with the pro¥i5ions applicable to companie5
subject to the small companies re8ime.
The financial ststements were approved and autI￿rISed for issue by the Trustees and slgned on their
behalf by..
,,L,[ R6.).,
Mr M Elms
Chair
Dato.
.2D
The notes on pages 7 to 10 fonn part of these financial statements

CHRISTIAN PUBUSHING & OUTrEACH LIMITED
N¢)tes to tbe financlal ststements
For the perlod ended 30 September 2025
General Infomiation
rhe company is limited by guarantee. The members of the company are tbe Trustees names on page
l. In the event of the company bein8 wound up, the liabilFty in respect of the guarantee is limlted to
£10 permemberof the company.
Accounting policies
2.1 Ba515 of preparatlon of flnanclal statements
The financial statements have been prepared in accordance with the Charities SORP IFRS 1021
Accounting and Reportin8 by Charities: Statement of Recommended Pradice applicable to charities
preparing their accounts in accordance with the Flnancial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 leffective l January 20191. the Financial Reportin8 Stsndard applicable in
the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011.
Christian Publishing & Outreach Limited meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or trnnsaction value unless otherwise
stated in the relevant accounting policy.
The slgnlflcant accovnting policies applled In the preparatlon of these flnancial statements are set out
below. These policies have been consistenily applied to all financial periods Dresented unless
othe￿ise stated.
2.2 Goln8 concern
The actions described in the Trustees, ReporL have now removed all operational activity and
overhead5 in order to focus on charity fvndraisire to fund Christian creatNe campai8ns and
communlcatlons.
Accordingly. the Trustees remain confident that the charitable company continues to be a 8olng
concern for a Deriod of at least twelve months from the date of approval of these accountsand beyond.
2.3 IrKorne
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.
2.4 Expendlture
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.
All expenditure is inclusive of irrecoverable VAT.
2.5 Interest re￿1¥able
Interest on funds held on deposit is included when recervable and the amount can be measured
reliably by the charity; thi5 is nom)alty upon notification of the interest paid or payable by the
institution with whom the funds are deposited.

CHRISTIAN PUBUSHING & OUTREACH UMrrED
Notes to the financial statements
For the period ended 30 September 2025
2. Accounting policies (continued)
2.6 Investments
ixed asset investments are a fonn of financial instrument and a￿ initially reco8nised at their
transaction cost and subsequently measured at fair value at the Balan￿ sheet date, unless the value
cannot be measured reliably in which case it is measured at cost less impairment. Investment gains
and losses, whether realised or unrealised, are combined and presented as 'GainsllLossesl on
investments, in the statement of financial actIv[t￿$.
2.7 Stocks
Stocks are valued at the lower of cost and net realisable value after makin8 due allowan￿ forobsolete
and slow-moving Stocks. Cost Includes all direct Costs and an appropriate proportion of fixed and
variable overheads
2.8 Debto
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.
2.9 Cash at bank and in han
Cash at bank and in hand includes cash and short-term highly liquid investments with a short matuflty
of three months or less frorn the date of acquisition or opening of the deposit or similar account.
2.10 Llabllltles and pro¥lslons
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 reliablv.
Llablllties are recognlsed at the amount that the Charity anticlpates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provlslons are measured at the best estimate of the amounts required to settle the obligation.
Where the effect of the time value of money 15 material. the provision is based on the present value
of those amounts, diKounted at the pre-tax discount rate that reflects the risks specific to the
liability. The unwinding of the discount is recognised in the Consolidated statement of financial
artivities as a finance cost.
2.11 Flnancial InstNments
The charity onty has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are Initial￿ recognised at transaction value and subsequentlv
measured at their settlement value with the exception of bank loans which are subsequently measured
at amortised cost using the effective interest method.
2.14 Fund accounting
General fur¢ds are unrestritted 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 desi8nated for other
purposes.
I nere was no res[ri￿ea Income. expendnure or resuKEea tunds in the current or prior period.

IRisllAN PUBUSHING & OLrnIEACH UMITED
Notes to the financial sLitements
For the period ended 30 September 2025
3. Analysls of expendlture by activltles
All Expenditure items are detsiled in the Siatement of Financial Activities_
Staff costs
The￿ were no people employed by the Charity during the current or previous period.
The number of employees whose employee benefits {excluding employer pension costs) exceeded
£60,OLK) was nil12024'. nil).
Total remuneratlon pald Sn respett of key management personnel (including salary, employer's Nl and
employer's pension contributions) in the period was £nll12024= £nil}
Trust¢¢s' rernuneratlon and expenses
Durin8 the period. no Trustees received any ￿Muneration or other benefits12024.. £nill. During the
vear ended 30 September 2025, no Trustee expenses have been incurred12024: Énill.
Fixed asset Investments
No fixed asset investments were held in the current or previous year

IRisnAN PUBUSHING & OUTREACH UMrrED
Notes to the flnanclal ststements
For the period ended 30 September 2025
Stocks
No stocks were held in the current or previous year
Debtors due wlthin one vear
There were no Debtor5 in the current or previous year.
Credltors: Amounts fallln¢ due wlthln one year
There were no Creditors fallin8 due withln one year in the current or previou5 year.
10. Cred5tors: Amounts falllng due after more than one ￿ar
The￿ were no Credltors falllng due after more than one year in the current or previou5 year.
M*mbers' IlJblllty
Each member of the charitable company undertakes to contribute to the assets of the company in the
event of it bein8 wound up while helshe is a member, or within one year after he/she ceases to be a
member, such amount as may be required, not exceeding £10 for the debts and liabilities contracted
before helshe ceases to be a member.
12. Related party transactlons
The Charlty has not entered into any related party trdnsattSon during the Cuf￿nt or prior period, nor
are the￿ any outstanding balances owing between related parties and the Charity at 30 September
202512024: £nill.
io