Dooj8 Envdow ID.. S671876&EFB24DOD-B1E14FAIF30C920F th•r5ty Reelstratkn No. 229226 Comp•ny Rtylstratlon No. 011455366 (Entland and Wale51 CHURCH COMMUNITIES UK (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
Docu$vJn Envelope ID.. 5871876GEF824DOD-B1E1.BFA1F30C920F CHURCH COMMUNITIES UK TRUSTEES, REPORT AND Accoupirs FOR THE YEAR ENDED 31 MARCH 2025 CONTENTS Le841 and Admlnlstratl¥e Informatlon Trustee$, Report ststement of Trustees, Responslbllltles Independent Audltorfs Report Consolldated Ststement of Flnanclal Artlvltles 12 C•nsalld•ttd and Ch•rity Statement of Flnanclal Posltlon 13 Consolldated Cashflow St•t•m•nt 14 Notes to the Consolldated Accounts 15
EnlOptIo.. 5871876C.EFB24DOW1E14FA1F30C920F CHURCH COMMUNITIES UK (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION Board of Trustees Bernard Hibbs Marianne Wright Lael Page Lara Shirky Darlene Keiderling Charlty 14umber 229226 Company Number 00455366 Reglstered l)ffl¢e Darvell Brightlin8 Road Robertsbridge East Sussex TN32 5DR Audltors Azets Audlt Services First Floor River House l Maidstone Road Sidcup Kent United Kingdom DA14 5RH Banker5 National Westmlnster Bank PIC Hastings Branch Havelock Rd Hastings TN34 IGW Sollcltors Bates, We115 & Braithwaite London LLP 10 Queen Streel Place London EC4R IBE
Docusign Envdoptr ID". 5871676C-EF824CX)D-81E1-8FA1F30C920F CHURCH COMMUNITIES UK (A COMPANY LIMITED 8Y GUARANTEE} TRUSTEES, REPORT The dirertors of Church Communities UK, who are Trustees for the purposes of charity law. present their Annual Report, which is the directors, report as required by company law, the group strategic report for the company and its subsidiaries, and the audited accounts for the year ended 31 March 2025. The accounts have been prepared in accordance with the accounting policies set out in Note l and comply with the governing document of Church Communities UK, applicable law and requirements of the Charities Statement of Recommended Practice ISORPI 2019. LEGAL STRUCTURE AND GOVERNANCE Church Communities UK, referred to in this Report as "the Orderf. is a private company limited by guarantee. registered in England and Wales, company number (KJ455366. It is a religious order, registered 35 a charity, registration number 229226. The Order's governing document is its Articles of Association. Trustees anil Members of the company are distinct groups. Trustees are usually appointed by resolution of company Members. Procedtsres for induction and training of new Trustees include resource5 such as the relevant Charity Commission publications as well as board minutes and policies. The Trustees were as follows at the date they approved thi5 Report: Bernard Hibbs Marianne Wright Lael Page Lara Shirky Darlene Keiderling The Board is responsible for management of the Order and most trustees are involved in its daily activities. The Board has delegated certain authority to two committees.. the Finance and Corporate Affairs Committee to ensure sound financi31 management and regulatory compli3nce.' and the Education Committee to lead and manage the schools operated by the Order. Members of the Order, trustee5 and Committee members receive no remuneration or benefit connected with these roles. OBJECTS The Objects of the Order, as shown in the governing document, are lin an abridged forml: The advantement of the Christian faith and the promotion of the moral and spiritual welfare of the general public in accordance with Foundations of Our Faith & Calling.. the Bruderhof I"Foundations"I and for the public benefit, and in particular advancing the vocation of Christian church community as described in Foundotions and inspired bv the early Christian community described in The Acts of the Apostles 2..44 - 45 and 4..32-35, as a witness to the world and in service of humanity,.
DocusKJn Envdope ID.. 5871876C-EF824DOD-8IE1-8FA1F30C920F CHURCH COMMUNITIES UK TRUSTEES. REPORT Icontinuedl establishing, supporting, and maintaining Brvderhof church communities that are open to all people, thus enabling their participants to devote themselves to the service of jesus Christ and the proclamation of the gospel through a shared life of worship, mission, common work, education, and family life, re¢ognising that productive labour is a vital aspect of church community life and 15, in this context, 3 religious artivity that advances the me55age of the Christian gospel.. relieving poverty. advancing education, and supporting the principles and practiee of the Christian faith in relation to peace, justice, reconciliation. and non-violence., and furthering the purposes of the Bruderhof throughout the world in50far as they are exclusively charitable under English law. STRATEGIC REPORT In deciding what activities the Order should undertake, the trustees have paid due regard to Charity Commission guidance on publit benefit. During the year, the Order sought to fulfil its charitable Objects through two main areas of activity.. Community Life, and Other Charitable Work and Mission. Community Lile The trustees are satisfied that the most effective way of advancing the Christian faith, and furtherinE the Objects to benefit the public, is through the long-term objective of founding and maintaining church communities. This means demonstrating the faith and teachings of Jesus Christ and his Apostles in everyday life. The church document, Foundt7tions of our Foith ond Colling, describe5 thi5 life and its biblical basis. Member5 live in full community of Boods and complete spiritual unity while maintaining an open door for visitors. This is the Orderfs basic mission to the world and all else is in support of this. At each of the Order's lotations, housing is provided for families and single individuals who share in the vocation of community life. Guest accommodation is also available, and community members and visitors gather for meals and worship meetings at noon or in the evenings. Throughout the year, the communities welcomed many visltors and nei8hbours at events such a5 open days, summer festivals, religious services, and Christmas celebrations. Produrtive labour within community departments is central to the religious vocation of community life as described in the charitable Objects. Members do not work for wages or receive any personal remuneration. Instead, in wholehearted devotion to Christ and the church, members carry out their duties, with their needs met to a simple standard. This prartice reflects 3 basic principle of church community life dating back to the time of the Apostles (Acts 2..44451. Community residents contribLtrte to various community departments and businesses. Incorne is primarily earned through producing high-quality wooden furniture and educational play equiprnent, sold to schools and nurserie5 through the Order'5 trading subsidiary, Community Products IUKI Limited. Other members work in communal areas such as the kitchen, laundry, and garden, fulfilling essential tasks that support the shared life of the community.
Docusn Envdope ID.. 5871876C-EFB24DDD.81E1-BFA1F30C920F CHURCH COMMUNITIES UK TRUSTEES, REPORT (continued) STRATEGIC REPORT l¢ontinued) Property and Plans for the Future During the year the Order accomplished several goals relating to its property and real estate. The construction of a student boarding house was successfully completed in September 2024. Planning efforts are ongoing for a property Intended to house the Orderfs senior school in the future. A property surplus to the needs of the Order was sold for £1 million, freeing up additional capital to be used for the Orderfs other object5. Additionally. the Order remains committed to investing in the maintenante and upkeep of it5 exi51ing properties to ensure their continued use and alignment with the Order's mission. Other Charltable W¢rk and Misslon Another long-temi objective of the Order is to further the faith and mission of Jesus Christ through the publishin8 work, mission journeys, and other charitable work. In some case5, the Order conducts these activities and in other cases grants are made to further the work of others. During each yearthe trustees aim to balance appropriately the efforts and resources that support this wide variety of activities. DistrTbution of books, a quarterly ma8a2ine, and on-line material under the name "Plough Publishing" is an important means of spreading the Order's message to the general public. During the past year Plough Publishing distributed thousands of books dealing with such topics as forgiveness and reconciliation, marriage, prayer, family life and facing death. Community members ministered to the varied needs of individuals in nearby towns and villages. Members also regularly attended loc31 support groups for the elderly, volunteered as chaplains in hospitals and hospices. and volunteered with other charitable organisations which support the vulnerable, the homele55 3nd refugee5. In the past year, member5 have continued to volunteer in the Ukraine and Thailand, working with other relief organisations. These are just a few examples of the Orderfs many activities. Charltable Grants: The Order fulfils its charitable Objects through the two areas of activity described above. The Order is not a grant-making charity. Nevertheless, during the year and to the extent surpluses remain after carrying out the activities described above, the Order made Brants to support other charities in their work for education, reconciliation, alleviation of poverty and social need, and other mission activity within the UK and abroad. The Board has delegated authority to the Finance and Corporate Affairs Committee to approvè grants of up to £25,000 and any larger grants that are part of an arrangement already approved by the board. Volunteers: The trustees recognise the efforts of all volunteers. Most of them are community members who participate daily in all aspects of communal living as a reliElOUS vocation.
Dowsign Envdope ID". 5871876C-EF824LX)D-B1E1-8FA1F30C920F CHURCH COMMUNITIES UK TRUSTEES, REPORT {continuedl STRATEGIC REPORT Icontinuedl REVIEW OF FINANCIAL POSITION As stated in the Objects, productive labour Is a vital aspect of church community life. ThefOre the wholly-owned trading subsidiary, Community Products IUKI Limited, f¢Jlfils one of the primary purposes of the Order. Trading under the brand rsame "Community Playthings" It manufactures and sells high quality educational equipment and furniture. While the trading subsidiary Is legally distinct from the Order, the common work it provides to members is an integr31 part of community life. The trustee5 recognise that provision of meaningful work for community members and visitors is one of the most important goals of the manufacturing effort5. Pursuant to the terms of a deed of covenant. it distributes its profits to the Order. thereby providing the principal source of funding for all key charitable objectives. Community Products IUKI Limited has 3 wholly-owned subsidiary. Community Playthings Deutsthland GmbH, which carries out profitable business activities in Germany. The trustees are satisfied with the profitability, financial position, and future outlook of these Èntities. Another subsidiary, Ashdowne Resources Limited, provide5 Seconded labour services within the group, distributing its taxable profits back to the Order pursuant to a deed of covenant. In ad(lition to income received from its sub5idiarie5 the Order receives donations from members and other sources as set out in note 2. All the income is used to fund the charitable activities described above and set out in note 6. Strategic Risks and Going Concern: The trustees regularly identify and assess the major risks to which the Order is exposed. The Board has identified loss of income or catastrophic loss of assets as the most significant strategi¢ risk faced by the Order. The Board has established systems to mitigate all risks, including strate6ic risks, and is satisfied that it has taken all steps reasonably practicable to minimi5e the impact such event5 would have on the Order. Day-to-day risk management is the responsibility of the Finance and Corwrate Aff3irs Committee. The trustees consider the measures implemented are adequate to address these risks. and are confident that the Order will continue as a going concern for at least 12 months from the approval of this report. Reserves and Funds: The trustees have agreed a resetves policy to ensure the continuity of the Orderfs activities by managin8 the risk of unforeseen reduction of income. According to the policy, which is reviewed every year, the appropriate level of reserves is based on expenditure on charitable activities undertaken directly by the Older as detailed in note 6. The policy sets a tarEet free reserves range of between nine and eighteen months of this expenditure, which equates to a range of £5m - £IOm12024.. £5m - £IOml.
Docu$ign Envèlo ID.. 5671876C-EFB24CX)ts81E1-BFA1F30C920F CHURCH COMMUNITIES UK TRUSTEES, REPORT Icontinuedl STRATEGIC REPORT (continued) At 31 March 2025, the group held free reserves of £ 8,987,290 which is within the a¢¢eptsble range Set by the resetves policy. Free reserves are the unrestricted funds of £42.350,512 shown on the balance sheet. less a designated Fixed Asset Fund of £ 33,363,222 whlch is the value of charity owned tangible fixed a55ets. This land, buildings and equipment is essential to the vocation of church community life and its benefit to the public. This designated fund is not readily available for expenditure. DISCLOSURE OF INFORMATION TO AUDITORS Each of the trustees has confirmed that there 15 no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate step5 to identify such relevant information and to establish that the auditors are aware of such information. AUDITORS Azets Audit Services Limited was appointed as auditor5 of the Order and its subsidiaries by resolution of the Members on 11 January 2024. The Trustees, Report lincorporatir¢g the Strategic Reportl was approved and signed on behalf of the trustee5 by.. $Wd by.. IEE1 17yd15 er ing Lar5%Kirky Dated: 101912025
DoGu5vJn Envalopè10." 5871876C£FB2400041E1-BFA1F30C92DF CHURCH COMMUNITIES UK STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees, who are also the directors of Church Communities UK for the purpose of company law, are responsible for preparing the Trustees, Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). A combination of Company Law and Charity Law requlres the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the group and of the incoming resources and application of resources. including the income and expenditure, of the charitable group for that year. In preparing these accounts. the trustees are required to.. selett suitable aceounting policie5 and then apply them consi5tentlv.' obseNe the methods and principles in the Charities SORP- make judgements and estimates that are reasonable and prudent,. state whether applicable UK Accounting Standards have been followed. subject to any material departures disclosed and Èxplained in the accounts,. and prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the eharity and enable them to ensure that the accounts comply with the Companies Act 2006 and the Charities act 2011. They are also responsible for safeguarding the asset5 of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
DoGu$gn Envelopè ID.. $871876C-EF82-4DOD41E1-BFA1F30C920F CHURCH COMMUNITIE5 UK INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHURCH COMMUNITIES UK Oplni¢n We have audited the accounts of Church Communities UK (the 'parent charity'l and its subsidiarie5 (the 'group'l for the year ended 31 March 2025 which comprise the consolidated statement of financial activities, the consolidated ar)d tharity statement of financial position. the consolidated cash flow statement and the notes to the accounts, including significant accounting policie5. The financial reporting framework that has been applied in their preparation is applicable law and United Ksngdom Accounting Standards. including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland Iunited Kingdom Generally Accepted Accounting Practice). In our opinion, the accounts.. give a true and fair view of the state of the group's and parent charity's affairs as at 31 Marth 2025 and of the group's incoming resources and application of resources. including its income and expenditure, for the year then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice: and have been prepared in accorilance with the requirements of the Companies Att 2(X)6 and the Charities Att 2011. 83$1s for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the accounts section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to 80in8 concern In auditing the financial statements, we have concluded that the trustee5' use of the going concern basis of accounting in the preparation of the financial statements is èppropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group and Charity's ability to continue as a going concern fo¥ a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees Wlth respect to going concern are described in the relevant sections of this report.
tk)cutsvJn Envelop8 ID. 5671876C.EFB2.4DOD.81E1.BFA1F30C920F CHURCH COMMUNITIES UK INDEPENDENT AUDITOR'S REPORT {CONTINUEDI Other information The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility 15 to read the other information and. in doing so. consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be matèrially misstated. If we identify such rnaterial inconsistencies or apparent material misstatements. we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the work we have perfoimed. we conclude that there is 3 materi31 misstatement of this othei information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Art 21)06 In our opinion, based on the work undertaken in the course of our audit.. the information given in the tru5tees' report, which includes the directors, report and the strategic report prepared for the purposes of company law, for the financial ye3r for which the accounts are prepared is ton515tent with the account5.' and the strategic report and the directors, rèport included within the trustees, report have been prepared in accordance with 3pplic3ble legal requirements. Matters on which we are requlred to report by exceptlon In the light of the knowledge and understanding of the group and the parent charity and its environment obtained in the course ol the audit. we have not identified materi31 misstatements In the strategic report or the dirertors. report included within the trustees, ieport. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept by the parent charity, or returns adequate for our audit have not been reteived from branches not visited by us,. or the parent charity's accounts are not in agreement with the accounting records and returns. or certain disclosures of trustees, remuneration specified by law are not made.. or we have not received all the information and explanations we require for our audit. Responsibllltles ot trustees As explained more fully in the statement of trustees, responsibilities, the trustees, who are 3150 the director5 of the charity for the purpose of company law. are responsible for the preparation of the accounts and for bèing satisfied that ihey give 3 true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of accounts that a free from material mi55tatement, whether due to fraud or error.
Docusign Envelope ID.. S871876C.EF824DOD-B1E1-BFAIF30C920F CHURCH COMMUNITIES UK INDEPENDENT AUDITOR'S REPORT (CONTINUED) In preparing the accounts, the trustees are responsible for assessing the group's and parent charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Audltor's responsibilities for the audit of the aicounts Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor'5 report that includes our opinion. Reasonable assurance is a high level of assurance. but Is not a guarantee that an audit conducted in accordance with ISA5 IUKI will alway5 detect a material misstatement when it exists. Misstatements can arise from fraud or error and are conssdered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts. Irregularitie5. including fraud. are instances of non-compliance with law5 and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud. is detailed below. As part of our planning process.. We enquired of management the systems and controls the charity has in place, the areas of the financial statements that are most susceptible to the risk of irregularities and fraud, and whether there was any known. susperted or alleged fraud. We obtained an understanding of the legal and regulatory frameworks applicable to the Company. We determined that the following were most relevant.. the Charity SORP, FRS 102, Charities Act 2011. Companies Act 2006. We considere(I the incentives and opportunities thèt exist in the charity, including the extent of management bias, which present a potential for irregularities and fraud to be perpetuated, and tailored our risk assessment accordingly. Using our knowledge of the charity, together with the discussions held with the charity at the planninE Stage, we formed a conclusion on the risk of misstatement due to irregularities including fraud and tailored our procedures according to this risk assessment. The key procedures we undertook to detect irregularities including fraud during the course of the audit included= Identifying and testing journal entries and the overall accounting records, in particular those that were significant and unusual. Reviewing the financial statement dis¢losure5 and determining whether accounting policies have been appropriately applied. Assessing the extent of compliance. or lack of, with the relevant laws and regulations. Testing key income lines, in particular cut-off, for evidence of management bias. Performing a physical verification of key fixed assets and stock. io
DOcu9n Envelope10". 5871876C.EFB24DOD.BIEI4FA1F30C920F CHURCH COMMUNITIES UK INDEPENDENT AUDITOR'S REPORT ICONTINUEDI Assessing the validity of the classification of income, expenditure, assets and liabilities between unrestricted, Ilesignated and restricted funds. Obtaining third-party confirmation of material bank and loan balances. Documenting and verifying all significant related party transactions. Reviewing documentation such as the charity board minute5, correspondence with solicitors, for discussions of IrgUlarItieS including fraud. Testing all material consolidation adjustments. Reviewing and challenging the a55umptions and judgements used by management in their significant accounting estimates Owing to the inherent limitations of an audit. there is an unavoidable risk that we may not have detected some material misstatement5 in the financial statements even though we have properly planned and performed our aLJdit in accordance with auditing st3ndard5. The primary responsibility for the prevention and detection of irregularities and fraud rests with the trustees of the charity. A further description of our rèsponsibilitiès for the audit of the account5 is located on the Financial Reporting Council's website at.. http'.Ilwww.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor'5 report. Use of our report Th15 report 15 made solelyto the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been unrlertaken 50 that we might state to the charitable company's members those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work. for this report. or for the opinions we have formed. Mlchelle Wilkes Isenlor Statutory Auditor) for and on behalf of Azets Audlt SeThices Llmlted First Floor River House l Maidstone Road Sidcup Kent DA14 5RH Date.. 15 October 2025 li
DoEusvJn ErTrvebpe ID.. 5871876C-EFB24LXID-81E1-BFA1F30C920F CHURCH COMMVNMÉS UK IA CQMPANY UMITEO BY GUARANTEE CONSOLIDATED At4D CHARM STATEME14T OF FINANOALACTivrry FOB THE YEAR ENDED 31 MARCH 2025 COMPANYNUMBER.. 455366 ZO25 2024 Vnresirfj¢ted fund5 Deated lund5 Total funds 2025 Unrestricted funds Desi8nated funds Total funds 2024 Notes Intome Irom.. Donations and legacies 3.463.616 24,851,294 176.984 32,741 28,514,636 3,463,616 24.851.294 176.944 32,742 28.524.636 7,132.210 21,S80,462 94.949 23,744 28,831,365 7.132.210 21.580.462 94,949 23.744 28.831,365 Investment Income Total Ihcome Expenditure on- Charitable activitie5 29,625.718 79,801 29,705,519 11.180,8831 1.429,264 2,737 251.118 29.625.718 79.801 29.705,519 11.180.883) 25,028,431 22,193 25,050,624 3,780,741 13.177.839) 19,0941 593,808 25.028,431 22,193 25.050.624 3.780.741 Tax Total eXpend[re Net incomellexpenditurel Transfers between funds Currency translation adjustment Net rnovement In lund5 io 17 11.429.264> 3,177,839 2,737 11.429.264) 11.178.1461 19.0941 3,771,647 3,177,839 Fund balances at l April 2024 8,736,172 34,792,486 43,528,658 8,142,364 31,614,647 39.757.011 Fund balarlces at 31 Mar£h ZOZ5 8.987.Z90 33.363.121 42,350,512 8.736,172 34.792,486 43,528,658 All amounts derive frorn continuin8 activitie5. All 8ains and losses reco8nised in the year are included in the Statement of Financial Attivities. The Starement ol Financial Acriviiies also complie5 wilh the requirements for an Income and expendltvre account under the Companies Act 2006. 12
Do¢uswJn Env8knpe ID.. 5871876C-EFB2400fkBIEI-BFA1F30C920F (HURC•I COMMUMITIES UK IACOMPANY LIMITED BY GUARA14TEEI CONSOIIDATEDAt4DCHARrrY 5TATEMEP4TOF FIIIA14CIAL P051TIOII FOR THE YEAR ENDED 31 MARCH 202S COMPAWYNUMBER.. 455366 GfOUP (harity 2025 2025 2024 2024 Notes Fixedjsstts li 28.403.$06 6.584.427 34.987,933 29.358.767 6,742,858 36.IOJ.625 26.778,795 6.584.427 33,%3.222 28,049,628 6.742.858 34,792,486 Programme related investment5 Total tan8lble assets Investments in subsldlaries Total FkAed Assets 3,677.680 a7,OAO.902 3,677,680 38.470,166 34.987,933 36.101,62S Current assets Stock5 Debtors Cash at bank and In hand Total CuvretttAssets Is 16 5,092.047 1.878.673 3.103.105 10.173.825 4.757.292 2.270.314 2,573.223 9.6W.829 34,956 2.819.617 1.112,2a8 3.%6,811 44.236 3,187,891 1.085.689 4,317,816 Ll•bllltles Crtdltors.. f•llli8dutwlthlhont year 14 turrent assets 17 2,731,957 7.441.868 42,429.801 2.173,796 7,427,033 43,528,658 507,327 3,459,484 40,5,386 471,722 3,846.094 42.316.260 T¢)tsl assets less (rrent Ilabllltl•s Credltor5.' lallln#due after mort than one ye•r Net •ssets 79.289 42.350.51Z 43,528,658 40,5.386 42.316.260 Income Thd$ Unrestricred funds.. Desi8n3ted funds 33.363,221 8.987,2) 42.350,512 34,792,486 .736.172 43,528.658 3a.363,222 7.137.164 40.500,3B6 34.792.486 7.523.774 42.316.260 Total Funds 20 0811012025 The accouniswere approved by the board ol Trustee50n
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IDFM63 Lara FE01FY41S Trustee Twste* L3
rUs EnYthop• ID.. $871876C-EF824D)D-81E1-8FA1F30C920F CHUACH COMMU14rrtES UK IACOMPA14Y LIMrrED BYGIIIPANTEEI COIISOLIDATÉDCASHFLOW 5TATEMEF fHEYUR ÉND£D31 MAA01202S COMPAR4YNUMBER.'2Z9226 2025 10 Csh Ih)wsfromopertln4 lctlvfts'. P4rtCJ5h pro¥kl•d by op•ratlw •cd¥ltl•s 23 623.219 3,785,808 Cash 11o¥rn from Investi rtlvlties'. Intefest recewed PaymenTSto acquire tnblef1Xed assets and pro8ramme relatrd Inve5tmems Pment5tOacqure prwramme rated In¥estment5 Receipts fvom Mlesof taNible fixed as5etS 31742 ILZ16JIIII 23.744 14.518.169) 112.4461 137.527 L059M2Z Nei<•th lustdl rttelved ih Inve1¥1(11¥1tse5 1124.1161 14.369.344) Casb infiows fr¢¥n rlewlihènee leases Repaymert of borrowings 131.192 I1,36844 14rtush lus•dV rtt•l¥•d Inlln•ndN •¢il¥lll•$ 131192 11.368,5441 6Jl,095 11,951,0801 Charys lfiCa£h and Cash E9lllvol•Dts ln th• R•pOrt1 Perlad 1.585 11,953,6651 629M Cash and Cash Equkfalents Brwhi Foryva Cash and Cash EquNal2ntsC?rried Forward 2.$73.221 3.203.105 4.S26.888 2.573.223 14
DocusvJn Envtrlope ID. 5871876C-EFB24DOD-BIE1-BFAIF30C920F CNVROI COMMUNITIES UK IA COMPANY LIMITED By GLIARANTEEI NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEARENDED31 MARCH2025 l Aetountln8 polkles Company Inlormatlo Church Cemmunities UK Is a private charitable company limited by ¥uarantee incorporated in England and Wales. The registered oNice 15 Darvell, Brightling Road. Robertsbridge. East sussex. TN32 5DR. 1.1 Basis of prtpar4tion The account5 have been prepored under the hisroncal cost Convention and In accerdance with FRS 102"The Financial ReportinR Standard appliiable in the UK and Republic of Ireland" I"FRS 102-1,"Accountin8 and Reporting by Charities" the 51atement of Recommended Prattice for charities applying FRS 102, the Companies Act 20D6. The Charity is a Public Benefit Entity as ijefined by FRS 102. The accoun15 are prepared in sterling. which is the functional currency of the company. Monetary arnounts in these financial Statements are rounded to the nearest £. The Charty is a qualifying entity forthe purposes of FRS 102. bein8 o member of a group where rhe parent of that Eroup prepares publicly available consolidated financial staternents, Including thi5 charity, which are Intended io give a true and fair view of the a55ets, liabilitie5, financial position and profit or loss of the group. The Charity has therefore taken advantage of exemptions frorn the following di5c105ure requirement5 for parerbt charity informatior* presented within the consolidated financial statements-. Settion 7'5tatement of Cash FIow5' Pre5entstion of a statement of cash flow and related notes and disclosures. Section Il'Basic Financial Insiruments, and Section 12'0ther Financial Instrument Issues' Carrying amounts, interest incomelexpense and net gain50osse5 for each category of financial Instrument. 1.2 Ba$1$ of torbsolldat The con501idated accounts of the Group incorporate the account5 of Church Communiiies UK ènd 1¢$ subsidièry undertakings Ashdowne Resources Limited, BriÉhtlin8 Servlces Limited, Communily Products IUKI Limited, and Community Playthings Deutschland Gmbh, 3 German subsidiary of Community Products IUKI Limited. The subsidiaries have been consolidated on a line by line ba515 in aicordance with 5eition 9 01 FRS 102. A Separate Statement of Fin3nci31 Activitie5 ISOFAI for the Charity excluding consolidated orEanisations is not presented a5 the Order has taken adYanta8e of the provisions of section 408 of the Companies Act. 1.3 GolnR concern At the time of appfoving the accounts. the Trustee5 have è rea50n3ble expectation that the Group and the Charirv have adequate resources to continue in operatlDn31 existence for the foreseeable future. as the tradin8 5ub5idiary has continued to provide the Charity with suffiiient income to cover its activitie5. Thu5 the Trustee5' continue to adopi the going roncero ba$15 of accounting In preparing the accounts. 1.4 Charhablefvjnds Unresiricted funds are available for use ai the discretion of the Trustees in furtherance of theii £haritable objecliYe5 unle55 the fund5 have been desi8nated for other purpose5. Designated funds are reserwes for which no specific use wès specified by a third party, for whith the tru5tee5 hbve allocated to a particular charitable purpose a5 deemed appropriate. 15
Docustrjn En¥dop8 ID.. 5871876C-EFB24DOD-81E1-BFAIF30C920F NQYESTO THE ACCOUNTS ICONTINiJÈDI NOTES TO THECONSOLIDA TED ACCOUNTS l.S Incorn Income is rÈcegnised when the Charty is legally entitled to it aftErany performance condition5 have been met, the amounts can be measured reliably. and It is probable that income will be received. Cash donations are recognlsed on recelpt. Other donations are 081$ed once the Charity has bÈen notified of the donation, unless performance conditions reqyire delerral of the amount. Income tax recoverable Sn relatlon to donations recelved under Gift Aid ordeeds of tovenant is reco8nised at the tirne of the donatk)n. Tfadiw incame 15 measured at the fair value of the consideration received or receivable and represeTht5 amounts receivable for goods and services pro¥ed io the normal coufse of business, net of discounts, VAT and other 5ale5 related taxes. 1.6 Ewndlture Exppndlture 15 re£ogn15ed on an accruals basis. Manogement and administration expenses represent central establSshment costs. Grants payable are accounted for when the Trustees have accepted a legal or constructNe obll8ation to make donatiDrt. Costs are allocated to thelr relevani actlv4ty based on mana8ement's assessment of which activrÈie5 wert primarily responsible for incurrin8 those c05t5. 1.7 Ta#glblÈfLved assets and dÈprÈdtlon Tan8ible fixed assets ère initially measured at tost ènd 5u65equently measured at t05t orvaluation, net of depreciation and any impèirment losses. Tangible fixetl assets with a cost of E2.WO or more are capitalised and are stated at cost less depreclation. Depretiation is provided •t rates calculèted to write off the cost orvaluation of asset5 less e5tim3ted re51dual value of each asset on a straight-1Sne basis over Its expected useful Ille as follows.. Land Freehold property Plant and rnachinery Motor vehicles Utilities lincluded within freehold propertyl Roads (included wiihSn freehold property) not depreciated 2% straight line between IO% and 50% straight line berween IO% and 25% stral8ht line between 2% and $0% Straight line b&iween 2% and 7% straight Ilne The g•in or10ss afi5ing on the disposal of an asset 15 determined as the drfference between the sale preceeds at¥J the carrying value of the asset, and is rec¢¥nised In net incomellexpÈndrÈurel lor the year. 1.8 InNstments Investment5 in subydiary companies are held at cost less accumulated impairment losse5. Asubsidiary 15 an entity controlled by the charity. Control 15 the power to 8overn the financial and operatin8 poIic*s Of the entity so ès to ebtaln benefitsfrom Its attivities. ProBramme related itwestments are comprSsed of Overseas propertSes owned by the Charlty and litensed to local Dr8anisation5 whose object5 rn3lch those of the chbrity. The v31ue of such investments is shown on the balatKe sheet at historlc£ost less any depreclation or impalrment. 16
DO$19n Envelope ID.. 5871876C-EFB24fx)D-B1E1SFA1F30C920F NQTESTO THE ACCOUNTS ICONTINUfDI NOTES TO THE COA150LIDA TEDACCOUNTS 1.9 Impalmient of ffixed •ssets At each partn8 end date. the charity reviewsthe tarryirt8 amounts of its tangible assets to determtne whether there 15 an¥ indication that rh05e assets have suffered an impairment loss. If any such IndKatien eSts, the recoverable èmournt of the asset Is ÈstirnatÈd in ordeTto determine the extent of the impairment loss lif at)¥l. Recoverable amount 15 the higher of fair value le55 CQ5tS to sell and value In use. In a55e551ng value in use. tht estimated future cash flows are dlscounted to thelr present value u5in8 è pre-tax di5tount rate that reflects current arket a55essments of the time value of money and the risk5 specific ro rhe asset for which the estlmates of future cash fltsws haye not been adjusted. If the recoverable amount of an asset Is estimated to be lessthan its carryin8 amount, the carryiry amount of the asset is reduced to its recoverable amount. Arb impoirment Ioss 15 reco8ni5ed immediately in Statemeni of Finantial Activity for the year, unless the relevant asset is carrled at a revalved amount, in which tase the irnpairment105S IS treated as a revaluation decrease. RetO8nised impalmient losses are rèvÈrsed if, and only if, the re450ns for the impairment loss have ceased to appty. Where an Impairment loss subsequently reverses. the carryit)g amount of the asset is intreased to the revised estimate of it5 recoverable arnount, but SO that the increased carrying amount does not ewed the carrying amount thar would have been deterrnined had no impalrment loss been recognised for the asset In prioryear5. A reversal of an impairrnent1055 is recognised immediately, unless the relevant asset is carried in at a revalued amount. in which case the reversal of the Impairment loss is treated as a revaluation increase. 1.10 Stodt and work kb progress Stock and work in progre55 are stated at the lower of c051 and net realisable value except finlshed aoods which are valued at 60% of sales price in order to incorporate an element of fixed and variable Dverhead5. Cost indudes all dirert Costs incurred in bringing the Stocks to their present location and condition. The purchase tost of raw materia15 15 taltulated on a first in first out ba515. Net reali5oble value is based on estimated selling prKe le55 further costs expected to be incurred to completion and disposal. 1.11 ts5h •nd rash equpiilents Cash and cash equivalent5 include cash in hand, dep05it5 held at £all with banks, other 5hort-terrn liquid In¥estment5 with original maturities of three monrhs or less, and bank overdrafts. 1.12 Mnan¢lal Instruments Thè ChÈrity has eletted to apply the prowsitsns of Section Il'Ba5ic Financial Instrurrent$' and Strtion 12'0ther Financial Instruments 1$5ues' of FRS IOZ to all of its financial instruments. Financial instrurnent5 are recc8nised in the Charity's balance Sheet when the Charity becomes partyto the Cohtractual provisions of the instrument. Financial assets and liabilities a offset in the financial ststementS. Wlth the net amounts presented in the accounts when there is a legally enforceable ri8ht to set off the reio8Thised èmount5 and there 15 èn intention to settle Dn a net basis or to realise the 055et and setrle the l•bility Simultaneo$1¥. sicfirbandal assets 8asicfinancial assets, whlch Indude trade and other receivables and cash 8ThJ bank balances. are initially measured at trans3Ction price Inc1udin8 transaction costs and are subsequently carrd at omorrised cost using the effective interest method unless the arrangement censtitutes a financin6 tr8nsartion, where the transaction is measured at the present value of the future receipt5 discounted at a market rate of interest. Financial assets classified as receivable wfthln one year are not amortlsed. 17
Du$an Env6k)pe ID". 5871876c-EFB24LYJB1El4FAlF5oc92OF NOTESTOTHE ACCOUNTS ICONTINiJEDI VOTES TO THECONSOLIDA TEDACCOUIITS 1.12 Flnancbal Instrurntnts Icontlnuedl B$lt finandl Ilabilltles Baslt financial liabilltles, intludln8 trade and other payables, are initially recognised at trnsartK)n price unle55the arrangement Constitutes a financlng transactlon, where the debt instrumenr is measured at the weset)t value of the future receipts discounted at a rnarkel rate of interest. Fin3ncial liabilitie5 classified as payable within one year are not amortlsed. Debt Instruments are subsequetTrtly carried at èmortised cost. usin8 the effective interest fate method. Trade payables are obli8ations to pay lor 8oods or5eNices that h4ve been acquired in the ordlnary course of operat1$ from suppllers. Accounts payable are classffled as current Ilablllties If payment Ss due within one year or le55. If not, they are presented 35 non-current liabilitles. Trade payable5 are recognised init1311y at transaction price and subsequently measured èt amortised cost usiri8 the effettive interest method. 1.13 Foreign eKhaD8e Tran5BCtion5 denominated in foreign currencies are recorded atthe rate of exchan8e rulin8 èt the date of the transaction. Monetary assets and liabilities denominated In foreiEn currencies are translèted into sterlin8 at the rates of Èxchan8É ruling at the b4lance sheet date. All drffereThce5 are taken to the Staternent of Financi31 Actiwties. 1.14 Dèferr tax Deferred tax is provided in full on timin8 dIffen5 %Yhi¢h rewlt in an obligation atthe bal•nce sheet date to pav moretax. or a right 10 pay less tax, at a fLrture date. at rates expetted to apply when they crystallise based ori urrent tax rate5 and law. Timing differences arise frorn the inclusion of items of Income 3nd expenditure In taxatlon computations in periods dlfferent from those In which they are included In the accouthts. Oeferred tax is not provided on timing differenies arising from the revaluatKm of fixed assets where there is nD commitmenr to sell the assets. Otferred tèx asset5 are reco8niStd to thE extent that it is re8arded as more likely than not that they will be recovered. The carryin8 alYVJUllt tsf deferred tax a55etS 15 reviewed at each reportin8 end date and reduced to the extent thai it Is no longer probable that sufficleTht taxable profits will be available to allowall or part of the asset to be recovered. Deferred tax 15 charged or credited in the Statement of Financial Activity, except when it relates to items ch3r8ed or credSted directNI to equity. in which case the deferred tax is also dealt with In equity. 1.15 Crotal ateotsntin8estlmiteshdludmérttS In the application of the charity's accounrinB policies, required to make judÉements, estSmates and assumptions about the carryin8 amount of 355et5 and liabilities that are not re3dily apparent from other sc>urces. The estimat and a5S0tlaied assumptions are based on hlstorlcal experience and other fadtyrs that are consldered to be relevant. Artual re5uIt5 may differfrorn these estimates. Thp e5timatE5 and underlyin8 asSUmPtion5 are reviewed on an on-8oin8 b35i5. Revi51QnS to aiiounting estirrte5 are recoenised in the period in which the e5tim3te is revised where the revision afFects only that period. or in the period of the revision and future period5 where the revision affect5 bDth Current and future periods. The Trustees do nc*t believè there to judgeMentS or estimates that would be censidered ttit31 to the financial statements, 18
Envdop? ID." 5871876C-EFB24DOD-B1EI-BFA1F30C920F CHURC•1 COMMUNITIES UK IACOMPAIIY IIMrrEO BYGUAFLAPITEÉI NOTES TOTHE ACCOUNTSICONTINVED FOR THE YEAR EIIDED31 MARCH2015 D¢••iion5 Ind IwriES nr•$irf¢i nds Resirl¢ted lund5 Tota12025 Unre5trined luTrds ResirKted funds Tffj•I 2024 Curront P•rbJ CurrerttPeYl•d Current Period S13.078 478.804 2.950,538 6.653.406 3.463.616 7.132.210 Current Perlod 478.804 6.653.406 7.132,210 Incofflingdonation5frorn members OlhEr incomingdorbatkjns 513,074 2.950.53B 3A63.616 Ch•ritsblÈ •¢tivits As stated in ihe Objects, productive labDur Is a ¥ltal aspect of chufth community life ahd is. in thls context. a religious attlty. The Chariry isthe sole shareholder olCommunityPr¢dS IUKI Limired. a business in which thecommunity members carryout primary purposè tradln8.' manvfarture and sale of hl8h ouèllty edu¢atlDnal equipment and lumiture. Th15 5ubsidiarydonates Its taxable profrts tothe Charity èachyèar under a deed of coveDani. its trading resu5 for the year, 35 extracted from the audiied finantial statempnts. are summarized bdiwi. Crrfnfflunlty Charltsbje Pyodutts IVKI Ltd ahd swbsldlary Toial 2025 Community Proévrts IUKI Ltd and sub51diary CharitaWe Tots11024 Turnover Salesolgoods PIDuEh PuICatIOnS Turno¥èr 24.731.071 91.199 19.014 120,IZ3 24.822,270 29.024 21,851.294 21,461.426 95.753 23.283 119.036 21,557,179 23,283 21,580,462 24,731,071 21,461,426 Grnup 1015 Chrlty 2025 2024 2024 TUrThr anaWed by $¢taph*81 arEa 15 asfollLw'. USA UK R•5t of theworld 96218 I0,07666 6,738,210 24.851.294 16,330 L5.53Y.030 6.025.102 21.580.462 120.IZ3 119.036 120224 119,036 othErtradlnx actlvhles (harkne Iradl Totsl 2025 Total 2024 Rental income Exchange rate Ilossllsai Othef intome 25.155 18.317 133.512 176.994 29,155 18,317 133.512 176,984 94.949 94.949 19
Do¢u$ign EnVOPe ID.. 5871876C.EFB24tK>DS1E14FA1F30C920F CHURCH tOMMupirriES UK IACOMPAt4Y LIMrrED BYGUARAFifEEI NOTES TOTHE ACCOVt4Tsicof4TINUEOI FOR ThE YEAR ENDED31 MARCM2025 Inveslment bncom¢ Unre5tr1rted funds Total 2025 Unrestricted Total 2024 fund5 Interest income 32.742 31,74Z 3Z,742 32,741 23,744 23,744 23.744 23.744 Expenditurt CvitablE11Iiej Communhy lrfe Charrtabl Prlfflary Totsl Z025 puTrose tradini w#rk& misslDn Attfv6t5 undertaken dlrertlv General cost5 Property improvements S¢1 ènd education Travel Othercharitèble actmties Cos¢of sales D4stribution costs AdminIstrate e¥penses Depre¢lation IGalnl/ loss on disposal of At5 3Ag9.944 Z15.59L 584.463 1,155.66Z 3,499,944 215,591 s84.) 1,155.fj62 618,554 16.243A79 16.243.479 3,158.795 3.IS8.795 S85,138 585.138 1.322.056 1303,Z211 618.554 L9.987A12 27.OBO,461 618,554 1,322.056 1303,2211 6.474.495 Grantfundth8 of Grants to inst1LthnS (see pa8e 201 2A24.S99 2.424.S99 2,424,599 2.424. Share of iLv4ernance costs Share o15UPPOrtC05t5 IS9 94,B29 6,595,153 25,829 5,153 19.987.412 29,625,718 Comrnunlty 15fè CharItae worl & mssion Prfmary Totsi 2024 purpose tradinB Prfoi Yaar A¢ii¥llbos ur*l•rt¥k•hdlr•¢Vy 3.415.968 172.540 S9S,492 855.325 3.415.968 172.540 595.492 855.325 455.097 14.531.386 14.531.386 2,643,566 2.643.566 721,016 721.016 1.106.950 3,680 455.097 17,895,968 24,501,019 Property Impro¥ements School and education Travel 0therchar1tab actrIeS Cost of sales Disthbution costs Administrative expen5e5 Depreciation {Gai1}I$S on d15P05al of a55et5 455,057 1.106.950 6.149.954 Grnnt fundltt8olath¥4tlès Grants to Institutions Iseè page 201 271.309 271,309 271,309 271,309 Share o18overnanLe costs Share of sUPPOrt C05ts 45,212 210,891 6,406.057 45,212 210.891 726.406 17.895,968 25,028.431 20
Do(¥JsvJn EnY8lcp8 ID. 5871876C-EF824LXID-BIEI-BFA1F30C920F CHVRCH COMMUNMES UK IA COMPANY LIMITED BYGUARANTEEI NOYESTOTHE A¢COVNYS ICONTINueoi FOR THE YEAREIIDE031 MAkCH2025 Icontlnuedl Aesourcesexpendod on charktable a¢tlvttl¥¥ Dlrett actlwties indude foundlrf and mèintsinini church communities, which the Charity considers to be the st effectfve means of furthen8 its charit3ble object5. Grants were made from surplus funds, but in terms of strategic prioritie5, the Directors do rt consider 8rant mokin8 to be a material comwnentof the Chanty's charitable activities. Grant fvndin8 for charitable work and mission was Pfovided fo organisatlons in the LIK and abroad, ro support their work for peace. justlce, reconciliaiion non-violence,. the alleviation of poverty arid suffenng.. the educatlon of chSldren and adult5.' and Comrnunity arvj ap05tolit mission. Information on Ibstitutional 8rnnts made is •valtse at http'./lwww.churchcommunities.or8.uk16rants. Govemanceand swport ¢osts Governahte 2025 Support 2025 2024 2024 Audit Legal and profes5i0Tho1 Adrnin15trative expenses ZSMZ9 45,Z12 21.049 73.780 94.829 41.944 123,093 165.037 2S.829 45,212 Amounts Pa¥ae to audit firm.. Group 2025 thadty 2025 2024 2024 Audit Tax and other 46.029 9,926 55,955 69,974 3.5C 73,474 17.080 1.320 19,200 35,054 i.(KJo 36,054 Trustse$ Noneof the tnjstees lor any persons connected with theml received any remuneration durlnE the year, nor were they reimbursed any expenses. Employ•es and grnplgyrnqnt¢asts Numberoferyloyees The Charity had no ernployees dufill8 the year12024.. No Employee51. Employèe related tost5 for the subsidiary Ashdowne Resources Limited were as follows.. 1025 2024 299,838 43,180 343.Q18 343.656 48,407 392.063 Pension and social security Ashdowne Resources Lirnited had an average 5tsff number of 8 during the year11024". 10 emplo¥eesl. Tax on profftof ardinaryactr¥ityes Church Communities UK is a charity registered in rhe LIK, chadty number 229226. The charlty has no liability to corporatlen tax. Corporate tax charÉes incurred by its subsldiaries are as shown in the Statement of Financlal A£tivitie5. 21
Do¢u$vJn EnveFope ID. 5871816C-EF824DOD-B1E1-BFA1F30C920F CHURCH COMMUNMES LIK IA COMPANY LIMITED BYGUARANfEEI NOTES TOTHE ACCOUNTS ICONTIPIUEOI FOR THE YEARENDED31 MARt112025 COMPANY14UM8ER.. 229226 li Tan8lblefixed assets Group land & Bulldln8S Lelsehold Improvement5 Plant and Motorvehlcles machlnery Assets IN Course ol tonstruction Total At l April 2024 Additions Transfers Disposals At 31 March 2025 33,624,991 284,963 854,183 387.875 112,5521 3.868.451 730.787 16.764 1259.2521 4,356,750 1.477.097 190.309 871.130 23,373 1870,9471 40.230.544 1.216.880 1113.4571 1,553,949 11.436.057) 40.111.367 3301,972 375,3Z3 23.373 Depredatk)n Al l April 2024 Charge for the year On djsposals At 31 Marth 2025 7,435,597 759.525 1247.2071 7.947.915 42,020 36,173 2,270,019 441,869 1237,8891 2A73.999 1.124.141 176.741 193.1281 1,207,754 10,871,777 1,414,308 1578,2241 11.707.861 78.193 Plet book ¥al At 31 Ma¥¢h 2015 25,854,057 297.130 1l82.751 a46.195 13,373 28A03.506 At 31 March 2024 26.189,394 345,855 1,598,432 352,956 872.130 29,358,767 Charlty Fr?ehold Leasehold property Ifnprovements Plant and Motorvehlcles ma¢hinery Assets i tour5e of tonstruction Total C05t At l April 2024 Additions Translers Disposals At 31 Marth 2025 33,624.991 284,963 854,183 1962,1651 33.801.972 1.94Q,291 84,778 1.444.826 190.309 855,367 13,631 1854,1831 37,865.475 573,681 1155,9101 l.B69.159 1È1,1861 1,553.949 11,200,444) 37.238.712 13,632 Depr¢clatl¢n At l April 202LI Charge for the year On disposals At 31 March 2025 7.435,597 759,525 1247.2071 7,947,915 1,266,866 189.325 1151,9431 1,304,248 1,113,384 175,556 9,815,847 1.124,4( 1480.3361 10,459,917 1,207,754 14et book value At 31 March 2025 IS54.057 564,911 346,195 13fi32 26.778.795 At 31 M3r(h 2024 26,189.394 673,425 331.442 855,367 28,049.628 22
t>oDJsjn Envdop• ID., 5871876C-EFB24DOD-81ei.BFA1F30C920F CHURCHCOMMUNMESUK IACOIJJPANY LIMrrEO BYGUAftIJITEEI IIOTtsTOTHEACCOUTrITS IcoFillp4VEOI FOR THE YE4IIENDED31AIARCIIZ025 12 Pr4ramN M&t•d Inv•skn*n Group4nd Ch•v 2015 20Y aistart olyèar Additian$ l¢isposalsl tn¢ of year 7A2LJ54 17,043 7N14921 7A09.518 12.446 7A21.964 N•t book valu• tt end of year 6,742.858 at 5tartolyear fj,742,858 6088,672 IJ In¥eJtrn•nts In 5ub5W&IrfES Cha 2025 2024 start ofwr Addrtions Reductions t evd of year Yh77.610 1.677.581 u0.(0?
h77,6BD 3.677.680 N•¢ b••kv•lu• at end ¢f year 3th77 3,677,600 t 5tartof ¥eJr 3,677,th) 1.677.681 Chvrth Commurtrtles UK hos a £3.627.680 irwe5tment intheshiresof Comrnunity Products IUKI Limited. a whdty¢wned subsidl•ry¥Dd ompany rtytered In Enlland no. 3498955. Churchcornmunrties UKha5 alsoa £50.OWinve5tmem inthe 5haresof A5hdo¥me Resources Llmiied. awholty•v4nté Subs11+nd cornpany re815rered In no. 139709J4. Thenetresuh5 fvomthe5eswb5ldlrIeS shown in the consc¢hlated accountson the lollowin4 pay a5 pthary wrposetr4din& nEtof the amounts below. IVKI Umltqd 2024 3.353.717 436.320 IS,137 2025 3,671.313 4YO.728 2L739 25 31.171 2024 27.435 Deed of Co¥tnèhr WyablO¢hurCh Cornmunrtie5 UK Rent Expen5eto Church eomrnunities UK Interest Recewed lunder investment Incom*> Community Products IUKI limited ha5 anE89.199 Investment ineomm¥nity Playthinis Deut5chland GmbH. a wholty OWhEd 5ub5idiary re8lstefed In Germany Resu5 fcrthe Yearare 4•tovt on th¢ lolbwin8 pa, tiansloted In¢•St•rfin8from Euros. 115 fUn¢tnicurrency. 23
Dorusign Envak)pe ID. 5B71876c-EFB24B1EI-BFA1F3Oc920F CHURCH COMMUNMES UK (A COMPANY UMThED BY GUARANTEEI NOTES TO ThEA¢COUNTS ICONTINVEDI FOR THE YEARENDED 31 IrfAICH2025 13 Inve5trn¢nts In Syb51dl4ri¢s1¢9nnuW1l Commuhhy Products IUK) llrnd 2015 2024 Brfihtlln8 5erylces Llmlted 2015 2024 Turnover Cosr of sales Distrlbutlon costs Admin15trative experbse5 Other Income/expenditure 24.011.012 116,546,958> Il411,0401 14.647.485? 21.739 20,584,965 114.329.7231 11.919,2691 14,410,011) 12.658 17631 Profit Ilossl on ordinary attlv+ties before taxation 427,268 161,3801 Comnwnlty Playthlb Deutschland GfflbH Ashdowne Resouf¢es Llmlted 2025 2024 2025 2024 Turnover C05t of sales Distribution custs Administr3tiveexpen5es Other irKomelexpenditure Profit Ilossl on ordlnary activities before taxatiot) 7.194.967 16,085.8WI 1762,3431 178.6471 91 268,268 5,546,712 14.615.710> 1711,9131 1124,4721 408,7 1347,846 461,6C*I 1398,5111 159,6731 163,0901 94.617 5ubsldlary assets, liabiliries and reserwes.. Communlty Produrt$ IUKI lImed 2025 2024 Brthtllnt Serv[t Umltèd Z025 2024 9,971,929 15.124.422 4A4Y.507 9.241,346 14,851,973) 4,389,373 Subsidiary re5erve5 Cornrnunlty Pkythl Deytschland GrnbH 2025 Ashdowne Resourtes Umltsd ZO15 20Z4 2024 Assets 1,710.353 11,004,577) 705,776 1,454.033 1898.8181 555,215 208,334 1158.3341 50.000 220,460 1171.6981 48.762 Subsidiary reserves 24
DotUii9n En10pe ID. $871878CEFB2400D.B1E1.BFA1F30C920F CMURCH COMMUNrnESUK (ACOMPANYUMITED BY GUAWITEÉI WOTES TOTrFEACCOVF4T5 i¢opmNLIEOI FOR nlEYEARENDED31 AIAftQ17015 Ch•rfty 25 2024 2024 Ca1$ amouhi of fiThanti•l $sets 2,CQ5,222 2.784.933 3.Iti.869 Carryiw afflountof finandal Ilabllid•s 1679.054 2.173.796 495,139 157,792 6roup 2025 thirfty 29 2024 2024 R•w mèttrials atsd tODsurn¥bles Work in proiress Flnlsh•d 8oodsand8oods forr¢sal• 3,665,M9 61J,958 782,640 5,09I047 3,609.521 464,049 683.722 4,757,192 ,956 44,236 34,956 44.236 D•kns Gmup 2025 Charlty 2025 2024 2024 Trade debtors AmouDt5 Owed bygroup undertakin85 Other lebto Propayments and a¢cNeé Income 1.573249 1.956.753 1766,111 .052 a..547 43.321 76,023 3.187.891 50,359 5.065 1,871,673 48.469 265.092 2,170,314 U19,617 Included In debtoisèrtthe followini amounts duefteroneyear'. Other Debtor5 22,332 22,332 15.65S 15.655 17.81$ 25
DsIgn Envelope10.' 5871876C.EFB24DOD.B1E1.BFA1F30C920F CHURCMCOMhwNinESUK (A0wAYumnFOsuABlllTEEI 40TtsTOTHEACCOUNTSICOPIT4UEDJ FthP711EYEIREPIDED31 MARC112Q25 17 ZQR4 1024 Ob1ètIonsUMdeI1lfhtt1easÈS PèymontsietéwÈdonattounl Trid•cr•dito Taip5 Att[u15 AMnIstrd lowwundtrtakir4s P4yollLW 51,9DJ JISN6S 739M65 511.51 7AJIZ 1.343.631 198.136 115.382 47ltylZ 369.469 17.uo 77.3È6 13.930 32.D42 2.173.796 1,73L957 507JZ7 TheroversilofthèdrnlwdlfferoncwIIlftOtIQSt Inaaxthiry.duètothtQwetsartknniolwofits 2025 2024 1024 Oblwotson5underlKbarKelE45E5 79.209 1$ ?11ds Ewdttur• alarrf•¢ Ir4nststbJn 1015 l AwM20Z4 DeWiledfunds.' FwdassEtlund 79W6 34791NO 471417 IAb.26•1 IIA19.2611 1029.2fj4 61,2 13.363.122 .987.19) 42,350.5x2 Cqhr¢harttabltlunth Tol4llknMslrfct•dfvnd 24511,6Y6 .524.W6 129,7a5.519 19.705.519 2.7>7 i?a? IAoNEmEThllnlund5 Trimfors rKeat IAyll 2023 traftlt JMeTrt IIM¥th 2014 FixEd a55etfu al.614.647 31.614.647 .141.364 3.177A39 Y.791J86 a4.792.4È6 .736.172 43.S2I6SÈ 7•tilfoiO•sn•tÉdfvnth Othwch4iftablpfvnd5 28.8alJ65 28.831.365 I250.14¥ I250.6141 19.0941 19,0>41 Trtil Unre5¢df5 ThePlxedassttfur rewtnIsMt ¥llOf0Ide1'stX¢lefiXÈdK5eintdi yogramrnètsI¢OveSfienlsl0¥sCèS PtoryYlat thEuthEveIr Llrrf¢5trfrted DE51piited lunds Tot412025 UMt5triCted [inleddS fd5 7Dta12ll24 ndbJlan£•&it31March2025ar•r•ProMrrtby". T•niiblefixeda55tt5 124.711 Fro8MMereLlIElvE5tryts 2l778.795 6.514.IZ7 l.X8.la9 4O49.$28 6.742.B58 24.358.767 6.742.858 9.6W.829 6.417 1I173.B2S IUll,2161 42,350.511 10,1?1,825 Iuii.1461 Credors 3V63.ZZZ 43.528.65B 21 Ar•captt ThCrrtYISll ComyThyr•w5t4r4d ErIdndWW litOdby•rInl1O. Thoi•ii MJhar•c4prtal. 16
Gign Envdcp8 ID." 5871876C-EFB24DOD-BIEI-BFA1F30C920F CHUROI COMMUNrriES UK IACOMPMIY UMITED BY GUARANTEEI NOTESTO THEACCOUNTSICOPMNUEPI FOR TIIEYEARENDED31 MAR¢H202S COMPANY14UM8ER.'229226 Cash Ilowlnfomuiioth hithe iroup 14114etr•sh inlluwfrgm operatlr¥ Jthlls 2025 2024 Reconclliatlon to riet incoming resources.. Net Sncomlne reswrces li.W.8831 3,780,741 Adlusted for.. DepreclatioTh of tan8lble fw assets Interest receNed ioss/lprofiil on dlsposal ol tsngible fthed assets Decrease/lincrea5el in stock5 Decreasellih¢reasel in debiors 1.575,793 132.7421 1303.2211 1334,7551 391,641 505,258 2.128 623.219 1,512,607 123,7441 1529,3351 1634.0271 1314,4431 19.6711 3,785,808 Fore exchan8e Neicash provided byopernting èthvits Ibl AMtysis•f nttt4sh 01 2024 Cash fftow 31 M•Kh 2025 Cash at bank and in hand 2,573,223 2,573.223 629.882 629.882 3.203.105 3.20Y,105 PrkrVearAnal$Ot N4tCash 01-Apr-23 Cash flo%Y 31-Mar-24 Cash at bankand in hand 4,526,888 4,526,8E8 11,953,6651 11,953,665 2.573.223 2.573.223 IclAnalpls of thanles In netdobt 01 Apwll 2024 2.573,22J Cash Ilow Other¢h4nie$ 31 Marth2025 629,882 3.203,105 152,9031 152,9)31 179,2891 179.2891 497,6) 3.070.9 Cash In hand, at bank Debt due within ODE year Debt dve after one year Total 2,573,223 Idl R¢¢ond11411on of oei ¢ash Iltyw i<* m¢vtmentin netdtbt 2025 2024 Increase Idecrea5el in cash in the period Repayments (draw downsl of ban& loans Change In nei debt et fundsat siartof year Net fundsat end year 629,882 113Z,1921 497.690 2.S73.223 3.070.913 11,953,665) 1.368.544 1585.1211 3.158.344 2,573,223 24 Commth•nts urthr operntkni lSe At 31 March 202S the tradin8 subsldlary, Communlty Products IUKI Umited, had flDan¢ial commitmentsforthe ase of offlce space for E20.IQOper annum expiring within One yearl2024.. £20.LKN) pei annum expirln8 within one ¥earl. 27