DAY ONE CHRISTIAN MINISTRIES
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Day One Christian Ministries
Ryelands Road
Leominster. Herefordshire. HR6 8NZ
Telephone.. 01568 613740
Fax. 01568 611473
Company Number: 260869
Charity Number: 233465
The charity exists to
"Uphold and proclaim the Lord's Day as-.
A creation ordinance
A command of God
A celebralion of the resurrection of the Lord Jesus Christ
A day of rest and worship ofthe glory of God and Ihe benefit of man"

DAY ONE CHRISTIAN MINISTRIES
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OECEMBER 2023
Contents
Page
Important information
Notice of meeting
Report of the directors
Report of the Independent Examiner
Statement of financial activtties
Balance sheet
Notes lo the financial slatemenls
9-14

DAY ONE CHRISTIAN MINISTRIES
Directors of the Charity
Rev Clive Anderson
Rev Don Olden
Rev Garelh James
Rev Colin Jones (Chairman)
Rev Howard Sayers
Rev Dr Jim Winter
Rev lan Cooper (Died 12 December 2023)
David Hails
Prèsident
Mr John Roberts
Managing Director and Company Secretary
Mr Mark Roberts
Key Management Personnel
The directors and Mr Mark Roberts
Slaff and Addresses
Headquarters and registered offic8
Day One Christian Ministries
Ryelands Road
Leominster, Herefordshire. HR6 8NZ
Telephone..
Fax..
01568 613740
01568 611473
Independent Examiners
Jacob Cavenagh & Skeet
5 Robin Hood Lane
Sutton
Surrey
SM1 2SW
Bankers
Barclays Bank plc
81 Sydenham Road
Sydenham
London SE26 SUA
CAF Bank Limited
PO BOX 289
West Malling
Kent ME19 4TA

DAY ONE CHRISTIAN MINISTRIES
NOTICE OF MEETING
Notice is hereby given that the 82nd annual general meeting of Day One Christian Ministries will be held
(DVI on 11 July 2024 via Zoom and 81 Dayone. Ryelands Road. Leominster. HR6 8NZ at 1pm for the
following purposes".
1, To receive the financial statements for 2023 and the report of the independent examiner thereon.
BY ORDER OF THE BOARD
Mr Mark Roberts
Company Secretary
Day One Christian Ministries
Ryelands Road
Leominster
Hereford5hire, HR6 8NZ

DAY ONE CHRISTIAN MINISTRIES
REPORT OF THE DIRECTORS
(continued)
The directors present their annual report and the financial statements for the year ended 31 December 2023,
which have been prepared in accordance wrth the Companies Act 2006 and in accordance with the
Charities Statement of Recommended Practice (Charities SORP {FRS 10211 and Financial Reporting
Standard 102 IFRS 1021
Objectives and activities
Charitable objects
The Charity is governed by its Memorandum and Articles ofAssociation. These stale the Charity's two objects
that bring spiritual, moral and practical benefits to all people."
To maintain the sanctity of the Lord's Day
To maintain and promote the beliefs sel out in the Basis of Constitution.
When planning the charity's activities. the direclors have considered the Chariiy Commission's guidance on
public benefit. In order to achieve this. the below policies have been set out.
Policios lo lurther our objects
Extend our ministry within HM Prisons through the Charity's diary.
Extend our ministry of helping lo produce books for Third World Countnes.
Extend our range of publications.
Structure, governance and managernent
The Charity is run by a Board of Directors, who act as Trustees of the Charity. The directors are drawn from
churches throughoul the United Kingdom. New directors are appointed by the existing directors and they are
inducted and trained as part of the directors, meetings. ¢￿erall responsibility for the Charity's day-to-day
management is delegated lo Mr Mark Roberts. He. along with the directors are considered to be key
management personnel and their remuneration and benefits, including expenses reimbursed are set out in
note 10 to the financial stalemenls. The pay of senior staff is reviewed annually and normally increased in
accordance with average earnings.
Risk management
The directors have considered the major risks to which the Charity is exposed and ¢onfirm that systems are
in place lo mitigate those risks.
Achievements and perforniance
Covid 19
2023 Thankfully this year we had no Covid reslriction bul did end with a cost of living Crisis and high Energy
costs. This naturally has had an impacl on all Ihe work that we do. However we are thankful lo God for His
provision.
Speaking engagaments and events
John Roberts has now retired and stopped taking meeting on behalf of the charity. Churches can contact the
office if they would like a speaker lo come to their church. All of these meetings are free to attend and open to
the public. We are also attending and exhibiting at a number of events in the UK, some by invitation and others
to exhibit.

DAY ONE CHRISTIAN MINISTRIES
REPORT OF THE DIRECTORS
(continued)
Prison Ministry
Last year over 190,000 diaries were distributed within prisons and youth centres Ihroughout the UK and abroad.
Last year was the 45, Anniversary of our prison ministry. We plan to continue printing diaries in 2024 in order
to fulfil demand. We now have a dedicated web site for the prison work. www.
risons da
one.co.uk. The cost of
printing the diaries mainly due to the cost of paper has increased and we are thankful to God for the higher
donations towards this work.
Publications
The Charity Gonlinued to expand its range of literature for both adults and young people. Books continue lo be
sent to Africa and third world countries and are also donated to Christian organisalions for evan9elislic outreach.
Grace Distribution led by Ben Knerr continues to distribute our products in the USA now under CVBBS in order
to extend this work. We also now have a number of dislribulors in various parts of the world. Due to demand
and requests we are also increasing our range of general greetings cards and stationery items.
Day One Tours
Over the past years the Charity has led and promoted parties to the Holy Land and various other destinations.
However trips to Israel are currently on hold. We also arrange tours around the British Museum on a regular
basis. These are led by Mike Keeping and others from the trustees and a number of others outside of the
Irusleeship. These tours are available to the general public who will gain much information from them. Vve also
run a number of events linked to some of our books. The two most popular are Evidence for the Bible and God's
Tree. Details of these events are on the web srte, are free of change and open lo anybody lo attend.
Financial review
Overall, the charity made a surplus of £25,867 (2022.. surplus of £101,351). The balance sheet shows nel
assets of £1,018,38712022.' £992.5201 including bank and cash balances of £227,08012022. £236,035}.
Reserves
The Iruslees regularly review the level of reseNes held by the Charity. The trustees consider that the free
reserves of £605,901 are sufficient but not excessive, and wll ensure that the Chanly is able to continue lo
fulfil ils charitable obieclives for many yeats lo come.
Investment powers
The directors have discretion on how to invest surplus Charity funds.
Directors
Members of the Board of Directors, who are directors for the purpose of company law and trustees for the
purpose of charity law, who served during the year and up to the date ofthis report are shown on page 1.

DAY ONE CHRISTIAN MINISTRIES
REPORT OF THE DIRECTORS
(continued)
Directors. responsibilities
The trustees (who are also directors of Day One Christian Minislries 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 Pfaclicel
Company law requires the trustees to prepare financial statements for each financial year which give a true
and fair view of the state of affairs of the charitable company and of the incoming resources and application
of resources, including the income and expenditure, of the charitable company for that period. In preparing
these financial statements, the trustees are required to..
select suitable accounting policies and apply Ihem consistently.,
observe the methods and principles in the Charities SORP.,
make judgements and eslimales that are reasonable and prudent".
stale whether applicable UK Accounting Standards have been followed. subje¢t to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going Gon￿M basis unless it is inappropriate to presume that
the charitable company will continue its operations.
The Iruslees are responsible for keeping adequate a¢￿unting records thal are sufficient to show and explain
the charitable company's transactions and disclose with reasonable accuracy al any time the financial position
of the charitable company and enable them to ensure that the financial statements Gomply with the
Companies Act 2006. They are also responsible for safeguarding the assels of the charitable company and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company
The above report is prepared in accordan￿ with the provisions applicable to companies subject to the small
companies regime within Part 15 of the Companies Act 2006.
BY ORDER OF THE BOARD
Rev Colin Jone
Chairman
11 July 2024
Day One Christian Ministries
Ryelands Road
Leominster
Herefordshire HR6 8NZ

REPORT OF THE INDEPENDENT EXAMINER
TO THE TRUSTEES OF
DAY ONE CHRISTIAN MINISTRIES
Independent examiner's report to the trustees of Day One Christian Ministries
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31
December 2023 set out on pages 7 10 14.
Responsibilities and basis of report
As the charity's trustees land also rts directors for the purposes of company law) you are responsible for the
preparation of the accounts in accordance wrth the requirements of the Companies Act 2006 {'the 2006 Act'l.
Having satisfied mysèlf that the accounts of the Company are not required lo be audited under Part 16 of the
2006 Act and are eligible for independenl examination. I report in respect of my examination of your charity's
accounts as carried out under section 145 of the Chariles Act 2011 I'lhe 2011 Act'l In carrying out my
examination I have followed the directions given by the Charity Commission under section 14515llbl of the
2011 Act.
Independent examiner's statement
sin￿ the Company'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 thal l am qualified to undertake the examination because l am a
member of the Institute of Chartered Accountants in England and Wales. which is one of the listed bodies.
I have completed my examination. I confimi Ihal no matters have come lo my attention in connection with
the examination giving me cause to believe..
accounting records were not kepl in respe¢t of the Company as required by section 386 of the 2006
Act. or
the accounts do not accord with those re¢ords', or
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 'lrue and fair view which is not a maller considered
as part of an independent examination., or
the accounts have not been prepared in accordance with the methods and principles of 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 the
Republic of Ireland IFRS 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 lo be
reached.
Richard Haffenden MA FCA
Jacob Cavenagh & Skeet
5 Robin Hood Lane
Sutton
Surrey
SM1 2SW
Date..1￿u1Y 2024

DAY ONE CHRISTIAN MINISTRIES
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2023
2023
2022
2022
2022
Unrestricted Restricted Total Unrestricted Restrictsd Total
Funds
Funds
Funds
Funds
Funds
Funds
Note
Income from:
Donations and legacies
Charitable activities
Sales of publications
Investment income - bank interest
Tolal income
134,339
47.671
182,010 228,834
37,302 266,136
263,905
263,905 233,766
233,766
402 030
47671 449701 462600
37 302 499 902
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6,840
371 782
378 622
6,840
16.086
45.212 416 994 344 637
45 212 423 834 360.723
16,086
37 828 382 465
37 828 398 551
Net inGomellèxpenditurel
23,408
2,459
25,867 101,877
{5261 101,351
Transfer between funds
526
Net movement in funds
23,408
2,459
25,867 101,351
101,351
Reconciliation of funds
Funds al 1 January
992 520
992 520 891 169
891 169
Funds at 31 December

DAY ONE CHRISTIAN MINISTRIES
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Note
Fixed assets
Tangible assets
410,027
409,974
Current assets
Stocks - 9oods for resale
Debtors
Cash at bank and in hand
185.403
211.487
227 080
623 970
150,471
204,859
236 035
591.365
Creditors.. Amounts falling
due within one year
Accruals
Trade Creditors
3,300
12 310
3,200
Net current assels
608 360
582 546
Total assets less current liabilitios
Represented by:
Unreslricled funds
Restricted funds
1,015.928
992,520
The company is entitled lo the exemption from the audit requirement contained in section 477 of the Companies
Act 2006, for the year ended 31 December 2023 No member of the company has deposiled a notice, pursuant
to section 476, requinng an audit of these financial slalemenls.
The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which
comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the
stale of affairs of the company as al the end of the financial year and of ils incoming resources and application
of resources, Including Ils Income and expenditure, for the financial year in accordance with the requirements of
sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating lo
financial slalements, so far as applicable to the company.
These accounts have been prepared in accordance wth the provisions available lo companies subject to the
small companies regime within Part 15 of the Companies Act 2006.
BY ORDER OF THE BOARD
Rev Colin Jones
Chairman
11 July 2024
Company Number: 260869

DAY ONE CHRISTIAN MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
1. ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of eslimalion uncertainty in the
preparation of the financial statements are as follows..
Basis of accounting
The financial statements have been prepared under the Companies Act 2006 an¢J in accordance with the
Charities Statement of Recommended Practice (Charities SORP IFRS 102)) and Financial Reporting
Standard 102 IFRS 102). The financial statements are drawn up on the historical cost basis of accounting,
and are prepared in sterlin9. which is the financial currency of the charity, rounded to the nearest £.
Day One Christian Ministries is a private company limited by guarantee incorporated in England and Wales.
The registered office is Ryelands Road. Leominster. Herefordshire, HR6 8NZ. The charity meets the definition
of a public benefit entity under FRS 102.
The Iruslees consider that there are no material Un￿rtaIntieS about the charity's abilily to ¢ontinu8 as a going
concern.
Tangible fixed assèts
Tangible fixed assets are slated at cost or valuation less accumulated depreciation. The costs of minor
additions or those costing less than £1.000 are not capitalised. Depreciation is provided on all tangible
fixed assets, other than freehold buildings. al rates calculated lo wnte off the cost or valuation less
eslimaled residual value of each asset over rts expected useful life as follows..
Furniture and fittings
100h per annum on reducing balance
Computer equipment
330h per annum on a straight line basis
Freehold land and buildings are not deprecialed as the directors consider that the useful economic life is
so long and the residual value so high as to render any depreciation charge Immaterial. The carrying value
of the freehold buildings is reviewed annually to consider if any impaifmenl needs to be recognised.
Stocks
Stocks comprise goods for resale and are stated at the lower of cost and net realisable value. It is the
policy of the Charity lo provide against any stocks that are slow moving or obsolete, and in any event
against stocks that are likely to remain in stock five years after the year end date.
Debtors
Income tax receivable and other debtors are included at the settlement amount due. Prepayments are
valued al the amount prepaid
Cash at bank and in hand
Cash al bank and In hand includes cash and short term highly liquid investmenls with a short maturity of
three months or less from the date of opening of the deposit.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation arising from a past
event that will probably result In the transfer of funds to a third party and the amount due to settle the
obligation can be measured or estimated reliably. Creditors and provisions are recognised at their
settlement amount.

DAY ONE CHRISTIAN MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
(Continued)
1. ACCOUNTING POLICIES (continued)
Financial instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised at transaction value and subsequently measured al their
settlement value.
Income
Voluntary income
Donations and legacies are accounted for once the charily has enlitlemenl to the income. il is probable
the income will be received and the amount of income receivable can be reliably measured.
Investment income
Dividends, interest and rental income is recognised gross in the year of re￿ipl.
Other tradin9 activities
Publication income is slated nel of Value Added Tax
Expendlturo
Expenditure is accrued as soon as a liability is considered probable, discounted to present value for longer
term liabilities. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of
the expenditure to which It relales.
Raising funds
These comprise the costs associated with attracting voluntary income.
Charitable expenditure
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and
those of an indirect nature necessary lo support them. They also include governance costs which
comprise costs associated with meeting the constitutional and statutory requirements of the Charity and
include costs linked to the strategic management of the Charity.
Pension scheme
Pension costs are charged to outgoing resources as they arise.
Exchange gains and losses
Transactions in foreign currencies are recorded al the rate ruling at the dale of the transaction. Monetary
assets and liabilities denominated in foreign currencies are translated al the rale of exchange ruling at the
balance sheet dale All differences are reported in the SOFA.
Leases
Rentals payable under operating leases are charged to the Statement of Financial Activities on a slraighl-
line basis over the lease temi.

DAY ONE CHRISTIAN MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
(continued)
2. DONATIONS AND LEGACIES
2023
2022
Donations
Gift aid on donations
Grants
Legacies
93,031
6,984
8,000
81,769
5,977
178390
3. NET INCOME
2023
2022
This is slated after charging".
Independent examiner's fee
Depreciation
1,220
1,105
4. EXPENDITURE
Raising
Funds
Charitable
Activities
Total
2023
Total
2022
Operational costs
Advertising and exhibitions
Day One magazine
Prison Work
Publications - purchases
Publications change in stock
Royalties and commissions paid
Board and travel
Postage
Printing and stationery
6,840
6,840
2,544
1,370
121,396
34,932
10,325
10,727
47,649
15.762
251 545
16,086
2,862
606
133,704
6,502
5,796
6,484
54,514
2,544
1,370
121,396
34,932
10,325
10,727
47,649
244 705
240 148
Staff ¢o$ts
Pension contributions
Salaries and national insurance
16.320
107 373
123693
16,320
107 373
123 693
14,569
99 978
114547
Prernises costs
Depreciation
Head office premises expenses
Computer costs
Insurance
Light, heal and water
Repairs and renewals
2,631
6,531
7.382
3,869
9,975
2.631
6,531
7,382
3,869
9,975
3674
426
5,486
4,821
3,822
9,585
Other costs
Independent examiners fee
Professional fees
Realised Igainl on foreign exchange
Sundry expenses
Telephone
1,220
2,135
1311
2,032
1,220
2,135
131}
2,032
9178
1,105
2,143
1,676
14 606
Total expenditure
41

DAY ONE CHRISTIAN MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
(continued)
5. TANGIBLE FIXED ASSETS
Freehold Fixtures
land and
and
Computer Total
buildings
fittings equipment
Cost or valuation
Al 1 January 2023
Additions
Disposals
At 31 December 2023
400.000
20.956
6,140 427,096
2,684
2,684
400 000
8 824 429 780
Depreciation
At 1 January 2023
Charge for year
Released on disposals
Al 31 December 2023
17,122
383
17.122
2,631
2.248
19 753
Net book value
Al 31 December 2023
Al 31 December 2022
6. DEBTORS
2023
2022
Trade debtors
Income tax recoverable
Other debtors
Prepayments
110,085
3,884
91,624
5894
103,201
3,086
95,594
2978

DAY ONE CHRISTIAN MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
(continued)
7. RESTRICTED FUNDS
Prison Work
Fund
2023
2022
Income
Expenditure
47.671
{45 212)
37,302
37 828}
Nel incomellexpenditure)
2.459
1526}
Transfers
526
Balance as at 1 January 2023
Balance as at 31 December 2023
Prison Work Fund
Resources were used to distribute pocket diaries (with scripture texts} to prisoners via prison chaplains.
A transfer from the general fund lo the restricted fund took place lo ensure the fund was not in deficit in
2022.
CONSTITUTION OF THE COMPANY
The company is limited by guarantee and each member is under covenant to contribute a sum not
exceeding one year's subscription in certain circumstances as sel out in clause 8 of the Memorandum of
Association.
The number of members is 98 (2022. 1201.
9. LEASE COMMITMENTS
The total future minimum lease payments under non-cancellable operating leases are payable..
2023
2022
Within 1 year
Two to five years
6,580
8,493
The lease expenditure in the year was
13

DAY ONE CHRISTIAN MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
(continued)
10. EMPLOYEE INFORMATION
2023
2022
Wages and salaries
Social security costs
Other pension costs
102,854
4,519
16 320
95,830
4,148
14 569
The average number of persons employed during the year was
No employe8s had emoluments of more than £60.000.
Directors, remuneratlon
The director5 received no remuneration and no directors (2022.. nil) were reimbursed travelling expenses
{2022. £nill
Key Management Personnel
The total employee benefits of the key management personnel of the charity as listed on page 1 were
£62,553 {2022. £55,976}
The managing director's wife received total remuneration of £38,785 (2022. £35.4161 and pension
contributions of £6.593 {2022. £5,912) for her work. The managing director's father received total
remuneration of £2,188 during 2022 for his work for the Society
Pension scheme
The Charity makes defined contributions to a group personal pension scheme. Contributions are
recognised when paid and amounted to £16.320 for the year12022. £14,569).
14