REGIsfERED COMPANY NtiNIBEK. I)037284> (Engl¥ud aDd Wales) REGISTERED CIL4RITY NUMBER.. 244995 Report of the TrStee$ Unaudited FiDaD¢1 Stxtetheats for the Year Ee4[30 September 2025 for 0sw*id CbamlJer5 Publitxtlons Association L4mited(Th¢) Banks Sherid2n DatLun House EleGtra Way Cheshire CWI 6ZF
Oswald Chambtn PThblit•¢ioD5 As%Kiatio Ltwit¢d(fhe) Contettts ofthe Fitianti Ststtlll¢Dts for the year thdcd JO S¢p¢emb¢r 2025 Pag Report of the TteeS I to 4 Independent Eumittet'$ Rtytsrt Statement of FiDgu¢ial AclivttK5 St*t¢meDt of FiDaDcial Position Notes to the Finaneial Statements 9 to 12 Iktoiled StAttw¢Trt of FiD•ncial ActiwitX5 13
Oswxld Cknwbers Pllblicatiolls Associatio L&mited(fbe) Report of the Trnstees for the ye¥r ended 30 SepteEDber 21125 The trustees of the charity also 2ci Is directors of the copanY reStered in the UK for the purp05¢s of the Cothpanies Act 2006 present their rewrt with the fmaDciai statements of the charity for the yw ending 30 Sept¢Jnber 2025. The ttustees have adopted the provisions of Accounting and ReJx>rtiDg by Chariti¢s'. Slatement of Rewr[JM¢nd Pratti¢e applicable to charities prq>3ring their accounts in accordance with the FiDancial RqlO Stsndord applitable in the UK attd Republic of tr¢land { FRS 1021 l¢ff¢ctive l January 2019). The i¥)ard ts currendy rwreseJJied by I[SOl]S &wienced in Christian book Publi110 authorshipy tKK>k5ellTng and business n]XTOgement and &8 wch the stability and objectives of the clwity continue to in a strong ongoing w$ition foi the foreseeable ttI[e. Continuity of appropriate governanee and succcssion plÈnDing for iard memters has Eeert a key part of vision deltvery during this fiJJan¢l year gnd the OUtrking of this as a first ph&%e is explained below. OBJEcrtVES AL¥D AC]IVITIES Objettives and ainLg The principal objective of th¢ company ID the period ulld review was that of a UK registered chaFity engaged sn the preservation of th¢ legary of. and maintenaJJce of the integrity. louether with PTQTnotion of the ChTisÉian Mewge through the life and WOTks of the late Reverend 05d ChaTnb¢rs for wljotn we lyild the tQWTighl of preNiously pritited material datiE from 1927. Significant aetiviti In order to a¢hieve the tsbjeuives of the ¢haTity. the trustees with ow Pa]en Daily Bread Ministrie5 in the USA to whom we hav¢ grantcd publishing rights bave arranged for the mark¢tin& printin& distribution and retailing of the vaJious writings of the late R¢ver¢lld OswTrJd Chambers to w)rldwid¢ de5tiuation$ #nd ouuets. The updat1 edition of My Utm05t For His Highest Modern Classir L5 now available with 311 publication costs ttjei other than a quarterly knnus pay]nent to the author depthdent on sales during tbe peTiO DLring this Period the charity ha5 again contin to provide fidS for certain pubIith EKM)ks in the catalogue to be given t(1 Students in Seven s¢parate UK bascd Bible Collegfs together ivith Resource Grants ftsr those ewb1is1ets for enhancing their libraries and also donated free of charge to (ertatn Chri&ian organisations Wotking tn Third World and East¢Tn European countrie5 such that a neiv re4dership of thcse wvrk5 is e5tablishd. Requests for new foTeigll trajjslations are supported and arranged through our publishing partner5. We have 8t nmde certain financial gE2nts to like minded Christian l5trIeS for the promotion of Cljristian nterial by other writers and SUprtiO Organi1$ who assist in identifying new authors who ivill publish Eook5 ID their language. Thi5 yr publicatioLs of Materi and projects have been fiDanciaIly supwrted in the Czech Republic, East Africa attd Latin America together with gr¥ts for training new auth(>rs through OUT strate8ic partners Media AclatCS IDtCTnational. Admijustrdtion eosts exnded in the accoutttit)8 wiod are once agatn carefully monitoRd in order Èo maxttnise the availability of funds for distribution in 8fdnts attd for the year to 30 Septeth 2025 are consistent with retent years in the region of 13.5Yo of received revenue 2ttd thts Includes travel and accommdation to the USA for OUT 8J]nual series of Board Meetings. At our May AGM irt Grdnd Rapids. USA tnjsiees Rob Wyk£s at CPriSa GuD&%ekerd dowj from the Board. Rob ]Jad been 00 the Board for over 20 years and had se]ved as chair for a sIlfiLt period but had (kcided to dirrtt bis experietjce and abilities in anotheT direction. Charisa had served for one three year term and found her titne coillrnittnent conflicted by her full time eTnployment the UK. We iveTe pleased aptK>ini new tnL8tr& a5 replaccmtnts at the saJne AGM. Andy Feu ¥ Principal of a UK Bible College is well versed in the works of Chalnbers and his ¢ontatts in the UK will assist in outrea¢h to other ¢olleges itl addition th galekeepm in a number of Cbristian organisation5. John Maust had recently retired a5 head of Media Asso¢iatcs Internationa], one of our key St]*¢ partners and he brirw a wealth of exp¢rienG¢ in Christian publishing HorldiYid¢ aDd how best our financial r&8ource5 to appropriate ininistyies for axiEnum ifflpact. A150 Carol Holquis¢ Stood down as tsur chair )]1 tontinlle to selve on the board for a firther year and we apFointed Rick DeH as our new chair. Hi5 long &xperience in direcknn - Our Daily Bread Ministrie5 will assist in furthering our relationship with ow cO[thct publish. Pa8e I
05wld Cbambers Publications Association LiTrited(fhe) Report of tht Tttr5 for the year ended 30 Septsmber 2025 OWECTIVES AND ACTIVITIES Public benefit The trustees are aw3Te of theiT r£S$1b]llts to aci in xc0rda[ wth the Charity CornmissÈon when planning ond undertakii)g their 2divities specifically (x>ntLedion with public knefit and ifs guidanc¢ on chltieS promoting the advancemertt of ieli8ioTh. The clwity therefore r¢rnains comwitt¢d to rE)3k1 available as Thidely and gppropTiately as ssible the pllblish works of th¢18t¢ Revere¥ Osw7]d Chambas by printin& di5trtl>utio]4 and gifting of his and also providiDg fi)ding for vatious transli0$ In langwes other than English. Our annu revenue is provided solely by way of Royalty ineortje rettived in the a¢counliJ)g Ewiod and this has been higher than anticipated in comparison to recent prtvtous years with a 34% illtrease o)rnpar&l to the last year. This together with our publishing partierfs firture marketin8 plans provide a solid basis for ongoing adivities of the charity (o promots it's vision and aims. This h&s come from MY)rldde twk sa]es but primaTily in the USA mark& ¢ontiDues to be strong. The tnjstees knve a]so now agreed a separnie to publish the new Modern cl1( dition in the UK with a Britith based publisher Hodder and these editions are ]K>W available for distribution and purrbase. Pl3ns are being PTepar&l to engage with key individuals in Chtistian n]inisty withtn the UK itt orthr revtve interf in the kS to awÉ(kF readership. During this year we have fimded a sFr¢ial aitton of Christtau History magazine in the USA. devoted entirely to the life and work5 ofOswTrld and Biddy CILamb¢r5 and a]1 costs bave been di5cbarged thin this accounlÈng period. With our publishing partners Our Daily Bread ministri platLS are kitjg pryTed for a video pr&8eDtation of their liv&8 with 5peciali fil producers in the US We continue to maintain and ws5Th1 ly expattd our contscts ivith UK based Bible Collges durin8 the next year and beyond which will allow to pmvide free issue copies of the new UK Modern Cknic edition but al fi]nd certain resources for use by the ColleBes for their students. iogether with pwmotion ofthis tstle through (PUT toota¢ts in the UK. The year 2027 marks the centenary of the first public&Lion of My UtttKkSt For His Highest a[ we intend to se this mtlestone in marketing initiatives ill ly)th the UK and USA. FINANCIAL REVIEW Financial position The finallcial position of the charity at 30 SeptemF*r 2025 for the wior year, Is DN)re fvlty detsiled tn the accounts. can be su[ThSed &s follows". 2025 2024 Net i¢J¢OsneJ(eWdituj (26978) {5.677) U1Cted reY¢nue funds available for the8ettrai purrw of the charity 87.147 I 14,125 Total fvnds 87,147 114,125 The trustees consideT th¢ finan¢ial perfor]nae by the thaFity duTing the year to bave been 5ati5fattory and ¢onsider that the chariry is in a Strong position to ¢ontinuc its aGtiThitie5 the Min{l - year and that the ¢haTStys assets are adequat¢ to fulfil its obligations. Prilltipal fnttdints 5oiirces Income is pThmarily received a5 a r¢5uIt of royalty payments from the publication of by the late Reverend OswaId ChambeTS wl1i¢h the charity holds th¢ rights to. These roya]tie5 are th¢n utilised to Pride fundi to print and distribute fiJrth¢r publi¢atiorLS of ovald Chatnber5 work5 and to suprx)rt organisatiorLS and m2nistrics 1th 5irnilaJ aims objectives. Pa8e2
Oswxld Chaml)ers PbIl¢all0ry5 Associatio Limited(fbel Report ofthe Tnth¢¢5 for the year ended Jll SepttmbeT202S FINANCIAL REVIEW Reserves policy There are no restricted reseNes only a selleral teseTve al all donations givell to benefjctaties are given frte from restriction in the use Ion8 &$ they seTve the purFose of the rr]inistry to which they have been direct. The trte¢s have bcen actively working over recent years to reduce the reserves accumu]ated in the Wbil ensuring that the IKnefici3Ties tho weive sistance are doing Wrk that in keing with the charttys Dill aitns and objectivu. STRUCTURE, GOVERPIANCE AND MANACEMENr Governing documeDt The charity is controlled by its governiThg docwtrf a deed of al r4)nstitul¢s a litnittsj (y)]wy, limit by 8uar¥ntee, as d¢fjned by th¢ Comp#ni¢s A¢1 21Kh5. RecruitweDt #lld ppoiDt]JJ¢Dt of new tTUStees TFU5tees a appoind by the tnerllb¢TS in genera] tn¢eiing5 as and when required thie to 1[eMe( or resIation. Other infonuatiou ¥bout tb¢ cbarity and its ¥dt*Trties The ¢haTity Continues t(> b¢ dependant the v(>luntary smi¢esof its trste¢S and swrtas in aehievin8 its objectiyes. REFERENCE AND ADMINISTRATIVE DETAILS R¢gist¢r¢d CowpaDy Q0372845 (EIland Wales) Registered Cbarity Bumber 244995 Registered otrice 87 Templegate Avellue Leeds West Yorkshire LS15 OHL Trnst¢es I Cant NSGTay Mrs C Holquist R J Wykes (resigned 22.5.25) Mrs A BoucheT-Pye Miss C R D Guna5ekera Book editor (resigned 22.5.25) R W Dehaan Jr Retired book publisher- Chasr A M Du F¢u College PrincÉpai {appointed 22.5.25) J D Mau5t Retired {appointed 22.5.25) Company Secretary I Cant Page 3
Llwhtd(The) Report of the Trustees for the ye¥r 30 September 2025 REFERENCE AND ADMINISTIL4TIVE DETAits IFJdeptttdent Examiner Stuart Banks Bsc FCA BatS Sheridan Datum House Electra Way Crew¢ Che8hir¢ CWI 6ZF This report be¢n PTtpared in accordance with the 5rttiaJ provisio of Part 15 of th¢ Companies Aet 2006 Telating 10 small compglljits. Approvcd by order of the ix)grd of ttusteeson... .. and sigDedon its idjalf by." I C8rtt-Trustee Pagc 4
Indepettdemt ExamiDer'5 Report to the Trustees of
Oswxld chnher$ PublicatiODs Aswtiatioll
Limited(Tbe)
Ind¢p¢ttdenÈ examiner's Teport to the tntsttts of Oswald Cbwbtrs PbIlet1ollS AssociAtioll Limited(fb¢l I'the
Cornp#ny')
I report to the charity treeS on my exaMi[On of the of the CoEDpany ftsrthe year ended 30 September 2025.
Responsibilili¢5 b1$ of report
As the charitys tnte£S of the Company (aTLd al&) its directors for the pwp)s¢s of eonjpany lawl you aTe resEx)JJsible for th¢
preparation tsf the accounts in accordancc with the of the CowÈs Act 2006 Cthe 2(M)6 A¢t).
Having satisfied myself that the atcounts of the ComtAny required to be audited und¢r Part 16 of the 2006 Act artd
aTe eligiblc for independent ex2niinatioJL I rew>rt in rpe¢l of my ex2BJinatson of your chatitys accounts a5 (zJrie
osw1 Chambers PDblitatiOJLS Ass•ciatio Statement of FillAlltial Aeti¥itSts for the year ended 3(1 Scpttmber 2025 2025 UrJTestriGted fiujd 2024 Totsl funds No1¢5 INCOME AND EFIDOWMETraYS FROM Investment income Other illcom¢ 789 67,101 89,856 Totsl 90,316 67,890 EXPENDITURE ON Charitable attlvities Govemance Direct charitsble expenditure Book OrdeTs 9.234 106.102 1,958 12.582 56,407 4,578 Totsl 117294 73,567 NET INCOTrIEIIEXPENDITURI) {26.9781 (5,677} RECONCILIATIOTri OF FUNDS Total hjnds brought fonvard 114,125 I 19.802 TOTAL FUNDS CARRIED FORIVABD 87.147 114,125 Th¢ notes forni part of these futI81 SEn¢ts Page 6
05wd CbAthbers PllblieatioJ A5swi¥tiOn Llmtted(fht) Stxttthtnt of Financial Pwilio 30 September 202) 225 Unyestricted fvrtd 2024 Total funds CURRENT ASSETS Debtors Cash at bak 58.127 29.710 65288 49,462 87.837 114,750 CREDITORS AllUnts fdiing due within one ye4r {690) (625) NET CURRENT ASSETS 87,147 114,125 TOTAL A&SETS LESS CURREPIT LIABILITJES 87,147 114,125 NET ASSETS 87,147 114.125 FUNDS Unrestricted 87,147 l14.125 TOTAL FttNDS 87.147 114,125 The charitable comwdlly IS entitled to exemption from Jdt uttder Section 477 of the Co]npaThi&s Act 2006 for the year ended 30 Septemtr 2025. The members have not required the company to obtain an alit of ats financi statements for the year ended 30 Septemlxr 2025 in aceordance witb Se¢tiou 476 of the Con]paDi&S AÉ 2(M)6. The trust acknowled8e theirrtsFrf)nsibiliti# for la) ensuting that the charitable comparty kws aeo)Lmtin8 re)r&s that comply wth slIOns 386 and 387 of the Comp2nies Act 2006 and prepoFing fJnanciaI statettMIts which give a true and fair view of the state of affaiTS of the ch2ritable cotnpany as at the end ofeach financial year of its Stp]uS or deficii lor each fiDancia] year in aceordancc the Ttquirements of Sections 394 and 395 attd whicb otherwis¢ colljply with Ihe requiretnents of the Compatiies Act 2006 relating to firwi¢ia] st3t¢mertt% so far Is appliL3ble to the ¢haTttsble (mp. (b) The notes fom) part of the ftThaDcial 5tatefflts Page 7 continued..
Oswald Chambers Publications Assotlation LI1ted(fbe) StsteJDÈnt of Financial Positiott- 311 Septeml>er 2025 These financial statements have been Prepared in xcordance wtth the wJvision5 applithle to clwitable compantes subjttt to the small companies regime. The financi3J stst¢me]its were apprnved by the Boald of TnLSte and auth0rxS for issue on . and were si8tted on its beha]f by.. I Cant- Trustee The not fonn part of these financia] staiements Page 8
O$wd ChaTrber5 PublicAtKTrJts Assotiation LimitedlThtl TrqoteJ to thc FInand Stattthtnts for Ibt year eDdtd 30 Stpttthber 21125 ACCOUNTING POLICIFS Summary of sigThificant aCCOWD¢iDg policies The PTin¢ipl¢ att(>unting policies applied tn the preparation ofthese financiat ststements 2Tt setout below. These FK>li¢ies have been cott8Éstently appIlts all year5 present lesS otheTh statsA. B#sls of prepArAtion The fjnancial statements of the ch8Jitthle comwJnyJ whith is a public bejjefit entity under FRS 102, have been prepared in accordance with the ChaTiti¢s SORP (FRS 102) 'AethulltiDg alld RertI by Charities.. stalennt of Recommended Pr&LtÉce applicable to tharities preparing theiT accounts in a{rde with th¢ Fi]]ancia] Rerrf)rting Standard applrtsble in the UK attd Republic of treiand {FRS IIY2) {¢ffertive l J•)uary 2019X.. The finanGia] statements have been PTep8red uttder the hisLOriLxI eost eonvention. The hmdioll212nd presentational curreDcy of th¢ financiat ststaTThts is the Pouod Strrlin8 (£). Monetary arnuts in these finatxcial statements are munded to the nearest £. Golng ¢onttrn There is risk that the royalties which provide in(y)tne from l)ich grattts are Jnade Mryll decrease in the Mture, however the clwity h&5 been receiving adcquate f]n ¢Is¢ Toyatues and disuibuting it by ?Y of grants and donations for t)re than 75 years. No material Uteti&$ that DW doulA on the #btlity of the ¢h8rity to conlinue a% a going concern has been identified by the ts7. OD this basis the oJnsiikr it appttypri2te to prepare the financia] st3t¢ment on a 80in8 eollcem b&8iS. Nalur¢ of incoThe Other incozlle r¢presetLts the walu¢ of myalti¢s tettived from the publÉcation of writlen Kvtks for tilch the charity owls the publiG*ioTL Tights. ID¢ome reeognition Incojne is recognised in the statwle of finan¢ial attivities {SOFA) on a receivable basi4 when a tTrtJsaction or other event results in an incre&se in the charity5 auets OF a reductioo in its liabtliti&8 and only wh¢n the charity h le8ai entitlemenl the income is PTobable atld can be measurAI reliai>ly. Income subject to ternjs and conditions which lllet before the charity is entided to the res(>UTte is not recowsed until the conditioDS have b¢¢n Tn Expendith A liabiliry and the ]%lated expenditure is recognised a Itgal or nstictiVe obligation lsts as a r¢su]t ora p&qt even¢ it is probable that a traosfer of economic benefits wtll b¢ r4tsired iti settlement and the allvnt of the obligation Can be reliably measure<L GT8nts offered subject to ¢onditi4)w whieb have not met the year end 41ate are noted &8 a eommilrnent but rtot a¢cTued as expe])diture. Page 9 ontinued...
oswald Chamkn PllbIiCat AssofiatAo UTril¢dlTh¢ Plotts to the Fkn#neial Stt¢w¢Dts- continued f•r the y¢ar ended 30 Sept¢mb¢r Z025 ACCOUNTING POLICIES- Contined Taxation The trustees consider thatthe charity satisfi&8 the Lests set out in Paragr41h I Schethd¢ 6 of the Financ¢ Ad 2010 for UK corporation tax pUry. Aecorditjgly, the clwity is pontidly ex¢ttwt from tli0n in respect of itlcome or Capital gains received withitl categori&5 covered by Cb2Pter 3 Part I l of the CoTWJation Ta¥ Ad 1992. to the extnt that 5uGh irlf0C or gains are applied exclusively on the specific thaTitsbl¢ obj¢¢ts of the charity and for no other purpose. Value Added Tax És not recoverable by the charity and thttefor¢ tncluded in the rel¢vaDt ¢Sts ij) the Swement of Financial Attivitie5. Fund actouDtiDg Restricted fimd5 can on]y be used for particular r£strietsd thin the obJts of the clwity. Restri¢¢Loris ise Sp[fied by the donor or raised partiaor restrickd putPTr5e5. There tto re3triGt funds at present Designated filnds are unre5trict&l fijnds errna by the Irustees for a rtIcular purpos& There are no de5ignat¢d fimds present. Foreign cllYrtt*ties The financipj slatements are prepared rn wbund stcrlmg Trvhich i5 the financial cenCY of the con4)atry. Foreigll CUTren¢y traTtsa¢tiOEJ5 are initialty record by applyin8 to the forei c4]JTency anJ)unt the SKKTrt exchall8e rate betweenthe functiona] Djrrency ar¥1 the forei currenry at the date of the tr3nsa¢tion. Monetary assets and liabilities denomit)ated in foreign tutteney ai the baiantt sheet aTe translated U5Kng the ¢105iDg rate. Foreign Currency gains aJd los resuitittg from the setdem•]i of trnjsadions and from the translation at period end exchan8e rates of ttN)rtet2ry assets and liabilitifs dentsminated ill foreign CLtrrencie5 are rQglS in the Income Staternent. Debtors Debtors a measurd Attheirr¢coveTable a)Ullts &8 atthe Statement ofFinatict81 Posttion date. Creditors and proTrisions Creditors and provisions for Itabilities and charges ate reo)gnised and [neas at their t{¢j atnounts as at the Statement of Financial Posttlon datr. WltydiDg up or dis501110 of the Charity If up)n winding up or di5501utiOD of the charity there rett)ains any assets, after the satisfaction of all debts and liabilitie5. the represented by the accumulaied fijnd shall be ts3nsletred some other ¢h2titsble body OT bodies having simi]arobjccts to the charity. Page 10 continued...
Oswald Cb¥JDbers PublifatiOJJS Associ¥tiOII LiTrittdlTbe) Nottt to tbt Ststtmutts- cOntiti¢ for the y¢#r ¢ded 30 Sept¢wber 2025 IVESThIENT INCOME 2025 2024 Depisit a¢¢ount inter&%t 460 789 CII4PJTABLE ACTtVlTIES COStS fithdirtg of activities (see note 4) Totals Governan¢e Direct charitable exp¢nditur¢ Book Oidets 9234 24,892 1.958 9,234 106,102 1,958 81,210 36,084 81,210 117294 GRAs PAYABLE 2025 2024 Direct charitable eXpelld1trt 8E.210 22.560 The total 8rants paid to instituttoks dltring Iheyear w&8 as follows: 2025 2024 Various wnts ofIS than £5,Wl eath MAI Europe Bible Educationa] setvices Letra Viva 29,351 37,878 6,000 7,981 17,560 5,000 81,210 22,560 TRUSTEES, REMUNEIL4TION AND BENEFITS A tire[ent gift of £577 iva5 paid during the yw ended 30 September 2025. There were trustees. ren]uneratio or other benefits for the year ffljded 30 Septth 2024. Pagell continued...
Oswald c1MberS Pubiitations Ass•cixtio# LiTri¢td(Tht) Notes to the Fijtsncial St#tements- for the year ended 30 Septejthr 2025 TRUSTEFS, REf+lUNERATION AND BENEFITS- rootinued Trntets, esp¢u5VS The nature olthe trttt5, wds the reimbursementof travel atMI Subsistence eosts.. The numberof tn]stees' to w1M eXpet M%re retmbwsed w&8 5. DEBTORS: AMOufS FALLING DUE wfnllN ONE YEAR 2025 2024 Other debtors 58,127 65.288 CREDITORS: Amoufffs FALLING DUE wfniiN ONE YEAR 2025 2024 690 625 RELATED PARTY DISCLOSURES There we tjo related pty trawactions forthe year ett)ded 30 sept 2025. Page 12
05wald Chambers PublitiO$ Association Limitedctht) l)etailed StstemeTrt of Financial Attivitses for tbe year ended 30 Septtmbtr 21)25 2025 2024 INCOME AND ENDOWMENTS IDvestmeDt incowe Deposit account tnterast 789 Other kncome Royaliies from the exploitation of intrllectual property Exchange rate differences 57,827 9,274 (210) 89,856 67,101 Totsl resourees 90,316 67.890 EXPENDrrIE Ch#rAtxblt attivttles Tnjstees, expenses Book Orifjers Software licejcts attd expeDses Meetin8S Postage Bal charg&% Actourttancy Writing & publication costs Sales tx)nus Sundry Trustee retirement gifts Grants to institutions 8.341 1.958 11.939 4.578 46 1.982 2201 196 90 893 19,954 1,724 150 577 81210 70 643 31.255 494 22.560 117294 73.567 Tots] resources expended 117,294 73.567 Ntt expellditu 126.9781 {5.677) This p2gt does not fonn partof the yau]¢ory finarttial statements Psge 13