Company registraiion number.. 00781533
Charity registration numb¢r'. 248979
Christadelphian Auxiliary Lecturing Society (The)
(A ci>mpany limited by guaTanieel
Annua] Report and Financial Statements
for the Year Ended 31 De¢¢inber 2023
Buckler Sp¢n¢er Limited
Old Police Station
ChuTEh Street
Swadlincote
Derbyshire
DEI 18LN

Christadelphian Auxiliary Lecturing Society (The)
Contents
Reference and AdministratiY¢ Details
Trustees, Report
2to7
Jt]depend¢nt Examiner's Report
8t09
Statement of Financial Activities
Balonce Shc¢l
12
Notes to the Financial Statements
13 to23

Christadelphian Auxiliary Lecturing Society (The)
Reference aDd Administrative Details
Truslees
S J Ashton
Ljcave
Mr5 S E Slieppard
D Smith
P R CoopeT
E N Walker
N J Smith
S J Ellis
D J Pear¢¢
Mrs R M Pearcc
Chirity Registration Number
248979 (England athd Wale5)
CoThpany Registration Iyumber
00781533
The charity is incorporated in England and Wales.
404 Shaftjiioor Lane
Hall Gr¢eD
Birjningham
West Midland$
B28 8SZ
Registered Office
OSCR Re￿￿51¢red Nutnb¢r
SC045786 (S¢otland}
Independent Ex4miDer
Bucklcr Spencer Limited
Old Police Station
Church Street
Swadlincote
Derbyshire
DEII 8LN
Page I

Christadelphian Auxiliary Lecturing Society (The)
Trustees, Report
The trustees, who are directOT5 for the purpose5 of company law, pres¢nt the annual r¢port togdher with the
rLnancial statemetlts of the charitable Gompany for the year ended 31 D¢¢ember 2023.
Objeetivt$ and activitie5
Objects and oipns
The objt¢lives. purpose and fun¢iions of the Society are to promote the Faith of the Christadclphians within th¢
UK and to provid¢ support for individual Christadelphian ¢ongr¢g*ions and individuals to preach and t¢ach the
Chris¢ad¢lphidn Faith worldwide.
Page 2

Christadelphian Auxiliary Lecturing Society (fhe)
Trustee5' Reporl
Obj£ctiVES, sir4legiu and ac￿VIll¢S
In 2023 th¢ Society ha5 again been very ar¢iv¢ with mally fa¢¢-to-face and online activities. Bookings are being
made for the inain Bible Exhibition and the smaller "The Bible Today Cxhibilion. The Bible Lcaming Centre
has be¢n open for over 10 yeaTS and in 2023 severa] Dew courses have com]n¢n¢ed. The prcaching work io the
Iraiiian and other asylllm seeker5 continued at pac¢. both in person and ot]line.
Leaflets were sllpplied and items such a5 booklets, DVDS, et¢ were also sold. We roniinue to r￿¢]ve a number
of initial requests for literature and s¢cotkdary requests from those receiving th¢ literature. Severa] new ¢ontact5
requcsted corr¢5ponden¢e courses.
We continue lo produc¢ the CALS Diary, which contains a v&st amount of inform2lion about ihe
Christadelphian Brotherhood world-wide. We produce a page per month Bible Message Calendar each year,
which is supplied to the Christadelphian community world-wide for preaGhing puryose5.
The CALS Depoi in Birniingham continued to service all r¢que5ts for literature, CDS, DVD5 etc. It is op¢rated
from premises OWryLed by the ChTisiadelphian Magazine and Publishing Association and is adiTJinisiered by staff
working for aijd ¢Tnploycd by th￿ organisatLOll.
The Society conducts Bible Campaigns and Bible Exhibitions throughout the UK. These are designed to
introduce the Christadelphian Faith to the public and to stimulate interest in the Srriptures. The onlit]¢ campaign
cornmenc¢d in 2020 during lockdowi still continues. It wa5 launched under the banner "gospel online and it
has its website and makes exiensive use of social media. Short presentatioDs are added weekly and
fe¢dbackldi5CU5sion is encouTaged.
During 2023, the Society h85 continued io develop its existing online platforms, its main website
ww.therhrisiadelphiaDs.org.uk. "Understand your Bible.. "Life's Big QuestlOll5" and "Eviden¢e - you d¢¢ide"
'gospel online" and there 1$ a virtual version onliDe of the ]]iain Bible F.xhibition. A signiflcant upgrade has
tak¢D place to'understand your Bible" providing incorniation in different languages and plarforms.
Interest in the gospel message from refugees and &sylum seekers has Continued. The Society purchased
Bibles in FaTSj. arranged courses for these refugees arrang¢d the tratlslaiion of varioiis leaflets and books
from English to Farsi. To date over J,000 bapti51n5 have tak¢n place and there aTe aroutld 4,000 further
prearhing contacts. The work coniinues in 2024.
Work has ¢ontinued during 2023 on preparing a social media strategy. It 15 expected that this will be available to
utilsse in 2024.
At ea¢h TTuslees meeting. #¢ least one ¥ov¢mance topic is di5¢ussed. 2023, die Trn5tees have started to revislt
the charity 8overnante questions prcpar¢d by the Charitie5 Commission, following an initial consideration irt
late 2020 and 2021. Other ongoing training takes place as agreed by the Trustees.
Th¢ Society has taken advantage of increasing interest rates, with the safe depositillg tsf its r¢s¢tves acr05S
several banking institutioDs.
All of the infomjatioii about our activities 15 available from OUT free catalogu¢. and is also given in brief in th¢
front part of our CALS Diary. Details of BTanth activilies and th¢ Work of each Section of th¢ CALS ￿e
published in full in the Annu￿ Report and Accounis.
We arc most grateful to our Heavetily Father for abundantly blessing our work this year and pray for His
guidallcc in the day5 remaining.
Page 3

Christad¢lphian Auxiliary Lerturing Society (fhe)
Trustees, Report
Pmblic benefil
The prcachiE)g Carried out 15 for th¢ benefit of the public who are invit¢d and encouraged to learn ihe faith of
the Bible in the same way as Christ'5 original followers spread the Gospel tnessage to all who would lisien.
The tru5tC¢5, in making decisions about our activities and the ways ollr funds are expeE)ded, have due T¢g3rd to
these objectives and the ChaTity Commissioti's public benefit guidanGt when exercising any pow¢rs or duti¢s to
which the guidance is ielevant.
The trustees confimi that they have complied with the requircment5 of section 17 of the Charities Act 2011 to
have due regard to the public benefir guidance published by the Charity Commission for England and Wales.
Finanti&l review
Polic) ort r￿erVeS
Tlie Society retain5 311 of its knv¢stmenls as cash deposit5. This enables the Society io have ready ac¢¢ss lo fund5
as and wh¢D the need arises. The Society's policy on reserv¢s LS to build up re5¢TV¢S to enable major preaching
¢ampaigns io be undertaken. A minimum of Six months operating expcrtditure i5 h¢ld in reserv¢s.
Principalfunding sourco
The principal funding resources are the sales of th¢ Charity's publications, donations from Christadelphian
organisations and individuals and legacies.
During the p￿t year, income from Christadelphian orgall15ations atld individuals accounted for 66Yo 12022
79%) of total income. Miscellaneous incom¢ account¢d for the rctnaining 340/¢12022- 21U/o
Tru5tc¢$ and officers
Th¢ trustees atKI officer5 5¢]viNg during the year and sinGe the year end were as follows..
'rru5tees'.
S J Ashton
LJCave
Mrs S E Sheppard
D Smith
P R Cooper
EN Walker
NJSmith
S J Ellis
D J Pearce (appointed 13 May 2023)
Mrs R M Pearce (appointed 13 May 2023)
Structure, governance And rnanagement
N41ure ofgoverning
The charity is controlled by its governing document. an Articles of Asso¢iatioll. and constitutes a limited
tsmpany, limited by guarantee, &s defjned by the Companies Act 2006. A revis¢d set of Article5 Was tabled and
approved at the 2021 Annual General Meeting.
Page 4

Christadelphian Auxiliary Lecturing Society (The)
Trustees, Report
Rerruilmenrf unduppointment ofiruslees
The democratic arrangemcnts of the Christadelphian Auxiliary Lecturing Sociery {CALS} subjects the Trnstees
to an ele¢tioD at least every third year.
On 13 May 2023 Mr D J Pearce Mrs R M Pearce were appointed as Trustee5.
The Society has review￿ the Skill sets requtred on the rommittee of Twstees and expects to apwint ￿ leasi one
additional Tru5t¢e during 2024.
Page 5

Christadelphian Auxiliary Lecturing Society (The)
Tru5tee5' Report
Induelion training of irustees
All Trustee5 are already fatniliar with the aims of the ChaTity 2nd the m¢thods of working.
All new trustees receive a pack contailling..
The ChaTtty Commi55ion's guide "Th¢ Essential Trustee
Latest financial statemetlts
Copies of the mefftoTandum and articles
- A copy of the minutes of the previous m¢¢ting of the Managersjent Committee
Ongoing training for all Trustees is agreed throughout th¢ year.
Organisoiionul strud4re
In t¢Tms of organisation, the UK is divided into 10 CALS Branches. each with its OWE) secretary and treasurer.
Lach Branch encourages preaching in its area, and also reports to the Management Committct and otlier
Branches by mean5 of minutes of meetings. and by sending r¢presenta¢ives to tli¢ Annu&l General Meeling and
Confereiice. In this way the CALS is seen to be accountable to all Chrisladelphian ecclesia$ li.e. church
congregations). In addition. there are othcr ¢ommitt¢¢s that fall within the 3c¢ivities of the society. These are the
Bible Exhibition. Campaibms, Diary, Solihull Bible Learning Centre and Literature ¢ommitt¢¢s.
The Trustees coopt a nurt)kr of individuals with specific skills to ass15t the on8OLng work of th¢ Society.
Infortnal relation5 are maintained with other Christadelphian bodies throughout the world.
Relationship5 wlth related p#rtie5
Other ChristAdelphi#n bodies
Whilst the charity ha5 no formal r¢lated parties, close links are maintained with other Christadelphian bodies
throughout the world.
FiN¥n¢ial instruments
Objeclives tsndpolicies
Th¢ charity's activiti¢s exp05¢ It to a number of fitLanc&al risks including tash flow risk and liquidity risk. The
Lharity managcs th¢5¢ by keeping sufficient cash reserves lo mee¢ planned ¢xpenditur¢.
Th¢ charity does not U5¢ derivative financial instruments.
Sta¢¢m¢nt of trustte5' responsibilities
The trustees (WI￿ are also the directors of Christadelphian Auxiliary Lecturing Soci¢ty (The) for the purposes of
company law) ore responsible for preparing the In]stees' report and the fin#ncial 5tat¢ments in acwrdance with
appli¢able law and Ut]ited Kingdotn .4ccounting Standards (United Kingdom Generally Accepted Accounting
Practice), including fRS 102 'The Financial R¢portkng Standard applicabl¢ in thc UK and Republic of Ireland"
Company law requi￿S the trustees to prepare fJTLan¢ial statements for each financial year. Under wmpany law
th¢ trustee5 must not approve the finat)cial statemcnts unles5 th¢y are satisfled that they giv¢ a tNe and fair vi¢w
of the state of affairs of the cl)aritable company and of the incoming resources and applicatiotl of resources.
including its in¢ome and expet]diture, of the charil&ble company for that period. In preparing the5¢ financial
siatetnents. the IWStee5 ar¢ requircd ro..
Page 6

Cbristadelphlan Auxillary Leeturillg Soelety cfhe)
Tryste￿, Report
seleGt suitable acCo￿ting rxTrlicies and apply thett) o)nsistentty',
observ¢ th¢ m¢thods and principles in the Charritits SORP..
make judg¢Tnerts estimatts that are re￿onable and pn]den
State whcther applicable acwuntln8 sL￿daY￿S, comprising FRS 102 hav¢ been followcd subj¢ct ¢0 any
Enater1￿ d¢partures disclosed and explained in tht financial st2tetllents.' and
prepare the fiTJBncial stmements on th¢ going concern b&sis unle85 it js inappropri8te to presum¢ that th¢
charitable cotnpany will continue in bu5iRe55.
Thc trustees are reB￿nsible for ketping proper a(wunting rrwrds that can dise105e with r¢asonabl¢ a¢curacy at
y time the flnanci￿ p)sition of the th4rit¥ble company and enable th¢Tn to tnsure the fuwKial st3t¢menlS
comply wTth the C.otnp3t]ies Act 2006. They aT¢ a150 Tesportsible for $￿e8Uarding the aS$¢L8 of the charitable
ompany and hence for tthng rasonable steps for the prevention and detrltion of fraud Oth￿ iT￿g￿arl[le8.
The trustee5 are responsibl¢ for the maintenanc¢ and inte￿Ity of the corporaie ond f]nanci￿ infortnation
included on the chuitabl¢ COMp￿Y'S wcbsii¢. Legislation governing the prq>ardtion and di5S¢tnination of
financial ststemenL8 may differ frorll legislation in other jurisdiction5.
The annual rerA)rt was approved by the tN5tees of the chariry on 20 Marth 2024 and sigt)ed on its behajf by..
ooper
Trust¢
Page 7

Christadelphian Auxiliary Lecturing Society (The)
Independent Examiner's Report to the trustees of Christadelphian Auxiligry Lecturing
Society (The) ('the Company,)
I report to the chariry trustees on my examination of the accounts of the Company for the year ended 31
December 2023.
Ke5P0115ibilities and basi$ of report
As the charity's Irustees of Christadelphian Auxiliary Lecturing Society (The) land also its dirrctors for the
purpos¢s of compatsy law) you aTe responsible for the preparation of the a¢counts in a¢cordance with the
requiremcnts of the Charities and Trustee Investtn¢nt (Scotlandl Act 2005 ('the 2005 A¢t'l, the Charities
A¢counts {Scotlandl Regulatiops 2006 (a5 amended) and th¢ Companies Act 2006 I'the 2006 Act'l. You are
sat15fLed that the acoounts of the Compat)y are not required by charity or ¢(>inpany law to be audited and have
chosetl instead to have an indcpendent ewnination.
Having satisfied Jnyself that the accounis of Chri5tadtlphian Auxiliary Lectwing Society (The) are noi required
io be audited under Part 16 of ihe 2006 Act and are eligible for independent examination, I report in T¢%pect of
Ihy examination of your charity's ac¢ounts as carried out IlDd¢r section 145 of the Chariiie5 A¢t 2011 I'the 2011
Act'l. In Carrying out my examination I have ftsllowed the Tequiretnents of Regulation I l of (he Charilies
A¢counts (Scoilandl Regulaiions 2006 {as ainended) and the Dire¢tions given by the Charity Comtnission under
se¢tion 145(5}Ibl of the 201 l A¢t.
Independent ¢xarniner's Statement
Sin¢¢ the CoTllpany is required by company law to prepare its accounts on an a¢cruals basis and 15 r¢gister¢d as
a cliarity in Scotland your examiner musi be a mcmbcr of a body listed in Regulation 11121 of th¢ c.harities
A¢count5 (Srotlandl Regulaiiot)s 2006 las amended). l Gan confirtn ihat l am qualified to undertake the
¢xatnination because l a r¢gistered member of Institute of Chartered Accountants in England &nd Wales,
which is one of the listed bodies.
Since Chrisiadelphian Auxiliary Le¢￿ring Society lThe}'s gross income exceeded £250,000 your examiner must
be a member of a body li%ted in 5¢¢¢ion 145 of the 2011 Act. I confirn) that l am qualified to undertake the
exan)inaiion because l a]n a meinber of Inststtjte of Chartered Accountants in England and Wales, which is on¢
of the listed bodics.
have completed my txamination. l ¢onfirin thai no matters have ¢ome to my attentiotl in ¢onnectitsn with th¢
examinatiotl giving m¢ cause to believe..
accounting records w¢re not ktpi in r¢5pe¢t of Christadelphian Auxiliary Lecturing Society (The) as
T¢quired by section 386 of ihe 2006 Aet and Rcgulation 4 of thc 2006 Accounts Regulations,. or
2. the accounts do n(ii accord with those records with the accounting requirements of Regulatton 8 of the
Charities Accounts {Scoiland} Regulations 2006,. or
3. the account5 do not comply with th¢ accountitjg requiremenis of ￿ttion 396 of the 2006 Act other than
any requirein¢nl that the a¢¢ounts give a 'tru¢ and fair view, which 1$ not a matter considered as part of an
independcnt examination,. or
4. the accounts have not been prepared in a¢cordanc¢ with the methods and principles of the Statement of
R¢commended Practice for accouniing and reporting by charsties lapplicable to charities preparitjg their
acctsunts in accordanc¢ with the Flnancial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 10211.
I hav¢ nD concerns and have come across no other matters in conn¢¢tion with ihe examination to which atientson
should be drawTJ in this report in order to enable a prop¢T understanding of th¢ accounts to be r¢a¢hed.
Pag¢ 8

Christadelphian Auxiliary Lecturing Society (The)
Independent Examiner's Report to the trustees of Christadelphian Auxiliary Lecturing
Society (fhe) ('the Company,)
RiGhard Spencer BA FCA
Institute of Chartered Accountaljts in England and Wale5
Old Police Station
Church Streei
Swadlincote
DLrbyshire
DEI18LN
20 March 2024
Page 9

Christadelphian Auxiliary Lecturing Society (fhe)
Statement of Findncial Activities for the Year Ended 31 December 2023
(Including Income and Expellditure Accounl and Statcmcnt of Total RecogDised Gains
and Losses)
UtLr¢$tricted
fund5
Restricted
funds
31 Decernber
2023
Note
Intorne and Endownhents from:
Don3tions and legacie5
Charitable activities
Investment income
156.538
31.938
19,972
14,842
34,5?0
106
171,380
66,468
20,078
Total income
208.448
49,478
257,926
Exp¢thditure on:
Charitable activities
(83,136)
1144.6081
{227,744}
Total expenditUTe
Net iiiCOTn¢llexpenditur¢)
-[rnDsfe￿ between funds
183,136)
{144.6081
(227,744)
125.312
1101.4681
195,1301
101,468
30.182
Net inoveinenl in ￿ndS
23,844
6,338
30,182
Reconciliation of fund5
Total funds brought forward
Total funds carried forwaTd
610,895
16,397
627,292
13
634.739
Unre5trided
fund5
22.735
Restritted
funds
657,474
31 December
Z022
Note
IRcorne *nd Endowm¢nt$ from:
Donations and legaci¢s
Charitabl¢ &ctivities
Investment income
256,702
41,608
5,371
3,970
23.288
260.672
64,896
5.371
Total income
303,681
27,258
330.939
ExpeNditure on:
Charitable activiti¢s
69,480
165,0461
234,526
Total expenditure
Net in¢omei{expeTJditur¢)
Transfer5 b¢lween fund5
69,4801
165,046
234.526
234,201
118,7J9)
1137,788)
118,7)9
96,413
Net rnovement in funds
115.462
{19,0491
96,413
Rccontiliation of funds
Total funds brought forward
Total fi]iids Garri¢d forwaTd
495,433
35.446
530.879
13
610,895
16,i97
627,292
The notes on page5 13 to 23 forni an iDi¢gTal part of these financial statements.
Pag¢ 10

Christadelphian Auxiliary Lecturing Society (fhe)
Statement of Financial A¢tiTrities for the Year Ended 31 December 2023
(Including Income and Expenditure Account and Statemellt of Total Recognised Gains
and L055es)
All of the ¢harity's activities derive from continuit)g operaÈion5 during the above periods.
The funds breakdoMTr for 2022 ts shown in not¢ 13.
The noies on pages 13 to 23 forni an integral part of these financial statements.
Pagell

ChristgdelphiAll Auxillary IK¢turing Soeltty (The)
(Registratlon number: 00781533)
Bal*n¢e Sheel Is at 31 December 2023
io
2022
Note
FiJ¢d assets
Tangihlt &ssets
Curreni A55ets
Debtors
Cash at bank and in hand
10
14.478
644.195
3.613
625,628
658.673
629,241
Crtditors.. f#Jlith8 due With1￿ year
12
(1.200
1,950
Net eurr¢ni *SStts
657,473
627,291
Net ￿Sets
657,474
627,292
Funds of the ch¥rlty".
Rejtricted income hnds
Restrictd
13
21735
16,397
Unrestricted ineome
Unrestricted funds
634.739
610895
Total
13
657,474
627,292
For thc fitsartcia] ending 31 D¢mnber 2023 the ch&Tity was entitled to ¢xemptii>n from audit und¢T S¢Ction
477 ofthe Comparties Act 2006 relating to StrLall ¢ompHnies.
Dirciors. resJx)nsibiliti¢8:
The m¢mb¢rs have tkot required the charity to obtairt an audit of its accowits for tht year in question in
accordance with section 476,. and
Th¢ directors acknowledge th¢ir r¢sp)A8ibiliites for complyiDg the requirements of the Act wth r¢5P¢rt
to accounting records atxl the Preparation of ￿coUnts.
The fin￿01a] Statem￿t$ on pa8cs io to 23 were approved by the tnL8tres. and autknrised for i8$U¢ Ot) 20 March
2024 and signed th¢iT brhaif by..
P R Coopcr
Trustee
The noles on pages 13 to 23 fomi an Antegral part of these finantiat statetnetts.
Pag¢ 12

Christadelphian Auxiliary Lecturing Society (The)
Notes to the Financial Statements for the Year Ended 31 December 2023
I Charity 5tat115
The charity is limited by guarantee, incorporated in Englat]d and Wales, and cons¢qllently does not have shaT¢
capital. Ea¢h of thc trustee5 is liable to contribule an amount not ex¢eedinE £1 towards the as5¢ts of the charily
in tlie event of liquidation.
The addr¢ss of its registered tsffi¢¢ is..
404 Shaftmoor Lone
Hall Green
Birtningham
W¢5t Midlands
B28 8SZ
These finan¢ial statements were authorised for Issue by the trustees on 20 March 2024.
2 Aetounting polities
Summgry of signifi¢ant accounting ptslici￿ athd kty gccounting estimAte5
The priiicipal accounting policies applied iii the Preparatiun of these financial stst¢Tnents are Set out below.
These policies have been cons1Stently applied to all the vears PTes¢nied, unles5 otherwise Stated.
Statement of complianee
The financial stateinents have been prepared in accordance with Accounting artd Reporting by Chariti¢s'.
Staterncnt of Recommended Practice (applicable to cliarities preparing their accouDts in accordaD¢e with the
Financial Reportin8 Standard applicable in the UK and Republic of Ii¢land IFRS 1021) (issued iii October 20191
{Chariti¢5 SORP IFRS 1021). the Financial Reporting Standard applicable in the UK and Republic of Irela]]d
(FRS 1021 and th¢ Companies Act 2006.
Ba$1$ of preparitlon
Christad¢lphian Auxiliary Le¢tllring Society {The} meets the definition of a publir benefit entity under fRS 102.
Assets and liabllities are initiajly recoBni5¢d at historical ¢ost or transaction valiie unless otherwisr staled itl the
r¢lcvanl accounting policy notEs.
Going eonterD
The trustees ¢onsider that there are no material uncertainties about the charity'5 ability to continue as a going
concem nor any significant areas of unceilainty that affect th¢ carrying value of a5set5 held by the charity.
F.xeMptiO￿ from prepaTing x cash flow $t#tement
The Gharity opted to early adopt Bulleiin I published Dn 2 February 2016 and have therefore not included a cash
flow siatement in these financial statements.
Income and endowments
All income is recognised once the Gharity has entitlemetlt to the iocome. il is probabl¢ that the income will be
received atld the amount of the incon]¢ receivable can be measured reliably.
Page 13

Chri5tadelphian Auxiliary Lecturing Society {The)
Notes ¢0 the Financial Statements for the Year Ended 31 December 1023
DonulioN5 legaries
Donation5 are recognised when the charity ha5 been notified in writing of both th¢ amouni and settl¢ment date.
In the event that a donation 15 subjecl to conditions that require a level of pcrforman¢e by the charity b¢fore the
¢hiriry is entitled to the funds. the income is deferred and not recognised until either thos¢ ¢ondition5 aT¢ fully
et, or the fulfjlment of those conditlOll5 is wholly within the control of the charity and it is probable that these
conditions will be ￿[rjIled in the reporting period.
Legacy gifts are recognised on a case by case basis following rhe grant of probate when the
adtninistiaiorlexecutor for the estate ha5 communicated in I¥Tiiing both the amount and 5¢t¢lement date. In the
event that th¢ gifi is in the form of an asset oth¢r than cash or a fjnancial asset tradcd on a rccognistd siock
exchange, recognition is 5ubj¢¢t io the value of the gift besn¥ reliably measurable with a degree of r¢a$onablc
ccuracy and th¢ Iltle to the &%se¢ having been transferred to the charity.
Jnvgsiment iNcome
Dividends are recognised once the dividend has been declared and notification has been reccived of the dividend
due.
Expenditure
All expenditur¢ is recognised onc¢ there is a legal or constructive obligation to ihat ¢xpenditure. it is probable
Settlement is required and the atnount can be measured reliably. All costs are allocated to the applicable
cxpendi¢ure heading tl)at aggregate similar cost5 to Ihat category. Where costs Catinot be directly attribuittd io
particular headings they have been allocated on a basis consistent with the use of resource5.
Charilable aclivilies
Charitable expenditure cotnprises th05¢ Costs incurred by the charity irt ihc delivcry of its activities and 5¢rvices
lor its bcJiefLciaiiES. It includes both costs that Can be allo¢ated directly to such activities and those cost5 of an
indsr¥¢i nature ne¢essary to support them.
Governancc ¢osts
These include th¢ costs attributable to the charity's compliatL¢e with con515tiitional and statutory requirements.
including (iudii, strategic management &nd trustees, rneetings and reimbllrsed expenses.
Taxation
'rhe cliarTty is considered to pa5S the tests set out in Para8fY4ph I Schedule 6 of the Finance Act 2010 and
therefor¢ it meets the definition of a charitable cornpany for UK ¢orporation purposes. Accordingly, the
harity is potentially exempt from taxation in respeGt of income or capital gaLDS received within categories
cov¢red by Chapter 3 Pan I l (>f the Corporation Tax Act 2010 or Sertion 256 of the Taxation of Charg¢able
Gain5 Aci 1992, to the ¢xtent that such income or gains are applied ¢xclu5ively to charithble purposes.
Tangible fixed Assets
Individual fixed assets costing £100.00 or mor¢ are initially recorded at ¢ost, les5 any subsequenr accumulated
deprcriaiioTh and subs¢quent accumulated impaiTmtnt 1055e5.
Page 14

Christadelphian Auxiliary Lecturing Society (The)
Notes to the Finaneial Statements for the Year Ended 31 December 2023
Depretiation arnortisgtion
DepreciatlOIl IS PTovided on tangible fixed assets so as to write off the cost or valuation. less any e5titnated
T2%idual value, over their expected useful ¢Gonoiric life as follows..
A55et ¢l#$$
Moror vehicle5
Depreciatio￿ method and rate
20/0 ori cost
Trgde debtor5
Trade debto)rs are amounts due from cu5tomeis for inerchandise sold or servi¢¢s performed in the ordinary
coursc of bu5iThess.
Trad¢ debtors arc recognised initially at the transaction PTice. They are sllbsequently Tneasured at transaction
price, Ic55 provision for impaitment. A provision for the impaimenl of trade debtors is established whtn ihere is
objective evidence that the charity will not bc able to collect all amounts due according to ihe original t¢mis of
the receivables.
Cash and ¢#$h equivalents
Cash and cash equivalents comprise cash on haThd ond call deposits, and other short-tertn highly liquid
investments thir are readily GDnvcrtibl¢ to a knowTh aniount of cash and are subject to an insigtlificanl risk of
change in value.
Trade creditors
TTa(le ¢reditor5 ar¢ obligations to pay for goods or services that have been acquired irk the orditlary ¢ourse of
bu5in¢ss from suppliers. Accounts payable are classified ￿ currEnt liabiliti¢s If the charity does not have an
uncondilii)nal right. at th¢ end of the repi)rting period. to defer ￿ttl￿mCnt of the creditor for at Ica5t ￿e1ve
months after the reportitjg date. If there 15 an uncotjditional right to deler settlement for at least N¥elve months
aft¢r the reporting date. they are presented as Tron-cllrrent liabilities.
Trad¢ creditors are rectsgnised at the tTansaction price.
Fund structure
UnrestTIGted incojne futlds are general funds that are available for us¢ at the trusie¢s' discretion in fvrth¢rJn¢e of
th¢ objcctives of the charity.
Resiricted incoTne funds are those donated for use in a particular area or for specific purposes, Ihe use of whi¢h
is rt5tri¢ted to that ar¢a or purpos¢.
Financial instruments
Classiflcalio
Financial assets alld fiThan¢ial liabilities arc recognis¢d when th¢ charity be¢ome5 a party to th¢ cori¢ractual
PTovisioll5 of the instrument.
Retf)gnition and￿￿&s￿reMe￿I
All financial a5S¢ts and liabilities are initially measured al transaction price (including tran5adion costs)
inancial liabilities are d¢recognised only when the obli¥ation speGifi¢d in the contract is discharged, can¢¢lled
or expires.
Page 15

Christadelphian Auxiliary Lecturing Society (The)
Notes to the Financial Statements for the Year Ended 31 December 2023
3 Income from donation$ #nd legacie5
Unrestricted
funds
General
Restrirt¢d
fund$
31 Deeember
2023
31 December
2022
Donations and legacies:
Donations from individua15
Legacies
Donations re property sales
71,746
60,385
24,407
1.340
73,086
60,385
37,909
73.738
146,049
40.885
13,502
156,538
14.842
171.380
260,672
4 Income frorn charitable activities
Unrestricted
funds
Gentral
Re5tri¢ted
funds
31 D¢tember
2023
Litetature
Diarie5
Bible exhibition
Branch activiiies
Bible message calendar
Bible learning centre
3.415
3,415
2,271
3,152
4,985
2,271
i,152
4,985
34,530
34,530
31,938
66,468
Unre5trict¢d
funds
G¢nerAI
Restritted
rund5
31 December
2022
Literature
Diarie5
Bible cxhibilion
Branch activitie5
Bible tnes%age calendar
Campaigns
Bible leartling ¢entre
1,821
23,616
,733
9,127
1,821
23,616
1,73.3
9,127
5.311
1,096
22,192
1,096
22,192
41.608
23.288
64,896
Page 16

Chri5tadelphian Auxiliary Leeturing Society (The)
Notes to the Financial Statements for the Year Ended 31 December 2023
5 Investment incoThe
Unrestricted
funds
General
Restricted
lund5
fund5
Interest receivable 2nd similar income.,
Inierest receivabl¢ on bank deposits
19,972
106
20,078
Total for 2023
19,972
106
20.078
Total for 2022
5.371
5.371
6 Expenditure otl charit9ble Hctivities
Unre5tri¢l¢d
funds
General
Restriclcd
JI Dorember
2023
31 December
2022
Othcr sales
Litcrature
Diarics
Bible exhibition
Branch activities
Refugee preaching
19,812
9,175
6.491
5,696
15,075
19,812
9,175
6,491
5,696
15,075
102,808
500
3.989
25.896
36.i17
785
1,200
10,733
7,127
8,813
165
14,6Q9
122,709
I.Q02
4.358
28,422
35,388
102,808
500
Caleiidar5
Campaigns
Bible learning centre
Young pwple's preaching
Lifc's big quesiions
3,989
22,898
2,998
36.317
785
1.200
1,200
83,136
144.608
227.744
234.526
Page 17

Christadelphian Auxiliary Lecturing Society (The)
Notes to the Financial Statements for the Year Ended 31 December 2023
Unrestricted
fllnds
General
Restricted
furtds
31 December
2023
Other sales
Liierature
Diari¢s
Bible exhibition
Branch activttse5
Refugee preaching
19,812
9,175
6,491
5.696
15.075
19,812
9,175
6.491
5.696
15,075
102,808
500
102.808
500
Calendars
Campaigns
Bible l¢aming centre
Youtig people's preaching
I,if¢'s big questLOtLS
3,989
22,898
3,989
25,896
36.317
785
1.200
2.998
36,317
785
1,200
83.136
144.608
227,744
Unrestricted
lunds
Gerterxl
Restricted
(und5
31 Dec¢mbtr
2022
Other sales
Literatllrc
DiaTies
Bible exhibition
Branch activities
Refugce preaching
Bible line
CaleDdars
Campaigns
Bible learning ¢entre
Lif¢'s big questions
10,733
7,127
8.813
165
14.609
10,733
7,127
8,813
165
14.609
122,709
1.002
4,358
28,422
35,388
1,200
234,526
122.709
1.002
4,358
23,675
4,747
35.i88
1,200
165,046
69,480
Pag¢ 18

Christadelphian Auxiliary Lecturing Society (The)
Notes to the Financial Statements for the Year Ended 31 December 2023
Activity
undert4ke
directly
31 December
2023
Other sales
Littrature
Diari¢5
Bible exhibitio
Branch a¢tiviiies
Refugee pr¢afjhing
Bible Line
Calend3rs
Campaigns
Bible leaming centre
Young people'5 preaching
Life's 6ig question5
19.812
9,175
6,491
5,696
15.075
102.808
500
3,989
25,896
36.317
785
1,200
19.812
9.175
6,491
5,696
15.075
102.808
500
3.989
25.896
36,317
785
1,200
227,744
Activity
ndertaken
directly
227,744
31 December
2022
Other sales
10,733
7,127
8,81:,
165
14,609
122.709
1,002
4.358
28.422
35,i88
1,200
10,733
7,127
8,813
165
14,609
122,709
1.002
4,358
28,422
35,388
1.200
Literature
Dsari¢s
Bible exhibition
Brattch activities
Refu¥ce preaching
Bible Lin¢
.alenda
Campaigns
Bible learning ¢¢ntre
l.Jif¢'s big question5
234,526
234,526
£81.13612022- £69,480} of the above expenditure was attributable to unrestricted funds and £144,608 12022-
£165,046} io restricted funds.
7 1'ru5tces remuneration and ¢xpeDses
No trust¢es. nor any persons connected with th¢m, have received any remuneration from the charity during the
ycar.
No trustees have received any other benefits from ilie charity dllring the year.
8 T¥xytion
The charity is a registered charity and is therefore exempt froin taxation.
Page 19

Christadelphian Auxiliary Lecturing Society (The)
Notes to the Financial Statements for the Year Ended 31 December 2023
9 Tangible fixed assets
Motor vehitl
Total
C05t
At l January 2023
24,886
24,886
At 31 December 2023
24.886
24.886
Depreci¥tion
At l January 2023
24,885
24,885
Ar 31 December 2023
24,885
24,885
Net lTrook value
At 31 December 2023
At 31 December 2022
10 Debtors
2023
2022
Trade debtors
VAT recoverable
Oiher debtors
400
1,889
12,189
486
1,937
14.478
3,613
11 Cash #nd cash equivalents
2023
2022
Cash ai bank
644,195
625,628
12 Creditors: *mouDts folling d￿e within one year
2023
2022
Trade creditors
1,200
1,950
Pag¢ 20

Christadelphian Auxiliary Lecturing Society (The)
Notes to the Financial Statements for the Year Ended 31 December 2023
IJ Fund5
Balance ¥t
31
Detember
2023
Bglgiice lit I
Janu*ry
2023
Incotning
resource5
Resources
exptndtd
Transfers
Unrestricted funds
GeKerdl
Gcncral fund
571.724
203,025
(62,3661
{115,197)
597,186
Other
Branch fund
Bibl¢ exhibition fund
25,170
14,001
3,152
2,271
(15,074}
{5,6961
13,729
26,977
10,576
39.171
5,423
{20,770)
13,729
37,553
Total unrestricted funds
610,895
208,448
(83,136)
1101,4681
634,739
Restricted fun(ts
Biblc learning ¢entres
Campaign5 Comtnittee
Life's Big Questions
Bibl¢ line
R¢fug¢e pr¢a¢hing
Young people's preaching
Total restricted fuThd$
6,595
6,098
2,650
1,054
34.530
(36.317)
(2.9981
(1,2001
(5001
1102,8081
17851
4,808
3.100
1,450
554
1,340
13,608
101.468
12,823
16,397
49,478
1144.608}
101,468
22.735
l otal fund5
627,292
257,926
227,744
657,474
Page21

Christadelphian Auxiliary Lecturing Society (The)
Notes to the Financial Statements for the Year Ended 31 December 2023
Bglance at
31
December
2022
Balance at I
JanuAry
Intoming
resour¢es
Res0¥￿eS
expended
2022
Transfers
Unrestricted funds
Gen¢rul
yeneral fijnd
462,669
292.821
154.7061
{129,060)
571,724
Other
Branch fund
Bible exhibition fund
9,127
1.733
114.6091
11651
10,321
25,170
14,001
12,433
32,764
10,860
(14,7741
10,321
39,171
Total unrestricted fund$
495,433
303,681
(69,480}
1118,7391
610,895
Restricted
Bible learning c¢ntr¢s
Carnpaigns committee
Life's Big Questions
Bible line
Rcfu¥ee preaching
19,791
9,749
3.850
2.056
22,192
1.096
(35.388)
{4.747)
{1.200}
11,002)
1122,709)
6,595
6.098
2,650
1,054
3.970
118,739
Total restricted funds
35,446
27,258
{165.0461
118,739
16,397
Total funds
530,879
330,939
{234,5261
627,292
Page 22

Christadelphian Auxiliary Lecturing Society (The)
Notes to the Financial Statements for the Year Ended 31 D￿ernber 2023
The specific purposes for which the fvrjds are to be applied aT¢ a5 follows..
rhe charity has six restricted fvnd5'.
Bible Learning Centre
This relates to the operation of a Bible Learning C.entre in Solihull.
Campaigns Committee
This r¢lat¢5 to catDpaigns admilli5tratiotJ fund, campaign¢rs' a¢¢ommodation and food expenses fund and
campai8ncr5' benevolent fund.
Life's Big Quesitons
This relates to funds resvliing from an appeal to meet th¢ cosis of servicing website 8eTherat¢d enquiries fro
Outside of the UK.
Bible line
This relates io the operation of a telrphone messaging sejvice.
Refugee preaching
This r¢lates to the cost of preaching to tnainly assylum seekers arriving in the UK from Iran.
Young people's PTeaGhing
-Fhis relat¢5 to the cost of preaching to young people
14 Analysis of net 855ets between funds
Total funds at
31 Detember
2023
Unr¢$tricted funds
Gener21
Deshgii*ttd
Restricted
funds
Tatjgible fixed asset5
Current a55et5
CuL-l¢Dt liabilitie5
598.385
11.2001
37.553
22.735
658,673
1,2001
Toial net assets
597.186
37,553
22,735
657.474
Total funds at
31 Deceinber
1022
Uttrestricted (uthds
Gen¢r81
Othcr
Rcstrieted
funds
Tangible fixed assets
Curr¢nt iissets
Current liabilities
573,673
11,950}
39,171
16,397
629,241
{I,950)
Total net assets
571.724
39.171
16.397
627,292
Page 23