Company registration number.. 00781533 Charity registration number: 248979 Cl]ristadelphian Auxiliary Lecturing Society (The) (A company limited by guarantee) Amiual Report and Financial Statements for the Year Ended 31 December 2024 Buckler Spencer Limited Old Police Station Church Street Swadlincote Derbyshirc DEII 8LN
Christadelphkan Auxiliary Lecturing Society (The) CoDtents R¢f¢rence and Adrninistrdtive Details Trustees, Report 2to6 Independent Examinees Report 7t08 Statement of Financial Activities 9tolO Balance Sheet Notes to the Financial Statements 12to24
Christadelphian Auxiliary Leeturing Society (The) Reference and Administrative Details Trustees S J Ashton LJCave Mrs S E Sheppd D Smith P R Cooper E N Wall(er N J Smith S J Ellis D J Pearce Mrs R M Pearce Charity Registration Number 248979 ngland and Wales) Company R¢gistration Number 00781533 The charity is incorporated in England and Wales. 404 Shaftmoor Lane Hall Green Birniingham West Midlands B28 8SZ Registered Offiee OSCR Registered Number SC045786 (Scotland) Independent Examiner Buckler Spencer Limited Old Police Station Church Street Swadlincote Derbyshire DEII 8LN Page I
Christadelphian Auxiliary Leeturing Society (The) Trustees, Report The trustees, who are directors for the purposes of company law, present th¢ annual report together with the fmancial statements of th¢ charitable company for the year ¢nded 31 D¢c¢mber 2024. Objectives aDd activitie5 Objects and alms The objectives, purpose and functions of the Society are to promote the Faith of the Christadelphians within the UK and to provide support for individual Christadelphian congregations and individuals to preach and teach the Christadelphian Faith worldwide. Page 2
Christadelphian Auxiliary Lecturing Society (The) Trustees, Report Objectives. slrategles and aclivities In 2024 the Soci¢ty has again be¢n very active with many fac¢-to-face and online activities. Bookings are being made for the main Bible Exhibition and th¢ smaller "The Bible Today exhibition. The Bibl¢ Leaming Centre has been open for over I l y¢ars and in 2024 several new courses have commenced. The preaching work to the Iranian and other asylum seekers continued at pace, both in person and online. Leaflets were supplied and items such as booklets, DVDS, etc were also sold. We continue to receive a number of initial requests for literature and secondary requests from those receiving the literature. Several new contacts requested correspondence courses. We continue to produce the CALS Diary, which contains a vast amount of inforniation about the Christadelphian Brotherhood world-wide. We produce a page per month Bible M¢ssage Calendar each year, which is supplied to the ChrisÉadelphian community world-wlde for preaching purposes. The CALS Depot in Birniingham continued to service all requests for literature, CDS, DVDS etc. It is operated from premises owned by the Christadelphian Magazine and Publishing Association and is administered by staff working for and employ¢d by that organisation. 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 Scriptures. The online carnpaign commenced in 2020 during lockdoThn still continues. It was launched under the banner "gospel online" and it has its own website and makes extensive use of social media. Short presentations are added weekly and feedbackldiscussion is encouraged. During 2024, the Society has continued to develop its extsting online platfonns, its main website www.thechristadelphians.org.uk. "Understand your Bible" "Life's Big Questions" and "Evidence - you decide" "gospel online" and there is a virtual version online of the main Bible Exhibition. Interest in the gospel message from refugees and asylum seekers has continucd. Th¢ Society has purchased Bibles in Farsi, arranged courses for these refugees and arranged the translation of various leaflets and books from English to Farsi. To date over 3,300 baptisms hav¢ taken place and there are around 2,000 further preaching contacts. The work continues in 2025. Work has continued during 2024 on preparing a social media strategy. It is expected that this will be available to utilise in 2025. At each Trustees meetin& at least one governance topic is discussed. In 2024, the Trustees have continued to revisit the charity governance questions Preped by the Charities Commission, following an initial considerntion in late 2020 and 2021. Other ongoing training takes place as agreed by the Trustees. Th¢ Society has taken advantage of increasing interest rates, with th¢ safe depositing of its reserves across several banking institutions. All of the infonnation about our activities is available from our free catalogue, and is also given in brief in the CALS Diary. Details of Branch activities and the work of each section of the CALS are published in full in the Annual Report and Accounts. W¢ are most grate1 to our Heavenly Father for abundantly blessing our work this y¢ar and pray for His guidance in the days remaining. Pag¢ 3
Christadelphian Auxiliary Lecturing Society (The) Trustees, Report Public bene The preaching carried out is for the benefit of all the public who are invited and encouraged to learn the faith of the Bible in the same way as Christ's original followers spread the Gospel message to all who would listen. The trustees, in making decisions about our activities and the ways our funds are expended, have du¢ regard to these objectives and the Charity Commi55ion's public benefit guidance when exercising any powers or duti¢s to which the guidance is relevant. The trustees confirni that they have complied with the requirements of s¢ction 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Financial review Policy on reserve The Society retains all of its investments as cash deposits. This enables the Society to have ready access to funds as and when the need arises. The Society's policy on reserves is to build up reserves to enable major preaching campaigns to be undertaken. A minimum of six months operating expenditure is held in reserves. Prlnclpalfumdlng sources The principal funding resources are the sales of the Charity's publications, donatkons from Christadelphian organisations and individuals and legacies. During the past year, income from Christadelphian organisations and individuals accounted for 530/0 (2023 660/0) of total income. Miscellaneous income accounted for the remaining 470/0 (2023 - 340/0). Trustees and officers The trustees and officers serving during the year and sRnce the year end were as follows: Trnstees: S J Ashton LJCave Mrs S E Sheppard D Smith P R Cooper E N Walker NJSmith S J Ellis D J Pearce Mrs R M Pearce Structure? governance and management Ivalure ofgoverning documenl The charity is controlled by its gov¢rning document, an Articl¢s of Association, and constitut¢s a limited company, limited by guarantee, as defined by the Companies Act 2006. A revised set of Articles was tsbled and approved at the 2021 Annual General Meeting. Page 4
Christadelphian Auxiliary Lecturing Society (The) Trustees, Report Strategy review Dwing 2024 the Trustees embarked on a strategy review of the Society's structure and activities. This will continue in 2025 and will include a consultation process within the Cbristad¢lphian community. Recrui1nt and appolnlmenl of Irustees The democratic aangeMentS of the Christadelphian Auxiliary Lecturing Society (CALS) subjects the Trustees to an election at least every third year. The Society has reviewed the skill sets required on the committee of Trustees and expects to appoint at least one additional Trustee during 2025. Induclion and training oflrustees All Trustees ar¢ already familiar with the aims of th¢ Charity and the methods of working. All new trustees receive a pack containing: - Th¢ Charity Commission's guide "The Essential Trustee" Latest fmancial statements - Copies of the articles - A copy of the minutes of the previous meetings of the Management Committee Ongoing training for all Trustees is agreed throughout the year. Oryantsallonal slruclure In tern of organisation, the UK is divided into 10 CALS Branches, each with Rts own secretary and treasurer. Each Branch encourages preaching in its area, and also reports to the Management Committee and other Branches by means of minutes of meetings, and by sending representative5 to the Amiual General Meeting and Conference. In this way the CALS is seen to be accountable to all Christadelphian ecclesias (i.e. church congregations). In addition, there are other committees that fall within the activities of the society. These the Bible Exhibitioffj Campaigns, Diary, Solihull Bible Learning Centr¢, Irelalld preaching and Literature committees. The Trnst¢es coopt a nwnber of individuals with specific skills to assist the ongoing work of the Society. Infornial relations are maintained with other Christadelphian bodies throughout the world. Relationships Ivith related parties Other Chri5tadelphian bodies Whilst the charity has no fornial related parties, close links are maintained with other Christadelphian bodies throughout the world. Page 5
Christadelphian Auxiliary Lecturing Society (fhe) Trusteesl Report Financial instruments Objectives andpolicies The charity's activities expos¢ it to a numb¢r of financial risks including cash flow risk and liquidity risk. The ¢harity manages these by keeping sufficient cash reserves to meet planned expenditure. The charity does not use derivative financial instrtun¢nts. Statement of trustees, responsibllities The trustees (who are also the directors of Cbristadelphian Auxiliary Lecturing Society (The) 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 Practice). including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ir¢land" Company law requires the trustees to prepare financial ststements for each financial year. Under company law the trnstees must not approv¢ the financial stsfrments unless they are satisfied that tbey give a true and fair view of the stale of affairs of the charitsble company and of tbe in¢oming resources and application of resources, including its 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 them consistently. observe the methods and principles in the Charities SORP. make judgements and estirnates that are reasonable and prudent. state whether applicable accounting stsndards, comprising FRS 102 have been followed, subject to any m8tuial d¢portU disc105¢d and cxplained in th¢ financial stst¢m¢nts' and prepare the financial statements on the going concern basis unless it is inappropriate to PTe8ume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records that can dis¢lose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. Tbey are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees ale responsible for the maintenance and integrity of the corporate and financial infotTnation included on the charitable company's website. Legislation governing the preparation and dissemination of financial slatements may differ from legislation in other jurisdictions. The annual report was approved by th¢ trustees of the clmrity on 10 March 2025 and signed on its behalf by: P R Cooper Trustee Pag¢ 6
ChrAStadelphian Auxiliary Lecturing Society (The) Independent Examiner's Report to the trustees of Christadelphian Auxiliary Lecturing Society (The) ('the Company,) I report to the charity trnstees on my examination of the accounts of the Company for the year ended 31 December 2024. Responsibilities and basis of report As the charity's trustees of Christad¢lphian Auxiliary Lecturing Society (The) (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 ('the 2005 Act,), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 ('th¢ 2006 Act,). You are satisfied that the COUnts of the Company are not required by charity or company law to be audited and hav¢ chosen instead to have an independent examination. Having satisfied myself that the accounts of Christadelphian Auxiliary Lecturing Society (The) are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the requirements of Regulation I l of the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's statement Since the Company is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11 (2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confllin that l am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confllin that no matters have come to my attention in connection with the examination giving me cause to believe: l. accounting records were not kept in respect of Christadelphian Auxiliary Lecturing Society (The) as required by section 386 of the 2006 Act and Regulation 4 of the 2006 Accounts Regulations. or 2. th¢ accounts do not accord with those records with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006. or 3. 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 'true and fair view, which is not a matter considered as part of an independent examination. or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 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 to be reached. Page 7
Christadelphian Auxiliary Lecturing Society (fhe) Independent Examiner's Report to the trustees of Christadelphian Auxiliary Lecturing Society (The) ('the Company,) Richard Spencer BA FCA stitute of Chartered Accountants in England and Wales Old Police Station Church Street Swadlincote Derbyshire DELI 8LN 10 March 2025 Page 8
Christadelphian Auxiliary Lecturing Society (The) Statement of Financial Activities for the Year Ended 31 December 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Restricted funds 31 December 2024 Note Income and Endoivments from: Donations and legacies Charitable activities Investment income 90,280 28,336 26.028 5,750 29,579 456 96,030 57,915 26,484 Total income 144,644 35,785 180,429 Expenditure on: Charitable activities {81,049} (116,470) (197,519) Total expendItt¢ (81,049) (116,470) (197,519) Net income/(expenditLtre) Transfers between funds 63,595 (78,646) (80,685) 78,646 (17,090) Net movement in funds (15,051) (2,039) (17,090) Reeonciliation of funds Total funds brought forward 634,739 22,735 657,474 Total fimds carried forward 13 619,688 Unrestrieted funds 20,696 Restricted funds 640,384 31 December 2023 Note Income and Endowments from: Donations and legacies Charitable activities Investment income 156,538 31,938 19,972 14,842 34,530 106 171,380 66,468 20,078 Total income 208,448 49,478 257,926 Expenditure on: Charitable activities (83,136) (144,608) {227,744) Total expenditur¢ (83,136) (144.608) (227.744) Net income/(expenditure) Transfers between funds 125,312 (101,468) (95,130) 101,468 30,182 Net movement in funds 23,844 6,338 30,182 Reconciliation of funds Total funds brought forward 610,895 16.397 627.292 Total funds carried fonvard 13 634,739 22.735 657,474 The notes on pages 12 to 24 forni an integral part of these fmancial statements. Page 9
Christadelphian Auxiliary Lecturing Society (The) Statement of Financial Activities for the Year Ended 31 December 2024 ncluding Income and Expenditure Aecount and Statement of Total Recognised Gains and Losses) All of the charity's activities derive from continuing operdtions during the above two periods. The funds br¢akdown for 2023 is shown in note 13. The notes on pages 12 to 24 fonn an integral part of these financial statements. Page 10
Christadelphian Auxiliary Lecturing Society (fhe) (Registration number: 00781533) Balance Sheet as at 31 December 2024 2024 2023 Note Fix¢d assets Tangible assets Current assets Debtors Cash at bank and in hand io 8,931 637,602 14,478 644.195 646,533 658,673 Creditors: Amounts falling due within one year 12 (6.150) (1.200 Net current a55ets 640,383 657,473 Net assets 640,384 657,474 Funds of the charity: Restricted income funds Restricted funds 13 20,696 22,735 Unrestricted income funds Unrestricted flmds 619,688 634,739 TotAI funds 13 640,384 657,474 For ihe financial year ¢nding 31 December 2024 the charity was entitl to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities: The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and The directors acknowledge their responsibilities for complying with the requirements of the Act with respect lo accounting re¢oTds and the preparation of accounts. The financial stst¢ments on pages 9 to 24 w¢re approved by the trustees, and authorised for issue on 10 March 25 and signed on their behalf by: P R Cooper Trustee The noteg on pages 12 to 24 forni an integral part of these fmancial statements. Pagell
Christadelphian Auxiliary Lecturing Society (fhe) Notes to the Financial Statements for the Year Ended 31 December 2024 I Charity Status The charity is limited by guarantee, incoryorated in England and Wales. and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. The address of its registered office is: 404 Shaftmoor Lane Hall Green Binningham West Midlands B28 8SZ These financial statements were authorised for issue by the trustees on 10 March 2025. 2 Accounting policies Summary of significant accounting policies and key accounting estimates The principal accounting policies applked in the preparation of these fmancial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. Statement of compliance The fmancial statements hav¢ been prepared in accordance with A¢counting and Reporting by Chariti¢s.' Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Basis ofpreparation Christadelphian Auxiliary Lecturing Society (The) meets the defmition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that aff¢ct the carrying value of assets held by the charity. Exemption from preparing a eash flow ststement The charity opfrd to early adopt Bulletin I published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements. Income and endowments All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be m¢asw¢d reliably. Page 12
Christadelphian Auxiliary Lecturing Society (The) Notes to the Financial Statements for the Year Ended 31 December 2024 Donations and legacl Donations are recOlsed when the charity has been notified Rn writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of perfornlance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either thos¢ conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these onditions will be fulfilled in the reporting period. Legacy gifts are recognised on a case by case basis following the grant of probate when the admTrnistrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the forn) of an asset other than cash or a fjnancial asset traded on a recognis¢d stock ¢xchange, recognition is subject to the value of th¢ gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transfeed to the charity. Inveslmenl incopne Dividends are recognised once the dividend has been declared and notification has b¢¢n r¢c¢ived of the dividend due. Expenditure All expendlture is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs camiot be directly attributed to particular headings they have been allocated on a b&sis Consistent with the use of resources. Charilable aclivities 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 costs of an indirect nature necessary to support them. Governanee eosts These include the costs attributable to th¢ charity's complRance with constitutional and statutory requirements, including audit, strategic management and trustees, m¢ctings and reimbursed expenses. Taxation The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purpose5. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories oved by Chapter 3 Part I l of the Cory)oration Tax Act 2010 or Section 256 of the Taxation of chgeable Gains Act 1992, to the extent that such income or gains are appli¢d exclusively to charitable puryoses. Tangible fixed assets Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated in]painnent losses. Page 13
Christadelphian Auxiliary Lecturing Soeiety (The) Notes to the Financial Statements for the Year Ended 31 DeceRnber 2024 Depreeiation and amortisatiOD Depreciation is provided on tangible red assets so as to write off the cost or valuation, less any estimated restdual value, over their expected useful ¢conomic life as follows: Asset class Motor vehicles Depreciation method and rate 200/0 on cost Trade debtors Trnde debtors are amounts due from customers for merchandise sold or services perfornied in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently m¢asured at transaction price, less provision for impairnient. A provision for the impainnent of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original ternis of the receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and oth¢1 sbort-tern] highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting perioLt to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settletllent for at least twelve months after the reporting date, they are presented as non-current liabilities. Trnde creditors ate recognised at the transaction price. Fund structure Unrestricted income fimds g¢n¢ral fimds that are availabl¢ for use at the trustees, discretion in firtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or puOSe. Financial instruments Classificallon Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Recognikion and measuremenl All fanCIal assets and liabilities are initially measured at transaction price (including transaction costs) Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. Page 14
Christadelphian Auxiliary Lecturing Society (The) Notes to the Financial Statements for the Year Ended 31 December 2024 3 Income from donations and legacies Unrestricted funds General Restrieted funds 31 December 2024 31 December 2023 Donations and legacies. Donations from individuals Legacies Donations re property sales 70,280 20,000 5,750 76,030 20,000 73,086 60,385 37,909 90,280 5,750 96.030 171,380 4 Income from Charitable activities Unrestricted funds General Restricted funds 31 December 2024 Literature Diaries Bibl¢ ¢xhibition Branch activities Bible message calendar Campaigns Bible learning centre 2,887 14,902 1.779 2,983 5,785 2,887 14,902 1,779 2,983 5,785 198 29,381 198 29,381 28,336 29,579 57,915 Unrestricted funds General Restricted funds 31 December 2023 Literature Diaries Bible exhibition Branch activities Bible message calendar Bible learning centre 3,415 18.115 2271 3,152 4.985 3,415 18,115 2.271 3,152 4,985 34,530 34,530 31,938 34,530 66,468 Pag¢ 15
Christadelphian Auxiliary Lecturing Soeiety (The) Notes to the Finaneial Statements for the Year Ended 31 December 2024 5 Investment ineome Unrestrieted funds Ceneral Restricted funds funds Interest receivable and similar income; Interest receivable on bank deposits 26,028 456 26,484 Total for 2024 26,028 456 26,484 Total for 2023 19,972 106 20,078 6 Expenditure on charitable activities Unrestricted funds General Re5trieted funds 31 De¢ember 2024 31 December 2023 Other sales Literature Diaries Bible exhibition Branch activities Refugee preaching Bible line Calendars Campaigns Bible learning centre Young people's preaching Life's big questions 9,879 8,672 9,635 4,588 14,979 9,879 8,672 9,635 4,588 14.979 71.646 554 4,119 30,940 35,949 5,358 1,200 19,812 9,175 6,491 5,696 15,075 102,808 500 3,989 25,896 36,317 785 1,200 71,646 554 4,119 29,177 1.763 35,949 5,358 1,200 81,049 116,470 197,519 227,744 Page 16
Christadelphian Auxiliary Lecturing Society (The) Notes to the Financial Statements for the Year Ended 31 December 2024 Unrestricted funds G¢n¢ral Restricted funds 31 December 2024 Other sales Literature Diaries Bible exhibition Branch activities Refugee preaching Bible line Calendars Campaigns Bible learning centre Young people's preaching Life's big questions 9,879 8,672 9,635 4,588 14.979 9,879 8,672 9,635 4,588 14,979 71,646 554 4,119 30,940 35,949 5,358 1,200 71,646 554 4,119 29,177 1,763 35,949 5.358 1,200 81,049 116.470 197,519 Unrestricted funds General Restricted funds 31 December 2023 Other sales Literature Diaries Bible exhibition Branch activities Regee preaching Bible line Calendars Campaigns Bibl¢ l¢arning c¢ntr¢ Young people's preaching Life's big questions 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 36,317 785 1,200 102,808 500 3.989 22,898 2,998 36,317 785 1.200 83,136 144,608 227,744 Page 17
Christadelphian Auxiliary Lecturing Society (The) Notes to the Financial Statements for the Year Ended 31 December 2024 Activity undertaken directly 31 December 2024 Other sales Literature Diaries Bible exhibition Branch activities Refugee preaching Bible Line Calendars Campaigns Bible learning centre Young people's preaching Life's big questions 9,879 8,672 9,635 4,588 14.979 71,646 554 4.119 30.940 35.949 5,358 1,200 9,879 8,672 9,635 4,588 14,979 71,646 554 4,119 30,940 35,949 5,358 1.200 197,519 Activity undertaken directly 197,519 31 December 2023 Other sales Literature Diaries Bible exhibition Branch activities Refugee preaching Bible Line Calendars Campaigns Bible learning centre Young people's preaching Lif¢'s big questions 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 1,200 227,744 227,744 Page 18
Christadelphian Auxiliary Lecturing Society (The) Notes to the Financial Statements for the Year Ended 31 December 2024 £81,049 (2023 - £83,136) of the above expenditure was attributable to unrestricted fimds and £116.470 (2023 - £144,608) to restricted flds. 7 Trustees remuneration and expenses No trustees. nor any persons colmected with them, hav¢ received any remuneration from the charity during the year. No trustees have received any other benefits from th¢ charity during the year. 8 Taxation The charity is a registered charity and is therefore exempt from taxation. Page 19
Christadelphian Auxiliary Lecturing Society (The) Notes to the Financial Statements for the Year Ended 31 December 2024 9 Tangible red assets Motor vehieles Total C05t At l .IAnuarv 2n24 24.886 24,886 At 31 December 2024 24,886 24,886 Depreciation At l January 2024 24,885 24,885 At 31 December 2024 24,885 24,885 Net book value At 31 December 2024 At 31 December 2023 10 Debtors 2024 2023 Trade debtor5 VAT recoverdble Other debtors 300 1,195 7,436 400 1,889 12,189 8,931 14,478 11 Cash and cash equivalents 2024 2023 Cash at bank 637,602 644,195 12 Creditors: amounts falling due within one year 2024 2023 Trade creditors 6,150 1,200 Page 20
Christadelphian Auxiliary Lecturing Society (The) Notes to the Financial Statements for the Year Ended 31 December 2024 13 Funds Balance at 31 Deeember 2024 Balan¢e at I Janugry 2024 Incoming resourees Resources expended Transfers Unrestricted funds General General fimd 597,186 139,882 (61,482) (82,682) 592.904 Other Branch fund Bible exhibition fund 26,977 10,576 2,983 1.779 (14,979) (4,588) (19,567) 4,036 19,017 7.767 37,553 4.762 4,036 26.784 Total unrestricted funds 634,739 144,fv14 (81,049) (78,646) 619,688 Restrieted funds Bible learning centres Campaigns committee Life's Big Questions Bible line Regee preaching Young people's preaching Preaching endowment 4,808 3.100 1,450 554 29,381 198 (35,949) (1,763) (1.200) (554) (71,646) (5,358) 5,000 2,000 3,240 3,535 250 71,646 12,823 456 5,750 7,921 5,750 Total restricted funds 22,735 35,785 116,470 78,646 20,696 Tolal funds 657.474 180,429 (197,519) 640,384 Page 21
Christadelphian Auxiliary Lecturing Society (The) Notes to the Financial Statemellts for the Year Ended 31 December 2024 Balance at 31 Deeember 2023 Balance at I January 2023 Ineoming resources Resources expended Transfers Unrestricted funds General General fund 571,724 203,025 (62,366) (115,197) 597,186 Olher Branch fund Bible exhibition fund 25,170 14,001 3,152 2,271 (15,074) (5,696) (20,770) 13.729 26,977 10,576 39,171 5,423 13,729 37,553 Total unrestrRcted funds 610,895 208,448 (83,136) (101,468) 634,739 Restricted Bible learning centres Campaigns committee Life's Big Question5 Bible line Refugee preaching Young people's preaching 6,595 6,098 2.650 1,054 34.530 (36,317) (2,998) (1,200) (500) (102,808) (785) 4,808 3,100 1,450 554 1,340 13,608 101,468 12,823 Total restricted funds 16,397 49.478 (144,608) 101,468 22,735 Total funds 627.292 257.926 (227,744) 657,474 Page 22
Christadelphian Auxiliary Lecturing Society (The) Notes to the Financial Statements for the Year Ended 31 December 2024 The specific pury)os¢s for which the funds are to be applied are as follows: The charity has six restricted funds: Bible Learning Centre This relates to the operation of a Bible Learning Centre in Solihull. Campaigns Committee This relates to campaigns athninistration fund. campaigners, accommodation and food exp¢nses fund and camnaioners, henevnlent fijnd. Life's Big Questions This relates to funds resulting from an appeal to meet the costs of servicing website gerAerated enquiries from outside of the UK. Bible line This relates to the operation of a telephone messaging service. Refugee preaching This relates to the cost of preaching to mainly assylum seekers arriving in the UK from Iran. Young people's preaching This relates to the cost of pr¢aching to young people. Preaching endowment This relates to an endowm¢nt donated by an ecclesia which has closed. It will be us¢d by the Trustees for a specific preaching project. 14 Analysis of net assets between funds Total funds at 31 December 2024 Unrestricted funds General Designated Reslrieted funds Tangible fixed assets Current assets Current liabilities 599.050 (6,150 26.787 20,696 646.533 (6,150) Total net assets 592,901 26,787 20,696 fv10.384 Page 23
Christadelphian Auxiliary Lecturing Society (The) Notes to the Financial Statements for the Year Ended 31 Deeember 2024 Total funds at 31 December 2023 Unrestrieted funds General Designated Restricted funds Tangible fix¢d assets CuTrent assets Cuent liabilities 598,385 (1,200) 37,553 22,735 658,673 (1,200) Total net assets 597,186 37,553 22,735 657,474 Page 24