Cotnpany registratioo number: 00781533
Charity r¢gi$trdtion number.. 248979
Christadelphian Auxiliary Lecturing Society (The)
(A compatjy limited by guaTantee)
Amjual Report and Financial Statements
for the Year Ellded 31 December 2025
Buckler Spencer Li]nited
Old Police Station
Chur¥h Strect
Swadlin¢ot¢
Derbyshire
DEII 8LN

Christyddelphian Auxiliary Leeturlng Society (The)
Contents
Reference and Administrative Details
Tn￿t¢es, Report
2to7
Independent Examinefs Report
8t09
Statement of FinallGMI Activiti¢s
Ioto 11
Balance She¢t
12
Notes to th¢ Ft]wicial Stat¢mwts
13to24

Christadelphian Auxiliary L¢¢turing Society Cthe}
Reference and Administrative Details
Trustees
S 5 Asbton
LJCave
MTS S E Sheppard
D Smith
P R Coop¢r
E N Walker
N J Smtth
S J Ellis
D J Pearce
Mrs R M Pearce
Ch&rity Reglstratlon Number
248979 (Englalld and Wal¢s)
Cornpany Reglstr4tion Nvmber
(K)781533
The charity is Incotporated in England and Wales.
404 Shaftmoor Lane
Hall Green
Bitiningham
West Midlallds
B28 8SZ
Registered Office
OSCR Registered Number
SC045786 {Scotland)
Independent Exarniner
Buckler Spencer Limited
Old Police Station
Church Street
SwAdlincot¢
Derbyshire
DEI 18LN
Pa8e I

Christadelphiydn Auxiliary Lecturing Society (The)
Trnstee$' Report
The tnJstee5. who are directors for the pu]poses of eompatty law. present the annual r¢port together with the
finan¢ial statements of the ¢harithble company for the year ended 31 De¢ember 2025.
ObJc¢tlv¢s aDd activities
Objects aims
The objectives, pU￿oSe aud functions of the SoGiety ar¢ to promote the Faith of the Cbristadelphiall5 withitj the
UK and to provide support for individual Cbristadelphian eongregations and indiiryduals to preach and teach the
Christad¢lphian Faith worldwide.
Page 2

Christadelphian Auxiliary Lecturing Society (The)
Trustees, Report
Objectives, str4tsgies anduclivilies
In 2025 the So¢iety h&s again been very active with many face-￿faCe and or]line activiti¢s. Bookings are being
made for the lllain Bible Exhibition and the SOJall￿ "The Bible Tthy" exhibition. The Bible Lcaming Centre
has bees] open for over 12 years attd in 2025 5evei#l new Courses have comtnen¥ed. The preaching work to the
Iraniall and other asylum Seekers coniinued but with lower numbers, both in persot) and online.
Leaflets were suppli¢d and itetns Such as booklets, DVDS, ets were ￿s0 sold. We continue tt) weive a number
of itiitial Tequests for literature and secondary requests from those receiving the lit¢rdture. Seveial n¢w cont8cts
requested cotrespondenc¢ courses.
We continue to produce the CALS Diary, whiGh contains a vast amount of infonnation about th¢
Clwistad¢lphiatt BTh>therh(￿d WOrld_￿de. We producc # page per month Bibl¢ Mes$28e Calendar eath year,
which is 5uppij.ed to the Christadelphian community world-wide for preaehing purposes.
The CALS Depot in Birmingham coniinu¢d to service all requests for literdture, CDS. DVDS etc. It 15 operated
from premi5e5 owned by the Chri5tadelphian Magazine alld Publishing AssocÈation and is admiDi$l¢red by stsff
workn.tsg for and employed by that organjsation.
The Society SUPPOrts Bible Campaigns and Bible Exhibitions throughout the UK. These are desigtked to
illtr()ducc thc Christadelphian Faith to thc public and to st]￿ULate interest in the Scriptures. The Society is
encouFaging an increase in Bible Campaign5 across the UK especially ill area where a caTnpaign has noi
recentjy taken pla¢¢. Additional funding h8s been made avaiLoble.
The online Campaign cotnmenced in 2020 during lockdown still continues. It was launched under the banner
"g05pel tsnlinc- and it has its own website and makes extensive use of social malia. Short presentations are
added weekly and feedba¢kldiscus5ion is encouraged.
Duri08 2025, the Society has continued to develop its existin8 ooline platforms, its main website
www.thechristadelphians.org.uL 'Understand your Bible"
"Life's Big Questions" and "Eviden¢¢- you decide"
"gospel online" and there is 8 virtual version onliD¢ of the main Bible Exhibition. A6 prvdching ¢ards have been
developed to adYert15e two of these. tO8etheT Mth a general preaching card to question what the world is comillg
lo al￿ to prtsmpt individuals to look for a new perspective in life.
InteTesL in the gospel message from refvgee5 and asylum seeker5 has continued. The Society has pur¢hased
Bible5 in Farsi. arranged Cou￿S for ihese refugeos 2nd arrdnged the translatiort of various leafl¢ts b()oks
frorn Ellghsh lo Farsi. To date over 3,700 baptistf15 have takeD place and there are now less than 1.51M) fvrther
pre4¢hing contacts. The work contiDue5 in 2026.
Work ha5 stalled durin8 2025 on preparitjg a social Tnedia strategy. We have decided to outsource this work and
it is expected that this will be available to lltilise sn 2026. We are also commis5101JiDg a project to store
preachillg rnateri2]s onlin¢ which be ulllised by the Cl]ristadelphiaD commuDity world-wid¢.
At each Ttustees meetin& at least one governance topir is discllssed. In 2025. the Tn]stees have Gompleted a
revssit of the charity gov¢rnance questions prepared by tbe Cbarities Comlljission, following an initial
consideration in Late 2020 and 2021. Other Ongtsing trainiug takes plaGe as a￿d by the Trustees. A ¥overnallce
progran]nie hag been agreed for 2026.
Page 3

Christadelphian Auxiliary Leeturing Society (The)
Trustees, Report
The Society has taken advantage of in¢￿asIng interest rates. with the safe dqK)siting of its re5eNes across
several banking institutions.
All of the Inforn￿tion about our actÈvitie5 is available froTn our free Catslogue. a￿d is also given in brief in the
CALS Diary. Detai15 of Branch a¢tivitie5 al￿ the work of each section of the CALS are published in ￿11 it) the
Annual R¢port.
We are most gratefvl io our Heavenly Faiher for abundatLtly blessing our work this year and pray for His
8uidance in the days remaining.
Pmblie bemefii
The preaching catTied out 15 for the b¢nefit of all the public who are invited and en¢ouraged to learn the faith of
the Bible in the Same way as Chri5t'5 origjnal followers spread the Gospel message to all who would listen.
The trustees, in making d￿ls1OnS about our activities and the ways our fvnds are expended, have due regard to
thes¢ objective5 and the Charity CoTnmTr&%ion's public benefit guidance when exercising any powers or duties to
which the guidance is r¢l¢vanL
The trustees confinn that they bave cornplied with the requirements of $¢ction 17 of the Charities Act 2011 to
have due regard to the publi¢ benefii 8uidaTLce published by the Charity Collunission for ED8land and Wales.
FinaDcial review
Policy reserves
The Society r¢tains all of its iDvestsnents as cash deposits. This enable5 the Society to bave ready access to ￿Thd5
as and when th¢ need arises. The So¢i¢ty's policy on reserves is to build up reserves to enable rnajor preaching
¢ampaigDs to be widertaken. A tXLillitnum of six n￿llthS OP¢Tating expenditure is h¢ld in reserves.
Princip4lfMnthng sources
The priD¢ipal fi￿diThg resouwes are the sales of the Chariws publications, donations from ChristsdelphiaTL
organisations and tndividuals and legacies.
During the past year, income from Christad¢lphi2n orggmisations and individuals attounied for 56/. (2024 -
53/.) of totsl income. Mis¢ellan¢ov5 inco￿e accounted for the remaining 440/• {2024- 47°AI.
Trustee$ offieers
The trusie¢s and oifLcetE senring during the year and since the year end were as follows..
Page 4

Christgdelphian Auxiliary Lecturing Society cfhe)
Trustees, Report
TNst¢es'.
S J Ashton
Ljcave
Mrs S E Sheppard
D Smith
P R CoDprt
E N Walker
NJSmith
S J Ellis
D J Pearce
Mrs R M Pe#￿e
Structur4 govérn￿te Y4Dd manageJoÈnt
ofgovÉrning documenl
The charity is controlled by its governing d￿Umetht, an Articles of Assoctation, Gonstitut¢8 a limited
company, limited by guarantee, as d¢fined by the Companies Act 2006. A revised set of Articles was tsbled and
approved at the 2021 Annual General Meeiing.
Strategy re￿e
During 2024 the T)ust¢es crnbarked on a strdt¢gy review of th¢ Society's structUTe and activities. Thi5 continued
in 2025 and included a Consultation process within the Chri5tadelphian community. The results are current]y
being assessed A review i5 also underway to consider the most effective Ways of using the Bible Exhibition.
Recruithient 4ppo¢fttiMenl Oftru￿tes
The democrati¢ arrangements of the Christadelpbian Auxiliary Lecturin8 Society ICAtS) subjects the Trt￿tee8
to an el￿tIOn at least every third year.
The Society has Teviewed the skill sets requireA on the committee of Trustees al￿ expects lo appoint at I￿1 one
Additional Tru5t¢e during 2026.
AII TTUSte¢s are already familiar with the aims of the Chority and the methods of working.
All new trnsiees re£eive a pack containing..
- The Charity CommiSSLOn'S guide "The Essential Tn￿tte,
- Latest finanr1￿ statements
Copies of the articles
- A copy ofth¢ minutes of the previous meetings of the Management Committee
Ongoing Iraining for all Trustees is a8r¢ed throughout ihe year.
Page 5

Christadelphian Auxiliary Lecturing Society (fhe)
Trustees, Report
Org4nts4tional 5trMclure
In terms of organi5ation, the UK is divtded into 10 CALS Brdnches, the vast majority of whi¢h has its own
secretary gndlor trcasurer. Each Brandj encourages preaching in its area, and a150 reports to the Management
committ￿ and other Brdll¢hes by wnealls of minutes of ￿etting5, and by sending repre5elltatives to thc Annual
General Meeting and Conference. Ill this way the CALS is seen to be accountable to all Christsd¢lphian
eccl¢si3s {i.¢. church rongregation5}. athlition. thtrt arc other committee5 that fall within th¢ activities of the
socicty. These are the Biblt Exhibition, Catw)aigD4 Diary, Soliknil Bible Leamxttg Centre, IreLand pr¢aLhing
and Literature committees.
The Tn]51ee5 toopt a number of individuals with specific skills to &ssist the ongoing work of th¢ Society.
Infomial relations are maintained with other Christadelpbian IK)dies throughollt the world.
Relatlonships Jsryth related p#rtie5
Other Chri5txdtlphian bDdiE5
Whilst the chariry has no for￿al related porttes, clost links are maintained witb other Christadelphiall bodies
throughout the v/orld.
F5DanciRI instruments
Objectivés utsdpolieies
The Lharitys activities expose it to a nurnber tsf financial risk5 including cash flow risk atMI liquidity risk. The
charity mattages these by keeping sufficient cash reservE5 ¢0 meet plaI￿ed cxpendiwre.
The ch}￿lty do¢s nol use detivative fiThanciaTr iDstrLtm¢nts.
StAteJDent of tru$tees' respollslbllltles
The trustees (who are a150 the dire¢tors of Cbristadelphian A￿KIllary Lecturing Society {The) for the purpoqes of
company law) are responsible for preparing the tru5tees' report and the financial staiements in accoid8nce wilh
appliLable law and Ulliied Kingdom Accounting Stat)dards IUnit¢d Kingdom Generally Accepted Accounting
Practice). including FRS 102"The Financial Reportiug Standard appIl￿ble ill the UK and Republic of Ireland"
Company law requires the trustees to prepar¢ f]nancial statements for each f￿ancIal year. Under con]pany law
the tmst¢es rnust not approve the financial ststements unlcss they are satisfied that they give a tru¥ and fair view
of the state of affairs of the charitable company and of the incoming re50ur¢es and application of Tesource%,
including its income and cxpenditure. of the Charitable company for that peri(Kl. In preparing these financial
statements, th¢ trustees are required to..
Page 6

Christadelphiln Auxiliary Lecturing Society (The)
Trustees, Report
select suitable aec4)unting policies and apply them consistently.
obs¢tve the n]ethods and principles in the CI￿ltieS SORP,.
make judgemthts and estimates that are reasonable and prudent:
state whether applicable accounltng siandards, comprising FRS I02 have been followed, subject to ally
material departure5 disclosed atjd explained in the financial staternellts. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will ¢ontinue in business.
The rrustee5 are responsible for keeping proper a¢counling records that Can disclose with reasonable ac¢uracy at
any time ibe financial position of the ¢haritsble cotnpany and enable them to ensure that the flnancial 5tatemenis
¢omply with the Companies Act 21M)6. They 8re also rcsponsÈble ftsr safeguarding the assets of the charitable
company and hence for tsking reasonable steps for th¢ prevention and dete¢tion of fraud and oth¢r irregularities.
The trustees are responsible foT the maintenance and integnty of the corporate and financi21 information
included on the charitsble ¢ompaDy's website. Legislation governing the prepardtion alld dissemination of
financial ststements may differ from legislation in other jurisdictions.
The annual report was approved by the trustees of the charity on 9 March 2026 and signed oll its behalf by..
PRCoop
Trustee
Pag¢ 7

Christadelphian Auxiliary Lecturing Soclety (The)
Independent Examiner's Report to the trnstees of Christadelphian Auxiliary Lecturing
Society (The) ('the Company,)
I report to the cbarity tTU5tees on my examitmtiott of the ac¢ounts of the Company for the year ended 3 I
Decetnber 2025.
Responsibilities b#si$ frf report
As the charity's tnist¢es of Cbrtstadelphian Auxiliary Lecturing Society (Thc) (and also its directors for the
purp05e5 of ¢omparLy lawl you are responsible foi the preparation of the accoutLts in ac¢ordallce with th¢
requirements of the Charities and Tn]5tee tnv¢stment (ScotlaDd) A¢t 2005 1'th¢ 2005 Act'}. the Charities
Accounts (Scotland) Rcgulatioll5 2006 (as amended) and the Companies Act 2(M)61'the 2006 Aet'l. You ale
satityfi¢d that the accounts of the Cotnpany ate llot required by charity or company law to be audited and have
chosen inst¢ad to h￿t an iDdependent ¢xaminatioll.
Having 5atisfJed myself that the accounts of Christadelpbian Auxiliary Lecturing Society {The) are not required
to bc audited under Part 16 of thc 2006 Act and are eligible for independeni examination, I report in respeci of
my examination of your charity's ac¢ount$ as carried out under section 145 olthe Charities Act 2011 I'th¢ 2011
Act'l. In carrying out my exatnination I have followed the requirements of Regulaiion I l of the Charities
Accounts (S¢otlat)d) Regulatitsns 2006 las amended) and the DireetioD5 given by tht Charity Con]tlli5sion under
sectiort 145{51(bl of the 2011 Act.
Independent exAJnlller's $t4ttment
Since the Company is required by company law to prepare lis accounts on accrua]5 basi$ and is registered as
a charity in Scotland your examiner must b¢ a member of a body listcd in Regulation I1{2) of the Charities
Ac¢oun¢s (ScotlaThd) Regult4tions 2(K)6 las amend￿). I can confirm that l am qualifLed to UTbd¢rtake ihe
examination because l am a registertd mernber of Institute of Cbartertd Accountants in England WaIes,
which 15 one of the listcd bodies.
I have Cornpleted my examinaiiotL I wnfjrm that no matt¢rs have come to my attention in CODnection with the
exatnination giving m¢ cau8e to believE:
l. accounting r￿OrdS were not kept in respect of Cbri5tadelphian Allxiliary Lecturing So¢i¢ty (The) as
required by 5ectitsn 386 of the 2006 Act aud Regulati¢)n 4 of the 2006 Accounts R¢guLatiolls.' or
2. the accounts do not accord with those records with the accounting requirements of Regulation 8 of the
Charitics Accounts Isutstland) Regulation5 2006; or
3. the accounts do not comply with th¢ accountitig requirements of section 396 of the 2006 Ael other than
any requirement that the account5 give a 'tnJ¢ and fair view, which 1$ not a rnatter considered 8s part of an
It)depcndent exaTUiT]ation' or
4. the account5 have not been prepared iti a¢coTdan¢¢ witb the methods and principle5 of the Statement of
R¢c¢)rnmellded PrilGtice for accounting and reporting by charities18ppls¢able to cbarities prepaTing thcir
accounts in accordance with th¢ Financial Reporting Standard applicable in the UK and Republic of
ITtland {FRS 102)].
I have Do Gon¢ems and have COTne across no other rnatters in ¢onne¢tion with tbe examination to which attention
should be drawTh in this report kn order to enabl¢ a proper understanding of the accounts to be re￿hed.
Page 8

Christsd¢lphian Auxiliary Lectsring Soclety (fhe)
Independent Examiner's Report to the trustees of Cbristadelphian Auxiliary Lecturing
Sotiety (The) ('the Company,)
Richard Spencer BA FCA
Insti￿le of Chartered Accountants in Engla[￿ and Wales
Old Pob"ce Station
Church Streei
Swadlincote
Derbyshire
DEII 8LN
9 Mawh 2026
Page 9

Christadelphian Auxiliary Leeturing Society cfhe)
Statement of Finrdncial Activilies for the Year Ended 31 December 2025
(Including Income and Expenditure Account and Ststement of Total Recognised Gains
and Losses)
Unre$trlcted
funds
Restrietrd
runds
31 Detember
2025
Note
Income and Etsdown*nts from:
Donalions and legacies
Charitable activities
Investment in¢om¢
110,752
31.087
22.836
1,595
34,873
240
112,347
65,960
23,076
Total iDcome
164.675
36.708
201,383
Expendithre on:
Charitable activiti¢5
86,333)
(82,652)
(168,9851
Total expendiftire
{86.333)
(82,6521
(168,985)
Net incomellexpenditurel
Transfer5 between funds
78,342
145,447)
{45.944)
45,447
32,398
Nei moyemcnt in fimds
32.895
(497)
32,398
Reconcili#tlon of fvnds
Total funds brought forward
619.688
20,696
641),384
Total funds carried fonvard
13
652,583
Unrestricted
20,199
Re$tri¢ted
foDds
672,782
31 De£emb¢r
2024
Note
Income and EDdowments from:
Donations and legacies
Cbaritable 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
Expendityre on:
Charitable activities
81,(H9
116,470
197,519
Total expenditure
Net in¢omel{expendtture)
Transfers between funds
81,049
116.470
197,519
63,595
78.646
{80,685)
78,646
117,090)
N¢t rnovement in funiL8
(15,051)
12,039)
117,090)
RecoThcili•tlon of fund5
Total funds brought forward
Total funds carried forward
634 739
657 474
13
619,688
20,696
640.384
Th¢ notes on pages 13 to 24 fomi an integral part of these fitkinciai st&etnents.
Page 10

Christadelphian Auxilixry Lecturing Society (The)
Statement of Financial Activities for the Year Ended 31 December 2025
n¢luding Income 2nd Expenditure Account and Statement of Total Re¢ognised Gains
and Losses)
All of the charity's activities derive frorn CODtinuing operations during the above two periods.
The funds breakdown for 2024 is sho￿￿ Dote 13.
The notes pages 13 to 24 folrn an Inte￿al part of these fmallcial stat¢tllents.
Pagell

Christadelphian Auxiliary Lecturing Socl¢ty (fhe)
(Registration number: l)0781533)
Balance Sheet as at 31 December 2025
2025
2024
4ote
Flxed assets
Tangible assets
Current #ssets
Debtors
Cash at bank and in hand
10
41,577
633.494
8,931
637,602
675.071
646.533
Credltors". Arnounts fallfing due wlthltt one yvar
12
(2,290
{6,1501
Net turrent ass¢t5
672,781
Net assets
672 782
6AO,384
Funds of tbe tbarity:
Restricted incotlle fullds
Restricted funds
13
20.199
20,696
Unrestricted Income fuDds
Unrestricted funds
652,583
619.688
Total funds
13
672,782
640,384
For the firtanci21 year ending 31 December 2025 the charity was eniit]ed io exen]ptioll from audit under sectio
477 of the Compatiies Act 2006 Telatin8 to small companies.
Directors, resp0115ibilitie5..
The memb¢rs have not required the charity to obtain an audit of its a¢¢oimts for the year in question in
accordance with s¢¢iion 476- and
The directors acknowledge their responsibilities for complyiTJg with the requirements of the Aet with respect
to accounting records and the preparation of arcvunts.
The fm8n¢ial ststernellts on pages 10 to 24 were approved by the ttustees, and authorised for issue on 9 March
026 signed on their behalf by..
P R Coope
Trustee
The note5 on pages 13 to 24 form an inte￿1 part of the5¢ financial stateTnents.
Page 12

Chrlstadelphian Auxiliary Lecturing Society (The)
Notes to the Finaocial Statements for the Year Ended 31 December 2025
I Charity stat
The charity 15 ]imited by guarantee. incorporated in Englat)d and Wales, and cons4uently does not have share
capital. Eacb of the trustees is liable to contribute an amount not exceedin8 £1 towards the asset5 of the charity
in the eveTJt of liquidation.
The address of its registered office is=
404 Shthoor Lane
Hall Green
Birmingham
West Midlands
B28 8SZ
These finat)cial statements wer¢ authorised for issue by the trustees on 9 March 2026.
2 Aeeountlng pollde$
Summary of gignifie8llt atcounting po]ieiei and key 4ceounting estlmates
The principal accounting poli¢i¢s applied in the pr¢paration of these fll)ancial statements ar¢ seÉ out below.
Th¢s¢ policies have been eon515tently applied to the years presented, unless otherwise ststed.
Statement tsf compllance
The financial statemenrs have been prepared in accordanG¢ with Accounting and Reporting by Charities..
Statement of Re¢onlllleDded Ptracti¢¢ (applicable to charities PTeparing their aCCOUDts in ac¢ordattce with the
Financial Reporting Standard applicabl¢ In the UK and Republic of Ireland IFRS 102)) (issued itt Ociober 2019)
Ichaniie8 SOKP (FRS 1021), thc Financial Reporting Standard appli¢able in the UK and Republic of Ireland
(FRS 1021 and the Companies Act 2006.
Basis of preparation
Christadclphian Auxiliary Lecturing Society (The) Tlleets rhe definition of a publi¢ b¢n¢fLt entity under FRS 102.
A￿etS aDd liabilities are tnitially r¢cognised at hi$iorical cost or ttansaction value unless oth¢Th/is¢ stated in th¢
relevant accouniing policy notes.
Going concern
The tn￿teeS consider that there are material uncertainties about the charity's ability to tontityue as a goitkg
collcem nor any SIg￿fIGant are&$ of uncertainty that affect the Garryillg value of assets held by the charity.
Exemptlon from preparing 8 efish flow statement
Th¢ charity opied io early adopt Bull¢iin I published on 2 February 2016 and have therefore not included a cash
flow statement in thes¢ financial statements.
Income endosvments
All income ts recogt115ed once the charity entitlement to the irtcome, it is probabl¢ that the ittcomr will be
elv￿ and th¢ amouut of the income receivable can be measured r¢li#bly.
Page 13

Christadelphlan Auxiliary Lecturing Soclety (The)
Notes to the Finan¢ial Statements for the Year Ended 31 December 2025
ondlegacie5
Donations are recognised when the charity ha5 been notified in 54Titing of both the aTnouiJt and s¢ttl¢m¢nt date.
In the evellt thai a donatlOD 15 subjec¢ to ¢onditions that require 8 level of perfornianbe by the charity before the
chariiy is ¢ntitled to tht funds, the income is deferred and not recognised un¢il ¢ither those conditions are ￿llY
et, or the ￿lfIlment of those conditions 15 wholly within ihe control of the ¢hariry and it is piobable that these
conditions will bc ￿lfIlled in th¢ TEptsrttn8 period.
Lega¢y gifts are re¢ogrnis¢d on a c&se by cas¢ basis following the grant of probate when the
8dministratorlexecutor for the estate has ¢ommllnicated ill writing both the amount and settlement date. In th¢
event that the gift is in the of au asset oth¢r than c&sb or a financial osset traded on a recognised stock
exchdnge, recognitlOIl 15 subjeci io the value of the b¢ing reliably ￿eaSUrable with a desree of reasonable
a¢¢ura¢y and the titl¢ to the assei having been transferred tLTr the charity.
J*ve$thenl income
Dividends are recogDis¢d once the dividend has been dcclired and notification has been received of the diNidend
due.
ExpeDdièure
All expenditure is r¢¢ogwsed once there is a legal or constnjctive obligation to tbat expenditure, it 15 probable
Settlement is requTred and the amoullt caE] be measured reliably. All costs are allocated to the applicable
expenditure h¢ading that aggregaie similar costs to that caregory. Where costs cannot bc directly attribut¢d to
particular headings they h&Ye been allocated on a basis consistent with thc use of resour¢&s.
Chaiytable aclivlrfes
Charitable expenditure ￿nPriseS those costs incurred by the chatity in the delivery of its activities and services
for its b¢neficiarics. It includes both Costs thY4t be allocated directly to such a¢tivities and those costs of an
indirect nawre necessary to support them.
Governance ¢o5ts
Thes¢ include the costs attributable to the charity's compliance wth Constitutional and statutory requirements.
including wdiL strdtegic ￿￿￿geMent and trustets, m¢etitJgs and reimbursed expet)g¢s.
TaxatlOD
The ehartty is consid¢r¢d to pass the tests out in Pardgraph I Schedule 6 of the Finance Act 2010 and
therefore it ttLeets ihe definition of a charstable company foF UK corporation tax purp()ses. Accordingly, th¢
charity is Potentially exempt from taxation in respect of in¢ome or capital gains received wthin Categories
¢overed by Chapter 3 Part I l of the co￿oration Tax Act 2010 or SectlOD 256 of the Taxation of Charg¢able
Gains Act 1992, to the exient that such iDCOTne or gains ar¢ applied exclusively to charitable purposes.
T&ngiblt r￿ed assets
Individual fixed asscts c05ting £IOO.(K) or n￿re are initially r¢corded at cosi, less any subsequent a¢am)ulated
depreciation aTJd subsequent acamiulated impairrnent 105SeS.
Page 14

Cbristadelphian Auxiliary Leeturing Soclety (The)
Notes to the Finan¢ial Statements for the Year Ended 31 December 2025
Depreciation and 8morti5ation
Depreciation is provided OD tangiblc r￿ed assets so as to write off the Cost or valuation. less ally estimated
residual value, over tbeir ¢xpected useful economic life as follows..
Asset elass
Motor vchicles
Depreci8tioD method and rate
200/0 Oll Cost
Trade debtor5
Trade debtor5 are amounts due frotll customers for llLerchalldise sold or Services perfornied iti the ordinary
course of business.
Trade debtors are recognised initially at the traDsactiOTJ price. They subsequcntly measured at transaction
pri¢e. less provision for impatrment. A provision for thc impaimient of trdde debtOTS is established whcn ihere is
objective evidence that the charity will not be able to collect all amounts due according ￿ the original ternts of
the receivables.
C￿￿ And c8sh equivalenls
Cash and cash equivalcnts ¢omprise cash on hand and call deposits, and otber short-temi hi8biy liquid
invcstments that are readily convertible to a known amount of eash and are subj¢ct to an in5ignifi¢ant risk of
change in value.
Trade creditors
Trade creditors are obligations to pay for goods or serrices tbat have been aCq￿lTed in the Ordin￿ course of
businc5s from 5uppli¢rs. Accounts payable are classified as Current liabilili¢s if thc charity does not have an
unconditional rigbt. at the end of the reponing period, to defer settlcrnent of the creditor for at least twelve
month5 after the reporting date. If there is an uncondiiional right to def¢r settlement for at least twelve month5
after th¢ reporting date, they are pr¢s¢nted as non-CUrr￿1 liabilities.
Trade creditors are reGobn)ised Bt the transaction pri¢¢.
Fund $trvctsre
Unre5tracted incorne fimds are general fi]nds are available for use at the ttustee5' discretion in furtheraTLce of
the objectives of the chariry.
R¢stricted income funds are thtsse donated for use in a particular area or for specific purposes, th¢ use of which
is restricted to that area or purtx)se.
Fin8nelal In$trument5
Ckn*sif¢¢alion
Financial assets and fiDancial liabili15es are re¢4)gnised when the Charity becomes a poty to the ¢ontrn¢tual
provisions of the instruTllenL
All fin&ncial &￿ets 8t￿ liabilities are initially rneasured at tran&2ction price {in¢luding trallsactioll costs)
FinaTLcial liabilities are derecognis¢d only when the obligation spe¢ifJed in the contrxt is discharged, cancelled
or expires.
Page 15

Christ&delphian Auxiliary Lecturing Society (The)
Notes to the Financial Statements for the Year Ended 31 December 2025
3 Income from doD8tions legacies
Unrestrleted
fund5
Genergl
Restricted
funds
31 Decernber
2025
31 Decetnber
2024
Donations and legacies,.
Donations from indi￿dullS
Legacies
77,469
33,283
1,595
79,064
33,283
76,030
20,000
110752
595
112,347
96,030
4 Income from chsritable activities
Unre5trlcted
funds
Genersl
Restricted
funds
31 December
2025
Literature
2.028
18,160
I,666
3.886
5,347
2.028
18,160
1.666
3.886
5,347
1,136
33.737
Diaries
Bible exbibition
Branch activities
Bible message Calendar
Campai
Bible learning celltre
1,136
33,737
31,087
34,873
65,960
UDre8trieted
funds
General
Restrlcted
funds
31 December
2024
Literaw
Diaric5
Bibl¢ exhibition
Branch activities
Bible message calend
CaMpai￿S
Bible leaming centr¢
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
Page 16

Christadelphi84n Auxiliary Lecturing Society (The)
Notes to the Financial Statements for the Year Ended 31 December 2025
5 InvestmeDt i￿£0￿e
Unrestrlcted
funds
General
Re$tri¢ted
funds
fulld5
IDteresi receTrvable and similar income.
Interest receivable on bank dew)5its
22.836
240
23,076
Total for 2025
22,836
240
23.076
Total for 21124
456
26,484
6 Expendifvre on eharitable a¢tivStles
UDrestrlcted
fullds
Genersl
Restrlcted
fundg
31 December
2025
31 December
21124
Other sales
Literaiure
Diaries
Bible exhibition
Branch activities
Refugee prea¢hing
Bible line
Calendars
CaTMpaigns
Bible learnitLg Centre
Young people's pieaching
Life's big quesiiolls
12,867
8,750
8,694
6.473
21,879
12,867
8,750
8,694
6.473
21,879
40.447
9,879
8,672
9.635
4,588
14,979
71,646
554
4,119
30,940
35,949
5,358
1,200
40,447
4,079
23,591
4,079
23.734
37.098
4,714
250
143
37.098
4,714
250
86,333
82,652
108,985
197,519
Page 17

Cbristadelphirdn Auxiliary Lecturing Society (The)
Notes to the Financial Statements for the Year Ended 31 December 2025
Unrestrlcted
funds
General
Restricted
funds
31 December
2025
Other sales
Litcr&tur6
Diaries
Bible exhibition
Branch actlVLties
Refu¥¢¢ preaching
Calendars
Campaigns
Bible leamiDg cetrtre
Young people's preachin8
Life's big questions
12,867
8,750
8,694
6.473
21,879
12,867
8,750
8.694
6,473
21.879
40,447
4,079
23,734
37,098
4,714
250
40,447
4,079
23,591
143
37,098
4,714
250
86,333
82,652
168.985
Unrestricted
fMnd$
Genernl
Restricted
ds
31 Dteember
21124
Other bal¢s
Literature
Diaries
Bible exhibition
Branch activities
Refugee preaching
Bible line
Calendar5
CatllPai8ns
Bible leaming centre
Young peoplt's preachin8
Lifr'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
1,2(K)
71,646
554
4,119
29,177
1.763
35,949
5J58
1200
81,049
116.470
197.519
Page 18

ChristadelphRAn AuxiRiYdry Lecturing Society (The)
Notes to the Finaneial Statemenls for the Year Ended 31 December 2025
Actlvlty
undertgk¢n
directly
31 December
2025
Other sal¢5
Literdture
Diarie5
Bible exhibition
Branch aLtivittes
Refvgee preaching
12,867
8.750
8.694
6,473
21.879
40,447
12.867
8,750
8,694
6,473
21,879
40,447
L ji
CJertdars
Campaigns
Bible learning ¢entre
Young people'5 preacbing
Life's big questions
4,079
23,734
37,098
4,714
250
4,079
23,734
37,098
4,714
250
168,985
AetSvity
undertake
dlrectly
168.985
3J December
2024
Othet 5alcs
Literature
Diaries
Bible eKhibttion
Branch actiwties
Re￿8¢c preachmg
9,879
8.672
9,635
4,588
14,979
71,646
9,879
8,672
9,635
4.588
14,979
71,646
L IJ
Bible Line
Calendars
Campaigns
Bible le2rning ccntre
Young people's preachin8
Life's big que5tit)TJS
554
4,119
30,940
35,949
5.358
1.200
554
4,119
30.940
35,949
5,358
1.200
197,519
197,519
£86,333 (2024 - £81.049} of the above exp¢nditure was attributable to unrestricted fijnds and £82.652 (2024 -
£116,470) to re5tTi¢ted funds.
7 Tru5tee5 remuDerntion expenses
No tnLStees, nor any persons conllerted with them, have receivd ally remuneration from the clMrity during th¢
year.
No ¢rustces have received other bellcfits from th¢ charity durit)g th¢ year.
8 TAxAtio
The charity is a registered charity aDd is therefore ¢xempt from tsxation.
Page 19

Christyddelphirdn Auxiliary Lecturing Society (The)
Notes to the Financial Statements for the Year Ended 31 December 2025
9 Tangible fixed 4sset$
Motor vehieles
Total
Cost
Ai l January 2025
25,886
25.886
At 31 December 2025
25,886
D¢precRation
At l January 2025
At 31 December 2025
25.885
25,885
et book vilue
At 31 Dtctmber 2025
At 31 D¢c¢mber 2024
10 Debtor8
21125
2024
Trade debtors
VAT re¢over8ble
Otber debtOTS
Joo
1,195
7,436
806
40,771
41.577
8,931
Included in other debtors is a legacy of £33.283, the Tn]stees had been notifi¢d of this legacy before the year
end but this legacy had uot been reci¢ved at the year end date
11 Cash and cash equlvalents
21125
2024
Cash at bat
633.494
637,602
12 Creditors: amouTrts falllng due Ivithin one year
21125
2024
Trade Cr￿altOrS
2,290
6,150
Page 20

ChristAdelphlYdn Auxiliary Lecturing Society (The)
Notes to the Financial Statements for the Year Ended 31 December 2025
13 Fund5
Balance at
31
December
2025
Balance at I
Januxry
2025
Incomlng
resources
Resources
expended
Tr#llsfers
Unre5trieted fund$
GÉnernl
G¢n¢ral
592,904
159,123
{57,9811
(60,034)
634,012
oiher
Branch f5]nd
Bible exhibition fund
19,017
7,767
3.886
1,666
(21,879)
{6,473)
14,587
15.611
2.960
26.784
5,552
(28.352
14,587
L8,571
Totgl unrestricted fund$
619,688
164.675
{86,333)
(45,4471
652.583
Restricted hllds
Biblc Icarning centres
Campaiglls wnllnittee
Life'5 Big QuestioJ]s
Refugee preaching
Youll8 people's pr&￿h]ng
Preaching endOW￿ent
3.240
3,535
250
35,332
1,136
(37,098)
(143)
(250)
(40,447)
{4,714)
5,000
6,474
4,528
40.447
7.921
5.750
240
3,447
TO1￿ restrltted fu￿d$
20,696
36,708
82,652
45,447
20.199
Tot81 fundy
640.384
201383
168,985
672 782
Page 21

Christadelphian Auxiliary Lecturing Society (fhe)
Notes to the Financlal Statements for the Year Ended 31 December 2025
Balan¢¢ at
Balance 8t I
JaThuAry
2024
ID¢omiDg
resources
Resour¢e$
expended
D¢¢ember
2024
Transfer5
Unrestricted funds
General
General fitnd
597,186
139,882
(61,482)
(82,6821
592,904
Other
Branch fimd
Bible exhibi(ion fund
26,977
10,576
2,983
1,779
(14,979}
{4.588)
4,036
19.017
7.767
37,553
4,762
(19.5671
4.036
26,784
Totsj unrestrleted funds
634.739
144,644
{81,0491
178,646)
619,688
Re$tri¢ted
Bible learning centres
Carllpaigns commiitee
Life's Big Que5Éion5
Bible line
Re￿get preaching
Young people's PTeachitJg
Preaching endowTnent
4,808
3,100
1.450
554
29,381
198
(35.9491
(1.763)
(1,200)
15541
{71.646)
(5,358)
5.000
2,000
3,240
3,535
250
71,646
12.823
456
5,750
7.921
5,750
Total restrieted fuDd$
22,735
35,785
(116.470
78,646
20.696
Total funds
657.474
180,429
197,519
640,384
Page 22

Christadelpbian Auxiliary Lecturing Society (The)
Notes to the Financial Statements for the Year Ended 31 December 2025
The specific purposes for which the funds are to be applied are as follows:
The charity ha5 six restricted fuDds:
Bible Learning Centre
This relates to tILe operation of a Bible Le￿nIng Centre in Solihull.
Campaigns Committee
This relat¢s to campaigns administrdtion fund. campaign¢rs' accon]￿odati0n and food expellses fimd and
atnp8i¥neTS' benevolent fuDd.
Life's Big Questioll5
Thi8 relates to fun¢ls resulting from aD appeal to meet the costs of setvi¢ing website generated ¢t)qllirie8 from
outside of the UK.
Bible lin¢
This relates to th¢ opetx(ion of a telephone me&saging servi¢¢.
R¢fug¢e preaching
This relates 10 the cost of preaching to mainly assyluTn seekers arriving in the UK from Iran.
Young people's prea¢hing
This relates to the cost of preaching to young people.
Preaching endowment
This relates io an ¢ndO￿￿￿ellt donated by all cccle5ia which h&8 closed. It will be used by the Trustees for a
specifi¢ preaching projecL
14 Analysi5 of net assets between hrtds
Totsl fund$ 81
31 December
202$
Unr¢5tricted funds
General
DesigDatsd
Restrlcted
funds
TgJ)gibl¢ fixed assets
Current a55ets
Current liabilities
636,301
(2,290
18,571
20,199
675.071
{2.290
Total net assets
634,012
18,571
20.199
672,782
Page 23

Christadelphian Auxiliary Lecturing Society (fhe)
Notes to the Financial Statements for the Year Ended 31 December 2025
Totsl fuDds Y4t
31 December
2024
Unrestrkted funds
Gen¢r81
Designated
Restricted
fullds
Tangible fjxed assets
Cll￿ent assets
Current lÈabilitics
599.053
6,150
26,784
20,696
646,533
6,150
Total net assets
26,784
20,696
640,384
Page 24