CHRISTIAN TELEVISION ASSOCIATION
FINANCIAL STATEMENTS
31 DECEMBER 2025
Registered number: 280329
CHRISTIAN TELEVISION ASSOCIATION
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CHARITY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2025
| Trustees | Michael Hencher |
|---|---|
| David Gee | |
| Ian Stacey | |
| James Crawford Telfer | |
| Registered Office | 40 Woodborough Road |
| Winscombe | |
| Somerset | |
| BS25 1AG | |
| Reporting accountants | Brooking Ruse & Co Limited |
| Chartered Accountants & Independent Examiners | |
| 2 Stafford Place | |
| Weston super Mare | |
| Somerset | |
| BS23 2QZ | |
| Bankers | Lloyds Bank Plc |
| 16 The Triangle | |
| Clevedon | |
| North Somerset | |
| BS21 6NG | |
| Registered number | 280329 |
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CHRISTIAN TELEVISION ASSOCIATION
Trustees’ Annual Report
The Board of Christian Television Association has pleasure in presenting their annual report and financial statements for the year ended 31 December 2025.
Trustees who served during the year
Michael Hencher David Gee (Chairman) Ian Stacey James Crawford Telfer
Senior staff member
Malcolm Turner
Status
The charity is governed by a constitution adopted on 6 October 1980, as amended.
Objectives
The objective of the charity is the advancement of the Christian religion in accordance with the articles of faith, in particular through the medium of audio-visual means.
Public benefit
The Trustees confirm that they have complied with their duty under section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance to charities on public benefit.
Organisation
Overall responsibility for the administration of funds and distribution thereof lies with the Board. Certain responsibilities are delegated to a management committee comprising the chairman, the treasurer, executive director and programme director.
The trustees must accept, in writing, the articles of faith. New trustees are appointed by a majority of existing Board members.
Risk Management
The trustees have identified and reviewed the major risks to which the charity is exposed and confirm that they have established systems or procedures to manage and mitigate those risks.
Annual Review of Progress and Achievement
The end of 2024 saw the launch of our award-winning production “Born Again - the story of George Whitefield” and being widely distributed around the world. This continued into 2025 with more broadcasters licensing the programme and we made it available to view free of charge on our new website along with more CTA documentaries.
Work continued work on our major production “Discovering the Bible” - a four-episode series. The final piece of filming took place on location in Cyprus, then followed the lengthy process of post-production. By early autumn the series was complete and the task of distribution to broadcasters started. Throughout the year, discussions took place with publisher “10 of Those” to produce an accompanying booklet for the series, based on the script and using stills and graphics from the film to illustrate. This is due for completion and release mid-2026.
Our next major project is a documentary with the title “The Maker”. Work stared on pre-production in the autumn, and this will be our focus in 2026.
Meanwhile, an increasing number of CTA programmes have been shown around the world on broadcast TV as well as on social media platforms. Notably, viewings of “Sifting the Evidence” exceeded 5.1 million views on YouTube during the year.
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CHRISTIAN TELEVISION ASSOCIATION
Trustees’ Annual Report
Financial review
Voluntary income for the year was £30,893 which was increased on the previous year. This reflects donations received and there was one larger amount totalling £10,000 in the year under review. Activities for generating income have increased to £55,468 made up of £55,030 from royalties, rights and licences together with £438 from sales, services and library. Incoming resources for the year, therefore, totalled £86,361 (2024: £95,678).
Resources expended decreased to £97,851 compared to £104,389 in the previous year. This is mainly reflected within the charitable activities where programme production costs decreased by £11,599 to £76,255.
The net outgoing resources for the year were £11,490, this has resulted in reserves of £8,175 at 31 December 2025.
The Board aims to hold cash reserves equivalent to three months expenditure.
Ongoing changes are being made to decrease the charities outgoings and increase revenue by means of a major production release.
Statement of responsibilities of the Board
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Declaration
The trustees declare that they have approved the trustees report above.
Signed on behalf of the charity’s Trustees
Signature
…………………………………………………………………………………….
David Gee Chairman of the Board of Trustees
DATE 28[th] May 2025
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF
CHRISTIAN TELEVISION ASSOCIATION
I report to the trustees on my examination of the accounts of Christian Television Association (the Charity) for the year ended 31 December 2025, which are set out on pages 5 to 11.
Responsibilities and basis of report
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011(‘the Act’).
I report in respect of my examination of the Trustees’ accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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(1) accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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(2) the accounts do not accord with those records; or
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(3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Robert D Orr ACA DATE………………….. For and on behalf of Brooking Ruse & Co Limited Chartered Accountants and Independent Examiners 2 Stafford Place Weston-super-Mare Somerset BS23 2QZ
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CHRISTIAN TELEVISION ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
| Note INCOMING RESOURCES Incoming resources from generating funds Voluntary income Activities for generating funds 2 Incoming resources from charitable activities Other incoming resources Total incoming resources RESOURCES EXPENDED Costs of generating funds Charitable activities 3 Governance costs 4 Other resources expended Total resources expended Net incoming/outgoing resources before transfers Gross transfers between funds Net incoming/outgoing resources Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 30,893 55,468 - - 86,361 76,255 21,596 - 97,851 (11,490) - (11,490) 29,665 18,175 |
Total funds £ 30,893 55,468 - - 86,361 76,255 21,596 - 97,851 (11,490) - (11,490) 29,665 18,175 |
2024 Total funds £ 49,185 46,493 - - |
|---|---|---|---|
| 95,678 | |||
| 87,854 16,535 - |
|||
| 104,389 | |||
| (8,711) - |
|||
| (8,711) 38,376 |
|||
| 29,665 |
The notes on pages 7 to 11 form an integral part of these financial statements.
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CHRISTIAN TELEVISION ASSOCIATION
BALANCE SHEET
31 DECEMBER 2025
| Note FIXED ASSETS Tangible assets 5 Investments CURRENT ASSETS Stocks Debtors 6 Cash at bank and in hand LIABILITIES: Creditors - amounts falling due within one year 7 Net current assets NET ASSETS THE FUNDS OF THE CHARITY Unrestricted income funds Total charity funds |
Total funds £ 2,562 - 2,562 2,013 13,435 5,965 21,413 5,800 15,613 18,175 18,175 18,175 |
2024 Total Funds £ 2,209 - |
|---|---|---|
| 2,209 | ||
| 1,995 3,774 30,884 |
||
| 36,653 | ||
| 9,197 | ||
| 27,456 | ||
| 29,665 | ||
| 29,665 | ||
| 29,665 |
Signed on behalf of the trustees:
……………………………………… Trustee
DATE ……………………………
The notes on pages 7 to 11 form an integral part of these financial statements.
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CHRISTIAN TELEVISION ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
31 DECEMBER 2025
1. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their Accounts in accordance with the Financial Reporting Standard application in the UK and Republic of Ireland (FRS 102) issued on 16th July 2014, as amended on 2nd February 2016; and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the UK Generally Accepted Accounting Practice as it applies from 1st January 2015. There are no material uncertainties regarding the Charity's ability to continue its activities for the foreseeable future. The Charity meets the definition 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.
Preparation of the accounts on a going concern basis
The charity reported reserves at the end of the reporting period of £18,175, an decrease to the reserves at the beginning of the period.
The Trustees, having considered the information above, have prepared the accounts on a going concern basis.
Incoming resources
Donations are recognised in the Year in which the Charity is entitled to and certain of receipt and the amount can be measured with reasonable certainty. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in the future year. Gift-Aid is added to the value of the donation to which it relates.
Donated services are recognised as income and expenditure in the financial statements when organisations or individuals offer their services and support pro bono. The value of these donated services to the Trust is considered to be equal to market value which would be paid were the service formally procured. This includes services paid for by other Trusts. Investment income is accounted for on a receivable basis.
Resources expended
Expenditure is included on an accruals basis. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Charitable activities comprise those costs directly attributable to the fulfilment of the charitable objects.
Governance costs
Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and costs related to statutory requirements. Governance and support costs are deemed to relate wholly to the principal activity.
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CHRISTIAN TELEVISION ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
31 DECEMBER 2025
Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life as follows:
Equipment At 25% per annum - reducing balance basis
Taxation
The trust is a registered charity and is not liable to United Kingdom taxation on charitable activities, provided income falls within the charitable exemptions and is spent on charitable purposes.
Funds
The General Unrestricted Fund is free for the Trustees to use for any purpose in furtherance of the Trust's charitable objects.
| 2. ACTIVITIES FOR GENERATING FUNDS Royalties, rights and licences Sales, services and library 3. CHARITABLE ACTIVITIES Programme production costs Tape production costs |
2025 £ 55,030 438 55,468 2025 £ 76,255 - 76,255 |
2024 £ 45,957 536 |
|---|---|---|
| 46,493 | ||
| 2024 £ 87,644 210 |
||
| 87,854 |
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CHRISTIAN TELEVISION ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
31 DECEMBER 2025
| 4. GOVERNANCE COSTS Accountancy and independent examination Computer expenses Depreciation Advertising Printing and stationery Salaries Telephone Travel and subsistence Bank charges and interest Gifts Exchange rate difference Professional Rent 5. TANGIBLE ASSETS Cost At 1 January 2025 Additions Disposals At 31 December 2025 Depreciation At 1 January 2025 Charge for the year Disposals At 31 December 2025 Net book value At 31 December 2025 At 31 December 2024 |
2025 £ 3,243 2,934 854 1,118 348 5,942 1,310 1,057 203 300 54 35 4,198 21,596 £ Equipment 41,202 1,208 - 42,410 38,993 855 - 39,848 2,562 2,209 |
2024 £ 3,144 2,990 735 103 582 4,257 417 3,967 300 - 40 - - |
|---|---|---|
| 16,535 | ||
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CHRISTIAN TELEVISION ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
31 DECEMBER 2025
| 6. DEBTORS Prepayments Trade debtors Other debtors 7. CREDITORS - AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Accruals and deferred income Loans payable Other creditors Value added tax PAYE 8. EMPLOYEE COSTS The total staff costs and employee benefits for the period were: Production – Gross wages Governance costs – Gross wages Production costs are apportioned at 75% of total employee costs |
2025 £ 387 10,000 3,048 13,435 2025 £ - 2,045 1,387 1,584 388 396 5,800 2025 £ 17,826 5,942 23,768 |
2024 £ 316 2,000 1,458 |
|---|---|---|
| 3,774 | ||
| 2024 £ - 1,965 4,459 1,515 518 740 |
||
| 9,197 | ||
| 2024 £ 18,379 4,257 |
||
| 22,636 | ||
The trust had one employee in this year (one in 2024). The trust also relies on volunteers to carry out some of the production work. There are no employees who received employee benefits of more than £60,000
9. INDEPENDENT EXAMINATION
The amounts payable to the independent examiners in respect of the following services were:
| Independent examination charges Bookkeeping and accountancy |
2025 £ 785 2,458 3,243 |
2024 £ 750 2,394 |
|---|---|---|
| 3,144 |
10. TRUSTEES' REMUNERATION AND EXPENSES
No Trustee received any remuneration or other benefits for services rendered in this year or the preceding year. Other expenses incurred were reimbursed, if applicable, at cost with no benefit whatever arising to the recipient.
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CHRISTIAN TELEVISION ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
31 DECEMBER 2025
11. RELATED PARTY TRANSACTIONS
The charity holds a bank account for CEVMA, an organisation run by a group of individuals which includes J C Telfer, a Trustee, and M Turner, senior staff member, of the Christian Television Organisation. As such the money payable has been treated as a loan in the accounts and the balance at 31[st] December 2025 was £1,387 (2024: £4,459)