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2025-06-30-accounts

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THE POCKET TESTAMENT LEAGUE LTD
Report and Accounts
year ended 30 June 2025
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Company registration number: 1461289

Charity registration number: 281910

THE POCKET TESTAMENT LEAGUE LTD

FOR THE YEAR ENDED 30 JUNE 2025

COMPANY INFORMATION

Trustees

M Brickley R T Garner M M Murphy T J Rowlands H F Shepheard M A Wiltshire

Key Staff D Millar Governing Document Memorandum and Articles of Association dated 15th Nov 1979, incorporating changes adopted by Special Resolution passed on 1st July 2022

Company Registration Number 1461289 Charity Registration Number 281910 Registered Office and Commodore House Principal Address North Wales Business Park Aberele Wales LL22 8LJ Independent Examiner Nick Spear ACCA Stewardship 1 Lamb's Passage London EC1Y 8AB

Contents Page
Company Information 1
Trustees' Annual Report 2-3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Accounts 7-12
Detailed Statement of Financial Activities with Comparatives 13

Page 1

THE POCKET TESTAMENT LEAGUE LIMITED

TRUSTEES' ANNUAL REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 30 JUNE 2025

The trustees, who are the charity’s directors for the purposes of company law, present their report and accounts for the year ended 30 June 2025.

Objectives and activities

The UK has historically benefited from a strong Biblical foundation, providing a value base that builds strong families, communities and society. The Pocket Testament League desires to strengthen this foundation by helping people find peace with their Creator, and purpose for their lives.

The Pocket Testament League’s mission is to mobilise and equip Christians to read, carry, and share the Word of God. We encourage members to dedicate a pocket to the Lord, to carry a small Gospel of John in that pocket, and to look for opportunities to share the Word of God as God guides them. Our vision is to recruit supporters who will bring the Bible back to the UK in a powerful, and very personal way, and to equip them to champion the Word of God, and to encourage everyone to read it for themselves.

The directors have determined to keep the activities undertaken under review in considering the Charity Commission's guidance on public benefit, and, in particular, the specific guidance on charities for the advancement of religion. The charity undertakes a number of activities in order to achieve these objectives and is committed to ensuring that these activities are open to all in their communities in addition to being available via Christian church fellowships.

The organisation continues to:

  1. Recruit supporters who will share the Word of God. These ‘members of the movement’ are recruited using social media, events, and strategic partnerships.

  2. Print and provide Gospels of John with attractive covers, along with other Christian publications. We send them for free to any who ask.

  3. Communicate regularly with supporters through email and social media, sharing inspirational stories and evangelism ideas from our supporters.

  4. Create customised Gospels of John for churches, ministries, businesses, and individuals to encourage them to share the Word of God.

Achievements and performance

During the past 5 years we have recruited more than 26,000 supporters who have joined the movement to bring the Bible back to the UK. Over that period we have also expanded our Gospel offerings from just four cover designs to more than four dozen, adding new foreign language Gospels to our range to better reach a wider and more diverse population in the UK and overseas.

Thanks to the help of our donors, partners and supporters, The Pocket Testament League continues to develop. In the year to the end of June 2025 we distributed more than 510,000 Gospels in the UK, Europe, the Middle East and Africa, with more than 385,000 being shared in the UK and Ireland alone.

Our Gospels and booklets are stored and sent out by Verité in West Sussex, a Christian company, that has also printed and mailed out periodic magazines and other mailings on our behalf. Our office is linked to Verité by an administrative website. Highlights this year include 20,000 Gospels for distribution at The Garden Tomb in Jerusalem, and a new partnership with End Bible Poverty Now in Liberia.

Pocket Testament League ministries in India again greatly benefited from generous donations, with £40,500 being donated to the work in India during the year.

We continue to engage with our Pocket Testament League sister charity in the United States which enables us to share branding, Gospel cover designs, new translations, and logistical assistance overseas.

Funds from generous supporters continues to help the charity to grow and develop. These have enabled us to invest in Facebook advertising to improving our ability to promote literature, broaden the products available, increase ordering volumes, draw new supporters. The financial accounts reflect the value of donated resources for Facebook recruitment, website development, travel and Gospels printed.

The directors remain grateful to all our supporters for their continued prayer, financial giving and partnership in sharing the good news about Jesus.

THE POCKET TESTAMENT LEAGUE LIMITED

TRUSTEES' ANNUAL REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

Financial review

The directors are reporting a deficit for the year of £43,247 (2024: surplus £35,399). The reason for this is that some prior year reserves for various planned global gospel distribution were spent with the result that unrestricted reserves have decreased from £162,364 at the beginning of the year to £131,691 at the end of the financial year.

Donations continue to be made to support new and ongoing gospel projects. It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to at least between three and six months of unrestricted fund expenditure. The directors consider that reserves at this level will ensure that, in the event of a significant fall in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. The level of reserves held at the end of the year represented nearly 9 months' expenditure.

Reference and administrative information is provided on the page following the cover sheet.

The directors have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The Pocket Testament League is a company limited by guarantee.

Directors are appointed and removed in accordance with the company's memorandum and articles of association by members at a general meeting. Existing directors may appoint directors at a meeting of the board.

None of the directors has any beneficial interest in the company. All of the directors are members of the company and guarantee to contribute £1 in the event of a winding up.

Responsibilities of trustees under company law

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose 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. They 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.

This report was approved by the trustees and signed on their behalf by:

M. Wiltshire

M. Wiltshire (Nov 19, 2025 16:13:05 GMT)

.............................. M A Wiltshire Director (Chair.) Dated: ......................... Nov 19, 2025

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

THE POCKET TESTAMENT LEAGUE LTD

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025 on pages 5 to 13 following, which have been prepared on the basis of the accounting policies set out on pages 7 to 8.

Responsibilities and basis of report

As the charity’s trustees of the Company (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 Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company 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 Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; 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.

Nick Spear

Nick Spear (Nov 20, 2025 09:11:03 GMT)

Nick Spear ACCA Association of Chartered Certified Accountants

Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Nov 20, 2025

Page 4

THE POCKET TESTAMENT LEAGUE LTD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations & Legacies
3
Investments
4
Total income and endowments
EXPENDITURE ON:
Charitable activities
5
Total expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
13
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13		 Unrestricted
Funds
£
144,508
2,573
147,081
177,754
177,754
-
(30,673)
-
(30,673)
162,364
131,691		 Restricted
Funds
£
132,991
-
132,991
145,565
145,565
-
(12,574)
-
(12,574)
88,207
75,633		 Total
Funds
2025
£
277,499
2,573
280,072
323,319
323,319
-
(43,247)
-
(43,247)
250,571
207,324		 Total
Funds
2024
£
372,125
2,433
374,558
339,159
339,159
-
35,399
-
35,399
215,172
250,571

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on pages 7-12 form part of these accounts.

Page 5

THE POCKET TESTAMENT LEAGUE LTD

BALANCE SHEET

AS AT 30 JUNE 2025

Note
FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Stock
8
Debtors
9
Cash at bank and in hand
10
CREDITORS: Amounts falling
due within one year
11
Net current assets / (liabilities)
Total assets less current liabilities
TOTAL NET ASSETS
FUND BALANCES
13
Unrestricted Funds
Restricted Funds		 Unrestricted
Funds
£
-
-
19,936
1,382
133,444
154,762
(23,071)
131,691
131,691
131,691
131,691
-
131,691		 Restricted
Funds
£
-
-
-
21,448
54,398
75,846
(213)
75,633
75,633
75,633
-
75,633
75,633		 Total
Total
Funds
Funds
2025
2024
£
£
-
-
-
#
-
19,936
30,525
22,830
42,632
187,842
240,192
230,608
313,349
(23,284)
(62,778)
207,324
250,571
207,324
250,571
207,324
#
250,571
131,691
162,364
75,633
88,207
207,324
250,571		 Total
Funds
2024
£
-
162,364
88,207
250,571

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.

The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors and were signed on its behalf by:

M. Wiltshire M. Wiltshire (Nov 19, 2025 16:13:05 GMT) M A Wiltshire

Date: _______ Nov 19, 2025

Company number: 1461289

Charity number: 281910

The notes on pages 7-12 form part of these accounts.

Page 6

THE POCKET TESTAMENT LEAGUE LTD

NOTES TO THE ACCOUNTS

COMPANY INFORMATION

1 Statutory Information

The Pocket Testament League Ltd is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These 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 applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

b) Income Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. 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 a future period.

Income from donations includes:

i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.

c) Expenditure Expenditure, including any VAT which cannot be recovered, is accounted for on an accruals basis and allocated to the appropriate heading in the accounts. Staff costs and other administration costs are allocated to support costs on the basis of time taken. Bookkeeping costs are allocated to the overseas activity on the basis of time taken. Governance costs include those incurred with the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.

Grants and donations payable are taken into account at the earlier of when they are paid or become legally enforceable.

d) Fund accounting Unrestricted funds are available for use at the discretion of the directors in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used.

e) Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:-

Computers Over 3 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the statement of financial activities.

f) Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

7

THE POCKET TESTAMENT LEAGUE LTD

NOTES TO THE ACCOUNTS

COMPANY INFORMATION

i) Taxation The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

k) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

m) Critical accounting estimates and areas of judgement The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

3
Donations & Legacies
Donations and gifts
Literature donations
Legacies receivable
Income tax recoverable
4
Investment income
Bank interest
5
Charitable activities
a
Costs incurred directly on specific activities
Staff costs
Depreciation and impairment
Literature purchases and stock movement
Newsletter
Travelling expenses
Storage
Processing costs
Postage and stationery
Member recruitment and mobilisation
Grants (see note 4c)
b
Costs incurred on support & administration
Governance costs
Fee for examining the accounts
Staff costs
Administrative expenses		 Total
2025
£
199,425
72,866
-
5,208
277,499
2025
£
2,573
2,573
Total
2025
£
20,329
-
154,188
5,695
3,299
8,424
23,348
12,659
5,099
233,041
46,500
279,541
1,950
7,785
34,043
43,778
323,319		 Total
2024
£
281,380
73,587
10,228
6,930
372,125
2024
£
2,433
2,433
Total
2024
£
23,341
377
161,229
6,354
6,512
8,028
17,537
20,757
12,399
256,534
42,000
298,534
1,872
5,848
32,905
40,625
339,159

The fee payable to the independent examiner for examining the accounts was £1,950 (2024: £1,872); in addition the charity paid £659 (2024: £664) for other services.

8

THE POCKET TESTAMENT LEAGUE LTD

NOTES TO THE ACCOUNTS

COMPANY INFORMATION

5 Charitable activities continued

c Grants payable

Grants for PTL India
The Evans Robert Institute
European Parliament Prayer Breakfast
The comparatives for the previous year are as follows:
Grants for PTL India
Grant for The Evans Robert Institute
Gross wages and salaries
Pension costs
Analysis of staff costs, the cost of key management personnel and trustee remuneration		 Institutions
£
43,000
1,500
2,000
46,500
Institutions
£
40,500
1,500
42,000
2025
£
25,558
2,556
28,114		 2025
£
43,000
1,500
2,000
46,500
2024
£
40,500
1,500
42,000
2024
£
26,899
2,290
29,189

6 Analysis of staff costs, the cost of key management personnel and trustee remuneration

The average monthly number of employees during the year was 2 (2024: 2). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

No trustees received employment benefits in either the current or preceding year.

During the year key management received employment benefits totalling £20,328 (2024: £23,844).

7 Tangible fixed assets

Cost
At 1 July 2024
Additions
At 30 June 2025
Accumulated depreciation
At 1 July 2024
Charge for the year
At 30 June 2025
Net book value
At 30 June 2025
At 30 June 2024
Stock
Literature
Debtors
Falling due within one year:
Tax recoverable
Other debtors
Accrued income
Prepayments
Total debtors		 Computers
£
2,201
-
2,201
2,201
-
2,201
-
-
2025
£
19,936
19,936
2025
£
195
841
21,448
346
22,830		 Total
2025
£
2,201
-
2,201
2,201
-
2,201
-
-
2024
£
30,525
30,525
2024
£
2,018
841
39,427
346
42,632

8 Stock

9 Debtors

9

THE POCKET TESTAMENT LEAGUE LTD

NOTES TO THE ACCOUNTS

COMPANY INFORMATION

10 Cash at Bank and in Hand

h at Bank and in Hand
Cash at bank with immediate access
itors: liabilities falling due within one year
Taxation and social security
Other creditors
Accruals		 2025
£
187,842
2025
£
773
20,548
1,963
23,284		 2024
£
240,192
2024
£
773
60,121
1,884
62,778

11 Creditors: liabilities falling due within one year

12 Pension commitments

During the year employer's pension contributions totalling £2,556 (2024: £2,793) were payable to defined contribution personal pension schemes. Pension contributions of £213 (2024: £213) were owing at the balance sheet date.

13 Funds

During the year the movements in the charity's funds were as follows:

Unrestricted Funds
Restricted Funds
PTL India
Salary support
Africa
Christmas gospels
English gospels
English / Welsh evangelists
Everyone Scotland
Israel gospels
Liberia
National Week of Prayer
Olympic gospels
Papua New Guinea gospels
Polish gospels
Prayer breakfast gospels
Scottish gospels
Spanish gospels
Swedish gospels
Ugandan gospels
Ukraine gospels
Aggregate of funds		 Opening
balance
2025
£
162,364
1,921
47,149
-
-
-
-
-
22,898
-
-
756
8,442
-
1,286
-
-
-
1,817
3,938
88,207
250,571		 Incoming
resources
2025
£
147,081
42,225
29,523
4,000
11,470
14,872
4,375
5,608
-
6,657
997
-
-
-
-
13,264
-
-
-
-
132,991
280,072		 Outgoing
resources
2025
£
(177,754)
(43,000)
(28,772)
(4,000)
(11,470)
(14,872)
(4,375)
(5,608)
(16,315)
(3,426)
(997)
(756)
-
-
(1,286)
(8,871)
-
-
(1,817)
-
(145,565)
(323,319)		 Closing
balance
2025
£
131,691
1,146
47,900
-
-
-
-
-
6,583
3,231
-
-
8,442
-
-
4,393
-
-
-
3,938
75,633
207,324

10

THE POCKET TESTAMENT LEAGUE LTD

NOTES TO THE ACCOUNTS

COMPANY INFORMATION

13 Funds continued

Restricted funds

PTL India is a sister church and evangelistic organisation in India. The Salary Support fund is to help towards the salary cost of the chief executive officer. The Travel Support fund is to help towards the travel costs of the chief executive officer. The Africa fund is to help fund the supply of gospels in Argentina. The Argentina fund is to help fund the supply of gospels in Argentina. The Christmas gospels fund is to help fund the supply of Christmas booklets and gospels. The English gospels fund is to help fund the supply of gospels in England.

The English / Welsh evangelists fund is to help fund the supply of gospels in England and Wales The Everyone Scotland fund is to help fund the supply of gospels in Scotland. The Finland gospels fund is to help fund the supply of gospels to Finland. The Football Euros gospels fund is to help fund the supply of Football Euros gospels. The Herald Trust fund is to help fund the supply of gospels in Scotland. The Israel gospels fund is to help fund the supply of gospels in Israel. The Lake Victoria fund is to help fund the supply of gospels in Lake Victoria. The Liberia fund is to help fund the supply of gospels in Liberia.

The National Week of Prayer fund is to help fund the supply of gospels for the National Week of Prayer. The Olympic gospels fund is to help fund the supply of Olympic gospels. The Panama gospels fund is to help fund the supply of gospels in Panama. The Papua New Guinea gospels fund is to help fund the supply of gospels in Papua New Guinea. The Polish gospels fund is to help fund the supply of gospels in Poland.

The Prayer breakfast gospels fund is to help fund the supply of gospels in prayer breakfasts. The Scottish gospels fund is to help fund the supply of gospels in Scotland. The Spanish gospels fund is to help fund the supply of gospels in Spain. The Swedish gospels fund is to help fund the supply of gospels in Sweden. The Ugandan gospels fund is to help fund the supply of gospels in Uganda. The Ukraine gospels fund is to help fund the supply of gospels in Ukraine. The Welsh gospels fund is to help fund the supply of gospels in Wales.

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

assets and liabilities of the various funds were as follows:
Tangible fixed assets
Stock
Debtors
Cash at bank and in hand
Creditors falling due within one year		 Unrestricted
funds
£
-
19,936
1,382
133,444
(23,071)
131,691		 Restricted
funds
£
-
-
21,448
54,398
(213)
75,633		 2025
£
-
19,936
22,830
187,842
(23,284)
207,324

11

THE POCKET TESTAMENT LEAGUE LTD

NOTES TO THE ACCOUNTS COMPANY INFORMATION

13 Funds continued

In the previous year the movements in the charity's funds were as follows:

Unrestricted Funds
Restricted Funds
PTL India
Salary support
Travel support
Argentina
Christmas gospels
English gospels
English / Welsh evangelists
Finland gospels
Football Euros gospels
Herald Trust
Israel gospels
Lake Victoria
Olympic gospels
Panama gospels
Papua New Guinea gospels
Polish gospels
Prayer breakfast gospels
Scottish gospels
Spanish gospels
Swedish gospels
Ugandan gospels
Ukraine gospels
Welsh gospels
Aggregate of funds		 Opening
balance
2024
£
145,918
711
46,236
2,324
-
-
-
-
-
-
-
-
-
-
5,491
-
808
4,849
-
-
8,835
-
-
-
69,254
215,172		 Incoming
resources
£
164,337
41,710
30,766
-
4,964
8,271
8,914
4,195
8,141
5,155
5,308
22,898
8,141
6,911
-
8,442
-
1,289
23,494
1,575
-
3,093
15,022
1,933
210,221
374,558		 Outgoing
resources
£
(147,891)
(40,500)
(29,854)
(2,324)
(4,964)
(8,271)
(8,914)
(4,195)
(8,141)
(5,155)
(5,308)
-
(8,141)
(6,155)
(5,491)
-
(808)
(4,851)
(23,494)
(1,575)
(8,835)
(1,276)
(11,084)
(1,933)
(191,268)
(339,159)		 Transfers
in the year
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Closing
balance
2024
£
162,364
1,921
47,149
-
-
-
-
-
-
-
-
22,898
-
756
-
8,442
-
1,286
-
-
-
1,817
3,938
-
88,207
250,571

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Tangible fixed assets
Stock
Debtors
Cash at bank and in hand
Creditors falling due within one year		 Unrestricted
funds
£
-
30,525
6,606
154,303
(29,070)
162,364		 Restricted
funds
£
-
-
36,026
85,889
(33,708)
88,207		 2024
£
-
30,525
42,632
240,192
(62,778)
250,571

14 Transactions with related parties

During the year the charity:

15 Members

Each member of the company commits to contribute if the charity is wound up an amount of £1.

12

THE POCKET TESTAMENT LEAGUE LTD

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 30 JUNE 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations & Legacies
3
Investments
4
Total income and endowments
EXPENDITURE ON:
Charitable activities:
5
Total Expenditure
Net income for the year / Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13		 Unrestricted
2025
£
144,508
2,573
147,081
177,754
177,754
(30,673)
162,364
131,691		 Restricted
2025
£
132,991
-
132,991
145,565
145,565
(12,574)
88,207
75,633		 Total
2025
£
277,499
2,573
280,072
323,319
323,319
(43,247)
250,571
207,324		 Unrestricted
2024
£
161,904
2,433
164,337
147,891
147,891
16,446
145,918
162,364		 Restricted
2024
£
210,221
-
210,221
191,268
191,268
18,953
69,254
88,207		 Total
2024
£
372,125
2,433
374,558
339,159
339,159
35,399
215,172
250,571

13