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2024-03-31-accounts

REGISTERED COMPANY NUMBER: 02056400 (England and Wales) REGISTERED CHARITY NUMBER: 295328

REPORT OF THE DIRECTORS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

ASSOCIATION OF CHRISTIAN TEACHERS

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MARCH 2024

The Directors present their report with the financial statements of the charity for the year ended 31 March 2024. The Directors have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

ACT seeks to advance the Christian faith by such means as the Association may determine in accordance with its Statement of Faith. The Statement of Faith is set out in ACT's Memorandum and Articles of Association.

ACT's vision is to ‘serve, equip and inspire Christians in education’.

To serve pastorally and prayerfully, providing a voice for those in education. To equip by informing and resourcing those who are in education. To inspire by providing a wider focus, encouraging Christians in education.

To serve:

To equip:

To inspire:

The major areas of activity aimed at supporting ACT's members include the provision of:

[2]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

ACT provides a public benefit by:

In making this statement of public benefit the Directors have had regard to the guidance issued by the Charity Commission.

ACHIEVEMENT AND PERFORMANCE Chair's Report

This is my first report as chair and I wish to start by paying tribute to my predecessor, Tim Coles, who stepped down in November after seven years of faithful service to ACT. Under Tim’s leadership, ACT has been reenvisaged and refreshed with a clear vision for the future. Tim led with characteristic care and humility, steadying the ship and laying the foundation for future growth.

The last 12 months have held many encouragements as we have continued to see God’s grace in allowing the organisation to grow both in membership, influence and in the scope of opportunities we have been able to offer members. We have been delighted to welcome to the Board five new members – Sandra Sutherland, Elizabeth Scott, Titilayo Oluwatudimu, Jeremiah Emuchay and Matt Coe. Each has brought their own experience and skill set and helped enrich discussions, introduce new ideas and shape the work of ACT.

Through the fantastic work of our Executive Officer, Lizzie Harewood, and our admin & Development Officer, Jo Boorne, we have seen the profile of ACT grow. This has been illustrated by the number of media opportunities that Lizzie has had, including a profile slot on Revelation TV. It has also led to the invitation to join the next event for the Alliance of Responsible Citizens. As the profile has grown, so has the membership, which has increased by 20% over the year.

After two postponed attempts to hold an in-person conference (due to train strikes), an online conference was organised in a matter of days. Feedback was excellent and delegates were able to benefit from a range of seminars looking at how we can learn from Jesus, the master teacher. Plans are underway for the next conference in spring, 2025.

Involvement in our online community has continued to increase, and it has been great to see both regular and new faces join our half termly prayer meetings. My gratitude goes to Nigel McQuoid, one of our directors who faithfully produces weekly prayer points and leads the half termly meetings. Prayer is at the heart of all our work, and I am particularly thankful to Nigel who helps ensure this remains the case. The leadership network has met to discuss contemporary topics, including the provision of counsellors in schools. Open discussions on thought provoking topics help bring Christian distinctiveness to contemporary matters.

[3]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

We are adding to our library of resources, developing some original material in conjunction with our friends associated with other bodies, for example, with the Christian Medical Fellowship and The Faraday Institute. Our podcast has been added to, with a growing number of episodes in our new series 'Teaching Christianly'. Work is also underway to develop a mentoring resource which we look forward to rolling out in the new academic year.

Advocacy work continues and has a renewed focus with the recent change in government. ACT continues to speak up for Christians in education in areas like RSE and the issuing of transgender guidance. Media opportunities and the chance to write in Christian publications have helped believers better understand the issues that educators face, and Lizzie has been able to use both her own experience and the experience of others to help shed light and truth in a variety of areas.

We continue to work closely with TISCA, The Christian Institute, The Christian Schools Trust, Christian Concern, Christian Medical Fellowship, UCCF and Transform Work. We further continue to meet regularly as part of the Religious Education Council, Christian Coalition for Education and with Pray for Schools. All of these are rich sources of both encouragement and ministry and enable us to be a relevant voice and provider of good information and resources to our members.

We commend our reports to you, and ask that you consider partnering with us, prayerfully, and practically so that The Lord’s name is honoured throughout the world of education. Please do join us in London at the AGM for more information and to demonstrate your ongoing support.

Mr David M Bedford Chair of ACT

[4]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

FINANCIAL REVIEW

Investment policy and objectives

Under the Memorandum and Articles of Association, ACT has power to invest the Association's funds in any way the Board of Directors wishes. The Board takes the view that any investment made by ACT must be in accordance with the Association's Christian beliefs, aims and objectives.

Reserves policy

The ACT AGM on 18 November 2006 voted to approve the following Reserves Policy:

The Board should seek to maintain reserves equivalent to twelve weeks of unrestricted expenditure (free reserves).

This policy will be reviewed annually by the ACT Board of Directors. Any resolutions to change this policy will be brought to an AGM for consideration.

FINANCIAL REVIEW

The Association received during the year income of £40,157 (2023: £79,665). Expenditure for the year was £49,775 (2023: £48,502), a deficit of £9,618 (2023: surplus of £31,163) during the year. The total funds carried forward at 31 March 2024 were £115,597 (2023: £125,215) of which £9,503 (2023: £10,503) were restricted funds.

FUTURE PLANS

In 2024/25 ACT will continue to work in three main areas:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Association of Christian Teachers (ACT) is a company limited by guarantee and governed by its Memorandum and Articles of Association dated 18 September 1986 (amended to allow for current governance by special resolution on 7 June 1997, 20 November 2004, 19 November 2005, 14 November 2020).

ACT is registered as a charity with the Charity Commission. The charity is a nondenominational Christian membership organisation open to anyone over the age of 18 years.

In the event of the charity winding-up, ACT members agree to contribute up to £1.

[5]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

Recruitment and appointment of new Directors

Members of the ACT Board are Directors of the Company and Trustees of the Charity, and there are no other Directors or Trustees.

The Directors of the Company and Trustees of the Charity during the year are recorded overleaf.

As set out in the Memorandum and Articles of Association, one third of the Directors, as at the AGM, shall retire from office. A retiring Director is eligible for re-election. A Director who has served continuously for seven years may not be eligible for re-election for a period of a year. Article 30 in our Memorandum and Articles of Association allows the Directors, with certain restrictions, to appoint new Board members between AGM's. Any person so appointed serves until the following AGM, when he or she will then be eligible for election.

Only Full Members of ACT and Associate Members who are currently members of the Board of Directors who are present at the ACT Annual General Meeting (or who have sent an authorised proxy) can vote for candidates standing for election to ACT's Board of Directors. Voting is done by secret ballot with all voters having one vote per vacancy on the Board.

Organisational structure

The Board of Directors meets regularly to monitor the work and plan the future direction of ACT. All Directors are expected to attend all meetings. The Directors met six times during the year, all except two via Zoom.

Induction and training of new directors

The Directors of ACT have the responsibility for providing strategic leadership and direction for the charity and ensure ACT is well led and managed. In order to fulfil their responsibilities, ACT Directors are encouraged to attend appropriate internal and external training events where these will help them, as individuals, to undertake their role within the organisation.

STRUCTURE, GOVERNANCE AND MANAGEMENT Related parties

ACT works co-operatively with a variety of other organisations (whether Christian or nonChristian) providing this: a) does not bring dishonour to God;

During the year ACT has worked with or been part of Pray for Schools, Christian Coalition for Education, the RE Council of England and Wales, Transform Work UK, Evangelical Alliance Education Commission, European Education Christian Alliance (EurECA), TISCA, UCCF, Festive, Christian Institute, Christian Concern, Christian Schools Trust (CST), London Institute of Contemporary Christianity (LICC), Transforming Lives for Good (TLG),

[6]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

Affinity, Good News For Everyone (formerly Gideons), Christian Values in Education Project (CVE) and others.

[7]

ASSOCIATION OF CHRISTIAN TEACHERS (Company Number: 02056400, Charity Number:295328)

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02056400 (England and Wales)

Registered Charity number

295328

Registered office

280 Stoops Lane Bessacarr Doncaster DN4 7JB

Directors:

David Bedford – elected November 2022 Sarah-Jane Bentley – appointed September 2020, elected November 2020, retired November 2023 Timothy Coles – appointed January 2017, elected October 2017, re-elected November 2020, retired November 2023 Jeff Fair – appointed October 2020, elected November 2020, re-elected November 2023 Peter Gregory – appointed January 2020, elected November 2020, re-elected November 2023 Nigel McQuoid – appointed May 2021, elected November 2021 Christobal Rodriguez-Casado – appointed January 2023, elected November 2023 Jeremiah Emuchay – appointed June 2023, elected November 2023 Titilayo Oluwatudimu – appointed September 2023, elected November 2023 Elizabeth Scott – appointed September 2023, elected November 2023 Sandra Sutherland – appointed September 2023, elected November 2023 Matthew Coe – appointed September 2023, elected November 2023

Executive Officer:

Elizabeth Harewood

Administrator & Development Officer:

Jo Boorne

Independent Examiner:

Graham Vince

This report has been prepared in accordance with the special provisions of Part 15 of Companies Act 2006 relating to small companies.

Approved by order of the board of Directors on 25 September 2024 and signed on its behalf by

D Bedford

D Bedford – Director

[8]

INDEPENDENT EXAMINER’S REPORT TO THE DIRECTORS OF ASSOCIATION OF CHRISTIAN TEACHERS

Independent examiner's report to the directors of Association of Christian Teachers ('the Company')

I report to the charity directors on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity's directors of the Company (and also its trustees for the purposes of charity 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

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.

Use of my report

This report is made solely to the charity's directors, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My independent examination work has been undertaken so that I might state to the charity's directors those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's directors as a body, for my independent examination work, for this report, or for the opinions I have formed.

Name: Graham Vince

Address: 4 Alison Road, Church Stretton, Shropshire, SY6 7AT

[9]

Statement of Financial Activities (Incorporating an Income and Expenditure Account) For the Year Ended 31 March 2024

Notes
INCOME AND EXPENDITURE FROM
Donations and legacies
3
Charitable activities
Membership income
5
Member seminars
5
Website
5
Investment income
4
Total
EXPENDITURE ON
Charitable activities
Membership support
Charitable grants (overseas fund)
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
15
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 2024
Unrestricted
funds
£
2024
Restricted
funds
£
2024
Total
funds
£
2023
Total
funds
£
34,692
0
34,692
75,654
1,320
0
1,320
1,320
586
0
586
0
380
0
380
1,625
3,179
0
3,179
1,066
40,157
0
40,157
79,665
48,775
0
48,775
48,002
0
1000
1000
500
48,775
1000
49,775
48,502
(8,618)
(1000)
(9,618)
31,163
0
0
0
0
(8,618)
(1000)
(9,618)
31,163
114,712
10,503
125,215
94,052
106,094
9,503
115,597
125,215

The notes form part of these financial statements

[10]

Statement of financial position 31 March 2024

Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Debtors
12
Cash at bank
Total
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one
year
14
NET ASSETS
FUNDS
Unrestricted funds
15
Restricted funds
TOTAL FUNDS		 Unrestricted
fund
£
Restricted
funds
£
-
-
1,560
0
109.374
9,503		 2024
Total
funds £
2023
Total
funds £
-
-
1,560
24,067
118,877
107,874
110,934
9,503
(1,320)
0		 120,437
131,941
(1,320)
(1,886)
109,614
9,503		 119,117
130,056
109,614
9,503
(3,520)
0		 119,117
130,056
(3,520)
(4,840)
106,094
9,503		 115,597
125,215
106,094
9,503		 106,094
114,712
9,503
10,503
115,597
125,215

The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for

The notes form part of these financial statements

[11]

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

These financial statements were approved by the Board of Directors and authorised for issue on 25 September 2024 and were signed on its behalf by:

D Bedford D Bedford – Director

P Gregory P Gregory – Director

[12]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. LEGAL FORM

The charity is a company limited by guarantee registered in England and Wales. Its registered officeand charity number is as shown on page 4.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

At the time of approving the accounts, the Directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Directors continue to adopt the going concern basis of accounting in preparing the accounts.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 25% on cost

Fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Where parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items of property, plant and equipment.

[13]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES – continued

Tangible fixed assets

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the directors.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income under administrative expenses.

Financial liabilities are classified according to the substance of the contractual arrangements entered into.

Where the contractual obligations of financial instruments are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

[14]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

3. DONATIONS AND LEGACIES

2024 2023
£ £
Donations 29,110 27,908
Gift Aid 5,574 5,164
Legacies 8 42,582
34,692 75,654
4. INVESTMENT INCOME
2024 2023
£ £
Deposit account interest 3,179 1,066
3,179 1,066
5. INCOME FROM CHARITABLE ACTIVITIES
2024 2023
£ £
Membership income – Life members’ subscriptions 1,320 1,320
Member seminars 586 0
Website 380 1,625
2,286 2,945
6. GRANTS PAYABLE
2024 2023
£ £
Charitable grants (overseas fund) 1,000 500
The total grants paid to institutions during the year was as
follows:
Other grants 1,000 500
7. SUPPORT COSTS
Governance
Management Finance costs Totals
£ £ £ £
Membership support 42,751 522
1,902
45,175

[15]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

8. NET INCOME/EXPENDITURE

Net income/(expenditure) is stated after charging/(crediting)

2024 2023
£ £
Independent Examination fee - 100

9. DIRECTORS’ REMUNERATION AND BENEFITS

There were no directors’ renumeration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023

Directors’ expenses

irectors’ expenses

Directors’ expenses		 2024
£
2023
£
1,335
1,365
1,335
1,365

A total of 8 (2023: 8) directors were paid throughout the financial year. These expenses were reimbursements for travel and other administrative expenses

10. STAFF COSTS

Wages and salaries
Other pension costs		 2024
£
2023
£
31,786
28,653
985
898
32,771
29,551

The average monthly number of employees during the year was as follows:

2024 2023
Membership support and development 2 2

[16]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

11. TANGIBLE FIXED ASSETS

COST
At 1 April 2023 and 31 March 2024
DEPRECIATION
1 April 2023
31 March 2024
NET BOOK VALUE
At 31 March 2023
At 31 March 2024
EBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments		 Fixtures and
fittings
£
0
0
0		 Fixtures and
fittings
£
0
0
0
2024
£
392
1,168
2023
£
22,919
1,148
1,560 24,067

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accruals
Deferred income		 2024
£
2023
£
0
565
1,320
1,320
1,320
1,885

14. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

Accruals and deferred income 2024
£
2023
£
3,520
4,840
3,520
4,840

Included in the balance sheet is deferred income relating to life membership subscriptions. These are written back to income over 20 years following the year of receipt. The balance carried forward is £4,480 of which £1,320 will be taken to income within the coming year and £3,520 is due after more than 1 year

[17]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

15. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Overseas Fund
TOTAL FUNDS		 At 1/4/23
£
Net
movement in
funds
£
Transfer
between
funds
£
At 31/3/24
£
114,712
(8,618)
-
106,094
10,503
(1,000)
-
9,503
125,215
(9,618)
-
115,597

The Overseas Fund comprises residual monies originally donated by members specifically for the work of ACT overseas.

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

[18]