## Studiorum Novi Testamenti Societas
Annual Report and Financial Statements for the Year Ended 31 May 2026
## **Studiorum Novi Testamenti Societas**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2|
|Independent examiner's report|3|
|Statement of receipts and payments|4|
|Statement of assets and liabilities|5|
|Notes to the financial statements|6|
|Statement of financial activities per fund|7 to 10|
## **Studiorum Novi Testamenti Societas Reference and Administrative Details**
**Charity Number** 313862 **Trustees** Prof. Cilliers Breytenbach (President) Prof. Angela Standhartinger (Past President) Prof. Adele Reinhartz (President-Elect) Prof. Simon Butticaz (2023–26) Dr Vicky Balabanski (2023–26) Prof. Matthias Konradt (2024–27) Prof. David Horrell (2024–27) Prof. Eve-Marie Becker (2025–28) Prof. Michal Beth Dinkler (2025–28) **Secretary** Prof. Paul Foster **Assistant Secretary** Prof. Christina Kreinecker **Assistant Secretary - International Initiatives** Prof. Gerbern Oegema **Treasurer** Prof. Hugh Houghton **Independent Examiner** Chris Holmes FCA 6 Westover Garden Westbury on Trym Bristol BS9 3LE
Page 1
## **Studiorum Novi Testamenti Societas**
## **Trustees' Report**
The Trustees have pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31 May 2026.
## **STRUCTURE, GOVERNANCE, AND MANAGEMENT**
The Society is governed by its constitution, last amended in August 2022, and its object is “the furtherance of New Testament studies internationally, including, within its interests, charitable initiatives.” The Society’s investment powers are conferred by the Trustees’ Act 2000. Funds are currently held in a Wise account. No Trustee is in receipt of an honorarium.
## **OBJECTIVES AND ACTIVITIES**
In “furtherance of New Testament studies internationally, including, within its interests, charitable initiatives”, the Society has an international function as the primary elected Society in the field of New Testament studies. The Society has liaison committees in Africa, Latin America, the Asia-Pacific region, and Eastern Europe which organise activities in those regions and pre-conference activities in conjunction with the General Meeting. In planning our activities, we keep in mind the Charity Commission’s guidance on public benefit at our Trustees’ meetings.
The 79th General Meeting of the Society was hosted by the University of Regensburg, Germany, from 5–9 August 2025. The Society was extremely grateful to Prof. Dr. Tobias Nicklas and his colleagues on the local organising committee for making this meeting possible and for hosting such a successful meeting.
Each year, the Society provides substantial funds to offset the travel, conference and subsistence costs of sponsored members and guests attending the General Meeting from various geographical regions in line with its sponsorships policy and its charitable aims.
The Trustees were informed by Cambridge University Press in 2025 that, with effect from 2027, it would no longer collect membership fees on behalf of the Society. Accordingly, the Trustees have instructed the Treasurer to explore alternative options. In addition, this year the Trustees authorised the Treasurer to open a new bank account for the Society further to the closure of its TSB account. The Trustees also approved the presentation of the accounts on a cash receipts and payments basis.
The Trustees are satisfied with the level of reserves in the funds (which are sufficient to cover the cost of the full cancellation of a General Meeting), that the income is adequate to pursue the activities of the Society, and that no significant risks are faced by the Society in pursuing its aims.
Approved by the Trustees on 28th July 2026 and signed on their behalf by:
## SIGN
…........................................ Prof. H.A.G. Houghton (Treasurer) Registered Office: ITSEE, Department of Theology and Religion, University of Birmingham Edgbaston, Birmingham, B15 2TT
Page 2
## **Independent Examiner's Report to the Trustees of Studiorum Novi Testamenti Societas**
I report to the Trustees on my examination of the accounts of the Trust for the year ended 31 May 2026, which are set out on pages 4 to 6.
## **Respective responsibilities of trustees and examiner**
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the General Directions given by the Charity Commission under section 145
- - (5) (b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- **(1)** which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 386 of the Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
- **(2)** to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
….............................................
Chris Holmes FCA
Date: 28th July 2026 6 Westover Gardens Westbury on Trym Bristol BS9 3LE
Page 3
## **Studiorum Novi Testamenti Societas**
## **Statement of Receipts & Payments for the Year Ended 31 May 2026**
|**Incoming resources**
Incoming resources from generated funds
Voluntary income
Donations
Investment income
**Total incoming resources**
**Resources expended**
Charitable activities
Costs of generating voluntary income
Governance costs
Total resources expended
Net movements in cash funds
**Reconciliation of cash funds**
Total cash funds brought forward
**Total cash funds carried forward**|**Unrestricted Restricted**
**Funds**
**Funds**
£
£
69,174
-
3,566
-
281
-
73,021
-
7,338
7,246
8,391
-
8,497
-
24,226
7,246
48,795
(7,246)
162,297
7,246
211,092
-|**Total Funds**
**2026**
£
69,174
3,566
281
73,021
14,584
8,391
8,497
31,472
41,549
169,543
211,092|**Total Funds**
**2025**
(as restated)
£
51,562
740
271|
|---|---|---|---|
||||52,573|
||||21,094
6,716
7,331|
||||35,141|
||||17,432
152,111|
||||169,543|
All of the charity's activities derive from continuing operations during the above period.
Page 4
## **Studiorum Novi Testamenti Societas**
## **Statement of Assets and Liabilities as at 31 May 2026**
|**Unrestricted**
**funds**
**Restricted**
**funds**
**£**
**£**
**Cash funds**
Cash at bank - library fund
-
-
Cash at bank - general fund
211,092
-
**Total cash funds**
**211,092**
**-**
**_Other monetary assets_**
_Investments - at cost_
_225_
_-_
_Total other monetary assets_
_225_
_-_
**_Liabilities_**
_Accruals - accountancy_
_(750)_
_-_
_Total liabilities_
_(750)_
_-_
**The cash funds of the charity are represented by:**
Restricted funds
Unrestricted income funds
**Total charity funds**
**2026**|**Total funds**
-
211,092
**211,092**
_225_
_225_
_(750)_
_(750)_
-
211,092
211,092|**2025**
**£**
7,246
162,297|
|---|---|---|
|||**169,543**|
|||_225_|
|||_225_|
|||_(964)_|
|||_(964)_|
|||7,246
162,297|
|||169,543|
Page 5
## **Studiorum Novi Testamenti Societas**
## **Notes to the Financial Statements for the Year Ended 31 May 2026**
## **1 Accounting Policies**
## **Basis of preparations**
The financial statements have been prepared using the cash receipts and payments basis.
The comparative financial statements have been restated to reflect this change in accounting policy as the previously published financial statements were prepared in accordance with the 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)(Charities SORP (FRS 102)) and the Companies Act 2006.
The effect of this restatement was to increase the net of receipts and payments reported for the year to 31 May 2025 by £47 and increase the cash funds of the Society at this date by £965, reflecting the timing of the independent examiner's fee paid in respect of each accounting period.
The comparatives have also been restated to correct the netting of fundraising costs against membership subscription receipts.
## **Funds**
The General Fund represents the funds of the Society which are not subject to any special restrictions regarding their use and are available for application to the general purposes of the Society. These include the International Fund which has been designated for a particular purpose by the Trustees.
The Library Fund represents the funds of the Society which are subject to a special restriction and are only available for application to specific library projects. The balance of the Library Fund was paid out in December 2025 and this Fund is now closed.
## **Investment**
The Society's investment represents an interest in publicly listed investment fund shares. The investment is carried at cost based on open market value at the date the shares were transferred to the Society. At 31 May 2026 the open market value of the investment is £8,316 (2025 - £8,604).
Page 6
## **Studiorum Novi Testamenti Societas**
## **Statement of Receipts and Payments by fund for the Year Ended 31 May 2026**
|**GENERAL FUND- Unrestricted**
**Society Subscriptions**
**Income from Investments & Interest**
**Donations**
**TOTAL RECEIPTS**
**Governance**
Secretary Honorarium
Assistant Secretary Honorarium
AS International Initiatives Honorarium
Treasurer's Honorarium
Accounts Fee
Bank Charges
Software/Website
**Membership Costs**
CUP service charges
Squarespace service charges
**Conference**
Fares and Accommodation
**Other Payments**
**TOTAL PAYMENTS**
**SURPLUS / (DEFICIT) FOR YEAR**
Net cash funds at 31 May 2025
Transfer from Other Funds
Net cash funds at 31 May 2026||**2026**
**£**
69,174
281
2,274
71,729
2,350
1,450
1,450
1,750
965
136
396
8,497
8,094
297
8,391
6,046
-
22,934
48,795
162,297
-
211,092||**2025**
**£**
51,562
271
250|
|---|---|---|---|---|
|||||52,083|
|||||2,350
-
1,450
1,750
918
180
683|
|||||7,331|
|||||6,716
-|
|||||6,716|
||||||
|||||20,604|
||||||
|||||-|
||||||
|||||34,651|
|||||17,432|
||||144,911||
||||-
162,343||
Page 7
## **Studiorum Novi Testamenti Societas**
## **Statement of Financial Activities by fund for the Year Ended 31 May 2026**
|**LIBRARY FUND- Restricted**
**Donations**
**TOTAL RECEIPTS**
**European Library Fund donation**
**TOTAL PAYMENTS**
**SURPLUS / (DEFICIT) FOR YEAR**
Net cash funds at 31 May 2025
Net cash funds at 31 May 2026||**2026**
**£**
-
-
7,246
7,246
(7,246)
7,246
-||**2025**
**£**
-|
|---|---|---|---|---|
|||||-|
|||||-|
|||||-|
|||||-|
|||||7,246|
|||||7,246|
Page 8
## **Studiorum Novi Testamenti Societas**
## **Statement of Financial Activities by fund for the Year Ended 31 May 2026**
|**INTERNATIONAL FUND- Designated**
**Donations**
**TOTAL RECEIPTS**
**Conference**
International travel expenses
**TOTAL PAYMENTS**
**SURPLUS / (DEFICIT) FOR YEAR**
Net cash funds at 31 May 2025
Net cash funds at 31 May 2026||**2026**
**£**
1,292
1,292
1,292
1,292
-
-
-||**2025**
**£**
490|
|---|---|---|---|---|
|||||490|
|||||490|
|||||490|
|||||-|
|||||-|
|||||-|
Page 9
## **Studiorum Novi Testamenti Societas**
## **Statement of Assets and Liabilities by fund as at Year Ended 31 May 2026**
|**Statement of Assets and Liabilities Analysis**
**General**
**International**
**Library**
**Fund**
**Fund**
**Fund**
**Bank & Cash Balances**
Lloyds TSB A/C
-
-
-
WISE A/C
211,092
-
-
211,092
-
-
**Other Assets**
3600 Ordinary Share of 2
225
-
-
225
-
-
**Liabilities**
Examiner's Fee
750
-
-
750
-
-
**Total Assets less Liabilities**
210,567
-
-|**Total**
**2026**
-
211,092
211,092
225
225
-
-
210,567|**2025**
169,543
-|
|---|---|---|
|||169,543|
|||225|
|||225|
|||965|
|||965|
||||
|||168,803|
Page 10