REC4STERED CHARITY NUMBEIL. 328157
REPORT OF THE TRUSTEES AND
UNAUDrfED FINANCIAL STATEMEKrs
FOR THE YEAR eNDEO 31 AUGUST 2025
FOR
PRECIOUS SEED
Chartered Acmjntsnts
81 Burion Ro•Y
Derby5hre
DE1 1TJ

PRECIOUS SEED
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR EMDED 31 AUGUST 2025
R•pryk orth• Twust••s
1 to 2
kndepend￿l Examln•f$ R•ptyi
Stalernent of Flnan¢lal A¢dvltles
Sh••t
N*>t•s t() th¢ Flnancl81 St4tsm•nts
6 10 10
Detsllgd Ststsffl•nt of Fin•n¢i•l Actlvltl•8
11

PRECIOUS SEED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
The In￿le¢S wfrsenl Iher report wth the financial ststernerts oflhè for the year ended 31 AwJust 2025. The Iwstees
have adopt¢d th8 pro￿$￿￿15 01 Arcounting and by Charbtios.. S￿lem￿ of Recommended Practice applicalA8 10
thar4bes prepanng their accounts In aCc￿￿an￿ Ihe Fmanraal Rer•xknJ StaTrJard apkrfK* in the UK arMI Republic of
Ireland IFRS 1021 leffe¢tNè 1 January 20191.
OBJECTIVES AND ACTIVITIES
Obl•¢tl¥K and ahns
Under it$ Trust Deed. the tWOSe5 of p￿(1(￿1$ Seed are ih? fiJlh•ran¢• ol Chrtsiianty by lh& pubkaiion of literature.
books ar¥J eledrormc medw of al kinijs Th￿￿9h the s(w￿l il recelves. Pre￿S Seed seèks lo futher th8
Christkin ffa￿ti by ¢he publi¢ation of hbrabJr8, books ￿ 818ctr￿ r￿￿0 d v*)us kinds.
A¢HIEVEMENTS AND PERFORW414CE
Charftablè actlvltles
Th• lull cokjur magazina c￿￿nUeS to be pUt￿d •MI is di%irt)uted free t￿gh0￿ th8 workl wilh
spar8 cowe5 beirwJ sent to 2*￿￿"8. kn additK)n. proots ¥e enatAe Ihe pubhshwwJ of the magazine in India and
dislribuled in India and Sri Lanka dg¥otional and d¢JctTrnal b¢yJ( tilks to be PLth"sh8d akng wlh th• tsthr
digital resources, #Kluding the devehwwl ol a SwM5h sectKJn ￿ the *thite Addlhywl b￿￿kS have been, and continu¢
to bè. SUp￿￿d 10 the English prisons System l(¥ Iheir &t*aries w)d chaplawy *ryk.
The trustees are aware of Ihe 9￿OrKe ofthe Charty ¢￿isS￿)n on Ben￿1 aThl have acled ￿K￿lr￿a￿.
We have support•d r8¢wosts fr>r Ihe tranSlat￿n aTrJ fixlher ol(MJf matetsL8 and V¢nezu8ia. Publicaly￿S have
been prtsv￿ed free of charye to support Chrislw W(thrs in Bolswana, hlia and Ug￿. Extra magaines a￿. as always,
donat￿ to Christws in AfrirA.
We have e$tabli$hed an ou￿81 lor tyjr btrf)ks Maw trj en8ble dislrt*kn to subseribets in the lar east. Books 8re
pnnted In SirrfJ•pore but there *e plans to mo¥e thal to Malayso. Th* financHI al the end ol last year saw
allu$lments made lo the desw of magazine and other avern185 are ling wwsued with a to reduong costs whi
making as litt￿ mpacl won the magazin8 as po$sQJle We a￿ %4ThkirKJ with part￿r5 to try and reduce our dlslrknution costs
which are sgniftant. The mony expressions of appl￿ba￿ ate evthnl *qln8SS to th• bemfits, Spiriwal and
olhems?, of Iho wvrk aNJ swrtof Precious Seed.
Inv•sIm￿t p¢rfomi•Thc•
The ChgThtys only investrnents are lo￿ ofcash hebj at b8nk have •wned rate of int¢resl.
FINANCIAL REVIEW
R999￿$ polipi
The trustees have lo￿Ulated a rÈserve$ Oi¢y lthThJ into accctht the to cov•r flu¢lualll￿ in th)wmg, current
liabli￿e$ t4xS unplanr*d e4)enditure. The min*Nm Feserves folow ts w1￿￿e *Jopt8d by the foundiig truswes. wh￿h
wa$ to develop Ihe objectives ofthe trust rat￿ ihan seek finaThial Se￿ty.
Idealy Ihe tN51ees woukl like the reser¥85 ihe balw¥x sheet. as represented by Tret currenl assets. to co¥er
apK*O￿Mat￿Y 18-24 r￿nthS runnw costs a$ tr* trustees beheve tIMs i*yel ne¢es$ary *then planning lor fulure
publi¢atiMs. At the 2025 ￿ar-enj the tru51ees **Th)vA* ihat Ihe re8eThas in the baknce thet **re below this
al larg8118¥el.
The tN$tees a￿ rA¢asod 4ain b) td*e on recoftl the oflhe Lord al funds re¢eNed. Wl 11￿m¢ was
from the Lorrf$ peorAe. Chrisban InBts and Chwtse5.
FUTURE PLANS
The ongoing I￿￿rk ol publithng the mawne and nv•J iK#)k Liikn akng de¥¢bpmanl of tha Website. afvy other
digital resources *Yll ¢onlinue n so faras alow.
As Ih8se ￿COUnt$ slKw. ihfr Irustee$ a￿ awa￿ Ihal lh8 w)rk may Th)1 be sustaiTBbl8 in its present fo￿ ￿nd 2026.
rh5GUSslty￿ are underway in re￿li)Th to Ihe futu￿ of *rrk. in(ahknJ ¢e￿n9 op8walions 7ffithSn Ihe finantiol ￿ar.

PRECIOUS SEED
REPORT OF THE TRUSTEES
FQR THE YEAR ENDED 31 AUGUST 2025
STRUCTURÉ. GOVERNAACE AND 141ANAGEM3IT
GovornSng document
Pr8C4OU5 Seed was established by Tn¢t Deed in 1945 •*wislereil by a i¥Jdy ￿ intslee$ *those n8me8 are Sgt out
be￿. The trustees rneet qvarterly io C(M)Sbder how Ihe chty caTr rts WWF4Jse. At otherimw the trus*es affj in regthi
Co￿¥T￿n￿￿t￿)n with eath other rowd￿9 n8ed5. d•vdotywts e
Reerultfflont4nd appolnlmont of n•w trus
The Iruslee5 are aware of the need for new tlustees anarw l¢y olhers them as and *then necessary. Al naw
trustees are fulty Inlormed regardry Ihe puwe ol Ihe cknty. its ffir￿￿eS and iJporalv)n5 al actively contribul& lo lh•
Jrk ol the thanty.
Or¥anlsitlonal $tru¢turn
All lh¢ Iwslegs are v0￿￿teerS èr*J there * ro*s assvwed raTh¥*J from 8Fwr￿ res￿￿￿¥1185 ￿ parts ol th•
magazin0 or publica￿"0Th$ to th8'8x8cubb* cornfflitt88' of chain￿ S•rx•tsry Treasw¢r 7kn¢ ta* a 1*1 in th8 day to
day ruming of the c￿ly.
REFERENCE AND ADMINISTRATIVE OETAILS
Reglst•r•d Ch•ilty nurnb•r
326157
Prfndp•l ￿dy*S•
PO 8ox 8829
DERBY
D£1 OSY
Trusts•s
J Bennett (Chairman)
S M IT￿aSurer)
M &Jckeridge {Treaswer- resyw Aum 20251
A Skvenson {Secrei￿)
A Outton
S Jack
T Memman
F Proudock
J Scarsbrwk
G kndrews lappoinled January 20251
R Da¥i•$ lapy)w)ied January 2025}
Indepondonl Examlner
Johnson Tid5￿1 Lwnrted
Chartor8d Accountsnts
81 Burton Road
DWby8￿re
DE1 1TJ
7Jsl£G
Approved by orderof the bwd olllustees on .. ................ ......................... sign&a ￿ ils bewby:
J Bennett. Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
PRECIOUS SEED
IndepBnd•nt &A•min•¢s report to trust•e8 ol Pr•clO￿ S••d
I retKXt to Ihe charity truslees my exaMTh1￿ ol the *ctyJnts ol Pre￿$ Seed Try￿1) for the year endad
31 August 2025.
R•8pon$SbllitlM and ￿*1* of rnport
As Ihe dwrity tw$to0s of the Trust you awe for tho wwation of thtr a¢¢ounts ￿ acCo￿anCe wilh Iha
r6quTrenwnls of I￿ Charilw Aa 2011 {Ihe Acv).
I raport respect of my exarninatKJn of the TNsfs accourts c¥T￿d syJl Lnder sect￿ 145 of th• Act and In cwrylng ¢xJi my
e￿inatIrffi I have folkM¥ed al applcable Cv•¢lw by Il* Qwrity C￿nM￿lan under 145(5Mbl olthe Acl.
Ind•pgnd•nt examlnerfs ststsment
I have compleled my e￿inat￿M. I confvm that rKJ materol mallers ha¥0 to my altsntion in conn8Ctb)n wilh the
exarninthn 9i¥lng m¢ ¢?us¢ to that in ￿hY rnaierial resk￿.
8ccountin9 rvccKds not kept in teyd of the Tfttst as re(pwed by sect￿ 130 of lh8 Acr. or
the accourbls do n¢A aGrord Y4th those records," or
the acccunls th) not c(wnpty YAlh ts appli¢8trAe rwwwgments cor￿eM1r¥j th8 form content of accwnts sel oul In
Ih@ Charities IAcctyJnts Report51 Re￿￿atiOnS 21JJ8 Ollw Ihan requiremeni that xcounts give a true and
f*r is not a matter coD5wJered a5 PWt ofan ¥￿epe￿ exwrmnaiw.
I have no ¢onc8rns ￿ ha¥e come no mattws in ¢omth *ilh the ex4nMnalton to *thieh allenlion shtsuld bè
érawn in in order trj ￿able a prop8r uThJer51anthg oflhe ac¢thll*S 10 be te•*ed.
Oamd FCA
Johnson T*J$all Lmitsd
Charterod Aceountants
81 Bwton Road
Derby
Derbyshire
DE1 1TJ

PRECIOUS SEED
STATEMENT OF FINANCIAL ACTNMES
FOR THE YEAR ENDED 31 AUGUST 2025
2025
Unr•strlci•d
fvnd
2024
Total
funds
INCOME AND El￿)0W￿ENTs FROM
Don8￿.9nS and legaoe5
74,354
48.3S6
Charltable acUvlU•s
Ggneral
9.047
6,695
Investment irKome
Other In¢ome
176
1.678
33
Total
63.577
56.762
EX￿NDITuftE ON
Chaiitable actlvlti•S
General
Acti¥Atses
80.417
80.916
2.474
80.417
83.3S
NET INcoMwiexpeNDITUR
4160
I￿,826)
RECONCILWTION OF FUPXJS
Totsl fund5 ￿ts￿9￿1 forwafd
70,1105
96,633
TOTAL FUNDS CARRIED FORWARD
73.165
70.CM)S
The notes fc¥m ofth85e finan¢ial slatemenls

PRECIOUS SEED
BALANCE SHEET
31 AUGUST 2025
X12S
Unrn$tri¢t•d
lund
2024
lund$
CURRENT ASSETS
Stocks
Debtors
Cash at bank and In hand
16.001
5.728
55.359
10.576
2.316
62.399
77,088
75.291
CREDtroRS
Amojnis falliryJ thje wthin one y¢
(3.923}
15.286
NET CURRENT ASSETS
n.165
70.DDS
TOTAL ASSETS LESS CURRElff LIABILMES
73.165
70.005
NET ASSETS
73,165
70.fA)S
FUNDS
Utwe51ricted lunds
73,16S
70,th)S
TOTAL FUNDS
73.165
70.1)05
The finan¢L41 $Wtsments *ere apwoved by th8 Board ol Ttuslees aThJ for rsgJ8 on .......
and were Signed on its b&W by.
..?J.&.l¥.ts...............
J Berfftit- TFu5te8
S M SheNin- T￿Slee

PRECIOUS SEED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENOED 31 AUGUST 2025
ACCOUNTING POLICIES
Ba515 of ￿pathy4 th• flnanclal 8tst•m•nt¥
The financ￿1 stalements ol th8 eharity. a puPAi¢ benefit entty under FRS 102. have been ￿epared In
accoriJ8nc• Ihe S(￿p IFRS 102) R￿pO￿n9 by Chariiias.. Statement of
Rectwnm￿jed Practice aFOll￿ble to ¢haril*s [ry￿n9 account5 in aceordan¢• wlh Ihe Finanrial Reporfing
siandard ap￿1¢able in the iJK aid Rewblic ol tr￿ar￿ IFRS 1021 leffeclqve 1 j￿ary 20191,, Financial Reporting
Slandard 102 The Finan¢iJ ResKM1iThJ Standard apr4Kablè in the UK and Reput1¢ ol Irel￿. and Ihe Ch￿ties Aci
2011. The fina￿la1 si818m￿ts hawj ￿en wepwed Ihe hI￿rICal cost COnvent￿n.
Incom•
l income is recc4wised In th• stsiemert ol Ihe chanty ha5 enti¥Emenl to Ihe fvn(ts, 11 is
wobable thal the ￿n￿rne wll b8 lece￿d wrwnl can b8 m88swad r8h*ly.
Oonèlv￿$ in kind *èincknJed based Tr)w ol dcfiated lo th*￿y.
Exp•nditw•
Llatslknes are recoJni58d a5 experyJthJE as 5(fft as Ihere & a I￿ or cortstwcliNp obligation thnm1ttlr￿ the charity
to that exp¢rwJikn*8. il is thai a of •c¥)notw benefits required in selY8Thnt and the wnounl
of Ihe obliJabon can h measuwl r¢li*y Exp8ni*bJe is accounted on an accmals basis and has bean
Classif￿ under heading5 Ihai aggre9ate al u)st rdated lo Ihe calegcrfy Wlwe costs cannot be directty altn"buled to
parti¢ular headk)9S they have been aN(*abY io acm￿5 on a basts oymtent ￿th Ih¢ use of resource5.
Tanglble fix•d ass•ts
D•pr•uaiion 1$ kyo¥l￿d al the fohjw rnal rates in(*dtrto Mite off exh as￿ ovgr its gstimaW us•ful
Compuler equipment
at rnt•s ￿ ¢osi
StoGks
Stocks are valued at Ihe ol rA)St •Yl r*l*ablg téa￿. after makThJ due alowarKe lat obsolelÈ 8nd slow
movirg rtems.
Taxalio
The d)arity k8 ¢xWfrrKn tax ￿ 115 charil¥J* acts
Fund A¢¢ountlng
unres1￿cted fvnd8 can be ￿ed w accwlm ￿ Ihe tsilatlÈ O148cb"￿ at the di5cretson Oft￿ ITu$l•es.
R8slricted can orty bè used lor partKJJar restncled puws w¢U¥n the (1)ie￿$ of ts ch*ity. RestDct*)n5
3ri5e speufied ty Ihe donor or th fvnds we r•sed tr parwar restricted wrp05es
FUrt￿r eWan8tion ofthe r￿lUr* and I￿1 is indLK18d in th8 to fv finanoal slat•m•nts.
INVE5TIIENT INCOIAE
2025
2024
I)epO￿ a¢wml inleresi
176
1,678

PRECIOUS SEED
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 AUGUST 2025
TRUSTEES, REMLINERATION AND BENEF￿5
There no InJst¢es' rwTwnerolion u other benefits fry )EW er￿￿ 31 AW 2025 ￿ for the year ended
31 Auwst 2024.
Trusl••s' •xpeTrwx
Thè follwn9 exwses reirnburned lo InJstees:_
£1,619 kn total was reimbur58d lor dyedty 10 9 trustees (2024£1.560 to 10 trusleesl.
COklPAIIATIVES FOR THE STATEMENT OF FINANCIALACTIWTES
lknstrh*d
INCOME AND ENOObYMENTS FROII
Don2￿"0￿$ and leg￿es
48,358
Charitabl• •¢¢fvlll¢s
General
6.695
Investmenl income
Other incom8
1.678
33
Total
56.762
EXPENDITURE ON
Charltablv aetmtss
Gerteral
80,916
2.474
Totsl
83.390
NET INCOklEIIEXPENDITURQ
12fj,S281
RECONCILIATION OF FUK)S
Tolal funds brou￿ foTh¥ard
,633
TOTAL FUNDS CARRIED FORWARD
70.005

PRECIOUS SEED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2025
TANGI8LE FIXED ASSETS
Comput
equipmenl
COST
At 1 Septembèr 2024 and 31 ￿JUSt 2025
1,792
DEPRECIATrON
At 1 Sepiember 2024 aTrJ 31 A￿￿51?)25
1.792
NET BOOK VALUE
At 31 August 2025
At 31 A￿jus1 2024
STOClfS
2025
2024
Slocks
16001
10.S76
DEBTORS.. AMOUNTS FALUNG OUE vimiim OIIE YEAR
2025
2024
28$
298
1.733
Other debiors
PrepayTnénts and a(%rt*d inojr
247
1,914
5.728
2,316
CREDITORS: AMOUNTS FALLING YEAR
2025
2024
Trade creditW5
(Xher ¢rethtors
1,523
2AIIO
3.044
2.242
MOVEMENT IN FUNDS
N•t
Al
3118125
Al 119r24
In fur¥Js
unrestr1¢t￿ fthds
General lund
70,005
3.160
n,165
TOTAL FUNDS
70.005
3,160
73.165
Pa)8 8

PRECIOUS SEED
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 AUGUST 2025
PIOVEMENT IN FUNDS-¢ontlrM•Dd
Net rnvem¢nt in I￿￿5. inthded ￿ the aixb¥E as fo
Rèsourcès
h*)vement
in funds
Unrostrfcted fthds
r*neral l￿d
110.41n
3,180
TOTAL FUNDS
83.5n
180.41n
3,160
Cgmporativel for mo¥•ment In lund&
Net
movement
in luThI5
At
3118124
At 119r23
un￿tl￿ted funds
126.6281
70.005
TOTAL FUNPS
126.C281
70.005
R•source$
expeThJed
Movemenl
lunds
sou
Unrèstticted lund•
G￿er￿ furhj
56,762
183,3901
125.6281
TOTALFUNDS
56.762
183.3901
{26,6281
A cwr•nt y•w 12 monlhs ￿ wior yaar 12 monlts comtsn&1 is asfrkn".
Net
Al 119123
in fuThJs
3118125
Vnr•$trl¢t•d
Ggnerai fund
96.633
123,4681
73.165
TOTAL FUNDS
,633
123.4681
73,165

PRECIOUS SEED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2025
MOVEMENT IN FUNDS. contlnu•d
A currenl year 12 monlhs and pyior year 12 nèt fiKKts. induded in th8 ab)ve ar8 as
foll¢)ws:
Inc￿￿
Resources
reswrces expended
Mo¥ement
in fund5
Unr•stsl¢t¢d fund•
Gengral fw
140.339
1163.8071
123.4681
TOTAL FUNDS
140.339
1163.8071
P3.4681
10.
RELATED PARTY DISCLOSURES
Ther8 ￿re no r8Lqt8d patytransa(4wm$ lor the yew 31 Awst 2025.
Page 10

PRECIOUS SEED
DETAILED STATEMENT OF FINANCIAL ACTivmES
FOR THE YEAR ENDED 31 AUGUST 2025
2024
INCOME AND ENDOWMENTS
Donatlon8 and 1og4ci•s
Donats"on$
74.354
48.356
In¥ostm•nt Incom•
Deposit account interest
176
1.678
Charitable actIvI￿o*
PubltslK)ns
Put4icai¥)ns. Decapc4Ls Press
4.474
4.573
2.738
3.9S7
9.047
6.695
other In¢om•
33
Total I￿￿1n9 r•souius
56.762
EXPENDITURE
Charitablè a¢tlvftl
Sundrie5
Magazine 8xp8nditure
PutAicatk)ns eXp8nd￿Ure
Publicalion5 expenditute- Decapolis Press
Donalions
172
61.893
8.529
6,787
3,500
61.S60
7,751
77.820
80,881
Support ¢oits
Gov•man¢• Costs
Aceountancy
Bank charges
Legal and profess￿81 fees
1316
243
2.238
236
35
2,S97
2.$09
Tota5 rgsourees eJpeThJed
80.417
83,390
N•t In¢•m•ll•xp•ndllur•l
3.180
126.6281
T￿$ pa￿ Ikws frym part oflhg Stalutory financial S￿leM￿lS
PwJ811