**Charity registration number 328322**
**Company registration number 02417029 (England and Wales)**
## **CHRISTIANS AWARE**
**ANNUAL REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **CHRISTIANS AWARE**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the financial statements|7 - 20|
**CHRISTIANS AWARE**
## **TRUSTEES’ REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024**
The trustees, who are also directors of the charity for the purposes of the Companies Act, present their report and financial statements for the year ended 30 September 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s governing document, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland FRS 102, Accounting and Reporting by Charities: Statement of Recommended Practice for Charities applying FRS 102 (2019), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
## **Reference and administrative details**
|Trustees|Rev. J Bennett||
|---|---|---|
||Mr IC Bosman||
||Mr S Chellaiah||
||Rev. JR Flack|(Resigned 27 January 2024)|
||Mrs N Hayward|Assistant Treasurer|
||Mr A Khan||
||Rev RY Khan|Chair (Appointed 27 January 2024)|
||Mr M King||
||Mrs B Mayhew||
||Mrs F Pike|Treasurer|
||Rev. I Selvanayagam|(Resigned 8 April 2024)|
||Mr M Slater||
||Mr RC Taylor|Vice Chair|
|Patron|Archbishop Angaelos||
|Company secretary|Mrs BJ Butler|(delegated day to day management)|
|Company number|02417029||
|Charity number|328322||
|Registered office|53B Jarrom Street||
|and principal address|Leicester||
||LE2 7DH||
|Independent|Paul Barnett FCCA||
|examiner|Newby Castleman LLP||
||Chartered Accountants||
||West Walk Building||
||110 Regent Road||
||Leicester||
||LE1 7LT||
|Bankers|CAF Bank Ltd|Barclays Bank plc|
||PO Box 289|68 Evington Road|
||West Malling|Leicester|
||ME19 4TA|LE2 1HJ|
## **Objectives and activities**
The charity’s objects and principal activities are the advancement of faith and assisting the ecumenical movement within the Christian Church and the encouragement of understanding between Christians and people of other faiths. It is committed to increasing crosscultural understanding and to promoting development, justice and peace. It seeks to do so through arranging visits, pilgrimages, conferences, meetings and publications. The publications include books and periodic magazines. The charity also makes grants to several overseas charitable organisations, with whom there are close links, via amounts donated to the restricted funds.
## Public benefit
The trustees confirm that they have considered the Commissioner’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. The services provided by the charity are for any member of the public and we welcome the participation of Christians and Non-Christians alike. Inter-faith dialogue between all members of the public is actively encouraged. A website is also available which provides an opportunity for the charity to engage with a worldwide audience.
- 1 -
**CHRISTIANS AWARE**
## **TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **Achievements and performance**
This year our work has continued to be affected by us having to move out of our long-standing office due to it being deemed unsafe. We moved into our new office the year before last and it is now our registered office address. The building work is now complete. We have managed to gradually move many of our stored items into the new office and to build shelving in designated storage areas. We have been well supported by our members during this difficult time. We have managed to resume many of our normal activities. There have been no staff changes.
Our visits normally enable our members to learn about the way of life and faith in the local communities they visit. Sometimes during our visits, material help is provided to host communities, but this is not central to any visit. Members of some groups are sometimes able to contribute comparatively small financial amounts to local projects. Donations have been given for work with the very poor. Special restricted funds are kept by Christians Aware and this year we were delighted to award grants to organisations of the sum of £18,485. Our aim is to pass on funds raised as soon as we reasonably can. Although it is not our intention to teach, our members are able, through shared experiences and conversation, to convey something of their own heritage, faith and culture. They are also able to learn and to bring back their experiences to share in their local communities and churches. Some conference and discussion opportunities are held following visits. Conferences are also held on issues of human rights and responsibilities. Reports of events are included in the magazine.
Our ‘Faith Awareness’ programme works to bring understanding and trust between members of the world faiths. It normally includes courses, day conferences, visits to places of worship and community, the publication of books and pilgrimages. A pilgrimage to places of faith and community was held this year in Leicester. Visits were made and talks and conversations were held in five different communities. We joined in Interfaith week and a special interfaith webinar was held. Resources and opportunities are offered to school children and students. Our women’s interfaith group has met regularly throughout the year on the zoom platform. Two ‘face to face’ meetings have also been held this year. A presentation was made on the empowerment of Gambian girls.
This year we were able to offer a weeklong pilgrimage led by Robert Taylor. The May pilgrimage was a long-distance walk from A Coruna along the 'Camino' to Santiago de Compostela in Northern Spain. Participants walked approximately nine miles every day and joined together in worship.
A pilgrimage was also made to Canterbury this year, organised by Brian McHenry. A long weekend was spent in the cathedral lodge.
Our annual conference was held at Hinsley Hall in Leeds. The title for the conference was 'Strangers and Pilgrims. People, Displacement and Migration in God's World.' Speakers included Inderjit Bhogal who led the bible study. Torsten Moritz joined us from the European Conference of Churches Commission on Migrants. Bethan Lant came from Praxis and spoke about migration and asylum in the UK. Adam Boulter spoke about the need to appreciate other people, including migrants.
Our 2024 summer school was held at Parcevall Hall in the Yorkshire Dales. Presenters included Stephen Skinner, Ellen Teague,Jane Skinner, Jayaraj Nambiar, Olwen Crokhall Greening, Gurmuk Singh, and John Swales. The focus for the week was 'Faith in Life. Care for creation by the World Faiths.' The week included talks, worship and visits, one to an organic market garden and one to St. Mary's church in Embsay, winner of a gold eco-award. A commitment to ' Faith in Life,' was made by all those present. This was also given as a challenge to our wider networks.
Two visits to York were made this year. A conference was held on 'Slavery then and now,' with Richard Reddie from the Council of Churches for Britain and Ireland as the speaker. A summer visit was made to the Bar Convent and to All Saints church in North Street. Our webinar speakers this year included Margaret Barker, Alan Race, Ian Bradley, Rowan Williams, Fadi Mikhail, Diana Langham. Our webinars continue to offer an excellent resource for our members.
We had two overseas visitors this year. Anthony Das came from Kolkata and Aki Kobayashi came from Japan for our annual conference. Other international people at the conference were from India, Pakistan, Zambia and Iraq.
We held an India Day in Leicester. The speaker was Inderjit Bhogal and his title was 'India today, the challenges of living with diversity.' Participants included those from India. An Indian meal was followed by worship.
Through our normal conferences, summer schools, meetings, books and other publications, particularly the magazine, we seek to share with one another our values, our experiences and our awareness of others so that together we can play a stronger part in promoting peace, justice and development.
We published one new book this year, 'A Lassie from Lancashire' a memoir by Anthea Dove. Anthea has written many books for us and this is her own life story.
We measure our performance in achieving our objectives not only by the number of people who normally participate, but also by asking them to evaluate the resources from which they benefit, to share with others in groups and to give talks. We see our work as a resource for local communities and churches. We are in frequent contact with correspondents around the world who give us an insight into the value of our work. Inevitably, however, these assessments are subjective and qualitative rather than providing hard data but we can build on the outcome in planning further resources and activities for the future.
- 2 -
**CHRISTIANS AWARE**
## **TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **Financial review**
The statement of financial activities for the year is set out in the financial statements on page 5.
Net resources on unrestricted funds amounted to a shortfall of £2,808. It is vitally important that we strive to make savings and increase our income.
The trustees would like to place on record their grateful thanks to the Executive Secretary, Barbara Butler, for all her initiative and commitment in carrying forward the work of the charity. They are also grateful to the office manager, Eliam Ngoma, to the subscription’s secretary, Bob Taylor, and to the service normally provided by our volunteers, most notably our regional representatives and office staff. In addition, many of our members give a great deal of their time in helping to run visits, conferences and other activities.
## Reserves policy
## Reserves are needed:
i) to provide funds which can be designated to specific projects to enable those projects to be undertaken at short notice; and ii) to cover administration, fundraising and support costs without which the charity could not function.
The trustees consider that free reserves should be sufficient to provide approximately 3 months cover of core expenditure and the amount of free reserves held as at 30 September 2024 in the sum of £20,765 was slightly below this figure. The charity’s free reserves are defined as its general funds (being unrestricted funds less designated funds and fixed assets).
## Risk Management
The charity has examined the risks involved in running its services, commercial operations and fundraising activities and has put in place systems to minimize such risks. Volunteers continue to help in the office. The Subscriptions Secretary normally works remotely. Both the Treasurer and the Assistant Treasurer work online. There is a system in place to ensure that invoices are paid on time. Our members and others are encouraged where possible to make payments by bank transfer.
## **Structure and governance**
The charity is a charitable company limited by guarantee, incorporated on 25 August 1989. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.
## Trustees
The trustees who have held office since 1 October 2023 are set out on page 1.
All the trustees are Christians. They are selected in an attempt to obtain a balance of gender, age, denomination, skill and experience. The trustees are elected every year at the Annual General Meeting. The induction and development of trustees is adapted for each individual and a welcome pack is offered to all.
## Organisational structure
The charity is governed by the trustees. They meet three or four times a year, one of the meetings being residential, to consider strategic and planning issues and to monitor their implementation and the achievement of objectives.
The management and educational programme of the charity is delegated to the Executive Secretary. In carrying out her tasks she normally works in partnership with three groups set up by the trustees which include both trustees and other members - an operations group, a fundraising group and an international visits group. Since the outbreak of Covid 19 the Operations Group has met on the Zoom platform every two weeks to share necessary planning. There are also a number of voluntary regional representatives who arrange programmes in their geographical area in consultation with the Executive Secretary.
## **Plans for future periods**
Our future plans do not include any major change in the nature of our activities. However, we continue to need to find ways of increasing our membership to help increase our income and we plan further books and visits to the developing world. We plan to continue to introduce more short new visits on the European mainland. We continue to try and help the members themselves increase our membership, and we also need to encourage more monthly subscriptions. Further, we need to promote our books, services and activities.
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
This report was approved by the Board of Trustees on 22 November 2024 and signed on their behalf.
**Mrs F Pike Mrs BJ Butler** Trustee and Treasurer Secretary
- 3 -
## **CHRISTIANS AWARE**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRISTIANS AWARE**
I report to the trustees on my examination of the financial statements of Christians Aware (the charity) for the year ended 30 September 2024.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). 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 matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements 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 financial statements 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 financial statements to be reached.
## **Paul Barnett FCCA (Independent Examiner) Newby Castleman LLP**
## **Dated: 25 November 2024**
Chartered Accountants West Walk Building 110 Regent Road Leicester LE1 7LT
- 4 -
## **CHRISTIANS AWARE**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**Notes**
**£**
**£**
**Income from:**
Income from donations and legacies
**3**
44,543
16,394
Charitable activities
**4**
36,020
-
Other trading activities
**5**
4,342
1,117
Income from investments
**6**
110
-
**Total**
85,015
17,511
**Expenditure on:**
Raising funds
**7**
36,699
468
Charitable activities
**8**
51,120
24,675
**Total**
87,819
25,143
**Net expenditure**
(2,804)
(7,632)
Transfers between funds
**14**
(4)
4
**Net movement in funds**
(2,808)
(7,628)
**Reconciliation of funds**
Total funds brought forward
23,573
8,630
**Total funds carried forward**
20,765
1,002|**Total**
**2024**
**£**
60,937
36,020
5,459
110
102,526
37,167
75,795
112,962
(10,436)
-
(10,436)
32,203
21,767|**Total**
**2023**
**£**
65,283
40,161
5,673
329
111,446
33,746
83,482
117,228
(5,782)
-
(5,782)
37,985
32,203|
|---|---|---|
All income and expenditure derive from continuing activities.
- 5 -
## **CHRISTIANS AWARE**
## **BALANCE SHEET**
## **AS AT 30 SEPTEMBER 2024**
|**2024**
**Notes**
**£**
**Fixed assets**
Tangible assets
**15**
**Current assets**
Stocks
**16**
10,355
Debtors
**17**
12,145
Cash at bank and in hand
15,512
38,012
**Creditors: amounts falling due within**
**one year**
**18**
(17,049)
Net current assets
**Total assets less current liabilities**
**Charity funds**
Restricted funds
**21**
Unrestricted funds
**22**
**Total charity funds**|**£**
804
20,963
21,767
1,002
20,765
21,767|**2023**
**£**
11,829
7,001
21,662
40,492
(9,587)|**£**
1,298
30,905|
|---|---|---|---|
||||32,203|
||||8,630
23,573|
||||32,203|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and authorised by the board of trustees on 22 November 2024 and are signed on its behalf by:
## Mrs F Pike **Trustee and Treasurer**
## **Company Registration No. 02417029**
The notes on pages 7 - 20 form part of these financial statements.
- 6 -
## **CHRISTIANS AWARE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **1 Accounting policies**
## **Charity information**
Christians Aware is a private company limited by guarantee incorporated in England and Wales. The registered office and place of business is given in the reference and administration details on page 1 of these financial statements.
The members of the company are the trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
## **1.1 Basis of preparation**
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. These policies have been consistently applied.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Transfers from restricted funds to unrestricted funds are made when restricted assets are released and reallocated to unrestricted income funds following the discharge of the restriction.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
No amounts are included in the financial statements for services donated by volunteers.
Donations are accounted for when they are received or committed.
Legacies are recognised at the earlier of the charity being notified of an impending distribution, or the legacy being received. If the amount is not known, the legacy is treated as a contingent asset.
Donated goods and donated services are recognised as income at the value of the gift to the charity.
- 7 -
## **CHRISTIANS AWARE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **1 Accounting policies**
**(Continued)**
Government grants which do not specify performance conditions are recognised in income when the proceeds are received or receivable.
Membership subscriptions are recognised equally over the period of subscription.
Entitlement to income from trading activities usually occurs with the supply of goods to the buyer.
Charitable activities include income associated with conferences, courses, summer schools, visits and pilgrimages. Income associated with visits and pilgrimages after the year end is deferred.
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings 25% per annum Computers 33.33% per annum
## **1.7 Stocks**
Stocks comprises books and other fundraising goods and is valued at the lower of cost and net realisable value. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Financial instruments**
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Debtors and creditors with no stated interest rate and receivable or payable within one year are measured at transaction price. Any losses arising from impairment are recognised in the SOFA.
## **1.10 Taxation**
As a charity, the company is exempt from tax on income and gains to the extent that these are applied to its charitable objects. No such tax charges have arisen in the charity.
- 8 -
## **CHRISTIANS AWARE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **1 Accounting policies**
## **(Continued)**
## **1.11 Employee benefits**
When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
## **1.12 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **1.13 Leases**
Rentals payable under operating leases, including any lease incentives received, are charged to the SOFA on a straight line basis over the term of the relevant lease.
## **1.14 Funds received as an agent**
The charity receives certain funds towards book publications. These funds are held by the charity in trust on the balance sheet until spent. These funds therefore do not appear as either income or expenditure in the charity's SOFA.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The trustees do not consider there to be any key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.
## **3 Income from donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
Donations and legacies
29,967
10,257
Grants
-
3,670
Subscriptions
6,293
-
Gift aid recovered
8,283
2,467
44,543
16,394|**Total**
Unrestricted
Restricted
funds
funds
**2024**
2023
2023
**£**
£
£
40,224
19,731
31,879
3,670
-
-
6,293
6,069
-
10,750
6,055
1,549
60,937
31,855
33,428|Total
2023
£
51,610
-
6,069
7,604|
|---|---|---|
|||65,283|
- 9 -
## **CHRISTIANS AWARE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **4 Income from charitable activities**
|**Unrestricted Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
Conferences, courses and
summer school
20,406
-
Visits and pilgrimages
15,614
-
36,020
-|**Total**
Unrestricted
Restricted
funds
funds
**2024**
2023
2023
**£**
£
£
20,406
24,391
-
15,614
15,770
-
36,020
40,161
-|Total
2023
£
24,391
15,770|
|---|---|---|
|||40,161|
## **5 Income from other trading activities**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
Books, cards and goods
4,342
1,117
**Income from investments**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
Interest repayment
supplement
7
-
Bank interest
103
-
110
-|**Total**
Unrestricted
Restricted
funds
funds
**2024**
2023
2023
**£**
**£**
**£**
5,459
5,425
248
**Total**
Unrestricted
Restricted
funds
funds
**2024**
2023
2023
**£**
£
£
7
2
-
103
327
-
110
329
-|Total
2023
**£**
5,673|
|---|---|---|
|||Total
2023
£
2
327|
|||329|
## **6 Income from investments**
## **7 Expenditure on raising funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
Magazines
8,574
-
Books, cards and goods
5,469
468
Support costs (note 10)
22,656
-
36,699
468|**Total**
Unrestricted
Restricted
funds
funds
**2024**
2023
2023
**£**
£
£
8,574
8,111
-
5,937
4,874
(536)
22,656
21,297
-
37,167
34,282
(536)|Total
2023
£
8,111
4,338
21,297|
|---|---|---|
|||33,746|
- 10 -
## **CHRISTIANS AWARE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **8 Expenditure on charitable activities**
|**Activities**
**undertaken**
**directly**
**Grant**
**funding**
**Support**
**Costs**
**Note 9**
**Note 10**
**£**
**£**
**£**
Conferences, courses and
summer school
18,715
-
13,523
Visits and pilgrimages
10,526
-
12,752
Grant funding
-
18,485
-
Book publications
1,794
-
-
31,035
18,485
26,275
Unrestricted funds
Restricted funds|**Total**
**2024**
**£**
32,238
23,278
18,485
1,794
75,795
51,120
24,675
75,795|**Total**
**2023**
**£**
32,088
20,014
28,325
3,055|
|---|---|---|
|||83,482|
|||49,218
34,264|
|||83,482|
## **9 Expenditure on grant funding**
The charity undertakes its charitable activities partially through grant funding of activities and awarded grants to the following organisations:
|**Grant**
**funding**
**Grant**
**funding**
**2024**
**2023**
**£**
**£**
Trinita Society - support and education of street children
9,700
2,300
Lent 2020 Toliara - supporting the education fund of the Anglian Diocese
-
3,025
Lent 2024 Zambesi Sounds - working with musicians and other artists
785
-
Mahajanga Diocese Madagascar - support for the Diocese
7,000
18,600
Panchsheel Adiwasi Schools
1,000
2,425
SAC-CC South Asia Council
-
1,975
18,485
28,325|**Grant**
**funding**
**Grant**
**funding**
**2024**
**2023**
**£**
**£**
Trinita Society - support and education of street children
9,700
2,300
Lent 2020 Toliara - supporting the education fund of the Anglian Diocese
-
3,025
Lent 2024 Zambesi Sounds - working with musicians and other artists
785
-
Mahajanga Diocese Madagascar - support for the Diocese
7,000
18,600
Panchsheel Adiwasi Schools
1,000
2,425
SAC-CC South Asia Council
-
1,975
18,485
28,325|**Grant**
**funding**
**Grant**
**funding**
**2024**
**2023**
**£**
**£**
Trinita Society - support and education of street children
9,700
2,300
Lent 2020 Toliara - supporting the education fund of the Anglian Diocese
-
3,025
Lent 2024 Zambesi Sounds - working with musicians and other artists
785
-
Mahajanga Diocese Madagascar - support for the Diocese
7,000
18,600
Panchsheel Adiwasi Schools
1,000
2,425
SAC-CC South Asia Council
-
1,975
18,485
28,325|
|---|---|---|
||**2024**
**£**
9,700
-
785
7,000
1,000
-
18,485|**2023**
**£**
2,300
3,025
-
18,600
2,425
1,975|
|||28,325|
- 11 -
## **CHRISTIANS AWARE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **10 Expenditure on support costs**
|**Basis of allocation**
Staff costs
Time spent
Trustee expenses
Time spent
Volunteer expenses
Time spent
Travel
Use of resources
Premises expenses
Use of resources
Office
Use of resources
Office relocation costs
Use of resources
Miscellaneous
Use of resources
Depreciation
Use of resources
Independent examiner's fees
Governance
Accountancy
Governance
Annual report
Governance
Analysed between
Raising funds
Charitable activities|**2024**
**£**
13,448
11,836
-
1,807
9,197
4,872
-
1,125
494
2,045
2,215
1,892
48,931
22,656
26,275
48,931|**2023**
**£**
13,553
5,373
1,244
272
7,369
3,400
39
1,079
1,808
1,985
2,215
1,749|
|---|---|---|
|||40,086|
|||21,297
18,789|
|||40,086|
Support costs include governance costs totalling £6,152 (2023: £5,949)
## **11 Employees**
The average monthly number of employees during the year was:
||**2024**|**2023**|
|---|---|---|
||**Number**|**Number**|
|Support services to charitable activities|1|1|
|Administration|1|1|
|Total|2|2|
|**Employment costs**|**2024**|**2023**|
||**£**|**£**|
|Wages and salaries|13,259|13,380|
|Other pension costs|189|173|
||13,448|13,553|
- 12 -
## **CHRISTIANS AWARE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **12 Trustees**
None of the trustees received nor waived any remuneration or benefits or reimbursements from the charity during the year, or in the previous year.
Expenses were reimbursed to the trustees as follows:
||**2024**|**2023**|**2024**|**2023**|
|---|---|---|---|---|
||**number**|**number**|**£**|**£**|
|Leadership re visits and pilgrimages|-|1|-|1,086|
|Travel|6|5|6,977|2,674|
|Accomodation and subsistence|4|4|4,374|1,077|
## **13 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **14 Transfers**
A transfer has been made to the restricted Book Capital fund in the sum of £4 in order to write off a small balance on funds "To Be Passed On".
## **15 Tangible fixed assets**
|**Fixtures**
**and**
**fittings**
**Computers**
**£**
**£**
**Cost**
At 1 October 2023
1,608
4,217
At 30 September 2024
1,608
4,217
**Depreciation and impairment**
At 1 October 2023
402
4,125
Depreciation charged in the year
402
92
At 30 September 2024
804
4,217
**Carrying amount**
At 30 September 2024
804
-
At 30 September 2023
1,206
92|**Total**
**£**
5,825|
|---|---|
||5,825|
||4,527
494|
||5,021|
||804|
||1,298|
- 13 -
## **CHRISTIANS AWARE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|**16**
**Stocks**
Books
Other fundraising goods
**17**
**Debtors**
**Amounts falling due within one year:**
Prepayments
Other debtors
**18**
**Creditors: amounts falling due within one year**
**Notes**
Deferred income
**20**
Accruals|**2024**
**£**
7,812
2,543
10,355
**2024**
**£**
6,853
5,292
12,145
**2024**
**£**
10,449
6,600
17,049|**2023**
**£**
8,333
3,496|
|---|---|---|
|||11,829|
|||**2023**
**£**
3,638
3,363|
|||7,001|
|||**2023**
**£**
4,506
5,081|
|||9,587|
## **19 Retirement benefit schemes**
## **Defined contribution schemes**
The charity operates a defined contribution pension scheme for all qualifying employees.
The charge to the SOFA in respect of defined contribution schemes was £189 (2023 - £173).
This expenditure has been allocated to support costs and unrestricted funds.
- 14 -
## **CHRISTIANS AWARE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **20 Deferred income**
Deferred income comprises income associated with visits and pilgrimages after the year end and membership subscriptions.
|Balance brought forward
Amount released from previous year
Deferred in current year
Balance carried forward|**2024**
**£**
4,506
(4,506)
10,449
10,449|**2023**
**£**
4,592
(4,592)
4,506
4,506|
|---|---|---|
## **21 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
||**At 1 October**|**Incoming**|**Resources**|**Transfers**|**At 30**|
|---|---|---|---|---|---|
||**2023**|**resources**|**expended**||**September**|
||||||**2024**|
||**£**|**£**|**£**|**£**|**£**|
|Book fund - capital and income|(2,241)|1,117|(828)|4|(1,948)|
|Book fund - stock|916|-|(468)|-|448|
|General projects|125|-|-|(125)|-|
|IRCS India Little Elephants|140|-|-|-|140|
|Lent 2020 Toliara, Madagascar|28|112|(14)|-|126|
|Lent 2021 Rural Development|11|-|-|-|11|
|Lent 2022 Afghanaid|5|-|-|-|5|
|Lent 2024 Zambesi Sounds|-|848|(872)|125|101|
|Mahajanga Diocese||||||
|Madagascar|7,251|-|(7,025)|-|226|
|MEEN|101|-|-|-|101|
|Mt. Kenya South mothers’||||||
|mercy home|875|-|-|-|875|
|Panchsheel|481|825|(1,113)|-|193|
|SAC/CCC|459|-|-|-|459|
|Travel Fund|85|753|(779)|-|59|
|Trinita Society|188|10,186|(10,374)|-|-|
|William Conflict resolution||||||
|centre|206|-|-|-|206|
|Annual Conference 2024|-|3,670|(3,670)|-|-|
||8,630|17,511|(25,143)|4|1,002|
- 15 -
## **CHRISTIANS AWARE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|**21**|**Restricted funds**|||||**(Continued)**|
|---|---|---|---|---|---|---|
||**Previous year:**|**At 1 October**|**Incoming**|**Resources**|**Transfers**|**At 30**|
|||**2022**|**resources**|**expended**||**September**|
|||||||**2023**|
|||**£**|**£**|**£**|**£**|**£**|
||Book fund - capital and income|186|628|(3,055)|-|(2,241)|
||Book fund - stock|379|-|537|-|916|
||General projects|-|125|-|-|125|
||IRCS India Little Elephants|140|-|-|-|140|
||Lent 2020 Toliara, Madagascar|2,153|1,000|(3,125)|-|28|
||Lent 2021 Rural Development|11|-|-|-|11|
||Lent 2022 Afghanaid|5|-|-|-|5|
||Mahajanga Diocese||||||
||Madagascar|4,101|23,750|(20,600)|-|7,251|
||MEEN|101|-|-|-|101|
||Mt. Kenya South mothers’||||||
||mercy home|875|-|-|-|875|
||Munguishi coffee|(420)|239|-|181|-|
||Panchsheel|341|2,850|(2,710)|-|481|
||SAC/CCC|325|2,334|(2,200)|-|459|
||Travel fund|85|-|-|-|85|
||Trinita Society|13|2,750|(2,575)|-|188|
||Wi’am conflict resolution centre|206|-|-|-|206|
|||8,501|33,676|(33,728)|181|8,630|
- 16 -
## **CHRISTIANS AWARE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **21 Restricted funds**
**(Continued)**
## **Book fund**
to support the writing and publication of such books as will further the aims of Christians Aware as an educational charity.
## **General projects**
the main project is to provide support for the rural Katete Girls Secondary School in Zambia.
## **IRCS India**
to support a pre-school in Thayyur near Chennai (Madras) to help marginalised children aged 1-6 to grow and flourish socially, emotionally, physically and mentally via an IRCS project.
## **Lent 2020 Toliara Madagascar**
to support the education fund of the Anglian Diocese of Toliara including training church leaders, teaching resources and basic education.
## **Lent 2021 Rural Development Parakkanvilai**
a community project which aims to empower people in poverty to develop themselves through training and employment projects, education and primary care.
## **Lent 2022 Afghanaid**
in support of the suffering people of Afghanistan.
## **Lent 2024 Zambesi Sounds**
working with local musicians and others across all art forms to develop and support creative talent. Other aspects include developing health and wellbeing programmes.
## **Mahajanga Diocese Madagascar**
support for the Diocese to provide clergy housing, training and purchase of rice fields.
## **MEEN**
to help this UK Middle Eastern Network to meet and invite speakers on the Middle East.
## **Mt. Kenya South mothers’ mercy home**
to support the development work of the Anglican Diocese of Mt. Kenya South.
## **Panchsheel**
to support the Panchsheel Adiwasi School in a poor tribal area of Maharashtra, India.
## **SAC/CCC**
to support the work with street children of the South Asia Council for Community and Children in Crisis based in Bangalore, South India.
## **Travel fund**
to enable young people to travel, based on the philosophy of our book “Travel with Awareness”.
## **Trinita Society**
to provide support for child labourers in West Bengal and work towards a society free of child labour.
## **Wi’am conflict resolution centre**
working with the larger Bethlehem community to build a democratic and just society.
## **Annual Conference 2024**
to fund 10 international students to attend the annual conference.
- 17 -
## **CHRISTIANS AWARE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **22 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At 1 October**|**At 1 October**|**Incoming**|**Resources**|**Transfers**|**At 30**|
|---|---|---|---|---|---|---|
|||**2023**|**resources**|**expended**||**September**|
|||||||**2024**|
|||**£**|**£**|**£**|**£**|**£**|
|General funds||23,573|85,015|(87,819)|(4)|20,765|
|**Previous year:**|**At 1 October**||**Incoming**|**Resources**|**Transfers**|**At 30**|
|||**2022**|**resources**|**expended**||**September**|
|||||||**2023**|
|||**£**|**£**|**£**|**£**|**£**|
|General funds||29,484|77,770|(83,500)|(181)|23,573|
|**Analysis of net assets between**|**funds**||||||
|||||**Unrestricted**|**Restricted**|**Total**|
|||||**funds**|**funds**||
|||||**2024**|**2024**|**2024**|
|||||**£**|**£**|**£**|
|**Fund balances at 30 September**|**2024**|**are represented by:**|||||
|Tangible assets||||804|-|804|
|Current assets/(liabilities)||||19,961|1,002|20,963|
|||||20,765|1,002|21,767|
|||||**Unrestricted**|**Restricted**|**Total**|
|||||**funds**|**funds**||
|||||**2023**|**2023**|**2023**|
|||||**£**|**£**|**£**|
|**Fund balances at 30 September**|**2023**|**are represented by:**|||||
|Tangible assets||||1,298|-|1,298|
|Current assets/(liabilities)||||22,275|8,630|30,905|
|||||23,573|8,630|32,203|
## **23 Analysis of net assets between funds**
- 18 -
## **CHRISTIANS AWARE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **24 Funds received as an agent**
|During the year the charity received the following unrestricted funds as an agent:
Book sales
Fund transfer from book capital
Expenses paid during the year
Balance brought forward
Balance due/(from) carried forward|**2024**
**£**
114
-
114
(27)
25
112|**2023**
**£**
58
-|
|---|---|---|
|||58
-
(33|
|||25|
- **25** Operating lease commitments
## **Lessee**
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
|Within one year
Between two and five years|**2024**
**£**
1,000
-
1,000|**2023**
**£**
6,000
1,000|
|---|---|---|
|||7,000|
Lease payments totalling £6,000 (2023 - £4,250) have been recognised as an expense during the year.
## **26 Related party transactions**
## **Remuneration of key management personnel**
The remuneration of key management personnel is as follows.
||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|Aggregate compensation|1,200|1,200|
- 19 -
## **CHRISTIANS AWARE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|**26**
**Related party transactions**
**(Continued)**
**Transactions with related parties**
During the year the charity entered into the following transactions with the company secretary:
**2024**
**2023**
**£**
**£**
Travel and subsistence
1,790
272
**Donations received by the charity**
The total amount of unconditional donations received from officers is as follows:
Aggregate cash donations
15,198
8,767|**26**
**Related party transactions**
**(Continued)**
**Transactions with related parties**
During the year the charity entered into the following transactions with the company secretary:
**2024**
**2023**
**£**
**£**
Travel and subsistence
1,790
272
**Donations received by the charity**
The total amount of unconditional donations received from officers is as follows:
Aggregate cash donations
15,198
8,767|**26**
**Related party transactions**
**(Continued)**
**Transactions with related parties**
During the year the charity entered into the following transactions with the company secretary:
**2024**
**2023**
**£**
**£**
Travel and subsistence
1,790
272
**Donations received by the charity**
The total amount of unconditional donations received from officers is as follows:
Aggregate cash donations
15,198
8,767|
|---|---|---|
||||
||**2024**
**£**
1,790
15,198|**2023**
**£**
272|
|||8,767|
## **27 Controlling party**
Christians Aware is a company limited by guarantee and not having a share capital; it is incorporated under the Companies Act and governed by the Memorandum and Articles of Association of the Company. The trustees of the Company are elected members and act as directors of the Company who are deemed to be the controlling party of the Company.
- 20 -