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2024-12-31-accounts

Christian Ecology Link Limited

Report and Accounts Year ended 31 December 2024

Christian Ecology Link Limited

Report of the Trustees

Green Christian is a registered trading name of Christian Ecology Link Ltd.

The Trustees submit their report and accounts for the year ended 31[st] December 2024.

Governing Document: Memorandum and Articles of Association

Company Status: The Company is limited by guarantee and has no share capital. Each company member undertakes to contribute up to £10 if, on winding up, the company has a deficit. The company is a registered charity under the Charities Act 1960.

Charity number: 328744 Company number: 2445198 Registered Office Address: 35 Kitto Road, London SE14 5TW

Advisors:

Bankers: The Cooperative Bank, P O Box 101, 1 Balloon Street, Manchester M60 4EPIndependent Examiner: Archie McDowall BA CA, Stewardship, 1 Lambs Passage, London EC1Y 8AB

Principal Activities and Public Benefit Statement: The company works for the benefit of Christians, the general public and the created world by propagating among the churches and to the general population a better understanding of the integrity of creation and the proper role of humankind as stewards of that creation. It works to further this aim by educating people in churches and elsewhere on subjects relating to stewardship and the creation and encouraging practical actions for the benefit of the created world and of the humans and other creatures for whom it is home.

In planning the activities the Directors have had regard to the guidance issued by the Charity Commission on Public benefit.

Patrons: The following have served as patrons during the period under review –

Fr Sean McDonagh, Jonathon Porritt, Prof Sir Ghillean Prance, Dr Elaine Storkey, Rt Revd James Jones, Dr Shilpita Matthews.

Directors and Trustees

The following have served as Directors of the Company and Trustees of the Charity during the period under review

Colin Andrews (appointed 12.7.24) Phillip Attwood (appointed 12.7.24) Paul Bodenham Barbara Echlin John Payne (resigned 12.7.24) Andii Bowsher Isobel Murdoch (resigned 12.7.24) Ashley Ralston (resigned 12.7.25) Prof. Tim Cooper Andrew Norman Julia Robinson George Dow Eleanor Orr Deborah Tomkins (resigned 12.7.25) Jack Wakefield (appointed 12.7.25)

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New Trustees (Directors) are recruited by the existing Trustees and recommended to the Company AGM, where they are subsequently approved by a vote of the company members. They serve a three year term and can be reappointed when this expires. Trustees may appoint a new Trustee during the year who can serve until the next AGM. A group of Trustees meets several times a year to plan future strategy.

Trustees’ Review of the Year:

In 2024 Green Christian continued to develop its mission and outreach, in new as well as established directions.

New for 2024 were two specific projects, each led by a new part-time staff member. The Churches Project aims to “deepen ecological discipleship within churches” and 2024 saw the production of two sets of resources, one for the General Election and the other on climate justice. The Food Project aims to campaign and build awareness on sustainable food and farming, and 2024 saw a series of monthly online workshops on these issues as well as a review of our existing food resources. Ongoing for 2024 was our Borrowed Time project, which continued to run sessions of Deep Waters (exploring the complexity of our emotional responses to the climate emergency) and Cloud and Fire (exploring how church and pastoral leaders can respond to eco grief and anxiety within their ministry). " We offered a 5-week Lent Course, “Calling a Wounded Planet Home”, for churches to use. Also ongoing in 2024, our Joy In Enough project maintained its dedicated website, Plenty resource on sustainable economics, and regular Zoom talks. During the year Green Christian held three main events. In January the Way Of Life Community held a day event in London. In September there was a reflective weekend, Being The Still Centre On The Radical Edge, held at the Othona Community in Essex, with 44 participants in person and others joining on Zoom. In November the Annual Members Meeting in London focused on enabling change in churches. On The Road Together events were held in Coventry and Ludlow in spring 2024. 'Green Christian held its usual stall at Greenbelt and cooperated with other organizations throughout the year – for the No Faith In Fossil Fuels Lent Vigil, for the Restore Nature Now church service and march to Westminster in June, and for a joint stall at Just Love's student and graduate gathering. Supporting external campaigns remains integral to Green Christian, with a particular focus in 2024 on the Climate And Nature Bill. Green Christian reviewed its local group policy, and ended 2024 with nine official groups and links to five other groups which operate independently. Throughout 2024, Green Christian's social media presence continued to grow (we are active on Facebook, Instagram, YouTube and X). We also continued to produce a regular e news and monthly prayer diary. Two issues of Green Christian Magazine were published, in spring and autumn, as well as the annual Storm Of Hope brochure. All print resources now use recycled uncoated paper. Membership is slightly up with 1146 members, up 36 on a year ago. We have 805 individual members, 192 joint members, 33 churches, 18 organisations, 40 ordinands in training, 52 complimentary and 6 magazine subscribers. Green Christian's work is overseen by seven groups as well as the Board Of Trustees. One of our two Co-Chairs stood down in summer 2024 but remained a Trustee until July 2025. Green Christian's plans for 2025 are:

*to develop further our Churches and Food projects

*to develop our social media and online presence by employing a part-time digital media officer

Financial Review :

Green Christian continues to be in a strong financial position at the end of 2024. Subscription income remains stable year on year, and additional donations are £17,043 in 2024 (2023: £16,181). 2024 saw an increase in both income and costs due to a weekend residential conference and increased salary costs, but the charity still finished the year with a surplus of £4,071 overall (2023: £12,915).

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The balance of unrestricted cash and cash equivalents at the end of 2024 was £107,759 (2023: £103,514). This includes £2,561 in amounts taken for Life membership of CEL and held in a reserve to provide income for future years, and a designated fund of £9,509 representing the unspent balance of a legacy of £19,513 received in 2012. This fund is kept for use on specific projects otherwise unfunded and none has been spent in 2024 or 2023. Unrestricted assets at the end of 2024 were £99,075 (2023: £95,003).

There were no restricted funds held at the end of either 2024 or 2023.

It is a policy of the Trustees to keep a minimum of £6,000 in cash and cash equivalents in a general reserve to meet current commitments in furtherance of the aims of the charity, such as publications to which subscribers are entitled and the payment of conference expenses in the event of such a conference being under subscribed. In order to facilitate the employment of paid staff to meet growth objectives a further sum of £6,000 is identified to meet employment liabilities. As reserves continue to be above this level we are able to expand our activities.

The majority of income is received as subscriptions and donations from members and other sympathetic individuals and organisations. The single largest area of expenditure is the production of a magazine twice yearly which is distributed free to members, occasionally sold at events and frequently distributed free of charge as a means of furthering the aims of the charity.

Risk Statement: The Trustees have reviewed the risks to which a small charity operating with few employees is exposed. They believe that appropriate procedures are in place to identify, monitor and review these risks on a regular basis.

Responsibilities of Directors (also known as Trustees): Company Law requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts the Directors are required to –

The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In preparing the above report, the Directors have taken advantage of special exemptions available to small companies.

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

Barbara Echlin – Director

Date:

35 Kitto Road, London SE14 5TW.

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INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

CHRISTIAN ECOLOGY LINK LTD

('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024 on pages to 12 following, which have been prepared on the basis of the accounting policies set out on page 7.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

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.

Archie McDowall BA CA

Stewardship 1 Lamb's Passage London EC1Y 8AB

Date:

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CHRISTIAN ECOLOGY LINK LTD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Total income and endowments
EXPENDITURE ON:
Charitable activities
7
Total expenditure
Net income/(expenditure)
Transfers between funds
14
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
14
Unrestricted
Funds
£
56,300
7,014
1,266
1,383
65,961
61,891
61,891
4,071
-
4,071
4,071
95,004
99,075
Restricted
Funds
£
12
-
-
-
12
12
12
0
-
0
0
-
0
Total
Funds
2024
£
56,312
7,014
1,266
1,383
65,974
61,903
61,903
4,071
-
4,071
4,071
95,004
99,075
Total
Funds
2023
£
55,752
244
831
1,004
57,831
44,916
44,916
12,915
-
12,915
12,915
82,089
95,004

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

All income and expenditure derive from continuing operations.

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

The notes on page - 11 form part of these accounts.

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CHRISTIAN ECOLOGY LINK

BALANCE SHEET

AS AT 31 DECEMBER 2024

Note
CURRENT ASSETS
Debtors
9
Cash at bank and in hand
10
CREDITORS: Amounts falling
due within one year
11
Net current assets / (liabilities)
Total assets less current liabilities
CREDITORS: Amounts falling due
12
after more than one year
TOTAL NET ASSETS
FUND BALANCES
14
Unrestricted Funds
General funds
Designated funds
Restricted Funds
Unrestricted
Funds
£
2,499
107,759
110,258
(9,031)
101,226
101,226
(2,151)
99,075
89,566
9,509
99,075
-
99,075
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
Funds
2024
£
2,499
107,759
110,258
(9,031)
101,226
101,226
(2,151)
99,075
89,566
9,509
99,075
-
99,075
Total
Funds
2023
£
2,069
103,514
105,583
(8,018)
97,565
97,565
(2,561)
95,004
85,494
9,509
95,004
-
95,004

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.

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

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

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

Eleanor Orr

Date:

Company number: 2445198

The notes on page - 11 form part of these accounts.

Charity number: 328744

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CHRISTIAN ECOLOGY LINK LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Statutory Information

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

2 Accounting Policies

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

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

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

a) Going concern

The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. In making this assessment the trustees have considered how Covid-19 might affect projections.

b) Income Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

Subscription income is taken into account when received, and investment income when receivable

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

e) Taxation

f) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).

g) Exemption from preparing a cashflow statement The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

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CHRISTIAN ECOLOGY LINK LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

3 Donations and legacies

Membership subscriptions
General Donations
Donations at roadshows
Grants and major donations
Legacies receivable
Income tax recoverable
4
Income from charitable activities
Events
5
Income from other trading activities
Publications
Sale of Merchandise
6
Investment income
Bank interest
7
Charitable expenditure
a
Costs incurred directly on specific activities
Postage
Printing
Events / room hire
Office costs
Salaries
Project resources
Travel costs
Miscellaneous costs
Grants payable (note 8c)
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Other
Printing
Office Costs
Travel to meetings
Postage
Insurance
Miscellaneous costs
Total expenditure
2024
£
21,690
17,043
134
12,000
-
5,445
56,312
2024
£
7,014
7,014
2024
£
1,266
-
1,266
2024
£
1,383
1,383
2024
£
1,170
19,875
9,441
1,184
22,657
3,768
326
280
58,702
-
58,702
930
-
930
740
350
179
329
433
240
3,200
61,903
2023
£
21,680
16,181
372
12,000
-
5,519
55,752
2023
£
244
244
2023
£
723
108
831
2023
£
1,004
1,004
2023
£
1,217
18,345
2,886
1,373
17,208
100
247
120
41,496
-
41,496
910
-
910
513
1,047
207
25
354
364
3,420
44,916

The fee payable to the independent examiner for examining the accounts was £930 (2023: £870); No other fees were payable to Stewardship in the year (2023: £Nil)

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CHRISTIAN ECOLOGY LINK LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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

The average monthly number of employees during the year was 6 (2023: 6). Most of the charity's activities are carried out by volunteers.

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

The charity's key management comprise the trustees named on the Company Information page. No employment benefits were payable to key management for the year (2023: £Nil)

9 Debtors: falling due within one year

Tax recoverable
Prepayments and accrued income
10
Cash at Bank and in Hand
Cash at bank with immediate access
Notice deposits (with a term of three months or less)
11
Creditors: liabilities falling due within one year
Accruals
Deferred income
Other creditors
2024
£
2,006
493
2,499
2024
£
90,773
16,986
107,759
2024
£
6,078
410
2,544
9,031
2023
£
1,360
709
2,069
2023
£
86,981
16,534
103,514
2023
£
5,963
410
1,645
8,018

12 Creditors: amounts falling due after more than one year

Deferred income 2024
£
2,151
2,151
2023
£
2,561
2,561

13 Deferred income

Deferred income comprises the following:

LIFE
memberships
£
Balance at the beginning of the reporting period
2,971
Amount released to income
(410)
Amount deferred in year
-
Balance at the end of the reporting period
2,561
Within one year
410
After one year
2,151
2,561
The income deferred at the period end will be released to income over the following periods:
2024
£
2,971
(410)
-
2,561
410
2,151
2,561
2023
£
3,751
(780)
-
2,971
410
2,561
2,971

Amounts received for Life membership of Green Christian (Christian Ecology Link) are taken to income over 15 years after receipt.

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CHRISTIAN ECOLOGY LINK LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

14 Funds

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

Designated Funds
Legacy fund
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Joy in Enough
Aggregate of funds
In the previous year the movements in the charity's funds
Designated Funds
Legacy fund
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Joy in Enough
Aggregate of funds
Opening
Incoming
balance
resources
2024
2024
£
£
9,509
-
9,509
-
85,495
65,962
95,004
65,962
-
12
-
12
95,004
65,974
were as follows:
Opening
Incoming
balance
resources
2023
2023
£
£
9,509
-
9,509
-
72,208
57,819
81,717
57,819
372
12
372
12
82,089
57,831
Transfers
in the year
2024
£
-
-
-
-
-
-
-
Transfers
in the year
2023
£
-
-
-
-
-
-
Outgoing
resources
2024
£
-
-
(61,891)
(61,891)
(12)
(12)
(61,903)
Outgoing
resources
2023
£
-
-
(44,532)
(44,532)
(384)
(384)
(44,916)
Closing
balance
2024
£
9,509
9,509
89,566
99,075
0
0
99,075
Closing
balance
2023
£
9,509
9,509
85,495
95,003
-
-
95,003

Joy in Enough funds represent funds given for specific projects of the charity. This project is ongoing. The designated Legacy fund of £9,509 represents the unspent balance of a legacy of £19,513 received in 2012.

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CHRISTIAN ECOLOGY LINK LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

14 Funds (continued)

Analysis of net assets by fund

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

Debtors
Cash at bank and in hand
Creditors falling due within one year
Creditors falling due after one year
Debtors
Cash at bank and in hand
Creditors falling due within one year
Creditors falling due after one year
e previous year, the assets and liabilities of the various funds were as
General
Designated
funds
funds
£
£
2,499
-
98,250
9,509
(9,031)
-
(2,151)
-
89,566
9,509
General
Designated
funds
funds
£
£
2,069
-
94,005
9,509
(8,018)
-
(2,561)
-
85,494
9,509
Unrestricted Funds
Unrestricted Funds
follows:
Restricted
funds
£
-
-
-
-
-
Restricted
funds
£
-
-
-
-
-
2024
£
2,499
107,759
(9,031)
(2,151)
99,075
2023
£
2,069
103,514
(8,018)
(2,561)
95,005

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

15 Transactions with related parties

During the year the charity:

a) received donations totalling £631 (2023: £790) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).

b) paid expenses totalling £277 (2023: £533) to two (2023: 2) trustees for travel to meetings whilst carrying out duties associated with being trustees; reimbursements for expenses incurred when acting as agent for the charity or incurred when undertaking employment duties not connected with serving as a trustee are not included in this disclosure.

16 Members

Each member of the company commits to contribute if the charity is wound up an amount of £10.

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CHRISTIAN ECOLOGY LINK LTD DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES FOR THE YEAR ENDED 31 DECEMBER 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Total income and endowments
EXPENDITURE ON:
Charitable activities:
7
Total Expenditure
Net income/(expenditure)
Transfers between funds
14
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
14
Unrestric Designated
2024
£
-
-
-
-
-
-
-
-
-
-
9,509
9,509
ted funds
Restricted
2024
£
12
-
-
-
12
12
12
0
-
0
-
0
Total
2024
£
56,312
7,014
1,266
1,383
65,974
61,903
61,903
4,071
-
4,071
95,004
99,075
General
2023
£
55,740
244
831
1,004
57,819
44,532
44,532
13,287
-
13,287
72,208
85,495
Unrestric
Designated
2023
£
-
-
-
-
-
-
-
-
-
-
9,509
9,509
ted funds
Restricted
2023
£
12
-
-
-
12
384
384
(372)
-
(372)
372
-
Total
2023
£
55,752
244
831
1,004
57,831
44,916
44,916
12,915
-
12,915
82,089
95,004
General
2024
£
56,300
7,014
1,266
1,383
65,962
61,891
61,891
4,071
-
4,071
85,495
89,566

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