INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025 COMPANY REGISTRATION NO: 02346855 CHARITY REGISTRATION NO: 801729 TUESDAY A38 AEI10IFN 23/12/2025 COMPANIES HOUSE
223
KNOX CROPPER chartered accountants
Page 1 REPORT OF THE DIRECTORS OF INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS The Trustees (who are also the Directors of the charitable company for the purposes of the Companies Act) present their combined Directors' report and Trustees' annual report, as required by company law, together with the financial statements of Information Network Focus on Religious Movements (the Charity) for the year ended 31 March 2025. The Trustees confirm that the annual report and financial statements of the Charity comply with the current statutory requirements, the requirements of the Charity's governing document and the provisions of the Statement of Recommend Practice (SORP) "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) (effective 1 January 2019). ADMINISTRATIVE AND LEGAL MATTERS The Company is incorporated in England and Wales as a company limited by guarantee under the Companies Acts (Registration No. 02346855) and operates under the name INFORM. Its registered office is: C/o Dept. of Theology and Religious Studies Virginia Woolf Building 22 Kingsway London WC2B 6LE The following Directors of the Company listed below have continued to serve from 1 April 2024 to the date of this report unless stated otherwise: Amma Anane-Agyei Rabbi Charlotte Baginsky Dr George Chryssides Dr Susannah Crockford Dr Edward Graham-Hyde (stepped down December 2024) Professor Mark Hill KC The Reverend Stephen Hollinghurst Dr Humeira Iqtidar Professor Kim Knott Father Toby Lees The Reverend Andrew Maguire Dr Suzanne Newcombe Professor Jasjit Singh Dr Marat Shterin Dr Aled Thomas The Reverend Alan Walker (appointed director and Treasurer, April 2024) (stepped down December 2024) (Chair) (stepped down December 2024) (appointed April 2024)
Page 2 REPORT OF THE DIRECTORS OF INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS (CONTINUED) TRUSTEE RECRUITMENT AND APPOINTMENT PROCEDURES trustees agree to promote the Charity's objectives and to conduct its business in accordance with the Charity Commission's guidelines. The Company has obtained charitable status and is registered with the Charity Commission (Registration No. 801729). As a registered Charity, Inform is entitled to the exemptions from taxation in respect of Income and Capital Gains to the extent that such income and capital gains are applied for charitable purposes. PROFESSIONAL ADVISORS Bankers: National Westminster Aldwych Branch Connaught House, 65 Aldwych London WC23 4EG Independent examiner: Richard Billinghurst FCA Knox Cropper LLP Chartered Accountants 65 Leadenhall St, London, EC3A ZAD OBJECTS To advance public knowledge and understanding by the promotion of study and research into religions and those movements commonly known as new religious movements concerned with the exploration of spiritual life or philosophies, and the dissemination of the useful results of
Page 3 REPORT OF THE DIRECTORS OF INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS (CONTINUED) REVIEW OF ACTIVITIES AND ACHIEVEMENTS DURING THE YEAR Inform pursued its charitable objects in 2024/25 by means of the following activities: • collecting, assessing and disseminating objective information about minority religions; • responding to enquirers' requests for information about minority religions; • co-operating with requests from statutory bodies in the UK and abroad for information about minority religions; • publishing information for the public about minority religions in online leaflets e.g. factsheets for the Religion Media Centre; • publishing articles in scholarly books; • overseeing the Bloomsbury academic book series entitled "Religion at the Boundaries"; • maintaining a national and international network of researchers and other parties with an expert and/or personal knowledge about minority religions; • facilitating public dialogue about issues surrounding minority religions; • hosting public events furthering the aims of Inform, including in November 2024, an Inform Seminar at King's College London entitled 'New Religiosity on University Campuses'; • mentoring interns; • lecturing in schools, universities, international conferences and various other forums; • undertaking commissioned project work for Government Departments; • networking with international groups which have similar areas of remit, including hosting a private meeting at King's College London in June 2024 for groups active in researching minority religions in Belgium, Canada, Germany, Switzerland and the USA. • completing research on 'Mapping the Sociology of Religion in Britain via the history and development of the British Sociological Association's Sociology of Religion study group,' although further presentations and publications related to this research continue. • In December 2024, Dr Harvey and Dr Newcombe joined the NPCC (National Police Chief's Council) Witchcraft, Spirit Possession and Ritualistic Abuse Working Group, attending quarterly meetings and assisting with the creation of operational briefings for police; publishing results related to collaboration with the Religion and Sexual Abuse Project led by Professor Amanda Lucia at the University of California Riverside, including a new leaflet for victims and survivors of harm experienced in religious contexts in November 2024. • In addition, Dr Sarah Harvey completed her work as a Research Associate on the Arts and Humanities Council funded project, 'Abuse in Religious Contexts', led by Professor Gordon Lynch, University of Kent in June 2024, although work on publications related to this project continues. • Dr Sarah Harvey finished her report on the UK context for the project entitled 'Jehovah's Witnesses: A Cross-Cultural and Multi-Country Study of Motivations, Attitudes, and Practices', led by Prof Silvio Ferrari, aside from the conclusion, for which she is awaiting the results of surveys conducted. There will be further presentations and publications for this project later in 2025 and into 2026. • From 3rd March 2025, Inform began work on a new project supported by a large grant from the John Templeton Foundation (Project No. 63357), entitled 'New Religiosity and the Digital Study of Eudaimonia' to last 33 months until November 2027. This is hosted by the Open University, and will involve collaborating with the Database of Religious History (DBH), based at the University of British Columbia.
Page 4 REPORT OF THE DIRECTORS OF INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS (CONTINUED) • Inform entered into a new three-year memorandum of understanding with the Theology and Religious Studies Department at Kings College London, where the Inform office is based. • It seeks to preserve for the future, in an accessible manner, Inform's significant archive of materials. The trustees believe that this wide-ranging programme of activities helped Inform to achieve knowledge and understanding of minority religions was achieved. This programme was carried out in co-operation with numerous universities, researchers, religious organisations, and professional associations, both in the UK and abroad. Throughout the period Inform was in communication with officials in Government departments about future project funding. Applications for funding were made to various trusts. FINANCIAL REVIEW Total income for the 12-month period ended 31st March 2025 was £33,757, being £87,036 lower than income for the 12-month period ended 31 March 2024. Expenditure for the year ended 31st March 2025 decreased to £72,879. Over the year there was a net decrease in resources of £39,122. RESERVES The level of unrestricted reserves, which at the year-end amounted to £34,767, is necessary to enable the charity to continue to operate during those periods when donation income significantly decreases. These represent free reserves that will enable the charity to continue into 2025/26 as it explores possibilities for securing funding for the future. GOING CONCERN The ability of the charity to continue as a going concern is dependent upon securing new sources of funding. Inform's financial footing is secure until November 2027 through the grant provided by the John Templeton Foundation. However, applications for securing Inform's future after this date continues to be a priority for the trustees. Applications continue to be made to Trusts and Government Departments. RISK The trustees review the risks that the charity is exposed to on an ongoing basis and take steps to mitigate those risks as appropriate.
Page 5 REPORT OF THE DIRECTORS OF INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS (CONTINUED) FUTURE DEVELOPMENTS Work will continue on Inform's database, publications, and website, which will enable more of Inform's material to become publicly available. Over the next 33 months this will be done in large part in collaboration with the Database of Religious History as part of the John Templeton Foundation grant. Further events will be held both online and offline. We hope to publish further books in the series 'Religion at the Boundaries' with Bloomsbury in the next year. Inform will continue to take an active role in appropriate networks such as the American Academy of Religion, the British Sociological Association's Study of Religion Study Group, the British Association for the Study of Religion, the Religious Education Council, and the Faith and Belief Policy Collective. There will be a continued focus on exploring ways of co-operating with the Theology and Religious Studies Department at Kings College, London, in whose building Inform's office is based, including exploring the potential of joint fundraising and research projects. Inform's Director and Senior Researcher are Visiting Research Fellows. Fundraising work will continue towards finding solutions for long-term sustainability. Inform will maintain its commitment to its principal objective of preventing harm based on misinformation about new and minority religious groups by providing information that is as reliable and up-to-date as possible. It welcomes receiving enquiries, information, and suggestions from all sources. PUBLIC BENEFIT STATEMENT The Trustees confirm that they have complied with the duty set out under section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit 'Charities and Public Benefit' in developing the objectives for the year and in planning
Page 6 REPORT OF THE DIRECTORS OF INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS (CONTINUED) STATEMENT OF DIRECTORS' RESPONSIBILITIES The trustees (who are also the directors of the Information Network Focus on Religious Movements for the purposes of company law) are responsible for preparing the Report o he Directors and the financial statements in accordance with applicable law and Unite Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently - - - observe the methods and principles in the Charity SORP make judgements and estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware: there is no relevant audit information of which the charitable company's auditors are unaware; and - the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. The independent examiner, Knox Cropper LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. - APPROVAL This report was approved by the Board of Directors and Trustees on 19 December 2025 and signed on their behalf by: Name: KIM KNOTT Signature: Kin Knots
Page 7 Independent Examiner's Report to the members of Information Network Focus on Religious Movements I report to the trustees on my examination of the accounts of Information Network Focus on Religious Movements for the year ended 31st March 2025. Responsibilities and basis of report As the trustees of the charitable 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'). You are satisfied that the accounts of the Company are not required by charity or company law to be audited and have chosen instead to have an independent examination. 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 the Company's accounts 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 that in any material respect: 1. accounting records were not kept 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. RBO Richard Billinghurst FCA Knox Cropper LLP Chartered Accountants 65 Leadenhall Street London ЕСЗА ZAD Date: 224d December 2025
Page 8 INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2025 Notes unconced INCOME FROM Grants and Donations Charitable activities Investment Income Other income TOTAL EXPENDITURE ON Raising funds Charitable activities TOTAL NET INCOME/(EXPENDITURE) Transfers between funds Net movement in funds RECONCILIATION OF FUNDS FUND BALANCE BROUGHT FORWARD FUND BALANCES CARRIED 2 3 4 30,023 901 2,833 - 33,757 3,836 69,043 72,879 (39,122) (39,122) - - - - - 30,023 901 2,833 - 33,757 3,836 69,043 72,879 (39,122) (39,122) 114,242 1,285 2,161 3,105 120,793 5,498 98,972 104,470 16,323 - 16,323 21 73,889 - 73,889 57,566 - 73,889 34,767 34,767 None of the Company's activities were acquired or discontinued during the financial period.
• Page 9 INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS BALANCE SHEET AS AT 31ST MARCH 2025 Notes ----- 315 March 2025 ----- ---315t March 2024--- FIXED ASSETS Tangible Assets CURRENT ASSETS Stock Debtors Cash at Bank and on Deposit 7 - 8 9 10 378 106,525 106,903 378 23,587 104,240 128,205 CREDITORS: Amounts falling due within one year (72,136) (54,316) NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 34,767 34,767 73,889 73,889 The Company is exempt from the requirements relating to preparing audited accounts in accordance with Section 477 of the Companies Act 2006. The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for: a) ensuring that the company keeps accounting records which comply with sections 386 and 387 of the Companies Act 2006 and; b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. The financial statements were approved by the Trustees on 19 December 2025 and signed on behalf of the board. Name: KIM KNOTT Signature: Kin knots Name: EDWARD GRAHAM-HYDE Signature: Eith Registered Company Number: 02346855. -
• Page 10 1. INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 ACCOUNTING POLICIES (a) (b) (c) (d) (e) (F) (9) The financial statements of the charitable company, which is a public benefit entity under FRS102, Chare be Statepaned in acclane with tracia depic er are preparing there on re accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK an Republic of Ireland" and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. The Depreciation is provided on office equipment on a straight line basis over its useful economic life of the assets. Office equipment and computer equipment has been depreciated over three years. Stock is valued at the lower of cost and net realisable value. Grants are accounted for in the Statement of Financial Activities in the year in which they are receivable, unless they are clearly specified as relating to future years, in which case they are carried forward as deferred income. Salaries and those other costs which do not relate to a specific activity are allocated to the charity's various activities based on an estimate of the staff time spent on the activity. Restricted funds represent donations or grants whose purposes have been restricted by the donor. Unrestricted funds represent income which can be used for charitable purposes at the discretion of the trustees. The Trustees consider that the charity continues to be a going concern, although there are risks which are set out in Note 19. 2. GRANTS AND DONATIONS CPNI/NPSA CenSAMM/Panacea Other projects Donations 2025 Unrestricted Restricted € 27,328 : 1,846 849 30,023 2024 Unrestricted 103,721 - 9,863 658 114,242 Restricted
• Page 11 INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 3. RAISING FUNDS: Fundraising and Publicity: Direct Costs Support Costs 2025 3,428 408 3,836 4. CHARITABLE ACTIVITIES Helpline Research Conferences, Seminars & Publications Direct Costs 6,856 47,991 6,856 61,703 - 2025--- Support Costs 816 5,709 816 7,340 Total 7,672 53,700 7,671 69,043 2024 5,021 477 5,498 2024 Total 10,997 76,978 10,997 98,972 Governance costs included in Support Costs comprise: Trustees expenses Audit fee 5. SUPPORT COSTS Salaries Rent and Rates Office Costs Other Costs 2025 € 4,320 4,320 2025 2,388 723 154 4,483 7,748 Support costs are allocated to Fundraising and Publicity and Charitable Activities based on staff 2024 3,816 3,816 2024 E 3,829 713 4,516 9,058
• Page 12 INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 LINFORMATION REGARDING EMPLOYEES AND DIRECTORS 2025 No. 2024 No. The average number of employees during the year was: Direct Charitable Management and Administration 4 4 5 Staff Costs comprise: Wages and Salaries Social Security Pension Costs 38,852 3,835 5,080 47,767 63,164 5,245 8,180 76,589 No employee earned greater than £60,000 per annum (2024: none). The total employee benefits paid to key management personnel during the year amounted to £42,438. (2024: £23,783). No Director received any remuneration from the Company during the year. No expenses were reimbursed to Directors during the year (2024: none). FIXED ASSETS Cost: At 15* April 2024 Additions Written Off At 31st March 2025 Depreciation: At 15t April 2024 Charge for the period Written Off At 31s+ March 2025 Net Book Value: 315t March 2025 315t March 2024 Equipment 11,158 : 11,158 11,158 11,158
• Page 13 INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 STOCK Books and Goods Held for Resale 9. DEBTORS Prepayments Accrued income 10. CASH AT BANK AND ON DEPOSIT COIF Charities Deposit Fund Other 11. CREDITORS: Amounts falling due within one year Accrued Expenses Rent payable 2025 € '378 : 34,993 71,532 106,525 8,136 64,000 72,136 2024 378 406 23,181 23,587 33,347 70,893 104,240 3,816 50,500 54,316 12. RESTRICTED FUNDS Balanc 31/03/2 Incoming resources € Resources expended Transfers expended Balance 31/03/25 The Spalding Trust European Research Council RESTRICTED FUNDS COMPARATIVE 2024 The Spalding Trust European Research Council Balanc 31/03/2: : Incoming resources Resources expended : Transfers expended € Balance 31/03/24 € - .
.:. Page 14 INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 13. UNRESTRICTED FUNDS General reserves Balance as 31/03/24 73,889 Net Incoming/ (Outgoing) Resources (39,122) Transfers Balance a 31/03/2 34,767 UNRESTRICTED FUNDS COMPARATIVE 2024 Balance 31/03/23 57,566 Net Incoming/ (Outgoing) Resources 16,323 Transfers Balance as 31/03/24 73,889 General reserves 14. TAXATION As a registered Charity, Inform is entitled to the exemptions from taxation in respect of Income and Capital Gains to the extent that such income and capital gains are applied for charitable purposes. 15. LIBRARY AND ELECTRONIC DATABASE The Charity holds an extensive collection of information on minority religions, new religious movements and alternative spirituality in the world, which is held to facilitate research. These assets have not been valued or included in the Balance Sheet. 16. COMMITMENTS UNDER OPERATING LEASE In March 2025, Inform entered into a new memorandum of understanding with the Theology and Religious Studies Department at King's College London which lasts until March 2028 and includes agreements relating to the ongoing use of office space within the Department.
Page 15 INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS Tangible Fixed Assets Net Current Assets Unrestricted 34,767 34,767 Restricted Total 34,767 34,767 ANALYSIS OF NET ASSETS BETWEEN FUNDS COMPARATIVE 2024 Tangible Fixed Assets Net Current Assets Unrestricted 73,889 73,889 Restricted € : Total - 73,889 73,889 18. RELATED PARTY TRANSACTIONS There were no related party transactions in the year. 19. GOING CONCERN The ability of the charity to continue as a going concern is dependent upon securing new sources of funding. Inform's financial footing is secure until November 2027 through the grant provided by the John Templeton Foundation. However, applications for securing Inform's future after this date continues to be a priority for the trustees. Applications continue to be made to Trusts and Government Departments.
... Page 16 INFORMATION NETWORK FOCUS ON RELIGIOUS MOVEMENTS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 20. COMPARATIVE FIGURES FOR THE STATEMENT OF FINANCIAL ACTIVITIES AS REQUIRED BY.…._. FRS 102 INCOME FROM Grants and donations Charitable activities Investments Other income Total EXPENDITURE ON Raising funds Charitable activities Total Net income/(expenditure) Transfers between funds Net movement in funds Balance brought forward Balance carried forward Unrestricted Funds Restricted Funds Total 2024 114,242 1,285 2,161 3,105 120,793 5,498 98,972 104,470 16,323 16,323 57,566 73,889 114,242 1,285 2,161 3,105 120,793 5,498 98,972 58,162 16,323 16,323 57,566 73,889 .. .