## **Report of the Trustees and Unaudited Financial Statements**
**For the Year Ended 31[st] January 2025**
## **For**
**The Christian and Missionary Alliance**
Registered No: 02451392
Registered Charity No. 802990
**Contents of the Financial Statements For the year ending 31[st] January 2025**
||Page|
|---|---|
|Report of the Trustees|3 to 6|
|Independent Examiner’s Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9 to 10|
|Notes to the Financial Statements|11 to 13|
|Statement of Financial Activities|14|
## **Report of the Trustees For the Year Ended 31[st ] January 2025**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st January 2025.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** 02451392
## **Registered Charity number** 802990
## **Registered office**
Ashby Alliance Evangelical Church Off Avenue Road Ashby de la Zouch Leicestershire LE65 2FA
## **Trustees**
Rev M P Sharman Rev Mike Baraniak (Resigned Feb-2024) Rev D Turpin Mr A Benham (Resigned as Treasurer 28 September 2024) Rev A Chung (appointed 28 September 2024)
## **Treasurer**
Mrs S Sharman (Appointed 28 September 2024)
## **Company Secretary**
Mrs C Baraniak 11 Elstead Lane Blackfordby Swadlincote DE11 8AJ
## **Independent Examiner**
Mr J Williams 1 Montrose Avenue Stretford Manchester M32 9LN
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## **Report of the Trustees - Continued For the Year Ended 31[st ] January 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document; the Memorandum and Articles of Association dated 4th November 1989, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 1985.
## **Recruitment and appointment of new trustees**
The Management Committee shall be made up of a minimum of 3 voting Members and 5 maximum including the officers – Director, Deputy Director and Treasurer. The post of General Secretary will be appointed by the voting members of the Management Committee. The Management Committee shall establish a Council of Reference made up of one representative (Pastor or Elder) from each of the Associated Churches, or a substitute as approved and empowered by the Associated Church leadership, from each of the Associated Churches. The AGM will elect officers from nominations drawn together by the Committee on Nominations, members of the Management Committee and Accredited Workers and also confirm co-opted members as recommended by the Management Committee.
The Director acts as the Chief Executive Officer and Chairman of the Management Committee. No remuneration is paid to the members of the committee for work on that committee.
## **Induction and training of new trustees**
Officers are drawn from amongst the officers of Associated Churches and are familiar with the workings of the C&MA. The trustees seek to keep up with their responsibilities by way of online engagement with available expertise at least annually. In order to make trustees aware of their legal responsibilities, all current trustees have been made aware of CC3 'The Essential Trustee'.
## **Organisational structure**
The charity consists of Associated Churches within the United Kingdom.
The charity is run by a Management Committee that meets approximately four times a year. The Management Committee is made up of up to five voting members including officers - Director, Deputy Director and Treasurer. The post of General Secretary is appointed by the voting members of the Management Committee. They receive advice from the Council of Reference.
## **Related parties**
The charity is part of and is affiliated to the worldwide organisation known as The Alliance World Fellowship which was born out of the work of The Christian & Missionary Alliance in over 50 countries. The charity is autonomous within the United Kingdom.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Reviews of risk and the affairs of the charity are carried out when the accounts are approved by the finance committee or management committee in advance of the AGM. The financial records are reviewed regularly by the Treasurer and in advance of submitting them to the finance or management committee. The accounts are examined by an independent examiner.
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## **Report of the Trustees - Continued For the Year Ended 31[st ] January 2025**
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The primary object of the charity is to promote the Christian Faith in all parts of the world in accordance with the Doctrinal Statement and in line with the vision, mission and strategy adopted and reviewed from time to time by members at the Annual General Meeting. Website www.cmalliance.org.uk.
## **Significant activities**
The current activities are primarily bringing together a network of small groups and churches of like Biblical mindset in the UK that encourage one another as a family and engage together in overseas projects arising from the charity’s membership of the Alliance World Fellowship. Funds are channelled through the charity for disaster relief and worker support in various countries which have included Lebanon, Syria, Bosnia Hercegovina. Mongolia, Spain, Guinea and France. Currently support for work is regularly to Spain, Guinea, Bosnia Hercegovina and Bulgaria.
## **Volunteers**
The Christian and Missionary Alliance relies largely on volunteers to provide for the day to day running of the organisation. Without this aid C&MA(GB) estimates the staff costs would rise by £30,000.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The Management Committee considers that the performance of the charity for the year has been satisfactory but recognises that additional income is required to sustain current levels of support to workers and provide administrative support. Support has been given to personnel church planting and training.
## **Investment performance**
The Management Committee are currently satisfied with the investment performance of the assets so far and have no plans to make any changes.
## **Internal and external factors**
The Management Committee have made an assessment of the internal and external factors that may affect the financial statements and do not deem any factors material enough to have an impact.
## **FINANCIAL REVIEW**
## **Reserves policy**
Cash is held in the bank to cover net current liabilities and the balances on the various funds. The objective is to develop partnerships in the United Kingdom and with the Alliance World Fellowship to increase giving. In the event that adequate income is not achieved activity will be reduced accordingly. Funds are available to maintain current level of activities for the foreseeable future.
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## **Report of the Trustees - Continued For the Year Ended 31[st ] January 2025**
## **Investment policy objectives**
Under the Memorandum and Articles of association, the charity has the powers to borrow or raise money for the objects of the C&MA(GB) on such terms and (with such consents as are required by law) on such security as may be thought fit provided that the C&MA(GB) shall not undertake any permanent trading activities in raising funds for the objects of the C&MA(GB). Also, the charity has the powers to invest the money of the C&MA(GB) not immediately required for its objects in or on such investments, securities or property as may be thought fit, subject nevertheless to such conditions (if any) and such consents (if any) as may for the time being be imposed or required by law and subject to other constraints found within the Articles of Association.
The remaining cash is to be invested in an instrument that is seen to be as low risk as possible in order to provide good stewardship of monies held by the charity.
Overall the charity experienced a reasonably satisfactory year and hopes it will continue at the current level, or better, next year.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
## **ON BEHALF OF THE BOARD**
## **Trustee**
## **Date:**
Page 6
## **Independent Examiner's Report To the Trustees of The Christian & Missionary Alliance (GB)**
I report on the accounts of the company for the year ended 31 Jan 2025, which are set out on pages 8 to 10.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income does not exceed £250,000 and I am competent with the necessary experience to undertake the examination. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
(1) Which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
- (2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: Joel Williams
Date: 14/10/2025
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## **STATEMENT OF FINANCIAL ACTIVITIES**
## **for the Year Ended 31st January 2025**
**----- Start of picture text -----**
2014
Unrestricted Restricted 2025 2024
Funds Funds Total funds Total
Funds
Notes £ £ £ £
INCOME
Donations 1 13,462 33,913 47,376 170,880
Council & Other 3,351 1,169 4,520 30,406
Investment & Bank Interest 2 0 0 0 0
Total Incoming resources 16,813 35,083 51,896 201,286
EXPENDITURE
Overseas Organisations & Individuals 0 (52,620) (52,620) (120,526)
UK Organisations & Individuals 0 (26,702) (26,702) (28,546)
Sub-total 0 (79,322) (79,322) (149,072)
Other costs
Council Costs 0 0 0
Administration (350) (350) (5,682)
Depreciation 0 (3,278) (3,278) (3,278)
Total other costs (350) (3,278) (3,628) (8,960)
Total Expenditure (350) (82,600) (82,950) (157,732)
Surplus of Income for Year 16,463 (47,518) (31,054) 43,554
NET INCOMING/(OUTGOING)
RESOURCES before transfers
Gross transfers between funds 8 (2,400) 2,400 0 0
Net incoming/(outgoing) resources 14,063 (45,118) (31,054) 43,554
RECONCILIATION OF FUNDS
Capital Funds 0 94,795 94,795 98,073
Reserves Brought Forward 40,077 63,861 103,940 57,107
Net incoming (outgoing) resources excl capital 14,063 (41,840) (27,776) 46,831
Reserves Carried Forward 54,141 22,022 76,164 103,940
TOTAL FUNDS CARRIED FORWARD 54,141 116,817 170,959 202,011
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## **BALANCE SHEET**
## **for the Year Ended 31st January 2025**
**----- Start of picture text -----**
Unrestricted Restricted 2025 2024
Funds Funds Total funds Total
Funds
FIXED ASSETS Notes £ £ £ £
Tangible Assets 5 0 94,795 94,795 98,073
CURRENT ASSETS
Investments 6 0 0 0 0
Prepayments and accrued income 7 100 1,227 1,327 1,003
Cash in hand 54,042 20,795 74,837 102,936
54,142 22,022 76,164 103,939
CREDITORS/DEBTORS
Amount falling due within one year 0 0 0 0
NET CURRENT ASSETS 54,142 22,022 76,164 103,939
TOTAL ASSETS LESS CURRENT
LIABILITIES
54,142 116,817 170,959 202,012
NET ASSETS 54,142 116,817 170,959 202,012
FUNDS 8
Capital funds 94,795 98,073
Unrestricted funds 54,142 40,077
Restricted funds 22,022 63,861
TOTAL FUNDS 170,959 202,011
Mrs S Sharman
Treasurer
Mr C P Margesson
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## **BALANCE SHEET - CONTINUED for the Year Ended 31st January 2025**
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31[st] January 2025.
The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31[st] January 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) Ensuring that the charitable company keeps accounting records that 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 charitable company as at the end of each financial year and of its surplus or deficit 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 charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008).
The financial statements were approved by the Board of Trustees on 13/10/2025 and were signed on its behalf by:
.............................................
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## **NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31[st] January 2025**
## **1. ACCOUNTING POLICIES**
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Donations and other income are credited to the accounts on a receipts basis. When donors specify donations are for a particular restricted purpose the income is included as restricted funds income.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
## **Resources expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 20% on cost
## **Taxation**
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes
## **Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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## **NOTES TO THE FINANCIAL STATEMENTS**
## **for the Year Ended 31st January 2025**
## **1. VOLUNTARY INCOME**
**----- Start of picture text -----**
2025 2024
£ £
Associated Churches & Organisations 28,956 50,015
Individual – Donations 19,423 121,534
Gift Aid 2,374 28,507
Council and Other Income 1,145 1,230
51,896 201,286
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## **2. INVESTMENT INCOME**
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2025 2024
£ £
Bank Interest 0 0
0 0
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## **3. NET INCOMING/(OUTGOING) RESOURCES**
## Net resources are stated after charging/(crediting):
**----- Start of picture text -----**
2025 2024
£ £
Depreciation – owned assets Land and Building 3,278 3,278
4. TRUSTEES’ REMUNERATION AND BENEFITS
2025 2024
£ £
Trustees’ remuneration or other benefits 0 0
Trustees’ expenses 0 0
Total: 0 0
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## **5. TANGIBLE FIXED ASSETS**
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Land and Plant & Freehold
Buildings Machinery etc Property
COST £
At 1st February 2024 163,929 163,929
Additions 0
At 31st January 2025 163,929 163,929
DEPRECIATION
At 1st February 2024 62,578 59,300
Charge for year 3,278 3,278
At 31st January 2025 65,856 62,578
NET BOOK VALUE
At 31st January 2025 98,073 101,351
At 31st January 2024 101,351 104,629
**----- End of picture text -----**
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## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 31[st] January 2025**
## **7. CREDITORS/DEBTORS: AMOUNTS FALLING DUE/EXPECTED INCOME WITHIN ONE YEAR**
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Unrestricted Restricted 2025 2024
£ £ £ £
Other debtors 100 1,227 1,327 1,003
8. MOVEMENT IN FUNDS
At 1st At 31st
Net Transfers
February movements in between January
2024 2025
funds funds
£ £ £ £
Capital funds – Unrestricted 0 0 0 0
Capital funds – Restricted 98,073 (3,278) 94,795
Unrestricted General fund 40,077 16,463 (2,400) 54,140
Restricted funds 63,861 (44,240) 2,400 22,021
TOTAL FUNDS 202,011 (31,054) 0 170,957
Net movement in funds, included in the above are as follows:
Incoming Outgoing Movement
resources resources in funds
£ £ £
Capital funds (3,278) (3,278)
Unrestricted funds 16,813 (2,750) 14,063
Restricted funds 35,083 (76,922) (41,840)
TOTAL FUNDS 51,896 (82,950) (31,054)
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## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
## **for the Year Ended 31st January 2025**
**----- Start of picture text -----**
2025 2024
£ £
INCOMING RESOURCES
Voluntary income
Associated Churches and Organisations 28,956 48,218
Individual – Donations 19,423 121,534
Gift Aid 2,373 28,508
Council and Other Income 1,144 3,026
51,895 201,286
Investment income
Bank interest 0 0
Total incoming resources 51,895 201,286
RESOURCES EXPENDED
Other resources expended
Missions Overseas (52,620) (120,526)
Missions in Great Britain (29,102) (28,546)
Freehold property (3,278) (3,278)
Computer equipment 0 0
(85,000) (152,350)
Support costs
Management
Administration (350) (5,382)
Bank Charges 0 0
Trustees Expenses 0 0
Council Costs 0 0
Total support costs (350) (5,382)
Total resources expended (85,350) (157,732)
Net income/(expenditure) (33,455) 43,554
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