EVANGELICAL BOOKSHOP
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2025
Charlty Number NIC100560

EVANGELICAL BOOKSHOP
FINANCIAL STATEMENTS
YEAR ENDED 31 JANUARY 2025
CONTENTS
PAGE
Charity reference number and administrative details
Trustees annual report
Independent examiner's report to the trustees
Statement of financial activities
Balance sheet
Notes to the financial statements

Page I
EVANGELICAL BOOKSHOP
CHARITY REFERENCE NUMBER AND ADMINISTRATIVE DETAILS
YEAR ENDED 31 JANUARY 2025
Reglstered eharity nam¢
Evangelical BLX)kshop
Charity number
NIC 100560
Reglstered Office
15 College Square East
Belfast
BTI 6DD
Trustees
Rev A J Lucas
D Walson
Rev Dr R Beckett
Independent examiner
Nigel Moore FCA
GMCG Belfast
Chartered Accountants & Statutory Auditor
Alfred House
19 Alfred Sireet
Belfast
BT2 8EQ
Banker$
Danske Bank
9 Donegall Square North
Belfast
BTI 5GJ

Page 2
EVANGELICAL BOOKSHOP
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 JANUARY 2025
The trustces present their report and fu￿nCIal statements of the Charity for the year ended 31" January
2025. The tNstees have adopted the provisions of the Statement of Rccommended (SORP)"Accounting
and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the
charity.
The financial statements have been prepared in accordanc¢ with ihe accounting p)licies set out in notes
to the financial statements and comply with the charity's governing document, ch￿ltY law for Northern
Ireland and"Charities SOIIP (FRS 102) (sccond edition - October 2019) Accounting and Rq)orting by
Charities: Statement of R￿0MMended Practice applicabl¢ to eharities prq)aring their accounts in
accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102)", the "Financial R￿OrtIng Standard applicable in the United Kingdom and Republic
of Ireland (FRS 102) (March 2018)" Charities Act (Northern treland) 2CK)8, The Charities (Accounts
and Reports) Regulalions (Northern ireland) 2015 and UK Generally Accwted Accounting Practice.
REFERENCE AND ADMINISTRATIVE DETAILS
Evangelical Bookshop
NIC 100560
Reglstered chadty nime
Cbarity number
Registered Office
Independent exandner
IS College Square East, Belfast, BTI 6DD
Nigel Moore FCA
GM¢G Belfast, Chartered Accountants & Statutory Auditor,
Alfred House. 19 Alfred Street, Belfasl, BT2 8EQ
Danske Bank , 9 Donegall Square North, Belfast, BTI 5GJ
Bankers
TRUSTEES OF THE CHARITY
The trustees who served during the year were as follows..
R¢v A J Lucas
D Watson
Rev Dr R Beckett
E C Brown
(resigned 9 October 2024)
PUBLIC BENEFIT STATEMENT
The Board of Trustees of the Evangelical Bookshop confm that they had du¢ iegard for the guidance
produccd on public benefit by the Charity Commission for Northern Ireland and are pleased to report
that during the year the charity has continued to provide public benefits through the holding of assets by
the charity for the benefit of the Evangelical Presbyterian ChurcF4 the furthering of Christian objectives
to spread an evangelical message in particular through the access to theological resources and
dissemination of Christian literature to Church's ministers, teachers leaders, congregations and the
public in generdl and the provision of facilities for meetings and we ref¢r to the guidance when reviewing
our aims and objectives and in planning our future activities.

Page 3
EVANGELICAL BOOKSHOP
TRUSTEES ANNUAL REPORT(¢ontlnu•d)
YEAR ENDED 31 JANUARY 2025
0￿CTIVEs AND ACTIVITIES
The purpose and charitable objcctive of the charity is the holding of assels by the organisation for the
benefil of the Evangelical Presbyterian Church, in particular through the dissemination of Christian
lilerature.
The direct public benefits which flow to the Evangelical PreSb￿erllan Church from the charity's
purposes are:
the continued holding of an assel (namely a Teal eslate asset of a refurbished, 4-storey. well-
maintained city centre premises, its equipment and stock) for ils benefjt:
the goodwill developed as a result of the work Ca￿led out therein.
Ihe fijrthering of Chrislian objectives to spread an evangelical message and witness and the benefit
of ihe Church's ministers, leachers, leaders and indeed congregations through access to
theological resources which enhances their means for spiritual and educational development.
the provision of a Church Denomination address, forum, facilities for medings, distribution of
the Church Magazine and advertising,
The evidence or proof of these benefits can variously be found in ihe Church's close identity wilh our
good work, its continued connection with our organisation, its long-temi and ongoing use of the facilities
and in our annual accounls.
Indirect benefits do accrue to the public at large, namely the improvements enjoyed in their religious
knowledge and education, bul ihis is an incidental oulworking of the Bookshop's dissernination of
Christian literalure. All members of the public are target bcneficiaries of the Church and so this is of
broad assistance to it.
The beneficiary of our organisation is the Evangelical Presb￿erian Church. The premises at Number15
College Square East Belfast are held by us for the benefit of the Evangelical PreSb￿crian Church and
all the receipts profits and income from the said premises after payment of all necessary outgoings,
repairs, maintenance, insurance and all expenses in respect of the premises, will from time to time be
paid by us lo the Central Fund of the said Evangelical Presbyterian Church or to such other Fund or
Funds in connection with the said Church as shall be decided from time to lime by us or a majority of
us.
No hamis aris¢ from our pury)oses.
STRUCTURE, GOVERNANCE AND MANAGEMENT
GoverDlng document
The bookshop is a charitable trusl Constituted under a trust deed daied 26 October 1982 which is
recognised as a charity by HM Revenue and Customs (r¢fer¢nce number KN 46617). The charity was
registered with The Charity Commission for Northern Ireland on 29, August 2014, under reference NIC
100560.
Recrultment, appointmen¢ Induction and tralning
The present trustees have been involved in the charity for a number of years and so are familiar with its
work. The trustces regularly review the requirements of the charity and the possibility of a need for
additional trustees. Any new trustees would be appoint¢d by resolulion of a meeting of all the trustees
passed by a majority of those present. Appropriate training and induction is available to all trustees.

Page 4
EVANGELICAL BOOKSHOP
TRUSTEES ANNUAL REPORT {contlnu•d)
YEAR ENDED 31 JANUARY 2025
STRUCTURE, GOVERNAIYCE AND MANAGEMENT (¢onliMued)
Financial risk management objectlves aDd tralning
The trustees have overall responsibility for ensuring that the charity has in place an appropriate system
of controls, financial and othcrwise. to providc assurance that:
the chariiy is operating effcctively:
its assets are safeguarded against unauthorised use or dispositio
proper records are maintained and financial inforn]ation used within the charity or for
publication is reliable;
the charity complies with relevant laws and r¢gulalions' and
the charity's systems of financial control are designed to provide reasonable. but not absolute
assurance against material mi5Stat¢ment or loss.
The trustees have assessed the major risks to which the charity is exposed, in particular those related to
the operations and finances of the charity. The trustees are satisfied that syslems are in place to mitigate
any exposure to major risks.
ACHIEVEMEIYTS AND PERFORMANCE
Total income for the y¢ar was £411,032 (2024 - £334,889). Income d¢rived from charitable activities
amounted to £287,898 (2024 - £312,068). other income totalled £6.833 (2024 - £2,000); donations and
gift aid totalled £116,181 (2024 - £20,650) and investment income totalled £120 (2024 - £171).
Total expeThditure for the year amounted to £409,132 (2024 - £330,009). The cost of charitable activities
amount¢d io £405.032 (2024 - £326,009) and governance costs anK)unted to £4,100 (2024 - £4,000).
The net income for ihe year amounted to £1,900 (2024 - £4,880 net in¢om¢).
The Trustees considers that the charity is in a satisfactory position to carry on its charitable activities.
FINANCIAL REVIEW
Reserves polley
It is the policy of the charity to maintain free reserve5 which matches the needs of the organisation, both
at the current time and in the foreseeable future. This provides su￿1Clent funds to cover running cosls
which include management, administration and support costs. Free reserves are those unrestricted
reserves not designated nor invested in fixed assets which are available for general us¢.
PLANS FOR FLrruRE PERIODS
The bookshop will continue to seek every opportunity to increase income.
sTATEME￿r OF RESPONSIBILTIES OF THE TRUSTEES
The Board of Trust¢es are responsible for preparing the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice).
Th¢ law applicable to charities in Northern Ireland requires the trustees to prepare financial statments
for each financial year which give a trne and fair view of the state of affairs of the charity and of the
incoming resourccs and application of resources of the charity for that period.

Page S
EVANGELICAL BOOKSHOP
TRUSTEES ANNUAL REPORT (contlnuedj
YEAR ENDED 31 JANUARY 2025
STATEMENT OF RESPONSIBILTIES OF THE TRUSTEES fconiinued)
In preparing Ihcse financial slatcments, the tNstces are r￿u]red to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP (FRS 102) (second edition - October
2019)
make judgements and estimates that are reasonable and prudenl;
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial stalements;
prepare the financial statements on ihe going Concern basis unless it is inappropriate lo presume
that the charity will continue in operation.
The trustees ar¢ responsible for keeping proper accounting records that disclose with reasonable
accuracy at any lime the financial position of the charity and enable them lo ensure that the financial
stalements comply with the Charilies Acl (Northern Ireland) 2008, the Charities (Accounls and Reports)
Regulations (Northern I￿land) 2015 and the provisions of the Irust deed. The Irusteeb are also
responsible for safeguarding ihe assets of the charity and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for Ihe maintenanc¢ and integrity of the charity and financial infomiation
included on the charity's website. Legislation in the United Kingdom governing the prq)aration and
dissemination of financial statements may differ from legislation in oiher jurisdictions.
Dlsclosure of Informatioo to Independeut examiner
So far as each of the trustees in office al the date of approval of these financial slalemenls is aware:
there is no relevant infomiation for the independent examination of which the charity's
independent examiner are unaware; and
they hav¢ taken all steps that they ought to have taken as Iruslees to make themselves aware of
any relcvant inforn]alion and to establish thal the charity's independent examiner are aware of
thal infonnalion.
INDEPENDENT EXAMINER
GMCG Belfast will continue in office as independent examiner for the ensuing yw.
REGISTERED OFFICE
BY ORDER OF THE BOARD OF TRUSTEES
15 College Squar¢ East
Belfasl
BTI 6DD
D Watson
Trustee
Approved by the trustees on ,....,..

Page 6
CIIARTF.RKD heCOIJNT14YTJ
EVANGELICAL BOOKSHOP
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE
EVANGELICAL BOOKSHOP
YEAR ENDED 31 JANUARY 2025
I report on the accounts of ih¢ charity for the year ¢nd¢d 3111 January 2025 which are out on p88es 7 ￿ 18.
R¢5pectlve responslbllltles of Iru¥tees amd exlmlner
As Ihe charity's trustees you arc responsible for the PTq)arntion of the ￿coUnts in 4¢¢ord8nce with th¢ Charities Act (Northern
Ir¢land) 2008.
It is my r¢sponsibility ￿..
examine ihc accounis under s¢clion 65 of the Chariiies Acl:
follow the procedures laid down in the 8en¢ral Dire¢tiOnS 8ivcn by the Charity Commission for Norfhem Ireland und¢r
lion 65(9)(b) of the Ch8riti¢5 Acl; and
statc whether particular matters have Come to rny attention.
Basls of IDdepertdenl ex*mlner'$ report
I have cxamined your charity accounis as rtquired under Section 65 of the Charities A¢1 and my examin8iion was carried out
in eccordance with ihe general Directions given by the Charity Cornmission for Northem Ir¢land under section 65(9)(b) of ihe
Chorilies Act.
My ¢xamin&tion included a review of the ac¢ounting rtcords kept by Ihe charity and a ¢ompArison of ihe ac¢oufits presen￿d
with those records. It ?Iso included consideration of any unusual i1￿$ or disclosures in th¢ 8c¢ounts and s¢¢kin8 ¢xplgn&iions
frorn you as ¢harity trusie¢s concernin8 any such matters.
My role is to Slate whether gny maierial rnaiters hav¢ come lo my attention 8iving me ¢ause to believe:
l. That accounting records were not kept in accordanc¢ with sethion 63 of the Charilies A¢1
2. That the 4¢counls do not ￿COrd with Ihose accounlin8 records
3. Thai the accounts do comply with the a¢¢ounlin8 requirements of the Charities Act
4. Th8t ther¢ is fvrther information needed for a proper understindin8 of the accourtls to b¢ ￿¢￿ed.
INdep¢ndeDi examlner's ststement
Sinc¢ your charity's gross income cxceeded £250,0(￿ your examiner must be a member of 8 lisled ixidy. l Can ¢onfinn that I
am qii81ified to undertak¢ the examination because l am a r¢gistwed member of Chartered Ac¢ounlanls Ireland whirh is one
of the lis(¢d bodi¢s.
I have completed my ¢xamin&tion and have no Concerns in of the matt¢r5 (1) to (4) listed above hnd. in conneciion with
following th¢ Directions of Ihe Charity Commission for Northern Ireland, I have found no mailers thai require drawin8 to your
aiiention.
Ig¢
Chartered A
A (Ind¢pendent exllminer)
Imls Ireland
For and on behalf of
GMCG Belf8$t
Chartered Accouniants & Statutory Auditor
Alfred Hous¢
19 Alfred StYec¢
Belfast
BT2 8EQ
Dat¢:

EVANGELICAL BOOKSHOP
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 JANUARY 2025
Page 7
Unrestricted Restricted Total Funds Total Funds
Funds
Funds
2025
2024
Not¢
Income from:
Income from donations and l¢gacies
Charitable activities
Inveslmcnts
Other income
20,650
312,068
287,898
120
6,833
287,898
120
6,833
2,000
Total
411,032
411,032
334.889
Expenditure OD:
Charitable activities:
Bookshop - trading costs
Bookshop - management and
administration
Other
218,614
218,614
174,277
186,418
4,100
186,418
4,100
151,732
Total
409,132
409,132
330,009
Net income for tbe year
1,900
1,900
4,880
Transfer between funds
19
10.692
(10,692)
Net movement between funds
12,592
(10,692)
1,900
4,880
Reeonclliation of funds
l otal funds brought forward
127,995
269,071
397,066
392,186
Total funds carried forward
140,587
258,379
398,966
397,066
The Statement of Financial Activities includes all gains and losses in th¢ year and therefo
a statement of tolal recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
The note8 on pages 9 to 18 forni part of th080 financlal statements.

Page 8
EVANGELICAL BOOKSHOP
BALANCE SHEET
31 JANUARY 2025
2025
2024
Flxed assets
Tangible assets
12
293,422
305,825
Current assets
Stocks
Debtors
Cash at bank aThd in hand
13
14
210,000
8,747
12,081
230,828
205,338
6,087
11,267
222,692
Credltors: Amounts falling due witbln one year
15
(113,843)
(108,560)
Net Current Jsset$
116,985
114,132
TotAI assets less ¢urreDt Ilabllities
410,407
419,957
Credltors: Amounts falling due After more than
one year
16
(11,441)
398,966
(22,891)
397.066
Net asset$
Charity fund$
Restricted funds
Unrestricted income fimds
Total funds
17
18
258,379
140,587
398,966
269,071
127,995
397,066
These financi
st tements were approved by th¢ members of the committee and authorised for issue on
. and are signed on their behalf by:
D Watson
Trustee
Approv¢d by the trust¢es on ..

Page 9
EVANGELICAL BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 JANUARY 2025
PRINCIPAL ACCOUNTING POLICIES
(a) General Information and basis of prepvdration
The Evangelical Bookshop is a charity and is registered in Northern Ireland. The address of
Ihe registered office is given in the charity infornialion on page l of these financial slatements.
The chariiy is established under a Trust deed.
The charity constitutes a public benefit entity as defined by FRS 102.
Stalement of com
liance
Th¢ financial statements have been prepared in accordance with the accounting policies set
out in notes to the financial statements and comply with the charity's governing document,
charity law for Northern Ireland and "Charities SORP (FRS 102) (second edition . October
2019) Accounling and Reporting by Charities.. Statement of Recommended Practice
applicable lo charities preparing iheir accounts in accordance wilh the Financial Reponing
Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)" the
"Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland
(FRS 102) (March 2018)" Charities Act (Northem Ireland) 2008, The Charities (Accounls
and Reports) Regulalions (Northern Ireland) 2015 and UK Generally Accepted A￿OUntIng
Practice.
The signifjcanl accounting policies applied in the preparation of these financial statements are
set out below. These poli¢ies have been consistently applied to all years presented unless
otherwise slaled.
These financial stalements have bcen prepared under the historical cost convention, as
modified by ihe revaluation of freehold property.
(b) Fund a¢counting
- Unrestricted funds
The unrestricted funds of ihe charity consist of a General Fund which is expendable at the
discretion of the trustees in furtherance of th¢ charitable objexlives of ihe charity and which
has noi been designated for other purposes.
- Restricted funds
Restricted funds are fijnds which are to be used in accordance with specific restriclions
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 ih¢ specific fund.
(c) Income recogllfillon
Incoming resources have bcen included in the financial statements using the accruals basis
when receivable. Income is derived mostly from bookshop sales. Investment income is interest
earned through holding cash at bank.

Page 10
EVANGELICAL BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS Iwithued)
YEAR ENDED 31 JANUARY 2025
PRINCIPAL ACCOUNTING POLICIES (mn¢thU￿j
(d) Expenditure recognltion
All expenditure is accountcd for on accruals basis and has bcen classified under headings that
aggregate all costs related to the category. Expenditurc is recognised where there is a legal or
constructive obligation to make payThents to third parties, it is probable that the seltlcment will
be required and the amount of the obligation can be measured reliably. Expenditure on
charitable activities includes cost of sales, salary costs, shop running costs and gov¢rnance
costs.
(e) Flxed assets
All fixed assets are initially recorded at cost.
Freehold property was revalued before th¢ implementation of Financial Reporting Standard
15 (FRS 15) effective for accounting periods ending oti or after 23rd March 2CK)O. The
transitional provisions of FRS 15 have Since been followed and therefore the valuation has
not been updated. The freehold property IS 5tat¢d at dttmed cost.
(f) D¢preelallon
Depre¢iation is calculated so as to write off the cost of an asset, less its estimated residual
value, over the us¢ful economic life of that asset as follows:
Freehold Property
20/0 and 40/0 slraight line
Compuler Equipment
20 /fj Straight line
Fixtures & Fittings
I 00/0 Straight line
(g) Debtors And ¢redltor$ receivable I payable witblll one year
Debtors and creditors with no stated interest rate and receivable or payable within one year
are recorded at transaction pric¢. Any losses arising from impainnent are recognised in
expenditure.
(b) Stock
Stocks are measured at the lower of cost and estimated selling price less costs to complete
and scll. Cost includes all costs of purchase and other costs incurred in bringing the stock to
its present location and condition.
(l) Impalrment
Assets not measured at fair value ar¢ reviewed for any indication that the assel may be
impaired at each balance sheet date. If such indication exists, the recoverable amount of the
asset, or the asset's cash generating unil, is estimated and compared to the carrying amount.
Where the carrying amount ¢xceeds its r¢covcrable amount, an impaimient 105S is
recognised in the Statement of Financial Activities unless the asset is carried at a revalued
amount where the impairnicnt Ioss is a revaluation de¢rease.

Page 11
EVANGELICAL BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS fconflnuett)
YEAR ENDED 31 JANUARY 2025
1. PRINCIPAL ACCOUNTING POLICIES (continuod)
(i) Employee benefits
Short t¢rn] employee benefits and contributions to defined contribution pension plans are
recognised as an expense in the period in which ihey ar¢ incurred. Prepaid contributions are
recOg￿ls¢d as an asset to ihe extenl Ihal th¢ prepayment will lead io a r￿u¢ll0n in fuiure
payments or a cash refund.
(k) Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party lo
the Contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the
arrangcment conslilutcs a financing transaction, where it is recogniscd at the present value of
the fulure payments discounted al a market rate of interest for a similar debt instrumenl.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impaiment al Ihe end of each reporting date. If there is objective evidence of impaimienl,
an impairnient loss is recognised in profit or loss immediately.
Financial liabilities and equily instruments are classified accordtng to ihe substance of the
contractual agreements entered into. An equity instrument is any contract Ihal evidences a
residual inlerest in the assets of the enlity after deducting all of its financial liabilities.
(l) Going concer
The financial statements have been prepared on a going ¢oncem basis a5 the Iruslees believe
that no malerial uncertainties exist. The Irustees have considered the level of funds held and
the expecied level of income and expendilure for 12 months from authorising these financial
slatements. The budgeted income and expenditure is sufficienl with the level of resources for
the charily to be able lo continue as a going concern,
(m) Judgements and key sources of estimation uncertalnty
The following jud8ements including ihose involving estimates have been made in the process
of applying the above accounting policies ihai have had the mosl significanl effecl on the
amounts recognised in the financial stalements and that have a significant risk of causing a
material adjustment to the carrying amounts oc assets and liabilities wiihin the next financial
year:
(i) depreciation method and asset useful lives
(li) stock provision
(iii) bad debt provision
The estimate5 and assumptions are review￿ on an ongoing basis considering the current and
future market conditions.

Page 12
EVANGELICAL BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS IGontlnu•dJ
YEAR ENDED 31 JANUARY 2025
2. INCOME FROM DONATIONS AND LEGACIES
Unrestricted Restrlcted
Total Unrestricted
Fund$
Fundg
Funds
Funds
2025
Restricted
Funds
Total
Funds
2024
Donations
Gift Aid
114J06
1075
116.181
114JJ6
1,87S
116,181
20,650
20,650
20,650
20,650
INCOME FROM CHARITABLE ACTIVITIES
Unrestricted Restrlcted
Funds
Funds
Tot*1 Unrestricted Restri¢ted
Fundj
Funds
Funds
2025
Total
Funds
2024
Bookshop
and online
sales
312,068
312,068
287,898
287,898
4, INVESTMENT IIYCOME
Unrestricted Restrl¢ted
Funds
Funds
Total Unrestricted R¢stricted
Funds
Funds
Funds
202S
Total
Funds
2024
Bank interest
receivabl¢
120
120
171
171
S. OTHER IIYCOME
Unrestrided Restrlcted
Funds
Funds
TotAI Unrestricted Restricted
FuDds
FutLds
Funds
2025
Total
Funds
2024
Rental income
Other income
3,833
3,000
6,833
3,833
3,000
833
2,000
2,000
2,000
2,000

Page 13
EVANGELICAL BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS (contlnuedj
YEAR ENDED 31 JANUARY 2025
ANALYSIS OF ExPEND￿[TRE ON CHARITABLE ACTIVITIES
- BOOKSHOP- TRADING COSTS
Unrestrlcted Restrlcted
Funds
Funds
Total Unrestricted
Funds
Funds
2025
Restricted
Funds
Total
Funds
2024
Bookshop - fvndraising trading cosls:
Cosi of sales
Shop costs -
Postage,
slattonery and
advertising
207,652
207,6S2
160,536
160,536
10,962
218.614
10,962
218,614
13,741
13,741
174,277
174.277
ANALYSIS OF EXPENDITURE ON CHARITABLE ACTTVITIES
- BOOKSEIOP- MANACEMENT AND ADMINISTRATION COSTS
Unrestrl¢ted Restrl¢ted
Funds
Funds
Total Unrestricted
Fuods
Funds
2025
Restricted
Funds
Total
Funds
2024
Bookshop - management and administration cosls:
121,341
12,403
Siaff costs
Deprecialion
Establishment
cosls
Telephone
Travel costs
Computer
costs
Bank fees and
credit card
harges
Bank interest
Other
121,341
12,403
99,922
12,404
99,922
12,404
20,761
20,761
20,226
1,687
3,031
20,226
1,687
3.031
11,422
11,422
13,043
13.043
6,264
6,264
2￿67
lJ15
1,918
186,418
2,567
iJis
1,918
186.418
5,037
1,582
1,579
5,037
1,582
1,579
151,732
151,732

Page 14
EVANGELICAL BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS {contlnu•d)
YEAR ENDED 31 JANUARY 2025
GOVERNANCE COSTS
Total
2025
Total
2024
Independent examiner's remuneration
Consultancy fees
Trustees. remuneration
Trustees, expenses
4,100
3,400
600
4,100
4.000
NET INCOME FOR THE YEAR
This is slated after chargin8:
2025
2024
Depreciation
12,403
12,404
10. INDEPENDENT EXAMINERIS REMUNERATION
The independent examiner's remuneration amounts to a fee of £4,100 (2024 - £3,400).
11. STAFF COSTS, TRUSTEES AND KEY MANAGEMENT PERSONNEL
REMUNERATION AIYD EXPENSES
Total staff eosts were is follows:
2025
2024
Wages and salaries
Social security costs
Other pension costs
Redundancy ¢ost$
101.181
3,075
5,089
11.996
121341
92,415
1,828
5.679
99,922
Partlculars of employees:
The avcrage number of employees during the year, calculaied on the basis of full-time equivalents,
was as follows:
2025
2024
Number of administrative and selling staff
No employee reccived remuncration of more than £60,000 during the year (2024 - Nil).
The trust¢es neithcr received nor waived any r¢muneration during the year (2024 - £Nil) and none
are accruing pension benefits (202&￿ none).
The trustees did not have any expenses reimbursed during the year (2024- £Nil).

Page 15
EVANGELICAL BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS f¢ontlnu¢d)
YEAR ENDED 31 JANUARY 2025
11. STAFF COSTS, TRUSTEES AND KEY MANAGEMENT PERSONNEL
REMUNERATION AND EXPENSES {conelnued)
The key management personnel are considered to be the truslees and the total amounl of
remuneration and employee benefils received by key management personnel is £Nil (2024 - £Nil).
12. FIXED ASSETS
Freehold
property
Equipment
Fixtures
Total
Ffitting$
COST
At l February 2024 and
31 January 2025
567,883
35,926
31,591
635,400
DEPRECIATION
At l February 2024
Charge for ihe year
At 31 January 2025
266,583
1,024
33,359
974
29,633
405
329,575
12,403
277,607
34J33
30,038
341,978
NET BOOK VALUE
At 31 January 2025
At 31 January 2024
290,276
301,300
1,593
2.567
1,553
1,958
293,422
305,825
Freehold property was revalued beforc the implementation of Financial Reporting Standard 15
(FRS 15) effective for accounting periods ending on or after 23rd March 2000. The transitional
provisions of FRS 15 were followed and therefore the valuation was not updated. On transition
lo Charity SORP (FRS 102) the freehold property was slated at deemed cosi.
13. STOCK
2025
2024
Stock
210,1)00
205,338
14. DEBTORS
2025
2024
Trade debtors
VAT recoverable
Other debiors
3,695
484
4,568
8,747
375
1,273
4,439
6,087

Page 16
EVANGELICAL BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS (¢ontlnued)
YEAR ENDED 31 JANUARY 2025
15. CREDITORS: AMOUThTS FALLING DUE WITHIN ONE YEAR
202S
2024
Bank loans
Trade creditors
Other creditors
PAYE & NIC
11,205
2(290
68,786
3,660
3,902
113,843
10,660
19.042
70,711
1,778
6,369
108,560
Accruals and deferred income
16. CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR
2025
2024
Bank loans
11,441
22,891
17. RESTRICTED FUNDS
Balance at
IFeb24
Balance at
Income Expendlture Trinsfers 31 Jan 25
(10,692)
258J79
Restricted Fund
269,071
Balance at
IFeb23
Transfers
Balance at
31 Jan24
Income
Expenditure
Restricted Fund
279.763
(10,692)
269,071
Restricted ￿ndS are fimds which are to be used in accordance with specific restrictions imposed
by donors or which have been raised by the charity for particular pury)oses. The Cost of raising
and administering such funds ar¢ charged against the specific fund.

Page 17
EVANGELICAL BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS (contlnwd)
YEAR ENDED 31 JANUARY 2025
18. UNREST1U￿ED FUNDS
Balance at
l Feb 2024
Balance at
31 Jan 2025
Income
Expenditure Transfers
General Funds
127.995
411,032
(409,132)
10,692
140,587
Balance at
l Feb 2023
Balance at
31 Jan 2024
Income
Expendilure
Transfers
General Funds
112,423
334,889
(330,009)
10,692
127,995
The unrestricted funds of the charity consist of a G¢neTal Fund which is expendable at the discretion
of the Irustees in furtherance of the charitable objectives of the charily and which has not been
designated for other purposes.
19. TRANSFERS BETWEEN FUNDS
The amounl shown as transfers is the deprcciation on the rcstricted freehold property which is
inilially charged to unresirict¢d funds in the Statement of Financial Activities and Ihen is transferred
to restricted funds on Ihe transfer line in the Statement of Financial Activities.
20. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible
rixed
$sets
Otber net
assets
Total
2025
Restricted Funds:
Restricted Fund
Unrestricted Income Funds
Total Funds
2S8,379
35,043
293,422
258J79
140,587
398,966
105,544
105,544
Tangible
fixed assets
Other net
assets
Total
2024
Re5lricted Funds:
Restricted Fund
Unr¢stri¢ied Income Funds
Total Funds
269.071
36,754
305,825
269,071
127,995
397,066
91,241
91,241

Page 18
EVANGELICAL BOOKSHOP
NOTES TO THE FINANCIAL STATEMENTS (¢ontlnu•dJ
YEAR ENDED 31 JANUARY 2025
21. RELATED PARTY TRANSAcfioNS
The aggregate amount of unconditio[￿1 donations received from trustees during the year was
£104,685 (2024: £Nil).
There were no other related parly transactions during the year (2024: £Nil).