Company registration number: 4146081 Charity registration number: 1086570
Christians in Sport
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 August 2025
Wenn Townsend 30 St Giles' Oxford OX1 3LE
Christians in Sport
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees’ Report | 2 to 12 |
| Independent Auditors’ Report | 13 to 15 |
| Statement of Financial Activities | 16 |
| Balance Sheet | 17 |
| Statement ofCash Flows | 18 |
| NotestotheFinancialStatements | 19to33 |
Christians in Sport
Reference and Administrative Details
| Executive Directors | Keith Proctor |
|---|---|
| D G Daniels | |
| Trustees | L Chadwick |
| E J Watson | |
| MR Bennett | |
| C C Lion-Cachet | |
| M Beeby | |
| JE Robson | |
| Secretary | TBeaumont |
| Charity Registration Number | 1086570 |
| Company Registration Number | 4146081 |
| The charity is incorporated in England and Wales. | |
| Registered Office | Frampton House |
| Unit D1 | |
| Telford Road Industrial Estate | |
| Bicester | |
| Oxon | |
| OX26 4LD | |
| Auditor | WennTownsend |
| 30 St Giles' | |
| Oxford | |
| OX1 3LE | |
| Solicitors: | Edward Connor Solicitors |
| 10 The Point | |
| Market Harborough | |
| LE16 7QU | |
| Bankers | National WestministerBank Pic |
| 121 High Street | |
| Oxford | |
| OX14DD |
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Christians in Sport
Trustees’ Report
The trustees. who are directors for the purooses of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 August 2025.
The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.
Since the company qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.
Objectives and activities
Objects and aims
a. Activities for achieving objectives
The mission statement of Christians in Sport is to 'reach the world of sport for Christ’ flowing from the objects expressed in the Trust Deed when the charity was set up in 1980. Within the original Trust Deed, the object of the charity is the advancement of the Christian religion among people in sport and, in furtherance of the above object but not further or otherwise, the Trustees shall have the following powers:
a) To proclaim the Christian message of salvation to sportspeople and others involved in various aspects of sport.
b) To provide Christian teaching for, and to strengthen the faith of, Christians already involved in sport.
c) To help and encourage Christians in sport to share their faith with other people in sport and in society generally.
d) To help and encourage Christians in sport to show their faith by relieving poverty, advancing education and providing recreational facilities for those in need.
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Christians in Sport
Trustees’ Report
Objectives, strategies and activities
Strategic Planning
In September 2023, the Board commenced a two year strategic plan entitled 'Game Plan 6’ (GP6) with the core mission of reaching the world of sport for Christ remaining unchanged.
We pray that GP6 will help significant numbers of competitive amateur and elite players, athletes and coaches grow in their relationship with God as they connect sport and faith, grow in confidence to authentically live out and speak of their faith in Jesus Christ giving others opportunities to hear and respond to the Christian message.
Alongside core GP6 actions we added a specific emphasis in three areas. Firstly, we wish to grow our impact with a much broader socio economic demographic of sportspeople, secondly to develop a more robust ecosystem of collective impact of partners around the world committed to ministering biblically to elite and professional athletes and coaches. Finally to grow our supporter audience of prayer partners and donors to include more churches, trusts and partners as we position ourselves more effectively.
Three priorities and nine actions are outlined below
Priority A: 150 UK Projects engaging sportspeople with the Christian faith
Action 1: Deliver 110 UK projects through core activities
Action 2: 40 projects engaging sportspeople across a broader socio economic demographic Action 3: Equip 1,000 leaders for the UK projects of Actions 1 &2
Priority B: A new global collective impact project engaging sportspeople with the Christian faith
Action 4: Equip 1,500 leaders through developmental pathways to grow ministry globally Action 5: Support partners in 30 countries reaching competitive and elite sportspeople Action 6: Establish a new collective impact project of leading sports mission agencies working together towards goals in professional and elite sport across the world
Priority C: Enabled by resources, partners and effective operations
Action 7: Deliver relevant resources for UK and global priorities
Action 8: Grow the number of partners committed to praying and supporting the work financially Action 9: Enable the work through effective operations and good governance
Public benefit
The Trustees have taken account of the Charity Commission guidance on providing public benefit. They believe that the charity is effective in achieving the aims for which it has been established and continues to develop in line with its charitable objects. This report seeks to give examples of that public benefit in action.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
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Christians in Sport
Trustees’ Report
Achievements and performance
The two year strategic plan, Game Plan 6 (GP6), ran to August 2025. Under God we worked on nine actions across three priority areas. The following summary shows progress against these working plans.
Priority A : 150 UK Projects engaging sportspeople with the Christian faith
Each of the 150 projects seeks to do at least three things
- reach players, athletes and coaches across sport with the Christian message - equip Christians in sport to go into their sporting contexts and live out their faith - develop leaders who serve God’s mission in and beyond sport
We are very thankful to God to have met our two-year target of 150 projects outworking these three outcomes.
Action 1: Deliver 110 UK projects through core activities
Our goal of 110 projects was exceeded with 115 projects delivered across the entirety of the UK throughout GP6. This action represents our ‘bread and butter’ of activity across the range of the competitive amateur to professional sporting contexts. Projects can be broken down into three broad categories.
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Sports Plus Camps. The number of residential camps grew to 10 during GP6 with three new camps in Giggleswick, Bath and Belfast enabling us to grow our capacity by 25%. In 2025 Sports Plus was served by 650+ leaders, many of whom lead mission initiatives across the UK throughout the year. We feel strongly that Sports Plus is not only valuable for young athletes and players during the formative years of faith but also a great training ground for leaders who catalyse mission activity across the UK impacting many thousands of athletes, players and coaches during the rest of the year whether as part of student groups or regional networks. The bursary fund continues to serve each year with 180 young people accessing support in 2025 across all ten camps.
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Groups and Networks. 93 operated across the UK this year. Each meet to pray, often weekly, for God to work in the lives of those they compete alongside. We thank God as we hear stories of gospel centred conversations, reading the bible one to one, taking enquirers to church as well as attending evangelistic events. Across the year these groups met to pray 1,200+ times with 95% of student attendees reporting ‘some’ or ‘many’ gospel conversations. 40% had taken a teammate to church and 20% had read the bible with a teammate. These groups had also organised 120+ evangelistic events each year of GP6 attended by several thousand for which we thank God. Most of those who attend these groups would be under 23 years of age and therefore a wonderful opportunity to see mission convictions and confidence formed through their sporting passion. Close to 450 attended training conferences which was very encouraging and 36% of those who lead at Sports Plus were students reinforcing the opportunity with this age group.
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Christians in Sport
Trustees’ Report
- Professional sport cohorts. We operated 12 cohorts for professional and elite athletes, players and coaches, mostly organised by sport from football to track & field. These cohorts involved 200 athletes and delivered 334 group bible studies and over 500 one to one studies. One shift we've noticed is, given the rise of individual social media accounts, is how many now publicly identify as Christians or more overtly share their faith digitally given their influence. At the very minimum this can make the Christian faith plausible to very large numbers of people. Football is one obvious example and towards the end of this year we commenced a piece of research to map Christian engagement in the top six tiers of English professional football. Elite sport continues to be a shaper of culture like little else in society and therefore under constant review for how best we can serve.
Action 2: 40 projects engaging sportspeople across a broader socio economic demographic
From January 2024 we've been piloting the ‘Reach’ project, seeking to engage young players and athletes with the Christian faith from areas of deprivation across the UK. In these first 20 months the team have delivered 104 programmes to 35 partners, mostly churches and schools, reaching nearly 9,000 young people for which we thank God.
100% of these 35 projects and 104 programmes were delivered in the top 4 deciles of deprivation; with over two thirds in deciles 1 & 2. Building sustainable and scaleable models to engage these very sporty young people that our traditional work (e.g. camp and student ministry) misses remains a key priority for the remainder of the pilot phase.
One aspect of our offer we have developed is “Thrive”: a six-session cross-curricular programme that aims to help young people approach sport through the Christian world view. We continue to pilot and test Thrive and refine it into a sustainable and effective tool to use in schools and potentially sports club / academy settings.
Action 3: Equip 1,000 leaders for the UK projects of Actions 1 & 2
Finding and developing volunteer leaders is critical for growth in the activities described earlier. Our goal was surpassed with 1,043 leaders delivering Actions 1 & 2 above. An important part of this work gives opportunities to many hundreds of young leaders, in the under 23 age group, that we pray bears much fruit in the future. Training is delivered in multiple ways from in-person conferences and training events, on mission experiences, through to digital learning platforms alongside in-person coaching and mentoring. As we look back over the years we are very thankful to God for the 200+ now in church leadership as well as others in Christian mission and sporting leadership roles.
Priority B: A new global collective impact project engaging sportspeople with the Christian faith
Action 4: Equip 1,500 leaders through developmental pathways to grow ministry globally
Our primary strategy for this action was the establishment of the ‘mentor development plan’ (MDP) being a 12 month programme for highly selected leaders across the world, similar to our Internship programme or a church apprenticeship scheme.
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Christians in Sport
Trustees’ Report
Thie anal hac heen achieved in full Fvery leader of the 200 who came through the mentor pathwav has trained, on average, 30 young leaders and 70 Christian athletes. In total this equates to approximately 6,000 leaders and 14,000 Christian athletes. It was designed to build real capacity and biblical depth in the lives of mentors and so we are very thankful to God for the evidence we've seen.
Action 5: Support partners in 30 countries reaching competitive and elite sportspeople
We have tracked impact in over 40 countries and are very thankful to God for the evidence we've seen through participants of the MDP as well as through other mission activities e.g. sports camps and sporting academies.
Alongside these individual relationships we also continue to facilitate supporting networks in the UK, across Europe as well as in a global context. The purpose of these being to share best practice and resources as well as to collaborate well and not duplicate effort.
Action 6: Establish a new collective impact project of leading sports mission agencies working together towards goals in professional and elite sport across the world
We started GP6 researching, alongside a small number of strategic global partners, the landscape of professional sport globally to understand what ministry was happening by sport and by country. External desk research complemented this piece of work.
235 partners took part in this research from over 80 countries and 13 sports were identified as the most significant globally with the data identifying 2,555 professional athletes in ‘discipleship’ activities e.g. group bible studies.
One of the key US based partners with over 55 years experience in the professional and elite world of sport has now replaced CIS in the leadership and facilitation of this collaborative project for which we thank God. Several of our staff team have joined this new venture to outwork a plan across these 13 sports globally. We have worked to transition some of our global elite sport projects into this new season e.g. tennis.
Professional sport is a culture shaper across the world and we started GP6 seeking to disrupt the landscape of ministry within professional sport globally and are very thankful to God as we look back at His leading and are excited for the future.
Priority C: Enabled by resources, partners and effective operations
Action 7: Deliver relevant resources for UK and global priorities
Digitally our content benchmarks consistently well within the space of sport and faith being viewed 3+ million times each year of GP6. Game Day, our weekly devotional has doubled during GP6 with a further 20k+ subscribers across other platforms. Our digital content includes video production, short films, blogs and podcasts, which between them have clocked up over 600k views, reads and listens. Additional resources such as the ‘Sports Mission Pack’ continue to be well used by 300+ partners for training purposes and evangelistic events.
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Christians in Sport
Trustees’ Report
The opportunities to engage with national and Christian press within the conversation of sport and faith continues to grow through 130+ appearances this year, including a regular slot on Radio 2's pause for thought. This is an increase from 81 media appearances last year and 33 appearances two years ago.
As opportunities for mission within sport grow across the world the need for biblical depth is critical. Therefore we continue to invest in ‘thought leadership’ through more scholarly research and writing as well as speaking and lecturing for partners including the opening keynote lecture at the Global Congress for Sport and Faith in August. We also released a new book ‘Spiritual Game Plan’ this year in the UK and USA in partnership with The Good Book Company.
Action 8: Grow the number of partners committed to praying and supporting the work
Prayer: Across the work there continues to be 1,500+ prayer meetings each year, mostly in person with over 5k subscribed to our prayer diary. We continue to adapt our offer in the coming year to include small updates to encourage partners to keep praying daily for His work in sport.
Donors: Total donations fell by 19% (£305k) in the year, £300k of this reduction was due to a small number of major donors unable to give to previous levels which had been fully communicated and planned for. Outside of this the number of donors and value of donations stayed broadly the same with a little churn with new starters and increased giving offset by reduced giving and others who stopped. Regular giving increased by 2% over the period of the year.
Building up our partner base will continue to be a focus area for the coming years as we, under God, work to find new supporters to invest in this growing work.
Action 9: Enable the work through effective operations and good governance
We seek to create a working culture which takes governance responsibilities seriously; ensuring our policies and procedures are applied and understood. Regular safeguarding workshops, robust review processes and learning help ensure we don't remain static. We have also been a part of a ‘healthy governance learning community’ facilitated by a US partner to continue learning best practices across the work. The Risk Committee met throughout the year to deliver on the Board memorandum of understanding to refine policy and ensure it is properly applied in practice.
We have adopted a new CRM which will enable more effective communications with partners, tracking of campaigns and recording of engagement data.
Staff development remains a crucial component of ensuring effective delivery of our mission. During GP6 we have made changes to how we track staff development needs, assess our working culture and the structure of our management.
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Christians in Sport
Trustees’ Report
Financial review
a. Income from donations and legacies
Total funds held by the charity at 31st August 2025 amounted to £940k (2024: £1,007k), of which £191k was restricted funds and £749k in unrestricted funds. £34k is held in tangible fixed assets.
Total donations decreased by 19% (£305k) in the year. Virtually all of this reduction (E300k) was due to an expected decrease in giving from a small number of major donors unable to give at previous levels which had been fully communicated and planned for. Outside of this the number of donors and value of donations stayed broadly the same with some churn as new starters and increased giving was offset by reduced giving and others who stopped. The accounts show restricted donations of £78k, most being for our ‘Reach’ project all of which was spent in alignment with the purposes for which it was given.
Given the anticipated fall in donations our core budget was reduced ending the year with an unrestricted surplus of £16k. Unrestricted activity income increased to £478k given the growing numbers at Sports Plus and training conferences. There was a deficit of £8k on our unrestricted events which we absorbed into overall budget as a result of the continued demand for bursaries.
The deficit in restricted funds of £83k was due to the continued delivery of global projects as well as the Reach initiative referred to above. Aggregating the unrestricted surplus and restricted deficit we show an overall deficit of £67k for the year.
b. Balance sheet
Total funds decreased in 2025 by £67k from £1,007k to £940k. Fixed assets, debtors and stocks were consistent with 2024. Cash balances decreased given the overall deficit but remained sufficient to accommodate future budget deficits alongside a capital project planned for the 2025/26 financial year.
The value of creditors reduced by £35k in the year as more camp invoices were paid before the year end date compared to 2024.
Policy on reserves
Reserves
Guidelines regarding reserves aim for a minimum of three months of expenditure on salaries and other fixed costs including rent equating to £500k. At the balance sheet date there were free reserves (excluding amounts held in restricted funds and fixed assets) of £715k. This additional surplus is important as we anticipate up to three years of deficit as we work to recover a fall in income from major donors unable to give at historic levels.
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Christians in Sport
Trustees' Report
Plans for future periods
Aims and key objectives for future periods
In September 2025 we commence Game Plan 7 (GP7) as a three-year strategic plan. GP7 has three strategic priorities each consisting of three actions.
No one can doubt sport remains significant in culture and therefore for mission. It is the most participated in, most watched, most commented on activity involving millions every week. In GP7 we will focus more intentionally on the early age range, particularly under 23's. This age group is arguably the most impactful to work with given sporting engagement is at its highest and the vast majority come to faith and begin lifelong discipleship journeys. To catch a life young, train them up in God’s Word and priorities within their passion for sport and God willing, within their local church context, they will havea lifetime of fruitful ministry and service ahead of them in sport and beyond.
Three priorities and nine actions are outlined below.
Priority A Pathways: Delivering the offer to leaders, players, athletes and coaches Goal 1,250 leaders enabling mission activity throughout sport
Action 1 Deliver Leaders Pathway expanding sports mission Action 2 Deliver ‘Compete’ u23 Pathway [From youth, student into adult sport] Action 3 Deliver ‘Elite’ u23 Pathway [Young Performance Athletes into Pro Sport]
Priority B Partners: Growing those who deliver, sustain and grow the work Goal 500 UK churches engaging in sports mission
Action 4 Church: Engagement in ‘compete’ and ‘elite’ pathways across UK churches Action 5 Supporters: Growing financial and prayer partners to support the mission Action 6 Global : Serving partners and projects across the world
Priority C Projects: Developing new models or disrupting old methods Goal 50 Reach projects growing sports mission in areas of deprivation
Action 7 Develop models to engage with a broader socio-economic demographic Action 8: Revamp our offer to parents given u23 emphasis Action 9 Accelerator projects in UK and Europe e.g. Pro Football; Sports Camps
Going concern
The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. They have concluded that the budgeted income and expenditure is sufficient with the level of reserves held for the charity to be able to continue as a going concern.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
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Christians in Sport
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Trustees’ Report
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L Chadwick
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E J Watson
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M R Bennett C C Lion-Cachet
M Beeby J E Robson
Structure, governance and management
Nature of governing document
The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 23rd January 2001. The original trust was founded in 1980.
The company is constituted under a Memorandum of Association dated 23rd January 2001 and is a registered charity: 1086570. Christians in Sport was registered with the Scottish Charity Regulator on 18th December 2014: SCO45299.
The Main Board compromises the Trustees of the charity, who are the independent Directors for the purposes of the Companies Acts, as well as the Executive Directors (Mr D G Daniels, Mr K Proctor and Mr | R Lancaster who was appointed in December 2024) who attend in an ex-officio capacity. Because of the current Charity Act legislation, the Trustees are responsible for policy and approving the financial budgets of the charity.
The Executive Directors run the charity within the guidelines of a Board approved Memorandum of Understanding between the Trustees and the Executive Directors regarding policy and the operational decision making process. In particular, the Trustees are responsible for approving and reviewing each twelve month plan including objectives and budget.
Recruitment and appointment of trustees
The process for appointing new Trustees to the Board is that once recommendations are received and potential members interviewed, and references received, they are inducted by an Executive Director and further introduced to the work of the charity by training, attendance at meetings and events alongside formal governance documents.
Arrangements for setting key management personnel remuneration
The Trustees approve the salary parameters for the entire staff team including senior management. They review and analyse a number of areas e.g. financial, sporting, related charities and the Christian sector, in setting the compensation for the Executive Directors.
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Christians in Sport Trustees’ Report
Major risks and management of those risks
Risk register
The charity has a risk register outlining several areas including governance, legal and regulatory compliance, finance, personnel, operational as well as for specific activities ni the UK and overseas. For each area, exposure is assessed based on impact, probability of occurrence and the current control environment to mitigate risk.
The Risk Committee report to the Board each meeting predicated on an agreed Memorandum of Understanding. The Trustees have assessed the major risks to which the company is exposed and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
Statement of trustees' responsibilities
The trustees (who are also the directors of Christians in Sport for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 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. Under company law the trustees must not approve the financial statements unless they are satisfied that they 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 its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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 that can disclose with reasonable accuracy at any time the financial position of the charitable company and 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.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other[jurisdictions.]
Disclosure of information to auditor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.
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Christians in Sport
Trustees’ Report
The annual report was approved by the trustees of the charity on 11 Decemby ht and signed on its behalf by: f C C Lion-Cachet Trustee
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Christians in Sport
independent Auditor's Report to the Members of Christians in Sport
Opinion
We have audited the financial statements of Christians in Sport (the ‘charity') for the year ended 31 August 2025, which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
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give a true and fair view of the state of the charity's affairs as at 31 August 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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« have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
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Christians in Sport
Independent Auditor's Report to the Members of Christians in Sport
In ennnection with our audit of the financial statements. our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinion on other matter prescribed by the Companies Act 2006
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In our opinion, based on the work undertaken in the course of the audit:
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« the information given in the Trustees' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
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the Trustees' Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
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adequate accounting records have not been kept, or retums adequate for our audit have not been received from branches not visited by us; or
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« the financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of trustees remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of trustees' responsibilities (set out on page 11), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
Auditor responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
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Christians in Sport
Independent Auditor's Report to the Members of Christians in Sport
We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:
- Enquiry of management, those charged with governance and the entity's solicitors around actual and potential litigation and claims; * Enquiry of entity staff in tax and compliance functions to identify any instances of non-compliance with laws and regulations; * Reviewing minutes of meetings of those charged with governance; * Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations; + Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation
Use of our report
This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.
L J Baker (Senior Statutory Auditor)
For and on behalf of Wenn Townsend, Statutory Auditor
30 St Giles’ Oxford OX1 3LE
Date:.!7 Pecember 2)"
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Christians in Sport
Statement of Financial Activities for the Year Ended 31 August 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
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|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|funds|funds|2025|funds|funds|2024|
|Note|£|£|£|£|£|£|
|Income|and|Endowments|from:|
|Donations|and|legacies|3|1,262,211|77,952|1,340,163|1,360,836|284,633|1,645,469|
|Charitable|activities|4|478,292|14,445|492,737|435,354|25,054|460,408|
|Investment|income|5|24,470|-|24,470|20,014|-|20,014|
|Total|income|1,764,973|92,397|1,857,370|1,816,204|309,687|2,125,891|
|Expenditure|on:|
|Charitable|activities|6|(1,748,599)|(175,527)|(1,924,126)||(1,740,365)|(289,737)|(2,030,102)|
|Total expenditure|(1,748,599)|(175,527)|(1,924,126)||(1,740,365)|(289,737)|(2,030,102)|
|Net|income/(expenditure)|16,374|(83,130)|(66,756)|75,839|19,950|95,789|
|Net movement|in funds|16,374|(83,130)|(66,756)|75,839|19,950|95,789|
|Reconciliation|of funds|
|Total funds|brought|forward|732,907|274,328|1,007,235|657,068|254,378|911,446|
|Total funds|carried|forward|19|749,281|191,198|940,479|732,907|274,328|1,007,235|
----- End of picture text -----
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 19.
The notes on pages 19 to 33 form an integral part of these financial statements. Page 16
Christians in Sport
(Registration number: 4146081) Balance Sheet as at 31 August 2025
==> picture [428 x 325] intentionally omitted <==
----- Start of picture text -----
||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Note|£|£|
|Fixed|assets|
|Tangible|assets|13|34,260|43,659|
|Current|assets|
|Stocks|14|12,827|12,488|
|Debtors|15|94,694|97,632|
|Cash|at|bank|and|in|hand|16|1,008,148|1,098,334|
|1,115,669|1,208,454|
|Creditors: Amounts|falling|due within one year|17|(209,450)|(244,878)|
|Net|current|assets|906,219|963,576|
|Net|assets|940,479|1,007,235|
|Funds|of the|charity:|
|Restricted|income|funds|
|Restricted|funds|19|191,198|274,328|
|Unrestricted|income|funds|
|Unrestricted|funds|749,281|732,907|
|Total funds|19|940,479|1,007,235|
|The|financial|statements|on|pages|16|to|33|were|approved|by|the|trustees,|and|authorised|for|issue|
|on!|7Pec)29%|and|signed|on|their behalf|by:|
----- End of picture text -----
C C Lion-Cachet Trustee
The notes on pages 19 to 33 form an integral part of these financial statements. Page 17
Christians in Sport
Statement of Cash Flows for the Year Ended 31 August 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | i | i | |
| Cash flows from operating activities | |||
| Net cash (expenditure)/income | (66,756) | 95,789 | |
| Adjustments to cash flows from non-cash items | |||
| Depreciation | 11,865 | 11,449 | |
| Investment income | (24,470) | (20,014) | |
| (79,361) | 87,224 | ||
| Working capital adjustments | |||
| (Increase)/decrease in stocks | 14 | (339) | 3,846 |
| Decrease/(increase) in debtors | 15 | 2,938 | (5,466) |
| (Decrease)/increase in creditors | 17 | (35,428) | 131,709 |
| Net cash flows from operating activities | (112,190) | 217,313 | |
| Cash flows from investing activities | |||
| Interest received | 24,470 | 20,014 | |
| Acquisitions oftangible assets | (2,466) | (3,869) | |
| Net cash flows from investing activities | 22,004 | 16,145 | |
| Net (decrease)/increase in cash and cash equivalents | (90,186) | 233,458 | |
| Cash and cash equivalents at 1 September |
1,098,334 | 864,876 | |
| Cashandcashequivalentsat31August | 1,008,148 | 1,098,334 |
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 19 to 33 form an integral part of these financial statements. Page 18
Christians in Sport
Notes to the Financial Statements for the Year Ended 31 August 2025
1 Charity status
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is:
Frampton House Unit D1 Telford Road Industrial Estate Bicester Oxon OX26 4LD
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Christians in Sport meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Page 19
Christians in Sport
Notes to the Financial Statements for the Year Ended 31 August 2025
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the company has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the company, or the company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that economic benefit can be measured reliably. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the company which is the amount the company would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
Support costs are those costs incurred directly in support of expenditure on the objects of the company. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.
Page 20
Christians in Sport
Notes to the Financial Statements for the Year Ended 31 August 2025
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.
Tangible fixed assets
Individual fixed assets costing £1,000.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Leasehold improvements Over 6 years Motor Vehicle 25% Straight line Computer equipment 25% Straight line : Straight line over the duration of the Timeshare property leases (75-78 years)
Stock
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Page 21
Christians in Sport
Notes to the Financial Statements for the Year Ended 31 August 2025
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Foreign exchange
Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.
The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).
Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:
1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above);
2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and
3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Hire purchase and finance leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are charged in the Statement of Financial Activities on a straight line basis over the lease term.
Page 22
Christians in Sport
Notes to the Financial Statements for the Year Ended 31 August 2025
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Financial instruments
Classification
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
Page 23
Christians in Sport
Notes to the Financial Statements for the Year Ended 31 August 2025
3 Income from donations and legacies
| Unrestricted | |||||
|---|---|---|---|---|---|
| funds | Restricted | Total | |||
| General | funds | funds | |||
| £ | £ | £ | |||
| Donations and legacies; | |||||
| Other donations and legacies | 1,262,211 | 77,952 | 1,340,163 | ||
| Totalfor2025 | 1,262,211 | 77,952 | 1,340,163 | ||
| Total for2024 | 1,360,836 | 284,633 | 1,645,469 | ||
| 4 | Income from charitable activities | ||||
| Unrestricted | |||||
| funds | Restricted | Total | Total | ||
| General | funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Provision of charitable | |||||
| activities | 3,815 | - | 3,815 | 11,561 | |
| Activities income | 474,477 | 14,445 | 488,922 | 444,985 | |
| Funding income | - | > | - | 3,862 | |
| 478,292 | 14,445 | 492,737 | 460,408 |
5 Investment income
| Unrestricted | ||
|---|---|---|
| funds | Total | |
| General | funds | |
| £ | £ | |
| Interest receivable and similar income; | ||
| Bank interest receivable | 24,470 | 24,470 |
| Total for2025 | 24,470 | 24,470 |
| Totalfor2024 | 20,014 | 20,014 |
Page 24
Christians in Sport
Notes to the Financial Statements for the Year Ended 31 August 2025
6 Expenditure on charitable activities
| Unrestricted | ||||
|---|---|---|---|---|
| funds General |
Restricted funds |
Total funds |
||
| Note | £ | £ | £ | |
| Provision ofcharitable activities | 45,494 | 1,521 | 47,015 | |
| Activities expenditure | 486,033 | 22,475 | 508,508 | |
| Staffcosts | 878,117 | 132,269 | 1,010,386 | |
| Allocated support costs | 7 | 324,039 | 19,262 | 343,301 |
| Governance costs | 7 | 14,916 | - | 14,916 |
| Total for2025 | 1,748,599 | 175,527 | 1,924,126 | |
| Total for2024 | 1,740,365 | 289,737 | 2,030,102 | |
| Premises and | ||||
| depreciation | Total | |||
| Staffcost | cost | Othercosts | expenditure | |
| £ | £ | £ | £ | |
| Provision of charitable activities | 1,010,386 | 137,029 | 253,287 | 1,400,702 |
| Activities expenditure | - | - | 508,508 | 508,508 |
| Total for 2025 | 1,010,386 | 137,029 | 761,795 | 1,909,210 |
| Totalfor2024 | 1,037,255 | 110,810 | 869,186 | 2,017,251 |
In addition to the expenditure analysed above, there are also governance costs of £14,916 (2024 - £12,851) which relate directly to charitable activities. See note 7 for further details.
Page 25
Christians in Sport
Notes to the Financial Statements for the Year Ended 31 August 2025
7 Analysis of governance and support costs
Charitable activities expenditure
==> picture [426 x 199] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Unrestricted|
|funds|Restricted|Total|
|General|funds|funds|
|£|£|£|
|Travel|53,466|12,264|65,730|
|Entertaining|4,959|695|5,654|
|Comms/Marketing|32,807|4,262|37,069|
|CRM|& Camp|Management|66,324|.|66,324|
|Direct|running|costs|135,033|1,996|137,029|
|Printing,|Postage|and|Stationery|6,921|38|6,959|
|Legal|&|professional|10,042|-|10,042|
|Bank|charges|8,538|7|8,545|
|Depreciation|11,865|-|11,865|
|Total|for 2025|329,955|19,262|349,217|
|Total|for 2024|317,077|25,961|343,038|
----- End of picture text -----
Support costs allocated to charitable activities
==> picture [429 x 87] intentionally omitted <==
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|Premises|
|costs|Other|
|Finance|Administration|including|support|Total|
|costs|costs|depreciation|costs|funds|
|£|£|£|£|£|
|Provision|of|charitable|activities|8,547|17,001|137,029|186,640|349,217|
|Total for 2024|2.895,|27,406)|110,810|196.927|8.038|
----- End of picture text -----
Governance costs
==> picture [426 x 119] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Unrestricted|
|funds|Total|
|General|funds|
|£|£|
|Audit|fees|
|Audit|of the|financial|statements|9,000|9,000|
|Other fees|paid|to|auditors|5,916|5,916|
|Total|for 2025|14,916|14,916|
|Total|for 2024|12,851|12,851|
----- End of picture text -----
Page 26
Christians in Sport
Notes to the Financial Statements for the Year Ended 31 August 2025
8 Net incoming/outgoing resources
Net (outgoing)/incoming resources for the year include:
| 2025 | 2025 | 2024 | ||
|---|---|---|---|---|
| £ | £ | |||
| Audit fees | 9,000 | 8,160 | ||
| Other non-audit services | 5,916 | 4,691 | ||
| Depreciation offixed assets | 11,865 | 11,449 | ||
| Financechargespayable | —__ | 8547 | _ | 9895 |
9 Trustees remuneration and expenses
During the year the charity made the following transactions with trustees:
One trustee received reimbursement of travel expenses to the value of £81 (2024: £72)
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any other benefits from the charity during the year.
Page 27
Christians in Sport
Notes to the Financial Statements for the Year Ended 31 August 2025
10 Staff costs
The aggregate payroll costs were as follows:
==> picture [426 x 96] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|2025|2024|
|£|£|
|Staff costs|during|the|year were:|
|Wages|and|salaries|824,029|860,655|
|Social|security|costs|83,775|82,005|
|Pension|costs|102,582|94,595|
|1,010,386|1,037,255|
----- End of picture text -----
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
==> picture [426 x 62] intentionally omitted <==
----- Start of picture text -----
|||||
|---|---|---|---|
|2025|2024|
|No|No|
|Outreach|ministries|12|13|
|Administration|11|12|
|23|25|
----- End of picture text -----
The number of employees whose emoluments fell within the following bands was:
==> picture [426 x 34] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|2025|2024.|
|No|No|
|£60,001|-|£70,000|3|2|
----- End of picture text -----
The total employee benefits of the key management personnel of the charity were £251,735 (2024 - £280,207).
11 Auditors’ remuneration
==> picture [426 x 71] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Audit|of the|financial|statements|9,000|8,160|
|Other|fees|to|auditors|
|All|other|non-audit|services|5,916|4,691|
----- End of picture text -----
12 Taxation
The charity is a registered charity and is therefore exempt from taxation.
Page 28
Christians in Sport
Notes to the Financial Statements for the Year Ended 31 August 2025
13 Tangible fixed assets
| 13 Tangible fixed assets | |||
|---|---|---|---|
| Improvements | Furniture and | ||
| to leasehold | equipment | Total | |
| £ | £ | £ | |
| Cost | |||
| At1September 2024 | 60,019 | 235,542 | 295,561 |
| Additions | - | 2,466 | 2,466 |
| At 31 August 2025 | 60,019 | 238,008 | 298,027 |
| Depreciation | |||
| At 1 September 2024 | 60,019 | 191,883 | 251,902 |
| Charge forthe year | - | 11,865 | 11,865 |
| At 31 August 2025 | 60,019 | 203,748 | 263,767 |
| Net book value | |||
| At 31 August2025 | - | 34,260 | 34,260 |
| At 31 August2024 | - | 43,659 | 43,659 |
| 14 Stock | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Stocks | 12,827 | 12,488 | |
| 15 Debtors | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Trade debtors | 17,838 | 16,676 | |
| Prepayments | 25,948 | 37,265 | |
| Other debtors | 50,908 | 43,691 | |
| 94,694 | 97,632 |
Page 29
Christians in Sport
Notes to the Financial Statements for the Year Ended 31 August 2025
16 Cash and cash equivalents
==> picture [426 x 238] intentionally omitted <==
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Treasury|reserve|500,000|500,000|
|Cash|at|bank|508,148|598|334|
|17|Creditors:|amounts|falling|due|within|one|year|
|2025|2024|
|£|£|
|Trade|creditors|155,728|213,670|
|Other|taxation|and|social|security|16,645|18,483|
|Other|creditors|27,012|1,068|
|Accruals|10,065|11,657|
|209,450|244,878|
|18|Obligations|under|leases|and|hire|purchase|contracts|
|The|total|value|of future|minimum|lease|payments|was|as|follows:|
----- End of picture text -----
==> picture [426 x 64] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Within|one|year|40,884|55,267|
|In|two|to|five|years|-|40,884|
|40,884|96,151|
----- End of picture text -----
Page 30
Christians in Sport
Notes to the Financial Statements for the Year Ended 31 August 2025
19 Funds
==> picture [431 x 470] intentionally omitted <==
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Balance|at|1|
|September|Incoming|Resources|Balance|at|31|
|2024|resources|expended|August|2025|
|£|£|£|£|
|Unrestricted|funds|
|General|
|General|Funds|732,907|1,764,973|(1,748,599)|749,281|
|Restricted|funds|
|International|261,234|11,952|(89,528)|183,658|
|Kim|Un-Yong|8,487|-|(947)|7,540|
|Demographic|Project|4,607|61,000|(65,607)|-|
|Sports|Plus|Bursary|Fund|“|14,445|(14,445)|“|
|The|House|of Vic|-|Ryn|Trust|-|5,000|(5,000)|-|
|Total|restricted|funds|274,328|92,397|(175,527)|191,198|
|Total funds|1,007,235|1,857,370|(i ,924.126)|____940,479|
|Balance|at|1|
|September|Incoming|Resources|_ Balance|at 31|
|2023|resources|expended|August|2024|
|£|£|£|£|
|Unrestricted|funds|
|General|
|General|Funds|657,068|1,816,204|(1,740,365)|732,907|
|Restricted|
|International|246,203|235,477|(220,446)|261,234|
|Kim|Un-Yong|-|10,000|(1,513)|8,487|
|Demographic|Project|-|50,000|(45,393)|4,607|
|Sports|Plus|Bursary|Fund|-|14,210|(14,210)|-|
|Impact|Reporting|Framework|7,934|-|(7,934)|-|
|Staff Support|Fund|241|-|(241)|-|
|Total|restricted|funds|254,378|309,687|(289,737)|274,328|
|Total funds|911,446|2,125,891|2,030,102)|1,007,235.|
----- End of picture text -----
Page 31
Christians in Sport
Notes to the Financial Statements for the Year Ended 31 August 2025
The specific purposes for which the funds are to be applied are as follows:
international is money towards travel, meetings and conferences throughout the world with a particular focus on Europe.
Kim Un-Yong is donation to explore and action opportunities to engage Taekwondo athletes and coaches in the UK and beyond.
Demographic Project is to grow opportunities, in areas of deprivation, to reach and engage a broader socio-economic demographic of athlete, player and coach.
Sports Plus Bursary Fund is Bursary funds to support young people and leaders who are financially restricted, and would otherwise be unable to attend Sports Plus, by significantly reducing the cost of attending.
The House of Vic-Ryn Trust is a donation received towards the work in Northern Ireland.
Impact Reporting Framework donation is money given towards implementing a reporting framework to track the impact of our activities across Europe, including the UK.
Staff Support Fund is money received for the discretionary support of staffing needs.
20 Analysis of net assets between funds
| Unrestricted funds General |
Restricted funds |
Totalfunds at 31 August 2025 |
|
|---|---|---|---|
| £ | £ | £ | |
| Tangible fixed assets | 34,260 | - | 34,260 |
| Current assets | 924,471 | 191,198 | 1,115,669 |
| Current liabilities | (209,450) | - | (209,450) |
| Total net assets | 749,281 | 191,198 | 940,479 |
| Unrestricted funds General |
Restricted funds |
Totalfunds at 31 August 2024 |
|
| £ | £ | £ | |
| Tangible fixed assets | 43,659 | - | 43,659 |
| Current assets | 934,126 | 274,328 | 1,208,454 |
| Current liabilities | (244,878) | - | (244,878) |
| Totalnetassets | 732,907 | 274,328 | 1,007,235 |
Page 32
Christians in Sport
Notes to the Financial Statements for the Year Ended 31 August 2025
21 Related party transactions
During the year the charity made the following related party transactions:
During the year a salary was paid to 2 close member of senior management amounting to £65,368 salary and pension (2024:£55,552, 2 staff).
Aggregate donations during the year from related parties amounted to £32,631 (2024:£21,687).
Donations that were received into CiS INC - £4,617 (2024: 3,705). At the balance sheet date the amount due to/from was ENil (2024 - ENil).
22 Non-adjusting events after the financial period
In November 2025, the charity purchased freehold property for £535,000.
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