Cotnpany registratioo number: 00781533 Charity r¢gi$trdtion number.. 248979 Christadelphian Auxiliary Lecturing Society (The) (A compatjy limited by guaTantee) Amjual Report and Financial Statements for the Year Ellded 31 December 2025 Buckler Spencer Li]nited Old Police Station Chur¥h Strect Swadlin¢ot¢ Derbyshire DEII 8LN
Christyddelphian Auxiliary Leeturlng Society (The) Contents Reference and Administrative Details Tnt¢es, Report 2to7 Independent Examinefs Report 8t09 Statement of FinallGMI Activiti¢s Ioto 11 Balance She¢t 12 Notes to th¢ Ft]wicial Stat¢mwts 13to24
Christadelphian Auxiliary L¢¢turing Society Cthe} Reference and Administrative Details Trustees S 5 Asbton LJCave MTS S E Sheppard D Smith P R Coop¢r E N Walker N J Smtth S J Ellis D J Pearce Mrs R M Pearce Ch&rity Reglstratlon Number 248979 (Englalld and Wal¢s) Cornpany Reglstr4tion Nvmber (K)781533 The charity is Incotporated in England and Wales. 404 Shaftmoor Lane Hall Green Bitiningham West Midlallds B28 8SZ Registered Office OSCR Registered Number SC045786 {Scotland) Independent Exarniner Buckler Spencer Limited Old Police Station Church Street SwAdlincot¢ Derbyshire DEI 18LN Pa8e I
Christadelphiydn Auxiliary Lecturing Society (The) Trnstee$' Report The tnJstee5. who are directors for the pu]poses of eompatty law. present the annual r¢port together with the finan¢ial statements of the ¢harithble company for the year ended 31 De¢ember 2025. ObJc¢tlv¢s aDd activities Objects aims The objectives, pUoSe aud functions of the SoGiety ar¢ to promote the Faith of the Cbristadelphiall5 withitj the UK and to provide support for individual Cbristadelphian eongregations and indiiryduals to preach and teach the Christad¢lphian Faith worldwide. Page 2
Christadelphian Auxiliary Lecturing Society (The) Trustees, Report Objectives, str4tsgies anduclivilies In 2025 the So¢iety h&s again been very active with many face-faCe and or]line activiti¢s. Bookings are being made for the lllain Bible Exhibition and the SOJall "The Bible Tthy" exhibition. The Bible Lcaming Centre has bees] open for over 12 years attd in 2025 5evei#l new Courses have comtnen¥ed. The preaching work to the Iraniall and other asylum Seekers coniinued but with lower numbers, both in persot) and online. Leaflets were suppli¢d and itetns Such as booklets, DVDS, ets were s0 sold. We continue tt) weive a number of itiitial Tequests for literature and secondary requests from those receiving the lit¢rdture. Seveial n¢w cont8cts requested cotrespondenc¢ courses. We continue to produce the CALS Diary, whiGh contains a vast amount of infonnation about th¢ Clwistad¢lphiatt BTh>therh(d WOrld_de. We producc # page per month Bibl¢ Mes$28e Calendar eath year, which is 5uppij.ed to the Christadelphian community world-wide for preaehing purposes. The CALS Depot in Birmingham coniinu¢d to service all requests for literdture, CDS. DVDS etc. It 15 operated from premi5e5 owned by the Chri5tadelphian Magazine alld Publishing AssocÈation and is admiDi$l¢red by stsff workn.tsg for and employed by that organjsation. The Society SUPPOrts Bible Campaigns and Bible Exhibitions throughout the UK. These are desigtked to illtr()ducc thc Christadelphian Faith to thc public and to st]ULate interest in the Scriptures. The Society is encouFaging an increase in Bible Campaign5 across the UK especially ill area where a caTnpaign has noi recentjy taken pla¢¢. Additional funding h8s been made avaiLoble. The online Campaign cotnmenced in 2020 during lockdown still continues. It was launched under the banner "g05pel tsnlinc- and it has its own website and makes extensive use of social malia. Short presentations are added weekly and feedba¢kldiscus5ion is encouraged. Duri08 2025, the Society has continued to develop its existin8 ooline platforms, its main website www.thechristadelphians.org.uL 'Understand your Bible" "Life's Big Questions" and "Eviden¢¢- you decide" "gospel online" and there is 8 virtual version onliD¢ of the main Bible Exhibition. A6 prvdching ¢ards have been developed to adYert15e two of these. tO8etheT Mth a general preaching card to question what the world is comillg lo al to prtsmpt individuals to look for a new perspective in life. InteTesL in the gospel message from refvgee5 and asylum seeker5 has continued. The Society has pur¢hased Bible5 in Farsi. arranged CouS for ihese refugeos 2nd arrdnged the translatiort of various leafl¢ts b()oks frorn Ellghsh lo Farsi. To date over 3,700 baptistf15 have takeD place and there are now less than 1.51M) fvrther pre4¢hing contacts. The work contiDue5 in 2026. Work ha5 stalled durin8 2025 on preparitjg a social Tnedia strategy. We have decided to outsource this work and it is expected that this will be available to lltilise sn 2026. We are also commis5101JiDg a project to store preachillg rnateri2]s onlin¢ which be ulllised by the Cl]ristadelphiaD commuDity world-wid¢. At each Ttustees meetin& at least one governance topir is discllssed. In 2025. the Tn]stees have Gompleted a revssit of the charity gov¢rnance questions prepared by tbe Cbarities Comlljission, following an initial consideration in Late 2020 and 2021. Other Ongtsing trainiug takes plaGe as ad by the Trustees. A ¥overnallce progran]nie hag been agreed for 2026. Page 3
Christadelphian Auxiliary Leeturing Society (The) Trustees, Report The Society has taken advantage of in¢asIng interest rates. with the safe dqK)siting of its re5eNes across several banking institutions. All of the Inforntion about our actÈvitie5 is available froTn our free Catslogue. ad is also given in brief in the CALS Diary. Detai15 of Branch a¢tivitie5 al the work of each section of the CALS are published in 11 it) the Annual R¢port. We are most gratefvl io our Heavenly Faiher for abundatLtly blessing our work this year and pray for His 8uidance in the days remaining. Pmblie bemefii The preaching catTied out 15 for the b¢nefit of all the public who are invited and en¢ouraged to learn the faith of the Bible in the Same way as Chri5t'5 origjnal followers spread the Gospel message to all who would listen. The trustees, in making dls1OnS about our activities and the ways our fvnds are expended, have due regard to thes¢ objective5 and the Charity CoTnmTr&%ion's public benefit guidance when exercising any powers or duties to which the guidance is r¢l¢vanL The trustees confinn that they bave cornplied with the requirements of $¢ction 17 of the Charities Act 2011 to have due regard to the publi¢ benefii 8uidaTLce published by the Charity Collunission for ED8land and Wales. FinaDcial review Policy reserves The Society r¢tains all of its iDvestsnents as cash deposits. This enable5 the Society to bave ready access to Thd5 as and when th¢ need arises. The So¢i¢ty's policy on reserves is to build up reserves to enable rnajor preaching ¢ampaigDs to be widertaken. A tXLillitnum of six nllthS OP¢Tating expenditure is h¢ld in reserves. Princip4lfMnthng sources The priD¢ipal fidiThg resouwes are the sales of the Chariws publications, donations from ChristsdelphiaTL organisations and tndividuals and legacies. During the past year, income from Christad¢lphi2n orggmisations and individuals attounied for 56/. (2024 - 53/.) of totsl income. Mis¢ellan¢ov5 incoe accounted for the remaining 440/• {2024- 47°AI. Trustee$ offieers The trusie¢s and oifLcetE senring during the year and since the year end were as follows.. Page 4
Christgdelphian Auxiliary Lecturing Society cfhe) Trustees, Report TNst¢es'. S J Ashton Ljcave Mrs S E Sheppard D Smith P R CoDprt E N Walker NJSmith S J Ellis D J Pearce Mrs R M Pe#e Structur4 govérnte Y4Dd manageJoÈnt ofgovÉrning documenl The charity is controlled by its governing dUmetht, an Articles of Assoctation, Gonstitut¢8 a limited company, limited by guarantee, as d¢fined by the Companies Act 2006. A revised set of Articles was tsbled and approved at the 2021 Annual General Meeiing. Strategy ree During 2024 the T)ust¢es crnbarked on a strdt¢gy review of th¢ Society's structUTe and activities. Thi5 continued in 2025 and included a Consultation process within the Chri5tadelphian community. The results are current]y being assessed A review i5 also underway to consider the most effective Ways of using the Bible Exhibition. Recruithient 4ppo¢fttiMenl Oftrutes The democrati¢ arrangements of the Christadelpbian Auxiliary Lecturin8 Society ICAtS) subjects the Trttee8 to an eltIOn at least every third year. The Society has Teviewed the skill sets requireA on the committee of Trustees al expects lo appoint at I1 one Additional Tru5t¢e during 2026. AII TTUSte¢s are already familiar with the aims of the Chority and the methods of working. All new trnsiees re£eive a pack containing.. - The Charity CommiSSLOn'S guide "The Essential Tntte, - Latest finanr1 statements Copies of the articles - A copy ofth¢ minutes of the previous meetings of the Management Committee Ongoing Iraining for all Trustees is a8r¢ed throughout ihe year. Page 5
Christadelphian Auxiliary Lecturing Society (fhe) Trustees, Report Org4nts4tional 5trMclure In terms of organi5ation, the UK is divtded into 10 CALS Brdnches, the vast majority of whi¢h has its own secretary gndlor trcasurer. Each Brandj encourages preaching in its area, and a150 reports to the Management committ and other Brdll¢hes by wnealls of minutes of etting5, and by sending repre5elltatives to thc Annual General Meeting and Conference. Ill this way the CALS is seen to be accountable to all Christsd¢lphian eccl¢si3s {i.¢. church rongregation5}. athlition. thtrt arc other committee5 that fall within th¢ activities of the socicty. These are the Biblt Exhibition, Catw)aigD4 Diary, Soliknil Bible Leamxttg Centre, IreLand pr¢aLhing and Literature committees. The Tn]51ee5 toopt a number of individuals with specific skills to &ssist the ongoing work of th¢ Society. Infomial relations are maintained with other Christadelpbian IK)dies throughollt the world. Relatlonships Jsryth related p#rtie5 Other Chri5txdtlphian bDdiE5 Whilst the chariry has no foral related porttes, clost links are maintained witb other Christadelphiall bodies throughout the v/orld. F5DanciRI instruments Objectivés utsdpolieies The Lharitys activities expose it to a nurnber tsf financial risk5 including cash flow risk atMI liquidity risk. The charity mattages these by keeping sufficient cash reservE5 ¢0 meet plaIed cxpendiwre. The ch}lty do¢s nol use detivative fiThanciaTr iDstrLtm¢nts. StAteJDent of tru$tees' respollslbllltles The trustees (who are a150 the dire¢tors of Cbristadelphian AKIllary Lecturing Society {The) for the purpoqes of company law) are responsible for preparing the tru5tees' report and the financial staiements in accoid8nce wilh appliLable law and Ulliied Kingdom Accounting Stat)dards IUnit¢d Kingdom Generally Accepted Accounting Practice). including FRS 102"The Financial Reportiug Standard appIlble ill the UK and Republic of Ireland" Company law requires the trustees to prepar¢ f]nancial statements for each fancIal year. Under con]pany law the tmst¢es rnust not approve the financial ststements unlcss they are satisfied that they give a tru¥ and fair view of the state of affairs of the charitable company and of the incoming re50ur¢es and application of Tesource%, including its income and cxpenditure. of the Charitable company for that peri(Kl. In preparing these financial statements, th¢ trustees are required to.. Page 6
Christadelphiln Auxiliary Lecturing Society (The) Trustees, Report select suitable aec4)unting policies and apply them consistently. obs¢tve the n]ethods and principles in the CIltieS SORP,. make judgemthts and estimates that are reasonable and prudent: state whether applicable accounltng siandards, comprising FRS I02 have been followed, subject to ally material departure5 disclosed atjd explained in the financial staternellts. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will ¢ontinue in business. The rrustee5 are responsible for keeping proper a¢counling records that Can disclose with reasonable ac¢uracy at any time ibe financial position of the ¢haritsble cotnpany and enable them to ensure that the flnancial 5tatemenis ¢omply with the Companies Act 21M)6. They 8re also rcsponsÈble ftsr safeguarding the assets of the charitable company and hence for tsking reasonable steps for th¢ prevention and dete¢tion of fraud and oth¢r irregularities. The trustees are responsible foT the maintenance and integnty of the corporate and financi21 information included on the charitsble ¢ompaDy's website. Legislation governing the prepardtion alld dissemination of financial ststements may differ from legislation in other jurisdictions. The annual report was approved by the trustees of the charity on 9 March 2026 and signed oll its behalf by.. PRCoop Trustee Pag¢ 7
Christadelphian Auxiliary Lecturing Soclety (The) Independent Examiner's Report to the trnstees of Christadelphian Auxiliary Lecturing Society (The) ('the Company,) I report to the cbarity tTU5tees on my examitmtiott of the ac¢ounts of the Company for the year ended 3 I Decetnber 2025. Responsibilities b#si$ frf report As the charity's tnist¢es of Cbrtstadelphian Auxiliary Lecturing Society (Thc) (and also its directors for the purp05e5 of ¢omparLy lawl you are responsible foi the preparation of the accoutLts in ac¢ordallce with th¢ requirements of the Charities and Tn]5tee tnv¢stment (ScotlaDd) A¢t 2005 1'th¢ 2005 Act'}. the Charities Accounts (Scotland) Rcgulatioll5 2006 (as amended) and the Companies Act 2(M)61'the 2006 Aet'l. You ale satityfi¢d that the accounts of the Cotnpany ate llot required by charity or company law to be audited and have chosen inst¢ad to ht an iDdependent ¢xaminatioll. Having 5atisfJed myself that the accounts of Christadelpbian Auxiliary Lecturing Society {The) are not required to bc audited under Part 16 of thc 2006 Act and are eligible for independeni examination, I report in respeci of my examination of your charity's ac¢ount$ as carried out under section 145 olthe Charities Act 2011 I'th¢ 2011 Act'l. In carrying out my exatnination I have followed the requirements of Regulaiion I l of the Charities Accounts (S¢otlat)d) Regulatitsns 2006 las amended) and the DireetioD5 given by tht Charity Con]tlli5sion under sectiort 145{51(bl of the 2011 Act. Independent exAJnlller's $t4ttment Since the Company is required by company law to prepare lis accounts on accrua]5 basi$ and is registered as a charity in Scotland your examiner must b¢ a member of a body listcd in Regulation I1{2) of the Charities Ac¢oun¢s (ScotlaThd) Regult4tions 2(K)6 las amend). I can confirm that l am qualifLed to UTbd¢rtake ihe examination because l am a registertd mernber of Institute of Cbartertd Accountants in England WaIes, which 15 one of the listcd bodies. I have Cornpleted my examinaiiotL I wnfjrm that no matt¢rs have come to my attention in CODnection with the exatnination giving m¢ cau8e to believE: l. accounting rOrdS were not kept in respect of Cbri5tadelphian Allxiliary Lecturing So¢i¢ty (The) as required by 5ectitsn 386 of the 2006 Act aud Regulati¢)n 4 of the 2006 Accounts R¢guLatiolls.' or 2. the accounts do not accord with those records with the accounting requirements of Regulation 8 of the Charitics Accounts Isutstland) Regulation5 2006; or 3. the accounts do not comply with th¢ accountitig requirements of section 396 of the 2006 Ael other than any requirement that the account5 give a 'tnJ¢ and fair view, which 1$ not a rnatter considered 8s part of an It)depcndent exaTUiT]ation' or 4. the account5 have not been prepared iti a¢coTdan¢¢ witb the methods and principle5 of the Statement of R¢c¢)rnmellded PrilGtice for accounting and reporting by charities18ppls¢able to cbarities prepaTing thcir accounts in accordance with th¢ Financial Reporting Standard applicable in the UK and Republic of ITtland {FRS 102)]. I have Do Gon¢ems and have COTne across no other rnatters in ¢onne¢tion with tbe examination to which attention should be drawTh in this report kn order to enabl¢ a proper understanding of the accounts to be rehed. Page 8
Christsd¢lphian Auxiliary Lectsring Soclety (fhe) Independent Examiner's Report to the trustees of Cbristadelphian Auxiliary Lecturing Sotiety (The) ('the Company,) Richard Spencer BA FCA Instile of Chartered Accountants in Engla[ and Wales Old Pob"ce Station Church Streei Swadlincote Derbyshire DEII 8LN 9 Mawh 2026 Page 9
Christadelphian Auxiliary Leeturing Society cfhe) Statement of Finrdncial Activilies for the Year Ended 31 December 2025 (Including Income and Expenditure Account and Ststement of Total Recognised Gains and Losses) Unre$trlcted funds Restrietrd runds 31 Detember 2025 Note Income and Etsdown*nts from: Donalions and legacies Charitable activities Investment in¢om¢ 110,752 31.087 22.836 1,595 34,873 240 112,347 65,960 23,076 Total iDcome 164.675 36.708 201,383 Expendithre on: Charitable activiti¢5 86,333) (82,652) (168,9851 Total expendiftire {86.333) (82,6521 (168,985) Net incomellexpenditurel Transfer5 between funds 78,342 145,447) {45.944) 45,447 32,398 Nei moyemcnt in fimds 32.895 (497) 32,398 Reconcili#tlon of fvnds Total funds brought forward 619.688 20,696 641),384 Total funds carried fonvard 13 652,583 Unrestricted 20,199 Re$tri¢ted foDds 672,782 31 De£emb¢r 2024 Note Income and EDdowments from: Donations and legacies Cbaritable activities Investment income 90.280 28,336 26,028 5,750 29.579 456 96,030 57,915 26,484 Total income 144.644 35.785 180,429 Expendityre on: Charitable activities 81,(H9 116,470 197,519 Total expenditure Net in¢omel{expendtture) Transfers between funds 81,049 116.470 197,519 63,595 78.646 {80,685) 78,646 117,090) N¢t rnovement in funiL8 (15,051) 12,039) 117,090) RecoThcili•tlon of fund5 Total funds brought forward Total funds carried forward 634 739 657 474 13 619,688 20,696 640.384 Th¢ notes on pages 13 to 24 fomi an integral part of these fitkinciai st&etnents. Page 10
Christadelphian Auxilixry Lecturing Society (The) Statement of Financial Activities for the Year Ended 31 December 2025 n¢luding Income 2nd Expenditure Account and Statement of Total Re¢ognised Gains and Losses) All of the charity's activities derive frorn CODtinuing operations during the above two periods. The funds breakdown for 2024 is sho Dote 13. The notes pages 13 to 24 folrn an Inteal part of these fmallcial stat¢tllents. Pagell
Christadelphian Auxiliary Lecturing Socl¢ty (fhe) (Registration number: l)0781533) Balance Sheet as at 31 December 2025 2025 2024 4ote Flxed assets Tangible assets Current #ssets Debtors Cash at bank and in hand 10 41,577 633.494 8,931 637,602 675.071 646.533 Credltors". Arnounts fallfing due wlthltt one yvar 12 (2,290 {6,1501 Net turrent ass¢t5 672,781 Net assets 672 782 6AO,384 Funds of tbe tbarity: Restricted incotlle fullds Restricted funds 13 20.199 20,696 Unrestricted Income fuDds Unrestricted funds 652,583 619.688 Total funds 13 672,782 640,384 For the firtanci21 year ending 31 December 2025 the charity was eniit]ed io exen]ptioll from audit under sectio 477 of the Compatiies Act 2006 Telatin8 to small companies. Directors, resp0115ibilitie5.. The memb¢rs have not required the charity to obtain an audit of its a¢¢oimts for the year in question in accordance with s¢¢iion 476- and The directors acknowledge their responsibilities for complyiTJg with the requirements of the Aet with respect to accounting records and the preparation of arcvunts. The fm8n¢ial ststernellts on pages 10 to 24 were approved by the ttustees, and authorised for issue on 9 March 026 signed on their behalf by.. P R Coope Trustee The note5 on pages 13 to 24 form an inte1 part of the5¢ financial stateTnents. Page 12
Chrlstadelphian Auxiliary Lecturing Society (The) Notes to the Finaocial Statements for the Year Ended 31 December 2025 I Charity stat The charity 15 ]imited by guarantee. incorporated in Englat)d and Wales, and cons4uently does not have share capital. Eacb of the trustees is liable to contribute an amount not exceedin8 £1 towards the asset5 of the charity in the eveTJt of liquidation. The address of its registered office is= 404 Shthoor Lane Hall Green Birmingham West Midlands B28 8SZ These finat)cial statements wer¢ authorised for issue by the trustees on 9 March 2026. 2 Aeeountlng pollde$ Summary of gignifie8llt atcounting po]ieiei and key 4ceounting estlmates The principal accounting poli¢i¢s applied in the pr¢paration of these fll)ancial statements ar¢ seÉ out below. Th¢s¢ policies have been eon515tently applied to the years presented, unless otherwise ststed. Statement tsf compllance The financial statemenrs have been prepared in accordanG¢ with Accounting and Reporting by Charities.. Statement of Re¢onlllleDded Ptracti¢¢ (applicable to charities PTeparing their aCCOUDts in ac¢ordattce with the Financial Reporting Standard applicabl¢ In the UK and Republic of Ireland IFRS 102)) (issued itt Ociober 2019) Ichaniie8 SOKP (FRS 1021), thc Financial Reporting Standard appli¢able in the UK and Republic of Ireland (FRS 1021 and the Companies Act 2006. Basis of preparation Christadclphian Auxiliary Lecturing Society (The) Tlleets rhe definition of a publi¢ b¢n¢fLt entity under FRS 102. AetS aDd liabilities are tnitially r¢cognised at hi$iorical cost or ttansaction value unless oth¢Th/is¢ stated in th¢ relevant accouniing policy notes. Going concern The tnteeS consider that there are material uncertainties about the charity's ability to tontityue as a goitkg collcem nor any SIgfIGant are&$ of uncertainty that affect the Garryillg value of assets held by the charity. Exemptlon from preparing 8 efish flow statement Th¢ charity opied io early adopt Bull¢iin I published on 2 February 2016 and have therefore not included a cash flow statement in thes¢ financial statements. Income endosvments All income ts recogt115ed once the charity entitlement to the irtcome, it is probabl¢ that the ittcomr will be elv and th¢ amouut of the income receivable can be measured r¢li#bly. Page 13
Christadelphlan Auxiliary Lecturing Soclety (The) Notes to the Finan¢ial Statements for the Year Ended 31 December 2025 ondlegacie5 Donations are recognised when the charity ha5 been notified in 54Titing of both the aTnouiJt and s¢ttl¢m¢nt date. In the evellt thai a donatlOD 15 subjec¢ to ¢onditions that require 8 level of perfornianbe by the charity before the chariiy is ¢ntitled to tht funds, the income is deferred and not recognised un¢il ¢ither those conditions are llY et, or the lfIlment of those conditions 15 wholly within ihe control of the ¢hariry and it is piobable that these conditions will bc lfIlled in th¢ TEptsrttn8 period. Lega¢y gifts are re¢ogrnis¢d on a c&se by cas¢ basis following the grant of probate when the 8dministratorlexecutor for the estate has ¢ommllnicated ill writing both the amount and settlement date. In th¢ event that the gift is in the of au asset oth¢r than c&sb or a financial osset traded on a recognised stock exchdnge, recognitlOIl 15 subjeci io the value of the b¢ing reliably eaSUrable with a desree of reasonable a¢¢ura¢y and the titl¢ to the assei having been transferred tLTr the charity. J*ve$thenl income Dividends are recogDis¢d once the dividend has been dcclired and notification has been received of the diNidend due. ExpeDdièure All expenditure is r¢¢ogwsed once there is a legal or constnjctive obligation to tbat expenditure, it 15 probable Settlement is requTred and the amoullt caE] be measured reliably. All costs are allocated to the applicable expenditure h¢ading that aggregaie similar costs to that caregory. Where costs cannot bc directly attribut¢d to particular headings they h&Ye been allocated on a basis consistent with thc use of resour¢&s. Chaiytable aclivlrfes Charitable expenditure nPriseS those costs incurred by the chatity in the delivery of its activities and services for its b¢neficiarics. It includes both Costs thY4t be allocated directly to such a¢tivities and those costs of an indirect nawre necessary to support them. Governance ¢o5ts Thes¢ include the costs attributable to the charity's compliance wth Constitutional and statutory requirements. including wdiL strdtegic geMent and trustets, m¢etitJgs and reimbursed expet)g¢s. TaxatlOD The ehartty is consid¢r¢d to pass the tests out in Pardgraph I Schedule 6 of the Finance Act 2010 and therefore it ttLeets ihe definition of a charstable company foF UK corporation tax purp()ses. Accordingly, th¢ charity is Potentially exempt from taxation in respect of in¢ome or capital gains received wthin Categories ¢overed by Chapter 3 Part I l of the cooration Tax Act 2010 or SectlOD 256 of the Taxation of Charg¢able Gains Act 1992, to the exient that such iDCOTne or gains ar¢ applied exclusively to charitable purposes. T&ngiblt red assets Individual fixed asscts c05ting £IOO.(K) or nre are initially r¢corded at cosi, less any subsequent a¢am)ulated depreciation aTJd subsequent acamiulated impairrnent 105SeS. Page 14
Cbristadelphian Auxiliary Leeturing Soclety (The) Notes to the Finan¢ial Statements for the Year Ended 31 December 2025 Depreciation and 8morti5ation Depreciation is provided OD tangiblc red assets so as to write off the Cost or valuation. less ally estimated residual value, over tbeir ¢xpected useful economic life as follows.. Asset elass Motor vchicles Depreci8tioD method and rate 200/0 Oll Cost Trade debtor5 Trade debtor5 are amounts due frotll customers for llLerchalldise sold or Services perfornied iti the ordinary course of business. Trade debtors are recognised initially at the traDsactiOTJ price. They subsequcntly measured at transaction pri¢e. less provision for impatrment. A provision for thc impaimient of trdde debtOTS is established whcn ihere is objective evidence that the charity will not be able to collect all amounts due according the original ternts of the receivables. C And c8sh equivalenls Cash and cash equivalcnts ¢omprise cash on hand and call deposits, and otber short-temi hi8biy liquid invcstments that are readily convertible to a known amount of eash and are subj¢ct to an in5ignifi¢ant risk of change in value. Trade creditors Trade creditors are obligations to pay for goods or serrices tbat have been aCqlTed in the Ordin course of businc5s from 5uppli¢rs. Accounts payable are classified as Current liabilili¢s if thc charity does not have an unconditional rigbt. at the end of the reponing period, to defer settlcrnent of the creditor for at least twelve month5 after the reporting date. If there is an uncondiiional right to def¢r settlement for at least twelve month5 after th¢ reporting date, they are pr¢s¢nted as non-CUrr1 liabilities. Trade creditors are reGobn)ised Bt the transaction pri¢¢. Fund $trvctsre Unre5tracted incorne fimds are general fi]nds are available for use at the ttustee5' discretion in furtheraTLce of the objectives of the chariry. R¢stricted income funds are thtsse donated for use in a particular area or for specific purposes, th¢ use of which is restricted to that area or purtx)se. Fin8nelal In$trument5 Ckn*sif¢¢alion Financial assets and fiDancial liabili15es are re¢4)gnised when the Charity becomes a poty to the ¢ontrn¢tual provisions of the instruTllenL All fin&ncial &ets 8t liabilities are initially rneasured at tran&2ction price {in¢luding trallsactioll costs) FinaTLcial liabilities are derecognis¢d only when the obligation spe¢ifJed in the contrxt is discharged, cancelled or expires. Page 15
Christ&delphian Auxiliary Lecturing Society (The) Notes to the Financial Statements for the Year Ended 31 December 2025 3 Income from doD8tions legacies Unrestrleted fund5 Genergl Restricted funds 31 Decernber 2025 31 Decetnber 2024 Donations and legacies,. Donations from indidullS Legacies 77,469 33,283 1,595 79,064 33,283 76,030 20,000 110752 595 112,347 96,030 4 Income from chsritable activities Unre5trlcted funds Genersl Restricted funds 31 December 2025 Literature 2.028 18,160 I,666 3.886 5,347 2.028 18,160 1.666 3.886 5,347 1,136 33.737 Diaries Bible exbibition Branch activities Bible message Calendar Campai Bible learning celltre 1,136 33,737 31,087 34,873 65,960 UDre8trieted funds General Restrlcted funds 31 December 2024 Literaw Diaric5 Bibl¢ exhibition Branch activities Bible message calend CaMpaiS Bible leaming centr¢ 2,887 14,902 1,779 2,983 5.785 2.887 14.902 1,779 2,983 5,785 198 29,381 198 29,381 28,336 29,579 57.915 Page 16
Christadelphi84n Auxiliary Lecturing Society (The) Notes to the Financial Statements for the Year Ended 31 December 2025 5 InvestmeDt i£0e Unrestrlcted funds General Re$tri¢ted funds fulld5 IDteresi receTrvable and similar income. Interest receivable on bank dew)5its 22.836 240 23,076 Total for 2025 22,836 240 23.076 Total for 21124 456 26,484 6 Expendifvre on eharitable a¢tivStles UDrestrlcted fullds Genersl Restrlcted fundg 31 December 2025 31 December 21124 Other sales Literaiure Diaries Bible exhibition Branch activities Refugee prea¢hing Bible line Calendars CaTMpaigns Bible learnitLg Centre Young people's pieaching Life's big quesiiolls 12,867 8,750 8,694 6.473 21,879 12,867 8,750 8,694 6.473 21,879 40.447 9,879 8,672 9.635 4,588 14,979 71,646 554 4,119 30,940 35,949 5,358 1,200 40,447 4,079 23,591 4,079 23.734 37.098 4,714 250 143 37.098 4,714 250 86,333 82,652 108,985 197,519 Page 17
Cbristadelphirdn Auxiliary Lecturing Society (The) Notes to the Financial Statements for the Year Ended 31 December 2025 Unrestrlcted funds General Restricted funds 31 December 2025 Other sales Litcr&tur6 Diaries Bible exhibition Branch actlVLties Refu¥¢¢ preaching Calendars Campaigns Bible leamiDg cetrtre Young people's preachin8 Life's big questions 12,867 8,750 8,694 6.473 21,879 12,867 8,750 8.694 6,473 21.879 40,447 4,079 23,734 37,098 4,714 250 40,447 4,079 23,591 143 37,098 4,714 250 86,333 82,652 168.985 Unrestricted fMnd$ Genernl Restricted ds 31 Dteember 21124 Other bal¢s Literature Diaries Bible exhibition Branch activities Refugee preaching Bible line Calendar5 CatllPai8ns Bible leaming centre Young peoplt's preachin8 Lifr's big questions 9.879 8,672 9,635 4,588 14,979 9,879 8,672 9,635 4.588 14.979 71,646 554 4,119 30.940 35,949 5.358 1,2(K) 71,646 554 4,119 29,177 1.763 35,949 5J58 1200 81,049 116.470 197.519 Page 18
ChristadelphRAn AuxiRiYdry Lecturing Society (The) Notes to the Finaneial Statemenls for the Year Ended 31 December 2025 Actlvlty undertgk¢n directly 31 December 2025 Other sal¢5 Literdture Diarie5 Bible exhibition Branch aLtivittes Refvgee preaching 12,867 8.750 8.694 6,473 21.879 40,447 12.867 8,750 8,694 6,473 21,879 40,447 L ji CJertdars Campaigns Bible learning ¢entre Young people'5 preacbing Life's big questions 4,079 23,734 37,098 4,714 250 4,079 23,734 37,098 4,714 250 168,985 AetSvity undertake dlrectly 168.985 3J December 2024 Othet 5alcs Literature Diaries Bible eKhibttion Branch actiwties Re8¢c preachmg 9,879 8.672 9,635 4,588 14,979 71,646 9,879 8,672 9,635 4.588 14,979 71,646 L IJ Bible Line Calendars Campaigns Bible le2rning ccntre Young people's preachin8 Life's big que5tit)TJS 554 4,119 30,940 35,949 5.358 1.200 554 4,119 30.940 35,949 5,358 1.200 197,519 197,519 £86,333 (2024 - £81.049} of the above exp¢nditure was attributable to unrestricted fijnds and £82.652 (2024 - £116,470) to re5tTi¢ted funds. 7 Tru5tee5 remuDerntion expenses No tnLStees, nor any persons conllerted with them, have receivd ally remuneration from the clMrity during th¢ year. No ¢rustces have received other bellcfits from th¢ charity durit)g th¢ year. 8 TAxAtio The charity is a registered charity aDd is therefore ¢xempt from tsxation. Page 19
Christyddelphirdn Auxiliary Lecturing Society (The) Notes to the Financial Statements for the Year Ended 31 December 2025 9 Tangible fixed 4sset$ Motor vehieles Total Cost Ai l January 2025 25,886 25.886 At 31 December 2025 25,886 D¢precRation At l January 2025 At 31 December 2025 25.885 25,885 et book vilue At 31 Dtctmber 2025 At 31 D¢c¢mber 2024 10 Debtor8 21125 2024 Trade debtors VAT re¢over8ble Otber debtOTS Joo 1,195 7,436 806 40,771 41.577 8,931 Included in other debtors is a legacy of £33.283, the Tn]stees had been notifi¢d of this legacy before the year end but this legacy had uot been reci¢ved at the year end date 11 Cash and cash equlvalents 21125 2024 Cash at bat 633.494 637,602 12 Creditors: amouTrts falllng due Ivithin one year 21125 2024 Trade CraltOrS 2,290 6,150 Page 20
ChristAdelphlYdn Auxiliary Lecturing Society (The) Notes to the Financial Statements for the Year Ended 31 December 2025 13 Fund5 Balance at 31 December 2025 Balance at I Januxry 2025 Incomlng resources Resources expended Tr#llsfers Unre5trieted fund$ GÉnernl G¢n¢ral 592,904 159,123 {57,9811 (60,034) 634,012 oiher Branch f5]nd Bible exhibition fund 19,017 7,767 3.886 1,666 (21,879) {6,473) 14,587 15.611 2.960 26.784 5,552 (28.352 14,587 L8,571 Totgl unrestricted fund$ 619,688 164.675 {86,333) (45,4471 652.583 Restricted hllds Biblc Icarning centres Campaiglls wnllnittee Life'5 Big QuestioJ]s Refugee preaching Youll8 people's pr&h]ng Preaching endOWent 3.240 3,535 250 35,332 1,136 (37,098) (143) (250) (40,447) {4,714) 5,000 6,474 4,528 40.447 7.921 5.750 240 3,447 TO1 restrltted fud$ 20,696 36,708 82,652 45,447 20.199 Tot81 fundy 640.384 201383 168,985 672 782 Page 21
Christadelphian Auxiliary Lecturing Society (fhe) Notes to the Financlal Statements for the Year Ended 31 December 2025 Balan¢¢ at Balance 8t I JaThuAry 2024 ID¢omiDg resources Resour¢e$ expended D¢¢ember 2024 Transfer5 Unrestricted funds General General fitnd 597,186 139,882 (61,482) (82,6821 592,904 Other Branch fimd Bible exhibi(ion fund 26,977 10,576 2,983 1,779 (14,979} {4.588) 4,036 19.017 7.767 37,553 4,762 (19.5671 4.036 26,784 Totsj unrestrleted funds 634.739 144,644 {81,0491 178,646) 619,688 Re$tri¢ted Bible learning centres Carllpaigns commiitee Life's Big Que5Éion5 Bible line Reget preaching Young people's PTeachitJg Preaching endowTnent 4,808 3,100 1.450 554 29,381 198 (35.9491 (1.763) (1,200) 15541 {71.646) (5,358) 5.000 2,000 3,240 3,535 250 71,646 12.823 456 5,750 7.921 5,750 Total restrieted fuDd$ 22,735 35,785 (116.470 78,646 20.696 Total funds 657.474 180,429 197,519 640,384 Page 22
Christadelpbian Auxiliary Lecturing Society (The) Notes to the Financial Statements for the Year Ended 31 December 2025 The specific purposes for which the funds are to be applied are as follows: The charity ha5 six restricted fuDds: Bible Learning Centre This relates to tILe operation of a Bible LenIng Centre in Solihull. Campaigns Committee This relat¢s to campaigns administrdtion fund. campaign¢rs' accon]odati0n and food expellses fimd and atnp8i¥neTS' benevolent fuDd. Life's Big Questioll5 Thi8 relates to fun¢ls resulting from aD appeal to meet the costs of setvi¢ing website generated ¢t)qllirie8 from outside of the UK. Bible lin¢ This relates to th¢ opetx(ion of a telephone me&saging servi¢¢. R¢fug¢e preaching This relates 10 the cost of preaching to mainly assyluTn seekers arriving in the UK from Iran. Young people's prea¢hing This relates to the cost of preaching to young people. Preaching endowment This relates io an ¢ndOellt donated by all cccle5ia which h&8 closed. It will be used by the Trustees for a specifi¢ preaching projecL 14 Analysi5 of net assets between hrtds Totsl fund$ 81 31 December 202$ Unr¢5tricted funds General DesigDatsd Restrlcted funds TgJ)gibl¢ fixed assets Current a55ets Current liabilities 636,301 (2,290 18,571 20,199 675.071 {2.290 Total net assets 634,012 18,571 20.199 672,782 Page 23
Christadelphian Auxiliary Lecturing Society (fhe) Notes to the Financial Statements for the Year Ended 31 December 2025 Totsl fuDds Y4t 31 December 2024 Unrestrkted funds Gen¢r81 Designated Restricted fullds Tangible fjxed assets Cllent assets Current lÈabilitics 599.053 6,150 26,784 20,696 646,533 6,150 Total net assets 26,784 20,696 640,384 Page 24