OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-08-31-accounts

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

ANNUAL REPORT & FINANCIAL STATEMENTS

YEAR ENDING 31 AUGUST 2025

Docusign Envelope ID 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

REPORT OF THE TRUSTEES YEAR ENDING 31 AUGUST 2025

2024/25 IN NUMBERS 2024/25 IN NUMBERS 5
MESSAGE FROM THE GLOBAL CHIEF EXECUTIVE 6
BACKGROUND AND OBJECTIVES 7
STRATEGIC REVIEW 9
• CREATIVE MISSION 9
• COMMUNITY TRANSFORMATION 13
• PRISONS AND ENTERPRISE 19
• EQUIPPING AND TRAINING 23
• OUR WORK AROUND THE UK 29
• SUPPORTING MISSION 32
• PARTNERSHIPS 33
• STRUCTURE, GOVERNANCE AND MANAGEMENT 36
GROUP FINANCIAL REVIEW 40
• SHARING OUR RESOURCES 42
• TRUSTEES’ RESPONSIBILITIES 49
• INDEPENDENT AUDITOR’S REPORT 51
• FINANCIAL STATEMENTS 55
• NOTES TO THE FINANCIAL STATEMENTS 58

Annual Report for the year ending 31 August 2025 3

Docusign Envelope ID". 5E6EA74F-FA45-88F2-8322-4E3D84EC285D Illlj 5. %. ••-

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THIS YEAR WE’RE CELEBRATING...

84,606 Young people having the chance to hear about Jesus in schools and at gigs

80,000+ Families not going hungry due to the support of Community Grocery Stores

----- Start of picture text -----
6,117
Connections with men
and women living and
working in prison
----- End of picture text -----

323,000 People around the globe being equipped to share their faith through Advance groups

----- Start of picture text -----
106
----- End of picture text -----

Nations around the world running Advance groups

1,250 People being prayed for as 130 young people headed out on The Scattering missions

5

Annual Report for the year ending 31 August 2025

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

MESSAGE FROM THE GLOBAL CHIEF EXECUTIVE

Dear friends,

As we look back on this year it’s been another truly exciting one for The Message Trust as we’ve once again worked in schools, communities, prisons and beyond sharing Jesus’ love in word and action.

I never stop being amazed by the daily stories I hear about how God is changing lives as our teams step out on mission. Whether it’s a young person discovering their true value and identity in Jesus as our bands head into their school; a prisoner discovering a hope and love they didn’t know existed; someone who calls one of the toughest neighbourhoods home knowing they’re not forgotten by God; or an Advance group member finding the courage to share the gospel with their family and friends, to name just a few things.

As we keep faithfully sharing the good news of Jesus across the UK, and now further afield through our international hubs, we’ve seen opportunities to reach more people and places than ever before open up. This year we’ve continued to roll out our ambitions 2024 – 2027 vision, opening new Community Groceries, launching a new schools tour, starting new Eden teams, and seeing Advance groups grow around the globe, plus much more.

As you read this report, I hope you are encouraged by the stories of what God’s doing in lives and be assured this is just a glimpse of what’s been happening.

Our supporters are vital to helping to make mission happen, not only by fuelling all we do through their prayers but also supporting us financially. I would like to take this opportunity to say a huge thank you once again for everything they do.

God bless.

Andy Hawthorne Founder & CEO Global, Message Trust

The Board of Trustee Directors have pleasure in presenting their Annual Report, together with the audited, consolidated financial statements of the charity, for the year ended 31 August 2025.

The Message Trust is a company limited by guarantee and a registered charity governed by its memorandum and articles of association. Charity number 1081467. Company number 03961183. On 27 July 2015 The Message Trust became a cross-border charity registered with the Scottish Charity Regulator (OSCR) Charity number SC045838. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice – Accounting and Reporting by Charities.

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

BACKGROUND AND OBJECTIVES

The Message Trust is a worldwide movement with a passion to share the love of Jesus Christ in words and actions with the hardestto-reach young people and vulnerable adults, through creative mission, community transformation, Christ-centred enterprise and programmes working with those who are poor.

Building on the success and impact of No More Knives, we have launched the No More County Lines tour to help teenagers understand the dangers of drugs, gang culture and drug-related violence whilst equipping them to make informed choices. Each tour is run in partnership with the local church and the police.

Our charitable objectives are to advance the Christian faith primarily amongst young people and vulnerable adults through creative arts, community-based outreach programmes to those who are poor, disadvantaged, deprived and marginalised or who are at risk of reoffending or who have poor employment potential, through education, enterprise, befriending, mentoring, faith-based activities and outreach.

These objectives are being worked out in four main ways:

Creative Mission - we want every single young person to hear the good news of Jesus. Our cutting-edge mission teams share the good news of Jesus in schools. From lessons and assemblies to high-energy gigs run in partnership with local churches, the gospel is clearly explained through music and powerful stories to young people who get to respond to it and connect with their local church. Lessons being taken into schools include:

Community Grocery stores bridge the gap between food banks and supermarkets, playing a vital role in helping to keep families fed. Every store is run in partnership with a local church looking to reach their community. As well as providing affordable food, members can access free wrap around support and courses including debt management, cooking lessons and Alpha courses. It’s about sharing the love and hope of Jesus in word and action.

The Message Trust has a wealth of experience in supporting and resourcing those involved working/living in inner cities and estates. To make sure that those involved in urban mission are resourced well for their work, as well as ensure they have opportunities to develop connections with others ministering in similar areas to them, the Proximity hub was launched. Providing a wealth of free, online resource and community, as well as hosting in person events and an annual conference, Proximity’s vision is to equip urban and estate churches and their leaders as they run mission in some of the toughest

Annual Report for the year ending 31 August 2025 7

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

places across the UK. Prisons and Enterprise – in prisons throughout the UK, we’re providing regular, long-term, accredited education courses alongside friendship and care to men, women and teenagers. Our Message in Prisons outreach workers run courses, Bible studies, chapel services and offer mentoring support to those they work with, through all this building relationships.

Our work continues outside of prisons through our enterprise programmes. Offering employment and training to ex-offenders and those at risk of offending in enterprise businesses based in Manchester and London. Our two-year programme provides team members with full-time jobs in one of our enterprises where they can gain valuable work experience and skills, as well as training, Christian support and discipleship.

Equipping and Training – raising up the next generation of evangelists and equipping them

so that more people can hear and share the gospel is at our core.

Through group mentoring and evangelism training, Advance is equipping and empowering people around the UK and the globe to share the gospel with a new boldness. Ensuring people of all ages can do this, we also run The Charge where our team partner with local churches to run days that will resource them and their young people to tell others about Jesus. Every year we also run week-long mission events around the UK – called The Scattering – where young people we’ve met through The Charge and other areas of work can come and be further equipped and sent to share the good news of Jesus with communities.

Message School of Evangelism is a 10-month gap year style programme through which those who are passionate about sharing their faith get to spend a year being equipped, transformed and sent to share the good news of Jesus in every opportunity.

8

Docu51gn Envelope ID 5E6EA74F-FAA5-88F2-8322-4E3DB4EC285D STRATEGIC REVIEW CREATIVE MISSI

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

Year round our cutting-edge creative mission teams work sharing the good news of Jesus in schools. From lessons and assemblies to highenergy gigs run in partnership with the local church, the gospel is clearly shared through music and powerful stories to young people. Each of them gets the opportunity to respond to it and connect with their local church.

More than ever young people are struggling with their mental health and wellbeing. To make sure young people have a greater understanding of their value, we launched the Still Standing tours that equip students with tools they can use in everyday life to improve their wellbeing. As we do this, young people hear from our teams about their true value, identity and hear more about the Christian faith. This year, 7,557 young people have been part of Still Standing lessons hearing this life changing message.

The No More Knives and No More County Lines tours continued to head into schools around the UK educating young people about the dangers of knife crime (No More Knives tour), gang culture, drugs and exploitation (No More County Lines tour) equipping every student to make positive choices whilst also inviting them to an end-of-tour gig where they would hear more about the hope Jesus offers. Ten tours were run this year, seeing 44,065 young people. During each of these, students chatted to our teams highlighting the positive impact the tour had on them and the decisions they’ll make.

2024/25 saw The Message Trust pilot a brand-new schools lesson – The Ultimate

Influencer. With the aim of encouraging young people to think more about those (online and in person) who shape their perceptions, behaviours, relationships and aspirations. The lesson also introduces students to the role of Jesus within the Christian faith, the ways he’s influenced society and still shapes it today. Each student leaves the lesson equipped with the skills to choose positive influences in their lives and to help them understand their full value and how to be a great influence themselves. Following the successful pilot, The Ultimate Influencer tour will be fully rolled out in 2025/26.

For each tour, we booked a local venue, and students were invited to an end-of-tour gig where they get to enjoy more music from the bands they’ve seen in school, hear more stories of hope as well as the gospel proclaimed from the stage. Each person that attends has the opportunity to respond to the gospel and immediately is connected with a local partner church where they can learn more about Christianity and grow in their faith.

Alongside these tours, Respect ME saw another 21,235 young people in school, making sure that every one of them knows their true value and about the hope Jesus offers. Knowing how tough life can be for young people, no lesson shies away from tackling the issues they may face and equips and empowers them to make wise decisions. As teams headed into schools from Scotland to London and Newcastle to Wales, they see the lightbulb moments when it ‘clicks’ for students and that what they’re sharing is having a lasting impact.

----- Start of picture text -----
10
----- End of picture text -----

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

DANCING FOR JESUS

CHELSEY’S STORY

‘There was a time in life where I thought I had no purpose and struggled a lot with my mental health. In school I got bullied and felt worthless. I felt like everyone hated me. I’d overthink quite a lot and felt anxious most of the time.’

‘I loved dance, but others told I wasn’t any good at it so I lost my confidence. It was then that I heard about Genetik Sessions and it gave me the opportunity to dance again. I felt more worth in myself.’

‘As I got to know people at Genetik they reminded me of family, we all got along and treated each other with respect. They also told me more about how much Jesus loved me and things in me started to change. I opened up about how I felt and was desperate to get to know God better. I started to pray more, got involved in church and got baptised.’

‘Through Genetik I discovered that I can use dance as a way to tell people about Jesus. If someone comes up to you and asks, “Why are you dancing? Why do you look so happy?” My answer is, “I’m dancing for Jesus. because he saved me.”’

‘THERE’S ALWAYS THE LIGHT AT THE END OF THE TUNNEL AND THAT IS JESUS’.

‘I want other people to know how Jesus has turned my life around, so took part in

a course that The Message Trust helps run equipping teenagers to share their faith. This led to me more to wanting to do outreach on the streets of Derby and getting involved in The Scattering mission week last summer.’

‘I was asked to volunteer at Genetik Sessions, which I was nervous about, but instead of this holding me back I chose to trust God and step out of my comfort zone. Doing this has not only boosted my confidence but taught me more about Jesus too. It’s brought me closer to him.’

‘When I started this journey, I was very anxious, overwhelmed and struggled to stay in a classroom. But now I trust God and know that whatever life throws at me is for a purpose and for a reason. If you ever think you won’t get out the darkness, think again because Jesus can get you out of the darkness. There’s always the light at the end of the tunnel and that is Jesus.’

Annual Report for the year ending 31 August 2025 11

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

OUR YEAR

These are the goals we set ourselves last year with details of how we’ve met them and our plans for 2025/26.

Create and distribute a gospel RE lesson The Ultimate Influencer lesson was created and piloted in July 2025. Building on this a full The Ultimate Influencer tour was run over five days in October 2025. At the end of tour gig, 69 Bibles were given out to teenagers wanting to know more about Christianity, and 56 young people attended the follow-up Alpha course run in the school.

Conduct 250 school visits across all our creative mission teams Our teams completed 191 school days throughout the year - 134 Respect ME days and 57 band days. Recruitment is underway to rebuild creative missions team capacity so that the number of school days can be built in 2025/26.

Define the associate model for mission delivery The strategy and plan for this model of mission delivery has been produced and its adoption approved by the leadership team, with plans to roll it out in the future.

Deliver 200 lessons to 15,000 students in schools through our Respect ME work Respect ME delivered 349 lessons to 21,235 students across the UK throughout 2024/25. As they shared with young people about their true value and identity they could see teenagers being impacted by the truths they were hearing, and impact reports highlight that students were planning to make positive changes as a result of the lessons.

Launch our brand-new No More County Lines lessons in schools, and completed 2 school tours in 2024/25

The new No More County Lines lessons were launched and two school tours completed in Blackburn (October 2024) and Macclesfield (July 2025).

Release at least 3 new music tracks from our bands Mission band NXT CHAPTR launched three tracks in 2024/25 which proved instantly popular with young people and were performed in lessons, at concerts and festivals. The releases were Jesus Take The Wheel (April 2025), Heaven Made It Easy (April 2025) and Jumping in the House of God (July 2025). SoulBox also released the song Fingerprint in May 2025.

Launch Genetik Sessions in another UK hub, and maintain 20 regulars in Sharston Genetik Sessions was launched in Derby in November 2024 and has young people coming along each week for urban dance, spoken word and rap/singing lessons. In addition to weekly sessions, the Derby team ran a summer holiday camp called Genetik Xtra. In addition to this, 20 young people regularly attend the sessions in Sharston, as well as to the Winter and Summer school weeks run during the school holidays.

OVER THE NEXT YEAR WE PLAN TO:

12

Docusign Envelope ID". 5E6EA74F-FA4>88F2-8322-4E3D84EC285D TRATEGI COMM TRANSFQRM TION

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

Everyone needs to hear the good news of Jesus, so our teams head into some of the hardest-to-reach places doing this in word and action through Eden and Community Groceries, whilst also equipping those involved in urban mission through Proximity.

As the cost-of-living crisis continues, Community Groceries remain at the forefront of The Message Trust’s work in communities. By providing members and their families with access to the affordable food they need, the stores are a lifeline for tens of thousands of people. September 2025 marks the fifth anniversary of the first Community Grocery opening. In that time the network of stores has helped keep over 80,000 families fed (which equates 225,000 people), provided 15 million meals to those battling food poverty and saved 5,750 tonnes of food from going to landfill. Since day one, Community Grocery stores have been about more than just food, they also provide wrap-around support such as Alpha, debt management, life skills and cookery courses, to members and this has continued to this day.

2024/25 saw the Community Grocery network grow with stores opening in Harpurhey, South Bank and Darlington. As demand for stores continues to grow at a significant rate, a Community Grocery franchise model was launched this year. Operating in exactly the same way as the main network of stores, franchises are launched by local churches who are looking to partner with The Message Trust to launch a Community Grocery but the financial responsibility for the stores belongs to the church partner. This approach allows mission to be scaled up at a faster rate than previously envisaged and even more lives to be impacted by the gospel. This year

franchise stores opened in Kirkby-in-Ashfield, Loughborough and Levenshulme. Heading into 2025/26 the impact of Community Groceries on lives and neighbourhoods continues to grow, so it is planned to launch a number of franchise and Message Trust run stores over the coming year.

Eden teams have continued impacting neighbourhoods running community cafés, kids work, maths tutoring, youth outreach, Alpha courses, community festivals, warm spaces and so much more. Through every activity teams built relationships with their neighbours and created opportunities to tell their neighbours and friends about Jesus. As they do this many are responding to the gospel.

Proximity hub’s mission to resources individuals, churches and organisations involved in urban mission across the UK’s inner cities and estates continued this year. The free resource hub is created by urban missionaries for urban missionaries, and packed with resources, videos, advice, teaching, podcasts and much more covering all areas of mission. Resources launched in 2024/25 included a free downloadable Christmas service complete with service and spoken word videos, carol sheets, service sheet, quiz, micro sermon and prayers; a printed Mark’s devotional that urban missionaries can use to introduce the Bible to people who are new to the Christian faith and weekly topical blogs. As well as the resource hub, Proximity is creating a community online and in-person in order to ease the isolation that those working in urban mission sometimes experience. As part of this, regular gatherings and retreats have been run through 2024/25 which were all well attended.

14

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

ONLY JESUS

ANDY’S STORY

‘I’ve always believed in God but life wasn’t easy. I struggled with drink and drugs doing lots of things I wasn’t proud of. It was so bad that my son, Andy Jr., and I barely talked for five years.

‘Knowing money was tight, my daughter said I should go to the Community Grocery. I was blown away by the choice and what you get for £5, As I signed up, Dan told me how the store worked, about the support courses and the church. It sounded good, but I didn’t think much more about it.

‘My son Owen then started asking to go to church. I’d say ‘‘yes’’ but not take him, as Saturday was when I had a serious drinking session. That May, we found five suicide notes Owen had written crying out for help. Immediately, I knew I had to take him to church.

‘Two weeks later, Owen and I were at the Community Grocery partner church. As I listened, I felt something inside me break, I’ve not looked back. I cut down my drinking and stop smoking weed – something I’d tried to do before and failed. Every Sunday, I was in church.

‘One week I said to God, “I need Pastor Rick to pray with me.” The next thing I knew he was there. The floodgates opened as I knew God had heard me. I gave my life to Jesus, and I shared that I wanted Andy Jr. back.

‘THE CHANGE IN MY MUM CAN ONLY BE JESUS’.

‘After becoming a Christian, Owen decided to get baptised and invited the whole family along. I didn’t think his mum, Karen, would want to go to church, but to my surprise she did. What a day! As we celebrated, Karen said how much she’d liked it and started coming to church too, giving her life to Jesus on Christmas Day!

‘Despite not talking to me, Owen and his sister spent time with Andy Jr. and kept telling him about how his mum and I had changed. When he dropped them home, Andy Jr. agreed to come into the Hut. I took him into a room and said the only thing that mattered. ‘‘I’m sorry.’’ I told him I’d not been the dad he needed and that I wanted to make a new start. I also mentioned that Karen was getting baptised and that we’d love him to be there. He said he’d come saying he needed to “see the change to believe it.”

‘After seeing his mum come out of the water, Andy Jr. went up on stage, grabbed the microphone and said, ‘‘the change in my mum can only be Jesus.’’ We’ve not looked back. I have my son back and every day our family WhatsApp group is filled with Bible verses and worship songs. Jesus is my whole life.’

15

Annual Report for the year ending 31 August 2025

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

OUR YEAR

These are the goals we set ourselves last year with details of how we’ve met them and our plans for 2025/26.

Eden

Revamp the recruitment journey, including onboarding and training for long-term members All recruitment documents have been fully reviewed, updated and reprinted, as part of this the joining and leaving journeys have also been reviewed. In order to develop our ongoing training for team members, a bespoke section of the Eden website has been developed where termly training resources are published for the whole network.

Establish 8 new teams globally

Whilst the work on development of Eden teams stepped up across the globe in 2024/25 and many fruitful partnership discussions are in place, delays outside of The Message’s control and team recruitment taking longer than anticipated meant that one team launched this year. This is Eden Santa Marta, Rio de Janeiro (Brazil) and has made a huge impact in the favela since launching including launching a community library, run a summer holiday club and building relationships with members of their community including those involved in local cartels.

Expand the prayer support network

The April – June 2025 edition of the Message Prayer Calendar was dedicated solely to Eden with three months of daily prayer points. The quarterly prayer calendar was sent to 13,500 subscribers and resulted in a significant increase in prayer support for Eden.

Proximity

Align strategy with other departments

There has been increased synergy with other Message departments and ministries. A partnership with Eden is well established and many Eden team members are actively engaged with Proximity regularly accessing resources and attending events such as the gatherings and Proximity Conference. The Proximity team also work closely with Message regional hubs and have hosted gatherings in a number of hub locations.

Develop a quantifiable and tangible network model to illustrate local impact

Work on this has begun and impact measuring has started to demonstrate the positive tangible effect that the Proximity network is having on the ministry of urban missionaries. Based on these specific goals for the implementation of ongoing impact measuring have been compiled.

Community Grocery

Secure local council and grant support, targeting £250,000 in new funding

This was achieved in 2024/25 with £255,000 raised through new Community Grocery partnerships and direct funding to support the ongoing and development costs associated with the stores.

16

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

Boost impact by increasing sales by 20%

Significant progress towards achieving this goal was made with sales increasing by 12% from £1,705,263 (2023/24) to £1,912,455 (2024/25).

Optimise distribution processes

A central ordering website was launched allowing stores to order from one location. This has significantly improved product range, pricing consistency, and efficiency whilst also helping to improve the financial model of the Community Grocery network.

Launch 6 new Community Grocery locations

New Community Grocery stores were opened this year in Harpurhey, Darlington, Southbank, Kirkby-in-Ashfield, Loughborough, and Levenshulme.

Review all Community Grocery stores and partnerships and establish performance metrics Partner reviews were conducted with every Community Grocery church partner focused on improving the funding and missional impact of each store. Following this the new Moments, Members, and Margins metrics have been introduced across all stores to help continually monitor performance.

OVER THE NEXT YEAR WE PLAN TO:

Eden

Proximity

Community Grocery

Annual Report for the year ending 31 August 2025 17

Docusign Envelope ID 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

Docusign Envelope ID 5E6EA74F-FAA5-88F2-8322-4E3D84EC285D STRATEG REVIEW 2P7essagi" ND. ENTERPRISE

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

Around 8,800 men, women and teenagers are serving prison sentences in England and Wales, and through our work in prisons we have the opportunity to connect with at least 10% of them. Our prisons work covers many areas of the UK including Wales, London, the Midlands and the Northwest, with opportunities to head into even more prisons opening up. Development of a partnership with a prison in North Wales have continued and a service level agreement is now in place with plans to launch work in the prison for the first time in early 2025/26.

This year our Message in Prisons team spent 2,021 hours in prison supporting prisoners and building relationships with them. Through this, they had 6,117 meaningful connections with prisoners and saw 126 men and women respond to the gospel for the first time, as well as many others continue to grow in their faith. Whilst sharing the gospel is at the heart of what the team do, this isn’t just through chapel services and Bible studies. Mentoring programmes equip them for life outside of prison and music classes provide a way that relationships can be built.

And God is moving in prisons, lives are being transformed forever as people find the hope and love Jesus offers. As they discover this, individual lives as well as families are being changed. At the same time, prisoners are also wanting to share Jesus’ love with others on their wings and new Bible studies, and prayer meetings are being started.

But our work doesn’t stop at the prison gates. We continue to support ex-offenders as they settle into life outside prison. Through our Christ-centred enterprises we’re able to offer some of those we work with two

years employment, training and discipleship. Our enterprises in the UK include The Mess Café (Manchester) and Neal Street Espresso (London), plus a growing number of opportunities in Community Grocery stores and the warehousing operations for the store network.

The development of partnerships with organisations such as Homes of Hope has increased the team member referral pipeline through which it is planned to continue growing enterprise over the coming years.

The popularity of our enterprise coffee shops - The Mess Café and Neal Street Espresso – has continued to grow with visitor numbers increasing and the venues continuing to get first class reviews from customers. Events such as training events, weddings and corporate events have continued to be run within the Message Enterprise Centre. However, the largest area of event growth was in the number of events and courses being hosted for Community Grocery members and the local community. As both internal capacity to run events and revenue from external event bookings decreased, a strategic decision has been made to scale back the number of external events held within the centre from 2025/26, focusing attention on community centred initiatives. This decision aligns with the fact that office space within the centre has been let to a number of other community focused charities such as Homes of Hope and Early Essentials, a strategy that will continue into coming years. Building on this further, 2024/25 also saw us launch an affordable clothing store - Message Community Clothing – within the venue for Community Grocery members and the local community.

20

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

IAN’S STORY

Prisons worker, Elisha, first met Ian on a Peacemakers course she was running in his prison. When he started coming along, he was known as a very violent, high-risk person. However, over the course of the programme, God changed him and Ian became peaceful, and stopped causing violent incidents.

Recently, Ian’s teenage son was also sent to prison, at the same age Ian was when he was first given a custodial sentence. Devastated by this, Ian found Elisha so that they could chat and pray together asking Jesus to change things for him and his family. Ian said, ‘I’m going to keep praying for my son to meet with Jesus in prison and I want to make a change in my life so that my cycles don’t repeat in the next generation.’

JOSHUA’S STORY

During his time in prison, Message in Prisons worker Emma journeyed with Joshua, regularly meeting up with him to talk about the Bible and answer his questions about faith. Joshua told Emma, ‘I’m so grateful for you working with me. You’ve helped me find my faith!’

After his release, despite facing some difficulties including homelessness, Joshua decided to go along to the church that Emma had connected him in with while he was in prison. Since then, he’s got stuck in with church life, grown in his faith and told Emma, ‘YOU’VE HELPED ‘I wouldn’t be where I am today without my church. ME FIND MY FAITH!’ They’re my new family. Now I’m living with my mum again and our relationship is so much better. I’ve even got a carpentry internship that I’m loving. It feels like I’m learning the trade that Jesus did!’

21

Annual Report for the year ending 31 August 2025

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

OUR YEAR

These are the goals we set ourselves last year with details of how we’ve met them and our plans for 2025/26.

Continue discussions and preparations to expand work into 2 more UK prisons this year

A service level agreement is now in place and work will begin in HMP Berwyn in September/ October 2025. Discussions with HMP Stoke Heath are ongoing with the aim of launching work in the establishment in 2025/26.

Re-establish work in 2 UK prisons that have remained unrecruited

This year we have been able re-establish and recommence work in HMYOI Wetherby and HMP Cardiff.

Deliver Christmas hampers to inmates at HMP Altcourse

We supplied items for inclusion in the prisons in Hut gift packs so that prisoners knew that they were not forgotten at Christmas and could hear about the true meaning for the season.

Connect over 2,500 times with prisoners and see 100 first time commitments to Jesus During 2024/25, the Message in Prisons team connected 6,117 times with prisons and saw 126 respond to Jesus for the first time as well as disciple other prisoners to grow in their Christian faith.

OVER THE NEXT YEAR WE PLAN TO:

Prisons:

Enterprise:

22

OocusigTr Envelope ID 5E6EA74F-FAA5-88F2-8322-4E3D84EC2B5D PPING ING. TR

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

Advance groups are all about equipping Christians to seize every opportunity to share the gospel with people in ways they can understand. Group members meet together to be sharpened in their evangelism through the free Advance guides, to pray together and encourage each other in their evangelism.

As Christians and church leaders hear about Advance and the training materials, we’ve seen God open doors to launch groups in every single continent (except Antarctica). 2024/25 saw Advance groups continuing to grow at an extraordinary rate. For example, 10,000 groups were launched on one day as Advance held its Global Advance Day in January 2025! A particular area of growth has been across Africa with 5,029 groups launching in Zimbabwe, 11,000 in Malawi, 6,329 in Burundi and 793 in the Central African Republic. By the end of the year, there were over 51,000 groups running across 106 nations helping over 323,000 Christians grow in their boldness to share their faith.

Alongside Advance, we’re also continuing to train up young people so that they can share their faith with boldness. One of the ways we do this is through The Charge (formerly Advance Youth). Partnering with churches that are passionate about equipping their teenagers for evangelism, The Charge team spend a day with a church and their young people training them to share their faith, before heading out into the local community so that everyone can put into practice what they’ve learnt and share the hope of Jesus

with those they meet. During 2024/25 we ran Charge Days in Scotland, Wales, London, the North East as well as other areas of the UK. As young people’s passion to share their faith grows, we’ve seen them starting Christian Unions in their schools, finding new ways to show Jesus’ love in action, and praying for their friends and family.

In July and August, 130 young people joined forces for weeks of mission in London, Sunderland and Cardiff called The Scattering. Over seven days, the young people spent their mornings coming together for prayer, worship and getting equipped in evangelism before heading out in the afternoons to put what they’d learnt into practice. As they stepped out, they prayed for over 1,250 people, gave away 500 Bibles, shared the gospel 725 times and saw 47 people accept Jesus into their lives.

2024/25 also saw us to continue to equip people in their evangelism through Message School of Evangelism, with students not only from the UK but also other nations including Brazil and Germany joining us to spend 10-months to be trained in evangelism and sent to put it into practice. As they headed out into schools, communities and to partner with other organisations in their work, the students prayed with thousands of those they met and shared the good news of Jesus with over 6,000 people, seeing many people respond to what they’d heard and give their lives to Jesus.

24

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

I HAVE TO TELL OTHERS

PRISCILLA’S STORY

‘I grew up in a Christian family, but it wasn’t until I went to a LIFT gig that The Message Trust put on at the end of a schools mission that I fully responded to the gospel.

‘As the band explained that Jesus loved me enough to die on the cross for me, I knew I needed to give my life to him. When they asked if anyone wanted to respond to what they’d heard my hand went straight into the air. The team came and prayed for me and I’ve never looked back. I threw myself into church, began reading my Bible, started praying whenever I could and got baptised. I just wanted to grow closer to God.

‘GOD IS AT THE CENTRE OF EVERYTHING I DO AND THAT IS NEVER GOING TO CHANGE’.

‘When I was 13, someone mentioned The Scattering to me. As they explained that it was a mission week where I’d learn more about Jesus, I knew I was in.

‘I got to The Scattering excited but also knowing I was outside of my comfort zone. Back then was as painfully shy so a week of telling people I didn’t know about Jesus was scary.

‘After the first weekend, my team and I headed into Enfield. I knew I needed to throw myself in so, praying the whole time, I approached a stranger and asked if I could pray for them. And they said ‘yes!’ I couldn’t believe I’d done it. God had given me the confidence I needed to offer to pray for someone I didn’t know and tell them about him. And I knew that if I’d done it once, I could do it again. Something in me changed. I felt a massive urge for people to hear about Jesus, and to be part of telling them. That week on The Scattering changed my life. Not only did shy Priscilla start to disappear but my relationship with God was transformed. I was desperate to tell others about Jesus every opportunity I had.

‘When I was in sixth form, I was asked if I’d take over running the school’s Christian Union and remember thinking that if I can tell strangers about Jesus, I can easily do it with people I know. Every Thursday lunchtime, I put sessions on where people could ask me the questions about being a Christian and we had great conversations. To start with, there were only three of us, but by the end of the year there were almost 20 people!

‘I’m currently at university and still love finding those times to get chatting to people about Jesus and share the gospel with them at any opportunity.’

25

Annual Report for the year ending 31 August 2025

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

OUR YEAR

These are the goals we set ourselves last year with details of how we’ve met them and our plans for 2025/26.

Advance

Increase the number of people in Advance groups to 300,000

Across the globe there are now 323,000 people being equipped in Advance groups. The latest reporting shows that these individuals are across 51,000 groups in 106 different nations.

Work to ensure at least two-thirds of the Advance nations have ambassadors

42% of Advance nations have ambassadors in place. During 2024/25 a strategic decision was made to direct the available funding into establishing new groups within Advance nations and equip these for evangelism, rather than direct monies into ambassador recruitment.

Improve accessibility to Advance mentoring guides by developing a comprehensive digital journey

Work on a new Advance website began during 2024/25 which aims to improve the digital journey for new and existing group members internationally. The multi-lingual site will be available in the five primary Advance languages and make sessions available online. The new website will also make all translated versions of the Advance guide available online.

Appoint heads of Advance for Latin America, East Asia, and Europe

To reflect the significant growth of Advance across different nations, there was a strategic shift during 2024/25 away from appointing continental heads for Advance to establishing a wider leadership team for each continent. Each leadership team will be able to encourage and equip groups more effectively across multiple nations. This year, the leadership team for South Asia and Africa, the two continents with the greatest growth were established.

Message School of Evangelism

Develop a growth strategy report to reach 100 global students in 5 years

We are working on a multi location approach to for the Message School of Evangelism and plan to have 100 global students by 2028.

Recruit 40 students for September 2025 course

73 applications were received for the September 2024 intake, however we had multiple visas rejected and a lower intake of UK students than hoped for. We also had to be careful on the number of students we accepted from countries deemed as high risk for visas.

The Charge (formerly Advance Youth)

Launch the rebrand of Advance Youth, as ‘The Charge’, still a movement of young people being equipped to share their faith at monthly training events, but with its own core identity, separate from ‘Advance’

We successfully launched the rebrand of Advance Youth to The Charge in December 2024. It has been incredibly well received and has enabled us to grow faster and have a wider impact.

26

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

Run at least 8 Charge days across the year and launch The Charge into at least 2 new areas In 2024/25 we launched The Charge in Wales and Sunderland, as well as further afield in The Netherlands and Brazil. The time taken to undertake the rebrand meant that five Charge days were run, however interest from churches about days has grown and we are hoping to build this significantly during 2025/26.

The Scattering

Run 3 Scattering mission weeks with 90 young people taking part across the nation We successfully ran 3 Scattering mission weeks in Cardiff, London and Sunderland with 130 young people involved in total, a significant increase from the 80 that were involved the year before.

OVER THE NEXT YEAR WE PLAN TO:

Advance

Message School of Evangelism

The Charge

The Scattering

Annual Report for the year ending 31 August 2025 27

Docusign Envelope ID 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

Docusign Envelope ID 5E6EA74F-FA45-88F2-8322-4E3D84EC2B5D UNT EVISY COFIEEI.. RWOR EHE".UK': . ROUND , •*

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

The work of The Message Trust continues to grow around the UK, and today we have hub teams in the North West, North East, Scotland, Wales, London, Midlands and Yorkshire & Humberside.

In each location, as we’ve continued to build our work and church partnerships, opportunities to reach out have continued to grow. Through the hub teams, we’ve identified new and exciting mission opportunities in schools, prisons and local communities.

Some of the highlights from our hub teams across the UK during 2024/25 include:

North East

East Midlands

London

North West

30

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

Scotland

Wales

volunteers has meant that sadly the work of Cardiff Street Pastors came to an end during 2024/25.

West Midlands

Yorkshire and Humberside

31

Annual Report for the year ending 31 August 2025

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

SUPPORTING MISSION

As The Message Trust has continued to grow, the in-Hut operational teams have continued to support mission activity around the UK as well as through Community Grocery stores.

IT and Information Systems has to provide infrastructure, support and software assistance to the whole organisation. As the Community Grocery network has grown, they have supported the IT systems in the different stores, whilst also developing a new Community Grocery app that will ensure membership and shop visit data can be managed robustly and the support offered to stores can be even more effective. Looking into 2025/26, we will be implementing a new Customer Relationship Management system to improve both supporter care systems and the efficiency of internal processes.

The facilities team have continued to support teams and projects across our headquarter building, hub offices, enterprise venues and Community Grocery stores. A large focus of their work this year continued to be the refit of premises for Community Grocery stores,

refurbishing and maintaining properties for Message School of Evangelism students as well as ensuring maintenance issues associated with these are resolved in a timely manner.

Our In-house design and communications department continue to be instrumental in equipping and resourcing mission teams as they step out into schools, communities and prisons, as well as creating Advance materials. The team are also responsible for the promotion and marketing of Community Grocery stores to each community they are serving. Alongside this, they have played a key role in major fundraising campaigns that have run throughout the year. They also continued to deliver supporter communications, including editions of Flow magazine, supporter prayer updates, a suite of websites, and email and social media campaigns. The implementation of a proactive communications strategy continues to yield results and has helped highlight the work of The Message Trust within the local and national media.

32

Docusign Envelope ID 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D STRAT Ic EVIEW- .me55age CELE PARTN RSHIPS

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

The Message Trust’s work and mission activity is funded through the kind and generous donations of supporters, organisations, trusts and grant organisations. Without their support our vital work would not be possible.

We always strive to maintain the highest standard of supporter care, ensuring that each of our donors are kept updated about the impact their donations are having on lives. To ensure this we have donor care activities in place, which we plan to increase further throughout 2025/26.

As part of our fundraising activities this year, we ran a series of ‘Message on Tour’ events and vision nights in different hub areasaround the UK giving us a chance to connect with new supporters, deepen relationships with existing supporters, and raise awareness of our work with new individuals and organisations. Those who attended the events told the teams that they learnt a lot about the work of The Message Trust and were encouraged about the impact mission was having on lives.

This year marked 10 years of The Message Trust’s hub in London and Wales. The London anniversary was celebrated at an Urban Hero Awards Dinner in May 2025. Supporters were invited to the awards dinner where they not only got to hear about the impact of The Message Trust’s mission in London and our plans to step this up further over the coming years, but also got to celebrate all God has done in the lives of individuals as they’ve turned their lives around and become our 2025 Urban Hero Awards winners. A similar celebratory dinner is planned for our Wales hub in September 2025.

Following the success of the first Partners Weekend, a second weekend was run in May 2025. Donors, both those who had attended in 2023/24 and new attendees, were invited to join members of The Message Trust team to hear more about our work and its impact over the course of three days. The weekend was used to provide an update on our threeyear vision and set out plans to step up activity over the coming years.

June 2025 saw the Message Cycle Challenge team take on a new challenge. Over 9 days, a team of cyclists rode over 1,000 kilometres across Brazil up a height almost equivalent to Mount Everest. As they cycled from Curitiba to Rio de Janeiro the team raised vital funds for The Message Trust to help us step mission up even further.

In addition to in-person events, in November 2024 we held another online fundraising dinner as part of our Christmas campaign. The event shared powerful stories of the transformation happening in the lives of Community Grocery members, as well as more about the impact stores are having on their lives. The dinner was part of a larger campaign to raise vital funds to keep Community Grocery stores stocked and help finance new stores.

This year, we built relationships with a number of corporate partners who are supporting our work, especially related to the Community Grocery. This includes The Flava People who continue to help fundraise monies toward the costs of establishing a new store. The developing corporate partnerships work has also allowed teams of volunteers from a number of organisations to spend time with us as part of their Corporate Social Responsibility programmes.

During 2024/25 responsibility for grant funding applications was brought in-Hut with our Partnerships team helping to co-ordinate this, make applications and report to trusts.

The Message Trust is also registered with the Fundraising Regulator and as such subscribes to The Code of Fundraising Practice along with its four core values to be legal, open, honest and respectful. Anyone considered to be vulnerable, and our Community Grocery members are not contacted by The Message Trust for fundraising purposes, and flagged as such on our contact database, to prevent this happening.

The charity and its agent have received no formal complaints in the last year about its fundraising activities.

34

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

OUR YEAR

Conduct 200 church visits, including partner pack asks 89 church visits were conducted with key church partners during 2024/25.

Review fundraising strategies in the USA

Work researching, planning and preparing for these strategies was undertaken this year. This included finding a suitable team to apply for funding grants to support this area of our work. Reduce the regular donor attrition rate to 10% of regular fundraising income

The donor attrition rate was above this goal this year, however a new comprehensive strategy is in place for 2025/26.

OVER THE NEXT YEAR WE PLAN TO:

Annual Report for the year ending 31 August 2025 35

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

STRUCTURE, GOVERNANCE AND MANAGEMENT

The directors of the charitable company (“the charity”) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. A Trustee Indemnity policy was in place during the financial year to cover itself and its Trustees.

The Board of Trustees has a variety of experience including both Christian ministry and commercial business skills. They meet quarterly to oversee the vision and strategies of the charity. Executive Directors have been appointed by the Trustees to oversee the dayto-day operations of the charity.

The Board is accountable to the Charity Commission for the careful use of charitable and other public funds provided in a variety of forms, and for the achievement of appropriate performance standards in service delivery. The Board also undertakes at least one additional annual away-day for the purposes of further developing the vision and strategic direction of The Message Trust, and to concentrate on continuous improvement in performance.

With the growth of activities of The Message Trust, an increasing level of expertise is required on a day-to-day basis and an established senior management team is in place that is capable of running the affairs of the Trust. The Trust’s senior management team is the Executive Board, headed by the Global Chief Executive, Mr A Hawthorne. The Executive Board meets monthly, and its members are both jointly and individually accountable via the Global Chief Executive to the Board of Trustees. The Global Chief Executive provides overall strategic leadership, with particular responsibility for global development and oversight of international Message hubs and ministries,

while retaining input into UK operations. Day-to-day leadership of the Trust’s UK-based ministries and hubs is delegated to the UK Chief Executive, Mr S Ward. The Global and UK Chief Executives work closely together to ensure alignment across all activities. Day-to-day management matters are further scrutinised by a cross-functional team of internal departmental managers who meet regularly, and monthly management accounts are utilised by the Senior Management team to ensure financial budgets and fundraising targets are being met. This group’s work is referred back to the Trustee’s whenever a more significant matter of policy or other key decision-making arises.

The Message Trust recognises the importance of our staff and aims to help them to develop their potential, improve their skills and gain greater job satisfaction.

Trustee Recruitment and Appointment

The Trustees’ recruitment is by personal contact of existing Trustees and the Executive Team. Potential Trustees typically attend board meetings prior to their appointment in order to meet other members of the Board and Executive team to ensure they are a sound match and share the vision and values of the charity. They are then elected by the Board of Trustees in consultation with the Global Chief Executive, on the basis of their expertise, professional experience and qualification, wisdom and advice that they can bring to the Management and Administration of the Trust. Training and induction are provided to new Trustees as appropriate.

36

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

OUR CULTURE

Priority of Prayer

A rhythm of daily, weekly and monthly prayer lies at the heart of The Message as a ministry.

At the beginning of each day a half hour daily prayer time (one hour on Tuesdays) is mandatory for all staff as a key time to reflect, prayer, refuel and receive Bible teaching. We also encourage all staff to spend at least an additional half-hour in prayer during a weekly time in our prayer room on Tuesday afternoons.

Our monthly prayer days have become increasingly essential for all staff to come together and prayer for our work, as well as keep up to date with news and stories from across the movement.

Staff & Volunteers

The Message Trust and the Message Enterprise Centre employed an average of 168 personnel this year (2024: 185). This includes full-time and part-time staff.

Volunteers play a key role in helping us deliver both our front-line missional work, behindthe scenes support and in our partnership with local churches. Our dedicated volunteer team are invaluable to helping us support people, communities and to keeping families fed. Commitments this year ranged from fulltime volunteers work based in our offices to people volunteering in Community Grocery stores or on an ad hoc basis at events.

In total this year, in the region of 278,000 hours (2024: 256,800 hours) were freely given in support of our activities.

37

Annual Report for the year ending 31 August 2025

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

RISK MANAGEMENT

Risk awareness is integral to the Message Trust’s overall management effectiveness. All Executive Team members and Senior Managers carry out regular reviews of the risks affecting their areas of the Trust’s activity, including, but not limited to, financial, operational, health & safety, and safeguarding risks. Wherever possible the risk is quantified using financial values and other qualitative assessments, in order to determine the overall priority level of the risk. Status reports detail any changes to the overall levels of risk to The Executive Team and Board of Trustee, particularly when introducing a new activity. See the going concern note for further details of the assessment of financial risks facing the charity.

The Board of Trustees consider the consolidated impact of all risks annually, recognising that some risk is positive and beneficial in assisting the organisation to stretch and grow, particularly in terms of innovation. A standardised risk analysis and mapping procedure assists the Trust to identify, evaluate and rank any special risk and audit needs or manage any corrective action required, taking into account the impact and likelihood and the known strengths and weaknesses of internal controls.

Operationally the activity of The Message Trust is split into two parallel functions: Mission and Support.

with young people and/or vulnerable adults and their families. Each mission project and department has its own branded identity as follows:

Mission encompasses staff & volunteers with regular or frequent face-to-face contact

38

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

OUR CHARITY DETAILS

Company Limited by Guarantee

Registered Charity Number

1081467 (England and Wales) SC045838 (Scotland)

Registered Company Number

03961183

Registered Office

Lancaster Hut, Harper Road, Sharston, Manchester, M22 4RG

The Board of Trustees

G. J. Haynes (Chairman) R. D. White Dr A. L. Orr-Ewing A. C. Leakey Dr L. Neilson F.C. Bruce (Appointed 3 December)

Company Secretary

I. Rowbottom

UK Leadership Team

Andy Hawthorne OBE - Global Chief Executive Officer Sam Ward - UK Chief Executive Officer Ian Rowbottom - Chief Operations Officer Danielle Campsall - Chief Admin Officer Gary Smith - European Hubs Director Sam Hawthorne - Director of Enterprise Ben Jack - Global Head of Advance Sarah Small - Head of Eden Sam Peach-Barnes - Chief Financial Officer

External Auditors

Menzies LLP, One Express, 1 George Leigh Street, Manchester, M4 5DL

Bankers

National Westminster Bank PLC, 699 Wilmslow Road, Didsbury, Manchester, M20 6NW

Investment Managers

Annual Report for the year ending 31 August 2025 39

Docusign EnvelopÈ ID". 5E6EA74F-FA4&88F2-8322-4E3DB4EC2BSD FINANCIAL REVIEW 111 IN VIÉW

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

Graph of Income Split: Year Ending 31 August 2025

----- Start of picture text -----
Other income
Income from charitable activities 1 %
8 %
Gifts from organisations
Gifts from Individuals incl.GA
11 %
39 %
Community Grocery sales
%
Grant income
22 %
----- End of picture text -----

Community Grocery sales 19 %

Graph of Expenditure by Activity: Year Ending 31 August 2025

Raising funds Other expenditure 3 % 6 % Eden and Proximity 5 % Community Grocery Creative Missions 40 % 5 % Equipping and training 9 % Message hubs 15 % Prisons and enterprise

17 %

41

Annual Report for the year ending 31 August 2025

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST REPORT OF THE TRUSTEES

YEAR ENDING 31 AUGUST 2025

SHARING OUR RESOURCES

Our commitment to helping others around the world who share our heart for the poor and unreached is expressed through our tithe fund, through which we donate a proportion of our unrestricted charitable income to other organisations and charities who share similar objectives to The Message Trust.

Our giving from our Tithe fund in 2024-25 totalled £815,373 (2023-24 £703,474).

We gave £264,485 to our Advance Ambassadors around the world who work to equip, encourage and empower the church to make evangelism a priority through small group mentoring.

Compassion UK received £42,420 (2022-23 £42,420) for child sponsorship in Haiti.

We continued our support of Life Association (a related party link with Simon Hawthorne) through a gift of £27,583 (2023-24 £27,583) to help provide schooling for Dalit orphans in Machilipatnam, India. £10,000 was given to Stand By Me (2023-24 £10,000) whose mission is to rescue kids from terrible circumstances, then do whatever it takes to provide the care, love and attention they need to thrive. £12,567 was given to Christian Restoration (2023-24 £12,000), plus £4,600 in one-off gifts (2023-24 £10,180) whose overall aim is to advance the Christian faith for the benefit of the church and the public. A total of £16,000 was given to Ignite (a related party) including £9,500 to support their ministry building new churches in India (2023-24 £16,000) and £6,500 to Ignite Big Idea in the UK (2023-24 £3,000).

We also gave significant gifts to the following projects: £15,000 to New Wine who encourage and equip leaders through hosting summer conferences, delivering Church-based training and publishing resources. £12,000 to Embassy Bus providing emergency accommodation for people who are homeless in Manchester (2023-24 £12,000). £11,604 to CRMI (2023-24 £11,604) for child sponsorship in Uganda. £14,993 towards Christmas Hampers for our Community Grocery members (£11,268 2023-24). £10,000 to Barnabus, which is a Christian charity offering practical, emotional and spiritual support to rough sleepers and those who are vulnerably housed (2023-24 £13,798).

Other gifts to our Message partners in the UK and beyond from Other Projects (per note 5) included £41,337 to Message Netherlands (2023-24 £27,036); £10,000 to Message Germany (2023-24 £12,860); £20,000 to Message South Africa (2023-24 £7,700); £Nil to Message Canada (2023-24 £6,008); £36,934 to Message Uganda (2023-24 £25,243); £26,000 to Message Brazil (2022-23 £8,163); and £Nil to Eden Kensington for their community pantry (20223-24 £500).

There was also support for £33,340 bursaries towards Message School of Evangelism (MSE) students to be trained, equipped and resourced to reach the lost through evangelism training. Students are given first-hand experience in sharing the gospel in different settings and contexts (2023-24 £38,392).

42

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST REPORT OF THE TRUSTEES

YEAR ENDING 31 AUGUST 2025

GROUP FINANCIAL REVIEW

The 2025 accounts have been prepared in accordance with the Charities SORP (Statement of Recommended Practice) (second edition – October 2019) Accounting and Reporting by Charities: applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), as published January 2022.

The Trustees have taken the opportunity to review all The Message’s key accounting policies to ensure that they continue to be in accordance with the requirements of the Charities SORP (FRS 102) and best accounting practice.

Whilst these steps have resulted in enhanced disclosures in the financial statements, it has not been necessary to make any significant amendments to key accounting policies.

Financial review of the year

Overview

In 2024/25 we continued to work towards building operational and financial resilience, whilst maximising opportunities for sustainable growth. During the year, our overall donations increased compared to the prior year £7.5m (2024: £7.1m), reflecting the strength and diversification of our fundraising efforts. Hence, an overall increase in total income £10.3m (2024: £9.9m).

Net surplus in the year

In 2025, we have a net surplus after all gains of £1.3m (2024: net expenditure of £0.1m). Total gains in the year were £1.4m (2024: £0.2m), predominantly arising from the upwards revaluations of 12 of the group’s investment properties and 2 further properties held as fixed assets for the charity’s own use. Before all gains, there is a net deficit of £0.05m (2024: £0.3m deficit), as our income totalled £10.3m (2024: £9.9m), with an expenditure of £10.4m (2024: £10.2m).

In 2025 we have net income on unrestricted funds of £1.3m (2024: £0.3m net expenditure ) and net income on restricted funds of £0.03m (2024: £0.2m net income), after transfers and other recognised gains.

Income

Income was £0.4m higher this year, £10.3m, versus prior year (2024: £9.9m), which was due to increased income across a number of sources of donations and charitable activities.

Total income from Donations and Legacies, including Gift Aid amounted to £7.5m (2024: £7.2m), an increase of £0.3m. The most significant growth was in the form of grants from Trusts and Foundations of £0.7m to £2.1m (2024: £1.4m), followed by gifts from Organisations of £0.4m to £1.2m (2024: £0.8m) as seen in note 3. These were netted off in the year by the expected reduction of £1.2m from Gifts via Stewardship/CAF £1.3m (2024: 2.5m), due to a multi-year pledge from a major donor coming to an end. Positively, the charity successfully strengthened and diversified its fundraising success in other areas to essentially compensate for the decrease this year.

43

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

REPORT OF THE TRUSTEES YEAR ENDING 31 AUGUST 2025

Income from sponsored events was also higher this year, £0.3m (2024: £0.1m), while income from legacies increased notably to £0.2m (2024: 80k). Otherwise, fundraising income has stayed largely consistent with last year, overall, a very positive outcome given the ongoing financial strain on our donors and sustained high levels of inflation.

Charitable activities generated additional funds during the year, with Community Grocery contributing most significantly, at 68% of this income. Sales from the Community Grocery stores increased 12% to £1.9m this year (2024: £1.7m), primarily driven by the opening of 3 new stores, as well as growing the number of memberships across our network and improving our product range contributing to higher customer footfall.

Social Enterprise Income was static at £0.4m (2024: £0.4m), the majority of this coming from our two Cafés used for training ex-offenders and those with barriers to employment (The Mess Café and Neal Street Espresso); Rental Income reduced by £50k to £0.2m (2024: £0.25m), Other Project Income (including the various Eden Partnerships and Prison projects) was down £25k £0.1m (2024: £0.1m), and Message School of Evangelism income, predominantly from course fees, totalled £50k (2024: £50k) as student numbers were close to those in prior year.

Income from Other trading activities, 100% of which goes towards supporting the objects charity, increased to £60k in 2025 (2024: £33k), this was due to corporate sponsorship of our London Urban Heroes Awards, which was not held in prior year

It’s clear that the charity's primary source of revenue continues to be donations and legacies, £7.5m of £10.3m total income, or 73% (2024: 72%). Half of these donations came via individuals, either directly or indirectly through an intermediary such as Stewardship, or from gift aid claims made possible by their donations. The stories presented in this report of lives changed by the gospel of Jesus Christ are all made possible by the incredible generosity of our devoted contributors. The Trustees would like to express their sincere appreciation to everyone who supported us this year; their generosity and kindness are demonstrated in this report.

A healthy proportion of total income was unrestricted 79% (2024: 76%) which enabled adequate financial flexibility and the use of funds for emerging needs and opportunities during the year while supporting the charity’s core operations and governance costs. Restricted funds represented 21% (2024: 24%) of total income funds which played an important role in supporting specific charitable activities in line with funder objectives.

44

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

REPORT OF THE TRUSTEES

YEAR ENDING 31 AUGUST 2025

Expenditure

Total expenditure during the year was £10.4m an increase of £0.1m on prior year (2024: £10.2m), and a return to 2023 levels of spending.

Spend on Charitable activities (including associated support costs) was £10.1m, 97% of total costs in the year, (2024: £10m – 97%). This increase appears largely due to the £0.1m increase in spend on the Community Grocery network this year, as expected with the opening of new stores and shops becoming busier, we are seeing an increase in staff costs and cost of goods to stock the grocery shelves.

The cost of Raising Funds amounted to £0.3m in 2025, 3% (2024: £0.3m – 3%), as per Note 4a.

The Charity slightly increased its spending on tithes this year by £50k to £0.8m (2024: £0.7m). Tithes are availed to other exceptional ministries who share our goals but work in other ways or in locations where The Message does not yet have a presence.

Governance costs of £36k (2024: £21k) includes the expenses associated with Trustee Board meetings, Trustee elections, maintaining our constitution, external audit and core executive management.

Balance Sheet

The charity's balance sheet was bolstered by £1.4 million as net assets increased to £9m (2024: £7m), predominantly as a result of the upwards revaluations of a number of investment properties and fixed asset properties at the end of the year. The strength of the net asset position indicates a healthy position as the charity has the assets required to fund and carry-out its initiatives and deliver its commitments to the community.

No withdrawal was made from The Message Trust’s General Investment Account (GIA) during the year (2024: £750k withdrawn), which accounts for the fairly static position of Financial Investment Analysis £0.9m (2024: £0.9m) in note 12.

Subsidiary undertakings

The Message Trust established a second subsidiary charitable company, in 2012, The Message Enterprise Centre (MEC), which is included in the consolidated accounts.

During 2013 The Message Trust established an associate – Eden Network Merseyside, which became a registered charity on 8 July 2013.

Investment Powers and Policies

The Trustees have the power to invest surplus funds of the charity in investments, securities and property as they think fit. The current policy of the Trustees is to invest funds not required in the short term by the charity into a range of Treasury, Capital Bond and Instant Access or Fixed Term Deposit accounts which bear competitive rates of interest.

45

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST REPORT OF THE TRUSTEES YEAR ENDING 31 AUGUST 2025

Funds not required in the Medium to Long term are invested in a General Investment Account (GIA) through Juniper Wealth Management Ltd, the Trustees appointed Investment Manager.

The Trustees have a written investment policy which considers the social, environmental and ethical impact of investments, as well as the types of securities to be invested in, the acceptable risk exposure, and expected time horizon for the charity’s invested funds. Juniper are instructed to maintain the Charity’s GIA in-line with this policy, which is reviewed periodically by the Trustees.

Reserves

The Trustees have adopted a reserves policy which they consider appropriate, to ensure the continuing ability of both The Message Trust and the Group to meet its objectives and obligations.

The total funds held by the Group at 31 August 2025 are £8.6m (2024: £7.3m), of which £0.6m (2024: £0.5m) are restricted and not available for the general purposes of the charitable group.

During 2025, in order to be more prudent and safeguard the charity’s financial stability, the Trustees approved a change to the reserves policy, increasing the amount the Message Trust aims to accumulate in general reserves, from one month’s staff costs to at least one month’s staff costs plus fixed operating expenditure. At the end of August 2025, under this new policy, the reserves target was set at £663k (2024: £401k, previous policy). This is our minimum base level for reserves, however, given the degree of uncertainty in the economic climate at present we are currently holding reserves above this level. The amount of General Funds, excluding restricted and designated funds and fixed assets, freely available to spend on any of the charity’s purposes as at 31 August 2025 was £850k (2024: £648k) which is £187k (2024: £247k) in excess of the minimum reserves set out in our reserves policy.

We recognise that the long-term economic climate is still uncertain, and therefore the Trustees’ have set revised financial budgets for the coming year, which they believe to be sustainable, with the help of our donors. With this in mind, the Trustees have judged it appropriate to maintain the amount held in general reserves in line with this policy. Further details of the financial planning reviewed by the Trustees are in the going concern note on page 58.

The Trustees have continued to designate funds to underwrite future mission projects. The Group has unrestricted funds at 31 August 2025, totalling £8m (2024: £6.7m), of which £3.1m (2024: £2.3m) has been designated for underwriting a variety of future mission projects by The Message Trust, and a further £4.1m (2024: £3.8m) by The Message Enterprise Centre. A significant proportion of these designated funds are held in the form of buildings and other fixed assets, which are an ongoing resource for future mission projects across the group. The designated fund for Future Mission Projects can only be realised by disposing of £ 2.9m (2024: £1.8m) the amount of tangible fixed assets held by The Message Trust at 31 August 2025, whilst The Message Enterprise funds rely on the separate disposal of £3.8m (2024: £3.8m) the amount of tangible fixed assets and investment properties held by The Message Enterprise Centre. Therefore, the total held by the Group for Future Mission Projects in the form of buildings and other fixed assets is £6.7m (2024: £5.6m).

46

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST REPORT OF THE TRUSTEES

YEAR ENDING 31 AUGUST 2025

Grant making Policy

Grants are made to Eden Partners or to designated individuals directly associated with those Partnerships. Currently there are 20 active Eden teams globally (2024: 22), 6 of which were in receipt of grants during the year (2024: 9) and work is ongoing to establish others. Part of the aims of The Message Trust are achieved through these partnerships, which employ full-time and volunteer youth and community workers. These workers seek to positively impact the people in their area, irrespective of religion, colour or background.

Student bursaries are also made to Message School of Evangelism students, who would otherwise not be able to finish their course. The Message School of Evangelism fulfils the objectives of the charity by providing training courses to Christian youth workers and others.

Grants are provided to new international Message hubs, these charities operate as independent legal entities, responsible for their own finances, but share a global board of directors. The Message Trust UK provides some grant funding to each new international hub for at least the first 3 years to help establish their work on the ground and allow time for them to become financially sustainable.

Remuneration Policy

The remuneration policy seeks to balance our Christian values and the need to attract and retain staff with appropriate qualifications and skills.

Our minimum wage is based on the Living Wage as set by the Living Wage Foundation, which is higher than the National Living wage as regulated by HMRC.

The UK Leadership Team review the organisations pay scales by benchmarking against similar jobs in the UK and a London weighting is applied where appropriate. We review the retail price and consumer price indices for inflation on an annual basis, combined with the financial position of the charity, before deciding upon any annual increments for inflation. Individual staff salaries are reviewed annually, with mid-term reviews every 6 months.

The Executive pay is set within the same pay grade structure. The Trustees set and approve the salary for the Global Chief Executive and UK Chief Executive on an annual basis, by benchmarking against similar sized Charities with reference to the Association of Chief Executives of Voluntary Organisations (ACEVO) annual Pay and Equalities Survey. Details regarding employees with salaries above £60,000 can be found in note 7 of the Financial Statements.

Social Investment Policy

In order to provide appropriate affordable housing for our Message School of Evangelism Students during their one-year course, as well as providing refurbishment and building maintenance opportunities for our Message Enterprise Building Team Members the charity has adopted a policy of investing in local Wythenshawe properties, rather than renting properties from local landlords. This policy started in 2016 and has continued since then.

47

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST REPORT OF THE TRUSTEES

YEAR ENDING 31 AUGUST 2025

Principal Risks and Uncertainties

The Trustees have identified four principal risk areas for both The Message Trust and its subsidiary The Income from Message Enterprise Centre. These cover potential risks to the reputation of both charities, financial Charitable Other Income Graph of Income Split: sustainability, safeguarding of young people & vulnerable adults, and cyber security, arising from both internal Activities 1% Year Ending 31 Aug 2025 and external factors. The principal financial sustainability risks present at the year-end are related to the Gifts from 8% Organisations sustained price rises and high levels of inflation across the UK, much as a result of new and continuing global 11% conflicts and geopolitical instability and uncertainty, which are indirectly increasing operational costs for the Gifts from charity, limiting the disposable income of our donors and having an acute impact on our community grocery Individuals incl.GA 39% members, increasing the level of demand for our services. The Trustees have adopted a number of measures to counter each of these risks, to reduce the likelihood that they will adversely affect the charity.

Community These strategies are reviewed periodically to ensure they remain effective and are considered sufficient Grocery Sales measures to protect the charitable group, its staff, and beneficiaries from significant harm. 19%

The Trustees assessment of these financial risks is discussed in more detail in the ‘Going concern’ note on page 58.

Grant Income 22%

48

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST REPORT OF THE TRUSTEES YEAR ENDING 31 AUGUST 2025

DIRECTORS AND TRUSTEES

The directors of the charitable company (“the charity”) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.

The trustees serving during the year and since the year-end are shown on page 39.

RELATED PARTIES

A summary of transactions with related parties is set out in note 18 of the financial statements.

TRUSTEES’ RESPONSIBILITIES

The Trustees (who are also directors of The Message Trust for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and the group at the end of the year and of the income and expenditure for the year then ended.

In preparing those financial statements, the Trustees are required to select suitable accounting policies, as described on pages 58 to 65, and then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable. The trustees must also prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operations.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees also confirm that:

49

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

REPORT OF THE TRUSTEES

YEAR ENDING 31 AUGUST 2025

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The annual report was approved by trustees of the charity on 03 June 2026 and signed on its behalf by:

Gordon Haynes (Chairman) Date: 03 June 2026

50

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE MESSAGE TRUST

Opinion

We have audited the financial statements of The Message Trust (“the parent charitable company”) and its subsidiaries (“the group”) for the year ended 31 August 2025 which comprise the Consolidated Income and Expenditure Account, the Consolidated and Charity Balance Sheet, the Consolidated Statement of Cash Flows and the notes to the financial statements, including a summary of significant accounting policies in note 1. The financial reporting framework that 6has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

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’s responsibilities for the audit of the financial statements section of our report. We are independent of the Group and parent charitable company 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 Group’s or the parent charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are 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.

51

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE MESSAGE TRUST

Other information

The other information comprises the information included in the annual report, including the Report of the Trustees, other than the financial statements and our auditor’s report thereon. The Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the other information contained within the annual report. 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.

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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Group and the parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the report of trustees.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

52

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE MESSAGE TRUST

Responsibilities of the Directors

As explained more fully in the Directors’ Responsibilities Statement set out on page 49-50, the Directors 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 Directors 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 Directors is responsible for assessing the Group’s and the parent company’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 Directors either intends to liquidate the Group or the parent company or to cease operations, or has no realistic alternative but to do so.

Auditor’s 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.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s web-site at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and addressing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

53

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE MESSAGE TRUST

Due to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing fraud or noncompliance with laws and regulations and cannot be expected to detect all fraud and non-compliance with laws and regulations.

Use of our report

This report is made solely to the Company’s members, 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 Company’s members 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 Company and the Company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Sue Hutchinson FCCA (Senior Statutory Auditor)

For and on behalf of Menzies LLP Statutory Auditor One Express 1 George Leigh Street Manchester M4 5DL

04-Jun-2026

54

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING A CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDING 31 AUGUST 2025

A further description of our responsibilities for A further description of our responsibilities for the audit of the financial statements is located on the Financial financial statements is located on the Financial financial statements is located on the Financial
Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our
auditor’s report. Unrestricted Restricted Total Total
Funds Funds 2025 2024
Use of our report Note £ £ £ £
This report is made solely to the parent
INCOME		 charitable company’s members, as a body, in accordance with
Chapter 3 of Part 16 of the Companies Act 2006, and to the parent charitable company’s trustees, as a
Donations and Legacies
3a
5,382,424
2,145,390
7,527,814
7,194,824
body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations
Income from Charitable activities
3b
2,720,505
667
2,721,172		 2006. Our audit
2,638,538
work has been undertaken so that we might state to the parent charitable company’s members and
Income from Other trading activities
3c
31,409
26,483
57,892
33,196
trustees those matters we are required to state to them in an
Investment Income
3d
29,606		 auditor’s report and for no other purpose. To
-
29,606
65,910
the fullest extent permitted by law, we do not
TOTAL INCOME		 ~~accept or assume responsibility to anyone~~ ~~other than the~~
8,163,944
2,172,540
10,336,484
9,932,468
parent charitable company, parent charitable company’s members as a body and the parent charitable
company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
EXPENDITURE
Raising Funds 4a 281,097 - 281,097 275,643
Charitable Activities 4b 7,736,676 2,374,012 10,110,688 9,972,585
Sue Hutchinson FCCA (Senior Statutory Aud~~itor)~~
TOTAL EXPENDITURE
8,017,773		 2,374,012 10,391,785 10,248,228
For and on behalf of
Net Income / (Expenditure) before
Investment gains		 146,171 (201,472) (55,301) (315,760)
BEEVER AND STRUTHERS
Realised gain on property sales		 12 25,000 - 25,000 -
Revaluation gain on investments 12 551,323 - 551,323 193,019
Statutory Auditor
NET INCOME / (EXPENDITURE)		 722,494 (201,472) 521,022 (122,741)
One Express
NET INCOME / (EXPENDITURE) 722,494 (201,472) 521,022 (122,741)
1 George Leigh Street
BEFORE TRANSFERS
Manchester
Transfers between Funds		 19 (229,551) 229,551 - -
NET INCOME / (EXPENDITURE) BEFORE 492,943 28,079 521,022 (122,741)
M4 5DL
OTHER RECOGNISED GAINS AND LOSSES
Gains on revaluation of fixed assets for
Date: XXXXXXXXXXXXXXXXX
charity's own use		 844,690 - 844,690 -
1,337,633 28,079 1,365,712 (122,741)
NET MOVEMENT IN FUNDS 1,337,633 28,079 1,365,712 (122,741)
Total Funds Brought Forward 6,733,842 540,509 7,274,351 7,397,092
TOTAL FUNDS CARRIED FORWARD 8,071,475 568,588 8,640,063 7,274,351

55

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

CONSOLIDATED & CHARITY BALANCE SHEETS AS AT 31 AUGUST 2025

Note
FIXED ASSETS
Tangible fixed assets
11
Investment Property
12
CURRENT ASSETS
Investments
12
Property held for sale
12
Stocks
13
Debtors
14
Cash at bank and in hand
15
CREDITORS: Amounts falling due
within one year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS: Amounts falling due
after more than one year
17
NET ASSETS
FUNDS OF THE CHARITY
Restricted Income Funds
19a
Unrestricted Income Funds
19b
Revaluation Reserve
TOTAL FUNDS		 The
Message
Group
2025
£
2,903,789
3,809,000
6,712,789
897,750
234,000
225,476
446,269
1,108,153
2,911,648
(948,256)
1,963,392
8,676,181
(36,118)
8,640,063
568,587
5,702,945
2,368,531
8,640,063		 The
Message
Group
2024
(as restated)
£
1,835,814
3,749,000
5,584,814
855,110
-
233,953
425,190
1,023,498
2,537,751
(638,768)
1,898,983
7,483,797
(209,446)
7,274,351
540,509
5,431,677
1,302,165
7,274,351		 The
The
Message
Message
Trust
Trust
2025
2024
(as restated)
£
£
2,903,789
1,821,751
5,000
5,000
2,908,789
1,826,751
897,750
855,110
-
-
225,476
233,953
435,466
412,027
1,053,938
961,187
2,612,630
2,462,277
(929,354)
(562,771)
1,683,276
1,899,506
4,592,065
3,726,257
(36,118)
(209,446)
4,555,947
3,516,811
568,587
540,509
3,183,971
2,905,775
803,389
70,527
4,555,947
3,516,811

The Prior Year restatement affects classification between tangible fixed assets and investments only, please see Note 11 for further details. These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. The notes on pages 58 to 84 form an integral part of these financial statements, which were approved and authorised for issue by the Trustees on 03 June 2026 and signed on their behalf by:

Gordon Haynes, Trustee

Andrew Leakey, Trustee

Company Registration Number 03961183

56

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

CONSOLIDATED STATEMENT OF CASH FLOWS

YEAR ENDING 31 AUGUST 2025

The Message Group
Note		 2025
2024
Cash flows from operating activities
Net movement in funds
Adjustments to cash flows from non-cash items
Depreciation
(Profit) on disposal of tangible fixed assets
Loss on disposal of intangible fixed assets
Investment Income
(Increase) in Valuation of Fixed Assets
(Increase) in valuation of investments
Gains on sales of investment property
(Increase) in valuation of financial investments
Working capital adjustments
Decrease in stocks
(Increase) / Decrease in debtors
Increase / (Decrease) in creditors
Increase / (Decrease) in deferred income
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
Interest Payable on financial investments
Gain on financial investment
Proceeds of sale of tangible fixed assets
Purchase of tangible fixed assets
Purchase of investments property
Sale of investments
Net cash flows from investing activities
Cash flows from financing activities
Addition of loans during the period
(Repayment) of loans and borrowings
Net cash flows from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 September
Cash and cash equivalents at 31 August
Cash at Bank and in hand
15		 £
£
1,365,712
(122,741)
113,177
156,132
(3,844)
(2,333)
-
-
(29,606)
(65,910)
(844,690)
-
(504,000)
(108,619)
(25,000)
-
(47,323)
(84,400)
24,426
(227,871)
8,477
12,504
(21,079)
85,914
246,923
(332,142)
(24,099)
80,810
234,648
(380,785)
29,606
65,910
(4,683)
(6,718)
9,366
84,400
12,718
3,838
(345,336)
(20,907)
-
(94,000)
235,000
750,000
(63,329)
782,523
-
209,446
(86,664)
-
(86,664)
209,446
84,655
611,184
1,023,498
412,314
1,108,153
1,023,498
1,108,153
1,023,498

57

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

1. ACCOUNTING POLICIES

Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts (financial statements) have been prepared in accordance with the Charities SORP (Statement of Recommended Practice) (second edition – October 2019) Accounting and Reporting by Charities: applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective from 1 January 2019, with the Charities Act 2022, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

The charity meets the definition of a public benefit entity under FRS102. The Charity exists for the benefit of the public through the promotion of Christian values and spiritual development, providing education, mentoring and enterprise services, in particular to those who have poor employment potential.

Financial statements

The financial statements are presented in GBP and rounded to the nearest £. The accounts include all transactions, assets and liabilities for which the charity is responsible in law.

Group financial statements

These financial statements consolidate the results of the charity and its wholly owned subsidiaries The Message Trading Company Limited and The Message Enterprise Centre on a line-by-line basis, up to 31 August 2025. A separate Statement of Financial Activities, or income and expenditure account and Statement of Cash Flows for the charity itself is not presented, because the charity has taken advantage of the exemptions afforded by section 408 of the Companies Act 2006. The results of the parent charity are detailed in note 9.

It is the charity’s policy to write off any deficit on consolidation to reserves.

Disclosure exemptions

The parent charity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such advantage has been taken of the following reduced disclosures available under FRS 102:

Going concern

The Trustees (who are directors of The Message Trust for the purposes of company law and the Trustees of The Message Trust for the purposes of charity law) consider that there are no material uncertainties related to events or conditions that cast significant doubt on the ability of The Message Trust to continue to operate as a going concern. This conclusion has been reached after reviewing the Charity’s financial position, the levels of reserves and cash, including general funds available to the Charity, and the 12-month financial forecast .

58

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

Global conflicts, and a static economy continue to cause price rises and strain on individuals income, and are increasing both the operational costs of the charity and the demand for our charitable services (particularly in our Community Grocery stores which are in some of the UKs most deprived areas), as well as potentially slowing growth in fundraising income in the short-term. The Trustees have considered these factors in their assessment and believe that the charity is well-placed to manage their impact and risks effectively. Consequently, The Trustees are confident that the group will continue as a going concern for the foreseeable future, and therefore, continue to adopt the going concern basis of accounting in preparing the annual financial statements.

In September 2023, the Café and housing accommodation activities of The Message Enterprise Centre (MEC) including the fixed assets in relation to the Mess Café transferred to The Message Trust. The Message Enterprise Centre continues to support The Message Trust through warehouse leasing activities while retaining ownership of the residential properties. Hence, there are no plans to close the MEC charity, and the subsidiary continues to have the full support of its parent, having all Trustees in common.

Key Judgements and sources of estimation uncertainty

In the application of the charity’s accounting policies the Trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other relevant factors, including reasonable expectations of future events. However, because balances cannot be determined with certainty, actual results may differ from these estimates and assumptions. The main areas which involve such estimates and judgements include the useful lives of fixed assets and the valuation of the Group’s investment properties.

The carrying value and annual depreciation charges for tangible assets are sensitive to changes in the estimated useful economic lives and residual values of the assets, which are reviewed annually for their current condition and economic utilisation and amended when necessary to reflect current estimates. Impairment on tangible fixed assets is evaluated when an asset is held for sale. See note 11 for the carrying amount of the tangible fixed assets.

The Trustees have based the Group’s investment property valuations on observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset, combined with comparison to movements in Housing Price Indices since their last independent professional valuation – see note 12 for details.

59

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

INCOME

Recognition of income

These are included in the Statement of Financial Activities (SoFA) when:

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the Charities SORP (FRS 102) or FRS 102.

Donations and Grants

Donations and grants are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 Charities SORP (FRS102)).

In the case of performance related grants, income is only recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 Charities SORP (FRS 102)).

Income is deferred only when there are conditions to fulfil before becoming entitled to it and where the donor has specified that the income is to be expended in a future period.

Legacies

Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Contractual income

This is only included in the SoFA once the charity has provided the related goods or services.

Donated goods

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

60

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

Where practicable, donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.

Where it is not practicable, due to the high volume of low value items received, such as stock that is donated for our Community Grocery and Community Clothing stores, the donated goods for resale are not recognised on receipt. Instead, the value to the charity of the donated goods sold is recognised as income when sold. The proceeds of sales from our Community Grocery/Clothing stores are categorised as ‘Income from charitable activities’ in the SoFA, due to the charitable nature of these stores in their objective to provide wrap-around care for the members and opportunities to share the gospel.

Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

Donated services and facilities

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the Trustees’ annual report.

Income from interest and royalties

This is included in the accounts when receipt is probable, and the amount receivable can be measured reliably.

Investment gains and losses

This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

61

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

EXPENDITURE and LIABILITIES

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Governance and support costs

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Grants with performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.

Grants payable without performance conditions

Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation is recognised.

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

Basic financial instruments

The charity accounts for basic financial instruments on initial recognition at cost. Subsequent measurement is at fair value (their market value).

ASSETS

Tangible fixed assets for use by charity

Leasehold Properties (Revaluation Policy)

Leasehold properties are held for use in the charity’s operations and are classified as tangible fixed assets.

62

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

Leasehold properties are held for use in the charity’s operations and are classified as tangible fixed assets.

Leasehold properties are stated at fair value, being the open market value at the reporting date as determined by independent, professionally qualified valuers. Valuations are performed with sufficient regularity to ensure that the carrying amount does not differ materially from fair value.

Where appropriate, valuations are apportioned between land and buildings. Land is not depreciated. ‑ Buildings are depreciated on a straight line basis over their estimated remaining useful lives, which are reviewed annually. Depreciation is charged from the date the asset is available for its intended use.

On revaluation, accumulated depreciation is eliminated against the gross carrying amount of the asset, with the net amount restated to the revalued amount. The following annual rates are used:

Any revaluation gains are recognised in revaluation reserve funds within unrestricted funds, except to the extent that they reverse a revaluation loss previously recognised in expenditure, in which case they are recognised in the Statement of Financial Activities. Any revaluation losses are recognised in expenditure, except to the extent that they reverse a previous revaluation gain on the same asset, in which case they are charged against the revaluation reserve.

Other Fixed Assets

These are capitalised if they can be used for more than one year and cost at least £1,000. They are valued at cost.

Depreciation is provided in equal annual instalments over the estimated useful lives of the assets and is calculated on the cost or valuation of the assets.

The following annual rates are used:

Other Buildings:

– MHOP Log Cabin 5%
– Community Grocery Cabins 10%
Operational Equipment: 25%
Fixtures and Fittings 25%
Motor Vehicles 25%

Depreciation is first charged in the quarter following acquisition and up to the month of disposal. No provision is made for the increased cost of tangible fixed assets.

63

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

Investments

Investments are valued at initially at cost and subsequently at fair value (their market value) at the year end, unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments held for resale (or pending their sale) or which are realisable as cash within less than 1 year, and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments.

Investment properties

Investment properties are carried at fair value, derived from the current market prices for comparable real estate determined by external valuers, with properties being valued on a rolling basis every five years. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair values are recognised in profit or loss.

Stocks and work in progress

Stocks held for sale as part of non-charitable trade are measured at the lower of cost or net realisable value. Cost is determined using the First-in, First-out (FIFO) methodology.

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Funds

Funds held by the charity are either:

Unrestricted general funds

These are funds that can be used in accordance with the charitable objects at the discretion of the Trustees.

Designated funds

These are unrestricted funds that have been earmarked for a particular project. This designation is for administrative purposes only and does not restrict the Trustees’ discretion to apply the fund within the objects of the charity.

Restricted funds

These are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

64

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

Operating leases

Rentals payable under operating leases are charged to the Statement of Financial Activities in equal annual instalments over the term of the lease.

Pension costs and other benefits

The pension costs charged in the financial statements represent the contributions payable by the company during the period in accordance with FRS 102. The charity provides a defined contribution scheme for staff.

2. LEGAL STATUS OF THE CHARITY

The Message Trust charity is a private company limited by guarantee, incorporated in England and Wales, and consequently has no share capital. The registered office is Lancaster House, Harper Road, Manchester, M22 4RG. The liability of each member in the event of winding-up the company is limited to £1.

65

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

3. INCOME

The Message - Group
3a Donations and Legacies
Grants from Trusts & Foundations
Gifts from Individuals
Gifts via Stewardship / CAF
Gifts from Organisations
Gift Aid
Sponsored Events
Legacies
Government Grants
Gifts in Kind
3b Income from Charitable Activities
Community Grocery
Social Enterprise Income
Rental Income
Project Income
Sundry Income
Message School of Evangelism
Event Income
3c Income from Other trading activities
Charity Sponsorship
Merchandise Sales
Speakers Fees
3d Investment Income
Bank Interest Received
TOTAL INCOME		 Unrestricted
Funds
Total
£
1,024,337
1,635,500
1,154,195
792,673
309,623
221,150
241,318
3,628
-
5,382,424
1,912,455
395,534
199,569
109,400
27,551
53,640
22,356
2,720,505
13,333
17,734
342
31,409
29,606
29,606
8,163,944		 Restricted
Funds
Total
£
1,097,754
268,499
104,507
391,274
32,405
94,920
-
156,031
-
2,145,390
-
-
-
667
-
-
-
667
26,483
-
-
26,483
-
-
2,172,540		 T O T A L
2025
£
2,122,091
1,903,999
1,258,702
1,183,947
342,028
316,070
241,318
159,659
-
7,527,814
1,912,455
395,534
199,569
110,067
27,551
53,640
22,356
2,721,172
39,816
17,734
342
57,892
29,606
29,606
10,336,484		 Unrestricted
Funds
Total
£
658,980
1,272,210
2,376,838
225,493
247,497
12,349
8,250
(17,778)
-
4,783,839
1,705,263
390,152
251,596
132,136
79,419
47,506
29,284
2,635,356
-
22,432
5,772
28,204
65,910
65,910
7,513,309		 Restricted
Funds
T O T A L
Total
2024
£
£
797,540
1,456,520
627,022
1,899,232
92,498
2,469,336
547,731
773,224
89,777
337,274
83,627
95,976
-
8,250
172,790
155,012
-
-
2,410,985
7,194,824
-
1,705,263
-
390,152
-
251,596
3,182
135,318
-
79,419
-
47,506
-
29,284
3,182
2,638,538
-

-
72
22,504
4,920
10,692
4,992
33,196
-
65,910
-
65,910
2,419,159
9,932,468

Many volunteers give freely of their time in the service of our Lord for the Trust, the value of which is unquantifiable.

66

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

4a Raising Funds
Fundraising - Donations
Fundraising - Events
Trading Activities
Investment Management Costs
Investment management fees
4b Charitable Activities
Unrestricted Funds
Eden Regions
Eden London
Message Bus
Message Hubs
Youth Engagement
Events
Message School of Evangelism
Studio Sessions
Message Bands
Advance
Respect Me
Prisons
Proximity
Love Wythenshawe
Community Grocery
Message Community Church
Other Projects
Street Pastors
Business Enterprises
Neal Street Espresso
Mess Cafe
MEC Business Enterprises
Governance
Total Expenditure Unrestricted		 Total
Other
Total
Total
Total
Project
Direct
Support
Support
Staff
Costs
Costs
Staff
Costs
Costs
2025
2024
£
£
£
£
£
£
£
£
£
94,266
-
153,283
247,549
-
-
-
-
247,549
223,417
-
-
28,865
28,865
-
-
-
-
28,865
15,125
-
-
-
-
-
-
-
-
-
30,383
Depreciation
Depreciation
94,266
-
182,148
276,414
-
-
-
-
276,414
268,925
-
-
4,683
4,683
-
-
-
-
4,683
6,718
94,266
-
186,831
281,097
-
-
-
-
281,097
275,643
17,344
-
34,631
51,975
41,975
1,409
40,475
83,859
135,834
123,578
-
-
64
64
18
1
17
36
100
-
15
-
2,479
2,494
611
21
589
1,221
3,715
40,192
349,765
18,681
206,813
575,259
248,001
8,333
239,131
495,465
1,070,724
741,056
44,377
-
-
44,377
16,423
552
15,836
32,811
77,188
116,313
83,186
2,029
138,835
224,050
55,268
1,857
53,291
110,416
334,466
194,873
67,900
143
29,126
97,169
32,059
1,077
30,912
64,048
161,217
122,946
14,069
1,570
26,308
41,947
10,272
345
9,905
20,522
62,469
92,601
158,251
-
19,158
177,409
44,472
1,494
42,881
88,847
266,256
237,660
91,849
-
136,912
228,761
113,054
3,798
109,011
225,863
454,624
338,909
42,786
-
8,007
50,793
15,595
524
15,037
31,156
81,949
97,481
31,864
-
9,409
41,273
76,924
2,584
74,173
153,681
194,954
196,825
-
647
-
647
45,180
1,518
43,564
90,262
90,909
126,612
-
-
21,939
21,939
5,710
192
5,505
11,407
33,346
23,193
1,058,526
25,773
888,105
1,972,404
681,988
22,912
657,599
1,362,499
3,334,903
3,110,690
40,339
-
-
40,339
31,539
1,060
30,411
63,010
103,349
102,263
-
-
52,511
52,511
-
-
-
-
52,511
399,931
-
-
170
170
2,260
76
2,180
4,516
4,686
12,481
70,008
-
13,632
83,640
20,586
692
19,850
41,128
124,768
64,252
76,404
-
95,057
171,461
62,306
2,093
60,077
124,476
295,937
428,380
125,236
-
124,450
249,686
61,877
2,079
59,664
123,620
373,306
384,126
-
-
431,534
431,534
-
11,719
-
11,719
443,253
214,089
-
-
28,576
28,576
-
-
7,635
7,635
36,211
21,453
2,271,919
48,843
2,267,716
4,588,478
1,566,118
64,336
1,517,743
3,148,197
7,736,676
7,189,904
2,366,185
48,843
2,454,547
4,869,575
1,566,118
64,336
1,517,743
3,148,197
8,017,773
7,465,547

67

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

4b Charitable Activities
Restricted Funds
Eden National
Eden Manchester
Eden Yorkshire
Eden North West
Eden North East
Eden East Midlands
Eden London
Message Bus
Message North West
Message North East
Message Yorkshire
Message West Midlands
Message East Midlands
Message London
Message Scotland
Message Wales
Message Brazil
Message Global
Youth Engagement
Events
Higher
Message School of Evangelism
Studio Sessions
Message Bands
Advance
Respect Me
No More Knives
Enable
Prisons
Proximity
Love Where You Live
Community Grocery
Festival Manchester
Message Community Church
Street Pastors
Business Enterprises
Neal Street Espresso
Mess Cafe
Other Restricted
() includes Grants see note 5
Total Expenditure Restricted
TOTAL EXPENDITURE
Total Restricted Funds ()		 Other
Total
Total
Total
Staff
Project
Direct
Staff
Support
Support
Costs
Costs
Costs
Costs
2025
2024
£
£
£
£
£
£
£
£
£
68,674
-
2,242
70,916
-
-
-
-
70,916
107,865
-
-
7,666
7,666
-
-
-
-
7,666
19,824
-
-
221
221
-
-
-
-
221
387
-
-
10,000
10,000
-
-
-
-
10,000
37,842
-
-
30,636
30,636
-
-
-
-
30,636
52,126
-
-
-
-
-
-
-
-
-
281
-
-
10
10
-
-
-
-
10
-
-
-
-
-
-
-
-
-
-
32,970
-
-
9,361
9,361
-
-
-
-
9,361
6,248
94,270
-
3,392
97,662
-
-
-
-
97,662
103,513
63,423
-
17,101
80,524
-
-
-
-
80,524
108,043
28,495
-
3,597
32,092
-
-
-
-
32,092
63,810
-
-
5,886
5,886
-
-
-
-
5,886
18,142
86,147
-
10,068
96,215
-
-
-
-
96,215
160,758
-
-
5,805
5,805
-
-
-
-
5,805
21,979
90,633
-
7,618
98,251
-
-
-
-
98,251
133,919
-
-
25,371
25,371
-
-
-
-
25,371
2,255
-
-
27,497
27,497
-
-
-
-
27,497
19,653
7,904
-
14,786
22,690
-
-
-
-
22,690
33,797
-
-
1,642
1,642
-
-
-
-
1,642
484
-
-
-
-
-
-
-
-
-
89,355
-
-
33,746
33,746
-
-
-
-
33,746
38,392
-
-
-
-
-
-
-
-
-
6,418
-
-
4,197
4,197
-
-
-
-
4,197
-
-
-
232,911
232,911
-
-
-
-
232,911
253,719
12,890
-
-
12,890
-
-
-
-
12,890
37,095
-
-
11,682
11,682
-
-
-
-
11,682
79,717
-
-
-
-
-
-
-
-
-
9,976
271,512
-
1,344
272,856
-
-
-
-
272,856
255,058
138,870
-
44,981
183,851
-
-
-
-
183,851
265,490
-
-
1,377
1,377
-
-
-
-
1,377
1,452
-
-
812,579
812,579
-
-
-
-
812,579
723,356
-
-
1,568
1,568
-
-
-
-
1,568
-
18,578
-
69,877
88,455
-
-
-
-
88,455
77,963
7,874
-
1,187
9,061
-
-
-
-
9,061
14,377
-
-
425
425
-
-
-
-
425
-
-
-
82,972
82,972
-
-
-
-
82,972
-
-
-
2,997
2,997
-
-
-
-
2,997
-
-
-
-
-
-
-
-
-
-
6,417
Depreciation
Depreciation
889,270
-
1,484,742
2,374,012
-
-
-
-
2,374,012
2,782,681
889,270
-
1,484,742
2,374,012
-
-
-
-
2,374,012
2,782,681
3,255,455
48,843
3,939,289
7,243,587
1,566,118
64,336
1,517,743
3,148,197 10,391,78510,248,228

68

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDING 31 AUGUST 2025

5. GRANTS - Payable in furtherance of the charity’s objects

Grants given to Organisations:
Partnerships - Overseas
Message Canada
Message Germany
Message South Africa
Message Brazil
Message Netherlands
Message Uganda
Total Partnership Grants
Eden Teams - UK
Eden Teams North West
Eden Farnworth
Eden Westwood
Eden Central Drive
Eden Kensington
Eden Teams Midlands
East Midlands Top Valley
Eden Teams North East
Eden Redcar
Eden Southbank
Eden Hexham
Eden Byker
Eden Teams Yorkshire
Eden Jordanthorpe
Total Eden Team Grants
Community Grocery Grants
Life Church Warrington (Warrington)
Alive Church / Acts Trust (Lincoln)
Emmanuel Baptist Church (Netherton)
Hexham Community Church (Hexham)
Hillsong Church (Liverpool & Newcastle West)
Way Church (Wigan)
Lighthouse Church (Telford)
St Thomas Swansea (Swansea)
Others
Liberty Church CLG, Ireland
Bible Encounter Trust
Youth With A Mission Harpenden
Tees Valley Community Church (North East Bus Ministry)
Total Grants given to Organisations
Grants to Individuals:
Bursaries
Message School of Evangelism Student Bursaries
Total Grants given to Individuals
Total Grants:		 Total
Total
2025
2025
2024
2024
£
£
£
£
-
6,008
10,000
12,860
20,000
7,700
16,770
8,163
32,563
27,036
37,739
25,243
117,072
87,010
-
4,175
-
7,500
10,000
15,000
5,677
12,436
15,677
39,111
-
9,296
-

9,296
-
4,316
15,902
23,388
1,000
-
16,234
24,351
33,136
52,055
-
19,455
-

19,455
48,813
119,917
500
-
500
-
409
-
500
500
943
-
500
500
500
500
500
-
4,352
1,500.00
499
-
2,000
-
10,000
-
-
10,609
182,736
219,036
2025
2024
£
£
36,160
37,136
36,160
37,136
218,896
256,172

69

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

6. NET INCOME

This is stated after charging / (crediting):
Auditors’ remuneration
Depreciation of owned assets
Loss on disposal of assets
Profit on disposal of assets
Rentals under operating leases
Building lease
School of Evangelism & other accommodation Leases
Hire of motor vehicles & equipment		 2025
2024
£
£
35,104
20,546
88,650
294,120
7,413
59,158
(13,100)
(2,333)
32,887
33,537
139,498
175,689
172,737
192,952

7. INFORMATION REGARDING TRUSTEES AND EMPLOYEES

2025 2025 2024
Employee costs during the year: £ £
Wages and salaries 4,152,180 4,095,126
Social security costs 421,271 374,028
Pension costs 248,118 242,126
4,821,569 4,711,280
he monthly average number of persons (including the Executive Directors) employed by the
roup during the year was as follows:
No. No.
Average number of staff employed:
Charitable Activities 118 128
Cost of Generating Funds 4 3
Governance / Management 4 4
Others - Support 42 50
168 185
Employee costs during the year: No. No.
Employee earning £60,000 - £70,000 2 2
Employee earning £70,001 - £80,000 1 -
Employee earning £80,001 - £90,000 - 1

The monthly average number of persons (including the Executive Directors) employed by the group during the year was as follows:

Amounts paid or Reimbursed to Trustees in their capacity as Trustees - £Nil (2024: £Nil) The key management personnel are defined as the Trustees, CEOs and other Executive Directors in office during the year. Their total remuneration for the year was £436,473 (2024 £374,570).

70

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

8. TAX ON SURPLUS ON ORDINARY ACTIVITES

----- Start of picture text -----
2025 2024
£ £
Corporation tax based on the results of the Trading Company
- -
for the year at Nil% (2024: Nil%)
- -
----- End of picture text -----

9. FINANCIAL PERFORMANCE OF THE CHARITY

As permitted by Section 408 of the Companies Act 2006, the income and expenditure account of the parent company is not presented as part of these financial statements. The parent company’s gross income for the year was £10,260,018 (2024: £9,932,468) and the net income for the year after all investment gains amounted to £1,039,136 (2024: (£122,741).

10. INVESTMENTS IN SUBSIDIARY COMPANIES

a. COMMERCIAL TRADING OPERATIONS AND INVESTMENT IN TRADING SUBSIDIARY

The wholly owned trading subsidiary, The Message Trading Company Limited, company number 03863509 , which is incorporated in the United Kingdom, aims to pay all its profits to the charity by gift aid. The charity owns the entire issued share capital of 5,000 ordinary shares of £1 each. The Trading Company did not trade in the year 2025 (& in the year 2024). The net assets of the trading subsidiary are £5,000 (2024: £5,000).

b. THE MESSAGE ENTERPRISE CENTRE

The Message Enterprise Centre is a charitable company and a wholly owned subsidiary of The Message Trust. The Message Enterprise Centre accounts are consolidated in the group accounts of The Message Trust. The, separately filed, accounts of The Message Enterprise Centre, are available to view on The Charity Commission web-site – Registered Charity Number 1147287 and Company Number 07892774.

The gross income for the year of The Message Enterprise Centre is £248,044 (2024: £218,917) and the net movement in funds for the year is £326,576 (2024: £106,263). The total funds held by the subsidiary charity at 31 August 2025 is £4,084,116 (2024: £3,757,540).

The Message Enterprise Centre holds investments at 31 August 2025 totalling £3,809,000 (at 31 August 2024: £3,749,000), namely The Oaks and currently 14 Other Residential Properties (2024: 15 Other Properties).

The Oaks and Residential Properties are maintained by the Building Services Team and housed in total 43 people (2024: 52 people), including 18 Message School of Evangelism (MSE) students; 1 Message staff; and 24 Other (2024: 31 Message School of Evangelism students, 7 Message staff; 14 Other.

71

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

11. TANGIBLE FIXED ASSETS

11. TANGIBLE FIXED ASSETS
The Message - Group
Cost / Valuation
at 1 September 2024
Reclassification (Restated)
Additions
Disposals
Revaluation
at 31 August 2025
Accumulated Depreciation
at 1 September 2024
Charge for the year
Disposals
Dep'n Eliminated on Revaluation
at 31 August 2025
Net Book Value
at 31 August 2025
at 31 August 2024 (As restated)
The Message Trust - Company
Cost / Valuation
at 1 September 2024
Reclassification (Restated)
Additions
Disposals
Revaluation
at 31 August 2025
Accumulated Depreciation
at 1 September 2024
Charge for the year
Disposals
Dep'n Eliminated on Revaluation
at 31 August 2025
Net Book Value
at 31 August 2025
at 31 August 2024 (As restated)		 Leasehold
Buildings
£
493,346
1,319,837		 Other
Buildings
£
123,286
-		 Operational
Equipment
£
362,273
-		 Fixtures
& Fittings
£
282,129
-		 Motor
Total
Vehicles
£
£
104,442
1,365,476
-
1,319,837
1,813,183
325,000
(140,628)
820,163
2,817,718
167,358
53,983
(138,284)
(24,527)
58,530
2,759,188
1,645,825
Leasehold
Buildings
£
352,718
1,319,837		 123,286
-
-
-
123,286
27,740
8,464
-
-
36,204
87,082
95,546
Other
Buildings
£
123,286
-		 362,273
14,225
(84,717)
-
291,781
316,224
29,308
(79,966)
-
265,566
26,215
46,049
Operational
Equipment
£
310,010
-		 282,129
5,111
(40,680)
-
246,560
236,407
19,529
(40,680)
-
215,256
31,304
45,722
Fixtures
& Fittings
£
254,194
-		 104,442
2,685,313
-
344,336
(104,442)
(370,467)
-
820,163
-
3,479,345
101,770
849,499
1,893
113,177
(103,663)
(362,593)
-
(24,527)
-
575,556
-
2,903,789
2,672
1,835,814
Motor
Total
Vehicles
£
£
103,234
1,143,442
-
1,319,837
1,672,555
325,000
-
820,163
2,817,718
40,793
42,264
-
(24,527)
58,530
2,759,188
1,631,762		 123,286
-
-
-
123,286
27,740
8,464
-
-
36,204
87,082
95,546		 310,010
14,225
(32,454)
-
291,781
263,961
29,308
(27,703)
-
265,566
26,215
46,049		 254,194
5,111
(12,745)
-
246,560
208,472
19,529
(12,745)
-
215,256
31,304
45,722		 103,234
2,463,279
-
344,336
(103,234)
(148,433)
-
820,163
-
3,479,345
100,562
641,528
1,893
101,458
(102,455)
(142,903)
-
(24,527)
-
575,556
-
2,903,789
2,672
1,821,751

72

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDING 31 AUGUST 2025

Prior Year Restatement

Buildings are depreciated on a straight-line basis over their estimated remaining useful life as per accounting policy on page 63.

During the year, the charity identified that the MEC property £1.3m came into direct charitable use on 1 September 2023, therefore it no longer met the definition of an investment property and should have been classified as a tangible fixed asset from that date. As a result, the comparative balance sheet at 31 August 2024 has been restated to reflect the correct classification.

There was no impact on the surplus for the year ended 31 August 2024, and any depreciation that would have been charged in that year was not material. Accordingly, the comparative Statement of Financial Activities has not been restated.

The property was transferred at its fair value at the date of transfer (1 Sep 2023) and is now accounted for in accordance with the Charity’s tangible fixed asset policy, under which Leasehold properties are stated at fair value as determined by independent professional valuers.

Revalued Leasehold Properties

The charity acquired the leasehold property known as Neal Street Espresso in November 2024 for £325,000.

This property, along with the Message Enterprise Centre, were both revalued close to year-end by independent RICS valuers, Copping Joyce and Roger Hannah respectively, and are held at their revalued amounts at year end.

If leasehold property had been accounted for under the historical cost model, the carrying amount would have been as follows:

– Carrying amount under revaluation model: £2,759,188

– Carrying amount under historical cost model (cost less accumulated depreciation from date of transfer/acquisition): £1,914,498

– Difference representing revaluation surplus included in funds: £844,690

A revaluation gain of £844,690 has been recognised in the Statement of Financial Activities and held in the revaluation reserve on the balance sheet.

Neal Street Lease Clause

The Neal Street (London) property is held under a lease which includes a provision whereby the landlord is entitled to 50% of any uplift in rent or premium on assignment or underletting.

At 31 August 2025, the carrying value of the property exceeds its acquisition cost by £715,000, and a realisation of this uplift would give rise to a payment to the landlord of 50% of that amount.

This arrangement has been considered by the independent valuers in determining the carrying value of the leasehold interest. A contingent liability has been recognised in Note 22.

73

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDING 31 AUGUST 2025

12. INVESTMENT, INVESTMENT PROPETY AND PROPERTY HELD FOR SALES

----- Start of picture text -----
The Message The Message The Message The Message
Group Group Trust Trust
2025 2024 (as restated) 2025 2024 (as restated)
£ £ £ £
Investment Properties
The Oaks 950,000 650,000 - -
Other Residential Properties 2,859,000 3,099,000 - -
3,809,000 3,749,000 - -
Investments 897,750 855,110 897,750 855,110
Investment in Trading Company - - 5,000 5,000
Property Held for Sale 234,000 - - -
Total 4,940,750 4,604,110 902,750 860,110
----- End of picture text -----

----- Start of picture text -----
The Message The Message
Investment Property Analysis: Group Trust
£ £
Valuation
-
at 1 September 2024 (as restated) 3,749,000
-
Revaluation gain in the year 504,000
-
Disposals (210,000)
Transfer to held for sale (234,000) -
at 31 August 2025 3,809,000 -
----- End of picture text -----

74

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDING 31 AUGUST 2025

12. INVESTMENT, INVESTMENT PROPETY AND PROPERTY HELD FOR SALES (Continued)

As at 31 August 2025 the subsidiary charity, The Message Enterprise Centre, owns 15 Investment Properties in total (2024: 16 properties).

During the year 1 property was sold for £235k, while 2 others are held-for-sale at year end and measured at their net-realisable value, based on the accepted offers received prior to year-end, being lower than their brought forward investment property carrying value.

1 new property was purchased during the prior year in Stockton-On-Tees in the North East, and is currently held at cost, since the Trustees consider that it’s fair value has not materially changed in the 15 months since purchase, based on analysis of the movement of house price indices in the area, and the fact that it is a comparatively low value investment property of the stock currently held.

The remaining 12 Investment Properties were all revalued by independent valuers Longden & Cook, members of the Royal Institute of Chartered Surveyors (RICS), as at 31 August 2025 following inspections on 13 August 2025 and 10 September 2025, and are held at their revalued amounts at year end.

The Trustees have a policy of using professional independent valuers to revalue investment properties on a rolling basis at least every 5 years or sooner if conditions indicate a material shift in the fair value.

On an annual basis, the Trustees review these valuations for any significant changes in the local property market and any impairment in the properties and will make adjustments as necessary.

----- Start of picture text -----
The Message The Message
Financial Investment Analysis: Group Trust
£ £
Valuation
at 1 September 2024 855,110 1,527,428
Gain in the year 47,323 84,400
Management fees (4,683) (6,718)
Disposal in the year - (750,000)
at 31 August 2025 897,750 855,110
----- End of picture text -----

In the year 2024/2025, the General Investment Accounts of The Message Trust closed with a balance of £897,750 with an upward valuation of £42,640 (2024: £77,682) and there was no withdrawal from the fund during the year (2024: £750,000). The funds are managed and valued on behalf of The Message Trust by Juniper Wealth Management Ltd, in accordance with the requirements of the Investment policy set by the Trustees.

75

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

14. DEBTORS 13. STOCKS

The Message
The Message
The Message
Group
Group
Trust
2025
2024
2025
The Message
The Message
The Message
Group
Group
Trust		 The Message
The Message
The Message
Group
Group
Trust
2025
2024
2025
The Message
The Message
The Message
Group
Group
Trust		 The Message
The Message
The Message
Group
Group
Trust
2025
2024
2025
The Message
The Message
The Message
Group
Group
Trust		 The Message
Trust
2024
The Message
Trust		 The Message
Trust
2024
The Message
Trust
2025 2024 2025 2025
£
£		 £
£		 £
£		 £
£
Stocks of Goods for Resale
Trade debtors		 36,366
130,600		 31,903
171,454		 36,366
130,048		 31,903
167,861
Community Grocery Stock
189,110
Amounts due from group undertakings
-
 202,050
-		 189,110
-		 202,050
374
Prepayments 225,476
190,465		 233,953
198,013		 225,476
**183,658 **		 233,953
189,384
Accrued income 39,453 42,891 39,453 43,032
Other debtors 85,751 12,832 82,307 11,376
446,269 425,190 435,466 412,027
H AT BANK & IN HAND
The Message
The Message
The Message		 The Message
Group Group Trust Trust
2025 2024 2025 2024
£ £ £ £
Cash at Bank and in Hand
Reserve Accounts 691,877 676,391 691,877 676,391
Current Accounts 346,158 302,234 291,943 239,923
Cash 70,118 44,873 70,118 44,873
1,108,153 1,023,498 1,053,938 961,187
DITORS: Amounts falling due within one year
The Message The Message The Message The Message
Group Group Trust Trust
2025 2024 2025 2024
£ £ £ £
Trade Creditors 306,144 231,534 306,144 218,549
Amounts due to Group undertakings
-		 - 5,000 5,000
Other Loans 86,664 - 86,664 -
Accruals and Deferred income 395,081 264,100 371,275 196,088
Taxation and Social Security 93,344 71,018 93,248 71,018
Other Creditors 67,023 72,116 67,023 72,116
948,256 638,768 929,354 562,771

15. CASH AT BANK & IN HAND

16. CREDITORS: Amounts falling due within one year

76

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

Included in accruals and deferred income – Message Group £395,081 (2024: £264,100) and Message Trust £371,275 (2024: £196,088) - is respectively deferred income of :

Deferred income brought forward
Income released in the year
Added in the year
Deferred income carried forward		 2025
£
169,176
(187,266)
163,167
145,077		 2024
£
88,366
(169,176)
249,986
169,176		 2025
2024
£
£
120,737
84,106
(138,827)
(120,737)
156,917
157,368
138,827
120,737

Deferred income consists of grants and fees received in advance of projects and courses taking place after the year end. The resources are held as a liability until the charity becomes entitled to the income when the project or course takes place, at which point the income is released and recognised as an incoming resource.

17. CREDITORS: Amounts falling due after one year

Other Loans
Obligations under finance leases
Analysis:
Due within two to five years		 The
Message
Group
2025
£
36,118
-
36,118
36,118
36,118		 The
Message
Group
2024
£
209,446
-
209,446
209,446
209,446		 The
The
Message
Message
Trust
Trust
2025
2024
£
£
36,118
209,446
-
-
36,118
209,446
36,118
209,446
36,118
209,446

77

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

18. RELATED PARTY TRANSACTIONS

The Message Enterprise Centre sold goods and services to the value of £75,000 (2024: £83,279) at cost to The Message Trust (Parent Charity) during the year and bought goods and services to the value of £zero (2024: £3,254) from The Message Trust. The only expense in 2025 recharged from TMT to The MEC was £604 (2024: £105) which was a subscription expense during the year.

The Message Trust paid £1,920 (2024: £1,820) in rent to The Message Enterprise Centre for property which is owned by The Message Enterprise Centre for rental purposes.

The Message Trust donated £42,189 to the Message Enterprise Centre towards the purchase of the lease of Neal Street Espresso and £129,390 (2024: £116,657) as a Gift in Kind related to the extension of the Oaks property for general funds and future MEC projects, then received back £232,002 from The Message Enterprise Centre which was related to the sale of an investment property. The Message Trust also donated the equivalent of £8,970 of staff time to The Message Enterprise Centre and the equivalent amount is recognised as a gift in kind in The Message Enterprise Centre's accounts. As at 31 August 2025, The Message Enterprise Centre owed The Message Trust £zero (2024: The Message Enterprise Centre owed The Message Trust £75,520).

Gifts totalling £16,000 were given to Ignite (Big Ideas) (2024: £12,500). These are related party transactions as Ian Rowbottom (Chief Operations Officer) and Gary Smith (Director of Ministry) are also Trustees of the charity Ignite (Big Ideas).

During the year Michele Hawthorne, Andy Hawthorne’s wife, was paid £12,573 (2024: £12,237) for networking, fundraising and providing hospitality and £16,637 (2024: £8,702) was paid directly by The Message on travel expenses for Michele while on UK & International assignments with Andy.

The Message Trust gifted £zero (2024 £5,000) to Press Red who are making a stand against the violence suffered by girls and women worldwide. Press Red is a related party as both Sam Ward (UK Chief Executive Officer) and Michelle Hawthorne are Trustees of Press Red.

In addition to these transactions above, the Trustees, their related party companies and their charities (Ignite/Big Ideas, Issachar Foundation and Goyt Properties Ltd), collectively gave The Message Trust, including gift aid, £32,486 (2024: £23,286). At the year end, The Message Trust owed £450 to Ignite (2024: £nil) and the balance is included within trade creditors.

The Message Trust continued its support to Life Association, a related party through its connection with Simon Hawthorne. A gift of £27,583 (2023/24: £27,583 ) was made to support the provision of schooling for Dalit orphans in Machilipatnam, India.

No donations (2024: £zero) were collectively given by the Trustees and their related party companies to The Message Enterprise Centre.

78

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

19. RECONCILIATION OF MOVEMENTS IN FUNDS

19a. Restricted Funds
Eden National
Eden International
Eden Manchester
Eden Yorkshire & Humberside
Eden North West
Eden North East
Eden West Midlands
Eden London
Eden Scotland
Eden Wales
Message Bus
Message North West
Message North East
Message Yorkshire & Humberside
Message West Midlands
Message East Midlands
Message London
Message Scotland
Message Wales
Message Brazil
Message Global
Youth Engagement
Events
Higher
Message School of Evangelism
Message Bands
Advance
Respect Me
No More Knives
Prisons
Proximity
Love Where You Live
Community Grocery
Festival Manchester
Message Community Church
Street Pastors
MEC Enterprises
Neal Street Espresso
Mess Cafe
Total Restricted Funds		 Balance at
31/08/2024
£
53,874
-
65,020
50,917
-
3,191
5,177
5,504
150
21,798
7,826
7,061
14,034
14,883
-
13,000
33,250
-
-
-
-
-
-
-
-
-
-
-
-
12,900
66,407
-
30,190
-
54,921
-
-
80,406
-
540,509		 Transfers
Between
Incoming
Outgoing
Funds
£
£
£
128,945
(70,916)
(70,714)
150
-
(150)
26,467
(7,666)
(9,375)
(3,627)
(221)
-
(2,603)
(10,000)
12,603
35,966
(30,636)
(10,764)
995
-
-
1,494
(10)
1
-
-
-
3,669
-
(1)
2,134
-
(5,032)
5,297
(9,361)
(2,997)
48,827
(97,662)
59,488
15,193
(80,524)
50,448
5,042
(32,092)
27,050
13,194
(5,886)
(20,308)
80,413
(96,215)
(17,448)
5,805
(5,805)
-
46,295
(98,251)
54,956
25,371
(25,371)
-
21,639
(27,497)
5,858
22,690
(22,690)
-
1,642
(1,642)
-
6,505
-
-
13,963
(33,746)
19,783
4,197
(4,197)
-
232,911
(232,911)
-
11,123
(12,890)
1,767
53,429
(11,682)
(30,246)
159,022
(272,856)
127,238
380,387
(183,851)
(72,085)
1,127
(1,377)
250
691,218
(812,579)
100,156
1,568
(1,568)
-
122,315
(88,455)
(1,200)
6,785
(9,061)
7,276
425
(425)
-
2,566
(82,972)
-
-
(2,997)
2,997
2,172,540
(2,374,012)
229,551
Movement in Resources		 Transfers
Between
Incoming
Outgoing
Funds
£
£
£
128,945
(70,916)
(70,714)
150
-
(150)
26,467
(7,666)
(9,375)
(3,627)
(221)
-
(2,603)
(10,000)
12,603
35,966
(30,636)
(10,764)
995
-
-
1,494
(10)
1
-
-
-
3,669
-
(1)
2,134
-
(5,032)
5,297
(9,361)
(2,997)
48,827
(97,662)
59,488
15,193
(80,524)
50,448
5,042
(32,092)
27,050
13,194
(5,886)
(20,308)
80,413
(96,215)
(17,448)
5,805
(5,805)
-
46,295
(98,251)
54,956
25,371
(25,371)
-
21,639
(27,497)
5,858
22,690
(22,690)
-
1,642
(1,642)
-
6,505
-
-
13,963
(33,746)
19,783
4,197
(4,197)
-
232,911
(232,911)
-
11,123
(12,890)
1,767
53,429
(11,682)
(30,246)
159,022
(272,856)
127,238
380,387
(183,851)
(72,085)
1,127
(1,377)
250
691,218
(812,579)
100,156
1,568
(1,568)
-
122,315
(88,455)
(1,200)
6,785
(9,061)
7,276
425
(425)
-
2,566
(82,972)
-
-
(2,997)
2,997
2,172,540
(2,374,012)
229,551
Movement in Resources		 Gains on
Revaluation
Balance at
Fixed Assets
31/08/2025
£
£
-
41,189
-
-
-
74,446
-
47,069
-
-
-
(2,243)
-
6,172
-
6,989
-
150
-
25,466
-
4,928
-
-
-
24,687
-
-
-
-
-
-
-
-
-
-
-
3,000
-
-
-
-
-
-
-
-
6,505
-
-
-
-
-
-
-
-
-
11,501
-
26,304
-
190,858
-
-
-
8,985
-
-
-
87,581
-
5,000
-
-
-
-
-
-
-
568,587
229,551

79

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

19. RECONCILIATION OF MOVEMENTS IN FUNDS (continued)

19b. Unrestricted Funds
General Fund
Designated Funds:
- Eden Teams
- Message Bus
- Respect Me
- Other Associates
- Festival Manchester
- Community Grocery
- Message Community Church
- Love Wythenshawe
- Message School of Evangelism
- Youth Engagement
- Events
- Street Pastors
- Proximity
- Prisons Teams
- Message Hubs
- Premises
- Advance
- International Projects
- Investment Properties
- Neal Street Espresso
- Mess Cafe
- Apprentice Funding
- Future Mission Projects - Trust
- Revaluation Reserve - Trust
- Realised and Unrealised
Gains on Investments - Trust
- Message Enterprise Centre
- Other Projects
Total Designated Funds
Total Unrestricted Funds
Total Funds		 Balance at
31/08/2024
£
647,925
51,581
-
-
25,171
-
150
-
-
-
-
-
-
-
-
-
-
-
15,427
253,842
-
-
45,060
1,863,052
(41,301)
111,828
3,757,540
3,567
6,085,917
6,733,842
7,274,351		 Transfers
Between
Incoming
Outgoing
Funds
£
£
£
3,918,743
(600,356)
(3,091,332)
39,934
(135,934)
114,688
2,691
(3,715)
2,173
52,750
(81,949)
29,199
-
-
(25,171)
2,914
-
(2,914)
2,314,186
(3,334,903)
1,022,271
39,142
(103,349)
64,207
27,128
-
(27,128)
12,754
(161,217)
148,463
26,705
(77,188)
50,483
103,972
(334,466)
230,494
15,909
(4,686)
(11,223)
(10,058)
(90,909)
100,967
178,138
(194,954)
17,660
261,407
(1,070,724)
809,317
244,124
-
(244,124)
17,272
(454,624)
437,352
-
-
(15,427)
-
(196,158)
(57,684)
227,002
(295,937)
68,935
233,863
(373,306)
139,443
-
-
(45,060)
-
-
212,821
-
-
-
-
-
-
248,463
(450,887)
-
206,905
(52,511)
(157,961)
4,245,201
(7,417,417)
2,861,781
8,163,944
(8,017,773)
(229,551)
10,336,484
(10,391,785)
-
Movement in Resources		 Transfers
Between
Incoming
Outgoing
Funds
£
£
£
3,918,743
(600,356)
(3,091,332)
39,934
(135,934)
114,688
2,691
(3,715)
2,173
52,750
(81,949)
29,199
-
-
(25,171)
2,914
-
(2,914)
2,314,186
(3,334,903)
1,022,271
39,142
(103,349)
64,207
27,128
-
(27,128)
12,754
(161,217)
148,463
26,705
(77,188)
50,483
103,972
(334,466)
230,494
15,909
(4,686)
(11,223)
(10,058)
(90,909)
100,967
178,138
(194,954)
17,660
261,407
(1,070,724)
809,317
244,124
-
(244,124)
17,272
(454,624)
437,352
-
-
(15,427)
-
(196,158)
(57,684)
227,002
(295,937)
68,935
233,863
(373,306)
139,443
-
-
(45,060)
-
-
212,821
-
-
-
-
-
-
248,463
(450,887)
-
206,905
(52,511)
(157,961)
4,245,201
(7,417,417)
2,861,781
8,163,944
(8,017,773)
(229,551)
10,336,484
(10,391,785)
-
Movement in Resources		 Gains on
Revaluation
Balance at
Fixed Assets
31/08/2025
£
£
-
874,980
-
70,269
-
1,149
-
-
-
-
-
-
-
1,704
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
844
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,075,873
844,690
803,389
47,323
159,151
529,000
4,084,116
-
-
1,421,013
7,196,495
1,421,013
8,071,476
1,421,013
8,640,063
(25,171)
(2,914)
1,022,271
64,207
(27,128)
148,463
50,483
230,494
(11,223)
100,967
17,660
809,317
(244,124)
437,352
(15,427)
(57,684)
68,935
139,443
(45,060)
212,821
-
-
-
(157,961)
2,861,781
(229,551)
-

80

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

The Transfer of Funds from Unrestricted to Restricted, relates to support for Restricted Projects. At year end there is 1 restricted fund, Eden North East, with a deficit balance of £2,243 (2024 balance: £nil). Since there is regular giving towards this ongoing project the Trustees are comfortable that the deficit will be covered by incoming resources in the next financial year. Last year no restricted funds were in deficit at the year-end.

In 2025 £466,891 (2024: £487,172) was received by way of donations and personal support for employees who work in non-restricted areas of ministry, e.g. Bands, Advance, etc. The gifts received have been fully utilised by way of a contribution to the salaries and associated costs of the individual employees specifically supported.

Unrestricted funds grew in the year by £1.3m to £8m (2024: £6.7m), including £227k net income on General Funds, as the vast majority of projects were funded from income received in the year. In addition, at the end of 2025 the Trustees have designated a total of £73,966 (2024: £121,962) general funds to Other Designated Funds – Eden Teams, Community Grocery, Prisons and other associates for future projects over the next three years.

Restricted funds at year-end include:

81

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

82

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

THE MESSAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 AUGUST 2025

20. ANALYSIS OF NET ASSETS BY FUND

Restricted Funds
Eden National
Eden Manchester
Eden Yorkshire & Humberside
Eden North East
Eden West Midlands
Eden London
Eden Scotland
Eden Wales
Message Bus
Message North West
Message North East
Message Yorkshire & Humberside
Message East Midlands
Message London
Message Wales
Higher Tour
No More Knives
Prisons
Proximity
Community Grocery
Message Community Church
Neal Street Espresso
Unrestricted Funds		 Tangible Fixed
Assets
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Intangible Assets
/ Investments
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Net Current
Assets
£
41,189
74,446
47,069
(2,243)
6,172
6,989
150
25,466
4,928
-
24,687
-
-
-
3,000
6,505
11,501
26,304
190,858
8,985
87,581
-		 Creditors Due
after One Year
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2025
2024
TOTAL
TOTAL
£
£
41,189
53,874
74,446
65,020
47,069
50,917
(2,243)
3,191
6,172
5,177
6,989
5,504
150
150
25,466
21,798
4,928
7,826
-
7,061
24,687
14,034
-
14,883
-
13,000
-
33,250
3,000
-
6,505
-
11,501
-
26,304
12,900
190,858
66,407
8,985
30,190
87,581
54,921
-
80,406
-
2,903,789		 -
3,809,000		 568,587
1,394,805		 -
(36,118)		 568,587
540,509
8,071,475
6,733,842
2,903,789 3,809,000 1,963,392 (36,118) 8,640,063
7,274,351

21. PENSIONS

The charity operates a defined contribution pension scheme on behalf of its employees. All contributions due have been fully paid.

22. CONTINGENT LIABILITIES

Under the terms of the lease for the Neal Street (London) property, the landlord is entitled to 50% of any uplift in rent or premium realised on assignment or underletting.

At 31 August 2025, this would give rise to a potential payment to the landlord of approximately £357,500. The liability is contingent on such an event occurring and accordingly no provision has been recognised. (2024: no contingent liability recognised).

83

Docusign Envelope ID: 5E6EA74F-FAA5-88F2-8322-4E3DB4EC2B5D

23. OPERATING LEASE COMMITMENTS

At 31 August 2025 the total of future minimum lease payments under non-cancellable operating leases are as follows:

The Message - Group
Leases which expire:
Not later than one year
Later than one year and not later than five years
Later than five years		 2025
Land and
Buildings
£
153,567
503,772
104,250		 2025
Other
£
76,220
84,636
-		 2024
2024
(as restated)
(as restated)
Land and
Buildings
Other
£
£
221,693
76,433
368,000
82,322
194,834
1,690

The prior year operating lease commitments have been restated to reflect the full contractual lease payments committed at the reporting date. The restatement relates to Acre House (Sharston) where lease commitments beyond 2 years were not complete in the prior year disclosure, and Woodseats (Yorkshire), where rent-free incentive periods were incorrectly included and lease commitments beyond one year were omitted from the prior year disclosure. The correction relates solely to comparative disclosure and has no impact on the statement of financial activities, balance sheet or cash flows reported in the prior year.

24. CAPITAL COMMITMENTS

At 31 August 2025, the Trust had a capital commitment of £128,311 (2024: £325,000) relating to contracted capital works on the extension and refurbishment of The Oaks (Oatlands Road, Wythenshawe) which were incomplete and unpaid at the year end, the final cost may differ depending on future variations.

Neal Street Lease
Oaks Property		 2025
2024
£
£
-
325,000
128,311
-
128,311
325,000

84