The Trustees, who are directors of the company for the purposes of company law, present their annual report together with financial statements of the charitable company for 15-month period ended 30 June 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
The objects of the charity are to advance the Christian faith particularly through the teaching and promotion of Christian Marriage.
To advance the Christian faith as set out in the historic Creeds of the Christian Church commonly and generally known as the “Apostles Creed” and “Nicene Creed”, particularly (though not by way of limitation) through the teaching and promotion of relationships generally and especially those of Christian Marriage in the United Kingdom and in such other parts of the world as the directors of the charity may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the charity.
The year 2024/5 has seen some successes for the charity, but also some significant setbacks. An attempt to expand the use of church premises as venues for non-residential courses was unsuccessful, with the proposed course having been cancelled due to lack of interest. However there were two courses run specifically at the invitation of churches, and three residential weekends that were all fully booked. As usual feedback from the courses was excellent.
In total 43 couples have taken part in Time for Marriage courses during the period from 1st April 2024 until 31st March 2025. This is an increase of 2 over the previous year.
In January 2025 Andy and Fiona Banes, the Executive Directors of Time for Marriage announced their decision to step down from their role. This would include ceasing to facilitate weekends, no longer being a trustee, and the role of executive director and administrator. At the meeting of the Trustees/Directors on the 25th January 2025 the Directors made the decision to close the company and the charity. This was taken because the number of facilitator couples available to run courses had dropped to two, with a possible additional two possibly available on occasions. This was thought to be unsustainable. In addition, without the administrative and practical support and direction of the Executive director the organisation could not continue. The decision was made with a heavy heart as the need for the work of Time for Marriage remains.
Public benefit
Time for Marriage Ministries run marriage enrichment courses, in person and online, firmly based on Biblical principles. The weekends advance the Christian faith through teaching these principles and demonstrating them through the example of the facilitators on the weekends.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Gifts and income for the year totalled £32,641 compared to £33,255 the previous year. Operating costs were £51,187 compared with £34,224. Total reserves of £565 were carried forward. This is a reduction of £18,546 from the start of the year.
The Trustees meet at least three times a year and continue to maintain free reserves of at least four months of budgeted expenditure.
Risk assessment
The directors are aware of the major risks that the company faces as a result of its activities. They seek to mitigate these risks to the company by ensuring that they themselves and those volunteers involved in the delivery of services on behalf of the charity are fully trained. Appropriate insurance cover is held for both directors and officers of the company.
Name of governing document
Memorandum and Articles incorporated 11 April 2001 as amended by Special Resolution(s) dated 2 June 2003 and 20 January 2007 as amended by Certificate of Incorporation on Change of Name dated 15 December 2011.
The Trustees, who are also the directors for the purpose of company law, and who served during the period and up to the date of signature of the financial statements were:
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £nil in the event of a winding up.
During the year CJ Trigg MBE was appointed as a trustee.
The trustees' report was approved by the Board of Trustees.
The Trustees, who are also the directors of Time for Marriage Ministries for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.
In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the Trustees on my examination of the financial statements of Time for Marriage Ministries (the charity) for the period ended 30 June 2025.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for 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).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities.
Time for Marriage Ministries is a private company limited by guarantee incorporated in England and Wales. The registered office is 21 Harvey Crescent, Warsash, Southampton, Hampshire, SO31 9TA.
These financial statements have been prepared for the 15-month period to 30 June 2025. The reason for the extension of the reporting period is in order to prepare final accounts up to the cessation of the entity. As result the comparative figures presented in the financial statements are not entirely comparable.
The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
As referred to in the Trustees Report, the decision has been made to close the charity. These are the final financial statements to be prepared.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Marriage courses
Book sales
Advertising
Rent
Insurance
Computer costs
Printing, postage and stationery
Subscriptions
Sundry expenses
Travel and subsistence
Payroll processing fees
Bank charges
Consultancy fees
Repairs and maintenance
The average monthly number of employees during the period was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
These are unrestricted funds which are material to the charity's activities.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used.
There were no disclosable related party transactions during the period (2024 - none).