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Registered number: 05368413 Charity number: Pending WORSHIP.WORKS (A company limited by guarantee) UNAUDITED TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
WORSHIP.WORKS (A company limited by guarantee) CONTENTS
| Page
Reference and administrative details of the company, its Trustees and advisers | 1
Trustees' report | 2 - 5
Independent examiner's report | 6
Statement of financial activities | 7
Balance sheet | 8 - 9
Notes to the financial statements | 10 - 16
WORSHIP.WORKS (A company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 28 FEBRUARY 2025
Trustees | Daniel Ghinn
| Mark Lawrence (resigned 10 October 2025)
Company registered number | 05368413
Charity registered number | Pending
Registered office | 28 Harrow Way Maidstone Kent ME14 5TU
Company secretary | Secretarial Agents Limited
Chief executive officer | Daniel Ghinn
Accountants | IT & Accounting Solutions Limited Certified Public Accountants 28 Harrow Way Maidstone Kent ME14 5TU
Page 1
WORSHIP.WORKS (A company limited by guarantee) TRUSTEES' REPORT FOR THE YEAR ENDED 28 FEBRUARY 2025 The Trustees present their annual report together with the financial statements of the company for the 1 March 2024 to 28 February 2025. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). Since the company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted. Objectives and activities l Policies and objectives Worship.Works is a Christian faith-based non-profit organisation with the vision to equip and support Christians in the workplace to minister through their work. Worship.Works also supports church groups, christian unions, and biblical organisations through resources and training to enable Christians to thrive in these areas. We also help to connect believers with career opportunities where they will be supported in developing their work-based ministry. A key principle behind Worship.Works is that all followers of Christ are ministers, and our work is worship. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. l Strategies for achieving objectives We serve individuals, businesses, Church groups and other organisations through: * A full-time employed year-long Christian Graduate Programme to equip graduates for a career serving God through work, that includes biblical teaching and application together with practical skills development in a real-world industry setting. * A curriculum of training courses built on biblical principles and practical experience to equip Christian professionals so that they can put the full extent of their faith into their work, in any setting. * Speaking, preaching and teaching on biblical principles to equip the Church to be effective as the light of the world, 24/7. Speaking engagements have included groups such as the London Christian Police Family; Global Transformation Conferences; Christian Business Networks; and local Church Congregations. * Facilitating networking among Christian professionals. * Supporting faith-based organisations who are recruiting for roles in which a Christian faith is crucial to the post; and helping to connect believers with career opportunities where they will be supported in developing their work-based ministry. * Online content to encourage and inspire Christians in the workplace. Page 2
WORSHIP.WORKS (A company limited by guarantee) Achievements and performance l Review of activities Key activities during the year have comprised: * Providing training courses to organisations and businesses on work-based ministry. For example, facilitating a “Foundations for Marketplace Ministry” course for an employed group of Christians in Maidstone. * Facilitating the Christian Graduate Programme, teaching and encouraging graduates who have been placed into industrial work placements. * Teaching, including speaking and preaching at church meetings, facilitating training courses for business groups, and publishing material online. An example is our collaboration with “Work+Go”, organised by OMF, a conference designed to encourage Christians to serve God through their work. We sent five volunteers to speak, run a workshop and provide on-site support at the event, which took place in Manchester in November2023. * Supporting the recruitment of workplace ministers, through advertising and networking, for placement into roles in businesses. * Running a series of in-person “Ignite!” meetups for Christians in the workplace, in Maidstone and Manchester. * Promoting the Graduate Programme placement at Big Church Festival during the Summer of 2023. Financial review l Going concern After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. l Principal funding Income was received in the form of: * Employment of graduates placed on the Christian Graduate Programme. * Payment to cover the cost of recruitment services. * Training provision and hosting training events. * Tickets for our in-person “Ignite!” meetups. * Gifts and donations. l Main expenditure Key areas of expenditure included: * Employing graduates in the Christian Graduate Programme. * Recruitment costs to support placing of people into marketplace ministry roles. * Rental of office space. * Promotional activities. * Marketing at events, such as Big Church Festival. Structure, governance and management Page 3
WORSHIP.WORKS (A company limited by guarantee) Structure, governance and management (continued) l Constitution Worship.Works is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association dated 17 February 2005. The objects of the Charity are: * To see the lives of people in the business community transformed through meeting the Lord Jesus Christ. * Use business as a tool for financing the spread of the good news about Christ and the growth of his church. * To encourage each other as Christians in business and to support those with a vision to establish a business. * To support such charities or such charitable purpose as the Trustees in their absolute discretion think fit. l Methods of appointment or election of Trustees The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association. l Related party relationships Daniel Ghinn is a trustee of both Worship.Works and also a director of Creation Interactive Limited. Members' liability The Members of the company guarantee to contribute an amount not exceeding £10 to the assets of the company in the event of winding up. Statement of Trustees' responsibilities The Trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and application of resources, including its income and expenditure, 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 of the Charities SORP (FRS 102); ∙make judgments and accounting estimates that are reasonable and prudent; ∙state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees on 4 November 2025 and signed on their behalf by: Page 4
WORSHIP.WORKS (A company limited by guarantee)
Daniel Ghinn |
Page 5
WORSHIP.WORKS (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2025
Independent examiner's report to the Trustees of Worship.Works ('the company')
I report to the charity Trustees on my examination of the accounts of the company for the year ended 28 February 2025.
Responsibilities and basis of report
As the Trustees of the company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the company 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 company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
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:
1. | accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
2. | the accounts do not accord with those records; or
3. | the accounts 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
4. | the accounts 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 accounts to be reached. This report is made solely to the company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report. Signed: Dated: 4 November 2025 Marcel Jung ICPA (Fellow), FFA/FIPA, FAIA IT & Accounting Solutions Limited Certified Public Accountants Page 6
WORSHIP.WORKS (A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 28 FEBRUARY 2025
|  | Unrestricted funds 2025 | Total funds 2025 | Total funds 2024
| Note | £ | £ | £
Income from: |  |  |  |
Donations and legacies | 3 | 39,701 | 39,701 | 12,854
Charitable activities | 4 | 93,539 | 93,539 | 217,130
Total income |  | 133,240 | 133,240 | 229,984
Expenditure on: |  |  |  |
Charitable activities | 5 | 134,540 | 134,540 | 240,508
Total expenditure |  | 134,540 | 134,540 | 240,508
Net movement in funds |  | (1,300) | (1,300) | (10,524)
Reconciliation of funds: |  |  |  |
Total funds brought forward |  | 3,490 | 3,490 | 14,014
Net movement in funds |  | (1,300) | (1,300) | (10,524)
Total funds carried forward |  | 2,190 | 2,190 | 3,490
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 10 to 16 form part of these financial statements.
Page 7
WORSHIP.WORKS (A company limited by guarantee) REGISTERED NUMBER: 05368413 BALANCE SHEET AS AT 28 FEBRUARY 2025
|  |  | 28 February |  | 29 February
|  |  | 2025 |  | 2024
| Note |  | £ |  | £
Fixed assets |  |  |  |  |
|  |  | - |  | -
Current assets |  |  |  |  |
Debtors | 10 | 3,878 |  | 1,210 |
Cash at bank and in hand |  | 1,194 |  | 18,735 |
|  | 5,072 |  | 19,945 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 11 | (2,882) |  | (16,455) |
Net current assets |  |  | 2,190 |  | 3,490
Total assets less current liabilities |  |  | 2,190 |  | 3,490
Net assets excluding pension asset |  |  | 2,190 |  | 3,490
Total net assets |  |  | 2,190 |  | 3,490
Charity funds |  |  |  |  |
Restricted funds | 13 |  | - |  | -
Unrestricted funds | 13 |  | 2,190 |  | 3,490
Total funds |  |  | 2,190 |  | 3,490
The company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees on 04 November 2025 and signed on their behalf by: Page 8
WORSHIP.WORKS (A company limited by guarantee) REGISTERED NUMBER: 05368413 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2025
Daniel Ghinn |
The notes on pages 10 to 16 form part of these financial statements.
Page 9
WORSHIP.WORKS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
The company is a charitable company limited by guarantee and is incorporated and domiciled in England. The address of the its registered office is 28 Harrow Way, Maidstone, Kent, ME14 5TU. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Worship.Works meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
| 2.2 | Income
All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
| 2.3 | Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT.
| 2.4 | Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
| 2.5 | Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Page 10
WORSHIP.WORKS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.6 | Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
| 2.7 | Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
| 2.8 | Pensions
| 2.9 | Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.
| 3. | Income from donations and legacies
|  |  | Unrestricted funds 2025 | Total funds 2025 | Total funds 2024
|  |  | £ | £ | £
| Donations | 39,701 | 39,701 | 12,854
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WORSHIP.WORKS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
| 4. | Income from charitable activities
|  |  | Unrestricted funds 2025 | Total funds 2025 | Total funds 2024
|  |  | £ | £ | £
| Training | 4,884 | 4,884 | 9,791
| Intern Sponsorship | 88,655 | 88,655 | 207,339
| Total 2025 | 93,539 | 93,539 | 217,130
| 5. | Analysis of expenditure on charitable activities
|  | Summary by fund type
|  |  | Unrestricted funds 2025 | Total 2025 | Total 2024
|  |  | £ | £ | £
| Training | 1,835 | 1,835 | 615
| Intern Sponsorship | 132,705 | 132,705 | 239,893
|  | 134,540 | 134,540 | 240,508
| 6. | Analysis of expenditure by activities
|  |  | Activities undertaken directly 2025 | Support costs 2025 | Total funds 2025
|  |  | £ | £ | £
| Training | 1,468 | 367 | 1,835
| Intern Sponsorship | 112,444 | 20,260 | 132,704
|  | 113,912 | 20,627 | 134,540
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WORSHIP.WORKS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 6.Analysis of expenditure by activities (continued)
|  |  | Activities undertaken directly 2024 | Support costs 2024 | Total funds 2024
|  |  | £ | £ | £
| Events | 245 | 370 | 615
| Recruitment | 220,898 | 18,995 | 239,893
|  | 221,143 | 19,365 | 240,508
7. | Independent examiner's remuneration
|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Fees payable to the company's independent examiner for the independent examination of the company's annual accounts | 800 | 700
8. | Staff costs
|  | 2025 | 2024
|  | £ | £
| Wages and salaries | 101,372 | 181,400
| Social security costs | 3,525 | 10,519
| Contribution to defined contribution pension schemes | 1,775 | 4,058
|  | 106,672 | 195,977
| The average number of persons employed by the company during the year was as follows:
|  | 2025 | 2024
|  | No. | No.
| Trainees | 7 | 7
| No employee received remuneration amounting to more than £60,000 in either year. The trustees were not paid or reimbursed for expenses during the year.
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WORSHIP.WORKS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
9. | Trustees' remuneration and expenses
| During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
| During the year ended 28 February 2025, no Trustee expenses have been incurred (2024 - £NIL).
10. | Debtors
|  | 28 February | 29 February
|  | 2025 | 2024
|  | £ | £
| Due within one year |  |
| Other debtors | 867 | -
| Prepayments and accrued income | 3,011 | 1,210
|  | 3,878 | 1,210
11. | Creditors: Amounts falling due within one year
|  | 28 February | 29 February
|  | 2025 | 2024
|  | £ | £
| Trade creditors | 1,912 | 162
| Other taxation and social security | - | 14,520
| Other creditors | 170 | 1,073
| Accruals and deferred income | 800 | 700
|  | 2,882 | 16,455
12. | Financial instruments
|  | 28 February | 29 February
|  | 2025 | 2024
|  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through income and expenditure | 1,195 | 18,734
Financial assets measured at fair value through income and expenditure comprise cash balances. Page 14
WORSHIP.WORKS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
| 13. | Statement of funds
|  | Statement of funds - current year
|  |  | Balance at 1 March 2024 £ | Income £ | Expenditure £ | Balance at 28 February 2025 £
|  | Unrestricted funds |  |  |  |
| Reserves | 3,490 | 133,240 | (134,540) | 2,190
| 14. | Summary of funds
|  | Summary of funds - current year
|  |  | Balance at 1 March 2024 £ | Income £ | Expenditure £ | Balance at 28 February 2025 £
| General funds | 3,490 | 133,240 | (134,540) | 2,190
| 15. | Analysis of net assets between funds
|  | Analysis of net assets between funds - current year
|  |  | Unrestricted funds 28 February 2025 | Total funds 28 February 2025
|  |  | £ | £
| Current assets | 5,072 | 5,072
| Creditors due within one year | (2,882) | (2,882)
| Total | 2,190 | 2,190
16. | Pension commitments
The charitable company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. The pension cost charge represents contributions payable by the charitable company to the fund and amounted to £1,775 (2024: £4,059). Contributions totalling £170 (2024: £1,074) were payable to the fund at the Balance Sheet date. Page 15
WORSHIP.WORKS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
17. | Related party transactions
| Daniel Ghinn is a trustee of both Worship.Works and also a director of Creation Interactive Limited. During the year, a total of £133,057 (2024: £229,893) was received as either invoiced services or donations without conditions by Trustees, their spouses, or companies and charities related to the Trustees or key management personnel. Payments to Creation Interactive Limited relates to rental costs totalling £14,525 (2024: £14,525). Salaries were paid to a relative of a Trustee, but these were made at open market value or on terms equivalent to those that prevail in arm's length transactions and similar to other staff.
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