Caseware UK (AP4) 2024.0.164 2024.0.164 Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 455550 509164 455550 No description of principal activity 2024-08-01 false 2 3 2025-07-31 08609055 2024-08-01 2025-07-31 08609055 2023-08-01 2024-07-31 08609055 2025-07-31 08609055 2024-07-31 08609055 2024-08-01 08609055 2023-08-01 08609055 c:RegisteredOffice 2024-08-01 2025-07-31 08609055 d:PlantMachinery 2024-08-01 2025-07-31 08609055 d:PlantMachinery 2025-07-31 08609055 d:PlantMachinery 2024-07-31 08609055 d:MotorVehicles 2024-08-01 2025-07-31 08609055 d:MotorVehicles 2025-07-31 08609055 d:MotorVehicles 2024-07-31 08609055 d:FurnitureFittings 2024-08-01 2025-07-31 08609055 d:FurnitureFittings 2025-07-31 08609055 d:FurnitureFittings 2024-07-31 08609055 d:ComputerEquipment 2024-08-01 2025-07-31 08609055 d:ComputerEquipment 2025-07-31 08609055 d:ComputerEquipment 2024-07-31 08609055 d:CurrentFinancialInstruments 2025-07-31 08609055 d:CurrentFinancialInstruments 2024-07-31 08609055 c:FRS102 2024-08-01 2025-07-31 08609055 b:IndependentExaminationCharity 2024-08-01 2025-07-31 08609055 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08609055 b:Trustee1 2024-08-01 2025-07-31 08609055 b:Trustee2 2024-08-01 2025-07-31 08609055 b:Trustee3 2024-08-01 2025-07-31 08609055 b:Trustee5 2024-08-01 2025-07-31 08609055 b:UnrestrictedFundsGeneral 2024-08-01 2025-07-31 08609055 b:UnrestrictedFundsGeneral 2023-08-01 2024-07-31 08609055 b:UnrestrictedFundsGeneral 2025-07-31 08609055 b:UnrestrictedFundsGeneral 2024-07-31 08609055 b:Activity1 2024-08-01 2025-07-31 08609055 b:Activity1 2023-08-01 2024-07-31 08609055 b:Activity1 b:TotalUnrestrictedFunds 2024-08-01 2025-07-31 08609055 b:Activity2 2024-08-01 2025-07-31 08609055 b:Activity2 2023-08-01 2024-07-31 08609055 b:Activity2 b:TotalUnrestrictedFunds 2024-08-01 2025-07-31 08609055 b:TotalUnrestrictedFunds 2024-08-01 2025-07-31 08609055 b:TotalUnrestrictedFunds 2023-08-01 2024-07-31 08609055 b:TotalUnrestrictedFunds 2025-07-31 08609055 b:TotalUnrestrictedFunds 2024-07-31 08609055 c:FullAccounts 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 08609055 Charity number: 1154816 SHALOM MEDIA UK LIMITED (A company limited by guarantee) UNAUDITED TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
SHALOM MEDIA UK LIMITED (A company limited by guarantee) CONTENTS
| Page
Reference and administrative details of the company, its Trustees and advisers | 1
Trustees' report | 2 - 3
Independent examiner's report | 4
Statement of financial activities | 5
Balance sheet | 6
Statement of cash flows | 7
Notes to the financial statements | 8 - 16
SHALOM MEDIA UK LIMITED (A company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 JULY 2025
Trustees | Santo Thomas
| Tibymon Thomas
| Anoop Kurian
| Biju George
Company registered number | 08609055
Charity registered number | 1154816
Registered office | 845 Barnsley Road St Patricks Presbytery Sheffield South Yorkshire S5 0QF
Accountants | James Cowper Kreston Chartered Accountants and Statutory Auditor Apex Forbury Road Reading Berkshire RG1 1AX
Bankers | Barclays Bank Leicester LE87 2BB
Solicitors | Silk Route Legal 15 Old Bailey London EC4M 7EF
Page 1
SHALOM MEDIA UK LIMITED (A company limited by guarantee) TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2025 The Trustees present their annual report together with the financial statements of the company for the 1 August 2024 to 31 July 2025. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) as amended by Update Bulletin 1 (effective 1 January 2019). Since the company qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required. Structure, Governance and Management The charity is constituted as a company that is governed by the articles of Association. The management of the company is carried out by the following trustees: 1. Santo Thomas, 2. Tibymon Thomas, 3. Anoop Kurian, 4. Biju George Trustees are responsible for the charity’s general management. Trustees hold monthly meetings to evaluate company activity and to form development plans. Trustees authorise the expenses prior to payment, and monitor receipts to ensure that the charity’s exposure to the risk of error and/or fraud is reduced to a minimum. Objectives The charity’s primary aim is to promote the Christian faith among all people, particularly those within the Catholic Church, through various forms of modern media, such as: the internet, television, magazines, books, etc. The charity also aims to conduct regular spiritual retreats & seminars throughout the UK, for Christians and for those interested in Christian spirituality. Every year, the trustees review charity activity to ensure that it continues to meet its objectives. In carrying out this review the trustees have considered The Charity Commission’s general guidance on public benefit. Shalom issues two magazines – Shalom Times (Monthly) and Shalom Tidings (Bimonthly) - and a newspaper - Sunday Shalom (Biweekly). The articles in these publications aim to assist the public in leading an ethical life informed by Christian values, and to strengthen the faith and commitment of individual Christians. Written from a personal perspective, these articles provide a platform for people to share their struggles and conflicts, to overcome personal obstacles and build better relationships with others. Shalom Times magazine and Sunday Shalom newspaper, are not printed but published online for free use. However, continued the printed version of Shalom Tidings magazine for free subscription and postage to those requesting. During this year, five one-day conferences and one two-days seminars were organised for members of Shalom Media, including inspiring talks about leading a healthy family life informed by Christian values. We believe all these contribute to public benefit. Financial Review The charity’s main income is from the donations of its members. The charity’s major expenditure is in the media productions, printing and postage of its magazines and newspaper, and towards the organizing of conferences, retreats and festivals, as well as administration. The excess of income over expenditure for the current year is a surplus of £26,807 (for 2024, there was an excess of expenditure of income resulting in a deficit of (£36,693)). Page 2
SHALOM MEDIA UK LIMITED (A company limited by guarantee) Reserves policy The Trustees have a set level of reserves around £75,000 to cover at least four months of expenditure. The actual level of reserves at the year end was £254,582. The Trustees regularly review the level of reserves to ensure they remain appropriate to the charity's needs. While reserves are currently in excess of the target level of £75,000, steps are being taken to monitor and gradually reduce these through planned expenditure on key projects and activities that further the charity's objectives, while maintaining sufficient funds to manage financial risks and ensure ongoing sustainability. Producing Video Programs Shalom Media UK Ltd continues to produce video program mainly for Shalom World Europe channel as well as SW Prayer channel. Identification of resources for the program is an important responsibility of all involved. The number of productions have increased, requiring to travel at various locations in the country. The video contents that were produced, have been broadcasted online, and are available on demand, via its website, www.shalomworldtv.org/ and on Shalom world TV. The programs aim primarily to support the lives and strengthen the faith of individual Catholics, through educational & spiritual stories and talks from Catholic priests, religious, and laypeople. These videos are available to the public for free, and provide education about Christian values, Catholic Church and its teaching. In general, they foster positive values and encourage ethical living. Future plans The charity intends to increase its income from donations through organising various events and outreach programs. Such programs are planned at various locations. In the coming year, Shalom Media will continue to focus on a number of productions such as interviews, documentaries on the church history, as well as various other programs from the country and to make them available freely on the television, internet, and apps. Methods used to recruit and appoint new Trustees The trustees review annually whether there are any skills gaps on the board and advertise trustee vacancies as they arise. Approved by order of the members of the board of Trustees and signed on their behalf by:
Tibymon Thomas |
Date: 19 April 2026 |
Page 3
SHALOM MEDIA UK LIMITED (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 JULY 2025
Independent Examiner's Report to the Trustees of Shalom Media UK Limited ('the company')
I report to the charity Trustees on my examination of the accounts of the company for the year ended 31 July 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: 20 April 2026 Alexander Peal BSc (Hons) FCA DChA James Cowper Kreston Chartered Accountants and Statutory Auditor Apex Forbury Road Reading Berkshire RG1 1AX Page 4
SHALOM MEDIA UK LIMITED (A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2025
|  | Unrestricted funds 2025 | Total funds 2025 | Total funds 2024
| Note | £ | £ | £
Income from: |  |  |  |
Donations and legacies | 3 | 152,116 | 152,116 | 146,252
Charitable activities | 4 | 6,711 | 6,711 | 10,625
Total income |  | 158,827 | 158,827 | 156,877
Expenditure on: |  |  |  |
Charitable activities | 5 | 132,020 | 132,020 | 193,570
Total expenditure |  | 132,020 | 132,020 | 193,570
Net movement in funds |  | 26,807 | 26,807 | (36,693)
Reconciliation of funds: |  |  |  |
Total funds brought forward |  | 227,775 | 227,775 | 264,468
Net movement in funds |  | 26,807 | 26,807 | (36,693)
Total funds carried forward |  | 254,582 | 254,582 | 227,775
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 8 to 16 form part of these financial statements.
Page 5
SHALOM MEDIA UK LIMITED (A company limited by guarantee) REGISTERED NUMBER: 08609055 BALANCE SHEET AS AT 31 JULY 2025
|  |  | 2025 |  | 2024
| Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 9 |  | 19,677 |  | 25,601
|  |  | 19,677 |  | 25,601
Current assets |  |  |  |  |
Debtors | 10 | 70,606 |  | 81,804 |
Cash at bank and in hand |  | 170,591 |  | 125,598 |
|  | 241,197 |  | 207,402 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 11 | (6,292) |  | (5,228) |
Net current assets |  |  | 234,905 |  | 202,174
Total assets less current liabilities |  |  | 254,582 |  | 227,775
Total net assets |  |  | 254,582 |  | 227,775
Charity funds |  |  |  |  |
Unrestricted funds | 12 |  | 254,582 |  | 227,775
Total funds |  |  | 254,582 |  | 227,775
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 and signed on their behalf by:
Tibymon Thomas |
Date: 19 April 2026 |
The notes on pages 8 to 16 form part of these financial statements.
Page 6
SHALOM MEDIA UK LIMITED (A company limited by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 JULY 2025
|  |  |  | 2025 | 2024
|  |  |  | £ | £
Cash flows from operating activities |  |
Net cash used in operating activities (note 14) | 48,221 | (14,714)
Cash flows from investing activities |  |
Purchase of tangible fixed assets | (3,228) | (2,029)
Net cash used in investing activities | (3,228) | (2,029)
Change in cash and cash equivalents in the year | 44,993 | (16,743)
Cash and cash equivalents at the beginning of the year | 125,598 | 142,341
Cash and cash equivalents at the end of the year | 170,591 | 125,598
The notes on pages 8 to 16 form part of these financial statements
Page 7
SHALOM MEDIA UK LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
The charity is a company limited by guarantee, registered in the UK. It's registered office is disclosed on the reference and administrative details of the company page. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company. 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 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Shalom Media UK Limited 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. The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the company has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the company, can be reliably measured. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
| 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. Page 8
SHALOM MEDIA UK LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.3 | Expenditure (continued)
All expenditure is inclusive of irrecoverable VAT.
| 2.4 | Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined to be the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, on the following bases. The rates of depreciation are as follows:
|  |  |  | Plant and machinery | - | 25% reducing balance
|  |  |  | Motor vehicles | - | 20% straight line
|  |  |  | Fixtures and fittings | - | 25% straight line
|  |  |  | Computer equipment | - | 33% straight line
| 2.5 | Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company: this is normally on notification of the interest paid or payable by the Bank.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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. Page 9
SHALOM MEDIA UK LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.9 | 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.
| 2.10 | Pensions
The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.
| 2.11 | 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 | 152,116 | 152,116 | 146,252
| Total 2024 | 146,252 | 146,252 |
| 4. | Income from charitable activities
|  |  | Unrestricted funds 2025 | Total funds 2025 | Total funds 2024
|  |  | £ | £ | £
| Income from charitable activities - Subscription income | 6,437 | 6,437 | 7,752
| Income from charitable activities - Conferences and events income | 274 | 274 | 2,873
| Total 2025 | 6,711 | 6,711 | 10,625
| Total 2024 | 10,625 | 10,625 |
Page 10
SHALOM MEDIA UK LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
| 5. | Analysis of expenditure by activities
|  |  | Activities undertaken directly 2025 | Support costs 2025 | Total funds 2025 | Total funds 2024
|  |  | £ | £ | £ | £
| Charitable activities | 59,611 | 72,409 | 132,020 | 193,570
| Total 2024 | 115,091 | 78,479 | 193,570 |
| Analysis of direct costs
|  | Total funds 2025 | Total funds 2024
|  | £ | £
| Magazine costs | 13,927 | 13,273
| Meeting and programme expenses | 4,788 | 11,418
| TV broadcasting expenses | 40,896 | 90,400
|  | 59,611 | 115,091
Page 11
SHALOM MEDIA UK LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 5.Analysis of expenditure by activities (continued)
| Analysis of support costs
|  | Total funds 2025 | Total funds 2024
|  | £ | £
| Staff costs | 33,276 | 38,232
| Depreciation | 9,151 | 10,561
| Travel | 770 | 1,149
| Printing, postage and stationery | 7,380 | 5,574
| Telephone | 1,226 | 1,242
| Legal and professional fees | 658 | 578
| Other costs | 6,421 | 9,304
| Rent | 6,850 | 6,950
| Bank charges | (1,068) | (970)
| Repairs and maintenance | 5,485 | 3,453
| Studio expenses | - | 208
| Motor expenses | - | 773
| Governance costs | 2,260 | 1,425
|  | 72,409 | 78,479
6. | Independent examiner's remuneration
| The independent examiner's remuneration amounts to an independent examiner fee of £1,660 (2024 - £1,425).
7. | Staff costs
|  | 2025 | 2024
|  | £ | £
| Wages and salaries | 30,944 | 36,307
| Social security costs | 2,101 | 1,451
| Contribution to defined contribution pension schemes | 231 | 474
|  | 33,276 | 38,232
| The average number of persons employed by the company during the year was as follows:
|  | 2025 | 2024
|  | No. | No.
|  | 2 | 3
Page 12
SHALOM MEDIA UK LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 7.Staff costs (continued)
| No employee received remuneration amounting to more than £60,000 in either year.
| Key management personnel comprised the directors. None received any remuneration in the year (2024 - £nil)
8. | Trustees' remuneration and expenses
| During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
| During the year ended 31 July 2025, no Trustee expenses have been incurred (2024 - £NIL).
9. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 August 2024 | 48,537 | 26,663 | 3,825 | 5,159 | 84,184
| Additions | 2,625 | - | - | 603 | 3,228
| At 31 July 2025 | 51,162 | 26,663 | 3,825 | 5,762 | 87,412
| Depreciation |  |  |  |  |
| At 1 August 2024 | 36,537 | 13,332 | 3,808 | 4,906 | 58,583
| Charge for the year | 3,516 | 5,333 | 17 | 286 | 9,152
| At 31 July 2025 | 40,053 | 18,665 | 3,825 | 5,192 | 67,735
| Net book value |  |  |  |  |
| At 31 July 2025 | 11,109 | 7,998 | - | 570 | 19,677
| At 31 July 2024 | 12,000 | 13,331 | 17 | 253 | 25,601
Page 13
SHALOM MEDIA UK LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
10. | Debtors
|  | 2025 | 2024
|  | £ | £
| Due within one year |  |
| Other debtors | 69,106 | 81,804
| Prepayments and accrued income | 1,500 | -
|  | 70,606 | 81,804
11. | Creditors: Amounts falling due within one year
|  | 2025 | 2024
|  | £ | £
| Other taxation and social security | 2,136 | 1,297
| Other creditors | 237 | 772
| Accruals and deferred income | 3,919 | 3,159
|  | 6,292 | 5,228
| 12. | Statement of funds
|  | Statement of funds - current year
|  |  | Balance at 1 August 2024 £ | Income £ | Expenditure £ | Balance at 31 July 2025 £
|  | Unrestricted funds |  |  |  |
| General Funds - all funds | 227,775 | 158,827 | (132,020) | 254,582
|  | Statement of funds - prior year
|  |  | Balance at 1 August 2023 £ | Income £ | Expenditure £ | Balance at 31 July 2024 £
|  | Unrestricted funds |  |  |  |
| General Funds - all funds | 264,468 | 156,877 | (193,570) | 227,775
Page 14
SHALOM MEDIA UK LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
| 13. | Analysis of net assets between funds
|  | Analysis of net assets between funds - current year
|  |  | Unrestricted funds 2025 | Total funds 2025
|  |  | £ | £
| Tangible fixed assets | 19,677 | 19,677
| Current assets | 241,197 | 241,197
| Creditors due within one year | (6,292) | (6,292)
| Total | 254,582 | 254,582
|  | Analysis of net assets between funds - prior year
|  |  | Unrestricted funds 2024 | Total funds 2024
|  |  | £ | £
| Tangible fixed assets | 25,601 | 25,601
| Current assets | 207,402 | 207,402
| Creditors due within one year | (5,228) | (5,228)
| Total | 227,775 | 227,775
14. | Reconciliation of net movement in funds to net cash flow from operating activities
|  | 2025 | 2024
|  | £ | £
| Net income/expenditure for the year (as per Statement of Financial Activities) | 26,807 | (36,693)
| Adjustments for: |  |
| Depreciation charges | 9,152 | 10,561
| Decrease in debtors | 11,198 | 10,722
| Increase/(decrease) in creditors | 1,064 | 696
| Net cash provided by/(used in) operating activities | 48,221 | (14,714)
Page 15
SHALOM MEDIA UK LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
15. | Analysis of cash and cash equivalents
|  | 2025 | 2024
|  | £ | £
| Cash in hand | 170,591 | 125,598
| Total cash and cash equivalents | 170,591 | 125,598
16. | Analysis of changes in net debt
|  | At 1 August 2024 | Cash flows | At 31 July 2025
|  | £ | £ | £
| Cash at bank and in hand | 125,598 | 44,993 | 170,591
|  | 125,598 | 44,993 | 170,591
17. | Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £231 (2024 - £474).
18. | Related party transactions
| The company has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the company at 31 July 2025.
19. | Controlling party
The ultimate controlling party is the Trustees as detailed on page 1 of the accounts.
Page 16