REGISTERED COMPANY NUMBER: 12365171 (England and Wales)

REGISTERED CHARITY NUMBER: 1189356

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DIVINE RENOVATION UK

(A COMPANY LIMITED BY GUARANTEE)

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

Notes to the Financial Statements

8

to

14

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the Charity are to advance the Christian faith, particularly but not exclusively through education in the subjects of religion and church leadership including the areas of evangelism and missionary work, via formal education, conferences, online content and provision of grants to individuals who wish to attend training activities.

Significant activities

Divine Renovation UK provides parishes across the United Kingdom with missional support focused on building strong teams and creating a culture of evangelization. Over the past several years, the UK has seen incredible growth in the number of pastors who've taken on the challenge of parish renewal. Our team in the UK supports pastors through events and the formation of a strong Catholic community among parishes in the region.

Public benefit

In planning the activities of the charity the trustees have considered the Charity Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The objects of the charity Divine Renovation UK as stated in our Articles of Association are the advancement of the Christian faith and the advancement of education. Specifically, Divine Renovation Ministry inspires, connects, and equips Catholic parishes through events, conferences, speaking engagements, resources including webinars, podcasts and books, and training/coaching all designed to help parishes make and form Christian disciples. These disciples, in turn, transform their local neighbourhoods and communities through works of service.

By the end of 2025, the charity is connected with 1010 Catholic parishes and has coached 163 Catholic parishes in England, Scotland, and Wales. Connected parishes accessed or downloaded Divine Renovation resources or attended events in person or online. Coached parishes entered into a coaching relationship with Divine Renovation receiving group or 1:1 coaching sessions.

Online Events

Online events are designed to inspire Catholic parishes that change is possible, that they can develop an outward-facing posture, and that they can impact their local community with the Good News of Jesus Christ. In 2025, Divine Renovation UK hosted 1 online event attended by 112 people from across key multiplier parishes around the world..

In Person Events

Through in person events, the charity connects parishes to each other in order to consolidate the learnings from online coaching and to create a forum in which they are able to share with each other their successes and learnings. Through these events, they create communities of practice which enable an accelerated pace of change.

3 in-person events were held around the UK in 2025 comprising of: a priests' leadership retreat attended by 20 priests from across the UK, a priests' leadership lunch attended by 19 priests from Diocese of Hallam, a Beacon Parish retreat attended by 7 priests from across the UK who are most advanced in renewal.

Coaching

Parishes in coaching increased from 156 parishes in December 2024 to 163 parishes in December 2025. Parishes are not charged any fees for coaching and are enabled to access it through the generous support of donors. Coaching can include a series of group coaching on different topics, accompaniment of the parish leadership team or a bespoke 1:1 bundle. For a certain group of parishes whose journey towards mission is at a faster pace, Divine Renovation offers ongoing 1:1 coaching: normally 20 sessions across a 12-month period.

In 2025, 16 priests completed initial group coaching (Kickstart), 22 were enrolled other types of coaching, and 24 were in a 1:1 coaching relationship.

Regular coaching calls enable a parish to maintain momentum and provides some accountability to the priest and leadership team. The road towards becoming missional is commonly found to be extremely difficult, so the assistance of a coach who has 'from the trenches' experience of leading a parish, and who can be used as a sounding board for working through problems can be extremely valuable.

FINANCIAL REVIEW

Financial position

At 31 December 2025 the charity had reserves of £11,302 (2024 £60,796). The charity reported a deficit of £49,494 (2024 a surplus of £14,838).

Reserves policy

Over the past few years, the Charity has operated without reserves due to the fact that the majority of the funds it accumulated were spent on charitable activities.

As the Charity relies upon donations and grants from various sources each year, the Trustees are cognizant of the fact that reserve funds may be needed to give the Trustees time to take action if income falls below expectations. While the Charity has not been in a position to build reserves to date, it aspires to build unrestricted general funds equal to the average three months operating expenses each year. To do this, the Charity is investing more time in development activities by applying for additional grants during the year and developing relationships with donors. This targeted reserve is reviewed on an annual basis to determine if the targeted level of reserves needs to be amended in light of changing funding, financial climate and other risks.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is constituted as a company limited by guarantee and was incorporated on 16 December 2019. The charitable company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1

Recruitment and appointment of new trustees

At Divine Renovation, UK - the selection and recruitment of new board members is a critical task that requires careful consideration. We begin by reflecting on the skills and talents that are needed and then develop a skills matrix to identify potential gaps. We brainstorm with other board members to expand our reach, and we use discretion to seek additional information and advice on potential candidates.

Once we have a shortlist of candidates, we extend invitations and have a personal meeting to discuss the organization's current state, the candidate's strengths, and their potential contribution. Orientation materials are provided, along with introductions to current board members. New members are encouraged to ask questions and share their thoughts on discussed issues. With this thoughtful selection process and thorough orientation, new board members become valuable assets to the organization. Our board members met quarterly this year. Meetings were held virtually for the most part, with the exception of one in-person meeting.

Organisational structure

The charitable company is governed by its trustee board which is responsible for setting the strategic direction of the organisation and the policy of the charity. The trustees carry the ultimate responsibility for the conduct of the charity and for ensuring that it satisfies its legal and contractual obligations. The trustee board meets at least quarterly and there may be additional meetings of appropriate members or groups as required. The day-to-day operation of the organisation has been delegated to the Executive Director and other staff and volunteers, who are key to providing the services offered by the charity.

Wider network

The charity is part of a wider network of charitable organisations with similar objects, operating worldwide and in particular, the USA, Canada, Australasia and Germany.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

12365171 (England and Wales)

Registered Charity number

1189356

Registered office

Divine Renovation Ministry UK

5-7 Cromwell Road

London

SW7 2HR

Trustees

D J O'Rourke - Chair Of Divine Renovation UK (resigned 17/10/25)

E Alberto - Trustee

E Davies - Trustee

C J Purslow - Trustee

O Roylance-Smith - Chair Of Divine Renovation UK (appointed 17/10/25)

Executive Director

Hannah Vaughan-Spruce

Independent Examiner

Hartley Fowler LLP

Chartered Accountants

4th Floor Tuition House

27-37 St George's Road

Wimbledon

London

SW19 4EU

Bankers

National Westminster Bank plc

South Kensington Station

PO Box NO592

18 Cromwell Place

London

SW7 2LB

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Divine Renovation UK 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. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those 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;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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

Approved by order of the board of trustees on 21 April 2026 and signed on its behalf by:

O Roylance-Smith - Trustee

Independent examiner's report to the trustees of Divine Renovation UK ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also 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 your charity's accounts as 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.

Jonathan Askew

Hartley Fowler LLP

Chartered Accountants

4th Floor Tuition House

27-37 St George's Road

Wimbledon

London

SW19 4EU

28 May 2026

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

45,368

-

45,368

133,623

Charitable activities

3

Missional support

141,652

-

141,652

339,711

Total

187,020

-

187,020

473,334

EXPENDITURE ON

Charitable activities

Missional support

236,514

-

236,514

458,496

NET INCOME/(EXPENDITURE)

(49,494

)

-

(49,494

)

14,838

RECONCILIATION OF FUNDS

Total funds brought forward

60,796

-

60,796

45,958

TOTAL FUNDS CARRIED FORWARD

11,302

-

11,302

60,796

2025

2024

Notes

£

£

CURRENT ASSETS

Debtors

10

49,648

20,033

Cash at bank

16,397

46,948

66,045

66,981

CREDITORS

Amounts falling due within one year

11

(54,743

)

(6,185

)

NET CURRENT ASSETS

11,302

60,796

TOTAL ASSETS LESS CURRENT LIABILITIES

11,302

60,796

NET ASSETS

11,302

60,796

FUNDS

13

Unrestricted funds

11,302

60,796

TOTAL FUNDS

11,302

60,796

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 21 April 2026 and were signed on its behalf by:

E Davies - Trustee

O Roylance-Smith - Trustee

1.	GENERAL INFORMATION

The charitable company is incorporated and domiciled in England and Wales. The address of its registered office is 5-7 Cromwell Road, London SW7 2HR. The registered number of the company is 12365171. The registered number of the charity is 1189536.

The financial information presented is for the year ended 31 December 2025 and 31 December 2024. The financial information is presented in sterling.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

a) Preparation of the accounts on a going concern basis

The financial statements have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves, the financial position, future plans and the expected level of income and expenditure for 12 months from authorising these financial statements.The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to the consideration by its performance. Grant income relating to a later period is therefore deferred to that period and treated as deferred income in the balance sheet. The main source of grant income consists of grants from the Divine Renovation Ministry.

Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable.

Donations are recognised when the charity has been notified in writing of both the amount and settlement date.

Conference revenue is recognised in the accounting period when the conference is held.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Support Services and Volunteers

The Charity receives support from its sole guarantor, Divine Renovation Ministry, in the form of payroll administration, budgeting and accounting, information technology, human resources, finance and other program and services. In addition, the Charity relies on the contribution of unpaid volunteers in carrying out its activities. The costs of the support services provided by Divine Renovation Ministry as well as the value of the contributions by volunteers are not included in these accounts as they cannot be reliably measured.

Governance costs

Governance costs include those incurred in the governance of the charity and are associated with

constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities. Governance costs include the production of the statutory accounts and the independent examination of the charity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds 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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Cash at bank

Cash at bank 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.

Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are recognised at the invoiced cost prepaid. In relation to trade debtors, a provision for impairment is made when there is objective evidence that the charity will not be able to collect all the amounts due under the original terms of the invoice.

Creditors

Creditors are recognised when the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at the settlement amount.

3.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

£

Conference Revenue

Missional support

8,558

880

Catholic Parish Summit Revenue

Missional support

-

171,739

Regional Office Speaking Fees

Missional support

800

125

Grants

Missional support

132,294

166,967

141,652

339,711

Grants received, included in the above, are as follows:

2025

2024

£

£

Divine Renovation Ministry

118,883

122,000

Garioch Charitable Trust

13,411

44,967

132,294

166,967

4.	GRANTS PAYABLE

2025

2024

£

£

Missional support

300

1,280

Grants payable represents donations made to other organisations.

5.	SUPPORT COSTS

Governance

Finance

costs

Totals

£

£

£

Missional support

693

6,398

7,091

Support costs, included in the above, are as follows:

Finance

2025

2024

Missional

Total

support

activities

£

£

Bank charges

693

1,314

Governance costs

2025

2024

Missional

Total

support

activities

£

£

Independent examiner's fees

6,398

5,378

Other governance costs

-

2,723

6,398

8,101

6.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

Total expenses of £302 were reimbursed to one trustee during the year ended 31 December 2025 (2024: £Nil) for costs incurred in the performance of their duties as a trustee.

7.	STAFF COSTS

2025

2024

£

£

Wages and salaries

186,176

137,012

Social security costs

13,604

9,752

Other pension costs

5,692

4,349

205,472

151,113

The average monthly number of employees during the year was as follows:

2025

2024

Management and support

5

4

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2025

2024

£60,001 - £70,000

1

1

8.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

133,623

-

133,623

Charitable activities

Missional support

339,711

-

339,711

Total

473,334

-

473,334

EXPENDITURE ON

Charitable activities

Missional support

458,496

-

458,496

NET INCOME

14,838

-

14,838

RECONCILIATION OF FUNDS

Total funds brought forward

45,958

-

45,958

TOTAL FUNDS CARRIED FORWARD

60,796

-

60,796

9.	INDEPENDENT EXAMINATION

The independent examiner's fee consisted of:

2025

2024

£

£

Independent examination

2,050

1,950

Preparation of statutory financial statements

1,000

950

Other services including irrecoverable VAT

2,558

1,600

Prior year underprovision

790

878

6,398

5,378

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

22,390

447

Other debtors

833

-

Gift Aid recoverable

25,979

19,586

Prepayments

446

-

49,648

20,033

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,754

780

Social security and other taxes

6,903

-

Other creditors

1,559

905

Accruals

5,608

4,500

Deferred income

36,919

-

54,743

6,185

£

£

Deferred Income

Balance at 1 January 2025

-

49,580

Amount received in the year

36,919

-

Amounts released to incoming resources

-

(49,580

)

Balance at 31 December 2025

36,919

-

Deferred income comprises income received during the year which relates to the next financial year.

12.	ANALYSIS OF NET ASSETS BETWEEN FUNDS

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

£

£

£

£

Current assets

66,045

-

66,045

66,981

Current liabilities

(54,743

)

-

(54,743

)

(6,185

)

11,302

-

11,302

60,796

13.	MOVEMENT IN FUNDS

Net

movement

At

At 1/1/25

in funds

31/12/25

£

£

£

Unrestricted funds

General fund

60,796

(49,494

)

11,302

TOTAL FUNDS

60,796

(49,494

)

11,302

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

187,020

(236,514

)

(49,494

)

TOTAL FUNDS

187,020

(236,514

)

(49,494

)

Comparatives for movement in funds

Net

movement

At

At 1/1/24

in funds

31/12/24

£

£

£

Unrestricted funds

General fund

45,958

14,838

60,796

TOTAL FUNDS

45,958

14,838

60,796

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

473,334

(458,496

)

14,838

TOTAL FUNDS

473,334

(458,496

)

14,838

14.	ULTIMATE PARENT COMPANY

The sole guarantor of the company is the Divine Renovation Ministry, correspondence address:

PO BOX 51069 RPO, Rockingham Ridge, Halifax, NS, Canada, B3M 4R8.

15.	RELATED PARTY DISCLOSURES

During the year the charity received grants from the Divine Renovation Ministry of £118,883 (2024 £122,000).

Key management remuneration

2025

2024

£

£

Salaries and other short-term benefits

82,094

78,403

Post-employment benefits

2,170

2,100

84,264

80,976

Key management includes certain senior employees who have authority and responsibility for planning and controlling the activities of the charity.

During the year the trustees donated £1,967 (2024 £64,312) to the charity.

16.	COMPANY LIMITED BY GUARANTEE

The charity is limited by guarantee and has no share capital. There is only one member, Divine Renovation Ministry. The liability of the member is determined by the articles of the charity and shall not exceed £1.