Caseware UK (AP4) 2025.0.111 2025.0.111 Caseware UK (AP4) 2025.0.111 2025.0.111 2026-02-28 Worship.Works seeks to achieve its objectives through a combination of teaching, discipleship, community, resources and partnership. Its principal activities include: Developing and delivering training and discipleship through the School of Work-Based Ministry, providing structured pathways through which Christians can grow in their understanding and practice of work-based ministry. Delivering the Year of Transformation, a one-year programme combining teaching, mentoring and practical application to help Christians serve God more intentionally through their work. Delivering the Christian Graduate Programme, through which graduates are employed, trained in work-based ministry and supported in developing professionally and spiritually through workplace placements. Hosting IGNITE! meetups and other gatherings that bring together Christians in the workplace for teaching, encouragement, fellowship, discussion and prayer. Speaking and teaching in churches, Christian organisations, workplace groups, conferences and other settings on Biblical principles relating to work and ministry. Developing relationships and partnerships with churches, ministries and organisations that share a desire to support Christians in the workplace. Producing online and other resources designed to inspire and encourage Christians to recognise their everyday work as an opportunity for ministry and worship.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.4380 1217 7 2026-02-28 2025-03-01 false No description of principal activity 4 05368413 2025-03-01 2026-02-28 05368413 2024-03-01 2025-02-28 05368413 2026-02-28 05368413 2025-02-28 05368413 2025-03-01 05368413 2024-03-01 05368413 c:CompanySecretary1 2025-03-01 2026-02-28 05368413 c:RegisteredOffice 2025-03-01 2026-02-28 05368413 d:CurrentFinancialInstruments 2026-02-28 05368413 d:CurrentFinancialInstruments 2025-02-28 05368413 c:FRS102 2025-03-01 2026-02-28 05368413 b:IndependentExaminationCharity 2025-03-01 2026-02-28 05368413 c:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 05368413 b:Trustee1 2025-03-01 2026-02-28 05368413 b:Trustee2 2025-03-01 2026-02-28 05368413 b:Trustee3 2025-03-01 2026-02-28 05368413 b:UnrestrictedFundsGeneral 2025-03-01 2026-02-28 05368413 b:UnrestrictedFundsGeneral 2026-02-28 05368413 b:UnrestrictedFundsGeneral 2025-02-28 05368413 c:ChiefExecutive 2025-03-01 2026-02-28 05368413 b:Activity1 2025-03-01 2026-02-28 05368413 b:Activity2 2025-03-01 2026-02-28 05368413 b:Activity2 2024-03-01 2025-02-28 05368413 b:Activity2 b:TotalUnrestrictedFunds 2025-03-01 2026-02-28 05368413 b:Activity3 2025-03-01 2026-02-28 05368413 b:Activity3 2024-03-01 2025-02-28 05368413 b:Activity3 b:TotalUnrestrictedFunds 2025-03-01 2026-02-28 05368413 b:TotalUnrestrictedFunds 2025-03-01 2026-02-28 05368413 b:FundraisingEvents b:Activity1 b:TotalUnrestrictedFunds 2025-03-01 2026-02-28 05368413 b:FundraisingEvents b:Activity1 2025-03-01 2026-02-28 05368413 b:FundraisingEvents b:Activity1 2024-03-01 2025-02-28 05368413 b:TotalUnrestrictedFunds 2026-02-28 05368413 b:TotalUnrestrictedFunds 2025-02-28 05368413 b:TotalRestrictedIncomeFunds 2026-02-28 05368413 b:TotalRestrictedIncomeFunds 2025-02-28 05368413 c:FullAccounts 2025-03-01 2026-02-28 iso4217:GBP xbrli:pure

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 2026
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 2026
Trustees | Daniel Ghinn
| Mark Lawrence (resigned 10 October 2025)
| Tendai Bwanya (appointed 23 July 2026)
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 2026 The Trustees present their annual report together with the financial statements of the Worship.Works for the year 1 March 2025 to 28 February 2026. 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 whose purpose is to inspire, encourage and equip Christians to serve God through their day-to-day work. A key principle underlying the work of Worship.Works is that the everyday work of Christians can be an expression of ministry and worship. We seek to help Christians develop a Biblical understanding of work and to equip them to serve God, demonstrate their faith and make a positive difference through their working lives. Worship.Works also seeks to serve the wider Church by working with churches, Christian organisations, workplace groups and other partners to provide teaching, resources, community and practical opportunities for Christians to develop in work-based ministry. 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 Worship.Works seeks to achieve its objectives through a combination of teaching, discipleship, community, resources and partnership. Its principal activities include: ∙Developing and delivering training and discipleship through the School of Work-Based Ministry, providing structured pathways through which Christians can grow in their understanding and practice of work-based ministry. ∙Delivering the Year of Transformation, a one-year programme combining teaching, mentoring and practical application to help Christians serve God more intentionally through their work. ∙Delivering the Christian Graduate Programme, through which graduates are employed, trained in work-based ministry and supported in developing professionally and spiritually through workplace placements. ∙Hosting IGNITE! meetups and other gatherings that bring together Christians in the workplace for teaching, encouragement, fellowship, discussion and prayer. ∙Speaking and teaching in churches, Christian organisations, workplace groups, conferences and other settings on Biblical principles relating to work and ministry. ∙Developing relationships and partnerships with churches, ministries and organisations that share a desire to support Christians in the workplace. Page 2
WORSHIP.WORKS (A company limited by guarantee) Objectives and activities (continued) ∙Producing online and other resources designed to inspire and encourage Christians to recognise their everyday work as an opportunity for ministry and worship. Achievements and performance l Review of activities During the year, Worship.Works continued to develop its ministry of inspiring, encouraging and equipping Christians to serve God through their day-to-day work. A significant development during the year was the continued establishment of the School of Work-Based Ministry, led by Mel Lewis as Head of School. The School provides a framework for Worship.Works' training and discipleship programmes and supports the development of structured pathways through which Christians can grow in their understanding and practice of work-based ministry. In September 2025, Worship.Works launched the first external cohort of its Year of Transformation programme, with five participants beginning the one-year course. By the end of the reporting period, the programme was well underway, and participants were already sharing encouraging testimonies of how the teaching was helping to reshape their understanding of work, calling and the opportunities to serve God through their everyday working lives. A new cohort of the Christian Graduate Programme also commenced in September 2025 with two graduates. Through the programme, participants received teaching and support in work-based ministry alongside practical workplace experience through industrial placements. During the year, the graduates showed encouraging progress in both their professional development and their understanding of how their Christian faith could be lived out through their work. Worship.Works continued to grow its community of Christians in the workplace through IGNITE! meetups. Quarterly gatherings were held in Maidstone during the year, together with an IGNITE! meetup in London in July 2025. In Manchester, an event was held in March 2025 in collaboration with Audacious Business, part of Audacious Church, attracting more than 40 people. A further Manchester IGNITE! gathering was held in October in collaboration with Ivy Church, attended by more than 20 people. Across these gatherings, Worship.Works continued to receive testimonies of people being inspired, encouraged and equipped in their faith and working lives. Worship.Works also contributed to wider teaching and partnership activity during the year. In October 2025, Daniel Ghinn and Mel Lewis contributed to a session at Audacious Kingdom Business Saturday in Manchester, an event attended by more than 200 people. This provided an opportunity to share the message of work-based ministry with a wider community of Christians in business and the workplace. Work also continued on the development and production of Introduction to Work-Based Ministry, a six-part video-based course designed to introduce the Biblical foundations and practical principles of work-based ministry. Filming was completed during 2025, and the course remained in production at the financial year end. Alongside these programmes and events, Worship.Works continued to develop relationships with churches, ministry organisations and Christian workplace networks, and to produce content designed to inspire and encourage Christians to recognise their everyday work as an opportunity for ministry and worship. Page 3
WORSHIP.WORKS (A company limited by guarantee) Achievements and performance (continued) 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 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. Page 4
WORSHIP.WORKS (A company limited by guarantee) Structure, governance and management (continued) 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 year. 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 13 August 2026 and signed on their behalf by:
Daniel Ghinn |
Page 5
WORSHIP.WORKS (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2026
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 2026.
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: 13 August 2026 Marcel Jung 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 2026
|  | Unrestricted funds 2026 | Total funds 2026 | Total funds 2025
| Note | £ | £ | £
Income from: |  |  |  |
Donations and legacies | 3 | 70,055 | 70,055 | 39,701
Charitable activities | 4 | 25,906 | 25,906 | 93,539
Other trading activities | 5 | 218 | 218 | -
Total income |  | 96,179 | 96,179 | 133,240
Expenditure on: |  |  |  |
Charitable activities | 6 | 97,761 | 97,761 | 134,540
Total expenditure |  | 97,761 | 97,761 | 134,540
Net movement in funds |  | (1,582) | (1,582) | (1,300)
Reconciliation of funds: |  |  |  |
Total funds brought forward |  | 2,190 | 2,190 | 3,490
Net movement in funds |  | (1,582) | (1,582) | (1,300)
Total funds carried forward |  | 608 | 608 | 2,190
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.
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WORSHIP.WORKS (A company limited by guarantee) REGISTERED NUMBER: 05368413 BALANCE SHEET AS AT 28 FEBRUARY 2026
|  |  | 2026 |  | 2025
| Note |  | £ |  | £
Fixed assets |  |  |  |  |
|  |  | - |  | -
Current assets |  |  |  |  |
Debtors | 11 | 1,210 |  | 3,878 |
Cash at bank and in hand |  | 2,430 |  | 1,195 |
|  | 3,640 |  | 5,073 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 12 | (3,031) |  | (2,882) |
Net current assets |  |  | 609 |  | 2,191
Total assets less current liabilities |  |  | 609 |  | 2,191
Net assets excluding pension asset |  |  | 609 |  | 2,191
Total net assets |  |  | 609 |  | 2,191
Charity funds |  |  |  |  |
Restricted funds | 14 |  | - |  | -
Unrestricted funds | 14 |  | 609 |  | 2,191
Total funds |  |  | 609 |  | 2,191
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 13 August 2026 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 2026
Daniel Ghinn |
The notes on pages 10 to 16 form part of these financial statements.
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WORSHIP.WORKS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
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 2026 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
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.
| 2.9 | 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 2026 | Total funds 2026 | Total funds 2025
|  |  | £ | £ | £
| Donations | 70,055 | 70,055 | 39,701
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WORSHIP.WORKS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
| 4. | Income from charitable activities
|  |  | Unrestricted funds 2026 | Total funds 2026 | Total funds 2025
|  |  | £ | £ | £
| Training | 1,619 | 1,619 | 4,884
| Intern Sponsorship | 24,287 | 24,287 | 88,655
| Total 2026 | 25,906 | 25,906 | 93,539
| 5. | Income from other trading activities
|  | Income from fundraising events
|  |  | Unrestricted funds 2026 | Total funds 2026 | Total funds 2025
|  |  | £ | £ | £
| Rent recovery via sub-let | 218 | 218 | -
| 6. | Analysis of expenditure on charitable activities
|  | Summary by fund type
|  |  | Unrestricted funds 2026 | Total 2026 | Total 2025
|  |  | £ | £ | £
| Training | 1,253 | 1,253 | 1,835
| Intern Sponsorship | 96,508 | 96,508 | 132,705
|  | 97,761 | 97,761 | 134,540
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WORSHIP.WORKS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
| 7. | Analysis of expenditure by activities
|  |  | Activities undertaken directly 2026 | Support costs 2026 | Total funds 2026
|  |  | £ | £ | £
| Training | 829 | 424 | 1,253
| Intern Sponsorship | 76,434 | 20,074 | 96,508
|  | 77,263 | 20,498 | 97,761
|  |  | Activities undertaken directly 2025 | Support costs 2025 | Total funds 2025
|  |  | £ | £ | £
| Events | 1,468 | 367 | 1,835
| Recruitment | 112,444 | 20,260 | 132,704
|  | 113,912 | 20,627 | 134,540
8. | Independent examiner's remuneration
|  |  |  | 2026 | 2025
|  |  |  | £ | £
| Fees payable to the company's independent examiner for the independent examination of the company's annual accounts | 825 | 800
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WORSHIP.WORKS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
9. | Staff costs
|  | 2026 | 2025
|  | £ | £
| Wages and salaries | 67,020 | 101,372
| Social security costs | 403 | 3,525
| Contribution to defined contribution pension schemes | 1,497 | 1,775
|  | 68,920 | 106,672
| The average number of persons employed by the company during the year was as follows:
|  | 2026 | 2025
|  | No. | No.
| Trainees | 4 | 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.
10. | Trustees' remuneration and expenses
| During the year, no Trustees received any remuneration or other benefits (2025 - £NIL).
| During the year ended 28 February 2026, no Trustee expenses have been incurred (2025 - £NIL).
11. | Debtors
|  | 2026 | 2025
|  | £ | £
| Due within one year |  |
| Other debtors | - | 867
| Prepayments and accrued income | 1,210 | 3,011
|  | 1,210 | 3,878
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WORSHIP.WORKS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
12. | Creditors: Amounts falling due within one year
|  | 2026 | 2025
|  | £ | £
| Trade creditors | 42 | 1,912
| Other taxation and social security | 1,850 | -
| Other creditors | 314 | 170
| Accruals and deferred income | 825 | 800
|  | 3,031 | 2,882
13. | Financial instruments
|  | 2026 | 2025
|  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through income and expenditure | 2,430 | 1,195
Financial assets measured at fair value through income and expenditure comprise cash balances.
| 14. | Statement of funds
|  | Statement of funds - current year
|  |  | Balance at 1 March 2025 £ | Income £ | Expenditure £ | Balance at 28 February 2026 £
|  | Unrestricted funds |  |  |  |
| Reserves | 2,191 | 96,179 | (97,761) | 609
| 15. | Summary of funds
|  | Summary of funds - current year
|  |  | Balance at 1 March 2025 £ | Income £ | Expenditure £ | Balance at 28 February 2026 £
| General funds | 2,191 | 96,179 | (97,761) | 609
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WORSHIP.WORKS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
| 16. | Analysis of net assets between funds
|  | Analysis of net assets between funds - current year
|  |  | Unrestricted funds 2026 | Total funds 2026
|  |  | £ | £
| Current assets | 3,640 | 3,640
| Creditors due within one year | (3,031) | (3,031)
| Total | 609 | 609
17. | 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 £1,497 (2025: £1,775). Contributions totalling £314 (2025: £170) were payable to the fund at the Balance Sheet date.
18. | 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 £88,287 (2025: £133,057) 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 (2025: £14,525).
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