CHARITY REGISTRATION NUMBER: 1055038
Warcombe Farm Christian Trust Unaudited Financial Statements
5 April 2025
JONES & GRAHAM ACCOUNTANTS LTD
Chartered Certified Accountants 6 Hall Square DENBIGH Denbighshire LL16 3NU
Warcombe Farm Christian Trust
Financial Statements
Year ended 5 April 2025
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 3 |
| Statement of financial activities | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6 |
Warcombe Farm Christian Trust
Trustees' Annual Report
Year ended 5 April 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 5 April 2025.
Reference and administrative details
Registered charity name Warcombe Farm Christian Trust Charity registration number 1055038 Principal office
The trustees
Alexander Black Amer Ferzoli David Hill Lynda Hill Geoff Hills Independent examiner Jones & Graham Accountants Ltd 6 Hall Square DENBIGH Denbighshire LL16 3NU
Structure, governance and management
The trust was established by a charitable trust deed on 10 April 1993.
The trustees who served during the year and up to the date of signature of the financial statements were:
Alexander Black Amer Ferzoli David Hill Lynda Hill Geoff Hills
The trust is run by the trustees, who meet from time to time as necessary.
Objectives and activities
The trust's objects are to advance the Christian religion. The policies adopted in furtherance of these objects are the provision and organisation of educational and evangelistic activities and events, and there has been no change in these during the year.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the trust should undertake.
1
Warcombe Farm Christian Trust
Trustees' Annual Report (continued)
Year ended 5 April 2025
Achievements and performance
The development, activities and achievements of the trust during the year are reviewed in the separate annual report.
Financial review
The financial transactions of the trust during the year and the financial position at the end of the year are summarised in the attached accounts. The trustees consider the financial position to be satisfactory.
It is the policy of the trust that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the trust's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the trust is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. They intend to keep these matters under regular review.
09/09/2025 The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:
David Hill Trustee
2
Warcombe Farm Christian Trust
Independent Examiner's Report to the Trustees of Warcombe Farm Christian Trust
Year ended 5 April 2025
I report to the trustees on my examination of the financial statements of Warcombe Farm Christian Trust ('the charity') for the year ended 5 April 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Jones & Graham Accountants Ltd Independent Examiner
6 Hall Square DENBIGH Denbighshire LL16 3NU
3
Warcombe Farm Christian Trust
Statement of Financial Activities
Year ended 5 April 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 6,131 | – | 6,131 | 4,550 |
| Investment income | 5 | 29,270 | – | 29,270 | 19,003 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total income | 35,401 | – | 35,401 | 23,553 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Expenditure | |||||
| Expenditure on charitable activities | 6,7 | 36,735 | 19 | 36,753 | 26,177 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 36,735 | 19 | 36,753 | 26,177 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net expenditure and net movement | in | ||||
| funds | (1,334) | (19) | (1,352) | (2,624) | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 82,687 | 334 | 83,021 | 85,645 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 81,353 | 315 | 81,668 | 83,021 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 6 to 12 form part of these financial statements.
4
Warcombe Farm Christian Trust
Statement of Financial Position
5 April 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 12 | 191,878 | 198,747 |
| Current assets | |||
| Debtors | 13 | 1,226 | 910 |
| Cash at bank and in hand | 4,261 | 4,088 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| 5,487 | 4,998 | ||
| Creditors: amounts falling due within one year | 14 | (162) | 1,644 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| Net current assets | 5,649 | 3,354 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total assets less current liabilities | 197,527 | 202,101 | |
| Creditors: amounts falling due after more than one year | 15 | 115,858 | 119,080 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net assets | 81,669 | 83,021 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Funds of the charity | |||
| Restricted funds | 315 | 334 | |
| Unrestricted funds | 81,353 | 82,687 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total charity funds | 16 | 81,668 | 83,021 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
These financial statements were approved by the board of trustees and authorised for issue on 09/09/2025........................, and are signed on behalf of the board by:
David Hill Trustee
The notes on pages 6 to 12 form part of these financial statements.
5
Warcombe Farm Christian Trust
Notes to the Financial Statements
Year ended 5 April 2025
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 55 Ravenscroft, Hook, Hampshire, RG27 9NP.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
In the application of the trust's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
6
Notes to the Financial Statements (continued)
Warcombe Farm Christian Trust
Year ended 5 April 2025
3. Accounting policies (continued)
Incoming resources
Income is recognised when the trust is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the trust has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the trust has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Resources expended
Liabilities are recognised in the accounts at the time when an obligation to make payment is incurred.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freehold property - 2% straight line Long leasehold property - 4% straight line Plant and machinery - 10% straight line Fixtures and fittings - 20% straight line
Impairment of fixed assets
At each reporting end date, the trust reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
7
Notes to the Financial Statements (continued)
Warcombe Farm Christian Trust
Year ended 5 April 2025
3. Accounting policies (continued)
Financial instruments
The trust has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the trust's balance sheet when the trust becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
4. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Donations | |||||
| Donations and gifts | 6,131 | 6,131 | 4,550 | 4,550 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 5. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Rental income from investment | |||||
| properties | 29,269 | 29,269 | 19,000 | 19,000 | |
| Bank interest receivable | 1 | 1 | 3 | 3 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 29,270 | 29,270 | 19,003 | 19,003 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
6. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Support costs | 36,735 | 19 | 36,753 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Support costs | 26,158 | 19 | 26,177 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
8
Notes to the Financial Statements (continued)
Warcombe Farm Christian Trust
Year ended 5 April 2025
7. Expenditure on charitable activities by activity type
| Total funds | Total fund | |||
|---|---|---|---|---|
| Support costs | 2025 | 2024 | ||
| £ | £ | £ | ||
| Provision of campsite activities | 35,176 | 35,176 | 25,727 | |
| Governance costs | 1,577 | 1,577 | 450 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 36,753 | 36,753 | 26,177 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 8. | Analysis of support costs | |||
| Total 2025 | Total 2024 | |||
| £ | £ | £ | ||
| Premises | 22,182 | 22,182 | 11,436 | |
| General office | 6,125 | 6,125 | 7,322 | |
| Governance costs | 420 | 420 | 450 | |
| Depreciation | 6,869 | 6,869 | 6,969 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 35,596 | 35,596 | 26,177 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 9. | Net expenditure | |||
| Net expenditure is stated after charging/(crediting): | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Depreciation of tangible fixed assets | 6,869 ৶৶৶৶৶৶৶ |
6,969 ৶৶৶৶৶৶৶ |
10. Staff costs
The average head count of employees during the year was Nil (2024: Nil).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
11. Trustee remuneration and expenses
None of the trustees (or any persons connected with them) received any remuneration during the year, and none of them were reimbursed any expenses incurred on behalf of the trust.
9
Warcombe Farm Christian Trust
Notes to the Financial Statements (continued)
Year ended 5 April 2025
12. Tangible fixed assets
| Property | Fixtures, | |||||
|---|---|---|---|---|---|---|
| Land and | improvemen | Plant and | fittings & | |||
| buildings | ts | machinery | equipment | Total | ||
| £ | £ | £ | £ | £ | ||
| Cost | ||||||
| At 6 April 2024 and | ||||||
| 5 April 2025 | 160,533 | 146,623 | 663 | 2,969 | 310,788 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Depreciation | ||||||
| At 6 April 2024 | 23,193 | 85,448 | 662 | 2,738 | 112,041 | |
| Charge for the year | 1,598 | 5,158 | 112 | 1 | 6,869 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| At 5 April 2025 | 24,791 | 90,606 | 774 | 2,739 | 118,910 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Carrying amount | ||||||
| At 5 April 2025 | 135,742 | 56,017 | (111) | 230 | 191,878 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| At 5 April 2024 | 137,340 | 61,175 | 1 | 231 | 198,747 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 13. | Debtors | |||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| Other debtors | 1,226 | 910 | ||||
| ৶৶৶৶৶৶৶ | ৶৶৶৶ | |||||
| 14. | Creditors: amounts falling due | within one | year | |||
| 2025 | 2024 | |||||
| £ | £ | |||||
| Bank loans and overdrafts | 2,997 | 2,997 | ||||
| Amounts owed to group undertakings | (3,579) | (1,803) | ||||
| Accruals and deferred income | 420 | 450 | ||||
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |||||
| (162) | 1,644 | |||||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |||||
| 15. | Creditors: amounts falling due | after more | than one year | |||
| 2025 | 2024 | |||||
| £ | £ | |||||
| Bank loans and overdrafts | 115,858 | 119,080 | ||||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
10
Warcombe Farm Christian Trust
Notes to the Financial Statements (continued)
Year ended 5 April 2025
16. Analysis of charitable funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | At | ||||
| 6 April 2024 | Income | Expenditure | 5 April 2025 | ||
| £ | £ | £ | £ | ||
| General funds | 82,687 | 35,401 | (36,735) | 81,353 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| At | At | ||||
| 6 April 2023 | Income | Expenditure | 5 April 2024 | ||
| £ | £ | £ | £ | ||
| General funds | 85,292 | 23,553 | (26,158) | 82,687 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Restricted funds | |||||
| At | At | ||||
| 6 April 2024 | Income | Expenditure | 5 April 2025 | ||
| £ | £ | £ | £ | ||
| Property improvements | 334 | – | (19) | 315 | |
| ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ||
| At | At | ||||
| 6 April 2023 | Income | Expenditure | 5 April 2024 | ||
| £ | £ | £ | £ | ||
| Property improvements | 353 | – | (19) | 334 | |
| ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ||
| 17. | Analysis of net assets between funds | ||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2025 | |||
| £ | £ | £ | |||
| Tangible fixed assets | 191,582 | 296 | 191,878 | ||
| Current assets | 5,649 | – | 5,649 | ||
| Creditors greater than 1 year | (115,858) | – | (115,858) | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Net assets | 81,373 | 296 | 81,669 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Tangible fixed assets | 198,432 | 315 | 198,747 | ||
| Current assets | 3,354 | – | 3,354 | ||
| Creditors greater than 1 year | (119,080) | – | (119,080) | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Net assets | 82,706 | 315 | 83,021 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
11
Notes to the Financial Statements (continued)
Warcombe Farm Christian Trust
Year ended 5 April 2025
18. Financial instruments
The trust has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the trust's balance sheet when the trust becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
12
frs102Charity_accounts.p
Final Audit Report
2025-09-09
Created: 2025-09-03 By: Emyr Jones (office@jonesandgraham.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAqrpN1WG0tFGLXZsV0hlcdt96KujEwpK0
"frs102Charity_accounts.p" History
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Agreement completed.
2025-09-09 - 9:14:44 PM GMT