**Company registration number 02970375 (England and Wales)** ## **Charity registration number 1056875 (England and Wales)** **WALLINGTON CHRISTIAN OUTREACH LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** ## **WALLINGTON CHRISTIAN OUTREACH LIMITED** ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **Trustees** **Secretary Country of Incorporation** **Charity registration Registered office** ## **Independent examiner** ## **Bankers** AJ P French JG Hawkins J K Hawkins JG Hawkins United Kingdom 02970375 (England and Wales) England and Wales 1056875 39 Woodcote Road Wallington Surrey SM60LH Linda Dunford FCCA CTA Warner Wilde Limited Chartered Certified Accountants 4 Marigold Drive Sisley Surrey GU24 9SF HSBC - Wallington 54 Woodcote Road Wallington Surrey SM60NF GAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA ## **WALLINGTON CHRISTIAN OUTREACH LIMITED** ## **CONTENTS** **Page** Trustees' report **1-3** Independent examiner's report 4 Statement of financial activities 5 Balance sheet 6 Notes to the financial statements 7 - 15 ## **WALLINGTON CHRISTIAN OUTREACH LIMITED** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ The Trustees (who are also directors of the Company for the purposes of the Companies Act) present their annual report and financial statements for the year ended 31 August 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Company's Memorandum of Association, the Companies Act 2006 and "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 Company trades as Oasis Christian Bookshop. ## **Objectives and activities** ## **a. Policies and objectives** The Company was formed to obtain charitable status and acquire the charitable activities of Wallington Christian Outreach, itself a registered charity. Charitable status was granted on 17 July 1996 and it acquired the charitable activities, assets and liabilities with effect from 1 September 1997 when it commenced trading as The Oasis Christian Centre. ## **b. Activities for achieving objectives** The principal way in which the work is carried out is by means of a Christian Bookshop operating at 39 Woodcote Road and now known as Oasis Christian Bookshop. Since May 2023 Dave Lock has been managing the bookshop, assisted by a team of volunteers. The work of the bookshop is overseen by the Trustees, who meet regularly. Also, they all have hands-on experience, working in volunteer roles within the bookshop at least once or twice a week. They bring a wealth of relevant experience, e.g. accountancy and business, to their tasks, for which no further formal training is required. Should formal training be required in the future, this will be arranged. ## **Public benefit** In planning the activities of the Company, the Trustees have considered the Charity Commission's guidance on public benefit and, particularly, the specific guidance on charities for the advancement of religion. The shop is open to the public and this, in our view, means that it is for the benefit of the public as required by charity law. ## **Achievements and performance** ## **Review of activities** Sales for the year were maintained at 2024 levels, achieved not only through our bookshop, but also via book signings within the shop and off-site pop-ups. During the year, we have also commenced E-commerce sales, which . have shown promise as a viable income stream, attracting interest from potential customers not just in our immediate vicinity but also across the UK. We have been extremely fortunate in being able to call on the expertise of Nicholas Hill, a business development consultant, to help us set up our E-commerce website and guide us through the necessary protocols. Nicholas's assistance and expertise have proved invaluable, not only for E-sales but also with the transition from Merlio to Shopify, the latter vital for E-commerce traffic. We have also taken the step of transitioning from Sage accounting software to Xero. In both cases, the move to more up-to-date software has improved efficiency and customer interaction, affords us enhanced sales analysis and financial reporting and, at the same time, has reduced our costs. We are also continuing in our quest to encourage more local churches to place orders through us rather than sourcing online. Apart from books we carry stocks of Christian hardware, cards and gifts. These are good revenue earners and appeal to both Christians and non-Christians alike. - 1 - ## **WALLINGTON CHRISTIAN OUTREACH LIMITED** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ During the year, we commenced a re-branding exercise to promote both our bookshop and online presence. As a consequence, the Trustees decided to replace our aging and damaged shop signage and alter the name to Oasis Christian Bookshop, to mirror our E-commerce website. The cost of the new signage amounted to £5,900, with £5,700 being donated by our lovely local churches and supporters, mainly via Crowdfunding, for which we thank the Lord for his provision. Fitting of the signage took place in September 2025. Damage to our shop window necessitates replacement, which will be financed by a claim on our shop insurance. Staffing of the shop remains challenging from time to time and we will always welcome new volunteers. Dave Lock has continued in his role as manager with guidance and support from the Trustees. The lease came to an end in May 2014 and the Trustees have been holding over since that time. Various discussions with the landlords have taken place over the intervening period, with nothing having been agreed. However, we are pleased to be able to report that, in March 2026, we agreed terms with the landlords for a new five-year lease at favourable rates, which will accord us the comfort and encouragement of security of tenure for the next few years. The Trustees number just three at the present time and are cognisant of the need to seek additional Trustees amongst the local Christian community. With the new lease in place, we feel that we will prove to be a more attractive proposition to potential candidates. Considering the maintenance of the level of turnover at 2024 levels, coupled with our drive to increase online sales and reduce costs, these financial statements have been prepared on a going concern basis as, in the opinion of the Trustees, there are no material uncertainties about the Company’s ability to continue for the foreseeable future, being 15 months from the date of signing these financial statements. ## **Fundraising activities** During the year, the company raised very nearly £5,700 towards the cost of the new shopfront and signage via the Crowdfunding fundraising platform and donations from individual supporters and local churches. ## **Financial review** During the financial year, despite turnover remaining at 2024 levels, the Company made a loss of £20,998, (2024: Profit £6,038), which is largely due to expenditure on consultancy/technical assistance relating to E-commerce and transition of stock/accounting systems. The Company’s stock has decreased considerably by £14,169. This is due to very old stock included in Merlio being excluded from the transfer over to Shopify plus a full stock check being made to ensure accurate stock was entered onto the new system. The Company will be seeking increased sales over the Christmas period which should result in a decrease in stock levels and an increase in cash. ## **Reserves policy** The Company held unrestricted reserves of £73,503 in 2025 (2024: £99,874). The reserves included stock of £63,560 in 2025 (2024: £77,729). The Trustees ensure that the Company retains unrestricted funds to meet at least four months' running expenditure: (2025 £15,500; 2024 £15,500). 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 Company’s current activities whilst consideration is given to ways in which additional funding may be raised. This level of reserves has been maintained throughout the year. ## **Plans for future periods** The Company plans to continue to operate in its existing markets whilst exploring the possibility of Ecommerce. - 2 - ## **WALLINGTON CHRISTIAN OUTREACH LIMITED** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ ## **Structure, governance and management** ## **Constitution** The Company is a charitable company limited by guarantee, incorporated on 7 September 1994. The Company is constituted under a Memorandum of Association dated 7 September 1994 and is a registered charity, number 1056875. The principal object of the Company is to provide opportunities for outreach through the operation of a Christian bookshop known as The Oasis at 39 Woodcote Road, Wallington, Surrey, SM6 0LH. The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: AJ P French JG Hawkins J K Hawkins ## _**Recruitment and appointment of trustees**_ New trustees are elected by the existing Trustees. One third of the Trustees retire from office at each Annual General Meeting and if they choose to offer themselves for re-election are deemed to have been re-elected unless there is any express resolution otherwise. None of the Trustees has any beneficial interest in the company. The Memorandum and Articles of Association restrict the liability of the Trustees on a winding-up of £1 each. In the event of a winding-up, accumulated funds shall be transferred to one or more charitable institutions with similar objects. ## _**Organisational structure**_ The trustees meet regularly and administer the charity by majority decision. ## **Key management remuneration** The remuneration of the key management is shown in Note 11 to the financial statements. ## **Risk Management** The Trustees have a duty to identify and review the risks to which the Company is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees have assessed the major risks to which the Company is exposed, in particular those related to the operations and finances of the Company, and are satisfied that systems and procedures are in place to mitigate exposure. The Trustees' report was approved by the Board of Trustees. JG Hawkins **Truste** - 3 - ## **WALLINGTON CHRISTIAN OUTREACH LIMITED** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WALLINGTON CHRISTIAN OUTREACH LIMITED** **I report to the Trustees on my examination of the financial statements of Wallington Christian Outreach Limited (the Company) for the year ended** 31 **August** 2025. ## **Responsibilities and basis of report** **As the Trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act** 2006. **Having satisfied myself that the financial statements of the Company are not required to be audited under Part 16 of the Companies Act** 2006 **and are eligible for independent examination, I report in respect of my examination of the Company's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.** ## **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 that in any material respect:** - **1 accounting records were not kept in respect of the Company as required by section 386 of the Companies Act 2006.** - **2 the financial statements do not accord with those records; or** - **3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act** 2006 **other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or** - **4 the financial statements 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 financial statements 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 financial statements to be reached.** ## **Linda Dunford FCCA CTA** **Warner Wilde Limited** **Chartered Certified Accountants·** **4 Marigold Drive** **Sisley Surrey GU24 9SF Date: ........................... .** 11/05/26 -4- ## **WALLINGTON CHRISTIAN OUTREACH LIMITED** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 31 AUGUST 2025**_ |**Unrestrictd**
**Restictd**
**funds**
**funds**
**2025**
**2025**
**Nots**
£
£
**Income from:**
Donations and legacies
**3**
1,119
5,526
Charitable activities
**4**
179,648
Investments
**5**
454
**Totl Income**
181,221
5,526
**Expenditure on:**
Raising funds
**6**
127,257
Charitable activities
**7**
80,335
153
**Totl expenditure**
207,592
153
**Net income/(expenditure) and movement in**
**funds**
(26,371)
5,373
**Reconciliation of funds:**
Fund balances at 1 September 2024
99,874
**Fund balances at 31 August 2025**
73,503
5,373|**Totl**
**Unrestrictd**
**funds**
**2025**
**2024**
£
£
6,645
873
179,648
179,848
454
478
186,747
181,199
127,257
105,587
80,488
69,574
207,745
175,161
(20,998)
6,038
99,874
93,836
78,876
99,874| |---|---| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. -5- ## **WALLINGTON CHRISTIAN OUTREACH LIMITED** ## **BALANCE SHEET** ## _**AS AT 31 AUGUST 2025**_ |**2025**
**Nots**
£
**Fixed asset**
Tangible assets
**13**
**Current asset**
Stocks
**14**
63,560
Debtors
**15**
5,398
Cash at bank and in hand
20,953
89,911
**Creditor: amount falling due within**
**16**
**one year**
(11,594)
**Net current asset**
**Totl asset less current liabilities**
**The funds of the Company**
Restriced income funds
**18**
Unrestriced funds
**19**|**2024**
£
£
559
77,729
5,038
25,862
108,629
(9,463)
78,317
78,876
5,373
73,503
78,876|£
708
99,166
99,874| |---|---|---| |||99,874
99,874| The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The ~~financial statements~~ were approved by the Trustees on .. **!.� ...[JYff ] ... lo 1** � **...** JG Hawkins . �-========- **Trustee** -6- WALLINGTON CHRISTIAN OUTREACH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 AG¢ountlng ￿l¢le8 Charlty Infam￿110￿ Wallington Christlan Outreath Limited ￿ a F¥Nate company bmited by guarantee thi¢)xwral¥(J in England and dks. The regislwed office is 39 Road. ￿llIngkn, Surrey. SM8 OLH. 1.1 Basls of pr•parntlon Thè finan(¥al stslements have teen Prepared in acts*darK* Wrth the Companys goveming document, Ihg compan￿ Act 201K. FRS 102 Tr Finanaal Reporting Standard appl￿ble in thè UK and Republic of Ireland" I"FRS 10T) and the Chafilies SORP 'Atxx)unliny arKI Reporting by Chanties.. Statement of Recommènded Practice aP￿Icable to Char￿eS prepanng their in am)rdancè wrth the Finanelal Reporting Standard applicable in the UK and Republic of IrelaThJ IFRS 102). (effective 1 January 20191. The Company is a PukAic Benefft Entity as defin&l by FRS 1Q2. Thè Company has taken adbBntage ofthe pr0lrysi￿S in the SORP for L*arTrbes not to prepare a Slaternent of Cash Flows. The finarKial statements are wepaTed n slerfirvJ, whid) is the fundional currerry of th& Company. M(melary amounls in these financial statements arè rourKled to the r￿￿51 £. The ffnancial statements have been prepared under the hKst(￿l c*)st 0)n￿nI10Th. The pr1r￿Apa1 accountiThJ policies adopted are set txjt bèbw. 12 ¢3olng COn￿M At the tirne of appro¥iNJ Ihe financial StatWn￿ts, Trusteès ha￿ a rn8sonab￿ expedation that the Company ha5 adequats resourc8s to <￿tinUe in operalional existence for the foreseeable firture. Thus the Trustees continue lo adopt the ging COr￿M ba￿$ of accounting in preparing the finanaal statements. 1.3 Charftsble ￿ndS Unrestricted funds are avaitable kn use at the <*sc¥elN)n of the Twstees in fijrtherance of their charitable Reslrtcted fvrKls are subied to spec4fic cDThYilions by donors as to hryw they may be us&l. The cD51 of raising and administering such funds are tharg￿ against the fijnd. The purpose5 arKt uses of the restrictsd funds a￿ set out in the notes to Ihe financ4al slatements. Investment Ir¥￿￿ne. gains and k)sses are alocated to the appropri* fund. IA In¢om• Income is rec(*Jnised Wh￿ c￿panY LS Wty enli116d to rt after any perf0m￿nCe (J)nditions have been rnet, the amounts ¢ar] be mgasuifjd relwbty. and rt is wobable thal In￿Me will be recep￿d. Cash.donab"ons arg rwnis¢d on receipt Other donations are recr)3nis&J on(* the Company has been tffied of the donation, unths perf0m￿nCe conditic￿5 require deferral of the amount. Ineune tax rèeoverab in relation to don8tions rgc*Ned under GrfiAid 01 deeds of coverAnt is recognised at the time of the donation. Income tsx recoverab￿ in rèjation to in*stment incJ)me is recc*Jnised at the time the investment income is receivable. Legacies are recognised on ￿ceipt or othemse rf the Company has been notif￿ of an impending distribution. the anM)unt is known. and receipt is eXF*ded. If the amount is not knth¥n. the legacy is treated as c￿ntIngent as5eL WALLINGTON CHRISTIAN OUTREACH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGusf 2025 A¢countlng pollcl•s Icontlnu•d) Gift5 in kirKI donated for distribution are included at valuat￿ and recognised as income when they are distributed to projects. Gffts donated foT resa￿ are induded as income when they are sold. Donated fa￿l￿•S and servieès arè induded at the value to the company where this can be quantified and a third party is bearing the cost. No irthrne is rwnised where there is no finan(ial r￿1 trxjme by a third party or where the dlue cannot b8 detetmined with reasonable ao>Jracy. No amounts are included in the finanual statèmènts for sofvK*S donated by general volunteers. Income from other trading a(alvIt￿ relates to the sth of tthks arml ollw gO￿s, •xdu$Ng of value added tax and any discounts. 1.6 Expendltur• Expendiiure is rwnised On￿ there is a l* (x eonslruLkn thlwalion to transT•r •cor￿C benefrt to a third party, rt 1$ probable that a transfer of ornnomK benefits will be required in settlement. and the amount of the Obl￿ath"on can be rneasured Teliabty. ExpendituT6 is dassffied by athity. The u)sls of each acaivity are madè up of the total of dir8ct Costs and shared costs, indltding support costs involved in undertaknng ea¢h actNity. Direct costs attributable lo a single activty are allctsted direclty to Ihat ￿11￿. Shared costs whKth conlribute to more than one ac*wty and support CAJsts which are not attn"trArtab￿ to a Sing￿ are ￿tW#en thos8 aL*¥it￿S on a basi5 fXbn5iStent with the use of resources. Central staff o)sts are alkrated on the basis of time spent. and depre(aatbon d￿rge$ are dkrAted on the of the asseys use. 1.6 T4nglble flxod aS￿ts Tangible fixed assets are inilialty meaSu￿d at tost arrtl *knsè(Wty mèasurod at ¢>)st ￿ valuatioft. nèt of depreaation and any impawment tosses. Depreuation bs recognised so as to T￿tte off the c05t orYa￿tion of assets *55 their r¢spJual val￿$ over tt*ir useful I￿$ on ths fouowing bases.. LgasetK4d land aTKI Lwiklings Office equipment Fixtures and fittings 37.5% straight lin& 25% ￿h1 li The gain or bs5 aFising M thè disposa of an asset is detemiined as the dnTerence befv￿en the sde proceeds an¢J the ¢arrying value of the asset. and is recoJnLsed in the statsment of financial activrties. 1.7 ImplTTn•nt of Ilx•d ass•ts At each Teporting end dats, the Company the arn￿nts of its tarrfJible assets to deterrn￿e whether there is any indication that t￿)Se assets have suffered an impai￿ent bss. If any such indKation exi$l$. re())¥erable arrthjnt of the asset is estimated in order to datem)￿* tho oxtont of the impaimient loss {rfanyl. 1.8 stocks stcdt5 are stated at Ihè lower of cJ)st and estimated sellry prv kns Costs to o)mplete and sel. Cost mprises dired materials arKI. where appI￿￿e. direet Lab)ur costs and those overheads that havè b88n in￿rTed in bringing the stoc*5 to their prèsent koation and cy)ndilion. Items held for distribulion at no or Not realisable ￿dIue is the estmatèd sèllww pri(* less al eslinated tyJ5ts (rf ￿MpletiOn and costs to be incurrgd in marteling. Se1￿￿j and i&slribulv)n. WALLINGTON CHRISTIAN OUTREACH LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 A¢¢ountlng poll¢l•s (Contlnu•dl 1.9 Cash and G4$h •qulvalents Cash and cash equwalenls cash in hand. deF¥)sils h8kl at eal wrfh banks. other short4emi IH4uid inveslrnents wfth original matunb.es of thrne monlhs or less. arKI bank overdrafts. Bank overdrafts arè $hown within borrowings in current lia￿1111es. 1.10 Flnan¢lal Instrum•nts The Company has e￿8<1 to apply the Fyo￿l0￿5 of SecaK)n 11 'Basic FirAnc4al Instrum￿￿, and s&¢t￿ 12 'Othei Financial Instruments Issues, of FRS 11Y2 to all of its finanual instrumènts. FFnanryal instruments are reeognised in the Compatys bal8n¢E sh8Qt when the Company bec4mes paity to the o)nlractual proM$￿￿S of the instnjment. Financtal assets aThJ liabilths are offsèt, with the not affK)UTrts presented in the finarrial statements, when there is a legally ènforc*ablÈ fight to sel off the recDgnised amounts and there 15 an inten￿n to Set￿ on a nèt basis or lo realise the asset aThJ setde the liabilty &muJlaneousty. Basi¢ financial aM•ts Basic finanryal awts, whith incjude debtoTr aThJ cash and bank balances. are initialty measwed at transaction price including transaction c￿sts and are subsequenuy ¢￿rried at am0￿"Sed (x)st 1855 prowsion for impairment. A Provision for impairment of debtors is e5tablFshed where Ihere is objective emdence that the mpany will not be able lo colknt all anNJJnts due ac(ording to the original terms of the debt. Financial Bask 17nanelal Ilabllltl•s Basic financial liabilities. I￿uding credftors and bank k)ans are iniiiaty recognised at transaction price unless th• arrangément Constrt￿•S a finanung transadM>n. wherè th• ¢J•bt instrumènt is mèasur8d at the prèsènt value of the fijture payments diso)untsJ at a Ththet rate of interest. F￿ancIal tiatxlrbes dassified as payable within one year are not amorbsed. Trdd$ cr￿ltOrS arè O￿l98tionS to pay for or Se￿ICeS that have been a￿￿1￿ in the ordinary COLFrse of operations from suppliers. Amounts payable are doss1r￿d a5 ￿TTer1t liabilili85 rf paym8rrt is due within one year or less. If noL they are present&J as non-UJTrent liabilioes. Trade c¥editors aThJ provisions are normally recognised al their Settlell￿nI amount after alknw.ng for any tradè dksc¥)unts dua. Finan(#al li8biliti•s are d8rgcfjgnised when the Comparrfs C<￿traC*jaI oblwJalion5 expire or are discharged or cancelled. 1.11 T•xatl•)n The charitable CoM￿Y ￿ exemFI from cryratKin lax on its tharitabje acbVit￿s. 1.12 Retlrement ben•fftB Payments to defined o)ntribull￿ reliTrmènt banofft Sd)eM￿ are charged in the period to whh* they ￿te. In the applicatton of the Comp8tys acuKEnting polK#es. the Twstees might be requved to make fftidgements. eslirnatè5 and assumpts'ons about the caTrwng awKJunt of assèts and tsabiltss that ate not readity apparenl from other sources. The esb"matès and associated assumplions are based on histori¢￿1 experience and other 18CtOTS that are Con￿dered to be relevant. Adyal tesurts may differ from these eslimates. Thè èstsmates and undertyiro aSsuWb￿S 8re reviewed on an orooiro basis. Re¥i5iOrts to aet4yJnting estimates are reCL￿nISed in the period in whith the estimate is ￿¥￿sed where the rewsk)n aff￿ ¢￿lY that penod, or in the penod ol the rewisk)n and fijlure pwiod5 where thè revi￿0￿ affects both ujrrenl and fulure peiicKIs. WALLINGTON CHRISTIAN OUTREACH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 lfv¢om• from don4tlonB and leqa¢le• Total funds 2025 nds 2024 fvndB 2024 2026 2024 Donations ar￿ grtls 1.119 5.526 873 873 In¢ome from ¢harftsbh aclm fvfids 2026 fvnd$ 2024 Charltable a¢tlvltles Sale of goods 179.648 179.848 Unr•strkt•d Unr•strlct•d fund5 fund$ 2026 2024 Interest receNable 454 478 xpendltyr• on ralslng fvnd¥ UnY•strld•d Unr•8trlcted fund$ 2024 2026 Fundrnlslng and publl¢lty Adverts"sing other furmlraising c4)sts 187 59 Tradlng ¢osts Operating charity sh< Other trading adiwt*s 63.587 48.788 56,740 126, 105.528 Totd ojsts 127.257 105,587 10- WALLINGTON CHRISTIAN OUTREACH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGusf 2025 EXp0ndl￿re on charllabl• athlll•s Charltable Charltab •el*¥ltl•8 2024 2026 Dlreet costs staff costs Depr￿atiL￿ aml ImpainT￿nI Rent, rates and 5eNce tharges Insurance Light and h& Tebphone PrintirrfJ, postage and stal¥)nery Bank (l)arges Equipm•n( repairs and maintenance Donat￿￿5 Bad debts Sundry expenses 28,456 26.676 873 18,936 2,365 19,221 5.277 2.057 2,339 t.505 4,445 262 256 5,579 1,753 5.472 72.518 68,499 Share of Support and gov•rnan¢• ¢08ts1••• nat• 8) Governar￿e 7.970 1.075 80,488 69,574 Analysls by fund Unrestrided funds Rèstrietéd fund$ 69.574 153 69,574 Support Msts allocat•d tr• acttvlll 2026 2024 Governance costs 7.970 1.075 Charitable actNTt 7,970 1,075 Govemancé costs indLKles £1160+VAT pahl to the independent examiner br a￿Unts preparation and independent examination (2024: £1125+VAT). 11 WALLINGTON CHRISTIAN OUTREACH LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Not mov•m•ftt In funds 2026 2024 The net movement in fLmd$ is ￿¥ted alter (*argw1￿(cred￿nYl.' F&8s payakAe for the independent exarninalk￿ of the charitys finanaal statements Depreuation ofowned tangib￿ fwl assets 1,040 873 10 Trust• Nor￿ of the Tntstees lor any ￿l￿n5 ¢Onn￿ with them) receNed any remLmerakn or benefts from the Company during the year. 11 Employees Thè avèrage monthly number ofemph)yees duriThJ the year *ps: 2026 Numb•r 2024 Numb•r Administrat Unpaid Volunl88rs 14 14 Total 15 15 Employm•nt costs 2025 2024 Wdges arHI salaries 27.101 25,401 1275 28.458 26,676 There were no employeeswlw)se wnual remunèralW￿ was nM)re Ihan £60,CKK>. The remunerat￿n ol key m8nageN*nt pèrsonnèl was as folkwts: 2026 2024 Aggiegate c{￿nSat¥)n 28,456 26.775 12 T&utlon The charity is exempt from taxakn on its athi*s trtause all ts NKome is applied forchafitable PUFPOStr$. 12- WALLINGTON CHRISTIAN OUTREACH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 13 Tanglbl• flx•d *s¥•ts T¢)t*l Cost Al 1 Septembw 2024 Additior 19.653 104.370 At 31 August 2025 50,8L 20.153 104,870 0•Pr￿latIon 4nd ImpAlrnwnt At 1 Septomb¥r 2024 Dep￿¢￿atiOn (*arged in the y￿r 19.165 491 33,689 158 103,662 At 31 August 2(Y25 19.656 33.847 104,311 Canylng amount At 31 August 21r25 497 559 At 31 August 21Y24 708 14 Sto¢k• 2025 2024 Finished goods and goods for resabe In June 2025 the st££k hotding system for the shop was i*anged tmm Plèrtio to Shopty. This change was driven by the mov6 to start eCommer(* salès in i*d8r to athl another stream Of in(x)me lo the busines5. Very old $to¢k thal was induded in Merf*) was not transferr•l to Shopify and a thcfough stock check was made to fjnsure the Ccbrreet ts)unt of itÈms was ÈntèrÈd in Sh¢Jpty ThÈ rÈsuM of this Èxèr(ysè was a consid8rable rèduction in st¢x* valuè. 15 D•btor4 2024 Amounts tslllng du• t*lthln ¢)n• y•ar. Trade debtors Prepayments a￿1 accrued income 959 4.079 5,398 13- WALLINGTON CHRISTIAN OUTREACH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 16 Credltors: amounts f•lllng du• Twllhln ¢xb• y•*r 2026 2024 Other laxab.on and soual security Trade creditor5 Other Credttors Aiyjuals and deferred in0￿e 670 7.890 1.389 1,645 1,662 5,011 1,CK)O 1.770 11.594 17 R•tlremeTrt b•n•fft s¢h•m 2Q26 2024 Charge to PTofft w loss in resped ofdthigd ￿heffle$ 1,275 The Company opwates a defined contr*￿t￿￿ p￿slon sc*8mo ¥ll qua11fyw￿ eThW0￿. 18 R•stsl¢t•d funds Thè rest￿ted fvrKls of the charity ojrnpiise the unexF*nded baLanc*s of donaliMs and grants hekl on trust subjedto speafic condrbons try donors as to how they may t* used. At 1 In¢omlng R•soure•s At 31 August 2025 2024 Leprosy Mbssion Shopfrty)t 153 5.373 (153) 5.373 5,526 {153) 5,373 19 Ufire•trlc￿ fvnds The unrestricted fijnds ofthe charity comprise the unexpended ba￿nCeS of la￿allonS arml grants whK* are not 5ubie¢t lo SPe¢rf￿ {x)nd￿.0ns by th)rnr5 and giantofs as to how they may be used. These indude deSh3nat￿ ￿n￿$ whKh have been set aside (yjl ofunrestri(W fvTrJ$ byth& lrttst￿ for purposts. At1 kn¢gmlng R•s¢wrGv Al 31 AUg￿t 2025 2024 Gèneral fvnds 99.874 181,221 (207,592) 73,503 14- WALLINGTON CHRISTIAN OUTREACH LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 19 Unrestrlct•d fvnd• IConllnu•d) Prevlous ytsr. At1 Incomlng R•sourus At 31 August ptemb•r rnSt)Ur￿ expended 2024 2023 General funds 93.838 181.199 {175,1611 99,874 20 Analysls of n•t bthveen funds Total funds 2026 fund 2025 2025 At 31 August 2025: Tangible assets Current asselsll1iabilit￿SI 559 559 78,317 5.373 73,503 5,373 78,876 Total funds 2024 funds 2024 At 31 August 2024: Tangible assets Current assetsllliablrties) 708 99,166 ,186 99,874 99,874 21 Flnan¢lal ¢ommltm•nts. guarant•es and ¢onUnyrt Ilabllltl•• Cu8tom¢r Layalty Cards Customer Ioy81ty cards have been issued whth entbtte eustomers to redeem £5 off their next purchase once they have been completed. The ￿mPanY does fK)t kn(yw at any brne how many of Ihgse cards will be presented for redemption and therefore they will te accryjnbj forwhen redeemed. Rela*•d party transactk•ns There were no dIsdosab￿ related tArty tra1￿4(￿ dur￿￿ Ihe ye8r12024. nonè). 15-