CHRISTIAN COMMUNrrY ACTION MINISTRIES FINANCIAL STATEhEKrs 31 DECEMBER 2025
CHRISTIAN COMMUFy ACTION PANISTRIES Page Reference and Administrative detsils of the Charty, its Trustees and Advisors Twstees. Report statement of Trustees. Responsibilii Independent Examinerfs Report Statement of Financial Actnirttes Balan Sheet 10 Cash Flow Statement Notes to the Financial Statements 12-19
CHRISTIAN COMMUNtrY ACTION MINISTRIES Company limited by guarantee REFE1CE AND ADMINISTRATIVE AlLs OF THE CHARrrY. rrs TRUSTEES AND ADVISORS Trustees The Trustees throughout the pericd were as follows". Rachel Belshaw Suzanne Knh1 Rosemary Sandbach Caroline Heron Peter Shirley-Quirke Advisors Solicitors- Property- Hayes cirfford & Co 16a Norcot Road General: 5&57 London Street Tilehurst Reading RG14PS Reading RG30 6BU Bankers: Santander UK Bridle Road. Boode. Merseyside. L30 4GB Independent Examiner: Rachel Eden Curious Lounge 1st Floor Pinnacle Building Tudor Road Reading RG1 1NH Registsred Offlce: 369 Oxford Rd Reading RG30 1 HA Company No: 3437869 Reglstered Charity No: 1065627 Head of Operations - Clarie Lewis
Trustees. Annual Report The Trustees present their report and the financial statemerhts forthe yearto 315t December 2025. Details of all the Trustees who are also directors of the charitable company and the organisations advisors are set out on page l. Strurture, Governance and Management Christian Community Attion Ministries ICCAI is a (harttable company limfied by guarantee. Its governing document is tts memorandum and artide5 of association. Trustee 5elertion is undertaken by acfvertising vat3ncies through thurche5 in the Reading and Berkshire areas and then by inviting potential Trustees to an informal meeting followed by an invitation to observe Trustee meetings. Appointments are made at an AGM: however, Trustees may appoint addwtional Trustees at any time subject to confirmation at the nextAGM. Trustees are not paid. Trustees are asked to fill in a Trustee application fomi, prowde referen5 and. rf required, a DBS form. New Trustees re1ve an induction to the or8anisabon which includes copies of policies and procedure5, a visttto each sf(e and informal meetings wtth Trustees and the Head of Operations. Trustees are responsible for ensuringthat the tharity serve5 the interests of its beneficiaries well while ensuring that the organisation is run effiaenty al effectively meeting all legal, moral and financial obligations. Trustees set the strategy and policie5 for the oryanisation and the day to day management and leadership is undertaken by the Head of Operations. The Head of Operations is a paid meFnber of staff who oversees the dayto day running of the organisation. The Head of Operations rewrts to the Board of Trustees and is present at Board meetings as a non-voting attendee. Arrangements for staff remuneration are set by the Board of Trustees tsking into consideratlon the impact on business and sustainabiltty and Cunt economictrends. Objectlves and Artivities The objectives set out in the goveming document state that CCA exists for Yhe relief of poverty, the advancement of education and the advancement of the Christian religion.. These objectives underpin the mission statement of the organisation which guides the organisation towards "Demonstrating God's love by meeting people'5 practical needs and restorirE self-worth". Thls mission slatement has been rephrd5ed to better demonstrate the charl5 cornmitrnent to supporting the environmental and soual beneffts of its mission and reads. CCA AS a Christion Chority rhotseeks to demonstrote 6od5 love bypmviding prorticolsupport and promoting emotionol ond environmentolsustainabilityfvr individuals ond communities in the Reudirjg areu. Through the year the mission ha5 been achieved a(T055 CCA'S neh¥ork of sites in and around the Reading a3 by undertaking the following attwities- Providing individuals families fating disadvantage with essential furnitu, clothin& household and white goods or nursery items. Providing space to tslk and a listening ear for those experienang loneliness and isolation.
Providing signposting and assistrng access to other services for those needing specÈalist information and advi. Teaching and sharing skills in repairing iterns suth as textile5 and woodwork. Providing meaningful work placement opportunities for those facing barriers to employment. Providing a weekly hot meal and support ser¥ices at the Caversham Orop-rn Centre (this attivity was transFerred to the management of another local tharity in July 20251 Distributing provisions to local people living near our site& Running a pmject to restore, reLyde and renew unwanted itÈms. repurposingthÈm: savrng on wasteful landfill and providing creattve opportunities for local people. Actively supporting ecumenical Christian partnerships. Providing practical items and equipment to the nefi0arleS of other local charities with shared values and aims such as- Churches in Reading Dropin Centre ICIRDIC}. Reading Refugee Support Group arKI ReadiFood (The Reading Food Bank). Achievements and Perfomiance For many people starting again, theiourney is shaped by trauma, loss, and uncertainty. Some arrive holding onto hopes of a bèttèr lrfe, while others are navigating the reality of living without the support offamily. Many sIre parents have had to rnove into safer accommodation and rety on benefits, often after leaving difficult or unsafe srtuètiorts. These thanges can have a significant impact on financial stability. leaving familie5 facing what is often described as"furniture povertf - the Far of e55ential household items needed to create a safe and comfortable home. Support from charities and partner agencie5 (an play a cruaal role atthis point of transition. By providing prartical help, we offer more than just physical ttem5 - we help create the foundation for a fresh start. This support is not onFy aboutfumi5hing a horne. but about enabling individuals and families to rebuild their live5. When basic needs are meL people are in a stronger posf(ion to regain stability, confidence. and a sense of direcbon. In 2025, 1,424 people contsrted a Io(31 support ntre seeknng practical help and guidan. Of these, 161 families were referred by agencies such as Reading Borough Counal. Brighter Futures for Children, and Launchpad. highli8htingthe level of need within the community ar the importance of collaborative support network%. Agency Distribution St Ilvllgo's rithst PeoFs Local Charity
Addwtional support has also been extended to refugees and people seeknng asylum through clothlng voucher scheme5. Individuals referred through partner organisation5 can ive vouchers to purchase up to 10 items of clothing and to0ear per person. In 2025. 66 vouchers were distributed. With an average cost of £4.50 per item. this equates to approximateW £2.970 worth of essential clothing provided to those in need. Affordabiltty remains a key barrierfor many knuseholds, particularlythose receNing benefits. Discounted access to fumiture and white goods- such as a 20% rèdurtion - can make a meaningful difference. helping families to fumish their homes * a manageable cost. Beyond material support. opportunities forvolunteering and work placements have also been made available, wwth 90 individuals participating across four centres. These environments not only provide practical experience but also help people build confidence, develop skills, and feel part of their commLtnity. The charity ha5 a bLtsy. store which also provides the base for tts t¥vo van crews which are staffed by mix of paid staff and volurteer5. Thi5 team distributes donated second hand fijrniture and whitegoods to indivi(luals in need as referred by teams from the council. agencies, and 5UPPOrt centre5. Thi5 year the warehouse team made 203 dient deliveries, 304 collertions from homes and 245 deliveries to customets from the fumiture site. The total of items delNered was approximately 3.250. Across these centres, doors have been open six days a weeK offering a consistent Spa for support, advice, and 51gnposting. Alongside this. Iow-COSt, prtrloved donated Items have been made available to local people. ensurin8that support remains accessible while also promoting sustainabilty. Together, these efftjrts demonstrate how pracb(21 support. community collaboration. and accessible serv15 can help individuaLs and families bw-n again- not just by meeting immediate needs, but by creating the conditions for longer-term 8rowth and wellbein8- Publk Benefit Trustees have considered the Charity Commission guidance related to public benefft and can confirm that its action and support services are available to all local people and group5 in Reading an surrounding areas and open to people of all faiths and rwe. The chartty actively promotes its servi5 within the local communttieswhere Ét operate5 through: adverti5j Outreach at churches, communrty organisations and local partnerships and sooal media. Statistics are gathered relating to the locality base, gender, ethnicity. disabilwty. housing status and lison whlch are then monitored to establish rf there are any gaps in service provision to any Identified groups of soaety. Fingnciol Review During 2025 the focus has continued to be on stabilising the organisation and ensuring that the operations are sustainable. Following the dosure of the support and attion ntre in Whitley in February 2024 and the relocation of operations at the Shop in Northumberland Avenue to the Warehouse on Cardiff Road in October 2024 income from the trdding srte5 ha5 fallen to £350.955, down from £386.235 in 2024. Although 5ale5 decreased in the year, donation5 from individuals and churches inCased to £108.09612024: £101.6221 and grants increased to £69.13312024: £46.6501. Costs deCaSed overall to £520,24912024: £566,655) mainly as a res¥Jlt of savings from site closures. Overall there was a surplus for the year of £19,77212024- loss of £19.5591.
Income In 2025, the majority of the charitVs income wa5 made up ofr. £108.09612024.. £101.6221 from indNidu31 and d)urch donations and regular gving. £69,13312024= £46,650) from grants. and £350.95512024: £386.2351 from primary purpose trading and the selling of donated items. Fundmisinq CCA is commttted to its charitable aims. and fundraises in orderto help alleviate poverty, in particular furniture poverty. for our dients and cusromers in Readin& CCA abides by the Fundraising Regulators Code of Practi and does not use external fvndraisers. Regular giving Some of the churches in Reading and surrounding villages pr¢wide regular as well as ad-hoc financial support. We also have a number of regular indiwdual financièl donors as well as some ad hoc finandal donors. Legocies CCA Occasional receFves small beqijests. CounulsUPPOrt The ongoing monthly grant from RBCfor support SeEVI ased in October 2025. However a generous grant of £25.0 wa5 re¢eive(I towards the end of 2025 Gmntqnd Tn1n£0mt CCA applie5 ft>r and is awarded income from some trusts and grants. CCA doesn't employ a specialist fundraaser so income through this route is limited and not pre(littable. However, we employ a Business Development and Fundraising Lead. Shop Income Whilst some of ourshops make a small surplus that is used to sub5idisethe 5hop5 in the most deprived areas of Readin& our priung policy to price appropriately 50 that Customers of limited means can buy essertial household items and dothes as well as thildren's toys and books at reasonable cost. Resems CCA has a reserves policy whith aims to maintain the equivalent of three month5 running costs held in unrestricted funds. At 31 Dember 2025. unrestricted reserve5 were £221.45912024: £207,790). This includes the value of the warehouse which has a net tM)ok value of £156.400. Cash reserves a £74.559 at 31 December 202512024= £51.3211 which equates to less than tsvo month5 of core costs. There is a continuing focus oft increasingthe cash reserves through increasing income to ensu the future stabiltty of the charity. Risk PAonogement Trustees regularly monitor any likety risk5 to the organisation at their monthty meetings. A risk register is in place to documentthe risks identified and how they can be mttigated. Future Plan5 In the year ahead, CCA will focus on strengthening its lorvg-tem sustainability to increase Tts Positive impact on the people of Reading and the surrounding area. The trustees will continue to develop the organisation in line with its charitable objertives. with particular emphasis on=
l. Expanding practlcal support flx people experlendnzdlgd¥ants8e. ensuring services remain responsive to local needs. This will be measured by the number of contarts made through the support centre and the number of ttems provided. 2. Increasing the visibifty of CCA by developing partnerships with lotal organlsatlons Induding charities. churches, businesses and indiwduals to promote CCA wtthin Reading and increase financial and pr¥ckn¢al support. ProvÈdlng safe, supportive and enabling VteIng and work placemerrt opportunitse5 that empower people faang barriers to delop th"Ils, confidence and pathways toward5 employment. education or other postttve OLrtcomes. For example this year we are expetting to be able to offer work placements for residents from a local rehabilitation centre and students. 4. Maintaining open. indus1 and weltomlng Chrlstlan tommunity Spe$ th2t foster tonnettion, promote wellbeing and respond to the needs of the local community. The longer-tem) aim t5 to expand into other more deprived areas of Readirbg such as Whitley where the chartty no longer has a physical prÈsencÈ. 5. Reducing waste and promoting environmental sustalnablllty by extending the Itfe of donated ttems throLsgh reuse and redistribution. helpingto re(luce waste while encouraging a culture in which reSoUrS are valued and LISed wherever p055ible. This year we plan to increasethe number offvmiture ttems we collect and r&home. Through these priorities, the trustee5 aim to ensure that CCA continues to delNer meaningful soctal. enwronmental and communtty benefft while remainire a resilient and sustainable organisation.
Statement of Trustees. Responsibilities The Directors are responsible for preparing the annual report and financial statements in accordan wrth applicable law and Unrted Kingdom Generalty Accepted AUtIng pract[ (UK GAAP). Company law requires the Directors to prepare financial statements for eh financial year which gbve a true and fair view of the state of affairs of the charitable company and of the incoming resource$ and application of resour$. including the income and exndIture. of the charttable company. In preparing these finanual statements. the Dre(*¢5 are required to: select suitable )Unting wlltc and then arpty them consistently: make judgements and eslimates that are reasonable and wudent observe the methods and ncl[leS in the Charrties SORP,. and prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity wll conbnue in business. The Directors are responsible for keeping accxjunting records whrh disclose with reasonable 8C¢UtaGy at any time the financtal positi.on of the Ghatrtable cotnpany and enable them to ensure that the financial statement5 comply with applirxble Ac(x)unting Standards and Statements of Recommended Practi and the Companies Act 2006. They a also ponSIble for safeguarding the assets ofthe charity and here for taking reasonable steps for the prevention and detection of fraud and other irregularilies. In preparing this report. the Trustees have taken advantage of the small companEs exemplions provided by secbon 415A of the Companies Act 2006. Approved by the Board on 13 July 2025 and signed on its behalf by.. Rachel Belshaw. Acting Chair and Treasurer
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Christian Communty Action On accounts for the year end 31" December 2025 Charity no 1065627 Set out on pages Respective The Char[lS trustees are responsible for the preparation of the accounts. responsibilities of The chartvs trustees consider that an audit is not required for this year trustees and examiner under section 144 ofthe Chaiibes Act 2011 (the charit Act) and that an independent examinat is needed. It is my responsibilty to: examine the accounts under section 145 of the Chartties Act. to follow the prctedures lawj down in the general Directions given by the Chartty CommisSn (under seOn 145(5)Ib} of the Chartties Aci, and to state whether particutar matters have come to my attention. Basis of independent My examination was carried out in accordan with general Directions given examinefs statement by the Chanty Commission. An examination indudes a review of the counting records kept by the charity and a comparison ofthe accounts presented with those records. It also indudes (a)nsideTrtion of any unusual items or disclosures in the accounts. and seeking explanalions from the trustees conceming any such matters. The proureS undertaken do not provtde all the eviden that would be required in an audit, and consequenty no opinion is given as to whether the accounts present a Irue and fairf view and the retx)rt is limited to those matters set out in the statement beknv. Independent In connection with my examination, no material malters have come to my examiners statement attenlK)n whh gives me (xuse to believe that in, any material respect,: the accounting records thEre not kept in accordan with section 130 of the Charrties Act other than that disdosed below: or the accourrts dtd not e0rd wtlh the accounting records" or the accounts dMI not compty with the applicable rUirements conceming the fom and content of a¢¢ounts set out in the Charities {Acc(MJnts and Rep(xts) Regulations 2008 other than any requirement that the accounts give a knie and fairf vW which is not a matter considered as part of an independent eXaminatic. I have come across no other mattets in connectb)n wrth the examination to which attention shoukl te dTaAm in this report in order to enab a proper understanding ofthe ants to te reached 16° ju 2026 Signed: Name: Rachel Eden IER December 2017
Relevant professlonal qualification{s) or body (rfany)". FCMA (FellD*i of the Chartered Institute of Management Accountsnts) Address: Hoty Brook A$SlateS, Curious Lounge, 1st FILx)r, Pinnacle Buikling, Tudor Road, Reading, England, RG11NH Section B Disclosure IER December 2017
CHRISTIAN COMMUNrfY ACTION MINISTRIES (charity 1065627) Statement Of Financial ActiVFties {Including the income and expenditurn accoun For the ar ended 31st Decemb&r 2025 Unrestricted Designated Restricted Funds Funds Fund5 Totsl 2025 rotsl 2024 Not•s Income and ondowmènts from: Donation5 & legacies Donations Ilndividuals & Churches) Grants Received Legaeies Charitable Activities Charity shops, support nI & fumiture waiehouse sales Other income 108,096 38,733 108,0 69,133 101,622 46,650 30,400 350,955 10,500 350,955 10,500 386,235 9,396 Investments Bank inleresl Other Legacies Total 2024 Inctyn 1.336 1,336 3.203 509.621 541,649 30.400 11.395 540.021 547.106 Expenditure on: Raising Funds Charitable Activities Chartty shops, support centres & furniture warehouse 495.950 24.298 520,249 566.664 Total 495.950 24,298 4066 520,249 566.664 Not Income l (gxpenditure) 13.671 6.102 19.772 (19.558) Transfers between funds 12 Net movement in funds 13,671 6.102 19.772 (19.558) Reconciliation of funds Total funds brought foThrard 207,7 11.722 219,512 239,070 Total funds carried forward 221.461 17.824 239,284 219.512 Page 9
CHRISTIAN COMMUNITY ACTION MINISTRIES {charity 1065627) Balance Sheet As at 31st December 2025 Notes 2025 2024 Fixed Assets Tangible fed assets 156,486 161,661 Current assets Debtors Stock Cash at bank and in hand 10,759 495 74,559 7,053 51,321 Total Current Assets 85,813 58,374 Creditors: amounts falling due within one year 7&8 (3.015) (524) Net current assets 82,798 57,8 Creditors: amounts falling due in more than one year Provision for Liabilities Net assets 239,284 219.512 Funds Restricted funds 12 17,825 11,722 Unrestricted funds.. 13 221,459 207. 790 239,284 219,512 The Trustees consider that the company is enttiled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2C(J6 Clhe ACV.) and members have not required the company to obtain an audit for the year in question in accordance wtth section 476 of the Act. The Trustees acknowEedge their responsibilit]"es for complying the requirements of the Companies A 2006 with respect to accounting records and the preparation of financial statements. The financial statements were approved by the tnth on 13 July 2026 and signed on their behalf by Rachel Belshaw (Acting Chair) Page 10
CHRISTIAN COMMUNITY ACTION MINISTRIES Cash Flow Statement Year ended 31st December 2025 2025 2024 Cash generated for Operating Activities: Net Cash Provided (used in) Operating ActÈv Cash Flows from Investing Activities Diwdends, interest and rents from investrnents PrOedS from sale of property. plant & equipment Purchase of property. plant & equipment PrOedS from sale on investments Purchase of investments Net Cash Provided (used in) Investing Activities Cash flows from Financing Activities Repayments of Borrowing Cash inflow from new borrowng Receipt of Endowment Net Cash Provided (used in) Financing Activities 23.238 2,028 12.Q28) (8,750) Change on cash and cash equivalents in the year 23,238 (8 750) Cash at Bank and in hand at start of year Cash at Bank and in hand at end of year 51,321 74,559 58,044 51.321 Reconciliation of net movement in funds to net cash flow from operating activities 2025 2024 £'s 119,558) Net income l (expenditure) as per the SOFA Adjustments for :_ Depreciation charges (increase) I decrease in stocks (increase) I decrease in debtors increase l (decrease) in creditors Net cash provided by (used in) operatlng activities 19.772 5.175 (495) (3.706> 2.491 23,237 7,853 717 16,988 21 2.028 Page11
CHRISTIAN COMMUNrrY ACTION MINISTRIES Notss to Tha Financial Statements Year Ended 31st December 2025 1 Accounting polici•$ The financial statements have been prepared in aco)rdance Accounting artd Reporbng by Charities.. Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard appIable in the UK and Republic of Ireland IFRS 102) leffecb.ve 1 January 2015}- (Chariti'es SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 20C6. Christlan Community Action Ministhes meets the definition of a public tenefft entsty under FRS 102. Assets anrj liabilities are initialty recognised at histori(zl 5t or transacbon value unless otherwise stated in the relevant a¢¢ounting policy. Deblors Trade and other debtors are recognised at the selvement amourrt after any trade discount offered. Prepayments are valued at the anw)unt prepaid net of any trade discounts due. Cash at Bank and in hand Cash at bank and in hand indudes cash and short term highly liqurd investments with a short maturity ofthree months or less from the date of acquisition or opening of the deposit or similar accourt Liabilities and PTOViSiOnS Liabilities a recognised when there is an obligaiion at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefftwill be required in settlement. and the amount of the settlement can be estirnated llabty. Liabiltttes are rewgnised at the amount that the rx)mpany antictpates it will pay to settle the debt orthe amount it has received as advanced payments for the gocmls or services it must provide. Provisions are Ineasu1 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, dtscounted at the pre-tax discount rate that fleets the risks specific to the liability. The unwinding of the discount is recognised thin interest payable and similar charges. Financial instrurnents The Ghartty only enters into basic financial instruments transxtions that result in the recognition of financial assets and liabilibes like trade and other debtors and creditor5. Critlcal accounting astirnatos and areas of judgement- Estimates and judgements are continualty evaluated and are based on histortcal experience and other forS. including expectations of fvture events that are believed to be reasonable under the circumstsnces. Cr[ttl o¢¢ountlng eslimates and assumpttons: The company makes estirnates and assumptions conceming the future. The resulting accounting estimates and assumptions will. by deffinition. seldom equal the related actual results. The estimates and assumpb.ons that have a significant risk of tsusing a m*erial adjustment to the carrying amounts of assets and liabilitie8 within the next financial year are discussed below. Critical areas ot judgement Tangible fixad assats Tangible fixed assets are depreciated over their useful lives taknng into account residual values, where appropriate. The actual lives of the a55ets and residual values are assessed annually and may vary depending on a number of factors. Residual value assessments consider issues such as the remaining life of the asset and projected disposal values.
1 Accounting policies (continued) Funds General fvnd$ are unstriCted funtls which are available for tjse at the discretion of the Trustees in furtherance of the general objectives of the company and which have not l)een designated for other purposes. Designated funds comprise Unrestr funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fiJnd is set out in the notes to the financial statements. Restricted fjJnds are funds which are to be used in aoLordance wrth specific restricts"on5 imposed by donors or which have been raised by the company for parb"cular purposes. The costs. where separatety identffiable. of raising and administering suth fvnds. are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Incoming resources All incoming resources a included in the Ststement of Financial Acb"vities when the company has ents"Ilement to the funds, probable of receipt and the amount can be measured wtth sufficient reliability. Grant InMe from instttutions is recognised when it becomes receivalje. Mthere grants are re¢eNed for specific purposes in advance of the perforn)ance of those services grants are not deferred unless there are specific pre- conditions for use. Income tax recoverable in lation to donab.ons received under Gift Aid is recognised at the ts.me of the donatlon. t)onat8d goods The value to the Charity of donated goods sold is recogntsed as income when sold. The proceeds of sale are categorised as 'lncome from charitable ath"vities' in the SOF Assets, whether donated or purchased, are only capitalisea if the trustees consider that the assets will be held for continuing use in the charity and have a value in excess of £1,000. Fixed assets other than freehold property are depreciated at 33.3% straight line,. freehold buildings are depreciated at 4% straight line", land 15 not depreciated. Leased assets Rentals under operating leases are charged on a straight4ine basis overthe lease tem). even ifthe payments are not made on such a basis. Beneffts received and receivable as an nnIve to S5gn an operating lease are similarly spread on a straight-line basis over the lease tem. except Whe the period lo the review date on which the rent is first expected to be adjusted to the prevailing market rate is shorter than the full lease term, in which case the shorter per[1 is used. Allocation of Central costs Staff Gosts are all(Ked to Governance and the GeTatIOn of Funds based on the estimated time sp&nt on these activities. Other costs are specificajty charged to these activtttes. Al other central support costs are included wtth the costs of Charity shops. SuppxKt Centres and the Ilarehouse. Pension The charity operates a Stakeholder pension scheme. and the pension charge represents the amounts payable by the company to the fund in respect of the year. Resources expended Resources expended are anatysed behveen chartlable aCtiVe$. support costs and govemance. Charitable activities include gffts to other organisab"ons. Support o)sts indude the cost of administration. Govemance costs are those related to the role of the trustees and the extemal suutiny of the accounts. VAT VAT is charged on some goods and services received by the charity. In most cases this can be recovered and costs are included in the aOnts net ofVAT. Company sLItus The cornpany is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liabiltty in re$t of the guarantee is limited to £10.
CHRISTIAN COMMUNrrY ACTION MINISTRIES Notes To The Financial Slatements Year Ended 31st December 2025 2 Grants Received 202S 2024 For General Funds Govemment Narrowlng the Gap Grant Total Government Grants Society of the Holy Child Jesus Garfield Weston Foundation Reading Borough Council Berkshire Communtty Fund Giants under £5,000 8,333 10,000 10.000 20,000 20,000 6,400 4,000 Total Unrestricted Funds 38,733 35,000 For Restricted Funds National Lottery Communty Fund (to fund the move of the fvmiture store) 3,650 Reading Borough Council (white goods, beds and training) 13.6CNJ Headley Foundation (to fund the provision of beds) 3,000 Reading St Lawrence Church Lands (to fund prowsion of white gocKls to clients) 3,000 Shanly Foundation (to fund provision ot beds) 1,000 Englefield Charitable TTUSt {to fund fumiture collectnS and delNery} 3,000 Clothworkers Foundation (to fund laptops) 1,800 Berkshi Communty Foundation (to fund the provision of beds) Total Restricted Funds 5,000 30,400 f1.650 69,133 46.650 Page 14
CHRISTIAN COMMUNITY ACTION MINISTRIES Notes To The Financial Statemerrts Year Ended 31st December 2025 3 Total Resources Expended Costs of Generating Funds Charitable Activities 2025 total 2024 total Costs directly charged to aclivtties Staff salary costs Other Staff Related Costs Premises Motor Vehicles Disbursements Office and other costs 283,492,, 1,429;, 283,492 1,429 82,733 8,058 10,580 44,386 319.713 1,214 114.266 5,857 13.967 51,274 8,058;, 10,580;, 44,386. Support costs allocated to activities Staff salary costs Other staff related costs Premises Office and other costs 26.079 32.699. 58.778 1,606 27.681 1,690 233 12,459. 12,692 14,848 Governan Costs Staff salary costs Office artd other costs 15,744 750 15,554 600 750. 26,312 493.937. 520,249 566,664 Governance and Generation of Funds - Staff costs are allocatsé based on estimated time spent on these acbvt1s. - Other costs are specifically charged to these athtbes. - Govemance includes Independent Examinerfs fee £75012024 £6CM)) al alhxated stsff time £15,744 {2024 £15,554} - No other services are provid&J by the indepnt examiner All other central SUPF)Ort costs are includ1 with the of ChatrtatAe A£bvibes. CCAM was grven free use of Caversham Baptist Church premises a day a week for its drop in cerrtre until Juty 2025 Estimated value £438 (2024 £7501 Page 15
CHRISTIAN COMMUNITY ACTION MINISTRIES Notes To The Financial Statements Year Ended 31st December 2025 4 Tangible Fixed Assets Land & Motor Plant& :. Ftxtures . Computer Buildings Vehicles "Machinery. & Fittings" Equipment Total Cost 31st December 2024 Additions Disposals 31st Dernber 2025 19,291 324,579 19,291 324,579 Depreciation 31st Dember 2024 Charge for year On disposals 31st Dernber 2025 20.004 ' 10,379 . 774 "' 19.291 162,918 5,175 20.778 ". 10.379 . 19,291 168,093 Net Book Values 31st Dember 2025 156,486 31st December 2024 160.800 161,661 Included in Land & Buildings is land at £130.OIXI {2024 £130.000) not depreciatgj. 5 Debtors 2025 2024 Prepayments Debtors 6.744 4,015 10.759 4. 771 2,282 7.053 6 Stock New flat pack fumiture. Vvhite Goods and small Electrical appliances 2025 2024 495 Stock of new flat pack fumrture, white goods and small electric appliances are valued at cost 7 Credltors falllng due wlthln one year 2025 2024 Creditors and accruals Social Security arKI Other Taxes Deferred Income 3.015 524 3.015 524 Page 16
CHRISTIAN COMMUNrrY ACTION MIPWRIES Year Ended 31st Dewnber 2025 Net (xrtgoing ReSOUTces These are shown after d)arging'. Op8ralional Leases IndepeThlent Examination fee Depreciation 2025 2024 54.859 750 5.175 75.868 600 10 Staff Costs & Use of Volunteè 2025 Average Amounl Number 2024 Average Amount Number S818ri8S National Insurdnce Pension contributtons 321.527 336.526 20.481 4941 Staff costs 358.014 361948 No staff memberwas paid remunerat¥in in excess of £60.(W in the year. The ieffluneratton paid to key management in the year was £104.957 {2(r24 £103.&J6} Volunteers wovwje invaluable and erwgy SUPKKMting the (xganisabon by: - Driving or bwng Ihe of the collethonldelNery vans whth supply gwts to our dients - Providing the retail support in our $lws- sorb.nu donated goods. creating wndry4V dlsplays and operating the till . Provithng eyperbse in an administrth in stth as IT. finar and mBrketiny 11 Commilment under Operating Leases At 31 December 2Lf25 the totsl of thè Chaiitls fuiure nNnNnum kase payTnents nanCelIable operating leases was.. 2025 2024 Operating Leases whl¢h Explre: Within one year Beh¥een one 8fKt five yea[5 Over five years 25,750 22.313 45.750 38.063 83.813 Page 17
CHRFSTIAN COMMUNrrY AcTN IAINISTRIES Noles To The Fitiancial S13tements 12 Restrictèd Fund$ 1st January": Incoming Outg(xng T¥fer5 1 31st Decernber Fund.. Year 2025 Small Electrical Goods While Goods CCA Hoff Beds Laptops Collections and delwies Training (7911 15.6811 (3.191) {9.835) {1.8LXJ) (3.rmi 10,060 17.(KXI 7,165 600 17,825 30,4(M) 124.298} (24894 8.918 11.722 "Small Electrical G(K)ds" represents a grant recetved lor pttMdJ"ng sm8U eject81 goods to dients 'White Goods" represents grants re1 for prOdIng white gocmjs to d TCA Home" represents lunds rajsed ste¢ificalty to establish a r%w fumiture ouuet -Bed5" represents grants aThJ donations 1V1 knthe purchase ofnew teds ftdients 13 Funds Anatysis Credito 1311ing due in Currerrt Ihan 12 PTowsion LiAlÈbe5 for 8b]lity TOTAL 31st December 2025 Unrestricted genÈffdl funds Designated general funds Restrided fvnd5 (3.019 221,459 17.825 17, Total funds 31.12.2025 Total funds 31.122024 85.813 58.375 {3.015 239,284 219.512 161.661 14 Transactlons wlth Tntse8s No remuneration or exper)ses were paKI to TnJstees12ff24 Ni4. DonatiorY6 made to (Tr8rrty byTwstees tolals £11,48512(r24 £2.2221 Pag8 18
CHRISTIAN COMMupirrf ACTION MINISTRIES Notes To The Financlal Siatwllents Year Erxled 31st Dewnber 2025 15 Post Balance Sheet Events There have been m mateti8J wst balance sheet e¥errts. 16 Ultimate Controlling Party Th8 Uttimate controlling patty is that oflhe Trustees as slat&J on page 1 of ts financial stalerTWts. 17 Related Parties There were no transactiorffj vth Related pa duwirvJ Ihe P024 NI) Page 19