REGISTERED COMPANY NUMBER: 03851139 (England and Wales) REGISTERED CHARITY NUMBER: 1080011
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
FOR
ACORN CHRISTIAN FOUNDATION
Cobbin Floyd Ltd Chartered Accountants Statutory Auditors 15a Station Road Epping Essex CM16 4HG
ACORN CHRISTIAN FOUNDATION
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | to | 5 |
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 | to | 12 |
ACORN CHRISTIAN FOUNDATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03851139 (England and Wales)
Registered Charity number
1080011
Registered office
15a Station Road Epping Essex CM16 4HG
Trustees
P C E Manning (resigned 1.2.25) G Sykes-Little (Chair) J Sherbourne (appointed 20.5.24) (resigned 20.8.25) Dr S Fretheim (resigned 20.8.25) Reverand A Heber J Johnson (appointed 21.10.25)
Company Secretary
L Way
Independent Examiner
Cobbin Floyd Ltd Chartered Accountants Statutory Auditors 15a Station Road Epping Essex CM16 4HG
Approved by order of the board of trustees on 17th December 2025 and signed on its behalf by:
G Sykes-Little (Chair) - Trustee
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ACORN CHRISTIAN FOUNDATION
Independent examiner's report to the trustees of Acorn Christian Foundation ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
Natalie Floyd, ACA
Cobbin Floyd Ltd Chartered Accountants Statutory Auditors 15a Station Road Epping Essex CM16 4HG
17th December 2025
Page 2
ACORN CHRISTIAN FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 110,133 Other trading activities 2 2,799 Investment income 3 96 Total 113,028 EXPENDITURE ON Charitable activities General 5,775 Other 84,160 Total 89,935 NET INCOME/(EXPENDITURE) 23,093 RECONCILIATION OF FUNDS Total funds brought forward 22,951 TOTAL FUNDS CARRIED FORWARD 46,044 |
Restricted fund £ - - - - - - - - 6,339 6,339 |
2025 Total funds £ 110,133 2,799 96 113,028 5,775 84,160 89,935 23,093 29,290 52,383 |
2024 Total funds £ 78,009 12,894 65 90,968 3,613 109,860 113,473 (22,505) 51,795 29,290 |
|---|---|---|---|
The notes form part of these financial statements
Page 3
ACORN CHRISTIAN FOUNDATION
BALANCE SHEET 31ST MARCH 2025
| Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 8 892 - CURRENT ASSETS Prepayments and accrued income 10,683 - Cash at bank 38,524 6,339 49,207 6,339 CREDITORS Amounts falling due within one year 9 (4,055) - NET CURRENT ASSETS 45,152 6,339 TOTAL ASSETS LESS CURRENT LIABILITIES 46,044 6,339 NET ASSETS 46,044 6,339 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
2025 Total funds £ 892 10,683 44,863 55,546 (4,055) 51,491 52,383 52,383 46,044 6,339 52,383 |
2024 Total funds £ 1,239 4,368 27,692 32,060 (4,009) 28,051 29,290 29,290 22,951 6,339 29,290 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 4
ACORN CHRISTIAN FOUNDATION
BALANCE SHEET - continued
31ST MARCH 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 17th December 2025 and were signed on its behalf by:
G Sykes-Little (Chair) - Trustee
The notes form part of these financial statements
Page 5
ACORN CHRISTIAN FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost Computer equipment - 20% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 6
continued...
ACORN CHRISTIAN FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025
2. OTHER TRADING ACTIVITIES
| Courses and events INVESTMENT INCOME Deposit account interest NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Accountancy Depreciation - owned assets |
2025 £ 2,799 2025 £ 96 2025 £ 2,838 347 |
2024 £ 12,894 |
|---|---|---|
| 2024 £ 65 2024 £ 2,700 1,578 |
3. INVESTMENT INCOME
4. NET INCOME/(EXPENDITURE)
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Healing and administration No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 78,009 Other trading activities 12,894 Investment income 65 Total 90,968 EXPENDITURE ON Charitable activities General 3,613 |
2025 2 Restricted fund £ - - - - - |
2024 2 Total funds £ 78,009 12,894 65 |
|---|---|---|
| 90,968 | ||
| 3,613 |
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
continued...
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ACORN CHRISTIAN FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025
| 7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund fund £ £ Other 109,860 - Total 113,473 - NET INCOME/(EXPENDITURE) (22,505) - RECONCILIATION OF FUNDS Total funds brought forward 45,456 6,339 TOTAL FUNDS CARRIED FORWARD 22,951 6,339 8. TANGIBLE FIXED ASSETS Fixtures and Computer fittings equipment £ £ COST At 1st April 2024 and 31st March 2025 646 7,212 DEPRECIATION At 1st April 2024 646 5,973 Charge for year - 347 At 31st March 2025 646 6,320 NET BOOK VALUE At 31st March 2025 - 892 At 31st March 2024 - 1,239 |
Total funds £ 109,860 113,473 (22,505) 51,795 29,290 Totals £ 7,858 6,619 347 6,966 892 1,239 |
|---|---|
continued...
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ACORN CHRISTIAN FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other creditors Accrued expenses 10. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Restricted TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds Restricted TOTAL FUNDS |
At 1.4.24 £ 22,951 6,339 29,290 Incoming resources £ 113,028 113,028 At 1.4.23 £ 45,456 6,339 51,795 |
2025 2024 £ £ 465 557 3,590 3,452 4,055 4,009 Net movement At in funds 31.3.25 £ £ 23,093 46,044 - 6,339 23,093 52,383 Resources Movement expended in funds £ £ (89,935) 23,093 (89,935) 23,093 Net movement At in funds 31.3.24 £ £ (22,505) 22,951 - 6,339 (22,505) 29,290 |
|---|---|---|
continued...
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ACORN CHRISTIAN FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 90,968 90,968 |
Resources Movement expended in funds £ £ (113,473) (22,505) (113,473) (22,505) |
|---|---|---|
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2025.
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ACORN CHRISTIAN FOUNDATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Legacies Grants Other trading activities Courses and events Investment income Deposit account interest Total incoming resources EXPENDITURE Charitable activities Gifts and donations Conference costs Venue Hire Other Computer equipment Support costs Finance Bank charges Other Wages Pensions Insurance Telephone Postage and stationery Sundries Travel and subsistence Storage costs Staff training Computer consumables and website Advertising Subscriptions |
2025 £ 27,707 17,648 54,778 10,000 110,133 2,799 96 113,028 1,150 2,358 2,267 5,775 347 69 58,524 2,863 1,673 105 582 727 8,538 - 499 2,454 1,792 2,934 80,691 |
2024 £ 64,182 3,827 - 10,000 |
|---|---|---|
| 78,009 12,894 65 |
||
| 90,968 102 3,181 330 |
||
| 3,613 1,578 80 81,930 4,483 1,665 312 617 1,738 7,171 546 26 1,712 588 2,932 |
||
| 103,720 |
This page does not form part of the statutory financial statements
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ACORN CHRISTIAN FOUNDATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025
| Other Governance costs Auditors' remuneration Legal & professional Total resources expended Net income/(expenditure) |
2025 £ 2,838 215 3,053 89,935 23,093 |
2024 £ 2,700 1,782 4,482 113,473 (22,505) |
|---|---|---|
This page does not form part of the statutory financial statements
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