2025-10-31-accounts

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KINGS CHURCH CENTRE NORWICH (A charitable company limited by guarantee)

Registered Company No:3986517 Registered Charity No:1083049

CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025

KINGS CHURCH CENTRE NORWICH

FOR THE YEAR ENDED 31 OCTOBER 2025

	Page
Charity Information	1
Trustees Report (including directors)	2 to 12
Report of the Auditors	13 to 15
Consolidated Statement of Financial Activities	16
Consolidated & Charity Statement of Financial Position	17
Consolidated Statement of Cashflow	18
Notes to the Consolidated Financial Statements	19 to 34

KINGS CHURCH CENTRE NORWICH

FOR THE YEAR ENDED 31 OCTOBER 2025

CHARITY INFORMATION

REGISTERED COMPANY NO. 3986517 REGISTERED CHARITY NO. 1083049 REGISTERED OFFICE The King's Centre King Street Norwich NR1 1PH TRUSTEES/DIRECTORS Mrs A Gardiner Mr I Nelson Mr J Drew Mr J Pereira (resigned 14/01/2026) Mr S Jones Mr T Foster Mrs H Sasraku-Neequaye

SECRETARY

Mr J Drew

OTHER KEY MANAGEMENT AND PERSONNEL:

LEADERSHIP OF CHURCH & Mr T Skipper - Elder COMPANY MEMBERS Mr S Hope - Elder Mr A Hopley - Elder Mr S Jones - Elder Mr P Hatton - Elder Mr T Shaw - Elder

AUDITORS

TC Group Waverley House 115-119 Holdenhurst Road Bournemouth BH8 8DY

KINGS CHURCH CENTRE NORWICH

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report)

The Trustees, who are also directors of the Charity, are pleased to present their annual report together with the consolidated financial statements of the Charity, also known as King's Community Church, and its subsidiary for the year ended 31st October 2025. The Trustees confirm that the annual report and consolidated financial statements of the Charity comply with current statutory requirements, the requirements of the Charity's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Since the Charity qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.

Structure, governance and management

Governing Document

The Charity is a charitable company limited by guarantee and has no share capital. The liability of each member is limited to £10. At the year end there were 6 members (2024: 8). It is governed by a Memorandum and Articles of Association which were last amended on 6 June 2024. The legal and administrative information set out on page 1 forms part of this report.

Trading Subsidiary

The Charity has a wholly owned subsidiary, King's Church Centre Facilities Norwich Ltd, the activities are King's Coffee & Catering. All of the profits generated by the subsidiary and not required for day to day operations are Gift Aided to the Charity.

Recruitment and appointment of Trustees

The Trustees, who are also Directors of the Charity for Companies Act purposes, meet regularly and are elected by the existing Board of Trustees and appointed by majority vote. The Board of Trustees seeks to ensure that the skills of the Trustees are appropriately matched to meet the needs of the Charity. Under the requirements of the Articles of Association, one third of the Trustees retire by rotation each year and if appropriate offer themselves for re-election. A full list of trustees can be found on page 1.

Trustee induction and training

All existing Trustees are familiar with the practical work of the Charity and with their responsibilities as Trustees and Directors. New Trustees would be appointed from the pool of people who are already familiar with the practical work of the Charity. New Trustees are also given training and reference material with regard to their responsibilities as Trustees and Directors.

Organisational structure

The Board of Trustees is supported by separate teams for the various divisions of the Charity all of which are accountable to the Board of Trustees. The teams meet regularly and deal with the day to day management and running of the Charity. The Elders have responsibility for the spiritual direction of the Charity.

Risk Management

The Trustees have examined the major business and operational risks which the Charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps have been taken to lessen these risks. The procedures are periodically reviewed to ensure they continue to meet the needs of the Charity.

Objectives and activities

The principal activity of the Charity is the advancement of the Christian faith through worship and work within the local community. These objectives are carried out via the Charity and its trading subsidiary. We measure our success by feedback from those we serve both in the community and our membership.

KINGS CHURCH CENTRE NORWICH

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

Community Projects

Part of the core vision for King’s Community Church – stemming from our Christian faith – is to ‘empower the poor’ and to ‘foster the fringe’. In essence, our community activities are always aimed at providing for those in practical or emotional poverty and looking to build community and friendships with those who are isolated and lonely.

Baby & Toddlers

On a Wednesday and Thursday morning during term time King’s offers a toddler group for parents in the surrounding area. We have about 20 families regularly attending on Thursdays and 15 on Wednesdays. Since the changes in nursery funding the numbers have decreased a little.

Children come in at all different stages of development from new-borns up to 4

years - some of them are ready to interact and join in with the various activities and some are not, however, by the time they leave they will all sit down at circle time for stories and songs.

We have many families from different cultural backgrounds. From Eastern Europe, Africa, Asia and the Middle East. Several of our regular families have come to Norwich from India, as their husbands are here for work. Wanting to meet people and find activities for themselves and their children, they especially value the friendship found at Toddlers.

Several families are struggling financially, we provide a few things to help. We use a donation system rather than a fee, we provide a small hygiene bank with free toiletries, we also have a coat swap rack where families can bring in coats which children have grown out of and swap for a bigger one.

Community Welcome Cafe

Our community welcome café – called Belong – has run every week on a Monday in the Lower ground floor space at The King’s Centre. A team of about 10 volunteers help run the session. The numbers of guests have slowly increased over the past year and we now have about 25-30 contacts, with about 15-20 attending per week. Most guests live on their own, some struggle with their mental health, some struggle financially, about half are over 65. We have also in the past few months, started to see a few people who a seeking asylum in the UK. We have crafts, seated exercise, games, chat, refreshments and an optional baked potato lunch. We also provide a small hygiene bank.

KINGS CHURCH CENTRE NORWICH

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

Saturday Family Fun

Saturday Family Fun has been running since March 2024. We have run twice a term, opening the Lower Ground floor to local families for a free stay and play session for families with children 0-11 years. We have a craft room, under 5s room, big games room with table football, air hockey, bigger games and lots of Lego. We also served free breakfast, with a room for sitting, eating and chatting. Most of these

sessions attract about 35-40 families, with many returning time

after time. These have been great times of building relationships with families, with people coming from many different cultures and backgrounds. We have good links with the local primary school who advertise the event for us.

English Language group

English Conversation classes at The King's Centre ran until Summer 2025. These were a relaxed, informal space where learners of any level of English could come and practice their language skills, make friends and find community. Meeting weekly during term-time on Tuesdays, from 6.45-8.30pm, a typical session consisted of socialising over tea, coffee or snacks, a group game, and a lesson plan on a topic relevant to daily life (family, work and job interviews, shopping, travel, festivals, etc) using a mix of discussion-based learning and written resources. Group size tended to be between 10 and 25 people, with 5 volunteers on team.

The group paused over the summer, due to volunteers being unavailable.

The group has restarted in October 2025, with the plan to run a monthly more informal social session, where guests can practice speaking in English.

Open Christmas

A local charity, called Open Christmas, used The King’s Centre to provide lunch and entertainment for about 350 guests on Christmas Day 2024. Guests are mainly people who live alone, including many who struggle financially, with their mental health and they also welcome the homeless. As a church we provided a small team of volunteers to open the building, man the building all day, to clean toilets and to assist the amazing team of volunteers from the charity to help the event run smoothly.

It was great to be able to partner with a great local charity and enable many people to experience an amazing Christmas dinner and enjoy the entertainment.

KINGS CHURCH CENTRE NORWICH

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

The King’s Venue

King’s Community Church has been leasing the council premises which accommodate The King’s Venue since 2011 with a passion and vision to build relationships and offer support to local residents in the Mile Cross area. Low self-esteem and lack of confidence are challenges we aim to address as well as improving well-being, addressing isolation and loneliness, and empowering individuals through running a variety of groups and activities throughout the week to positively impact the community, run by volunteers many of whom are local.

The activities are free of charge, with donations received if offered, so that finances do not prevent people attending.

On Wednesday mornings, each week, the Venue is open to anyone for ‘Footsteps’, during term time, when we invite parents with children aged 0-4 to come and play, listen to a story and sing together. This group has proved a life line to parents in the area. Other groups meet on a monthly basis, watching films, or providing a space just for men. During the Summer holidays, we were able to provide activities for local families, including two coach trips and a weekly craft or play morning. A pit stop on 31[st] October was held offering hot chocolate and a small goodie bag. Over 200 guests stopped in during the evening, some stating to watch a video or just to chill and chat.

The other activity based around the Venue is FISH (Food In School Holidays). This scheme supports 15 families on the Mile Cross Estate who have children of Primary School age in receipt of Free School Meals. Every half term, we provide them with a selection of crafts plus either a bagful of groceries or a supermarket voucher.

Radiate Youth

Radiate is our youth work for the ages of 11-18. We offer a dedicated youth program at each of our Sunday locations, designed to help young people engage with adult teachings in a way that resonates with them, while also addressing issues that are relevant to their lives. Additionally, we host a youth group every Friday night, combining social activities with opportunities for young people to explore how faith applies to their everyday experiences. A team of trained volunteer youth leaders ensures the well-being and mentorship of the youth.

Over the past year, we have been pleased to see consistent attendance within our youth program as it continues to develop into a vibrant community of friendship. It is encouraging to see our young people engage so naturally with the space; it has become a place where they feel secure to be themselves and grow in confidence as they learn new skills.

This year, many have stepped up to perform in the worship band and are regularly contributing to Generate, our primary school ministry. This transition into active service is a wonderful testament to their growth and their commitment to the life of the church.

We also take our young people to two residential events each year. ‘Youth Weekend Away’ in the Autumn term and ‘Newday’ in the Summer term. We have seen great numbers coming along this year and an encouraging sense of community built through these events. As our numbers continue to grow, we are exploring new ways we can connect with, encourage and serve the young people at King’s.

KINGS CHURCH CENTRE NORWICH

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

Coffee Shop & Conferencing

Since the successful redecoration of the Coffee Shop last year, the new colour scheme has been rolled out across several other rooms, including the Main Auditorium. We have had many conversations with clients saying how much they like the refreshed look – some even saying it was what persuaded them to come to us instead of other venues.

King’s Coffee

With its fresh look, the coffee shop has become a more versatile space than ever; from secluded spaces for pastoral meetings or carers to support those with additional needs to the new square tables that can be pushed together for lunch gatherings of local workers or conferencing clients. We have seen the already-loyal clientele base grow more over the past year, continuing to prove the café’s value for money and community.

Working with volunteers is still at the heart of King’s Coffee; supporting vulnerable adults to develop self-confidence and life skills, the unemployed to gain confidence and become work ready and church family to offer friendship, a listening ear and prayer. We ran a celebratory social media campaign in tandem with King’s Conferencing to highlight and celebrate the work of our dedicated volunteers that was met with joy from our followers.

King’s Conferencing

The King's Centre is a quality conference venue in the centre of Norwich offering multi-purpose meeting spaces suitable for small meetings to large conferences for 650 clients. The Main Auditorium is popular for large-scale events as the space is so adaptable.

Really excellent venue, we're really grateful to have been able to host at the King's Centre. Thank you very much for all your support, couldn't recommend highly enough to others – Sevi Marshall, Norfolk County Council

KINGS CHURCH CENTRE NORWICH

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

The key feedback we are repeatedly receiving is the quality of our food and the helpfulness of our staff. Return clients are quick to praise adaptability and a “no task too small” attitude.

This year has seen the return of the Norfolk Women’s Marketing Awards as well as Verisk staff days, NorDev, and the Ormiston Families staff event.

Photo by Beth Moseley Photography

We have also been able to give space to regular bookings such as the Norwich Lifelong Learning, previously the WEA, St John Ambulance for training, and most recently to some bookings for family contact for children in care.

We are once again pleased to be hosting the Open Christmas event in 2025, having successfully supported the event for 2024. The event blessed many people in Norwich and we look forward to it doing so again.

King’s Catering

The King’s Catering Team, bake, cook and prepare food for the Coffee Shop, King’s Conferencing and KCCN events.

The catering team have been faithfully serving food to bookings of all sizes – from board meetings of 12 to conferences of 300. They meticulously plan for dietary requirements, fluctuations in numbers, and bespoke meals, as well as keeping the Coffee Shop stocked with scones, sausage rolls and cake.

This year has seen more experimentation with cake flavours particularly, as well as allowing scope for volunteers to express their creative side through cake decorating.

KINGS CHURCH CENTRE NORWICH

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

King’s Kids

King’s Kids is for all children in the church family between 0-11. We run groups across two of our sites. At our City Centre site we have three groups, Twinklers 0-2, Sparklers 3-4 and Generate 5-11. These groups meet almost every week and the team is growing strong. We have between 50-60 children each week at CC, we spend time getting to know them, having fun and reading the bible. At City West we have three groups running, Twinklers 0-3, Dynamos 3-6 and The Spark 5-11. There are around 25 children who attend these groups each week.

Throughout the year we have run events across the sites to connect with the wider community. These have been a mix of film nights, fun days and Halloween drop ins. Over the past two years we have run our Christmas Kids’ fest which has been a big success. Last December we had 160 children through the doors and two thirds of those were from a non-church background which is so exciting. Families from community groups are invited each year and we have seen some of those families join us on Sunday mornings as well. The Halloween drop in’s at City West and Mile

Cross were both a great success and a wonderful opportunity to meet families from the community.

At City centre we have continued with our Year 6 discipleship group, and this is going from strength to strength. We have really seen such a positive impact of friendships and also the year 6’s transition up to radiate. This group meets monthly before Radiate and we eat together and then do a bible study. The team for this has grown and we have a broader mix of kids attending now too.

We also have a team forming at City Centre to support those with additional needs within our church family. This team has grown out of our kids' work but has the aim to work towards accessibility for the whole church. So far we introduced sensory boxes to our groups, made contact with families who have a child with additional needs to create one page profiles to help them within their groups. The team has also worked on bringing together resources to help the main meeting become more accessible for anyone with additional needs. This is a new team in its early stages of development but we have set up an email address and are working on getting information out on our church website as well.

KINGS CHURCH CENTRE NORWICH

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

Giving

People at King’s give generously throughout the year to help enable and support all we do as a church family in the city and beyond. Every year we give away a percentage of our regular income together with that obtained from specific gift days to organisations in the city, region and internationally to help other charities and churches. Some of the ways we have given are:

This year we are proud to have given beyond our usual donations to Relational Mission, the sphere of churches we are part of, working within the UK and around the world planting churches and supporting communities. We gave £67,286.
We provide poverty relief and support in our in our local community and to facilitate that work we have given £9,433 to external groups including Food In School Holidays within Mile Cross, alongside the costs our community projects incur.
This year we have given £29,213 for local and international church planting and support. These include endeavours in Frankfurt, Nijmegen, Kenya and India. We also gave £3,600 towards missionary work in Serbia.
In addition to the above, we have supported: projects focussing on those aged 0-21; the provision of evangelistic materials; pastoral support both to attend various events and where there is a basic need. Our total giving to donations and missions in this year was £122,807.

Sundays

On Sundays, we gathered in 4 locations around Norwich: West Earlham (‘City West’), Mile Cross estate, Poringland and in the City Centre for worship and teaching. We regularly gather around 400 people, from all walks of life, social groups and ages and anyone is welcome to come and join us, whatever their background or beliefs.

We also stream our Sunday gatherings and daily bible studies on YouTube.

Life Groups

During the week we gather in smaller groups (mainly in people’s homes), called LIFE Groups. These are an essential part of the life of King’s, as people share food, grow in their friendships and learn together what it means to follow Jesus in today’s world. We have numerous groups who meet across the city and surrounding villages.

KINGS CHURCH CENTRE NORWICH

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

Financial review

Overall

The Charity has again been blessed by an increased level of income which has enabled it to maintain a high level of expenditure on Charitable activity during the year. Details of the primary sources of income can be seen in note 3 to the accounts.

The activities of the Coffee Shop and Conferencing functions have continued to serve the community. The Charity has maintained a high level of grant and donation expenditure and has also utilised £286,690 of the Hutton Fund to maintain and improve the King's Centre. As a result the Charitry has a net expenditure of £216,337. The Trustees' projections indicate the Charity should have sufficient funds to continue for the foreseeable future.

Fixed Assets

A total of £10,695 (2024 : £1,022) has been expended in the year on the acquisition of functional fixed assets.

Reserves Policy

The Trustees, having considered the potential risks facing the Charity and assessed the future plans, would wish to retain free reserves sufficient to meet at least three months expenditure, meeting all contractual obligations. Consideration is also given to holding sufficient reserves to cover authorised but not contracted for capital expenditure and cyclical maintenance. The Trustees consider that at this level of reserves together with insurance cover they would be able to continue current activities of the Charity.

At the year end it is calculated that the free reserves necessary to cover the above are £216,026 and at the year end free reserves were £344,018. The Trustees are satisfied with the level of reserves.

Investment policy and objectives

In addition to retaining a prudent level of reserves as described above, each year most of the Charity's funds are to be spent in the short term and there are few funds available for long term investment. Funds not required for immediate use are placed on interest bearing short term deposit. In addition, £1 has been invested in the Charity's trading subsidiary company, Kings Church Centre Facilities Norwich Ltd. The Trustees aim to obtain a fair return from their investment in its subsidiary whilst benefiting from the protection afforded to the Charity’s assets by trading through a separate limited company. Part of a legacy received was in the form of two freehold properties one of which is treated as a fixed asset investment and the other as a current asset investment property in these financial statements (see notes 7 & 11) The trustees have sold the investment property in the year and intend to sell the other property for fair value as market conditions allow.

Principal Risks and Uncertainties

The Trustees have conducted a robust assessment of the principal risks facing the Charity, including those that would threaten its future performance, solvency, or liquidity. These risks are recorded in a Risk Register which is regularly reviewed and updated by the Board.

Principal Risk

Safeguarding - The shared use of the building by various public groups and church youth ministries increases the complexity of safeguarding vulnerable individuals.

Building Compliance & Health and Safety -

As a public-facing venue with high footfall, failure to meet Fire Safety or Food Hygiene standards could lead to legal action or closure.

Strategy for Management and Mitigation We operate a strict Safeguarding Policy and processes. All external hire agreements include a mandatory clause requiring hirers to provide their own safeguarding policies or adhere to the Church’s own standards.

We employ a dedicated Facilities Manager and undergo external health and safety audits. Catering staff are trained in food safety, and we maintain a rigorous schedule for statutory testing (e.g., Gas Safety, PAT, and Fire Alarms).

KINGS CHURCH CENTRE NORWICH

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

Principal Risks and Uncertainties (continued)

Commercial Revenue Dependency - A downturn in the local corporate market could lead to a shortfall in conference income, which subsidises the Charity’s ministry and community outreach.

The Trustees maintain a diversification strategy, targeting a mix of corporate, charity, and private hire. We perform monthly budget-to-actual reviews and maintain a designated Cyclical Maintenance Fund to ensure the facility remains competitive.

Acknowledgements

The Charity relies on the generous hearts of individuals and the provision of the Lord to fund its activities. The Trustees are grateful to all those who have contributed time and finances throughout the year to enable the Charity's objects to be achieved. It is not practical to place a financial value on this, however the Charity would not be able to operate effectively without such continued support.

Public Benefit

The Trustees confirm they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charitable company’s aims and objectives and in planning future activities. The Charity does not raise funds from the general public.

Related Parties

The Charity's wholly owned subsidiary, Kings Church Centre Facilities Norwich Ltd, has a licence from the Charity to operate its activities from the Charity's premises and the subsidiary Gift Aids its profits to the Charity. The Charity also charges the subsidiary to cover staff and other costs. Further related party transactions are summarised in note 25 to the finacial statements.

Pay Policy for Senior Staff

The Trustees, consider themselves, who are also the directors of the Charity, along with the Elders of the Church and the Church Staff Manager to comprise the key management personnel of the Charity in charge of directing and controlling, running and operating the Charity on a day to day basis. All Trustees and 2 of the Elders give of their time freely and none of the Trustees received remuneration in this or the previous year for their role as a Trustee.

The pay of other key management is reviewed annually and normally increased in accordance with average earnings. In view of the nature of the Charity, the Trustees benchmark the pay levels in other Churches of a similar size. Consideration is also given to relative levels of responsibility.

Plans for future periods

The Charity plans to continue its ongoing work reaching into the community as well as seeing the Church grow and expand. The Charity is always looking at new initiatives to increase its involvement with the local community and beyond. The management have also ensured an ongoing plan of maintenance of the King's Centre.

It is intended to further develop the Coffee Shop and Conferencing facilities to generate more funds to support increasing ministry staff and overhead costs as a result of increasing rates of inflation, increase in the real living wage and extra national insurance burdens. The Trustees are continuing to review the activities the Charity to ensure it can meet its obligations as they fall due.

Despite continual maintenance, having occurred the King's Centre for 26 years, there are cyclical maintenance projects the trustees desire to undertake over the next 2 to 3 years in order to ensure the Charity and its beneficiaries can continue to enjoy the benefits of this wonderful facility. Last year the Charity has been blessed with a substantial legacy which will enable such works to be undertaken.

KINGS CHURCH CENTRE NORWICH

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

Trustees Responsibilities

The Trustees (who are also directors of Kings Church Centre Norwich for the purposes of Company Law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the trustees to prepare financial statements for each financial year. Under Company Law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP 2019 (FRS 102); ¢ make judgements and estimates that are reasonable and prudent; o state whether applicable UK Accounting Standards have been followed: and * prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

e there is no relevant audit information of which the charitable company’s auditors are unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

Auditors

TC Group has indicated its willingness to continue in office as auditors.

Statement of disclosure to auditors

We, the Trustees of the Charity who held office at the date of approval of these Financial Statements, confirm that as far as we are aware at the date of approving this report, there is no relevant information, being information needed by the auditor in connection with preparing their report, of which the group's auditor is unaware, and the Trustees, having made enquiries of fellow Trustees and the group's auditors that they ought to have individually taken, have each taken all steps that they are obliged to take as a Trustee in order to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

Small Company Exemptions

This Report is prepared in accordance with the smail company exemptions provided by section 415A of the Companies Act 2006 and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Approved sy he Boag 1 of Trustees on 6 May 2026 and signed on its behalf by:

T Foster - Trustee oT 06 May 2026

KINGS CHURCH CENTRE NORWICH

INDEPENDENT AUDITORS' REPORT

TO THE MEMBERS OF KINGS CHURCH CENTRE NORWICH

Opinion

We have audited the financial statements of King’s Church Centre Norwich (the 'charitable company’') and of its subsidiary (‘the group’) for the year ended 31st October 2025 which comprise the Consolidates Statement of Financial Activities, the Consolidated and Charity Statement of Financial Position, the Consolidated Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

give a true and fair view of the state of the group and charitable company’s affairs as at 31st October 2025 and of the group incoming resources and application of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and
have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

KINGS CHURCH CENTRE NORWICH

INDEPENDENT AUDITORS' REPORT

TO THE MEMBERS OF KINGS CHURCH CENTRE NORWICH

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the group financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We have performed our own assessment of the susceptibility of the financial statements to material misstatement, including how fraud might occur, and concentrated our audit work in these areas in order to detect any material misstatements which may exist.

We have performed substantive testing of all material year end balances, and also performed substantive testing of a sample of other transactions during the year and of other year end balances.

We have performed preliminary analytical procedures to identify any unusual or unexpected relationships that may indicate an increased risk of material misstatement as a result of fraud.

We have performed substantive testing on a sample of journal entries made in the period in order to address the risk of fraud due to management override of controls.

We had a planning meeting with trustees and management prior to performing the audit, to establish the laws and regulations which are significant to the charity, and to obtain an understanding of the chanty's policies and procedures to ensure compliance with these laws and regulations, including documentation of any instances of non-compliance.

We had a planning meeting with trustees and management prior to performing the audit, to obtain an understanding of the charity's policies and procedures on fraud risk, including knowledge of any actual, suspected or alleged fraud, as well as considering management assessment of the susceptibility of the financial statements to fraud.

KINGS CHURCH CENTRE NORWICH

INDEPENDENT AUDITORS' REPORT

TO THE MEMBERS OF KINGS CHURCH CENTRE NORWICH

We performed walk-through tests of income. purchases, payroll, and bank systems to ensure that systems operated as documented.

The engagement team was selected to ensure that they collectively had the appropriate competences and capabilities to identify and recognise non-compliance with laws and regulations. We have communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Our audit did not identify any matters relating to the detection of irregularities including fraud.

However, because of the inherent limitations of an audit there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Ian Rodd BSc FCA FCCA (Senior Statutory Auditor) For and on behalf of TC Group Statutory Auditor Waverley House 115-119 Holdenhurst Road Bournemouth BH8 8DY

Date: 24 July 2026

KINGS CHURCH CENTRE NORWICH

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (including summary income and

expenditure account)

FOR THE YEAR ENDED 31 OCTOBER 2025

Unrestricted Funds 2025 £ 612,242 4,222 423,832 53,452 400	Restricted Funds 2025 £ 71,795 - - - -	Restricted Funds 2025 £ 71,795 - - - -	Total Funds 2024 £ 1,368,045 3,005 426,817 30,474 -


1,094,148		71,795	1,828,341
80,409 845,275 89,498		- 318,603 48,495	78,774 1,062,826 102,385
1,015,182		367,098	1,243,985
78,966 301	(295,303) (301)		584,356 - 12,500
79,267 1,231,773	(295,604) 711,839		596,856 1,359,256
1,311,040	416,235		1,956,112

All of the above results are derived from continuing activities. All gains and losses recognised in the year are included above.

The notes on pages 19 to 34 form part of these Financial Statements.

KINGS CHURCH CENTRE NORWICH

Registered Company No:3986517

CONSOLIDATED & CHARITY STATEMENT OF FINANCIAL POSITION

AS AT 31 OCTOBER 2025

Group Group 2025 2024 Note £ £ FIXED ASSETS Tangible assets 7 1,064,217 1,091,154 Investments 8 - - 1,064,217 1,091,154 CURRENT ASSETS Stocks 9 9,605 9,605 Debtors due within one year 10 122,094 120,977 Current asset Investments 11 - 292,500 Cash at Bank and in Hand 662,683 571,774 794,382 994,856 CREDITORS Amounts falling due within one year 12 (131,324) (134,064) NET CURRENT ASSETS 663,058 860,792 Total assets less current liabilities 1,727,275 1,951,946 CREDITORS Amounts falling due after more than one year 13 - (8,334) NET ASSETS 1,727,275 1,943,612 Represented by FUNDS Unrestricted funds General 14 & 15 1,080,573 1,094,355 Designated 14 & 15 217,967 137,418 Restricted funds 14 & 15 428,735 711,839 1,727,275 1,943,612	Charity 2025 £ 1,064,217 1 1,064,218 5,000 140,281 - 639,050 784,331 (121,274) 663,057 1,727,275 - 1,727,275 1,080,573 217,967 428,735 1,727,275	Charity 2024 £ 1,091,154 1 1,091,155 5,000 126,689 292,500 557,893 982,082 (121,291) 860,791 1,951,946 (8,334) 1,943,612 1,094,355 137,418 711,839 1,943,612

The Trustees have prepared group Financial Statements in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These Financial Statements are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual Financial Statements required by the Companies Act 2006 and are for circulation to members of the Company.

The notes on pages 19 to 34 form part of these Financial Statements.

The Financial Statements on pages 16 to 34 were approved by the Trustees on 06 May 2026 and signed on their behalf by:

…………………………………….

I Nelson - Trustee 06 May 2026

KINGS CHURCH CENTRE NORWICH

CONSOLIDATED STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 OCTOBER 2025

Cash flows from operating activities: Net cash (used in) / provided by operating activities Cash flows from investing activities: Interest received Rents received Sale of investment Purchase of fixed assets Net cash provided by/ (used in) investing activities Cash flows from financing activities: Repayments of borrowing Net cash provided by/ (used in) financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the start of the year Cash and cash equivalents at the end of the year a) Reconcilation of net income/(expenditure) to net cash	Notes Total below Funds 2025 £ a) (217,637) 27,262 26,190 275,789 (10,695) 318,546 (10,000) (10,000) 90,909 b) 571,774 b) 662,683 provided by/ (used in) operating (216,337) 37,632 (27,262) - (26,190) 16,711 - (1,117) (1,074) (217,637) 5,026 577,657 80,000 - - 662,683 1 Nov 2024 Cash Flow 31 571,774 90,909 18,334 10,000 590,108 100,909	Notes Total below Funds 2025 £ a) (217,637) 27,262 26,190 275,789 (10,695) 318,546 (10,000) (10,000) 90,909 b) 571,774 b) 662,683 provided by/ (used in) operating (216,337) 37,632 (27,262) - (26,190) 16,711 - (1,117) (1,074) (217,637) 5,026 577,657 80,000 - - 662,683 1 Nov 2024 Cash Flow 31 571,774 90,909 18,334 10,000 590,108 100,909		Total Funds 2024 £ 249,729
				8,756 21,718 (1,022)
				29,452
				(15,964)
				(15,964)
				263,217 321,057
				584,274
				584,356 33,708 (8,756) (400,000) (21,718) - (208) 2,273 60,075
activities Net income/(expenditure) for the year (as per the statement of financial activities on page 16) Adjustments for: Depreciation charges Interest received Legacies of non-cash assets Rents received Loss/(profit) on sale of fixed assets (Increase)/decrease in stocks (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash (used in) / provided by operating activities b) Analysis of cash and cash equivalents Cash in hand Notice deposits (less than 3 months) Notice deposits (less than 6 months) Notice deposits (less than 9 months) Notice deposits (greater than 12 months) Total cash and cash equivalents c) Analysis of Changes in Net Funds/Debt Cash at bank and in hand Debt due within 1 year (Loans) Total net funds	1 Nov 2024 571,774 18,334 590,108	(216,337) 37,632 (27,262) - (26,190) 16,711 - (1,117) (1,074) (217,637) 5,026 577,657 80,000 - - 662,683 Cash Flow 90,909 10,000 100,909
				249,730
				2,950 341,457 86,658 - 140,708
				571,774
			31	Oct 2025 662,683 8,334
				671,017

The notes on pages 19 to 34 form part of these Financial Statements.

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the Financial Statements are as follows:

1.01 Basis of Accounting

The Consolidated Financial Statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their Financial Statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP (FRS 102) issued in October 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Kings Church Centre Norwich ("the Charity") meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. The financial statements are presented in Sterling (£).

1.02 Company Status

The Charity is a private company limited by guarantee incorporated in England & Wales. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the Charity, there are 6 members. The registered office is set out on page 1.

1.03 Group Financial Statements

The Financial Statements consolidate the results of the Charity and its wholly owned subsidiary, Kings Church Centre Facilities Norwich Ltd, on a line by line basis. A separate Statement of Financial Activities for the Charity itself is not presented because the Charity has taken advantage of the exemptions afforded by section 408 of the Companies Act 2006 and paragraph 397 of the SORP.

1.04 Going Concern

The Trustees are confident that the Charity and its subsidiary will continue in operation for the foreseeable future, being a period of at least 12 months from the date of signing of these financial statements. The financial statements have been prepared on a going concern basis.

1.05 Income Recognition

All income is shown within the Consolidated Statement of Financial Activities as gross except where the trading income is liable to output VAT where it is shown net. Voluntary income and donations are included upon receipt. With the exception of grants (see below) all other income, including operating lease income, is recognised in the period in which it is due. Donated goods and services are included where the benefit to the Charity can be reasonably quantified. They are valued by the Trustees or professional valuers at the market value they would have been willing to pay for the goods or services.

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Accounting Policies (continued…)

1.06 Grants Received

Both revenue and capital grants are credited to the appropriate fund upon receipt or earlier if any performance conditions attached to the grant have been met or are fully within the control of the Charity or its subsidiary and there is sufficient certainty that receipt of the income is considered probable.

1.07 Donated Goods

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. They are valued by the Trustees or professional valuers at the market value they would have been willing to pay for the goods or services.

1.08 Legacies

Legacies are credited to the appropriate fund at the earlier of:

● the date on which the Charity is aware that probate as been granted;

●the estate has been finalised and notification has been made by the executor(s) to the Charity that a distribution will be made; or

when a distribution is received from the estate.

1.09 Expenditure

Expenditure is recognised in the period in which it is incurred and allocated to the particular cost centre to which it relates. The Charity and its subsidiary are group registered for Value Added Tax and accordingly expenditure is shown net of VAT. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

1.10 Fixed Assets and Depreciation

All individual or group of similar fixed assets costing more than £500 are capitalised at cost and depreciated on a straight line basis over their estimated useful working lives.

Freehold Property, The King's Centre, King Street, Norwich

This is stated at cost together with refurbishment and development costs to date. Depreciation is charged on buildings at 2% p.a. and land is not depreciated as it is not expected to deteriorate.

Other fixed assets

Depreciation is provided at the following rates on a straight line basis:-

*Other fixed assets* Depreciation is provided at the following rates on a	straight line basis:-
Furniture, furnishings and fittings	20%
Computer equipment	33%
Hired out Equipment	20%

1.11 Investment in subsidiary

Investment in subsidiary is shown at cost.

1.12 Investment Properties - fixed and current assets

Investment properties are measured at fair value at each reporting date with changes in fair value recognised in ‘net gains / (losses) on investments’ in the SoFA.

1.13 Stock

Stocks are valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to sell. Provision is made for slow-moving, obsolete or damaged stock where net realisable value is less than cost.

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Accounting Policies (continued…)

1.14 Debtors

Trade and other debtors are recognised at the settlement amount due after any discounts offered. Prepayments are valued at the amount prepaid after taking account of any discounts due.

1.15 Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.16 Creditors and Provisions

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount after allowing for any discounts due.

1.17 Financial instruments

The Charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The finance charge to expenditure is at a constant rate calculated using the effective interest method.

1.18 Taxation

Kings Church Centre Facilities Norwich Ltd gifts all of its profits to Kings Church Centre Norwich and therefore does not pay any Corporation Tax. Kings Church Centre Norwich enjoys certain tax reliefs available to a registered charity and does not pay any Corporation Tax. Irrecoverable VAT is accounted for as incurred.

1.19 Pensions

The Charity operates a defined contribution pension scheme under which contributions by employees and by the Charity are held in trust funds separated from the Charity's finances.

The pension cost charge represents the contributions payable by the Charity under the rules of the scheme. There was an accrued amount at the end of the year of £16 (2024 - £Nil).

1.20 Leases

Rental income from operating leases is recognised on a straight-line basis over the period of the lease.

1.21 Unrestricted funds

Unrestricted funds are available to spend on activities that further any of the purposes of the Charity.

1.22 Designated funds

Designated funds are unrestricted funds of the Charity which the Trustees have decided at their discretion to set aside to use for a specific purposes.

1.23 Restricted funds

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Charity's work. Expenditure which meets these criteria is charged to the fund together with the appropriate management and support costs.

1.24 Donated Services

Members of the Church and others volunteer their time and resources to assist the Charity in achieving its objectives. Due to the large range and scale of voluntary activity undertaken, it is not considered practical or helpful to the users of the accounts to included an estimated value of such voluntary service in these financial statements.

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Accounting Policies (continued…)

2 Funds

2.01 General Fund (unrestricted)

The Charity maintains a General Fund which constitutes the day-to-day operation of the Charity which is unrestricted. From time to time the Trustees may decide to transfer money from the General Fund to one or more of the Charity's other funds in order to meet expenditure requirements. The other funds of the Charity are:-

2.02 King's Centre Fund, (restricted)

This fund was established in 1997 to finance the purchase and redevelopment of the "Lads Club" in Norwich, as a multi-purpose Church facility and Community Centre. The redevelopment was completed in 2003.

2.03 Specific Gift Fund, (restricted)

The Specific Gift Fund was set up in year ending 31 October 2005 to control and account for gifts made by members and the church to be used for specific charitable purposes.

2.04 Cyclical Maintenance Fund, (designated)

This fund was established in 2016 to set aside funds on a regular basis in order to meet the cost of larger property and equipment maintenance which occurs over a 10 year period. When sufficient resources are available, the trustees allocate at least £3,000 per month to the fund and charge costs relating to cyclical maintenace to it as incurred. The trustees intend to build the fund to and maintain it at a level of £200,000.

2.05 Hutton Fund, (restricted)

This fund was established in 2024 to control funds received from the estate of Claude Hutton and other specific income for the capital improvement or maintenance of the King's Centre.

2.06 Giving Gifts Fund, (designated)

This fund was established in 2016 to set aside 10% of regular giving from church members together with the occassional specific gift with a view to donating the fund to various organisations and individuals external to the Charity, which never-the-less promote the same aims and objectives of the Charity.

2.07 Site Specific Fund, (designated)

This fund was established in 2016 to allocate funds to the control of each site leader for outreach purposes.

2.08 Gift Days Fund, (restricted)

This fund was established in 2016 to ring fence gifts received from church members in response to various areas of need identified by the Elders of the Charity. The funds are used to finance the specific needs for which they are given.

2.09 The Venue Fund, including the Big Lottery Fund (restricted)

The Venue Fund was created in 2011 with a view to build relationships and offer support to local residents in the Mile Cross area of Norwich.

2.10 Warm Spaces Fund (restricted)

Warm Spaces Fund was created in January 2023. We offer the community an friendly space to come for an over 55 club, afterschool club and a general open to all meeting place / family zone.

2.11 Revaluation Reserve

This Reserve was created in 2024 following the revaluation of inherited investment properties.

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Group Unrestricted Funds 2025 £ 491,318 105,351 1,604 - - - 13,969	Group Unrestricted Funds 2025 £ 491,318 105,351 1,604 - - - 13,969	Group Restricted Funds 2025 £ - 10,281 48,161 1,767 - 11,586 -
Funds 2025 £ 491,318 105,351 1,604 - - - 13,969

	612,242	71,795
	4,222	-
	4,222	-
	423,832	-
	423,832	-
	26,190 27,262	- -
	53,452	-
	400	-
	400	-
1,094,148

Of the £1,828,341 income in 2024, £1,083,768 related to unrestricted funds and £732,073 restricted funds.

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Group Unrestricted Funds 2025 £ 76,144 4,265	Group Restricted Funds 2025 £ - -		Group Total Funds 2024 £ 76,152 2,622


80,409	-		78,774
604,272 13,560 3,470 6,442 4,844 1,089 4,176 3,904 733 17,023 7,138 8,115 55,898 8,929 19,916 - 14,584 - 343 3,643 39,251 19,076 8,869	8,865 - - - - - - - - - 1,283 1,183 - 5,033 23,048 16,711 - - - 262,480 -		584,512 14,760 2,494 8,613 5,051 276 5,070 2,693 409 16,526 5,527 7,405 85,664 8,722 17,464 - 33,708 - 1,319 2,810 15,749 231,856 12,198
845,275	318,603	1,062,826
89,498 -	33,309 15,186	85,348 17,037
89,498	48,495	102,385
1,015,182	367,098	1,243,985

Of the £1,243,985 expenditure in 2024, £926,331 related to unrestricted funds and £317,654 restricted funds.

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

5 Gifts and Donations made - Group & Charity

Gifts and donations are made to support and bless individuals and organisations that undertake work that is in line with the main objects of the Charity. An analysis is shown below.

Care for the homeless of Norwich Local church planting and support International church planting & support Christian youth support projects Regional New Frontiers projects Missionary work abroad Famine/Disaster relief Christian literature & evangelism Total Donations in year	Organisations Individuals £ £ 4,004 5,429 11,989 7,820 9,404 - 971 - 69,286 - - 3,600 - - 272 10,032 95,926 26,881 122,807 2025 Gifts and Donations to :	Organisations Individuals £ £ 12,571 - 31,880 - 16,068 - 1,106 - 7,812 - - 3,600 5,050 - 1,714 5,547 2024 Gifts and Donations to :	Organisations Individuals £ £ 12,571 - 31,880 - 16,068 - 1,106 - 7,812 - - 3,600 5,050 - 1,714 5,547 2024 Gifts and Donations to :
		76,201 9,147
			85,348

The total donations made to charities in the year was £79,338 and £38,746 in the previous year.

6	Governance Costs Audit Fees Professional Fees	Group Group Group Group Unrestricted Restricted Total Total General Funds 2025 2024 Fund £ £ £ £ 7,629 - 7,629 5,700 1,240 - 1,240 6,498 8,869 - 8,869 12,198

The Trustees consider the above to be the only costs identifiable as pure governance costs. All of the governance costs are allocated to the unrestricted general fund.

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

7 Tangible Fixed Assets - Group & Charity

Investment Properties £ 120,000 - - -	Freehold Land & Buildings £ 1,522,393 - -	Fixtures & Total Equipment £ £ 377,822 2,020,215 10,695 10,695 (757) (757) -
120,000	1,522,393	387,760 2,030,153
- - -	575,442 23,048 -	353,619 929,061 14,584 37,632 (757) (757)
-	598,490	367,446 965,936
120,000	923,903	20,314 1,064,217
120,000	946,951	24,203 1,091,154

Included within land and buildings both this and last year is land at a value of £370,000 which is not depreciated.

The investment property is stated at the trustees open market valuation having consulted with estate agents local to the properties. If the carrying assets had been recognised at cost would be at £Nil as it was received by gift to the charity.

8 Investments

The Charity holds one ordinary share of £1 (2024 £1) in its wholly owned subsidiary company, Kings Church Centre Facilities Norwich Ltd (registered No 7307755), which is incorporated in the United Kingdom. The activities and results of this company are summarised in note 30.

Investment in subsidiary Total investments		Group 2025 £ -	Group 2025 £ -	Group 2024 £ -	Group 2024 £ -	Charity 2025 £ 1	Charity 2025 £ 1	Charity 2024 £ 1	Charity 2024 £ 1

			-		-		1		1

9	Stocks Raw Materials Finished Goods for resale		Group 2025 £ 4,605 5,000	Group 2025 £ 4,605 5,000	Group 2024 £ 4,605 5,000	Group 2024 £ 4,605 5,000	Charity 2025 £ - 5,000	Charity 2025 £ - 5,000	Charity 2024 £ - 5,000	Charity 2024 £ - 5,000

				9,605		9,605		5,000		5,000

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Group 2025 £ 36,735 13,859 - 60,841 10,659	Group 2025 £ 36,735 13,859 - 60,841 10,659	Group 2024 £ 45,434 1,292 - 74,251 -	Group 2024 £ 45,434 1,292 - 74,251 -	Charity 2025 £ 36,735 13,859 18,187 60,841 10,659	Charity 2025 £ 36,735 13,859 18,187 60,841 10,659	Charity 2024 £ 45,434 1,292 5,712 74,251 -	Charity 2024 £ 45,434 1,292 5,712 74,251 -

	122,094		120,977		140,281		126,689
Group 2025 £ -		Group 2024 £ 292,500		Charity 2025 £ -		Charity 2024 £ 292,500

The investment property was stated at the trustees open market valuation having consulted with estate agents local to the properties. If the carrying assets had been recognised at cost would be at £Nil as it was received by gift to the charity. The property was sold during the year.

12 Creditors - Amounts falling due within one year

Group 2025 £ 8,334 22,025 2,875 36,139 11,535 50,416	Group 2024 £ 10,000 25,279 2,875 34,715 10,795 50,400	Charity 2025 £ 8,334 13,739 2,875 34,375 11,535 50,416	Charity 2024 £ 10,000 15,306 2,875 31,915 10,795 50,400

131,324	134,064	121,274	121,291
2,875 (2,875) 2,875	2,750 (2,750) 2,875	2,875 (2,875) 2,875	2,750 (2,750) 2,875
2,875	2,875	2,875	2,875

Deferred income comprises rental payments received in advance for the period 1 November 2025 to 31 December 2025; this income is deferred as the charity’s entitlement to the resource is dependent on providing the property for the tenant's use during that future period.

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

13 Creditors - Amounts falling due after more than one year

Group 2025 £ - -	Group 2024 £ 8,334 -	Charity 2025 £ - -	Charity 2024 £ 8,334 -

-	8,334	-	8,334
8,334 -	10,000 8,334	8,334 -	10,000 8,334
8,334	18,334	8,334	18,334

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

14 Reconciliation of Movements in Funds - Group 2025

Undesignated General Fund Designated Funds: Cyclical Maintenance Fund Giving Fund Site Specific Fund Total Designated Funds Restricted Funds: King's Centre Fund Warm Spaces Gift Days Fund The Venue Specific Gift Fund Revaluation Reserve Hutton Fund Total Restricted Funds Total Funds	As At Income Transfers As At 1 Nov 2024 Expenditure To/(From) 31 Oct 2025 £ £ £ £ £ 1,094,355 1,094,148 (933,163) (174,767) 1,080,573
	15,924 - 964 111,000 127,888 106,135 - (82,735) 53,973 77,373 15,359 - (248) (2,405) 12,706
	137,418 - (82,019) 162,568 217,967
	177,553 - (23,048) - 154,505 1 1,767 (11,499) 9,731 - 81,655 52,194 (23,968) (13,465) 96,416 - - (15,933) 15,933 - 4,369 6,248 (5,960) - 4,657 12,500 - - (12,500) - 435,761 11,586 (286,690) 12,500 173,157
	711,839 71,795 (367,098) 12,199 428,735
	1,943,612 1,165,943 (1,382,280) - 1,727,275

See note 22 for an analysis of significant transfers between funds.

15 Reconciliation of Movements in Funds - Charity 2025

Undesignated General Fund Designated Funds: Cyclical Maintenance Fund Giving Fund Site Specific Fund Total Designated Funds Restricted Funds: King's Centre Fund Warm Spaces Gift Days Fund The Venue Specific Gift Fund Revaluation Reserve Hutton Fund Total Restricted Funds Total Funds	As At Income Transfers As At 1 Nov 2024 Expenditure To/(From) 31 Oct 2025 £ £ £ £ £ 1,094,355 1,094,148 (933,163) (174,767) 1,080,573
	15,924 - 964 111,000 127,888 106,135 - (82,735) 53,973 77,373 15,359 - (248) (2,405) 12,706
	137,418 - (82,019) 162,568 217,967
	177,553 - (23,048) - 154,505 1 1,767 (11,499) 9,731 - 81,655 52,194 (23,968) (13,465) 96,416 - - (15,933) 15,933 - 4,369 6,248 (5,960) - 4,657 12,500 - - (12,500) - 435,761 11,586 (286,690) 12,500 173,157
	711,839 71,795 (367,098) 12,199 428,735
	1,943,612 1,165,943 (1,382,280) - 1,727,275

See note 22 for an analysis of significant transfers between funds.

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

16 Reconciliation of Movements in Funds - Group 2024

Undesignated General Fund Designated Funds: Cyclical Maintenance Fund Giving Fund Site Specific Fund Total Designated Funds Restricted Funds: King's Centre Fund Warm Spaces Gift Days Fund The Venue Specific Gift Fund Revaluation Reserve Hutton Fund Total Restricted Funds Total Funds	As At Income Transfers As At 1 Nov 2023 Expenditure To/(From) 31 Oct 2024 £ £ £ £ £ 989,592 1,083,768 (910,698) (68,307) 1,094,355
	9,924 - 6,000 - 15,924 69,742 - (18,149) 54,542 106,135 18,843 - (3,484) - 15,359
	98,509 - (15,633) 54,542 137,418
	200,605 - (23,052) - 177,553 313 3,069 (16,419) 13,038 1 66,372 82,266 (42,230) (24,753) 81,655 1 3,681 (18,261) 14,579 - 3,864 16,723 (16,218) - 4,369 - - - 12,500 12,500 - 638,834 (201,474) (1,599) 435,761
	271,155 744,573 (317,654) 13,765 711,839
	1,359,256 1,828,341 (1,243,985) - 1,943,612

See note 22 for an analysis of significant transfers between funds.

17 Reconciliation of Movements in Funds - Charity 2024

Undesignated General Fund Designated Funds: Cyclical Maintenance Fund Giving Fund Site Specific Fund Total Designated Funds Restricted Funds: King's Centre Fund Warm Spaces Gift Days Fund The Venue Specific Gift Fund Revaluation Reserve Hutton Fund Total Restricted Funds Total Funds	As At Income Transfers As At 1 Nov 2023 Expenditure To/(From) 31 Oct 2024 £ £ £ £ £ 989,592 1,083,768 (910,698) (68,307) 1,094,355
	9,924 - 6,000 - 15,924 69,742 - (18,149) 54,542 106,135 18,843 - (3,484) - 15,359
	98,509 - (15,633) 54,542 137,418
	200,605 - (23,052) - 177,553 313 3,069 (16,419) 13,038 1 66,372 82,266 (42,230) (24,753) 81,655 1 3,681 (18,261) 14,579 - 3,864 16,723 (16,218) - 4,369 - - - 12,500 12,500 - 638,834 (201,474) (1,599) 435,761
	271,155 744,573 (317,654) 13,765 711,839
	1,359,256 1,828,341 (1,243,985) - 1,943,612

See note 22 for an analysis of significant transfers between funds

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

18 Analysis of net assets between the Funds - Group 2025

Undesignated General Fund Designated Funds: Cyclical Maintenance Fund Giving Fund Site Specific Fund Total Designated Funds Restricted funds King's Centre Fund Warm Spaces Gift Days Fund The Venue Specific Gift Fund Revaluation Reserve Hutton Fund Total Restricted Funds Total Funds	Tangible Net Long Term Fixed Current Liabilities Total Assets Assets 2025 £ £ £ £ 736,555 344,018 - 1,080,573
	- 127,888 - 127,888 - 77,373 - 77,373 - 12,706 - 12,706
	- 217,967 - 217,967
	154,505 - - 154,505 - - - - - 96,416 - 96,416 - - - - - 4,657 - 4,657 - - - - 173,157 - - 173,157
	327,662 101,073 - 428,735
	1,064,217 663,058 - 1,727,275

There are sufficient resources held in an appropriate form to enable the above funds to be applied in accordance with the restrictions applicable to them.

19 Analysis of net assets between the Funds - Charity 2025

Undesignated General Fund Designated Funds: Cyclical Maintenance Fund Giving Fund Site Specific Fund Total Designated Funds Restricted funds King's Centre Fund Warm Spaces Gift Days Fund The Venue Specific Gift Fund Revaluation Reserve Hutton Fund Total Restricted Funds Total Funds	Tangible Net Long Term Fixed Current Liabilities Total Assets Assets 2025 £ £ £ £ 736,556 344,017 - 1,080,573
	- 127,888 - 127,888 - 77,373 - 77,373 - 12,706 - 12,706
	- 217,967 - 217,967
	154,505 - - 154,505 - - - - - 96,416 - 96,416 - - - - - 4,657 - 4,657 - - - - 173,157 - - 173,157
	327,662 101,073 - 428,735
	1,064,218 663,057 - 1,727,275

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

20 Analysis of net assets between the Funds - Group 2024

Undesignated General Fund Designated Funds: Cyclical Maintenance Fund Giving Fund Site Specific Fund Total Designated Funds Restricted funds King's Centre Fund Warm Spaces Gift Days Fund The Venue Specific Gift Fund Revaluation Reserve Hutton Fund Total Restricted Funds Total Funds	Tangible Net Long Term Fixed Current Liabilities Total Assets Assets 2024 £ £ £ £ 465,340 637,349 (8,334) 1,094,355
	- 15,924 - 15,924 - 106,135 - 106,135 - 15,359 - 15,359
	- 137,418 - 137,418
	177,553 - - 177,553 - 1 - 1 - 81,655 - 81,655 - - - - - 4,369 - 4,369 12,500 - - 12,500 435,761 - - 435,761
	625,814 86,025 - 711,839
	1,091,154 860,792 (8,334) 1,943,612

There are sufficient resources held in an appropriate form to enable the above funds to be applied in accordance with the restrictions applicable to them.

21 Analysis of net assets between the Funds - Charity 2024

Undesignated General Fund Designated Funds: Cyclical Maintenance Fund Giving Fund Site Specific Fund Total Designated Funds Restricted funds King's Centre Fund Warm Spaces Gift Days Fund The Venue Specific Gift Fund Revaluation Reserve Hutton Fund Total Restricted Funds Total Funds	Tangible Net Long Term Fixed Current Liabilities Total Assets Assets 2024 £ £ £ £ 465,341 637,348 (8,334) 1,094,355
	- 15,924 - 15,924 - 106,135 - 106,135 - 15,359 - 15,359
	- 137,418 - 137,418
	177,553 - - 177,553 - 1 - 1 - 81,655 - 81,655 - - - - - 4,369 - 4,369 12,500 - - 12,500 435,761 - - 435,761
	625,814 86,025 - 711,839
	1,091,155 860,791 (8,334) 1,943,612

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

22 Transfers between funds

Details of significant transfers between funds are below:

Transfer is made from the General Fund to the Giving Fund of 10% of regular giving received from church members. This reflects the biblical principle of tithing. Once in the Giving Fund it is donated to various organisations and individuals external to the Charity, which never-the-less promote the same aims and objectives of the Charity. The largest donations have been to Relational Mission and to support a leader in Nis Good News Church in Serbia. The transfer total in the year was £53,547 (2024: £53,283).

Warm Spaces Fund and the Venue Fund are set up to account for outreach projects of the Charity and have historically been partially funded by external grants but where expenditure exceeds such income they are supported by transfers from the General Fund. The amounts transferred during the year were £5,029 (2024: £1,105) and £5,514 (2024: £14,579) respectively.

The Charity holds gift days at which members of the church make gifts over and above their normal monthly giving. At Gift Days money is given towards specific projects and general expense. The Gift Day Fund acts as a holding pot from which money is spent directly for the purpose for which it was given or distributed to funds within the Charity which undertake those activities. The significant amounts transferred during the year were:

To the Hutton Fund re maintenance To the Warm Spaces Fund To the Outeach Fund To the General fund	2025 £ 750 4,702 - 3,500	2024 £ - 11,932 12,821 -

23 Staff Costs - Group

These relate to the costs of the Church Elders together with full and part-time staff involved in conferencing, coffee shop and day to day Church activities.

Group 2025 £ 544,604 42,384 26,148	Group 2025 £ 544,604 42,384 26,148	Group 2024 £ 519,166 39,195 26,151	Group 2024 £ 519,166 39,195 26,151	Charity 2025 £ 334,397 42,384 26,148	Charity 2025 £ 334,397 42,384 26,148	Charity 2024 £ 333,708 39,195 26,151	Charity 2024 £ 333,708 39,195 26,151

	613,136		584,512		402,929		399,054
Group 2025 No. 16		Group 2024 No. 15		Charity 2025 No. 16		Charity 2024 No. 15

	27		28		27		28

No employee earned more than £60,000 pa. Remuneration & expenses were not paid to nor waived by the Trustees during this or the preceding year in their capacity as Trustee. The total remuneration, including pension and employers national insurance, paid in respect of key management was £224,016 (2024: £202,145).

24 Capital Commitments - Group & Charity

Capital expenditure that has been contracted for but has not been provided for in the financial statements Capital expenditure that has been authorised but not contracted for or provided for in the financial statements	2025 £ 43,174 -		2024 £ -
			-

KINGS CHURCH CENTRE NORWICH

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

25 Related Party Transactions - Group & Charity

The Charity owns 100% of the share capital of its subsidiary undertaking, Kings Church Centre Facilities Ltd and has taken advantage of the exemption available under Section 33 of FRS 102 not to disclose the transactions between wholly owned members of a group.

The following payments were made to employees related to trustees:

Individual Trustee Relationship to trustee A Nelson I Nelson Son H Drew J Drew Spouse	2025 £ 1,522 14,290	2024 £ 830 13,564

Donations made to the Charity by Trustees, Elders and their close family members in the year totalled £76,811 (2024: £72,248).

26 Contingent Liabilities - Group & Charity

There were no contingent liabilities as at 31 October 2025 other than the remote possibility of repaying grants if the terms are not complied with, however we are not aware of any such instances.

27 Control - Charity

No one member has control of the Charity.

28 Pension

The Charity operates a defined contribution pension scheme under which contributions by employees and by the Charity are held in trust funds separated from the Charity's finances. The pension cost charge of £26,148 (2024: £26,151) represents the contributions payable by the Charity under the rules of the scheme. There was an accrued amount at the end of the year of £16 (2024: £Nil).

29 Post Balance Sheet Event - Group & Charity

A review of the cash reserves and future cashflow of the Charity indicate the Charity will continue successful operation for the foreseeable future.

30 Subsidiary Company

The Charity owns 100% of the share capital of its subsidiary undertaking, Kings Church Centre Facilities Norwich Ltd ("KCCFN") the result of which are detailed below.

Turnover Cost of Sales Gross Profit Other Income Administrative expenses Net Profit Gift Aid to Kings Church Centre Norwich Retained profit / (loss) The aggregate of the assets, liabilities and funds was: Assets Liabilities		KCCFN 2025 £ 202,567 (202,203) 364 63 - 427 (427) - 28,238 (28,237) 1		KCCFN 2024 £ 208,449 (207,246)
				1,203 56 -
				1,259 (1,259)
				-
				18,486 (18,485)
				1

31 Charity's Net Income/(Expenditure)

The Charity had net expenditure for the year of £216,337 (2024: net income for the year of £584,356).

Registered Company No:3986517 Registered Charity No:1083049

FOR THE YEAR ENDED 31 OCTOBER 2025

CONTENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

CHARITY INFORMATION

SECRETARY

OTHER KEY MANAGEMENT AND PERSONNEL:

AUDITORS

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report)

Structure, governance and management

Governing Document

Trading Subsidiary

Recruitment and appointment of Trustees

Trustee induction and training

Organisational structure

Risk Management

Objectives and activities

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

Community Projects

Baby & Toddlers

Community Welcome Cafe

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

Saturday Family Fun

English Language group

Open Christmas

TRUSTEES REPORT (including directors report) continued

The King’s Venue

Radiate Youth

TRUSTEES REPORT (including directors report) continued

Coffee Shop & Conferencing

King’s Coffee

King’s Conferencing

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

King’s Catering

TRUSTEES REPORT (including directors report) continued

King’s Kids

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

Giving

Sundays

Life Groups

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

Financial review

Overall

Fixed Assets

Reserves Policy

Investment policy and objectives

Principal Risks and Uncertainties

Principal Risk

Building Compliance & Health and Safety -

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

Principal Risks and Uncertainties (continued)

Acknowledgements

Public Benefit

Related Parties

Pay Policy for Senior Staff

Plans for future periods

KINGS CHURCH CENTRE NORWICH

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES REPORT (including directors report) continued

Trustees Responsibilities

Auditors

Statement of disclosure to auditors

Small Company Exemptions

INDEPENDENT AUDITORS' REPORT

TO THE MEMBERS OF KINGS CHURCH CENTRE NORWICH

Opinion

Basis for opinion

Conclusions relating to going concern

Other information

INDEPENDENT AUDITORS' REPORT

TO THE MEMBERS OF KINGS CHURCH CENTRE NORWICH

Matters on which we are required to report by exception