REGISTERED COMPANY NUMBER: 04238391 (England and Wales) REGISTERED CHARITY NUMBER: 1088755
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2025
FOR
OVERFLOW CHURCH
M. D. Coxey and Co. Limited Chartered Accountants
25 Grosvenor Road Wrexham LL11 1BT
OVERFLOW CHURCH
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 6 |
| Independent Examiner's Report | 7 | ||
| Statement of Financial Activities | 8 | ||
| Balance Sheet | 9 | ||
| Notes to the Financial Statements | 10 | to | 15 |
| Detailed Statement of Financial Activities | 16 |
OVERFLOW CHURCH
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 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 August 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).
Page 1
OVERFLOW CHURCH
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
ACHIEVEMENTS AND PERFORMANCE Objectives and Activities Objectives and Mission Statement
The primary objectives of Overflow Church are:
i) To advance the Christian faith in Winsford and Cheshire, the United Kingdom and the rest of the world and to fulfil such other purposes which are exclusively charitable connected with the work of the Church; and
ii) To relieve persons who are in conditions of need or hardship or who are aged or sick, and or relieve the distress caused in Cheshire, the United Kingdom or other parts of the world as the trustees see fit.
Our mission statement is:
-
Vision Statement: We want to be a church that brings healing, wholeness, and freedom to broken lives and communities as we expect great things from God and attempt great things with God.
-
Mission Statement: We want to help people to love, trust and follow Jesus.
Activities
In addressing the above objectives, our activities fall into three main categories:
Ministry - working to help, support and connect with people, in particular to present the Christian life and faith to those who have little or no church connection or awareness.
Community - working in partnership with churches and local agencies to serve the local community.
Grants and donations - providing financial support to people, churches and communities with whom we relate, both locally and overseas.
The Bible tells us that one of the purposes of ministry is to train and equip people for works of service, and so our activity seeks not only to deliver our objectives in the most effective way, but also to teach and train others to do the same.
We endeavour to minimise support costs and focus on investing our resources into providing the relational support necessary for church life, in particular the ministry and community angles.
Grants are made, wherever possible, to those with whom the Church is in relationship. This reasonably assures trustees that funds are used in accordance with our charitable objectives:
-
Overseas grants are made to churches, individuals or ministries for activities consistent with our objectives, for example the alleviation of poverty;
-
UK grants are made to churches, individuals or ministries consistent with our objectives. Some could be to those who visit the Overflow Church to minister;
-
Grants are made for local relief of hardship within Overflow Church or in the immediate area at the recommendation of the leadership team.
Partnering with other Organisations
The church recognises the benefit of collaborative working where there are shared values and objectives. This enables more efficient delivery of the charity objectives and increases local cohesion between similar organisations.
As a church we work with:
Hoole Baptist Church Chester (registered charity 1131495)
Our partnership with HBC is continuing to grow since it commenced in January 2019. The Kingdom Alliance that was formed is working well and continues to develop. This partnership has resulted in the continued use of HBC Chester office space, HBC helping with worship leaders and speakers, as well as providing support to the leadership team. We also hold some joint meetings together.
Page 2
OVERFLOW CHURCH
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
Churches Together in Winsfor d
Churches Together is a community group of churches that are based in Winsford. Together we chat about how we can work together and do joint events. Paul Stevens became chair of Churches Together Winsford in Jan 2025. At Easter 2025, we joined with other churches in Winsford for a march of witness on Good Friday. We also were involved in the Big Lunch initiative in June, which gathered over 50 people from other churches and also some that don't normally attend church.
Additionally, Overflow Church have invited other churches to meet together in their monthly prayer meeting. This was initially at the Winsford Academy but has now moved to the Connections Church Building in Central Winsford and is ran as part of Churches Together.
Finally, Overflow Church assisted in the running of the Heaven's Gates production at the Winsford Academy organised by the Connections Church.
Summary
In summary, we seek; - to reach unchurched people and present the Christian life and faith;
-
to provide a caring community for those who respond;
-
to provide practical and financial help in the UK and overseas for like-minded projects;
-
to serve the people of Cheshire by planting local congregations (missional communities) and as a local partner.
Achievements and performance
In the reported year, Overflow Church has looked to achieve the following:
-
Maintaining financial security.
-
Further developing missional communities.
-
Providing practical and financial help in the UK and oversees. The trustees are pleased to report the following progress made in these areas.
Missional Communities
Missional communities have struggled to maintain momentum with a reduction of numbers attending two of the three groups.
One missional community is growing and created a safe place for people that are new to church to belong. We had a joint missional community BBQ where neighbours from the local community were invited, this was well attended.
Providing practical and financial help in the UK and oversees
We are pleased to be able to keep helping to support the work of an orphanage in Nepal by donating £960 in the financial year. We also gave a donation of £244 towards paying Winsford Academy for the room hire to host Churches Together monthly prayer meetings and also the Theatre Hall for a joint prayer meeting.
Supporting joint church youth events
We were able to use some of the team leader's time to help support joint youth work events including a youth weekend away for churches in Chester and the surrounding area.
FINANCIAL REVIEW
Maintaining financial security and surplus so to increase our reserves
We are pleased to have completed this financial year with income being higher than budgeted and expenditure being lower than budgeted, this follows on from the same pattern the year before.
Page 3
OVERFLOW CHURCH
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
FINANCIAL REVIEW
Overview
The reported year resulted in a surplus totalling £3,746 for the year ended 31st August 2025 (2024 - £9 deficit). The full financial statements and associated policies and notes are included at the end of this report with some of the key points noted below:
Income
Donations and legacies has a small increase with £39,168 received in the current year compared with £37,064 in the previous year.
Income from charitable activites has decreased to £1,261 from £7,967 in the previous year.
Expenses
Expenses reported show £36,757 compared with the previous year of £45,141.
Assets
Debtors comprise of £582 compare with £553. This is mainly made up of a gift aid debtor. Fixed assets were fully depreciated within the year.
Cash at bank includes general operating reserves which are held at the level agreed by the Trustees. Overflow Church's normal practice is to utilise its resources to the maximum in order to fulfill its mission but aims to keep sufficient reserves to cover one and a half months of wages, plus one month of other expenses.
Liabilities
Creditor of £843 compared with the previous year of £1,175 is mainly made up of accrued expenses.
FUTURE PLANS
Plans for future periods
The trustees have identified priorities in the following areas for Overflow Church's future focus.
Immediate and strategic
Looking at the next financial year, we plan to continue to stabilise and establish missional communities, to see Sunday attendance increase, to continue to develop our relationship with HBC through 5th Sunday gatherings and other fitting events, to continue to support the work in Nepal and to increase our working together with Churches Together in Winsford.
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.
Page 4
OVERFLOW CHURCH
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT Structure, Governance and Management
The key components of the church governance and management structure are the Board of Trustees, team leader and church leadership team. Both employed staff and volunteers play a crucial role in our ability to deliver our objectives. Our goal is to see 75% of all ages actively involved in serving as part of our extended team.
Governance
The governance of the church and charity is vested in the trustees as a body corporate. The Board of Trustees oversee the vision and strategies of the church and provide appropriate checks and balances to the governance of the charity. The full Board meets four times each year with one of those meetings held jointly with the trustees and the church's leadership team. Any appointments take account of the balance of the Board to ensure the charity operates with reference to good practice as well as the diversity of skill and experience. The final appointment is made by the trustees as set out in the Memorandum and Articles of Association. New trustees are either familiar with how a church runs because they themselves have experience or are mature members of Overflow Church. This enables each to be able to make an early contribution to the working of the Board. Copies of applicable documentation regarding the role of the Trustees (Charity Commission guide CC3 'The Essential Trustee: what you need to know' and the Companies House 'Directors and Secretaries Guide') are provided, along with copies of the Memorandum and Articles of Association, copies of minutes and accounts.
The current Board comprises church members from the Winsford congregation together with an 'external' trustee who is involved in the leadership of HBC Chester.
Trustees
Mr P Stevens
Mrs S Glover (an external trustee who is involved in the leadership of HBC Chester) Mr G Parsons
Management
The Board of Trustees has delegated day-to-day management to the team leader, assisted by the church's leadership team and staff. This is done in line with the decisions that the trustees have made.
The leadership, comprising of the team leader and key leaders in the church, cover all aspects of church life and meet 10 times a year. These meetings include all areas of activity, planning and effectiveness but also matters of finance, human resources and health and safety as well as the implementation of vision and strategy. .
The leadership team works with team (church) members for our Sunday meetings and in leading home-based groups mid-week.
Employed and Volunteer Staff
The Church values both its volunteers and employees highly and the provision of trained and dedicated personnel is a priority for the Church. We have deployed both employees and volunteers in leadership roles within the Church. In turn, these individuals lead, manage and support others who help with activities and events.
We seek to manage staff fairly and professionally. Our church handbook provides staff with detailed information about policies and procedures regarding financial, employment, organisation and decision-making matters. This particularly covers the areas identified on the Charity Commissioners' checklist of good practice and documentation, the delegation of authority.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
04238391 (England and Wales)
Registered Charity number
1088755
Page 5
OVERFLOW CHURCH
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
Registered office
C/o Hoole Lighthouse Centre Westminster Road Hoole Cheshire CH2 3AU
Trustees
S D Glover G L Parsons P Stevens
Company Secretary S Mahe
Independent Examiner
M. D. Coxey and Co. Limited Chartered Accountants 25 Grosvenor Road Wrexham LL11 1BT
Bankers
HSBC UK Bank PLC 47 Eastgate St Chester CH1 1XW
Approved by order of the board of trustees on 18th May 2026 and signed on its behalf by:
S Mahe - Secretary
Page 6
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OVERFLOW CHURCH
Independent examiner's report to the trustees of Overflow Church ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st August 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
-
the accounts do not accord with those records; or
-
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
-
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.
Joanne Evans FCCA ACA
M. D. Coxey and Co. Limited Chartered Accountants 25 Grosvenor Road Wrexham LL11 1BT
19th May 2026
Page 7
OVERFLOW CHURCH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025
| 31.8.25 | 31.8.24 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| fund | funds | funds | funds | |||
| Notes | £ | £ | £ | £ | ||
| INCOME AND ENDOWMENTS FROM | ||||||
| Donations and legacies | 39,167 | 1,261 | 40,428 | 45,030 | ||
| Investment income | 2 | 75 | - | 75 | 102 | |
| Total | 39,242 | 1,261 | 40,503 | 45,132 | ||
| EXPENDITURE ON | ||||||
| Charitable activities | ||||||
| Ministry costs | 23,041 | 1,261 | 24,302 | 43,655 | ||
| Other | 12,455 | - | 12,455 | 1,486 | ||
| Total | 35,496 | 1,261 | 36,757 | 45,141 | ||
| NET INCOME/(EXPENDITURE) | 3,746 | - | 3,746 | (9) | ||
| RECONCILIATION OF FUNDS | ||||||
| Total funds brought forward | 8,417 | - | 8,417 | 8,426 | ||
| TOTAL FUNDS CARRIED FORWARD | 12,163 | - | 12,163 | 8,417 | ||
The notes form part of these financial statements
Page 8
OVERFLOW CHURCH
BALANCE SHEET 31ST AUGUST 2025
| 31.8.25 | 31.8.24 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| fund | funds | funds | funds | |||
| Notes | £ | £ | £ | £ | ||
| FIXED ASSETS | ||||||
| Tangible assets | 7 | - | - | - | 151 | |
| CURRENT ASSETS | ||||||
| Debtors | 8 | 582 | - | 582 | 553 | |
| Cash at bank and in hand | 12,424 | - | 12,424 | 8,888 | ||
| CREDITORS | 13,006 | - | 13,006 | 9,441 | ||
| Amounts falling due within one year | 9 | (843) | - | (843) | (1,175) | |
| NET CURRENT ASSETS | 12,163 | - | 12,163 | 8,266 | ||
| TOTAL ASSETS LESS CURRENT | ||||||
| LIABILITIES | 12,163 | - | 12,163 | 8,417 | ||
| NET ASSETS | 12,163 | - | 12,163 | 8,417 | ||
| FUNDS | 10 | |||||
| Unrestricted funds | 12,163 | 8,417 | ||||
| TOTAL FUNDS | 12,163 | 8,417 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(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.
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 18th May 2026 and were signed on its behalf by:
P Stevens - Trustee
The notes form part of these financial statements
Page 9
OVERFLOW CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 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.The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
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.
Plant and machinery - 25% on cost Fixtures and fittings - 25% on cost PA & electrical - 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.
continued...
Page 10
OVERFLOW CHURCH
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
1. ACCOUNTING POLICIES - continued
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.
2. INVESTMENT INCOME
----- Start of picture text -----
||||
|---|---|---|
|31.8.25|31.8.24|
|£|£|
|Deposit account interest|75|102|
|NET INCOME/(EXPENDITURE)|
|Net income/(expenditure) is stated after charging/(crediting):|
|31.8.25|31.8.24|
|£|£|
|Depreciation - owned assets|151|165|
----- End of picture text -----
3. NET INCOME/(EXPENDITURE)
4. TRUSTEES' REMUNERATION AND BENEFITS
Mr P Stevens, a trustee, is employed by a related charity, Hoole Baptist Church. As he was seconded to this charity throughout the year and the previous year, this charity has reimbursed Hoole Baptist Church a total of £21,401 (2024 - £21,561) in respect of salary costs.
The charity also re-imbursed Mr P Stevens travel expenses incurred on behalf of the charity totalling £799 (2024 - £787).
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st August 2025 nor for the year ended 31st August 2024.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
----- Start of picture text -----
||||
|---|---|---|
|31.8.25|31.8.24|
|Support staff|1|1|
----- End of picture text -----
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
continued...
Page 11
OVERFLOW CHURCH
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
| 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 37,063 7,967 Investment income 102 - Total 37,165 7,967 EXPENDITURE ON Charitable activities Ministry costs 35,688 7,967 Other 1,486 - Total 37,174 7,967 NET INCOME/(EXPENDITURE) (9) - Transfers between funds 3,085 (3,085) Net movement in funds 3,076 (3,085) RECONCILIATION OF FUNDS Total funds brought forward 5,341 3,085 TOTAL FUNDS CARRIED FORWARD 8,417 - 7. TANGIBLE FIXED ASSETS Fixtures Plant and and PA & machinery fittings electrical £ £ £ COST At 1st September 2024 and 31st August 2025 13,800 6,663 13,909 DEPRECIATION At 1st September 2024 13,649 6,663 13,909 Charge for year 151 - - At 31st August 2025 13,800 6,663 13,909 NET BOOK VALUE At 31st August 2025 - - - At 31st August 2024 151 - - |
Total funds £ 45,030 102 45,132 43,655 1,486 45,141 (9) - (9) 8,426 8,417 Totals £ 34,372 34,221 151 34,372 - 151 |
|---|---|
continued...
Page 12
OVERFLOW CHURCH
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 31.8.25 | 31.8.24 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Income tax recoverable | 412 | 369 | |||
| Prepayments | 170 | 184 | |||
| 582 | 553 | ||||
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE | YEAR | |||
| Trade creditors | 31.8.25 £ 3 |
31.8.24 £ 28 |
|||
| Accruals and deferred income | 840 | 1,147 | |||
| 843 | 1,175 | ||||
| 10. | MOVEMENT IN FUNDS | ||||
| Unrestricted funds | At | 1.9.24 £ |
Net movement in funds £ |
At 31.8.25 £ |
|
| General fund | 8,417 | 3,746 | 12,163 | ||
| TOTAL FUNDS | 8,417 | 3,746 | 12,163 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
||
| General fund | 39,242 | (35,496) | 3,746 | ||
| Restricted funds | |||||
| The Big Weekend | 1,261 | (1,261) | - | ||
| TOTAL FUNDS | 40,503 | (36,757) | 3,746 |
continued...
Page 13
OVERFLOW CHURCH
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
10. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | Transfers | ||||
|---|---|---|---|---|---|
| movement | between | At | |||
| At 1.9.23 | in funds | funds | 31.8.24 | ||
| £ | £ | £ | £ | ||
| Unrestricted funds | |||||
| General fund | 5,341 | (9) | 3,085 | 8,417 | |
| Restricted funds | |||||
| Alpha fund | 280 | - | (280) | - | |
| Webbie Mubili fund | 2,805 | - | (2,805) | - | |
| 3,085 | - | (3,085) | - | ||
| TOTAL FUNDS | 8,426 | (9) | - | 8,417 | |
| Comparative net movement in funds, included in the above are as follows: | |||||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
||
| General fund | 37,165 | (37,174) | (9) | ||
| Restricted funds | |||||
| The Big Weekend | 7,967 | (7,967) | - | ||
| TOTAL FUNDS | 45,132 | (45,141) | (9) | ||
| A current year 12 months and prior year 12 months combined position is as follows: | |||||
| Unrestricted funds | At 1.9.23 £ |
Net movement in funds £ |
Transfers between funds £ |
At 31.8.25 £ |
|
| General fund | 5,341 | 3,737 | 3,085 | 12,163 | |
| Restricted funds | |||||
| Alpha fund | 280 | - | (280) | - | |
| Webbie Mubili fund | 2,805 | - | (2,805) | - | |
| 3,085 | - | (3,085) | - | ||
| TOTAL FUNDS | 8,426 | 3,737 | - | 12,163 |
continued...
Page 14
OVERFLOW CHURCH
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
10. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 76,407 | (72,670) | 3,737 |
| Restricted funds | |||
| The Big Weekend | 9,228 | (9,228) | - |
| TOTAL FUNDS | 85,635 | (81,898) | 3,737 |
11. RELATED PARTY DISCLOSURES
The trustees donated a total amount of £6,642 during the year to the charity (2024 - £5,535).
The company secretary donated a total amount of £2,060 during the year to the charity (2024 - £1,603).
Page 15
OVERFLOW CHURCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025
| FOR THE YEAR ENDED 31ST | AUGUST 2025 | |
|---|---|---|
| 31.8.25 | 31.8.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 34,301 | 30,918 |
| Gift aid | 4,866 | 6,145 |
| The Big Weekend | 1,261 | 7,967 |
| Investment income | 40,428 | 45,030 |
| Deposit account interest | 75 | 102 |
| Total incoming resources | 40,503 | 45,132 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 15,604 | 16,697 |
| Social security | 1,935 | 1,651 |
| Pensions | 745 | 762 |
| Mission fund gifts & donations | 4,238 | 4,534 |
| Other fund gifts & donations | 49 | 35 |
| Other charitable expenses | 282 | 183 |
| The Big Weekend | 1,261 | 7,967 |
| Support costs | 24,114 | 31,829 |
| Management | ||
| Wages | 4,704 | 5,459 |
| Pensions | 188 | 218 |
| Office, admin & premises costs | 5,953 | 5,921 |
| Depreciation of tangible and heritage assets | 151 | 228 |
| Governance costs | 10,996 | 11,826 |
| Accountancy and legal fees | 1,647 | 1,486 |
| Total resources expended | 36,757 | 45,141 |
| Net income/(expenditure) | 3,746 | (9) |
This page does not form part of the statutory financial statements
Page 16