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2023-12-31-accounts

REGISTERED COMPANY NUMBER: 04446103 (England and Wales) REGISTERED CHARITY NUMBER: 1093779

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

OAKS COMMUNITY CHURCH

Beacons Chartered Accountants

30 High Street Wendover Buckinghamshire HP22 6EA

OAKS COMMUNITY CHURCH

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 15
Detailed Statement of Financial Activities 16 to 17

OAKS COMMUNITY CHURCH

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2023

TRUSTEES K P Scott
R G Buckland
COMPANY SECRETARY K P Scott
REGISTERED OFFICE 6 Bourbon Street
Aylesbury
Buckinghamshire
HP20 2RR
REGISTERED COMPANY 04446103 (England and Wales)
NUMBER
REGISTERED CHARITY 1093779
NUMBER
INDEPENDENT EXAMINER Beacons
Chartered Accountants
30 High Street
Wendover
Buckinghamshire
HP22 6EA
BANKERS National Westminster Bank
22 Market Square
Aylesbury
Buckinghamshire
HP20 1TR

Page 1

OAKS COMMUNITY CHURCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

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 31 December 2023. 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 2

OAKS COMMUNITY CHURCH

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2023

OBJECTIVES AND ACTIVITIES

Objectives and aims

Oaks Community Church was started by a small group of Christians from the Church of the Holy Spirit, Bedgrove, who began to pray for the Acorns Estate in May 1995.

The Church eventually had its first public meeting in the William Harding School on December 10th 1995 with a group of 25 people.

Oaks became an independent church on December 10th 2000 and is now part of the Evangelical Alliance and linked to The New Wine Network.

In 2011 Oaks outgrew the hall at the William Harding School and moved to Aylesbury Grammar School where we continue to grow and continue to be involved in our community.

We remain good friends with the Church of the Holy Spirit and are also founding members of the Aylesbury Church Network.

Our Values

We particularly value the orthodox faith of the traditional Christian Church as revealed in the Bible, the Word of God, and as expressed in the historic creeds of the Church, (the Apostolic and Nicene creeds) and the work of the Holy Spirit in effecting the will of God the Father and the Son.

Worship: We believe that as human beings our primary purpose for existing is to worship God. In accordance with Biblical principles there are two main ways that we encourage our members to worship. One is that we seek to live our lives as a daily offering of praise and sacrifice to God and the other is by means of corporate worship as a fellowship, which is led by the worship band in a modern and lively style.

Bible teaching is a vital ingredient for a healthy church. We need to show its relevance as the basic issue for us is experiencing the Bible—not only knowing it. We highly value expository teaching, with an emphasis on doing and experiencing.

Ministry to people with the love of God the Father, and in the power and gifts of the Holy Spirit.

Presence Led: All that we do at Oaks needs to be prayerfully guided by the Father; it is our desire and our aim to say with Jesus ‘we only do what we see the Father doing’.

Other values we hold can be summed up by several sayings that we have at Oaks.

We need to grow smaller as we grow bigger

Because much of church life is about relationships we believe that as a church grows bigger it must also grow smaller. We therefore place an emphasis on our small groups, e.g. core groups and Life groups. These groups allow big churches to maintain close relationships and friendships, which are vital ingredients of a healthy church.

Belonging – Believing – Behaving

It’s important that when someone comes to Oaks on a Sunday, regardless of their background or spiritual state they feel as though they belong here, that they are welcomed. If people feel they belong then they’ll be more likely to come again and the hope is that as they are exposed to Christians and to Christian truth they will begin their faith journey. And as they begin this journey, God by the Holy Spirit, will begin to change their behaviour and they will slowly want to become more like Him. (Which is the mark of Christian maturity to be like Christ.)

Discipleship is a Process

We believe that discipleship is a process, therefore we have put in place a process by which people can grow into being fully active disciples of Jesus, equipped to minister and able to feed themselves spiritually.

Every Member is a Minister

We believe that together we are the body of Christ and that everyone can and does have a contribution to make to the life of the church.

Empowering Leadership

We believe that growing churches concentrate on empowering Christians for ministry. Leaders of growing churches do not use lay workers as helpers in attaining their own goals and visions. Rather, they assist them to attain the spiritual potential God has for them.

Page 3

OAKS COMMUNITY CHURCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

Vision statement

We aim to establish an outward looking church where God can be God and we can truly be ourselves

Our beliefs

ACHIEVEMENT AND PERFORMANCE

Charitable activities

While planning activities for the year the members of the Council have considered the Charity Commission guidance on public benefit and in particular the specific guidance on charities for the advancement of religion.

As a community church we continue to seek ways to be involved in the local community as well as supporting charitable work overseas including a couple who are connected to the church who are missionaries in Africa and a couple who are working in Malaysia.

During the year we have financially supported local ministries including Youth for Christ, Street Angels, Food bank and providing Christmas hampers for people. We were also able to part fund summer camps to make them more affordable for our young people to attend. 2023 also saw us renew the lease of our coffee shop for 10 years with an optional break clause after 5 years.

We continue with outreach programmes including our Coffee Shop being open to the public, our very popular weight loss group, Bridge lessons, Food bank and numerous social events.

Meeting publicly as a Church has returned to normal as has meeting in small groups for bible study, life groups, men’s and women’s ministry and children’s events.

We remain committed to church unity and are actively involved in the Aylesbury Church Network.

We hope this report will provide an insight into our work and we would like to thank all those who have supported us in the past year both in prayer and financially.

FINANCIAL REVIEW

Reserves policy

The Trustees have established a policy whereby the unrestricted funds not designated or invested in tangible fixed assets (ie "free reserves") held by the charitable company should be equivalent to three months running costs. At the year ended 31 December 2023 the free reserves,, were above the target level.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Oaks Community Church is controlled by a governing document, the Memorandum and Articles of Association of the Limited company, and constitute a limited company limited by guarantee as defined by the Companies Act 2006.

Recruitment and appointment and training of new members of Council

In accordance with the Articles of Association the Council is authorised to appoint a new members Council. One third of the Council retire by rotation at the Annual General Meeting but may seek re-election.

Members of the Council are encouraged to continually review their role within the Council and in this context new members are appointed following consultation with, and the approval of, the Church Leadership Team.

On appointment to the Council new members are provided with such training as is required to enable them to carry out their role in an effective manner.

Page 4

OAKS COMMUNITY CHURCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The Trustees usually meet by themselves two or three times a year. There is also a Church Leadership Team and the Trustees have meetings jointly with the Church Leadership Team three to four times a year. We also have wider church meetings where we hear reports from Department Heads twice a year. The Trustees and Leadership Team also report to that meeting.

Approved by order of the board of trustees on 29 September 2024 and signed on its behalf by:

K P Scott - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OAKS COMMUNITY CHURCH

Independent examiner's report to the trustees of Oaks Community Church ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. 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

  3. 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.

Anthony Parks ACA

Beacons Chartered Accountants 30 High Street Wendover Buckinghamshire HP22 6EA

29 September 2024

Page 6

OAKS COMMUNITY CHURCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
80,010
Charitable activities
Shop
4,445
Investment income
2
1,990
Other income
-
Total
86,445
EXPENDITURE ON
Charitable activities
Shop
6,486
Church costs
72,677
Total
79,163
NET INCOME/(EXPENDITURE)
7,282
RECONCILIATION OF FUNDS
Total funds brought forward
97,667
TOTAL FUNDS CARRIED FORWARD
104,949
Restricted
funds
£
-
-
-
-
-
13,091
13,119
26,210
(26,210)
70,993
44,783
31.12.23
31.12.22
Total
Total
funds
funds
£
£
80,010
74,267
4,445
3,109
1,990
1,861
-
12
86,445
79,249
19,577
40,003
85,796
63,756
105,373
103,759
(18,928)
(24,510)
168,660
193,170
149,732
168,660

The notes form part of these financial statements

Page 7

OAKS COMMUNITY CHURCH

BALANCE SHEET

31 DECEMBER 2023

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
5,899
Investments
8
35,000
40,899
CURRENT ASSETS
Stocks
9
847
Debtors
10
7,099
Cash at bank
59,422
67,368
CREDITORS
Amounts falling due within one year
11
(3,318)
NET CURRENT ASSETS
64,050
TOTAL ASSETS LESS CURRENT
LIABILITIES
104,949
NET ASSETS
104,949
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
-
-
-
44,783
44,783
-
44,783
44,783
44,783
31.12.23
Total
funds
£
5,899
35,000
40,899
847
7,099
104,205
112,151
(3,318)
108,833
149,732
149,732
104,949
44,783
149,732
31.12.22
Total
funds
£
6,939
35,000
41,939
1,017
11,252
116,946
129,215
(2,494)
126,721
168,660
168,660
97,667
70,993
168,660

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 8

OAKS COMMUNITY CHURCH

BALANCE SHEET - continued

31 DECEMBER 2023

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 29 September 2024 and were signed on its behalf by:

K P Scott - Trustee

The notes form part of these financial statements

Page 9

OAKS COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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, with the exception of investments which are included at market value.

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.

Donations

Cash donations are brought into the financial statements upon receipt. Gift Aid tax which is reclaimable on these donations is recognised on receipt of the donation.

Government Grants

Government grants are accounted for under the accruals model. Coronavirus support revenue grants are recognised in the Statement of Financial Activities (SOFA) as other operating income in the same period as the related costs for which the grant is intended to compensate. Coronavirus support grants which are receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support with no future related costs, are recognised in other operating income in the period all eligibility criteria are met.

Legacies

Incoming legacies are included gross in the Statement of Financial Activities (SOFA) when the charity is entitled to the income at the date of probate provided sufficient information has been received to value the charity's entitlement. Pecuniary legacies are recognised as receivable once probate has been granted and notification has been received. Residuary legacies are recognised as receivable once probate has been granted and they can be valued with reasonable certainty.

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 - 15% on reducing balance Fixtures and fittings - 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 Council members.

continued...

Page 10

OAKS COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES - continued

Fund accounting

Restricted funds can only be used for particular restricted purposes within the objects of the charitable company. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

The Council makes transfers between funds when expenditure of a restricted nature is to be met from more than one type of fund. The maximum level of these transfers is agreed by the Council prior to the expenditure.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

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

3.

INVESTMENT INCOME
31.12.23 31.12.22
£ £
Deposit account interest 502 -
Curr asset inv income 1,488 1,861
1,990 1,861
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.12.23 31.12.22
£ £
Depreciation - owned assets 1,040 1,224
Other operating leases 26,858 26,017

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

continued...

Page 11

OAKS COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

5. STAFF COSTS

The average number of employees during the year was 3 (2022: 3)

No employees received emoluments in excess of £60,000

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
74,267
Charitable activities
Shop
3,109
Investment income
1,861
Other income
12
Total
79,249
EXPENDITURE ON
Charitable activities
Shop
40,003
Church costs
63,756
Total
103,759
NET INCOME/(EXPENDITURE)
(24,510)
RECONCILIATION OF FUNDS
Total funds brought forward
122,177
TOTAL FUNDS CARRIED FORWARD
97,667
7.
TANGIBLE FIXED ASSETS
Plant and
machinery
£
COST
At 1 January 2023 and 31 December 2023
22,186
DEPRECIATION
At 1 January 2023
15,956
Charge for year
934
At 31 December 2023
16,890
NET BOOK VALUE
At 31 December 2023
5,296
At 31 December 2022
6,230
Restricted
funds
£
-
-
-
-
-
-
-
-
-
70,993
70,993
Fixtures
and
fittings
£
5,332
4,623
106
4,729
603
709
Total
funds
£
74,267
3,109
1,861
12
79,249
40,003
63,756
103,759
(24,510)
193,170
168,660
Totals
£
27,518
20,579
1,040
21,619
5,899
6,939

continued...

Page 12

OAKS COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

8.
FIXED ASSET INVESTMENTS
Other
There were no investment assets outside the UK.
Investments (neither listed nor unlisted) were as follows:
Green Pastures Loan Stock
9.
STOCKS
Stocks
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments and accrued income
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals and deferred income
12.
MOVEMENT IN FUNDS
At 1.1.23
£
Unrestricted funds
General fund
97,667
Restricted funds
Building fund
70,993
TOTAL FUNDS
168,660
31.12.23
£
35,000
31.12.23
£
35,000
31.12.23
£
847
31.12.23
£
-
7,099
7,099
31.12.23
£
1,074
2,244
3,318
Net
movement
in funds
£
7,282
(26,210)
(18,928)
31.12.22
£
35,000
31.12.22
£
35,000
31.12.22
£
1,017
31.12.22
£
5,398
5,854
11,252
31.12.22
£
(26)
2,520
2,494
At
31.12.23
£
104,949
44,783
149,732

continued...

Page 13

OAKS COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

12. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
86,445
Restricted funds
Building fund
-
TOTAL FUNDS
86,445
Comparatives for movement in funds
At 1.1.22
£
Unrestricted funds
General fund
122,177
Restricted funds
Building fund
70,646
PA equipment
347
70,993
TOTAL FUNDS
193,170
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
79,249
TOTAL FUNDS
79,249
Resources
Movement
expended
in funds
£
£
(79,163)
7,282
(26,210)
(26,210)
(105,373)
(18,928)
Net
movement
At
in funds
31.12.22
£
£
(24,510)
97,667
-
70,646
-
347
-
70,993
(24,510)
168,660
Resources
Movement
expended
in funds
£
£
(103,759)
(24,510)
(103,759)
(24,510)

Restricted funds

The Building Fund consists of donations towards the purchase of a new building and accommodation costs. The PA Equipment Fund consists of donations towards a new PA system.

continued...

Page 14

OAKS COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

13. CAPITAL COMMITMENTS

CAPITAL COMMITMENTS
31.12.23 31.12.22
£ £
Contracted but not provided for in the financial statements 46,426 -

14. OTHER FINANCIAL COMMITMENTS

The internal policy of the Oaks Community Church is to distribute at least 10% of the previous years general donations. In 2024 the church plans to distribute £8,001.

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

16. COMPANY LIMITED BY GUARANTEE

The liability of each member is limited at £1. At 31 December 2023 there were 2 members (2022 - 2).

Page 15

OAKS COMMUNITY CHURCH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
31.12.23 31.12.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 80,010 74,267
Investment income
Deposit account interest 502 -
Curr asset inv income 1,488 1,861
1,990 1,861
Charitable activities
Shop income 4,445 3,109
Other income
Other income - 12
Total incoming resources 86,445 79,249
EXPENDITURE
Charitable activities
Wages 54,380 51,089
Pensions 1,487 1,397
Other operating leases 26,858 26,017
Rates and water 459 2,704
Insurance 1,425 1,698
Light and heat 2,860 1,471
Telephone 1,508 1,309
Postage and stationery - 1,038
Advertising - 75
Sundries 688 -
Donations to missions 6,613 8,418
Dues & subscriptions 180 -
Cleaning 225 205
Meetings - 110
Social events costs 2,191 1,775
Purchases 555 481
Bank charges 235 241
Licences 1,081 1,163
Repairs and renewals 1,038 188
Speakers costs 150 150
Gifts & thanks - 73
Plant and machinery 934 1,099
Fixtures and fittings 106 125
102,973 100,826

Support costs

This page does not form part of the statutory financial statements

Page 16

OAKS COMMUNITY CHURCH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

FOR THE YEAR ENDED 31 DECEMBER 2023
31.12.23 31.12.22
£ £
Support costs
Governance costs
Independent examiners fees 2,400 2,828
Legal fees - 105
2,400 2,933
Total resources expended 105,373 103,759
Net expenditure (18,928) (24,510)

This page does not form part of the statutory financial statements

Page 17