## **KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **CHARITY NO: 1095085 COMPANY NO: 04430106**
AUKER RHODES PROFESSIONAL SERVICES LLP
Chartered Accountants
YEADON
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **CONTENTS**
||**Page**|
|---|---|
|Company Information|1|
|Report of the Directors and Trustees|2 – 7|
|Statement of Directors and Trustees Responsibilities|8|
|Independent Examiner’s Report|9|
|Statement of Financial Activities|10|
|Balance Sheet|11 – 12|
|Notes to the Financial Statements|13 – 20|
|Detailed Statements of Financial Activities:||
|Unrestricted Funds|21 – 22|
|Building Funds|23|
|Other Restricted Funds|24 - 25|
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **COMPANY INFORMATION**
|LEGAL STATUS|:|A Company limited by guarantee not having a share|
|---|---|---|
|||capital. The governing instrument is the Company’s|
|||Articles of Association. The Company is a registered|
|||Charity.|
|DIRECTORS AND TRUSTEES|:|I Ravens|
|||C G Nelson|
|||S Allen|
|||M J Mushota|
|||Da-Ebube Alfred|
|||Mrs N M Rhodes|
|SECRETARY|:|I. Ravens|
|REGISTERED OFFICE AND|:|Brigade House|
|PRINCIPLE ADDRESS||Brigade Close|
|||Harrow|
|||Middlesex|
|||HA2 0LQ|
|REGISTERED CHARITY NUMBER|:|1095085|
|COMPANY NUMBER|:|04430106|
|SOLICITORS|:|Hill Hofstetter Ltd|
|||Trigen House|
|||Central Boulevard|
|||Blythe Valley Park|
|||Solihull|
|||B90 8AB|
|ACCOUNTANTS|:|Auker Rhodes Professional Services LLP|
|||Chartered Accountants|
|||Basement Floor|
|||Focus House|
|||Focus Way|
|||Yeadon|
|||LS19 7DB|
|BANKERS|:|Barclays Bank Plc|
|||355 Station Road|
|||Harrow|
|||Middlesex|
|||HA1 2AN|
Page 1
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **REPORT OF THE DIRECTORS AND TRUSTEES**
The Directors and Trustees present their Report and Financial Statements for the year ended 31 March 2025.
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
**CHARITY NO:** 1095085 **COMPANY NO:** 04430106
The Charity operates from its registered office at Brigade House, Brigade Close, Middlesex, HA2 0LQ.
The Directors and Trustees who served during the year are:
I.M. Ravens Da-Ebube Alfred Mrs N M Rhodes C.G. Nelson S. Allen M.J. Mushota
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Charity’s legal status is that of a Company Limited by Guarantee and is governed by the Company’s Articles of Association.
Trustees are appointed by members of the company at Annual General Meetings or Extraordinary General Meetings. Trustees have the power to fill casual vacancies subject to approval at subsequent Annual General Meeting.
## **AGENTS AND ADVISERS**
The Solicitors of the Charity are Hill Hofstetter Ltd, of Solihull.
The Accountants of the Charity are Auker Rhodes Professional Services LLP, Chartered Accountants and Registered Auditors, of Yeadon.
## **OBJECTIVES AND ACTIVITIES**
The objective of the charity is the advancement of the Christian faith in accordance with the doctrines and practices laid out under the "Statement of Beliefs" in the Memorandum of Association.
Our vision as a local church is to be a growing international family of worshipers devoted to Jesus Christ, knowing him, and making him known, and to be a compassionate presence in the local community, serving those around us in practical and caring ways.
We aim to provide as many opportunities as possible for all people in the area to learn and benefit from the teaching of the Bible and the Christian message. With this in mind, we strive to be a church which is international in outlook and inclusive of people from different cultural and ethnic backgrounds, thus reflecting the diverse makeup of the population of Harrow.
The trustees have complied with their duty to have due regard to the guidance on Public Benefit published by the Charity Commission in exercising their powers or duties.
Throughout this financial year, the church has continued to meet regularly for worship, teaching, and prayer. Meeting formats have included:
- Public meetings of the whole church on Sunday mornings advertised on our website and held at Harrow Salvation Army’s building in South Harrow.
- Midweek life groups continued to meet in member’s homes or on Zoom in which each church member can participate, develop friendships, and receive pastoral support.
- Afternoon intercession meetings every Friday at Brigade House.
- Midweek teaching seminars at Brigade House.
- A monthly midweek evening prayer meeting.
- Youth meetings every month on Friday evenings
Page 2
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **REPORT OF THE DIRECTORS AND TRUSTEES**
## **ACHIEVEMENTS AND PERFORMANCE**
## **Sunday Meetings**
We have continued to hold public meetings every Sunday morning for worship and teaching from the Bible at Harrow Salvation Army’s premises in South Harrow.
Our teaching programme was designed to foster spiritual growth and faith as well as to inspire vision and provide encouragement for both the individual and the corporate church. We covered several series throughout the year including ‘The Lord’s Prayer’, ‘In Christ’ from Paul’s letter to the Colossians, and ‘The Gospel of Mark’. Presentation of the Gospel for the benefit of those new to or outside of the Christian faith is also a regular feature in our meetings.
Occasionally we invited visiting speakers to preach on subjects in line with our values and vision. For example, in September Dale Barlow, who is part of the New Ground Churches Leadership team, came and taught on the theme of ‘The Holy Spirit’.
Every week we gave opportunity for people to respond to the message that had been given, and we also offered prayer for healing of the sick. Also, once every six weeks or so, we took Communion together as part of our worship.
Arrangements were in place for children’s activities to be available at most of our Sunday morning services during part of the service. All those who serve as teachers and helpers on our children’s work teams are DBS checked
## **Church and Community Activities**
In April & May we hosted at Brigade House five sessions midweek on ‘The Lectio Course’ run by Pete Greig. The course has been designed to help people hear God better.
Over the May Bank Holiday, the church was invited to a church weekend event at Restore Hope Latimer with Christ First Watford Church. The three days consisted of various activities including refreshments, worship, prayer, a sports day, BBQ and a bonfire.
In August, instead of having a service every week, we arranged on some of the Sundays a picnic & games event at a local park and on another occasion, a church walk followed by coffee at Ruislip Lido.
In December we held a Christmas Carol Service followed by festive refreshments and a kid’s party with crafts, story and games at Harrow Salvation Army building. The church was encouraged to invite visitors to this event. In addition, over the Christmas period we hosted a craft workshop making Christmas table decorations. On New Years Day a walk was arranged at Rickmansworth Aquadrome, followed by coffee. All these events were open to visitors with the aim of building friendships.
Our mid-week small groups offered regular online or face to face meetings throughout the year with opportunities to catch-up, worship and prayer together. Some groups offered a weekly gathering, others fortnightly. This helped keep a sense of community and looking out for one another.
Throughout the year we arranged social events with the aim of helping our members become more integrated and thus give opportunities for development of friendships within the church. Most were also open for guests to be invited. Social events included: men’s breakfast, women’s brunch, rambles and picnics.
Our youth club for eleven- to sixteen-year-olds continued to meet monthly on Friday evenings. The purpose of these meetings is to facilitate the development of friendships and discipleship. Also, on most Sunday mornings there was an opportunity for this age range to receive teaching from the Bible, separately from the main meeting. .
Page 3
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **REPORT OF THE DIRECTORS AND TRUSTEES**
## **ACHIEVEMENTS AND PERFORMANCE Cont.**
## **Kings’ English Class**
Marta Biggart, a qualified and experienced ESOL teacher, is employed to offer weekly term-time English classes from 1 to 3pm on a Monday at Brigade House. Maximum attendance was 12 and average attendance was 8 throughout the year. Nationalities of those who came were Sri Lanka, Colombia, Russia, Ukraine, South Korea, China, Romania, Kosovo, Nepal and The Caribbean.
The English class is a place where people come to learn and improve their English language skills but also a place where cross-cultural friendships are formed and consolidated so those who are distressed due to their circumstances can find love and acceptance. Some of the students established friendships outside the class hours and meet occasionally. Importantly, our Russian and Ukrainian students worked well together despite the current conflict between their countries.
The class is also an opportunity to introduce Christianity. Christmas and Easter are special occasions when Bible stories are presented, a meal is provided, and Christian literature is given to the students. This year one of the students from Colombia started to attend our church services. In addition, 3 students showed interest in starting a Bible study group which is now taking place at Brigade House on Tuesdays.
## **Support for People with Mental Health Challenges**
Cliff Nelson, one of the elders at King’s Church Harrow, received training back in 2012 as a faith visitor from the Harrow Mental Health Service at Northwick Park Hospital. This role primarily involves responding to individual patient requests to see a Christian faith visitor on the Eastlake and Fernley mental health wards at Northwick Park Hospital, as well as providing faith materials for patients, especially to cover Christmas and Easter time.
From April 2024 to end of March 2025 Cliff continued to be available to make visits to patients on request, which were facilitated by the Mental health ward occupational therapists. The aim of each visit is to bring encouragement and support and be responsive to what the patient would like from the session. This often begins with listening to the patient’s story, giving them an opportunity to chat and find out how we can assist. It is helpful to find out what things the patient enjoys and see what activities they are taking part on the ward. Patients are often open to, or request prayer, and also ask questions about different aspects of the Christian faith or life. We usually share some encouraging stories, or scripture promises from the Bible about God’s love. If they would like a future visit, they can ask their occupational therapist to arrange. Brief feedback is usually given to the occupational therapist about each session.
## **Ministry to the Poor**
For the sixteenth year running we worked in partnership with other churches in Harrow through a local charity we set up in the name of FirmFoundation, seeking to meet the needs of those who are homeless in the borough. Julian Saunders, one of our members, is employed full-time as Charity Manager by FirmFoundation. At the three-month night shelter, volunteers from the church helped to cook and serve food, befriend the guests and clear up each evening as well as provide cover for overnight sleepers to be on call in case of any emergencies. A number of our members also help out at the weekly drop-ins that FirmFoundation host in central Harrow throughout the year.
## **Tot’s Group**
Isabel Burrows, Carole Green and Alison Theobald work together to provide a Toddler group for children 0-5 years and their carers. All helpers are DBS checked. We welcome mums, dads, grandparents and childminders.
## Summer Term 2024.
This term numbers continued to be low.
At the end of the summer term, we held a session just after schools had broken up and invited a few of the children back who had started school last September and had attended Tots. We had a small bouncy castle and some party food as well as the normal activities. A couple of them came and it was lovely to catch up with them and their parents.
In July we received an invite from the local children’s centre to attend a launch event for Optivita Early Years. This was billed as a great opportunity to find out about a pilot scheme coming to South Harrow that could support families that we work with. Issy and Alison went along and were able to network with many different people and tell them about Tots. This led to a visit from a co-ordinator from Hillview Children’s centre- just down the road from BH coming to visit us with the view to promoting our group.
Page 4
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **REPORT OF THE DIRECTORS AND TRUSTEES**
## **ACHIEVEMENTS AND PERFORMANCE Cont**
**Tot’s Group Cont.**
## Autumn Term 24
September and October saw only 1 or 2 mums attending Tots but after the half term in November our numbers started to rise, and we had 6-8 families attending each week. This was mostly due to a mother who told all her friends about us. By the time we broke up for the Christmas break we had 14 families on our books. It was also good to see a couple of grandmothers from our own church bringing along their grandchild.
Having more children made a huge difference to the atmosphere and to snack and music time as the older children acted as role models to the younger ones. We have always sat the children together at the table for their healthy snack. This is beneficial as it teaches the younger children to sit and eat and encourages them to try different foods and to eat because they see other children eating. Mums comment on this fact and are pleased. The parents have been very supportive in tidying up and joining in and encouraging their children to join in with the singing time.
At the end of term, we had a party with a bouncy castle, ball pond and some party food. Mums brought along some snacks for the adults & 7 children came along. The children were given a book and a story about Christmas called ‘Sssh don’t wake the baby’. Everyone seemed to enjoy themselves.
## Spring Term 25
The first two weeks of January started slowly as there was a lot of illness around but by the end of January and throughout the Spring term, we generally had about 8 – 10 children. The increase was due to word of mouth, and we had some 3– 4-year-olds attending as well.
During this time, we introduced giving the child a birthday card and inviting the children to blow out candles on a fake cake which was appreciated by the parents- some of the children looked a bit bemused as if they had never seen candles before.
We made cards for Mother’s Day, Easter cards and an Easter basket which had a chocolate surprise added to it for when the children went home.
We are trying different ways of having story and singing and are finding that the children respond better to a story with props which hasn’t always worked in the past as the little ones like to play with the props.
## **Cariad Baby Bank**
Cariad Baby Bank continues to support families in Harrow and neighbouring boroughs with new and second-hand donations from the community.
We have maintained the original model for dealing only with professionals who work with families with children from newborn to 5 years old.
As the baby bank has increased in visibility we have received consistent referrals, especially for newborns, from health visitors, midwifes, Social Workers and other professionals.
They usually ask for supplies such as moses baskets, baby baths, bouncers, playmats, slings, toys and clothing. Due to the large number of items that are needed for newborns it has been hard to supply all that is needed but we have tried our best and have been able to supply most families with everything.
During this period, we have had approximately 160 referrals, which is a little less than the previous year.
Page 5
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **REPORT OF THE DIRECTORS AND TRUSTEES**
## **ACHIEVEMENTS AND PERFORMANCE Cont**
## **Cariad Baby Bank**
We have also received consistent support from a number of donors who consistently give to the charity in the form of toiletries, nappies, coats and clothing which helps to keep our costs down.
Cariad Baby Bank will remain to be a helpful resource for the community in helping those in need at a very special time in a families’ lives.
## **Leadership**
On 31[st] August 2024 David Straughton stood down from leadership of the church after having served 29 years on fulltime staff. In the run up to this, he devoted his time to ‘handing over the baton’ of leadership to the other elders and, in particular, supporting Sheldon Allen and Da-Ebube (Freddy) Alfred in their new eldership roles.
The eldership team met regularly for planning, prayer and discussion of church related issues. Cliff Nelson, a full-time elder on church staff, also met regularly with Dale Barlow, from the New Ground Core leadership team, and the lead elder from another local church Christ First Watford. These meetings were supportive times to share vision and progress in mission activities as well as challenges encountered in leading the local church. Prayer for each other and for the two churches was a feature of these meetings. Cliff also attended in March a day for the lead elders in the UK New Ground churches. During the year some of our leaders attended New Ground Prayer Days and the New Ground Leadership conference.
## **FINANCIAL REVIEW**
We are part of a family of churches known as ‘New Ground’ within ‘Newfrontiers’ and as an expression of our commitment to being involved in world mission we give financial support to New Ground in their various projects both in the UK and in other parts of the world, particularly Europe. We have also continued to provide financial support to a local charity, ‘FirmFoundation’, as it seeks to serve the homeless in Harrow.
Full details of the financial transactions are contained in the attached Accounts. The total incoming resources for the year were £149,005 and after deducting resources expended of £125,768, the net surplus was £23,237.
This year we decided to clear the remaining amount outstanding in the mortgage on Brigade House from surplus funds held in the General Fund. An opportunity was therefore arranged in June for the members of the church to contribute to the final repayment which raised the sum of £7,194.75.
Our policy is to maintain sufficient reserves in our unrestricted funds to enable us to continue to meet our current commitments. We continue to maintain a designated fund which has a cash balance of £5,296 as a contingency to meet any unexpected costs relating to emergency repairs to Brigade House. In addition to this, several members have chosen to continue to give regularly into the Building Fund to cover maintenance costs relating to Brigade House.
The net assets of the Charity at 31st March 2025 were £925,082.
Page 6
KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)
## REPORT OF THE DIRECTORS AND TRUSTEES
## ACHIEVEMENTS AND PERFORMANCE Cont
## FUNDS HELD AS CUSTODIAN TRUSTEE
No assets are held in the capacity of Custodian Trustee.
## SMALL COMPANY PROVISIONS
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
SIGNED ON BEHALF OF THE TRUSTEES
Sy 25!" November 2025 ee Sie veveee eee ees
Page 7
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **STATEMENT OF DIRECTORS AND TRUSTEES RESPONSIBILITIES**
The trustees (who are also directors of King's Church, Harrow 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, which 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 the year. 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;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company 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:
- there is no relevant audit information of which the charitable company’s auditor is 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.
Page 8
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **INDEPENDENT EXAMINER’S REPORT TO THE BOARD OF DIRECTORS AND TRUSTEES OF KING’S CHURCH HARROW**
I report on the accounts of the company for the year ended 31 March 2025 which are set out on pages 9 to 24.
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **BASIS OF INDEPENDENT EXAMINER’S REPORT**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
## **INDEPENDENT EXAMINER’S STATEMENT**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with section 386 and 387 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the 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 (FRS102) (effective 1 January 2015)
2. to which, in my opinion, attention should be drawn in order to enable the proper understanding of the accounts to be reached.
…………………………
25[rh] November 2025
**R J KENYON Auker Rhodes Professional Services LLP** Chartered Accountants
Basement Floor Focus House Focus Way Yeadon LS19 7DB
Page 9
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 (INCORPORATING INCOME AND EXPEDITURE ACCOUNT)**
|||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|
||**Notes**|**Funds**|**Funds**|**2025**|**2024**|
|||**£**|**£**|**£**|**£**|
|**INCOMING RESOURCES**||||||
|Voluntary Income|**2**|131,138|11,257|142,395|215,100|
|Activities for Generating Funds|**3**|4,452|-|4,452|10,042|
|Investment Income|**4**|2,151|7|2,158|2,030|
|**Total Incoming Resources**||137,741|11,264|149,005|227,172|
|**RESOURCES EXPENDED**||||||
|**Cost of Generating Funds**||230|-|230|592|
|**Governance Costs**|**5**|7,551|-|7,551|8,543|
|**Charitable Activities**||||||
|Staff Costs|**6**|79,656|-|79,656|108,708|
|Premises and Equipment Costs|**7**|16,709|68|16,777|31,073|
|Administration Costs|**8**|6,539|100|6,639|7,532|
|Other Charitable activities Costs|**9**|10,744|3,683|14,427|17,001|
|Mortgage loan interest||-|488|488|3,593|
|||113,648|4,339|117,987|167,907|
|||||||
|**TOTAL RESOURCES EXPENDED**||121,429|4,339|125,768|177,042|
|**NET INCOMING RESOURCES**||16,312|6,925|23,237|50,130|
|Net Transfers Between Funds||(28,134)|28,134|-|-|
|**Balances Brought Forward**||116,389|648,379|764,768|464,994|
|**Revaluations**||-|137,077|137,077|249,644|
|**Balances Carried Forward**||104,567|820,515|925,082|764,768|
Page 10
## **KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **BALANCE SHEET AT 31 MARCH 2025**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**10**
**CURRENT ASSETS**
Debtors
**11**
Cash at Bank
**CREDITORS**
Amounts Falling Due Within
One Year
**12**
**Total assets less current liabilities**
**CREDITORS**
Amounts Falling Due after
more than One Year
**13**
**NET ASSETS**
**RESERVES**
Unrestricted Funds
**14**
Designated Funds
**14**
Restricted Funds
**14**|**£**
**£**
**£**
**£**
804,600
668,831
26,711
24,617
97,381
110,077
124,092
134,694
3,610
5,020
120,482
129,674
925,082
798,505
-
33,737
925,082
764,768
101,311
111,243
5,257
5,147
818,514
648,378
925,082
764,768
**2025**
**2024**|
|---|---|
Page 11
## KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)
## BALANCE SHEET AT 31 MARCH 2025
## wee, CONtINUEd
The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with section 476 of the Companies Act 2006.
The Directors’ acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Section 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 requirement 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 of Part 15 of the Companies Act 2006 relating to small charitable companies.
**----- Start of picture text -----**
Qe were approved by the board on25" November 2025, and signed on their behalf by:
| Rav C G Nelson S Allen
Da-Ebube Alfred Mrs N M Rhodes M J Mushota
**----- End of picture text -----**
## THE TRUSTEES
## Company Registration Number: 04430106
Page 12
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE ACCOUNTS**
## **1. ACCOUNTING POLICIES**
The financial statements of the charitable company, which is public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS102). ‘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 (effective 1 January 2015)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard FRS102 applicable in the UK and Republic of Ireland’ EEA, the and the Companies Act 2006. The financial statements have been prepared under the historical cost convention with the exception of the revaluation of the Freehold property. The freehold property is held under the revaluation model in accordance with FRS 102. The property is revalued annually to ensure that the carrying amount reflects its fair value at the balance sheet date. Revaluations are performed internally, supported by appropriate market evidence where available. As the property’s fair value has been reviewed and found not to have diminished from the previous valuation, no depreciation has been charged. This treatment reflects that the property’s residual value is not materially different from its carrying amount.’ The revaluation surplus is recognised in other comprehensive income and accumulated in the revaluation reserve.
- a. All grants and voluntary income are accounted for gross when receivable, as long as they are capable of financial measurement.
- b. All expenditure is accounted for gross, and when incurred.
- c. Direct Charitable Expenditure includes the cost of travel specifically incurred in connection with charitable expenditure plus the personnel and other costs associated with the management of the projects.
- d. Depreciation is provided to write off the cost or valuation, less estimated residual values, of all fixed assets over their expected useful lives. It is calculated at the following rates:
|Fixtures, Fittings & Equipment|10% on cost|
|---|---|
|Computer Equipment|33% on cost|
- e. Fund-raising and publicity expenses include expenses incurred directly by the Company and those incurred by third parties in raising Charity funds for the Company and paid directly by the company at the fund raisers request.
- f. The Charity makes contributions into an employee's stakeholder pension plan. 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. VOLUNTARY INCOME**
|Tithes
Offerings
Income Tax Recovered|**Unrestricted**
**Funds**
**2025**
**£**
105,248
1,668
24,222
131,138|**Restricted**
**Funds**
**2025**
**£**
1,540
8,031
1,686
11,257|**Total**
**Total**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
106,788
100,315
9,699
92,000
25,908
22,785
142,395
215,100|
|---|---|---|---|
Page 13
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE ACCOUNTS**
## **3. ACTIVITIES FOR GENERATING FUNDS**
|Rental Income
English Class Income
Miscellaneous Income|**Unrestricted**
**Funds**
**2025**
**£**
4,167
285
-
4,452|**Restricted**
**Funds**
**2025**
**£**
-
-
-
-|**Total**
**Total**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
4,167
10,000
285
-
-
42
4,452
10,042|
|---|---|---|---|
## **4. INVESTMENT INCOME**
||**Unrestricted**|**Restricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Funds**|**Funds**||**Funds**|**Funds**|
||**2025**|**2025**||**2025**|**2024**|
||**£**|**£**||**£**|**£**|
|Income Received From||||||
|Cash Deposits & Gift Aid|2,151||7|2,158|2,030|
## **5. GOVERNANCE COSTS**
|Legal & Professional fees
Registrations & Subscriptions
DBS / CRB Checks
Insurance|**Unrestricted**
**Funds**
**2025**
**£**
4,114
1,557
150
1,730
7,551|**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
-|**Total**
**Total**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
4,114
5,274
1,557
1,464
150
245
1,730
1,560
7,551
8,543|
|---|---|---|---|
Page 14
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE ACCOUNTS**
## **6. STAFF COSTS**
Staff costs were as follows:
The pension costs represent contributions payable by the charity for the year.
|Directors Remuneration
Wages and Salaries
Social Security Costs
Pension Costs|**Unrestricted**
**Funds**
**2025**
**£**
47,501
24,388
2,677
5,090
79,656|**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
-|**Total**
**Total**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
47,501
47,308
24,388
47,914
2,677
5,202
5,090
8,284
79,656
108,708|
|---|---|---|---|
The average number of employees during the year was as follows:
||**2025**||**2024**||
|---|---|---|---|---|
|Administration and support||5||4|
## **7. PREMISES AND EQUIPMENT COSTS**
|Rates
Room Hire
Repairs and Renewals
Depreciation|**Unrestricted**
**Funds**
**2025**
**£**
316
13,590
1,248
1,555
16,709|**Restricted**
**Funds**
**2025**
**£**
-
-
-
68
68|**Total**
**Total**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
316
298
13,590
11,035
1,248
1,499
1,623
18,241
16,777
31,073|
|---|---|---|---|
Page 15
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE ACCOUNTS**
## **8. ADMINISTRATION COSTS**
|Telephone
Electricity and Gas
Computer Costs
Printing and Stationery
Entertaining
Travelling expenses
Bank charges
Sundry Expenses|**Unrestricted**
**Funds**
**2025**
**£**
993
2,905
50
1,285
27
90
238
951
6,539|**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
-
-
100
-
100|**Total**
**Total**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
993
884
2,905
3,128
50
-
1,285
2,018
27
55
90
321
338
213
951
913
6,639
7,532|
|---|---|---|---|
## **9. OTHER CHARITABLE ACTIVITIES COSTS**
|Gifts
Visiting Speakers
Conferences and Training
Books and C/Ds
PA Expenses
Baby Bank Supplies
Children and Young People
Catering and Social Events|**Unrestricted**
**Funds**
**2025**
**£**
7,883
-
1,619
30
48
-
54
1,110
10,744|**Restricted**
**Funds**
**2025**
**£**
407
-
-
-
-
3,276
-
-
3,683|**Total**
**Total**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
8,290
12,112
-
225
1,619
298
30
213
48
67
3,276
3,034
54
129
1,110
923
14,427
17,001|
|---|---|---|---|
Page 16
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE ACCOUNTS**
## **10. FIXED ASSETS**
|**Cost**
Cost at 1 April 2024
Additions
Cost Carried Forward
**Depreciation**
Depreciation at 1 April 2024
Depreciation Charge for Year
Revaluations
Depreciation Carried Forward
Net Book Value at 31 Mar 2025
Net Book Value at 31 Mar 2024|**Freehold**
**Property**
**Building Fund**
**£**
800,000
-
800,000
137,077
-
(137,077)
-
800,000
662,923|**Total**
**General Fund**
**Building Fund**
**£**
**£**
**£**
51,857
4,525
856,382
315
-
315
52,172
4,525
856,697
45,983
4,491
187,551
1,594
29
1,623
-
-
(137,077)
47,577
4,520
52,097
4,595
5
804,600
5,874
34
668,831
**Fixtures, Fittings and**
**Equipment**|
|---|---|---|
## **Revaluation**
The fair value of the church's Freehold Property was revalued on 02 January 2024 by an independent valuer. The name and qualification of the independent valuer are Book A Local Surveyor Ltd, Tim Lewis MRICS, Registered valuer. The valuation is still considered appropriate as at 31 March 2025.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £550,356 (2024 - £550,356).
## **11. DEBTORS**
|Income Tax Recoverable
Loans
Prepayments|**2025**
**2024**
**£**
**£**
25,908
22,785
250
1,150
553
682
26,711
24,617|
|---|---|
Page 17
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE ACCOUNTS**
## **12. CREDITORS: Amounts falling due within one year**
|||**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
||Accrued Expenses|3,610|3,990|
||Bank Mortgage loan|-|1,030|
|||3,610|5,020|
||Creditors amounts falling due within one year includes the following liabilities, on which security||has been|
||given by the Church:|||
|||**2025**|**2024**|
|||**£**|**£**|
||Bank Mortgage loan|-|1,030|
|||-|1,030|
|**13.**|**CREDITORS: Amounts falling due after more than one year**|||
|||**2025**|**2024**|
|||**£**|**£**|
||Bank Mortgage loan|-|33,737|
|||-|33,737|
Creditors amounts falling due after more than one year includes the following liabilities, on which security has been given by the Church:
|Bank Mortgage loan
Instalments not due within five years|**2025**
**£**
-
-
**2025**
**£**
-|**2024**
**£**
33,737|
|---|---|---|
|||33,737|
|||**2024**
**£**
28,587|
Page 18
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE ACCOUNTS**
## **14. STATEMENT OF FUNDS**
|**At 1 April**
**2024**
**Income**
**Expense**
**£**
**£**
**£**
**General Fund**
111,243
137,741
(121,140)
**Total Unrestricted Funds**
111,243
137,741
(121,140)
**Designated Funds**
Kingsbury Fund
(399)
-
(289)
Brigade House Maint. Fund
5,296
-
-
Relief Fund
250
-
-
**Total Designated Funds**
5,147
-
(289)
**Restricted Funds**
Building Fund
630,306
8,245
(617)
Gift Management Fund
77
-
-
Caraid Baby Bank Fund
4,404
819
(3,315)
Hardship Fund
13,591
2,200
(407)
**Total Restricted Funds**
648,378
11,264
(4,339)
**Total Funds**
764,768
149,005
(125,768)|**At 1 April**
**2024**
**Income**
**Expense**
**£**
**£**
**£**
111,243
137,741
(121,140)|**Revaluations**
**£**
-
-
-
-
-|**At 31 March**
**Transfers**
**2025**
**£**
**£**
(26,533)
101,311
(26,533)
101,311
399
(289)
-
5,296
-
250
399
5,257
26,134
801,145
-
77
-
1,908
-
15,384
26,134
818,514
-
925,082|
|---|---|---|---|
||111,243
137,741
(121,140)|||
||5,147
-
(289)|-||
||630,306
8,245
(617)
77
-
-
4,404
819
(3,315)
13,591
2,200
(407)|137,077
-
-
-||
||648,378
11,264
(4,339)|137,077||
|||||
||764,768
149,005
(125,768)|137,077||
The general fund represents the free funds of the charity which are not designated for particular purposes.
The building fund is restricted to the costs in respect of the maintenance and up keep of Brigade House plus serving the mortgage repayments.
The worship director fund was set up for the purpose of employing a worship director.
Brigade House Maintenance Fund was set up for the purpose of contingency to cover any emergency repairs at Brigade House.
The Hardship Fund was set up to provide financial support for people in severe need.
Page 19
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE ACCOUNTS**
## **15. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Tangible Fixed Assets
Current Assets
Current Liabilities|**Unrestricted**
**Funds**
**£**
3,734
89,187
8,390
101,311|**Designated**
**Funds**
**£**
630
4,627
-
5,257|**Restricted**
**Total**
**Funds**
**Funds**
**£**
**£**
800,236
804,600
30,278
124,092
(12,000)
(3,610)
818,514
925,082|
|---|---|---|---|
## **16. TRANSACTIONS WITH DIRECTORS AND TRUSTEES**
There were no such transactions during the year.
## **17. RELATED PARTY TRANSACTIONS**
There were no such transactions during the year.
## **18. CONTROL**
The Charity was under the control of the Directors and Trustees throughout the current and previous year.
Page 20
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 UNRESTRICTED FUNDS**
|**INCOMING RESOURCES**
Tithes
Offerings
Income Tax Recovered
Interest Received
Rental Income
Miscellaneous Income
English Class Income
**Total Incoming Resources**
**RESOURCES EXPENDED (Page 21)**
**NET INCOMING RESOURCES**
Net Transfers Between Funds
Balance at 1 April 2024
Balance at 31 March 2025|**General**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
105,248
105,248
98,709
1,668
1,668
33,500
24,222
24,222
21,385
2,151
2,151
1,987
4,167
4,167
10,000
-
-
42
285
285
-
137,741
137,741
165,623
(121,429)
(121,429)
(147,485)
16,312
16,312
18,138
(26,134)
(26,134)
(37,809)
116,389
116,389
136,060
106,567
106,567
116,389
**Unrestricted Funds**|**General**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
105,248
105,248
98,709
1,668
1,668
33,500
24,222
24,222
21,385
2,151
2,151
1,987
4,167
4,167
10,000
-
-
42
285
285
-
137,741
137,741
165,623
(121,429)
(121,429)
(147,485)
16,312
16,312
18,138
(26,134)
(26,134)
(37,809)
116,389
116,389
136,060
106,567
106,567
116,389
**Unrestricted Funds**|
|---|---|---|
|||165,623
(147,485)|
|||18,138
(37,809)
136,060|
|||116,389
|
Page 21
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 UNRESTRICTED FUNDS**
|**RESOURCES EXPENDED**
Salaries
Gifts:
Newfrontiers
FirmFoundation
Others
Visiting Speakers
Conferences and Training
Outreach and Publicity
Rates
Room Hire
Insurance
Electricity and Gas
Telephone
Computer Costs
Printing and Stationery
Repairs and Renewals
Travelling expenses
Books and Tapes
P. A. Expenses
Children and Young People
Catering and Social Events
Entertaining
Legal and Professional
Sundry Expenses
Bank Charges
Depreciation of Fixed Assets
Furniture, Fixtures & Equipment|**General**
**Funds**
**£**
79,656
5,000
2,003
880
-
1,619
230
316
13,590
1,730
2,905
993
50
1,285
1,248
90
30
48
54
1,110
27
4,114
2,658
238
1,555
121,429|**2025**
**2024**
**£**
**£**
79,656
108,708
5,000
-
2,003
1,703
880
3,709
-
225
1,619
298
230
432
316
298
13,590
11,035
1,730
1,560
2,905
3,128
993
884
50
-
1,285
2,018
1,248
1,499
90
321
30
212
48
67
54
129
1,110
923
27
55
4,114
5,274
2,658
2,623
238
213
1,555
2,171
121,429
147,485
**Unrestricted Funds**|
|---|---|---|
Page 22
## **KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 BUILDING FUNDS (RESTRICTED)**
|**INCOMING RESOURCES**
Tithes
Offerings
Income Tax Recovered
Investment Income
**Total Incoming Resources**
**RESOURCES EXPENDED**
Bank Charges
Bank loan interest
Depreciation of Fixed Assets
Freehold property
Furniture, Fixtures & Equipment
**Total Expended Resources**
**NET INCOMING RESOURCES**
Net Transfers Between Funds
Balance at 1 April 2024
Revaluations
Balance at 31 March 2025|**Building**
**Fund**
**£**
885
5,831
1,522
7|**2025**
**2024**
**£**
**£**
885
900
5,831
42,500
1,522
350
7
43
8,245
43,793
100
-
488
3,593
-
16,000
29
31
617
19,624
~~-~~
7,628
24,169
26,134
37,809
630,306
318,684
137,077
249,644
801,145
630,306
**Building Funds**|
|---|---|---|
||8,245
100
488
-
29||
||617||
||7,628
26,134
630,306
137,077||
||801,145||
Page 23
**KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 OTHER RESTRICTED FUNDS**
|**INCOMING RESOURCES**
Offerings
Income Tax Recovered
**Total Incoming Resources**
**RESOURCES EXPENDED**
Gifts Hardship & Other
**Total Expended Resources**
**NET INCOMING RESOURCES**
Net Transfers Between Funds
Balance at 1 April 2024
Balance at 31 March 2025|**Worship**
**Director**
**Fund**
**£**
-
-
-
-
-
-
-
-
-|**Gift**
**Mangement**
**Fund**
**£**
-
-
-
-
-
-
-
77
77|**2025**
**2024**
**£**
**£**
-
2,000
-
500
-
2,500
-
2,500
-
2,500
-
-
-
-
77
77
77
77
**Restricted Funds**
**Total Other**|
|---|---|---|---|
Page 24
## **KING’S CHURCH HARROW (A COMPANY LIMITED BY GUARANTEE)**
## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 OTHER RESTRICTED FUNDS**
|**INCOMING RESOURCES**
Tithes
Offerings
Income Tax Recovered
**Total Incoming Resources**
**RESOURCES EXPENDED**
Gifts - Hardship
Outreach and Publicity
Baby Bank Supplies
Depreciation of Fixed Assets
Furniture, Fixtures & Equipment
**Total Expended Resources**
**NET INCOMING RESOURCES**
Net Transfers Between Funds
Balance at 1 April 2024
Balance at 31 March 2025|**Cariad**
**Bank Baby**
**Fund**
**£**
655
-
164
819
-
-
3,276
39
3,315
(2,496)
-
4,404
1,908|**Hardship**
**Fund**
**£**
-
2,200
-
2,200
407
-
-
-
407
1,793
-
13,591
15,384|**2025**
**2024**
**£**
**£**
655
705
2,200
14,000
164
551
3,019
15,256
407
4,200
-
160
3,276
3,034
39
39
3,722
7,433
(703)
7,823
-
-
17,995
10,172
17,292
17,995
**Restricted Funds**
**Total Other**|
|---|---|---|---|
Page 25