2025-12-31-accounts

REGISTERED COMPANY NUMBER: 06778172 (England and Wales) REGISTERED CHARITY NUMBER: 1129217

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Christ Church Ewell

Ark Accountancy Limited Chartered Certified Accountant 56-58 High Street Ewell Epsom Surrey KT17 1RW

Christ Church Ewell

Contents of the Financial Statements for the Year Ended 31 December 2025

		Page
Report of the Trustees	1	to	4
Independent Examiner's Report		5
Statement of Financial Activities		6
Balance Sheet		7
Notes to the Financial Statements	8	to	13
Detailed Statement of Financial Activities		14

Christ Church Ewell

Report of the Trustees for the Year Ended 31 December 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 31 December 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the charity are as follows:

• To advance the Christian religion, in particular in the county of Surrey and, at the discretion of the Trustees, elsewhere in the UK or the world

• To relieve persons who are in conditions of need, hardship, or distress, or who are aged or sick, in particular in the county of Surrey and, at the discretion of the Trustees, elsewhere in the UK or the world"

• To advance education in particular in the county of Surrey and, at the discretion of the Trustees elsewhere in the UK or the world

• To engage in such other charitable activities of benefit to the community as the Trustees may, from time to time, think fit."

These are carried out by means of the following activities:

• Weekly worship, preaching and teaching services

• Regular Growth Groups for fellowship, study and prayer

• Regular parent & toddler, youth and children's groups

• Regular events for people in the local community

• Regular participation in activities in the local community

Significant activities

In pursuit of its objects, the charity offers the range of services specified above, with activities principally located in the charity's premises. In addition to the worship, educational and pastoral activities that it delivers directly, the charity has also given funds to UK and overseas not for profit organisations, including the following:

• The Message Trust (mission activities in South Africa) £4,200

• Creative Communications Trust (mission activities in Moldova) £572

• Langham Trust £572

• The Good Company (local support activities) £602

• Release International (global mission activities) £572

Public benefit

In planning our activities for the year, the Trustees have considered the Commission's guidance on public benefit and in particular, the specific guidance on charities for the advancement of religion. In particular we try to enable people to live out their faith as part of their community, at home or at work through worship, prayer, Bible study, fellowship and service, applying the Gospel to the whole of life and developing knowledge and trust in Jesus, and encouraging pastoral care among those who come to church.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity, however the trustees value the significant contribution made to the activities of the charity by unpaid volunteers.

Page 1

Christ Church Ewell

for the Year Ended 31 December 2025

Report of the Trustees

ACHIEVEMENTS AND PERFORMANCE Charitable activities

During the year, Christ Church Ewell performed well against objectives and achieved the following:

Regular activities have continued throughout the period, with the following results

• The new building extension was completed in 2025 has attracted new visitors

• We have seen new people join the church at our weekly Sunday worship with some new people coming to faith or now exploring faith for the first time

• Youth Work for teenagers (Seekers) has continued to have a positive impact through Bible studies and social activities.

• Various multi-week length day-time courses have run on Wednesdays and have created a hunger to know God more and advance the Christian faith in attendees who come from Coffee Drop In.

• Prayer meetings have grown in attendance - particularly on Fridays.

We have continued to host and support community activities, courses and meetings which also involve church members, with the following results:

• We have seen some sizeable growth in attendance at our weekly Wednesday ‘Coffee Drop In’ with soup, games and a Christian ‘thought for the day’ being on offer

• The monthly Dads and Toddler group has seen increased attendance with new people joining, especially since the building extension was opened.

• We held a successful, well-attended ‘open day’ to celebrate our new building extension on 20-21st September 2025 with many visitors from the community

• Community events were well attended before and after the new building was opened. Many of these include either some Christian testimony or a sign-posted to an upcoming outreach event. Community events included: Quiz nights, Easter crafts, Christmas Crafts, curry night with a guest speaker and a large community Carol service

• Growth groups have continued to meet with some new attendees who have recently begun attending the church

• Our online presence has raised our profile in the local community with a regularly updated You-Tube channel, Instagram, Facebook page and Website.

Routine maintenance and improvement of the premises to facilitate on-going activities has continued and included

• An extension project to the main building was completed

Page 2

Christ Church Ewell

Report of the Trustees for the Year Ended 31 December 2025

ACHIEVEMENTS AND PERFORMANCE

Fundraising activities

The charity relies on grant aid from the donors identified in the accounts, whose support is valued.

There was a fundraising project to raise enough money for church extension to be built

Impact statement

The charity has continued to organise and host activities which serve all age groups in the local community, ranging from young children all the way through to the elderly.

FINANCIAL REVIEW

Reserves policy

The charity maintains cash to cover three to six months of normal expenditure on an on-going basis, depending on the Trustees' expenditure plans and their assessment of risk to the stability of donation income.

Where it is necessary to build up reserves for larger projects, such as premises development, these are held in designated accounts.

Availability and adequacy of assets of each of the funds�������

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

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.

Recruitment and appointment of new trustees

The policy for finding new trustees, as and when appropriate, is that they should be recruited from the active membership of the church, with due care taken to identify individuals with the requisite skills and abilities to carry out the necessary oversight and execution roles. Candidates to become new trustees, are interviewed by the existing trustees, who may propose candidates for election by the members.

Trustees receive no payment for their services, though they may claim reimbursement for duly receipted and documented purchases made on behalf of the charity, e.g. food, equipment, consumables (batteries, stationery, etc.)"

Organisational structure

The charity is governed by its Trustee Directors, operating through regular board and management meetings.

The charity has no responsibilities for, nor is it answerable to, any other organisations.

During 2025 Christ Church Ewell employed a Pastor. (as at 31.12.25 total staff FTE 1: 2024 1)

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

06778172 (England and Wales)

Registered Charity number

1129217

Registered office

Cheam Road Ewell Epsom Surrey KT17 1AD

Page 3

Christ Church Ewell

Report of the Trustees

for the Year Ended 31 December 2025

Trustees

A M Neal (appointed 6.2.25) Mrs E Williams M N Williams Mrs D M Hillman (resigned 6.2.25) J D Hillman (resigned 6.2.25) R Smith (appointed 15.1.26)

Independent Examiner

Ark Accountancy Limited Chartered Certified Accountant 56-58 High Street Ewell Epsom Surrey KT17 1RW

Approved by order of the board of trustees on 4 June 2026 and signed on its behalf by:

M N Williams - Trustee

Page 4

Independent Examiner's Report to the Trustees of Christ Church Ewell

Independent examiner's report to the trustees of Christ Church Ewell ('the Company')

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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

3. 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

4. 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.

Mary E Ryan FCCA. DChA

Ark Accountancy Limited Chartered Certified Accountant 56-58 High Street Ewell Epsom Surrey KT17 1RW

9 June 2026

Page 5

Christ Church Ewell

Statement of Financial Activities for the Year Ended 31 December 2025

Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 2 Investment income 3 Total EXPENDITURE ON Raising funds Charitable activities Support costs Governance costs Total NET INCOME/(EXPENDITURE) Transfers between funds 11 Other recognised gains/(losses) Gains on revaluation of fixed assets Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted funds £ 408,881 51,575 8,361 468,817 17,000 66,880 1,560 85,440 383,377 15,000 278,493 676,870 737,396 1,414,266	Restricted fund £ 5,475 - - 5,475 - - - - 5,475 (15,000) - (9,525) 15,000 5,475	31.12.25 Total funds £ 414,356 51,575 8,361 474,292 17,000 66,880 1,560 85,440 388,852 - 278,493 667,345 752,396 1,419,741	31.12.24 Total funds £ 48,050 29,881 6,696 84,627 15,962 71,065 720 87,747 (3,120) - - (3,120) 755,516 752,396

The notes form part of these financial statements

Page 6

Christ Church Ewell

Balance Sheet

31 December 2025

Notes FIXED ASSETS Tangible assets 8 CURRENT ASSETS Debtors 9 Cash at bank CREDITORS Amounts falling due within one year 10 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 11 Unrestricted funds Restricted funds TOTAL FUNDS	Unrestricted funds £ 1,282,060 47,257 96,196 143,453 (11,247) 132,206 1,414,266 1,414,266	Restricted fund £ - - 5,475 5,475 - 5,475 5,475 5,475	31.12.25 Total funds £ 1,282,060 47,257 101,671 148,928 (11,247) 137,681 1,419,741 1,419,741 1,414,266 5,475 1,419,741	31.12.24 Total funds £ 546,596 11,248 198,640 209,888 (4,088) 205,800 752,396 752,396 737,396 15,000 752,396

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 4 June 2026 and were signed on its behalf by:

M N Williams - Trustee

The notes form part of these financial statements

Page 7

Christ Church Ewell

Notes to the Financial Statements for the Year Ended 31 December 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, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the

Staffing - on the basis of time spent in connection with any particularly activity. Staffing - on a per capita basis, based on the number of people employed within any particular activity. Premises related costs - on the proportion of floor area occupied by a particular activity.

Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures.

Estimation techniques used in apportioning costs - this is done on a common sense basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% on cost Plant and machinery - 5% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted revenue funds: These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use.

Designated revenue funds: The designated revenue fund represent funds placed on one side to fund a Toddler Group.

Designated fixed asset funds: The purpose of these funds is desribed under the accounting policy 'Accounting for capital grants and fixed asset funds'.

continued...

Page 8

Christ Church Ewell

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

1. ACCOUNTING POLICIES - continued

Fund accounting

Restricted fixed asset funds: These funds have been received and are being held to put towards a building project which is being considered at this present moment in time.

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. OTHER TRADING ACTIVITIES

2.	OTHER TRADING ACTIVITIES
		31.12.25	31.12.24
		£	£
	Fundraising events	4,318	5,074
	Other charitable activities	47,257	24,807
		51,575	29,881
3.	INVESTMENT INCOME
		31.12.25	31.12.24
		£	£
	Rents received	3,773	3,292
	Deposit account interest	4,588	3,404
		8,361	6,696
4.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure) is stated after charging/(crediting):
		31.12.25	31.12.24
		£	£
	Depreciation - owned assets	2,320	14,441

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

£5,261 was paid to two trustees for expenses during the year

continued...

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Christ Church Ewell

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

			31.12.25		31.12.24
	Administration		1		1
	No employees received emoluments in excess of £60,000.
7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL	ACTIVITIES
		Unrestricted	Restricted		Total
		funds	fund		funds
		£	£		£
	INCOME AND ENDOWMENTS FROM
	Donations and legacies	48,050		-	48,050
	Other trading activities	29,881		-	29,881
	Investment income	6,696		-	6,696
	Total	84,627		-	84,627
	EXPENDITURE ON
	Raising funds	15,962		-	15,962
	Charitable activities
	Support costs	71,065		-	71,065
	Governance costs	720		-	720
	Total	87,747		-	87,747
	NET INCOME/(EXPENDITURE)	(3,120)		-	(3,120)
	RECONCILIATION OF FUNDS
	Total funds brought forward	740,516	15,000		755,516
	TOTAL FUNDS CARRIED FORWARD	737,396	15,000		752,396

continued...

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Christ Church Ewell

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

8. TANGIBLE FIXED ASSETS Freehold property £ COST OR VALUATION At 1 January 2025 606,065 Additions 459,291 Revaluations 193,647 At 31 December 2025 1,259,003 DEPRECIATION At 1 January 2025 84,846 Charge for year - Eliminated on disposal (84,846) At 31 December 2025 - NET BOOK VALUE At 31 December 2025 1,259,003 At 31 December 2024 521,219 Cost or valuation at 31 December 2025 is represented by: Freehold property £ Valuation in 2024 606,065 Valuation in 2025 652,938 1,259,003 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Tax	Plant and machinery £ 46,401 - - 46,401 21,024 2,320 - 23,344 23,057 25,377 Plant and machinery £ 46,401 - 46,401 31.12.25 £ 47,257	Totals £ 652,466 459,291 193,647 1,305,404 105,870 2,320 (84,846) 23,344 1,282,060 546,596 Totals £ 652,466 652,938 1,305,404 31.12.24 £ 11,248

continued...

Page 11

Christ Church Ewell

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accrued expenses 11. MOVEMENT IN FUNDS Unrestricted funds General fund Designated Fixed Assets Fund Designated Revenue Funds Revaluation Reserve Restricted funds Restricted Fund TOTAL FUNDS Net movement in funds, included in the above are as Unrestricted funds General fund Designated Fixed Assets Fund Revaluation Reserve Restricted funds Restricted Fund TOTAL FUNDS	At 1.1.25 £ 188,746 546,596 2,054 - 737,396 15,000 752,396 follows: Incoming resources £ 111,133 357,684 - 468,817 5,475 474,292	Net movement in funds £ 25,693 442,530 - 193,647 661,870 5,475 667,345 Resources expended £ (85,440) - - (85,440) - (85,440)	31.12.25 31.12.24 £ £ 11,247 4,088 Transfers between At funds 31.12.25 £ £ (93,812) 120,627 108,812 1,097,938 - 2,054 - 193,647 15,000 1,414,266 (15,000) 5,475 - 1,419,741 Gains and Movement losses in funds £ £ - 25,693 84,846 442,530 193,647 193,647 278,493 661,870 - 5,475 278,493 667,345

continued...

Page 12

Christ Church Ewell

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.1.24 £ Unrestricted funds General fund 177,424 Designated Fixed Assets Fund 561,038 Designated Revenue Funds 2,054 740,516 Restricted funds Restricted Fund 15,000 TOTAL FUNDS 755,516 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 84,627 TOTAL FUNDS 84,627	Net movement At in funds 31.12.24 £ £ (3,120) 174,304 - 561,038 - 2,054 (3,120) 737,396 - 15,000 (3,120) 752,396 Resources Movement expended in funds £ £ (87,747) (3,120) (87,747) (3,120)

12. RELATED PARTY DISCLOSURES

£46,000 was received in donations from two trustees in the year

13. ULTIMATE CONTROLLING PARTY

The charity is under the control of its legal members.

Page 13

Christ Church Ewell

Detailed Statement of Financial Activities for the Year Ended 31 December 2025

Detailed Statement of Financial Activities for the Year Ended 31 December 2025
	31.12.25	31.12.24
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Gift aided donations	187,573	43,516
Non gift-aided & small donations	226,783	4,534
	414,356	48,050
Other trading activities
Fundraising events	4,318	5,074
Other charitable activities	47,257	24,807
	51,575	29,881
Investment income
Rents received	3,773	3,292
Deposit account interest	4,588	3,404
	8,361	6,696
Total incoming resources	474,292	84,627
EXPENDITURE
Other trading activities
Cost of goods & services	6,808	7,758
Charitable trading	10,192	8,204
	17,000	15,962
Support costs
Management
Wages	39,864	38,728
Pensions	1,682	1,629
Rates and water	497	434
Insurance	1,928	1,541
Light and heat	7,734	10,550
Cleaning & waste	1,235	1,730
Premises repairs & renewals	11,533	1,915
Freehold property	-	12,121
Plant and machinery	2,320	2,320
	66,793	70,968
Finance
Bank charges	87	97
Governance costs
Accountancy fees	1,560	720
Total resources expended	85,440	87,747
Net income/(expenditure)	388,852	(3,120)

This page does not form part of the statutory financial statements

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