**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...
Page 9
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...
Page 10
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
Page 14