Commercial in Confidence 

# **Registered Company No. 06874524 (Registered in England & Wales) Registered Charity (England) No. 1132169** 

## **Report of the Trustees and** 

**Unaudited Financial Statements for the Year Ended 30 April 2025** 

## **For** 

## **Bicester Christian Action Limited** 

**Independent Examiner: APS Accountancy 4 Cromwell Court New Street Aylesbury Bucks HP20 2PB** 

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## **Contents of the Financial Statements for the Year Ended 30 April 2025** 

## **Table of Contents** 

**Report of the Trustees** ........................................................................................................................... **1 Independent Examiners Report** ........................................................................................................... **7 Statement of Financial Activities** ......................................................................................................... **8 Balance Sheet** ...................................................................................................................................... **9 Notes to Financial Statements** .......................................................................................................... **10** 

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Bicester Christian Action Trustees Annual Re ort 2024 2025 p / 

## **Bicester Christian Action Limited (“BCA”)** 

## **Report of the Trustees for the Year Ended 30 April 2025** 

The trustees, who are also directors of BCA for the purposes of the Companies Act 2006, present their report for the year ended 30 April 2025. 

The financial statements, prepared in accordance with the accounting policies set out in Note 2 to the financial statements, comply with the Charities Act 2011 and have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting of Charities” in accordance with the Financial Reporting Statement applicable in the UK  (FRS102) effective January 2015. 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and Aims** 

The charity’s formal objectives are to undertake any purpose that is charitable according to the law of England and Wales for the benefit of the public, in particular but not exclusively: 

- a) the relief of financial hardship, poverty and distress, 

- b) the advancement of education and training, 

- c) to advance in life and relieve needs of young people through the provision of: - Recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life; 

   - Support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals. 

As part of its activities the charity runs Bicester Food Bank, Bicester Street Pastors, Bicester Refugee Support Group and Shine Family Learning. 

BCA was established by a group of Bicester-based Christian churches to tackle the practical issues of poverty, alienation and isolation within the community. It is rooted in the biblical themes of justice and fairness for the poor and dispossessed in society. BCA exists to tackle those issues that the community of churches deem best tackled outside the normal denominational and parish structures. Its projects and activities are of a practical and pragmatic nature. 

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Bicester Christian Action Trustees Annual Re ort 2024 2025 p / 

The Board look to the local churches for guidance, inspiration and support. This support is spiritual, emotional, and resource based. The churches view BCA as an alternative way of delivering or realising a vision God has laid on them.  BCA works collaboratively with the individual churches in order to achieve the goals that have been set. 

## **Significant Activities** 

The charity has run the Bicester Food Bank since 2009.  The Food Bank is available to clients six days a week. The demand for Food Bank services in 2024/2025 remains significant; food distributed was 42,149 kg (44,144 kg), a 5% decrease from 2024. Food donations during the year were 32,909 kg (34,211 kg), which represents a 4% decrease. In addition to donated food, a further 5,705 kg was purchased in 2024-2025 (8,657 kg) which was significant decrease in the year (2,952 kg).   As part of our Covid recovery process we conducted a physical stocktake, the first since early 2020.  This revealed that stock adjustments and stock transfers to other food banks had not been properly processed during the Covid emergency.  These issues have been corrected and reflected in the current stockholdings. 

The operations of the Bicester Street Pastors operations remain suspended since April 2020. These operations, provided in Bicester during the weekends since 2012, were aimed at ensuring the safety of young adults who are out late at night.  The patrols were welcomed by the local community and viewed as a great success by the Police, Entertainment Outlets and individuals being helped.  Oxfordshire County Council supported this initiative with an annual grant. A review in 2021/2022 concluded that this project would remain suspended for the foreseeable future. 

BCA manages the Bicester Refugee Group, which supports refugees placed in the Bicester area, working in conjunction with the Cherwell District Council and many local churches.  The group have been actively supporting refugee families as they settle in the Bicester area, through the provision of furnishings, bedding, and other household goods.  They assist in the preparation and decoration of the new home, and provide support such as broadband and PCs. They arrange family and group outings and can provide limited emergency financial support. The remit of the group now includes refugees from Syria, Hong Kong, Afghanistan, and Ukraine. 

Within the framework provided by the national charity Hope Into Action, BCA manage a specific property dedicated to housing a two Ukrainian refugee familes in the local area. The project is now running until July 2028.  A new agreement was signed between HIA and BCA to cover the period of support for the Ukrainian families. 

Since September 2022 the charity has run a joint community café with Bicester Methodist Church known as the Open Doors Café.  It seeks to be a place of nurture, support, and calm in 

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Bicester Christian Action Trustees Annual Re ort 2024 2025 p / 

a difficult world.  It offers a place of physical warmth and comfort along with good quality food and drinks.  It seeks to create an environment where loneliness and isolation are alleviated, friendships are created and developed, and a place of safety and comfort is experienced. Customers are welcomed to come and go as they please.  Financial or social status present no barrier to participation, neither do membership or non-membership of particular minority groups.  Those with special needs will be catered for as long as it can be done safely within the limitations of the building and the capabilities of the volunteer staff.  The Café became wholly part of and managed by BCA on 1[st] September 2023. 

## **FINANCIAL REVIEW** 

Total income for 2024/2025 was £210,210 (£200,649) and total expenditure increased to £203,337 (£161,301), giving a net surplus for the year of £6,873 (£39,348). 

Financial donations and grants increased to £119,050 (£115,261).  Donations in kind increased to £91,160 (£81,271).  Donations in kind are principally made up of food donations which have historically been valued at a notional £2.77 per kilo.  The food that has been bought in to supplement donations and kept as stock are valued at £2.77 per kilo at year end. 

Financial costs were £84,786 (£95,994); the key factors in the change were an increase in hours for the Foodbank manager, a reduction in the food purchased and held in stock and moving away from the issue of supermarket vouchers to Food Bank clients with more reliance on fresh stock being held on site.  The expenditure for these vouchers £0 (£16,012) 

## **Reserves Policy** 

The Charity aims to hold 12 months of financial reserves in its accounts.  We are pleased to report that with liquid financial reserves of £257,873 (£226,404), the charity holds in excess of 12 months expected financial operating costs in its reserves.  The Charity is confident of continuing to meet it’s 12 months’ reserves target at the end of 2025/2026. 

Funds are currently held in a central admin account and in project admin/operating accounts. No cash balances are maintained.  As part of its normal activities the trustees review the banking arrangements on a regular basis. 

## **FUTURE DEVELOPMENTS** 

Future development of the charity will be agreed with the sponsoring churches as a whole. 

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Bicester Christian Action Trustees Annual Re ort 2024 2025 p / 

The charity has a 10-year lease on new premises (“The Beacon”) which is the principal location for the Bicester Food Bank and the use of The Beacon for other activities is increasing. The first five years are rent free with the lease beginning in March 2020, and so this rent free period expired in 2025 and the charity has now started to pay rent on the premises. Work continues to find alternative accommodation in the event that the future rent is too high. 

The Bicester Food Bank remains BCA’s principal project. Over the last 12 months. Its operations continue to include Saturday morning opening and expand links with other charities 

The work of the Refugee Group has increased significantly and the indications are that this will continue.  The project supports Syrian, Afghan, and Ukrainian refugees and has had some contact with those from Hong Kong. 

During 2025/2026 the Charity will be looking to rent additional project space.  The purpose of the additional space is to: 

- Extend the activities of current projects 

- Create space for undertaking new initiatives 

- To work more closely with partner charities in order to serve the community more effectively 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing Document** 

BCA is a company limited by guarantee and an independent charity with a Board of Trustees. The Memorandum and Articles of Association were incorporated on 8 April 2009 and amended by Special Resolution on 23 September 2009. 

## **Organisational Structure** 

The management of the charity is carried out by the Trustees assisted by project managers who are appointed to run the various active projects.  The project managers are responsible for the week to week operations of their allotted activity and report back to the trustees through formal reports and informal discussions.   Where appropriate, individual projects may have their own management committee to deal with the day-to-day operations of the project. Such committees are made up of one or more Trustees, a project manager, appropriate external representatives and other relevant individuals.  The Trustees meet regularly with each other and with the active project managers. 

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Bicester Christian Action Trustees Annual Re ort 2024 2025 p / 

All financial payments are subject to dual authorization, including online payments. The Refugee Group are authorized to make payments themselves from their restricted funds; all other payments are made by the BCA treasurer with an additional trustee authorization. 

## **Recruitment and Appointment of New Trustees** 

The trustees are nominated by the participating churches.  Trustees are nominated with reference to the skills they possess, and the overall skill profile required by the Board of Trustees. The management style is collegiate and supportive whilst dealing clearly and firmly with issues of conflict arising from its activities. The Board is responsible for marketing/public relations, fund raising, financial management, business planning as well as the strategic management of the activities under its control. 

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Bicester Christian Action Trustees Annual Re ort 2024 2025 p / 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

Registered Company Number Registered Charity Number 06874524 (Registered in England & Wales) 1132169 

Registered Office 

Principal Place of Business 

Holly Tree House The Beacon Ardley Road Wesley Lane Middleton Stoney Bicester Oxfordshire Oxfordshire OX25 4AD OX26 6JU 

Trustees: Matthew Clements (resigned 2025) James Dunne Susan Rand Anna Clarke Nicholas St John Peter Stoddart (appointed 2024) 

Independent Examiner: APS Accountancy 4 Cromwell Court New Street Aylesbury Bucks HP20 2PB 

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. 

## **Approved by order of the board of Trustees on 13th Jan 2026 and signed on its behalf by** 

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## **Independent Examiners Report** 

Independent Examiner's Report to the Trustees of Bicester Christian Action Limited 

## Independent examiner's report to the trustees of Bicester Christian Action Limited ('the Company') 

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2025. Responsibilities and basis of report 

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. 

## Independent examiner's statement 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

- 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. 

Daniel Drury FCCA 

APS Accountancy Limited 4 Cromwell Court New Street Aylesbury Buckinghamshire 

## HP20 2PB 

Date:  27/01/2026 

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## **Statement of Financial Activities** 

|**Bicester Christian Action**||||||
|---|---|---|---|---|---|
|Receipts and payments||**2025**|||**2024**|
||**Notes**|**Unrestricted**|**Restricted**|**Total**|**Total**|
|**Incoming resources**||||||
|**Cash income**||||||
|Donations & Grants etc||1,660|84,260|85,920|85,180|
|Charitable Activities||14,937|12,084|27,021|26,481|
|Investments||-|6,109|6,109|3,599|
|**Total Cash Income**||**16,597**|**102,453**|**119,050**|**115,260**|
|**Non-Cash Income**||||||
|Food donations||-|91,160|91,160|81,271|
|**Investments**||||||
|Accrual||-|-|-|4,117|
|**Total Incoming Resources**||**16,597**|**193,613**|**210,210**|**200,648**|
|**Resources Used**||||||
|**Cash expenditure**||||||
|Charitable Activities||7,297|53,581|60,878|77,068|
|Support||-|23,908|23,908|18,926|
|**Total Cash Expenditure**||**7,297**|**77,489**|**84,786**|**95,994**|
|**Non-Cash Expenditure**||||||
|Food Parcels||-|114,051|114,051|64,406|
|Loan c/f converted to gift||-||-|400|
|Depreciation||-|4,500|4,500|500|
|**Total Non-Cash Expenditure**||**-**|**118,551**|**118,551**|**65,306**|
|**Total Resources Used**||**7,297**|**196,040**|**203,337**|**161,300**|
|**Net Incoming/Outgoing Resources**||**9,300**|**(2,427)**|**6,873**|**39,348**|
|Fund Transfers In||-|551|551|7,663|
|Fund Transfers Out||551|-|551|(7,663)|
|**Net Movement of Funds**||**9,851**|**(1,876)**|**7,975**|**39,348**|
|Total Funds Brought Forward||44,519|215,290|259,809|220,461|
|**Total Funds Carried Forward**||**54,370**|**213,414**|**267,784**|**259,809**|



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## **Balance Sheet** 

## **Bicester Christian Action** 

|**Bicester Christian Action**||||||
|---|---|---|---|---|---|
|**Assets and liabilities**||**2025**|||**2024**|
||**Notes**|**Unrestricted**|**Restricted**|**Total**|**Total**|
|**Fixed Assets**||||||
|Tangible Assets||-|-|-|4,500|
|Investments||-|43,437|43,437|44,117|
|**Total Fixed Assets**||**-**|**43,437**|**43,437**|**48,617**|
|**Current Assets**||||||
|Cash at Bank||54,370|160,067|214,437|182,286|
|Food Stocks||-|8,244|8,244|29,298|
|Debtors||-|2,116|2,116|57|
|Prepayments||||-|-|
|**Total Current Assets**||**54,370**|**170,427**|**224,797**|**211,641**|
|**Current Liabilities**||||||
|Accounts Payable||-|450|450|450|
|**Total Net Assets (Assets Minus Liabilities)**||**54,370**|**213,414**|**267,784**|**259,808**|
|**Represented By**||||||
|General (Unrestricted)||21,008|-|21,008|20,685|
|Bicester Food Bank (Restricted)||-|182,894|182,894|198,344|
|Bicester Refugee Group (Restricted)||-|6,840|6,840|3,878|
|HIA House (Designated)||26,292|-|26,292|16,765|
|Open Doors Cafe (Restricted)||-|23,635|23,635|12,401|
|Christmas Toys (Restricted)||-|45|45|667|
|SHINE Family Support (Designated)||153|-|153|153|
|Bicester Street Pastors (Designated)||6,862|-|6,862|6,862|
|Counselling Services (Designated)||55|-|55|55|
|||**54,370**|**213,414**|**267,784**|**259,810**|



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## Bicester Christian Action Ltd 

Notes to the Financial Statements 

For the Year Ended 30 April 2025 

## **1. GENERAL INFORMATION** 

The charity is a registered charity in England and Wales (Number 1132169) and also a private limited company, limited by guarantee (Number 06874524). The registered office is Holly Tree House, Ardley Road, Middleton Stoney, OX25 4AD. 

The financial statements are presented in Sterling, the functional currency of the charity. 

## **2. 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 ‘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 2015)’, Financial Reporting Standard  102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. 

## **Going concern** 

The companies reserves continue to be in excess of annual costs.  The Trustees are not aware of any issue that would threaten the Charity’s operation.  Consequently, the Trustees have 

concluded that there is no material uncertainty affecting the Charity, and that they can continue to adopt the going concern basis in preparing the annual report and accounts. 

## **Financial Reporting Standard 102 – reduced disclosure exemptions** 

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’: 

- the requirements of Section 7 Statement of Cash-Flows; 

- the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iv), 11.48(b) and 11.48(c); 

- the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A 

## **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 

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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 then 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 that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible Fixed Assets** 

The Food bank van has been fully written-off to reflect the age of the vehicle and its useful economic life. 

## **Taxation** 

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

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

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

## **Debtors** 

Debtors are recognised at the settlement amount due and prepayments are valued at the amount paid. 

## **Creditors and Provisions** 

Creditors and Provisions are recognised where the company has a present obligation resulting from a past event that will probably result in transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. 

## **Donations and Grants** 

Grants are accounted under the accruals model as permitted under FRS 102. Donations and grants include all voluntary income, including Gift Aid repayments from HMRC. Any deferred element of grants is included under creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Financial Activities in the same period as the related expenditure. 

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## **Food Donations, distribution and stocks** 

Donations and distribution of food are accounted for by weight at a notional value of £2.77 per kilo in accordance with guidance from the Trussell Trust. These sums are included in the income and expenditure statements as Restricted sums.  Food purchased is reflected as an expense and is treated as distributed so that the stock held is all donated. 

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## **3. CASH INCOME BREAKDOWN** 

|**3. CASH INCOME BREAKDOWN**|||
|---|---|---|
||**Unrestricted**|**Restricted**|
|Donations and grants|1,660|78,273|
|Gift aid and GASDS reclaimed|-|3,871|
|Bank interest|-|6,109|
|HIA House - rental|14,937|-|
|Café donations|-|5,509|
|Event income|-|6,575|
|**Total income**|**16,597**|**100,337**|
|**4. CASH EXPENDITURE BREAKDOWN**|||
||**Unrestricted**|**Restricted**|
|Activities|-|5,443|
|Admin|1,207|770|
|Event Costs|-|2,614|
|Food distribution|-|15,804|
|Membership costs|600|360|
|Other Expenditure|2,240|13,613|
|Premises|3,250|14,657|
|Raising funds|-|320|
|StafCosts|-|23,908|
|**Total payments**|**7,297**|**77,489**|



## **CASH EXPENDITURE BREAKDOWN** 

## **5. CHARITABLE ACTIVITIES** 

**Income** 

The significant unrestricted charitable activity was rental income from the “Hope Into Action” house which was rented to a Syrian refugee family in 2018. This project was completed in 2023 with a new project being started, housing two Ukrainian families. This building is owned by a separate local trust set up for this purpose; BCA has leased the property and provides it as a rental property for Ukrainian refugees. 

Most of the remaining income is restricted, with the Christmas Toys converted to a restricted fund in the reporting year. The SHINE project is currently suspended. 

## **6. LEASE DEPOSIT** 

There is no deposit on the current property (“The Beacon”) which was provided rent free for five years from March 2020 and now incurs a rent of £16,000 per annum. 

## **7. TRUSTEES’ REMUNERATION AND BENEFITS** 

There were no trustees’ remuneration or other benefits for the year ended 30 April 2025, nor for the year ended 30 April 2024. 

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There were no trustees’ expenses paid for the year ended 30 April 2025, nor for the year ended 30 April 2024. 

## **8. STAFF COSTS** 

The charity now employs a single paid manager; all other staff are unpaid volunteers. 

## **9. TANGIBLE FIXED ASSETS** 

||**Van**|
|---|---|
|Cost as at 1 Feb 2019|7,000|
|Depreciation at 30 April 2024|2,500|
|Depreciation at 30 April 2025|7,000|
|Net Book Value at 30 April 2025|-|
|Net Book Value at 30 April 2024|4,500|



## **10. DEBTORS: AMOUNTS FALLING DUE IN ONE YEAR** 

|Debtors|Unrestricted|Restricted|Total 2025|Prior Year 2024|
|---|---|---|---|---|
|HMRC|-|2,116|57|57|
|Loans made|-|-|-|1,000|
|Total|-|2,116|57|1,057|



## **11. CREDITORS FALLING DUE WITH ONE YEAR** 

||Unrestricted|Restricted|Total|2025|Prior Year|2024|
|---|---|---|---|---|---|---|
|Independent Examination|||||||
|Fee|450|-||450||450|
|Total|450|-||450||450|



## **12. CASH AT BANK AND IN HAND** 

|||2024||Prior Year 2024|
|---|---|---|---|---|
||Unrestricted|Restricted|Total 2025||
|Cash in hand|-|-|-|-|
|Cash not yet banked|-|-|-|-|
|Bank Current Accounts|27,495|55,896|57,349|57,349|
|CCLA Deposit Accounts|27,325|103,722|124,937|124,937|
|CCLA Investment Account|-|-|-|-|
|**Total**|**54,820**|**159,618**|**214,436**|**182,286**|



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