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2025-03-31-accounts

Docusign Envelope ID: 34CFC8BB-E58A-4E39-82FA-D48A7C13FB26

Magdalen Road Evangelical Free Church

The Old School House,

Hertford Street, Oxford OX4 3AJ.

The Trustees Report for the

year ended 31st March 2025

Charity Commission Number 1136466. Charity Commission Number 1136466. Charity Commission Number 1136466.
Trustees:
Charlie Currie_(Chair)
Pat Brittenden
Martin Groth
Dan Steel
Andrew Anderson
(to 07 May 2024)
Jeremy Fowler
(from 07 May 2024)
Andrew Sweasey
(from 04 Feb 2025)_
Bankers:
Lloyds TSB, 8 Oct Street,
Abingdon OX14 5AP
Income processing
services:
Stewardship Services Ltd.
1 Lamb’s Passage
London EC1Y 8AB.
Independent
Examiner:
Melanie Crooks
Melanie Crooks Associates
Limited
Bellfield House
Bloxwich
West Midlands
WS3 3NJ

Contents:

Trustees Annual Report Pages 2 to 8

Independent Examiner’s Report Page 9

Financial Statements Pages 10 to 26

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Magdalen Road Evangelical Free Church Trustees Annual Report for the year ended 31[st] March 2025

The Trustees of Magdalen Road Church have pleasure in presenting their Annual Report for the year ended 31st March 2025.

This report and the accompanying financial statements have been prepared in accordance with “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)

Strategic Review of the year

Leadership and Staffing

The year has brought a significant change in the day-to-day leadership of the church. Our previous pastor stepped down the end of August 2023, and for the initial part of the year under review, our Assistant Pastor, Matt Hutchings, led the church during the interregnum period, before moving on in the summer of 2024. There then followed a period with no full-time pastoral staff, and we are grateful for Esther Field for continuing with a small, part-time role supporting us administratively, and for James Hume in his part time role in managing the building.

We were therefore delighted to be able to appoint Andrew Sweasey as our new senior Pastor from the beginning of January 2025. We look forward to his leadership of the whole church and for the gathering of a new staff team. Andrew also serves as a Trustee.

In a similar way, the leadership team has been enriched by the appointment of new elders, of which one, Jeremy Fowler is also serving as a Trustee. Dan Steel, the previous pastor, stepped down as an Elder and Trustee, and Andrew Anderson also retired from both roles – we are grateful for their service.

The time of interregnum meant that a lot of work fell to the non-staff Elders and Deacons, and we are thankful for them.

Old Schoolhouse building

We have continued the development of our Old Schoolhouse building, to seek ways of using the building for the glory of God and for our ministry to the community of East Oxford. Our Deacon for the Old Schoolhouse - James Hume - has continued in his role, shouldering much of the burden of the project, supported by a group of volunteers. He has coordinated several significant practical improvements, redecorating parts of the building, handling the growing demand for use of the building for lettings, as well as coordinating the programme of improvements. We were delighted to meet the final condition of our planning permission for the development of the site, which was the construction of a new bike parking facility.

As a result, we have commenced, in planning terms, the re-development by opening up the building to business use and so have welcomed a community of co-workers into a dedicated space. These users can rent desks by the hour or day and use communal facilities like meeting spaces. The two other parts of the planning application – the construction of housing on the Essex Street site, and the construction of a new community hall continue to progress slowly, with some legal issues holding up the former and fundraising still required to enable the latter.

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In September 2024 we welcomed our neighbours for our annual ‘Community Day’. We invited the local community to join us to see what our vision and plans for the site are, to meet members of the church and other users of the building, and to enjoy a free barbecue together. Many groups who use the building took part in the day, supporting us and making connections with other users and local residents and offering taster sessions for their activities. We very much hope that these events will help foster good relationships with those around us and that in years to come we will see the fruit.

Church Family

Throughout the year the emphasis on the Word of God, and its teaching and preaching, has continued as the core of our church’s life and work. We have had teaching series on Genesis 1-12 (In the Beginning), Esther (When God is Silent), Titus (Grace and Goodness), Hebrews (Jesus is Better), Christmas (The word became Flesh) & Psalms (Cross-shaped Psalms). We have also had a number of services where we have focussed on our part in the worldwide church. We were delighted to baptise four believers at a baptism service in January.

We continue to welcome a group of Iranian Asylum seekers into the church family. We have been very fortunate to have several church members able to invest significant time in welcoming and supporting these vulnerable men. Making our services not just accessible but meaningful to those who do not have English as a first language has been a continuing challenge trying to answer the question of how we become a truly intercultural church family. We have been using online simultaneous translation to help this.

Pastoral support of members and friends was sustained through the contacts maintained by all the home groups, as well as by one-to-one support from our Pastors and Elders. A number of babies were born during the year to our families, and their care, together with care for our children and young people generally, remained a priority.

The Comfort Trust is a charity associated with MRC and has for many years supported local families with its groups for parents and carers of children aged 0 – 4. During term time the Sunflowers and First Saturday groups have served a considerable number of local families. Our thanks go to our leaders and volunteers who help to make this important outreach flourish, generating much goodwill and reflecting the love of Christ for our community.

We continue to support fourteen ministry partners in outreach activity around the world and within the UK. There are regular updates from them and varying levels of financial support to enable this work to happen

Vision and values

Our vision remains unchanged- our priority is still to be transformed by Jesus as we grow to know him better, and to bring the good news of the gospel to the people of East Oxford, and to love and serve them well as we do this. Our building, the Old Schoolhouse (OS), is an invaluable resource as we can welcome our local community into our building and seek to love, serve and build relationships with them. It also allows us to grow our ministries and develop new ones. Despite some limitations in the fabric of the building, the need for a new hall and the need for further refurbishment and redevelopment of the site, we have nonetheless seen huge demand from a wide variety of different community groups keen to use the OS, and relationships are slowly growing.

As a church, our priority is the advancement of the gospel, the development of the church family, and the growth of the kingdom of God. As a charity, our priority is to love and serve our community well, expressed primarily by sharing the gospel and second through practical service, support, and

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provision. We continue to serve the older members of our community through our network called TOFFS (The Over Fifty Fives) and a programme of events for them, designed to tackle loneliness and foster fellowship amongst this generation. We serve children and young families, not just on a Sunday morning, but through the provision of mid-week activities and through our support of the Comfort Trust parent and child groups. We support vulnerable people locally through partnering with the Christians Against Poverty-Oxford Debt Centre and our longstanding connections with local charities combating homelessness and supporting refugees and asylum seekers.

In all these things, our vision of the church we aspire to be remains the same:

Saviour gospel, to our Oxford) and to world.) faith as to serve God

As reflected in the review of the year, we have been pleased with the development of the church in a number of key areas, welcoming asylum seekers from Iran and people from across the world, and enabling greater use of the Old Schoolhouse by local community groups.

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Strategy for delivering our vision

We aim to deliver on our vision and meet our aims and objectives through:

Plans for the future

With the appointment of a new Senior pastor, and with significant financial resources, we are in a position to shape the staff team needed to serve the church. As last year we hope to increasingly shape, grow and transform the Old Schoolhouse building into a home for us and our church family and a hub for the community where people can meet, work together, get to know church members, and in time come to hear and trust in the good news of Christ. We are planning more work in finalising plans and for fund-raising for the new hall.

Organisational information

Structure, governance and management Constitution

The church was set up by a trust dated 1904 and is governed by a constitution adopted on 9th February 2010 and revised on 1st October 2013 and 19th of May 2015 and by Rules revised on 1st October 2013.

Trustees

The trustees named on page 1 have served throughout the year unless otherwise stated. The trustees are responsible for the control and management of the church and are appointed by the members of the church. The trustees are aware of the need to ensure that at least 50% of trustees have no beneficial interest in the charity. When new trustees are elected, they are encouraged to seek training provided by local providers in the charity sector.

Due to the church’s current status as an unincorporated charitable organization, we are not legally able to own property. As such, two of the trustees (namely Dan Steel and Patrick Brittenden) own the Old Schoolhouse building on trust for all the Trustees of Magdalen Road Church. A separate company, Magdalen Road Church Developments Ltd, was set up to act as the legal owner of the building that we own, however this is currently dormant.

These trustees will retain legal responsibility for this property until the church has been able to finalise Charitable Incorporated Organisation (CIO) status, at which point ownership of the building will pass to the church itself via the CIO. It is our ongoing hope that this will be resolved in the next year or two.

Prospective Trustees are nominated by the current Trustees and then presented to the church membership in advance of a church meeting. The church members then have an opportunity to reflect on the proposed new Trustee and raise any concerns with the current Trustees. At the next church meeting a vote is held to approve the appointment of said proposed Trustee. The church

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constitution provides for a three-year term as a Trustee. At the end of which term, the church members can vote to reappoint the Trustee should they wish to continue in that capacity.

The Trustees are aware of the Charity Commission’s guidance on public benefit in their publication ‘The Advancement of Religion for Public Benefit’ and have given regard to it in their administration of the church and its activities.

It is considered that the Trustees and any other members who could be understood to be ‘managers’ in the activities and affairs of the church – as defined in Schedule 6 of the Finance Act 2010 – have completed declarations confirming that they are ‘fit and proper’ persons under the terms of the Finance Act 2010.

Related party transactions

We would identify any entity of which Magdalen Road Church staff or trustees have a controlling stake in as a related party. Magdalen Road Church Developments Ltd, the above-mentioned limited company is controlled by the trustees of Magdalen Road Church, and it should be seen as a related party, albeit with no transactions as yet. All costs incurred by the development and upkeep of the building are paid by the Church, and, in the event that the company begins trading, such transactions should therefore be viewed as related party transactions.

Affiliations

The church is a member of the Fellowship of Independent Evangelical Churches and is affiliated to the Evangelical Alliance.

Use of volunteers

The church relies heavily on the voluntary service of church members to run our services and ministries. In addition to the unpaid trustees (Pat Brittenden, Charlie Currie, Andrew Anderson/Jeremy Fowler and Martin Groth) the church also relies on volunteers to run our missions committee, set up church services, run our local house groups, run our children’s, youth and older people’s ministries, and manage the finances of the church amongst many other things.

Public benefit

The Trustees are aware of the need to consider that the church is meeting its obligation to provide public benefit. As reflected in our vision and values, we are committed to loving and serving our community through sharing the good news of Jesus and offering practical service and support to people within our community. As part of this commitment, we are working to support young families, tackle loneliness and isolation amongst older people, and encourage church members to live lives that demonstrate God’s love for the world.

Risk assessment

Trustees recognize in relation to Risk Assessment, that risk is defined as ‘the threat of any action or event which will adversely affect an organization’s ability to achieve its objectives and execute its strategies’. They also accept that the term ‘risk’ can included any circumstances that may, or do, have an adverse effect, and is wider than financial matters. Risks relate not only to the negative consequences of a threat, but also to the impact of not taking advantages of opportunities. The following risks have been identified:

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As a result, the following mitigations are in place or are in the process of being put in place:

Whilst it is impossible to eliminate all risks and their consequences, efforts are constantly made to minimize such occurrences.

Financial Review

The Statement of Financial Activity shows that there was a surplus of £82,121 compared to £77,908 last year. While donations and legacies have reduced a bit with the changes in church membership and regular giving, our income from room bookings have increased extensively from £55,048 to £88,697 with the introduction of co-working space in the Old Schoolhouse. We have been generously granted £25,000 from the Joseph Rank trust, which was used to fund several one-off projects such as the Bike Shelter and the refurbishment of rooms (Willow) in the Old Schoolhouse.

The fixed assets have increased from £1.1m to £1.2m with just under £10,000 of assets under construction. The total net current assets increased from £172.7k in 2024 to £222.9k in 2025.

Reserves policy

The trustees have set a policy of having at least three months general fund expenditure at the end of the year. In order to maximise the return on these reserves the trustees have agreed to set aside the reserves of £130,740 in a 6-month deposit (which matured on 20 June 2025), with the view that the use of these reserves would be decided when the new pastor Andrew started.

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Going concern

The Trustees consider that it is appropriate to prepare the financial statements on a going concern basis. They have assessed the church’s ability to continue by reviewing their plans for 2025-26 having due regard to the level of regular income and the prospect of reduced staff costs.

Statement of trustees’ responsibilities in respect of the accounts.

The charity’s trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. They are responsible for preparing financial statements for each financial year that gives a true and fair view of the charity’s incoming resources during the period and of its state of affairs at the end of the year.

In preparing the financial statements, the trustees are required to:

The Trustees of the Magdalen Road Evangelical Free Church submit financial statements for the year ended 31 March 2025. The financial statements comply with the Charities Act 2011 and 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).

Approved by the Trustees on and signed on their behalf by: 1/25/2026

[Currie] |[(harles] Signed by: 1690C3C781C642B... Charlie Currie Chair of Trustees

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Independent Examiners Report to the Trustees of the Magdalen Road Evangelical Free Church - Charity number 1136466 ( “the Charity”)

I report to the Charity trustees on my examination of the accounts for the Charity for the

year ended 31 March 2025 which are set out on pages 10 to 26.

Responsibilities and basis of report

As the trustees of the Charity you are responsible for the preparation of the accounts in

accordance with the requirements of the Charities Act 2011 (“the 2011 Act”).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my

attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

[AutenSignedD089C8096602482...by: Crookes

Melanie Crooks Date: 1/25/2026

Melanie Crooks Associates Limited

Bellfield House

Bloxwich

West Midlands WS3 3NJ

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Magdalen Road Evangelical Free Church

Statement of Financial Activities for the year ended 31 March 2025

Note
Income and endowments from:
Donations and legacies
2
Income from charitable activities
3
Other trading activities
4
Investments
5
Note
Income and endowments from:
Donations and legacies
2
Income from charitable activities
3
Other trading activities
4
Investments
5
Note
Income and endowments from:
Donations and legacies
2
Income from charitable activities
3
Other trading activities
4
Investments
5
Unrestricted
funds
Designated
funds
Restricted
funds
Year ending
31.3.2025
Year ending
31.3.2024
£
£
£
£
162,515
75
64,874
227,465
297,831
190
-
-
190
275
108
88,697
-
88,805
55,101
105
-
-
105
99
Total income 162,918
88,772
64,874
316,565
353,306
Expenditure on:
Raising funds
6
Expenditure on charitable activities
7
Ministry
Mission
Grants
Property
Support
25
118
-
143
165
33,718
9,372
-272
42,819
101,652
0
546
0
546
1,079
3,802
18,736
3,142
25,680
30,889
2,521
77,188
72,591
152,300
126,596
11,884
916
157
12,957
15,118
Total Expenditure on Charitable activity 51,925
106,758
75,617
234,300
275,334
Total expenditure 51,950
106,876
75,617
234,443
275,499
Net income / (expenditure) resources before
transfer
110,968
-18,104
-10,743
82,121
77,809
Transfers:
Gross transfers between funds - in
Gross transfers between funds - out
33,452
68,365
101,817
40,889
-101,817
-101,817
-40,889
Net movement in funds 9,151
15,348
57,622 82,121
77,809
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
138,635
1,059,733
93,313
1,291,681
1,213,872
147,786
1,075,081
150,935
1,373,802
1,213,872

10

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Balance Sheet as of 31 March 2025 – Charity Number: 1136466

As at As at
31/03/2025 31/03/2024
£ £
Fixed assets
Tangible Assets
Fixed Assets 13
~~SS~~
1,150,880
~~SS~~

~~SS~~
1,119,028
~~SS~~
~~SS~~ 1,150,880
~~SS~~

~~SS~~
1,119,028
~~SS~~
Current assets
Debtors 14 244,501 280,030
Cash At Bank And In Hand 15
~~rd~~
261,567
~~rd~~

~~rd~~
~~el~~
191,318
~~el~~
~~rd~~ 506,068
~~rd~~

~~rd~~
~~el~~
471,349
~~el~~
Liabilities
Creditors: Amounts Falling Due In One Year
Creditors: Amounts falling due after more than one year ~~rd~~
~~rd~~ 283,146
~~rd~~

~~rd~~
~~el~~
298,695
~~el~~
Net Current Assets
Total net assets less liabilities
~~rd~~
Net Asset surplus (deficit)
~~rd~~
1,373,802
~~rd~~

~~rd~~
~~el~~
1,291,681
~~el~~
Represented by Funds
General (Unrestricted)
Designated
Restricted
Fund Totals 1,373,802 1,291,681

The notes on pages 12 to 26 form an integral part of these accounts

and were approved by the trustees on 1/25/2026 and signed on their behalf by

Charlie Currie 1690C3C781C642B... Trustee (Chair)

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Magdalen Road Evangelical Free Church 1 Accounting Policies

a Basis of preparation

The accounts are prepared in accordance with the, Charities Statement of Recommended Practice (Charities SORP 2021), FRS102 and with the Charities Act 2011

Magdalen Road Evangelical Free Church is a registered charity, no. 1136466 and meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

b Income recognition

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

c Donations

Donations are accounted for gross when received. Fixed asset gifts in kind are recognized when receivable and are included at fair value.

d Legacies

Legacies are accounted for when probate has been completed, the amount of the legacy can be reliably quantified and the conditions of the legacy are within the control of the church.

e Investment Income

Investment income is included in the accounts in the year in which it is receivable.

f Expenditure recognition

All expenditure is accounted for on an accruals basis. Expenditure is recognized where there is a legal or constructive obligation to make payments to third parties, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

g

Costs of raising funds

The Church does not make formal appeals for funds, and expenditure on these items is therefore not material.

h Grants payable

The Church makes grants to people and organisations whose charitable objects complement its work. They are accounted for when the recipient has been notified of the grant and payment is unconditional.

i Support costs

Support costs are those that assist the work of the church but do not directly represent charitable activities and include office costs and governance cost. Where support costs cannot be directly attributed to particular headings they have been allocated to the cost of raising funds and expenditure on charitable activities on a basis consistent with the use of resources. This represents direct expenditure on the governance of the church. Most of the management is carried out without charge by volunteers. This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost to the volunteers for their service.

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j Fixed Assets

Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £1,000. They are initially recognised at cost, or for donated assets, at a reasonable estimate of their value on receipt.

There is no reliable information available for the cost of the church premises and so on first time adoption of FRS102, the insurance value used previously was adopted as deemed cost.

k Depreciation

Depreciation is provided on all fixed assets, other than freehold land, to write off the cost on a straight-line basis over their expected useful life, at the following rates

Freehold land Nil
Buildings 2%
Furniture and fittings 20%
Computers and equipment 33%

l Investment Assets

Investments are initially stated at cost. Subsequently they are measured at fair value with changes recognized in the Statement of Financial Activities if the shares are publicly traded or their fair value can otherwise be measured reliably. All other investment assets are shown at cost less impairment.

m Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for specific purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for specific purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Endowment funds represent those assets which must be held permanently by the charity. Income arising on the endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income. Any capital gains or losses arising on the investments form part of the fund. Investment management charges and legal advice relating to the fund are charged against the fund. The church has no endowment funds.

n

Employee benefits

The charity operates defined contribution plans for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payment obligations. The contributions are recognised as an expense when they are due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in an independently administered fund.

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2. Donations and Legacies

Donations and
Legacies
Offerings
Tax Refunds
Grants Received
Legacies received
Total
Unrestricted Designated
Restricted
31.3.2025
Unrestricted Designated
Restricted
31.3.2024
137,539
75
41,087
178,700
24,977
-
1,115
23,862
-
-
1,895
1,895
-
-
23,008
23,008
164,637
326
27,373
192,337
63,272
53
2,170
65,495
-
-
5,000
5,000
-
-
35,000
35,000
162,515
75
64,874
227,465
227,909
379
69,543
297,831

3 Investment Income

Investment Incom
Investment Incom
bank Interest
Total
Unrestricted Designated
Restricted
31.3.2025
Unrestricted Designated
Restricted
31.3.2024
e
e
105
-
-
105

99
-
-
99
105
-
-
105
99
-
-
99

4 Income from Charitable Activities

Income from Charita
Weekend Activities
Total
Unrestricted Designated Restricted
31.3.2025
Unrestricted Designated
Restricted
31.3.2024
ble Activities
190
-
-
190
275
-
-
275
190
-
-
190
275
-
-
275

5 Income from Other Trading Activities

Other Trading activiti
Room Hires
Bookstall
Total
Unrestricted Designated Restricted
31.3.2025
es
-
88,697
-
88,697
108
-
-
108
108
88,697
-
88,805
Unrestricted Designated Restricted 31.3.2024

-
55,048
-
55,048

53
-
-
53
53
55,048
-
55,101

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6 Raising Funds

Processing Costs
Total
Unrestricted Designated Restricted
31.3.2025
Unrestricted Designated Restricted
31.3.2024
25
118
-
143
-
165
-
165
25
118
-
143
-
165
-
165

7 Expenditure on Charitable Activities

Unrestricted Designated Restricted 31.3.2025 Unrestricted Designated Restricted 31.3.2024

Unrestricted Designated Restricted 31.3.2025 Unrestricted Designated Restricted 31.3.2024
Charitable activities
Ministry
Mission
Grants
Property
Support
Total

33,718
9,372
-273
42,817
-
546
-
546
3,802
18,736
3,142
25,680
2,521
77,188
72,591
152,300
11,884
916
157
12,957

91,758
9,033
859
101,649

50
1,029
-
1,079

5,026
17,046
8,817
30,889

3,102
80,265
43,231
126,598

14,212
905
-
15,117
51,925
106,758
75,617
234,300
114,148
108,278
52,907
275,333

8 Support costs

Unrestricted Designated Restricted 31.3.2025 Unrestricted Designated Restricted 31.3.2024

Unrestricted Designated Restricted 31.3.2025 Unrestricted Designated Restricted 31.3.2024
Support Costs
Staff
Office
Sundries
5,590
-
-
5,590
2,297
-
157
2,454
3,996
916
-
4,913

4,258
-
-
4,258

2,692
-
-
2,692

7,263
905
-
8,168
11,884
916
157
12,957
14,212
905
-
15,117

15

Docusign Envelope ID: 34CFC8BB-E58A-4E39-82FA-D48A7C13FB26

9 Expenditure

Expenditure
Ministry
Mission
Property
FY25
FY25
FY25
FY24
FY24
FY24
Direct
Charitable
Expenditure
Grants
Payable
Allocated
Support
Costs
Direct
Charitable
Expenditure
Grants
Payable
Allocated
Support
Costs
FY25
FY25
FY25
FY24
FY24
FY24
Direct
Charitable
Expenditure
Grants
Payable
Allocated
Support
Costs
Direct
Charitable
Expenditure
Grants
Payable
Allocated
Support
Costs
42,817
-
2,591
546
25,680
5,183
152,300
-
5,183
101,649
-
3,023
1,079
30,889
6,047
126,598
-
6,047
195,663
25,680
12,957
229,327
30,889
15,117

10 Grants Payable

Individuals
Organisation
Unrestricted Designated Restricted 31.3.2025 Unrestricted Designated Restricted 31.3.2024
-
17,236
3,142
20,378
3,802
1,500
-
5,302

-
16,546
8,817
25,363

5,026
500
-
5,526
3,802
18,736
3,142
25,680
5,026
17,046
8,817
30,889

11 Net Income for the year

31/03/2025 31/03/2024

Net income for the year is stated after charging / (crediting) auditors / independent examiners' remuneration Audit / independent examination 1,700 1,446

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Docusign Envelope ID: 34CFC8BB-E58A-4E39-82FA-D48A7C13FB26

12 Staff Costs and Trustee Expenses

12Staff Costs and Trustee Expenses
Year ending Year ending
31.3.2025 31.3.2024
£ £
Gross Salaries 35,543 84,229
Employer NI 2,410 7,626
Use of ER NI allowance -2,410 -5,000
Employer Pension 2,549 7,868
38,092 94,723
Andrew Sweasey as Pastor was remunerated the
following in the year ending 31.3.2025
£
Gross salary 12,506
Employer NI 1,412
Use of ER NI allowance -1,412
12,506
Employer Pension 1,001
13,507

Trustee expenses

Trustees were reimbursed £481 (2 trustees) for out of pocket expenses during the year ended 31.3.2025. (2024: £nil)

Related party transactions

A trustee, Pat Brittenden received during the year ended 31.3.2025 a mission grant of £1,366 ( 2024: £1.366) A trustee Jeremy Fowler received during the year ended 31.3.2025 a mission grant of £1,935. He became a trustee during the year ended 31.3.2025

A trustee, Andrew Sweasey in his role as Pastor received emoluments of £13,507 during the year ended 31.12.2025. He was reimbursed £3,635 in respect of removal costs before taking up appointment as Pastor. He was reimbursed £335 in expenses for his role as Pastor.

Key Management personnel

The church's key management personnel during the year ended 31 March 2025 are deemed to comprise the Pastor and other trustees as named within the Trustee Report. Total employment remuneration paid to the key management personnel during the year ended 31 March 2025 was £13,507 (2024: £28,028).

Trustee indemnity Insurance

Trustee indemnity insurance was taken out for the year as part of the Church's general insurance policy. Premium costs for indemnity insurance are not identified within the general insurance policy of £6,845

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Docusign Envelope ID: 34CFC8BB-E58A-4E39-82FA-D48A7C13FB26

13 Tangible Fixed Assets

Year ending 31.3.2025 Year ending 31.3.2025 Year ending 31.3.2025 Year ending 31.3.2025 Year ending 31.3.2024 Year ending 31.3.2024 Year ending 31.3.2024
Buildings Assets under
construction
Equipment Total Buildings Equipment Total
Cost
1st April 2024 1,190,455 -
-

1,190,455
1,190,455 -
1,190,455
Additions -
9,985
57,095 67,080 -
-

-
31st March 2025 1,190,455 9,985 57,095 1,257,535 1,190,455 1,190,455
Depreciation
1st April 2024 71,427 -
-

71,427
47,618 -
47,618
Charge for the
year
23,809 -
11,419
35,228 23,809 -
23,809
31st March 2025 95,236 - 11,419 106,655 71,427 -
71,427
Net book value
1st April 2024 1,119,028 - - 1,119,028 1,142,837 - 1,142,837
31st March 2025 1,095,219 9,985 45,676 1,150,880 1,119,028 -
1,119,028

As at 31 March 2025, there is a capital commitment of £19,187 towards the Yew Refurbishment which completes in year ending 31 March 2026.

14Debtors
Debtors due within 1 year
Prepaid Expenditure
HMRC Gift aid debtor
Accrued Income
Accounts Receivable
Debtors due outside 1 year
Development Partner
Total
31.3.2025
24,002
4,599
650
215,250
244,501
31.3.2024
28,990
35,000
790
215,250
280,030

The debtor greater than 1 year, relates to the remaining monies due to the Church from Cohesion Developments on (i) the completion of the sale of land at Essex Street ( £45,250) and (ii) the balance ( £170,000) on completion of building works on the site.

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Docusign Envelope ID: 34CFC8BB-E58A-4E39-82FA-D48A7C13FB26

15 Bank and Cash Balances

Current Asset - Cash At Bank And In Hand
Lloyds Current Account
Lloyds Deposit Account
Lloyds Fixed Term Deposit
Account
Total
16Creditors
Creditors due within 1 year
Accrued Expenditure
Accounts Payable
Agency Collections
Stewardship Bridging loan
expiring March 2023
Stewardship loan (<1 year)
Creditors due outside 1 year
Stewardship loan (>1 year)
Total
31.3.2025
121,344
9,483
130,740
261,567
31.3.2025
4,878
9
-
12,577
265,682
283,146
31.3.2024
181,939
9,379
191,318
31.3.2024
6,709
729
1,150
11,850
278,257
298,695

The church in July 2023 entered into a new loan arrangement with Stewardship Services (UKET) Limited for the sum of £295,570. The arrangement fees of £1,725 have been consolidated into the loan amount. This is a 15 year repayment loan with a variable rate of interest. The loan is secured on the Old Schoolhouse property. Post year end on 7 October 2025, the church made a non-scheduled capital repayment of £90,000 against the loan capital outstanding.

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Docusign Envelope ID: 34CFC8BB-E58A-4E39-82FA-D48A7C13FB26

17 Movement of Funds

Year ending 31.03.2025

Note on Gains/Los
Fund Opening Incoming Outgoing Transfers Transfer ses Closing
General (Unrestricted) 138,635 162,918 51,950 -101,817 a 147,786
Sub-totals 138,635 162,918 51,950 -101,817 - 147,786
Weekend Away (Designated) - - - - -
OS Ops (Designated) 16,286 88,697 63,785 11,916 b 53,114
OS (Designated) 1,043,395 - 23,809 - 1,019,586
Mission (Designated) 53 75 19,282 21,536 c 2,382
OS Dev (Designated)
Sub-totals 1,059,733 88,772 106,876 33,452 - 1,075,081
Mission (Restricted) 15,682 267 3,142 - 12,807
OS Dev (Restricted) 65,201 44,668 32,385 35,130 d 112,613
OS - Joseph Rank Trust
(Restricted) - 16,940 19,172 2,232 e 0
OS Purchase (Restricted) 5,242 2,400 21,034 31,000 f 17,608
Other (Restricted) 1,603 - - - 1,603
Special Needs (Restricted) 4,695 600 200 - 5,095
Special Collection (Restricted) - - -315 4 g 318
Trainee (Restricted) 891 - - - 891
Sub-totals 93,313 64,874 75,617 68,365 - 150,935
Totals 1,291,681 316,565 234,443 - - 1,373,802

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21

Docusign Envelope ID: 34CFC8BB-E58A-4E39-82FA-D48A7C13FB26

Year ending 31.03.2024

Gains/Loss
Fund Opening Incoming Outgoing Transfers es Closing
General (Unrestricted) 64,836 228,336 114,148 -40,389
-
138,635
Sub-totals 64,836 228,336 114,148 -40,389 - 138,635
Weekend Away (Designated) 14 - 208 194
-
-
OS Ops (Designated) 27,381 54,964 66,059 -
-
16,286
OS (Designated) 1,067,204 23,809 -
-
1,043,395
Mission (Designated) -1,526 463 18,366 19,482
-
53
Sub-totals 1,093,073 55,427 108,442 19,676
-
1,059,733
Mission (Restricted) 14,379 9,619 8,817 500
-
15,682
OS Dev (Restricted) 31,322 54,952 21,073 -
-
65,201
OS Purchase (Restricted) 4,187 3,000 22,158 20,213
-
5,242
Other (Restricted) 1,603 - - -
-
1,603
Special Needs (Restricted) 3,579 1,975 859 - - 4,695
Special Collection (Restricted) 3 -3 - - -
Trainee (Restricted) 891 - - - 891
Sub-totals 55,963 69,543 52,907 20,713 - 93,313
Totals 1,213,872 353,306 275,497 -
-
1,291,691

Funds and Purpose

Unrestricted and Designated Funds:

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Restricted Funds:

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Docusign Envelope ID: 34CFC8BB-E58A-4E39-82FA-D48A7C13FB26

18 Analysis of Net Assets

**2025 ** **2024 **
Unrestricted Designated Restricted 31.3.2025 Unrestricted Designated Restricted 31.3.2024
Fixed Assets - 1,095,219 55,661 1,150,880 - 1,119,028 - 1,119,028
Cash and Bank 128,548 41,116 91,903 261,567 117,639 21,765 51,914 191,318
Debtors 21,272 219,849 3,380 244,501 23,329 215,302 41,399 280,030
Creditors due <1 year 2,034 -15,421 -9 -17,464 -2,332 -18,105 -20,438
Creditors due >1 year - -265,682 -265,682 - -278,257 - -278,257
Total 147,786 1,075,081 150,935 1,373,802 138,635 1,059,733 93,313 1,291,683

19 Pensions

During the year employer’s pension contributions totalling £2,549 (2024: £7,868) were payable to defined contribution personal pension schemes. Pension contributions totalling £334 were owing at the balance sheet date (2024: £354). Two defined contribution pension schemes are in operation – Nest and True Potential.

20 Related Charities

In September 2017, a separate company called Magdalen Road Church Development Limited (company number 10964539) was established with the aim of holding the ownership of the church property. The company is controlled by several of the trustees of the church. The company has remained dormant since its incorporation. During the year ended 31 March 2025, the church paid company secretarial and accounts filing fees of £708 (2024: £1,050) for the company.

Subsequently, as noted in the Trustees report, the church established in February 2019 a charitable incorporated organisation (Charity number 1181872) to ultimately hold its property. The CIO remained dormant during the year ended 31 March 2025. The legal process to finalise the CIO and the transfer of the property is currently ongoing.

21 Custodian Trustee

As an unincorporated charity the church is not legally entitled to own property.

Daniel Steel and Patrick Brittenden who are both trustees of Magdalen Road Church hold the property on trust for the charity (1136466).

This arrangement will be revisited if and when Magdalen Road Free Church registered charity 1181872 becomes live. No transactions took place between the two charities in 2024/2025.

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22 Affiliations and Memberships

The church is an affiliate of the international Acts 29 network and is a member of the Federation of Independent Evangelical Churches and the Evangelical Alliance

23 Post-Balance Sheet Events

A one-off £200,000 donation was received post year end. The trustees were notified of this on 4 April 2025 and the gift was received later on in the financial year. The trustees asked the church members to suggest ways to use the donation during General Meetings and these suggestions were taken on board, including part repayment of the mortgage on the Old Schoolhouse and staffing.

24 Prior year Statement of Financial Activities

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Docusign Envelope ID: 34CFC8BB-E58A-4E39-82FA-D48A7C13FB26

Statement of Financial Activities for year ending 31.03.2024

Unrestricted
funds
Designated
funds
Restricted
funds
Year
ending
31.3.2024
Year
ending
31.3.2023
Note £ £ £ £ £
Income and endowments from:
Donations and legacies 2 227,909 379 69,543 297,831 220,188
Income from charitable activities 3 275 275 199
Other trading activities 4 53 55,048 55,101 45,300
Investments 5 99 99 83
Total income 228,336 55,427 69,543 353,306 265,768
Expenditure on:
Raising funds 6 165 165 553
Expenditure on charitable activities 7
Ministry 91,760 9,033 859 101,652 150,401
Mission 50 1,029 0 1,079 2,727
Grants 5,026 17,046 8,817 30,889 16,442
Property 3,099 80,266 43,231 126,596 90,305
Support 14,213 905 0 15,118 15,517
Total expenditure 114,148 108,443 52,907 275,497 275,945
Net income / (expenditure) resources
before transfer
114,188 -53,016 16,637 77,809 -10,177
Transfers:
Gross transfers between funds - in 20,176 20,713 40,889 27,831
Gross transfers between funds - out -40,389 -500 -40,889 -27,831
Other recognised gains / losses
Gains/losses on investment assets
Gains on revaluation, fixed assets, charity's own use
Net movement in funds 73,799 -33,340 37,350 77,809 -10,177
Reconciliation of funds
Total funds brought forward 64,836 1,093,073 55,963 1,213,872 1,224,049
Total funds carried forward 138,635 1,059,733 93,313 1,291,681 1,213,872

26