Registered Company Number 08073659 Registered Charity Number 1148192
Three Mile Cross Church REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025
Three Mile Cross Church Basingstoke Road Reading Berkshire RG7 1HF
Three Mile Cross Church
Contents
| Page | |
|---|---|
| General Information | 3 |
| Trustees' Report | 4 - 7 |
| Independent Examiner's Report | 8 - 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Notes to the Financial Statements | 12 - 18 |
2
Three Mile Cross Church
General Information
Trustees
Rev. Deon Esterhuizen Rudolf J Esterhuizen Robert Wheeler David Walker
Bankers
Lloyds Bank PLC 25 Gresham Street, London EC2V 7HN
Independent Examiner
Rachel Eden, FCMA Holy Brook Associates Ltd Thames Tower, Station Rd Reading RG1 1LX
3
Three Mile Cross Church
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 the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in December 2019. The trustees have complied with the duty in Section 4 of the 2006 Charities Act to have due regard to guidance by the Charity Commission in respect of public benefit.
Reference and Administrative details Registered company number: 8073659 (England and Wales) Registered Charity number: 1148192 Registered Office: Three Mile Cross Church Basingstoke Road Three Mile Cross Reading RG7 1HF Trustees: Rudolf Esterhuizen Rev. Deon Esterhuizen Robert Wheeler, (Chair) David Walker
Structure, Governance and Management
Governing document:
The charity is controlled by its governing document, memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees:
The trustees where possible should be a church member. In addition to the senior minister, Trustees may include two elder appointed trustees.
In accordance with charity law, further trustees may be appointed. Trustees are appointed on the basis that they accept the constitution and Basis of Faith. In addition, trustees are also appointed from church members with professional experience and leadership skills, in areas such as finance, law, HR, facilities management, etc. Trustees shall serve a one year term of office from their appointment at the annual church meeting until the next annual church meeting. There are no limits on the number of terms that may be served. Elder appointed Trustees have no fixed term. Trusteeship termination is detailed in the Articles of Association.
Buildings:
The building Three Mile Cross Church, together with the freehold, are the property of the charitable company.
Volunteers:
Volunteers are an essential part of church life, with most activities being supported by volunteers.
4
Three Mile Cross Church
Report of the Trustees for the year ended 31 December 2025 ( continued)
Mission and Vision
The charity's mission is to propagate the Christian faith and to spread the Gospel of Jesus Christ as revealed through the Holy Scriptures and by all means of communication whether visual, verbal or written through the use of Three Mile Cross Church or any other premises and facilities provided by the charity. Further details are in the Basis of Faith and Fellowship clause 2.1 to 6; which is regarded as the governing document.
When planning our activities for the year, the Trustees have considered the Charity 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 ordinary people to live out their faith through:
Worship and prayer; learning about The Gospel; developing their knowledge and trust in God. Provision of pastoral care for those in the congregation and the local community. Missionary and outreach work.
To facilitate this work it is important that we maintain the fabric of Three Mile Cross Church. The income and costs associated with the above are detailed in note 4 to the financial statements.
Achievements and Performance
Three Mile Cross Church (TMCC) trustees are dedicated to co-operate with the church elders and promoting the whole vision and mission of the church, pastoral, evangelistic, social and spiritual. The team has continued to grow in faith and knowledge and continue to operate efficiently.
We continue to welcome new families into our church and we have seen growth with new faces coming along and making TMCC their home church.
TMCC offers a range of services and prayer meetings during the week not only to the church community but to the local and wider community. Continued development and maintenance of the IT systems ensures the availability of sermons and prayer meetings online for those unable to attend and to associates further afield. We continue to see regular attendees online throughout the year making use of the valuable livestream service.
The Praise and Worship group has continued to develop and is regarded as an important integral part of any meeting. The Sunday evening service continues to grow and is a more reflective and sharing service. Evangelistic opportunities have continued with outreach to the local area as our outreach team continue to make inroads into the local community.
The continuation of the benevolent fund has proved beneficial to members and non-members. We continue to support on our premises The Vine Christian School as part of the vision, it is open for attendance from any sector and encourage local parents to view and continues to be highly successful.
5
Three Mile Cross Church
Report of the Trustees for the year ended 31 December 2025 ( continued)
Achievements and Performance (continued)
A number of improvements were made throughout the year for the upkeep of the building and this included new carpet tiles through downstairs and toilet facility refurbishments.
The building complex has also been used for other Christian groups for water baptism services, secular meetings and events including electoral voting.
We also continue to support associates in Israel and in the UK wherever possible. This includes regular food donations to Barnabas Aid through the food.gives program.
The trust has overseen major events in organising a church residential which is a financial commitment risk and a step of faith. However, the event was fully funded once again this year, and we made a small surplus. Other events were arranged throughout the year were well attended. This did not impact the finances of the church and good feedback was given.
We continue to build our fellowship and prepare for a busy year ahead
The charity holds reserves to cover day to day expenditure and for contingency as outlined in the funds section below
Investment Policy
Due to the relatively short time period between the receipt of funds and their expenditure, all the funds, with the exception of the Designated Fund, are held in cash. Funds not immediately required are held on deposit.
6
Three Mile Cross Church
Report of the Trustees for the year ended 31 December 2025 ( continued)
Funds
The Unrestricted Fund includes cash and other current assets that are not immediately available for the charity to use. As the charity is dependent upon its regular offerings, together with tax reclaimed on Gift Aid donations, to fund ongoing ministries, the trustees consider that the element of Unrestricted funds that were available for immediate use to be £7,696 (2024: £39,617). The policy on funds and reserves is reviewed annually.
Statement of Trustees Responsibilities
The trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the charitable company for that period. In preparing those financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charity SORP;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
On behalf of the Board:
Digitally signed by Deon Esterhuizen Deon DN: cn=Deon Esterhuizen, c=GB, o=Three Mile Cross Church, email=deon@tmc-church.org.uk Reason: I am approving this document Esterhuizen Location: Three Mile Cross, ReadingDate: 2026.07.13 12:36:36 +01'00'
Trustee - Deon Esterhuizen
13-Jul-26
Date:
7
Three Mile Cross Church
Independent examiner's report on the accounts
----- Start of picture text -----
Section A Independent Examiner’s Report
Report to the
trustees/directors/ Three Mile Cross Church
members of
On accounts for the year
31/12/2025
ended
Charity no.: 1148192 Company no.: 08073659
Set out on pages 10 - 18
I report to the charity trustees on my examination of the accounts of the
Company for the year ended 31/12/2025.
Responsibilities and basis As the charity’s trustees of the Company (who are also the directors of the
of report company 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”).
----- End of picture text -----
Having satisfied myself that the accounts of the Company are not required to be audited for this year 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. I have completed my examination. I confirm that no material matters have Independent examiner's come to my attention which gives me cause to believe that: statement
• accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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
- the accounts have not been prepared in accordance with the Charities SORP (FRS102).
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.
Signed: Date: 16th June 2026
8
| Name: Relevant professional qualification(s) or body (if any): Address: |
Thames Tower Station Rd, Reading RG1 1LX FCMA (Fellow of the Chartered Institute of Management Accountants) Rachel Eden |
|---|---|
Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose .
9
Three Mile Cross Church
Statement of Financial Activities For the year ended 31 December 2025
| Notes INCOME AND EXPENDITURE Income from: Donations 3 Interest receivable Charitable activities 4 Total Expenditure on: Charitable activities 5 Governance costs 6 Depreciation Total Net Movement of funds before depreciation Transfer between funds Funding of Capital purchases Net Movement of funds Funds b/fwd 1 January 2025 Funds carried forward at 31 December 2025 |
Unrestricted Restricted Designated Total Funds Funds funds 2025 £ £ £ £ 80,745 9,983 21,606 112,334 140 - 140 10,225 13,171 - 23,396 91,110 23,154 21,606 135,870 - 92,255 24,525 30,585 147,365 1,188 - - 1,188 - - 6,994 6,994 93,443 24,525 37,579 155,547 (2,333) (1,371) (15,974) (19,677) - - - - - - - (2,333) (1,371) (15,974) (19,677) 41,912 799,720 21,538 863,170 39,579 798,349 5,564 843,493 - - - 0 |
Total 2024 £ 105,958 207 19,834 125,999 - 115,558 1,138 4,625 116,696 9,303 - - 4,678 858,493 863,171 |
|---|---|---|
10
Three Mile Cross Church
Balance Sheet as at 31 December 2025
| Notes Fixed Assets Tangible fixed assets 13 Current Assets Debtors 14 Cash at Bank and in hand Liabilities falling due within one year Creditors 15 Net current assets Net Assets Funds Unrestricted Fund 16 Restricted Fund 16 Designated Fund 16 |
£ £ 788,276 4,377 51,994 56,371 1,154 55,217 843,493 39,579 798,349 5,564 843,493 0 - 2025 |
£ £ 793,021 3,165 68,088 71,253 1,104 70,149 863,170 39,617 798,796 24,757 863,170 2024 |
|---|---|---|
| 4,377 51,994 56,371 |
||
| 1,154 | ||
For the financial year ended 31 December 2025, the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year ended 31 December 2024 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
Approved by the trustees on
and signed on their behalf by
Digitally signed by Deon Esterhuizen Deon DN: cn=Deon Esterhuizen, c=GB, o=Three Mile Cross Church, email=deon@tmc-church.org.uk Reason: I am approving this document Esterhuizen Location: Three Mile Cross, ReadingDate: 2026.07.13 12:36:56 +01'00'
Trustee - Rev. Deon Esterhuizen
11
Three Mile Cross Church
Notes to the Accounts for the year ending 31 December 2025
1 Accounting Policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
a) Basis of preparation
The 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Three Mile Cross Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
b) Reconciliation with previous Generally Accepted Accounting Practice
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required, and concluded that no restatements are required.
c) Preparation of the accounts on a going concern basis
The trustees are of the view that on the basis of existing reserves and continued stable levels of donations the charity is a going concern.
d) Income
Voluntary income, including donations, gifts and legacies that provide core funding or are of general nature are recognised where there is entitlement to the funds, any performance conditions attached have been met, it is probable that the income will be received and the amount can be measured reliably. Such income is only deferred when:
The donor specifies that the grant or donation must only be used in future accounting periods; or The donor has imposed conditions which must be met before the charity has unconditional entitlement.
e) Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of church members is not recognised and refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
12
Three Mile Cross Church
Notes to the Accounts for the year ending 31 December 2025
1 Accounting Policies (continued)
f) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
g) Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work.
h) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds
- Expenditure on charitable activities includes the expenditure associated with
the maintenance of the church, pastoral team and gifts to missions.
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
i) Tangible fixed assets
The assets transferred at 1 January 2013 from Three Mile Cross Church Centre have been included at cost. It is not the policy of the charity to seek a revaluation of the property . Individual assets or building project expenses over £500 are capitalised at cost.
No depreciation is charged on freehold land or buildings. Other tangible fixed assets are depreciated on a straight line basis over the five years. Fully depreciated assets are written off.
j) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
12
Three Mile Cross Church
Notes to the Accounts for the year ended 31 December 2025
2 Legal status of the Charity
The Charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
3 Income from donations
| Offerings and Donations Return of restricted funds (land) Gift Aid Tax Refunded |
Unrestricted Restricted Designated Total Funds Funds funds 2025 £ £ £ £ 64,836 6,471 21,606 92,912 15,909 3,513 - 19,422 80,745 9,983 21,606 112,334 |
Total 2024 £ 87,359 18,599 105,958 |
|---|---|---|
Trustees and their related parties have made unconditional donations to the charity in the year. Such donations are a mix of regular donations where the donor is recorded by the charity for gift-aid purposes, and some are spontaneous cash gifts where only the gift and not the donor is recorded by the charity.
The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.
4 Income from Charitable Activities
| Church retreat/conference Venue hire Building Services Youth Income The Vine Christian School |
Unrestricted Restricted Designated Total Funds Funds funds 2025 £ £ £ £ - 13,171 - 13,171 50 - - 50 7,200 - - 7,200 600 2,375 10,225 13,171 - 20,421 |
Total 2024 £ 10,921 1,480 7,392 19,792 |
|---|---|---|
14
Three Mile Cross Church
Notes to the Accounts for the year ending 31 December 2025
5 Analysis of expenditure on charitable activities
| Salaries, National Insurance, Pension Staff Training Church gifts -Benevolent fund Gifts to other ministries Church camp/retreat/conference Utilities Insurance and Fire testing Printing, postage and stationery IT/Website/Streaming Sundry Rent Bank charges Licences and Subscriptions Gifts Ministry books, tapes, Sunday School Repairs and maintenance/Waste Refreshments, Kitchen & cleaning supplies Vehicle costs Equipment Events and Outreach The Vine ChristianSChool 6 Governance costs Legal and professional 7 Net income/(expenditure) for the year This is stated after charging: Depreciation |
Unrestricted Restricted Designated funds funds fund £ £ £ 39,929 - - - - 250 - - - 7,057 - - 16,462 - 9,005 - 3,750 - - 10 - - 1,836 - - 1,176 - - 24,407 - - 699 - - 1,648 - - - - - 842 - - - - 30,585 6,065 - - - - - - - - 238 1,006 - 2,400 - - |
Total 2025 £ 39,929 - 250 7,057 16,462 9,005 3,750 10 1,836 1,176 24,407 699 1,648 - 842 30,585 6,065 - - 1,244 2,400 147,365 (0) Total 2025 £ 1,188 1,188 Total 2025 £ 6,994 |
Total 2024 £ 39,533 1,357 150 6,607 9,680 9,816 3,463 - 1,498 737 22,602 652 1,556 - 285 5,717 5,037 - 5,084 1,784 - 115,558 Total 2024 £ 1,138 |
|---|---|---|---|
| 92,255 24,525 30,585 |
|||
| Unrestricted Restricted Designated funds funds fund £ £ £ 1,188 - - |
|||
| 1,188 - - |
1,138 | ||
| Unrestricted Restricted Designated funds funds fund £ £ £ 0 6,994 |
Total 2024 £ 4,625 |
15
Three Mile Cross Church
Notes to the Accounts for the year ending 31 December 2025
8 Summary of total expenditure
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Staff|Other|Total|Total|
|Gifts|costs|costs|2025|2024|
|£|£|£|£|£|
|Direct church expenditure|7,307|39,929|100,129|147,365|105,671|
|Governance|1,188|1,188|
|Depreciation|6,994|6,994|
|7,307|39,929|108,311|155,547|105,671|
|-|
----- End of picture text -----
9 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
----- Start of picture text -----
||||
|---|---|---|
|Total|Total|
|2025|2024|
|£|£|
|Salaries and wages|36,517|38,156|
|Payroll services|598|524|
|-|
|Employers NI|
|Pension costs|2,814|2,814|
|39,929|41,493|
----- End of picture text -----
No employees had employee benefits in excess of £60,000 (2024: nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred and are wholly charged to unrestricted funds.
No Trustee received payment for professional or other services supplied to the charity (2024: £nil).
----- Start of picture text -----
|||||
|---|---|---|---|
|The key management personnel of the charity, comprise the trustees and the pastoral team|
|Total employee benefits of the key management personnel of the Trust were|39,331|(2024|40,970|
----- End of picture text -----
10 Staff Numbers
The average monthly head count was 2 staff (2023: 2 staff) and the average monthly number of full-time equivalent employees (including casual and part-time staff) during the year were as follows:
----- Start of picture text -----
||||
|---|---|---|
|2025|2024|
|Number|Number|
|Ministry|1|1|
|Governance|
|Other|-|-|
|1|1|
----- End of picture text -----
16
Three Mile Cross Church
Notes to the Accounts for the year ending 31 December 2025
12 Corporation Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
13 Tangible fixed assets
| Tangible fixed assets Cost As at 1st January 2025 Additions in the year As at 31st December 2025 Depreciation As at 1st January 2025 Charge for the year As at 31st December 2025 Net book value As at 31st December 2025 As at 31 December 2024 Debtors and prepayments Gift Aid tax recoverable Prepayments Rent Deposit |
Freehold Land & Buildings £ |
Equipment Mini Bus £ £ 89,950 14,570 2,249 - |
Total £ |
|---|---|---|---|
| 788,276 | 892,796 | ||
| - | 2,249 | ||
| 788,276 | 92,199 14,570 |
895,045 | |
| - - - |
85,205 14,570 |
||
| 99,775 | |||
| 6,994 - |
6,994 | ||
| 92,199 14,570 |
106,769 | ||
| 788,276 | 0 0 |
788,276 | |
| 788,276 | 4,745 - |
793,021 | |
| - | - - |
- | |
| 2025 £ 1,902 - 2,475 4,377 |
2024 £ 690 - 2,475 |
||
| 3,165 |
14 Debtors and prepayments
17
Three Mile Cross Church
Notes to the Accounts for the year ending 31 December 2025
15 Liabilities falling due within one year
| Missionary commitments Accrued expenses Analysis of charitable funds Restricted Fund Property Other Outreach Church retreat Equipment Unrestricted fund General Designated fund (unrestricted) Building Improvement Total Funds |
Brought Forward Income Expenditure Captial purchase £ £ £ 786,683 - 6,027 9,983 (7,057) - - - 5,769 (1,006) 1,241 13,171 (16,462) 0 - - - |
2025 £ - 1,104 1,104 Inter-fund Deprecia- Transfers tion £ £ - - - - - - - - - - |
2024 £ - 1,080 |
|---|---|---|---|
| 1,080 | |||
| Carried Forward |
|||
| at 31.12.25 | |||
| £ | |||
| 786,683 | |||
| 8,953 - |
|||
| 4,763 | |||
| (2,050) 0 - |
|||
| 799,720 23,154 (24,525) - |
- - |
798,349 | |
| - - 41,912 91,110 (93,443) |
- | ||
| 39,579 | |||
| 41,912 91,110 (93,443) - |
- - |
39,579 | |
| 21,538 21,606 (30,585) |
|||
| - (6,994) |
5,564 | ||
| 21,538 21,606 (30,585) - |
- (6,994) |
5,564 | |
| 863,170 135,870 (148,553) - |
- (6,994) |
843,493 | |
| 0 0 (0) 0 |
16 Analysis of charitable funds
18