Charity Registration No. 1148672 CHRIST CHURCH, CREEKMOOR ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Hillosborne CHARTERED ACCOUNTANTS
CHRIST CHURCH, CREEKMOOR LEGAL AND ADMINISTRATIVE INFORMATION Truste08 R HaWKin5 S Williams M Bosscw N Pouton J "n9 JBar S BaThelt J BLHke P 8owker S K88n K Shelton L StU8rt H Tudter S Pcutgn Wood A Warr Appointed 27104r2025 Appoinled 27104r2025 CharSty number 1148672 Indapèndont examinor Hill 05M8 2 Winc418St8.. Pla North Stre81 Pcde Dorset BH15 INX
CHRIST CHURCH. CREEKMOOR CONTENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Pay8 Trnst88s' report Independent examin8rfs rwrt Slatemant offinan¢i4 actirfti85 9-10 Balance sheet 11 Notes to the firanaal Ststements 12-26
CHRIST CHURCH. CREEKMOOR TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEAIBER 2025 Trustees, Annual Report FOR THE YEAR ENDED 31 DECEMBER 2025 CHARITY COMMISSION FOR ENGLAND AND WALES Charlty name: CHRtST CHURCH, CREEKMOOR Charity reglstration nurnber: 1148672 Ob d Acttvlti•s SORP referonce Para 1.17 Sutnmary of lh8 purposes o., the charity 98 s8t out In 11$ goveming document C.iiist ChJrGI Cr8ekr.001 k% Ihe Cnurth at Ihe heart of Creekrnoor aiming t 10¥0 God t.roUgh Chisliar wothip. 4a'$1479 up ai8c4ples of all agBs to kjve & 10 58r¥e. We a ry lo kive our r.eybbours by s9rving L¥ur community unccnd¢.ionalty.. orJviding aGtivbes aTrJ facilities. 8¢xessIb & av8ilabl8 to au, 8uppoirg ¢hikl.'en. tsrnll8, young pÈ0p, oklarpoople & vulnerablè aduM5 through ts ChuKh Cownmunity Hub. Summary ol the rnain aCtlI1&S ITr relabon to those PuOse8 lor the pub.'ic b8nefit. in partIlar. th 8ctiviti88, proiects or sgrvices idenfir in the aGnunts. Pa 1.17and 1.19 We proviae a Ccmwnunity liuo kni the lo1 Sa a8 well as providing ps5toral carè and lie usièl [lti07S assoc4ated wth a Church. Thè Community Hub hosts actitieS run parkn&fship with Cornmunity agendes and GPS iF.cJudir.g a da.ty Community Café- Th8 Hub Café, Iwith volunteering Oppo[beS1.' Chldren. fsmily, and youth group$.' dem¢nlia- Irlendty groups (th volJnte- -ring Opportunit8} lo bling logelher those who leel lorety ard isda48d and to SUPDOrt those who ca lor olhets,. room hlr8 for the Commun ty and business8S. en Blanniig our arAivities lortre year. the incumbent and the PCC hay8 cansidered Iha Corffli5sion'5 9J4 on public bwefil, and partl¢ularly the 5Feafic guidance on charitse5 for Ihe advan¢em?nt of tel¥Jion. We try to enabk everyone' INe out theifaith as part of ¢xJr parish community. Statemant conffmilng Ihe'.rustees iave ha¢J regard lo Ihe guidance i55u2d by the h8rfty commiss)n on U1C benefft Para 1.18 SORP ref Para 1.38 PLAI on rant maklng Pdity on yocial Inveslment indu(Ing prcgram rèlated Inv88tmenl Conlribulion madg by vclunlegr5 Not icable Para 1.38 Not applib At Chr1 C.UrCn behpve in every mber ministry therelore as rnany pecple as possib are enwuRged 10 5UPPDrt the ministry of thg church In voluntsry (apa¢yty. Para 1.38 We havg 54 voluitÈers from Elector Rol of 11$ plu$ 9 member¥ from Iha Commu voILnteerln alThe Hubcafé,.
CHRIST CHURCH, CREEKMOOR TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 SORP Summeryof the main achvernen tsoflhe charfty, Identjfying the dfer9ce the chanV5 wDrk has made to-.he rGM6tarG 8sofits beneficiarie s and ar,y Chrysl Church is an An9lcan church with an e¢umontc41 wlL¥mewh0re 8varyon? 1$ wel¢ome regardless of.heir belts. Pkese refor to our $o¢ial medla link at for detsll¥ ol our ¢urgnt seMc65 acbvitses. Para 1.20 We are wery groteful the exteral lundets who hèva finap.Lially supporlgd Chrkst Church Craekrnoor and Ihe Community Hub for Creekmoor in 2025 induding The Hènry Smllh Charrty. Worshi and er We are keen to offer8 range ofsgrvices on Supday and during th¢wegk and ovorthe cour¥8 ¢1 the year Ihatour ¢trur¢h1omity and lMnty find both benef81 ar 5piritualtyfulfilling. 9am greakfa$t Church Sui,4tO for busy famlfes 10.30am se{¢8 gjltabk for811 or,d five streamed benefits to society as a whde. At IheAr)nual Parochid Chuth M6oting IAPCMI InApril 2025 Iheftwa5 a complète r8néwal of tiie ¢tOral Roll lage "e ar.d owl wilh 115 parishiongrn on the Eltoral Roll, 37 01 whom ate nol.Trsident n Ihe parBh. The average we8kty atterÈdance of different on a Sunday, counted in October 2025 was 78 adu115 11e yea.% and objerj Flus 11 yodng peotile. In addition, we had arh average of 4 peoplÈ engag.ng via ouronline platfomis eath wee Our Chrkrylmas 88NrMlactMks In 202A CA)n8j81ed ot.- Christmas Bonanza 1h 22Q v15itor5 Carol$ at Ghd$trnas lun¢h and PraY..a Memory Lang gmup Hbaurne School Chri5tinasASsefflY at Chr5t Churth reekmoor Nursery Chri5tsra5 matty a Christ Cuith CaiYJI servhx Christingla SeMcÉ Christmas Famty s8f¥iCa MKlnvJhl commun.on Chrisknnas Day Communron A8 well ae our regubr seNcgs. we enabk our¢omrnonlry lo lable and thank God al tha rri18Stones of the Iourn8y threugh lrfe. Through bapt15m w8 thank God for the gift of Irfa, in arrisgg public VLnVS are exchanged with (&)d's blesswig and through funeral seNic8s frends and family exp8$8 their grief aid gnie tlanks for Ilfe whkth is now complete in thi5 world and lo rJJrnmend .'he pewn into Gcrfs keeping. DJring 2026 Celgbraled four baptisms, no serwce ot Lryanksgwing tr Ihp birth ol a child. .N6 Confimiabons and no weddiws. Three fb"nerals heAI at a cMal0r1m. We ré-ognise l. Importan of pet>ole comlTrJ togelher to pray throughout the week as W811 as a Sunday, galk.enng fo.. p.'ayer on Tbe5day morriws and alternate Thursdays and Hdy CowmL Tricn on the other T.iursday$. A8 farni1S and youThg peopb often iavè otherdalms on thelr a Sunday, we proyide additional weekday 'Fr85tr. f .'e55ions' thr wor51lip. Christ Churth prolde8 2 'Fr85h EXpSSIonS. groups lor¢h.klrpTr and young people of all ages. lthen tre weekday Fresh Exp.rys&ons a Inddl. the weokly average attendancg in¢r808ed in October 2025 to an average 0179 adutts 116 years and older) rAv8 31 young P80pkn. Over half olthe Churr.i Memèership pert ol eklY hub groups which enable the spiritual rowth of members e liem to a¢h out Ic the le the rneel in thelr dail
CHRIST CHURCH, CREEKMOOR TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 INes. New for 2025, 'St8rf aThJ 'MoviThJ on. u)ur5es for peopb w8nlinu to explore th8 Christian fa¢h. Th& tstal nUb8T of Peop of al ages vAthwhieh Chri81 Church had regular a5 part of ib MmitrY in 2020 was 1515 11503 in 20241 Inckding 8101824 in 20241 Gnildiei and youp,g people. Thi5 numbe," .T.8ins higl tian Ihe previou5 year due to the increased d8mand for support for Chitdrep. and lamih'86. A h gh .iumli tsf lamliès and youn9 thlldrèn at8 5UPPOrted by our Chihlren, famity and you'.h teaTr. Deane nod The rnembers ol the PCC Sit on tho Dèarw Synod. This proe$ the PCC hmlh an Important link b6iw88n Ihe ¢arish and the Mder 5trucbJs of the church. We have a t8am of 14 Lay Pa5to•l A85istsDls tto are ovailabl& to p8Storal suppowl lo Ihose in th• chUh family and o)mmunity. Thè Minister tak86 Home CommunlL>n to any who request it. IS8lon outrna d eommuni W8 serve ourcommunjtyuncondltionaltyvth the folkniing activitvès tun from the Community Hub.. - 'The Hub Café, daity Communty Café 2gother TalAe- a c05y spae.n ¢afO for friendly that TK ub after S¢hooL8 dub (Fwh ExpressKJnsyTK Family IIAessy Churehl 1g..)ite Youth group IFrestr ExpresskJn$ Childmind8r8 drop 4) sesslon PlayZon& pa'e.4tlGaTr and todaler gnMJP wilh Christian input Chatterbox parer'Jcaw ènd Icyjdkr grD Two ueT Ones grups for vul1e1aè Mum8 Crealve ExPronS Craft group wth'Thoughl for the week. Book Group Prama Memory La g'oup run in partnership with thB Church Corn.uNlty Roon Hlre prGvtdiw athlitional adivllps InclwllNJ Pilat85, Slimmi Worta Fooo Bonk Collection and point The Churth website vAThv.ch8tCknUrchkn10Or.orY, Instagram and Facebook page ar& key ieth(lS of ¢ommJr.icalbDll to th8 ChLreh lam""ty and community alike, A weekty new51etter 15 also obl w41 paper COP availabtÈ on Sbnday. WE ¢ontinue Fneeling with Faithworks ¥Ve55ex, the Local NHS Primary Cat8 Nelwork 8nd Ihe next door 81.wood edal Cer.tr8 to nSider Community r8dSand wa look foNard to Offeng fijrther Comrnunrty $upFoV. as visor ar.d resoJffE5 perrnit.
CHRIST CHURCH, CREEKMOOR TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 R8v Reviw )1 the charity's finanaal P0611ion at the gnd Df the fiod Para 1.21 £11L,819 was Snt to prOld& for th8 Christiar Mini8try to the parish Induding a total of £45,823 ft)r Lqe parish shaT paKI lo the LICe. This prOVe$ for the 8tiP8ncs, housiTrJ, and p&4sKJp.8 of the CrgY. ExrdI Jr8 8xce8d8d incomg in our Unreslricted AccoknntlGeTher FJndsl Kg8ving 8 deficit of £3.234 in Uni8slrfct&d funds, Defore transfers. Atthe balance 5hefrtdate. tha amounts within Vnrestricted funds was £8.136. At the sbggostion ofArehdfran Antony MacRcw-Wood, part of the ndIng used lor .è retsnt bU11j extension was a £30?.000 unsecursd loan. repayable over 20 Yea from Ihe M&lhJd.sl Chapel ¢MCAI. As at 31112125 this ha5 £197,500 capitsl to be repa d. Th."s loan was approved st th6 Pa"ocl#l Church Counoil IPCCI rn88tings of 10101r2019 and 1011012019 ano supportèd by th& Saliqbury DK)¢e8e Board of Financ4. The PCC is updoted at ea¢1 meetlng re the O*f811 building fvnding 5ittJatK)n induding tr.• k>an. R8?aymenls tr the ban are fotEcasl to come from regular glvlnu specific81ty for Ihe kjan iiy Cnurth memiEr5. funurdi%fi9 Events and incom& from iring out the alOnal ¢hJrch spaw. statement explaining ttre pd cy for )119 resaNes slalSng th& are he Amount el seNes trgld Roasons for holaing zero reserves Details of fund taterially in deficit Explanation of 2ny uncertainlie about the charity ontinuing a5 a oin Par8 A5 at the end of 2025 it wa5 PCC pJlKy to Mnt51n £15.300 re$eNes ollectlNJ one ..onth'S general runni4g costs Jus cne tnonth of our Lx>ntrIttJQD to the Sa118bury Diocesa Icr thè Cost of Mission .Viir.istsy in Cre0kmDor. Para £15,3(KJ Para 1.22 NIA Para 1.24 Para 1.23 Not aM)Icab
CHRIST CHURCH, CREEKMOOR TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 tu Descri Type o. govarning docurn8nt (trust deed. royal ch3rt8rl lion of 's Inj$". Para As per Church ol England web$ite'. 'Whilsl Parothi8t Cfrurci CoLnraL8 IPCC81 are ch3riti88. they are govemed by tso Pi8ce8 ofchurch of England legislabon, caNed M8a8ur&$. Th8 Parorial Church Cobnci15 (POr5} measu 1956 88 hendad. Th¢ Church Representation Rules {contain8d in schedu 3 to th8 Synodkal Government measu 19 as amen(I 1.25 How Is the Charity consbluled? Trusle8 $eledon methods inD.ludlr.g dotslls of any cons".ilution81 provish)ns e.g. èlection to post or name of any PeOn or body ontided lo appoint on8 or more trustÈe5 Para 1.25 Parothial Churth Coun(4 Para 1.25 T.w m8tho-' of appoinlrwt of PCC.T.ombets ks S&t out in the Church Reprès&Thtation Rules. At Christ Cb.ur¢h e membersh',p of Ihe PCC cons sts of lh8 in¢umberl, Churchwaruens, the Licen Lay Minister ano nin8 memrS ad at the Annual ParochL21 Churth. Meei'.ng ar.d a nUmir Df CO•gpled merr.bets as approprlate. All who considerChristCriu.'ch'ffj-gtr.eirchur¢h and a'.l•nd seNk%s areencour8ged to register on lh8 EctOr81 Roll 8Tra 8taoo 'or elecbon to th& PCC. The PCC memb8r8 arg respork8ible for rnaking d8-i8icns on all watters of gen81 rxjncem and importance 10 lh8 parsh indudirig decidiryg on 0 th8 funi18 of ts PCC are to be sp8nt, The full PCC rnet 6 tirnes dJrin9 2025. Standin ComFnittee Required by law, thk3 conrn".ttee 4a5 I.e power to transact the bu5ines8 of thB PCC bptween its rreting8, SUb,e to ap.y directths glvon by tha Coun¢il. Finance Tea Meots 6 tSme$ psryear to MOThrand rtsykw ourfinancas plan for the fUre. Admin'sl t" e inf0m)a0Th Chrisl Churth, Creekmoor i% sllua'.e. on Noth.m8ad Drive. Poole. It 18 part of the Diocese of SalisbJry with n th8 ChJrch of England. The cortespDndÈnc8 addr8s5 Is Cfvrist Church, Northrnead Briwe. creek00r, Poo. BH17 7XZ Th8 PCC is a body coTrorat8 (PCC Powe Measure 1956, Church R8prè58ntation Rules 20Q61 alld Is charrty reg.steVea wilh tr8 Charfty Commissn. The PCC members 8eryed duriw ¢he year from the APCM on 27 Aprll 2025 are Ik%led b$low. Ministers The Revd Raclel Han$ The Revd W8ndy Pool6 Irelired Perni5sion to Offriat81 Lkxnsed La Mini8ler- Shirfey INIaM$ (PIO} Churchwardens- Mary4fBt Bossom NvJel Pouton licsn D E(hvard Chiptha58 Shirf8y Wdli8ms Janè
CHRIST CHURCH, CREEKMOOR TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Refer&n¢a and Administrativo detai18 Charfl name Chr1 Church cr8e100r Other name the thar. uses st6red cha'i nurnber Cha.'Ity's piindpal add56 1148672 cfr.risl Chtsrr*,. Nopthmead Drive. Creekmoor. Poob. BH17 7XZ Nèmès of tho ¢harfty tru$to0$ who manag¢ the ¢harJty January- Decemb¢r 2025 DHte¥ a¢t8d if not forwhole Name of p&rnon lor bo(tyl entltlod ear to a oint tru$tOè rfan ParoGhlal Church Council Tru8ts0 name Office lif any) Rachel Hawrfins Vicar M8rg2r8t Bo8som Nigel Poulon Edward ¢1p¢ha$0 Jane 9 Shirtey William8 Jo¢kie Barra$ Churchwarf8n Chutchwarden Deanery Synod Deanery SynrKI Dean8ry Synod Coundknr Cobnolbr R&S3ned 3010912025 Simon Barrett Jane Blake Phll Blake P8ta Bowker CouTrallor Councillor End of Errn 27104r2025 Aprxjinted 27102(r25 CoJncillor Sharon Keen Kaith Shelton Co-incilior Counoillor Councillor Lpa Stuart Helen Tuck8r Patricia Unswoth Counm0r COun10r Res gned 2710412025 Appoiqi8d 2710412025 Arnelte Warr Sue Pouton Counknillor Hon T.'easurer Co-opted Hon PGG Secretsry CtropAd L8ader5hip Co-optad Leadership Co4Trpt8d Leadership CMpted Bever Woc4 Ml-helle Bi End of terrn 2710412025 Anthony 805som nts.Marie Newman End of t8mi 27104f2025 End o., tenn 2710412025
CHRIST CHURCH, CREEKMOOR TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Do¢laratlort$ The Iru$tse$ dedaro thatthey have appm¥•d the tru8ts8s' report 8bov•. Slgn¢d on half of th• ¢harity's tTVSte8B SJgn•tur8181 Full nam8181 Po$tUon1o9 So¢mtsry, Chalr, etcl &cV fi(EL HAbK IPIS Chalr Date
CHRIST CHURCH, CREEKMOOR INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRIST CHURCH. CREEKMOOR I rèport lo the Im$lees on my examination of the financial statements of Chrl$l ChurBh, Ckma0[ (tho charttyl for the year ended 31 Decèmbef 2025. Responsibilities and ba$1$ of report As the Iruslees ol the ¢harity you are responsibl8 for the preparation of thg financlal stalemonts In ac£ordanrAg with the requliem8rts of the CharitiesAct 2011 Ilhe 2011 Act). I report in respect of my examinatton ol Iha chall8 financtal statements ¢8rriod out under seclion 145 of Ihe 2011 Act. In carying oul my ex2minatlDn I have follrywed all Ihe appllczble Directions given by thé Charity Comrnission under sectton 14515llbl ol the 2011 Act. Ind&pèndent 0xanne3 Statement Since the charity's gloss incomo exceeded £250,000 your eXaMir musl be a member of a trM)dy listèd In section 145 of the 2011 ACL l ¢onffirrn ihat l am qualrfied to undèrtakè the examination because l am a m9mbei of ICAEW, which is one of the11sled bodies. Your attentn 18 dtawn lo the fad that the chari* has prepared finanoal slalemenls in accordance with Accounting and Reporting by Charllies preparing thr aoxjunts in acLtsrdanGe with the Financial Reporbng Stand2rd applicable in the UK and RepLbli¢ o., Ireland IFRS 102) in prferen lo the Accounting and ReporJng by Charities.. Slalemenl of ReMMended Practice issu8d on 1 April 2005 which is referred lo in the extant regukilions bul has now been wnhdrawn. l urKlerstand that this has been done in order for finandal ststements to pde a true and fair vièw in accordance wlth Generally Ac¢xpled Accounting PracDc8 effe¢th for reporting periods beginning on or after 1 January 2015. I have compktèd my 8xamination. l o)nfirm Iha% no matters have come to my 8ttèntlon in connection with the &xamination giwng m& cause lo bdieve that in any mateiial resped.. accounting records were not kept in r•Scl of the charity as required by sectlon 130 of the 2011 Act., or Ihè financial stslemenls do not a(rd with those records.. or Ihts financlal stslemenls do not comply Mlh the applicable requirements ¢on¢erning the form and ca)nlènl of accounts sel out in the Charities IAc(x)unls and Reports) Regulations 2(X)8 olh&r than any rGquirem8nl that the awunls givo g true and fair view which is not a mattor cor,sidered as part ol an indepgndenl examinatlon. I have no wnceins and have me ac5$ no other malters in connectton wlth Ihe examination lo which attenlion should be drawn in this report in orderto gnable a proper underslanding of the finanal slalemgnls to bEt reached. Lucia Ball FCA Hlll Osborne Chartered Accountsnts 2 Winchester Place North Street Poole Dorsel BH15 1NX
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CHRIST CHURCH, CREEKMOOR BALANCE SHEET AS A T 31 DECEMBER 2025 2025 2024 Note5 Fixed assets Tangible assets 13 790 Cuyrgnt assets Debtors Cash al bank and in hand 14 3,001 112,527 122.135 122,135 115.528 Cr•dltorg: amounts falllng due wlthln onè year 16 17.824 18,036 Nel cufrenl assets 104.311 97,492 Total assets le$¥ ¢urrent Ilablllti 105,101 97,492 CrÈditors: amounts falllng duè after more than one y•ar 17 1182,SC()) {198,0) Net IlabSlltles tn,3991 (100,5081 Th&fund$ ofthe charity Reslricled income funds Unresln'cted funds~ general Unresfrf¢ted funds- designated 19 1122.8141 8,138 39,279 1159,6531 14,972 44.173 2Q IT7.399) 11LK),5D81 The financial 3lalements were approved by the truslees on . R Hawkn'ns Trustee 11
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policles Charfty Infomiation Christ Chur¢h. Creekmoor is a registered charity vthlch operates under the ParothiJ Church Council Powers Measurg. 1.4 A¢eounting convention The finanaal slalemenls have be8n prepared in a}anCe with the charity's goveming d1mont, the Charkles A¢t 2011 and 'AcGounting and Rèportiing by Charities-. Statement of RecoTnm8nded PraclKa appllcable lo tharrlies preparing their 8¢xounts in accordance with the Finan(¥al RepOTr9 SlandArd applicable in the UK and Reoublic of Ireland IFRS 102) {&ffett.e 1 January 2019)" Tha Chartty is a Public Benefit Entity as dtsffinod by FRS 102. The charity has taken advantage of the proisiiJns in the SORP for c4)ariUes apptying FRS 102 Upd810 Bulletin 1 not lo wepara a Statement of Cash Hows. Th8 financial statements have depaited from the Charities IAccounts and Reports) Regulation8 2008 only lo the extent required to provide a true and falr vrew. This departur& has invoivèd following the Slalemenl of Recommended Practice for (arilies appng FRS 102 ralher than the version of the Slalomenl of Recommended Practice which Is refeTred lo in the Regukuons but which has since been withdrawn. The flnanGial slalements are prepared in sterling, whth is the fundional currenw of lh9 thatity. Monetary amounts in these financAal slatemonts are rounded lo the nearest Q The ffinan(Jal slalemenls have been wepared under the Ixistorical cost convention, mixlified to indude the revaluation of certain finanal instrLFmenl$ al tsrr value. The princApd accounting pollThes adopleil are sel out below. 1.2 Golng concern Al the lime of app.'ovlng th& flnan¢lal $18lemenls, the Irus18es have a reasonable gxpectalion Ihal Ihe charity has adequate resources lo continue operational existence for thè fOr@wab future. Thus the trustees continu? lo adopt the going (x)n(*m ba815 of acxy)uirting In preparing Ihe finan81 81alem8nts. 1.3 Charitable funds Unre8".rided funds are avaitable for use at the dlscrelion of the trustees in furtherdn¢x Df their thariiable objectnies. R8strictèd funds are 8bblect to specifiG condfftons by donors OT grdntors as lo how thèy may used. The puiposes and uses of the restiicted funds are set out in the notes to the finanfaal slalemènts. 1.4 Income Income 15 cOgniSed when the charity is1oglY énllllod lo it after any perforniance condilions have been mel, the amounts can be measured rdiabty, and it Is prob8ble that inc4)rne will be rTried. Donation8 reivate lor the gener purpos8s of the chaiity are uediled lo unreslriGied funds. Donallons for purposes festrided by the wishes of the &)nor are taken to Restricted funds. Legades 8re rOgnIsed on receipt or othe1$& if the ¢h8rtty has been notified of an impBnding dlslrlbutlon, the amount is thown, and reIpt 15 expected. If the amount is not known, thè 18uacy is Irealed as contingènt assèt. Funds from acUvitl&s are a¢eounled fvv in the period the fijnds were r6rANable. The majorlty of the funds are darfved from fund$ raislng 1111eS and hire of Ihe church premises and halls. 12
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 AccoUnn9 pollclèg Icontinugdl 1.5 Expenditure Expenditure is recog.Yised once Iherè is a 94[ or conslNLve obligation lo Iransler eo)nomic neffi lo a Ihlrd party, h is probablo that a transfer ol nOmiC benefts will be required in seitlemanl. at)d tha amount of Ihg obl.'gaknon ean be moa8uied rdiabty. Expenditure is classified by athty. The costs of each activty afo made up of tho IDtal of direct CO518 and shared cos15. induding support o)sls involved in undertaking 08ch a¢lknty. Dlrect C0515 attTSbutable to a single actiw.ty are lOCated directty to that acbvity. Share(I costs whith contribute to more Ihan one activity and support ccsls wh::ch are not attribtjlablè to 8 single actTvrty ale appc)rtioned between (hose aclmlies on a basis ¢xJn&slent wxlh the use of tesources. Centtal staff costs are allocated on trie bas4$ of 1Smg spent, and depreclalw)n charg8s are alkKaled on the poriion ofthe asset's usa. Expendllure Is aGrxJunled for on an a¢otuals basis. 1.8 Tanglble fixed assèts Tangible fixed assets are inibalty measured at cost and subsaqugntiy measurgd at cost oi valuation, nel ol deprecialfon and any impaim)ent losses. Depreciation 18 regniSed so 88 to wiite off the cost or vuatiOn of assets less their residual values OV thèlr U8elul lives on the followng bases- Computer5 25% reducing balanca The gain or105s arising on tho disposal of an 8$$&t18 delemined as the differen(* beeen the sale proceèds and the carrying V£ of Inè ass81, and is recognised in the statement of )Inancial activitie5. 1.7 Impalmiont of flxèd assets Al each repo.ng end dale, the charity reviews the carrying amounts of its tangiblg 05S0tS to dg18imine whether there is any indication that those assets have suffiered an impalmienl 105s. 11 any such indication èxlsls, the recov6rabb amount of the asset Is estimated in order to determine th9 extent of the Irllpabrment 1088 IK 8nyl. 1.8 Cash and cash oqulvalènts Cash and cash eqUiv¢ntS include cash in hand, deposlts hekl al call with banks. other 8hort-tem liquid Inveslrnents wtth original matUriire5 Of three months or lessi and bank overdrafts. Bank overdrafts arÉ shown Ithin brOwingS in (rrent liabl1es. 1.9 Finan¢ial instruments The ¢harl',y has èlectèd lo apply fhe prowslons of Sedion 11 'BaS Flnan£xal Instruments, and Section 12 'Other Financial Insltumenls Issues, ol FRS 10210 all of its financial instruments. Financi instruments are recwnised in the charitys balance sheet when the charity becomes paty lo the ¢onlractu provisions of the instrument. Flnanclal assets and liabllth'es gre offset. th thts not amounts presonted In the financ5al Statem1, when there is a legal enforceable right lo set off the iecognised amounts and thgre is an intention lo settle on a nel basis or lo realise the asset and settle the lialty simultaneously. -13-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting polleles Icontlnuedl Bask financlal assets Baslc finan¢lal a55e15. which include debtors and cash and bank balan5, are initially measurad al transaalion prf¢e including transaction cr)515 and are sub5equen'fy carried at amorti5ed cost using the èff6elDJe interèst method unless Ihe arrangement conslylules a financing transa¢tion, where the IransadiDll 18 mgasuied al the present vdue of the future receipls discounted ot 8 m8thel rale ol interesl. Financlal a8sets asstfied as feceniable wilhin onè year are not amortised. Baslc financlal liabilitle Basic financial liabili118s, including Credito and bank loans arp initially recognised at Iran8action price unl the arr8ng8menl constitutes a financing Ir8nsacfion, where Ihè debt instrument is Theasud al the psent value of the future payments dlscounted al a market rale of InterÈsl. Financial liabiliu'es classlfied as payable within on8 yèar arè not amorti8ed. Oebl instruments are Subsequen carried al amortised cost. using the ?ff6cbvg inlÈre81 rale melhod. Trado creditors are OlgationS to pay for goods or services Ihal hav& been acqui{ in the ordinary rx>ursè of operallons from suppliers. Amounls Payab are dassffied as ojrrenl Ilabililies if payment is due within on8 year or less. If not. they are presend as non-currenl liabilities. Trade creditors are recognlsed iniknally at transaction price and subsequenuy measured at amoitisgd ¢x)st usirw the effedive interest melhod, Doro¢ognldon of flnanciai fbIlleS Finandal Ilabifities are derecognisad when the LariVs contracttjal obllgations expire or are discharged or ancelled. 1.10 Employe¢ beneflts The cost of any unused h(Aiday entilemenl is re¢DJnised in the period in whith Ihg èmpk)yo9'8 samces are received. Termination beneffts are recognised immediatety a$ an expense when the charity Is demonstrably committed lo t&rmlnatè tha &M0yent of an employee or to piowde lerminatp)n ben6ffts. 1.11 Fixed assets Consecrated land and buildin Moveable church frjmishin Consecrated and beneficed is exduded fom) the accounts by section 10 ofthe ChaiTb88 Ad 2011. No value Is placed on moveabb church fumishings hekl by th6 Churthwardèns on special trust for the P.C,C. and which require a .'aculty for disFY1 Sin the P.C.C. wnsioeis this to be inallenable propèrty. All expenditure Incurrèd during the year on G)nsefJated or benef8 buildings and moveabl8 church furnishings, whether m8inteDance or impiovement. is wrilten off as eXpendilU in the Statem6nt of Flnancial Acllvilies and soparalely disdosed. rlllGd accounting ¢$limate$ and Judgements In the application of the ¢haW8 a(yy)unting policies. the trustee3 are required lo make judg6m8nts, esllmales and as5umpllon5 aboui the carrying amount of a55ets and r.'abilities that aro not r8adily apparent from other Sour3. The estirnales and Sssooaled assurnptions are based on historical experience and other factors that a considerod lo be relevant. Actual results may oiffer from these eslimales. The estimates and underfying assumptions ar8 wiewed on an ongoing basss, Re$ln8 lo a¢Unting &sllm8les are recognised in the perfod in whith the 8stimale is revised where the revisi¢)n affects onty that Period, or in fhe period of the re$lOn and luture periods where the rnvislon sffeds both current and future pedods. 14-
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CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Income from Invèstmènts UnRstrE¢tsd Re$trl¢tsd funds funds 2026 2025 Total Unfystrl¢tsd Restrlcted funds funds 2024 2024 Totsl 2025 2024 CBF Depo%( Interest Bank Inl8r8sl 2.634 7CrfJ 2,934 716 2,934 716 7(YJ 2,634 700 3.334 3,650 3.650 Other inGom• Unrostrict•d Unrostrfcted fund$ funds 2025 2024 Insurancg cL8lms 5,197 Raising fund¥ Unrestrlctsd Unrestrlcted Restricted funds funds funds generdl dèsignated 2025 2025 Total Total 2025 2025 2024 Expenditure on rai81ng funds Charitable GMng- Mission Giwng inistry- Salisbury Dioces& Mlnisty- Church of England fees Mlnistry- Othors Granls payable Disc4pleshlp Chli dren and Youth Evangelism and Qlutreach Followship 20 5,660 45,823 5,52 47,162 1.215 1.034 728 1.781 24,735 74,158 1,083 45.823 199 743 11 439 754 439 2,402 25.619 83.240 1.027 1,097 1,305 25,133 2,993 158 80,163 869 49.102 86.701 29.808 165.611 157,422 Forthe year ended 31 Dee¢mber 2024 51.009 78,492 27,921 157,422 17-
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CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Truste08 Five of the Irugtee8 were paij salaries lotalling £82,54312024.' £84,334} during the year. The remuneration was not in connection with their rde as a trustè8. The employets 50aal secajrity costs in resp¢¢t of saiawies p81d lo fwstees totalled £1.49812024'. £5,548). The chadty made £1.32312024.. £1.333} of LX)ntributions to th& pension plan on behaw of thè Iruslees. Expenses paid to Trustees In the year lotslled $2,109. Thes8 expenses wèr8 in rèspect of 10 Trustee5 and consisted of Iravel expenses (£4971, phong gxponses {£500), confeience expen8es1£5351. hospitality1£4761 and superwsion1£1001. 10 Employeès The average monthly number of employees during Iho year was: Christ Church - 812024: 8) Employment cost8 2025 2024 Wages and Salaries OlhBr pension CDs15 112,961 1.621 110,704 1,614 114,582 112,318 19-
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CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 12 Taxatlon The charlty Is &xempl fmm tsxalion on Tts activilies because al its I)Me is applied for tharitabla purposes. 13 Tangible fixed assets Computer8 Cost Addthons 1,053 Al 31 Oecembgr 2025 1,053 Dfyprgciation and impaimient Depreciation charged in. the year 263 Al 31 December 2025 263 Carrying amount At 31 December 2025 790 14 Debtors 2D25 2024 Amounts falling due wllhln one year. other debtors 3.001 15 Loans and overdrafts 2026 2024 Bank loans 197.500 213,0 Payable wlhin one year Payable after one year IS,(0 182.500 15,000 198,00 Amounts Induded above whith fall due afterfNe Ye5= Payable by instslments 141,500 1 $7,OQHJ The bank loan Is repayable over a 20 year term by &monthty instalments. The inlgTesl rale on the loan as al 31 Dember 2025 is 5.65%. 21
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 16 Credliors: amounts falllng wlthln yr 2026 2024 Notes Bank loans Olhèr taxakn'on and social seojrity Accruals and deferred InrMe 15 15,000 916 1,8 15.CQO 1,218 1,818 17,824 18,03fj 17 Credltors: amounts falllng due after morn than y6ar 2025 2024 Notes Bank hjans 15 182,50 198,000 18 Rettrement benef schemes The ¢h8rily DrateS a defined contribution pen5iori scheme for all qualifying employees. The assets ol the scheme are held Separate from those of the charity in an independently adminlslered fvnd.
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 19 Rostrfctsd funds The restricted ndS of the charity comprise the unexpgnded ba18n¢%s of donathons and grants held on Iru8t subjeGt lo specific wnditions by donors 8$ to how they may be used. At 1 January 2025 Incomlng our Resour¢Ès èxpènded Tran$f•rn Galn$ and losses At31 December 2025 ADMIN- Worship admin CHIWRK- Ctsmmllnicalion sa19ry CHYtHPA- Chlldrenstyouth pastoral assist. DIS- Discretionary OVERSEAS- Ov6rsOaS missions ows. Outreach worker salaries RESERVES- Original building fundlcc rese sPECL- Fund for speual purposes YW- Youth Work OPSMGR- Operations Manager BUILDING- BuSlding loan repayment 137 (2.031) 1,843 1,168 (4.6951 6.1C4) 4,416 19,530 (25,613) 24,871 323 (501 273 2,571 2.383 11,9201 3.Q134 189 70 259 (213,000} 15.5 (197,500) 20.572 28.312 13.377) {22,2851 23.222 305 305 lo,7 116,0281 14.900 16,419 977 26.562 (11.758) {14,000) 1,781 1159.6531 100.096 165,472} 2,215 1122,8141 -23-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 19 Re¥trfctod fund¥ IContinu&dl Pr•vious yoar: At 1 January 2024 Incomlng Resourc resourctss exp•ndtd Trnnsf•rs Galns and los¥e8 At31 December 2024 ADMIN- Worship admin CHIWRK- Communication salary GHYFHPA. Chlldren81Youlh pastoral assist DIS- Olscr*tionary LORES- Liwe Oaks reseNes OVERSEAS- {1,89Y> 1,500 137 2.308 {4,653) 1,188 1.843 13,389 30.700 124,4801 (80} 19,529 1,062 (739) 323 4,792 (4,7921 Overseas missions 2,799 1.e62 (1,8901 2,571 ows- Outreach worker salaries RESERVES . Original buildir fundlcc rests SPECIAL- Fund lor Spacial purposes Unrealised gains I Ilosse51 movement OPSMGR- operations Manager 8UILDING- Building loan repaymenl 119 70 189 (232.236) 19,000 23S (213,WO) 23.712 6,139 (2,778) {6,5(Xll 20.573 305 305 8,910 .13,250 120,342) S,082 6,900 2.389 24,558 112,796) (12,9381 1236} 977 {171,91 S) 79,379 {69,5Tn 2,460 1159,653) -24-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 20 Unrestrithd lund$- designated These are unrestrt¢Aed fvnds which are material lo thè dritIS aL#les. At l January 2025 Incomlny resources R8sourcos expendKI Tr&nsf•rs At31 D*¢gmber 2025 CC- Hub Cafe DCIPLE- Ociple Men's Group FEES- Occasional fees FLOURISH- Womens ministy LPA- Deanery LPA OPENDOOR- Open door group PARGIV- Mission giving CCC cont. OUTREACH- Outr&8 REGEN- Gener81 reserves 21,552 119 78,082 70 610 (81,gs31 140) 1448) {56) {7501 18.931 149 (IS21 128 475 72 475 5.173 5,173 504 922 15,3(MJ 137 957 15.6401 5,799 11,5001 800 379 15,300 44,173 79,856 {88,13n 3,387 39,279 Pr•vlous year: Al 1 January 2024 Incomlng Re$¢>ur¢&s resources expended Transfe At31 December 2024 CC- Hub Cafe DCIPLE- tkiple Men's Group FEES- O¢cgsional fees FLQURISH- Wornens ministry LFA- Deanery LPA OPENDOOR- Open dooi group PARGIV- Mission grving CCC nt. OUTREACH - Oulreach fund REGEN- General reserve 10,529 119 83.6C6 {72.583) 21.552 119 2.124 11,215} 19)91 128 475 128 475 5.173 5,173 370 888 {5.476) 5,610 11.OCKJI 1.OCrf) 504 922 15.300 1,034 14,3(W) 31,758 86,988 179,2741 4,701 44,173 -25-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 21 Analy$ls of net as8¢ts b•twg•n funds Unrestrlcted Unrv$tri¢tod funds funds gènerdl designated 2025 2026 Restrlcted fund8 Total 2025 2025 Fund balances at 31 D•comb•r 2025 •rg TepreBented by. Tangible assets 790 CuThenl asselslOiab"'lilies) Long term liabilitie5 39,279 59.686 1182,5001 104,311 1182,5001 6,136 39,27 (122,8141 (77,3991 Unrgsblcted Unrestrletèd funds funds gèn*rdl 19nated 2024 2024 R•strfetèd funds Ttstsl 2024 2024 Fund balances at 31 Decembèr 2024 ar8 r•prnsented by: Current asselsllliabililiesl 14.972 Long lerrn liabilitie5 44,173 3B,347 (198,000) 97,492 1198,000) 14.972 44.173 (159,653) 1100,508} 22 R•lated party transactlons Transactlons wtth related partles The detsils of related party Iransaction$ that have tsken pla1 during the year are set out in note 9 and nolg 10.