Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
Registered number: 08288370 Charity number: 1149991
The Congregation at German Christ Church London (A company limited by guarantee)
Unaudited
Trustees' Report and Financial Statements
For the Year Ended 30 November 2025
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London
(A company limited by guarantee)
Contents
| Page | |
|---|---|
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 5 |
| Independent examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 - 22 |
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London
(A company limited by guarantee)
Reference and Administrative Details of the Charity, its Trustees and Advisers For the Year Ended 30 November 2025
| Trustees | Tina Armbrust |
|---|---|
| Arnold Holle | |
| Karin Purcell | |
| Ursula Vogt | |
| Udo Bauer (resigned 31 October 2025) | |
| Sybille de Vegvar | |
| Tania Wright | |
| Iris Goetz | |
| Clemens Lansing | |
| Dr Sebastian Fuhrmann (appointed 31 October 2025) | |
| Company registered number 08288370 Charity registered number 1149991 Registered office 78 Station Road Barnes London SW13 0LS Accountants UHY Hacker Young Chartered Accountants Thames House Roman Square Sittingbourne Kent ME10 4BJ Bankers HSBC Bank Plc 237 Brompton Road London SW3 2ER |
Page 1
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London
(A company limited by guarantee)
Trustees’ Report (continued) For the Year Ended 30 November 2025
The Directors, who are also the Trustees of The Congregation at German Christ Church London (‘the Charity’), present their report and the unaudited financial statements for the year ended 30 November 2025.
Reference and administrative details
Reference and administrative information set out on page 1 forms part of this report. The Trustees confirm that the financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice – Accounting and Reporting by Charities (Charities SORP (FRS 102) (second edition)).
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Congregation at German Christ Church London is a charitable company limited by guarantee. It was incorporated on 9 November 2012 and registered as a charity on 30 November 2012. The Congregation at German Christ Church London took over the main managing tasks of running the German Christ Church in Knightsbridge, London, which was previously undertaken by the Incorporated Trustees of the German Christ Church London Charity (registered charity number 251120). The activities of the charitable company commenced on 1 April 2013.
The charitable company’s objectives are clearly set out in the Memorandum and Articles of Association.
Church buildings
The church building is owned by the Incorporated Trustees of the German Christ Church London Charity and leased to the Congregation at German Christ Church London on a peppercorn rent. As agreed between the two organisations, the Congregation at German Christ Church London also holds a restricted fund of £50,000 which is held on trust for the Incorporated Trustees of the German Christ Church London Charity within a ‘Major Repair Fund’.
The Major Repair Fund may be used for items of significant expenditure in relation to the maintenance of the church building. The charitable company has agreed as part of its lease provision to contribute a sum of 5% of its annual membership contributions, currently capped at £5,000 per year, towards the Major Repair Fund which it will also hold for future use. The annual contribution will be reviewed every five years. The charitable company will report annually to the Trustees with regard to its contribution towards and use of the Major Repair Fund in accordance with the terms of its lease as tenant of the church building.
The Parsonage building is also owned by the Incorporated Trustees of the German Christ Church London Charity and provided to The Congregation at German Christ Church London charity on a peppercorn rent for serving Pastors of the German Christ Church to reside at this address during their period of employment. The Congregation at German Christ Church Charity makes an annual contribution of £4,000 to the Incorporated Trustees of the German Christ Church London Charity (to be adjusted for inflation every 5 years) towards cleaning, maintenance and decorating at the end of each pastor’s tenancy upon vacation of the property as required. By separate arrangement, a proportion of this service charge is paid for by one other church for who the pastor also serves. The Congregation at German Christ Church’s share of the service charge was 72.5%.
Method of appointment or election of Trustees
The management of the charitable company is the responsibility of the Trustees, who are also Directors under company law. Trustees are elected under the terms of the Company’s Memorandums and Articles of Association.
Page 2
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London
(A company limited by guarantee)
Trustees’ Report (continued) For the Year Ended 30 November 2025
The Trustees, being members of the charitable company, who served during the year and up to the date of this report are listed on page 1. According to the Articles of Association, from November 2012, committee members are elected by the members and become Directors and Trustees for the time of their involvement in the committee.
Risk management
The Trustees have addressed the major risks to which the charity is exposed and are satisfied that systems and procedures are in place to mitigate its exposure to those risks.
The main risk the Congregation at German Christ Church London faces is a decline in membership numbers. There is a considerable turnover among the Germans living in London and thus in the membership of the congregation. The Trustees have addressed the current situation and implemented procedures to secure long term membership and have made an assessment that the charitable company remains a going concern for the foreseeable future.
OBJECTIVES AND ACTIVITIES
Aims and Objectives
The Object of the Congregation is the advancement of the Christian faith in accordance with the rites, services and doctrines of the German Protestant Church, through the provision of services and pastoral care in German for German speaking Protestant Christians, and through preaching, administration of Sacraments and religious instruction based on the Gospel of Jesus Christ as testified in the Holy Scripture of the Old and New Testament, in the ecumenical creeds of the Ancient Church and in the confessional documents of the Reformation and the ‘Theological Declaration of the Confessing Synod of the German Evangelical Church of Barmen’ (1934).
Public benefit
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning future activities.
ACHIEVEMENTS AND PERFORMANCE
Between December 2024 to November 2025, we celebrated services in the Christuskirche on almost all Sundays; Exceptions where the 5th Sundays in December and May, which were celebrated ecumenically in St. Georg and St. Bonifatius respectively, as well as the Sunday after Christmas, on which no service was held. There were also services on Christmas and New Year's Eve and Good Friday, as well as a table supper on Maundy Thursday. Most services are also shared online, to allow congregation members who cannot travel to attend.
In Petersham services were celebrated monthly as well as on Pentecost and Christmas Eve.
In Reading, services are held on the third Sunday of each month. The congregation is small, but reliably present.
The attendance per service was between 8 and 80 people. Services are held in German. Occasionally ecumenical services as well as special celebrations are conducted bilingually (German and English), for example the Advent carol service which is organised jointly with the British-German Association (BGA). After every service the congregation offers a well-attended social event with coffee, tea and German cake.
Page 3
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London
(A company limited by guarantee)
Trustees’ Report (continued) For the Year Ended 30 November 2025
A team of volunteers provides a regular ‘Sunday School’ held monthly in parallel to the normal service in the Church. The Sunday School attendance varies greatly, between 0 and 5 children.
As the pastor had to return to Germany prematurely at short notice in October 2023, the pastoral assistant as well as a part-time interim pastor and other volunteers were supporting the congregation. The interim pastor returned to Germany in July 2025, and the pastoral assistant contract finished at the same time. The new full-time pastor arrived in August 2025 following a renovation of the parsonage. The church council is currently reviewing options for the future of the pastoral assistant role.
During the year there have been:
-
5 children baptized;
-
9 young people confirmed;
-
0 couples wedded and;
-
0 memorial services took place.
The congregation offers the following groups which meet regularly thus contributing to the life of the congregation:
-
Tacheles – for age group 20 – 50;
-
Kaffeeklatsch – for elderly congregation members;
-
Gesprächskreis - theological discussion group
-
Gemeinde unterwegs – bi-monthly guided tours to churches and other places of interests (in cooperation with the German churches in London East)
A newsletter is sent on a quarterly basis to members and friends of the congregation. The website is now the main source for information for members. There is an additional short weekly newsletter sent out by email called “Mutmacher”, which is very well received.
FINANCIAL REVIEW
During the year to 30 November 2025, the charitable company received income of £172,607 (2024: £172,568) and contributed £154,746 (2024: £143,449) towards its charitable activities. The costs of raising funds of £1,177 (2024: £723) brings the total expenditure incurred by the charitable company to £155,923 (2024: £144,172). The accumulated funds at the year-end are £894,552 (2024: £853,574).
The Congregation at German Christ Church London shares the cost of the pastor and other associated expenditure with the German Speaking, Evangelical Lutheran Congregation in Oxford. This Parochial Area (PAB) incorporates the German churches of Knightsbridge and Oxford. Included within income and expenditure for the year are amounts incurred directly by the PAB each year and this is used to fund these activities. During the year, the Congregation at German Christ Church London contributed £38,454 to the PAB (2024: £44,675). In addition, the PAB generated direct income of which £33,169 (2024: £10,037) related to the charity. Total costs of £58,841 (2024: £75,166) incurred by the PAB have been included within charitable activities in the Statement of Financial Activities.
Reserves policy
It is the policy of the Trustees to hold a sum sufficient to cover any repair and construction work which might occur during the financial year. This has been set at £50,000 and this amount is held within restricted funds as a Major Repair Fund. As noted on page 2, the Major Repair Fund is increased each year by 5% of the annual membership contributions. Following expenditure of £Nil (2024: £9,032) relating to building improvements, the balance of the Major Repair Fund at 30 November 2025 was £73,174 (2024: £68,392).
Page 4
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London
(A company limited by guarantee)
Trustees’ Report (continued) For the Year Ended 30 November 2025
The Trustees consider the unrestricted reserves to be the fully distributable reserves of the charitable company. This is calculated as total unrestricted reserves less the value of fixed assets and amounts that have been designated. At 30 November 2025, designated funds totalled £345,109 (2024: £345,109), including fixed assets with a net book value of £139,225 (2024: £151,746), leaving freely distributable reserves of £476,269 (2024: £440,073). The Trustees recognise the need to hold reserves for the maintenance of core charitable activities in the event of income shortfalls. The Trustees have reviewed the level of unrestricted funds available to 30 November 2025 in accordance with this policy and have determined that the free reserves at the Balance Sheet date meet the objective.
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP (FRS 102);
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
Approval
Approved by order of the members of the board of Trustees and signed on their behalf by:
Clemens Lansing Date: 26 August 2026
Page 5
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Independent Examiner's Report For the Year Ended 30 November 2025
Independent Examiner's Report to the Trustees of The Congregation at German Christ Church London ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 30 November 2025.
Responsibilities and Basis of Report
As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.
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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Dated: 26 August 2026 Tracey Moore BFP ACA
UHY Hacker Young
Chartered Accountants Thames House Roman Square Sittingbourne Kent ME10 4BJ
Page 6
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Statement of financial activities (incorporating income and expenditure account) For the Year Ended 30 November 2025
| Note Income from: Donations and legacies 3 Other trading activities 4 Investments 5 Total income Expenditure on: Raising funds 6,7 Charitable activities Total expenditure Net income before net gains on investments Net gains on investments Net income Transfers between funds 17 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2025 £ 150,596 8,384 8,404 167,384 1,177 150,646 151,823 15,561 24,294 39,855 (3,659) 36,196 785,182 36,196 821,378 |
Restricted funds 2025 £ 4,100 - 1,123 5,223 - 4,100 4,100 1,123 - 1,123 3,659 4,782 68,392 4,782 73,174 |
Total funds 2025 £ 154,696 8,384 9,527 172,607 1,177 154,746 155,923 16,684 24,294 40,978 - 40,978 853,574 40,978 894,552 |
Total funds 2024 £ 145,987 13,244 13,337 |
|---|---|---|---|---|
| 172,568 | ||||
| 723 143,449 |
||||
| 144,172 | ||||
| 28,396 9,208 |
||||
| 37,604 - |
||||
| 37,604 | ||||
| 815,970 37,604 |
||||
| 853,574 |
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 9 to 22 form part of these financial statements.
Page 7
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee) Registered number: 08288370
Balance Sheet As at 30 November 2025
| Note Fixed assets Tangible assets 11 Investments 12 Current assets Debtors 13 Investments 14 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 15 Net current assets Total net assets Charity funds Restricted funds 17 Unrestricted funds 17 Total funds |
33,970 355,636 182,328 571,934 (4,345) |
2025 £ 139,225 187,738 567,589 894,552 73,174 821,378 894,552 |
22,469 341,752 171,276 535,497 (4,694) |
2024 £ 151,746 171,025 530,803 |
|---|---|---|---|---|
| 853,574 | ||||
| 68,392 785,182 |
||||
| 853,574 |
The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Clemens Lansing
Date: 26 August 2026
The notes on pages 9 to 22 form part of these financial statements.
Page 8
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Notes to the Financial Statements For the Year Ended 30 November 2025
1. General information
The Congregation at German Christ Church London is a charitable company registered in England and Wales, company registration number 08288370 and charity registration number 1149991. It was incorporated on 9 November 2012 and registered as a charity on 30 November 2012 and is governed by its memorandum and articles of association. The registered office is 78 Station Road, London, SW13 0LS. These financial statement are for the year ended 30 November 2024.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Congregation at German Christ Church London 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.
The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” and the Charities SORP (FRS 102):
-
The requirements of Section 6, Statement of Changes in Equity; and
-
- The requirements of Section 7, Statement of Cash Flow.
The preparation of the financial statements requires the trustees to make estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities at the date of the financial statements. If in the future such estimates and assumptions, which are based on the trustees’; best judgement at the date of the financial statement, deviate from the actual circumstances, the original estimate and assumptions will be modified as appropriate in the year in which the circumstances change. The managing trustees consider that there are no key sources of estimates uncertainty.
2.2 Income
All income is included in the Statement of Financial Activities (SOFA) when the charitable company is legally entilted to the income and the amount can be quantified with reasonable certainity.
Page 9
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Notes to the Financial Statements For the Year Ended 30 November 2025
2. Accounting policies (continued)
2.3 Expenditure
Expenditure is recognised on an accruals basis, inclusive of Value Added Tax.
Cost of raising funds comprise the costs incurred in connection with fund-raising activities and the preparations thereof.
Charitable activities expenditure comprise costs identifiable as wholly or mainly in support of the charitable company’s objectives.
Governance costs comprise the costs of meeting statutory requirements, including accountancy fees.
The cost of donated services is only recognised in the Statement of Financial Activities where an estimate of the cost to the charitable company can be reliably made, that being the price that would be paid in an open market for the service or facility.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
2.4 Taxation
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
- Fixtures and fittings Between 5 and 50 years
Page 10
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Notes to the Financial Statements For the Year Ended 30 November 2025
2. Accounting policies (continued)
2.6 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.
2.7 Financial instruments
The Charity only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loan balances. All financial assets and liabilities are payable within 12 months and are measured at the transaction price less provisions for impairment.
2.8 Fund accounting
General funds are unrestricted funds which 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 particular 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 particular purposes. The costs 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.
Investment income, gains and losses are allocated to the appropriate fund.
Page 11
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Notes to the Financial Statements For the Year Ended 30 November 2025
3. Income from donations and legacies
| Unrestricted funds 2025 Restricted funds 2025 £ £ Donations Donations, legacies and collections 80,786 4,100 Gift aid 13,155 - Grants received 56,625 - Donations 30 - Total 2023 30 - Total 2025 150,596 4,100 Total 2024 142,550 3,437 4. Income from other trading activities Income from fundraising events Unrestricted funds 2025 £ Weddings, funerals and christenings 150 Other fundraising events 544 Rents received 7,690 Total 2025 8,384 Total 2024 13,244 |
Total funds 2025 £ 84,886 13,155 56,625 30 30 154,696 145,987 Total funds 2025 £ 150 544 7,690 8,384 13,244 |
Total funds 2024 £ 111,603 25,654 8,700 30 |
|---|---|---|
| 30 | ||
| 145,987 | ||
| Total funds 2024 £ - 2,374 10,870 |
||
| 13,244 | ||
Page 12
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Notes to the Financial Statements For the Year Ended 30 November 2025
5. Investment income
| Unrestricted funds 2025 £ Income from local listed investments 7,440 Investment income - other 964 8,404 Total 2024 11,945 |
Restricted funds 2025 £ - 1,123 1,123 1,392 |
Total funds 2025 £ 7,440 2,087 9,527 13,337 |
Total funds 2024 £ 3,963 9,374 |
|---|---|---|---|
| 13,337 | |||
6. Expenditure on raising funds
Costs of raising voluntary income
| Unrestricted funds 2025 £ Sundry costs 40 Total 2024 329 |
Total funds 2025 £ 40 329 |
Total funds 2024 £ 329 |
|---|---|---|
Page 13
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Notes to the Financial Statements For the Year Ended 30 November 2025
7. Investment management costs
| Unrestricted funds 2025 £ Investment management fees 1,137 Total 2024 394 |
Total funds 2025 £ 1,137 394 |
Total funds 2024 £ 394 |
|---|---|---|
8. Analysis of expenditure by activities
| Synod and pastoral Community work and donations Service & building maintenance Governance Total 2025 Total 2024 |
Activities undertaken directly 2025 £ 72,207 11,343 62,984 8,212 154,746 143,449 |
Total funds 2025 £ 72,207 11,343 62,984 8,212 154,746 143,449 |
Total funds 2024 £ 49,942 10,545 74,837 8,125 |
|---|---|---|---|
| 143,449 | |||
Page 14
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Notes to the Financial Statements For the Year Ended 30 November 2025
8. Analysis of expenditure by activities (continued)
Analysis of direct costs
| Depreciation Synod fees Pastoral assistant Parish Work Donations to charities Cleaning Organist Insurance Building costs Repairs and maintenance Utilities Travel costs Office supplies Sundry Independent examiner's fee Legal fees Secretarial Bank charges Total 2024 |
Synod and pastoral 2025 £ - 28,772 43,435 - - - - - - - - - - - - - - - 72,207 49,942 |
Community work and donations 2025 £ - - - 7,243 4,100 - - - - - - - - - - - - - 11,343 10,545 |
Service & building maintenance 2025 Governance 2025 Total funds 2025 Total funds 2024 £ £ £ £ 12,521 - 12,521 12,521 - - 28,772 9,327 - - 43,435 40,615 - - 7,243 7,108 - - 4,100 3,437 4,195 - 4,195 4,143 8,696 - 8,696 7,062 10,451 - 10,451 10,272 4,387 - 4,387 5,778 4,511 - 4,511 11,895 12,436 - 12,436 10,952 2,434 - 2,434 3,679 644 - 644 751 2,709 - 2,709 7,784 - 4,200 4,200 4,200 - 168 168 102 - 3,668 3,668 3,600 - 176 176 223 62,984 8,212 154,746 143,449 74,837 8,125 143,449 |
|---|---|---|---|
Page 15
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Notes to the Financial Statements For the Year Ended 30 November 2025
9. Independent examiner's remuneration
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Fees payable to the Charity's independent examiner for the independent | ||
| examination of the Charity's annual accounts | 4,200 | 4,200 |
10. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .
The Trustees consider themselves the key management personnel of the Charity in charge of directing and controlling the Charity.
During the year ended 30 November 2025, no Trustee expenses have been incurred (2024 - £NIL) .
11. Tangible fixed assets
| Cost At 1 December 2024 At 30 November 2025 Depreciation At 1 December 2024 Charge for the year At 30 November 2025 Net book value At 30 November 2025 At 30 November 2024 |
Furniture and equipment £ 537,180 |
|---|---|
| 537,180 | |
| 385,434 12,521 |
|
| 397,955 | |
| 139,225 | |
| 151,746 |
Page 16
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Notes to the Financial Statements For the Year Ended 30 November 2025
12. Fixed asset investments
| Valuation Additions Revaluations At 30 November 2025 |
Listed investments £ 171,025 16,713 |
|---|---|
| 187,738 |
. Investment at market value comprise:
| Unrestricted funds 2025 £ Equities 140,188 Bonds 18,107 Alternatives 22,074 Cash 7,369 187,738 |
Endowment funds 2025 £ - - - - - |
Total funds 2025 £ 140,188 18,107 22,074 7,369 |
|---|---|---|
| 187,738 |
13. Debtors
| Due within one year Amounts owed by the PAB Other debtors Accrued income Current asset investments Unlisted investments (liquid) |
2025 £ 20,816 - 13,154 33,970 2025 £ 355,636 |
2024 £ 8,035 1,275 13,159 |
|---|---|---|
| 22,469 | ||
| 2024 £ 341,752 |
14. Current asset investments
Unlisted investments (liquid)
Page 17
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Notes to the Financial Statements For the Year Ended 30 November 2025
15. Creditors: Amounts falling due within one year
| Accruals 16. Financial instruments Financial assets Financial assets measured at fair value through income and expenditure |
2025 £ 4,345 2025 £ 537,964 |
2024 £ 4,694 |
|---|---|---|
| 2024 £ 513,028 |
Financial assets measured at fair value comprise cash at bank and in hand.
Page 18
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Notes to the Financial Statements For the Year Ended 30 November 2025
17. Statement of funds
Statement of funds - current year
| Unrestricted funds Designated funds Fixed Assets Asset Replacement Church Accessibility Pastoral Service General funds General Funds Total Unrestricted funds Restricted funds Donations to charities Major repair fund Total of funds |
Balance at 1 December 2024 £ 151,746 121,943 50,000 21,420 345,109 440,073 785,182 - 68,392 68,392 853,574 |
Income £ - - - - - 167,384 167,384 4,100 1,123 5,223 172,607 |
Expenditure £ (12,521) - - (28,772) (41,293) (110,530) (151,823) (4,100) - (4,100) (155,923) |
Transfers in/out £ - 12,521 - 28,772 41,293 (44,952) (3,659) - 3,659 3,659 - |
Gains/ (Losses) £ - - - - - 24,294 24,294 - - - 24,294 |
Balance at 30 November 2025 £ 139,225 134,464 50,000 21,420 |
|---|---|---|---|---|---|---|
| 345,109 | ||||||
| 476,269 | ||||||
| 821,378 | ||||||
| - 73,174 |
||||||
| 73,174 | ||||||
| 894,552 |
Page 19
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Notes to the Financial Statements For the Year Ended 30 November 2025
17. Statement of funds (continued)
Fixed Assets
This represents the net book value of the fixed assets held. This will be spent over the useful life of fixed assets as described in the accounting policies, in note 2.5.
Asset Replacement
This fund will be used for replacement of the fixed assets of the church as and when required. The value of the fixed asset depreciation will be transferred from general unrestricted funds to the Asset Replacement fund each year. The current year transfer represents the 2025 depreciation changes.
Church Accessibility
These funds have been designated for building improvements, in particular to ensure there is adequate access and facilities for everyone. Planning has already begun on this work and it is anticipated that this fund will be fully spent by 2026.
Pastoral Service
This represents the annual commitment to the pastoral service for the upcoming financial year which is paid to the Synod. At the 2022 AGM the synod decided that to cancel the annual commitment until 2027 and instead revise the amount due each year according to the cost. The amount for 2025 is valued at £28,772.
Donations to charities
Income collected from the congregation for a specific charity is placed in a restricted fund and paid to the relevant charity following this collection.
Major Repair Fund
As detailed more fully in the Trustees’ Report, and in accordance with the transfer agreement held with the German Christ Church London Charity, £50,000 is held on trust by that charity for the use of maintenance and improvement works on the church when required. Per the church lease agreement, the Congregation at German Christ Church is required to make a repair contribution to this fund totalling 5% of membership income received in the year, and a transfer of £3,659 has therefore been made.
Page 20
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Notes to the Financial Statements For the Year Ended 30 November 2025
17. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds Designated funds Fixed Assets Asset Replacement Church Accessibility Pastoral Service General funds General Funds Total Unrestricted funds Restricted funds Donations to charities Major repair fund Total of funds |
Balance at 1 December 2023 £ 164,267 109,422 50,000 21,420 345,109 398,314 743,423 - 72,547 72,547 815,970 |
Income £ - - - - - 167,739 167,739 3,437 1,392 4,829 172,568 |
Expenditure £ (12,521) - - (9,327) (21,848) (109,855) (131,703) (3,437) (9,032) (12,469) (144,172) |
Transfers in/out £ - 12,521 - 9,327 21,848 (25,333) (3,485) - 3,485 3,485 - |
Gains/ (Losses) £ - - - - - 9,208 9,208 - - - 9,208 |
Balance at 30 November 2024 £ 151,746 121,943 50,000 21,420 |
|---|---|---|---|---|---|---|
| 345,109 | ||||||
| 440,073 | ||||||
| 785,182 | ||||||
| - 68,392 |
||||||
| 68,392 | ||||||
| 853,574 |
Page 21
Docusign Envelope ID: C9711E5D-0D0A-8EF3-81C8-7306CFF3DB2B
The Congregation at German Christ Church London (A company limited by guarantee)
Notes to the Financial Statements For the Year Ended 30 November 2025
18. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Unrestricted funds 2025 £ Tangible fixed assets 139,225 Fixed asset investments 187,738 Current assets 498,760 Creditors due within one year (4,345) Total 821,378 |
Restricted funds 2025 £ - - 73,174 - 73,174 |
Total funds 2025 £ 139,225 187,738 571,934 (4,345) 894,552 |
|---|---|---|
Analysis of net assets between funds - prior year
| Tangible fixed assets Fixed asset investments Current assets Creditors due within one year Total |
Unrestricted funds 2024 £ 151,746 171,025 467,105 (4,694) 785,182 |
Restricted funds 2024 £ - - 68,392 - 68,392 |
Total funds 2024 £ 151,746 171,025 535,497 (4,694) 853,574 |
|---|---|---|---|
19. Related party transactions
The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 30 November 2025 (2024: None).
Page 22