char les•t10Th number 11543081England and Wales) WINDSOR CHRISTIAN AcfioN ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
WINDSOR CHRISTIAN AcfioN LEGAL AND ADMINISTRATIVE INFORMATION Truste Geoff Hudson Maria Hindmar5h- Chalr Lesley Bu5hnell Jeremy Crame- Chilr Rlchard TerradReard0n TIM Alllson Mark Player Catherlne Allerton James Burns (Appolnted 7 November 20241 (Appointed 6 November 20251 (Appolnted 6 November 20251 Charlty numbw (En8lAnd and Wales) 1154308 Prlndpal address Alma 8eacon 73a Alma Road Wlndsor 8erkshlre SL4 3HD Independent •xamlner Stlles & Compary 2 Lake End Court Taplow Road Taplow Maldenhead Berkshlre SL60JQ
WINDSOR CHRISTIAN AcfioN CONTEKrs Tru5tees' report Independent examlner's report ststement of flnancial activltles Balance sheet Notes to the flnanclal statements 10-16
WINDSOR CHRISTIAN AcfioN TRUSTEES, REPORT FOR THE YEAR ENDED 30 JUNE 2025 The trustees present their annual report and financlal statements for the year ended 30 June 2025. Alma Beacon is the working name for Windsor Christian Actlon, a charltable incorporated organi5atlon wlth voting Members and mana8ed by Charity Trustees. The principal office and reglstered address of the charity is at Alffla Beacon, 73a Alma Road. Wlndsor, 8erkshlre SL4 3HD. Thls is the Charity's eleventh year of operatlon, Its constitution having been flrst registered with the Charity Commlsslon on 23rd October 2013. Website addre55'. www.almabeacon.or The flnancial statements have been prepared in accordance wlth the accounting pollcies set out in note I to the flnanclal ststements and comply wlth the charlty's constltutlon, the Charitles Act 2011 and "Accountlng and Reportlng by Charlties., Statement of Recommended Practice applicable to charities preparing their accounts in accordance wlth the Flnancial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021" leffettive l January 20191. Objertlves and actlvltles The purposes of the charlty are as follows: To provide opportunities for a practical expression of the Chrlstlan falth To promote the wellbein8 of vulnerable people in Windsor by: The rellef of111.health, slckness and dlsabSllty by the provlslon of food and medlcal support and by the provlslon of a safe place to go for help In Wlndsor; The rellef of mental ill-health and lonellness by the provlsion of a safe base Whe there Is help to access counselling, mental health servlces and support wlth addlctlons,. The rellef of poverty by provlslon of food, financlal advlce, and help to access beneflts; The relief of soclal excluslon by the provlsion of support wSth flndln8 temporary and permanent accornmodatlon,. The advancement of social Incluslon by asslstln8 the homeless and vulnerable to Integrate Into soclety. Publi¢ beneflt The trustees have pald due regard to guldan¢e Issued by the Charlty Commlsslon In decidlng what actSvltles the ¢harlty should undertake. Actlvitles The main activitie5/projects carried out by Alma Beacon include.. Wlndsor Homeless Project - we offer meals, counselling and support to help IndSviduals to be housed and to get back to workln8. Windsor Food Share- we offer a food ¢ollection and delivery servlce. Windsor Street Angels - support to the homeless and vulnerable on Wlndsor streets In the evenlngs. Achlevernents and perform¥nce Slgnificant activities ond achievements ogoin5t objectlves Wlndsor Homeless Projert WHP now operate5 fully from Alrna Beacon. It Is open for drop-in on Monday, Wednesday and Friday lunchtlmes, offering coffeeltea and a hot meal together with shower and laundry facilities and support such as advocacy, digital support, counselling and help with moving in to a new home. We have also been able lo offer podiatry, haircuts and other external services which serve to enhance the lives of our guests. On Saturdays, a lunch is provided. WHP is also open on a Tuesday and Thursday ft)r appointments onlys this time being made available for individuals who need more dedicated help and assistance, eg. Tenancy sustainmentldebt relief/enhancing general well being. WHP now employ 3 part-time staff with professional backgrounds which enables u5 to enhance our service5. A strong group of dedicated volunteers support the staff , and we are most grateful to them. Maintenance for Alma Beacon is overseen by WHP stsff, all maintenance and yearly servlclng is up to date and there are no advisory issues.
WINDSOR CHRISTIAN AcfioN TRUSTEES, REPORT {CONTINUED) FOR THE YEAR EniDED 30 JUNE 2025 Over the year, approximately.. 70 new guests were registered. 3,491 meals provided In the coldest months, the Nl8ht Shelter Iwhlch now operate5 under WHPI opened for 10 weeks from 5th January to 15th March. It was the first to operate under the Wlndsor Homeless Projert and in our own premlses at Alma Beacon . Due to concerns over Ilmited volunteers. with only 80 signed up compared to 180 in prevlous years, there was a delay in deciding to open the night shelter hence the declsion to open for 10 weeks startlng January 5th by which tlme 83 volunteers were signed-up for shifts. During the 10 weeks of operation, the Shelter provided accommodatlon for 38 guests, on many nights operatlng at full capacity. In addition, guests were able to attend for a hot meal 3 nights a week. Over 10 weeks, we hosted 38 Individuals, 31 malesl7 females. Of these, 22 were frequent visitors known to WHP. When we opened, the SWEP (Severe Weather Emergency Protocol) was In place which meant a slow start. Over the 10 weeks, however, we had a capaclty of 1050 bed5 and 814 were occupled. Many nlghts, we were at full capaclty and had to turn guests away. Durlng the 2nd actlvatlon of SWEP, most of the glbests dld not use SWEP slnce they all felt Alma Beacon was thelr home. 19 of the guests originated from in and around Wind50r. Costs totalled £27,812 a8alnst funding of £27,500. It Is estlmated that £35,000 wlll be required to run the Nlght Shelter next year. FollowlnB the Nlght Shelter 60% of our guests have now elther been put Into temporary or secured permanent accommodatlon Volunteers and WHP employees found the experlence very rewardlnB. There were challen8es but the guests, feedback was exceptionally positive and appreciative. There were also important learnlng polnts which will be carried over to next year's Nlght Shelter. Wlndsor Foodshare WFS opens for food collections at Alma 8eacon on Tuesdays from 1.3pm and at Dedworth Green Baptlst Church on Thursday5 from 1-3pm. A declsion was taken by Kerlth church thls year to discontlnue thelr own foodbank, due to reduced numbers, but Kerith contbnue to refer cllentS to WFS. Matthew Scott, minlster at Dedworth Gen Baptlst Church, retlred thls year. Matthew was Instrumental in 5ettln8 up Wlndsor Foodshare in 2013 and we are very grateful to hlm for hi5 contlnued support overthat time. The beginnlng of the year saw a noticeable redurtion in referrals to Dedworth Green compared to the previous year, The trustees looked at reasons for the decllne in numbers. Flr5t, our WFS manager, Sarah Kember, has been working for some time wlth referrers to address long-term users who had become dependent on foodshare vouchers. As a result, several clients are now able to manage for some weeks without help and receive foodshare vouchers only for those weeks when there 15 real need. At the Same tlme, universal credlt and the household 5UPPQrt fund have enabled client5 to become more self.sufficient. There has a150 been a rlse in donations to the CommunSty Fridge from supermarkets, where food is d15trlbuted free of charge from pop-up locations and without the need for a referral. Eton Wick and Ascot have also opened their own foodbanksl community fridge so there is less demand for our service in those area5. After the unpretedented surge in numbers last year, the number ol referra15 in now back to pre-covid levels. An encouraging development is that we have seen no reductlon In the number of referr5 who Issue voucher5; and we have seen an Increase in the number of new clients, with most referrals comlng from Schools and houslnB assoclations. Although Dedworth Green continues to be the main collection hub, the number of referrals to Alma Beacon Is slowly rislng. Furthermore, there has been more demand for deliveries, with referrals from the probation Services, clients who are Incapacitated and to those Ilvlng in other parts of the borough outside Wind50r who are unable to collect. We are grateful to our caring and hardworking body of 52 volunteer5. Several of our volunteers now have key roles in the operation of WFS, both at Dedworth Green and Alma Beacon. WFS enjoys a good relatlonship with a very large number of Schools in the area. A good level of donations comes from schools, especially around harvest festivals, and we enjoy inviting schoolchildren to our hub, whefe they learn about the work we do in meeting the needs of our local comrnunlty.
WINDSOR CHRISTIAN AcfioN TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Statlstlcs for the period july 2024 to June 2025',- -Avera8e weekly number of people fed.. 135 people per week -Equivalent to provldlng food for 7020 people over the year -1364 food parcels dellvered We are grateful for monthly recurrlng payments and donations vla Just Givlng whlch ensure that we are able to supply our clients with fresh fruit and vegetable5 each week. We continue to have supermarket donation boxes in Te5co Dedworth and Waitrose Windsor. In addition to the non-ambient food collected, we are always looklng to Increase donations of toiletries whlch are distrlbuted to cllents monthly. Our maln challenges are to ensure we have sufflclent stock to meet demand and to keep In good Contact wlth referrers to help reduce dependency. Wlndsor StreetAnqels Windsor Street Angels operates every weekend with teams of volunteers offering support and safeguarding to the night time community Including club goers, visltors to the town, resldents and the homeless communlty. The team always 80 above and beyond to help those in need and every shlft they look to asslst people to get home Safely by contactlng loved one5, charglng mobile phones or calllng for a taxl. We have had countles5 instances over thls prevlous year of the volunteers offerln8 vltal assistance, in several cases to help people who were experiencing mental health crlsls, and in one partlcular Instance they supported and safeguarded a person who was feeling 5ulcldal and physically prevented them from comln8 to harm. Thls Is just one of many examples that demonstrate how essential the Street Ange15' presence 15. In the last 12 months the team have used thelr excellent observatlonal skllls to great effect and durlng almost every shlft have Identlfied elther predatory or criminal behavlour and flagged up thelr obseThations to CCTV and pollce. Thls In turn has allowed for there to be cruclal Interventlon In order to safeguard the vlctlms and lo deal wlth the perpetrators. The team have also showed great courage and confidence when deallng wlth first aid Incldents and on one occasion, at the Safety Hub, they provlded what mlght have been Ilfesavlng Interventlon. The bond whlch has been formed between the Street Angels and both the street communlty and those regular guests of the Safety Hub Is truly remarkable and it ha5 allowed some excellent 5?feguardlng work to be done wlth some extremely vulnerable Indlvlduals. Other work this year Includes: Respondlng to shoplrestaurant alarms and informlng police. A5515tin8 pollce In looking for a missing person. Supporting the door staff at various venues around the town when they have Identified someone in need of assistance. Offerlng care and support to the homele55 communlty with the offer of a safe space In the form of the Safety Hub. where provlsions such as clothing, tolletries. sleeping bags and food are glven out. Over the last year, 2788 people have been supported by Wind50r Street Angels. During that time the Safety Hub has opened on 53 occasions and we have run 64 patrol shifts. As well as providing a great deal of pastoral care and support to those in need the volunteers have also administered first aid on 42 occasions. We currently have 31 volunteers and we are working hard to increase our team numbers. A change which we initiated in an attempt to not over stretch our team was lo drop two of our Friday shlfts per month. Although we would have preferred not to make such a change the decision ha5 proved beneficial and has enabled us to bolster those remaining shifts rather than risk placing too much expectatlon and demand upon the volunteers. Challenge5 include volunteer numbers and fundraising.
WINDSOR CHRISTIAN ACTION TRU5TEES' REPORT (CONTINUEDI FOR THE YEAR ENDED 30 JUNE 2025 Our main goal Still remains to increase our volunteer number5 and the team are doln8 a greatjob in spreadln8 the message to their frlends, family members and collea8ues. We will be lookln8 to wrlte Several pleces for local ma8azlnes towards the end of the year in an attempt to not only pmmote the work of WSA but to a150 highlight our need for more volunteers. We hope to host a recrultment day before the end of the year to encourage anyone with an interest in WSA to meet the project leader and team, hear storles from the volunteers themselve5 and,hopefully, slgn up for a tsster sesslon. Davld Bullock, the WSA Project Manager, also works ¢losely wlth WHP to offer support . The Street Anoels always look to promote WHP and WFS when they get the opportunlty and will slgnpost whenever appropriate. Flnanclal revlew At 30th June 2025 we had cash resources of £191k. an Increase of £llk on the year. Total Income for the year was £308k and total out8oln8s were £300k, The serveS pollry was unchanged In the year. The pollcy approved by the trustees Is to hold a wntlngency reserve at least equlvalent to four months, outgoings. At psent thls equates to around £IOOk. Reserves pollcy The purpose of estab115hin8 a Reserve Polley Is to provlde early warnlng of a depletlng cash sltuatlon such that correctlve action can be tsken to ensure the charity can contlnue to meet Its objectlve5. The level of reserves15 set such that sufficient time is available to take the necessary action and for that actlon to have effert on the ablllty of the charlty to meet Its outgolngs. The Trustees have consldered what corrertlve artlon could be requlred In a cash depletlng sltuatlon and have concluded that cash reseThes broadly equlvalent to four months out8olngs should be held as resep4es. The level of Reserves requlred by the Charlty may alter from year to year dependln8 on Its chan8eable fundlng potentlal and the flnanclal and other r15ks it encounters. As a SuIt of thls, the Trustees wlll re8ularly revlew the effectlveness of this pollcy. Strurturai governance and management The chartty Is a charltable Incorporated or8anlsatlon whlch Is governed by Its constltutlon. The trustees who served durlng the year and up to the date of slgnature of the flnancSal statements were,. Geoff Hudson Marlon Greenwood - Vlce Chair Marla Hlndmarsh- Chalr Lesley Bushnell Jerny Crame- Chair Kat Bracewell Rlchard Terrado-Reardon TIM Allison Jane Deakin Danlelle Crompton Mark Player Catherine Allerton Jame5 Burns IResl8ned 6 November20251 IResl8ned 6 November 20251 IResi8ned 7 November 20241 (Resigned 6 November 20241 (Appointed 7 November 2024) (Appointed 6 November 2025) (Appointed 6 November 2025) In November 2025. Geoff Hudson reslgned as Chalr but remained a trustee. Jeremy Crame and Maria Hlndmarsh were appointed as Geofls rePlarneDts.
WINDSOR CHRISTIAN AcfioN TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Recrultment ond oppolntment of trustees The WCA constltution makes provision lor the appolntment of 3 catsgories of charlty Trustee5. Trustee5 whose term has expired may apply for re-appolntment. Trustees Can only serve for 3 terms. Foundation Twstees, up to a maximum of 4, appolnted for three years by Churches Together in Wlnd50r. At 30 lune 2025, there were 3 5u¢h Trustee5 in post. namely.. Revd Kathryn Bracewell. appolnted 2017 and re-appolnted 2020 and 2023, Revd. Richard Terrado-Reardon, appointed 2022 and Mrs Marla Grazia Hindmarsh, appointed 2023. Membership Trustees, up to a maximum of 3, elerted by the Member5 of WCA for a period of three years. Currently these a Mr Jeremy Crame, appolnted 2020 and re-appolnted 2023. and Ms Lesley Bushnell. appolnted 2022. Co-opted Trustees, up to a maxlmum of 4, appolnted the trustees of WCA for a perlod of three years. There are currently 4 serving Co-opted Trustees. namely: Mr Geoff Hudson appointed 2017 and re-appointed 2020 and 2023, Mrs Marlon Greenwood appolnted 2019 and re-appointed 2022, Mr Tim Alllson, appolnted 2022, and Mr Mark Player, appolnted In 2024. The Twstees, maln tasks have been to contlnue to help, support and develop the charlty's three Projects: the Wlndsor Homeless Project IWHP), Wlndsor Street Angels (WSAI, and Wlndsor Foodshare IWFSI, and to ensure that these are well funded and managed. More than a Shelter IMTASI, the fourth Prolect whl¢h was provldlng food and a bed for the nl8ht In the Coldest three months of the year, has now been merged into WHP. Trustees are recrulted followin8 estsbllshed recru6tment and Inductlon procedures. Other matters Sodallmpart Thls year we conducted an Impact a55e55ment. led by Natslle Dale from Clear-Eyed Consultlng, whlch was comm1$51oned to support Alma Beacon to: Artlculate the dlfference Alma Beacon aims to make Its intended Impact Develop a practltal framework for understandSn8, evldenclng, and learnlng from that Impart Identlfy the types of data that could be collected to support measurement, reportlngi and ¢ontlnuous Improvement The overall goal was to help Alma Beacon define the change It seeks to create, Improve how it communlcates that dlfference to stskeholders, and build the foundations for collecting the rl8ht dats not only to demonstrate Impact, but to enable ongolng reflectlon, learnln& and adaptatlon. The Impa¢t work invofved four key elements: Developln8 outcomes for ea¢h of Alma Beacon'5 CO prolects - the Homeless Project Iln¢ludlng Nlght Shelter), FOodsha, and Street Angels to descrlbe the changes each Inltlatlve alms to brlng about for the people It supports. Scafft+ldlng these outcomes Into a slngle Impart map that captu$ the overarchlng dlfference Alma Beacon strive5 to make across all of its work, providing a shared reference polnt ft>r impact MeasuMent and communication. 3. Creatln£ tallored dats packs for each project, offerlng prartical ways and suggestions for collectlng and revlewing data allgned to their speciflc outcomes. Testlnq Ihe $18nlflcant Stor1 of Chany method, wlth a focus on generatln8 early stories from guests (people supported by Alma Beacon). This approach also explored how storles could be used to complement quantitstfve data, especially where formal tracking is challenging.
WINDSOR CHRISTIAN ACTION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30JUNE 2025 ThÈ next step in the impact assessment work Is for stsff and trustees to collecllvely declde whlch types of data are the most fe85ible and valLtable to collert across each prolect. Thls Includes conslderfn8 whlch dèta sources will provide the strongest insi8ht Into Impact, how data collection can be embedded Into day-to-day dellvery, and In whet sequence diffent types of dats should be introduced. This staged approach wlll help ensu that dats collectlon Is manageable, meanlngful, and aligned with Alma Beacon's core values and capacity. We would like to ackftowledge th* the Impart Measurnent attlvltles undertaken by Natslle Dale were funded by the National Lottery. for which we are very grateful. Mortetlng Alrna Beacon brandlng contlnues to be integrated 3cross the charlty's v8rlous platforms, includlng slgna8e, cIal media. websltes. presentations. and documents. This coheslve brandlng strategy is havln8 a posltlve impact. fosterin8 a unified Identlty for our three proJe¢ts whlle rn1sln8 awarenes5 of the charlty both wlthln the communlty and beyond. 5oclal media remalns the most effective channel for regularly promotln8 the charlty's actlvltles. Efforts are on80in8 to enhance the coheslveness of our websltes. wlth the Alma Befjcon webslte posStloned as the prlmary source of Informatlon. The trus ' report was approved by the 8oard of Trustees. Geoff Hud Trustee q"A l 00>6,
WINDSOR CHRISTIAN AcfioN INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WINDSOR CHRISTIAN ACTION I report to the trustees on my examination of the financial statements of Windsor Christian Actlon (the charity) for the year ended 30 lune 2025. Responslbllltles and ba$ls of report A5 the trustees of the charity you are responsible for the preparatlon of the flnanclal statements in accordance with the requirements of the Charities Act 2011. I report in respect of my examlnatlon of the charlty's financial statements carrled out under sectlon 145 of the Charitles Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the Charltles Act 2011. Independent examlner's 5taternent Since the charity's gross income exceeded £250,000, the Independent examiner must be a member of a body Ilsted in sedlon 145 of the Charltles Act 2011. 1 confirm that l am quallfled to undertake the examlnation because l am a member of the Associatlon of Chartered Certlfled Accountsnts, which Is one of the Ilsted bodles. Your attentlon is drawn to the fact that the charlty has prepared the flnanclal statement5 In accordance wlth the relevant verslon of the Statement of Recommended Practlce applicable to charltles preparlng thelr flnanclal 5t3tements In accordance wlth the Financial Reportlng Standard appll¢able In the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practlce Issued on l April 2005 whlch is referred to In the extant regulations but has now been wlthdrawn. l understand that thls has been done in order for the flnancial statements to provide true and fair view in accordance with UK Generally Accepted Accountin8 Practice. I have completed my examlnatlon. I conflrm that no matters have come to my attentlon In connectlon wlth the examlnatlon 8lvln8 me cause to belleve that in any materlal respect.. accounting records were not kept in respect of the charity as required by sectlon 130 of the Charitles Act 2011. the flnanclal statements do not accord wlth those records,. or the flnanclal statements do not comply wlth the appllcable requlrements concernlng the form and content of flnanclal statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the fSnanclal statements gSve a true and fair view, which 15 not a matter considered a5 part of an independent ex3mination. I have no concerns and have come across no other matter5 in tonnectlon wlth the examination to whlch attentlon should be draw is re ort in order to enable a proper understanding of the flnanclal statement5 to be reached. Philip Ormerod ACCA121292001 Stlles & Company 2 Lake End Court Taplow Road Taplow Maidenhead 8erkshire SL6 OJQ Dated..
WINDSOR CHRISTIAN AcfioN srATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR EAIDED 30JUIVE 2025 Restrlcted fvnds 2025 Restrtrted fund$ 20Z4 Notes Income from: Donations and legacle5 Charitable actlvities 292,899 14,874 406.S30 43,456 Total Income 307,773 449,986 Expendlture on: Charitsble actlvltles 300,639 256,394 Total •xp•ndlture 300,639 256,394 Net Income and movement In fvnds 7,134 193,592 Recon¢lllatlon olfunds: Fund bolances at l July 2024 516,459 322,867 Fund balan¢¢$ at 30 June 2025 523,593 516,459 The statement of flnanclal actlvltles includes all galns and losses reco8nlsed In the year. All Income and expendItU derlve from contlnulng actlvltles.
WINDSOR CHRISTIAN ACTION BALANCE SHEET AS AT30JUNE2025 2025 2024 Flx•d agsets Tangible assets 327.199 340.618 Current ags•ts Debtor5 Cash at bank and in hand li 9,257 191.345 9,160 180,584 200,602 14,2081 189,744 113,903) Credltor&' amounts lalllni due wlthln one ye•r 12 N•t ¢urrnnt assets 196,394 175,841 Totsl assrts Iw current Ilabllltl•s 523,593 516,459 Th• funds of the tharfty Restrfcted Income funds 13 523,S93 516,459 523,593 516,459 The flnanclal statements were approved by the trustees on .. Geoff Hu Trustee son
WINDSOR CHRISTIAN ACTION NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Accountln8 polldes Charlty Informatlon Wlndsor Chrlstian Actlon15 a charltable incorporated organisatlon governed by Its constltutlon. 1.1 Accountln8 conventlon The flnancial ststements have been prepared In accordano with the charity's constltutlon, the Charitles Art 2011, FRS 102 "The Flnanclal Reportlng Stsndard appllcable in the UK and Republlc of Ireland" {"FRS 102.1 and the Charitles SORP "Accountlng and Reportln8 by Charltles: Statement of Recommended Practice appllcable to charltles preparing thelr a¢untS In accordance with the Financlal Reportlng Standard applicable In the UK and Republ1¢ of Ireland IFRS 1021. leffective l January 20191. The charlty Is a Publlc Benefit Entlty as defined by FRS 102. The charity has taken advantage of the provisions In the SORP for charltles not to prepare a Ststement of Cash Flows, The flnanclal ststements have departed from the Charltles (Accounts and Reports) Re8ulatlons 2008 only to the extent requlred to provlde a true and falr vlew. Thls departure has Involved followlng the Statement of Recommended Practlce for charitles applyln8 FRS 102 rather than the version of the Statement of Recommended Practice whlch Is referred to in the Regulatlons but whlch has slnce been wlthdrawn, The flnanclal statements are prepared In sterlln& whl¢h Is the functlonal currenry of the charlty. Monetsry amounts In these financlal statement5 a rounded to the nearest £. The flnancial statements have been prepared under the hlstorlcal cost conventlon. The princlpal accountlng pollcies adopted are set out below. These financlal statements for the year ended 30 June 2025 are the first flnanclal statements of Wlndsor Chrfstlan Action prepared in a¢cordance wlth FAS 102, The Financlal Reporting Stsndard appllcable In the UK and Republlc of Ireland. The date of transltlon to FRS 102 was l July 2023. The reported finan¢Sal posltlon and financlal performance for the prevlous perlod are not affected by the transltlon to FRS 102. 1.2 Goln8 ¢on¢wn At the tlme of approvln8 the flnancial statements, the trustees have a reasonable expectation that the charlty has adequate resources to contlnue In operatlonal existence for the foreseeable future. Thus the trustees ¢ontlnue to adopt the 8oln8 concern basls of accountln8 in preparln8 the flnanclal Statements. 1.3 Charltsble funds Unre5trlcted funds are avallable for use at the dlscretlon of the trustees in furtherance of thelr charltable objectfves. Restrlcted fvnds are subject to speclfic condltions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out In the notes to the flnanclal statements. 1.4 In¢ome Income Is reco8nised when the charity is legally entitled to it after any performance condltlons have been met, the amounts can be measured rellably, and it is probable that income will be received. Cash donatlons a ConiSed on recelpt. Other donatlons are recognised once the charity has been notlfied of the donation, unless performance conditions require deferral of the amount. Income tax recoverable In relatlon to donations received under Gift Ald or deeds of covenant 15 recognlsed at the tlme of the donation. Income from govemment and other grants are recognised at fair value when the charlty has entltlement after any perfonnance conditions have been met. it 15 probable that the income wll be reIved and the amount can be measured reliably. If entltlement is not met then these amounts are deferied. 10-
WINDSOR CHRISTIAN AcfioN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30JUNE 2025 Acwuntlng pollcles Icontlnuedl 1.5 Expendlture Expenditure is recognised once there is a legal or constructlve obllgatlon to transfer economlc benefit to a thlrd party, it Is probable that a transfer of economic benefits will be required in settlernent, and the amount of the obligation can be measured relSably. Expenditure is classified by a¢tivlty. The costs of each artivlty are made up of the total of dirert costs and shared costs, Includin8 SUPPOrt Costs involved in undertaking each actlvlty. Direct costs attributable to a single activity are allocated dlrectly to that actlvlty. Shared cost5 whlch contrlbute to more than one actlvlty and support costs whlch are not attributable to a sin8le activity are apportioned between those activities on a basis consistent with the use of resources. Central staff c05t5 are allocated on the basls of time spent, and depreciation Charges are allocated on the portion of the a55et'5 use. 1.6 Tanglble flxed assets Tangible fixed assets are InltSally measured at cost and subsequently measured at C05t or valuatlon, net of depre¢latlon and any impairment losses. Depreclatlon Is recognlsed so as to wrlte off the cost or valuatlon of assets less thelr resldual values over thelr useful Ilves on the followin8 bases.. Leasehold Improvements Motor vehlcles stralght Ilne over the remalnlng Ilfe of the lease IO% Reduclng balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset. and Is reco8nlsed In the statement of financlal actlvltles. 1.7 Impalrment of flxed assets At each reporting end date, the charlty reviews the tarrySng amounts of Its tangible assets to determlne whether there Ss any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset Is estimated in order to determine the extent of the Impalrment loss Ilf any). 1.8 Cash and cash equlvalent$ Cash and cash equivalents include cash in hand, deposlts held at call with banks, Other short-term liquid investments with original maturities of three months or le55, and bank overdrafts. Bank overdrafts are shown wlthin borrowing5 in current Ilabilitles. 1.9 Flnanclal Instruments The charity has elected to apply the provisions of Sectlon 11 'Basic Financial Instruments, and Section 12 '0ther Flnancial Instruments Issues, of FFIS 102 to all of its finantial instrument5. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Flnancial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is le8ally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the Ilability simultaneously. 11
WINDSOR CHRISTIAN AcfioN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Ac¢ountln8 pollcles (Contlnued) Baslcflnandal Qssets 8aslc financial a55et5, which Include debtors and osh and bank balance5, are inttlally measured at tran5actlon price In¢ludlng transaction costs and are subsequently orrled at amortlsed cost uslng the effective Interest method unless the arrangement constltutes a financln8 tran5aCtlon, where the transactSon Is measlsred at the present value of the future receipts dlscounted at a market rate of interest. Flnancial assets classlfled as receNable within one year are not amortlsed. 8askflnan¢lolllabllltles Baslc flnanclal Ilabilities, Includlng creditors and bank loans are Inltlally recognised at trnnsactlon prlce unle5$ the arrangement constltutes a flnanclng transaction, where the debt instrument Is measured at the present value of the future payments discounted at a market rate of interest. Financlal Ilablllties classlfled as payable withln one year are not amortlsed. Debt Instruments are subsequently carrled at amortlsed cost, uslng the effectlve Intsrest rat& method. Trade credltors are obll8atlons to pay for 8oods or servl¢es that have been aCquId In the ordlnary Course of operatlons from suppllers. Amounts payable are classlfied as current Ilabllities If payment 55 due wlthln one year or less. If not, they are presented as non-current Ilabllities. Trade creditors are recognised Inltially at transaction proce and subsequently measured at amortlsed cost uslng the effertlve Interest method. Dere¢oqnltlon oAflnanclal Ilabllltles Flnanclal Ilabllltie5 are derecognlsed when the charltys contrartual obllgatlons explre or are dlscharged or cancelled. 1.10 Employee beneflt$ The cost of any unused hollday entltlement Is reco8nlsed In the perlod In whlch the employee's servlces are received. Termlnatlon beneflts are reco8nlsed Immedlately as an expense when the charlty Is demonstrdbly commltted to termlnate the employment of an employee or to provlde termlnation benefits. In¢om• from donatl¢Jn$ and108acles Re5trlthd fvnd$ 2025 Restrlcted funds 2024 Donations and glfts Grants received 183,524 109,375 145,339 261,191 292.899 406,530 12-
WINDSOR CHRISTIAN AcfioN NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 In¢ome from tharftsble artlvltles Restrlrted nds 2025 Restrirted funds 2024 Other charltsblè Income Other income Including fund raising 14,874 43,456 Expendlture on charltable actlvltlas Charltab artlvttles 2025 Charftabl• artl¥ltles 2024 Dlrert costs Depreclatlon and impairment Dlrect supplie5 and services Cost of fund ralslng actlvitles 15,805 34,016 89 15,846 51,259 720 49,910 67,825 Share of support and govern•ntt eosts (see note 5) Support Governance 223,145 27,584 172,632 15,937 300,639 256,394 Analysls by lund Restrlcted funds 300,639 256,394 13-
WINDSOR CHRISTIAN AcfioN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUIVE 2025 Support ¢osts allooted to acifvttles 2025 2024 Staff costs Insurance 147,446 4,905 45,898 5,189 17,543 448 1.716 27.584 117,106 3,561 32,344 5,726 11,143 485 Premises costs Vehicle costs Adminlstratlve costs Bank charges Sundry Costs Governance costs 2.267 15.937 250,729 188,569 An•lysod between: Charltable actlvltles 250.729 188,569 Net movoment In fvndg 2025 2024 The net movement In fund515 Stated after charglngllcreditingl: Fees payable for the Independent examlnatlon of the charity's flnanclal ststements Depreclatlon of owned tsnglble fixed assets 1.140 15,805 1,080 15,846 Trustees None of the trustees lor any persons connected wlth them) recelved any remuneratlon or benefits from the charlty durlng the year. Employees The average monthly number of employees durlng the year was: 2025 Number 2024 Number There were no empl¢)yees whose annual remuneratlon was more than £60,0. Taxatlon The charity 15 exempt from tsxation on Its activitle5 because all Its income15 applied for charftsble purposes. 14-
WINDSOR CHRISTIAN AcfioN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 30 JUIVE 2025 10 TaTh%lble flxed assets L••sehold Motor¥ehklqs Improv•m•nts Cost At l July 2024 Addltlons 346,699 2.385 14,995 361,694 2,385 At 30 June 2025 349,084 14,995 364,079 Depredatlon and Impalment At l July 2024 Depreciatlon ¢har8ed In the year 19.675 14,545 1,400 1,260 21,075 15,805 At 30June 202S 34,220 2,660 36,880 Carry1 amount At 30 June 2025 314,864 12,335 327,199 At 30 June 2024 327,023 13.595 340,618 11 Oebtofs 2025 Z024 Amounts falllni duo wlthln one lf. Other debtors Prepayments and accrued income 5,500 3,757 5,500 3,660 9,257 9,160 12 Credltors: amounts f•llln8 due wfthln one y¢ar 2025 2024 Other tsxatlon and soclal securlty Trade creditor5 Other credltors Accruals and deferred income 1,463 1,385 7,681 585 4,252 645 2,100 4,208 13,903 15-
WINDSOR CHRISTIAN ACTION NOTES TO THE FINANCIAL sfATEMEKfs (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 13 Restrlcted fund5 The restricted lunds of the charity comprise the unexpended balances of donatlons and grants held on trust subject to speclflc condltlons by donors as to how they may be used. At l July 2024 Incornln8 resources Resources At 30 June 2025 exp•nd¢d 516,459 307,773 {300,6391 523,593 Prevlou$ year: At l July 2023 Incomlnl resouKes Resources At 30 Jyn• 2024 expended 322,867 449,986 1256,3941 516,459 14 Analysls of net assets betwe•n funds Restrlrted funds 2025 At 30 June 2025: Tanglble assets Current assets/lllabllltlesl 327,199 196,394 523,593 Restrlcted funds 2024 At 30 June 2024: Tanglble assets Current assets/lllabllltles) 340,618 175,841 516,459 Related party transartlons There were no disclosable relèted party transactions during the year12024- none). 16-