char￿ le￿s￿•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 Terrad￿Reard0n
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 G￿en 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 refer￿r5 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 p￿sent 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
Je￿rny 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 rePla￿rneDts.

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 Measu￿Ment 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 diffe￿nt 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 Measu￿rnent 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￿ ￿Co￿niSed 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 re￿Ived 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 aCquI￿d 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-