Charlty reglstratiDn number 1159713 (England and Wales}
OASIS COMMUNITY CHURCH ABERDARE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Caladine
Chortered Cerlified Accountants

OASIS COMMUNITY CHURCH ABERDARE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr J Richards
Mr J Davies
Mrs L Durkin
Miss B Harris
Mr L Neyton
Mr G Lewis
(Appointed 25 November
2024)
Charity numbqr IEngland and Wales)
1159713
Independent examiner
John Caladine FCCACTAFCIE
Caladine Limited
Chantry House
22 Upp8rton Road
Eastbouma
Easl Sussex
BN21 1BF

OASIS COMMUNITY CHURCH ABERDARE
CONTENTS
Page
Trustees, report
Independent examinerfs report
statement of financial activpbes
statement of financial position
Notes to the financial ststements
7-17

OASIS COMMUNITY CHURCH ABERDARE
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and ffinancial statements for the year ended 31 March 2025.
The financial statements h3ve been prepared in accordance with the accounts.ng policies set out in note 1 to the
financial statements and comply with the charity's governing document: the Charities Act 2011, FRS 102 "The
Financial Reporting Slandard applicable in the UK and Republic of Ireland" and the Charities SORP "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 IFRS 1021"
Objectives and aetivities
The objects of Oasis GDmmunty Church as stated in its con5tiiution are.
a) The advancernent of the Christian faith in accordance Wbth the dortrines of Affinity." and to the extent that the
same do ngt conflirt Mrith this first object..
bl For the benefit of the residents of Aberdare and the surrounding area, on the basis of eqL]ality of opportunty and
in accordance with the law relating to discrimination. by associating together the said residents and the local
authorities, voluntary and other organisations in a common effort to advanGe education, promote good health and to
provide faalities for recreational and other leisure time occupation, in the interests of social and spiritual welfare:
with the object of improving the conditions of life for the residents- and
c> The relief of poverty.
Public benefit
The tnjstees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
The trustees have endeavoured to identify the needs within the community and establish and maintain its activities
accordingly.
Achievements and perforniance
Significant activities and achieVen￿nIS against objeGlives
Significant activities undertaken during the year indude various weekly services and meettngs to facilitate Christian
expression and teaching. Various community focused actiwties induding weekly dubs for parents and tots,
childrenlyouth clubs and coffee moming continue. The food panty helps support individuals and families in the
local area in addition to a fumilure ￿eYding scheme which are funded through suggested donations. Challenge
Valleys also continue to provide a hub to support people in addiction through to recovery. During the year the
charity also started an extension project to provide additional spaGe to accommodate the growth of these groups.
The charity's community focused inbliatives are all well supported by the communtty- Significant growth is evident in
each of the organised ath"vities. A number of people have 'tumed their lives around. and making better life choices
due lo the influence of the charity-
Financial review
Tol31 income during the year was £447.312 12024. £172.529) and totsl expenditure during the year was £175,309
12024. £147.452) resulting in a surplus of £272.003 (2024.. sufplus of £25.0771
Total funds at 31 July 2024 amounted to £1.006.542 (2024. £734.539) of which £327.941 (2024-£327.9411 were
held as cash al bank.
ReseNes policy
Rèserves are held to allow for more strategic planning in relation to the future development of buildings and
facilities.
Free reserves (unrestricted funds excluding fixed assets) at the year end amounted to £183,495 (2024.. £ 151,3241.

OASIS COMMUNITY CHURCHABERDARE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Stru¢ture, govoman¢¢ and management
The Gharity Is a Chantable Incorporated Organisalion (Clo) and is governed by its constitution.
The trustees who senied during the year and up to the date of signature of the finanaal statements were..
Mr J Richaids
Mr J Davies
Mrs L Durkin
Miss B Harris
Inr L Neyton
Mr G Lewis
(Appointed 25 Novernber 2024)
Recruitment and appointment of truslees
Trustees are appointed by r￿mIn￿10n to a meeting of thè seNing tnjstees. who give consideration as to suitabi5ity
of the nominee. The nominee may be appointed as a trustee by a resolution passed at a propedy convened meeting
of th@ sgrving charity trustees.
The
rus
repo
wa
ved by the Board of Trustees.
Mr
Richards

OASIS COMMUNITYCHURCH ABERDARE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF OASIS COMMUNITY CHURCH ABERDARE
I report to the trustees on my examination of the financial statements of Oasis Community Church Aberdare (the
charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the tharity you are responsible for the preparation of the financial statements in accordance with
the requirements of the Charities Act 2011.
report in respect of my exaTninab'on of the charity's financial statements (xrried out under sectton 145 of the
Charities Act 2011. In carrying out my examinalion I have followed lhe Directions given by the Charity Gommission
under section 145{51(bl of Ihe Charitie5 Act 2011.
Independent examinerfs sLitement
Since Ihe charity's gross income exGeeded £250.000. the independent examiner must be a member of a booy listed
in seciion 145 of Ihe Charities Act 2011. 1 confirm that l am qualified to undertake the examination because l am a
member of the Associats'on of Chartered Certified Accountants, which is one of the listed bodies.
Your attention is drawn to the frad that the charity has prepared the financial statements in accordance with the
relevant version of the Staternent of Recommended Practice applicable to ch2rib.es preparing their financial
statements in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1
April 2005 which is referred to in the extant regulations has now been withdrawn. l understand that this has
been done in order for the financial stalements to provide a true and fair view in accordance with UK Generally
Accepted Accounting Practi￿.
I have completed my examination. I confirm that no matters have come to my attention in ctsnneclic>n with the
examination giving me cause to believe that in any material respecl..
accounting records were not kept in respect of the charrty as required by sedion 130 of the Charitie5 Act 2011.
the financial statements do not accord with those records., or
the financial statements do not comply with the applicable requirements concerning the form and content of
finanual statements set out in Ihe Charities {AGcounts and Reports) Regljlations 2008 other than any
requirement that the financial statements give a true and fair view, which is not a matter considered as part of
an independent examinab'on.
I have no concems and have come across no other matters in connection with the examination lo which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
John Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 18F
Date..
, 201

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OASIS COMMUNITY CHURCH ABERDARE
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
2025
2024
Notes
Fixed assets
Property, plant and equipment
12
677.783
579,814
Current assets
Trade and other receivables
Cash at bank and in hand
13
15.639
327,941
18,401
142.725
343,580
{14,821)
161.126
{6,401)
Current liabilities
14
N&t current assgts
328,759
154,725
Total assets less current liabilities
1.006.542
734.539
The funds of the charity
Restrided incorne funds
Unrestricted funds - general
Unrestricted funds - designated
16
18
17
143,431
861,278
1,833
960
731,138
2,441
1.006.542
734.539
fin
eial stateme
r8 approved by the tnjstees on .............
Richard5

OASIS COMMUNITY CHURCH ABERDARE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity inforniation
Oasis Community Churth Aberdare is a Charitable Incorporated Organi5ation (CIO) and is govemed by its
constitution.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's goveming document, the
Charities Act 2011, FRS 102 "The Financial Reporb-ng Standard applicable in the UK and Republic of Ireland"
and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practi
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 1021" The chanty is a Public Benefit Entity as defined by
FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of
cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for tharities applying FRS 102 rather than the version of the Slaternent of
Recommended Practice which is referred to in the Regulation5 but which has since been withdrawn.
The financial statements are prepared in sterfing.. which is the funGtional Gu￿nCY of the charity. Monetary
amounts in these ffinancial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, Imodified to include Ihe
revaluation of freehold properties and to include investment properties and certain financial instruments at fair
valuel. The principal accounting policies adopted are set out belovi.
1.2 Going ¢oncem
At the time of approving the financial statements. the trustees have a reasonable expectation that the charity
has adequate resources to conts.nue in operab.onal existence for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial ststements.
1.3 Charitable funds
Unrestricted funds are available for use at Ihe discretion of the trustees in lurtherance of their charilable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and use5 of the restricted funds a￿ set out in the notes to the financial statements.
Endowment funds a￿ subject to specific eonditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been rnet,
the amount5 can be measured reliably. and it is probable that income will be ieceived.
Cash donations are recognised on receipt_ Other donations are recognised once the charity has been notified
of the donation. unless performance condits'ons require deferral of the amount. Income tax recoverable in
felatian to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on ￿ceipt or otherwise rf the charity has been notified of an impending distribution.
the amount is known, and re￿ipt is expected. If the amount is nol known, the legacy is treated as a
contingent asset

OASIS COMMUNITY CHURCH ABERDARE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies {Continued)
1.5 Expenditure
Exp8nditure is recognised once Ihere is a legal or cDnstTuctive obligation to transfer economic benefit to a
third paty, il is probable that a Iransfèr of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activty. The costs of each aclivity are made up of the total of direct ￿StS and
shared costs, InGluding support costs involved in undertakirbg each activity. Direct costs attributable to a single
activity are allocated directly to Ihal activity. Shared costs which contribute to more than one acts.vity and
support costs which are not attributable to a single actr.vity 8re apportioned be￿een those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of lime spent. and
depreciats-on charges are allocated on the portion of the asset's use.
1.6 Property. plant and equipment
Property. plant and equipment are initially measured al cost and subsequently measured al cnst or valuation.
net of depreaation and any impai￿llent losses_
Depreciation is recognised so as to wite off the Gost or valuation of assets less their residual values over their
useful lives on the following basis=
Freehold land and buildings
Fixlures and fittings
Equipment
Motor vehicles
2% str3ight line
12.5% straight line
250k gtraight line
200A straight line
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 reu)gni5ed in the statement of finan(ial activities.
1.7 Impaimient of non￿urrent assets
At each reporb.ng end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those asset5 have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order tD determine Lhe extent of the impairnient
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents indude cash in hand. deposits held at call with banks. other short-temi liquid
investments with original rnaluriiies of three months or less: and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabiliti-e5.
1.9 Ftnancial instruments
The charity has elected to apply the provisions of Section 11 "Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues. of FRS 102 to all of its financial instruments_
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
ontractual provisions of the instrurnent.
Financial assets and liabilities are offset, with the net amounts presented in the financial statement5, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a nel
basis or to realise the assei anrj settle the liability simultaneously.

OASIS COMMUNITY CHURCH ABERDARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (Continued)
Basic financial assets
Basic financial assets. which include trade and other receivables and cash and bank balances, are inilially
measured at transaction price including tT8nsaclion costs and ale subsequently carried at amortised cost
using the effective interest method unless the arrangement constitutes a ffinan￿ng transaction. where the
transaction is measured at the present value ot the future receipts discounted at a market rate of interest.
Financial assets classified as receivable ivithin one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including trade and other payables and bank loans are initially recognised at
transaction pri￿ unless the arrangement constitutes a financing transaction, where the debt instrument is
measured at the present value of the future payments discounted at a maTket rate of interest. Financial
liabilities classified as payable within one year are not amortised.
Debt instruments are subsequenlly Carried at amor115ed cost. using the effeclive interest rate method.
Trade payables are obligations to pay for goods or 5etvices that have been acquired in the ordinary ¢our5e of
operations from suppliers. Amounts payable are dassih.ed as current liabilities if payment is due within one
year or less. IT not, mey are preseniecl as nOn-cu￿en1 Iiatsilttle5_ Tra(Je payatsles are reGognised initially at
transaction pricE and subsequently measJred at amortised cost using the effective interest mpthod.
Derecognititjn of financial liabHRles
Financial liabilities are derecognised vthen the charity's contraclual obligab.ons expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is ieGognised IT] the period in which the employee's services are
received.
Termination trtnefits are recognised immediately as an expense when the charity is demonstrably committed
lo terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit sthemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the chariiy's accounting polictes, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilitie5 that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical expeaenee and other factors that
are considered to be relevant. AGtual re5uIt5 may differ from these estimates.
The estimates and undertying assumptions are reviewed on 3n ongoing basi5. Revisions to accounting
estimates are recognisÈd in the period in which the estimale is revised where the revision affects only that
period, or in Ihe period of the revision and future periods where the revision affects both currer.t and future
periods.

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OASIS COMMUNITYCHURCH ABERDARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitable activities
UnrestriGted
funds
2025
Unrestricted
funds
2024
Charitable activities
Ministry Dutreach income
26,850
22,235
Income froTn invostments
Unrestricted Unrestrbcted
funds
funds
2025
2024
Interest receivable
2,847
1.876
Other income
Unrestricted Unrestricted
nds
funds
2025
2024
Solar panel income
Hall hire
1,709
1,025
1,682
2,734
1,682
11

OASIS COMMUNITY CHURCHABERDARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on charitable activities
Charitable
actlvlties
Charitable
activities
2025
2024
Direct costs
Stsff costs
Depreciation and impairment
Ministry outreach
Donations
Utilibes
Insurance
Repairs, Mainlenan￿ and building work
58.312
27,687
43.342
8,125
11,403
5,861
9.359
49,481
23.443
37,570
9,600
5,295
5,273
5,684
164,089
136.346
Share of support and governance costs (5Be note 8)
Support
GovemanGe
9,420
1.800
8,473
2,633
175,309
147,452
Analysis by fund
Unrestricted funds - general
Unrestricted funds - designated
Restricted funds
151.798
12.587
10,924
143.850
3,602
175,309
147,452
Support costs alloGated to activities
2025
2024
Printing and stationery
Telephone. intemet and IT costs
Staff training
Bank charges
Fees and subscriptions
Sundry costs
Govemance costs
3,941
3,088
601
759
912
119
1,800
3,414
1.471
1,076
792
749
971
2,633
11,220
11.106
Anal sed behveen:
Charitable actiwties
11,220
11,106
12-

OASIS COMMUNITY CHURCH ABERDARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to activthes (Continued)
2025
2024
Govemanco costs compri80:
Independent examination
1,800
2,633
1,800
2,633
Trustees
During the year Mr M Harris and Mrs M Harris. parents of Miss B Haffis (trustee), were employed by the
Church. These employments were in ptace before her appointrnent as a trustee and are on normal market
temis.
Aside trom this, none of the trustees (or any persons connected V•ryth them) received any remuneration or
benefft5 from the charity during the year. Expenses of £2.254 were reimbursed to trustees and their
related parties.
During the year donations of £39,297 were received from trustees and th￿r related parties.
10 Employees
The average monthly number of employees during the year was".
2025
Number
2024
Number
Support staff
Employment Costs
2025
2024
Wages and salarie5
Social security cost5
Other pension costs
57.249
48,005
582
894
1.063
58,312
49,481
There were no employees whose annual ￿muneratIon was more than £60,000.
11 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
13

OASIS COMMUNITY CHURCH ABERDARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Property, plant and equwpment
Freehold land Fixtures and
Equipment
Motor
Total
and bulldings
fitting5
vehiGles
Cost
At 1 April 2024
Additions
597.796
110.343
33.156
62,891
644
10,432
14,669
704,275
125,656
At 31 March 2025
708.139
33.156
63,535
25,101
829,931
Depreclation and impairment
At 1 April 2024
Depreciation charged in the year
57.633
14.163
14.137
48.341
5,459
4,350
3.920
124.461
27.687
At 31 March 2025
71.796
18,282
53,800
8.270
152,148
Carrying amount
At 31 March 2025
636,343
14,874
9.735
16.831
677,783
At 31 March 2024
540.163
19.019
14,550
6.082
579,814
13 Trade and other rocgivables
2025
2024
Amounts falling due within one year:
Trade receivables
Other receivables
Prepayments and accrued income
45
15,840
2.516
13,404
2.235
15.639
18,401
14 Currènt liabolities
2025
2024
Other taxation and social security
Trade payables
Other payables
AcGrua15 and deferred income
1.739
9,158
2,124
1,8DO
430
1.193
1,898
2,880
14,821
6,401
15 Retirement benefit schemes
2025
2024
Defined contribution schemes
Charge to profrt or loss in respect of defined contribution schemes
1,063
894
14-

OASIS COMMUNITY CHURCH ABERDARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Retirement beneflt schemes (Continued)
The tharity operates a defined wntrtbution pension scheme for all qualifying employees. The assets of the
scheme are held Separately from those of the charity in an independenuy administered fund.
16 Reslricted funds
The restricted funds of the charity comprise the unexpended balances of donations and gr2nts held on trust
subject to specrfic conditions by donors as to h￿¥ they may be used.
At 1 ApTil
2024
Incoming
resources
Resources
expended
Transfers At 31 March
2025
Pantry fvnd
Extenslon Tunol
960
15,580
250.445
(2,540)
(8,384)
(14,000)
1104,630)
143,431
960
272.025
110.924)
{118,630)
143,431
Prevlous year=
At 1 April
2023
Incoming
resources
Resource5
expended
Transfers At 31 March
2024
Community facilities
programme
Pantry fund
Community initiatives fund
540
960
3,062
(540)
960
13.062}
4,562
{3,602)
960
Panty fund - in 2024-25 income included a grant of £14.000 to purchase a vehicle for the project. The
transfer of £14,000 out of the fund represents the use of this grant for the purchase of a vehicle which was
c2pitalised in the year_
Extension fund - in 2024-25 Ihe church recEived a grants of £256.445 for this work. Most of the spending on
the extension is being capitalised. The transfer out from the fund of in 2024-25 represenls expenditure on the
project whith was capitalised in the year.
15-

OASIS COMMUNITY CHURCH ABERDARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Unrestricted lunds - designated
These are unrestricted funds which are material to the charity's adivities.
At 1 April
2024
Incoming
resources
Resources
expendgd
Tronsfers At 31 March
2025
Challenge Valleys
2.441
11.979
(12,587)
1,833
Previous year.
At 1 April
2023
InGoming
resources
Resources
expended
Transfer5 At 31 March
2024
Challenge Valleys
23.325
PD,884)
2,441
Challenge Valleys - this fund contains monies provided lowards out addiction and outreach activities.
18 Unrestricted funds
The unrestricted funds of the chanty comprise the unexpended balan￿S of donations and orants which are
not subject to specific conditions by donors and grantors as to how they may be used. These indude
designated funds which have been set aside out of unrestricled fdnds by the truslees for speofic purposes.
At 1 April
2024
Incoming
resources
Resources
expended
Trdn5fers At 31 March
2025
General funds
731,138
163.308
{151,798)
118.630
861,278
Previous year:
At 1 Aprll
2023
InGoming
resources
Re50urce5
expended
Transfers At 31 March
2024
General funds
686.137
167.%7
(143.850)
20,884
731.138
19 Analysis of net a55ets between funds
Unrestricted Unrestricted
funds
funds
general desi9nated
2025
2025
Restricted
funds
Totsl
2025
2025
At 31 March 2025..
Property, plant and equipment
Current assetsl(liabilities)
677,783
183,495
877,783
328,759
1.833
143,431
861.278
1,833
143,431
1,006,542
16-

OASIS COMMUNITY CHURCH ABERDARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Analysis of net assets between funds (Contlnuedl
Unrestricted Unrestricted
funds
funds
general designated
2024
2024
Restricted
nds
Totsl
2024
2024
At 31 March 2024:
Property, plant and equipment
Current assetsl(liabililies)
579,814
151.324
579,814
154,725
2.441
731.138
2,441
960
734.539
20 Related paty transactions
There were no disck)sable related party transactions during the year {2024 - none).
17-