Digitally Signed Document Ikjcumeni ID: 655D955A823554 Document Details Filenamc: Freshground 2025 acs public.PDF ('5ienl fll.: Hartlcy Fowler LLP Signature Details J&son Nike l-lnail: naznike@8008l¢mail.com DiifL' &. .1 inie: 2910712026 14..43..30 PM (BST) 212.132.215.46 Jason Nike confimls that the inforniation is correct and complctc to th¢ iKst of their knowledge And bclief. .%ILinliiki Statcment: Digital Certificate The appToved PDF file has b¢¢n di8ilally ccrtified.Pl¢&se check the Digital Certificatc infomialion in your PDF viewer to verify Ihe Digiial Certificate authcnllclty 8nd the PDF has not becn tsjnperd with. On belialf ol.: Hartley Fowler LLP IRIS Softwar¢ Group Limited DiiFital Lc'rlifiiate i5suLd bi Globalsign Pl¢as¢ kw a copy of this docum¢nt for your Tecotds. Hartley Fowler LLP is powered by IRIS OpenSpa¢e.
REGisfERED CHARITY NVMBEIL. 1163653 REpoRTThE TrusfEESAMD FINANCIAL sfATEMENT5 FOR THE YEAR ENDED 30 sepTEMBER 2025 Haty Fo%4Aer LLP 4th Floor Tuilion Hj 27-37 St George* Ro>J Wlmbth SW19 4EU
FRESHGROUND copirENTS OF THE FINANCIAL sfATEMErirs FOR THE YEAR ENDED 30 SEPTEMBER 2025 Pag• Report olth• Tru•te I to 3 Ind•Pdent PmIne*S R•wt 7 to 10
FRESHGROUND REPORT OF THE TRusfEES FOR THE YEAR ENDK) 30 SEPTEMBER 2025 The tnjthes present thdr rePt the firr11 statements of the charty the year end&J 30 September 2025. The trustees have adortso the rK(MonS c( AcCJnting and by char5. StstennL of Reccffimernjed aPF41cabk tr) tharities preparlTrJ MUnts in accorthrte with the nanCl Reporb'rg Stsndard apF4icab In the UK aTrJ RepublK of IL4 {FRS 102) (effecuve l Jonuary 20191. ObJe(tiTrts and alms The charty has tre following obRrtNes'. a) The advarttrnent cl the Chrfthn faSth as irt cl the Gbjbal (hurth of fft Nlizarene and the Churth ofthe Nazarene 8nb.sh Isle5 South Di#rfcL bl To seNe anJ enhan the local ccffjmunlty p1¢ b¢ndt Trustees have had due regard to the Charity CornmL5SNY 9uid3rtt on publK tenefit retIng Sn the charity 5houkJ UTrertake, Ths report IIu5traLe5the actfviUes undertaken to gJPPJrt the publlc be requirnent. Volunteern TIE Flonned, tlUeS undertaken aTrJ achIevents attalned ¥%ld have en p)sslble wthout the IrNThement aTr# hard of all c( fflbers and frteTrJs of charty wbthwt wlw substantkil %sryk of charty couhd nrt be lÈ&d. Tr &)ard of Truees 15 grul fLY the work and suPrt of all the MterS JThJ ffieThAs cl Fresh Grouth1 London Churth ofThe Nazare. ACHIEVEMENTS AMD PEIIFORMAN Charftable artlvlt T1 church prernlse5 rated durlng the year as a coffee shcp Jnd as a Spa avallable to be used for Ixal communty knldes kn ¢xder to engtye provlde suppJt to the Icul o)munty In ditIOn to prfrnary pse a5 a pce for thr5p. w cl the Year alnts for the year I1Uded. . Continty0n of weeY Chrfstlan ¥thIp meetyrgs aTrJ promtbn olthe Cmthn f)r(h . W wth thlthn aTrJ people to proiKts the Chrfthn fath and pro•hJe kcal al benefft. - of weekly meetlr&s lor the rTrJre mature lrnlwN1uals In fv Icral area. . ctinU5j to deveksp liS wth the kxal cryrffiunty, to enhan the 1rN0enfit church wlth aTrJ leVant hxal agerKles on behalf of the bcal ccffjrnunlty. - Contlnue to pather wlth and make the chutth buihlw4 avalkibk to revant Icol ageIe5 5eekiTrJ to nefit IcKal cCfMiUnes Sljrfunt xtmbes the Ferbj I[ude. . Weekly WOTsNp 5eNtes. - Meettrv45 ld for thibjren aNI for InterKtlJn arxl a safe erNthfflent to enable them to grow and develop b)th spldtsjally, 9JYally Indlvhdualty. - Weekly meetitvJs for r5tual aTrJ peryJ)ro1 de1C[enti growth and edtiDn. - Partnering wlth Ic1 Comnmjnty programes. - OrgarIng a cunmurlty fun thy. - Invdvement wlth the kxal thjds. - Regu13r craft promotlThJ al irteracucffj, - Lrf the trMJlkJlrvJ for ccfflmunty acbviyes. - ltatth of both rthrs and thrs In the l(Kal ojnmunity Ml tlns of or by - Avalabity ts Wedd1 aTrJ funernb and other servw rf shjnikn thernets dun9 the Fubj Ie.. . CwtinLd growth of the memter5hy ond atiendarKe at churth and of thdr SF4rf1ual and perscfjal elOp[enL - CryhtinLEd developrnent of the edltatlonal CPponitIes aN1 interathon wth tre local communlty through and wth janISatIonS that wrtsr wlth.
FRESHGROUND REPORT OF THE TRUSTEES FOR THE YEAR ENI)ED 30 SEPTEMBER 2025 Flnanclal revlew tharity 75 conbnued thmughout year to rneet tsibr the expethre It irKurs to the inconE recewed through rent of the buildiTVJ through tlthe4 offerings and thjnatkns recd. There & mh thot Board cl Trustees Wld thke to do and we ccfitinue to expbre the use of p)Ssib gr that Froy te avaiLit4e to enab tIEse FI$ to a reallty. Reservey pollLy charity dces nrt he a pcllcy cffl r¥e5 a5 the expendUre wcd¢ cl the charity is rellant upon the owoirY4 SJPWJ uthes aTrJ clferfThJs of the and frfends TNed at t weeV rneeungs. The FA)ard of Trustees on a rnonU bas15 the antldpated IrKm a1 endIture fv t rxt 0 to ttrree order ¢0 ertsure the ¢JwA'ng wryk of srRucfuRE, GOVERt4ANCE At4D MANAGEMErir Go¥¢rnlng document charty ts 0StItuted a5 a charttsbk IrKryporated OrganLsau lao) and was regired wth the Ch3rty Crmlssbn cfi 18 Septemter 2015 wh regisbatim nurnter 1163653. ChBrftyconltutlon Tre ao L5 govemed ty an approved govemlng dCrU dravm up by Anthony Collin4 Charfty latorS. Blmlngham and apyoved ty the Charty CommissTon for Er81al JrNI Waks aryl Hm. Tr govemlre dccument Ls basfxd on the Man1 of the Global Chwch d The NaZarer where UK bw mits. Pastrjr cl chwch Is ex.¢0 thairFerson of the B03rd of Cfvrtty Tnrtees and hwher 15 revÈwd after years and every ftur yeats ¥(er tw. The remalnlng Trustees are apN)Int£d annualty by the rnernter5 of Fresh Grou London Clth cl The NazwerE at the annual general meetlrrfJ ld In February eth wr. c{n<t v•ld•T n•twwk Board cl Twstees Thets regularly, ncrfrnalty on a bjsls to ccrtr the wert and managem¥rt of the thwch ènd as and pkn the flnandal aTrJ ¢knr aSFects work dlreLtlon of the ClrIty. thwchlCIO a nmter of the cPrth ol Tr Nazare Biittth Is$ Dlstttt la Charbt&Jk Company Llrnlted by OJarnrteq Company No 7028764,. Charty No 11333361 whlch In tum Lq a ffmter of The Globol Church of Tre Nazare1 whkh has Its hea(tr]Uarte kn Lea, US DO0 mjklry and rl•k m•n•g•ment marwJement strategy of the thurth 15 In a corttnual wocess of trmuL4tk)n In reSnse to the thanglng rcuances that could irnpact the of the churth. Tre Board rf Trustees, In congErfrvJ thls Imp)rtant task, take dlre£tbn from LTrg&rKJ dk5cW51C with womters t(th IntellY aTrJ thrcrtryh wlth Church of fft Nazarer Brftsh 15ks Srth Dlstylct and ijther athser4 adopung apptwri* as requlred or as they bec0Tr necessary to the owolng v40rk of the thurch. REFEREN AND ADMINisfRATniE OEfAILS Regirtered Chwity numb 1163653 prtndpal addre 68 Baitersea Rlse Swii IEQ
FRESHGROUND REPORT OF THE TRusfEES FOR THE YEAR ENDED 30 SEPTEMBER 2015 L Evar J Nike Chairrerson L Nike A L Quinn {gnal 2812125) C C TrMaUX-Fre¢ [12812/25) P M3aki Trustee (appolnted 28141251 chaSrpeWn is ex offlcio ty vlrtue cl Ns offl as Pastcr of Freth GrowKI LoTh1cn Church ofThe Nazwene and the Nll, NMI and Chlldren's Mlnlsty representhyves are alxj eA offlcb by vlrtue of their Offl wlthln the crth. HoldlNJ Trustee Church of the Nazarene British 15 S)uth Dtstrtt IA awrttable ccpanY Urntrd GuaRntee.' Company No 7028764) w.fresh9roundI0rl1c.c0rn Bknkm: Nèt W Bank plc Inthpffid•nt Exarnln•r Hartley FoWr LLP artered A(cntarts 4th HcwTuthn Hcyjse 27.37 st Gee'S R&J mbd¢n Lrmdon SW19 4EU TRUSTEES. RESPWBILrrY srAIEMENT tntstees are S)nIble for the Rem ol the Trustees aTrJ the flnanckil StsteffrtS In aCcOrdae wth appl101e w and Unlted Kngdcffl Starards (Vnited Krrtjdn GerErally A£ted kcounUTrJ Prac) Incl1 Finandal RekVtlr4J Stsrthfd 102 Tr FIn)ral Reworrfj Slarthnl applkab In tr UK and Reputlk of Irekn. Charly requres the trL&ee5 to prepare flnarThl StateThnts fcf each flnarKkil year. UNler that Lwi, the trustees have eTect& to wepare the flnandal Statennts In &cordarKe wlth uted ngdorn Generalty kcerted Accwnung PraCts (United Kingth)m £CtyJnr#j Stsndards aThJ app15cable law), UThJer tharfty Law the trustees mt nrt opprove the flncIal Statents unk W are that trEy gNe a true aTrJ falr viert cl #ate of affalts cl the chkn and of aptytauon of resource& IndLKling IrKome and experolture, cl the charty fcf that Fth. In weparitvj those finandal 5bterrents, the tntee$ are required to k%t Sullab aCcOrj pole5 and appty them conslthntlyi obs£ mdhods pdnclples in the Ctsdtles )RP. make and rnateS thot are reasonab and pnJenL' prepare the flnar1]I ststeEnts on the cOrM ba5Ls Is Inwwoprtate to tt the wlll cortnue In bnes& tr a 5nSIb for kF4ng proper XCAxJnUrwJ reccrfds whkh th%*)se rea9)llab attur4cy at any the fina71 of the charity and to enjble tM to ttL the finanoal Statents cornp the tharftle5 Act 2011 and ]rity IAcctsJnts and ReiKJts) Regulattons 200B. Tlw a a19) reSpKJr6e for Safegrd&j the a55ets of the tharlty and hee for taking steps for the entIn ard dett)n of fraud arnj cthr irregularltles. Approved by rfthe t03rd of tr£S on 16 Juty 2026 aThl sgnEd Tjn ts tehaw by: J Nlke- Trustee
INDEPENDEI EXAMINER'S REPORT TO THE TRUSTEES OF FRESHGROUND Inthpenthrt examinerf$ rePt to the trustee4 ol Frnlryvound I rert the tharfty tr(L%tees on my examlnatkjn cl lUrts of FrethJfC1d ( Tr} the year etxlgj 30 Septanber 2025. Ruponslbillie8 and bMi¥of rrytyt As the charlty tru5tee5 of tFE Trust you are re¥nsIb fcrf tt preroratb)n rf the In Kcordorte rwuiremerts of th¥ibes Act 2011 (the Arti. I rem In respect of my e¥amirotbn of TnJs cjnts caNied rArt under Sectlon 145 rf the kt and In canwng wt rny examlnatyon I he folh)td all applt&Jle Dtrethons gw by the Charfty C(¥nmlsSon uTrJer Seclkjn 145(5)(b) of the kt. rt ex4mIne% rt•t•m•rt I have my eXam5naU. l u)rfmi that no materfal rnatters have come to my attenb'ts) In cmnethon vlth tr examination gNing n cawe to belk¥e th3t In any rnaterial resm.. amnUNJ rec re not W In re5F TTtaS rewlroj ty on 130 cl the & or the xcwnts do Trjt (ord wlth rerdS,. the COUnts do compty wrth the applkable requlremerts (cng the ftym and cortent of amnts set iyjt In the CharltEs {Accounts Jnd Reports) Regulatbn5 2008 other than any rblulreThrt that the xcounts gfve a tr I1 fa v whkh Is nrt a matter cOkIered as port an IrThlepeTrJert examinaC. I Iwve rn cCfflrr6 and hwe come aryoss rL) other rnatteTS in wth the exarrknkn to whkh attenOn SLl be drawn In tbts Itrt in orthr to eThible a PYOFer underaTrJlng of t COUrt5 to be reaclEd. Hartky Fo¥%ler LLP Cnartered Accwntrnts 4th Fl¢M TOrt Hc 27.37 st Ge¥ Road Wlmbkdc LoTrJon SW19 4EU
FRESHGROUND STATEMENT OF FINANCIAL AcnvmES FOR ThE YEAR ENDED 30 SEPTEMBER 2025 2025 Unre&tricted fuTh1 2024 Tcal funds Nrtes INCOME AND ENDOWMENTS FROM t1)nat)n5 and otlw 1me 17J66 43,762 13,018 207,276 31,295 167,557 Church hall and other rental I(Me Trtal 237,660 242,614 EXPENDrnIRE ON Ch•rltsble aLtl¥Stl•• Churth thitrts Coifee thop Prcyetty cogs and hall atKI cther rentsl Income 162.111 14,977 46,024 (i.n21 155207 18,249 78,250 Totrl 221,380 251,706 NEf IiK(IYEI{EXPENDrnIRE) 16, (9M92) To1 fuThts bmught forward 95,458 104,550 111,738 95,458 The rntÉs form rArt ofthe fin31 statnts
FRESHGROUND NCE SHEET 30 SEPTEMBER 2015 202S 2024 Tcal fuTrJs fu Nrtes Tgib a%ts 5,151 41 Cebto Cash at bank In hoTr 49,146 67,786 17,177 86,220 116,932 103,397 ATTrJunts faliro d wlthln one ye {10245) (12,810) NEf CURRENT ASSEIS IC6,587 111,rJ8 95,456 111,738 95,458 FUNDS Unrestrlctsd fvTrJs iii,n8 95,458 TOTAL FUNDS iii.n8 95,458 Tre fln)Ththl stthnnt5 ve app¥od ty E4Jrd ol TruStS and autMrfseJJ for Is9Je on 16 ju 2026 and *ere sbnEd on Its ehalf ty: J Nlke- Tru The Trjtes form part oftlwfln3nda statemts
FRESHGROUND NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Bawol w•pariwJ th• financial •tements financLIl statements of the tharlty, wkth Is a wblk tenefit tIty FRS 102, hove en prepared In xc(Ydan ¥th the (fvaes SORP {FRS 102) '#jntIry and Rewthg by Clprities.. Slatement of Recommernled Praoj to tharitses paring thelr Kclxts In wlth the nJr(la1 Re)rtIng SlaTrJard app1kab in the UK aThJ Repu of trelaThl {FRS 102) leffectThie I lartuary 20191,, Finaal StsTrdMd 102 Tr FlrBncL41 RerUNj SiandJrd applicable In the UK aTrd Republlc cl Irekind a1 the ¢Jarlties kt 2011. The fi01 slatements ho te prepared under the historkal eCvenO Income IWI Is recwJ58J in the Ststerrent of Hrwrrial Attlvltieg ce the charty has to the lurf It Is probat4e that the lfie wlll be wl¥d aTrJ the arrK)urt un te I)ed reliabty. Expendlture Lkjb1le5 are rec¢vJnlsed as eKFendf(ure as >)M as there Is a 1 or cor&nKU¥E oblvJafjcffl commKtlThJ the tharty to that expendf(ure, It Is probable thai a traner of orKlC tenefts 11 be reql in setyernt and arnount cl the obllptk)n can be rwswed rellably. Expenditure 15 )rted for on an ac£nMls basls and has teen da5lIed IadIr$ thai aoJregate all cost ?ted to the catry. Where cots canrw)t be dlrecty &buted to rAular headlr thty he teen alk(ated to actNitie5 a Ijw C[51nt wth the u of resources. Grarts dferej subleci to whkh nc been met at the yew end date are ncted a5 a commltsnent nrt accrued as cApendre, TJnglbl• fix•d amats Cepred&n15 provkled at the followSrvJ ann)1 rntes In der to wrfte off each asset Lwer ts e5ttmatèJ Lwful Iwe. Taxatlon The chaity Is exempt frcm tsx on Its charftabk actmues. Fund accauntl Unrestrlcted funds can te used Sn xcordarKe the obtrsat ofthe trusteE& Rethcred furK1s can onW be for paruwbr thLd wrp05e5 Witlln the obpcts rf the tharlty. Re#rfcJLTh arfse n ¥edned ty the doKrf or when fuThJs are r4L for pa(ular rthkted purposes. FUrthere¥anotkn nature and purprfje oleach fvThJ Is fjrKIthJ kn the notes to the finaal #OlenIs. DONATIONS AND OTHER IIKOME 2025 2024 17,366 43,762
FRESHGROUND NOTES TO THE FINANCIAL sfATEMENTS- contlnued FOR THEYEAR EMDED 30 SEPTEMBER 1025 Grant ftJndlThJ of Dlrett Tots Church Ccifee shop Property costs u011e5 O)urth hall and cther rentsl irt 160,111 14,977 46,024 (1.7321 162,111 14,977 46,024 {1,732) 219280 221,380 TRusfES REMUNEIIATION AND BENEFrrs Rev J Nike trL&ets d the cl%3rty and TKehed a salary kn relatbn to hts rde as Pa&or of £35,Q39 (2024 £32,101) fty the year. These [mynrts afe perrnd unts the con5dtytl¢M cl tharlty a1 were )pyo¥ed ty the other tr(tstres.. No trLL%tees rKelved expenses In thE TrEar kn rd1v to ihek as tnthes. There were tn&ees' exper6 pald for tr year ended 30 Septemter 2025 ncK ft( 30 Septemter 2024. COMPARATIVES FOR THE sfATEMEpif OF FINANCIAL ACTivrriES UThthcted fuTrJ INC(X4IE AND ENDOWMEf4TS FROM l>)Tratkns and cthw Imjme 43,762 h•rttable •ctlvltl Coffee 5 Church hall ¢knr rtrI inojme 31,295 167,SS7 242,614 EXPENDITURE ON ChJrftsble actlvltl• urch aciMts Cofiee shop ProFerty Costs arKI u11leS 155,207 18,249 78250 Tthl 251,706 NET INCOMEI(EXPENDrnIRE) (9,092) REC014CIUATION OF AINDS Tctsl funds broW forward 104,550 TOTAL FUNDSCARRIED FORWARD 95,458
FRESHGROUND NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 30 SEPTEMBER 2015 Flant aTrJ rnathinery Ccmputer eqlert Tdals At i October 2024 AldltDn5 13,660 526 4,711 1,874 18271 t 30 Septhber 2025 14.186 6.585 20,771 DEPRECIATION At l orx0r 2024 ljarge for year 10,933 1.045 2,567 1,075 I300 2,120 At 30 SepterntEr 2025 11,978 3,642 15.620 NEf BOOK VALUE At 30 Septemter 2025 12C 2,943 5,151 At 30 Septemter 2024 1727 1144 4,871 DEBTORS: Amourirs FALLING OUE wmiiN ONE YCAR 2025 2024 Rerts refvab 0r debtc 46,531 2,615 15,162 2,015 49,146 17,177 aiEDThORS: AMOUNTS FALUNG DUE WrnIIN YEAR 2025 2024 Taxaiknn and sc(lal stturfty Other cr8Jrtors 345 io,o)o 2,265 10545 10.345 12.810 MOVEMtpir IN FUNDS Net 1110124 In fthts 3019125 Unrntthted funds Genernl fuTrl 95.458 16,280 111,738 TOTAL FU14DS 95,458 16,280 iii,n8
FRESHGROUND NOTES TO THE FINANCIAL STATEMEp¥fs- continued FOR THE YEAR ENDEO 30 SEPTEMBER 2025 MOVEMENT IM FUNDS- eontlnu•d Net fflovnt in funts. Iled in the atM a &s fdlcA¥s'. IrKomhYJ Mcwement fvThJs experQed Unrestrirted fundj Gera1 fund 237,660 (221,3) 16,2 TOTAL FVMDS 237A60 1221,380) 16. Ctynpxth•i for m¢)¥em•nt In fund• Net rnerrernt In r ViO123 3019124 Unrtttt•th fvnd• GeneRI fur 104550 (9,0921 95,458 TOTAL FUNDS 104.550 {9,092) 9S,458 Comparthe net rn¢veMt In IrLth1 In th¢Ne are as Id., IrMIr reY>J5 Rewur exFerded Mtyarftrt in fr1rS General fvrKI 241614 (251,706) (9,092) TOTAL RINDS 242,614 1251,706) {9,0921 RaATED PPJITY DISCLOSURES re relatsd paty trJnsaLtk forthe year ended 30 &pten*er 2025. -io-