# **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDING 31ST AUGUST 2025**
# **CHRIST CHURCH SOUTHAMPTON**
(Charitable Incorporated Organisation)
**CHARITY REGISTRATION No: 1164459**
Independent Examiners Ltd The Grain Store, Hills Barns Appledram Lane South Chichester PO20 7EG
1
## **CHRIST CHURCH SOUTHAMPTON**
(Charitable Incorporated Organisation)
## **CONTENTS**
**----- Start of picture text -----**
Page 3 Legal and Administrative Information
Page 4 to 6 Trustees' Report
Page 7 Independent Examiner's Report to the Trustees
Page 8 Statement of Financial Activities
Page 9 Balance Sheet
Pages 10 to 15 Notes to the Financial Statements
**----- End of picture text -----**
2
## **CHRIST CHURCH SOUTHAMPTON**
(Charitable Incorporated Organisation)
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**CHARITY NUMBER** 1164459 **DATE OF REGISTRATION** 18th November 2015
**PERIOD START** 1st January 2025 **PERIOD END** 31st August 2025 ( 8 months) **TRUSTEES AS AT 31ST AUGUST 25** S.T. Aellen (Elder) N.P. Bridges (Elder) J.D.S. Faux (Pastor, Elder) M.D. Hill (Elder) D.M. Lawson (Elder) F.E.O Saer (Pastor, Elder) J.E.P. Taylor (Pastor, Elder) T.J. Bell (Elder) - appointed 13 May 25 **LEGAL STATUS** Charitable Incorporated Organisation
## **GOVERNING INSTRUMENT**
CIO Foundation Registered 18th November 2015
## **OBJECTS**
**1)** THE ADVANCEMENT OF THE CHRISTIAN FAITH IN ACCORDANCE WITH THE BASIS OF FAITH PRIMARILY BUT NOT EXCLUSIVELY WITHIN SOUTHAMPTON AND THE ADJACENT AREAS.
**2)** SUCH OTHER CHARITABLE PURPOSES AS SHALL, IN THE OPINION OF THE CHARITY TRUSTEES, FACILITATE THE WORK OF THE CHURCH, PROVIDED THAT SUCH PURPOSES MUST FIRST BE APPROVED BY A RESOLUTION OF THE PARTNERS OF THE CHURCH AND MUST BE CARRIED OUT IN A MANNER CONSISTENT WITH THE BASIS OF FAITH.
**CORRESPONDENCE ADDRESS** Burgess Road Library Burgess Road Southampton SO16 3HF **PRIMARY BANKERS** CAF Bank Ltd West Malling Kent ME19 4TA
**INDEPENDENT EXAMINER** Independent Examiners Ltd The Grain Store, Hills Barns Appledram Lane South Chichester PO20 7EG
3
## **TRUSTEES’ REPORT FOR 1 JAN - 31 AUG 2025**
## **Charitable Objects**
The objects of the church are
1) The advancement of the Christian faith in accordance with the basis of faith primarily but not exclusively within Southampton and the adjacent areas.
2) Such other charitable purposes as shall, in the opinion of the charity trustees, facilitate the work of the church, provided that such purposes must first be approved by a resolution of the partners of the church and must be carried out in a manner consistent with the basis of faith.
## **Structure, Governance and Management**
The Church as a legal entity is a Charitable Incorporated Organisation, affiliated to the Fellowship of Independent Evangelical Churches (FIEC). It is governed by a Constitution dated 4 November 2015.
Registered Charity status was granted on 18 November 2015 under Registration Number 1164459.
The Charity is also Corporate Trustee for Freemantle Evangelical Church through a Premerger Vesting Declaration signed 7 May 2020.
The Charity is governed by a board of Trustees who also constitute the members of the Charity and the leadership of the Church. They meet regularly (normally fortnightly) to set policy and review the activities of the Church, and their decisions are subject to the scrutiny of the members of the Church body (normally twice yearly) in accordance with ‘Church Life and Conduct’, a document which sets out the practical workings of the Church.
Significant financial decisions are taken with the approval of the members of the Church body through a formal vote.
Trustees are appointed by existing trustees where they have satisfied themselves of the need of further trustees and the qualifications – spiritual and otherwise – of the person proposed for the role, through consultation with the Church body as specified in ‘Church Life and Conduct’.
All trustees served without remuneration in their capacity as Trustees. Those Trustees who are Pastors receive remuneration in that capacity at levels determined by non-Pastor Trustees, as well as – in some cases – rent payments in connection with the Church Manses at levels determined by the non-Pastor Trustees, meeting separately, at or below the appropriate market levels for the relevant property. The Pastors themselves do not participate in any determination of the remuneration they receive. No other Trustees have a beneficial interest in the Charity.
Mr Thomas Bell (Elder) was added to the board of trustees during this reporting period (13 May 2025).
## **Review of Activities**
When planning and reviewing the objectives of the activities of the Church, due consideration has been given to the Charity Commission’s general guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular, the church sets out to enable ordinary people to live out their faith as part of our church in their local communities.
The Church is committed to reaching, teaching, discipling and training Christians to carry out Gospel ministry in Southampton and further afield. The Church welcomes members
4
and attendees from all backgrounds and actively seeks to invite members of both the Church and the local community to benefit from its ministries.
The ministries of the Church are overseen by its leadership, and are carried forward both by the Church staff and by the extensive involvement of over 150 volunteers drawn from Church members and other regular attendees. This pattern is seen in all areas of the life of the Church.
Through the year, the Church held a series of weekend and midweek meetings and activities in Southampton, and in addition provided financial support and pastoral care to individuals and also supported other individuals and organisations involved in Christian mission and training.
Activities included student groups meeting on Sundays, reading groups, retreats, conferences, small groups and individual meetings. International students were taught about English culture and the Christian faith. English language lessons were provided free of charge to those recently arrived in the UK, often connected with the neighbouring university.
The children’s and families' work also continued to develop. As well as Sunday activities for children and young people, special events for members of the local community were held. A weekly Toddlers group was held for local parents/carers and their children.
A number of other small groups met to teach enquirers about the Christian faith, and to nurture those who are already committed to the faith. These included groups for women (at which a crèche is provided), a network of groups for those in their 20s, a youth group, other groups with more general membership and regular ‘Partnership Courses’ for those exploring becoming a member of the Church.
A community library was operated by the charity in cooperation with Southampton City Council and the Burgess Road Library Management Team.
There is a strong training ethos, and opportunities are provided for self-funded, full-time volunteers, generally known as ‘Ministry Trainees’, to learn about Christian ministry in the context of the church. Other volunteers are given training in various areas, including music, children’s work, student work, group leadership, safeguarding and general Christian ministry. Some of this is provided in-house; other elements are achieved through attendance at conferences and training courses further afield.
The Church used a number of venues to host their various activities. However, most activities took place in a community library and a secondary school in Southampton.
## **Finance**
As previously approved, the reporting period has been changed from 1 January - 31 December to 1 September - 31 August. For this reason, the current reporting period is shorter than normal (1 January 2025 - 31 August 2025).
Receipts, outgoings and balances are as shown in the statement of financial activities and balance sheet appended.
The Charity’s funding principally came from gifts and donations made by members of the congregation together with associated Gift Aid. In addition, some funds came in the form of grants from external bodies.
A reserves policy exists whereby – in normal circumstances – cash reserves should be retained amounting to 3 months basic operating costs (such costs being estimated at a nominal 80% of the full current-year charity budget. In the 2024 financial year this target was again met.
5
Responsibilities of the Trustees
The Trustees are responsible for preparing the Report of the Trustees and the financial
statements in accordance with applicable law and United Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare
financial statements for each financial year which give a true and fair view of the state of
affairs of the Charity and of the incomng resources and application of resources of the
Charity for that period. In preparing the financial statements the Trustees are required to..
selert suitable accounting policies and apply thern consistently;
obseNe the methods ènd principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent-
state whether applicable accounting standard5 have been followed, subject to any
material departures disclosed and explained in the financial statements; and
prepare the financial statements on a going concern basis unless it is inapproprlate
to assume that the Charity will continue in operation.
The Trustees are responslble for keeping proper accounting records that disclose with
reasonable accuracy at any time the financial position of the Charity and enable them to
ensure that the financial statements comply with the Charities Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the governing document.
They are also responsible for safeguarding the assets of the Charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial
information included on the charity's websites. Legislation in the United Kingdom
governing the preparation and dissemination of financial statements may differ from
legislation in other jurisdictions.
This report was approved by the Trustees of the Church on 30 January and signed on their
behalf by..
N PBrl
30 January 2026
## **CHRIST CHURCH SOUTHAMPTON**
(Charitable Incorporated Organisation)
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
Report to the Trustees of Christ Church Southampton CIO on the accounts for the period ended 31st August 2025 set out on pages 8 to 15.
## **Respective responsibilities of trustees and examiner**
As the charity’s Trustees of Christ Church Southampton (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of Christ Church Southampton are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
Since Christ Church Southampton gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Charity Independent Examiners, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
- accounting records were not kept in respect of Christ Church Southampton as required by section 386 of
- **·** the 2006 Act; or
- the accounts do not accord with those records; or
- the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than
- **·** any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
- the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed :
> Date : 6.2.26
K Gomes FCIE MAAT Independent Examiners Ltd The Grain Store, Hills Barns Appledram Lane South Chichester PO20 7EG
7
## **CHRIST CHURCH SOUTHAMPTON**
(Charitable Incorporated Organisation)
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE PERIOD ENDED 31ST AUGUST 2025**
|**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Legacies & Similar Income
**4a**
Investment Income
**4b**
Charitable Activities
**4c**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Costs of Generating Funds**
Charitable Activities
**5a**
Governance Costs
**5b**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING (OUTGOING) RESOURCES**
Total Funds Brought Forward
Gain on Disposal of Fixed Assets
**TOTAL FUNDS CARRIED FORWARD**|(8 Months)
Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2025**
**2024**
£
£
£
£
329,106
23,029
352,135
699,344
2,050
-
2,050
7,771
42,586
-
42,586
35,602|
|---|---|
||**373,742**
**23,029**
**396,771**
**742,717**|
||399,953
21,916
421,869
554,677
1,560
-
1,560
2,093|
||**401,513**
**21,916**
**423,429**
**556,770**|
||**(27,771)**
**1,113**
**(26,658)**
**185,947**
349,959
416,056
766,015
580,067
-
-
-
-|
||**322,189**
**417,169**
**739,358**
**766,015**|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 10 to 15 form part of these financial statements.
8
CHRIST CHURCH SOUTHAMPTON
(Charitable Incorporated Organisabonl
BALANCE SHEET
AS AT 31ST AUGUST 2025
18 Months)
Unrestritted Restritted 31-Aug-25 31-Detr24
Funds
Funds
Total
Total
Note
Flxed Assets
Tangible Assets
Investments
2,964
250,282
253,246
257,828
Total Flxed Assets
2,964
250,282
253,246
257,828
Current Assets
Debtors & Prepayments
Cash at 8ank and in Hand
35,299
308 343
35.299
475 230
87,921
433 914
166 887
Total Current Assets
343.642
166.887
510.529
521.835
Creditors.. amounts falling due within one
year
24,417
24,417
13,648
NET CURRENT ASSETS
319,225
166,887
486,112
508,187
TOTAL ASSETS less current lIalItIeS
321189
417.169
739,358
766,015
Creditors.. amounts falling
due In more than one year
io
NEf ASSErs
332,189
417,169
739,358
766,015
Fund$ of the Charlty
General Fund5
Restritted Funds
322.189
322,189
417,169
349,959
416,056
417.169
Total Funds
322.IB9
417,169
739,358
766,015
Approved by the Trustees on
Sned on thelr behalf by Trustee
Prlnted Name..
i P4vL 8IL iJ>&EI
## **CHRIST CHURCH SOUTHAMPTON**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST AUGUST 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of Preparation & Assessment of Going Concern**
## **Basis of Preparation**
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
## **Assessment of Going Concern**
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
## **Transition to FRS102**
The Charity has presented its results under FRS102 and Charity SORP (FRS102). The trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was not needed. No restatements of the previous period results were required.
## **Incoming Resources**
## _**Recognition of Incoming Resources**_
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability.
## _**Incoming Resources with Related Expenditure**_
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
## _**Grants and Donations**_
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## _**Tax Reclaims on Donations and Gifts**_
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
## _**Contractual Income and Performance Related Grants**_
This is only included in the SOFA once the related goods or services has been delivered.
## _**Gifts in Kind**_
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
## _**Donated Services and Facilities**_
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## _**Volunteer Help**_
The value of any voluntary help received is not included in the accounts.
## _**Investment Income**_
This is included in the accounts when receivable.
## _**Investment Gains and Losses**_
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
10
## **CHRIST CHURCH SOUTHAMPTON**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST AUGUST 2025**
## **1. ACCOUNTING POLICIES (continued)**
## **Expenditure and Liabilities**
## _**Liability Recognition**_
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## _**Governance Costs**_
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters.
## _**Grants with Performance Conditions**_
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
## _**Grants Payable without Performance Conditions**_
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
## _**Support Costs**_
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, e.g. allocating property costs by floor areas, or per capital employed, staff costs by the time spent and other costs by their usage.
## _**Investments**_
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
## _**Pensions**_
Pension contributions are charged to the Statement of Financial Activities as they become payable.
## _**Unrestricted Funds**_
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
## _**Restricted Funds**_
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of the regular appeals for special offerings made at the Sunday fellowship meetings.
## _**Designated Funds**_
These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.
## _**Fixed Assets**_
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
## _**Stock**_
Stock is held at the lower of cost and net realisable value.
## _**Depreciation Expense**_
Depreciation is calculated at a rate to write off the cost of tangible fixed assets on a straight line basis over their estimated useful lives. The rates applied per annum are as follows:
Land & Buildings 2% Motor Vehicles 20%
11
## **CHRIST CHURCH SOUTHAMPTON**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST AUGUST 2025**
## **2. TANGIBLE FIXED ASSETS**
|||
|---|---|
|**2. TANGIBLE FIXED ASSETS**
Cost
01-Jan-25
Additions
Disposals
Cost Value at
31-Aug-25
Depreciation
01-Jan-25
Charge
Disposal
Depreciation at
31-Aug-25
Net Book Value
31-Aug-25
Net Book Value
31-Dec-24|Fixtures
Land &
Motor
Fittings &
**2025**
Building
Vehicles
Equipment
**Total**
£
£
£
£
280,167
6,350
-
286,517
-
-
-
-
-
-
-
-|
||280,167
6,350
-
286,517|
||26,149
2,540
-
28,689
-
-
3,736
846
-
4,582|
||29,885
3,386
-
33,271|
||**250,282**
**2,964**
**-**
**253,246**|
||**254,018**
**3,810**
**-**
**257,828**|
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st August 25 : None
31st December 2024 : None
## **3. INVESTMENTS**
The CIO held no fixed investments during this or the previous financial period.
|**4. INCOMING RESOURCES**
**Note**
**a) Donations, Legacies & Similar Income**
Gifts, Tithes & Offerings
**6**
Gift Aid Tax Recovered
Building Fund
Grants
**6**
**b) Investment Income**
Interest Received
**c) Charitable Activities**
Activities & Events
Weekend Away Event
Bookstall Income
Food Contributions
Residentials
Other Income|(8 Months)
Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2025**
**2024**
£
£
£
£
275,349
3,590
278,939
421,402
33,618
-
33,618
95,901
-
9,403
9,403
115,716
20,139
10,036
30,175
66,325|
|---|---|
||**329,106**
**23,029**
**352,135**
**699,344**|
||2,050
-
2,050
7,771|
||**2,050**
**-**
**2,050**
**7,771**|
||3,886
-
3,886
4,025
20,654
-
20,654
-
1,078
-
1,078
1,631
5,790
-
5,790
9,273
9,657
-
9,657
19,924
1,521
-
1,521
749|
||**42,586**
**-**
**42,586**
**35,602**|
12
## **CHRIST CHURCH SOUTHAMPTON**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST AUGUST 2025**
## **5. RESOURCES EXPENDED**
|**Note**
**a) Charitable Activities**
**Church Activities**
Staff Costs
**11**
Ministry Support to Members
**6**
**Church Costs**
Depreciation Expense
**6**
Premises Costs
**6**
Office Costs
**6**
Vehicle Costs
**2**
Venue Hire
**Cost of Activities**
Bookstall Costs
Food Costs
MYC
Activities & Events
Weekend Away Event
Running Costs
**External Expenses**
External Ministry Support
**6**
Affiliations
`
**b) Governance Costs**
Independent Examiners Fees
Legal & Professional Fees|(8 Months)
Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2025**
**2024**
£
£
£
£
267,961
10,036
277,997
393,185
-
120
120
-
846
3,735
4,581
6,873
16,810
1,410
18,220
26,020
6,975
615
7,590
12,418
1,601
-
1,601
2,198
10,797
-
10,797
19,951
3,100
-
3,100
5,026
16,285
-
16,285
23,482
11,486
-
11,486
23,354
7,101
-
7,101
9,924
32,254
-
32,254
-
6,019
-
6,019
8,431
11,910
6,001
17,911
14,819
6,808
-
6,808
8,996|
|---|---|
||**399,953**
**21,916**
**421,869**
**554,677**|
||1,560
-
1,560
1,560
-
-
-
533|
||**1,560**
**-**
**1,560**
**2,093**|
13
## **CHRIST CHURCH SOUTHAMPTON**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST AUGUST 2025**
## **6. FUNDS MOVEMENT**
|**6. FUNDS MOVEMENT**||
|---|---|
|**Restricted Funds**
Christ Church Southampton Funds
Building Fund
Freemantle|**Balance**
**Balance**
**01-Jan-25**
Income
Expenditure
Transfer
**31-Aug-25**
£
£
£
£
£
23,352
12,480
14,971
-
-
20,861
115,716
9,403
-
-
125,119
276,988
1,146
6,944
-
-
271,189|
||**416,056**
**23,029**
**21,916**
**-**
**-**
**417,169**|
## **Unrestricted Funds**
The restricted funds held are wholly represented by the cash reserves of the CIO.
|**7. CASH AT BANK AND IN HAND**
Cash at Bank & in Hand
**8. DEBTORS AND PREPAYMENTS**
Sundry Debtors|(8 Months)
Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Aug-25**
**31-Dec-24**
£
£
**£**
**£**
308,343
166,887
475,230
433,914|
|---|---|
||**308,343**
**166,887**
**475,230**
**433,914**|
||(8 Months)
Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Aug-25**
**31-Dec-24**
£
£
**£**
**£**
35,299
-
35,299
87,921|
||**35,299**
**-**
**35,299**
**87,921**|
## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Sundry Creditors
Deferred Income
PAYE & NI
Independent Examiners Fees|(8 Months)
Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Aug-25**
**31-Dec-24**
£
£
**£**
**£**
15,292
-
15,292
2,928
1,933
1,933
2,471
7,072
-
7,072
8,129
120
-
120
120|
|---|---|
||**24,417**
**-**
**24,417**
**13,648**|
## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR**
|Sundry Creditors|(8 Months)
Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Aug-25**
**31-Dec-24**
£
£
**£**
**£**
-
-
-
-|
|---|---|
||**-**
**-**
**-**
**-**|
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## **CHRIST CHURCH SOUTHAMPTON**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued)**
## **FOR THE PERIOD ENDED 31ST AUGUST 2025**
|**11. STAFF COSTS AND NUMBERS**
(8 Months)
**2025**
**£**
Gross Wages & Salaries
204,307
Staff Accommodation Costs
51,839
Social Security Costs
11,447
Pension Contributions
10,404
**277,997**
Employees who were engaged in each of the following activities:
**2025**
TOTAL
Activities in furtherance of organisation's objects
11
**11**|**2024**
**£**
278,775
82,413
17,846
14,151|
|---|---|
||**393,185**|
||**2024**
TOTAL
11|
||**11**|
No employees received emoluments in excess £60,000 (2024: None)
## **12. PAYMENTS TO TRUSTEES AND OTHER RELATED PARTY TRANSACTIONS**
During the financial period of eight months, Trustee F.E.O. Saer received £23,714 (2024:£34,369) in salary-related payments and £3,651 (2024:£5,292) in pension contributions in his capacity as Senior Pastor of Christ Church Southampton. He and his spouse also received £20,000 (2024:£30,000) in rental payments in connection with provision of a manse.
During the financial period of eight months, Trustee J.P. Taylor received £21,233 (2024:£30,774) in salary-related payments and £2,760(2024:£4,000) in pension contributions in his capacity as Assistant Pastor of Christ Church Southampton. He and his spouse also received £11,103 (2024:£16,655) in rental payments in connection with provision of a manse.
During the financial period of eight months, Trustee J.D.S Faux received £21,581 (2024:£30,390) in salary related payments, £1,726 (2024:£2,431) in Pension Contributions and was provided with accommodation at a cost of £12,750 (2024:£21,108) in his capacity as Pastor of Christ Church Southampton.
The payments of £2,423 made to two trustees, consisted of reimbursements for items purchased on behalf of the Church in furthering the Charity's objects.
No other payments were made to trustees or any persons connected with them during this financial period. No other material transactions took place between the organisation and a trustee or any person connected with them. No other trustees received any remuneration or benefits in kind during the financial period.
## **13. RISK ASSESSMENT**
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
## **14. RESERVES POLICY**
The trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.
## **15. PUBLIC BENEFIT**
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
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