Charity number: 1164488
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Details of the Charity, its Trustees and Advisers | 1 |
| Trustees' Report | 2 - 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 - 13 |
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 NOVEMBER 2025
Trustees
Pawel Krasinski Aneta Klemarczyk Maciej Marian Szarkowski Marek Marton
Charity registered number 1164488 Principal office 115 Regents Park Road 115 Regents Park Road Hampshire SO15 8AH Accountants Kolade Andrew Alli ACMA The ARK Financial Management Consultants Ltd 10 Gatcombe Gardens West End Hampshire SO18 3NA
Page 1
TRUSTEES' REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025
The Trustees present their annual report together with the financial statements of the for the year 1 December 2024 to 30 November 2025. In 2022.
In this calendar period Impact Church Charity was organising meetings and events for a local community and was remotely supporting other missionary projects in different countries.
We held weekly services for members and some other meetings for local community with guest speakers from UK and Poland with a goal to continue to develop ourselves, to become better parents, Christians, Sunday School organizers and members of a local community, especially focused on supporting local families touched by difficult life circumstances.
We have sponsored/organised:
-
Services in which we blessed children, celebrated all of the congregation members birthdays
-
Sunday School services with activities for children and youth
-
Day Out’s for children and youth of our community
-
Sponsored educational courses and conferences for some of the Church’s volunteers
-
A Church Getaway trip, with educational activities for all volunteers and members
-
Organised Water baptism events
The Church was involved in giving and fundraising towards certain projects, these are: - Donations to support missionaries in Uganda
- Donations towards support of Ukrainian war refugees in Ukraine
Some of our funds were transferred to Verein Kids Kiev, an organisation that is helping homeless children in Kiev, Ukraine.
Besides Trustees there are many church members, involved in various charity projects. Mainly in working with children, administrative roles, house groups meetings, setting up church services, cleaning, serving tea and coffee and other roles within church life. Church members volunteer on a regular basis and undertaking various responsibilities.
None of the church volunteers were paid for their work other than refunds of costs i.e. transportation or buying equipment needed to accomplish the task.
One of the church’s Trustee is employed by the Charity and is being paid a fixed amount per month for their services as per Charity’s Constitution.
In the name of all Trustees of Impact Church
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
In the name of all Trustees of Impact Church
Pawel Krasinski Chairman Impact Church Charity
Page 2
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
Structure, governance and management
a. Constitution
is a registered charity, number 1164488, and is constituted under a Trust deed.
b. Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' Report 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 & 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 its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP (FRS 102);
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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 Trust deed. 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.
Approved by order of the members of the board of Trustees on 12 February 2026 and signed on their behalf by:
Pawel Krasinski
Page 3
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025
Independent Examiner's Report to the Trustees of ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 30 November 2025.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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 (FRS 102) 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 but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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 that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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: Dated: 12 February 2026
Kolade Andrew Alli ACMA
The ARK Financial Management Consultants Ltd
10 Gatcombe Gardens
West End Hampshire
SO18 3NA
Page 4
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2025
| Note Income from: Donations and legacies 2 Total income Expenditure on: Charitable activities Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2025 £ 61,484 61,484 62,007 62,007 (523) 71,968 (523) 71,445 |
Total funds 2025 £ 61,484 61,484 62,007 62,007 (523) 71,968 (523) 71,445 |
Total funds 2024 £ 44,701 44,701 48,916 48,916 (4,215) 76,183 (4,215) 71,968 |
|---|---|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 7 to 13 form part of these financial statements.
Page 5
BALANCE SHEET AS AT 30 NOVEMBER 2025
| Fixed assets Note Current assets Cash at bank and in hand Creditors: amounts falling due within one year 6 Net current assets Total assets less current liabilities Net assets excluding pension asset Total net assets Charity funds Restricted funds 7 Unrestricted funds 7 Total funds |
72,545 72,545 (1,100) |
2025 £ - 71,445 71,445 71,445 71,445 - 71,445 71,445 |
73,068 73,068 (1,100) |
2024 £ - 71,968 |
|---|---|---|---|---|
| 71,968 | ||||
| 71,968 | ||||
| 71,968 | ||||
| - 71,968 |
||||
| 71,968 |
The financial statements were approved and authorised for issue by the Trustees on 12 February 2026 and signed on their behalf by:
Pawel Krasinski
The notes on pages 7 to 13 form part of these financial statements.
Page 6
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and 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 Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
1.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
1.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
1.4 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 7
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. Accounting policies (continued)
1.5 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
1.6 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Page 8
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
| 2. Income from donations and legacies | ||
|---|---|---|
| Unrestricted funds |
Total Total |
|
| General | 2025 2024 |
|
| £ | £ £ |
|
| Donations and Giving | 47,211 | 47,211 36,877 |
| Gift Aid tax reclaimed | 14,273 | 14,273 7,824 |
| 61,484 | 61,484 44,701 |
Page 9
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
3. Expenditure on charitable activities
| 3. Expenditure on charitable activities | |||
|---|---|---|---|
| Unrestricted funds |
Total Total |
||
| General | 2025 2024 |
||
| £ | £ £ |
||
| Wages and salaries | 11,600 | 11,600 7,200 |
|
| Love gift to speakers | 5,591 | 5,591 200 |
|
| Love gift to members | 6,964 | 6,964 6,140 |
|
| Ministry costs and gifts to other churches | 14,833 | 14,833 10,472 |
|
| Church and office equipment | 5,171 | 5,171 600 |
|
| Food and hospitality expenses | 3,068 | 3,068 7,219 |
|
| Travel and motor vehicle expenses | 4,856 | 4,856 4,822 |
|
| Webhosting fees and IT consumables | 235 | 235 0 |
|
| Premises costs | 5,680 | 5,680 9,709 |
|
| Membership Subscription | 746 | 746 930 |
|
| Insurance | 381 | 381 364 |
|
| Independent examiner's fee | 1,100 | 1,100 1,260 |
|
| Training | 1,782 | 1,782 0 |
|
| 62,007 | 62,007 48,916 |
4. Independent examiner's remuneration
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Fees payable to the Charity's independent examiner for the independent | ||
| examination of the Charity's annual accounts | 1,100 | 1,100 |
Page 10
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. Trustees' remuneration and expenses
During the year ended 30 November 2025, Maciej Marian Szarkowski received remuneration of £11,600 (2024: £7,200) during the year, in relation to work carried out on behalf of Impact Church.
6. Creditors: Amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 1,100 | 1,100 |
Page 11
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
7. Statement of funds
| Statement of funds - current year | ||||
|---|---|---|---|---|
| Balance at | ||||
| Balance at 1 | 30 | |||
| December | November | |||
| 2024 | Income | Expenditure | 2025 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General Funds | 71,968 | 61,484 | (62,007) | 71,445 |
Page 12
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
7. Statement of funds (continued)
Statement of funds - prior year
| Balance at | ||||
|---|---|---|---|---|
| Balance at | 30 | |||
| 1 December | November | |||
| 2023 | Income | Expenditure | 2024 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General Funds - all funds | 76,183 | 44,701 | (48,916) | 71,968 |
Page 13