2025-06-30-accounts

a

:

----- Start of picture text -----
.
----- End of picture text -----

Trustees’ Annual Report for the period

Period start date Period end date

Section A

From

To

Reference and administration details

Charity name

Goring Free Church ClO

Other names charity is known by

Registered charity number (if any) | 1173630

Charity's principal address| High Street

Goring Reading Postcode RG8 9AT

Names of the charity trustees who manage the charity

1|MatthewCordie | 2 [Henry Fay rs 3 [Nigel Gordon-Potts | Chair | 4{OwenMorel 5[MichaelWard | 6a | Paul Weller eeee GQ GO CG CO Mp 1 A A

Fo

A GG

A A 1 PO Names of the trustees for the charity, if any, (for example, any custodian trustees) [Name Dates acted if not for whole year

TAR

4

.

March 2012

----- Start of picture text -----
Names and addresses of advisers (Optional information)
um of adviser Name Address
Name of chief executive or names of senior staff members (Optional information)
Section B Structure, governance and management
Description of the the charity’s trusts
Type of governing document -ORSErUHOM
How the charity is constituted Charitable Incorporated Organisation
Trustee selection methods Blemed By membership
----- End of picture text -----

Description of the the charity’s trusts

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

• e policies and procedures adopted for the induction and training of trustees;

• e the charity's organisational structure and any wider network with which the charity works;

• e relationship with any related parties;

• e trustees’ consideration of major risks and the system and procedures to manage them.

Section C Objectives and activities

The objects of the CIO for the public benefit are to advance the Christian faith in accordance with its Statement of Beliefs in Goring, Oxfordshire Summary of the objects of the and in such other parts of the United Kingdom or the world as the charity charity set out in its trustees may from time to time think fit. governing document |

TAR

2 .

March 2012

----- Start of picture text -----
When planning its activities for the year the trustees gave consideration
to the Charity Commission’s guidance on public benefit.
----- End of picture text -----

These activities consisted of the following: (1) The provision of acts of corporate worship 0 Various activities for preschool, primary, and secondary school age 1] Groups and classes for all ages to learn more about the Christian faith | children 1 A weekly meeting place for anyone within the community to socialise with others over light refreshments Summary of the main “] The support of both local and global mission partners activities undertaken for the C1 The letting of our premises to other community groups public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

• e policy on grantmaking; e policy programme related investment:

----- Start of picture text -----
|
----- End of picture text -----

• e contribution made by volunteers.

| |

TAR

3

.

March 2012

section D

Achievements and performance

Summary of the main , , te , wg: : : Through the generosity of its members’ financial support and their time achievements of the charity ; : ; during the year and commitment, Goring Free Church has continued to run its various ministries and activities, with a good regular attendance at its Sunday services and the various groups it operates during the week. Our premises are in use most days of the week either for our own | activities or those of other community groups. Also, we are pleased to have been able to maintain our support of other mission initiatives and partners.

| |

TAR

4

.

March 2012

Section E

Financial review

Restricted funds are held in reserve until they are due to be expended on Brief statement of the the specific items for which they were given. charity’s policy on reserves

• Unrestricted funds are held to provide financial stability for the continued operation of Goring Free Church and also to meet our possible commitments regarding the repair of the Church buildings we use.

Details of any funds materially in deficit

----- Start of picture text -----
None
----- End of picture text -----

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

• e the charity's principal sources of funds (including any fundraising);

• e how expenditure has supported the key objectives of the charity;

• e investment policy and objectives including any ethical investment policy adopted.

Section F

Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) |Nigel Gordon-Potts owen Raprrelt Full name(s) | Nigel Mark Gordon-Potts Gwen Citve Moret Position (eg Secretary, Chair, |[Chair][of][trustees] Trustee etc) Date| 06/04/2026

TAR

5

7

March 2012

¢<#y CHARITY COMMISSION | Independent examiner's report on the | | FOR ENGLAND AND WALES accounts

SectionA Independent Examiner’s Report

----- Start of picture text -----
On accounts for the year | 30 June 2025 Charity no | 1173630
ended (if any)
----- End of picture text -----

| report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 June 2025.

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

| report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

• Independent | have completed my examination. | confirm that no material matters have

• examiner's statement come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

• e the accounting records were not kept in accordance with section 130 of the Charities Act; or

• e the accounts did not accord with the accounting records; or e the accounts did 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.

| 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.

• Please delete the words in the brackets if they do not apply.

----- Start of picture text -----
Signed: MRvhadban
----- End of picture text -----

----- Start of picture text -----
Date: | 31 Mar 2026
----- End of picture text -----

Name: | Mark Richardson, ACA

Relevant professional

qualification(s) or body (if any):

Address: | 146 Overdown Road, Reading, RG31 6NS

IER

1

Oct 2018

GORING FREE CHURCH

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

REGISTERED CHARITY NO. 1173630

|

GORING FREE CHURCH

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

CONTENTS

Page no.

Statement of financial activities	1
Statement offinancial position	2
Notes to the financial statements	3
Independentexaminer'sreport	10

GORING FREE CHURCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

				2025	2024
	Unrestricted	Restricted		Total	Total
	Funds		Funds
	£		£	£	£
Income from:
Donations and legacies	71,202		19,025	90,227	100,168
Charitable activities	3,586		-	3,586	1,901
Interest	4,941		-	4,941	4,448
Other income	-		-	-	1,261
Total income	79,729		19,025	98,754	107,778
Expenditure on:
Ministers and employees	52,918		2,000	54,918	51,523
Property	29,187		-	29,187	17,354
Children and youth	2,139		-	2,139	2,332
Mission grants	10,443		8,770	19,213	15,893
Depreciation	2,095		-	2,095	2,095
Other expenditure	7,395		9,050	16,445	16,515
Total expenditure	104,177		19,820	123,997	105,712
Net income / (expenditure)	(24,448)	‘	(795)	(25,243)	2,066
Transfers between funds	-		-	-	-
Netmovement in funds	(24,448)		(795)	(25,243)	2,066
Reconciliation offunds
Total funds at 1 July 2024	140,530		11,674	152,204	150,138
Totalfundsat30June2025	116,082		10,879	126,961	152,204

The notes on pages 3 to 9 form part of these financial statements.

1

GORING FREE CHURCH

STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025

	Note	2025	2024
		£	£
Non-Current Assets
Fixed Assets - Equipment	7	1,572	3,667
Investment—term deposit		44,147	-
		45,719	3,667
Current assets
Debtors		5,675	21,430
Investment—term deposit		33,321	-
Cash		44,121	129,030
		83,117	150,460
Current liabilities
Accruals		(1,875)	(1,923)
Net Current Assets		81,242	148,537
Total Net Assets		126,961	152,204
Represented by:
Unrestricted Funds		116,082	140,530
Restricted Funds		10,379	11,674
		126,961	152,204

The notes on pages 3 to 9 form part of these financial statements.

2

GORING FREE CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

1.1 Basis of preparation

• The financial statements have been prepared on a going concern basis and 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) (effective 1 January 2019) — (Charities SORP (FRS 102)) and the Charities Act 2011 and applicable regulations. The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these accounts. Unrestricted funds are the general funds of the Church that are not subject to any restrictions regarding their use and are available for application on the general purposes of the Church. Funds designated for a particular purpose by the Managing Trustees are also unrestricted.

The accounts include all transactions, assets and liabilities for which the Church is responsible in law. They do not include the accounts of other groups that owe their main affiliation to another body or those that are informal gatherings of church members.

1.2 Income

All income is included in the Statement of Financial Activities when the charity is legally entitled to the income, when the amount can be quantified with reasonable accuracy and receipt is probable.

Legacies are recognised in the accounts when the money is receivable.

income from donations and gifts arose from giving by church members and where applicable gift aid relief is recognised on an accruals basis at the same point as the original donation.

3

GORING FREE CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies (Continued)

1.3 Expenditure

• Expenditure is recognised on an accruals basis as and when a legal or constructive obligation arises. The Church's objects are the advancement of the Christian faith and other such charitable purposes. All grants and any expenditure are made in line with these objects and are charged to the Statement of Financial Activities in the year they are approved.

• 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.

• 1.5 Tangible fixed assets and depreciation Tangible fixed assets other than freehold land are stated at cost less depreciation. Expenditure on assets costing less than £1,000 is written off in the year of purchase. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Fixtures, fittings & equipment 25% straight line basis

• 1.6 Liabilities Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

4

GORING FREE CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies (Continued)

• 1.7 Accumulated funds

• Restricted funds are funds subject to specific trusts, which may be declared by their donors, or with the authority such as in a public appeal, or created through legal process, but still within the wider objects of the charity. Restricted funds may be restricted income funds, which are expendable at the discretion of the Managing Trustees in furtherance of particular aspects of the objects of the charity.

2 Donations and Legacies

----- Start of picture text -----
)
----- End of picture text -----

				2025	2024
		Unrestricted	Restricted	Total	Total
		Funds	Funds
		£	£	£	£
	Donations and Gifts	57,657	17,778	75,435	82,042
	Gift Aid	13,545	1,247	14,792	18,126
		71,202	“19,025	90,227	100,168
3	Grants Payable
				2025	2024
		Unrestricted	Restricted	Total	Total
			Funds	Funds
	£ £ £ £
	Grants to Institutions 9,343 5,474 14,817 9,040
		Grants to Individuals	1,100	3,296	4,396
		10,443	8,770	19,213	15,893
			5

GORING FREE CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

4 Movement in Funds

	Balance at	Incoming	Resources	Balance at
	30June	Resources	Expended	30June
	2024			2025
		£	£	£
Free Reserves	140,530	79,729	(104,177)	116,082
Restricted Funds	11,674	19,025	(19,820)	10,879
	152,204	98,754	(129,997)	126,961
	Balance at	Incoming	Resources	Balance at
	30June	Resources	Expended	30June
	2023			2024
		£	£	£
Free Reserves	139,407	87,825	(86,702)	140,530
Restricted Funds	10,731	19,953	(19,010)	11,674
	150,138	107,778	(105,712)	152,204

Restricted funds consists of an Earmarked Gifts fund.

5 Managing Trustees

None of the Managing Trustees (or any persons connected with them) received any remuneration in return for their services as Trustees during the year. One Managing Trustee (2024: one) was also the Pastor of the Church and was remunerated for his services as agreed.

Remuneration is authorised under the Constitution in respect of the Pastor. He may receive reasonable remuneration for his work in the service of the Church notwithstanding that he is a Managing Trustee of the Church. The Pastor must be absent from the part of any meeting where the performance, remuneration or other terms and conditions of his engagement is discussed, and may not vote on any such matter.

6

GORING FREE CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

5 Managing Trustees (Continued)

Total remuneration (including pension contributions) paid to one Managing Trustee and their related parties in respect of their service to the church, as allowed for under the Constitution, was £50,704 (2024: £49,368).

None of the Trustees was paid or reimbursed for expenses relating to their services during the year (2024: nil). Trustees and employees alike are reimbursed for routine out-ofpocket expenses on behalf of the Church that are unrelated to their services.

6 Employees

The average monthly number of employees during the year was:

	2025	2024
	Number	Number
Pastoral and ministryworkers	2	2
Employment costs
	2025	2024
	£	£
Wages and salaries	41,709	40,731
Social security costs	116	157
Other pension costs	10,328	9,985
	52,153	50,873

There were no employees whose emoluments were £60,000 or more.

7

GORING FREE CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

7 Tangible Fixed Assets

|

	Furniture,
	fittings and
	equipment
	£
Cost
At 1 July2024	8,381
Additions	a
At 30June 2025	8,381
Depreciation
At 1 July 2024	4,714
Charge forthe year	2,095
At 30 June 2025	6,809
Net Book Value
At 30 June 2025	1,572
At30June2024	3,667

8 Related party transactions ‘

During the year earmarked gifts to Trustees and their related parties totalled £2,000 (2024: £2,500).

During the year the Church paid £600 to Trustees’ related parties for bookkeeping services (2024: £600).

The aggregate donations received from Trustees and their related parties were £14,356 (2024: £11,168).

8

GORING FREE CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

9 Prior Year Fund Comparatives for the Statement of Financial Activities

			2024
	Unrestricted	Restricted	Total
	Funds	Funds
	£	£	£
Income from:
Donations and legacies	80,215	19,953	100,168
Charitable activities	1,901	-	1,901
Interest	4,448	-	4,448
Other income	1,261	-	1,261
Total income	87,825	19,953	107,778
Expenditure on:
Ministers and employees	49,023	2,500	51,523
Property	17,354	-	17,354
Children and youth	2,332	-	2,332
Mission grants	9,200	6,693	15,893
Depreciation	2,095	-	2,095
Other expenditure	6,698	9,817	16,515
Total expenditure	86,702	19,010	105,712
Net income / (expenditure)	1,123	943	2,066
Transfers between funds	-	-	-
Net movement infunds	1,123	943	2,066
Reconciliation offunds
Total funds at 1 July 2023	139,407	10,731	150,138
Totalfundsat30June2024	140,530	11,674	152,204

9