Causeway Community Church
Report and Accounts Year ended 30 September 2025
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
CAUSEWAY COMMUNITY CHURCH
LEGAL & ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
ADDRESS FOR CORRESPONDENCE
The Causeway Potters Bar EN6 5HQ
GOVERNING DOCUMENT
CIO constitution dated 14/11/2017
CHARITY REGISTRATION NUMBER 1177219 TRUSTEES RESPONSIBLE FOR Spencer Henry Critoph MANAGING THE CHARITY John Pilgrim Critoph Peter Maclure Stepan Mankovsky
INDEPENDENT EXAMINER
Hannah Clack Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
INDEX
Page 1 Legal & Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Pages 7-8 Notes to the Accounts
Page 1
The trustees present their annual report and financial statements for the year ended 30th September 2025.
Structure, governance and management
Causeway Community Church is a Charitable Incorporated Organisation (CIO) registered by the Charity Commission for England and Wales on 19th February 2018. The CIO was created for the purposes of continuing the long-standing ministry of the church previously known as Causeway Free Church.
The trustees (who are also elders) are responsible for the management of the church in accordance with the Church Constitution and Handbook. The trustees who served during the year are listed on page 1.
The church is affiliated to the Fellowship of Independent Evangelical Churches (FIEC).
Object and review public benefit
The purposes of the church, as set out in its governing documents, are (1) the advancement of the Christian faith in accordance with the Basis of Faith, primarily but not exclusively within Potters Bar and the surrounding neighbourhood together with its advancement throughout the United Kingdom and the world; and (2) such other charitable purposes as shall, in the opinion of the members, further the work of the church.
The church seeks to serve the local community by providing a place of worship, prayer and Bible teaching. We regularly promote and publicise our activities in the local community.
The church holds Sunday morning services and mid-week prayer and bible study meetings. In addition, the church runs a number of other activities and events with the objective of making and developing contact with members of the local community who do not usually attend church. These activities include regular coffee mornings, an English club for those who want to improve their spoken and written English, a parents and toddlers group, an after school children group and services at local care homes for the elderly.
We are thankful to God for his continued financial provision for the work of the church. We count it a privilege to have been able to continue to support our 'mission partners' working for missionary societies in the UK and overseas and that we have been able to continue to reach out into our local community with God's love and care.
This year the charity has concluded a building project. The main room has been extended and an additional two multi-use rooms have been built. The kitchen has been refurbished and an outside area has been created. The extra space benefits the church and the local community.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
Page 2
Financial review
During the year to September 2025, total income amounted to £125,965. This includes a legacy gift of £10,000 and Gift Aid Reclaim including gifts related to the building project of £40,384. £74,726 (2024: £141,602) was received in donations comprised of collections, offerings and other donations from members by standing orders. This is significantly less than the total donations received in 2024 due to the generous building project donations that were received in 2024.
Total payments for the year were £118,615 (2024: £237,057). Payments include £44,290 used to conclude the building work. All other payments totaled £74,325. As a result, cash held by the church is £49,760 (2024: £42,411) of which £986.50 is restricted (2024: £0), the remaining balance is unrestricted and can be used for any of the charitable purposes of the church.
The balance on the trustees' discretionary fund remains at £30,000. This fund is maintained in order to ensure that the church always retains reserves amounting to approximately six months of operating costs so that the church could continue to operate should income and/or expenditure vary adversely.
Trustees ’ responsibilities
Charity law requires the trustees to prepare financial statements for each financial year. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the church and enable us to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for taking reasonable steps for the prevention and detection of fraud and other irregularities, and safeguarding assets.
Nominations for a new trustee (or the re-appointment of an existing trustee) are made by the existing trustees. Nominations are then approved (or otherwise) by members at a church members ’ meeting.
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees have taken appropriate steps to mitigate key risks identified.
This report was approved by the trustees and signed on behalf by:
S.Critoph (Jul 8, 2026 12:30:54 GMT+1) S.Critoph
_____ Spencer Critoph
Jul 8, 2026 Date:______
Page 3
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
CAUSEWAY COMMUNITY CHURCH
I report to the trustees on my examination of the accounts of Causeway Community Church ('the charity') for the year ended 30 September 2025 on pages 5 to 8 following.
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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Hannah Clack
Hannah Clack (Jul 16, 2026 10:48:29 GMT+1)
Hannah Clack
Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: Jul 16, 2026
Page 4
CAUSEWAY COMMUNITY CHURCH
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Unrestricted | Funds | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| General | Designated | Restricted | |||||||||
| Funds | Funds | Funds | 2025 | 2024 | |||||||
| Notes | £ | £ | £ | £ | £ | ||||||
| Income receipts | |||||||||||
| Donations | 68,845 | - | 5,881 | 74,726 | 141,602 | ||||||
| Gift aid receipts | 29,164 | - | 11,220 | 40,384 | 5,286 | ||||||
| Legacies | 10,000 | - | - | 10,000 | - | ||||||
| Income from letting of facilities | 400 | - | - | 400 | 150 | ||||||
| Other | 455 | - | - | 455 | 1,560 | ||||||
| Total receipts | 108,864 | - | 17,100 | 125,965 | 148,598 | ||||||
| Payments | |||||||||||
| Payments in relation to activities undertaken directly |
charitable | 2 | 62,986 | - | 48,271 | 111,257 | 232,281 | ||||
| Grants paid in relation to activities undertaken by others |
charitable | 3 | 5,458 | - | 1,900 | 7,358 | 4,776 | ||||
| Total payments | 68,444 | - | 50,171 | 118,615 | 237,057 | ||||||
| Net of receipts / (payments) transfers |
before | 40,420 | - | (33,070) | 7,349 | (88,459) | |||||
| Transfers between funds | 5 | (44,290) | - | 44,290 | - | - | |||||
| Net movement in funds | (3,870) | - | 11,220 | 7,349 | (88,459) | ||||||
| Cash funds as at | last year | end | 22,644 | 30,000 | (10,233) | 42,411 | 130,870 | ||||
| Cash funds at this year end | A | 18,774 | 30,000 | 986 | 49,760 | 42,411 |
The notes on pages 7 - 8 form part of these accounts.
Page 5
CAUSEWAY COMMUNITY CHURCH
STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025
| General Designated funds funds Notes £ £ A Cash funds Cash at bank with immediate access 18,774 30,000 18,774 30,000 B Other monetary assets Gift aid due to charity 4,972 - Prepayments 533 - Rent deposit - - 5,504 - C Liabilities Falling due within one year PAYE/NIC 252 - Fee for Independent Examination 1,260 - Accrued expenses 1,465 - 2,977 - Total 2,977 - D Assets retained for charity's own use Causeway Community Church building (Freehold) Gas central heating IT & audio visual equipment Unrestricted Funds |
Restricted funds £ 986 986 - - - - - - - - - Fund to which asset belongs Unrestricted Unrestricted Unrestricted |
2025 £ 49,760 49,760 4,972 533 - 5,504 252 1,260 1,465 2,977 2,977 |
2024 £ |
|---|---|---|---|
| 42,411 | |||
| 42,411 | |||
| 30,692 503 - |
|||
| 31,195 | |||
| 166 1,200 168 |
|||
| 1,534 | |||
| 1,534 | |||
E Guarantees and secured debts
The charity has not given any guarantees and has not provided its assets as security for any liabilities.
The accounts were approved by the trustees and signed on their behalf by:
S.Critoph --------------------------------------------S.Critoph (Jul 8, 2026 12:30:54 GMT+1) Spencer Critoph Jul 8, 2026 Date: ____
The notes on pages 7 - 8 form part of these accounts.
Page 6
CAUSEWAY COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 Accounting policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
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. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| 2 Payments in relation to charitable activities undertaken directly Employment costs (see note 4) Ministry expenses Giving Establishment costs Office Costs Accounting costs Governance costs Building Costs 3 Grants paid in relation to charitable activities undertaken by others Grants to institutions: OMF International (UK) Wycliffe Bible Translators Open Air Campaign Teach Beyond FIEC Together for Mission Other grants <£500 Grants to individuals |
Unrestrict | Designated funds £ - - - - - - - - - - - - - - - - - ed Funds |
Restricted Funds £ - - 3,981 - - - - 44,290 48,271 - - - - - - 1,900 1,900 |
Total 2025 £ 45,420 1,112 3,981 11,730 1,370 1,222 2,133 44,290 111,257 1,100 600 300 500 1,608 1,350 - 1,900 7,358 |
Total 2024 £ |
|
|---|---|---|---|---|---|---|
| General funds £ 45,420 1,112 - 11,730 1,370 1,222 2,133 - 62,986 1,100 600 300 500 1,608 1,350 - - 5,458 |
||||||
| 44,559 10,658 - 7,512 - 1,071 1,626 166,855 |
||||||
| 232,281 | ||||||
| 1,100 600 600 500 1,476 - - 500 |
||||||
| 4,776 |
4 Transactions with related parties
Spencer Critoph served as church leader and was paid a £36,696 (2024:£16,772) for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document. In addition the church incurred expenditure totalling £5,091 (2024:£26,000) in respect of the provision of accommodation (which is customary for ministers) for Spencer Critoph, so that he could better perform his duties. During the year the expenditure on accommodation ceased and Spencer's salary was increased to account for this. The total cost to the charity for the year was £41,787 (2024:42,772)
Spencer Critoph also received a pension benefit of £1,100.88 (2024:£511.20) during the year
The cleaning of the interior of the church building was carried out by Critoph Cleaning Services, a business operated by the son of John Critoph and the brother of Spencer Critoph (both trustees). The total payments made during the year amounted to £2,182.50 (2024: £1,972). Neither of the Critoph trustees were involved in awarding the work to Critoph Cleaning Services or agreeing the amounts paid.
Page 7
CAUSEWAY COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
5 Movement of funds
| vement of funds | |||||
|---|---|---|---|---|---|
| General funds Designated funds Trustees' Fund Restricted funds Support for individuals Building Project Total funds |
Opening balance £ 22,644 30,000 30,000 - (10,233) (10,233) 42,411 |
Receipts £ 108,864 - - 6,867 10,233 17,100 125,965 |
Payments £ (68,444) - - (5,881) (44,290) (50,171) (118,615) |
Transfers £ (44,290) - - - 44,290 44,290 - |
Closing balance £ 18,774 30,000 |
| 30,000 | |||||
| 987 - |
|||||
| 986 | |||||
| 49,760 |
Designated Funds
The Trustees' Fund relates to unrestricted funds which have been set aside by the trustees as a reserve against unexpected or unforeseen expenditure.
Restricted Funds
The Support for individuals fund relates to restricted donations given for specific individuals.
The Building Project fund relates to restricted donations given for building work to the church building which was completed in 2024. The deficit balance was cleared by the receipt after year end of the gift aid claimed on building work donations.
Page 8