OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← Doxa Deo Community Church

2024-12-31-accounts

REGISTERED CHARITY NUMBER: 1177256

Report of the Trustees and

Financial Statements for the Year Ended 31 December 2024

for

DOXA DEO COMMUNITY CHURCH

Ark Accountancy Limited Chartered Certified Accountant & Statutory Auditor 56-58 High Street Ewell Epsom Surrey KT17 1RW

DOXA DEO COMMUNITY CHURCH

Contents of the Financial Statements for the Year Ended 31 December 2024

Page
Report of the Trustees 1 to 6
Report of the Independent Auditors 7 to 10
Statement of Financial Activities 11
Balance Sheet 12
Cash Flow Statement 13
Notes to the Cash Flow Statement 14
Notes to the Financial Statements 15 to 23
Detailed Statement of Financial Activities 24 to 25

DOXA DEO COMMUNITY CHURCH

Report of the Trustees for the Year Ended 31 December 2024

The trustees present their report with the financial statements of the charity for the year ending 31 December 2023. The trustees have adopted the provisions of 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 trust was registered as a Charitable Incorporated Organisation on 20th February 2018. On 1st May 2018 it took on the assets, liabilities and activities of Doxa Deo London (registered charity no. 1104211) and Surbiton Community Church (registered charity no. 1147299), both of which were companies limited by guarantee.

The trust commonly operates under the name Doxa Deo Community Church "DDCC". These are the consolidated accounts with its 1005 owned subsidiary, Dox Deo, C.i.C which was incorporated on 24.5.23

Website

https://ddcc.org.uk/

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the CIO are, for the public benefit:

Our Mission

DDCC, along with all the other campuses in the Doxa Deo family, dreams about a City and its communities transformed into a place where God reigns. At DDCC we believe that every person is called to be a City Changer, and to make a real difference in our strategic city.

Page 1

DOXA DEO COMMUNITY CHURCH

for the Year Ended 31 December 2024

Report of the Trustees

OBJECTIVES AND ACTIVITIES

Significant activities

A major emphasis of the ethos of the trust and church is to reach out and bless the people of the community in which we live, particularly those people in need. Members are encouraged to engage with other Christian charities, be active in the community and to initiate or join activities to promote the objectives of the charity. This is done by providing relevant information and by stories of success. Also, the activities of the trust are not restricted to members of DDCC but are open to all.

Sunday Celebrations

The congregation gathered weekly on Sunday mornings. We met to encourage people in their relationship with God around the overarching theme of Love, the gatherings taking place at Tolworth Recreation Centre. This rhythm continued all year through, together with weekly gatherings for children and fortnightly gatherings for teenagers who met in their age-relevant sessions.

Groups

During 2023, our members remained connected into church life in personal relationship through group interaction. A combination of online zoom meetings and in-person gatherings helped support and strengthen connection where appropriate in a hybrid approach. Gathering our senior cohort with fortnightly mid-week gatherings called Tea with the King, enabled those more isolated or at risk of loneliness the opportunity to be connected frequently with others in a social and spiritual way. This moved into a new venue in Kingston for most of the year on the shop front.

Cherish Ladies

Cherish is the ladies' ministry of Doxa Deo Family of Churches, a women's Ministry with a mission and passion to nurture, love and inspire women to become and live abundantly in all God has created and designed them to be as women. The Cherish team held teaching series and safe place moments to connect together after long periods being apart, whereby women continued to grow, share and develop in their faith journey with one another. Cherish Day events returned and were successful for the purposes of the Cherish ministry.

Next Gen Ministry

The appointment of a new Next Gen Leader in the previous year meant that support to those under 18 years of age grew even more meaningful and impactful. Children and their peers enjoyed a greater sense of community in the year. This also saw spiritual and numerical growth to continue taking place over the course of the year. At key points in the calendar year there were additional social events and community events arranged that provided opportunities to connect with new families and raise the level of friendship among the children and teenagers. The Easter, Summer and Christmas JAMs were a resounding success and reached far beyond the circles of children and families in the Congregation with strong synergy between the Kingston Campus and our Kingston City Changer Projects.

CITY CHANGER PROJECTS

Doxa Deo Community Church run a growing number of initiatives that bring faith, love and hope to our communities which we call City Changer Projects. We respond with help immediately, identifying the underlying causes and then supporting to see lasting change.

Kingston Foodbank

Formed in 2011 as part of the national charity Trussell Trust we provide emergency food, hygiene products and support to people experiencing crisis in the Royal Borough of Kingston upon Thames and campaign to end food poverty. During 2023, 5394 vouchers were issued which represented 11064 people (7460 adults and 3604 children). Food distributed were 68,7 tonnes with a value of £173,932. The Director for our food projects sits on the local authority strategy group to consider borough wide responses to food insecurity.

Fuelbank Foundation

Piloted and launched through Kingston Foodbank, during 2023 we issued 579 top up vouchers to the value of £22,063 supporting 1580 (967 adults/ 613 children) local people.

Local Pantry Kingston

The Local Pantry project was launched in the south of the borough in September 2022 as a follow-on referral project from Foodbank. The service supports families and individuals moving on from crisis through a subsidised shopping service. In 2023 we supported 82 members which account for 251 individuals (130 adults and 121 children) saving the members £77,100 over 12 months.

Page 2

DOXA DEO COMMUNITY CHURCH

Report of the Trustees for the Year Ended 31 December 2024

OBJECTIVES AND ACTIVITIES

Growbaby Kingston

Providing support for families with children aged 0-5 years with baby clothes, equipment, formula milk and nappies. It also runs parenting support groups in partnership with the local childrens' services. In December 2023 we distributed over 2000 Christmas gifts to children and care leavers as part of Growbaby Christmas. Through the course of 2023 we have seen 2004 clients supported through this project.

Kingston United for Ukraine

Immediately following the invasion of Ukraine in February 2022 we opened one of our centres on a weekly basis to act as a Welcome Space for Ukrainian families arriving in Kingston with host families. In addition we ran the rematching project for the local authority where host arrangements didn't work out, started english classes for children, organised trips to the coast and central London museums, provided space for cooking and homework clubs for families in emergency hostel accommodation and helped people into employment. Through our database we are in contact with over 400 people from Ukraine living locally.

Community Cafés

Since December 2022 we have partnered to run a weekly Community Café space in with St Peters Church Norbiton to deliver a welcome space on the Cambridge Estate area and practical support for families impacted by the cost of living challenges and the estate regeneration project.

Christmas Lunch on Jesus

Christmas Lunch on Jesus is a seasonal initiative to deliver quality festive food hampers to homes, referred by front line agencies, across South West London who would otherwise be facing a challenging Christmas. In 2023 we were able to fund, pack and deliver 1103 hampers across 12 London boroughs, Elmbridge and Surrey. Tolworth Recreation Centre, the largest venue in Kingston, offered us their venue rent free to be able to run the project. We are grateful for their continuing support.

Grace Advocacy Kingston

Working directly with individuals and families struggling with complex issues to bring resolution and stability in areas of finance, benefits, housing, health, and social care we are working to establish advocacy centres as part of each Impact Centre where other services are offered. During 2023 we have seen 343 clients benefitting from this project with financial gain of £187,400.

Employment Worx Kingston

With the aim of creating pathways to employability this project started in 2023 as part of the financial inclusion work funded by the Trussell Trust we have seen 11 clients returning to work with a financial gain of £86,500.

Caring for Prison Leavers

During 2023 we supported 3 individuals and their immediate families. We aim to provide practical care and support for those serving sentences or leaving prison through visiting, writing, helping with the initial days after release and ongoing encouragement. We also support projects working with prison leavers in the Merton area through our Christmas Lunch on Jesus project.

OTHER ACTIVITIES

Members of the church volunteer their time with several other local charities including: Kingston Street Pastors, Kingston Churches Action on Homelessness, and Voices of Hope. The trust did not financially contribute to any of these charities in 2023.

Kingston Ecumenical Work

Doxa Deo Community Church continued to facilitate conversation between local church leaders from across the Royal Borough of Kingston upon Thames together with civic leaders and parliamentary leaders to continue the high level of contribution to the borough following the Covid-19 crisis. These helped continue the sense of cohesion across the borough and strengthened the building up of healthy relationships between church and local agencies. Monthly prayer meetings were facilitated through our direct interaction along with the continued effective contribution of our City Changer Projects through other local church interaction for the upliftment and strengthening of the borough.

Page 3

DOXA DEO COMMUNITY CHURCH

for the Year Ended 31 December 2024

Report of the Trustees

OBJECTIVES AND ACTIVITIES

London Ecumenical Work

Doxa Deo Community Church continues to connect with local church leaders from across the city. We worked closely with the Pioneer Network of churches, Christchurch London, and the Everything Movement. We were also part of a London group led by the Gather Movement and contributed to their national conference

We concluded the first round of City Changers Learning Communities for church leaders in the London Pioneer Network and will most definitely look to bring this back in the future.

DOXA DEO CIC - SUBSIDIARY

The Doxa Deo CIC, a subsidiary of Doxa Deo community Church, launched The Abbey coffee shop in Tolworth, launched in August 2023, has quickly become a central hub for Doxa Deo Community Church activities at the Tolworth Recreation Centre. These include Kingston Foodbank, Local Pantry, Growbaby, Employment Worx, and KidsROC, among others. Every purchase contributes to making a positive impact in the lives of families and individuals in our community.

Public benefit

In planning the activities of the trust the trustees have considered the Commission's guidance on Public Benefit and the advancement of Religion for the Public Benefit.

Grantmaking

It remains the policy of the trustees to make donations to causes, which share our objects, outside the church.

Volunteers

All of the trust's activities make significant use of volunteers without whom none of the activities could function. Some are responsible for the organisation and efficient running of activities and many contribute significant skills.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

General

The involvement of members of the church in community-based projects has been encouraged during the year by the teaching programme, by disseminating information on local initiatives by other groups and by success stories. Several members serve on a voluntary basis in City Changer Projects which continues to develop.

Sunday morning worship and teaching meetings with concurrent children and youth groups have run well with a varied programme and continued to attract visitors and new members, chiefly through the church's website.

FINANCIAL REVIEW

Principal funding sources

The main source of funding is gifts from church members who are encouraged to give regularly using gift aid and grants.

Investment policy and objectives

Funds not required for current running of the trust are invested a CCLA deposit account to produce the maximum returns without compromising security.

Reserves policy

The trustees believe the Trust requires sufficient level of reserves to enable it to continue to function in the short term (6 months) should there be a major decline in the level of giving to the Trust by members of DDCC. These members represent the chief source of the Trust's funds.

The trustees are aware that there would be additional costs if there was need to make staff redundant. The level of reserves is therefore considered satisfactory but the trustees will highlight a deficit in current income/expenditure to church members if needed.

Page 4

DOXA DEO COMMUNITY CHURCH

for the Year Ended 31 December 2024

Report of the Trustees

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a constitution, and constitutes a charitable incorporated organisation, company number CE013328, a charity registered as a body corporate under part 11 of the Charities Act 2011.

Recruitment and appointment of new trustees

The constitution requires trustees to be members of DDCC. Under the terms of the constitution Trustees are appointed for a period of three years (apart from the initial trustees, some of whose terms were staggered and shorter). Trustees are appointed by the Members of the trust and drawn from suitable candidates within the church fellowship. New trustees are provided with copies of the governing documents and the latest Annual Report.

Organisational structure

They are responsible for ensuring the trust operates in accordance with the law and its governing documents. The leaders of the church are responsible for spiritual direction of the church, set strategy and oversee the general running of the church's activities. The day to day operation of the church is the responsibility of the leaders, the staff of the church and volunteers appointed to positions of responsibility,

Related parties

While the trust cooperates with other parties in the pursuit of its charitable objectives and makes donations to some of them, there are no contractual commitments.

Risk management

The major risks to which the charity is exposed are considered annually and the action taken to reduce and manage the risks are reviewed. The major current risks identified, and the action taken are:

Depletion of funds: future budgets and cash flow considered at each bimonthly trustee meeting. GDPR violation: policies in use and communicated to use

Loss or illness of key member of staff: use of teams where possible and keeping of ordered records. Child abuse: Child protection policy in place, DBS checks maintained, regular reports to trustees.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1177256

Principal address

Suite 110 61 Victoria Road Surbiton Surrey KT6 4JX

Trustees

Ioannis Dekas Pastor Alison Barsby (resigned 6.2.24) John Geoffrey Howarth Leon Louw (appointed 6.2.24) Allen James Powley John Chrisjan Daniel Symons Frederik Johannes Strydom

Auditors

Ark Accountancy Limited Chartered Certified Accountant & Statutory Auditor 56-58 High Street Ewell Epsom Surrey KT17 1RW

Page 5

DOXA DEO COMMUNITY CHURCH

for the Year Ended 31 December 2024

Report of the Trustees

REFERENCE AND ADMINISTRATIVE DETAILS

Solicitors

Anthony Collins Solicitors 134 Edmund Street Birmingham B3 2ES

Bankers

Lloyds Bank plc Kingston upon Thames, Surrey

Core Leadership team as at 31 December 2023

Role Name(s)
City Leadership Ioannis and Cheray Dekas
City Changer Projects Leader Paul Pickhaver
Kingston Campus Pastor Leader Matthew France
Kingston City Changers Projects Leader Ian Jacobs
Finance Officer Fred Strydom
Operations Manager Chiara Gerber

STATEMENT OF TRUSTEES' RESPONSIBILITIES

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, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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 incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to 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 board of trustees on 12 September 2025 and signed on its behalf by:

==> picture [61 x 37] intentionally omitted <==

Ioannis Dekas - Trustee

Page 6

Report of the Independent Auditors to the Trustees of DOXA DEO COMMUNITY CHURCH

Opinion

We have audited the financial statements of DOXA DEO COMMUNITY CHURCH (the 'charity') for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Page 7

Report of the Independent Auditors to the Trustees of DOXA DEO COMMUNITY CHURCH

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Page 8

Report of the Independent Auditors to the Trustees of DOXA DEO COMMUNITY CHURCH

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Extent to which the audit was considered capable of detecting irregularities, including fraud. Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:Extent to which the audit was considered capable of detecting irregularities, including fraud.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

-we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

Page 9

Report of the Independent Auditors to the Trustees of DOXA DEO COMMUNITY CHURCH

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from the financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Ark Accountancy Limited Chartered Certified Accountant & Statutory Auditor 56-58 High Street Ewell Epsom Surrey KT17 1RW

18 September 2025

Page 10

DOXA DEO COMMUNITY CHURCH

Statement of Financial Activities

for the Year Ended 31 December 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Charitable Activities
Trading subsidiary
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Charitable Activities
Trading subsidiary
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
19
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
232,925
26,261
381
100,549
-
360,116
46,174
307,005
136,830
490,009
(129,893)
99,588
(30,305)
85,179
54,874		 Restricted
funds
£
105,622
712,597
-
-
3,430
821,649
1,884
619,485
62,151
683,520
138,129
(99,588)
38,541
253,853
292,394		 31.12.24
Total
funds
£
338,547
738,858
381
100,549
3,430
1,181,765
48,058
926,490
198,981
1,173,529
8,236
-
8,236
339,032
347,268		 31.12.23
Total
funds
£
390,938
568,071
55
20,481
2,817
982,362
24,858
907,222
56,076
988,156
(5,794)
-
(5,794)
344,826
339,032

The notes form part of these financial statements

Page 11

DOXA DEO COMMUNITY CHURCH

Balance Sheet

31 December 2024

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
13
25,097
CURRENT ASSETS
Stocks
14
-
Debtors
15
12,096
Cash at bank
34,494
46,590
CREDITORS
Amounts falling due within one year
16
(16,813)
NET CURRENT ASSETS
29,777
TOTAL ASSETS LESS CURRENT
LIABILITIES
54,874
NET ASSETS
54,874
FUNDS
19
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
107,500
80,690
178,217
366,407
(74,013)
292,394
292,394
292,394		 31.12.24
Total
funds
£
25,097
107,500
92,786
212,711
412,997
(90,826)
322,171
347,268
347,268
54,874
292,394
347,268		 31.12.23
Total
funds
£
29,386
88,105
17,449
299,200
404,754
(95,108)
309,646
339,032
339,032
85,179
253,853
339,032

The financial statements were approved by the Board of Trustees and authorised for issue on 12 September 2025 and were signed on its behalf by:

==> picture [61 x 37] intentionally omitted <==

Ioannis Dekas - Trustee

The notes form part of these financial statements

Page 12

DOXA DEO COMMUNITY CHURCH

Cash Flow Statement

for the Year Ended 31 December 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Tax paid
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
Cash flows from financing activities
Loan repayments in year
Net cash provided by/(used in) financing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 31.12.24
£
(80,051)
4,760
(75,291)
(15,454)
3,430
(12,024)
826
826
(86,489)
299,200
212,711		 31.12.23
£
58,875
(4,607)
54,268
(44,179)
2,817
(41,362)
(5,478)
(5,478)
7,428
291,772
299,200

The notes form part of these financial statements

Page 13

DOXA DEO COMMUNITY CHURCH

Notes to the Cash Flow Statement for the Year Ended 31 December 2024

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

OPERATING ACTIVITIES
31.12.24 31.12.23
£ £
Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities) 8,236 (5,794)
Adjustments for:
Depreciation charges 19,743 18,500
Interest received (3,430) (2,817)
Increase in stocks (19,395) (20,941)
Increase in debtors (80,097) (6,277)
(Decrease)/increase in creditors (5,108) 76,204
Net cash (used in)/provided by operations (80,051) 58,875
ANALYSIS OF CHANGES IN NET FUNDS
At 1.1.24 Cash flow At 31.12.24
£ £ £
Net cash
Cash at bank 299,200 (86,489) 212,711
299,200 (86,489) 212,711
Debt
Debts falling due within 1 year (3,023) (826) (3,849)
(3,023) (826) (3,849)
Total 296,177 (87,315) 208,862

2. ANALYSIS OF CHANGES IN NET FUNDS

The notes form part of these financial statements

Page 14

DOXA DEO COMMUNITY CHURCH

Notes to the Financial Statements for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - 33% on cost Plant and machinery - 25% on cost Computer equipment - 33% on cost

Stocks

Stock is food donated for the Foodbank which is then given away. It is valued by Trussell Trust as an average price per kg.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 15

continued...

DOXA DEO COMMUNITY CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

2.
DONATIONS AND LEGACIES
Donations
Gift aid
3.
OTHER TRADING ACTIVITIES
Shop income
4.
INVESTMENT INCOME
Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Foodbank income
Charitable Activities
Other church activities
income
Charitable Activities
Christmas Lunch on Jesus
Charitable Activities
Grants
Charitable Activities
Other church activities
income
Trading subsidiary
Grants received, included in the above, are as follows:
Royal Borough of Kingston
The Trussell Trust
Dept of Work & Pensions Winter Support Fund
Pioneer
Watches
Christians against poverty
Rotary Club		 31.12.24
£
293,751
44,796
338,547
31.12.24
£
100,549
31.12.24
£
3,430
31.12.24
£
323,748
12,834
5,745
396,531
381
739,239
31.12.24
£
273,753
52,882
43,250
-
21,820
500
423
392,628		 31.12.23
£
339,531
51,407
390,938
31.12.23
£
20,481
31.12.23
£
2,817
31.12.23
£
346,636
5,436
10,042
205,957
55
568,126
31.12.23
£
173,673
29,250
-
3,034
-
-
-
205,957

Page 16

continued...

DOXA DEO COMMUNITY CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

6. RAISING FUNDS

Raising donations and legacies

Marketing
Other trading activities
Purchases
Aggregate amounts
CHARITABLE ACTIVITIES COSTS
Direct
Costs
£
Charitable Activities
734,017
Trading subsidiary
196,248
930,265
GRANTS PAYABLE
Charitable Activities
The total grants paid to institutions during the year was as follows:
Doxa Deo Global
City Changers Projects
Kingston Foodbank
Family		 Grant
funding of
activities
(see note
8)
£
52,930
-
52,930
 31.12.24
£
8,075
31.12.24
£
39,983
48,058
Support
costs (see
note 9)
£
139,543
2,733
142,276
31.12.24
£
52,930
31.12.24
£
19,100
-
33,803
-
52,903		 31.12.23
£
15,203
31.12.23
£
9,655
24,858
Totals
£
926,490
198,981		 31.12.23
£
15,203
31.12.23
£
9,655
24,858
Totals
£
926,490
198,981
1,125,471
31.12.23
£
94,726
31.12.23
£
22,800
24,583
45,543
1,800
94,726
94,726

7. CHARITABLE ACTIVITIES COSTS

8. GRANTS PAYABLE

continued...

Page 17

DOXA DEO COMMUNITY CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

9. SUPPORT COSTS

9. SUPPORT COSTS
Information
Management Finance technology
£ £ £
Charitable Activities 119,252 4,559 1,278
Trading subsidiary 61 1,553 200
119,313 6,112 1,478
Human Governance
resources costs Totals
£ £ £
Charitable Activities 8,454 6,000 139,543
Trading subsidiary 79 840 2,733
8,533 6,840 142,276
10. TRUSTEES' REMUNERATION AND BENEFITS
31.12.24 31.12.23
£ £
Trustees' salaries 62,151 61,440
Trustees' social security 2,322 7,199
Trustees' pensions paid 1,761 1,792
66,234 70,431
Trustees' expenses
One trustee was reimbursed £1,670 in the year (2020 one trustee £737)
11. STAFF COSTS
31.12.24 31.12.23
£ £
Wages and salaries 499,914 396,186
Social security costs 43,606 24,125
Other pension costs 12,318 9,250
555,838 429,561
The average monthly number of employees during the year was as follows:
31.12.24 31.12.23
Administration & management 3 3
Charitable activities including foodbank 14 9
Trading subsidiary 4 2
21 14

No employees received emoluments in excess of £60,000.

The full time equivalent of staff is administration 3, charitable activities 6 trading subsidiary 4 (2023 administration 2, charitable activities 4, trading subsidiary 5)

continued...

Page 18

DOXA DEO COMMUNITY CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
260,966
Charitable activities
Charitable Activities
4,487
Trading subsidiary
55
Other trading activities
20,481
Investment income
2,609
Total
288,598
EXPENDITURE ON
Raising funds
20,428
Charitable activities
Charitable Activities
267,064
Trading subsidiary
56,076
Total
343,568
NET INCOME/(EXPENDITURE)
(54,970)
Transfers between funds
99,299
Net movement in funds
44,329
RECONCILIATION OF FUNDS
Total funds brought forward
40,850
TOTAL FUNDS CARRIED FORWARD
85,179		 Restricted
funds
£
129,972
563,584
-
-
208
693,764
4,430
640,158
-
644,588
49,176
(99,299)
(50,123)
303,976
253,853		 Total
funds
£
390,938
568,071
55
20,481
2,817
982,362
24,858
907,222
56,076
988,156
(5,794)
-
(5,794)
344,826
339,032

continued...

Page 19

DOXA DEO COMMUNITY CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

13. TANGIBLE FIXED ASSETS

Improvements
to
Plant and

property
machinery
e
£
£
COST
At 1 January 2024
43,780
7,425
Additions
14,416
-
Disposals
-
-
At 31 December 2024
58,196
7,425
DEPRECIATION
At 1 January 2024
14,593
7,425
Charge for year
19,399
-
Eliminated on disposal
-
-
At 31 December 2024
33,992
7,425
NET BOOK VALUE
At 31 December 2024
24,204
-
At 31 December 2023
29,187
-
14.
STOCKS
3
Stocks
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
3
Other debtors
Tax
Accrued income
Prepayments		 Computer
quipment
£
12,817
1,038
(1,862)
11,993
12,618
344
(1,862)
11,100
893
199
1.12.24
3
£
107,500
1.12.24
3
£
2,803
5,073
75,000
9,910
92,786		 Totals
£
64,022
15,454
(1,862)
77,614
34,636
19,743
(1,862)
52,517
25,097
29,386
1.12.23
£
88,105
1.12.23
£
451
9,833
-
7,165
17,449

continued...

Page 20

DOXA DEO COMMUNITY CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Taxation and social security
Other creditors
17.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Other loans
18.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall
Within one year
19.
MOVEMENT IN FUNDS
At 1.1.24
£
Unrestricted funds
General fund
86,619
Doxa Deo CIC
(1,440)
85,179
Restricted funds
Foodbank
149,093
Cherish & Cherish love gift
-
Christmas Lunch on Jesus
5,137
City Changers Project
41,670
GrowBaby
5,797
Local Pantry
44,896
Kingston United for Ukraine
4,526
Grace Advocacy
1,612
Employment worx
1,122
Discover Well Grant
-
253,853
TOTAL FUNDS
339,032		 due as follows:
Net
movement
in funds
£
(54,346)
(75,547)
(129,893)
90,228
(299)
(27,407)
21,768
20,689
34,041
(2,539)
(1,705)
(1,647)
5,000
138,129
8,236		 31.12.24
£
1,546
89,280
90,826
31.12.24
£
3,849
31.12.24
£
42,932
Transfers
between
funds
£
1,417
98,171
99,588
(70,660)
299
22,343
(52,188)
-
-
-
93
525
-
(99,588)
-		 31.12.23
£
458
94,650
95,108
31.12.23
£
3,023
31.12.23
£
32,384
At
31.12.24
£
33,690
21,184
54,874
168,661
-
73
11,250
26,486
78,937
1,987
-
-
5,000
292,394
347,268

continued...

Page 21

DOXA DEO COMMUNITY CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

19. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Doxa Deo CIC
Restricted funds
Foodbank
Cherish & Cherish love gift
Christmas Lunch on Jesus
City Changers Project
GrowBaby
Local Pantry
Kingston United for Ukraine
Grace Advocacy
Employment worx
Discover Well Grant
TOTAL FUNDS		 Incoming
resources
£
259,106
101,010
360,116
476,542
1,649
18,472
106,755
101,873
63,712
450
30,371
16,825
5,000
821,649
1,181,765		 Resources
expended
£
(313,452)
(176,557)
(490,009)
(386,314)
(1,948)
(45,879)
(84,987)
(81,184)
(29,671)
(2,989)
(32,076)
(18,472)
-
(683,520)
(1,173,529 )		 Movement
in funds
£
(54,346)
(75,547)
(129,893)
90,228
(299)
(27,407)
21,768
20,689
34,041
(2,539)
(1,705)
(1,647)
5,000
138,129
8,236

Comparatives for movement in funds

Unrestricted funds
General fund
Doxa Deo CIC
Restricted funds
Foodbank
Cherish & Cherish love gift
Christmas Lunch on Jesus
City Changers Project
GrowBaby
Local Pantry
Kingston United for Ukraine
Grace Advocacy
Employment worx
TOTAL FUNDS		 At 1.1.23
£
40,850
-
40,850
195,061
461
3,329
92,579
-
12,546
-
-
-
303,976
344,826		 Net
movement
in funds
£
(53,525)
(1,445)
(54,970)
48,468
(452)
3,365
(39,962)
(8,930)
24,536
5,001
10,787
6,363
49,176
(5,794)		 Transfers
between
funds
£
99,299
-
99,299
(94,436)
(9)
(1,557)
(10,947)
14,727
7,814
(475)
(9,175)
(5,241)
(99,299)
-		 At
31.12.23
£
86,624
(1,445)
85,179
149,093
-
5,137
41,670
5,797
44,896
4,526
1,612
1,122
253,853
339,032

continued...

Page 22

DOXA DEO COMMUNITY CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

19. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Doxa Deo CIC
Restricted funds
Foodbank
Cherish & Cherish love gift
Christmas Lunch on Jesus
City Changers Project
GrowBaby
Local Pantry
Kingston United for Ukraine
Grace Advocacy
Employment worx
TOTAL FUNDS		 Incoming
resources
£
224,312
64,286
288,598
381,127
949
35,656
106,652
60,518
58,915
10,094
25,609
14,244
693,764
982,362		 Resources
Movement
expended
in funds
£
£
(277,837)
(53,525)
(65,731)
(1,445)
(343,568)
(54,970)
(332,659)
48,468
(1,401)
(452)
(32,291)
3,365
(146,614)
(39,962)
(69,448)
(8,930)
(34,379)
24,536
(5,093)
5,001
(14,822)
10,787
(7,881)
6,363
(644,588)
49,176
(988,156)
(5,794)

20. RELATED PARTY DISCLOSURES

Grants of £19,100 were paid to Doxa Deo Global in the year (2023 £16,800)

Page 23

DOXA DEO COMMUNITY CHURCH

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Other trading activities
Shop income
Investment income
Deposit account interest
Charitable activities
Foodbank income
Other church activities income
Christmas Lunch on Jesus
Grants
Total incoming resources
EXPENDITURE
Raising donations and legacies
Marketing
Other trading activities
Café purchases
Charitable activities
Trustees' salaries
Trustees' social security
Trustees' pensions paid
Staff salaries
Social security
Pensions
Rentals paid
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Church events
Hospitality & entertaining
Foodbank & local pantry costs
Carried forward		 31.12.24
£
293,751
44,796
338,547
100,549
3,430
323,748
13,215
5,745
396,531
739,239
1,181,765
8,075
39,983
62,151
2,322
1,761
367,276
22,472
9,886
66,557
6,927
4,882
1,621
574
673
9,701
21,554
13,448
200,996
792,801		 31.12.23
£
339,531
51,407
390,938
20,481
2,817
346,636
5,491
10,042
205,957
568,126
982,362
15,203
9,655
61,440
7,199
1,792
228,481
15,508
5,843
31,739
4,303
5,779
875
778
383
645
17,024
15,967
177,241
574,997

This page does not form part of the statutory financial statements

Page 24

DOXA DEO COMMUNITY CHURCH

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

Charitable activities
Brought forward
Gifts in kind
Travel
Project costs
Church functions
Training
Bank fees
Subscriptions
Travel
Bank charges & fees
Improvements to property
Computer equipment
Grants to institutions
Grants to individuals
Support costs
Management
Staff salaries
Social security
Pensions
Office rent & hall hire
Telephone & internet
Postage and stationery
Storage
Repairs & maintenance
Subscriptions & memberships
Payroll support
Equipment depreciation
Finance
Bank charges & exchange diffs
Information technology
Computer expenses
Computer depreciation
Human resources
Training & conferences
Governance costs
Auditors' remuneration
Accountancy and legal fees
Total resources expended
Net income/(expenditure)		 31.12.24
£
792,801
-
29,817
75,955
6,517
-
3,407
2,369
-
-
19,399
-
52,903
27
983,195
70,487
18,812
2,432
773
1,863
2,160
1,856
4,733
14,573
1,624
-
119,313
6,112
1,134
344
1,478
8,533
6,000
840
6,840
1,173,529
8,236		 31.12.23
£
574,997
35,644
22,673
58,916
-
83
638
373
393
285
14,593
200
94,726
-
803,521
106,265
1,418
3,407
-
1,425
1,963
4,090
9,087
9,836
1,203
904
139,598
3,499
994
2,803
3,797
9,643
-
3,240
3,240
988,156
(5,794)

This page does not form part of the statutory financial statements

Page 25