## All Nations Church Ilford Report and Accounts Year ended 31 August 2025 1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk ## **ALL NATIONS CHURCH ILFORD** ## **LEGAL & ADMINISTRATIVE DETAILS** ## **FOR THE YEAR ENDED 31 AUGUST 2025** ADDRESS FOR CORRESPONDENCE Ley Street Centre 367 Ley Street Ilford IG1 4AA GOVERNING DOCUMENT CIO Constitution dated 8 February 2019 CHARITY REGISTRATION NUMBER 1181950 TRUSTEES RESPONSIBLE FOR S Arscott MANAGING THE CHARITY D Thomas C Roberts T Lawes ELDERS S Arscott (Minister) C Roberts (Associate Minister) D Thomas (loan elder) INDEPENDENT EXAMINER Nick Spear ACCA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB ## **INDEX** Page 1 Legal & Administrative Details Pages 2-5 Trustees' Report Page 6 Independent Examiner's Report Page 7 Receipts and Payments Account Page 8 Statement of Assets & Liabilities Pages 9-10 Notes to the Accounts Page 1 ## **ALL NATIONS CHURCH ILFORD** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31 AUGUST 2025** The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 August 2025. ## **COMMENCEMENT OF ACTIVITIES** All Nations Church Ilford was incorporated as a CIO on 8th February 2019. It was previously run as an unregistered and unincorporated charity, called "Ilford Church Plant". ## **OBJECTS OF THE CHURCH** The objects of the CIO are: (a) to advance the Christian religion in accordance with the subordinate standard of faith as defined in the Book of Church Order of the International Presbyterian Church (BCO) applicable to the congregation in Ilford and in other parts of the United Kingdom or the world as the Trustees from time to time think fit and to fulfil such other purposes consistent with the BCO which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the (b) to relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the said location and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit. ## **PRINCIPAL ACTIVITIES OF THE CHURCH** We conduct public worship services on Sundays that are open to all, in which we offer prayer and praise to the Triune God and listen him speak through the Bible preached and the sacraments celebrated. This is the principal means by which we advance the Christian religion in the area. We actively work to make these services clear and intelligible to people who are unfamiliar with Christianity. We baptise those who confess faith in Jesus Christ (along with their children), and share the Lord’s Supper with baptised Christian believers. We hold a weekly prayer meeting in which we pray for our congregation, the local area, the UK, and other needy parts of the world. We run Bible studies, groups, and courses for people investigating Christianity and to instruct Christians in the faith. The minister and associate minister provide pastoral support to the congregation and others in the community. Page 2 ## **PRINCIPAL ACTIVITIES OF THE CHURCH (continued)** The church administers funds to those with material needs in or closely connected to the congregation. The Trustees are aware of their duty, set out in section 4 of the Charities Act 2006, to have due regard to the public benefit guidance published by the Charity Commission. They therefore ensure that the church’s activities are in line with its purposes as stated in the Objects of Church section. By advancing the Christian religion, we teach people the high ethical standards of Jesus Christ and the enormous benefits to themselves, their friends and family, and society as a whole, which flow from them. There have been tangible benefits in personal and family relationships as a consequence of the application of Christian teaching. We also see helping those in material need as an important Christian duty. ## **ACHIEVEMENTS & PERFORMANCE** The Trustees aimed to continue the church’s work as set out in the above section. During the year, we have held morning and afternoon Sunday services at the Ley St building, with, on average, 35 adults and 20 children in attendance at both services. We have held weekly prayer meetings in which we have prayed for our world, our nation, and our neighbourhood. We have employed a Minister and an Associate Minister, which allows us to focus on preaching and teaching the Bible in our meetings. We have run Senior Sunday School and Junior Sunday School for our children and young people, in which children have been instructed in the faith. We have run monthly social evenings, for the friends of our young people, in which we’ve served food, played games, and taught about Jesus Christ. We organised a well-attended “Principles of Christian Parenting” morning in coordination with Christ Church Romford to help strengthen families. We have run Sunday “crash courses” on the topics of Christian baptism, Money, and How to Read the Bible. We have run a Christianity Explored Course, and a Life Explored Course for people wanting to investigate Christianity further. We have run “Mothers of Pre-Schoolers” mornings to help mothers of young children. In 24/25, we conducted 1 baptism and received 4 adults into communicant church membership. The Minister and Associate Minister have regularly met with men, in order to prepare them for service. We provided a one-week internship to one individual. During the year, the Minister and Associate Minister have preached in neighbouring churches to support them. We have produced online content to share the Christian message with people investigating Christianity. We have also regularly distributed Christian leaflets in the Newbury Park area. The church deacon has administered a deacon fund, and disbursed approx. £700 to help individuals facing financial hardship, in consultation with the church elders. This year we started a church meal bank, and distributed 140 food portions to 13 different households. We have also employed a part-time administrator, who helps with church finances, and the safeguarding policy, among other things. We have supported the minister of an IPC church in France, and a presbyterian missionary in the Far East. We have given money to the British presbytery of the IPC to fund new churches and Assistant Ministers. The congregation have regularly hosted people in their homes and extended kindness, including to people with special needs and migrants. Page 3 ## **FINANCIAL REVIEW** During the year, income decreased from £175,745 to £145,266. Expenditure increased from £136,325 to £171,908. As a result the cash held by the charity decreased from £122,863 to £96,221, which is unrestricted and can be used for any charitable purpose. The vast majority of the church’s income is donations from both within and outside the local congregation. During the year the church fully repaid the balance of it's mortgage. We will continue to set aside reserve funds of £30,000 to meet potential fluctuations in income due to an economic downturn or unexpected repairs to the church building. We do not anticipate that maintaining this level of reserves will require any significant change to our operating costs or income. ## **STRUCTURE, GOVERNANCE & MANAGEMENT** All Nations Church Ilford is a congregation of the International Presbyterian Church (IPC), and is a member of the First IPC Presbytery of England. The spiritual concerns of the church are overseen by the elders. While the church is still being established, loan elders have been appointed by presbytery to serve alongside the minister. The Charitable Incorporated Organisation (CIO) was constituted on 8th Feb 2019. The charity trustees are responsible for managing the affairs of the CIO and are permitted to exercise all of the powers of the CIO. Charity trustees are only eligible for trusteeship if (i) they are 21 years or older ii) they exercise their responsibilities consistent with the teaching of the of the subordinate standard of faith as defined in the Book of Church Order of the International Presbyterian Church iii) must not be excluded from holding the position by virtue of sections 178 to 180 Charities Act 2011. All charity trustees must expressly acknowledge their acceptance of office of a charity trustee. The trustees met four times during the year to review the CIO’s activities. Simon Arscott, the minister, oversees the day-to-day running and administration of the church, alongside Chris Roberts, the Associate Minister. Together they meet formally with a loan elder once every month during the reporting period to monitor the progress of the church and plan for the future. Their responsibilities, for which they are paid and for which accommodation is provided, is to carry out pastoral work and the majority of teaching on a full-time basis. Page 4 ## **RESPONSIBILITIES OF TRUSTEES** Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year. We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities. ## **APPROVAL** This report was approved by the trustees and signed on their behalf by: ## Simon Arscott ___________________________Simon Arscott (Feb 27, 2026 14:38:41 GMT) S Arscott Feb 27, 2026 Date:_______________________ Page 5 ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF** ## **ALL NATIONS CHURCH ILFORD** I report to the trustees on my examination of the accounts of All Nations Church Ilford ('the charity') for the year ended 31 August 2025 on pages 7 to 10 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. ## Nick Spear Nick Spear (Mar 27, 2026 15:23:34 GMT) Nick Spear ACCA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB > Date: Mar 27, 2026 Page 6 ## **ALL NATIONS CHURCH ILFORD** ## **RECEIPTS AND PAYMENTS ACCOUNT** ## **FOR THE YEAR ENDED 31 AUGUST 2025** |Notes
**_Income receipts_**
Donations
Gift aid receipts
Investment income
Other
**_Total receipts_**
**_Payments_**
2
3
**_Total payments_**
Transfers between funds
5
**Net movement in funds**
Cash funds as at last year end
**Cash funds at this year end**
A
Net of receipts / (payments) before
transfers
Grants
paid
in
relation
to
charitable
activities undertaken by others
Payments in relation to charitable activities
undertaken directly
Loan repayments|General
Restricted
Funds
Funds
£
£
117,208
12,944
12,117
-
2,200
-
797
-
132,321
12,944
83,055
56,675
16,713
-
99,768
56,675
15,465
-
15,465
-
115,233
56,675

17,088
-43,730
20,458
-
20,458
-3,369
-23,273
99,590
23,273
96,221
-

Unrestricted Funds|2025
£
130,152
12,117
2,200
797
145,266
139,729
16,713
156,443
15,465
15,465
171,908
-26,642
-
-26,642
122,863
96,221|2024
£| |---|---|---|---| ||General
Funds
£
117,208
12,117
2,200
797
132,321
83,055
16,713
99,768
15,465
15,465
115,233
17,088
20,458
-
-3,369
99,590
96,221||| ||||158,553

13,790
1,770
1,874| ||||175,987| ||||118,370
14,369| ||||132,739| ||||3,586| ||||3,586| ||||| ||||136,325| ||||39,661
-| ||||39,661
83,202| ||||122,863
| The notes on pages 9-10 form part of these accounts. Page 7 ## **ALL NATIONS CHURCH ILFORD** ## **STATEMENT OF ASSETS AND LIABILITIES** ## **FOR THE YEAR ENDED 31 AUGUST 2025** |General
funds
Notes
£
**A**
**Cash funds**
Cash at bank with immediate access
96,221
**96,221**
**B**
**Other monetary assets**
Gift aid due to charity
1,268
Other debtors
3,600
**4,868**
**C**
**Liabilities**
**Falling due within one year**
Loans
-
Trade creditors
9,223
Pension creditors
348
Fee for Independent Examination
1,440
**11,012**
**Falling due after one year:**
Loans
-
**-**
**Total**
**11,012**
Unrestricted Funds|Unrestricted Funds|Unrestricted Funds|Restricted
funds
£
-
**-**
-
-
**-**
-
-
-
-
**-**
**-**
**-**
-|2025
£
96,221

**96,221**
1,268

3,600

**4,868**
-
9,223
348
1,440

**11,012**

-
**-**
**11,012**|2024
£| |---|---|---|---|---|---| |||General
funds
£
96,221
**96,221**
1,268
3,600
**4,868**
-
9,223
348
1,440
**11,012**
-
**-**
**11,012**|||| ||||||122,863
| ||||||**122,863**| ||||||840

3,600
| ||||||**4,440**
| ||||||1,474

10,782

221
1,260| ||||||**13,737**| ||||||13,888| ||||||**13,888**| ||||||**27,625**
| The above loan represents the charity's mortgage, which was fully repaid in the financial year. ## **D Assets retained for charity's own use** |Land and buildings
Equipment
Bookstall Stock|Fund to
which asset
belongs
General
General
General|Cost
£| |---|---|---| |||600,000
2,749
1,379| |||604,128| The accounts were approved by the trustees and signed on their behalf by: ## Simon Arscott ___________________________________Simon Arscott (Feb 27, 2026 14:38:41 GMT) S Arscott Feb 27, 2026 Date:_______________________ The notes on pages 9-10 form part of these accounts. Page 8 ## **ALL NATIONS CHURCH ILFORD** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 AUGUST 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
Youth and children's work
Small equipment
Maintenance of buildings & equipment
Utilities
Insurance
Independent examination
Office costs
Mortgage interest
**3**
**Grants paid in relation to charitable activities undertaken by others**
Grants for:
IPC Presbytery
OMF
Other small grants to organisations
Grants to individuals
Deacon Fund|Unrestricted Funds
General
Restricted
funds
Funds
£
£
63,822
56,675
5,085
-
281
-
513
-

5,546
-
2,524
-
1,991
-
1,380
-
1,666
-
246
-
83,055
56,675
10,782
-
1,950
-
1,669
-
1,500
-
812
-
16,713
-|Total
2025
£
120,497
5,085
281
513
5,546
2,524
1,991
1,380

1,666
246
139,729
10,782
1,950

1,669
1,500
812

16,713|Total
2024
£| |---|---|---|---| ||||96,610

2,842
505

616
7,938

4,058
2,013

1,320
1,400
1,067
| ||||118,370| ||||9,410

1,950
625
1,250

1,134| ||||14,369
| Page 9 ## **ALL NATIONS CHURCH ILFORD** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 AUGUST 2025** ## **4 Transactions with related parties** Simon Arscott and Chris Roberts served as church leaders and were paid £33,539 and £32,584 (2024: £20,335 and £21,264) and received employer's pension contributions of £830 and £719 (2024: £480 and £423) respectively for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document. In addition the charity incurred expenditure totalling £20,417 and £25,663 (2024: £20,501 and £23,995) in respect of the provision of accommodation (which is customary for ministers) to Simon Arscott and Chris Roberts respectively, who are trustees so that they could better perform their duties. ## **5 Movement of funds** |**vement of funds**|||||| |---|---|---|---|---|---| |General funds
Restricted funds
Associate Minister Fund
Total funds|Opening
balance
£
99,590
23,273
23,273
122,863|Receipts
£
132,321
12,944
12,944
145,266|Payments
£
-115,233
-56,675
-56,675
-171,908|Transfers
£
20,458
-
20,458
20,458
-|Closing
balance
£
96,221
-| ||||||-| ||||||96,221| The Associate Minister Fund is for the cost of fully funding an Associate Minister from January 2021 to July 2025. The transfer from General Funds to the Associate Minister Fund is to cover the deficit in the latter fund. Page 10