2025-03-31-accounts

Charity Registration Number: 1182833

C3 LONDON CHURCH

A CHARITABLE INCORPORATED ORGANISATION

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

C3 London Church Flat 1 19 Hartington Road LONDON [e-mail]

C3 LONDON CHURCH

CONTENTS

FOR THE YEAR ENDED 31 MARCH 2025

Legal and Administrative Information………………………………………………………………………………………………………………..3 Trustees' Report………………………………………………………………………………………………………………………………………………..4 Independent Examiner’s Report…………………………………………………………………………………………………………………..……6 Statement of Financial Activities…………………………………………………………………………………………………………………..……7 Balance Sheet……………………………………………………………………………………………………………………………………………………8 Notes to the Financial Statements…………………………………………………………………………………………………………………….9

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C3 LONDON CHURCH

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

Trustees	E J Turner
	J Henderson
	P Hubbard
	M Denham
	H Hooks
Charity Number	1182833
Registered Office	Flat 1
	19 Hartington Road
	LONDON
	W4 3TL
Independent Examiner	Steven Case (MAAT)
	Finance Box Limited
	128B The Street
	Rustington
	West Sussex
	BN16 3TT

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C3 LONDON CHURCH

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

Reference and Administration Details

The charity’s name is C3 London Church.

Charity Registration Number: 1182833

Registered office: Flat 1, 19 Hartington Road, Chiswick, London, W4 3TL

Objects and Activities

The main objects of the charity are, for the public benefit:

1. to advance the Christian faith, in accordance with the Statement of Faith, in such ways and in such parts of the United Kingdom or the world as the Charity Trustees from time to time think fit; and

2. to relieve sickness and financial hardship and to promote and preserve good health by the provision of funds and support in such parts of the United Kingdom or the world as the Charity Trustees from timeto-time think fit.

In planning the activities of the charity, the trustees have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.

Achievements and performance

C3 London exists to help Londoners know Jesus, find community, discover their purpose and experience new life. C3 London Church runs Church Services, short courses and small groups to provide Christian education, training and community, these activities provide a welcoming environment for people to connect with God and with others. C3 London also partners with local and global organisations to bring compassion and justice to those in need, and help train and resource other churches.

The church congregation continued to grow throughout the period covered by the report, with attendance averaging 79 people in-person each week by March 2025, including a weekly average of 8 children and 4 new visitors. Livestreaming of services has continued to support those not able to attend in person with an average of 15 devices online.

This increased growth, and subsequent increase in giving has also allowed us to employ a church administrator two days a week to help organise church activities, events and communications.

In November 2023, the church moved services to a new venue for services and events. This new location allowed for continued growth in Sunday services across the year and after launching C3 Kids Program in March 2024, this program has encouraged more families with young children to join the church.

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We continued our partnerships with the Baron’s Court Project, a day centre in Hammersmith and Fulham that supports people that are on low income, homeless and/or vulnerable to mental health issues, Daniel’s Den, a local parent and toddler group, andA21, a charity that works to eradicate human trafficking. We also sponsor a number of children through Compassion UK. The charity also supported C3 Alive Church in Uganda with the Purchase and building of a new church

Financial Review

Throughout the period covered by this report, the charity received donations and gifts totalling £173,901 (2024: £150,580). The CIO maintains significant reserves saved in separate accounts, and the trustees remain confident that the activities of the charity can be maintained throughout any significant period of reduced funding.

At the end of the year, the charity had unrestricted funds of £530,347 (2024: £531,000).

Structure, Governance and Management

C3 London Church (the CIO) is a Charitable Incorporated Organisation registered with the Charity Commission, as C3 Fulham, on 5 April 2019.

Trustees

The Trustees and officers who served during the year and since the year end were as follows:

EJ Turner

J Henderson

P Hubbard

M Denham

H Hooks

Review of the year and the plan for the future

2024/25 was a year of continued growth and impact as a church. With a year in our new premises, the church continued to grow and establish a greater reach into our local community. The church was able to bring on a part-time administrator to help support the Lead Pastors with the day-to-day running of the church. Moving into the future the plan is to provide more education and training to our volunteer teams, in order to provide more small groups to help build community across the city, and increase our investment into C3 Kids. We are also looking for opportunities to support the young adult and university demographic of our surrounding boroughs.

This report was approved by the trustee and signed on its behalf by:

---

J S Henderson Trustee

Date: 2025-12-30

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C3 LONDON CHURCH

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 31 MARCH 2025

I report to the Trustees on my examination of the financial statements of C3 London Church (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. 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

Since the charity’s gross income exceeded £25,000 you must have an examiner. I am a member of a body listed in section 145 of the 2011 Act and confirm that I am qualified to undertake the examination because I am a Licensed Accountant and Member of the Association of Accounting Technicians (MAAT), which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Finance Box Limited

Steven Case (MAAT)

128B The Street Rustington BN16 3DA

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C3 LONDON CHURCH

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2025

Recommended categories by activity Notes Income and endowments from:	Unrestricted funds £ Total Funds 2025 £ Total Funds 2024 £ 173,901 173,901 150,580 9,989 9,989 8,696
Donations and legacies 2
Investments 3
Total	183,890 183,890 159,276
	178,718 178,718 184,591 5,825 5,825 -
Expenditure on:
Charitable activities 4
Other 5
Total	184,543 184,543 184,591
	(653) (653) (25,315)
Net income/(expenditure)
Net movement in funds	(653) (653) (25,315) 531,000 531,000 556,315
Reconciliation of funds:
Total funds brought forward Total funds carried forward
	530,347 530,347 531,000

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C3 LONDON CHURCH

BALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2025

ALANCE SHEET OR THE YEAR ENDED 31 MARCH 2025
Recommended categories by activity Notes	Unrestricted funds £	Total Funds 2025 £	Total Funds 2024 £
Fixed assets
Tangible assets 7	8,203	8,203	12,640
Total fixed assets	8,203	8,203	12,640
Current assets
Debtors 8	17,388	17,388	33,267
Cash at bank and in hand 9	508,940	508,940	496,893
Total current assets	526,328	526,328	530,160
Creditors: amounts falling due within one year 10	4,185	4,185	11,800
Net current assets/(liabilities)	522,143	522,143	518,360
Total net assets or liabilities	530,347	530,347	531,000
Funds of the Charity
Unrestricted funds 11	530,347	530,347	531,000
Total funds	530,347	530,347	531,000

The financial statements were approved by the trustees on and signed on its behalf by:

J H Henderson Trustee Date : 2025-12-30

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C3 LONDON CHURCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

Charity information

C3 London Church is a charitable incorporated organisation registered with the Charity Commission from 5 April 2019.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the CIO's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP '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 CIO is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the CIO. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the CIO has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Income from donations or grants

Income is recognised when the CIO is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the CIO has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.4 Legacies

Legacies are recognised on receipt or otherwise if the CIO has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Donated services and facilities

Donated services or facilities are recognised as income when the charity has control over the item, any conditions associated with a donated item have been met, the receipt of economic benefit from the use by the Charity of the item is probable and that economic benefit can be measured reliably. On receipt, donated services and facilities are recognised on the basis of the value of the gift to the Charity which is the amount the Charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market, a corresponding amount is then recognised in expenditure in the period of receipt.

1.6 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure on charitable activities includes the cost of running the activities of C3 London Church.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

1.7 Financial instruments

The CIO has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the CIO's balance sheet when the CIO becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in net income/ (expenditure), except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

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Impairment of financial assets

Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.

If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net income/(expenditure) for the year.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the CIO transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the CIO’s contractual obligations expire or are discharged or cancelled.

1.8 Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

	1.9 Critical accounting estimates and judgements In the application of the CIO’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 1.10 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Rate Method Fixtures and fittings 25% Straight Line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 2. Income from Donations and Legacies Analysis Unrestricted funds Total funds 2025 Total funds 2024 £ £ £ Donation and gifts 173,901 173,901 150,580 173,901 173,901 150,580 3. Income from Investments Analysis Unrestricted funds Total funds 2025 Total funds 2024 £ £ £ Interest income 9,989 9,989 8,696 9,989 9,989 8,696
	2. Income from Donations and Legacies
	Analysis	Unrestricted funds	Total funds 2025
		£	£
	Donation and gifts	173,901	173,901
		173,901	173,901
	3. Income from Investments
	Analysis	Unrestricted funds	Total funds 2025
		£	£
	Interest income	9,989	9,989
		9,989	9,989

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4. Expenditure on Charitable Activities

	4. Expenditure on Charitable Activities
		Total funds 2025	Total funds 2024
		£	£
	Employee costs	21,763	-
	Printingand stationery	7,831	7,730
	Travel Subsistence and Conferences	7,296	4,828
	Gifts	1,152	2,568
	Church Service Costs	75,909	98,049
	Cafe Costs	-	1,025
	Telephone and Internet	817	1,389
	Office Costs	38,548	24,271
	Training	2,465	1,011
	Volunteer Services	2,937	3,460
	Events	2,763	1,653
	Partnerships	16,457	12,993
	Staff Costs	-	19,582
	Depreciation Charge	-	5,252
	Support Costs	8,611	780
		178,718 184,591

						Total funds 2025	Total funds 2025	Total funds 2024
						£		£
	Governance Costs
	Independent examiners fees					780		780
						8,611 780
	5. Other Expenditure
	Analysis		Unrestricted funds £			Total funds 2025 £		Total funds 2024 £
	Depreciation Charge for the Year - Fixtures & Fittings		5,825			5,825		5,825
			5,825			5,825		5,825

6. Analysis of Support Costs

Governance costs includes payments to the independent examiner of £780 (2024: £780) for independent examination fees.

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				Fixtures & Fittings £ 22,562 1,388 - - - 23,950 9,922 5,825 - - - 15,747 12,640 8,203 Total funds 2024 £ 33,267 - 33,267
	7. Tangible Fixed Assets 7.1 Cost or valuation At 01 April 2024 Additions Disposals Revaluations Transfers At 31 March 2025 7.2 Depreciation and impairments At 01 April 2024 Charge for the year Disposals Revaluations Transfers At 31 March 2025 7.3 Net book value At 01 April 2024 At 31 March 2025
	8. Debtors: Amounts falling due within one year
		Total funds	2025
			£
	Prepayments & accrued income Other debtors	16,955 433
		17,388

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9. Cash at bank and in hand

9. Cash at bank and in hand
	Total funds 2025	Total funds 2024
	£	£
Cash at bank and in hand	508,940	496,893
	509,940	496,893

10. Creditors: Amounts falling due within one year

	Total funds 2025	Total funds 2024
	£	£
Trade creditors	1,205	5,683
Accruals and deferred income	2,649	5,763
Other creditors	331	354
	4,185	11,800

11. Charity funds

11.1 Details of material funds held and movements during the CURRENT reporting period

Fund names	Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward
	£ £ £ £ £ £
Unrestricted funds	531,000 183,890 (184,543) - - 530,347
Total	531,000 183,890 (184,543) - - 530,347

11.2 Details of material funds held and movements during the PREVIOUS reporting period

Fund names	Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward
	£ £ £ £ £ £
Unrestricted funds	556,315 159,276 (184,591) - - 531,000
Total	556,315 159,276 (184,591) - - 531,000

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12. Transactions with trustees and related parties

12.1 Trustee remuneration and benefits

P Hubbard received emoluments of £18,000 (2024: £18,000), pension contributions of £235 (2024: £353) and reimbursed expenses of £4,784 (2024: £3,610) during the year.

12.2 Trustees' expenses

J Henderson was reimbursed expenses of £nil (2024: £29) during the year.

E Turner was reimbursed expenses of £28 (2024: £28) during the year.

C Denham was reimbursed expenses of £594 (2024: £599) during the year.

None of the other trustees received emoluments or benefits during the year (2024: £nil).

12.3 Transaction(s) with related parties

Total unrestricted donations made by trustees and their close relatives during the year totalled £15,386 (2024: £13,026)

13 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

14. Average Number of Employees

This year Last year

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||| |---|---| |Average Employees| |2|0|

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REF. NUMBER ECJYR-ECC6A-JGFQD-PUKZS DOCUMENT COMPLETED BY ALL PARTIES ON 30 DEC 2025 08:23:04 UTC SIGNER TIMESTAMP SIGNATURE
STEVEN CASE EMAIL [e-mail] SENT 27 NOV 2025 09:13:12 VIEWED 27 NOV 2025 09:23:38 SIGNED 27 NOV 2025 09:24:55
IP ADDRESS 81.133.237.237 LOCATION ISLINGTON, UNITED KINGDOM RECIPIENT VERIFICATION EMAIL VERIFIED 27 NOV 2025 09:23:38
JASON HENDERSON EMAIL [e-mail] SENT 27 NOV 2025 09:13:12 VIEWED 30 DEC 2025 08:21:16 SIGNED 30 DEC 2025 08:23:04
IP ADDRESS 175.32.252.11 LOCATION SYDNEY, AUSTRALIA RECIPIENT VERIFICATION EMAIL VERIFIED 30 DEC 2025 08:21:16

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