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 hello@c3london.com** ## **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 2 ## **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| 3 ## **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. 4 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 5 ## **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 6 ## **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**| 7 ## **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 8 ## **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. 10 ## _**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**|| |||||| |||||| |||||| |||||| |||||| 12 ## **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. 13 |||||| |---|---|---|---|---| |||||**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**||| |||||| |||||| |||||| 14 ## **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**| 15 ## **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** **----- Start of picture text -----**
||| |---|---| |Average Employees| |2|0| **----- End of picture text -----**
16 |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
**`STEVEN.CASE@FINANCEBOX.CO.UK`**
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
**`JASON@C3LONDON.COM`**
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`**
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**`SYDNEY, AUSTRALIA`**
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