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2025-11-30-accounts

REGISTERED CHARITY NUMBER: 1182892

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Oxhaven Trust

Chapman Robinson and Moore Limited 30 Bankside Court

Stationfields Kidlington Oxford OX5 1JE

Oxhaven Trust

Contents of the Financial Statements for the Year Ended 30 November 2025

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Cash Flow Statement 7
Notes to the Cash Flow Statement 8
Notes to the Financial Statements 9 to 15
Detailed Statement of Financial Activities 16 to 17

Oxhaven Trust

Report of the Trustees

for the Year Ended 30 November 2025

The trustees present their report with the financial statements of the charity for the year ended 30 November 2025.

The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' which is applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Ireland (FRS102) (effective 1 January 2019), and with the Charities Act 2011.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charity ('the objects') are:

  1. The prevention or relief of poverty anywhere in the world by providing: grants, items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty.

  2. The advancement of health including the prevention or relief of sickness, disease or human suffering, as well as the promotion of health by providing: grants, items, services and facilities to ease the suffering or assist the recovery of people who are sick, convalescent, disabled or infirm or to provide comforts for patients.

  3. To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society. For the purpose of this clause 'socially excluded' means being excluded from society, or part of society, as a result of being a member of a socially and economically deprived community.

  4. To promote for the benefit of the public the conservation, protection and improvement of the physical and natural environment.

  5. To advance the Christian religion for the benefit of the public in accordance with the doctrines of the Church of England.

The charity does not raise funds directly from the public.

Public benefit

The trustees have complied with their duty in section 4 of the 2006 Act to have due regard to guidance on public benefit published by the Commission.

ACHIEVEMENTS AND PERFORMANCE

The Trustees identified opportunities to expand the affordable housing stock and subsequently purchased two new properties in February 2026.

The charity principally provides a benefit by making housing available at affordable rents to those who are vulnerably housed or having difficulty finding housing. Housing continues to be provided to refugees relocated from Syria and Afghanistan under UK Resettlement Schemes as well as a property let to an ex-prisoner and people on low incomes. All of these found accessing housing difficult and provision by the charity has provided homes and stability for the tenants and their families. The charity also made donations for religious purposes.

FINANCIAL REVIEW

Reserves policy

The charity maintains sufficient reserves to ensure that the requisite maintenance of its properties can be undertaken in a timely way and to ensure that it is able to meet the interest payments on its loans.

Page 1

Oxhaven Trust

Report of the Trustees

for the Year Ended 30 November 2025

FINANCIAL REVIEW

The charity achieved a surplus for the year of £109,877 (2024 £360,640).

At the end of the year, the charity had cash and bank reserves of £66,797 (2024 £25,703).

The trustees are confident of the ability of the charity to continue as a going concern in the foreseeable future.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust dated 17 March 2020 and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

The procedures for the selection and appointment of trustees are set out in the governing document.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1182892

Principal address

Unit 1 Chapple House 25 Oxford Road Kidlington OX5 2GG

Trustees

C Bright Professor S Bright S Bright J Bright (appointed 1/1/2025)

Independent Examiner

Mrs J.E. Mason FCCA Chapman Robinson and Moore Limited 30 Bankside Court Stationfields Kidlington Oxford OX5 1JE

Page 2

Oxhaven Trust

Report of the Trustees

for the Year Ended 30 November 2025

Approved by order of the board of trustees on 3 March 2026 and signed on its behalf by:

J Bright - Trustee

Page 3

Independent Examiner's Report to the Trustees of Oxhaven Trust

Independent examiner's report to the trustees of Oxhaven Trust

I report to the charity trustees on my examination of the accounts of Oxhaven Trust (the Trust) for the year ended 30 November 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the 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 respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 accounts to be reached.

Mrs J.E. Mason FCCA

Chapman Robinson and Moore Limited 30 Bankside Court Stationfields Kidlington Oxford OX5 1JE

3 March 2026

Page 4

Oxhaven Trust

Statement of Financial Activities

for the Year Ended 30 November 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Investment income
3
Total
EXPENDITURE ON
Charitable activities
4
Charitable expenditure
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
30/11/25
Unrestricted
fund
£
89,876
92,836
182,712
72,835
109,877
2,130,575
2,240,452
30/11/24
Total
funds
£
385,983
80,650
466,633
105,993
360,640
1,769,935
2,130,575

The notes form part of these financial statements

Page 5

Oxhaven Trust

Balance Sheet

30 November 2025

Notes
FIXED ASSETS
Investment property
9
CURRENT ASSETS
Debtors
10
Cash at bank
CREDITORS
Amounts falling due within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS
Amounts falling due after more than one year 12
NET ASSETS
FUNDS
14
Unrestricted funds
TOTAL FUNDS
30/11/25
Unrestricted
fund
£
2,993,300
25,000
66,797
91,797
(23,145)
68,652
3,061,952
(821,500)
2,240,452
2,240,452
2,240,452
30/11/24
Total
funds
£
2,993,300
25,000
25,703
50,703
(91,928)
(41,225)
2,952,075
(821,500)
2,130,575
2,130,575
2,130,575

The financial statements were approved by the Board of Trustees and authorised for issue on 3 March 2026 and were signed on its behalf by:

J Bright - Trustee

The notes form part of these financial statements

Page 6

Oxhaven Trust

Cash Flow Statement

for the Year Ended 30 November 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash provided by operating activities
Cash flows from investing activities
Purchase of investment property
Interest received
Net cash provided by/(used in) investing 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
30/11/25
£
94,646
(55,073)
39,573
-
1,521
1,521
41,094
25,703
66,797
30/11/24
£
403,850
(61,739)
342,111
(325,000)
107
(324,893)
17,218
8,485
25,703

The notes form part of these financial statements

Page 7

Oxhaven Trust

Notes to the Cash Flow Statement

for the Year Ended 30 November 2025

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
30/11/25 30/11/24
£ £
Net income for the reporting period (as per the Statement of
Financial Activities) 109,877 360,640
Adjustments for:
Interest received (1,521) (107)
Interest paid 55,073 61,739
Increase in debtors - (25,000)
(Decrease)/increase in creditors (68,783) 6,578
Net cash provided by operations 94,646 403,850
2. ANALYSIS OF CHANGES IN NET (DEBT)/FUNDS
At 1/12/24 Cash flow At 30/11/25
£ £ £
Net cash
Cash at bank 25,703 41,094 66,797
25,703 41,094 66,797
Debt
Debts falling due within 1 year (91,196) 68,950 (22,246)
(91,196) 68,950 (22,246)
Total (65,493) 110,044 44,551

The notes form part of these financial statements

Page 8

Oxhaven Trust

Notes to the Financial Statements for the Year Ended 30 November 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared 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) (effective 1 January 2019), with FRS 102 and with the requirements of the Charities Act 2011.

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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

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.

continued...

Page 9

Oxhaven Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2025

2.
DONATIONS AND LEGACIES
Gifts
Gift aid
3.
INVESTMENT INCOME
Rents received
Deposit account interest
4.
CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities
(see note
5)
£
Charitable expenditure
2,400
5.
GRANTS PAYABLE
Charitable expenditure
30/11/25
£
68,010
21,866
89,876
30/11/25
£
91,315
1,521
92,836
Support
costs (see
note 6)
£
70,435
30/11/25
£
2,400
30/11/24
£
374,522
11,461
385,983
30/11/24
£
80,543
107
80,650
Totals
£
72,835
30/11/24
£
28,446

continued...

Page 10

Oxhaven Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2025

6. SUPPORT COSTS

SUPPORT COSTS
Governance
Finance Other costs Totals
£ £ £ £
Charitable expenditure 55,120 2,597 12,718 70,435

7.

TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 November 2025 nor for the year ended 30 November 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2025 nor for the year ended 30 November 2024.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
Total
EXPENDITURE ON
Charitable activities
Charitable expenditure
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
385,983
80,650
466,633
105,993
360,640
1,769,935
2,130,575

continued...

Page 11

Oxhaven Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2025

9. INVESTMENT PROPERTY

FAIR VALUE
At 1 December 2024
and 30 November 2025
NET BOOK VALUE
At 30 November 2025
At 30 November 2024
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/11/25
£
Other debtors
25,000
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/11/25
£
Other loans (see note 13)
22,246
Accrued expenses
899
23,145
Creditors falling due within one year include loans of £22,246 (2024 £91,196). See note 15.
12.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/11/25
£
Other creditors - see note 14
25,000
Bank loans
796,500
821,500
£
2,993,300
£
2,993,300
2,993,300
2,993,300
30/11/24
£
25,000
30/11/24
£
91,196
732
91,928
30/11/24
£
25,000
796,500
821,500

continued...

Page 12

Oxhaven Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2025

13. LOANS

An analysis of the maturity of loans is given below:

30/11/25 30/11/24
£ £
Amounts falling due within one year on demand:
Other loans 22,246 91,196

Bank loans of £796,500 (2024 £796,500) are secured on the property to which they relate. These are interest only mortgages repayable wholly after more than five years.

There are further loans of £25,000 which are wholly repayable after ten years (2024 £25,000). They are unsecured and no interest is payable on them.

14. MOVEMENT IN FUNDS

At
1/12/24
£
Unrestricted funds
General fund
2,130,575
TOTAL FUNDS
2,130,575
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
182,712
TOTAL FUNDS
182,712
Net
movement
in funds
£
109,877
109,877
Resources
expended
£
(72,835)
(72,835)
At
30/11/25
£
2,240,452
2,240,452
Movement
in funds
£
109,877
109,877

continued...

Page 13

Oxhaven Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2025

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At
1/12/23
£
Unrestricted funds
General fund
1,769,935
TOTAL FUNDS
1,769,935
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
466,633
TOTAL FUNDS
466,633
A current year 12 months and prior year 12 months combined position is as
At
1/12/23
£
Unrestricted funds
General fund
1,769,935
TOTAL FUNDS
1,769,935

continued...

Page 14

Oxhaven Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2025

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
649,345
649,345
Resources
Movement
expended
in funds
£
£
(178,828)
470,517
(178,828)
470,517

15. RELATED PARTY DISCLOSURES

During the year, donations were received of £67,000 (2024 £371,350) from the trustees which consist of loans which were waived.

As at 30 November 2025, loans of £22,246 (2024 £91,196) were owing to the trustees. No interest is payable on these loans and they have no set repayment date.

Page 15

Oxhaven Trust

Detailed Statement of Financial Activities for the Year Ended 30 November 2025

Detailed Statement of Financial Activities
for the Year Ended 30 November 2025
30/11/25 30/11/24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gifts 68,010 374,522
Gift aid 21,866 11,461
89,876 385,983
Investment income
Rents received 91,315 80,543
Deposit account interest 1,521 107
92,836 80,650
Total incoming resources 182,712 466,633
EXPENDITURE
Charitable activities
Grants to individuals 2,400 28,446
Support costs
Finance
Bank charges 47 52
Bank loan interest 55,073 61,739
55,120 61,791
Other
Light and heat 1,697 2,734
Accountancy 900 732
2,597 3,466
Governance costs
Insurance 2,052 1,751
Other legal and professional 4,490 1,860
Repairs and renewals 6,176 8,679
12,718 12,290

This page does not form part of the statutory financial statements

Page 16

Oxhaven Trust

Detailed Statement of Financial Activities for the Year Ended 30 November 2025

Detailed Statement of Financial Activities
for the Year Ended 30 November 2025
30/11/25 30/11/24
£ £
Total resources expended 72,835 105,993
Net income 109,877 360,640

This page does not form part of the statutory financial statements

Page 17