ABBEY CHURCH CIO TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 Reglstered Charlty Number: 1184604 ABBEY CHURCH CIO FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 CONTENTS PAGE Reference and administration details Structure, Governance & Management Objectives and Activities Achievements and Perfomiance 34 4-6 Financial Review 74 ststement of Trustees Responsibilities Independent Examiner's Report ststement of Financial Activities 10 Balance Sheet 11 Notes to the Financial Statements 12-15 ABBEY CHURCH CIO REFERENCE AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 AUGUST 2025 Status Abbey Church CIO is a Registered Charity. No 1184604 having been registered on 25 July 2019 as a Charitable Incorporated Organisation- rt is governed by ils Conslilulion dated 19 June 2019. Previous to 25 July 2019 Abbey Church was part of a Charitable Company, Hillview Evangelical Church Icharity Number 1115938- Cornpany Registration Number 58991781 having been a church plant by Hillview Church in September 1999. Initially it was part of the then Hillview Evangelical Church Trust before Incorporation on 29 August 2006. The Trustees are pleased to present this report and annual accounts for the reporting period of the Charity from 1 September 2024 to 31 August 2025. The report includes the information required by the Charity SORP FRS102 as a Ch8rily registered in England and Wales. Trustees The Trustees who served during the year and since the year end were as follows.. Patricia Murphy Mark Bashford Andrew Conlan David Wallace Kenneth Hawkins Graham Dancy Alan Rogers Chair of Tnislees also Elder olAbbey Church Reswned as trus188 8th Juty 2025 also Elder ofAbbey Church also Elder ofAbbey Church [PT Church Leader] Charlty's prlnclpal address 2 Great Grove Abbeymead Gloucester GL4 4GT Agents and Advisors Independent examiner.. Joshua Kingston Bsc. (Hons) FCA, Burton Sweet Limited Chartered Accountants.The Clock Tower, 5 Fadeigh Court, Old Weston Road, Flax Bourton. Bristol. BS48 1 UR Bankors.. CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ Solicitors.- Ellis-Fermor & Negus Limited. 2 Devonshire Ave, Beeston. Nottingham, NG9 18S ABBEY CHURCH CIO TRUSTEES ANNUAL REPORT YEAR ENDED 31 AUGUST 2025 STRUCTURE, GOVERNANCE & MANAGEMENT Organisational Structure The year commenced with the Board of Trustees being seven personnel in total. Towards the end of the year this was reduced by one with the resignation of Andrew Conlan on 8th July 2025. who moved away from the a￿a. The appointment of further Trustees continues to be under review with due consideration being given to the Trustee Skills Audit. The day-to4ay managemenl and leadership of Abbey Church is delegated to a team of four elders who are responsible for providing the leadership to the Church in seeking to achieve the aims of the Charity- Three of these Elders are also Iruslees. During the year the Trustees met three limes13- Ordinary General Meetingsl to oversee key aspects of the Charity's operation.. there was also Ihe AGM. Minutes are kept of all meetings of Trustees and were submitted to Burton Sweet for scrutiny. as required. The Church is structured to operate wrthin Ministry Teams lo develop, plan and fulfil its programme of activities and events in seeking lo achieve the aims and objects of the Charity. These are the Sunday Team, Neighbourhood Team. Wodd Vision Team. Pastoral Care Team and Community Groups Team. In addition, the Charity also employs a part-time Church Administrator. The Church is led by a tearn of four Elders who owersee the work of the Church. two of these Elders are employed part time, allowing the Teaching. Discipleship and Pastoral work of the church to be resourced appropriately. One of these elders is also employed as the church administrator. Finally, there is also a Finance Team responsible for the financial controls of the activities of the Church. It produ￿5 regular managemenl accounts for the Charity and reports to the Trustees at their meetings conceming 811 financial aspects of the operation of the Charity. The Finance Team also proposes Ihe annual budget following consultation with the leadership of the Church, and il is then approved by Trustees. The learn maintains close supervision of the income and expenditure account, as well as capital expenditure items. Appointment of Trustees Trustees are normally recruited from persons kr￿n lo the Trustees. Prior to appointment, potential Trustees are given opportunity to allend a Trustees. meeting lo observe Ihe working of the charity, along with opportunities to discuss their potential involvement more fully. The charity provides every Trustee with an induction pack. which details Iheir legal responsibilities and provides key policies. ABBEY CHURCH CIO TRUSTEES ANNUAL REPORT YEAR ENDED 31 AUGUST 2025 Networks and other relatlonshlps Abbey Church has links with nalional organisalions such as Christian Concern, CAP Ichristians Against Povertyl. Counties UK INeighbourhood Chaplainsl. as well as with international relief agencies, such as Tearfund, Samaritan's Purse, and Open Doors. Abbey Church also works locally with other churches, schools and groups in the communty. Risk Management Trustees aim to maintain a clear understanding of risks. with regular review of policies lo ensure these are in line with appropriate standards and legislation. PrO￿dureS and policies are put in place to mitigate risks, these include policies for Conflicls of Interest. Safeguarding. Anti Bribery and Corruption. Ethos Statement, Data Protection. Diversity and Equality, Complaints Policy, Health and Safety, Finance and Reserves. Stsff and volunteers are given clear guidance and training for Safeguarding. this indudes level 2 training for Safeguarding of Children and Vulnerable Adults. delivered and monitored using an online training and assessment tool. Recruitment of both volunteers and staff are subject to DBS checks where appropriate and all those in roles where safeguarding is a concern have confirmed that they have read and understood our Safeguarding Policies. Our Safeguarding lead has also maintained level 3 training and the charity is supported by Thirtyone.. Eight for Safeguarding guidance and DBS checking. Trustees have also sought to ensure that their Data Protection duties under GDPR are being properly discharged. They also confimi that they have referred lo the guidance contained in the Charity Commission's guidelines on public benefit when reviewing the Charity's aims and objects and in planning future activities. OBJECTIVES AND ACTIVITIES The object of Abbey Church CIO is lo advance the Christian faith, according lo the statement of beliefs and practices of Abbey Church for the public benefit in Gloucester and in such other parts of the United Kingdom or the world as the charity Trustees think fit. Abbey Church CIO is a registered charity that oversees the work of Abbey Church, first established in 1999. Between then and the formation of Abbey Church CIO, the charity carne under the governonce of the Charity Company "Hillview Evangelical Church" (HECCO). The activities of the Charity have the broad aims of seeking to contribute, as appropriate, lo the spiritual, physical. social and educational needs of the Abbey Church community, focused on the communities of Abbeymead and Abbeydale in the city of GIOU￿Ster. These aim to cater for all age groups from Parent and Toddlers to Senior Citizens. Through its mission support programmes it also seeks to further its objects beyond the immediate communilies where Abbey Church operates to other parts of the UK and overseas. ABBEY CHURCH CIO TRUSTEES ANNUAL REPORT YEAR ENDED 31 AUGUST 2025 Examples of the current work can be seen on the website www.abbeychurch.net and on our Facebook page. Each of the ministries of the Church are reviewed regularly to ensure the services and activities are effective in connecting with our community. We continue lo grow both in new people attending. particul8rly at the Sunday moming service. as well as in the development of Church members- training up and developing church members to se￿e in a greater way. Typically, there are in the region of 80 to 100 adults. children and young people al Abbey Church in a Sunday setvice. As with any church of the type of Abbey. the viability and suslainabilily of their programmes is almost entirely dependent upon members who give voluntarily and consistently of their time. The wide range of gifts and abilities available combine lo produce a volunteer workforce that is effective in conlribuling lo the life of the church, enabling it lo achieve the Objects of the Charity. We are extremely grateful lo all those who are involved in the church in that way. 11 is estimated that the value of their conlribulion in 2024-25, if employed, would have been in the order of £70,000 based on the national minimum wage. ACHIEVEMENTS AND PERFORMANCE The use of local halls, including Heron School a primary school within Abbeydale and Abbeydale Community Centre, allows the Church both lo meet on Sunday and host other events for Children, families and youth and adults. Every week during term time Abbey Church runs Abbey Tols {for mothers. fathers. grandparents and other carers with toddlers} and Abbey Baby Club (providing support for new mumsl. There were about 32 children attending each week with 67 on the register. The sessions include tea and coffee, space for children to play, a craft and opportunities for parents and guardians lo share and fomi friendships. During the year additional sessions were held to support family and parenting skills called 'Mum's Space,. Feedback from the rnum's has been very encouraging. On Friday evenings Abbey Church runs 6..15 club for Infant and Junior school aged children. The activities include games. sport. crafts elc. and allows us the opportunity lo leach children from the neighbourhood Christian values and biblical principles. During the year 6..15 Club had an averag& attendance of 13 children. Also, on Friday èvènings Abbèy Church runs 'Drop In Youth,. known as DIY. This is a new venture, started in January 2025, providing a welcoming space for youth in the area lo play both console and physical table top games such as table tennis and table football. as well as engaging in discussion on a relevant topic from a biblical perspective. The group had an average allendance of 11 young people. During the year the church partnered with South Wesl Youth Ministries (SWYMI to work with a trainee Youth Worker. Accommodation was provided by members of the church. One of the part - time Istaffl elders provided management leadership for our trainee, whilst another member acted as his mentor for the year. The trainee worked with the Newts and Crocs groups on Sundays, attended the weekly Church prayer meeting, assisled with Abbey Tols, 6..15 and DIY. They also attended training sessions provided by SWYM a￿1 time wlh the local manager and mentor each week. ABBEY CHURCH CIO TRUSTEES ANNUAL REPORT YEAR ENDED 31 AUGUST 2025 At the end of April 2025. the Church enjoyed a weekend away. The venue was Hill HoLJse near Bridgwater in Somersel from the Friday evening lo Sunday aftemoon. The church was able lo strengthen bonds with each other during a time away from nomial activities. partaking in biblical teaching, worship, social times together and shared meal times. 78 people of all ages from babies to those who are retl￿d came to the weekend. Community engagement pastorally is important lo Abbey Church and the work of the Neighbourhood Chaplains team continues. During the year covered by this report the larger events were cut back due to both volunteer availability and the way dales fell al Christmas and Easter. None-the-less a two-day summer evenl. 'Aclivale Summer, was held on Glevum Field. Games and craft were enjoyed followed by 8 g81hered session where a bible parable was told, with its application to today's world. These provided the Children. and adults, with opportunities to engage. learn and spend time with others from the local community. A picnic lunch was provided allowing for social interaction between all who attended. The church has also wntinued lo periodically wn Christianity Explored courses. The church is engaged with the work of CAP Ichrislians Against Poverty) and from September 2025 will begin to be financially engaged also. The Gloucester manager of CAP attends occasional events to increase the local community awareness of the services available to them. Other outreach events to the community included the Ladies Craft evening which was attended by about 35 ladies. Friday evening football has continued for the men. Alongside Sunday morning services all members of Abbey Church are encouraged lo join with the community Groups which meet mid-week. Ladies and men's bible study groups also meet regulady. A monthly Sunday evening 'Going Deeper. session allows for a deeper look into aspects of the bible. Communion is nomially celebrated on the first Sunday of the month and a dedicated evening service is also held monthly. All age Christmas, Easter and Harvesl services were well attended with visitors from the community, particulady to the Carols by Candlelight. There are many opportunities within the church for growing in faith and engaging in service las our website makes clear). All ages are catered for with Bible teaching in church from primary school age up to 18. All having their own age-appropTiale teaching at Sunday services. A creche caters for babies and toddlers so that parents can engage wth the service fully on a Sunday. The church aims to run a variety of specialist 'short courses. each year such as Christianity Explored, which enable the Christian faith to be explained in depth via small group sessions. This year one baptism Servi￿ was held after running our Baptism course. Abbey Church continued ils collaboration with Hillview Church to run a series of meetings via Zoorn under the title of 'Lrfe Matters,, which explore a wide range of issues relating to the impacl of Christianity on society. ABBEY CHURCH CIO TRUSTEES ANNUAL REPORT YEAR ENDED 31 AUGUST 2025 Pastor81 support is provided by the church particulady at key moments for those suffering health concerns and bereavement. Also. for those going through key life changes such as marriage and the birth of children. The church aims to meet people al their point of need, whether spiritual, physical or emotional. The nature of care includes practical help, spiritual and emotional support, and visiting the sick and eldedy at home or in ca￿}hoSpi￿1, including sharing communion with them if requested. Training relevant to the ministry in which people serve {e.g. Children. Youth. Pastoral care, Leadership etc.) is provided either through in-house courses tailored lo specific needs, or by people attending training arranged by specialist organisations. The church has procedures in place to ensure that any member serving in a role that requires vetting has a valid OBS certificate. The trustees review the safeguarding policy annually and ensure training in relevant procedures takes place. Our commitment to mission locally and globally is facilitated by our World Vision Team that keeps us in touch with several different missionaries around the world and different Christian organisations. Approximately 100/4 of the budget is allocated lo support Chnslian mission around the world, and last year £10,000 was given towards this. Abbey Church is committed to parlnerin9 wilh other lik&minded churches and organisalions and currently supports Gloucester City Mission, Gloucester Food Bank {Ihrough haNest donations} and works closely with churches in the area. As part of the Counlies network. Abbey Church has partnered in Gloucestershire wide events for fellowship and leaching with other churches. We have also jointly hosted the mission Open Doors lo support their work with the persecuted Church. Church leaders regularty meet wilh other local church leaders for fellowship and encouragement. The work of the church requires resources. including staff team and volunteers and accommodation for our regular activities. Whilst existing public spaces are well used by the Church, the accommodation needs of the Church are in constant review, with all potential opportunities for a space belonging to the Church being considered. During the year a small retail space in the area was considered and a disused church that is outside of the AbbeymeadlAbbeydale area. ABBEY CHURCH CIO TRUSTEES ANNUAL REPORT YEAR ENDED 31 AUGUST 2025 FINANCIAL REVIEW Reserves Policy The Trustees have considered a Reserves Policy for Abbey Church CIO and established that the Charity should hold free reserves of at least £25,000, or the equivalent of at least 3 months of the essential operating costs of the Charity- Free reserves are defined as unreslricled or general funds held by the Charity bul not committed or invested in tangible fixed assets. This level of free reserves gives the Trustees and Leaders the opportunity and time to make appropriate decisions lo rectify the situation should unexpected costs arise or 8 material drop in income occur. The free reserves held al the period-end are £286.319. The level of reserves compared to operating expenditure is due to the intention of the Charty to undertake building work, the cost of which is likely to exceed significantly the level of reserves held. Flnanclal Revlew The financial slalemenls show that the total income of the Charity was £175,27512024.' £101.6781. As will be seen from Note 2, the majority of this was from General Offerings amounting to £100,014 with associated income from lax refunds (Gift Aid) of £10,369,. this would indicate that more than 80°A of the general offerings were donated in a lax-efficienl manner. Charitable activities Income 1£8,8851. Granls1£2.0041 and Interest1£5.0951. It is noted that the reserves attracted a higher level of interest which is due to the current economic circumstances. Totsl eXpendrtu￿ was £120,420 resulting in a surplus for the financial year of £54,855. This Compared to a Net deficit of £2,011 in the previous year. Regarding Expenditure, the lolal amount for 2024 was £103,689. compared with £120,420 for 2025 an increase of £16.731. As shown by the statement of financial activities Ipage 101 and Note 4 this was mainly due to a significant increase in church workers costs. In considering the expenditure on Charitable Activities it can be seen from Note 4, that overall, about 93°A was actually aclivity-related with about 7°A related to support costs. In addition, it can also be seen that Grants of £10,000 were made for Christian work., this can be seen in greater detail in Note 5 where there is an analysis of these grants. 11 is the aim of the Charity to make grants equating lo about 1 OQ/o of the combined total of general offerings lunreslricledl and associated income from tax refunds (Gift Aid)., from Note 2 this can be seen lo be £110.383- the actual total of grants therefore exceeded this aim. In summary, the free reserves of the Charity as at 31 August 2025 to be £286.31912024.' 231,4641 these are all slated as Unrestricted Funds. The Trustees continue therefore to be both, pleased, grateful and encouraged that Income has almost enabled all costs to be met. ABBEY CHURCH CIO TRUSTEES ANNUAL REPORT YEAR ENDED 31 AUGUST 2025 Restrlcted Fund Isee also Note 12] In the arrangements for the divisions of assets agreed befv￿en Hillview Evangelical Church (Charitable Company) and Abbey Church CIO there was a balance remaining from the Restricted Fund intended for a building project that will nol now prO￿ed. This amounted lo £29,320 and was being retained by Hillview until such time as the fund can become Unreslricled. The Iruslees are pleased to report that after consLtltalion with the Charity Commission these funds have now been reclassified as unrestricted and have been passed from Hillview Evangelical Church {Charilable Company) to Abbey Church CIO on 15 August 2025. ststement of trustees. responslbllltles The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102.. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Praclicel. The law applicable to charities in England & Wales ￿qUireS Ihe Iruslees lo prepare financial statements for each financial year which give a Iwe and fair view of the slate of affairs of the charity and of the income and expenditure of the charity for Ihal period. In preparing these financial ststements, the trustees are required lo.. Select suitable accounting policies and then apply them ¢on$islently'. observe the methods and principles in the Charities SORP., make judgments and accounting eslimales Ihal a￿ reasonable and prudent., state whether applicable UK Accounting Standards have been followed. subject to any material departures disclosed and èxplained in thè financial statements., and prepare the financial st*ements on the going con¢em basis unless il 1$ inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping sufficient accounting ￿cordS that disclose with reasonable accuracy al any lime the financial position of the charity and enable them lo ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports} Regulations 2008 and the provisions of the trust deedlconslilution. They a￿ 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 behalf by.. Jun 05 2026 and signed on its P￿ty￿LL VMtsYPty Patricia Murphy (Chair of Trustees) ABBEY CHURCH CIO TRUSTEES ANNUAL REPORT YEAR ENDED 31 AUGUST 2025 Indopgndont oxaminerfs report to the trusts05 of Abbey Church CIO I report to the trustees on my examinalion of the accounts of Abbey Church CIO (the Charity} for the year ended 31 Augusl 2025. Responslbllltles and bas1$ of report As the charity trustees of the Charity you a￿ ￿sponsible for the p￿paration of the accounts in accordance with the requirements of the Charities Act 2011 {'Ihe Act'l. 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 14515llbl of the Act. Indopondent examln•r's statement I have completed my examination. I confimi that M material mallers have come lo my attention in connection with the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of Ihe Charity as required by section 130 of the Act; or the accounts do not accord wilh those records.. or the accounts do not comply with the applicable requirements concerning the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirèment that the accounts givè a 'lrue 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 lo which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reachèd. Josh Kingston Bsc., FCA Burton Sweet Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1 UR Date: Jun 08 2026 ABBEY CHURCH CIO STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 AUGUST 2025 Year ended 31 Aug 2025 Year endèd 31 Aug 2024 Income from: Donations and legacies Charitable activities Investments 161,295 8,885 5,095 91,597 4.761 5,320 Total Incom• 175,275 101,678 Expendlture on.. Charitable activities 120,420 103,689 Total expendituro 120,420 103.669 Net incom?IlexpenditUT?l and n•t movèmènt In funds 54,855 12.0111 Total funds at the start of the porSod 231.464 233,475 Totsl funds at thtr •nd of th¢ p•rlod 286,319 231.464 The charity h8$ no r¢cognised gains and lossos olher than the rosults for the year a8 set out 8bova. All ol the activits'es of the charity are dassed as continuing. I movements are in unrestricted funds. The notes on pages 12 to 15 f4)rni part of these Ilnanclal sLitements. 10 ABBEY CHURCH CIO BALANCE SHEET AS AT 31 AUGUST 2025 Year ended 31 Aug 2025 Year endèd 31 Aug 2024 Current assets Debtors Gash at bank and in hand 7.502 284,987 292,489 20,401 216,699 237,100 Crgdltors . Amounts f•lling due wlthln one year 10 16,1701 15,6361 Nel current assets 286,319 231,464 286.319 231.464 Funds Unrestricted funds 286,319 231,464 286.319 231.464 These financial statements were approved by the trustees on . Jun 05 2026 .and ar8 signed on their behalf by.. VMMYP Patricia Murphy (Chair of Trustees) Mark Bashford (Trustee. Financh Team) Th• notès on pages 12 to 15 f4)mi part of these financial statements. ABBEY CHURCH CIO NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 Accountlng policies al The financial statements have been Prepa￿ in accordance wth the Statement of Recommended Practice.. Accounting and Reporting by Gharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 issued in Oct¢)ber 2019 and the Financial Re￿rtIng Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charities Acl 2011 and UK Gener8lly Accepleil Practice as il applies from 1 J8nuary 2019. The accounts Ilinancial statements) have been prepared to give a 'true and fair, view and have departed from the Charities (Accounts and Rewrtsl Regulations 2008 only lo the extent wuired to provide a 'true and fair view.. This departure has involved Idlowng Accounting and Reporting by Chants"es.' Ststement of Recommended Practice applicable to charits'es preparing their accounts in accordance b%ith the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019 rather than the Accounting and Reporting by Charitios.. Slalement ol R$¢omm$nd$d PraCt￿e effective fr(m￿ 1 Apn"12(KJ5 ￿1¢h has since been wlhdrawn. Th$ Charity is a public bgn¢fit entity as dgfinsd under FRS102. There are no material un¢ertainlies about the Charity's ability to continue as a going ¢on¢ern, despite th$ significant uncertainty being caused by the economy wth many rising costs. the Trustees expect littl& to no impact with our current operations having very little cost Iiabilitse5, ￿1h any addibon81 cosis to these operations lo be minor. It is al$0 rgcogni$e