THE WELCOME CHURCH, WITNEY CHARITY INCORPORATED ORGANISATION
Accounts – 31st December 2025
THE WELCOME CHURCH, WITNEY Charity Incorporated Organisation
Charity number: 1188780
Accounts – 31st December 2025
INDEX
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1-3. Report of the Trustees and General Information
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Independent Examiner’s Report to the Trustees
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Statement of Financial Activities
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Balance Sheet
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7-12. Notes to the Accounts
THE WELCOME CHURCH, WITNEY CIO
REPORT OF THE TRUSTEES for the year ended 31st December 2025
The Trustees are pleased to present their annual report and financial statements of The Welcome Church, Witney CIO (‘The Church’) for the year ended 31st December 2025 .
Governance
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice (second edition) and Financial Reporting Standard FRS 102.
Reference and Administration Details
The charity’s name is The Welcome Church, Witney.
Charity Registration Number: 1188780
Principal Address: The Welcome Church High Street Witney Oxfordshire OX28 6HL
Trustees
The Trustees and officers who served during the year were as follows:
Mr J R Brien
Mr S Brown (resigned on 13th November 2025) Mrs S Chapman (appointed on 13th November 2025) Mr T Colledge (appointed on 13th November 2025) Mrs T Colledge (appointed on 13th November 2025) Mr C A Gibson Mr I Gray (appointed on 13th November 2025) Mr K N Hubbard (resigned on 4th April 2025) Mr B Mooneapillay (appointed on 13th November 2025) Mr M Wright (resigned on 13th November 2025)
THE WELCOME CHURCH, WITNEY CIO
REPORT OF THE TRUSTEES
for the year ended 31st December 2025 ( Continued)
Objectives and Activities
The purpose of the Church can be summarised as:
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(i) The advancement of the Christian faith in accordance with its Basis of Faith and
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(ii) Such other charitable purposes as shall, in the opinion of the charity trustees, put into practice the Christian faith in accordance with its Basis of Faith.
The core public activity remains the provision of public worship on a regular basis. This is supplemented by groups for different ages. During 2025, the Church continued to use its premises for worship and ministry, as well as regularly providing access to worship services through the digital streaming of Sunday public worship. In addition to Sunday public worship services, the Church operates groups for all ages and abilities during the week, as well as community engagement activities.
In planning the activities of the church, the trustees have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities operating for the advancement of religion.
Achievements and Performance
The Church has seen positive steps in engaging with the local community, both inside the church’s premises, and outside in the community. The church’s growing activities and events provide help and support for those who may need it, as well as much need fellowship over free food. Examples of this include the annual holiday club for primary school-aged children, a weekly toddler group, ‘Pathways’ (a weekly group for adults with learning difficulties), Nibble and Natter/Café (an opportunity for anyone to drop in and enjoy food, drinks, cakes and a supportive chat), and a weekly Friday night youth group, where the Christian message is explained.
The membership of the church has grown over the course of the year, as has the number of people attending Sunday morning services.
The church has, for a number of years, run its own counselling service. Due to the increase in demand for counselling, and the specialist nature of this work, the trustees of the Welcome Church supported the transitioning of the service from being a ministry under the Church, to becoming its own standalone CIO, a transition which became effective on 4th April 2025.
Throughout 2024 the church continued to liaise with the local council to apply for an extension to the church building to meet the needs of a growing congregation worshipping together on Sundays, as well as to provide a more useful space for community events throughout the week. After appeal, this application was rejected in March 2025. The trustees continue to look for alternative ways in which they can meet the needs of the worshipping congregation and community.
The Church has continued to support Christian missionaries who are involved in spreading the Christian faith in different countries. This is done primarily through prayer and financial assistance. It has also continued to provide support to a number of individuals and organisations that are UK-based. This has in turn, enabled the Christian faith to be shared with individuals in this country and in some countries overseas.
Financial Review
The total income for the year was £188,209 and total expenditure on charitable activities amounted to £145,969. The statement of financial activities shows a net income from unrestricted funds of £42,100 (2024: £58,714) and a net income of restricted funds of £140 (2024: net outflow of £196). After transfers between funds the balance on unrestricted funds at the year-end was £425,503 and on restricted funds £889.
THE WELCOME CHURCH, WITNEY CIO
REPORT OF THE TRUSTEES
for the year ended 31st December 2025 ( Continued)
Reserves Policy
Operating surpluses are maintained in general (unrestricted) reserves in order to fund ongoing operational activity and asset replacement. Restricted reserves are maintained to fund current or future ministry activities, in respect of funds received for specific purposes.
The Church’s reserves at the end of the 2025 year were:
Unrestricted (general use) funds: £425,503
Restricted income funds: £889
The amount of free general reserves not invested in fixed assets at the end of the year amounted to £290,086 (2024: £239,811).
The Trustees recognise that the amount of free general reserves is significantly greater than required to comply with the requirements of the reserves policy to have no less than six months of expenditure as free general reserves. The Trustees are of the view that this is acceptable as significant expenditure is anticipated on a project to upgrade and extend the property so that the Charity can be more effective in achieving its charitable purposes.
Structure, Governance and Management
The Welcome Church, Witney operates under a constitution and a church handbook. The Church’s leadership is composed of:
Elders:
The Eldership are responsible for the spiritual health, and overall direction of the church, including pastoral and discipling, and those responsible for ensuring the correct teaching, preaching and application of doctrine throughout the church.
Deacons:
Those given the responsibility of overseeing the day-to-day functions of the church. Our deaconship is split into two areas of focus:
1. MTLs (Ministry Team Leaders)
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MTLs lead individual ministries, and support the Eldership in discipling and teaching.
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Trustees
Trustees have the responsibility to ensure the church is safe, legally compliant, and are responsible for stewarding the church's finances.
Appointment of Trustees
New trustees when elected are given details of the background of The Church in order to make them aware of current activities.
Approved by the trustees on 27th April 2026 and signed on its behalf by:
C A Gibson ………………………………….. Trustee
Witney
THE WELCOME CHURCH, WITNEY CIO
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
I report to the trustees on my examination of the accounts of The Welcome Church, Witney CIO for the year ended 31st December 2025.
Responsibilities and Basis of Report
As the charity’s trustees 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 charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the 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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
A P Williams BSc FCCA A J Carter & Co Limited Chartered Certified Accountants
22b High Street Witney Oxon OX28 6RB
5th May 2026
THE WELCOME CHURCH, WITNEY CIO
Statement of Financial Activities
(including an income and expenditure account) for the year ended 31st December 2025
| Note Income from: Donations (and legacies) 3 Charitable activities 4 Investments 5 Other Total incoming resources Expenditure on: Charitable activities 6 Total expenditure Net income/(expenditure) and net movement in funds for the year Transfer between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted Restricted Total Funds Funds Funds 2025 £ £ £ 173,214 - 173,214 10,198 2,107 12,305 2,690 - 2,690 - - - 186,102 2,107 188,209 144,002 1,967 145,969 144,002 1,967 145,969 42,100 140 42,240 (18) 18 - 42,082 158 42,240 383,421 731 384,152 £425,503 £889 £426,392 |
Total Funds 2024 £ 154,062 21,427 3,413 24 |
|---|---|---|
| 178,926 | ||
| 120,408 | ||
| 120,408 | ||
| 58,518 - |
||
| 58,518 325,634 |
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| £384,152 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derives from continuing activities.
The notes on pages 7 to 12 form part of these financial statements
THE WELCOME CHURCH, WITNEY CIO
BALANCE SHEET as at 31st December 2025
| Note Fixed assets Tangible assets 11 Total fixed assets Current assets Debtors 12 Cash at bank and in hand Total current assets Liabilities Creditors falling due within one year 13 Net current assets Total assets less current liabilities Total net assets 14 The funds of the Charity Restricted income funds 15 Unrestricted income funds 15 Total unrestricted funds Total charity funds |
2025 £ 135,417 135,417 6,998 285,237 292,235 1,260 290,975 426,392 £426,392 889 425,503 425,503 £426,392 |
2024 £ 143,610 |
|---|---|---|
| 143,610 | ||
| 11,695 232,247 |
||
| 243,942 3,400 |
||
| 240,542 | ||
| 384,152 £384,152 |
||
| 731 | ||
| 383,421 | ||
| 383,421 | ||
| £384,152 |
These accounts were approved by the board of trustees and authorised for issue on 27th April 2026 and are signed on their behalf by:
C A Gibson ..................................... Trustee
The notes on pages 7 to 12 form part of these financial statements
THE WELCOME CHURCH, WITNEY CIO
NOTES TO THE ACCOUNTS
for the year ended 31st December 2025
1. Accounting Policies
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
a) Basis of Preparation
The financial statements have been prepared under the historical cost convention with items being recognised at cost or transaction value unless otherwise stated in the notes to these accounts.
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Public Benefit Entity
The Welcome Church, Witney CIO constitutes a public benefit entity as defined by FRS 102.
Going Concern
At the time of approving the accounts, the Trustees have a reasonable expectation that The Church 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 accounts.
b) Income Recognition Policies
Items of income are recognised and included in the accounts when all of the following criteria are met:
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The charity has entitlement to the funds;
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any performance conditions attached to the items of income have been met or are fully within the control of the charity;
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there is sufficient certainty that receipt of the income is considered probable; and
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the amount can be measured reliably.
Cash donations are recognised on receipt. Other donations are recognised once The Church has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation of donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
c) Donated Services and Facilities
In accordance with the Charities SORP (FRS 102) the general time of volunteers is not recognised in the accounts.
THE WELCOME CHURCH, WITNEY CIO
NOTES TO THE ACCOUNTS
for the year ended 31st December 2025 (continued)
d) Resources Expended
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Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
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Expenditure on charitable activities includes the cost of running the church, its ministries and associated projects .
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Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both its costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
e) Fund Accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Designated funds are unrestricted funds of the Charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for the particular areas of the Charity’s work or for specific projects being undertaken by the Charity.
- f) 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:
Freehold land and buildings 2% of buildings on a straight-line basis Fixtures and fittings 10% - 20% on a straight-line basis
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 net income/(expenditure) for the year.
- g) Debtors
Trade and other debtors are recognised at the settlement amounts due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
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h) Cash at Bank and in Hand Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
THE WELCOME CHURCH, WITNEY CIO
NOTES TO THE ACCOUNTS
for the year ended 31st December 2025 (continued)
i)
Creditors and Provisions
Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
j) Pensions
The Charity operates a defined contribution scheme, the assets of which are held outside the Charity.
2. Legal Status of the Charity
The Welcome Church, Witney operates as a Charity Incorporated Organisation which was established by the Charity Commission on 26th March 2020.
3. Income from donations
| Gifts and donations Gift aid |
2025 £ 143,390 29,824 £173,214 |
2024 £ 128,266 25,796 |
|---|---|---|
| £154,062 |
Of the £173,214 received in 2025 (2024: £154,062) £nil was restricted funds (2024: £nil) and £173,214 (2024: £154,062) unrestricted funds.
4. Income from charitable activities
| Welcome Counselling Services Other church group activities Church ministries |
2025 £ 1,710 2,594 8,001 £12,305 |
2024 £ 9,520 3,703 8,204 |
|---|---|---|
| £21,427 |
Of the £12,305 received in 2025 (2024: £21,427) £2,107 was restricted funds (2024: £1,937) and £10,198 (2024: £19,490) unrestricted funds.
5. Income from investments
| Rental income Interest |
2025 £ 1,665 1,025 £2,690 |
2024 £ 2,037 1,376 |
|---|---|---|
| £3,413 |
THE WELCOME CHURCH, WITNEY CIO
NOTES TO THE ACCOUNTS
for the year ended 31st December 2025 (continued)
6. Analysis of expenditure on charitable activities
| Depreciation Pastoral staff costs Ministry and mission Donation to Welcome Counselling Church premises and administration costs Total |
2025 Total £ 9,506 48,433 36,245 17,433 34,352 £145,969 |
2024 Total £ 11,193 41,119 48,436 - 19,660 |
|---|---|---|
| £120,408 |
Of the £145,969 expenditure in 2025 (2024: £120,408), £1,967 was charged to restricted funds (2024: £2,133) and £144,002 to unrestricted funds (2024: £118,275).
7. Net income/(expenditure) for the year
| This is stated after charging: Depreciation Independent examiner's fee Analysis of staff costs and trustee remuneration and expenses Salaries and wages Pension costs |
£ 9,506 1,260 2025 £ 52,779 2,150 £54,929 |
£ 11,193 1,080 |
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|---|---|---|---|---|
| 2024 £ 43,950 1,881 £45,831 |
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8. Analysis of staff costs and trustee remuneration and expenses
No employees had emoluments in excess of £60,000 (2024: Nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred and are wholly charged to unrestricted funds.
During the year, one trustee (or any persons connected with them) received remuneration of £38,999 (2024: £37,620) and pension contributions of £1,950 (2024: £1,881) from the Trust in respect of services related to the mission of the church, as opposed to services as trustees.
With this exception, the charity trustees were not paid, nor received any other benefits from employment with the charity in the year (2024: £nil). They were paid expenses of £538 (2024: £530) during the year in relation to telephone costs. No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).
The total amount of donations received without conditions from trustees or other related parties was £12,277 (2024: £11,255) with restricted donations totalling £nil (2024: £54).
THE WELCOME CHURCH, WITNEY CIO
NOTES TO THE ACCOUNTS
for the year ended 31st December 2025 (continued)
9. Staff numbers
The average monthly number of employees during the year was as follows:
| 2025 | 2024 |
|---|---|
| Number | Number |
| 3 | 2 |
10. Related party transactions
There were no further related party transactions that need to be disclosed.
11. Tangible fixed assets
| Cost: As at 1 January 2025 Additions Disposals As at 31 December 2025 Depreciation: As at 1 January 2025 Charge for year Depreciation on disposals As at 31 December 2025 Net book value: As at 31 December 2025 As at 31 December 2024 |
Freehold land and Fixtures buildings and fittings £ £ 150,000 72,028 - 1,313 - - 150,000 73,341 35,000 43,418 2,500 7,006 - - 37,500 50,424 £112,500 £22,917 £115,000 £28,610 |
Total £ 222,028 1,313 - |
|---|---|---|
| 223,341 | ||
| 78,418 9,506 - |
||
| 87,924 | ||
| £135,417 | ||
| £143,610 |
12. Debtors
Other debtors
| 2025 £ 6,998 £6,998 |
2024 £ 11,695 |
|---|---|
| £11,695 |
THE WELCOME CHURCH, WITNEY CIO
NOTES TO THE ACCOUNTS
for the year ended 31st December 2025 (continued)
13. Creditors: amounts falling due within one year
| Other creditors Accruals |
2025 £ - 1,260 £1,260 |
|---|---|
14. Analysis of net assets between funds
| Tangible fixed assets Cash at bank and in hand Other net current assets/(liabilities) Total |
General Designated Restricted Fund Funds Funds Total £ £ £ £ 135,417 - - 135,417 284,348 - 889 285,237 5,738 - - 5,738 |
|---|---|
| £425,503 £- £889 £426,392 |
15. Analysis of charitable funds
Analysis of movements in restricted funds
| Youth Mission Fund Pathways Total |
Balance Incoming Resources Funds 01.01.25 resources expended Transfers 31.12.25 £ £ £ £ £ 376 - - - 376 355 2,107 (1,967) 18 513 £731 £2,107 £(1,967) £18 £889 |
|---|---|
Pathways - is an active fund. It raises funds for its own use or for expenditure that is related to its activity (the provision of persons with a learning or physical disability).
Youth Mission Fund - is moneys gifted in the past to provide travelling support to young people who were taken on ministry trips overseas. This activity has not occurred during recent years.
Analysis of movements in unrestricted funds
| General fund Missionary in Africa Development fund (designated) Total |
Balance Incoming Resources Funds 01.01.25 resources expended Transfers 31.12.25 £ £ £ £ £ 383,421 184,167 (142,067) (18) 425,503 - 1,935 (1,935) - - - - - - - |
|---|---|
| £383,421£186,102£(144,002) £(18) £425,503 |
Missionary in Africa - to fund a ministry in Africa for street children, including their education.