2025-12-31-accounts - Christ At Home & From Home To Workplace

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REGISTERED CHARITY NUMBER: 1194430

Christ at Home & From Home to Workplace TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

Report of the Trustees for the Year Ended 31[st] December 2025…………………………3

2. Financial

Review……………………………………………………………………………………… 4

3. Structure, Governance and

Management………………………………………………………4

4. Statement of Trustees’ responsibilities……………………………………………………… . 6

Independent Examiner’s

Report ………………………………………………………………… 7 a. Respective responsibilities of the trustees and Examiner…………………………..7

b. Basis of Independent Examiner’s report………………………………………………… 7
c. Independent Examiner’s

statement……………………………………………………… .7

6. Statement of Financial

Activities………………………………………………………………… 8

7. Balance

Sheet…………………………………………………………………………………… ……9

8. Notes to the Financial

Statements…………………………………………………………….10

1. Report of the Trustees for the Year Ended 31 December 2025

The Trustees present their report with the financial statements of the Charity for the year ended 31 December 2025. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The main object of the Charity is the public benefit, to advance the Christian Faith in particular and not limited to, Christian teachings, prayer and worship.

Significant Activities

The main activities are meeting with individuals, families, students and workers both in person and virtually, offering time and space for worship, prayer and intercession, Kingdom Discipleship, teaching and training and practical help and advice.

Public Benefit

The Trustees confirm their compliance with the duty to have due regard to the Public Benefit guidance published by the Charity Commission when reviewing the Charity’s aims and objectives in planning future activities.

Grant making

The Charity is not primarily a grant making organisation, however, it does give financial donations to other charities and individuals in need.

Volunteers

The Charity is helped by volunteers from the community who assist in the achievement of the main activities and help in the logistical administration and hospitality for the beneficiaries.

ACHIEVEMENT AND PERFORMANCE

Charitable Activities

The Charity has been successful in helping people with their Christian lives, providing teaching and prayer and practical support, helping people to deal with mental health issues and the negative consequences that ensue from the tough times we are living in.

The Charity works with various groups who pray regularly for those in authority, regions and nations and it is hard where these benefits manifest. We just know God direct us to pray and we stay focused on that and see positive results.

The Charity continues to support individuals and families in need, including home visits in the United Kingdom, and training in the UK and other nations.

The Charity’ analysis of Expenditure is provided in the Statement of Financial Activities.

2. FINANCIAL REVIEW

Financial Position

The Statement of the Financial Activity shows: Income of £26,687. Expenditure of £24,628 and the year finished with a surplus of £2,059.

Reserves Policy

The Charity has continued to set aside income to hold in reserve to insure against future shortfalls in income. The year finished with £14,846 in reserves.

3. STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document and Constitution

The Charity’s governing document is the Charity Mandate. The Charity is constituted as a Charity Incorporated Organisation (CIO).

Recruitment and Appointment of new Trustees

There have been four Trustees throughout the period. Any new appointments or changes are at the recommendations of the Board at the Trustee meetings.

3.1 REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity Number

1194430

Charity’s Principal Addr ess

26 Wandle Way

Wandsworth

London

SW18 4UJ

Trustees

S P Watson

I Achene

B Chambers

N Gonzalez

Independent Examiner

Neil Heavens FCA, CTA

Working Names

Christ at Home & Workplace

4. STATEMENT OF TRUSTEES’ RESPONSIBILITIES

Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution of the CIO require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charity SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the

Constitution. They are 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…………………………..and signed on its behalf by

5. Independent Examiner's Report to the Trustees of Christ at Home & From Home to Workplace.

On the accounts for the year ended 31[st] December 2025

Charity number 1194430

As set out on pages 8 to 16

I report to the trustees on my examination of the accounts of the above charity for the year ended 31[st] 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.

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 which gives me cause to believe that, in any material respect:

The accounting records were not kept in accordance with section 130 of the Charities Act, or
The accounts did not accord with the accounting records, or
The accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Account 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 o f 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.

Signed:

Date: 24[th] August 2026

NEIL JAMES HEAVENS FCA, CTA

30 Commercial Road, Swindon, Wiltshire, SN1 5NS

6. Statement of financial activities for the year ended 31 December 2025

Unrestricted funds £ 23,026 3,660	31/12/2025 Total funds £ 23,026 3,660	31/12/2024 Total funds £ 25,500 7,623
26,687	26,687	33,123
9,755 11,866 3,000	9,755 11873 3,000	15,943 10,819 1,730
24,621	24,628	28,492

2,066	2,059	4,631
- 2,066 - 2,066 -	- 2,059 - 2,059 -	- 4,631 - 4,631 -
2,066	2,059	4,631
12,788	12,788	8,156
14,846	14,846	12,788

‘* 2024 amount restated to include interest of £130

Balance sheet for the year ended 31 December 2025

Unrestricted funds £ -	2025 2024 Total funds Total funds £ £ - -	2025 2024 Total funds Total funds £ £ - -
-	-	-
- 14,846	- - 14,846 12,788
14,846	14,846	12,788

14,846	14,846	12,788

14,846	14,846	12,788
- -	- - - -
14,846	14,846	12,846
- 14,846 -	- - 14,846 12,788 - -
14,846	14,846	12,788

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP

The directors acknowledge their responsibilities for complying with the requirements.

STEPHEN PAUL WATSON ( CHAIR) …….

8. Note to the financial statements

Note 1 Basis of preparation.

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

1.2 Going concern

There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern

Note 2 Accounting policies

2.1 INCOME

Recognition of income: These are included in the Statement of Financial Activities (SoFA) when:

. the charity becomes entitled to the resources;

.it is more likely than not that the trustees will receive the resources;

. the monetary value can be measured with sufficient reliability.

Offsetting: There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations: Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).

In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).

Legacies: Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

Government grants: The charity has not received government grants in the reporting period

Tax reclaims on donations and gifts: Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Volunteer help: The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Income from interest, royalties and dividends: This is included in the accounts when receipt is probable, and the amount receivable can be measured reliably.

2.2 EXPENDITURE AND LIABILITIES

Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty

8. Note to the financial statements Note 3 Income

8. Note to the financial statements Note 3 Income
	31/12/2025 31/12/2024 Total funds Total funds
Donation International Offering	-	150
Donation International Offering Direct Payment	687	1,109
Donation International Offering Eventrbrite	-	1,104
Donation International Offering PayPal	2,874	2,952
Donation International Tithe	1,250	-
Donation National	825	190
Donation National FF	465	469
Donation National FF (GIFT AID)	1,400	1,875
Donation National Offering	825	890
Donation National Offering Direct Payment	1,395	3,879
Donation National Offering Direct Payment (GIFT AID)	11,496	11,252
Donation National Offering Eventrbrite	-	373
Donation National Offering Eventrbrite (GIFT AID)	-	487
Donation National Tithe	779	332
Donation National Tithe (GIFT AID)	860	427
HMRC Return	3,481	7,493
Bank interest	179	130
Income	171	10
Total Income	26,687 33,122

8. Note to the financial statements

Note 4 Expenditures
	31/12/2025	31/12/2024
	Total funds £	Total funds £
Audit & Accountancy fees	3,000	1,930
Bank Charges Other Expenditure	131	200
Expenditure	592	-
Internet Website Other Expenditure	-	285
IT Software and Consumables	442	591
Materials Other Expenditure	-	94
Office Supplies Other Expenditure	171	62
OtherExpenditure-NEST	875	797
Payments made to Safeguarding Policy	159	150
Printing & Stationery	16	-
Staff Training	297	-
Subsistence Giving Out FamilySupport	210	30
Subsistence Giving Out Mission_National	374	1,265
Subsistence Giving Out OtherSupport (251)	12	77
Subsistence Other Expenditure	78	201
Sundry Giving Out FamilySupport	2,267	151
Sundry Giving Out IsraelFamilySupport	-	1,750
Sundry Giving Out Mission_Euro	-	26
Sundry Giving Out Mission_National	200	1,800
Sundry Giving Out Mission_OtherNations	-	210
Sundry Giving Out OtherSupport (281)	-	1,420
Sundry Giving Out OtherSupport (285)	200	-
Sundry Giving Out TitheFirstFriut	2,940	4,532
Training_C@H&W Other Expenditure	256	-
Training_Received_Cpd Other Expenditure	-	120
Travel Giving Out FamilySupport	-	60
Travel Giving Out Mission_Euro	100	431
Travel Giving Out Mission_National	105	1,568
Travel Giving Out Mission_National_Petrol	329	-
Travel Giving Out OtherSupport (244)	-	60
Travel Other Expenditure	-	61
Direct Wages	11,866	10,819
Total Expenditure	24,621	28,691

8. Note to the financial statements

Note 5 Other income (i.e. Bank Interest, Gift Aid)

‘* 2024 amount restated to include interest of £130

Note 6 Paid employees

6.1 Staff Costs

Salaries and wages

Social security costs

Pension costs (defined contribution scheme) Other employee benefits

This Year £	Last Year £
11,866	10,819
	-
875	797
	-
12,741	11,616

6.2 Average head count

Fundraising

Charitable Activities

Governance

Other

This year Number	Last year Number
	-
1	1
-	-
-	-
	1

Contributions recognised in the SOFA as an expense

This Year £	Last Year £
875	797

875	797

8. Note to the financial statements

Note 7 Creditors and accruals

Analysis of creditors

Other Resources Expended

Amounts falling due withinone Year	Amounts falling due withinone Year	Amounts falling due after one year	Amounts falling due after one year
31-Dec-25	31-Dec-24	31-Dec-25	31-Dec-24
£	£	£	£
0	200		0

*Accounts have been prepared on cash basis; therefore, prior year’s amount has been reinstated to nil.

Note 8 Cash at bank and in hand

Cash in bank Other	31-Dec-25	31-Dec-24
	£	£
	14,846	12,788
	0	0
	14,846	12,788

8. Note to the financial statements

Note 9 Transactions with trustees and related parties

Trustee remuneration and benefits At 31/12/2025

Name of trustee	Legal authority (eg order, gov- erning docu- ment)	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
		Remuneration	Pension	Total
		£	£	£
Nidia San- dra Gon- zalez Her- nandez	Trustee	11,866	875	12,741

Trustee remuneration and benefits At 31/12/2024

Name of trustee	Legal authority (eg order, gov- erning docu- ment)	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
		Remuneration	Pension	Total
		£	£	£
Nidia San- dra Gonza- lez Hernan- dez	Trustee	10,819	797	11,616