## **REGISTERED CHARITY NUMBER: 1194430**
**Christ at Home & From Home to Workplace TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025**
1
1. **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**
5. _**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**
2
## **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.
3
## **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.
4
## **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
5
## **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
6
## **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
7
## **6. Statement of financial activities for the year ended 31 December 2025**
|**Income (Note 3)**
**Incoming Resources from:**
Voluntary income
Other income (i.e. Bank Interest, Gift Aid)
Note 5
**Total Incoming Resources**
**Expenditure (Notes 4)**
**Expenditure on:**
Cost of Charitable Activities
Governance Costs
Other Resources Expended (see note 7)
**Total**
**Net income/(expenditure) before tax**
Tax payable
**Net income/(expenditure) after tax**
Net gains/(losses) on investments
**Net income/(expenditure)**
Transfers between funds
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**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
8
## **Balance sheet for the year ended 31 December 2025**
|**Fixed assets**
Tangible assets
**Total fixed assets**
**Current assets**
**Debtors**
Investments
Cash at bank and in hand (Note 8)
**Total current assets**
**Creditors**
Amounts falling due within one year-(see Note 7)
**Net current assets/(liabilities)**
**Total assets less current liabilities**
**Creditors:**
Amounts falling due after one year (Note 7)
Provisions for liabilities
**Total net assets or liabilities**
**Funds of the Charity**
Restricted income funds (Note 7)
Unrestricted funds
Fair value reserve
**Total funds**|**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) …….
9
## **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.
10
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
11
## **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**||
12
## **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**|
13
## **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**|
14
## **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**|
15
## **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**|
16