Chthty r•glstration nurn￿r 1199012 (England and W81••1
THE KING'S CHURCH CHESHAM CIO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Caladine
Chartered Cerlified Accounlant5

THE KING'S CHURCH CHESHAM CIO
LEGAL AND ADMINISTRATIVE INFORMATION
Tr￿￿•1
Mr P J R8ynrJds
Mr G Gorton (Chairman)
Ms L Wade
MS A Berisford
Ms A Wsky-JMm•n
Charlty number IEngl•nd and Wale41
1199012
Prln¢lp•l •ddr•
Trinty Christfjan Communlty Centr•
Red Lv)n Street
Chesham
HP5 1EZ
Ind•pend•nt ex•mln•r
John Caladine FCCA CTA FCIE
Caladlne Limltsd
Chantry Hou8e
22 Uppwton Road
Eastb￿jrne
Ea8t Susssx
8N21 1BF
B•nk•
Lloyds
98 Mctwa Street
London
SwlE￿L

THE KING'S CHURCH CHESHAM CIO
CONTENTS
Page
Trust•e8' report
Independent ex8mlnof8 repr￿1
statement of fln8nd•l athvlti88
statement of ffinancAal po8ition
StAltm•nt of ￿$h fflows
Not•8 to th• finandal 8talements
8-18

THE KING'S CHURCH CHESHAM CIO
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEAIBER 2025
The tru5te85 present their annual report and fin8nd81 statements for the year ended 31 Dgc8mber 2025.
The llngncial siatemerts h4¥8 been Prepared in a¢cordance wrfh th• accoUn￿ng polides set out in note 1 to ihe
financial statements and coM￿Y with the CIO'S Constitution d*8d 19 May 2022. the Charities Act 2011 and
'Ac￿Unting and Reporlng by Charities.. Statement of Reoimm¢nded Practice applicable to charities ptEparing their
accounts in accord8n¢e with the Finand81 Reporting Stsndard applicable in tho UK and Republic ol Ireland IFRS
1021" leffectlve 1 January 20191.
Oblectlve• and 4ctlvltl••
The CIO'S objects are the proclgmallon and furthw¥nc• of tha Gospel of God concerning His Son, Je8U8 Chri8t our
Lord, through mlsslon (locally and worldwdel, In d¢veloping maturity In the member8hlp, and in rellecung th8 love of
Christ.
Public ben6fit
The trustee8 hove paid due regard to guidance Issued by the Charity Commisslon in deddlng what aclivitiets the
CIO Should undertake.
Achlovem•nt• ond ￿rf0ml•nc
Signific&nl 8cbvilies and achlevemenls 8p8inst obJectlv8S
Th8 Twste8s met four times during the year.
Tha church mel 81 Trinity Chrislian Community CenlTe tra¢h Sunday rnornlng for worshlp, fellowship, preaching and
t•aching Induding separate sessions for children and young people.
Administrgtlon, p88toral wppcfft, tralnlng & mS&w8ek a￿￿￿¢S toc* place al Trinlty CCC. Members, homes.
Work wth the chlldren & youth was maintaSned and contlnued to grow.
Midweek adlvitias have induded mo¢tlng8 for prayer and interce8sion, worship. training and lèad)ing. Thete w•re
r&gular rneelings for Bible stvdy, in house group8.
W•8kly coffèe & ch8t momings conlinu&d online, provlding contact and eupport for all who chose to join In.
Including somo who are le8B able lo g*t oul.
Prophetic •ncour8gemenl 8é8glon8 were offer¢d monthly and w¢r• w815 received by th9￿ who look part.
The'sew do it. group, along wllh mgny other actMll&s, were able lo contlnue to meet dudng the year.
Tho Community Fridge project, based in the yard adjacent to Broathlay Baplst Church, continued to ￿ extremety
busy providing con61derable support to the local cornrnunlty In Chesharn.
Finandal and Fffayer Support was given lo Claire AnderBon working with YWAM and also al h¢ma grnongst
Ukrainian refrjgees. Support wa8 also giv¢n to prolect8 in Ugand8 by He8th Tree Uganda as w¢ll as other
Charftie8.
Membw$ of the Church sponsor 21 chikj￿n through the Compas$ion ministry mainly in Nigerta and 0881 Alri￿. A
Compassion Sunday w¥s hold in November with ministry from D8nlel Gbenbe.
The Churth conllnued lo r￿1ve support from the Pioneer fr)e￿rk throvghout the year.
Thè18adership maintained contact with leaders of other Local Churches Ihrough'churches togethèr for Chesham..
The church met with the congregation of Broadway Baptist Church In • shared servSc& 4 tim8s in Ihe ytrar.
House Groups mel during the year, èxploring various different therne3.
Joshua Insley continued the Administrator role and was appointed as an e￿¢r during the year.
Saly Gorton has o)ntinued as pastoral coordinator again this ye8r.

THE KING'S CHURCH CHESHAM CIO
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
The pastoral team conllnued throughout the year making Special efforts lo stsy In touch with the Churd)
congregation.
Involvement with Acts 435, a Charfty 8nablng uowd funding in support of needs coming to the attention of the
¢huith, continued Ixrt at a reduced level this year
A special Churth woekend was held in Novemb*r with guest speakèr P•ler Butt providing excellent mlnlslry was
well received and very enjoyable,
General Income w88 8 Iitme lower compared with the prwlous y88r, General expenditure was below budget. The
buildlng fund was expand•d durlng the year.
l the activlties of the Klng's Church transferred from Ihe charity registration nurnber 291990 to the CIO Charity al
the stsrt of January 2025, All adlviliès and assets ol the old th8rrty were transferred lo the CIO on 31 st Decernber
2024, after whlth the ¢h¥rity w88 merged wlth the CIO.
Pha8e 2 of th& bullding renovation w8s completed duiirrfj 2025.
Flnanclal r•vlew
The accovnts f(Y the year Bhow 8 Burplu8 of £99,89512024'. £42.063}. Tho Incon￿ In the year aroBe from donation8,
Rental, and lh• transfer of a86ets from King's Churth Chesham (old ch•r￿Y).
Eypènditure In the year Tèlaièd lo the r8nrwatlon5 WOTk6 to th• building and general maintenanca. Services and
upk••p.
Al Ihe and of the year. lolal r￿1V•S were £1,339,917 12024.. £1.240,0231, of whlth £13,748 (2024.. £0) wo8
restricled.
Reserves pollcy
The tru51ees continue lo rnainlain ¥uilable financial re8erves appropriate for the ongoing wottt of the Chadly. The
donslions recelved from rnernber¥ and others contlnue to resourc8 Ihe Activities.
Pl•n• for future perfodj
The growth of the communty contlnues both numbers, splrftual maturfty And expression$ of th• kJv• of God for
Th* usè of the building by dIffer￿t groups is gTowng 86 well.
The tru8tees cont5nue lo malntain 8UitabK8 fin8ncl81 re8arv&s appropriate for the ongoing worf( of the Charity. Thé
donatlons received from m¢mb8r8 and olheT8 contlnuas to r•sour￿ the a¢tlthe$.
Structurn, 90￿MIne• and management
The CIO is registered with the Charity Comrnission for England and Wales Ino. 11990121. It is govemed In
¥c¢ordance with rts Constitution dated 19 May 2022.
Th& trustees vtho served during the year and up lo the date of slgnature of the ffin•nd818t8tements were:
Mr P J Reynolds
Mr G Gorton (Chairman)
Ms Lwade
Ms A Berisford
Ms A IMsky-Jitman

THE KING'S CHURCH CHESHAM CIO
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
ReGnJilment and49pp¢yntrngnt ￿1￿jsteeS
The Iruslees hav8 invited Simon Davies an¢J Julian Wade lo stsnd f￿ election as a Iru$t89 at the AGM.
None of the truste85 has any beneficial inler6$t In the company. All of Ihe trustees are Them￿[$ ofthe company and
guaTontee to contrliwle £1 in the event of 8 wnding up.
The truste￿, repcit was approv•d by the Board of Trustees.
K4r G Gorton {Chairnan}
Trustse
Dats: 20 May 2028

THE KING'S CHURCH CHESHAM CIO
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE KING'S CHURCH CHESHAM CIO
I report to Ihe Iru5te85 on my examination of the fjnanu81 statements of The King's Church Chesham CIO (the CIO)
for the year endeil 31 December 2025.
Respon•ibllltl•8 And baglg of report
As the trustees of the CIO you are responsible for the prepara￿0￿ of the finanaal Btatemwts In a¢cordance the
rgqulrements ofthe chan￿e$ Ad 2011 (the 2011 Act).
I report in respect of my examln81ion of the CIO'5 Ilnanclal $t8tgm•nts carrled out under Bection 145 of th& ChaTthe8
AGi 2011. In carrying out my examination I have followed th¢ Olrections given by the Ch8rity CommissKin under
section 14515llbl of the Charitj'es Act 2011.
Independent ex•mln•*s Statsmfrnt
Sln¢¢ the CIO'S gross income excee(18d £250,000, the independent exgminer must be a mernber of a body lisiad In
section 145 of Ihe char￿8￿ Act 2011. 1 conffrm ihat l am qualilled to undertake th8 ex8minatlon because l am
rnembw of the A&8oriaUon af Chartered Certrfied Accountants. which is one ol ihe118ted bodks.
Your attentlon IB drawn to the fact that the chadty has prepared the finandBI statèmtsnts in accordance with the
relevanl ver8ion ol the Statement of Recornmended Practlce applicable to charitles preparing iheir finandal
81aternents In accordance with the Flnancial R¢p¢rtlng Siandard applicable in the UK and Republic of Ireland IFRS
1021 in pfel•r•nce to the Accounting and RepO￿.ng by Charities.. Slalemenl af Rècornmended Practlce issu8d on 1
Aprfl 2005 whlth Is referred lo in the extsnt regulations but has been ¥￿thdraWn. l un(ler51and that this has
b8•t) done in order for th8 financial statements to provide 8 Iwe and fair vlew In accordancè wth UK Generaly
Acc8pted A(xounting Pr8clle•.
I have completed my ¢xamin8tlon. I confim that no matters have come lo my attenllon In connectlon with tht
exgmlnatlon giving me cause to believe that in any matèri81 respect..
8cGounting records were nol kept in r•spact tsf the CIO a6 requlr•d by $edlon 130 of the ChaTMes Acl 2011.
the financial Bt8lemonl8 do not accord with thosè racords,. or
the fingnaal statements do not comply with the applicabl¢ r•quirements concerning thè fomi And eontent of
financial 8tatemenl8 sel out in the Chanties {Accounl$ and Reports) Regulatlons 2008 other than any
requirement that the finand81 statem8ni8 glve a true and falr view, vthlth Is not a m¥ttèr conslderad as part of
gn independent eY8min8tion.
I have no cx)ncerns and hav• come acro88 no othèr motters Sn connection wlh the examlnation to whlch attention
should be drawn in thls report in order lo enable a proper understanding of the fin8ncio1 $t8lemenls to be reached.
John Caladl
Caladine Limited
Chanty House
22 Upperton Road
Eastboume
East Sussex
BN21 1 BF
CCACTA FCIE
Dale..

THE KING'S CHURCH CHESHAM CIO
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
Unre•trl¢trd
fund
202S
R•strlcted
fund•
2025
Total
Unrnstrictsd
fund
2024
2026
Nots•
Incomo from:
Donations and leg8d8S
Charftsble actiwlies
Investment8
Other income
116,071
2,130
6.293
195,865
9,907
15,608
125,978
17,738
6,293
209,908
42.255
14,043
1Cé.928
Tot•1 Incom•
320.359
39,558
359,917
149.181
Expvndlturn ¢)n:
R8ising funds
Charitsbl• Act1vh￿S
4.489
11.521
4,489
255,533
244,012
107,118
Totsl •xp•ndltur•
244,012
16,010
260,022
107,118
N•t Incom•
78,347
23,548
89,895
42,063
Tran8fer8 btheen funds
19
11,319)
1,319
N•t movam•nt In fund•
11
75,028
24,887
99,895
42,083
R•¢onclll•tlon of lund•'.
Fund bal8nc08 at 1 Janu8ry 21Y25
1.240.023
1,240.023
1,197,980
Fund b•l4nc•¥ at 31 D•c•mb•r 2025
1,315.051
24,887
1.339.918
1,240,023

THE KING'S CHURCH CHESHAM CIO
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
2035
2024
Note•
Flxod
Propety. plant and equipment
15
1,204,347
1.234,673
Current amets
Trade and olher re¢elvables
C89h at bank and in hand
138.441
6,550
143.995
18,424)
8,550
11,2001
Curr8fit Ilabllltl••
17
N•t current I￿•1•
135.571
5,3SO
Tot•1 IM• ¢urr•nt Il•bllltlo•
1.339,918
1,240,023
N•t a•••t•
1,339,918
1,240,023
The fund• Dfth• CIO
Restricted Income funds
UnreBtrided lunds
24,B87
1.315,051
20
1,240,023
1,339.918
1,240,023
The flnanclal 8tal&ment8 Wore approved by thè tru81e88 on 20 May 2026.
Mr P J Reyn¢)Id8
Tru•t••
Mr G Gorton IChgSmian)
Tru•t•fr

THE KING'S CHURCH CHESHAM CIO
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
1025
2024
Cash flothty from operating activltie•
Cash generated from op?ralion$
23
127.564
58.845
Inv•l￿n9 aclivltbeB
Purth86e of property, plant and equipment
Investrnent income rece￿ad
11.986)
6,293
(50,295)
N•t cash g•n•rnt•d Iromllu••d Inl Invoavng
•¢llvltS
4.327
(50,2951
Not Incr￿# In cash •nd c••h •qulv•l•nts
131,891
6,5
Cash and ¢gsh eqU￿alentS at begknning ofy•ar
8.550
Ca•h and ¢••h •qulv•l•nts at end of y￿r
138,441
8,550

THE KING'S CHURCH CHESHAM CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Aeeaunting policie¥
Charity informJtlon
Thg CIO 15 registered with the Charrty Commission for England and Wales {no. 1199012). 1118 govemed in
c¢ord8nce wth its Constitution dated 19 May 2022.
1.1 8asl# of prepar•tbon
The fin8nci81 statements have been prepared in 8¢¢ordance with the CIO'S goveming document, the cha￿t$
Act 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. I'FRS
102'18nd the Charities SORP "Accounting and Reporting by Charitie8'. Statement of Recommended Pr4¢ti¢
applicable lo ¢h8rities preparing thelr accounts in accordance wlth the Finanryal R•porting St&ndafd
•pplicab18 in the UK and Republic ol Ireland IFRS 1021" leffedvts 1 Januory 20191. The CIO is a Put4ic
8enefit Entity as defined by FRS 102.
Th• financial statemenlB havts depart￿ from the Charhle8 {A¢count8 and Report81 R¢gulatlons 2008 only to
the extent required lo provld• A true and fair vlew. This d¢parture has involved following the Statement
Recommended Pra¢tl¢¢ lor charities 8pptying FRS 102 ralher Ihan the ver$l¢n ol the Statement of
Recommended P￿¢￿¢$ which iy r•feTred to in tho R89uIgUon$ but which has since b••n withdrawn.
Th8 finandol slulemants are prepared In stsrung, whlth Is the fvnctlon81 ¢urr¢nry of the CIO. Mon•thry
amounts these finanaal statements awe round•d to the n8are81 £.
Thtr finanaal statements have been pr?par•d under the hiBlorical ¢08t convention. The printypo18¢¢ountin9
poll¢Sès adcfjted are sot out below.
1.1 Goln9 conc•rn
Al the time ¢f approving the financial Bl8lem•nts, the tru8teeg have a reasonable expedalion that Ihè CIO has
adequate resources to continue in operational 8xistence for the foresee8bl¢ future. Thus the tw$teès contlnue
to adopt Iha golThJ concern basi6 of a¢e4untsng in preparing the financial $thlements.
1.3 Ch•rbt•ble fund•
Unrèstrictad lund3 are avallable for At th8 dl8cretlon of th? truste85 In furthet¥nc• of thalr chgritable
objectlves.
1.4 Incorne
Income is recognl8ed when th& CIO is legally enlllled to it 8fter any perfornarbce condltlons have been met.
the amounis can be measured reliably, and it 18 prob¥bl• that income wll be recelved.
1.5 Expendltur•
Expendiiyrts is r8cognlsed once ihère 1$ a 18gal or constructive otAigallon to transfer economi¢ bèn•fit to a
third party. * is probable that a transfer of economic beneffts w511 be reqvlr¢d In settlement, and the amount of
the obllgallon can be me85ured reliably.
Expenditure ig dassffied by actwty. The costs of each activity are m8dè up ol the total of dir￿ costs and
$h8fèd eosts. induding support costs Snvolved in vndertaking eoth adivity. Oirect Costs attri￿t8￿4e to a single
activity are allocaled diredty to that achvity. Shared c081S whlch contribute to moré than one activity and
support costs which are not attributable lo a single activity are apportioned befv4een those adwil￿$ on a b85iS
consistent with the use of ￿sourCes. Central staff eosts are allocated on the b8sis of time Spent, and
depreuabon charges arè gllocated on the portion of tho asset's use.
1.6 Property, plant and oqulpm•nt
Property, plant and eguiprnent are Inlllalty measured at ￿81 8nd subs8quentty Measured * cost or valualion.
net of depreaation and any impairment losses.

THE KING'S CHURCH CHESHAM CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting poll¢l•8 IContlnu•dl
Depredelion 15 recognised so as to wrbte off the cost or valuatir￿ of ass￿ less thar residual values over their
usefvl Ilves on the following basis..
F￿ehOld land and buildings
Fixturès and fittings
IT Equipment
50 years straight line
5 years straight line
3 years straight line
Freehold land 1$ not d&preciat•d.
The gain or1055 8ri81ng on Ihe di8PQ¥81 of an assel is detennlned as the dlfference belwe•n thè 8918 proceeds
and the carylng value ol the asset, and 1$ Te¢ognised in the slalement of financial adiviti¢$.
1.7 Imp•lmi•nt of nonwcurrent a•s
Al reportlng end dale, the CIO r8viaws the carrylng Bmount¥ of 18nglble oswts lo determlne whether
there 1$ any indication that those assets have suffered an Imp8imiènt loss. If any such indKation exists, the
reCoveral￿e amount of the asset is ests'mated in order io d$iermlnè tha extent of the lrnpairment loss lif any).
1.8 ¢￿h and c•¥h equlval•nts
Cash and cash equivalents In¢lud* ￿$h Sn hgnd, deposit8 h8ld at call with bank8, Other short-tèmi Ilquid
inve61ments wlth orfglnal m8turitièÈ of thr￿ months or les8, and bank overdraftB. Bank ovtsrdrafts are shown
within borrowings in curr•nt liabiliti•s.
1.9 Flnancl¥l In•trum•nt•
The CIO has elected to appty the provlBlons of Sectlon 11 'BasSc Financ4al In8fwmthl$' ond S•ctlon 12 '01her
Financial InstTument619sves' of FRS 102 to all of 11$ fin8ncial in8trum8ni8.
Financial instruments are recogni8¢d in th& CIO'S b818nc8 sheet when the CIO be¢JMes pty to th8
¢ontractu81 provisions of th¢ In$trum¢nt.
Fln8nci81 ass•ts and liabilitles are oftset. wth the net amounts pre8ent8d In the financial sialements, when
ther& Ss a189ally enforceable right to set off the recognised amounts and there is an Intenb'on to settle on a net
b9$is or to malise Ihe asset and settle the liabilty slmullanèously.
B•slc flnanchl •ss•ts
Basic financial ass&l$, vthich indude trade and other receivable8 and c8$h ortd bank balances, are inttialy
me8sured 8t transactlon price Induding Iransatlion co815 and are sub8¢quendy CArried at amort18ed cost
using the èffoctive interest meihod unless the arrangernent conslitutos a financing transaction, where the
tran58Ction is me8sured at the presenl value of the lulure re¢elpts discounted at a Ma￿et rate of Interest.
Fin8ncAal asset6 dassified as ieceivable within on& year are not am0￿Sed.
Baslc fInancI￿ Ihblllll
B881¢ flnandal li8bilities. induding trade and other p3yabl88 and bank loans are inltialty r8cognised at
Iiansactlon price unless the arrangement con3titute5 a financing Iransadion, Whe￿ the debt instrument is
measured at the present value of the future p8yrnenl8 dSscountÈd at a markel rate of interesL Fin8nc4al
liabl1￿.es clas&fied as payalAe within one year are not am0￿.$￿d.
Debl instruments are 8ub8equendy c8rrled at amortised cost, using the effective interest rale method.
Tradè p8y8blès are obligations to pay for goods or servic8s that hav8 been acquired in the ordinary CLJurse of
Operations from suppliers. Amounts payable are classified as current liatxlities rf payment is due within one
year or less. If not, they are presented as non-current li8bilit185. Tr8de payables are recognised initially at
transacts'on pri￿ and subsequenuy measured al arnortiS8d c05t using the etlective interest method.

THE KING'S CHURCH CHESHAM CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng polldeo Icontlnued
Derecognifion of financial li•bllllles
Finanaal labilbtses are derecognised when the CIO'S conlraclual obllg8llons explre or ore distharged or
cell8d.
1.10 Rettrement beneflt8
Paymenls to defined contribullon f#￿remOnt bènefit schemes gre tharged a8 an expense a8 they f811 du¢.
Crltlcal accouniln9 ￿tiMat0* •nd Judg•m•nts
In the application of the CIO'S accounting poliues, the trusleg5 aro requlrèd lo make judgements, eslirnate8
nd ajsumplions about the c8rrw.ng amount of assets and Ilakn'lllie8 that are nol feadlly apparent from other
$ourceB. The astlmates and associated assumptions are bas8d on hi5tOTical exp¢rf¢n¢a and other factors that
80 ¢onsidwad lo b8 relevant. Actual results may differ from these estimates.
The estimates and underfying assumptions ara r8viewad on an ongoing basi8. Rev6510ns to a¢¢ountlng
estimates are recogniBed In the porlod In whlch th• estlmate Is revised where the revlsion 8ff8CtB ￿lY that
period, or In the period of the r¢￿S1on and futura periods where the revision affe¢t8 both ¢urr•nt and fvlure
periods.
In¢om• from don•llon• •nd l•gocl
Unre•tricted R•¥trlct•d
fund•
lunds
2025
202S
Tot41 Unr••trlcted R•8tricted
fund•
fvnd•
2024
2024
Total
2025
Z014
Donotlons and glft8
116.071
9,907
125,978
42,255
42,255
Income frorn ch•rltsbl• •ctlvltl••
Unr•4trlthd Re•trict•d
lunds
fund•
2025
2026
Total Unrn4trlct•d R•¥trlcted
fund¥
fund•
2024
2024
Tot•1
2025
2024
Ch•rlt•ble •ctlvltleB
Communlty Irldge
Charit8ble rental income
15.808
15,608
2,130
2,130
2.130
15,608
17.738
10

THE KING'S CHURCH CHESHAM CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Income Irom InT4eBtments
Un￿trICted Unr6strlct•d
fundB
fund¥
2020
2024
Int8r8st re￿￿ab
6,293
Other Incom•
Unr•gtrfct•d Re•trlct•d
fund•
funds
2026
2025
Totsl Unr••tdct•d R••trict•d
funds
fund•
2024
2024
Totsl
2025
2024
Tr8n$fer from old tharity
195,865
14,043
209,908
106,928
IGfj,926
Exp•ndltur• on r•l8lng fund•
Reat￿¢t•d
fund•
2025
Rmtrlcted
fund•
2024
FundrnS•lng and publlclty
Communjty Frfdge
4,489

THE KING'S CHURCH CHESHAM CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Expèndlture on eh•rft•ble athitl••
chU￿h
actl¥itlg8
Churth
acbvities
202
2024
Djrect ca•t•
Staff costs
Depreaabon and impairment
Churc*h running costs
Mlnistry co8t8
Tr81ning and confarencA8
R8palrs 8nd rnalnten8n
Gener81 AdminIstr8￿On c08t8
Hosprtollty
Yriulh and children'B work
General expenses
Building a￿erAtionS
S4,410
32.292
6.582
10,359
15,822
7,820
1,027
2,388
189
100,058
87
78,447
216,652
94.158
Grant funding of adlvWe818•• nots 91
23,543
Sh•r• of •upport •nd 9ov•m•nc• co•ts (••• not• 101
Support
Govemanc•
13,108
2,230
9,862
3,3CQ
255.533
107,118
Analys5• by fund
Unrestricted fvn¢Js
Restricted fund8
244,012
11.521
107,118
255,533
107.118
12-

THE KING'S CHURCH CHESHAM CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Gr•nts payable
Chur¢h
•¢tlvltl
2025
Grants lo In$lluUons'.
Kinlsugi Hope
Individual$ r•l8ted loAc18 435
Pioneer Trust
e81thtr80 Uganda
Restore Hope
Prolecl Possible
Stop the traffik
Tearfund
One Beal Ch8rfty
Comp88$lon UK
Cxher
1,750
3,760
2.600
1,000
600
500
500
3,885
15,875
Grants lo Indlwdu•ls
7.868
23.543
10 Support costs •llo¢•t•d to *ctlvltl
2025
2024
Telephonè
Insurance
RepaiTS & mglntenanc
GOv•Man￿ costs
345
5,659
7,104
2,230
119
4,110
5.433
3,300
15.338
12,962
Church sCt￿ltIes
15.338
12,962
2025
2024
Gov•rn•n¢è costs comprt••:
Independent examinats'on fee5
Legal and professional
1,500
730
1,200
2.100
2,230
3,300
13-

THE KING'S CHURCH CHESHAM CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
11 Net M0￿ment in funds
2025
2024
Tho nat movefflent in fvnds 18 5tBtad aftttr thargingl{credilingl.'
Fa•s payaLqe for the independent examination of the chanty's finanraal
stalements
DepTerialion ol owned property, plant and equlpmtrnt
1.500
32.292
1,200
15,622
12 Tru•tse8
None of the trustees (or any persons connected wilh them) ro¢dvtsd any remuneration or benefits from the
CIO during ltte ye8r. Howavèr Mrs S Gorton, the wKe of MT G Gorton Itr118teel was paid £12,459 for services
provlded a¥ P•storAI Workar.
During the year donations from tru8tee8, and pw8on$ connacted to them, 8mounled to £30.490 12024..
£25,000).
13 Employm•
The average monthly number of •mploy•¢$ dl￿n9 the yearwa8'.
2025
Numbor
2024
Numb•r
Employm•nt co•t•
2025
2024
W8g&8 And 8alarte$
Other pen￿on cost8
52,413
1,997
54,410
Induded ￿￿thIn wages costs above 18 w)$uliancy fe88 of £10,512.
Th•rtr were rbo emFdoyeeB whoBe annu81 remunerallon was more than £60,000.
14 T•xatlon
Th6 charity is exempt from laxalion on its activths because Bl rt8 income is applled for tharitabltr purpose8.
14-

THE KING'S CHURCH CHESHAM CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
15 Property. plant and equlpmgnt
Fr••hold hnd FIxEurn8 and rr Equlpm•nt
nd bulldlnBB
fMtlng•
Totsl
Co•t
At 1 January 2025
Addition8
1.200,000
8,571
1,473
41,724 1,250.295
493
1,086
At 31 December 2025
1,200,000
10,044
42,217 1,252,261
D•prnclatlon and Imp•lrni•nt
At 1 J8nv8ry 2025
Depredallon th8rged In the year
1,714
2.009
13,908
14,283
15.622
32.292
18,000
At 31 December 2025
16.000
3.723
28,191
47,914
Carrying ¥rnount
At 31 Dacember 2025
1,184,000
6,321
14,026 1,21M,347
At 31 D•c8mber 2024
1,2CO,000
6,857
27,818 1,234,673
Induded abov¢ 1$ thè property at Trintty BapliBt Chur¢h Ch•sham, which was grfted lo us on 11 December
2023. The property h88 therefore been brought in ¥$ 8 donated asset. based on valuatbon al that date. Tho
prop•iTr was v8luad by Jaggard Madand. a ffim of Indepènd8nt Valuatlon experts.
16 Trnd• and oth•r rncèlv•ble•
2025
2024
Amounts falllnq due vAthln on• y•ar.
Other receivables
PTepayrnenl$ and a¢uu•d income
5,047
507
5,554
17 Curr•nt Ilabllltl••
2025
2024
Accrual8 and deferr8d Income
8,424
1,200
18 Retir•m•nt benefft 8chem
2025
2024
D•fin•d contribution schemes
Charge lo profil or1058 in resped of defined conln'bution scheme8
1,997
The CIO operates 8 defined contribution pension scheme for all quallfylng employees. The assets of the
scherne are hdd separatèly from tlyjse of the CIO in an independgnlly administered fund.
15

THE KING'S CHURCH CHESHAM CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
19 ReBtrlct•d fund*
The restricted funds of the tharity cxynpriBe the unexpended balances of donatic￿S and grants held on Iwst
8ubj•ct to spe￿)le condrtions by donor8 a8 to how they may be used.
At 1 J•nu¥ry
Incomlng
2026 rKourc
R•sourceB
•xpendad
Trnn•f•r•
At31
D•¢•mb•r
2025
Ukr8ln8
C Anderson
Chrtstm88 apwgl
Shoe Box
Nlkkl J8rro
General
Communty Fridge
4.130
3,285
1,212
242
300
1.108
29,281
4,130
14.0551
17,3401
11,2851
12421
11,5461
11,1081
(4,4891
73
1,246
24.792
39.558
116,0101
1,319
24.887
20 Unmtrl¢t•d fund•
Th• unr•stricl•d funds of Ihe tharity comprise the unexpended balan￿$ of donationB and grnnls are
not Bubjecl to Specif￿ condilion8 by donor$ and grantors os to how thay may be used. These indude
dèsignated funds whith have been 8el aside out of unre¥lri¢led fund6 by the trustees for specffjc purpoM8.
At 1 January
2025
Incomlng
r••ourc
Tr•n•fer•
At31
December
2025
eXP￿ded
General funds
1,240,023
320,359
(244,0121
11,319)
1,315,051
Pr•vlou¥ year.
At 1 January
2024
Incomlng R•soufe••
ourc•*
èxpend•d
Trnn•f•r•
At31
D•c•mb•r
2024
General fund$
1,197.960
149.181
1107.1181
1,240,023
1S

THE KING'S CHURCH CHESHAM CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
21 Analy•ls of net a•••ts btslween fundg
Unr••trlct•d
lunds
2025
Restrlcted
fund•
2025
Total
2026
At 31 D•c•mb•r 2025..
Property. Flanl and equlpment
Curr•nt 8ssetsllliobilitiesl
1,204,347
110,704
1,204,347
135,571
24.867
1.316,051
24,867
1.339,918
Unrn•trl¢tsd
fvnd•
2024
RMtrfGted
fund•
2024
Tot•1
2024
At 31 D•c•mhr 2024:
Propety, plant and equipment
Current a3se1511liabililie81
1,234,673
5,350
1,234,873
5,350
1,240,023
1,240,023
R•l*tsd p•rty tr•n•actlon•
Durlng 2023 the CIO wa8 gifted the old T￿nty 8apll$t Church building. Th15 has beèn ranovoled, u8ing the
funds rglsed within the existing King'¥ Church Ch¢$hom tharity. On 1 ¥1 January 2025. th• advitles ol the
Church were transferred across lo this CIO. whlch wlll conbnues Its actlviilos.
The contract lor the bullding works has been undertaken by Gullett & Sons. of whith Mr P Reynolds ltrusl881
Is a director and 8h8reholder. Mr P Reynolds waB excluded from all eonver8ation8 relating lo this conlra¢t. Th•
total paid lo Gulltrtt & Sons during the year w83 £84,66312024.. £144.CKJOI.
23 C••h gen•rat•d fvom op•rntlon•
2025
2024
Surplu8 for the yeaT
99,895
42,063
Adlustmentg for.
Investment in¢ome recognlsed in statement olfin8nd818dv￿èS
Depreciation and impaim)ent of property, plant and equipment
(6.2931
32,292
15,622
Mov8m•nt* In working caimtal:
Ilncreasel in trado and other receivableg
Increaselldecreasel in trade and other payables
{5,5541
7.224
18401
Cash gener¥tsd from 0￿ratIOnS
127,564
58.845
17-

THE KING'S CHURCH CHESHAM CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
24 Analy•h of changes ID net funds
The CIO had no matefial debt durlng the year.
1B-