Pastor’s Report for Charity Commission
Otford Evangelical Free Church continues to function as a place of Christian worship.
To this end – the church conducts services at 11 am and 6.30 pm on a Sunday and holds a prayer meeting/ Bible study on a Wednesday evening at 8.
For the older children on Sundays – there is a pre-service morning Bible time and for the younger – there is Sunday school during the latter part of the morning service.
The church also sees Christian mission at the heart of its ministry and in this connection has a weekly play group term-time which has proved so popular in the community that a booking system has had to be introduced.
For the older generation in the village – the church has a monthly coffee, cake and conversation afternoon.
The church also has a presence at village events such as the Annual Parish Meeting, the Village late Spring Fete and the Village Christmas Fayre.
Kevin Bracken, pastor
Otford Evangelical Free Church
Accounts 2024-25
Elaine Bracken
1
Receipts and Payments Account for the year ended 31 March 2025
| Receipts Donatons Gif Aid Interest Total receipts Payments Ministry Chapel Administraton Donatons Church Life Total payments Net receipts over payments Transfer from Unincorporated Trust Net receipts including transfer from Trust Transfers between funds Cash funds last year end Cash funds this year end |
2025 2025 2025 2025 2024 Unrestricte d Designate d Restricted Total Total £ £ £ £ £ 43,564 14,436 4,452 62,452 150 7,871 0 802 8,673 0 1,028 0 0 1,028 0 |
|---|---|
| 52,463 14,436 5,254 72,153 150 2025 2025 2025 2025 2024 Unrestricte d Designate d Restricted Total Total £ £ £ £ £ 37,187 0 0 37,187 0 4,981 0 0 4,981 0 6,101 0 0 6,101 0 7,183 0 3,999 11,182 0 1,628 0 0 1,628 0 |
|
| 57,080 0 3,999 61,078 0 (4,617) 14,436 1,256 11,075 150 109,778 0 563 110,341 0 105,161 14,436 1,819 121,416 150 (95,311) 95,311 0 0 0 150 0 0 150 0 10,000 109,747 1,819 121,566 150 |
2
Statement of assets and liabilities at the end of the period
| Cash & bank balances Bank current account: Co-op Bank notce account: Co-op Cash in hand Totals Other monetary assets Investment assets Assets retained for the charity’s own use Liabilites |
2025 2025 2025 2025 2024 Unrestricte d Designate d Restricted Total Total £ £ £ £ £ 9,942 28,958 1,819 40,718 150 0 80,789 0 80,789 0 59 0 0 59 0 |
|---|---|
| 10,000 109,747 1,819 121,566 150 |
|
| 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 |
3
Gifts to missionaries / individuals
| Compassion UK CRIBS Falconer Trust GBM re Jason & Andrea Murft Individuals Kent Gospel Partnership London City Mission Open Air Mission Samaritans Purse - Shoeboxes Samaritans Purse - Middle East Appeal SIM Internatonal UK Tear Fund - Middle East Emergency Fund UFM re Andrew & Jenny Love World in Need - Marima Benevolent Pastors Benevolent Fund Totals |
2025 2025 2025 2024 Unrestricted Restricted Total Total £ £ £ 372 0 372 0 400 0 400 0 400 0 400 0 2,000 0 2,000 0 -39 0 -39 0 250 0 250 0 1,000 0 1,000 0 400 0 400 0 0 320 320 0 0 1,308 1,308 0 2,000 0 2,000 0 0 1,510 1,510 0 400 0 400 0 0 381 381 0 0 0 0 0 0 480 480 0 |
|---|---|
| 7,183 3,999 11,182 0 |
4
Otford Evangelical Free Church, 81 Pilgrims Way West, Otford, Kent TN14 5JH is registered with the Charity Commissioners under two legal entities:
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A Charitable Incorporated Organisation (CIO) - No 1202246 - first constituted on 23 March 2023
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An unincorporated trust - No 1045221.
These accounts relate to the CIO entity.
The Church is affiliated to The Fellowship of Independent Evangelical Churches.
Basis of accounts
This is the second set of accounts prepared for Otford Evangelical Free Church as a Charitable Incorporated Organisation ("CIO"). The assets of the unincorporated trust were transferred from the trust to the CIO on 15 May 2025 and the cash funds transferred are included as "Transfer from Unincorporated Trust" within Receipts. The NatWest bank accounts previously used for the unincorporated trust were then subsequently closed prior to 31 March 2025, once all the receipts and payment transactions were transferred Co Op current bank account.
These accounts have been prepared on a "Receipts and Payments" basis and accord with Section 133 of the Charities Act 2011. The trustees consider this basis of accounting to be appropriate given the income from the former unincorporated trust.
Reserves Policy
The church have agreed the Reserves Policy as follows: One quarter of annual expenditure to be kept as reserves ie. £10,000.
Designated Funds
The Church has created a designated Property Fund for any future building expenditure of £20,000
Property Fund 20,000 Total Designated 20,000
5
Restricted Funds
The table below summarises the balances, receipts and payments for the restricted funds.
| Transfer | |||||||
|---|---|---|---|---|---|---|---|
| Bal 2024 | from | Receipts | Payments | Transfer from/ | Bal 2025 | ||
| (to) | |||||||
| Uninc. Trust | Unrestricted | ||||||
| Barnabas Fund - General | 0 | 29 | 0 | 0 | 0 | 29 | |
| Barnabas Fund - Morocco | 0 | 0 | 534 | 0 | 0 | 534 | |
| Benevolent | 0 | 275 | 500 | 0 | 0 | 775 | |
| Pastors Benevolent Fund | 0 | 0 | 750 | 480 | 0 | 270 | |
| Samaritans Purse - Middle East | |||||||
| Appeal | 0 | 0 | 1,300 | 1,308 | 0 | (8) | |
| Samaritans Purse - Shoeboxes | 0 | 59 | 433 | 320 | 0 | 172 | |
| Tear Fund - Middle East Emergency Fund | 0 | 0 | 1,510 | 1,510 | 0 | 0 | |
| World in Need - Marima | 0 | 201 | 228 | 381 | 0 | 48 | |
| Total | 0 | 563 | 5,254 | 3,999 | 0 | 1,819 |
Signed on behalf of the Church Trustees
Trustee 1: Date
6
Trustee 2: Date
Independent examiner’s report to the charity trustees of Otford Evangelical Free Church CIO
I report on the accounts of the Trust for the year ended 31 March 2025, which are set out on page 1 - 3.
Respective responsibilities of charity trustees and examiner
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’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.
Basis of independent examiner’s report
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:
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the accounting records were not kept in accordance with section 130 of the Act; or
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the accounts did not accord with the accounting records; or
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the accounts did 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.
Name: Abigail Gardner
Relevant professional qualification or body: Chartered Accountant of the Chartered Institute of England and Wales
Address: 60 Magpie Hall, Bromley, Kent, BR2 8ER
Date: 19 October 2025