2024-12-31-accounts - South Oxhey Christian Fellowship

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SOUTH OXHEY CHRISTIAN FELLOWSHIP

Trustees annual report (incorporating directors report) and accounts

for the period ending 30 September 2025

Company registration no. 14690883 Charity no. 1204774

CONTENTS	PAGE No.
Trustees and Directors report
Reference and administration of details of the charity	2
Structure, governance and management	3
Objectives and activities & achievement and performance	4
Future Plans	10
Major Risks	11
Financial Review & Safeguarding	12
Board of Trustees Responsibilities	13
Independent Examiners Report	14
Statement of Financial Activities (and Income and Expenditure account)	15
Balance Sheet	16
Notes to the Accounts	17

Reference and Administration Details

SOUTH OXHEY CHRISTIAN FELLOWSHIP is a charitable company limited by guarantee without share capital, incorporated on 15[th] September 2020 and registered as charity on 29[th] October 2020.

Charity name: SOUTH OXHEY CHRISTIAN FELLOWSHIP Charity no: 1204774 Company no: 14690883 Gerald Poorman Chair	Charity name: SOUTH OXHEY CHRISTIAN FELLOWSHIP Charity no: 1204774 Company no: 14690883 Gerald Poorman Chair	Charity name: SOUTH OXHEY CHRISTIAN FELLOWSHIP Charity no: 1204774 Company no: 14690883 Gerald Poorman Chair	Charity name: SOUTH OXHEY CHRISTIAN FELLOWSHIP Charity no: 1204774 Company no: 14690883 Gerald Poorman Chair	Charity name: SOUTH OXHEY CHRISTIAN FELLOWSHIP Charity no: 1204774 Company no: 14690883 Gerald Poorman Chair	Charity name: SOUTH OXHEY CHRISTIAN FELLOWSHIP Charity no: 1204774 Company no: 14690883 Gerald Poorman Chair	Charity name: SOUTH OXHEY CHRISTIAN FELLOWSHIP Charity no: 1204774 Company no: 14690883 Gerald Poorman Chair

Joan Poorman Trustee

Clovis Bryan Trustee

Dickson Odongo Trustee


Ivan Sousa Da Conceicao Trustee

Enock Ernest Lyimo Lyimo Trustee


Tavares Dos Santos Paulo Jorge

Company Secretary: Mr Dickson Odongo Registered Office: SOUTH OXHEY CHURCHMETHODIST CHURCH PRESTWICK ROAD WATFORD WD19 6LA

Independent Examiner: Derek Rodwell (Impact the Future Ltd.) 117 Chestergate Macclesfield SK11 6DP Principal Bankers: Lloyds

SOUTH OXHEY CHRISTIAN FELLOWSHIP, SOUTH OXHEY CHURCHMETHODIST CHURCH PRESTWICK ROAD, WATFORD,WD19 6LA - 2 - Company registration no. 14690883. Charity no. 1204774

SOUTH OXHEY CHRISTIAN FELLOWSHIP

Trustees annual report for the period ending 30 September 2025

The Board of Trustees present their reports for SOUTH OXHEY CHRISTIAN FELLOWSHIP for the period ending 30 September 2025.

Structure, Governance and Management

Governing Documents

The organisation is a charitable company limited by guarantee without share capital, incorporated on 18 September 2023: CIO registration and registered as a charity on 27 February 2023 . SOUTH OXHEY CHRISTIAN FELLOWSHIP was established under a Memorandum of Association that establishes its objects and powers and is governed under its Articles of Association. Members of the charitable company guarantee to contribute an amount not exceeding £10 to the assets of the charitable company in event of winding up.

Structure

The directors of the company are also charity trustees for the purpose of charity law. The Board of Trustees is responsible for the governance and management of the church. The responsibility for leadership of the church’s activities, development of its spiritual life and its daily management has been delegated to the senior leadership team who are supported in that role by the staff team including clergy. The Board of Trustees retains final decisions over policy, employment of staff and finance, and takes responsibility for all matters of legal and regulatory compliance.

Trustees give their time voluntarily and receive no financial benefit from the charity. Trustees are appointed by trustee members and can be appointed by ordinary resolution at a general meeting of members.

Decision Making

All financial and strategic decisions over £10,000 are taken by the entire Board of Trustees. Any financial and strategic decisions over £5,000 are taken by the senior leadership team. The organisational implementation of the strategy is carried out by senior leadership. The Revd Janie Cronin fulfils the key day-to-day senior management role.

The salary of the key management role is paid by the diocese in accordance with the agreed salary structure of ordained personnel in the Church of England.

Training

All staff, volunteers and trustees undergo formal recruitment and selection process, followed by an induction period that includes any training considered necessary to

SOUTH OXHEY CHRISTIAN FELLOWSHIP, Company registration no. 14690883. Charity no. 1204774

effectively perform their role. Senior Leadership of the church consists of clergy, whose pay is set via stipend, the level of which is set by the Diocese.

Volunteers

The church benefits from the dedicated work of a great number of volunteers. In accordance to FRS 102 and the Charities SORP (102), the economic contribution of general volunteers is not recognised in the accounts.

Objectives and Activities

SOUTH OXHEY CHRISTIAN FELLOWSHIP is an independent Pentecostal Church, led by Revd Gerald Poorman who was commissioned by the chrch Of God Of Prophcy to plant a resource church in South Oxhey.

Our objectives are set in our governing documents, the Memorandum and Articles of Association, which was agreed by the Board of Trustees on the 27 February 2023.

Our objectives:

The advancement of the Christian religion principally:

through the provision of an Anglican place of worship in South Oxhey, and
by contributing towards the establishment, renewal and revitalisation of churches with the Christian ommunity.

The Board of Trustees is committed to the vision statement of the church to play our part in the re- evangelisation of the nation, the revitalisation of the church and the transformation of society by ‘loving God, loving people and making a difference’. In accordance with the vision statement, the church aims to meet its objectives through the provision of church services, courses, and planting churches. Given the diversity of the church’s activities, performance is measured on a case-by-case basis.

Public Benefit

In accordance with our duties as stated in section 17(5) of the Charities Act, we have considered the guidance provided by the Charity Commission regarding public benefit. This public benefit has been demonstrated by the activities undertaken since inception of the charity outlined in this document.

Achievements and Performance

Since the charity was formed all decisions made and the structure put in place will help us deliver our vision as stated above.

SOUTH OXHEY CHRISTIAN FELLOWSHIP, Company registration no. 14690883. Charity no. 1204774

Highlights

Highlights of the period September 2024 to September 2025 include:

SUNDAY SERVICES (AND OTHER WORSHIP)

Sunday Services - Towards the end of 2024 average Sunday morning attendance was 99 adults and 33 children each week, with an estimated 170 different individuals attending each month.

In September we celebrated 3 years of meeting in the church building with a service of 134 people and 120 people staying for a celebration lunch, this meant that we could use our new kitchen for catering. A large number of the congregation were previously de-churched or unchurched and more than half were under the age of 40. At least 60% of adults volunteered on various teams (worship, AV, welcome, hospitality, children) over the period of a term.

Dedication and Infant Baptism Services – in April 2024, 182 individuals (133 adults and 49 children) and in November 2024, 207 individuals (158 adults and 49 children) attended our Dedication services.

Adult Baptisms – we hosted a baptism service in June at which 2 people were baptised and 3 individuals affirmed their baptismal vows (129 adults and 39 children attended), in September we also had 3 adults affirming their baptismal vows (89 adults and 32 children attended). We had some new members join the church following the baptism of family or friends.

Online service - on 27[th] October 2024 we were honoured to be featured in the Church of England online service: Sharing the Light of Jesus. 5,000 individuals watched the service on YouTube and almost 400,000 people have viewed it on the Church of England’s social media.

Easter:

Maundy Thursday - On 28[th] March, we held a Tenebrae service for Maundy Thursday, in partnership with St Chad’s church, at which we saw 54 individuals attend.

Good Friday – We remembered Good Friday with a creative service, titled ‘Am I invited?’, which was led by our ordinand Elizabeth; 54 individuals attend this service.

Easter Sunday – South Oxhey Churchwas well attended with 108 adults and 34 children joining us.

Easter Monday – South Oxhey Churchoffered family crafts in the South Oxhey ChurchExchange and hosted an Easter Family Film event in the evening.

SOUTH OXHEY CHRISTIAN FELLOWSHIP, Company registration no. 14690883. Charity no. 1204774

Christmas:

Christmas Craft Fair - In late November 2024, we ran the Christmas Craft Fair for the third year, with 25 stalls of local small businesses and an estimated 200+ individuals attended throughout the day. During the Craft Fair we also hosted a Spirit Café, which was very well received.

The Craft Fair included a free Santa’s Grotto, which was a huge success seeing 35 families attend (many of whom did not usually attend church).

Advent – In the lead up to Christmas, we engaged in a ‘reverse advent calendar’ food collection from congregants in which 500kg of food was gratefully received by South Oxhey ChurchFood Bank who needed to stock up after Christmas.

Ceroc Christmas Party - We had a fun Ceroc Christmas Party on 6[th] December, at which 45 people joined us for fun and dancing.

Christingle - We held a Christingle service where we saw 37 adults and 14 children attend to celebrate and share the light and hope of Jesus in our lives.

Nativity Service - We continued to celebrate Christmas by holding a Nativity Service (111 people)

Candlelit Carol Service we held our popular Sunday evening Carols by Candlelight in midDecember, which was a great success, with 143 people joining us.

Christmas Day - 49 individuals attended church to celebrate Christmas, and a lunch was provided for 8 people from the community, who had no other family to spend the day with.

Curate – our curate (now priest!), Georgina, focussed on ministry in Syke (see Syke section) and has been working with the local diocese with the plan to plant a new church in 2026.

Additionally, Georgina has supported South Oxhey with many services both leading and in preaching. We celebrated her ordination as a priest in June. After which, Georgina has also presided at communion at South Oxhey Churchon a number of occasions and supported local churches with Christenings, Eucharist and has also spoken at a funeral at a local crematorium. In September, she led one of Nelson Street’s deeper teaching courses over a few weeks (see Deeper Teaching section).

Ordinand - Our ordinand Elizabeth was a very creative addition to our Sunday morning services. She led a number of Sunday services and our Good Friday service, and often preached during 2024. She is now doing her curacy in Moss Side, at St James with St Clement and Whalley Range, St Edmund benefice.

Company registration no. 14690883. Charity no. 1204774

Children and Youth

Children – Throughout 2024 we had 3 groups running alongside the Sunday morning service; these groups were: Crèche (ages 0-3), NKids (ages 4-11) and NYouth (ages 11-15). Where volunteer numbers have allowed, these sessions have been a much-needed split for the children to allow age-appropriate teaching and games to take place. These sessions were attended by approximately 30-40 (with an average of 33) children overall each week. Worship together (where children join the adults for sung worship) have become a twice monthly occurrence.

Schools - During 2024, we extended our schools work to building connections with more classes in Greenbank Primary School. These connections have led to South Oxhey Church welcoming over 60 children to experience Easter and 60 to experience Christmas with us in church. Overall, we went into 11 different classes in school at both Christmas and Easter to provide Religious Education lessons.

Community - Each half term or school holiday we hosted movie afternoons, craft days, termly parties. We had 40 children sign up for the weekly badge adventure over the summer holidays.

Youth – NYouth continued a monthly Youth Group on a Sunday evening, aimed at discipling 11–18-year-olds. On average, 16 individuals attended these sessions and 8 attended the fortnightly Youth Band practice.

In September, we had a Youth Sunday Service, where our youth led the service and the youth band led worship, this was very well received with 36 children and 89 adults attending.

The church was also a leading part of the No More Knives tour in South Oxhey with The Message Trust (a Manchester based charity focused on community and youth work), which mixes music with powerful stories to equip young people with the skills and knowledge they need to say no to knives and start to discover their full value and identity. This event in December saw 400 young people attend.

South Oxhey’s youth Christmas social was a great success, bringing over 30 young people into the building and having fun.

RESOURCING

All the courses facilitated by South Oxhey Church in 2024 were offered to all other local churches.

Alpha – In 2024 we ran 2 Alpha courses (February and September) - a 7-week course that gives guests the opportunity to explore faith and the meaning of life whilst sharing a meal

Company registration no. 14690883. Charity no. 1204774

and developing community, 35 people in total completed the course. Following Alpha, South Oxhey Churchran an Alpha Plus course, a 6-week discipleship course for those who had completed the Alpha course and wanted to know more.

The Bereavement Journey – The Bereavement Journey course, to support those dealing with grief, was run twice in 2024 (February and October). In total 34 individuals completed the course, many with no previous connection to South Oxhey CHRISTIAN FELLOWSHIP.

Training and Teaching:

In September 2024 we ran a Prayer Ministry Training course.

During 2024, Janie led Talk Tips (a course to equip people to preach) and service leaders training. Once a term we also lead Service leader vision events, to which all people leading, speaking or leading sung worship are invited to ensure that all are inspired and aligned with the vision of South Oxhey Church. We also held a 4-week course entitled Hearing God’s Voice, which explored how we can hear God’s voice and the gift of prophecy.

Deeper Teaching

One of the Deeper Teaching modules in 2024 was ‘Restoring Eden’, a theological look at Christians’ responsibility to climate change and other environmental emergencies. And ‘Freedom in Jesus’, a look at what this actually means with reference to Galatians 5:1. In September we began a course called God’s Big Story – to explore Jesus’s role in God’s plan.

Chaplaincy – In 2024 we continued to release our Worship Pastor half a day a fortnight to fulfil chaplaincy role in a local textile company.

South Oxhey ChurchTown-Wide Prayer Gathering – Janie and James regularly meet with local church leaders, and South Oxhey Churchare committed to being involved in the biannual town-wide prayer gatherings. South Oxhey Church hosted The Gathering in May, where approximately

20 local churches gathered together for this town wide prayer and worship event. This was a great success and we saw 200 individuals attend. In November, South Oxhey Churchhosted Churches across South Oxhey Church gathering together for a joint time of prayer for our schools and young people.

Deanery Synod – in April 2024 South Oxhey Church hosted the Deanery synod.

SOFT EDGE EVENTS

In 2024 we ran several different events with a view to reaching out to those who do not normally attend church.

Spirit Café – We continued to run Spirit Café once a month in 2024. This initiative has proved a highly successful way of engaging with the unchurched. Our weekly average is 12 guests.

Company registration no. 14690883. Charity no. 1204774

Community and Social Action – Throughout the school holidays of 2024 various ‘Pop-Up’ activities were hosted for children throughout South Oxhey, including film nights, craft days, outdoor games and termly parties. We hosted Tea, Toast and Tummy time for babies and their parents or carers.

We collaborated with Theatre in Flow (TiF) including Mental Dental a theatre performance and discussion exploring England’s dental health emergency, which we hosted in April. We also hosted a TiF Women’s Clothes Swap in April and a Supper Club throughout the summer. Supper Club is a social gathering and meal, which is open to all women, but focusses on those in circumstances such as poverty, homelessness, with mental health challenges, disability, domestic violence, refugee status, or other personal struggles.

In beginning of the year, a fortnightly Friendship Café was hosted as a safe, warm space for people to have free coffee, cake and some company.

We hosted a number of social events such as Blokes’ Breakfast, Chap’s curry, and Women’s Curry nights which were very popular hosting between 30 – 60 individuals at each event.

We began a social weekly drop in sessions for crafts and games called Connect.in up to the Christmas period. Aimed at people who were seeking community and friendship in the Christmas period, this proved very popular.

Karaoke we held a karaoke night during the summer period, which saw 40 church and unchurched people attend.

World Mental Health Day - we opened the church as a drop in, offering a safe space for people to come to talk, learn about mindfulness, and take part in crafts and other activities. Around 20 people dropped in during the day.

SYKE OUTREACH

In 2024 we continued outreach in Syke.

We spent time going door-to-door around the area most weeks, taking prayer requests, handing out invitations and talking with people.

Georgina continued as Chaplain at the Sea Cadets, where numbers grew from 30 to around 40 young people, and 10 adults each week.

On 28[th] March we handed out over 400 crème eggs and Easter Cards at Greenbank Primary School - a further 50 leftover crème eggs were later enjoyed by the South Oxhey Church Sea Cadets!

The team ran fortnightly craft and wellbeing sessions for parents at Greenbank Primary School, there were 10-20 Mums at each session, and a total of about 30 different Mums.

Company registration no. 14690883. Charity no. 1204774

On 31[st] October we went out to spread some light, talking to trick-or-treaters and knocking on doors. We handed out about 200 glow sticks and Christmas invitations, and more than 2kg of chocolate!

In December, we held Carols on the Common, led by a brass quartet. 60 people gathered together, including locals, people from South Oxhey Church and a group from the Sea Cadets.

Throughout December we handed out invitations to our new Meet & Eat worshipping community, which we plan to launch in January 2025 at the Sea Cadets building on Greenbank Road.

OTHER ACTIVITIES

Focus – In July 2024 we took 42 people to Focus, HTB’s Christian Festival, for the first time. This was a wonderful way of getting to know each other, spending time in God’s presence and connecting with the wider HTB network.

Award – in 2024 South Oxhey Church were proud to be awarded a Bronze Eco Award.

Volunteers

SOUTH OXHEY CHRISTIAN FELLOWSHIP uses volunteers to help support all aspects of its ministry. At a normal Sunday morning service by the end of 2024 around 60 volunteers to support the hospitality, worship, kids, and youth teams. We also have 20 volunteers to help with our various courses.

Any midweek events such as The Bereavement Journey, Alpha, Spirit Cafe and the Youth Nights could not be run without substantial volunteer teams.

FUTURE PLANS

Future plans of the church in 2025 involve continuing the activities outlined above, as well as offering more ‘soft edge’ events for those who are not connected.

In 2025 we aim to start:

NKids – In 2025 we plan to split the children’s work on a Sunday morning so that we have 4 groups running alongside the Sunday morning service instead of 3; these groups will be; Crèche (ages 0-3), Sprouts (ages 4-7), Giants (ages 8-11) and NYouth (ages 11-15). These sessions will be a much-needed split for the primary-aged children to allow age-appropriate teaching and games to take place. We hope that by autumn term each of these groups can run weekly.
Hope Has Name - working with other churches to reach the people of South Oxhey Churchwith events and a website directing people to their local churches.
Rooted – to reach non-church going families who wish to bring their children to church in order to be eligible to attend Church of England schools. The evenings will
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be the first Wednesday of the month including games, music Bible, stories and worship.

Connect.in due to the success of Connect.in at Christmas 2023, we planned to do this as a monthly event.
Holy Spirit Conference – we have invited Johnny Nimmo and Nicola Neal to host a weekend of prayer ministry training, sung worship, this event will be open to South Oxhey Churchcongregants and the local community and churches. As part of this we will invite leaders from South Oxhey Churches to a special training session.
Meet and Eat in Syke – see Syke section above.

Courses, teaching and training

We will continue to train and equip our congregation to impact their local communities through teaching, with courses and training such as:

How to speak about what God has done in their lives – on Sunday’s we are going to equip our congregation on how to share the gospel in two minutes, and how to share their faith in two minutes.
Teaching how to pray for others
Teaching how to hear God’s voice
Further Deeper Teaching sessions on a number of topics
Teaching how to read the Bible for all it is worth – including The Bible Course, an 8-week interactive course developed by The Bible Society.
Teaching people how to lead Sunday services and how to preach

KEY RISKS AND UNCERTAINTIES

The principal risks and uncertainties that the trustees see as facing the charity and any subsidiaries include the ongoing responsibility of the financial cost of maintaining the Church premises as well as SDF grant funding for staff roles tapering off. The trustees plans and strategies surrounding these risks include working closely with the Diocese and the SDF Project Board to explore opportunities to apply for relevant grants as well as forecasting and budgeting for the increased financial responsibilities.

The Trustees continue to be aware of the impact of the rate of inflation and cost of living on charity expenditure (particularly rising energy bills) and income (namely congregational income) and are reviewing this throughout the year. This is expected to continue to have a negative impact on finances in 2025.

We continue to have ongoing issues with the church boilers, impacting heating and hot water supply and a number of leaks form the roof. We continue to work with the Diocese on these issues, but the resolution could have an impact on unreserved funds.

By the end of 2024 we were still unable to recruit a Youth Worker for the vacant role. A change to the staffing structure was implemented in January 2025 combining the Children and Family Worker role with the Youth Worker role. The Youth Worker role will focus on

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Company registration no. 14690883. Charity no. 1204774

discipleship and pastoral care for the youth we are connecting with, rather than focusing on outreach.

FINANCIAL REVIEW

In the financial year ending 30[th] September 2025, the church received voluntary income from the congregation totalling £97k (2023 £56k) and grants totalling £159k (2023 £195k). Total income for the year came to £256k (2023 £251k).

Expenditure in 2024 totalled £237k (2023 £271k) giving rise to a surplus on unrestricted funds of £20k (2023 deficit of £30k). Restricted funds ended the year with a balance of £49k (up from £48k in 2023).

The church has an outstanding loan from the Diocese of £117k. There is currently no timetable agreed for repayment of this loan. The loan was given to help fund the refurbishment of the building.

Reserves Policy

The Board of Trustees are aware of the need to maintain sufficient reserves. The policy is to hold free reserves of at least 3 months of unrestricted expenditure which would indicate a minimum level of £21k. At the end of 2024 there was £123k of free reserves. These are unrestricted reserves (excluding fixed assets) which are available for use in the next 12 months. At 2024 levels of unrestricted expenditure, these reserves are adequate to cover over a year’s annual expenditure. It should be noted that the loan of £117k from the Diocese is not taken into account in these figures as it is not expected to be due for repayment until after at least 12 months.

In the longer term, as the loan of £117k becomes due for repayment, it is anticipated that the churches income by that point will be sufficient to cover the repayments over 60 months.

SAFEGUARDING

The Board of Trustees have adopted the Diocese of Manchester’s safeguarding policy relating to children, young people and vulnerable adults and appointed Revd Janie Cronin and Mrs Linda Mycock as Safeguarding Officers. The Safeguarding Officers have completed the necessary diocese training courses in safeguarding young people and vulnerable adults.

The trustees are committed to the principles of best practice in relation to safeguarding and comply with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 in respect of having due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults. The guidance can be read in full on the Church of England official website.

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Company registration no. 14690883. Charity no. 1204774

The Board of Trustees responsibilities in relation to the Financial Statements

Charity law requires the trustees, who are also directors, to prepare a statement of financial activities and statement of assets and liabilities for each financial year, which gives a true and fair view of the state of affairs of the church and of its financial activities for that year and adequately distinguishes any material special trust or any other restricted fund of the church. In preparing those financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
state whether policies adopted are in accordance with appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on the ongoing concern basis unless it’s inappropriate to presume the church will continue to operate.

The trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the church, and to enable them to ensure that the financial statements comply with applicable Accounting Standards and Statements of Recommended Practice, the Companies Act 2006 and the regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the Board of Trustees

Revd. Gerald Poorman

Senior Leader and Chair of Trustees

Date: 2[nd] October2025

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Company registration no. 14690883. Charity no. 1204774

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF South Oxhey Church(the ‘company’)

Independent examiner’s report to the Trustees of South Oxhey Church,

I report on the financial statements of the charitable company for the year ended 30 September 2025, which comprise the statement of financial activities, balance sheet, related notes and are set out on pages 15 to 22.

Respective responsibilities of trustees and examiner

The charity’s trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 145 of the Charities Act 2011 (the 2011 Act). The charity is required by company law to prepare accrual based accounts.

Having satisfied myself that the charity is not subject to audit under part 16 of the 2006 Companies Act and is eligible for independent examination, it is my responsibility to:

examine the financial statements under section 145 of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention.

This report, including my statement, has been prepared for and only for the charity’s trustees as a body. My work has been undertaken so that I might state to the charity’s trustees those matters that I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to any other than the charity and the charity’s trustees as a body for my examination work, for this report or for the statements that I have made.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

I have completed by examination. I confirm that no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with section 386 of the Companies Act 2006 and section 130 of the 2011 Act ; and
to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Companies Act 2006 and Regulation 8 of the Accounts Regulations and the 2011 Act
have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 1[st] October 2025

Derek Rodwell FCCA, Impact The Future Ltd, 117 Chestergate, Macclesfield, SK11 6DP

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SOUTH OXHEY CHURCH,

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30[th] September 2025

		Unrestricted	Restricted	Total
		funds	funds	funds
		2025	2025	2024
	Note	£	£	£
INCOME FROM:
Voluntary income	2	102,795	153,243	256,038
Income from charitable activities
Courses, events, occasional services etc	3	1,265	0	1,265
TOTAL INCOME		104,060	153,243	257,303
EXPENDITURE ON:
Charitable activities
Capital & Set Up costs		2,224	2,824	5,048
Buildings & Maintenance		30,789	17,328	48,117
Central costs		28,548	73,011	101,559
Worship & services		10,073	31,003	41,076
Youth & Children		6,698	28,743	35,441
Courses, Outreach & Social action		6,157	0	6,157
TOTAL EXPENDITURE	4	84,489	152,909	237,398
NET INCOMING / (OUTGOING) RESOURCES		19,572	333	19,905
Total brought forward		(4,889)	48,380	43,491
TOTAL FUNDS AT 30 September		14,683	48,713	63,396

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SOUTH OXHEY CHURCH, Notes to the

accounts

For the period ended 31st December 2024

1 ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared in accordance with the Companies Act 2006 and 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 Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

SOUTH OXHEY CHRISTIAN FELLOWSHIP meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The trustees consider that the SOUTH OXHEY CHRISTIAN FELLOWSHIP is a going concern and have accordingly prepared the accounts under the historical basis of accounting.

The trustees are confident that with the continued support of the congregation and the MDBF, and appropriate management of expenditure, the church is a going concern and will continue to be financially viable in the foreseeable future. Budgets and cash flow forecasts are in place for 2025 and levels of free reserves at the start of 2025 were adequate for projected levels of expenditure for 2025.

Funds

General funds represent the funds of the charity that are not subject to any restrictions regarding their use and are available for application on the general purposes of the church. Restricted funds are those donated for specific purposes.

Income

Voluntary income and capital sources

Donations and other income are recognised when received and an estimate of income tax recoverable is recognised when the related donations are recognised.

Grants and legacies to the church are accounted for as soon as the church is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the church is probable.

Fixed assets

Additions and improvements to the newly acquired church premises are written off as incurred. Only items costing £1,000 or above are capitalised. Fixed assets are depreciated on a straight line basis as follows:

Improvements to the buildings: 10 years Fixtures and fittings including electricals: 5 years Plant & machinery including sound and audio: 5 years Computer equipment: 3 years

Current assets

Amounts owing to the church at 31 December in respect of fees, rents or other income such as gift aid are shown as debtors less provision for amounts that may prove uncollectable.

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SOUTH OXHEY CHURCH, SOUTH OXHEY

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED DECEMBER 31ST 2024

		Unrestricted	Unrestricted	Restricted	Total
		funds		funds	funds
		2025		2025	2025
		£		£	£
	INCOME FROM:
2	Voluntary Giving
	Planned giving	46,847		0	46,847
	Grants from the SDF		0	146,208	146,208
	Other grants		5,700	7,000	12,700
	Other donations	40,000		35	40,035
	Cash/card collections		0	0	0
	Gift aid tax	10,248		0	10,248
		102,795		153,243	256,038
3	Charitable activities
	Bereavement Journey		40	0	40
	Nkids		217	0	217
	Social Action/Outreach		878	0	878
	Other income		130	0	130
		1,265		0	1,265
4	CHARITABLE ACTIVITIES- EXPENDITURE ANALYSIS	Unrestricted		Restricted	Total
		funds		funds	funds
		2025		2025	2025
		£		£	£
	Capital and set up Costs
	Furniture & equipment- church & office		41	0	41
	Refurbishment of church building		0	0	0
	Rental costs		1,975	1,976	3,951
	Other set up costs		208	848	1,056
			2,224	2,824	5,048
	Buildings and Maintenance
	Church utilities	14,903		9,988	24,892
	Office utilities & council tax		3,019	453	3,472
	Cleaning, waste & sanitary		3,099	2,909	6,008
	Insurance		1,205	2,809	4,014
	Security		2,966	0	2,966
	Health & safety		54	0	54
	Servicing and maintenance		3,502	1,168	4,670
	Depreciation		2,041	0	2,041
		30,789		17,328	48,117
	Central team costs
	Operations Manager and Admin Salaries		0	34,696	34,696
	Printing & stationery		2,650	0	2,650
	Parish Share	10,406		29,594	40,000
	Marketing and publicity		418	0	418
	Communications (phone, broadband etc)		1,362	0	1,362
	Accountants and professional costs		0	1,350	1,350
	Furniture & equipment		2,406	4,483	6,889
	Training and recruitment		1,895	0	1,895
	Finance charges		2,170	2,783	4,953
	Focus Costs		5,303	0	5,303
	Travel, subsistence and hospitality		1,242	0	1,242

Page 18

Subscriptions,licenses and software		782	0	782
Other central costs		(85)	105	20
		28,548	73,011	101,559
Worship & services costs
Worship salaries		0	28,743	28,743
Equipment		5,777	1,289	7,067
Licenses and subscriptions		200	971	1,171
Hospitality and integration		2,629	0	2,629
Christmas, Easter and special services		726	0	726
Other worship costs		211	0	211
Other service costs		530	0	530
		10,073	31,003	41,076
Youth & Children
Salaries		0	28,743	28,743
Youth team equipment & resources		901	0	901
Youth Team hospitality		551	0	551
Youth Team Events		205	0	205
Youth team general costs		737	0	737
Children's work equipment & resources		3,026	0	3,026
Chidrens work outreach and schools work		139	0	139
Childrens work events and parties		825	0	825
Ntots		52	0	52
Children's work- general costs		261	0	261
		6,698	28,743	35,441
Courses, outreach and social action
Bereavement journey		316	0	316
CAP		0	0	0
COS parenting		0	0	0
Alpha		1,319	0	1,319
Social action/outreach resources etc		4,452	0	4,452
Other courses costs		70	0	70
Mission Giving	4a	0	0	0
		6,157	0	6,157
Total costs		84,489	152,909	237,398

A fee of £1,350 was accrued in the period for the independent examination and preparation of accounts (2022 £1,250)

	Unrestricted	Restricted		Total
	funds	funds		funds
	2025	2025		2025
	£	£		£
4a Mission Giving analysis
Nimmo and Neal Mission			0
Clergy Discretionary fund	0
Other	0
	0		0

5 SALARIES

Analysis of payroll (administered by MDBF):

Analysis of payroll (administered by MDBF):
	2025
	£
Gross pay	84,897
Employers NI	5,300
Employers Pension	1,985
	92,182

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In the 12 month period ended 31st December 2024 there was an average of 3.0 FTE (2023 3.9 FTE) of staff. Average staff numbers were 3 in 2024 and 4 1/2 in 2023

The key management role was filled by the Revd Jane Cronin who received her salary from the diocese and received no emoluments or benefits in kind from South Oxhey Church. Expenses incurred on behalf of the church were refunded against receipts. No member of staff received renumeration of above £60,000

6 TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS	Computer	Other	Total
	Equipment	Equipment	£
Assets at cost
Opening balance 1/9/24	13,087	55,047	68,134
Purchases	0	0	0
Closing balance 30/09/25	13,087	55,047	68,134
Depreciation
Opening balance 1/9/24	9,910	16,213	26,123
Charge for the period	3,177	11,009	14,186
Closing balance on accumulated depreciation 30/09/25	13,087	27,222	40,309
Closing balance on fixed assets 30/09/24	3,177	38,834	42,011
Closing balance on fixed assets 30/09/24	(0)	27,825	27,825
DEBTORS
		2025	2024
		£	£
Gift aid accrued		744	3,359
Prepayments		432	0
2024 income received in 2025		6,113	0
		7,290	3,359
CREDITORS: AMOUNTS FALLING DUE WITHIN 12 MONTHS
		2024	2023
Amounts falling due within one year		£	£
Accruals and deferred income		4,478	5,046
Accounts payable		37	162
		4,514	5,208
CREDITORS: AMOUNTS FALLING DUE AFTER 12 MONTHS		117,407	117,407

7 DEBTORS

8 CREDITORS: AMOUNTS FALLING DUE WITHIN 12 MONTHS

9 CREDITORS: AMOUNTS FALLING DUE AFTER 12 MONTHS

The MDBF agreed a loan of up to £120k to NSCR to help fund the refurbishment of the building. At the 31st of December 2024 the amount spent on behalf of NSCR was £117,406.76. No date has yet been agreed for repayments on this loan to begin.

10a STATEMENT OF MOVEMENTS IN FUNDS 2024

STATEMENT OF MOVEMENTS IN FUNDS 2024
	Opening	Incoming		Resources closing
	Balance	resources		expended	balance
	2025	2025		2025	2025
	£	£		£	£
Unrestricted Funds	(4,889)	104,061		(84,489)	14,683
Restricted funds
Fixed assets paid for by restricted funds- SDF	2,588		0	(1,289)	1,299
Fixed assets paid for by restricted funds- Church Kitchen	21,669		0	(4,483)	17,186
	24,257		0	(5,773)	18,485
Funds
SDF grant towards running costs	(0)	54,026		(54,001)	24
SDF grant salaries	0	92,182		(92,182)	0
SDF Parish Share	0		0	0	0
Church Kitchen	10,137		0	(848)	9,289

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Church Plant donations	12,667	6,000	0	18,667
Recording Project	1,250	1,000	0	2,250
Other restricted funds	70	35	(105)	0
	24,123	153,243	(147,137)	30,228
Total restricted funds	48,381	153,243	(152,909)	48,714
Total Funds	43,491	257,303	(237,398)	63,396
Details on funds

SDF grants

The SOUTH OXHEY CHRISTIAN FELLOWSHIP (NSCR) project is being funded by the Church Commissioners (CC). The project will be delivered jointly by NSCR and the MDBF (Manchester Diocesan Board of Finance). The stipendiary costs of a vicar and curate for the first 5 years plus the cost of refurbishing the church will be met directly out of the CC grants by the MDBF and these are not reflected in these accounts. Running costs of up to £208k, set up costs of up to £40k and salary costs of up to £595k will be covered by NSCR who will claim costs incurred back from the MDBF. Running costs, set up costs and salaries costs incurred by the MDBF on behalf of NSCR are also reflected in these accounts as are those costs incurred by NSCR directly and then reclaimed from the CC via the MDBF. Parish Share costs of £126k over the period are also covered by the grant.

The total claimed each year by NSCR will be reduced by the amount of congregational income generated, which was estimated to be a total of £360k over 5 years. A total of £42829.28 was reported for congregational income for the period from September 2024 to September 2025.

These accounts for 2025 reflect the amounts spent and claimed by NSCR form MDBF out of the totals granted by the CC up to the end of 2024. A further £65k was secured from the SDF in May 2023 for a children’s worker stating after summer 2023. In August 2024, a 12-month extension to funding was agreed with MDBF to cover costs up to 30th June 2026. An annual review with CC in early 2025 finalised the agreed extension to cover costs until 31st December 2026.

Church Kitchen – This fund is reserved for the installation, maintenance, and servicing of a commercial-standard kitchen. The original plan for the refurbishment of 6 South Oxhey Churchinto a church building included this, but there were not sufficient funds within the SDF refurbishment budget to manage this.

Church Plant – As a Resource Church, the plan is for SOUTH OXHEY CHRISTIAN FELLOWSHIP to plant new churches from our congregation. The first plant is due to be launched by a Curate in 2026. The Trustees of NSCR have agreed to build up a fund (aiming for £6k pa) to donate to this plant.

Recording Project – There is a long-term plan for NSCR to release professionally recorded worship music. This fund is for restricted donations to this project.

10b STATEMENT OF MOVEMENTS IN FUNDS 2023

STATEMENT OF MOVEMENTS IN FUNDS 2023
	Opening	Incoming	Resources closing
	Balance	resources	expended	balance
	2024	2024	2024	2024
	£	£	£	£
Unrestricted Funds	24,758	53,190	(82,837)	(4,889)
Restricted funds
Fixed assets paid for by restricted funds- SDF	4,422	0	(1,833)	2,588
Fixed assets paid for by restricted funds- Church Kitchen	0	22,416	(747)	21,669
	4,422	22,416	(2,581)	24,257
Funds
SDF grant towards running costs	2,549	10,381	(12,931)	(0)
SDF grant for Salaries	0	111,093	(111,093)	0
SDF Parish Share	0	30,000	(30,000)	0
Church Kitchen	25,000	11,562	(26,425)	10,137
Diocesan Energy Grant	0	330	(330)	0
Church Plant donations	6,667	6,000	0	12,667
Nimmo & Neal	0	4,499	(4,499)	0
Recording Project	0	1,250	0	1,250
Other restricted funds	0	718	(648)	70
	34,216	175,833	(185,926)	24,123
Total restricted funds	38,637	198,249	(188,506)	48,381
Total Funds	63,396	251,440	(271,344)	43,491

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11 ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS
	Unrestricted	Restricted	Total
	funds	funds	funds
	2025	2025	2025
	£	£	£
Fixed assets	9,340	18,485	27,825
Current assets	127,264	30,228	157,493
Creditors due within one year	(4,514)	0	(4,514)
Creditors due after one year	(117,407)	0	(117,407)
NET ASSETS	14,683	48,714	63,396

12 RELATED PARTIES

No parties related to the board of the South Oxhey Church, South Oxhey Churchreceived any renumeration or benefits in kind in the period reported in these financial statements.

None of the trustees were reimbursed for expenses relating to services provided to the charity as trustees. Some

expenses were refunded to the trustees for expenses occurred on behalf of the church.

Gifts were received from trustees in 2024 totalling £14,689 (2023 totalling £14,633).

13 COMMITMENTS

The church has rented the church building from the MDBF for 10 years from the 1st of July 2020 for an annual rental of £1.

On the 12th of May 2021 the church entered into a rental agreement for office space at 19a Drake Street. The agreement was for 2 years at an annual rent of £3,950 and has subsequently been renewed for a rolling 12 month notice period.

In August 2023 the church entered into a contract for a photocopier at a quarterly rent of £352.80 for 3 years.

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF South Oxhey Church, South Oxhey Church(the ‘company’)

Independent examiner’s report to the Trustees of South Oxhey Church, South Oxhey

Respective responsibilities of trustees and examiner

Having satisfied myself that the charity is not subject to audit under part 16 of the 2006 Companies Act and is eligible for independent examination, it is my responsibility to:

examine the financial statements under section 145 of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention.

Basis of independent examiner’s report

Independent examiner’s statement

I have completed by examination. I confirm that no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with section 386 of the Companies Act 2006 and section 130 of the 2011 Act ; and
to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Companies Act 2006 and Regulation 8 of the Accounts Regulations and the 2011 Act
have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 01 October 2025

Derek Rodwell FCCA, Impact The Future Ltd, 117 Chestergate, Macclesfield, SK11 6DP

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