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2025-03-31-accounts

Charity registration number 279962 (England and Wales)

Company registration number 01486298

CHRISTIAN FAMILY CONCERN

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

CHRISTIAN FAMILY CONCERN

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Dr D A Brown
Mr C Deefholts - Honorary
Treasurer
Mrs K H Ferguson
Mr D S Smith - Chair
Mrs L Smith
Mrs J Williamson
Company Secretary Mrs L Smith
Charity number 279962
Company number 01486298
Registered office Wallis House
42 South Park Hill Road
South Croydon
Surrey
CR2 7YB
Auditor Xeinadin Audit Limited
5 Robin Hood Lane
Sutton
Surrey
SM1 2SW
Bankers Barclays Bank plc HSBC Bank plc
1 North End 1 Aldermans Hill
Croydon London
CR9 1RN N13 4YE
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
ME19 4JQ
Solicitors Wellers Law Group LLP (incorporating Cooke Matheson)
Dixon House
72-75 Fenchurch Street
London
EC3M 4BR

CHRISTIAN FAMILY CONCERN

CONTENTS

Page
Trustees' report 1 - 7
Independent auditor's report 8 - 10
Statement of financial activities 11
Balance sheet 12
Statement of cash flows 13
Notes to the financial statements 14 - 24

CHRISTIAN FAMILY CONCERN

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The Board of Trustees (The Board) presents their report and financial statements of Christian Family Concern for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, 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 2019)".

STRUCTURE GOVERNANCE AND MANAGEMENT

Governing Document

Christian Family Concern can trace its origins back to 1893 when it was first established as the Haven for Hope. Today, the organisation is a charitable company limited by guarantee, incorporated on 19th March 1980 and registered with the Charity Commission under number 279962. The objects and powers of the company are established under Memorandum of Association, and the company is governed under its Articles of Association which were last revised in 2001. In the event of the company being wound up Members are required to contribute and amount not exceeding £1. There were 21 members of Association as at the 31st March 2025.

The Board of Trustees

The members of Association appoint the Board of Trustees which has responsibility for the effective management of Christian Family Concern, for monitoring its performance and for ensuring that it complies with its Articles of Association and all applicable laws and regulations.

Trustees are drawn from the existing membership of the charity or recruited into membership with a view to taking on trustee responsibility immediately. The aim is to maintain an appropriate mix of skills and backgrounds on the Board representing our principle charitable activities and support services. The Board has adopted a Trustee recruitment induction and continuous training policy which includes provision for a succession plan.

All Trustees need to be able to demonstrate an active Christian faith and an ability to uphold the Christian ethos of the charity. All Trustees are volunteers and receive no remuneration for their services a Trustees. Their appointments are subject to obtaining an Enhanced Disclosure from the Disclosure and Barring service.

Present Trustees and their backgrounds

Dr Anne Brown is a retired Doctor and currently works as a relationship counsellor.

Chris Deefholts is a retired senior executive from the private sector. He is also a trained mentor and a Parish Councillor

Kathryn Ferguson is a social worker with experience of supporting families and women.

Simon Smith is a retired teacher and school inspector. He is the secretary to the Council at Emmanuel Church, South Croydon, and for some years was the Chair of Governors at Archbishop Tenison’s School.

Lydia Smith has worked as an inclusion manager for the Welsh Government’s Refugee, Asylum Seeker and Migrant Policy and currently works as an Employee Representative with the Royal College of Nursing.

Jean Williamson is a retired teacher with experience in Early Years and remains active working with young children at her local church.

Senior Management Team

The Senior Management Team is led by Trevor Saint, Charity Director. Chloe Lindsey is our Charity Administrator and Brian Tracy our Finance Officer. During the year under review, Megan Wreford was our Supported Housing Manager and Dawn Watt our Head Teacher. Megan Wreford left Christian Family Concern in June 2025 after nine years’ service as she was relocating out of the area. We thank Megan for the amazing contribution she has made to the life of our charity and to the hundreds of residents she has supported over the years. Dawn Watt resigned and left us in March 2025 after four years’ service, and we thank her for all she achieved during her time with us.

CHRISTIAN FAMILY CONCERN

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Megan has been replaced by her deputy, Toria Wellington, who joined us in 2021 so is already well established as a valuable member of our team. Dawn Watt has been replaced by Ugonna Orji, an experienced Early Years’ Practitioner, who started with us in April this year.

The Board is responsible for setting the remuneration of the Senior Management Team as well as the annual review of staff salaries.

AIMS OBJECTIVES AND STRATEGY

Founded in 1893 as the Haven of Hope and opening our doors to the first child in need of care on 26[th] January that year the charity has continued to serve the community for the past one hundred and thirty one years. Christian Family Concern’s purpose is to support the family, especially young families, and help to give them a better start to life than their current circumstances allow. We support people of all faiths or no faith. We are committed to supporting the family, all families, in any way we can.

Today the charity continues to serve the community in three distinct areas:

Supported Accommodation

Christian Family Concern provides supported bedsits for young vulnerable mothers (and mothers to be) and their babies. We work inclusively with all areas of the community ensuring no one needs to feel left behind. Our two buildings, Wallis and Beracah, provide safe secure and comfortable accommodation for twenty-one residents offering them a place to call their own. Typically, our residents are fleeing domestic violence, come from homes with poor family dynamics or are in 24/7 accommodation unsuitable for a newborn baby and their young mother.

Alongside accommodation we provide tailored 1:1 support for our residents’ practical needs to help them take positive steps forward in their lives. Our support model aims to help our residents gain a better understanding of their current situation and we work with them providing knowledge and skills to enable them to move on successfully into independent living.

In addition to individual support, we also provide a series of structured group support sessions which aim to be fun, interesting and informative. These sessions are designed to help our residents grow their self-confidence and learn essential parenting skills. To offer our residents different experiences we also provide occasional one-off sessions and outings.

During 24/25 we supported forty-three families through our accommodation. 30% were living in overcrowded situations unsuitable for a young mother with a new baby; 25% were the result of relationship breakdown; 19% were suffering domestic violence; 16% were homeless or sofa surfing; 9% came to us from 24/7 accommodation. With our support, three of our residents were able to return to education

The following is the story of one of our residents this year:

I moved into Wallis house from being street homeless. I was admitted to Kings College Hospital for a week under safeguarding due to being pregnant and homeless. CFC contacted me on Thursday afternoon to come in the next day to have a look at a room and to have a chat. After that I was offered a room, and I moved in immediately.

During my stay at CFC, I had one to one sessions and attended the groups sessions which helped me to build friendships, connections and build on my independent skills more. I have my baby now and have moved out of London. I miss everyone there and try to make sure that every time I visit London I go and see everyone.

Thank you for all your help and support.

Birdhurst Nursery

Christian Family Concern runs Birdhurst Nursery, a fifty-six place Registered Day Nursery for children between the ages of 0 and 5 years old. We provide a distinctive and inclusive nursery experience rooted in our Christian ethos.

CHRISTIAN FAMILY CONCERN

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Our focus is not only on their education but also on helping to develop their individual personalities through a creative and dynamic curriculum. We have a large garden within which we have our growing “Forest School”, and we provide sports and dance.

We support both full time and term time only families offering flexibility for parents whatever their circumstances. For those in particular need we have a small bursary scheme for short term help when times become particularly difficult. We are deeply embedded in the local community and are known for our warm personalised care. Throughout 24/25 we provided childcare to 173 families.

A recent review posted on “Day Nurseries” speaks to the ethos that is embedded within Birdhurst Nursery: “ My son has recently started but I couldn't be happier and after two other nurseries I wish we'd moved him sooner. The staff have all been so helpful and welcoming and even though he's only been here a couple of months now, developmentally he's come on so much and I'm gutted he'll be leaving soon for school. Facilities are lovely and he comes home exhausted every day from playing and learning nonstop which to me is a good sign he's had fun! Instead of having to bribe him to go to nursery we now have tears on the days he doesn't attend .”

Counselling

Our trained counsellors see clients with a wide range of needs, including for anxiety and bereavement. Clients are seen face to face in our counselling room at Wallis House. Sessions continue for as long as a client needs them whether that is short term support during a difficult time or longer term.

We want our counselling service to be accessible to all, including those who cannot afford the full fee, for instance those on low income or dependant on benefits. Consequently, there is a counselling bursary available for those who need that help.

FUTURE PLANS

As a charity committed to supporting the family, our emphasis has always been on supporting mothers and their children getting the support they need to have the best possible start in life, whatever their individual circumstances. Our Supported Accommodation is an obvious demonstration of the support we offer with a home to call their own, one to one support and group activities to build a sense of community and to give mothers the tools they require to look after themselves and their children.

These support programmes would be of value to many young mothers who live within our community but who do not need or are not able to stay in our accommodation. We have been planning to offer these programmes more widely and in the next year we will start welcoming non-residents to our activities by making them more widely known through local professionals like GP’s, Social Workers and Family Nurses. To help with the additional costs of this programme we have recently received a £10,000 grant from Croydon Relief in Need, part of Croydon Almshouses.

To accommodate this expansion of our work we have continued to plan for a new group meeting space on our site in Croydon. We have appointed John Puttick & Associates, Architects, to conduct a feasibility study into our options for a new building with a small reception area, meeting space, kitchen, toilets and an office.

Once built, this space will enable us to grow the work we do with our residents, former residents and non-residents and it will also give us the facilities to hold evening sessions for our nursery school parents on a range of subjects including personal finances and debt, parenting skills, support for parents with children with special needs and many others.

Birdhurst Nursery provided care for 173 families last year and we are planning to increase our daily capacity from 56 to 71 children, at any one time. This will give us greater flexibility to accommodate parents’ needs for nursery places across the week. We continue to innovate changes to our curriculum, and we hope to introduce a foreign language and phonics into our curriculum shortly. Our large nursery garden and Forest School area distinguish us from other local nurseries who are not as fortunate in the outside space they have available. We will be making improvements to the equipment within the nursery garden during the next year and the trees in our Forest School are becoming better establish and capable of withstanding too much attention from the children.

Our counselling activities are limited by the shortage of counselling rooms on our site and by the number of counsellors we have on our “books”. We recognise there is a large demand for counselling services and the usual providers have long waiting lists. We continue to look for solutions to our space limitations, and the building project may well provide one solution, and once resolved we will seek to recruit additional counsellors to our service. As a charity committed to supporting the family we hope to be able to offer counselling for children before too long.

CHRISTIAN FAMILY CONCERN

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Public Benefit

The Board is aware of The Charity Commission’s guidance in relation to Public Benefit. The Board believes that the charity’s main purpose, to support the family, provides a public benefit. Our work with vulnerable young mothers and their babies represents a significant benefit with Christian Family Concern being the only provider of this specialist accommodation in the London borough of Croydon and for some distance beyond.

The support we are able to provide gives our residents improved life chances and their babies a safer and caring environment for their early months. This is a crucial time for mothers and babies, and our support lessens the need for interventions by other agencies.

Birdhurst Nursery provides education in a loving environment for 0 to 5 year olds and additional support when needed for their parents.

FINANCIAL REVIEW

The financial year produced a deficit of £80,762 compared with a deficit of £33,204 the previous year. This was disappointing, but we began to address the underlying causes of the deficit during the year, and the full benefits of this work will be felt for many years ahead.

Highlights

Nursery fees rose by £107,145 to £861,479, an increase of 14.2% over the previous year. Income from rents and service charges fell by £9,028 to £270,271 a 3.2% decrease. Our charitable activities expenditure increased by £179,189 to £1,312,246 a 15.8% increase.

Overall, Birdhurst Nursery sustained a deficit of £35,466 (2024: £24,423 surplus) and our Supported Accommodation sustained a deficit of £137,009 (2024: £110,621 deficit).

Income from donations, legacies and grants was £99,666 compared with £47,370 the previous year, an increase of £52,296. Of this, £46,750 related to grants awarded during the financial year.

Underlying causes of deficit

Although we receive rental income for the supported housing and fees and Early Years Funding for the nursery, these do not cover our operating costs and we are reliant on voluntary contributions, and grant income, to bridge the shortfall.

At the start of the financial year, we were forecasting a significant deficit. Our income from donations had been falling year by year and legacy income had declined. It was becoming apparent that we were entering a phase where we had a structural deficit where our normal recurring overheads were outpacing the rate at which our income from nursery fees, rents, service charges and donations could grow.

The 2024 pay award, which was effective from 1[st] April, added £63,000 to our annual gross pay, before the addition of employer’s national insurance and pension contributions. Our average headcount in the year also rose from 40 to 44. Part of this increase was in our Supported Accommodation where we added a new group support worker, and the remainder were in the nursery where we added a new room leader and additional teaching staff.

Despite this additional nursery staff, expenditure on agency staff increased by £12,753 to £61,493. Agency staff ought to be used as a last resort and with a full complement of staff and good management their use should be minimal, if not eliminated. Over the last year we have had a high level of staff sickness and compassionate leave absences all of which have stretched our staff resources.

Another large cost increase came from our utility costs which increased by 61% to £34,375 with long running contracts at beneficial rates coming to an end at the start of the year.

Solutions and opportunities

Having identified the issue of facing a structural deficit we commissioned Action Planning & Associates, a charity consultancy, to advise on a fund-raising strategy. They recommended that we should approach Trusts and Foundations for financial support, generate renewed interest in legacy fundraising especially amongst members and supporters, develop and strengthen our supporter base and consider corporate fundraising and major donors.

CHRISTIAN FAMILY CONCERN

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

We started work immediately and prepared our first Case for Support looking for funds to help us deliver our vital work supporting vulnerable young mothers and their babies. We approached a number of Trusts and Foundations, selected according to their own funding criteria, and were delighted to be awarded £46,750 from five separate Charitable Trusts by the end of the financial year.

As we move through 2025 we will build on the lessons learned in 2024. We will continue to approach Trusts and Foundations for financial support and launch a legacy awareness campaign. We will continue to build our supporter base and look for opportunities to build a resilient income stream to support our growing work.

On the expenditure side we have dramatically reduced our expenditure on agency staff. Unfortunately, these savings will be offset by the changes made to the minimum wage and employer’s national insurance in the last budget, which added around £35,000 to our annual costs.

Reserves Policy

The charity’s total reserves at 31[st] March 2025 were £895,200.

The fixed asset reserve represents the carrying value of the charity’s tangible fixed assets which stand at £720,248.

The cash flow reserve, to provide for interruptions to normal cash flow stands unchanged at £100,000 and the Development Reserve stands unchanged at £50,000.

Our free reserves, defined as total unrestricted reserves less designated reserves stands at £18,702.

The Board consider that a prudent level of free reserves would be equivalent to between one and two months operating expenditure which currently amount to approximately £165,000 per month. With free reserves of £18,702 at 31[st] March 2025 the Board recognises that it will take time to reach this target and will review the target and the level of reserves every six months. Although we are a long way off meeting this target, the freehold land and building assets of the charity are unencumbered and in the unlikely event of significant financial stress these would be available for securing additional funding.

Investment policy

For many years the Board considered that for as long as investments total less than £200,000, M&G Charibond is an appropriate collective investment scheme. At 31[st] March 2025 the charity’s holding was valued at £131,361 (2024 £134,640). Since the year end, M&G have closed the M&G Charibond and the resulting proceeds have been placed on bank deposit pending a decision on an appropriate alternative investment.

Fundraising

We do not use any outside organisation to help with fundraising activities which historically have been limited to the occasional Nursery activity or Members’ evening.

As reported in the Financial Review, however, we have engaged with Action Planning & Associates to conduct a charity wide review of our fundraising options, and they reported in July 2024. Subsequently they assisted with the preparation of our Case for Support and identifying appropriate Trusts and Foundations to contact.

No complaints were received in respect of our approach to fundraising in the year to 31st March 2025.

We have around sixty regular individual doors contributing regularly by monthly or quarterly bank payments and we are extremely grateful to them for their loyalty and generosity. We are also most grateful to the following churches who support us prayerfully and financially:

Croham Road Baptist Church, South Croydon

Emmanuel Church, South Croydon

Holy Saviour, South Croydon

Hornchurch PCC

Sanderstead United Reformed Church, South Croydon

Selsdon Baptist Church

CHRISTIAN FAMILY CONCERN

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

St Peter’s PCC, South Croydon

Waterloo Church, Uxbridge

Grants were received from the following organisations during the year, and we are most grateful and encouraged by their support:

Garfield Weston

The Inlight Trust

The Laing Family Trust

The Sabina Sutherland Trust

The William Allen Young Charitable Trust

We are also grateful to Jemca Car Group, of Purley Way, Croydon, for arranging a grant from Toyota UK and to the Bawden Fund and the Tremar Support Fund for their ongoing support.

Finally, a big thank you to Primark, Croydon, who arranged a massive delivery of clothes and accessories for our young mothers and their babies at Christmas and to the Salvation Army who provided gifts for the children at Christmas.

The Board continues to develop an appropriate fundraising strategy to increase our income from voluntary donations and legacies so that we can continue to meet the needs of our service users and expand the range of services we offer to the community. We hope to increase our supporter base, particularly the number of individuals who donate regularly to our work.

Risk Management

The Board follows the Risk Management Model recommended by the Charity Commission and has considered the major risks to which the charity is exposed. Christian Family Concern’s policy is to identify any potential risks that could prevent the charity from meeting the needs of its service users and put in place processes that assess and mitigate exposure to those risks.

The Board considers that the main risks facing the charity are financial risks arising from a reduction in operating income or a failure to secure sufficient grant support; Operational risks arising from low or inadequate staffing levels and regulatory and compliance risk arising from Health and Safety and Safeguarding. The Board and Senior Management Team are aware of the risks in these areas and work to ensure that these risks are monitored and managed appropriately. The Board is establishing an audit and risk committee to support them in their responsibilities for ensuring the adequacy of risk management, internal control and governance arrangements.

CHRISTIAN FAMILY CONCERN TRUSTEES. REPORT {CONTINUED)IINCLUDING DIRECTORS. REPORTI FOR THE YEAR ENDED 31 MARCH 2025 STATEMENT OF TRUSTEES, RESPONSIBILITIES The Trustees (who are also d1￿Clor$ of Christian Familv Concem for the purposes of company lawl are responsible for preparing the Trustèes, Report and the finan¢ial statements in accordance with applicable law and United Kingdom gonerslly seeÈptÈd accounting praelice. Company 2nd Charity law requires thg Trustégs to prèparè finantial statements which give a tru8 anrf fAif VIAW nf th financial activities ol Chraslian Family Concern during the year and its financial position 8t the end of the year. In preparing the finan￿al statements the Trustees are required to.. Select suitable accounting policies and apply them wnsislenlly.. Observe the methods and principles in Accounting 2nd Reporting by Charities.-: Slat&ment of Recommended Pr8ctico oppli¢ablo to charitic- prcparing thcir account- in accordance with the Financial reporting Standard appliGable in th8 UK and Republic of Ireland IFRS 1021., Make judgements and estimates that are reasonabie and prudent; State whether applicable UK A¢Gounting Standards have been followed, subject to any material departures d1sclosed and explained in the fInd￿LSdI sialeiFieiilb. Prepare the financial statements on the going concern basis unless it is inappropriate to presurne that Christian Family Concern will continue to operate. The Trustees 8re iesponsible for keeping adequate accounling records which disclose with reasonable accuracy at any lime the finan¢ial position of Christian Family corn￿rn and which enable them to ensure that the financial statements comply wth the ComL)anies Act 2006. The Tru51ees are also responsible for the stewardship and safeguarding ol assets of the charitable company and hence for taking reasonable steps for the prevention of fraud d other Irre9u12rities. Auditor Each of the trustees has Gonfimied that there 13 no information of which they ere aware which 18 relavant to th audit, but of which the audittsr is unaware. They have further confirmed that they have taken appropriate steps to Identity sueA re16vant Informaiion and io eskbiish Ihai the audiior Is aware of Such inromiauon. The trustees, report was prepared in accordance with the special provision of Part 15 of the Companies A¢1 relating to srnall cornpanies and approved by the Board of Trustees. Approv¢d by the Board of trustees and stgned on its behalf by.. D S Smlth Chair of Trustees Dated.. 10 September 2025

CHRISTIAN FAMILY CONCERN

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHRISTIAN FAMILY CONCERN

Opinion

We have audited the financial statements of Christian Family Concern (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

CHRISTIAN FAMILY CONCERN

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHRISTIAN FAMILY CONCERN

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Based on our understanding of the company, we identified that the principal risks of non-compliance with laws and regulations related to charity, employment and health & safety and we considered the extent to which noncompliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities Act 2011 and Companies Act 2006.

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by making enquiries of management, considering the internal controls in place and discussion amongst the engagement team.

We determined that the principal risks were related to management bias in accounting estimates, management override of controls, recognition of legacy income and presentation of separately disclosed items.

In response to the risks identified we designed procedures which included but were not limited to challenging significant accounting estimates, identifying and testing journals entries, evaluating the charity's internal controls, reviewing trustee minutes, review of legacy correspondence and agreeing financial statement disclosures to underlying supporting documentation.

CHRISTIAN FAMILY CONCERN INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHRISTIAN FAMILY CONCERN There are inherent limitalions in the audit procedures described above. The more removed that laws and ulations are from financial Iransactsons, the less likely il is that we would become aware of non-compliance. Matèrial tnisstaternents that arise due to fraud can be harder to detect than those that arise fro￿ error as thèy may involve deliberate Gon¢ealment or e4)Ilusion. A further des¢ription of our responsibilities is available on the Financial Reporting Council's Web$￿te at., https'.11 vw.frc.org.uklauditorsresponsibililies. This description foms part ol our audilorfs report. Use of our report This report is made solely lo the charitable comp8ny's members, as a body, ifj accordance with Chapter 3 of Part 16 ol the Companies Act 2006. Our audit wort( has been undertaken so that we miahl slate to the charitable company's members those matters we arts required to state to them In an auditor's report for no other purpose. To the full981 exttsnt permitted by 18w, wo do not a¢¢gPt or assume rosptsnsibility to anyono othtrr than the ¢haritable company and the charitsble company's members as a body, for our audit work, lor this report, or for the opinions we hdve furiiied. Mlrlam Hlekson FCA CTA ISenSor Statutory Audltorl For and on behall of Xeinadir) Audit Limited, Statutory AuLlilor Chartered Accountants 5 Robin Hood Lane Sutton Surrèy SM12SW Date.. ..lo*. J..o.q l.wzs 10-

CHRISTIAN FAMILY CONCERN

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
Notes
£
£
Income from:
Donations and legacies
2
51,481
48,185
Charitable activities income
4
1,139,000
-
Investments
3
7,705
-
Other income
2,145
-
Total income
1,200,331
48,185
Expenditure on:
Raising funds
13,753
-
Charitable activities expenditure
5
1,264,061
48,185
Total expenditure
1,277,814
48,185
Net (losses)/gains on investments
(3,279)
-
Net expenditure before
transfers
(80,762)
-
Net expenditure for the year/
(80,762)
-
Net movement in funds
Reconciliation of funds
Fund balances at 1 April 2024
969,712
6,250
Fund balances at 31 March
2025
888,950
6,250		 Total
Unrestricted Restricted
2025
funds
funds
£
£
£
99,666
37,931
9,439
1,139,000
1,045,259
-
7,705
5,900
-
2,145
425
-
1,248,516
1,089,515
9,439
13,753
186
-
1,312,246
1,123,618
9,439
1,325,999
1,123,804
9,439
(3,279)
1,085
-
(80,762)
(33,204)
-
(80,762)
(33,204)
-
975,962
1,002,916
6,250
895,200
969,712
6,250		 Total
2024
£
47,370
1,045,259
5,900
425
1,098,954
186
1,133,057
1,133,243
1,085
(33,204)
(33,204)
1,009,166
975,962

CHRISTIAN FAMILY CONCERN BALANCE SHEET AS AT 31 MARGH 2025 2025 2024 Notes Fixed assets Tangible assets Investments 11 12 720,248 131,361 756,433 134,640 851,609 891.073 Current assets Debtors Cash at bank and IN hand 13 74.232 77.352 50,230 127.521 151.584 177,751 Creditors= amounts falllng du• within one year 14 1107.9931 192.8621 Net current asset5 43,591 64,889 Total assets less current liabilities 895.200 975.962 Income funds Restricted funds Unre51ricted funds Designated funds General unr8£tThcted funds 6,250 6,260 19 B70,248 18,702 906,433 63,279 B88,950 969,712 895.200 975.962 These financial statements have been prepared in accordance with the provisions applicable lo companies subject to the small companies regime. The financial statements were approved by the Trustees on 10Seplember 2025 S Smith Chair of Trustees Company registration numbar 01486298 12-

CHRISTIAN FAMILY CONCERN

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash (absorbed by)/generated from
operations
21
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash used in investing activities
Net cash used in financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
(18,481)
7,705		 £
(39,393)
(10,776)
-
(50,169)
127,521
77,352		 2024
£
(51,987)
5,900		 £
33,899
(46,087)
-
(12,188)
139,709
127,521

CHRISTIAN FAMILY CONCERN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Christian Family Concern is a private company limited by guarantee incorporated in England and Wales. The registered office is Wallis House, 42 South Park Hill Road, South Croydon, Surrey, CR2 7YB.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, 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 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention, modified to include the revaluation of fixed asset investments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.

Legacies

Legacies capable of financial measurement are accounted for when receivable.

Deferred Income

Income received in advance of entitlement is deferred and recognised in the period to which it relates. This includes grants, government funding, and other income subject to time or performance conditions. Deferred income is recorded as a creditor and released to the Statement of Financial Activities when conditions are met.

CHRISTIAN FAMILY CONCERN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure incurred during the year is allocated directly to the relevant activity. Expenditure on support costs is allocated between activities in the accounts on the basis of the use of resources by each activity.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings 2.5% on cost Plant and machinery 33% on cost Fixtures, fittings & equipment 20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

CHRISTIAN FAMILY CONCERN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
42,320
1,435
Legacies
9,161
-
Grants
-
46,750
51,481
48,185		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
43,755
37,673
9,439
9,161
258
-
46,750
-
-
99,666
37,931
9,439		 Total
2024
£
47,112
258
-
47,370

CHRISTIAN FAMILY CONCERN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Income from listed investments 6,339 4,877
Interest receivable 1,366 1,023
7,705 5,900
Charitable activities income
2025 2024
£ £
Birdhurst Nursery 861,479 754,334
Wallis House and Beracah bedsits 270,271 279,299
Counselling 7,250 11,626
1,139,000 1,045,259

4 Charitable activities income

5 Charitable activities expenditure

Direct costs
£
Birdhurst Nursery
846,425
Wallis House and Beracah bedsits
175,438
Counselling
8,021
1,029,884		 Support
£
50,520
231,842
-
282,362		 Total
2025
£
896,945
407,280
8,021
1,312,246		 Total
2024
£
729,911
389,920
13,226
1,133,057

CHRISTIAN FAMILY CONCERN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Trustees and related party transactions

No trustees received any remuneration or were reimbursed for any expenses incurred (2024: £nil).

The total remuneration of key management personnel for the year was £164,588 (2024: £184,242)

During the year Alexandra Williamson, daughter of Mrs J Williamson who is one of the trustees, received remuneration of £15,594. (2024: £14,337), and counselling fees of £1,150 (2024: £1,925).

During the year close family members of key management personnel received remuneration of £5,470 (2024: £4,813).

7 Support costs

Support
costs
Governance
costs
£
£
Staff costs
143,910
-
Depreciation
54,666
-
Accommodation costs
40,942
-
Office costs
8,055
-
Financial costs
3,639
-
Other
21,790
-
Audit fees
-
7,260
Accountancy
-
2,100
273,002
9,360
8
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets		 2025
£
143,910
54,666
40,942
8,055
3,639
21,790
7,260
2,100
282,362
2025
£
7,260
54,666		 2024
£
154,583
55,740
35,434
9,277
2,947
11,220
6,900
1,980
278,081
2024
£
6,900
55,740

9 Employees

The average monthly number of employees during the year was:

Full time
Part time
Total		 2025
Number
21
23
44		 2024
Number
20
20
40

CHRISTIAN FAMILY CONCERN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2025
2024
£
£
854,290
724,625
54,801
47,030
14,780
11,742
923,871
783,397		 (Continued)
2025
2024
£
£
854,290
724,625
54,801
47,030
14,780
11,742
923,871
783,397
783,397

There were no employees whose annual remuneration was £60,000 or more.

Rredundancy and termination payments totalling £3,750 (2024: £nil) were made in the reporting period. Redundancy payments are recognised when a legal agreement is reached.

10 Taxation

The charity is exempt from tax on income and gains to the extent that these are applied to its charitable objects.

11 Tangible fixed assets

Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
Eliminated in respect of disposals
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024		 Land and
buildings
£
1,386,203
5,684
-
1,391,887
669,278
33,790
-
703,068
688,819
716,925		 Plant and
machinery
£
5,120
1,640
(1,219)
5,541
4,463
545
(1,219)
3,789
1,752
657		 Fixtures,
fittings &
equipment
£
199,137
11,157
(72,746)
137,548
160,286
20,331
(72,746)
107,871
29,677
38,851		 Total
£
1,590,460
18,481
(73,965)
1,534,976
834,027
54,666
(73,965)
814,728
720,248
756,433

CHRISTIAN FAMILY CONCERN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

12 Fixed asset investments

Valuation
At 1 April 2024
Valuation changes
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
13
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
14
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
15
Trade creditors
Other creditors
Accruals
15
Deferred income
Early years funding recevied in advance
Deferred income is included in the financial statements as follows:		 Listed
investments
£
134,640
(3,279)
131,361
131,361
134,640
2025
2024
£
£
18,781
22,921
50,136
8,623
5,315
18,686
74,232
50,230
2025
2024
£
£
13,181
12,176
27,969
-
15,806
29,895
34,036
37,914
17,001
12,877
107,993
92,862
2025
2024
£
£
27,969
-

CHRISTIAN FAMILY CONCERN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15
Deferred income
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2024
Resources deferred in the year
Deferred income at 31 March 2025
16
Retirement benefit schemes
Defined contribution schemes
Charge to statement of financial activities in respect of defined contribution
schemes		 (Continued)
2025
2024
£
£
27,969
-
-
-
27,969
-
27,969
-
2025
2024
£
£
14,780
11,742		 (Continued)
2025
2024
£
£
27,969
-
-
-
27,969
-
27,969
-
2025
2024
£
£
14,780
11,742
-
-
-
2024
£
11,742

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

17 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At
Supported Accomodation Fund
Pilgrim project
Bedsits - Wallis		 1 April
2024
Income
Expenditure
At 31 March
2025
£
£
£
£
-
46,750
(46,750)
-
6,250
-
-
6,250
-
1,435
(1,435)
-
6,250
48,185
(48,185)
6,250		 1 April
2024
Income
Expenditure
At 31 March
2025
£
£
£
£
-
46,750
(46,750)
-
6,250
-
-
6,250
-
1,435
(1,435)
-
6,250
48,185
(48,185)
6,250
6,250

CHRISTIAN FAMILY CONCERN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17
Restricted funds
Previous year:
At 1 April
2023
£
Wallis House Fund
-
Pilgrim project
6,250
Forest School
-
Winter health initiative
-
Building fund
-
6,250		 (Continued)
Income
Expenditure
At 31 March
2024
£
£
£
2,139
(2,139)
-
-
-
6,250
1,800
(1,800)
-
500
(500)
-
5,000
(5,000)
-
9,439
(9,439)
6,250		 (Continued)
Income
Expenditure
At 31 March
2024
£
£
£
2,139
(2,139)
-
-
-
6,250
1,800
(1,800)
-
500
(500)
-
5,000
(5,000)
-
9,439
(9,439)
6,250
6,250

The Supported Accommodation Fund represents grant income towards the cost of providing safe and secure accommodation for our residents and support services for current and former residents.

The Wallis House Fund represents various donations and tax recovered during the course of the financial year. These funds have been used in this financial year specifically to provide support for the Wallis Bedsit residents.

The Pilgrim project fund represents a donation received (and tax recovered) given for a short service for older teenagers and young adults with learning disabilities.

The Forest School fund represents funds given for setting up the Forest School.

The Winter health initiative fund represents funds given for an information session covering winter health advice.

The Building fund represents funds given towards the cost of building projects and building maintenance.

18 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Tangible assets
720,248
-
Investments
131,361
-
Current assets/(liabilities)
37,341
6,250
888,950
6,250		 Total
2025
£
720,248
131,361
43,591
895,200

CHRISTIAN FAMILY CONCERN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Analysis of net assets between funds (Continued)
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Tangible assets 756,433 - 756,433
Investments 134,640 - 134,640
Current assets/(liabilities) 78,639 6,250 84,889
969,712 6,250 975,962

19 Designated funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Balance at
1 April 2024
£
Tangible Fixed Assets
Reserve
756,433
Cashflow
100,000
Development
50,000
906,433
Balance at 1
April 2023
£
Tangible Fixed Assets
Reserve
409,300
Revaluation reserve
5,008
Cashflow
45,000
Contingencies
95,000
Refurbishment
37,500
Development
100,000
691,808		 Movement in funds
Income
Expenditure
Gain
£
£
£
-
-
-
-
-
-
-
-
-
-
-
-
Movement in funds
Income
Expenditure
Gain
£
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Transfers
Balance at
31 March 2025
£
£
(36,185)
720,248
-
100,000
-
50,000
(36,185)
870,248
Transfers
Balance at 31
March 2024
£
£
347,133
756,433
(5,008)
-
55,000
100,000
(95,000)
-
(37,500)
-
(50,000)
50,000
214,625
906,433		 Transfers
Balance at
31 March 2025
£
£
(36,185)
720,248
-
100,000
-
50,000
(36,185)
870,248
Transfers
Balance at 31
March 2024
£
£
347,133
756,433
(5,008)
-
55,000
100,000
(95,000)
-
(37,500)
-
(50,000)
50,000
214,625
906,433
906,433

CHRISTIAN FAMILY CONCERN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2025
£
8,654
19,690
28,344		 2024
£
8,279
25,717
33,996

The lease payments recognised as an expense during the year were £8,654 (2024: £8,279 ).

21 Cash (absorbed by)/generated from operations 2025 2024
£ £
Deficit for the year (80,762) (33,204)
Adjustments for:
Investment income recognised in statement of financial activities (7,705) (5,900)
Fair value gains and losses on investments 3,279 (1,085)
Depreciation and impairment of tangible fixed assets 54,666 55,740
Movements in working capital:
(Increase) in debtors (24,002) (9,013)
(Decrease)/increase in creditors (12,838) 27,361
Increase in deferred income 27,969 -
Cash (absorbed by)/generated from operations (39,393) 33,899

22 Analysis of changes in net funds

The charity had no material debt during the year.