Charity Registration No. 283079
**GROVE FREE EVANGELICAL CHURCH FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
Contents:
Page 1 - 2 Trustees’ Report Page 3 Independent Examiner’s Report Page 4 Receipts & Payments Account Page 5 Statement of Assets & Liabilities Page 6 - 8 Notes to the Accounts
David Cooke & Co Chartered Accountants 5 Briar Close Banbury Ooxon. OX16 9DS
Page 1
## **GROVE FREE EVANGELICAL CHURCH**
## **TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025**
The trustees have pleasure in presenting their report and the Financial Statements of the Church for the year ended 31 March 2025.
## **Reference and Administrative Details**
The Church is a Registered Charity no. 283079. The address is: Grove Free Evangelical Church, c/o 1 Syacamore Walk, Grove, Wantage, OX12 0BW.
The charity trustees for the purpose of these accounts comprise the Elders and Deacons of the Church. The Elders and Deacons during the year were as follows:
Mr Terry Randall (Chairman) Mr Roger Middlebrook (Pastor) Mr Adrian Kerr (Treasurer)
## **Objectives and Activities**
The Church’s aims are to spread the gospel of the Lord Jesus Christ and to edify the congregation through the preaching and teaching of the Word of God, and the circulation of good Christian literature. The Church’s vision is to build a community of people who live out God’s purposes.
The trustees have had due regard to the guidance issued by the Charity Commission relating to public benefit, and the Church provides this in a number of ways:
- By the provision of public worship services;
- By holding meetings for teenagers and young people; and
- By its support of mission works in other parts of the world.
## **Structure, Governance and Management**
The Church is governed by its Constitution, which was last amended and issued to members in January 2022. The Elders and Deacons are elected by the Church Meeting, and are responsible for leadership of the church. The Elders and Deacons meet regularly to effect proper control of all arrangements for the running of the church.
fROVl*. TrRF.F. r.VANGI:.I.ICAI. CIIURCII
TRIJ.STI:.I=..S RI.-PORT FOR TIIL YI.:AR F.NDED 31 MARC.H 2025 (Cc)nL.)
Achievements and Performance
ThL. C.IILlI-ch'5 main work is carriL,d oiii ihrijugh ils own Sunday servicL'S. Inid-WL'L.k BililL'
.study and prayer meeting. Other meetiiig5 were convened for individual group% siicli a
ynLing t?onagers, wnmen, men and young adults. I'he rhiirch Jl.%n %uppnrLs mi.s.SlQll&ll-y
woi-k iii various place.%.
Public Benefit
Iii carrying out its 2Ctivities in ihL' year under revicw, ilie trustees havc. had rL'yarcl lu
tlie public benelil gliidance issiied by the ('harity l.omniission, and are saii.£fiLTrd I lifil Il)e
acliviLics menLioned above have all heen (or the puhlic benefit.
inancial ReviLBW
unds are used to pay the rent for the building.s ihe Chui-ch uses for meeLiiip5, lo
511ppoI'I M issionary organisaiion5, to provide lileraliire and to (lind various projL'il%. A
sliown in ihL. .SLatement ol binai?cial AitiviLiLs on paEL 4. thL're was a surplus ol. jiisl
OVLr £.400 (2024.. deficit £800. Overall, the financial statp of alfairs of the Cliiii'cli ].%
Colisidered io be sati5faclory.
On behalf ufthe F,Iders & Deacoiis
DalLb:
Page 3
## **INDEPENDENT EXAMINERS REPORT**
## **TO THE TRUSTEES OF GROVE FREE EVANGELICAL CHURCH**
I report on the accounts of the Church for the year ended 31 March 2025, which are set out on pages 4 to 8.
## **Respective responsibilities of trustees and independent examiner**
The church's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year (under section 44(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.
It is my responsibility to:
- Examine the accounts under section 145 of the 2011 Act;
- To follow the procedures laid down in the General Directions given by the Charity
- Commissioners 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**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that, in any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities
- Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and
- content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
David Cooke MA (Oxon) FCA FCIE David Cooke and Co. Chartered Accountants 5 Briar Close Banbury, Oxon. OX16 9DS Date: 21 October 2025
Page 4
## **GROVE FREE EVANGELICAL CHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
|Note
**Receipts**
Voluntary income
Investment income
**Total incoming resources**
**Payments**
Cost of Generating Funds
2
Charitable Activities
3
Total Payments
**Excess of Receipts over Payments**
Transfers between Funds
**Net Movement of Resources**
**Total Funds brought forward**
**Total Funds carried forward**|Unrestricted
Restricted
Funds
Funds
£
£
43,653
4,470
3,919
93
47,572
4,563
282
-
47,323
4,113
47,605
4,113
(33)
450
(15)
15
(48)
465
94,429
2,399
94,381
2,864|**2025**
**Total**
**£**
**48,123**
**4,012**
**52,135**
**282**
**51,436**
**51,718**
**417**
**-**
**417**
**96,828**
**97,245**|Restated
2024
Total
**£**
41,037
4,353
45,390
562
45,626
46,188
(798)
-
(798)
97,626
96,828|
|---|---|---|---|
The notes on pages 6 and 7 form part of these financial statements.
Page 5
GROVE FREE EVANGELICAL CHURCH
BALANCE SHEET AS AT 31 MARCH 2025
Unrestricted Restricted
Funds
Funds
2025
Total
2024
Total
Note
Tangible Fixed Assets
8,459
8,459
Cash Fund5
TSB Account
CCLA Deposit Fund (Building Fund)
CCLA No.2. Account
9.805
880
1,984
10,685
1.984
78,069
11,604
1,891
84.150
78.069
87.874
2,864
90,738
97,645
Liabilities
Due within one year:
PAYE & pension contributions due
Accrua15
1,477
475
1,477
475
367
450
1,952
1,952
817
Net Current Assets
85.922
2.864
88,786
96,828
Net Assets
94,381
2,864
97,245
96,828
Financed By:
Accumulated Funds
94.381
2.864
97,245
96,828
Approved on .
1211012025
(date)
Treasurer
Elder
The notes on pages 6 and 7 forni part of these financial statements.
Page 6
## **GROVE FREE EVANGELICAL CHURCH**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025**
## **1. Accounting Policies**
The following accounting policies have been used consistently in dealing with items which are considered material in relation to the Church's Financial Statements.
## (a) Accounting Convention.
The Financial Statements are prepared under the Historical Cost Convention and in accordance with the Charities SORP (FRS102).
## (b) Income.
Donations represent cash received during the year.
Investment income comprises interest received from money in deposit accounts.
## (c) Expenditure
The cost of generating funds are costs incurred in promoting the Church and its work. Charitable Activities Expenditure comprises all expenditure directly related to the Church's objects, including governance costs.
|**2. Costs of Generating Funds**
Advertising & Publicity
**3. Charitable Activities**
Staff costs (note 6)
Visiting speakers' fees
Website/Zoom expenses
Other Ministry & Missions (note 4)
Accommodation
Insurance
Administration expenses
Equipment expenses
Subscriptions & Licences
Miscellaneous expenses
Book-keeping
Other professional services
Independent Examination
Depreciation|Unrestricted
Restricted
Funds
Funds
£
£
282
-
26,630
-
996
-
719
-
8,547
4,113
4,273
-
563
-
94
-
595
-
1,027
-
217
-
277
-
80
-
485
-
2,820
-
47,323
4,113|**2025**
**Total**
**£**
**282**
**26,630**
**996**
**719**
**12,660**
**4,273**
**563**
**94**
**595**
**1,027**
**217**
**277**
**80**
**485**
**2,820**
**51,436**|2024
Total
**£**
562
23,503
378
693
12,695
5,508
507
235
-
1,366
18
273
-
450
-
45,626|
|---|---|---|---|
Page 7
## **GROVE FREE EVANGELICAL CHURCH**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Cont.)**
|**4. Other Ministry and Missions**
Missions expenses
Outreach & Discipleship
Cornerstone Christian Centre
Streetpastors
Other donations
Catering
**5. Employee & Trustee information**
Wages, salaries & social security costs
Pastor's expenses
Training costs|Unrestricted
Restricted
Funds
Funds
£
£
2,400
4,113
98
-
3,600
-
1,300
-
280
-
869
-
8,547
4,113
25,603
-
232
-
795
-
26,630
-|**2025**
**Total**
**£**
**6,513**
**98**
**3,600**
**1,300**
**280**
**869**
**12,660**
**25,603**
**232**
**795**
**26,630**|2024
Total
**£**
7,470
-
3,600
1,100
100
425
12,695
22,643
638
222
23,503|
|---|---|---|---|
The average number of persons employed during the year was 1 (2024: 1). No employee received remuneration in excess of £60,000 p.a. No trustee received any remuneration, apart from Mr Middlebrook for his work as the pastor of the church.
There were no related party transactions, apart from donations given in the usual course of the life of the church.
|**6. Fixed Assets**
Cost
Brought forward
Additions
Carried forward
Depreciation
Brought forward
Charge for year
Carried forward
NetBookValue
31 March 2025
31 March 2024||Equipment
-
11,279
11,279
-
2,820
2,820
**8,459**
-|Other
-
-
-
-
-
-
**-**
-|Total
-
11,279
11,279
-
2,820
2,820
**8,459**
-|
|---|---|---|---|---|
Page 8
## **GROVE FREE EVANGELICAL CHURCH**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Cont.)**
|**7. Restricted Funds**
Building Fund
Bernals Fund
Brixeys Fund
Food Bank
Hookers Fund
OMF
Open Doors
TEAR Fund
Viva Fund
World Vision||Brought
forward
1,891
-
-
-
150
-
-
-
358
-
2,399|Incoming
Resources
93
1,645
440
250
1,003
25
75
285
-
747
4,563|Outgoing
Resources
-
(1,365)
(440)
-
(803)
(25)
(75)
(300)
(358)
(747)
(4,113)|Transfer
**-**
-
**-**
**-**
**-**
**-**
**-**
15
**-**
**-**
15|Carried
forward
1,984
280
-
250
350
-
-
-
-
-
2,864|
|---|---|---|---|---|---|---|