REGISTERED CHARITY NUMBER: 294196
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 FOR
CHURCH OF CHRIST THE KING
Keswick Accountancy Limited Chartered Certified Accountants 16 Hawkwood Maidstone Kent ME16 0JQ
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CHURCH OF CHRIST THE KING
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
| Page | |
|---|---|
| Report of the Trustees | 3 to 7 |
| Independent Examiner's Report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the Financial Statements | 11to 16 |
| Detailed Statement of Financial Activities | 17 |
CHURCH OF CHRIST THE KING CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
CHURCH OF CHRIST THE KING
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
The Trustees present their reports with the financial statements of the Charity for the year ended 31[st] August 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Advancement of the Christian Faith, Advancement of education of Christian principles and values Relief of persons in conditions of hardship or distress
Significant activities
The Church aims to provide a place where ordinary people can come for worship, pray, learn about the good news of Jesus and to develop their Christian faith. We achieve this through
Monthly prayer meeting. That provides prayer support, teaching and pastoral care for those living within the community, and prayer for our community.
Through initiative such as “Coffee Junction”, the church aims to provide outreach to those in the community who do not regularly attend church services. The Charity maintains a building to support this work comprising a main meeting space, kitchen, toilets and a number of meeting rooms as well as an office.
Worship, Prayer, and Teaching. The church holds a main meeting each Sunday morning. Tea and coffee are served free of charge both before and after the service. During the morning meeting a crèche area is available for ages 0 4 and separate classes are run for Junior Church (ages 5- 11) and Youth (ages 11-17) all staffed by volunteers.
A video recording of the service is made available to watch on Youtube from Sunday afternoon each week.
Men and woman’s socials and other groups.
Monthly discipleship/training meeting (Tuesday Evening)
Lectio Course run three times during the year.
Mission and Evangelism
Running weekly Sunday and mid-week gatherings and social events
A weekly Community Café (Coffee Junction) runs on Fridays between 12.30 and 2.30pm. The café provides a warm, welcoming space for anyone from the community to attend, and offers free hot drinks and cake/snacks.
Youth Work
A Youth Group is run every other Friday for 11 – 18 year-olds attended by around 15 young people. The group is a mix of games, discussion, teaching and worship as well as outings during school holidays.
In August 2025 a group of 12 young people from the church Youth Group, along with four Youth Leaders, attended the Newday Youth Conference. Newday is one of the largest Christian events for young people that takes place in the UK each year. The event runs over 6 days at the Norfolk Showground near Norwich and attracts thousands of young people aged 12-18 from all over UK and Europe, to learn about and worship God and camp out together.
OBJECTIVES AND ACTIVITIES (continued)
Public Benefit
The above activities have been agreed by the Trustees having regard to the public benefit guidance issued by the Charities Commission.
Grant making
The Charity aims to give away approximately 10% of its income to other churches and organisations within the UK and abroad for special projects consistent with the objects of the Charity.
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CHURCH OF CHRIST THE KING
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
Volunteers
Apart from one full time leader, one part time leader, and one part time pastoral assistant all activities are staffed by volunteers from the Church membership.
ACHIEVEMENT AND PERFORMANCE
Employment
• Employment (full time ) Leader, Jamie Lee Employment (part time) Leader, Rachel Lee Fiola Thomas 1 day per week up until July 2025
Mission, Pastoral and Evangelism
Midweek community and support groups, run by volunteers are places where friendship, encouragement and support are provided. The following are some of the groups that have run through the year: Monthly worship meeting Lectio course run three times Monthly discipleship/training course
• Joy Group • Book Club – Meeting every six weeks.
- Film night (every six weeks)
• Ladies nights (Once a term Men’s socials (Quarterly breakfasts) Christmas Celebration and other calendar events Ie. Easter and Pentecost
In September 2023 a community café “Coffee Junction” opened on Friday lunch times in the building. The café was registered with the council and following an inspection, was awarded a “5” Cleanliness rating. The café offers free tea, coffee, and cakes to anyone from the local area.
Grant Making
Grants were made to:
Dream Revolution (on-line training app encouraging spiritual growth and maturity) STEPS GLOBAL (A charity offering courses to help people break free of unhelpful behaviour patterns)
ACHIEVEMENT AND PERFORMANCE (continued)
Other Activities
Repair and upkeep to the building owned by the Charity where many activities take place. Specifically, in December 2024 Repairs were made to the Church roof.
Providing Support to people on the Steps course through Co-facilitating a lead Pastors course, and the production of the Steps Podcast.
A Nepalese Church hires the building on a Sunday and the Church has provided support to the leaders.
Fundraising activities
All funds are obtained from voluntary contributions from Church members and visitors. We also receive a monthly gift from another Church. The young people put on a fundraising meal to raise money towards the cost of going to the NewDay camp.
FINANCIAL REVIEW
Reserves Policy
The Charity seeks to hold reserves of £15,000 to cover essential expenditure over a three-month period (e.g. Salaries, utilities, building loan repayments etc)
Funds in deficit
No funds are materially in deficit.
Church Finances
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CHURCH OF CHRIST THE KING
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
Due to a reduction in income over a two year period from 2021 to 2023, a review of the church finances was undertaken and in consultation with the Church Leadership Team, the following adjustment in paid working hours from April 2023 were agreed:
Jamie Lee – Reduced hours from 5 days per week to 4 days per week Rachel Lee – Reduced hours from 3 days a week to 2 days per week Fiola Dixon – Retained on 1 day per week
This adjustment meant income and expenditure was in balance from April 2023. In October 2023 the Trustees agreed that the reduction in Jamie’s income from April 2023, should be repaid as funds allow. A formula for payment of the back pay was agreed with the Trustees and the Treasurer, which shared any excess income for each month between increasing the churches reserve (which had fallen below the desired level) and paying the back pay. Due to receipt of a number of gifts, it was possible to pay Jamie’s salary in full up until March 2024 with the reserve being at around £7000. However, the payment of salary continued at 4 days per week from April 2024.
With a further increase in income, and completion of the Building Loans in November 2024 and March 2025, the Trustees agree to restore Jamie’s salary to 5 days from September 2024 and the outstanding backpay (April 2024 – August 2024) was repaid in full by January 2025.
Expenditure
Payment of salaries
Expenditure has been made during the year to provide resources for weekly church meetings, Children’s Work and Youth Work
Expenditure on loan repayments for the building and upkeep of the building where the majority of the Charity’s activities take place.
All loan repayments for the building were completed in March 2025, and the Charity now has no outstanding loans.
STRUCTURE GOVERNANCE AND MANAGEMENT Governing Document
The Charity is controlled by the governing document, a deed of trust and constitutes an unincorporated charity. Declaration of Trust dated 1st December 1985
Recruitment and appointment of new Trustees
Trustees are selected and appointed by the church leaders. A Trustee will be a committed member of the church who adheres to the “Statement of Faith” contained within the 4th schedule of the “Declaration of Trust” and whose life and actions are consistent with the “objects and purposes” of the Charity.
Induction and training of new Trustees
New Trustees are supplied with a copy of the governing document and the Charities Commission document CC3 ‘The Essential Trustee ’. An induction session with a Leader and existing Trustees is convened to go through the role and to address any questions and concerns. If a Trustee is being asked to be involved or to take responsibility in a specific area i.e. Safeguarding then additional training is arranged as appropriate, and if necessary with an outside body.
Risk management
The Trustees have a duty to identify and review risks to which the Church are exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
A part time accountant undertakes the day-to-day management of the Charity’s finances. The Chair of Trustees is in regular contact with the accountant to ensure any issues regarding the financial health of the Charity are addressed.
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CHURCH OF CHRIST THE KING
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
The Board of Trustees meet on a regular basis (minimum 3 times per year) to review the charities financial status and to make necessary adjustments to future spending plans, to ensure the Charity’s expenditure and income are correctly balanced.
The Charity maintains a building, 46 Lakedale Road, London SE18 1PS, to support this work comprising a main meeting space, kitchen, toilets and a number of meeting rooms as well as an office. The building is fully insured. The Charity is overseen by the Church Leaders. Grant making is reviewed by the Trustees taking account of the current and expected levels of expenditure and income. All adults working with children and vulnerable adults undergo a Disclosure and Barring (DBS) check. Training in Child Protection policies are given to new volunteers and the policies are reviewed on a regular basis. First Aiders have been identified amongst the members of the Church. Monthly Health and Safety checks are undertaken of the building and details recorded. Any issues identified are raised with the appropriate person to for action and rectification. Fire evacuation plans are in place.
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CHURCH OF CHRIST THE KING
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
REFERENCE AND ADMINTRATIVE DETAILS
Registered Charity Number
294196
Principle address
46 Lakedale Road Plumstead London SE18 1PS
Trustees
Mr T Endersby – Chair (until 1 July 2025) Mr Jamie Lee – Chair (Appointed 1 July 2025) Jo Aitkin (appointed 1st January 2025) Martin Ofeosi Baillie (appointed 27 July 2025) Ashley Beecham (appointed 20 July 2025) Rachel Lee (appointed July 1 2025) Stepheny Mayer (appointed July 1 2025) Jason Ramalingum (appointed July 20 2025) Mrs P Marshall (resigned 15th September 2024) Hople Thane (appointed 01 June 2023)
Independent examiner
Keswick Accountancy Limited Chartered Certified Accountants 16 Hawkwood Maidstone Kent ME16 0JQ
Approved by the Board of Trustees on 30[th] June 2025 and signed on its behalf by:
………………………………………. Jamie Lee – Chair of Trustees
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHURCH OF CHRIST THE KING
Independent examiner's report to the trustees of Church of Christ the King
I report to the charity trustees on my examination of the accounts of Church of Christ the King (the Trust) for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
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 giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do 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.
Sam Crabbe Keswick Accountancy Limited Chartered Certified Accountants 16 Hawkwood Maidstone Kent ME16 0JQ
26 June 2025
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CHURCH OF CHRIST THE KING
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 94,984 Charitable activities General activities 5,676 Investment income 2 8,062 108,722 EXPENDITURE ON Charitable activities General activities (101,033) NET INCOME 7,689 RECONCILIATION OF FUNDS Total fund brought forward 103,834 TOTAL FUNDS CARRIED FORWARD 111,523 |
Restricted funds £ - - - - - - - - |
2025 Total Funds £ 94,984 5,676 8,062 108,722 (101,033) 7,689 103,834 111,523 |
2024 Total Funds £ 89,412 8,880 9,670 |
|---|---|---|---|
| 107,962 (106,009) |
|||
| 1,953 101,881 |
|||
| 103,834 |
The notes form part of these financial statements
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CHURCH OF CHRIST THE KING
BALANCE SHEET
FOR THE YEAR ENDED 31 AUGUST 2025
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 7 105,283 CURRENT ASSETS Debtors 8 5,780 Cash at bank and in hand 12,100 17,880 CREDITORS Amounts falling due within one year 9 (11,640) NET CURRENT ASSETS 6,240 TOTAL ASSETS LESS CURRENT LIABILITIES 111,523 CREDITORS Amounts falling due within one year 10 - 111,523 FUNDS Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - - - - - - - - |
2025 Total Funds £ 105,283 5,780 12,100 17,880 (11,640) 6,240 111,523 - 111,523 111,523 - 111,523 |
2024 Total Funds £ 108,564 7,584 7,938 15,522 (16,285) (763) 107,801 (3,967) |
|||
|---|---|---|---|---|---|---|
| 103,834 103,834 - |
||||||
| 101,834 |
The financial statements were approved by the Board of Trustees and authorised for issue on 30 June 2026 and were signed on its behalf by:
Mr Jamie Lee - Chair of Trustees
Jo Aitkin - Trustee
The notes form part of these financial statements
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CHURCH OF CHRIST THE KING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the yearend date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Improvements to the building - 5% Church contents - 10% Office equipment - 20% Audio and visual equipment - 8-10%
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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CHURCH OF CHRIST THE KING
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2025
2. INVESTMENT INCOME
| 2. INVESTMENT INCOME Rents received 3. OTHER INCOME Interest received |
2025 £ 7,990 2025 £ 72 |
2024 £ 9,670 |
| 2024 £ - |
4. TRUSTEES' REMUNURATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024
5. STAFF COST
The average monthly number of employees during the year was as follows
| Minister Administration |
2025 1 2 3 |
2024 1 2 3 |
|---|---|---|
No employees received emoluments in excess of £60,000.
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CHURCH OF CHRIST THE KING
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds Restricted funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 89,183 229 Charitable activities General activities 8,880 - Investment income 9,670 - Other income - - 107,733 229 EXPENDITURE ON Charitable activities General activities 105,780 229 NET INCOME 1,953 - RECONCILIATION OF FUNDS Total fund brought forward 101,881 - 103,834 - 7.TANGIBLE FIXED ASSETS Improvements Fixtures Freehold to and property property fittings £ £ £ COST At 1 September 2024 74,000 69,647 24,211 Disposals - - (375) At 31 August 2025 74,000 69,647 23,836 DEPRECIATION At 1 September 2024 - 38,483 20,811 Charge for the year - 3,482 71 Disposals - - - At 31 August 2025 - 41,965 20,882 NET BOOK VALUE At 31 August 2025 74,000 27,682 2,954 At 31 August 2024 74,000 31,310 3,254 |
Total funds £ 89,412 8,880 9,670 - 107,962 106,009 1,953 101,881 103,834 Totals £ 167,858 (375) |
|
|---|---|---|
| 167,483 | ||
| 59,294 3,553 - |
||
| 62,847 | ||
| 104,636 | ||
| 108,564 |
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CHURCH OF CHRIST THE KING
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other debtors 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank loans and overdrafts (see note 11) Taxation and social security Other creditors 10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Bank loans (see note 11) 11. LOANS Amounts falling due within one year on demand: Bank loans Amounts falling due within one and two years: Bank loans - 1-2 years 12. MOVEMENT IN FUNDS At 1.9.24 £ Unrestricted funds General funds 103,834 Restricted funds Restricted donations - TOTAL FUNDS 103,834 |
2025 £ 5,780 2025 £ - 1,720 9,920 11,640 2025 £ - 2025 £ - - Net Movement in funds £ 7,689 - 7,689 |
2024 £ 7,584 2024 £ 13,186 1,338 1,761 16,285 2024 £ 3,967 2024 £ 13,186 3,967 At 31.8.25 £ 111,523 - 111,523 |
|---|---|---|
Net movement in funds, included in the above are as follows:
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CHURCH OF CHRIST THE KING
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2025
12. MOVEMENT IN FUNDS - continued
| Unrestricted funds General funds Restricted funds Restricted donations TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General funds Restricted funds Restricted donations TOTAL FUNDS Unrestricted funds General funds TOTAL FUNDS A current year 12 months and prior year 12 months combined position is Unrestricted funds General funds TOTAL FUNDS |
Incoming Resources Movement resources expended in funds £ £ £ 108,722 (101,033) 7,689 - - - 108,722 (101,033) 7,689 Net At Movement At 1.9.23 in funds 31.8.24 £ £ £ 101,881 1,953 103,834 - - - 103,080 1,953 103,834 Incoming Resources Movement resources expended in funds £ £ £ 107,962 (106,009) 1,953 107,962 (106,009) 1,953 as follows Net At Movement At 1.9.22 in funds 31.8.25 £ £ £ 101,881 9,642 111,523 101,881 9,642 111,523 |
Incoming Resources Movement resources expended in funds £ £ £ 108,722 (101,033) 7,689 - - - 108,722 (101,033) 7,689 Net At Movement At 1.9.23 in funds 31.8.24 £ £ £ 101,881 1,953 103,834 - - - 103,080 1,953 103,834 Incoming Resources Movement resources expended in funds £ £ £ 107,962 (106,009) 1,953 107,962 (106,009) 1,953 as follows Net At Movement At 1.9.22 in funds 31.8.25 £ £ £ 101,881 9,642 111,523 101,881 9,642 111,523 |
Incoming Resources Movement resources expended in funds £ £ £ 108,722 (101,033) 7,689 - - - 108,722 (101,033) 7,689 Net At Movement At 1.9.23 in funds 31.8.24 £ £ £ 101,881 1,953 103,834 - - - 103,080 1,953 103,834 Incoming Resources Movement resources expended in funds £ £ £ 107,962 (106,009) 1,953 107,962 (106,009) 1,953 as follows Net At Movement At 1.9.22 in funds 31.8.25 £ £ £ 101,881 9,642 111,523 101,881 9,642 111,523 |
Incoming Resources Movement resources expended in funds £ £ £ 108,722 (101,033) 7,689 - - - 108,722 (101,033) 7,689 Net At Movement At 1.9.23 in funds 31.8.24 £ £ £ 101,881 1,953 103,834 - - - 103,080 1,953 103,834 Incoming Resources Movement resources expended in funds £ £ £ 107,962 (106,009) 1,953 107,962 (106,009) 1,953 as follows Net At Movement At 1.9.22 in funds 31.8.25 £ £ £ 101,881 9,642 111,523 101,881 9,642 111,523 |
|---|---|---|---|---|
| as |
||||
A current year 12 months and prior year 12 months combined position is as follows
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CHURCH OF CHRIST THE KING
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
12. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
Unrestricted funds General funds TOTAL FUNDS |
Incoming Resources Movement resources expended in funds £ £ £ 216,684 (207,042) 9,642 216,684 (207,042) 9,642 |
|---|---|
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
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CHURCH OF CHRIST THE KING DETAILED STATEMENT OF FINANCIAL ACTIVITES FOR THE YEAR ENDED 31 AUGUST 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Investment income Rents received Interest received Charitable activities Income from charitable activities Total incoming resources EXPENDITURE Charitable activities Wages Sundries Depreciation of tangible fixed assets Grants to institutions Support costs Finance Bank interest Total resources expended Net income |
2025 £ 94,984 7,990 72 5,676 108,722 68,609 25,457 3,553 2,524 100,143 890 101,033 7,689 |
2024 £ 89,412 9,670 - 8,880 |
|---|---|---|
| 107,962 63,986 35,171 3,802 2,274 |
||
| 105,233 776 |
||
| 106,009 | ||
| 1,953 |
This page does not form part of the statutory financial statements
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