## **Trustee's Annual Report for the Friends of St Helen Abingdon (FOSH)** This report outlines the activities and financial performance of the Friends of St Helen Abingdon (FOSH), Charity Registration 296638, for the year ended December 2024 The charity is linked to the Trust for the Development of St Helen's Church (T4DOSH). Both charities share similar objectives, and their accounts are combined for reporting purposes. ## **The Trustees as at 31[st] December 2024 were:** David Pope Linda Hobbs Robert Bough There was a vacancy in the trustee board because the Incumbent of the Parish of St Helen’s is an _ex officio_ trustee of the Charity, but the Incumbency was vacant as at 31[st] December 2024. The Charity is governed by a deed of Trust dated 31[st] March 1987 as amended by supplemental deeds dated 9[th] October 2007, 20[th] March 2015 and 26[th] June 2018. ## **Objectives and Activities** The primary purpose of FOSH is the advancement of the Christian religion through the repair, maintenance, improvement, and embellishment of the fabric of St Helen's Church for public worship. Activities undertaken to meet these objectives include fundraising through membership fees, donations, and running a shop and issuing grants to St Helens Church to assist with the cost of repairs to the fabric of the church. ## **Achievements and Performance** In 2024, the charity experienced an increase in income compared to the previous year, with total income rising to £29,326 from £12,772 in 2023. This was largely due to an increase in donations to £13,368, mainly into the Lighting Fund, but also membership fees, a gift aid claim, and steady investment income of £12,627. Shop income also increased to £3,332, as income from 2023 and 2024 was recovered. Expenditure for the year decreased to £3,442, compared to £6,273 in 2023. The charity granted £1,457 towards a lighting scheme, a reduction from the £5,553 allocated in the prior year. An increase in expenditure for shop stock to £1,985 was noted, which included the cost of the successful St Helens Calendar. The result of these changes was a surplus of income over expenditure of £25,885, a substantial increase from the £6,498 surplus reported in 2023. The Charity plans to provide substantial grants towards St Helen’s lighting scheme in the near future. ## **Financial Review** The combined total net assets for both charities at the end of 2024 were £456,493, a notable increase from £421,809 at the end of 2023. The charity’s investments were valued at £374,848, providing a net gain of £8,799, which is mainly attributed to a stable stock market. Funds held in deposit and cash accounts totalled £83,101, benefiting from high interest rates. The charity does not have a formal reserves policy but maintains sufficient investments to support its core activities for the foreseeable future. The total net assets of T4DOSH at the end of 2024 were £14,794. The trustees are responsible for the maintenance and integrity of the information published regarding the charity The trustees are ex-officio members of the Friends membership operated by the charity, but they have no beneficial interest in the charity. ## **Independent Examiner** Mary Foster, FMAAT LLB was appointed as the independent examiner during the year and has expressed their willingness to act in that capacity. Approved by the trustees on 15th October 2025. And signed on their behalf by David Pope 15.10.2025 ## **[Name & Date]** The Parish Office St Helens Court Abingdon OX14 5BS T4DOSH T4Light TBAPT A2024 A2023 Fund code FOSH ## **Friends of St Helen's, including linked charity, Trust for the Development of St Helen's Church Statement of Financial Activities Year end 31 December 2024** |**Income and endowments**
Income from donations and legacies;
Income from charitable activities;
Income from other trading activities;
Investment income
Other income;
**Income and endowments**
**Expenditure**
Expenditure on raising funds;
Expenditure on charitable activities;
Other expenditure;
**Expenditure**
**Net Income / (Expenditure)**
Gains/(losses) on investments
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward 31 December 2024**|**FOSH General**
**Fund T4DOSH total**
**Trust For The**
**Development**
**Of St Helen's**
**Church**
**Lighting Fund Baptistry Fund**
**2024 Total**
**Funds**
**2023 Total**
**Funds**
£
£
£
£
£
£
£
1,368
12,000
0
12,000
0
13,368
1,170
0
0
0
0
0
0
0
3,332
0
0
0
0
3,332
583
12,280
347
347
0
0
12,627
11,018
0
0
0
0
0
0
0| |---|---| ||16,979
12,347
347
12,000
0
29,326
12,772| ||(1,985)
0
0
0
0
(1,985)
(718)
(139)
(1,318)
0
(1,318)
0
(1,457)
(5,555)
0
0
0
0
0
0
0| ||(2,124)
(1,318)
0
(1,318)
0
(3,442)
(6,273)| ||| ||14,855
11,029
347
10,682
0
25,885
6,498| ||8,799
0
0
0
0
8,799
29,975| ||23,654
11,029
347
10,682
0
34,684
36,473
418,045
3,764
3,264
0
500
421,809
385,336| ||441,699
14,794
3,611
10,682
500
456,493
421,809| ## **Balance sheet as at 31 December 2024** |**Fixed Assets**
Investments
**Fixed Assets**
**Current assets**
Deposit accounts
Cash at bank and in hand
**Current assets**
**Liabilities**
Creditors: Amounts falling due within one year
**Net current assets**
**Total net assets**
**The funds of the charity**
Unrestricted Funds
Restricted Funds
**Total charity funds**|**FOSH General**
**Fund T4DOSH total**
**Trust For The**
**Development**
**Of St Helen's**
**Church**
**Lighting**
**Fund**
**Baptistry**
**Fund**
**2024 Total**
**Funds**
**2023 Total**
**Funds**
£
£
£
£
£
£
374,848.04
0.00
0.00
0.00
0.00
374,848.04
366,049.04| |---|---| ||374,848.04
0.00
0.00
0.00
0.00
374,848.04
366,049.04
52,282.20
4,005.90
3,505.90
0.00
500.00
56,288.10
49,216.27
11,919.78
12,105.38
105.38
12,000.00
0.00
24,025.16
12,604.59| ||66,989.98
16,111.28
3,611.28
12,000.00
500.00
83,101.26
61,820.86
138.98
1,317.66
0.00
1,317.66
0.00
1,456.64
6,060.84| ||441,699.04
14,793.62
3,611.28
10,682.34
500.00
456,492.66
421,809.06| ||| ||441,699.04
14,793.62
3,611.28
10,682.34
500.00
456,492.66
421,809.06| ||441,699.04
441,699.04
411,591.39
14,793.62
3,611.28
10,682.34
500.00
14,793.62
16,645.18| ||441,699.04
14,793.62
3,611.28
10,682.34
500.00
456,492.66
428,236.57| ||-
-
-
-
-
-
-| File: 2024 FOSH SOFA ^0 Chart only SOFA Printed 15/10/2025 CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trustees On accounts for the year ended Charity no lif any) Set out on pages I report to the trustees on my examination of the accounts of the above charity (Ihe Trust") for the year ended Responsibilities and basis of report As the charitys trustees, you are responsible for the preparation of the accounts in accordan￿ 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 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(51{b) of the Act. Independent ￿he chanty's examiner's statement undertake applica ross income exceeded £250,000 an am qua examination being a qualrfied mber of li sert name of listed body] elete I l rfnot applic le. I have completed my examination. I confim that no material matters have come to my attention in connection with the examination (other than that disclosed below ") which gives me cause to believe that in, any material respect- the accounting records were not kept in accordance wrth section 130 of the Chartlies Act: or the accounts did nol accord V￿th the accounting records,. or the accounts did not comply wth the applicable requirements con￿mIng the form and content of accounts set out in Ihe Charities {Accounls 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 con￿M$ and have come across no other matters in connection with the examination to vthich attention should be drawn in this report in order to enable a proper underslanding of the accounts to be reached. Please delete Ihe words in the braGkets rfthey do not apply. Signed: Date: Name: Relevant professional qualificationls) or body IER Oct 2018 (if any): Address". (-LA T Its FLgLJI£ LIS OXI Section B Disclosure Only complete if the examiner needs to highlight material matters of con￿rn (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER Oct 2018 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examination of charity accounts checklist {CC32a) A recommended checklist for examiners This checklist is not suitable for the examination of voluntary group accounts. 1. Self-assessment checklist The questions in this checklist are designed to help the examiner to undertake their independent examination in accordance with the legal requirements and good practice recommendations set out in the Commission's guidance on Independent examination of charity accounts: Directions and guidance for examiners (CC32). The examiner is recommended to use the checklist alongside the Directions for independent examination. Not all the checks listed will apply in the case of every independent examination and so the checklist is not a substitute to the examiner using their own judgment as to what is necessary. The prompt 'step done. may prompt a 'yes' or'no.. A'no. answer does not always indicate a problem because it may simply be that the step was either not applicable or found not to be necessary to the examination undertaken in which case the words 'not applicable, or'not necessary might be entered in place of a working paper reference. Some answers may be 'no' because the evidence or infomiation that was needed could not be obtained and this will need to be considered when the examiner makes their report. It is recommended that all the steps for each Direction are completed with a working paper referen￿ added. It may be that the examiner completes the checklist as they go through the examination or as a completeness Check at the end as they bring their examination to a conclusion and prepare their report. There is no legal requirement to use this checklist and examiners may substitute their own checklist or take an alternative approach. If the checklist is completed it is recommended that this fomis part of the formal record of their independent examination undertaken and is kept in the file of examiner's working papers. 2. Checklist The Directions and documentation Step done? Working paper reference Direction 1: Check whether the charity is eligible to have an inde endent examination Checked the charity a dit threshold applying to the accounts to be reviewed 2Th1 o¢)0 Checked an audit is not re uired for an er reason Confirmed the chari is eli ible for inde endent examination Confirmed the amount of the charity's income to figure shown the accounts (including any branches) and confimied that income and assets are below the audit threshold or, rf applicable, obtained a copy of the letter from the Commission rovin an audit dis ensation If the charity has one or more subsidiaries confirmed that group accounts are not re uired b law If a charitable company checked that the audit exemption statement has been made If applicable, rechecked the threshold calculation during the examination If the charity's income is more than £250.000 confimied that the examiner is a member of one of the lisled bodies If applicable, informed the trustees that the charity is not ible for an inde endent examination If receipts and payments accounts have been prepared. checked that the charity's gross income is less than £250.000 and that it is not a com an If receipts and payments accounts have been prepared. check that there is no requirement to prepare accruals accounts in the chari overnin document or for an other reason If applicable, informed the trustees that the charity is not ible to re are recei ts and ments accounts Direction 2: Check for any Conflict of interest that prevents the examiner from carrying out their independent examination Confirmed that there are no close personal relationships with the trustees that com romise inde endence Confirmed as having no the day to day involvement in the administration of the chari If providing olher services to the charity then confimied that all the criteria in Direction 2 necessa for inde endence are met Identified that there are no circumstances in the examiner's judgment that would reasonably lead to the perception that the examiner is not inde endent o(S- 14 'IA J4 IJ4 IIA IA ,W/A 18¥-52 Tr q-8S 186-36 2 229-18 s-70 - ?561-68 SH 12 ooaroti g+7- 1 2ga2d-20 The Directions and documentation Step done? Working paper reference Considered whether sufficiently skilled to carry out the examination and, where required. confimied membership of a listed bod If applicable, infomied the trustees that you are not eligible to car out the inde endent examination Direction 3: Record our inde endent examination File of working papers prepared to document the work undertaken (see the Direction for guidan￿ on key working ers Evidence of a ointment on file If issued, letter of en ement si ned b the trustees on file Documentation of ste sre uired b Direction 1 are all done Documentation that ste sre uired b Direction 2 are all done Anal ical review documented Areas of concern identified and noted whether Ihese were resolved or if unresolved and significant have included them in the examiner's re ort Verification and vouching prO￿dureS undertaken and any checks made are on file Co ofa roved accounts on file Co of trustees. annual re ort on file Copies of infomiation relied upon as part of the examination are on file Ifa licable, co ies of written assurances iven Recorded the conclusions drawn as an outcome of the independent examination that support the examiner's report are on file Recorded any matters of material significance about which a re ort must be made direct to the Commission Recorded whether to exercise discretion and report on relevant matters direct to the Commission Direction 4.. Plan our inde endent examination Obtained an understanding of the charity's constitution, objectives, organisational structure, the funds managed. its activilies and accountin records and s stems Planned specific examination procedures appropriate to the circumstances of the chari Reviewed whether any areas for improvement were advised to the trustees in the previous year's independent examiner's report (or audit report and management letter) and looked to see if an action taken Considered the financial risks identified and, where accruals accounts prepared, considered whether the trustees have evidence that shows that the chari isa oin concern Noted any implications for the examinerfs report and for se arate re rtin to the Commission /kt Dpj dl &C93 117Li Jg76&- 4SS 3gz2 - g.14 6￿L A£g L&-L4 cay 113 1447 R￿S l ~ The Directions and documentation Step done? Working paper reference Direction 5: Check that accounting records are kept to the re uired stsndard Checked that accounting records have been kept are complete and considered if the have been ke ttothere uired standard Asked the trustees about how they ensure the accounting records are com lete If corrections made or records created during the examination. the trustee a roval for these has been sou hl and obtained Asked the trustees rf they carried out a review of the charity's internal financial controls in the ear re orted Noted any implications for the examiner's report and for se arate re ortin to the Commission Direction 6: Check that the accounts are consistent with the accountin records Com ared the accounts with the underl accountin Checked some entries from the listing of transactions of income and expenditure to vouchers such as invoices, bank statements, and recei ts. If applicable. confirmed that the trustees have taken the necessary steps to ensure that restricted or endowed funds are correctl re orted in the accounts If additional checks were necessary, the evidence was found that showed the accounting record was complete, voucher resent, and both su orted the ent in the accounts Direction 7: If the accounts are prepared on an accruals basis and one or more related party transactions took place the examiner must check if these were properly disclosed in the notes to the accounts Checked that the disclosures required by the SORP have been made and are complete Considered whether there are any implications for the examiner s re ort and re ortin to the Commission If receipts and payments accounts prepared and a related party transaction note was provided, then checked the note for an lications for the examinerfs re ort Direction 8: Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts Checked with the trustees that the separate funds of the charity have been correctly accounted for and reported correctly in the accounts Checked the reasonableness of any significant estimates or ud ments that have been made in re arin the accounts 14 dlA records frogx The Directions and documentation Step done? Working paper reference Where accruals accounts are prepared, checked that the accounting policies adopted are consistent with the SORP and area ro riate to the activities of the chari Where accruals accounts are prepared, checked that the accounts were re ared on a oin concem basis Noted any implications for the examiner's report and for se arate re ortin to the Commission Direction g: The examiner must check whether the trustees have considered the financial circumstances of the charity at the end of the reporting period and. if the accounts are prepared on an accruals basis. check whether the trustees have made an assessment of the charity's position as a going concern when approving the accounts Asked the trustees whether they expect the charity to be able to settle outstanding invoices. bills and commitments as and when they fall due ols Asked the trustees about the reserves policy and the adequacy of the level of reserves held Where accruals accounts are prepared, checked that the trustees, have made an assessment of going concern and thal their assessment is reasonable given the information available Where accruals accounts are prepared. checked that the SORP'S disclosures about going concern have been made Noted any implications for the examiner's report and for separate reporting to the Commission Direction 10.. Check the forni and content of the accounts Where receipts and payments accounts have been prepared, checked that the charity can lawtully prepare such accounts. that all the accounting statements are present and thal the funds of the charit are correctl identified Where accruals accounts are prepared, checked that they com with the SORP and a licable accountin standard If the charity is a company, checked that the accounts also com with the a licable com an law re uirements Noted any implications for the examiner's report and for se arate re ortin to the Commission Direction 11: Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence Carried out an anal ical review ift IA The Directions and documentation Step done? Working paper reference Following the analytical review, selected material items in the accounts for further ex lanation or su ortin evidence If the accounts could be materially misstated, additional checks were undertaken and the examiner is satisfied that the item(sl identified were satisfactorily explained and correctly included in the accounts Noted any implications for the examiner's report and for se arate re ortin to the Commission Direction 12: Compare the trustees, annual report with the accounts Checked that any figure for reserves quoted in the trustees, annual re ort is not materiall inconsistent with the accounts Compared the trustees. annual report with the accounts for any material inconsistenc Noted any implications for the examiner's report and for se arate re ortin to the Commission Direction 13: Write and sign the independent examination re ort Reviewed the conclusions from the inde endent examination Considered whether the examination has identified a matter of concern that should be re orted in the examiner's re Checked that the examiner's report covers all of the matters re uired If relying on the work of others in undertaking the independent examination, the examiner is fully satisfied with their work and that work has been full documented ned and dated the examiner's re ort Reported matters of material significance direct to the Commission Exercised discretion and reported relevant matters direct to the Commission ,oIA