Company regislrAlioll numbeT'. SC093015
Ch8rily regjslratioii nuMbei- 11436
Whitchester Christian Centre
(A coiiipany limited by guarantee)
Annual K¢port and Finan¢io1 Strten￿nt$
for the Year Ended 30 Julie 2025

WhlÉchesteY Chrlstiaii Centre
Contents
Reference and Admini5ttativ¢ Dctails
TnJsle¢s' Report
2to4
Independent Exaniiii¢Vs Report
Statement of Financial A¢tivilies
Bala￿e Sljeet
7t08
Noi¢s lo the FiEJan¢ial Staiements
91019

Whitchest¢r Chrlstiatt Centre
Reference and Admlnlslrative Det#115
Trustees
H M P Miller
RRBiett
C T Brelt
T IV Hattoii
P Taylor
11436
Charlty Rex15tr8tlon Numljer
Conip&ny Reglstrallon Number
SC093015
Tl)e charity is incorporated Scotland.
Borthau8h
Hawi¢k
TD9 7LN
Reglstered Offlce
A¢¢ount8nts
Deans Aecoiinlanls And Bii$ines$ Advisors Lid
27 Nortli Bridge Sireel
Hawick
Scottish Border5
TD9 9BD
Page I

Whitchester Chj'istian Centre
Trustees, Report
The trustees, who ale directors for the pury)oses of tol￿pAttY law. present the anijllal report logetlier wryth the finaneial
ststteJienls of the ch&rilabl¢ ¢oinpany for Ilie year ended 30 JuiJ¢ 2025. It is wilh great s&dnes$ tliot we report tliat Helen
Mill¢r, long-standing Dir¢¢lor and Ttuste¢ of W]iiichest¢r Christlots Centre, died on 13111 October 2025.
Objeetlves #nd Aetli,Itles
ObJe¢ls rtiirflliiiis
The obj¢et and principal a¢tivily of the cliaritabl¢ cojnpany or¢ to advan¢¢ and pro1￿01¢ Chrislian R¢liBi¢m by-.
orgAnisillg Conferences io prov%de education and in8inieiitsn in Christian doclrine and principles And opportunity for
disa1s5ion, fell0￿￿hlP and worship ainoiig Chri5tian5 aiid iheir fri¢nd5 alld oihcr members of the publi¢=
prov*de at Ivhitcliesler or elsewhere a¢CoMn￿daI1On, ¢alering, Care and counselling. so Ihat rest, refvesliment. healin&
r¢habilitaiion. restoration, wheiher physical. Inental, eniotional or spiritual. irt the coniext of Christiatt fellowsliip and
ominunsly. niay be giveii to atjyoiie suiferiiig froni stres5 due to bereavenienl, ovenvork, n)arilal breakdown or gny
Olher Teason-.
piovid¢ #ceonvnodation #nd Catering or oiher servites for individii#ls seeking peace and solitt]de for worship and
meditalÉan and study of the ChTJslian faith or for groups wi5hiiig lo ine¢l tO8etlier lo explore the Clkristian faitli and
doclTjlIe.
The chayiiable compaiiy addresses these obje¢liv¢s by opeTaiill8 o Chrisiian Centre ai BortliAtsgh near Haw&ck in Ihe
Scottish Borders. The hoiise is open to anyone scekittg to benefjl from the ch&ritable company's objectives. The
charitable compaiiy also or8allsscs various coiifer¢Jic¢$ Jhnd a¢tivilies tbroughout Ih¢ year.
A¢hlevtmenl$ and yerformanee
During lh¢ y¢a¥ OUT in¢oJn¢ from ¢haritsbl¢ a¢livili¢s de¢Teased fToni £58,239 in 2024 to £49,912. However otlier
in¢om¢ increased to £28,718 froin £21,460 In 2024.
EXpe￿ditI1r¢ on charitable &cliviti¢s reduced compared 10 2024, froix £95,43110 £90,854.
Flnanelal i'evle
The defi¢it on unrestricted fimds for th¢ y¢ar ivas £12,082 (2024.. £13,978).
Pttllcy reserve
The trustees would Prefer to the ¢h8rity iviih 6 monilis expendiNre coyered by tlie unreslTl¢ted reserves al any lime.
Howevcr, this h4s continua noi b¢ing ih¢ c&$e Ihis year ond the ill￿ is to Inake u continued progress ttswards tliis l¢vel
ofreserves.
Whit¢hest¢r is ¢vrr¢ntly bl¢ss¢d by a lal¢nt¢d ond devoi¢d staff ieam. The directors believe that it will only be possible
to increase th¢ reserves in ihe loiig tern) if the st2ffiiig levels are iii¢reased further. However, iii¢reasing siiff increases
rixed Costs, son)e of which will be covered by addilional inconie in tlie h(ure.
We are activ¢ly seekin8 to increase our doii&tton incoijie lo help cover increased staff costs. Ive are a180 aiming to
inciease our lurtjover by IJiakir*g WliitcliseÉer's n)inistry tiiore widely known, Ihrough bcller contacts witl) churclics i
Scollartd And the north of England. We are also ￿p￿adIng oiir website and seeking to expand our social media
presen
Siru¢turei govern￿11<e And management
Noliire ofgowei'liiiix docuNieiii
The chorily is ¢ontroll¢d by its gov¢rnin8 do¢uin¢nt, ils Memoraiiduin ond Arti¢le8 and constitutes a liiniteil company
limited by guaranie¢.
Pwge 2

Whitche8t¢r Christian C¢iitre
Trustees, Report
ReeruliRieNI finrfappttliithieiilofiruslees
In accordance M4tli the Articles of Associatton. Ilie dirc¢iors may appoint a IM¢inber of the ¢harilabl¢ coTripany #s a
director either to fill a c#siiAI vacaiicy or as an addilion lo the Board provided thal tli¢ m2Xjtnum Duinb¢r of len 15 nol
exceeded. No person who is Iiot R member of the chari19ble ¢ompany sholl ill atty cir¢uinstiiices be eligible lo liold
offjte as a director. Applications for niembership $hall be open lo persons iyho are engaged in supporting and ￿rtherIng
in any way Ihe eliAriiabl¢ cOMpan￿S objects at)d su¢h oihcr persoms as the Board shall invite to apply.
tTrganisolioiiulslrMcliipe
Tlie directors meet as often as ne¢¢ss&ry, gen¢r#lly four or five lim¢s 8 year and or¢ r¢spoiisibl¢ for ov¢rs¢¢ing all of th
charitable conipanls activities. The Board makes decisions conipajiy stygtegies, whilst t1￿ Warden 1$ fftnvolved in
d￿1510￿ I￿aking on a day-to-day basis.
Flngn¢lg1 iiistrujneots
Objeeilves 4iidpolleles
The Charit￿$ activities expose li 10 3 number of financial risks incliiding credit risk, cosh now risk and liquidiry risk.
Credlip15k
The charity's principal financial issets fyte bank balances arkl cash, trade and oiher receivables.
The charity's credit risk is prinjarily attributable lo 115 trade receivables. Tlie anwunts present¢d in tlie balaiice sbeel are
ii¢t of allowAnces for doiibiful rceeivablcs. An allowancc for impainncnl is made wliere tliere i* an identified loss ¢v¢nl
which, based on previous ¢xperien¢e, is evidence of a reduciion in Ilie recoverability ofthe ¢asli flows.
T]ie credit risk on liquid fvnds 15 liniited because the counlerparties are bank$ with lii8h cr¢dit-ratings as518ned by
international credil-raliiig agencies.
The tharity has no sigjiificaut concentratioii of credil risk, with exposure spread over a Ikrge nuinber of cOunte￿artic$
Ind customers.
Llqiildlty rlsk
In order lo Jjiaintaiij lÈquidity to ensure tliat Sufficient funds are available for on80in8 operaiions athd
developnients, Ilie eljarity uses a mixture of long-lem] and sliort-tern) debi finance.
Furiliei dclails regarding liquidily risk can be fOLIT￿ in IhE Siaiement of accounling policies 111 the financial 5talein¢nl&
Statement of trustees, responsTrbllltiei
The tn15tee5 {Ivho arc a150 the diFeclo]5 of Whitchesler Chti5tian Ccntre for IIIE yurposes of coiiipany laiy) ate
responsible for prcparing tljc trustccs, report and thc f￿ancial siateinents in &ccordanec willi applicablc law and United
KiEigdoni Ac¢owilitJg Standards (United Kit)gdoJiJ Generglly Accepted A¢eounling Pra¢lice), includitjg FRS 102 'Tlie
Fiiiancial Reporting Standard applicabl¢ in tlie UK athd R¢publi¢ of Irelaiid" Th¢ rcporl and accounts liave been
prepared in accordance iviil) the provision5 in Ihe Coinpanie5 Act 2006 reS3liii&? to sinall con)panic5.
Coii)pany 18w r¢quir¢s the tn]$l¢¢s lo prepar¢ finan¢ial stal¢1￿e1}ts foT eacli financial ye&r. Under ¢oinpany laiv the
INslees mysi noi approve the financial staiemenls unless Iliey are satisfied Ihal they give a irue and fair view of Ilie $lal¢
of affairs of Ilie ehariiable company aiid of ilie ittconiing resoulces #nd Application of re$outees. including its incoine
and expeJditttre, of the C]￿ritable coiiipany for Ilial pcriod. In preparing these fJnaii¢ig1 slatcIi)enls, Ihe Iru5tees ure
reqiiircd 10-.
select 5uiIAble actolllllittg policies and apply ihem coiisisienily;
obs¢rv¢ Ilic n)cllJods and priticipl¢s in ihc Charities SORP.,
)akc jud8eiiienls and esliinales ihat are r¢asoJiabl¢ aiid yrud¢rtl'
stale wlieilier appli¢abl¢ a¢¢ounling 31ondards, ¢oiiiprising FRS 102 hav¢ b¢¢n follo￿d, subject tts aiiy nTralerial
depamires disclosed and explAined in the f11111 n¢ial $lateinenl$', athd
prepare Ilie financial slalemenls oti Ilie goiiig concern basis unless it is ingppropriale lo presunie that tlie chsrilable
company ivill coniinue in busiiiess.
Page 3

Whitchester Chrlstlan Centre
Trustees, Report
The trustees 8r¢ responsible for keepittg proper accounting te¢ord$ thai ean diselose witli reasonttble accuracy al any
time th¢ financial position of the ch2rilable eompany and enable them to ensure tliat ihe financial 5tztements comply
witli the Conipanie5 A¢1 2006. Chariti¢5 and Tmsl¢c Inve51menl (S¢oiland) Acl 2005 and The.Charilies Accounts
(Scoiland) R¢￿ilatiOnS 2006 {a5 aTn¢nded). They also responsible for safeguarding ihe assets of the charilable
eompany ond hence for takirtg reasojjoblc step5 for ihe pievention atMI detection of fraud at)d other Att¢gularitl¢S.
The trustees &Te responsibl¢ for tlie m8inlenan¢¢ and integrity of the corporate and finattcial inlorniatinj included on tl
chari18bl¢ comp2nJls websilc. Le8isl$iion Bovernin8 the pr¢paralion and dis5eminalion of financial sia*mcn¢s may
differ from l¢gislalion ?n other juri5diction8.
Smou e•mpAnie$ prov151Dn $tgtement
This report has beejl prepared fll 8ceordanc¢ Mqih the sm911 Companies re#ithe ￿MIer the Compinie5 Act 2006.
Th¢ a#niial rq)ort was epproved by the frust¢es of the ¢harity 8 D¢c¢mber 2025 and signed on its behalf by-.
Qoi
R R Br¢lt
Twslee
Page 4

Wliitehester Chrlstian Centre
Indepeiident Examiner's Report to the trustees of Whitchestei. Christian Centre
E report on the accoiints of IIEC cljarily for the year ended 30 June 2025 ivliich ar¢ set out on pages 6 to 19.
Re5pectlve i'espoEJ51bllltle5 of tl-U5tees xnd exaimliier
Tlie Iruslees {who are also tlie dircclors of tlie company for tlit purposes of coiiip2ny law) are TespoTrsible for the
prep3ration of tlie accounts in accordance wilh ilie tenns of tlie Cliarities and Ttustee Invesiiiient IScotlJnd) Act 2005 and
the Cl?atilies Accouiits {Scotland} R¢gula110115 2006. The tT￿Ste¢s c0115ideYs that the lludit i'equiiemenl of Regulalioii
Iolllla) to {¢) of the 2006 Accounts Regulalions does not apply. It ￿$ niy re5pon5ibility to exaniiije th¢ accollnts as required
under section 44(11(c) of ihc Act and to stale wlietljer particular matiers have come to niy attention.
asls of Indepeiident exaiKlner's report
My exaininaiion is carrted out ill ae¢ordaJiee with Regulation I l of tlie 2006 Accounfs Reg￿latIOnS. An exani1nat￿on
1xc1i￿Cs a review of the accouiiliTrg Iccords kepi by thc chaTity and a con3paiisoii of Ilie accounts preseiitcd ivitli iliosc
Iecords. It also in¢ludes eonsideration of aiiy ￿n17St1a1 items or disclosur¢s in the accounts, se¢king explaiifitions from
YOU as Irllslees tonceiIiing aiiy such ￿￿tIcis. Tlie proced￿reS wider(aken do not provide all Ilie evideijce that wollld bc
required in ali audii aiid consequently I do not express ali audit opinion oil the view given by the accouiits.
liidependeiit exaiiiinei. 5 5ttttciiieiit
In connection ivith my examii)atioii, no maiter has conie to tmy at¢eiiiioii'.
{11 wlitch gives tne ieasonablc cal￿ge to belicvt tlial in aiiy iiiatCFial respect tlie reqiiirct2ieiils.'
to keep accountin8 records Èn aeeordance wil11 section 44{1 l(a) of tlie 2005 Act and Regulaiioii 4 of the 2006
Acco￿1)ts Regulations. and
to prepare a¢counts which accord with the accouiiting records and colliply wiib Regulation 8 of the 2006 Accounts
Regulations
liave not beeli met. or
(21 to whi¢li. in my opinion, aitetttioii Slioiild be drai￿ itt order lo enable a proper uthderstattding of the £ltcouiJts to be
reached.
David Canipbell
Deans Cliartered Accounlanls and Busiiie$s Advi50r5
ICAS
27 Nortli BTidge Street
Haivick
TD9 9BD
Page 5

Whitchester Chrtstiai) Centre
Statement of Financial Activities for the Year Ended 30 Julie 2025
iieluding Income aiid Expendlture Account and Statement of Total Recogllised Gains and
L05ses)
Unre&trl£ted
funds
Restrleted
rund5
Tot41
2025
Note
Income and Endoivments from:
Donations And legacies
Charilhble aciiviiies
liive8tn)enl incom¢
28,545
46,912
173
28,545
49,912
173
3,000
Total inc0j￿e
3,OiKI
78,630
Expendlture on:
Charitable activities
(87.712
13.142
(90.854)
Total ¢xpenditvr¢
(87.7121
13.142
90,854
Net ¢xpeijdi￿rC
Net moveinent in funds
12.082
142
12.224
(12,082)
(142)
(12.224}
RecoDclliAtlon of funds
Toial funds brought forward
36,146
24,782
60,928
Tolal funds carried forward
19
24,064
Unrestrlcted
funds
24,640
Rp5trfftcttd
funds
48,704
Total
2024
Note
Iiirome and Endowments froni:
Don8lions and l¢ga¢ics
Charitable a¢livilies
Inveslinet)l in¢oiM¢
21,234
58,239
226
21,234
58,239
226
Total incoine
79,699
79,699
Exi)enditure on:
Charitsble activities
(93,677
(1,7541
(95,431
Tol?1 expeiiditUTe
(93.677
(1.754
(95,431
Net expenditVT¢
113.978)
(1,754)
(15,732)
Nct Mov￿￿e￿I in thnds
{13,978)
(1.754)
(15,732)
Reeonelllallon Of funds
Total fiinds broilghi fon¥ard
Total funds Carried forward
50,124
26,536
76,660
19
36,146
24,782
60.928
All of the cliarity's activitie5 derive fioin coniiniiing operatioits durAng tlie ttbov¢ hvo periods.
The funds breakdOm￿ foT 2025 and 2024 is ￿t0}vn in note 19.
The t)otes oil pi8¢s 9 10 19 foni? an iiite8ral parl of Ih¢8e fillancial 5th1enicllts.
Page 6

Whitchestej. Christian Celltre
(ReKlstratffion iiumber: SC093015)
BAlan¢e Sheet as at 30 June 2025
2025
2024
Note
Fixed assets
Tangible ossets
13
58,395
65,772
Curr¢nt 85Set$
Sio¢ks
Debtor5
Cash at bank and in hand
14
15
16
2,242
944
17,238
20,424
2,266
284
14,372
16,922
Credltors: Amounts filling due wllhln one yeir
17
{7,405
{4,951)
Nft eurrtnt asstts
13.019
11,971
Total a$sel$ less ¢urr¢nl IIAbl]Ille$
71,414
77,743
CYeditor$: Amounts fallifftg due aftty more th#Jk one year
18
22,710
116,815)
Net #s$ets
48.704
60,928
Funds ofthe eharlty:
R¢strltted In¢ome funds
Reslri¢ted fiinds
19
24,640
24,782
Unreslrleted Sn¢ome fuiid$
Unreslri¢led flinds
24,064
36,146
60.928
TotkE fund$
19
48,704
For the fit)aiJcial year ellding 30 June 2025 the charity entitled to exemption from audil Ul￿er s¢clion 477 of the
Coinpanies Act 2006 relating to Sn￿1[ companies.
Directors, respottsibilities:
T]1¢ met)ibers Iiave noi required the charity lo obtain on avdil of its 8ceouiils for the year in q￿eStIOn in accordRnce
wilh seclion 476- and
Tlie direelo¥8 acknowledge th¢iT r¢sponsibtliti¢s for coinplyi1￿ witli tlie requireni¢n15 of the Act with re5pecl to
accounting records and Ilie preparatton of Èccounls.
TIJc5c accounts have bcen prepared in ac¢tsrdanee wAtlI tlie provisiotts applicable lo coinpanies subject lo the small
¢ompanies regi1￿e and in accordance with section 44 of Ilie Charities aiid Trustee Investment {S¢olland) Act 2005.
These fiJiai)cial statements ljave been prepared itt accordaiice with tlie spe¢ial pmvislons relalit)g 10 eompat)ies subjecl
io the sniall ¢oiiwanies regime withili Part 15 of th¢ Companies Act 2006.
The note5 on pages 9 10 19 fonn an iiilegial pail of tliese firtaiiciul Slal¢menls.
Page 7

Whitchester Christian Centre
(Registration number: SC093015)
Balance Sheet as at 30 June 2025
The financial statements on pa8cs 6 to 19 were approved by ihe tnkslee5, and authori5ed for issue on 8 December 2025
ahd signcd on their b¢half by..
C T Brett
Trustee
TWHallon
Tntslee
The nolcs orh pag¢5 9 10 19 forni an inlcgral part of these financial slalements.
Poge 8

Whitehester Christian Centre
Notes to the Finanelml Statements for the Year Ended 30 June 202S
I Chorlty status
The charity 15 limited by guarantee, incorpora¢ed in Scotland, Rnd consequently does not have share upithl. Each of ihe
Iru51ees is liable to contrlbuie an amount not exceeding £1 towards the 855ets of Ib¢ chariiy in ihe evenl of liquidAlion.
The address of ils registered oifice is:
Borthaugh
H•wi¢k
TD9 7LN
The5¢ fm8ncial $tatem¢nts w¢re authorised for Issue by the trustees 8 December 2025.
2 A¢¢oun¢lng poll¢lfJ
Summary of $lgnlfleant Recountlng polf¢l¢s and key a¢£oiiiifSng estffimales
The prin¢ipal a¢¢ounting policies applied itt th¢ pr¢paration of these fin2n¢ial staf¢m¢nts 5¢t out below. The
policies have been consistently applied to all the years pr¢s¢nled, unless otherwisc slated.
SIAtemtnt of ¢•mpll&n¢e
The financsal slalemenls have been prepared in a¢¢ordance willi Accoutjtittg and Reportitig by eijarilies: Sialetmnt of
Recommended Practice applicable tts ¢harilie$ prepaiiag tlieir accounts in aecordonce with tlie Fin8n¢ial Reporting
Standard applicable in the UK aijd Republic of Ireland (I,'RS 102) (eifcclI￿ l January 2015) - (ClJaTjIiES SORP (FRS
102)), the Financial Reporting Standgrd applic&ble in th¢ UK ond R¢publi¢ of Ir¢land (FRS 102) and lh¢ CompAtii¢s
Act 2006.
Bas55 of prtpiratlon
Whii¢hesier Christian Centr¢ meets tlie defjnition of A public benefil entity under FRS 102. As5¢1s and liabiliti¢s are
initially r¢cogni5ed at hi51oric81 cost ortran$3elton value unless otherwise slated in tli¢ relevonl pc¢ounling poli¢y notes.
The financial Statements are present¢d in Sterling (£) and Tounded to the n¢8rest £1.
Gokng concern
Th¢ frust¢es Consider ihot there 8r¢ no mdl¢rial ￿nCe[￿l￿11¢S alxjiit the ¢haritys ability to continv¢ Js a goin8 coJJ¢ern
nor ally significant area5 ofiincertainty that affect the CaTrying value of 8$5ets held by th¢ charily.
Ey¢mptlon from prepArlng A tgsh flow statemenl
The Cliarity opled to early adopt Bullelin I published on 2 Febnv4ry 2016 and have Iherefore not in¢luded • Casli flow
st&tement in these financial statements.
llleome and endowments
All ijjconie is recoyiised oiice Ihe charity has entitlement to the in¢oni¢, it is probable that the Income will be rec¢iv¢d
8ttd th¢ 8mounl of th¢ income receivable Can be niea5ured r¢liably.
DonNtioiis rtiid legueles
Don21ioDs are recognised wheii Ibc charity has b¢eii not5f%ed in WTiling of both the amoiint and setlleJn¢ni d#le. lji Ihe
¢veni that A donation i.% subjcct lo condtlions IhAI reqllirc a Icvel of perfonnance by tlJ¢ eharity before the charity is
¢ntiiled 10 the fvnds, Ihe income is deferred atbd noi recognised uijtil either Iliose conditions are full}, niel, or the
fuiftlincnt of those eondilÉons is wliolly wilhin the control of th¢ ¢liarity ond li is probfyble tlial tli¢s¢ ¢ondilion5 will b¢
fulfilled in ilie reportin8 Period.
Page 9

Wliitchester Chri$tiaii Centre
Notes to the FinancÈal Statements for the Year Ended 30 June 2025
Deferrerf liicoiiie
Deferred in¢oii)e rcptesents ai*ounts received for fvture persods and is r¢l¢ased to incoming Te80urces ?n ihe period for
which, it has bEell receiv¢d. sI￿h income is only deferred ivhen..
The donor spe¢ifie5 thai the grant or donatioii only be US￿ in future &ccountitsg periods. or
Th¢ donor has imposed Condilions wlii¢h niusi be iii¢t befoT¢ Ili¢ char5ty has unconditional tntitlemeni.
IMv¢sthi¢ni IncoiKe
Dividends are recognised once the dividend has beal deelared and notifieation has b¢¢n Te¢¢ived of the dividet)d due.
Eyptndltur¢
All cxpenditvrc is rycognised once there is a legal OT coiisItU¢live obligatiort to that ¢xpendiliirc, tl is probabl¢
seitlejncttt is required and the omoiinl con b¢ measllrcd reliably. All eos15 are allocated to the applicAble expenditure
heading that oggregaie similar Costs io Ih&t cotegory. Where ¢osl$ camot be directly attributed io particular headiiigs
Ihey Siaye been alloc&ted on a basis consi51eni wilh Ilie use of resources, Ivith central slaff Costs allo¢al¢d on tlie basis of
liin¢ spent, and depre¢iatioii ¢har8¢5 allocated on tlie portion of tlie a5SEt'S l15e. Other Support costs are allocated based
on the spread of staff costs.
Chfji'ilfible ￿e1[￿l￿e$
ChaTilable expettditure ¢onJpr*$es tliose cosls incurred by Ihc charity in ihc dclivery of its activliics and services for its
b¢neficiari¢s. It in¢liides boili costs IliaÈ can be allocated ditectly to sucli &clivilies and ihose costs of an irtdir¢ci nature
necessary to support Iliem.
Support Costs
Siipport ¢o$ls include c¢ntral fi]nctions and liaye bec￿ allocaied io aeiivity rosi categories on a basis ¢onsisl¢nt with th¢
iise of resources, for ¢xaiMple, Allocating property Costs by floor ar¢as. or per eApiia. staff costs by the time spent and
oiher costs by their usage.
Governon¢¢ r05ts
These ineludc the costs attributable io the ¢harily's complian¢¢ with con51itutioiial aiid slattilory requirements,
including audit, strategic n)anageJheni and ttusiecs meeiiiig5 and reimbursed expenses.
T%xation
Tlie el)arily is considered to pass tlje tesls sel out iti Paragrapli I Schedule 6 of the Fintsnce Act 2010 and th¢r¢for¢ it
meets Ilie definition of a charitable ¢ompany for UK corpoyotion tax purposes. A¢cordingly. Ihe cliaTlty is polenlially
¢x¢mpi from ta%alion respect of inconie or capil81 gains teceived within ¢al¢gories covered by Chapter 3 Part I l of
Ilie Coryoralioji Tax Act 2010 or Section 256 of Ili¢ Taxation of Cliargeable Gains A¢1 1992, lo the extent tliat Such
incol￿e or gains are applied wlusiv¢ly to charitable purp05e5.
Taiiglbl¢ ftsed Rsset5
Individiial fixed assets costing £IOD.00 or more ore inilially recorded al cost. less any sub5¢quent occttniulated
depirciation siibs¢quent ac¢iimulaled tjwiairnient loss¢$.
Depi'etlation omortis#tion
Depreciation is provided on lan¥ible fjxed assels so as to iY(it¢ off the cost or Val￿all0￿, less any esiiinaied iesidual
volue, ovcr Iheir cxpecled useful ecoiioniic life #s follows..
Asset elass
Fumishiiigs
Equipl￿ent
D¢pre¢latlon melliod aiid r8¢¢
150/0 rcdiicing balatjce
25/0 redu¢iJig btlance
Sio¢k
Siock is valued at the lower of Cost and eslinilled s¢lling pric¢ less cosls lo coniplete aiid sell, ?f¢ei due regard for
obsol¢t¢ and Slow movit]g stocks. C051 is deteTmined USiJiB Ili¢ first-iii, firsl-oui (FIFO).
Page 10

Whitchester Chrl$tlan Centre
Notes to the Flnanclal Statements for the Year Ended 30 June 2025
Trade debtors
Trade debtors aFe ai))out)ts due frotn customers for n1erclj8t￿18e 8old OT services perfoimed in tlie ordinary course of
business.
Trade deblors arc recognised inilially al the transaction price. Tliey are subsequently 1￿casured at amortised cost vshng
the effe¢tiYe interest method, less provision for impainnent. A provision for the impaimicnt of trade debiors is
established wheii there 1$ obj¢¢tive evidence that the Charity will nol be abl¢ lo coll￿t ell an)oiii)Is d￿¢ acwrding to th¢
original terll￿ of the receivables.
Casb and eg$h equlvalents
Cash aiid easlj cqiiÉvalents comprise cash on hand and call de￿si(s, other shom-tenn highly liquid inyestiiients that
are readily convertible to a knowm anwiint of cash and are 8ybj¢¢t to an insigt)ificant rssk of chRnge vgtliie.
ind struclure
Uthiestricied iiieoiiie fuiids are gektial fvnds Iliai are available for use al the t￿￿te¢S discietion in fiirtljerance of the
objeclives of the cliarily.
R¢stti¢ted ineon)¢ fLinds Can only be used for perti¢ular restri¢l¢d piIrp¢￿¢S withiii ihe object5 of the chaTity.
Restriclion5 arise when 5pECIfi￿ by the dtsiitsr OT when fiti)ds are r2ised for parlicular restrieled putposes.
Furili¢r ekplaijation of ihe ￿a￿re and Purpose oftach is inCl￿ded in tlie rtotes tts the finAn¢ial statemeiits.
IDStrtiment$
Clrfssifi¢NIio
Financial assets and financial li&biliiies are reeognised when tlie ¢l￿rIty becomes a party to Ih¢ ¢onlra¢tuo1 provisions
of the insttum¢nt.
FinatKial liabililies artd equity iThslniii)cnls are classified according to tlje 511bstance of the contractual orrangenients
erttercd inio. At) equity instniin¢ni is arhy conlra¢t that evidetjces a residiial interest in the assets of the charity after
dedii¢ling oll tsfit5 liabilities.
Reeogttllloii wieu,TNreMeNI
All fin8n¢ial assets aad liabilities are initially measured at transaction prA¢e (in¢liiding Iransaction costs), exvpt for
tliose fiiianciol oss¢ls classified as at fair valLSe through profit or loss, which arc illitially mea5ibred )t fair valu¢ (whi¢h
is nornially Ilie ITall5aclion price excluditjg Irajisa¢t￿on Costs). unless the arrangemcnt eonsiilules a finat)cing
tT&nsaclion. If an arrangeinent cortsiiwies ) financiiig ¢ransa¢iion, Ilie financial asset or financial liability is Ineasured at
the present volue of the fvtvr¢ payJi)ents di5counled at a Imarket rate of interest for a siii)ilar debt inslruiiient.
Finattcial assels and liabilities 3r¢ only offsel tji tlie stalenienl of fit)aiicial posilion whctt, and only when Ilier¢ exisls a
legally enftsrceable light to sct off Ihe r¢cogniseit Jmoiinls and ihe Charity intends either to 5eltle oil a uet basis, OT to
T¢alis¢ the asset and s¢ttl¢ Ili¢ liability sin)ultane01151y.
Fittaneial asseis are derecognised wlien and only when al tlje eontr2ctU81 rights lo Ilje cash flomts fron) the finan¢iAI
asset expire or are settled. b} the cliority tran$f¢rs lo anoiherparty sub8tanti8lly all of the risks aiid reward5 of owmeTsIIip
of tlie fEnanciol assel, or c} (lie chaTity, despite Iiaving relaith¢d soine, but t￿t all, significanl risks and reward5 of
ownersliip, lias tran8fe￿¢rf control of Ili¢ as5el to anoiher party.
Financial liabilities ale dere¢ognis¢d only when the obligation spe¢ified in ihe conlract is discharged, eailcelled or
¢xpir¢$.
Page 11

Whitchester Chrlstian Cenlre
IYot¢s to the Fli)8nclal Statemenls for the Year Ended 30 June 2025
3 Iiieome from donations hnd leg#¢ltr$
Unrestrlcted
fuiids
Generyl
Total
2025
2024
Donations and legari¢s-
Dotiatiolls froni individ1￿15
Gift aid reclaimed
24,600
3,945
28,545
24.600
3.945
20.027
1,207
28,545
Page 12

Whltchester Chri8tlan Centre
Notes to the FRnancial Statements for the Year Ended 30 Jiine 2025
4 Ineome from ehaYltRble fictlvltles
Unrestrlcted
funds
G¢nerAI
Re5trieted
fund$
Total
2025
Total
2024
Individuals
Conferences
Day visitors
Siindry Inconie
Graiits
24,600
19,293
1,014
9,114
24,6(K>
19,293
1.014
9,114
3,000
23,952
29,937
147
4,203
3,000
54.021
3,OlX)
57,021
58,239
S IDve5tment income
Unre$trleted
funds
GeJi¢r&l
Total
2025
Total
2024
Inlcrest reeeivable and Similar income-
Interest receivablc oil hank depD8jts
173
173
226
6 Expendlture on charltable aetlyltles
Unreslrleted
Total
2025
Totgl
2024
Cen¢ral
Re$trlcled
Note
Ivhitthester Chrlstlan
Cenlre
R¢sour¢¢s ¢xpended
Staff costs
Allocated support costs
Gov¢rnancc costs
39,588
37,582
2,375
8,167
87,712
1,429
41.017
37,582
2,375
9,880
46.307
36,557
2,243
10,324
95,431
1,713
3,142
90.854
Page 13

Whitchester Chi'i5tiall Ceiilre
Notes to the fiinancial Statemenls for the Year Ended 30 June 202S
7 AnAlysls of gov¢rnRllee and support eosts
Support costs allocated to cliavitable Actli'itie5
Other
Support
051$
Finance
osls
Total
2025
Total
2024
Volujiteer expell￿$
Bank ¢hArg¢s
Trustees Expenses
,250
993
1.615
1,615
760
760
1.615
760
2.375
2,243
Goyernante fost$
Unr¢strl¢ted
Restrleted
TotAI
2025
TotAI
2024
General
Independeiit ex4miller fees
Examinalioii of the fitbancial 5t#ttmenls
Legal fees
Deprecialiott, aillortis•lioii and other
similar Costs
1,080
652
1.080
652
960
730
6,435
1,71J
8,148
9,880
8,634
8,167
1,713
10,324
8 Net IncomingloutgDlng resources
Net tsulgoing resour¢es for Ilie year i1￿]ude.
2025
2024
D¢pr¢¢iation offix¢d as￿$5
8,148
8,634
9 Trustees remuneratlon a￿d expenses
DIwin8 tho year tb¢ charity ￿a￿e the following transaclion5 with tnistees..
C T Brett
£760 {2024.. £Nil) of expenses were reiinbursed lo C T Brett during ilie yeor.
T Il, Hattoii
K Hattoii wife of T Halton received n)onies from Ihe ¢hariry duTing tlJ¢ y¢ar for servic¢s provided on JiOTmal
MJI￿r¢￿al tenns lolalling £2,232.
No In￿let5 have iec¢iveil any other b¢llefils fyoin th¢ chaTlty Iliiring th¢ y¢ar.
Poge 14

Whitchester ChristiAn Centre
Ii'otes to the FinAncial Statemenls for the Year Ellded 30 June 2025
10 Staff ¢ost$
The aggregate payroll costs were as follows..
2025
2024
Staff costs durliig the ytAr M'ere:
Wages and salaries
Pension cosis
36,487
1,095
35,492
1,065
37,582
36.557
Tlie iiionthly #v¢rage nuinber of persoiis {in¢luding s¢nior InArt&genient / leadership leaiii} employed by ihe charity
diiring the year expressed as ￿11 lime ¢qiiivalents was as follows..
2025
No
2024
No
Guest liou$e and relreal
2 (2024- 2) of th¢ above ¢mployets participated in tlie Defined Conlributton P¢Thsioll Scljenies.
No ¢n)ploy¢¢ re¢eiv¢d ¢moluments of niore that) £60,000 during tlie year.
11 Indtpendent examlner's r¢mun¢railoi
2025
2024
BxAinination of lh¢ finan¢ial stal¢m¢nts
1.080
960
Page 15

Whitchester Christian Centre
Notes to tlie Fiiiancial Statements for Ihe Year End¢d 30 Jllne 2025
12 Taxatlon
Th¢ ¢hariiy is a r¢gislered charily and 15 therefore exempl from laxation.
13 T4n%lble Ilxed assets
Land and
buildlngs
Furnllure gnd Other t*nglble
equlpment
fixed Asset
Total
Cost
At l July 2024
Additions
62,021
17,152
21.964
771
101,137
771
At 30 Jun¢ 2025
62,021
17,IS2
22.735
101.908
Depreclatlon
At l July 2024
Cliarge for Ilie year
6,201
6,201
13.161
392
16,003
1,555
35,365
8,148
At 30 Jiine 202S
12,402
13,553
17,558
43.513
Net book Yalue
AI 30 June 2025
49,619
3.599
5,177
58,395
AI 30 Julie 2024
55.820
3,991
5,961
65.772
14 Stock
2025
2024
Stocks
TI1¢ ¢05È of stock recogni5¢d a5 an expeiisE Ill thE year amounted to £512024- £570).
2,242
2.266
IS Debtors
2025
2024
Prepayn)enls
944
284
16 CAsli and tash equlvalents
2025
2024
Cash on hand
Casii al bai
16
17,222
57
14,315
7,238
14,372
age L6

WlIRtchester Christian Centre
Notes to the Fijiancial Statements for the Year Ended 30 June 2025
17 Credltors: ainounts fAlllng du¢ wlthln one year
2025
2024
Other loans
Oiher laxation and so¢ial wiirity
Accruals
D¢ferr¢d in¢ortie
1,105
16
3,830
2,454
1,105
16
3,830
7,405
4,951
18 Credltors.. a￿o￿ntS falllng due after one ytar
2025
2024
Other loans
22,710
16,815
19 Funds
Balance at I
Jiily 2024
Incoimlllg
re50urce5
R¢50urce$
eypemded
B4lance At 30
June 2025
Vnrestrlcted funds
G¢neMI
Wliit¢hesier Christian C¢ntre
36,146
75,630
(87.712)
24,064
Re5trl¢ted funds
Annexe Futtd
Acees5 Fund
Iiiwrovement Fund
ImprovelEdu¢Alion Fund
Bedrooins Fuiid
Disabled Fund
1,067
8,780
J4
(160)
907
8,780
25
1,571
5,007
8,350
{9)
(1,429)
(500)
(1,044)
3,0(Kl
5,507
9.394
Tot81 restrl¢t¢d funds
24,782
3,000
(3.142
24,640
Total funds
60,928
78,630
90.854
48,704
Page 17

Whitchester Chrlsdan Cenlre
Notes to the Financial Statements for the Year Ended 30 June 2O2S
Balanco #t I
July 21J23
Ineomlng
resourre5
ResDurce5
expended
Balan¢e At 30
June 2024
Unre&tri¢t¢d [￿ndS
G¢iiei'al
Whitchester Chri5ti#n Centre
50,124
79.699
(93,677)
36,146
Re5trieted
Annexe Fund
Access Fund
Improvcment Fund
Bcdrooms Fund
Disabled Fund
1.255
8,780
46
6,017
10,438
(188)
1,067
8,780
34
5,507
9.394
(12)
(510)
(1,044)
Tot&1 reslrieled fu￿d5
26,536
(1.754
24,782
T•tal funds
76,660
79,699
(95,431
60,928
P4ge18

Whitchester Chi'i$tian Centre
Notes to the fijiixiicial Statemen¢$ for the Year Ended 30 June 2025
Tlie specific pu￿OseS for wl)ich tlie fiinds #r¢ tts be gppli¢d 4r¢ as follows..
Ann¢xe Fund - represcR15 the net book value in fixed asset for eqiiipinent and firnishings puwhased for ihe Annexe by
way of a restricted gift. The fiind will be rediiced anniially by depreciatlDn.
A¢¢¢53 Fund- supports people in need of fundirtg for Ilieir accotnmodation.
Improveiiient$ Fund to ¢ov¢r Ihe Cosis of inwroveinents aiid up8rad¢s to the building, fabiic aiid coThlents. The balance
represent5 the nel book val11¢ of capitalised ilents. The reJnainin8 fund will be reduced athniially by depr¢¢iation.
Bedroom Futtd - provided lo upgrade the b¢droon15. particularly to eAsuile.
Disabled Fund disability iihpiovemen15. Tliis arises from Suselle Botre￿S legacy. Al leASt SOO/0 of Ilie sunis
bequeaihed are to be used io impiove aeeess or facilities or oiherwise for th¢ benefit of disabled people. Tlie irnste¢s
have fornied a designated fijnd for ihe reinaining s￿/0 for the same purpose as the restricted fvDd.
20 AnAIys1s of nel assets between lunds
Unrestrlcled
funds
GeTheYal
Total funds at
30 June
2025
Rtstrl¢led
funds
Tangible fixed assels
Current assets
Curreiil liabili11¢5
Crediiors over l year
44,106
10,073
(7.405}
22,710)
14.289
10,351
58,395
20.424
(7,405)
22,710)
Total nef ossct8
24,064
24,640
48.704
UnrÈ51rleted
funds
General
Total fund5 at
30 June
2024
Restrleted
runds
Tangible fjxed assets
i￿¢￿t a5se15
i￿¢￿t lilbililies
Creditors over l year
49,770
8,142
{4,951)
(16,815)
16,002
8,780
65,772
16,922
(4,9511
116,815>
Total net assets
36,146
24.782
60,928
Page 19