Christ Church Ewell - Charities report

REGISTERED COMPANY NUMBER: 06778172 (England and Wales)

REGISTERED CHARITY NUMBER: 1129217

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Christ Church Ewell

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

to

8

Notes to the Financial Statements

9

to

14

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 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 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the charity are as follows:

- To advance the Christian religion, in particular in the county of Surrey and, at the discretion of the Trustees, elsewhere in the UK or the world

- To relieve persons who are in conditions of need, hardship, or distress, or who are aged or sick, in particular in the county of Surrey and, at the discretion of the Trustees, elsewhere in the UK or the world"

- To advance education in particular in the county of Surrey and, at the discretion of the Trustees elsewhere in the UK or the world

- To engage in such other charitable activities of benefit to the community as the Trustees may, from time to time, think fit."

These are carried out by means of the following activities:

- Weekly worship, preaching and teaching services

- Regular Growth Groups for fellowship, study and prayer

- Regular parent & toddler, youth and children's groups

- Regular events for people in the local community

- Regular participation in activities in the local community

Significant activities

In pursuit of its objects, the charity offers the range of services specified above, with activities principally located in the charity's premises. In addition to the worship, educational and pastoral activities that it delivers directly, the charity has also given funds to UK and overseas not for profit organisations, including the following:

- The Message Trust (mission activities in South Africa) £4,200

- Creative Communications Trust (mission activities in Moldova) £572

- Langham Trust £572

- The Good Company (local support activities) £602

- Release International (global mission activities) £572

Public benefit

In planning our activities for the year, the Trustees have considered the Commission's

guidance on public benefit and in particular, the specific guidance on charities for the

advancement of religion. In particular we try to enable people to live out their faith as part

of their community, at home or at work through worship, prayer, Bible study, fellowship

and service, applying the Gospel to the whole of life and developing knowledge and trust in

Jesus, and encouraging pastoral care among those who come to church.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value

on the contribution from volunteers, the contribution of volunteers is not included within the

income of the charity, however the trustees value the significant contribution made to the

activities of the charity by unpaid volunteers.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the year, Christ Church Ewell performed well against objectives and achieved the

following:

Regular activities have continued throughout the period, with the following results

- The new building extension was completed in 2025 has attracted new visitors

- We have seen new people join the church at our weekly Sunday worship with

some new people coming to faith or now exploring faith for the first time

- Youth Work for teenagers (Seekers) has continued to have a positive impact

through Bible studies and social activities.

- Various multi-week length day-time courses have run on Wednesdays and have

created a hunger to know God more and advance the Christian faith in attendees

who come from Coffee Drop In.

- Prayer meetings have grown in attendance - particularly on Fridays.

We have continued to host and support community activities, courses and meetings which

also involve church members, with the following results:

- We have seen some sizeable growth in attendance at our weekly Wednesday

‘Coffee Drop In’ with soup, games and a Christian ‘thought for the day’ being on

offer

- The monthly Dads and Toddler group has seen increased attendance with new

people joining, especially since the building extension was opened.

- We held a successful, well-attended ‘open day’ to celebrate our new building

extension on 20-21st September 2025 with many visitors from the community

- Community events were well attended before and after the new building was

opened. Many of these include either some Christian testimony or a sign-posted

to an upcoming outreach event. Community events included: Quiz nights, Easter

crafts, Christmas Crafts, curry night with a guest speaker and a large community

Carol service

- Growth groups have continued to meet with some new attendees who have

recently begun attending the church

- Our online presence has raised our profile in the local community with a regularly

updated You-Tube channel, Instagram, Facebook page and Website.

Routine maintenance and improvement of the premises to facilitate on-going activities has

continued and included

- An extension project to the main building was completed

Fundraising activities

The charity relies on grant aid from the donors identified in the accounts, whose support is valued.

There was a fundraising project to raise enough money for church extension to be built

Impact statement

The charity has continued to organise and host activities which serve all age groups in the local community, ranging from young children all the way through to the elderly.

FINANCIAL REVIEW

Reserves policy

The charity maintains cash to cover three to six months of normal expenditure on an on-going basis, depending on the Trustees' expenditure plans and their assessment of risk to the stability of donation income.

Where it is necessary to build up reserves for larger projects, such as premises development, these are held in designated accounts.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The policy for finding new trustees, as and when appropriate, is that they should be recruited from the active membership of the church, with due care taken to identify individuals with the requisite skills and abilities to carry out the necessary oversight and execution roles. Candidates to become new trustees, are interviewed by the existing trustees, who may propose candidates for election by the members.

Trustees receive no payment for their services, though they may claim reimbursement for duly receipted and documented purchases made on behalf of the charity, e.g. food, equipment, consumables (batteries, stationery, etc.)"

Organisational structure

The charity is governed by its Trustee Directors, operating through regular board and management meetings.

The charity has no responsibilities for, nor is it answerable to, any other organisations.

During 2025 Christ Church Ewell employed a Pastor. (as at 31.12.25 total staff FTE 1: 2024 1)

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06778172 (England and Wales)

Registered Charity number

1129217

Registered office

Cheam Road

Ewell

Epsom

Surrey

KT17 1AD

Trustees

A M Neal (appointed 6.2.25)

Mrs E Williams

M N Williams

Mrs D M Hillman (resigned 6.2.25)

J D Hillman (resigned 6.2.25)

R Smith (appointed 15.1.26)

Independent Examiner

Ark Accountancy Limited

Chartered Certified Accountant

56-58 High Street

Ewell

Epsom

Surrey

KT17 1RW

Approved by order of the board of trustees on 4 June 2026 and signed on its behalf by:

M N Williams - Trustee

Independent examiner's report to the trustees of Christ Church Ewell ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Mary E Ryan FCCA. DChA

Ark Accountancy Limited

Chartered Certified Accountant

56-58 High Street

Ewell

Epsom

Surrey

KT17 1RW

9 June 2026

31.12.25

31.12.24

Unrestricted

Restricted

Total

funds

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

408,881

5,475

414,356

48,050

Other trading activities

2

51,575

-

51,575

29,881

Investment income

3

8,361

-

8,361

6,696

Total

468,817

5,475

474,292

84,627

EXPENDITURE ON

Raising funds

17,000

-

17,000

15,962

Charitable activities

Support costs

66,880

-

66,880

71,065

Governance costs

1,560

-

1,560

720

Total

85,440

-

85,440

87,747

NET INCOME/(EXPENDITURE)

383,377

5,475

388,852

(3,120

)

Transfers between funds

11

15,000

(15,000

)

-

Other recognised gains/(losses)

Gains on revaluation of fixed assets

278,493

-

278,493

-

Net movement in funds

676,870

(9,525

)

667,345

(3,120

)

RECONCILIATION OF FUNDS

Total funds brought forward

737,396

15,000

752,396

755,516

TOTAL FUNDS CARRIED FORWARD

1,414,266

5,475

1,419,741

752,396

31.12.25

31.12.24

Unrestricted

Restricted

Total

funds

fund

funds

Notes

£

FIXED ASSETS

Tangible assets

8

1,282,060

-

1,282,060

546,596

CURRENT ASSETS

Debtors

9

47,257

-

47,257

11,248

Cash at bank

96,196

5,475

101,671

198,640

143,453

5,475

148,928

209,888

CREDITORS

Amounts falling due within one year

10

(11,247

)

-

(11,247

)

(4,088

)

NET CURRENT ASSETS

132,206

5,475

137,681

205,800

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,414,266

5,475

1,419,741

752,396

NET ASSETS

1,414,266

5,475

1,419,741

752,396

FUNDS

11

Unrestricted funds

1,414,266

737,396

Restricted funds

5,475

15,000

TOTAL FUNDS

1,419,741

752,396

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 4 June 2026 and were signed on its behalf by:

M N Williams - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

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 cost 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.

Allocation and apportionment of costs

Direct costs that are specifically related to an activity are allocated to that activity. Shared

direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the

Staffing - on the basis of time spent in connection with any particularly activity.

Staffing - on a per capita basis, based on the number of people employed within

any particular activity.

Premises related costs - on the proportion of floor area occupied by a particular

activity.

Non specific support costs - on the basis of the usage of resources, in terms of time

taken, capacity used, request made or other measures.

Estimation techniques used in apportioning costs - this is done on a common sense basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

5% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted revenue funds: These funds are held for the meeting the objectives of the

charity, and to provide reserves for future activities, and, subject to charity legislation, are free

from all restrictions on their use.

Designated revenue funds: The designated revenue fund represent funds placed on one side

to fund a Toddler Group.

Designated fixed asset funds: The purpose of these funds is desribed under the accounting

policy 'Accounting for capital grants and fixed asset funds'.

Restricted fixed asset funds: These funds have been received and are being held to put

towards a building project which is being considered at this present moment in time.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	OTHER TRADING ACTIVITIES

31.12.25

31.12.24

£

Fundraising events

4,318

5,074

Other charitable activities

47,257

24,807

51,575

29,881

3.	INVESTMENT INCOME

31.12.25

31.12.24

£

Rents received

3,773

3,292

Deposit account interest

4,588

3,404

8,361

6,696

4.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.12.25

31.12.24

£

Depreciation - owned assets

2,320

14,441

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

£5,261 was paid to two trustees for expenses during the year

6.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.12.25

31.12.24

Administration

1

No employees received emoluments in excess of £60,000.

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

48,050

-

48,050

Other trading activities

29,881

-

29,881

Investment income

6,696

-

6,696

Total

84,627

-

84,627

EXPENDITURE ON

Raising funds

15,962

-

15,962

Charitable activities

Support costs

71,065

-

71,065

Governance costs

720

-

720

Total

87,747

-

87,747

NET INCOME/(EXPENDITURE)

(3,120

)

-

(3,120

)

RECONCILIATION OF FUNDS

Total funds brought forward

740,516

15,000

755,516

TOTAL FUNDS CARRIED FORWARD

737,396

15,000

752,396

8.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

COST OR VALUATION

At 1 January 2025

606,065

46,401

652,466

Additions

459,291

-

459,291

Revaluations

193,647

-

193,647

At 31 December 2025

1,259,003

46,401

1,305,404

DEPRECIATION

At 1 January 2025

84,846

21,024

105,870

Charge for year

-

2,320

Eliminated on disposal

(84,846

)

-

(84,846

)

At 31 December 2025

-

23,344

NET BOOK VALUE

At 31 December 2025

1,259,003

23,057

1,282,060

At 31 December 2024

521,219

25,377

546,596

Cost or valuation at 31 December 2025 is represented by:

Freehold

Plant and

property

machinery

Totals

£

Valuation in 2024

606,065

46,401

652,466

Valuation in 2025

652,938

-

652,938

1,259,003

46,401

1,305,404

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Tax

47,257

11,248

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Accrued expenses

11,247

4,088

11.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.1.25

in funds

funds

31.12.25

£

Unrestricted funds

General fund

188,746

25,693

(93,812

)

120,627

Designated Fixed Assets Fund

546,596

442,530

108,812

1,097,938

Designated Revenue Funds

2,054

-

2,054

Revaluation Reserve

-

193,647

-

193,647

737,396

661,870

15,000

1,414,266

Restricted funds

Restricted Fund

15,000

5,475

(15,000

)

5,475

TOTAL FUNDS

752,396

667,345

-

1,419,741

Net movement in funds, included in the above are as follows:

Incoming

Resources

Gains and

Movement

resources

expended

losses

in funds

£

Unrestricted funds

General fund

111,133

(85,440

)

-

25,693

Designated Fixed Assets Fund

357,684

-

84,846

442,530

Revaluation Reserve

-

193,647

468,817

(85,440

)

278,493

661,870

Restricted funds

Restricted Fund

5,475

-

5,475

TOTAL FUNDS

474,292

(85,440

)

278,493

667,345

Comparatives for movement in funds

Net

movement

At

At 1.1.24

in funds

31.12.24

£

Unrestricted funds

General fund

177,424

(3,120

)

174,304

Designated Fixed Assets Fund

561,038

-

561,038

Designated Revenue Funds

2,054

-

2,054

740,516

(3,120

)

737,396

Restricted funds

Restricted Fund

15,000

-

15,000

TOTAL FUNDS

755,516

(3,120

)

752,396

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

84,627

(87,747

)

(3,120

)

TOTAL FUNDS

84,627

(87,747

)

(3,120

)

12.	RELATED PARTY DISCLOSURES

£46,000 was received in donations from two trustees in the year

13.	ULTIMATE CONTROLLING PARTY

The charity is under the control of its legal members.