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# Charity Registration Number Charity Registration Number : 1131822
# Company Registration Number : 6923418
## WEST LONDON FAMILY CHURCH
A COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025

#### WEST LONDON FAMILY CHURCH CONTENTS FOR THE YEAR ENDED 31 DECEMBER 2025
Legal and Administrative Information
Trustees' Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements

#### WEST LONDON FAMILY CHURCH LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025
Trustees | Mr Simon Urgilez - Izurieta Rev. Bernhard Casper Steenkamp Mr Philipkutty Ajayakumar Ms Hawah Gamanga Mr Edwin Effiong Bennet Macrae Mr Laurence James Obrien
Charity Number | 1131822
Company Number | 6923418
Registered Office | 230 Lillie Road Fulham London SW6 7QA
Chairman | Rev Bernhard Steenkamp
Independent Examiner | Jymintah & Co Chartered Certified Accountants 140 Betterton Road Rainham RM13 8NH

#### WEST LONDON FAMILY CHURCH TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their annual report and financial statements for the year ended 31 December 2025.
Trustees The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Mr Simon Urgilez - Izurieta Rev. Bernhard Casper Steenkamp Mr Philipkutty Ajayakumar Ms Hawah Gamanga Mr Edwin Effiong Bennet Macrae Mr Laurence James Obrien
Trustee's responsibilities statement The trustees, who are also the directors of Charity For West London Family Church for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the trustees and signed on its behalf by: ------------------------------------------------------------------------ Rev. Bernhard Casper Steenkamp Trustees Date : 09 August 2026

#### WEST LONDON FAMILY CHURCH INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
Independent Examiner’s Report to the Trustees of West London Family Church I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2025 which consists of the statement of financial activities, balance sheet and the related notes Responsibilities and basis of report As the charity’s trustees 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 charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent Examiner's Statement I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants (ACCA): I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Name: Joseph Mintah - FCCA for and on behalf of Jymintah & Co
Date: 09 August 2026

#### WEST LONDON FAMILY CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
Recommended categories by activity | Notes | Unrestricted funds £ | Total Funds 2025 £ | Total Funds 2024 £
--- | --- | --- | --- | ---
Income and endowments from: |  |  |  |
Donations and legacies | 2 | 55,999.59 | 55,999.59 | 59,713.00
Charitable activities | 3 | 17,200.00 | 17,200.00 | 17,135.00
Investments | 4 | 0.02 | 0.02 | -
Total |  | 73,199.61 | 73,199.61 | 76,848.00
Expenditure on: |  |  |  |
Charitable activities | 5 | 83,988.29 | 83,988.29 | 75,748.00
Total |  | 83,988.29 | 83,988.29 | 75,748.00
Net income/(expenditure) |  | (10,788.68) | (10,788.68) | 1,100.00
Net movement in funds |  | (10,788.68) | (10,788.68) | 1,100.00
Reconciliation of funds: |  |  |  |
Total funds brought forward |  | 722,275.00 | 722,275.00 | 721,175.00
Total funds carried forward |  | 711,486.32 | 711,486.32 | 722,275.00

#### WEST LONDON FAMILY CHURCH BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2025
Recommended categories by activity | Notes | Total Funds 2025 £ | Total Funds 2024 £
--- | --- | --- | ---
Fixed assets |  |  |
Tangible assets | 7 | 690,000.00 | 690,000.00
Total fixed assets |  | 690,000.00 | 690,000.00
Current assets |  |  |
Cash at bank and in hand | 8 | 23,675.71 | 33,949.00
Total current assets |  | 23,675.71 | 33,949.00
Creditors: amounts falling due within one year | 9 | 2,189.39 | 1,674.00
Net current assets |  | 21,486.32 | 32,275.00
Total net assets |  | 711,486.32 | 722,275.00
Funds of the Charity |  |  |
Unrestricted funds | 10 | 711,486.32 | 722,275.00
Restricted funds | 10 | - | -
Endowment funds | 10 | - | -
Total funds |  | 711,486.32 | 722,275.00
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 09 August 2026 and signed on its behalf by: Rev. Bernhard Casper Steenkamp Trustees Date : 09 August 2026

#### WEST LONDON FAMILY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
Charity for West London Family Church is a Charitable Company (Limited by Guarantee) in Charity Commission for England and Wales. The registered office is 230 Lillie Road, Fulham, London, London, SW6 7QA.
## 1. Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
### 1.1 Basis of preparation These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation. These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. These accounts are presented in pounds sterling and rounded to the nearest pound.
### 1.2 Going concern The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
### 1.3 Income from donations or grants Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal o'er is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.
### 1.4 Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
### 1.5 Income from charitable activities Income from charitable activities is recognised over the period to which the income relates. Concert fees are recognised at the date of the event. Membership fees are recognised over the period of the membership. Rent is recognised over the period to which it relates. Any amounts relating to future periods are deferred.
### 1.6 Expenditure Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered. Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members. Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent. All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis. Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.
### 1.7 Pensions The Charity makes contributions to defined contribution pension schemes through auto enrolment. These contributions are charged to the income and expenditure account in the year in which they become payable.
### 1.8 Taxation The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year. Value added tax is accounted for on an accruals basis.
### 1.9 Creditors The charity has creditors which are measured at settlement amounts less any trade discounts.
### 1.10 Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
### 1.11 Fund accounting Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
### 1.12 Tangible fixed assets Tangible fixed assets, such as land and buildings, plant, vehicles and equipment, are held to provide an on-going economic benefit to a charity through their contribution, directly or indirectly, to the provision of goods or services by the charity. Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Name | Rate (%) | Year | Method
Plant & machinery | 20 |  | Straightline
## 2. Income from Donations and Legacies
Analysis |  | Unrestricted funds |  | Total funds 2025 |  | Total funds 2024
|  | £ |  | £ |  | £
Donation and gifts |  | 47,864.00 |  | 47,864.00 |  | 50,301.00
Gift Aid |  | 8,135.59 |  | 8,135.59 |  | 8,264.00
Other |  | - |  | - |  | 1,148.00
Total |  | 55,999.59 |  | 55,999.59 |  | 59,713.00
## 3. Income from Charitable Activities
Analysis |  | Unrestricted funds |  | Total funds 2025 |  | Total funds 2024
|  | £ |  | £ |  | £
Let-out of non-investment property |  | 17,200.00 |  | 17,200.00 |  | 17,135.00
Total |  | 17,200.00 |  | 17,200.00 |  | 17,135.00
## 4. Income from Investments
Analysis |  | Unrestricted funds |  | Total funds 2025
|  | £ |  | £
Interest income |  | 0.02 |  | 0.02
Total |  | 0.02 |  | 0.02
## 5. Expenditure on Charitable Activities
Analysis |  | Unrestricted funds |  | Total funds 2025 |  | Total funds 2024
|  | £ |  | £ |  | £
Bank charges |  | 253.47 |  | 253.47 |  | -
Donations |  | 1,200.00 |  | 1,200.00 |  | 2,900.00
Legal/professional fees |  | 792.40 |  | 792.40 |  | 320.00
Travel & subsistence |  | 574.55 |  | 574.55 |  | 1,615.00
Refreshments |  | 446.16 |  | 446.16 |  | 1,332.00
Church gifts |  | 2,800.00 |  | 2,800.00 |  | 800.00
Total |  | 6,066.58 |  | 6,066.58 |  | 6,967.00
Support Costs |  | 77,921.71 |  | 77,921.71 |  | 68,781.00
|  | 83,988.29 |  | 83,988.29 |  | 75,748.00
## 6. Support Costs
Analysis | Total funds 2025 | Total funds 2024
--- | --- | ---
£ | £
Support Costs |  |
Wages and salaries | 57,537.96 | 51,983.00
Printing and stationery | 643.12 | 398.00
Cleaning expense | 483.61 | 713.00
Electric, gas & water | 6,274.26 | 4,451.00
Teaching & Ministry resources | 3,530.72 | 3,279.00
Telephone expenses | 984.55 | 908.00
Subscriptions & licenses | 3,307.00 | 523.00
Repairs & renewals | 3,644.42 | 2,260.00
Governance Costs |  |
Independent examiners fees | 750.00 | 700.00
Accountants fees | 766.07 | 3,566.00
| 77,921.71 | 68,781.00
## 7. Tangible Fixed Assets
| Freehold Land & Buildings | Plant & Machinery | Computer Equipment
--- | --- | --- | ---
| £ | £ | £
7.1 Cost or valuation
At 01 January 2025 | 690,000.00 | 550.00 | 2,980.00
Additions | - | - | -
Disposals | - | - | -
Revaluations | - | - | -
Transfers | - | - | -
At 31 December 2025 | 690,000.00 | 550.00 | 2,980.00
7.2 Depreciation and impairments
At 01 January 2025 | - | 550.00 | 2,980.00
Charge for the year | - | - | -
Disposals | - | - | -
Revaluations | - | - | -
Transfers | - | - | -
At 31 December 2025 | - | 550.00 | 2,980.00
7.3 Net book value
At 01 January 2025 | 690,000.00 | - | -
At 31 December 2025 | 690,000.00 | - | -
## 8. Cash at bank and in hand
Analysis | Total funds 2025 |  | Total funds 2024
--- | --- | --- | ---
| £ |  | £
Cash at bank and in hand | 23,610.71 |  | 33,884.00
Petty cash | 65.00 |  | 65.00
Total | 23,675.71 |  | 33,949.00
## 9. Creditors: Amounts falling due within one year
Analysis of Creditors | Total funds 2025 |  | Total funds 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1,674.00
Accruals and deferred income | 750.00 |  | -
Taxation and social security | 1,199.51 |  | -
Other creditors | 239.88 |  | -
Total | 2,189.39 |  | 1,674.00
## 10. Charity funds
### 10.1 Details of material funds held and movements during the CURRENT reporting period
Fund names |  | Fund balances brought forward |  | Income |  | Expenditure |  | Fund balances carried forward
| £ |  | £ |  | £ |  | £
Unrestricted funds
Total |  | 722,275.00 |  | 73,199.61 |  | 83,988.29 |  | 711,486.32
### 10.2 Details of material funds held and movements during the PREVIOUS reporting period
Fund names |  | Fund balances brought forward |  | Income |  | Expenditure |  | Fund balances carried forward
| £ |  | £ |  | £ |  | £
Unrestricted funds
Total |  | 721,175.00 |  | 76,848.00 |  | 75,748.00 |  | 722,275.00
## 11. Average Number of Employees
| This year £ | Last year £
Average number of employees | 3 | 3
Total | 3 | 3
Average number of employees during this year : 3 and last year : 3