REGISTERED COMPANY NUMBER: 04446103 (England and Wales)

REGISTERED CHARITY NUMBER: 1093779

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

OAKS COMMUNITY CHURCH

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

to

8

Notes to the Financial Statements

9

to

15

TRUSTEES

K P Scott

R G Buckland (resigned 30.9.25)

Mrs K J Arnold Director (appointed 1.10.25)

G T Arnold Director (appointed 1.10.25)

Miss L M Beaty Director (appointed 1.10.25)

Mrs J G A Ramcharitar Director (appointed 1.10.25)

Miss K E Springett Director (appointed 1.10.25)

Miss A J Springett Director (appointed 1.10.25)

COMPANY SECRETARY

K P Scott

REGISTERED OFFICE

6 Bourbon Street

Aylesbury

Buckinghamshire

HP20 2RR

REGISTERED COMPANY NUMBER

04446103 (England and Wales)

REGISTERED CHARITY NUMBER

1093779

INDEPENDENT EXAMINER

Beacons

Chartered Accountants

30 High Street

Wendover

Buckinghamshire

HP22 6EA

BANKERS

National Westminster Bank

22 Market Square

Aylesbury

Buckinghamshire

HP20 1TR

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 aim of our church is to create a community that embodies the love of God,extends love to one another, and reaches out to those who are lost or seeking. We strive to be a welcoming and inclusive place where everyone can feel a genuine sense of belonging.

Our objectives include:

1.Spiritual Growth: to nurture a deep relationship with God among our members and the wider community, allowing God to work freely in our lives.

2. Community and Fellowship: To foster a supportive and loving environment where people can be authentic, accepted, and valued.

3.Outreach and Service: To establish an outwards-looking church that engages with and serves the wider community, demonstrating God's love in practical ways.

Through these aims and objectives, we seek to be a church where faith, authenticity, and compassion are central, and where all are encouraged to grow spiritually while contributing positively to the life of the community.

Our Values

We particularly value the orthodox faith of the traditional Christian Church as revealed in the Bible, the Word of God, and as expressed in the historic creeds of the Church, (the Apostolic and Nicene creeds) and the work of the Holy Spirit in effecting the will of God the Father and the Son.

Worship: We believe that as human beings our primary purpose for existing is to worship God. In accordance with Biblical principles there are two main ways that we encourage our members to worship. One is that we seek to live our lives as a daily offering of praise and sacrifice to God and the other is by means of corporate worship as a fellowship, which is led by the worship band in a modern and lively style.

Bible teaching is a vital ingredient for a healthy church. We need to show its relevance as the basic issue for us is experiencing the Bible -not only knowing it. We highly value expository teaching, with an emphasis on doing and experiencing.

Ministry to people with the love of God the Father, and in the power and gifts of the Holy Spirit.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

In planning activities for the year, the members of the Council have carefully considered the Charity Commission's guidance on public benefit, particularly the specific guidance relating to charities for the advancement of religion.

As a community-focused church, we actively seek ways to serve our local community while also supporting charitable work overseas. This includes partnerships with a couple connected to the church who are missionaries in Africa, and another couple who are working in Malaysia.

During the year, we have provided financial support to a number of local ministries, including Youth for Christ, Street Angels, and the local Food bank. We were also able to partially fund summer camps to make them more affordable for our young people.

We continue to run a range of outreach programmes, including:

. Our Coffee Shop, open to the public

. A popular weight loss group

. Bridge lessons

. Food Bank services

. Numerous social events

Twice a year, we hold fortnightly life groups where we pause our regular activities to encourage the congregation to engage in community life together.These events have included quiz nights, woodturning, pancake evening, arts and crafts, and ice hockey - limited only by our imagination (and legal requirements). Men's and women's groups also meet regularly throughout the year.

Sunday services continue to attract the largest numbers, meeting weekly at Aylesbury Grammar School. These include adult services as well as separate children's and youth activities.

2025 brought a number of personnel changes. Jen Holcombe stepped down from her roles as Children's Worker, Shop Manager, and Administrator. Kate Warner joined us as our new Children's Worker, and we are currently seeking to fill the Shop Manager and Administrator positions.

We also saw changes in our Trustee team. Richard Buckland stepped down and has been replaced by Kate Springett, Amy Springett, Jael Ramcharitar, Linda Beaty, Karen Arnold, and Graham Arnold, joining existing Trustee Kevin Scott.

Our worship teams continue to flourish, with both an adult band and a thriving youth band leading services throughout the year. 2025 also saw the launch of two new initiatives: a children's choir and a drop-in group for young people.

We remain committed to church unity and are actively involved in the Aylesbury Church Network.

We hope this report will provide an insight into our work and we extend our thanks to all who have supported over the past year, both in prayer and financially.

FINANCIAL REVIEW

Financial position

The charity is currently operating at a financial loss, which is not sustainable in the long term. However, the Trustees have successfully reduced the deficit from approximately £38,000 in 2024 to circa £15,000 in 2025. Measures are being implemented to further reduce this deficit in 2026, ensuring the charity's financial stability going forward.

Reserves policy

The Trustees have established a policy whereby the unrestricted funds not designated or invested in tangible fixed assets ("free reserves") should be maintained at a level equivalent to approximately three months of running costs. As at 31 December 2025, the free reserves exceeded this target level, providing a healthy financial cushion for the charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Oaks Community Church is controlled by a governing document, the Memorandum and Articles of Association of the Limited company, and constitute a limited company limited by guarantee as defined by the Companies Act 2006.

Recruitment and appointment and training of new members of Council

In accordance with the Articles of Association the Council is authorised to appoint a new members Council. One third of the Council retire by rotation at the Annual General Meeting but may seek re-election.

Members of the Council are encouraged to continually review their role within the Council and in this context new members are appointed following consultation with, and the approval of, the Church Leadership Team.

On appointment to the Council new members are provided with such training as is required to enable them to carry out their role in an effective manner.

Organisational structure

The Trustees usually meet by themselves two or three times a year. There is also a Church Leadership Team and the Trustees have meetings jointly with the Church Leadership Team three times a year. We also have wider church meetings where we hear reports from different ministries within the church twice a year. The Trustees and Leadership Team also report to that meeting.

Approved by order of the board of trustees on 16 June 2026 and signed on its behalf by:

G T Arnold - Trustee

Independent examiner's report to the trustees of Oaks Community Church ('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

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.

Anthony Parks ACA

Beacons

Chartered Accountants

30 High Street

Wendover

Buckinghamshire

HP22 6EA

17 June 2026

31.12.25

31.12.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

87,563

-

87,563

63,027

Charitable activities

Shop

5,239

-

5,239

4,577

Investment income

2

1,421

-

1,421

1,634

Total

94,223

-

94,223

69,238

EXPENDITURE ON

Charitable activities

Shop

15,268

3,611

18,879

20,397

Church costs

76,242

14,258

90,500

87,323

Total

91,510

17,869

109,379

107,720

NET INCOME/(EXPENDITURE)

2,713

(17,869

)

(15,156

)

(38,482

)

RECONCILIATION OF FUNDS

Total funds brought forward

93,381

17,869

111,250

149,732

TOTAL FUNDS CARRIED FORWARD

96,094

-

96,094

111,250

31.12.25

31.12.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

7

6,140

-

6,140

5,015

Investments

8

55,000

-

55,000

35,000

61,140

-

61,140

40,015

CURRENT ASSETS

Stocks

9

1,107

-

1,107

477

Debtors

10

8,077

-

8,077

6,191

Cash at bank

32,115

-

32,115

67,531

41,299

-

41,299

74,199

CREDITORS

Amounts falling due within one year

11

(6,345

)

-

(6,345

)

(2,964

)

NET CURRENT ASSETS

34,954

-

34,954

71,235

TOTAL ASSETS LESS CURRENT LIABILITIES

96,094

-

96,094

111,250

NET ASSETS

96,094

-

96,094

111,250

FUNDS

12

Unrestricted funds

96,094

93,381

Restricted funds

-

17,869

TOTAL FUNDS

96,094

111,250

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 16 June 2026 and were signed on its behalf by:

K P Scott - 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, with the exception of investments which are included at market value.

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.

Donations

Cash donations are brought into the financial statements upon receipt. Gift Aid tax which is reclaimable on these donations is recognised on receipt of the donation.

Government Grants

Government grants are accounted for under the accruals model. Coronavirus support revenue grants are recognised in the Statement of Financial Activities (SOFA) as other operating income in the same period as the related costs for which the grant is intended to compensate. Coronavirus support grants which are receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support with no future related costs, are recognised in other operating income in the period all eligibility criteria are met.

Legacies

Incoming legacies are included gross in the Statement of Financial Activities (SOFA) when the charity is entitled to the income at the date of probate provided sufficient information has been received to value the charity's entitlement. Pecuniary legacies are recognised as receivable once probate has been granted and notification has been received. Residuary legacies are recognised as receivable once probate has been granted and they can be valued with reasonable certainty.

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.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Council members.

Restricted funds can only be used for particular restricted purposes within the objects of the charitable company. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

The Council makes transfers between funds when expenditure of a restricted nature is to be met from more than one type of fund. The maximum level of these transfers is agreed by the Council prior to the expenditure.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

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.	INVESTMENT INCOME

31.12.25

31.12.24

£

£

Deposit account interest

604

234

Curr asset inv income

817

1,400

1,421

1,634

3.	NET INCOME/(EXPENDITURE)

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

31.12.25

31.12.24

£

£

Depreciation - owned assets

1,083

884

Other operating leases

27,534

26,331

4.	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

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

5.	STAFF COSTS

The average number of employees during the year was 3 (2024: 3).

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

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

63,027

-

63,027

Charitable activities

Shop

4,577

-

4,577

Investment income

1,634

-

1,634

Total

69,238

-

69,238

EXPENDITURE ON

Charitable activities

Shop

6,254

14,143

20,397

Church costs

74,552

12,771

87,323

Total

80,806

26,914

107,720

NET INCOME/(EXPENDITURE)

(11,568

)

(26,914

)

(38,482

)

RECONCILIATION OF FUNDS

Total funds brought forward

104,949

44,783

149,732

TOTAL FUNDS CARRIED FORWARD

93,381

17,869

111,250

7.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2025

22,186

5,332

27,518

Additions

2,208

-

2,208

At 31 December 2025

24,394

5,332

29,726

DEPRECIATION

At 1 January 2025

17,684

4,819

22,503

Charge for year

1,006

77

1,083

At 31 December 2025

18,690

4,896

23,586

NET BOOK VALUE

At 31 December 2025

5,704

436

6,140

At 31 December 2024

4,502

513

5,015

8.	FIXED ASSET INVESTMENTS

31.12.25

31.12.24

£

£

Other

55,000

35,000

There were no investment assets outside the UK.

Investments (neither listed nor unlisted) were as follows:

31.12.25

31.12.24

£

£

Green Pastures Loan Stock

55,000

35,000

9.

STOCKS

31.12.25

31.12.24

£

£

Stocks

1,107

477

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Prepayments and accrued income

8,077

6,191

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

-

336

Accruals and deferred income

6,345

2,628

6,345

2,964

12.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.25

in funds

31.12.25

£

£

£

Unrestricted funds

General fund

93,381

2,713

96,094

Restricted funds

Building fund

17,869

(17,869

)

-

TOTAL FUNDS

111,250

(15,156

)

96,094

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

94,223

(91,510

)

2,713

Restricted funds

Building fund

-

(17,869

)

(17,869

)

TOTAL FUNDS

94,223

(109,379

)

(15,156

)

Comparatives for movement in funds

Net

movement

At

At 1.1.24

in funds

31.12.24

£

£

£

Unrestricted fund

104,949

(11,568

)

93,381

Restricted funds

Building fund

44,783

(26,914

)

17,869

TOTAL FUNDS

149,732

(38,482

)

111,250

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

69,238

(80,806

)

(11,568

)

Restricted funds

Building fund

-

(26,914

)

(26,914

)

TOTAL FUNDS

69,238

(107,720

)

(38,482

)

Restricted funds

The Building Fund consists of donations towards the purchase of a new building and accommodation costs. As the objectives are now clearly not achievable, the Fund is being put towards the accommodation costs of the Church and the Shop.

13.	CAPITAL COMMITMENTS

31.12.25

31.12.24

£

£

Contracted but not provided for in the financial statements

26,550

46,426

14.	OTHER FINANCIAL COMMITMENTS

The internal policy of the Oaks Community Church is to distribute at least 10% of the previous years general donations. In 2026 the church plans to distribute £7,348.

15.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2025.

16.	COMPANY LIMITED BY GUARANTEE

The liability of each member is limited at £1. At 31 December 2025 there were 2 members (2024

- 2).