## THE BEACON CHURCH HERNE BAY TRUSTEES ANNUAL REPORT 1 June 2024 — 31% May 2025 ## Registered Charity Number: 1052692 ## Principal Address: 78 Sea Street Herne Bay CT6 8QE ## Charity Trustees: Mr Michael Norman (Chair) Mr John Way Mrs Beverley Cooke Mr Peter Stanley Mrs Jennie Dunn ## Secretary to the Trustees: Mr Paul Chandler ## Governing Document: Memorandum and Articles of Association incorporated 24th January amended on 14 January 1997 and 2nd June 1997. The Beacon Church Herne Bay is a Company Limited by Guarantee and not having a Share Capital. Company Number: 3150244 Trustee Selection: Trustees are appointed by the existing trustees in consultation with the Church leadership. ## Charitable Objects: The advancement of religion and the furtherance of any other charitable purpose of The Beacon Church Herne Bay. Our membership remained strong during the period and we continued to hold meeting on Sundays at Vibe night club on Herne Bay Sea Front and also at the Beacon Centre premises in Sea Street. Regarding the latter, in addition to our own meetings, bookings from outside organisations showed a small increase, providing income to help off-set our Sunday hire costs. Our programme included small group gatherings in homes and regular virtual meetings being conducted on Zoom. Financial support from members showed a small decrease on the previous year. Our employees continued at one full-time elder and part-time Children’s and Youth workers. All employees are subject to an annual review and their performance has proved to be of a high standard. We have continued to provide a debt counselling service in association with Christians Against Poverty, where clients are seen in their homes. | | | Tots and Teas, the once-a-week meeting for parents with babies and young children has remained popular and provided good contact with families outside our church membership We continued to support Christian education in schools in and around Canterbury through the Canterbury Christian Schools’ Work Trust And contribute to home and overseas missions concerned with orphan support and children’s shelters in Vietnam and China and Bible translation work in Uganda. At home, a number of young people and leaders attended the annual, week-long, Newday event at the Norfolk showground in August, for worship and teaching. They joined around 7,000 young people gathered from around the country. Also, many attended an all-age camping festival held on Trinity Park Showground in Ipswich. In addition, financial support has been given through our affiliation to Relational Mission, which is part of the wider Newfrontiers family of churches, for church planting at home and overseas and relief of the poor. Our overall contribution from general funds to all of these causes amounted to around 12.2% of our income raised largely by church member donations. We continued the year with one full-time paid elder and two unpaid. We continued to highlight our Children and Vulnerable Adults Safeguarding policy, providing refresher training at regular intervals On Sundays, opportunities to serve on various teams were provided, including Set-up, Worship, PA, Song Projection, Children’s and Young people’s groups, and Prayer Ministry. Our income is largely through the generous giving of our members and a smaller amount from the letting of our premises. Our performance for the year showed a deficit of (£8,953). We expect, with careful management, to be able to support our essential activities and charitable giving for the coming year and absorb any increase the rent paid for the Sunday hire of Vibe. Also, we have a part-time cleaner for the Sea Street premises. ## Policy on Reserves: The reserve fund of £5000 includes an allowance to cover any possible staff redundancy. Details of any funds in deficit. Not Applicable Trustee Signatures: **----- Start of picture text -----**
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| Registered number: 03150244 | | | THE BEACON CHURCH HERNE BAY DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 Mazuma | ## The Beacon Church Herne Bay Contents ||Page| |---|---| |Company Information|1| |Directors’ Report|2| |Accountant's Report|3| |Profit and Loss Account|4| |Balance Sheet|5| |Notes to the Financial Statements|6—7| |The following pages do not form part of the statutory accounts:|| |TradingProfitandLossAccount|8—9| | | | | The Beacon Church Herne Bay Company Information For The Year Ended 31 May 2025 **e** en I | I | |**e**en|The Beacon Church Herne Bay
Company Information
For The Year EndedThe Year EndedYear EndedEnded31May 20252025| |---|---| |**e**en|For The Year EndedThe Year EndedYear EndedEnded 31 May 20252025
C| |Directors|Beverley Cooke| ||Jennie Dunn| ||Michael Norman| ||Peter Stanley| ||John Way| |Secretary|Paul Chandler| |Company Number|03150244| |Registered Office|78 Sea Street| ||Herne Bay| ||Kent| ||CT6 8QE| |Accountants|Mazuma| ||Dragon House Princes Way| ||Bridgend Industrial Estate| ||Bridgend| ||CF313AQ| Page 1 | | \ | | ## The Beacon Church Herne Bay Company No. 03150244 Directors' Report For The Year Ended 31 May 2025 The directors present their report and the financial statements for the year ended 31 May 2025. ## Directors The directors who held office during the year were as follows: Beverley Cooke Jennie Dunn Michael Norman Peter Stanley John Way ## Statement of Directors' Responsibilities The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to: - e select suitable accounting policies and then apply them consistently; e make judgments and accounting estimates that are reasonable and prudent; e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. ## Small Company Rules This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. By order of the board **----- Start of picture text -----**
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Paul Chandler Company Secretary 27/10/2025 Page 2 | | | | The Beacon Church Herne Bay Accountant's Report | For The Year Ended 31 May 2025 ; i Report of the Accountant to the directors of The Beacon Church Herne Bay | These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 May 2025. | 7 We have prepared these financial statements based on the accounting records, information and explanations provided by you. We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements. On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”. You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited. The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance. 27/10/2025 Mazuma Dragon House Princes Way Bridgend Industrial Estate Bridgend CF31 3AQ Page 3 | | ## The Beacon Church Herne Bay Profit and Loss Account For The Year Ended 31 May 2025 **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |Notes|£|£| |TURNOVER|80,684|83,538| |Cost|of|sales|(11,521)|(14,172)| |GROSS|PROFIT|69,163|69,366| |Administrative|expenses|(78,398)|(77,741)| |Fair|value|gains|on|investment|properties|ad|288,867| |OPERATING|(LOSS) /PROFIT|(9,235)|280,492| |Other|interest|receivable|and|similar|income|282|327| |es|eeneenceineceemn| |(LOSS)/PROFIT|FOR THE|FINANCIAL|YEAR|(8,953)|280,819| **----- End of picture text -----**
The notes on pages 6 to 7 form part of these financial statements. | Page 4 . | | | **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |The|Beacon|Church|Herne|Bay| |Balance|Sheet| |As|At|31|May|2025| |a| |2025|2024| |Notes|£|£|£|£| |FIXED|ASSETS| |Tangible|Assets|4|300,792|301,058| |300,792|301,058| |CURRENT|ASSETS| |Cash|at|bank|and|in|hand|9,876|18,562| |9,876|18,562| |Creditors:|Amounts|Falling|Due|Within|5|(529)|(528)| |One|Year| |NET CURRENT ASSETS|(LIABILITIES)|9,347|18,034| |TOTAL ASSETS|LESS CURRENT|310,139|319,092| |LIABILITIES| |NET ASSETS|310,139|319,092| |Profit and|Loss|Account|310,139|319,092| |SHAREHOLDERS' FUNDS|310,139|319,092| **----- End of picture text -----**
For the year ending 31 May 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 in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board **----- Start of picture text -----**
Beverleyverley CookCooke Peter Stanley
Director Caress
27/10/2025 Irector
a 27/10/2025
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The notes on pages 6 to 7 form part of these financial statements. Page 5 The Beacon Church Herne Bay Notes to the Financial Statements For The Year Ended 31 May 2025 ia | , 1. General Information The Beacon Church Herne Bay is a private company, limited by shares, incorporated in England & Wales, registered number 03150244. The registered office is 78 Sea Street, Herne Bay, Kent, CT6 8QE. 2. Accounting Policies 2.1. Basis of Preparation of Financial Statements The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. ## 2.2, Turnover Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. ## Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. ## Rendering of services Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably. 2.3. Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Freehold 0% Plant & Machinery 25% RB Computer Equipment 25% RB 3. Average Number of Employees Average number of employees, including directors, during the year was: 5 (2024: 5) 4. Tangible Assets |4.
Tangible Assets||||| |---|---|---|---|---| ||Land &|||| ||Property|||| ||Freehold|Plant&
Machinery|Computer
Equipment|Total| ||£|£|£|£| |Cost||||| |As at 1 June 2024|299,995|13,712|8,090|321,797| |As at 31 May 2025|299,995|13,712|8,090|321,797| |Depreciation||||| |As at 1 June 2024|=|13,584|7,155|20,739| |Provided during the period|7|32|234|266| |As at 31 May 2025|-|13,616|7,389|21,005| |Net Book Value||||| |As at 31 May 2025|299,995|96|701|300,792| |Asat1June2024|299,995|128|935|301,058| Page 6 ## The Beacon Church Herne Bay Notes to the Financial Statements (continued) i i For The Year Ended 31 May 2025 a ## 5. Creditors: Amounts Falling Due Within One Year |||2025|2024| |---|---|---|---| |||£|£| |Trade|creditors|1|-| |Other|creditors|528|528| |||529|528| ## 6. Share Capital | | | | | Page 7 | ## The Beacon Church Herne Bay Trading Profit and Loss Account For The Year Ended The Year Ended Year Ended Ended 31 May 2025 May 2025 2025 iRaa For The Year Ended The Year Ended Year Ended Ended 31 May 2025 May 2025 2025 ||2025|||2024| |---|---|---|---|---| ||£|£|£|£| |TURNOVER||||| |Hire of church building||5,559||5,081| |Gift aid||52,368||56,399| |Offerings||19,826||18,863| |Other income||2,931||3,195| |||80,684||83,538| |COST OF SALES||||| |Childrens work|2,618||2,166|| |Conferences & training|47|||153| |Gifts|6,695||9,635|| |Community iniatives
Associations|1,111
1,050||1,168
1,050|| |||(11,521)||(14,172)| |GROSS PROFIT||69,163||69,366| |Administrative Expenses||||| |Wages and salaries|49,199||46,987|| |Employers pensions - defined contributions scheme|2,952||2,808|| |Staff training|196||2,160|| |Staff entertaining|943|||504| |Travel expenses|422|||685| |Rent|10,400||10,050|| |Rates|143|||126| |Light and heat|2,457||2,425|| |Cleaning|488|||822| |Computer software costs|=|||678| |Repairs, renewals and maintenance|3,127||3,667|| |Insurance|1,895|||1,661| |Speakers|200|||-| |Printing|667|||868| |Advertising and marketing costs|-|||245| |Telecommunications|444|||425| |Accountancy fees|528|||528| |Subscriptions|2,920|||2,253| |Bank charges|61|||60| |Depreciation of plant and machinery|32|||43| |Depreciation ofcomputer equipment|234|||311| |Sundry expenses|1,090|||435| |||(78,398)||(77,741)| |Fair value gains on investment properties|ee||288,867|| |||-||288,867| |OPERATING (LOSS) /PROFIT||(9,235)||280,492| |||||...CONTINUED| Page 8 | ## The Beacon Church Herne Bay Trading Profit and Loss Account (continued) arn a nnFor The Year EndedSony31nnMayeNO EDP EvenetnED 2025cow VCE nD res **----- Start of picture text -----**
||||||| |---|---|---|---|---|---| |Other|interest|receivable|and|similar|income| |Bank|interest|receivable|282|327| |282|327| |(LOSS)/PROFIT|FOR THE|FINANCIAL YEAR|(8,953)|280,819| **----- End of picture text -----**
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| pu CHARITY COMMISSION | Independent examiner's report on the
hy FOR ENGLAND AND WALES accounts
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## Section A Independent Examiner's Report ee - | Report to the trustees The Beacon Church Herne Bay - | On accounts for the year | 31° May 2025 Charity no | 1052692 ended (if any) | report to the trustees on my examination of the accounts of the above charity (‘the Trust”) for the year ended : - Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (‘the Act”). | report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## Independent examiner's statement applicable sted body} Deietet Hi net appicante | have completed my examination. | confirm that no material matters have come to my attention in connection with the examination fetherthar-theat—diselesed-belew—which gives me cause to believe that in, any material respect: - e the accounting records were not kept in accordance with section 130 of the Charities Act; or - e the accounts did not accord with the accounting records; or e 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. | 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. * Please delete the words in the brackets if they do not apply. **----- Start of picture text -----**
Signed: |---| yr d -
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Date: | 4/11/25
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Relevant professional |AAT qualification(s) or body IER 1 Oct 2018 | | Addrexe: Dragon House, Princes Way, Bridgend Industrial Estate, Bridgend CF31 3AQ ## Section B ## Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER Ra Oct 2018