2025
ANNUAL REPORT & ACCOUNTS
FINDON VALLEY FREE CHURCH (BAPTIST)
1 – 11 Lime Tree Avenue Worthing West Sussex BN14 0DJ
Telephone: 01903 873790 Website: www.fvfc.org.uk Office hours: Monday - Thursday 9am to 1pm
1 | Page
We will tell the next generation the praiseworthy deeds of the Lord, His power and the wonders He has done, So that the next generation would know them, Even the children yet to be born. Psalm 78:4-6
Contents
| Contents | |
|---|---|
| Annual Report for the year to 31st December 2025 | |
| Reference and Administrative details of the Charity, its Trustees and | 3 |
| Advisors | |
| Trustees Report 2025 | |
| Structure, Governance and the Management | 4 |
| Review of Financial Position | 4 |
| Reserves Policy | 4 |
| Risk Management | 5 |
| Activities | 5 |
| Church Mission Statement | 5 |
| Secretary’s Report | 6 |
| Details of Significant Activities | 7 |
| Statement of Charity Trustees (Deacons) Responsibilities | 8 |
| Annual Accounts for the year to 31 December 2025 | |
| Independent Examiner’s Report | 9 |
| Statement of Financial Activities | 10 |
| Statement of Assets and Liabilities (Balance Sheet) | 11 |
| Notes to the Accounts | 12-18 |
| Church Ministries | |
| Details of Church Ministries and related Charities | 19-30 |
| Summary of Safeguarding Statement | 31 |
2 | Page
Findon Valley Free Church (Baptist)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER 1052737
START OF FINANCIAL YEAR 01st January 2025
END OF FINANCIAL YEAR 31st December 2025
TRUSTEES Rev Alicia L Moore - Minister Rosamund J Tolley - Deacon Christina J Hemsley - Deacon Iain M Taylor - Deacon Susan E Menday - Deacon - stepped down 17 January 2025 Peter L Hemsley - Deacon Michael G Knowles - Secretary David S Tolley - Treasurer Norman Michell – Deacon - stepped down 19 November 2025 David Rycroft – Deacon stepped down 19 November 2025 Susan Stone – Deacon Mark J Cattermole (elected 18 November 2025) Christina A Cattermole (elected 18 November 2025)
The Baptist Union of Great Britain
HOLDING TRUSTEES The Baptist Union of Great Britain GOVERNING DOCUMENT Standard Registration on the 08.02.1996 Church Rules as revised in 1969 and amended on the 25.11.2008.
OBJECTIVES The advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the World.
REGISTERED ADDRESS 1 – 11 Lime Tree Avenue Worthing West Sussex BN14 0DJ
BANKING CAF Bank Ltd West Malling Kent ME19 4JQ
INDEPENDENT Independent Examiners Ltd EXAMINER The Grain Store Hills Barns, Appledram Lane South Chichester PO20 7EG
3 | Page
Findon Valley Free Church (Baptist)
TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2025
The Charity Trustees present their report together with the financial statements for the year ended 31st December 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Church’s constitution, applicable law and the requirements of the Statement of Recommended Practice ‘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 (FRS102) (effective 1 January 2015) and in accordance with charity law applicable in the UK.
We have also referred to the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, Trustees consider how planned activities contribute to the aims and objectives that they have set.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Church is constituted under the Fuller Trust and the deeds are held by the Baptist Union of Great Britain.
The Charity Trustees, who meet formally once a month, manage the Church. Members, at their meetings held five times a year, vote upon all significant decisions. Trusteesconsist ofthe Minister,the ChurchOfficers (Secretary and Treasurer)and upto nineDeacons. The constitutional governingbody ofthe Church is the Church members meeting, that appoints officers and deacons for up to three years. New Trustees are made aware of their responsibilities through publications provided by the Baptist Union.
The Church works together with the Baptist Union of Great Britain (BUGB), South Eastern Baptist Association (SEBA), and the Preschool Learning Alliance, all of whom provide advice and assistance as required.
Generally, funds are not canvassed for the work of the Church as it relies on the freewill offerings given by members, taking advantage of gift aid where the donor agrees. Appropriate charges are made for services provided to our ‘trading’ organisation (i.e. Preschool) and to the uniformed organisations and other groups that use our premises. Money is raised for other charities from time to time by holding envelope collections, concerts, coffee mornings, meals etc. Grants made to other charities are outlined in the accounts (note 4).
The salaried staff mentioned in Note 7, are supplemented on a regular basis by over 30 volunteers from the membership and congregation, in carrying out the work of the Church and its services to the community. Details about the role of volunteers and the nature of their contributions to the Church are shown through the reports of our organisations in the later pages of this report.
None of the Trustees or key management personnel receive any benefits for their services to the charity.
REVIEW OF FINANCIAL POSITION
The Trustees are satisfied with the overall financial position of the Church. A budget is established with tight control and monitoring procedures in place over incoming and outgoing resources. This year, because of the financialcrisis inthe country we set our budget to reflect how thecost of living might affect peoples’ giving. The budget therefore was set to give an excess of expenditure over income of £15,946 (on unrestricted General Funds only). Due to the generosity of our members and also keeping a tighter grip on expenditure we ended the year with an excess of income over expenditure of £687 (on unrestricted General Funds only). Looking forward through 2026 we are actively seeking a Family/Children’s worker/assistant minister, moving over to being a CIO charity. With regards to looking after the building we occupy the interior of the main church is being redecorated and there is the need to have the Manse rendered. The cost for all this to happened is covered by existing monies and does not impinge on our Reserve fund.
Generally, our clubs and organisations receive subs and pay incidental expenses. Most ofthese organisations have rolled their accounts into the Church’s General Fund.
Preschool funding comes mainly from WSCC (West Sussex County Council) in the form of grants paid throughout the year and contributions from parents.
No funds are in deficit and the Trustees, therefore, do not feel that the Church is exposed to any major financial risk. There are no material uncertainties about the Charity’s ability to continue.
RESERVES POLICY
A Reserve Fund of £70,000 is held against unexpected large maintenance bills or a sudden drop in income. In addition, £17,000 is held by our Preschool should they run into difficulties. The Trustees and Management Committee of the Preschool review these figures annually. Free Reserves as represented by unrestricted net current assets were £131,122 at 31st December 2025.
4 | Page
Findon Valley Free Church (Baptist)
TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
RISK MANAGEMENT
Church monies are held in accounts with COIF and CAF Bank Ltd, as are the Preschool funds and all ancillary monies are held as treasury accounts in HSBC.
All major insurable risks are covered by a combined commercial insurance policy underwritten by Ansvar.
As members of the BUGB we have access to information and data covering government legislation and directives on charity matters (risk, employment, management, information technology and financial issues).
ACTIVITIES
The Trustees have complied with their duty as laid down in Section 4 of the Charities Act 2011 with regard to Public Benefit Entity guidance as published by the Charity Commission.
According to our constitution the purpose of our Church is the advancement of the Christian faith. We endeavour to do this under the direction
of our mission statement:
CHURCH MISSION STATEMENT
We aim,underGod’s guidance and through the empowering of the Holy Spirit,
-
To glorify God in our worship, our service and in Christ-like living,
-
To reach Findon Valley and beyond with the love of God in Jesus Christ
-
To bring people to commitment in Jesus Christ and to membership in His family
-
To bring Christian believers to maturity in Christ and to equip them for their ministry in the church and the world
It has been said that a church exists for the benefit of its non-members. We believe there is much truth in this. Through the outworking ofour mission statement and in all we do, we strive to share the good news of the Gospel with our worship, our witness and our work within the local community.
The Church premises, when they are open, are fully utilised during the week as well as on Sundays. The Local Council (for elections), the Findon Valley Residents Association (FVRA), Worthing Active are among a few of the outside groups that have used our premises. This also includes our extensive weekly programme. One of our aims is help create a greater community feel about Findon Valley, with our buildings being a central point and to this end we have established a Community HUB, which enables people to come together and includes our Coffee Shop café 2 mornings a week, table tennis bereavement group, computer safety sessions and there are plans to open a food bank in partnership with the FVRA. These are shared in more detail through the reports of our organisations in the later pages of this report.
Substantial progress and development have been made to our website. This vital tool for calendars, activities and witness is a key source of reference.
TRUSTEES RESPONSIBILITIES
The Charities Act 2011 require the trustees to prepare financial statements for each financial year. In preparing those financial statements the trustees are required to:
-
Select suitable accounting policies and apply them consistently;
-
Make judgements and estimates that are reasonable and prudent;
-
Prepare financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in
-
existence.
-
Observe the methods and principles of the Charity SORP;
● State whether the policies adopted are in accordance with the appropriate SORP (Statement of Recommended Practice) on Accounting by Charities and the accounting regulations and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements.
The Trustees are responsible for keeping proper accounting records. These should disclose, with reasonable accuracy at any time, the financial position of the Church in such a way as to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the Trust Deed. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of the financial statements may differ from legislation in other jurisdictions.
5 | Page
Findon Valley Free Church (Baptist)
SECRETARY’S REPORT 2025
The year 2025 saw us continue the progress of the Hub, which you can read later in the report, and see the impact that the Church is making in the community.
It is with thanks that we remember those of our fellowship that went to be with their Lord in this year 2025 - Jenny Mitchell and Carole Walsh. Jenny was one of our first Office Administrators. Carole Walsh was very involved in ladies breakfast as an active member of the team. We have fond memories of them both, they were much loved members of the fellowship.
In January the Church Leadership had a few days away at Fresh Streams. This is a National Leadership Conference: held at the Hayes Conference Centre, Swanwick. It brought together church leaders from around the UK. Its aim to focus on prayer, Holy Spirit encounters, and evangelism (such as the "Everyone Everywhere" initiative).
What a memorable Easter we had celebrating our Risen Saviour and witnessing several baptisms.
Later in the year we were also blessed by a second Baptismal service.
In our September Church Meeting Allie proposed introducing Elders to the leadership structure. This was voted on and agreed by the membership.
In November we held a Special Church Members Meeting where it was agreed that the Church adopt a new CIO (Charitable Incorporated Organisation) constitution as recommended by the Baptist Union. The sole aim of this is to give the Current and Former trustees protection of limited liability.
Reading all the reports we can see just how busy Church Life is with so much going on, not just on Sunday but all through the week. I would like to thank everyone for their hard work and dedication in making all this possible
We give thanks for Allie’s leadership, pastoral care and hard work over the year. We also acknowledge Rich in his support of her and the fellowship as well as his role as Church Administrator.
As we look ahead, we do so with confidence—not in our own strength, but in the faithful patience of God. We commit ourselves again to being a church that welcomes, listens, supports, and points people toward the hope found in Jesus.
Michael Knowles
2 Peter 3:9
The Lord is not slow in keeping his promise, as some understand slowness. Instead he is patient with you, not wanting anyone to perish, but everyone to come to repentance.
6 | Page
Findon Valley Free Church (Baptist)
DETAILS OF SIGNIFICANT ACTIVITIES MINISTER’S REPORT 2025
As we look back on 2025, it feels like a year shaped by patience and steady faithfulness.
Our motto verse for the year came from 2 Peter 3:9, reminding us that God is not slow in keeping His promises, but patient — not wanting anyone to perish, but all to come to repentance. This verse has helped us to hold our plans, our waiting, and our hopes with trust, believing that God is at work even when progress feels gradual.
A key focus this year has been strengthening the foundations of the church. We introduced the Eldership team, marking an important step in shared leadership, prayerful discernment, and the long-term spiritual health of the fellowship. Alongside this, we began the process of becoming a Charitable Incorporated Organisation (CIO), helping to ensure our governance structures support the future vision and sustainability of the church.
We have continued to explore the appointment of a Children and Families Worker. While this role has not yet been filled, the process has been valuable in clarifying our priorities and reaffirming our commitment to children, young people, and families within the life of the church.
During 2025 we also introduced several new opportunities for connection and growth through the ongoing work at the HUB. We held our first Newcomers’ Lunch, creating a relaxed and welcoming space for people to begin finding their place within the church community. We ran a Mentoring and discipleship course for the first time, alongside a teaching course exploring the book of Revelation, both of which encouraged deeper engagement with Scripture and faith.
Our Alpha group continued throughout the year, faithfully providing a space for conversation, questions, and exploration of faith.
We were delighted to celebrate seven baptisms across two services, powerful moments of testimony and joy that reminded us of God’s ongoing work among us. We also enjoyed wider moments of welcome and community, including the Open House termly services, Messy Church and the Holiday club, a comedy night with Andy Kind, Christmas Craft evening, The Extravaganza, Community carols and our own carol service, which was warmly received and brought a real sense of shared joy.
As we reflect on 2025, we can see how much has been built, how many lives have been touched, and how faithfully God has been at work among us. These are not ends in themselves, but signs of a church being shaped for the sake of others.
It has been a year of faithful steps, some visible, some quietly taken, all of them building the life of this church. We have strengthened leadership, deepened discipleship, welcomed new faces, celebrated new life, and shared joy together.
As we continue the journey, we do so with gratitude for what God has already done and with trust in what He is still unfolding among us. There is more ahead, and we step into it together.
Allie
7 | Page
Findon Valley Free Church (Baptist)
STATEMENT OF CHARITY TRUSTEES (DEACONS) RESPONSIBILITIES FOR THE YEAR ENDED 31ST DECEMBER 2025
Charity 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 its financial activities for that period, and adequately distinguish any material special trust or other restricted fund of the charity. In preparing those financial statements the Trustees are required to:
-
Select suitable accounting policies and then apply them consistently:
-
Make judgements and estimates that are reasonable and prudent:
· State whether the policies adopted are in accordance with the appropriate SORP (Statement of Recommended Practice) on Accounting by Charities and the accounting regulations and with applicable accounting standards, 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 assume that the charity will continue in business.
-
Observe the methods and principles of the Charity SORP
The Trustees are responsible for keeping proper accounting records. These should disclose, with reasonable accuracy at any time, the financial position of the Church in such a way as to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the Trust Deed. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of the financial statements may differ from legislation in other jurisdictions.
Signed on behalf of the Charity Trustees (Deacons),
Secretary
Treasurer
8 | Page
Findon Valley Free Church (Baptist)
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
9 | Page
Findon Valley Free Church (Baptist)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025
| Restated | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Endowment | TOTAL | TOTAL | ||||||
| N otes | Funds | Funds | Funds | Funds | 2025 | 2024 | |||||
| £ | £ | £ | £ | £ | £ | ||||||
| INCOME | |||||||||||
| Income and Endowments from: | |||||||||||
| Donations and Legacies | 2a | 95,821 | 790 | 7,277 | 0 | 103,888 | 123,545 | ||||
| Preschool & Organisations | 2b | 0 | 6,223 | 104,480 | 0 | 110,703 | 83,170 | ||||
| Investments | 2c | 34,146 | 0 | 0 | 0 | 34,146 | 35,533 | ||||
| Charitable Activities | 2d | 0 | 3,744 | 705 | 4,449 | 4,023 | |||||
| Other Income | 2e | 31 | 0 | 0 | 0 | 31 | 480 | ||||
| TOTAL | 129,998 | 10,757 | 112,462 | 0 | 253,217 | 246,751 | |||||
| EXPENDITURE | |||||||||||
| Expenditure on: | |||||||||||
| Preschool | 3a | 0 | 0 | 82,986 | 0 | 82,986 | 72,994 | ||||
| O rg anis ations | 3b | 0 | 2,035 | 0 | 0 | 2,035 | 1,630 | ||||
| Charitable Activities | 3c | 129,411 | 23,043 | 8,094 | 9,300 | 169,848 | 144,005 | ||||
| TOTAL | 129,411 | 25,078 | 91,080 | 9,300 | 254,869 | 218,629 | |||||
| NET INCOME/(EXPENDITURE) BEFORE | 587 | (14,321) | 21,382 | (9,300) | (1,652) | 28,122 | |||||
| INVESTMENT GAINS/(LOSSES) | |||||||||||
| Net gains/(losses) on investments | 0 | 0 | 0 | 0 | 0 | 0 | |||||
| Release of Liability on Defined Benefit | 0 | 0 | 0 | 0 | 0 | 0 | |||||
| Pension Scheme | |||||||||||
| NET INCOME/(EXPENDITURE) | 587 | (14,321) | 21,382 | (9,300) | (1,652) | 28,122 | |||||
| Transfers of Funds In | 5,566 | (5,566) | 0 | 0 | 0 | 0 | |||||
| Transfers of Funds Out | (5,466) | 8,866 | (3,400) | 0 | 0 | 0 | |||||
| NET MOVEMENT IN FUNDS | 687 | (11,021) | 17,982 | (9,300) | (1,652) | 28,122 | |||||
| RECONCILIATION OF FUNDS: | |||||||||||
| Total Funds Brought Forward (as originally stated) | 130,012 | 135,346 | 23,480 | 3,193,840 | 3,482,678 | 3,454,556 | |||||
| Prior year adjustment | 21 | 0 | 0 | 0 | 0 | 0 | (2,263,840) | ||||
| Total Funds Brought Forward (as restated) | 130,012 | 135,346 | 23,480 | 930,000 | 1,218,838 | 1,190,716 | |||||
| TOTAL FUNDS CARRIED FORWARD | 130,699 | 124,325 | 41,462 | 920,700 | 1,217,186 | 1,218,838 |
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 9 to 15 form part of these financial statements.
10 | Page
Findon Valley Free Church (Baptist)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025
11 | Page
Findon Valley Free Church (Baptist)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
a. Basis of Preparation.
The accounts are prepared in accordance with the, Charities Statement of Recommended Practice (Charities SORP 2021), FRS102 and with the Charities Act 2011. Findon Valley Free Church is a registered charity, no. 1052737 and meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
b. Fixed Assets
Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £1,000. They are initially recognised at cost, or for donated assets, at a reasonable estimate of their value on receipt. The Church premises and Manse are owned by the Baptist Union Corporation as the Custodian Trustees, with Findon Valley Free Church as the Managing Trustees. All additions to the fixtures, fittings and equipment are charged to the Statement of Financial Activities in the year of purchase. The only exception to this is that the photocopier (see note 13) is held on a lease agreement in order to give a continuous maintained service. The property is now stated at historical cost less depreciation, in accordance with FRS 102.
Depreciation is provided at 2% per annum on a straight-line basis.
c. Debtors, Creditors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has Creditors which are measured at settlement amounts less any trade discounts.
d. Tax Refunds on Gift Aid.
Gift Aid refunds of tax were claimed in January, April, July and October. Gift Aid Small Donations Scheme (GASDS) refunds were claimed in January, April, July and October.
e. Funds.
‘Unrestricted Funds’ represent monies available for the general purposes of the Church. ‘Designated Funds’ are set aside for purposes determined by the Trustees. ‘Restricted Funds’ are set aside for the purpose specified by the giver.
f. Incoming Resources.
Incoming resources are recognised in the accounts on an accrual’s basis.
Recognition of Income
These are included in the Statement of Financial Activities (SOFA) when:
-
the charity becomes entitled to the income;
-
it is more likely than not that the trustees will receive the resources; and
-
the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and Donations
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP). Gifts in
Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Legacies
Legacies are included in the SoFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government Grants
The charity has not received any government grants in the reporting period.
Volunteer Help
The value of voluntary help received is not included in the accounts but is described in the Trustees’ annual report.
Income from interest, royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
g. Resources Expended.
All expenditure is accounted for on an accruals basis and has been classified under appropriate natural category headings Liability Recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Governance and Support Costs
Support costs represent the cost of central functions, for example governance costs, payroll administration, information technology. Governance costs are those support costs which relate to public accountability of the charity and its compliance with regulation and good practice.
Redundancy cost
The charity made no redundancy payments during the reporting period. Deferred income
One item of deferred income has been included in the accounts. Creditors
The charity measures creditors at settlement amounts less any trade discounts.
h. Pensions.
Ministers whether ordained or in training are enrolled in the Ministerial Pension Scheme of the Baptist Union. The church pays contributions to the Baptist Pension Scheme under a defined contribution arrangement. The scheme is a multi-employer scheme and it is not possible to identify the assets and liabilities of the scheme which are attributable to the church. The church was paying contributions towards a deficit in the defined benefit scheme but since August 2022 this was cleared and deficit contributions are no longer payable (see Note 8). For other employees a NEST Pension is available.
i. Donations.
It is our policy to give donations to help the ministerial colleges of the Baptist denomination, the outreach organisations of our denomination for both home and overseas and to assist Christian organisations with their work in humanitarian and relief work.
j. Prior year adjustments and changes to previous accounts
The charity previously valued its freehold property based on insurance valuations. This does not comply with FRS 102, which requires either historical cost or fair value.
The trustees have corrected this by restating the property at historical cost.
The effect of this correction is to reduce fixed assets and endowment funds by £2,263,840.
12 | Page
Findon Valley Free Church (Baptist)
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
| 2. ANALYSIS OF INCOME | Unrestricted | Unrestricted | Designated | Designated | Restricted | Endowment | TOTAL | TOTAL |
|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | 2025 | 2024 | |||
| £ | £ | £ | £ | £ | £ | |||
| a) Donations and Legacies | ||||||||
| Donations and Gifts | 10,870 | 790 | 6,107 | 0 | 17,767 | 10,534 | ||
| Gift Aid Donations | 44,174 | 0 | 0 | 0 | 44,174 | 45,164 | ||
| Grants | 0 | 0 | 0 | 0 | 0 | 600 | ||
| Leg ac ies | 2,700 | 0 | 0 | 0 | 2,700 | 30,000 | ||
| Cash Collections | 9,615 | 0 | 0 | 0 | 9,615 | 8,234 | ||
| Envelope | 15,473 | 0 | 0 | 0 | 15,473 | 13,344 | ||
| Gift Aid Tax Refund | 12,989 | 0 | 1,170 | 0 | 14,159 | 15,669 | ||
| 95,821 | 790 | 7,277 | 0 | 103,888 | 123,545 | |||
| b) Preschool and Organisations | ||||||||
| Bookstall | 0 | 182 | 0 | 0 | 182 | 164 | ||
| Step Inside Coffee Shop | 0 | 6,041 | 0 | 0 | 6,041 | 3,736 | ||
| Pre-School: | ||||||||
| Fees | 0 | 0 | 8,247 | 0 | 8,247 | 8,247 | ||
| Vouchers (WSCC) | 0 | 0 | 93,922 | 0 | 93,922 | 68,712 | ||
| Bank Interest | 0 | 0 | 696 | 0 | 696 | 696 | ||
| Other | 0 | 0 | 1,615 | 0 | 1,615 | 1,615 | ||
| 0 | 6,223 | 104,480 | - | 110,703 | 83,170 | |||
| c) Investments | ||||||||
| Premises Letting | 26,078 | 0 | 0 | 0 | 26,078 | 26,340 | ||
| Bank Interest received | 8,068 | 0 | 0 | 0 | 8,068 | 9,193 | ||
| 34,146 | 0 | 0 | 0 | 34,146 | 35,533 | |||
| d) Charitable Activities | ||||||||
| Ladies Breakfast | 0 | 370 | 0 | 0 | 370 | 333 | ||
| Open House | 0 | 0 | 705 | 0 | 705 | 902 | ||
| Messy Church | 0 | 3,206 | 0 | 0 | 3,206 | 2,105 | ||
| Men's Breakfast | 0 | 168 | 0 | 0 | 168 | 120 | ||
| Sunday School | 0 | 0 | 0 | 0 | 0 | 563 | ||
| 0 | 3,744 | 705 | 0 | 4,449 | 4,023 | |||
| e) Other Income | ||||||||
| Flowers | 15 | 0 | 0 | 0 | 15 | 0 | ||
| Catering | 16 | 0 | 0 | 0 | 16 | 75 | ||
| Sale of Equipment (chairs) | 0 | 0 | 0 | 0 | 0 | 400 | ||
| Photocopying | 0 | 0 | 0 | 0 | 0 | 5 | ||
| 31 | 0 | 0 | 0 | 31 | 480 |
13 | Page
Findon Valley Free Church (Baptist)
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
| 3. ANALYSIS OF EXPENDITURE | Unrestricted | Designated | Designated | Restricted | Endowment | Endowment | TOTAL | TOTAL | TOTAL | TOTAL | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | 2025 | 2024 | ||||||
| Notes | £ | £ | £ | £ | £ | £ | |||||
| a) Preschool | |||||||||||
| Salaries | 0 | 0 | 70,871 | 0 | 70,871 | 61,750 | |||||
| Legal | 0 | 0 | 2,534 | 0 | 2,534 | 2,534 | |||||
| Use of premises | 0 | 0 | 3,400 | 0 | 3,400 | 2,750 | |||||
| Other | 0 | 0 | 6,181 | 0 | 6,181 | 5,960 | |||||
| 0 | 0 | 82,986 | 0 | 82,986 | 72,994 | ||||||
| b) Raising Funds - Organisations | |||||||||||
| Bookstall | 0 | 164 | 0 | 0 | 164 | 130 | |||||
| Step Inside Coffee Shop | 0 | 1,871 | 0 | 0 | 1,871 | 1,500 | |||||
| 0 | 2,035 | 0 | 0 | 2,035 | 1,630 | ||||||
| c) Charitable Activities | |||||||||||
| Gifts to Mission | 4 | 1,124 | 4,154 | 7,277 | 0 | 12,555 | 17,994 | ||||
| Direct Church costs | 5 | 124,733 | 15,240 | 61 | 9,300 | 149,334 | 118,053 | ||||
| Church support Organisations | 6 | 0 | 3,649 | 756 | 0 | 4,405 | 3,848 | ||||
| Independent Examiners Fees | 1,260 | 0 | 0 | 0 | 1,260 | 1,890 | |||||
| Professional Fees | 2,234 | 0 | 0 | 0 | 2,234 | 2,160 | |||||
| Bank Charges | 60 | 0 | 0 | 0 | 60 | 60 | |||||
| 129,411 | 23,043 | 8,094 | 9,300 | 169,848 | 144,005 | ||||||
| 2025 | 2024 | ||||||||||
| 4.a) GIFTS TO MISSIONS | Overseas | General | UK | Total | Total | ||||||
| £ | £ | £ | £ | £ | |||||||
| From Restricted Mission Funds | |||||||||||
| BMSWorld Mission | 1,967 | 0 | 0 | 1,967 | 3,182 | ||||||
| Operation Agri | 0 | 0 | 0 | 0 | 21 | ||||||
| Baptist Home Mission | 0 | 0 | 636 | 636 | 2,698 | ||||||
| MAF | 1,593 | 0 | 0 | 1,593 | 2,678 | ||||||
| Release International | 1,428 | 0 | 0 | 1,428 | 1,975 | ||||||
| Links International | 1,265 | 0 | 0 | 1,265 | 3,568 | ||||||
| Christians AgainstPoverty | 0 | 0 | 388 | 388 | 1,822 | ||||||
| Total via Restricted Funds | 6,253 | 0 | 1,024 | 7,277 | 15,944 | ||||||
| 2025 | 2024 | ||||||||||
| Overseas | General | UK | Total | Total | |||||||
| £ | £ | £ | £ | £ | |||||||
| From General Funds | |||||||||||
| Spurgeon's Childcare | 0 | 0 | 1,124 | 1,124 | 350 | ||||||
| Spurgeon's College | 0 | 0 | 0 | 0 | 350 | ||||||
| Littlehampton BC | 0 | 0 | 0 | 0 | 1,000 | ||||||
| Retd.Bapt.Ministers Housing | 0 | 0 | 0 | 0 | 350 | ||||||
| Total via General Funds | 0 | 0 | 1,124 | 1,124 | 2,050 | ||||||
| 2025 | 2024 | ||||||||||
| Overseas | General | UK | Total | Total | |||||||
| £ | £ | £ | £ | £ | |||||||
| From Designated Funds | |||||||||||
| Hub Community | 0 | 0 | 154 | 154 | 0 | ||||||
| CAP | 0 | 0 | 972 | 972 | 0 | ||||||
| Baptist Home Mission | 0 | 0 | 1,793 | 1,793 | 0 | ||||||
| Links International | 1,235 | 0 | 0 | 1,235 | 0 | ||||||
| Total via Designated Funds | 1,235 | 0 | 2,919 | 4,154 | 0 | ||||||
| Total Giving to Missions | 7,488 | 0 | 5,067 | 12,555 | 17,994 |
2025: This total represents 12% of total incoming resources budgeted(less Preschool & Gift Day)
2024: This total represents 10.74% of total incoming resources budgeted (less Preschool & Gift Day)
14 | Page
Findon Valley Free Church (Baptist)
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
| 5. DIRECT CHURCH COSTS | Unrestricted | Designated | Restricted | Endowment | Total | Total |
|---|---|---|---|---|---|---|
| Fund | Fund | Fund | Fund | 2025 | 2024 | |
| £ | £ | £ | £ | £ | £ | |
| Salaries incl admin support and cleaning | 55,828 | 0 | 0 | 0 | 55,828 | 48,044 |
| Manse Utilities | 6,429 | 0 | 0 | 0 | 6,429 | 4,815 |
| Manse Repair & Maintenance | 5,141 | 0 | 0 | 0 | 5,141 | 1,248 |
| Church Utilities | 21,020 | 0 | 0 | 0 | 21,020 | 18,476 |
| Church Repair & Maintenance | 6,545 | 4,000 | 0 | 0 | 10,545 | 9,710 |
| Cleaning Materials | 870 | 0 | 0 | 0 | 870 | 1,047 |
| Depreciation of Fixed Assets | 0 | 0 | 0 | 9,300 | 9,300 | 0 |
| Printing, Postage, Stationery | 1,730 | 39 | 0 | 0 | 1,769 | 2,180 |
| Subscriptions | 2,495 | 0 | 0 | 0 | 2,495 | 1,762 |
| Conference, Travel & Training costs | 424 | 0 | 0 | 0 | 424 | 2,715 |
| Equipment | 5,921 | 5,657 | 61 | 0 | 11,639 | 5,030 |
| Advertising & Publications | 452 | 94 | 0 | 0 | 546 | 1,597 |
| Telephone, Computer, Internet | 2,924 | 20 | 0 | 0 | 2,944 | 1,818 |
| Special Projects and Fellowship | 13,351 | 0 | 0 | 0 | 13,351 | 12,959 |
| Catering, Gardening, Flowers | 1,436 | 5,343 | 0 | 0 | 6,779 | 2,130 |
| Miscellaneous expenditure | 167 | 87 | 0 | 0 | 254 | 82 |
| Building | 0 | 0 | 0 | 0 | 0 | 4,440 |
| 124,733 | 15,240 | 61 | 9,300 | 149,334 | 118,053 | |
| 6. CHURCH SUPPORT ORGANISATIONS | Unrestricted | Designated | Restricted | Endowment | Total | Total |
| Fund | Fund | Fund | Fund | 2025 | 2024 | |
| £ | £ | £ | £ | £ | £ | |
| Open House | 0 | 0 | 756 | 0 | 756 | 672 |
| Messy Church | 0 | 2,990 | 0 | 0 | 2,990 | 2,357 |
| Ladies Breakfast | 0 | 140 | 0 | 0 | 140 | 256 |
| Men's Breakfast | 0 | 120 | 0 | 0 | 120 | 230 |
| Sunday School | 0 | 399 | 0 | 0 | 399 | 333 |
| 0 | 3,649 | 756 | 0 | 4,405 | 3,848 | |
| 7. EMPLOYEES RENUMERATION | 2025 | 2024 | ||||
| £ | £ | |||||
| Gross remuneration paid to all employees | 113,589 | 97,099 | ||||
| Total NIC Employer payments | 10,753 | 6,197 | ||||
| NI allowance | -9,372 | (5,647) | ||||
| Employer Pension Contributions | 5,796 | 5,533 | ||||
| Pension Deficiency Payments to BU (note 8) | 0 | 0 | ||||
| 120,766 | 103,182 | |||||
| No employee received emoluments in excess of £60,000 for the period. | ||||||
| Average number of paid staff were: | 2025 | 2024 | ||||
| TOTAL | TOTAL | |||||
| Minister | 1 | 1 | ||||
| Preschool staff (part time) | 7 | 7 | ||||
| Administrator (part time) | 1 | 1 | ||||
| 9 | 9 |
Key Management Personnel: The Trustees and Minister are considered to be key management personnel. No trustees received renumeration. The amounts paid to key management personnel (including any accommodation allowance and employer pension contributions) were £47,907 (2024: £43,905). Note: the Church policy is to provide the Minister with either an accommodation allowance or option to reside in a church property, in accordance with the TOA (Terms of Appointment) agreement, which is approved by the Baptist Union for all ministers.
- DEFINED CONTRIBUTION PENSION SCHEME OR DEFINED BENEFIT PENSION PLAN
The Church is a participating employer in the Baptist Pension Scheme ("the Scheme"), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The assets of the Scheme are held separately from those of the Employer and the other participating employers. Our current Minister is part of the Baptist Pension Scheme under the Defined Contributions (DC) Scheme.
TheScheme, previouslyknown asthe BaptistMinisters' PensionFund, started in 1925,but was closed tofuture accrualof defined benefits on 31 December 2011. Prior to this date the main benefit provided through the Defined Benefit (DB) Plan was a pension of one eightieth of final minimum pensionable income for each year of pensionable service together with additional pension in respect of premiums paid onPensionable Incomein excess of MinimumPensionable Income.Since 1 January 2012, benefits have been provided through a Defined Contribution (DC) Plan.
A formal valuation of the DB Plan as at 31 December 2019 was carried out by a professionally qualified Actuary using the Projected Unit Method. At the valuation date the market value of the DB Plan assets was £298 million, whilst the level of assets needed to pay benefits was £316m, giving a deficit of £18m (equivalent to a past service level funding of 94%). The Church and the other participating employers in the DB Plan were collectively responsible for funding this deficit.
TheTrusteeand theBaptistUnion agreed that directrecovery contributionswould reduceto £1per monthfor eachemployer fromthe August2022 paymentuntil June 2026. However, this was superseded in November 2024. The Trustees of the scheme entered an agreement with the insurance company Just Retirement Limited (“Just”) in 2022 to secure DB Plan members’ benefits. In November 2024 the DB Plan benefits were transferred over to Just and therefore the Trustees of the Deficit Recovery Contributions (DRC’s) ceased the collection of the £1 per month at the end of October 2024, The direct debits for these payments have been cancelled and DB Plan employers no longer have any further responsibility towards the DB Plan.
15 | Page
Findon Valley Free Church (Baptist) NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
- TRUSTEES (DEACONS) REMUNERATION & EXPENSES AND OTHER RELATED PARTIES
A. Moore (Trustee) and her spouse R. Moore received renumeration for their Minister and Church Administrator role respectively, see below. As explained in the key management personnel section above, the Church has a commitment to pay the Minister a housing allowance and contribution to utility bills, see below. No other transactions took place between other trustees and related parties in the financial year (2024: Nil)
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Gross salary of Minister (A. Moore) | 29,700 | 28,608 |
| Gross salary of Church Administrator (R. Moore) | 12,960 | 7,992 |
| Employer's NI contribution for Minister | 4,546 | 2,693 |
| NI Allowance | (4,035) | (2,478) |
| Employer's Pension contribution for Minister | 4,776 | 4,612 |
| 47,947 | 41,427 | |
| Accommodation allowance for Minister | 11,548 | 11,797 |
| Contribution to Utility bills, Property Repairs and Insurance for Minister | 11,570 | 7,103 |
Findon Valley Free Church relies on the provisions contained in clauses 20 and 23 of the governing document to remunerate the Minister (also a Trustee) and connected person to a Trustee for work undertaken.
| 10. TANGIBLE FIXED ASSETS | Church & Manse | Church & Manse | |||
|---|---|---|---|---|---|
| Freehold | Freehold | Fixtures, | Total | ||
| Land | Buildings | Fittings, | |||
| & Equipment | |||||
| £ | £ | £ | £ | ||
| Cost | 01-Jan-25 | 1,596,920 | 1,596,920 | 0 | 3,193,840 |
| Additions | 0 | 0 | 0 | 0 | |
| Adjustment (note 21) | (1,131,920) | (1,131,920) | 0 | (2,263,840) | |
| Cost at | 31-Dec-25 | 465,000 | 465,000 | 0 | 930,000 |
| Accumulated depreciation | 01-Jan-25 | 0 | 0 | 0 | 0 |
| Charge in the year | 0 | 9,300 | 0 | 9,300 | |
| Total depreciation | 31-Dec-25 | 0 | 9,300 | 0 | 9,300 |
| Net Book Value | 31-Dec-25 | 465,000 | 455,700 | 0 | 920,700 |
| Net Book Value (as restated) | 31-Dec-24 | 465,000 | 465,000 | 0 | 930,000 |
In 2025 the Deacons met and discussed the accounting treatment of land and buildings shown in these financial statements. The ownership of the Church and Manse is vested in the Baptist Union Corporation (BUC) as Custodian Trustees. The BUC is also the beneficial owner. Findon Valley Free Church (FVFC) is the managing Trustee, has full use of the property and does not envisage the sale of the properties. The Church and Manse are maintained by FVFC, but not owned by it, nor does it have any beneficial interest.
In previous financial years, the land and buildings have been shown at their insurance value, rather than at cost. This is because accurate cost information was unavailable at that time. However, the Deacons have successfully now sourced the original cost information and have agreed as from 1 January 2024 to revert to the cost less depreciation method of valuation.
The original church land was acquired and Church built in 1954/55 then a major extension was added in 1964 the total cost being £680,000. It is believed that the property may only be used as a Free Church and the trustees are of the opinion that the buildings should be included in the accounts at cost.
The residential property (Church Manse) was acquired in 2007 at a cost of £250,000. The trustees do not intend to carry out further revaluations.
The buildings and contents are insured by FVFC up to a loss limit of £4,052,249 and £150,818 respectively as at 15th January 2024. This will cover the full cost of repair and replacement as assessed by the insurance company.
11. ENDOWMENT FUND
The Endowment Fund consists of all the Freehold Land and Buildings, including the manse, held in trust for the Church by the Baptist Union Corporation Ltd (BUC), and represented by Fixed Assets.
12. DEBTORS
The charity held no debtors in 2024 or 2025.
16 | Page
Findon Valley Free Church (Baptist)
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
| 13. CREDITORS AND ACCRUALS: AMOUNTS | Unrestricted | Designated | Restricted | To tal | To tal | To tal |
|---|---|---|---|---|---|---|
| FALLING DUE WITHIN ONE YEAR | Fund | Funds | Funds | 31-Dec-25 | 31-Dec-24 | |
| £ | £ | £ | £ | £ | ||
| FVRA Arts & Crafts | 25 | 0 | 0 | 25 | 25 | |
| Rowland Singers | 0 | 0 | 0 | 0 | 75 | |
| Photocopier Lease agreement | 1,554 | 0 | 0 | 1,554 | 1,795 | |
| Independent Examiners Fees Deferred Income (13a) |
1,260 0 |
0 0 |
0 12,938 |
1,260 12,938 |
1,260 12,839 |
|
| 2,839 | 0 | 12,938 | 15,777 | 15,994 |
13.a) DEFERRED INCOME
| 13.a) DEFERRED INCOME | |
|---|---|
| £ | |
| Deferred income brought forward 1st January 2025 | 12,839 |
| Utilised in the year | (12,839) |
| Receipts in 2025 in advance for 2026 | 12,938 |
| Deferred income as at 31st December 2025 | 12,938 |
Deferred income represents funding received in advance for use in 2026, as defined by the donor.
| 14. CREDITORS: AMOUNTS FALLING DUE IN | 14. CREDITORS: AMOUNTS FALLING DUE IN | Unrestricted | Unrestricted | Unrestricted | Designated | Restricted | Restricted | Total | Total | Total | Total | Total |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MORE THAN ONE YEAR | Fund | Funds | Funds | 31-Dec-25 31-Dec-24 | ||||||||
| £ | £ | £ | £ | £ | ||||||||
| Photocopier Lease agreement | 423 | 0 | 0 | 423 | 1,797 | |||||||
| 423 | 0 | 0 | 423 | 1,797 | ||||||||
| 15. RESTRICTED FUNDS | Balance at | Balance at | ||||||||||
| Current Year | 31-Dec-24 | Transfers | Receipts | Payments | 31-Dec-25 | |||||||
| £ | £ | £ | £ | £ | ||||||||
| Open House | 438 | 0 | 705 | (756) | 387 | |||||||
| MAF | 0 | 0 | 1,593 | (1,593) | 0 | |||||||
| Release International | 0 | 0 | 1,428 | (1,428) | 0 | |||||||
| Links International | 0 | 0 | 1,265 | (1,265) | 0 | |||||||
| Kitchen Equipment Reserve | 61 | 0 | 0 | (61) | 0 | |||||||
| Christians Against Poverty (CAP) | 0 | 0 | 388 | (388) | 0 | |||||||
| Organ Refurbishment | 300 | 0 | 0 | 0 | 300 | |||||||
| Preschool | 22,681 | (3,400) | 104,480 | (82,986) | 40,775 | |||||||
| Missions | 0 | 0 | 2,603 | (2,603) | 0 | |||||||
| 23,480 | (3,400) | 112,462 | (91,080) | 41,462 | ||||||||
| Balance at | Balance at | |||||||||||
| Previous | Year | 31-Dec-23 | Transfers | Receipts | Payments | 31-Dec-24 | ||||||
| £ | £ | £ | £ | £ | ||||||||
| Open House | 208 | 0 | 902 | (672) | 438 | |||||||
| Tuesday Luncheon Club | 4,066 | (4,066) | 0 | 0 | 0 | |||||||
| Kitchen Equipment Reserve | 233 | 0 | 0 | (172) | 61 | |||||||
| Organ Refurbishment | 600 | 0 | 0 | (300) | 300 | |||||||
| Preschool Loan | (2,500) | 2,500 | 0 | 0 | 0 | |||||||
| Preschool | 21,404 | (5,000) | 79,270 | (72,993) | 22,681 | |||||||
| O rg anis ation | 1,650 | (1,650) | 0 | 0 | 0 | |||||||
| Missions | (546) | 3,664 | 7,436 | (10,554) | 0 | |||||||
| Links International | 0 | 916 | 2,651 | (3,567) | 0 | |||||||
| Christians Against Poverty | 0 | 915 | 909 | (1,824) | 0 | |||||||
| 25,115 | (2,721) | 91,168 | (90,082) | 23,480 | ||||||||
| Restricted | funds are represented by: | |||||||||||
| 31-Dec-25 | 31-Dec-24 | |||||||||||
| £ | ||||||||||||
| Cash at bank and in hand | 54,400 | 36,319 | ||||||||||
| Creditors | (12,938) | (12,839) | ||||||||||
| 41,462 | 23,480 |
The transfer of £3,400 represents rent paid by the Preschool for hall hire to the Church.
17 | Page
Findon Valley Free Church (Baptist)
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
| 16. DESIGNATED FUNDS | Balance at | Balance at | Balance at | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Current Year | 31-Dec-24 | Transfers | Receipts | Payments | 31-Dec-25 | ||||
| £ | £ | £ | £ | £ | |||||
| Men's Breakfast | 305 | 0 | 168 | (120) | 353 | ||||
| Ladies Breakfast | 367 | 0 | 370 | (140) | 597 | ||||
| Hub Community | 0 | 3,000 | 790 | (154) | 3,636 | ||||
| Bookstall | 253 | 0 | 182 | (164) | 271 | ||||
| Step Inside Coffee Shop | 3,261 | 0 | 6,041 | (5,871) | 3,431 | ||||
| General Reserve(Contingency) | 70,000 | 0 | 0 | 0 | 70,000 | ||||
| Building Fund | 262 | 4,066 | 0 | (4,000) | 328 | ||||
| Messy Church | 572 | 1,500 | 3,206 | (2,990) | 2,288 | ||||
| Sunday School | 348 | 300 | 0 | (399) | 249 | ||||
| Outreach | 53,538 | 0 | 0 | (11,220) | 42,318 | ||||
| Gift Day | 2,374 | (1,500) | 0 | (20) | 854 | ||||
| Tuesday Luncheon Club | 4,066 | (4,066) | 0 | 0 | 0 | ||||
| 135,346 | 3,300 | 10,757 | (25,078) | 124,325 | |||||
| Previous Year | Balance at | Balance at | |||||||
| 31-Dec-23 | Transfers | Receipts | Payments | 31-Dec-24 | |||||
| £ | £ | £ | £ | £ | |||||
| Men's Breakfast | 415 | 0 | 120 | (230) | 305 | ||||
| Ladies Breakfast | 289 | 0 | 333 | (255) | 367 | ||||
| Bookstall | 219 | 0 | 164 | (130) | 253 | ||||
| Step Inside Coffee Shop | 3,521 | (2,496) | 3,736 | (1,500) | 3,261 | ||||
| General Reserve(Contingency) | 70,000 | 0 | 0 | 0 | 70,000 | ||||
| Building Fund | 8,702 | 0 | 0 | (8,440) | 262 | ||||
| Messy Church | 824 | 0 | 2,105 | (2,357) | 572 | ||||
| Sunday School | 138 | 0 | 563 | (353) | 348 | ||||
| Outreach | 55,173 | 0 | 0 | (1,635) | 53,538 | ||||
| Gift Day | 1,384 | 0 | 1,500 | (510) | 2,374 | ||||
| Tuesday Luncheon Club | 0 | 4,066 | 0 | 0 | 4,066 | ||||
| 140,665 | 1,570 | 8,521 | (15,410) | 135,346 | |||||
| Designated funds are represented by: | |||||||||
| 31-Dec-25 | 31-Dec -24 | ||||||||
| £ | |||||||||
| Cash at bank and in hand | 124,325 | 135,346 | |||||||
| 124,325 | 135,346 |
17. RECONCILIATION OF FUNDS
| Funds at start (as previously stated) | 01-Jan-25 | 3,482,678 |
|---|---|---|
| Prior period adjustment | (2,263,840) | |
| Funds at end Funds at start (as restated) Netincome/(expenditure)for year |
01-Jan-25 31-Dec -25 |
1,218,838 (1,652) 1,217,186 |
18. RISK ASSESSMENT
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
19. RESERVES POLICY
The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.
20. PUBLIC BENEFIT
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
21. PRIOR PERIOD ADJUSTMENT
The charity previously included freehold land and buildings at a valuation based on insurance estimates. This basis is not compliant with FRS 102, which requires tangible fixed assets to be held at historical cost or fair value.
The trustees have corrected this by restating the property at historical cost, this is based on the cost information they have.
As from 1 January 2025, depreciation will also be charged on the remaining estimated useful life of the building, which the Trustees estimate to be 50 years.
The impact of this adjustment is summarised below:
Reduction in tangible fixed assets: £2,263,840. Reduction in endowment funds: £2,263,840.
Comparative figures have been restated accordingly.
18 | Page
Findon Valley Free Church (Baptist)
Open House (Parent and Toddler Group Ministry) Annual Report 2025
Once again, we had another special year at Open House in 2025 with many families joining us each week. We continue to meet every Tuesday during Term time between 10.30am to 12 noon and have a busy morning of activities for the children including Play inside and outside, Craft, Refreshments and Songtime.
We have had wonderful opportunities of sharing Gods love with the families through chatting to them; through the services that we hold twice a term; and by teaching them Christian songs every week suitable for the little ones to learn and understand. The Theme for the services last year (2025) was the need for us to “Shine” for Jesus and show people that we belong to Him. During each term we have learnt Christian songs in readiness to sing at each of our services. For Valentines Day we talked about God’s love for each one of us.
Our Easter service was very busy with the usual Easter Bonnet Parade, followed by the Easter Story and then an exciting Easter Egg Hunt. In May we celebrated V.E. Day with Bunting, and lots of Union Jack Cakes! At the May Half Term service I told them the story of Noah, and after the service we went out into the Church garden where our tree is planted, to put more pretty painted stones round it. Our summer service was a reminder of all that we had learnt during the year so far. We re-capped on some previous Bible Stories and sang favourite Christian songs. This was followed by an amazing Craft and lunch. We sent them home with Party Bags.
We had the Blythswood Shoebox Launch at the beginning of the Autumn Term and were encouraged by the enthusiasm of the Parents and children to fill a Box. Our Autumn Half Term service combined a Harvest Theme and the return of the Shoeboxes.This was followed by Harvest Food and cake.
Our Christmas Service and Party was another exciting morning when we went through the Christmas Story, sang Christmas songs and made wonderful Crowns before they sat down to Lunch. We then sent them home with a Book of the Christmas Story given to them by Father Christmas.It’s been so lovely to have Pre-school join us for our services throughout the year.
Once again, we held the Church Nativity service during December when Open House, Messy Church and Sunday School took part.They did a fantastic job! We really appreciate the prayers of the Fellowship for this ministry and for those of us who are here each week meeting all these families and sharing the love of Jesus with them. We can’t do this without prayer.
19 | Page
Christine Fairs
Findon Valley Free Church (Baptist)
Preschool Report 2025
A review of the past year shows a very strong performance.
This year has been amazing for pre-school this has helped by high numbers. However we may see some challenges over the coming year due to low numbers and a number of families pulling out last minute. We have a very strong team that are highly qualified, Katie and I are now both level 3 SENCO qualified and Danii is close to completing her level 2 apprenticeship.
Last year there were 22 children registered in the Summer term, 11 of which went to school in September. We then had 1 child join and one leave to relocate. At the end of December we had 11 children registered. Most children are accessing the West Sussex funding.
We have informed OFSTED of our earlier opening times and later closing times, this has been received well and is being utilised by current parents. Also the lower age limit is not being used as much as I would have hoped but hope this will change in the future. We are in the process of setting up a budget to support us with the financial structure of pre-school and we are also looking into holding fundraising events to put towards storage and resources for the garden.
Becky Harding and Iain Taylor
20 | Page
Findon Valley Free Church (Baptist)
Messy Church 2025
Messy Church continues to be a vibrant and joyful part of our ministry to families in the community. Each month we welcome between 40–50 children and adults, many of whom are families not yet connected to regular Sunday worship. Our sessions provide a creative and relaxed space where people can explore faith together through crafts, stories, worship, and shared food.
Over the past year we’ve explored a wide range of themes, including Healing the Paralyzed Man, The Great Commission, Freedom (through the story of Moses), Remembrance, and Christmas. Each theme has offered a fresh opportunity to share the message of God’s love in fun, engaging, and accessible ways.
We’re really encouraged to see how relationships with families have deepened over time. Many of those who joined us initially as occasional visitors are now regular attenders who look forward to each session. The children, in particular, are becoming far more engaged with the Bible stories and interactive teaching. It’s been wonderful to see them listening, joining in the prayers and songs, and remembering key messages from previous sessions.
Allie Moore
FVFC Kids 2025 - Messy Summer
While large numbers bring great energy, they also make it harder for everyone to hear and focus. Interestingly, in the last couple of months, when attendance has been slightly lower, we’ve noticed a marked improvement in the teaching and worship times. The smaller groups have enabled greater interaction, a calmer atmosphere, and more meaningful participation from both children and adults.
We’ve also had some encouraging spiritual conversations as a result of Messy Church. One family has expressed a desire to begin attending Sunday services regularly and has asked about child dedication, a wonderful sign that faith is growing and that our outreach is bearing fruit.
Overall, Messy Church continues to be a significant bridge between the church and the wider community, a place where families feel welcomed, valued, and free to explore faith at their own pace. We’re excited to see how God continues to use this ministry to sow seeds of faith and build lasting connections in the months ahead.
Allie Moore
21 | Page
Findon Valley Free Church (Baptist)
Annual report for Live Wires (Sunday School) 2025
In 2025 we based our lessons on Matthew. The children have had books where they can keep their craft and memory verses. The series has gone well with the children often ready to ask questions and chat. We are thrilled about this as it shows that they are comfortable in the group. We use Energize Urban Saints to back up our teaching and to give new ideas. We try to keep the teaching fresh, varied and interesting.
On special dates we come away from Matthew e.g. Mothering Sunday, Easter, Remembrance Sunday and do things relevant to that occasion.
In the lounge we now have a notice board where we can display the children’s work and information on our learning. We also create a banner with a text to be displayed in the church.
In September the children in Year 6 moved up into Caroline and Michael’s group. This has changed the dynamics of the group.During the Autumn term we have had some new children attend which is great. We pray that they will continue to come as we start 2026.
Tish filmed the children for the Christmas carol service and Christmas day service. It’s good that they can be part of this. Those that want to also take part in the Nativity along with children from Open House and Messy Church.
Tish and Sue usually do the teaching and we are grateful to Rosamund, Mandy Austen, Laura, Angie, Chee and Heather being willing to help.
Sue Menday
22 | Page
Findon Valley Free Church (Baptist)
Annual report for Switch (Youth Church) 2025
IOur teaching in 2025 was in line with what Allie had been covering in her sermon series, the book of Matthew.
We are continuing to use Energize Urban Saints as our teaching guide and resource. We use different YouTube clips and worship songs to support the lesson and make it more interesting. It is encouraging to see them being engaged and contributing to the discussions.
In September we had 3 children move up and join us from the younger 'Live Wires' group. It's great to have a bigger class but with new faces, dynamics change and took a few weeks for the group to gel.
Mike and Caroline do the teaching with Tricia and Tina happy to cover one Sunday a month, for which we are very grateful.
Please continue to pray for our young people and for us teaching that we might find new ways to get the message of God's love across to them in a practical way in their young lives.
Caroline Knowles
23 | Page
Findon Valley Free Church (Baptist)
1st Findon Valley Scout Group 2025
The numbers in the Group remain constant, though lower than in previous years, but we are beginning to see an increase in young people joining. Once again, it’s been a busy year.
Beavers have enjoyed a variety of activities: hikes, den building, visits to the beach as well as crafts, cooking and working for badges.
Cubs – another busy year and many badges have been gained and new skills learnt. The following badges have been gained: Chef; Space; Emergency Aid; International, Backwoods Cooking and World Faith. For this badge, the Cubs paid a visit to the Worthing Mosque.
In the summer term, both Beavers and Cubs enjoyed a morning’s paddleboarding at Southwater.
Scouts had a packed programme of water activities in the Summer including paddleboarding, rafting and Pulling Boat.During Troop meetings they have enjoyed a wide range of activities including fun evenings, cooking and learning many new skills.
In May, the Group held a VE Celebration Tea Party at the HQ for parents and young people – the Cubs and Beavers made bunting to decorate the grounds. As usual the year ended with the Christingle Service where Beavers and Cubs again sang carols.
As ever I am grateful to Leaders and Trustee Board members for their continued support during the year. I continue to be extremely proud to lead such a dedicated, hardworking team who every week provide exciting opportunities for the young people and put the Fun into Scouting.
Janet Chapman - Group Scout Leader
24 | Page
Findon Valley Free Church (Baptist)
Coffee Shop 2025
TThe past year has again been a busy time in Coffee Shop. We regularly serve between 30 and 40 customers each week with plenty of chatting and laughter filling the morning. There is always someone available to pray with anyone feeling in need of prayer or encouragement and a listening ear for those going through difficult times. A Biblical verse of the week is shown on the overhead screen.
We continue to open Coffee Shop on a Wednesday morning with crafts available, but it has not been as popular as Thursday morning. There is a small core of regular visitors, and the table tennis club members swell our numbers at 11 a.m. during their break.
On both mornings we have regular visits from the local Social Prescriber, the Community Police Officer and Nigel Morgan who helps and advises on the use and safety of our mobile phones, laptops etc.
On December 11th the Vale School Choir visited us and sang a selection of Christmas songs with great enthusiasm which everyone enjoyed and Don Woods again kindly made a delicious Christmas cake.
We are especially pleased that new people have visited Coffee Shop for the first time and returned regularly, and links with other Church activities have been forged. Many now join us on Sunday mornings too.
We are very pleased that we have been able to donate £4000 to the church’s charities this last year.
Once again I would like thank all the volunteers, including Allie and Richard, who so cheerfully give up their time to help. We all feel it is a joy and privilege to serve our Lord and the Church through this ministry.
Rosamund Tolley
25 | Page
Findon Valley Free Church (Baptist)
Ladies’ Breakfast Ministry 2025
At our Ladies’ Breakfast held four times a year we enjoy a happy morning together. Ladies always have something to talk about!
We continue to provide a self-service buffet breakfast with continental and hot options with a seasonal slant depending on the time of year. At the September meeting we combine with the men and enjoy a “full English”.
Our speakers this year have been Judy Frampton and David Howling with Barbara and John Taylor sharing a Christmas message and carols at our December meeting. Some of the ladies joining us are church members and others are customers at the church Coffee Shop and we have been delighted to welcome new ladies to each of our mornings. The mornings start and end with prayer and prayer cards are available on each table.
It is with great sadness that we record that our dear friend Carole went to be with her Lord in September. We are so grateful for the active role she played in the Ladies’ Breakfast for many years. She is greatly missed.
Rosamund Tolley
Men’s Breakfast Ministry 2025
WAs is our usual introduction to the year … we started the Men’s Breakfasts off at the Downlands Carvery, who always provide a very good all you can eat breakfast for under £10.
In June we welcomed Chris Chatfield, owner of Compass Travel, who gave a talk on being a Christian business leader.
In September we welcomed David Howling to come and speak at our Combined Breakfast with the Ladies Breakfast Ministry. David spoke on the importance of being a grandparent to witness
In 2025 numbers again remained steady, at around 15 to 20 guys attending the breakfast. We have been blessed by the guys inviting neighbours and friends to come along to the breakfast which is so encouraging.
We ended the year with a return to the Downlands Carvery.
Our thanks to John Menday for all his help in the Men’s Breakfast Ministry – he has now stepped back from helping with the cooking, but we are so thankful for all his hard work, to make our cooked breakfasts possible.
Michael Knowles
26 | Page
Findon Valley Free Church (Baptist)
Home Groups 2025
Homegroups meet during the 2nd and 4th weeks of each month. Two meet on a Tuesday evening and the other two meet during the day depending upon venue/leader. Our studies focus on the Minister prepared notes which have allowed us to dig deeper into the current sermon series. We are currently looking into the book of Matthew with the aim of finishing around Easter 2026.
Homegroup dynamics are always interesting. They continue to be a place where we can learn from each other, enjoy Christian fellowship and deepen friendships as well as better understand the previous weeks sermon!
Our hopes of introducing two new groups never came about because we were unable to resource them – this remains a key objective.
Please contact the Church Office for more details about our groups.
Iain Taylor
Pastoral 2025
It has been another busy year visiting and phoning about 24 people on a regular basis. These are mostly the more elderly members of the congregation, some who are now no longer able to join us for services. Several have had falls and operations and spent long spells in hospital. It is a very challenging time for them, and it is good that the church can give them support, encouragement and a listening ear. We also give lifts to church events and health appointments when we are able.
The team is very small. I am very grateful to those who give of their time to serve in this important work. There is always room for more helpers. The focus has been on the elderly, having a high proportion in our church of 90 + years. With Elders being appointed I am hoping that they will be able to share the load and also support younger members of the congregation.
John Menday
27 | Page
Findon Valley Free Church (Baptist)
1-3-5 Hub Report 2025
The Hub has created a valuable opportunity to build strong connections within the community and to offer a welcoming space where people can come into our building to take part in activities delivered by organisations and groups outside of the church. These currently include Worthing Active Exercise Group, an Art Group, a Local History Group, Singers Required, Beavers, Cubs and Ballet lessons.
Alongside these, the church runs several weekly activities, including a well-established Table Tennis group and two Coffee Shop mornings held every Wednesday and Thursday. The Table Tennis group continues to attract a good number of regular attendees, many of whom also enjoy visiting the coffee shop during their break. The Bereavement group has met with a few people during 2025, but is looking to change its name and focus and will now meet on a Thursday morning.
The Wednesday coffee shop, which began just over a year ago, is steadily growing and welcoming increasing numbers of people from outside the church community. Members of the Findon Valley Residents Association regularly use the space for meetings, providing a valuable opportunity to strengthen relationships with others serving the local area.
As a result of this connection, several members of the Hub steering group have met with Lorraine from the Residents Association to explore ways to further develop partnership working. Through these conversations, we have reflected on the current economic climate and recognised that more people, even within our own community, are experiencing financial hardship.
Over recent months, we have explored the possibility of offering some form of food provision to support those who may be struggling or facing difficult circumstances. We have taken time to research existing models, visiting several local initiatives to understand best practice and consider how we might respond effectively to the needs within our area.
We are now in the process of establishing a Food Pantry in partnership with the Findon Valley Residents Association. This will run alongside the Wednesday coffee shop, providing a supportive and accessible setting for those in need. We have established referral links with Lime Tree Surgery, the Library and Vale School, and have submitted a grant application to support the project.
Chris Cattermole
28 | Page
Findon Valley Free Church (Baptist)
Missions 2025
WIt’s good to be able to confirm that we were able to meet our tithe commitment to support our 5 nominated missions.
BMS (including Home Mission and SEBA) and MAF are long established supported agencies and are well known to us.
CAP and C4GP were new for 2025 and we are slowly developing closer links as the areas of involvement become clearer. CAP is a national institution that focuses upon helping folk who experience challenges in the managing of their finances. C4GP focus is supporting the specific needs within the persecuted Church in Pakistan.
Release International broadens the focus with information and prayer needs of the Church worldwide.
Please be encouraged to stay informed, continue to pray and continue to give – for we are all the body of Christ.
Iain Taylor
Bookstall 2025
The Bible Notes ministry has continued this year, although there are not many of us receiving these notes now. A daily quiet time with God is such an excellent discipline for us as Christians - time to spend quietly reading and studying God’s word, to help us know the Bible more thoroughly and encouraging us to spend time listening for God to help us in our daily walk with him.
If you are interested in creating a regular quiet study time for yourself but need ideas about what to use to achieve this, then please speak with Mary Knight. There is a good range of themed Study Notes available and increasingly various resources / websites online.
There are also a good range of books available providing a daily study based on Scripture passages on various themes - e.g.: Selwyn Lloyd, Amir Tsarfati has a very recent book “Until He Comes - 365 Daily Devotions as We Await His Return” etc etc.
Maybe you would like to read through the Bible in a Year. There are various publications to help and encourage you to do this. There are various versions of The One Year Bible - e.g.: an illustrated New Testament version in the New Living Translation.
We miss being able to visit Chapel Gifts, next to Worthing Tabernacle, but there are excellent online sites such as Eden and Revived supplying very wide ranges of Christian material of many kinds.
Mary Knight
29 | Page
Findon Valley Free Church (Baptist)
Blythswood Care – Shoe Box Appeal 2025
TThank you all for your continued support for the Blythswood Care Shoe Box Appeal over the past year. It has been so encouraging to know that so many of you knitted scarves, hats, gloves, and blankets, collected items for the Boxes, made monetary donations and most importantly prayed for this work.
FVFC was once again the Collection Point for the Shoe Boxes and we are very grateful to Allie and the Deacons for allowing us to use the church premises for this project. The two Collection Days at the end of October and beginning of November were very happy days meeting folk from other churches and sharing stories of how their churches are supporting the Appeal.
The final total that we collected at FVFC from this area was as follows: 790 Boxes (116 Boxes from FVFC), 26+ Blankets and £769.00 in donations. We exceeded last years total for Boxes!! In all, 7305 shoeboxes went to Kosovo from S England. And about 2300 were sent to Romania.
It was great to have Nathan helping to load the Boxes onto the lorry this year.We are always grateful for the young peoples help! Sadly, we are now unable to send Blankets via Blythswood Care, but we are really grateful that Link to Hope are still able to take them, but they must not exceed 36 x 48 inches. So please keep knitting them and saving them for our Collection Sunday in October!
We hope and pray that we can exceed the 2025 total, so keep knitting and collecting items for the 2026 Appeal and look out for those bargains once again!Please contact me if you would like to know more about Blythswood Care and The Shoe Box Appeal. Thank you!
Christine Fairs and Val Wilkins
30 | Page
Findon Valley Free Church (Baptist)
Summary of Safeguarding Policy Statement
Safeguarding Children, Young People and vulnerable adults at Findon Valley Free Church (Baptist)
Our Vision
The vision statement of Findon Valley Free Church is Love God, love each other, make disciples. In fulfilling this vision, we:
Welcome children and adults at risk into the life of our community
- Run activities for children and adults at risk
Make our premises available to organisations working with children and adults at risk
Our Safeguarding Responsibilities
The church recognises its responsibilities in safeguarding all children, young people and adults at risk, regardless of gender, ethnicity or ability.
As members of this church, we commit ourselves to the nurturing, protection and safekeeping of all associated with the church and will pray for them regularly. In pursuit of this, we commit ourselves to this policy and to the development of sound procedures to ensure we implement our policy well.
Prevention and reporting of abuse
It is the duty of each church member to help prevent the abuse of children and adults at risk, and the duty of each church member to respond to concerns about the well-being of children and adults at risk. Any abuse disclosed, discovered or suspected will be reported in accordance with our procedures. The church will fully co-operate with any statutory investigation into any suspected abuse linked with the church.
Safer recruitment, support and supervision of workers
The church will exercise proper care in the selection and appointment of those working with children and adults at risk, whether paid or voluntary. All workers will be provided with appropriate training, support and supervision to promote the safekeeping of children and adults at risk.
Respecting children and adults at risk
The church will adopt a code of behaviour for all who are appointed to work with children and adults at risk so that all children and adults are shown the respect that is due to them.
· Safer working practices
The church is committed to providing an environment that is as safe as possible for children and adults at risk and will adopt ways of working with them that promote their safety and well-being.
A safer community
The church is committed to the prevention of bullying. The church will seek to ensure that the behaviour of any individuals who may pose a risk to children, young people and adults at risk in the community of the church is managed appropriately.
Policy and procedures
A copy of the policy statement will be displayed permanently on the noticeboard in the foyer and on the notice board outside the church office.
31 | Page