REGISTERED CHARITY NUMBER.. 1052773 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 DUDLEY COMMUNITY CHURCH Doc ID.. 26a828c5f673cc87864d261db6df84a8b4f9fb46
DUDLEY COMMUNITY CHURCH CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31ST DECEMBER 2025 Page Report of the Trustees Ito2 Independent EKaminer'5 Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 6tolO Detailed Statement of Financial Activities li Doc ID.. 26a828c5f673cc87864d261db6df84a8b4f9fb46
DUDLEY COIAMUNITY CHURCH REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31ST DECEMBER 2025 The trustees present their report with the financial statements of the charity foT the year ended 31st Oecember 2025. The truste55 have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 2015 OBJECTIVES AND ACTIVITIES The purpose of the church is the èdvancement of the Christian Faith. Dudley Community Church is a growing, worshipping and mission focused community of people from across the Black Country seeking to be a contemF>orary and relevant expression of Church for all the family. We are passionate about the message of Jesus and about making a difference in our town and beyond. We would love to welcome you to one of our Sunday services at 10..30am an¢J 6pffl, which is in Polish (second Sunday of each monthl. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. ACHIEVEMENT AND PERFORMANCE In 2025 Dudley Community Church experienced an increase in éifference nationalities attenéing church. A5 Irustees, we reco8nised the need to address the importance of making changes to service styles to support our now diverse congregation. We have developed a new ministry team made of several people from different baekgrounds and experience. We continued to preach the good news and see The Lighthouse Centre as a major part of our outreach into the local communitv. FINANCIAL REVIEW Flnafi¢ial position Net income has increased during 2025 to £84,727 compared to £81,806 in 2024 as the Church is now funded by a combination of donations, grants and rental income. The trustees continue to manage the funds of the church carefully with net funds increasing to £534,651 at the end of the financial year, a5 result of the increase in income. FUTURE PLANS The trustees will continue to focu5 on the buildin8 up of the congregation, reaching out to and supporting the socially, emotionally and spiritually vulnerable through its work in The Lighthouse Centre. Page I Doc ID.. 26a828c5f673cc87864d261db6df84a8b4f9fb46
DUDIEY COMMUNITY CHURCH REPOR T OF THE TRUSTEES FOR THE YEAR ENDING 31ST DECEMBER 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT The charity is controlled by its governing document, a deed of trust, and constitutes an unicorporaied registered charity. The trustee5 Shown below consitute the board of governance of the charity and exercise their governance through regular trustee meetin8s. Day to day mana6emenl of the charity is performed by Pastor Joe Hayes, who is also a trustee. Pastor Joe Hayes reports to the other trustees via the regulai trustee meetings. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1052773 Principal address 5alop street Dudley West Midlands DYI 3AT Trustees Rev. l Haye5 Shaun Eden Dolores Wi5hart Arthur Lavender Hubert Treasure MBE Independent examiner Handmill Taxation Ltd Spencer House 114 High Street Wordsley Stourbridge West Midland5 DY8 5QR Approved by order of the board of trustees on Istseptember 2026 and Signed on its behalf by.. Rev l Hayes- Trustee Page 2 Doc ID.. 26a828c5f673cc87864d261db6df84a8b4f9fb46
INDEPENDENT XAMIN R'SR PORT T DUDLEY COMMUNITY CHURCH TH SOF Independent examiner'5 report to thetrustees of Dudley Community Church I report lo the charity trustees on my examination of the accounts of Dudley Community Church Ithe Trustl for the year ended 31st December 2025. Responsibilities and basis of report As the charity trustees of the Trv5t you are reponsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examlner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. l. accounting records were not kept in respect of the Trust as required by section 130 of the Act,. or 2. the accounts do not accord with those records,. or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities IA¢counts and Reports) Regulation5 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered part of an independernt examination. I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. Handmill Taxation Ltd Spencer House 114 High Street Wordslev Stourbridge West Midlands DY8 5QR Date.. 1st September 2026 Page 3 Doc ID.. 26a828c5f673cc87864d261db6df84a8b4f9fb46
DUDLEY COMMUNITY CHURCH STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDING 31ST ECE Year ended 31.12.25 Year ended 31.12.24 Unrestricted fund Restricted fund Total funds Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 66.260 66,260 49,359 Other trading activities Investment income 17,768 699 84,727 17,768 699 84,727 31,912 535 81,806 EXPENDITURE ON Running Costs Other 52,906 5,423 52,906 5,423 55,682 3,288 58,329 58,329 58,970 NET INCOMEIIEXPENDITUREI 26.398 26,398 22,836 RECONCILIATION OF FUNDS Total funds brought forward 507,838 507,838 485.002 TOTAL FUNDS CARRIED FORWARD 534.236 534,236 507,838 The notes form part of these fin?nciil statements P3ge 4 Doc ID.. 26a828c5f673cc87864d261db6df84a8b4f9fb46
DUDLEY COMMLINif( CHURCH BALANCE SHEET AT 31ST DECEMBER 2025 Year ended 31.12.25 Year ended 31.12.24 Unrestflcted fijnd Restricted fund Total funds Total funds Notes FIXED ASSETS Tangible a55et5 438,986 438,986 439,858 CURRENY ASSETS Debtors Cash at bank and in hand 598 95,066 95,664 598 95,066 95,664 598 67,776 68.374 CREDITORS Amounts falling due within one year io 14141 14141 13941 NET CURRENT A55ETS 95.250 95,250 67.980 TOTAL ASSETS LESS CURRENT LIABILITIES 534.236 534,236 507,838 NET ASSETS 534.236 534,236 507,838 2025 2024 FUNDS Unrestricted funds Restricted funds 13 534,236 507,838 TOTAL FUNDS 534,236 507,838 The financial statements were approved by the Board of Trustees on 1st September2026 and were signed on it5 behalf by Rev l Haves- Trustee Page 5 Doc ID.. 26a828c5f673cc87864d261db6df84a8b4f9fb46
DUDLEY COMMUNITY CHURCH NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31ST DECEMBER 2025 I. ACCOVNTING POLICIES Ba515 of preparing the financial statements The financial statements of the charity. which is a public benefit under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accountin8 and Reporting Charities.. Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 leflective l JanuaTV 20151,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Art 2011. The financial statements have been prepared under the historial cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount tan be rnea5ured reliably. Expendlture Liabilirie5 are recognised as expenditu as soon as there is a legal or constructive obligation committing the charity to that expenditure. it is probable that a transfer of economic benefits will be required in Settlement and the amount of the obligation can be me35ured reliably. Expenditure 15 accounted for on an accruals basis and has been cla55ified under the headinds that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basi5 consistent with the use of resources. Tangible fixed asset5 Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property Plant and Machinery Fixtures and Fittings - not provided 20% on reducing balance IO% on reducing balance Taxation The charity is exempt from tax on its charltable activities. Fund a¢countin% Unrestricted funds can be used in accordance with the charitable objective at the discretion of the trustee5. Restricted funds can only be used for particular restricted purposes within the objectives of the charitv. Restrictions arise when specified by the donor or when fund5 are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial stètements. Page 6 Doc ID.. 26a828c5f673cc87864d261db6df84a8b4f9fb46
DUOLEY COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENT5 FOR THE YEAR ENDING 31ST DECEMBER Penslon costs and other post-reiirement btneflts The rharity operate5 a defined cont[butiOn pensSon scheme. Contributions payable to the charity'5 pension scheme are charged to the Staternent of Financial Activitie5 Iri the period to which they relate. 2. OTHER TRADING ACTIVITIES Year ended 31.12.25 Year ended 31.12.24 Rents received 17,768 31,912 17,768 31,912 3. INVESTMENT INCOME Year ended 31.12.25 Year ended 31.12.24 Gr055 Bank Interest received 699 535 4. RUNNING COSTS Year ended 31.12.25 Year ended 31.12.24 Support costs 52,906 55,682 5. TRUSTEÉS, REMUNERATION AND BENEFirs Mr J Hayes, a trustee of Dudley Cornmunity Church received remuneration of £28.530 during the year. Trustees, expenses There were no trustees, expenses paid for the year ended 31st December 2025 nor for the year ended 31st December 2024. 6. STAFF C05T5 The avera8e monthly number of ernployees during the year was as follo¥.. Year endéd Yeèr ended 31.12.24 31.12.25 No employees received emoluments in excess of £60,000. Pa8e 7 Doc ID.. 26a828c5f673cc87864d261db6df84a8b4f9fb46
DUDLEY COMMUNITY CHURCH THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31ST OECEMBER 2025 7. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTivmES- PREVIOUS YEAR Unre51ritted fund fund Total funds INCOME AND ENDOWMENTS FROM DDn3tions and legacies Other trading activities Investmeni income Total 49,359 31,912 535 81,806 49,359 31.912 535 81.806 EXPENDITURE ON Running Cosis 55,682 55,682 Other Total 3,288 58,970 3,288 58,970 NET INCOMEIIEXPENOITURf I 22,836 22,836 RECONCIIIATION OF FUNDS Total funds broughtforward 485,002 485,002 TOTAL FUNDS CARRIED FORWARD 507,838 507,838 8. TANGIBLE FIXED A55ETS Freehold prtspÈrty PropeFty IrrwiernEnts Church Equipment Fixture5 & Fittin8S Total COST At 1st Jat)uary 2025 Additions 409.300 23,953 11,808 6,168 4SI.229 At 31st December 2025 409,300 23,953 11,808 6,168 451,229 DEPRECIATION At 1st January 2025 Charge for year 9,699 422 1,669 450 11,368 872 At 315t December 2025 10,121 2.119 12,240 NET BOOK VALUE At 315t December 2025 409,300 23,953 1,687 4,049 438,989 At 31st December 2024 409,300 23,953 2,109 4,499 439,861 The freelold property has been revalued in 201S by Mrs Jan Billings5ey who was the treasurer of the charity at the time. This valuation is based on local pri£e5 in the area a5 at 31st December 2015. Page 8 Doc ID.. 26a828c5f673cc87864d261db6df84a8b4f9fb46
DUDLEY COMMUNITY CHLIRCH NOT STOTH FOR THE YEAFI FINAN AL STATEMENTS 9. DEBTORS..AMOUNTS FALLING DUE WITHIN ONE YEAR Year ended 31.12.25 Year ended 31.12.24 Trade Debto¥s Other Debtors 598 598 598 598 10. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR Yearended 31.12.25 Year ended 31.12.24 Other creditors and accruals 414 394 414 394 Page 9 Doc ID.. 26a828c5f673cc87864d261db6df84a8b4f9fb46
DUDLEY COMMUNITYCHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31ST DECEMBER 202 13. MOVEMENT IN FUNDS Net movement In funds At 01.01.25 At 31.12.25 Unrestricted funds General fund Restricted funds Lighthouse Project 507,838 26,398 534.236 TOTAL FUNDS 507.838 26.398 534,236 Net movement in funds, included in the above are as follows.. IncominE resources Resources expend Movernent in funds Unrestricted funds Geneial fvnd Restricted funds LighthDuse Projett 84,727 58,329 26,398 TOTAL FUNDS 84,727 58.329 26,398 Comparative5 for movement in funds Net rnovement in funds At 01.01.24 At 31.12.24 Unrestricted funds General fund Restricted fund5 Li8hihouse Proje£t 485,(KJ2 22,836 507.838 TOTAL FUNDS 485,002 22,836 S07,838 Net rnovement in funds. included in the above are as follows.. Incomlng resourcÈs Rp50urces eKpendÈd Movement in fund5 Unrestricted funds Genpral fund Restrlcted funds Lighthouse Project 81,806 58,970 22,836 TOTAL FUNDS 81,806 58,970 22,836 14. REL4TED PARTY DISCLOSURES Durin£ rhe year the trustees and connectèd per50n3 made total aggregate donations without any conditions to Dudley Comrnunity Church ol £11.735. Page 10 Doc ID.. 26a828c5f673cc87864d261db6df84a8b4f9fb46
DUDLEY COMMUNITY CHURCH DETAILED STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDING 31ST D CEMBER 2025 Year ended 31.12.25 Year ended 31.12.24 INCOME AND ENDOWMENTS Donations and legacies Weekly Offerings & Donations 66,260 49.359 66,260 66,260 49,359 49,359 Investment in¢ome Interest received Rents received 699 17,768 535 31.912 Total incoming resources 84,727 81,806 EXPENDITURE Other trading activities Equipment Depreciation Fixture5 & Fittings Depfeciation 422 450 527 500 872 1.027 Other Gifts and donation5 Church events and activities 5,423 276 3,288 5,699 3,968 SUPPORT COSTS Management Trustees, salaries Pension Contributions 28,530 2,474 1,038 4,072 5,424 2.994 883 1,964 28,530 2,474 995 8.620 2,770 2,702 1,114 2,745 160 Rent, rates ané water Electricity Gès Insurance Other expenses Telephone Postage, Printing & Stationery Sundrie5 Repairs & Renewals Computer expense5 1,074 1,988 1,000 2,269 50,441 53,379 Governance Costs Legal and professional fees Accountancy 686 631 596 1,317 596 Total resources expended 58,329 58,970 Net income over empenditure 26.398 22,836 This page does not form pan of the 5t3tutory financial statements Page 11 Doc ID.. 26a828c5f673cc87864d261db6df84a8b4f9fb46