Charlty reglstratlon number 1083020 (England and Wal8s) Company registration number 04009248 BEXHILL COMMUNITY CHURCH KNOWN AS LIVING WORD CHURCH BEXHILL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Caladine Chartered Certified Accountants BEXHILL COMMUNITY CHURCH KNOWN AS LIVING WORD CHURCH BEXHILL LEGAL AND ADMINISTRATIVE INFORMATION Trustses Mrs J Barrett Mr R Lamb Ms C Yates Charlty number {England and Walesl 1083020 Company number 04009248 Prlnclpal address Hamilton Hall Eastwood Road Bexhill on Sea East Sussex TN39 3PS Reglstsrod offlco Chantry House 22 Uppertan Road Eastbourne East Sussex 8N211BF Independont examlner John Caladine FCCA CTA FCIE Caladine Limited Chantry House 22 Upperton Road Eastbourne East Sussex BN2118F Bankers Lloyds 17 Wlellington Place Hastings East Suss8X TN34 1 NX BEXHILL COMMUNITY CHURCH KNOWN AS LIVING WORD CHURCH BEXHILL CONTENTS Page Trustees report Statement of Trustees responsibillties Independent examlnerfs report statement of fin8nclal activlties Statement of ffinanclal posltion Notes to the financial statements 8-16 BEXHILL COMMUNITY CHURCH KNOWN AS LIVING WORD CHURCH BEXHILL TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Church's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019)" Objectlves and actlvltles The Church's objects are.. 1. To advance the christian faith by such means as the church shall detemiine from tlme to tlme. 2. To relieve persons who are in conditions of need. hardship, or distress. 3. To educate and assist young persons through their lelsure time a￿1VitieS so as to develop physical, mental and spiritual capacity. 4. To advance christlan rellgious education and training and educatlon In family Ilfe and relationships. To embody these objects, the primary purpose of the church is to worship God and represent Jesus Christ and His word in the town through a strong representation of the Pentecostal Christian faith in the community. The Church carrles out a number of activities to fulfill its objectives. These include.. (al Different activities to encourage and develop membership of the Church e.g. a Iiv81y style of worship, continued pastoral support to church members, e.g. new membership evening5, meals togelher and the introduction of a specialist Bible teacher to engage the church members in a more meaningful way. (b) Interact with the local communily, mainly through the children's Sunday Invaders Club, the quiz nights and trips to which members are free to invite family and friends {c) Special services with invited speakers within Assemblies of God organisation. (d) Continued representation at regional and national Assemblies of God event8. The Trustees have paid due regard to guidanc8 issued by the Charity Commission in deciding what activities the Church should undertake. BEXHILL COMMUNITY CHURCH KNOWN AS LIVING WORD CHURCH BEXHILL TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance The church continues to be a vibrant Pentecostal representation of the Christian faith in the community with its principal goal of worshiping God, fashioning a place and preparing our parishioners for spiritual growth and maturity while making Jesus Christ known and exemplifying his word in the community. The church continues to maintain and develop a close relationship with Assemblies of God UK as one of its primary objective in bringing the very dynamic Pentecostal experience to the town. In erac A church service takes place Sundays am and Wednesdays pm, also a program for kid and young people continues to inform and inspire the Children. The church continues to maintain links with other local churches mainly through Churches Together in Bexhill. Engaging with the wider communty through weekly food clothes, bakery, toiletries, baby dothes, fruit & vegetables giveaways organized by the church to help the less fortunately in our community, a basket ball training program for young people, door to door interaction, street evangelism, leaflet drops, to forge friendship and to familiarize the wider public with the church, Movie Nights, social evening etc. Different activities to Improve membership of the church e.g. a modern lively style of worship, inspirational Blble teachings to Insplre the church in a more meaningful way continued pastoral care and support to church members. Special services with invited speakers, Christian calendar events services and celebration, contlnued representation at regional and nats'onal Assemblies of God events. The church attendance has fluctuated over the year. Our Sunday moming services and midweek Bible Studies are held in the church building though we still make the Sunday Services available via zoom as some people engaged through this platform. The church membership has held stable for the year with the exceptions of a few people leaving- overall, we gained a few more than we lost. This is a direct result of new people moving into the area and the church is more known in the community. We continue to spend on the maintenance and preservatlon of the building ensurlng that it remains comfortable, secure, and welcoming to all. Interior and exterlor walls paint refreshed. The premises kept dean and tidy, new Interior and axterior display posters installed and maintained. Resurfacing of the paved area around the church is still in need of repair, it remains our intention to get it repaved, regrettably we were not able to get this done as we had intended but hope to do it as soon as the funds become available. Pastor Dale Barrett a full accredited minister with (AOG) Assemblies of God UK continues to lead the church on a salary. Monies have been used to provide a measure of support and subsidy to enable and motivate church members and make material provision to promote and enable considered activities to take place. Accountancy and Payroll services, filing and registered office fees. Publicizing of church activities, website upkeep and printed materials. Salary for employed minister. Payments to visiting speakers for varied church activities. SFxinsorship of child. money for Missionary work abroad and Ukraine Appeal utilities- alectriGity, water, gas, phone, internet, zoom etc. Insurance and Copy Right charges Membership and subscriplion to AS￿mblIeS of God, CTIB, Evangelical Alliance, UK Umbrella Services etc. Materials and supplies for kids program, church office, and catering etc. Church fellowship meals Iget together subsidies. BEXHILL COMMUNITY CHURCH KNOWN AS LIVING WORD CHURCH BEXHILL TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financial review There was a surplus on unrestricted funds for the year of £2,489 (2024.. surplus of £2,765) leaving unrestricted reserves of £131,908 (2024.. £129,419) carried forward at the year ended 31 March 2025. Reserves pollcy It is the policy of the Church that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure of say £15,000. TfE trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Church's current activities while consideration is given to ways in which additional funds may be Rlsk factors The Trustees has assessed the major risks to which the Church is exposed, and are satisfied that systems are In place to mitigate exposure to the major risks. Structure. governance and management The Church is a company Ilmited by guarantee, registration number 04009248 registered wlth the Charity Commission in England and Vvales, registration number 1083020. The Trustees, who are also the dlrectors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Mrs J Barrett Mr K J Jones Mr R Lamb Ms C Yates (Resigned 2 April 20241 None of the Trustees have any beneficial interest in the company. Each member has a liability of £10 in the event of a winding up. Additional trustees are appolnted by the majority vote of the existing trustees. Suitable training Is provided. The day to day activltles of the church are led by the Elders and pastoral staff. These report to the trustees who meet on a regular basis. The Trustees report was approved by the Board of Trustees. Mr R Lamb Trustee Dated.. Woctober 2025 BEXHILL COMMUNITY CHURCH KNOWN AS LIVING WORD CHURCH BEXHILL STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Trustees. who are also the directors of Bexhill Communty Church for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Church and of the incoming resources and application of resourc&, induding the income and expenditure, of the charitable company for that year. In preparing these financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consistently., - observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent. stste whether applicable UK Accounting Standards have been followed, subject to any material departure5 disclosed and explained in the financial statements. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Church viill continue in operation. The Trustees are responslble for keeping adequate accounting records that disclose wlth reasonable accuracy at any time the financlal position of the Church and enable them to ensure that the financial ststements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularits-es. BEXHILL COMMUNITY CHURCH KNOWN AS LIVING WORD CHURCH BEXHILL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BEXHILL COMMUNITY CHURCH I report to the Trustees on my examination of the financial statements of Bexhill Communty Church (the Church) for the year ended 31 March 2025. Responsibilitles and basls of report As the Trustees of the Church (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the financial statements of the Church are not required to ba audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Cliurch's financial statements carried out under section 145 of the Charities Act 2011. In c8rrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(bl of the Charities Act2011. Independent examlner's statement I have completed my examination. I confirm that no matters have come to my attentlon In connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Church as required by sectlon 386 of the Companies Act 2006. the financlal siatements do not accord with those records., or the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is ncrt a matter considered as part of an independent examination; or the financial statements have not been prepared in accordance with the methods and principles of the ststement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters In connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. John Caladlne FCCA CTA FCIE Caladine Limited Chantry House 22 Upperton Road Eastbourne East Sussex BN21 1BF zg October 2025 BEXHILL COMMUNITY CHURCH KNOWN AS LIVING WORD CHURCH BEXHILL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Restrlcted funds funds 2025 2025 Total Unrestrlctsd Restrlcted funds funds 2024 2024 Totsl 2025 2024 Notes Income from: Donations and legacies Investments 35,211 260 35,211 260 34,251 140 34,251 140 Total Income 35,471 35.471 34,391 34,391 Expendltur6 on: Charitable activities 32,982 32,982 31,626 31,626 Total expendltur• 32,982 32,982 31,626 31,626 Net Income and movement In funds 2,489 2,489 2,765 2,765 Reconclllatlon of fund8: Fund balances at 1 April 2024 129,419 178 129,597 128,654 178 126,832 Fund balances at 31 March 2025 131,908 178 132,086 129,419 178 129,597 The statement of financial activities includes all gains and losses recognised in the year. All income and expendlture derive from contlnuing activitles. BEXHILL COMMUNITY CHURCH KNOWN AS LIVING WORD CHURCH BEXHILL STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025 2025 2024 Notes Flxed assets Property, plant and equipment 10 90,170 90,551 Current assets Trade and other receivables Cash at b8nk and in hand 11 5,285 39,478 6,955 34,918 44,763 (2,847) 41,873 (2,827) Current liabllftle8 12 Net current assets 41,918 39,046 Total assets less current Ilabllltles 132,086 129,597 The funds of the Church Restricted income funds Unrestricted funds 14 16 178 131,908 178 129,419 132,086 129,597 The company is entitled to the exemption from the audit requirement contsined in section 477 of the Companies Act 2006, for the year ended 31 March 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2008 wrth respect to accounting records and the preparation of financial statements. The members have not required the company to obtaln an audit of its financial statements for the year in questlon In accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Trustees on ￿ October 2025 s J Barrett Trustee Mr R Lamb Trustee Company registration number 04009248 (England and Vlales) BEXHILL COMMUNITY CHURCH KNOWN AS LIVING WORD CHURCH BEXHILL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policlos Company Informatlon Bexhill Community Church is a private company limited by guarantee incorporated in England and Wales. The registered office is Chantry House, 22 Upperton Road, Eastboume, East Sussex, BN21 1 BF. 1.1 Accountlng conventlon The financial statements have been prepared in accordan￿ with the Church's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102> (effective 1 January 2019)" The Church is a Public Benefit Entity as defined by FRS 102. The Church has tak8n advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functlonal currency of the Church. Monetary amounts in these financial ststements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accountlng policies adopted are set out below. 1.2 Golng concern At the time of approving the financial statements, the Trustees have a reasonable expectation that the Church has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charltable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectlves. Restrlcted funds are subject to specific condltions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Incomo Income is recognised when the Church is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. other donations are recognised once the Church has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the Church has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. BEXHILL COMMUNITY CHURCH KNOWN AS LIVING WORD CHURCH BEXHILL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Contlnued) 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third paty, it is probable that a transfer of economic benefrts will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocat•d dir9Ctly to that activity. Shared COGt6 which contributc to more th8n one activty and support costs which are not attributable to a single ath'vity are apportioned be￿een those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent. and depreciation charges are allocated on the portion of the asset's use. Expenditure Is recognised in the period in which It is incurred and allocated to the particular cost centre to which it relates. Expenditure includes irrecoverable VAT. 1.6 Property, Fixtures and Equipment Propety, Fixtures and Equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment10sses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives. As the building is maintained to a fair standard, it is considered the residual value is above the cost so the original building purchased is not depreciated. Improvements to the building are however depreciated at 100 on a straight line basis. The depreciation rates are as follows.. Land and buildings Building improvements Fixtures, fittings and equipment No depreciation 100kn on a straight line basis 20% on a straight line basis The gain or loss arising on the disposal of an asset is determined as the difference beMeen the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Impalrment of non