Church in the Barn
Report and Accounts For Year ended 31 August 2025
CHURCH IN THE BARN
LEGAL AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 AUGUST 2025
ADDRESS FOR CORRESPONDENCE Faith Barn Newton Road PENRITH CA11 0FP GOVERNING DOCUMENT Declaration of Trust dated 3 March 2004 CHARITY REGISTRATION NUMBER 1103157 TRUSTEES Martin Hall Graham Emerson Clare Emerson Brian Littleproud Rona Littleproud BANKERS Barclays Bank plc INDEPENDENT EXAMINER Matthew Brown MAAT Grassgill Southfield Road SEDBERGH LA10 5DR INDEX Page 2 Legal and Administrative Details Pages 3-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Balance Sheet Page 8 Notes to the Accounts
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CHURCH IN THE BARN
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 August 2025.
Objects of the charity
The charity is governed by a trust deed and is constituted as a trust. The charity's principal objects, as set out in its governing document, are:
1) The advancement of the Christian religion
2) to help and assist young people through their leisure time activities so to develop their physical, mental and spiritual capacties, so that they may grow to full maturity as individuals and members of society and that their conditions of live may be improved
Summary of the charity's main activities and achievements
Church in the Barn is a Bible-believing independent church. We have been active in Penrith for 30 years, with a big youth and children’s ministry and host a wide variety of speakers in addition to our regular church activities.
We have seen a significant increase in attendance over the past year, with around 200-230 at the morning service and 60-70 at the evening service.
Our expanding children’s ministry enjoys activities during the morning service and the evening service if needed. Overseen by DBS checked members of the church, we tailor sessions in a creative manner to an age range from 0 to 11 with older ones free to join the service when they feel ready. Babies are welcome to stay in church, but we have a creche facility available. We encourage all children to engage in worship and hear from God for themselves.
Through the week we have various House Group/Bible Study options, including Soul Disciple – our mid-week youth group, in addition we run an evangelistic football league in Penrith on Friday nights.
We are led by our pastor Graham and lots of volunteers; trustees, elders, support group, children’s workers, youth leaders, worship team and welcome team, to help make church happen.
We have links with other churches in Penrith, running evangelistic events, Christmas and Lent activities and generally supporting each other. Our services are relaxed and informal, we take communion together most Sunday mornings.
Being in the Penrith and the Lake District we are an ideal central point for visitors passing through on their holidays and are often blessed to meet people from around the country. If you are passing through, we would love to meet you and invite you to join us!
Services usually start with a time of worship, which tends towards the modern, but does not exclude the old! Our services usually last about an hour and a half and may include communion, testimonies, a message, worship and ministry. We do not believe that ministry is exclusive to the leadership team, encouraging the whole church to exercise spiritual gifts under their supervision and discernment.
Further information about our activities can be found on our website: https://www.churchinthebarn.org.uk/
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
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CHURCH IN THE BARN
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
Financial review
During the year income from tithes and offerings increased from £91,833 to £101,719, which reflects the increased size of the congregation. Building fund donations reduced from £31,155 to £11,754. Total income remained static at £147,635 (2024 - £146,569).
The running costs of the church increased from £73,744 to £86,016, mainly as a result of increased salary costs, and donations to other organisations increased from £3,500 to £9,000.
The surplus for the year of £52,619 (2024 - £69,326) is being invested into the new church building, with a futher £36,161 spent in the year.
Reserves policy
The charity's aims to maintain bank balances at around the level of one month's running costs, which is around £7,000.
Governance
Responsibility for setting policy and for making operating decisions rests with a support group comprising 20 established members of the church including its trustees who meet monthly to monitor the activities of the charity. New trustees can be recruited and appointed by the existing trustees.
Responsibilities of trustees
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the trustees and signed on their behalf by:
M J Hall
____ Martin Hall - Trustee/Treasurer
Date: 27th February 2026
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INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
CHURCH IN THE BARN
I report to the trustees on my examination of the accounts of Church in the Barn ('the charity') for the period ended 31 August 2025 on pages 6 to 8 following.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in accordance with section 130 of the 2011 Act; or
-
the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Matthew Brown MAAT Grassgill Southfield Road SEDBERGH LA10 5DR
Date: 15/05/2026
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CHURCH IN THE BARN
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
| Notes Income receipts Tithes & Offerings Building fund donations Building fund grants Gift Aid receipts Schools and other income Renewable Heat Incentive Total receipts Payments 2 3 Total payments Transfers between funds 5 Net movement in reserves Reserves as at last year end Reserves at this year end Net of receipts / (payments) before transfers Grants paid in relation to charitable activities undertaken by others Payments in relation to charitable activities undertaken directly |
Unrestricted Funds £ 101,719 - - 20,910 4,471 1,681 128,781 86,016 9,000 95,016 33,765 18,854 52,619 479,986 532,605 |
Restricted Funds £ - 11,754 7,100 - - - 18,854 - 18,854 (18,854) - - - |
Year ended 31 August 2025 £ 101,719 11,754 7,100 20,910 4,471 1,681 147,635 86,016 9,000 95,016 52,619 - 52,619 479,986 532,605 |
Year ended 31 August 2024 £ |
|---|---|---|---|---|
| 91,833 31,155 - 17,087 4,893 1,601 |
||||
| 146,569 | ||||
| 73,744 3,500 |
||||
| 77,244 | ||||
| 69,326 - |
||||
| 69,326 410,660 |
||||
| 479,986 |
The notes on page 8 form part of these accounts.
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CHURCH IN THE BARN
BALANCE SHEET
FOR THE YEAR ENDED 31 AUGUST 2025
| Fixed assets Buildings (Faith Barn) Equipment Current assets Bank balances Accounts receivable Gift aid receivable Liabilities Falling due within one year: Taxes due Accrued expenses Falling due after one year: Loans Net assets |
Unrestricted Funds £ 514,861 20,046 534,907 45,336 270 - 45,606 1,265 293 1,557 46,350 46,350 47,907 532,605 |
Restricted Funds £ - - - - - - - - - - - - - - |
Total 31 August 2025 £ 514,861 20,046 534,907 45,336 270 - 45,606 1,265 293 1,557 46,350 46,350 47,907 532,605 |
Total 31 August 2024 £ |
|---|---|---|---|---|
| 485,874 12,872 |
||||
| 498,746 | ||||
| 16,710 870 17,087 |
||||
| 34,667 | ||||
| 1,177 500 |
||||
| 1,677 51,750 |
||||
| 51,750 | ||||
| 53,427 | ||||
| 479,986 |
The accounts were approved by the trustees and signed on their behalf by:
M J Hall date 27th February 2026 _____ _____ Martin Hall - Trustee/Treasurer
The notes on page 8 form part of these accounts.
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CHURCH IN THE BARN
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| 2 Payments in relation to charitable activities undertaken directly Salaries Payments to visiting speakers Electricity Water Motor expenses Resources and materials Repairs, maintenance and cleaning Refreshments and meals Insurance Administrative expenses 3 Grants and gifts paid to others Mission Guatemala Jenny - missionary in Nigeria Porsche Dobinson - missionary in Uganda Malcolm Macpherson - missionary in the UK Kays Farm Fellowship |
Unrestricted Funds £ 56,632 3,855 6,601 1,499 3,679 2,225 2,847 2,264 2,104 4,309 86,016 3,900 1,100 1,500 1,500 1,000 9,000 |
Restricted Funds 3 £ - - - - - - - - - - - - - - - - - |
Total 1 August 2025 3 £ 56,632 3,855 6,601 1,499 3,679 2,225 2,847 2,264 2,104 4,309 86,016 3,900 1,100 1,500 1,500 1,000 9,000 |
Total 1 August 2024 £ |
|---|---|---|---|---|
| 46,047 2,555 9,118 73 3,355 3,156 1,525 1,236 1,803 4,876 |
||||
| 73,744 | ||||
| 1,500 - 900 600 500 |
||||
| 3,500 |
4 Transactions with related parties
Graham Emerson was paid a salary of £30,376 in the year (2024 - £25,000) in his capacity as Pastor. No trustees received any remuneration in their capacity as trustees.
Graham and Clare Emerson have provided a loan to the charity as start up funding for the new church building. This loan is interest free and is being repaid over ten years. The balance outstanding at 31 August 2025 was £46,350 (2024 - £51,750).
5 Movement on restricted funds
| Balance at 1 September 2024 £ Building Fund - - |
Receipts £ 18,854 18,854 |
Payments £ 0 0 |
Transfers 3 £ (18,854) (18,854) |
Balance at 1 August 2025 £ - |
|---|---|---|---|---|
| - |
The Building Fund was created from income received to support completion of the new church building. All donations to the Building Fund have been spent on the new building during the year.
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