Company registration number: 05111593 Charity re8lStration nurnber.. 1105954 Blandford Evangelical Church (A company limited byguaranteel Annual Report and Financial Statements for the Year Ended 31 March 2025 Ward Goodman AudItseIces Limited 4 Cedar Park. Cobham Road Ferndown Industrial Estste. Wimborne Dorset BH21 75F
Blandford Evangelical Church Contents (continued) Reference and Administrats"ve Details Trustees, Report 2to6 Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements IOto24
Blandford Evangelical Church Reference and Administrative Details Charlty Reglstratlon Number 1105954 Company Registration Number 05111593 The charity is incortx)rated in England and Wale5. Sunnydale Albert Street Blandford Forum Dorset DTII 7HZ R@glst@rèd Office Independent Examlner Ward Goodman Audit SeNices Limited 4 Cedar Park, Cobham Road Femdown Industrial Estate. Wimborne Dorset BH2175F Page I
Blandford Evangelical Church Trustees. Report The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2025. Objectlves and activities Objects ondaims l. The advancement of the Christian faith and the lief of poverty ID the area of Blandford Forum, Dorset, bv the formation of a true fellowship of bom again men and women who desire above all else to live sanctified and Spirit-filled lives; and the establishment of 3 spiritual ministry based in Blandford Forum. which exalts the Lord Jesus Christ and seeks the salvation and edification of all. 2. Promote the study ènd teaching of the a)ristian faith, using and maintaining Church buildings to facilitate the ministry of the Church. Objertlves Stmtegles and artfvities The holdins of weekly Sunday services open to all. . The running of small home groups for the mutual encourogernent of all. The runnin8 of a lar8e number of different ministries which cater for a wide range of people, such as parents with babies and young children, single people, older people. children and young people. Upkeep and improvement of the church's buildings and facilities f(Y the benefit of all users. Financial 5UPPQrt for specific overseas mission work. Publlc benefit ThÈ trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Achievements and perforniance There are weekly services on Sundays, whith offer an opportunity for attendees to engage in contemporary worship, hear Bible-based teaching and preaching, to be encouraged in dealing with everyday issues and discovering how to live a life of faith. The teaching eath Sunday morning is recorded and made available on the church's YouTube channel. Communion is included in church SeiCe$ ono a month and all who wish to are welcorned to participate. Around 4 times a year the Sunday morning service takes the form of 'Breakfast Church,. a more informal service where breakfast is served at tables and there is Opportunity for people to socialise. This is a great opportunity to bring along friends and neighbours. Families that attend Footprints toddler group are encouraged to join. Some church attendees do not have internet a55 and we use letters and telephone calls to keep them updated. Pastoral visits are made to people in need. Page 2
Blandford Evangelical Church Trustees, Report (continued) Achlevements and performance (continued The church employs a part-time Pastoral Support Worker who co-ordinates a Pastoral Support Team made up ofvolunteers. The team has completed safeguarding trainin& and the team members are regularly engaged in visits and supportfor church attendees and others in need. Home group5 continue to meet regularly midweek to encourage one another, study and pray. Monday Fellowship is a group that meets on Monday afternoons for an informal service with hymn singing and a talk ènd is appreciated by 30 to 40 older members of the community each week. There are opportunities for the church to meet together to pray. including weekly on Sunday evenings and monthly on Wednesday evenings. Volunteer church members run children's and youth groups during Sunday morning services. There is a study and discipleship group for young people in the 14-18 age range which meets on a Friday evening and is run by volunteers. Footprints. our parentlorer. and toddler group offers trJo separate se55ions on a Tuesday morning and afternoon. It continues to attrart familie5 and is a great community resource. The 'Open the Boov team of volunteer5 provides aS5emblie5 for all the primary schoo15 in Blandford Forum and Blandford St Mary. sharing stories from the Bible. This is a partnership with other churches in the town. At Christmas we were able to have a number of in-person events. includin8'Carols on the Green, an open-air service, which was attended by a good nufflber of people from the community and was run jointly with the Parish Church. The Carol Service was advertised locally and well attended by visitors as well as regular attenders. The church works cooperatively with other local churches in sUPPOrting the lotal Food Bank, which also offers debt advice and signposting to other seNices. The Food Bank continues to be a vital resource for the local community. The church is designated as a Dementia Friendly Church. • The Church aims to create a welcoming environment and ensure that the value of its building a55ets and its equity will be maximized in the event of the purchase of alternative premise5 in the future. To this end, a maintenance programme 15 undenuay. with a focus on exterior repairs and decoration. During this year all the external woodwork was painted, and an extemal wall was rebuilt. A new fire alarm system was fitted. High quality display screens were purchased and fitted this year to replace the old projÈttor and screen. This year, the church continued to support a number of mission projects, including: A Wycliffe Bible Translators, project in UEanda. supporting Bible translation and literacy work, pastor training initiatives and development work. particularly ski115-based training,. Music for knfe. a charity operating mainly in East Africa. providin8 education and health care to children in East African countries- The Bethesda Project in Tamil Nadu. India, a charity which provides a school, and a children's hostel: and Dorset Youth for Christ, which connerts young people with faith through youth work, events, support and work in schools. Use olvolunteers The church would not be able to provide the range and number of groups and artivlties that it offers without the work of a dedicated team of volunteers. Volunteers are drawn from those who attend the Church and are 5ubjert to the approprlate checks when working with the vulnerable eldedy or children and young people. Each activity or ministry has its own leader and sUPPOrting team, with a line management structure for accountability, overseen by the Trustees. Pa8e 3
Blandford Evangelical Church Trustees. Report {continued) Trustees and officers The trustees and officers seNing during the year and since the year end were as follows: Trustees= Mr A J Saunder5 (appointed 18 June 20241 Mr P Clark Mr B G Maccallum (appointed 12 November 2024} Ms C C Gill (appointed 18 June 2024) Mrs R Disbrow Mr P M Watson Mr PJ Duffin Mr S J Tamplin (appointed 12 November 2024) Mr A P Frowd lappointed 12 November 2024} Mrj F Dodge Ms P M Reynolds {appointed 12 November 2024) Mr S P Hester (resigned 18 June 2024) Mr D Carmichael (resigned 30 June 2024) Mrs E Carmlchael (resigned 30 June 20241 Financial review The financial statements show a net surplus for the year of £1.365 (2024- deficit £6.686). The principal source of income is voluntsry income accounting for approximately 93% of the Church's income. The Trustees are Continuing their strategy of deploying all net incoming resources to the charitable aims of the Church. This figure also includes the Gift Aid which, as a registered charity. the Church is able to claim on a large percentage of this voluntary income. The largest expenditure is on employees, remuneration E44,897 (2024: £78,424), which accounts for 35% of total expenditu. In the year grants totalling £31.020 {2024: £27,2701 were made to individuals and institutions in accordance with the aims ofthe Church. Other expenditure included the ongoing costs of administration. utilities. and routine maintenance on the Church building, office and flat. Policy on resenfes In accordance with Charity Commission guidelines. the Trustees aim to maintain a cash resetve of no less than 3 months. expÈnditure, which we have been able to achieve throughout the year. This IS to ensure essential tosts. including staff salaries, can be paid in the event of unforeseen changes to thÈ a)urch's income. The charlty defines free reserves as general unrestricted funds less unrestricted tangible fixed assets. At the year ended 31 March 2025 free re5etves totalled £14.734 (2024: £22,408). Page 4
Blandford Evangelical Church Trustees. Report Icontinued) Prlncipulfvnding Sources The Church is funded almost entirely from voluntary giving- donations from Church members and others who attend seniices. Strurturep governance and managernent Nature of qoverning document The governin8 document of the company is its Memorandum. and 15 constituted. govemed and organised in accordance with its Articles of A5SQCiation. These documents were amended by Special Resolution at the Annual General Meeting on 12th November 2024. Recmltment ond oppolntment of tntee5 Trustees are nominated by existing trustees and elected by members. Induction ond truining of trnstees New Trustees are given basic training for executing their duties and responsibilities within the charitsble company. Care is taken to ensure that each Trustee receives a full briefing on the aims and objectives of the Church ICompany} and is personally committed to them. Organtsotionol structure The Trustees have the responsibility to ensure that the Church is working in 3ccordance with and effectlvew in pursuit of its ststed aim5 and objects. They ensure all relevant policies are in platr and full compliance of the Church with these policies and current legislation le.8. Health and Safety, Safeguarding, Equal Opportunities, Fire and Insuran etcl. Risks of operatin& in relation to these policies. are reviewed annually towards the end ofthe financial year and whenever necessary, amendments are instigated. The Trustees ensure that accounts are kept, examined and submitted to Companies House and the Charities Commission in accordance with the requirements of each. The examined annual accounts are also presented to the Church membership atthe Annual General Meeting in the autumn (normally November). The practical outworking of the aims and objects of the Church is delegated by the Church Trustees to the members of that body who are also Church Leaders. The Church Leaders are appointed by the membership of the Church. Each one of the Church Leader5 ha5 responsibility for overseeing specific aspects of the Church's ministry. The church's two pastors, a married couple, resigned in mid-march 2024 and left the church in June. The charity trustees appointed two new Trustees in June. to strengthen the team. and they were duly elected at the AGM in November. In addition, four respected and lon8-Standin8 members of the churth alongside the Chair of Tnjstees, were asked to serve as temporary leaders from the beginning of May 2024. All five of these agreed to stsnd for election at the AGM in November. The charity trustees are confident that the work of the church can continue until a new pastor 15 recruited. ReIotlohlpS with relotedwrties The Church is an independent church with no denominational affiliations. Page S
Blandford Evangelical Church Trustees, Report (continued) Statement of trustees. responslbllliles The trustees (who are also the dirertor5 Qf 81andford Evangelical Church for the purposes of company lawl are responsible for preparing the trustee5' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prarticel. including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustee5 to prepare financial statements for each financial year. Under company law the trustees must not approve the finanual statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitablè Company and of the incoming resources and application of resources, including its income and expenditure. of the charitable company for that period. In preparing these financial statements. the trnstees are required to.. select suitsble accounting policies and apply them consistently- obseNe the methods and prinoples in the Charities SORP; make judgements and estimates that are reasonable and prudent.- state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departure5 disclosed and explained in the financial ststements; and prepare the finanaal statements on the going COnM basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy t any tirne the financial posltion of the charitsble company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safe8uarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the tharitable compary's bSIte. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. annual report was approved by the trustees of the charity on .- ... and signed on its behalf by: MrJFDo Trustee Page 6
Blandford Evangelical Church Independent Examiner's Report to the trustees of Blandford Evangelical Church ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responslbllltles and basls ol rèport As the charity's trustees of the Company (and also its dirertors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2C106 {'the 2006 Arfl. Havin8 satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your chariW5 accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 ACYI. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515)Ibl of the 2011 Act. Independent examinerfs statement I have completed my examination. I confimi that no matters have come to my 3ttention in connection with the examination givin8 me cause to believe- l. accounting record5 were not kept in respect of Blandford Evangelical Church as required by section 386 ofthe 2006 ALt- or 2. the accounts do not accord with those records,. or 3. the accounts do not comply with the accountin8 requirements of section 396 of the 2006 Art other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accountin8 and reporting by charitles lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021]. I have no concerns and have come across no other matters in connection with the examin3tion to which attention Should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. Tmmac ey BSC ACA Ward Goodman Auditservices Ltd 4 Cedar Park. Cobham Road Ferndown Industrial Estate. Wimborne Dorset BH217SF Date:..... 81..10./2Q¥ Page 7
Blandford Evangelical Church Statement of Financial Activities for the Year Ended 31 March 2025 (Includlng Income and Expendlture Account and Statement of Total Recognlsed Gains and Losses) Unrestricted tunds Restricted funds Total 2025 Total 2024 Note Income and Endowments from: Donations and legacies Charitable activities 102.886 8.197 1,247 18.961 121,847 8.197 1.247 130,021 8,074 1,415 Investment income Total income 112.330 18.961 131,291 139,510 Expenditu on: Charitable artivities 1110,2261 (19.701) 1129,9271 1146,1971 Total expenditure 1110,2261 (19.701) 1129,9271 1146,197) Net incomel(expenditurel Transfers between funds 2.104 127 1740} 1127) 1.364 16.687) Net movement in funds 2,231 18G71 1.364 16,6871 Reconciliation of funds Totsl funds brought forward 75.837 722.749 798,586 805,272 Total funds carried fotward 17 78.068 721,882 799,950 798,585 A1 of the charity's artivities derive from continuing operatiDn5 during the above two periods. The funds breakdown for 2024 is shown in note 17. The notes on pages 10 to 24 fonn an Integral part of these financial statements. Page 8
Blandford Evangeliral Churth (Registratlon number: 05111593) Balance Sheet as at ai March 2025 2025 2024 Note Unrestrl¢ted Restrlcted Hxed assets Tan8ible assets 13 li 701437 721248 712.832 Current assets Debtors Cash at bank and in hand 14 9.701 52,876 10.547 71,475 99 82.160 62.577 19,445 82.022 93.797 Crerfrtors:Amounts falling due lthln one year 16 (4.320) (4,320 18,044) Net current assets 58,257 19.445 77,702 85,753 Net assets 78.068 ?2182 799?50 ?98,585 Funds of the tharlty: A•trlcted Income fvnds Restricte(I funds 72L882 722.749 Uniestrlrted Income funds Unre5trfrted funds 78,068 75,836 Total funds 17 799.950 798,585 For the finanoal year ending 31 March 2025 the charity wa5 entitled to exemption from audit under section 477 of the Companles Act 2OJ6 relating to small companies. Directors, respofisibilities: The member5 have not required the charity to obtsin an audit of its accounts for the year in question in accordance wtth 5e(lion 476; ond The directors aL*nowledge their responsibilities for complying with the requirements of the Aet with respert to accountin8 recorts and the prepzrntion of accounts. na dal ststements on pages 8 to 24 were approved by trustees, and authariseil for Issue t)n and Signed on thelr behalf bw. ge Trustee The notes on pa8es W to 24fom an inte8rdl part of these financial statement Page 9
Blandford Evangellcal Church Notes to the Flnan¢5al Ststements for the Year Ended 31 March 20Z5 The tharlty 1$ limited by 8uarantee, incorporated in England and Wa5es. and consequently does not have share capitsl. Each of the trustees Is Ilable to contribute an amount not teedIng £Nil towards the assets of the harity iv the event of liquidation. The address of its reglstered office i Sunnydale bert Street Blandford Forum Dorset DTII 7HZ 2 Accounry polldès Summaryof SI1£ actouThlinE policies aftd kèy a¢¢ouThtl•z eslimates The prinapal Kcourrting policies applied in the preparation of these finanaal statsm@nts are set out below. These pollde5 have been c4KSiStendyapplled to all the yeats presented, unle55 otherwlse ststed. StatèmÈnt ot £4Jmpliance The fina1•1 ststements h¥ve been prepBred in accordan wlth Accountlng and fteportir by Charltles." ststement of Recommended practi (applitable to charltles preparlng their accounts in acojrdance with the Finanoal Reportin8 starard applicable in tho UK and Republic af Ireland (FPS 102)11155ued In October 20191- Charities SORP IFRS 102)), the Finanoal Reportlng SL7ndard applicable in the UK and RÈpublic of Ireland IFRS 102} and the Companie5 Art 2tXJ6. Bask5 of pr4parntion Blandford Evan8elical thurth meets the definition of a public benefit entity under FRS 102. AssÉts and Ilabilities are initially recfj£nised at hlstorical cost or tfansactlon value unless Otherwise 5tsted In the relevant atcountins policy notes. GOI fA>ncem The trustees conslder that ihere are no material uncertaintles about the tharitys ability to tonllnue as a 8oin8 contem nor any significant areas of untÈrtalnty that affe(* the carryinE value of assets held by the charlty. lTrwme and ondowmpnts All Income is recognised once the charity has entitlement to the income, it is probable that the iThcome will be received and the amount of the Inctvne rettN3ble can be measurEd reliabty. Page lo
Blandford Evangelical Church Notes to the FSnanclal Statements for the Year Ended 31 March 2025 (continued) 2 Accountlng poll¢les {contlnued) Donatlons und legucie5 Donations are recognised when the charity has been notified in writing of both the amount and seÉtlement date. In the went that 2 donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds. the income is deferred and not recognised until either those conditions are fully met. or the fulfilment of those conditions is Whol within the control of the charity and it is probable that these conditions will be fulfilled In the reporting period. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement 15 required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heodirbg that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resour$, with ntral staff costs allocated on the basis of time Spent, and depreciation charges allocated on the portion of the assevs use. Other support costs are allocated based on the spread of staff costs. All re50urce5 expended are inclusive of irretoverable VAT. Irrecovèrable VAT Irrecoverable VAT is charged against the category of reSoUS expended for which it was incurred. Taxatlon The charlty is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitsble company for UK corporation tax purposes. Accordinglyj the charity is potentially exempt from taxation in respect of income or capitsl gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Art 2010 or Section 256 of the Taxation of Chargeable Gains Art 1992. to the extent that such income or gains are applied exdusively to charitable purposes. Depreclatlon and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation. le55 any estimated residual value. over their expected useful economic life as follow5- Freehold property- 4% on cost Plant and machinery- 20% on reducing balance Fixtures and fittings - 20% on reducing balance Computer Èquipment- straight line over 3 years Debtors Other debtors are recognised atthe settlement amount due after anytrade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Pa8e 11
Blandford Evangelical Churth Notes to the Financial Statements for the Year Ended 31 Marth 2025 (continued) 2 Accounting policies (continued) Cash at Bank and in hand Cash at bank and in hand include5 cash and short term highly liquid investments with a short maturity of three months or les5 from the date of acquisition or opening of the deposit or similar account. Creditors Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provision5 are normally reco8nised at their settlement amount after allowing for any trade discounts due. Fund structure Unrestricted income funds are general funds that are available for use at the trustees dlscretlon in furtherance of the objectives of the charity- Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees. Restricted income funds are those donated far use in a particular area or for specific purposes. the use of which is restricted to that area or purpose. Pensions and other post retirement obllgatloNs The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the StatemÈnt of Financial Activities in the period to which they relate. 3 Income from donatlons and legacies Total 2025 Total 2024 Donations and legacies. Committed giving Gift aid reclaimed 92.594 18.624 99,172 20.294 Grants, including capital grants- Legacies and bequests 10,629 10.555 121,847 130.021 Page 12
Blandford Evangelical Church Notes to the Financial Statements for the Year Ended 31 March 2025 {continued) 4 Income from charitsble activities Total 2025 Total 2024 Sale5 of purchased goods Rental income 269 337 5,500 338 6,000 Other income Ooor admis5ion5 2,090 1,737 8,197 8,074 S Investment income Total 2025 Totsl 2024 Interest receivable and similar income; Interest receivable on bank deposits 1,247 1,41S 6 Expendlture on charitable activltles Total 2025 Totsl 2024 Direct costs 44,037 6,902 31,020 44,897 239 33,311 4,165 27,270 78,424 267 2,760 Depreciation, amortisation and other similar costs Grant funding of activities Staff costs Allocated support costs Governance costs 2,832 129,927 146,197 Page 13
Blandford Evangelical Church Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 7 Analysis of governan and support tosts Support costs allocated to charltable activitie5 Governan Total 2025 Total 2024 Finance costs Ministry. mission, support and outreach 2,832 239 3.071 3,027 Governance costs Total 2025 Total 2024 Independent examiner fees Examination of the financial statements 2.832 2,760 2.832 2,760 Page 14
Blandford Evangelical Church Notes to the Financial Ststements for the Year Ended 31 March 2025 (continued) 8 Grdnt-making Included within the expenditure analysed in note 6 above, ore the followin8 8rants paid out to institutions and individuals. Analysis of grants Grants to institutions 1025 2024 Grants to individuals 2025 2024 AThals Ministry, mission. support and outreach 19,150 16,363 11,870 10,907 Total 2025 Total 2024 Grants paid to instltutlons: Dorset Youth for Chrlst Wycliffe Bible Translators Faithworks Wessex 5.154 4.250 600 7,028 5,050 600 Church Mission Society Music for Life Hope of Bethesda Testwood Baptist Church Weldmar Hospice 920 4,302 4,624 200 20 2,765 19,150 16,363 Total 2025 Total 2024 Grants paid to individuals 11.870 10,907 Page 15
Blandford Evangelical Church Notes to the Flnancial Statements for the Year Ended 31 March 2025 (continued) 9 Net incomlngloutgolng resources Net incoming/lout8oing} resources for the year indude: 2025 2024 L055 on disposal of fixed assets held for the charity's own use Depreciation of fixed a55ets 690 6,212 4,165 10 Trustees remuneration and expenses 2025 2024 Trustees, salaries Trustees, social security Trustees, pension contributions 21.738 61,715 383 1.087 4,256 22,825 66,354 Remuneration and pension benefits have been paid to and on behalf of the trustees E Carmichael and D Carmichael in their capacity as Pastors. and J Whale in their capaaty as P3storal Support in the year ended 31 March 2024. only. This is in accordance with the Memorandum and Articles of Association. Tru5tees' expenses During the year ended 31 March 2025. no trustees received payment for expenses, other than for direct reimbursement of charitable expenditure, nor in the year ended 31 March 2024. Pa8e 16
Blandford Evangelical Church Notes to the Financlal Statements for the Year Ended 31 March 2025 Icontinued) 11 Staff costs The a88re8ate payroll costs were as follows: 2025 2024 staff costs during the year were: Wages and salaries Social security costs Pension costs 43,291 73,737 431 1.606 4.256 44,897 78,424 The rnonthly avera8e number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows: 2025 No 2024 No Employees No employee received emoluments of more than £60,(h)O during the year. Page 17
Blandford Evangelical Church Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 12 Comparatives for the ststement of financial actiwtses Unre5trirted funds Restricted funds Total 2024 Note Income and Endowmentsfrom: Donation5 and legacies Charitable activities Investment income 116.645 8.074 1.415 13,376 130,021 8,074 1,415 Total income 126.134 13,376 139,510 Expenditure on: Charitable activities {131.6881 {14,509} 1146,1971 Totsl expenditure (131,6881 (14.509} 146,1971 Net expenditure Transfers between funds 15.5541 {1271 {1,1331 127 16,6871 Net movement in funds 15.6811 11,0061 16,6871 Reconciliation of funds Total funds brouEht forward 81.517 723,755 805,272 Total funds carried forward 17 75,836 722.749 798.585 Page IS
Blandford Evangelical Church Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 13 Tanglblo fixed assèts Land and buildings Fixtures and fittings Computer equipment Plant and machinery Total Cost At l April 2024 Additions 724,128 4.096 IB78 36,712 16,318 (4.755} 766,814 16,318 5,4401 Disposals {6851 At 31 March 2025 724,128 3.411 1.878 48,275 777,692 Depreclatlon At l April 2024 Charge for the year Eliminated on disposals 21,691 965 3,464 90 1,827 51 27.000 5,106 53,982 6,212 {5001 {4.2501 14,7501 At 31 March 2025 22.656 3,054 1.878 27,856 55,444 Net book value At 31 March 2025 701.472 357 20,419 722,248 At 31 March 2024 702.437 632 51 9,712 712,832 14 Debtors 2025 2024 Prepayments Other debtors 2,189 8.358 1,883 9,754 10.547 11,637 15 Cash and cash equivalents 2025 2024 Cash on hand Cash at bank 982 1,309 80,851 70.493 71,475 82.160 Page 19
Blandford Evangelical Church Notes to the Flnanclal Statements for the Year Ended 31 March 2025 (continued) 16 Credltors: amounts falling due wlthln one year 2025 2024 Trade creditors Other taxation and social security Other creditors Accruals 386 1,102 4,140 42 383 42 3.509 2,760 4,320 Page 20
Blandford Evangellcal Church Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 17 Funds Balance at 31 March 2025 Balance at I April 2024 Incomlng resource5 Resour expended Transfers Unrestricted funds Genernl General Fund 32,803 109.934 192.3101 (15.8831 34,544 Deslgnuted Monday fellowship Footprints toddlers group Building SueY New oven (designated} 1,506 1.528 40,000 1.206 1.190 (1,093) (813) 116,010) 11501 1,469 1,905 40,000 150 16,010 150 43,034 2,396 117.916) 16,010 43.524 Total unrestrlcted funds 75,837 112,330 (110,226) 127 78.068 Restricted funds Building fund Bagwere Simon and Sarah Deveraj Dorset Youth for Christ 721.255 232 (965) (1.330) (8.315) (1.554) (1.791) 720,522 1.330 8.365 1.748 1,413 127 I,D54 194 New oven 490 112 DYFC- Christmas 2023 1127} Bethesda Solar- Christmas 2024 4.624 1.122 (4.624) (1.122) Ubuntu 722,749 18.961 {19.701) 11271 721,882 Total funds 798.586 131.291 (129.927) 799,950 Page 21
Blandford Evangelical Church Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 17 Funds (continuedl Balance at 31 March 2024 Balan at I April 2023 Incoming resources Resources expended Transfers Unrestricted funds 6eneral General Fund 68,200 122,917 (128,1881 130,127) 32,802 Deslgnuted Mond2yfellowship Footprints toddlers group Building suNey 1.248 2,069 10.000 1.880 1.337 {1.6221 {1.8781 1,506 1,528 30.tX)O 13.317 3.217 {3.5001 30,0 43,034 Total unrestrlrted funds 81.517 126.134 1131.6881 1127} 75,836 Restricted funds Building fund 83gwere Simon and Sarah Deveraj Phil and Sylvie Good Dorset Youth for Christ 722,220 300 19651 12,4301 17,4271 1601 11,9321 721.255 2.130 7,407 1,024 60 1,004 Isi 1,781 490 New oven 490 DYFC- Christmas 2023 1,568 11,6951 127 723.755 13,376 114,5091 127 722,749 Total funds 805.272 139,510 (146,1971 798,585 Page 22
Blandford Evangelical Church Notes to the Flnanclal Statements for the Year Ended 31 March 2025 (continued) 17 Funds (continued) The specific purposes for which the funds are to be applied are as follows: Unrestrirted funds Monday fellowship - this fund is aimed for those approaching and enjoying retirement who want to meet on Monday for a time of worship and fellowship. Footprints toddlers group this fund aims to bring together in the Christian faith babies, toddlers and their C8rers. Building SUeY - this fund has been set aside by the trustees to undertake a building survey on the church and the adjoining building and to complete any repairs or maintenance required as a result of the survey. New oven Idesignated) - this fund ha5 been set aside by the trustees to support the upkeep and maintenance of the new oven. Restritted funds Building Fund - this has been set aside with the aim of raising funds to move to a more suitable premises. Simon & Sarah Deveraj -this fund is for gifts to support Simon and Sarah. who work at the BethÈsda project in India. Dorset Youth for Christ - this fund is to support the work of Dorset Youth for Christ" in Blandford and the surrounding area. OYFC Christmas 2023 - funds were restrrcted for use for the ChtiStma5 appeal for Dorset Youth for Christ. This fund is now closed but some Gift Aid from HMRC arrived within the year relating to the prior year. Bagwere - for Bible translation into the Lugwere language used by the Bagwere people in Uganda. Phil & Sylvie Good- to fund the work of Phil & Sylvie Good with the Church Mission Society in Lebanon. Ubuntu - to fund a Choir visiting from U8anda. in March 2025, for a fund-raising concert. Bethesda So13r- Christmas 2024 - to fund solar panels and water storage. New oven - funds restricted for the purpose of purchasing a new oven for the church kitchen. Transfers between funds A transfer has taken place between the DYFC - Christmas 2023 fund and the General fund, to reVee a prior year transfer in to the DYF - Christmas 2023 fund for the same amount. This was to cover a short fall at the time due to the full gift aid income not bein8 received within the prior year. A transfer has taken place between the Monday fel10vh1P and the New oven {designatedl fund to cover ongoing maintenante and upkeep of the oven. During the year. expenditure of £25,093 w35 incurred from the Building Sutvey Fund in respect of signif icant buildin8 repairs and maintenance. Of this amount. £9,083 has been capitalised and recognised within fixed asset additions in the financial statements. A corresponding transfer from the Building Survey Fund to the General Fund has been made to reflect the c05t of the capitalised asset. In addition. the Trustees have approved a transfer from the General Fund to the Building SuNey Fund to designate £40,000 carried forward for building survey expenditure anticipated in the forthcoming financial years. Overall this has resulted in £16,010 of revenue expenditure in the building suNey fund. rectsgnised within the statement of financial activities, and a net transfer from the general fund of £16,010. Page 23
Blandford Evangelical Church Notes to the Financlal Statements for the Year Ended 31 March 2025 {contlnued) 18 Related party transactions During the year ended 31 March 2025, 10 trustees (2024 - 61 contributed amounts totalling £19,437 in donated funds without conditions12024 - £15,550). Page 24
Blandford Evangelical Church Detsiled Statement of Financlal Activities for the Year Ended 31 March 2025 Totsl 2025 Totsl 2024 Income and Endowments from: Donations and legacies {analysed below) Charitable activities lanalysed below) Investment income lanalysed belawl 121.847 8.197 1,247 130,021 8,074 1,415 Total income 131,291 139,510 Expendlture on: Charitsble activities lanalysed belowl (129,9271 1146,1971 Total expenditure 1129.9271 1146.1971 Net incomellexpenditurel 1.364 (6.687) Net movement in funds 1.364 (6,687} Reconciliatlon of funds Total funds brought forward 798,586 805.272 Total funds carried forward 799,950 798,585 This page does not form part of the statutory financial statements. Page 25
Blandford Evangelical Church Detailed Statement of Flnanclal Artlvltles for the Year Ended 31 March 2025 (continued) Totsl 2025 Total 2024 Donotlons und legacies Gift aid reclaimed Committed giving Appeals and donations 18.624 92,594 10,629 20,294 99,172 10,555 121,847 130,021 Churitable artivitie5 Sales of purchased goods Rental income Other income Door admissions 269 337 5,500 338 2,090 6,01)J 1,737 8,197 8,074 Investment Income Interest on cash deposits 1,247 1,415 1.247 1,415 Choritiible artivitie5 Wages and salaries Social security costs Pension costs 143,291) 173,7371 14311 14,2561 110,9071 116,3631 12,7601 12,4291 {501 12,1511 19191 {6.1331 {2,3941 {3,0191 15541 13781 11,606) 111.8701 119.1501 {2,8321 {3.590) Grants to individuals Grants to institutions Accountancy fees Purchases Staff training Sundry expenses Rates {2.174) (467) 16.5991 {2,616) {3.413) 1753) (788) (220) 16} 1953) {1,079} {2,231) Light, heat and power Insurance Cost of outreach activitie5 IT consumables Group and club activities Junction Travelling Telephone and fax Printing, postage and stationery Trade subscriptions 181 11,0881 {1,1681 11,6811 This pa8e does not fomi part of the statutory financial statements. Pa8e 26
Blandford Evangelical Church Detalled Statement of Financial Activities for the Year Ended 31 March 2025 {continued) Total 2025 Total 2024 Consulting Repair5 and maintenance Depreciation of freehold property Depreciation of fixtures and fittings Depreciation of office equipment Depreciation of plant and machinery Profit/loss on disposal of tangible fixed assets Bank charges (1301 119,0181 (9651 (901 1511 15,1061 (6901 12391 (7.9551 (3,3841 19651 11591 16111 (2,4301 12671 (129.927) 1146,1971 Thbs page does not fomi part of the ststutory financial statements. Page 27