THE Beacon Church CAMBERLEY Report and Accounts Year ended 31 March 2025
THE BEACON CHURCH CAMBERLEY
CONTENTS
FOR THE YEAR ENDED 31 MARCH 2025
| Page | |
|---|---|
| Contents | 1 |
| Company Information | 2 |
| Trustees' Annual Report | 3 - 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Cashflow Statement | 9 - 10 |
| Notes to the Accounts | 11 - 17 |
| Detailed Statement of Financial Activities with Comparatives | 18 |
Page 1
THE BEACON CHURCH CAMBERLEY
COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025
Legal and Administrative Information
| Trustees/Directors | Chairman | Jonathan Simpson |
|---|---|---|
| Adrian Holloway | ||
| Chris Mackinlay | ||
| Tim Chapman | ||
| Andrew Booth | ||
| Beverley Smallbone | ||
| Ralph Gomarsall | ||
| Elders | Lead Elder | Adrian Holloway |
| Chris Mackinlay | ||
| Tim Chapman | ||
| Andrew Booth | ||
| Key Management | Adrian Holloway | |
| Chris Mackinlay | ||
| Governing Document | Memorandum and Articles of Association incorporated on 10 Nov 2004 | |
| amended by Special Resolution dated 27 Feb 2010 | ||
| Company Registration Number | 05283116 | |
| Charity Registration Number | 1107316 | |
| Address of principal & | The Beacon | Church |
| registered office | Berkshire Road | |
| Camberley | ||
| GU15 4DG | ||
| Independent Examiner | Archie McDowall BA CA | |
| Stewardship | ||
| 1 Lamb's Passage | ||
| London | ||
| EC1Y 8AB | ||
| Primary bankers | Lloyds TSB Bank PLC | |
| 19 Obelisk Way | ||
| Camberley | ||
| Surrey | ||
| GU15 3SE | ||
| Solicitors | Heald Nickinson | |
| Lansdowne | House | |
| Knoll Road | ||
| Camberley | ||
| GU15 3SY |
Page 2
THE BEACON CHURCH CAMBERLEY
TRUSTEES' ANNUAL REPORT
(INCORPORATING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees, who are the charity's directors for the purposes of company law, have pleasure in submitting the Report and Accounts for the year.
Objects of the charity
The charity is a charitable company and is governed by its memorandum and articles of association. The objects of the charity, as set out in the governing document are:
a) To advance the Christian faith.
b) To relieve persons who are in conditions of need or hardship or who by reason of age or sickness are in need and to relieve the distress caused thereby.
c) To promote and fulfil such other charitable purposes.
to the community in the county of Surrey and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit.
The Beacon Church, Camberley belongs to Commission, which is part of the New Frontiers family of churches. Commission is an international family of churches working together to see ‘Thousands of lives transformed, through hundreds of churches, in tens of nations’.
The Mission statement of the church is:
"We are here to help people: Know God, Find Freedom, Discover their Purpose and Make a Difference."
The Vision statement of the church is: we see
"A growing church of 500 people, transforming lives and building community."
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
Summary of the charity's main activities and achievements
To advance the Christian faith, we continue to seek to make Sunday mornings a realistic entry point for people who are not yet Christians. Our volunteers are heavily engaged in our Sunday morning operation and we need those volunteers because we regularly have 280 people attend our 10.30am Sunday morning service (and on some high Sundays as many as 330).
For the first time at Christmas, we saw more than 500 people attend our Carol Services. In addition, in the period under review, we have given more time, energy and resources towards our Alpha Course, taking on a new full-time member of staff whose job description includes oversight of Alpha, and for the first time since Covid, the Beacon Church now runs Alpha all year round.
For those who are already Christians, we have added more staff time to discipleship pathways and adequately resourcing kids work. Other things we do to advance the Christian faith internally include midweek small groups, a thriving ‘young adults’ group, Friday night youth club, a large annual Women’s Conference, and attending an annual youth event called Newday. We are now full on Sunday mornings in the venue we hire. Looking forward, we are planning (amongst other initiatives) to launch a second Sunday morning service, to free up more seats and enable further growth. To do so we will need more volunteers and staff, both of which are being actioned.
To relieve persons who are in conditions of need or hardship, we continue to operate a ‘hardship fund’ from which we give on a case by case basis. However the main thing we do in this area is to open up our building all year round to debt advisors who run “Frontline”, which is a debt advice service free at the point of use for anyone. Most days we have several Frontline advisors and their clients in The Beacon Centre. Most of the debt advisors are members of our church.
Page 3
THE BEACON CHURCH CAMBERLEY
TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
Structure, Governance and Management
The trustees who have served during the year and since the year end are set out on page 2. Trustees are appointed by the members of the charitable company by way of ordinary resolution. Alternatively, existing trustees may appoint trustees to serve until the subsequent annual general meeting, at which they may be reappointed by the members.
The Elders, who are also trustees of the charity, meet regularly to oversee the spiritual leadership of the church and collectively take responsibility for management decisions. Day-to-day operations are delegated to two of these Elders, who form the Key Management. The Key Management also engage with Commission to support governance, accountability, and shared learning.The trustees meet together at least quarterly and retain overall responsibility for the charity’s governance, strategic direction, and compliance with statutory and regulatory obligations.
Trustees are selected based on experience within the church and of charitable and operational knowledge. During the appointment process, prospective trustees are informed of their legal responsibilities should they become trustees of the charity. Changes to these responsibilities are discussed at trustee meetings.
Remuneration of the Key Management is by agreement at a sub-committee of the trustees, with reference to sector benchmarks and internal factors such as scope, experience, and charity size.
All of the trustees are members of the charity. The members’ liability is limited to £10 each.
Financial review
During the year income increased by £54,701 to £513,263, and expenditure increased by £75,748 to £533,633. As a result the charity made a deficit for the year of £20,370 compared to a surplus in the prior year of £677 decreasing the charity's net assets to £1,144,107. The deficit for the year is not considered significant given the size of reserves and the growth rate of donations. No significant events affecting financial performance occurred during the year.
Investments
The trustees of The Beacon Church are responsible for the safeguarding of the charity’s assets including all financial investments and other financial assets. The investment policy is currently to hold cash balances in Banks or Building Societies covered by the Financial Services Compensation Scheme (FSCS). Deposits will generally be limited to the scheme's cap of £85,000 (from 1 January 2022) although from time to time this may exceed this amount whilst additional accounts are opened.
Fundraising
Income is primarily generated through regular voluntary donations from members and attendees of the church, reflecting ongoing congregational support for its mission and activities. The charity does not engage commercial fundraisers.
Reserves
At year-end, the charity held £1,132,373 in unrestricted, non-designated funds, including £300,021 in net current assets. The trustees aim to maintain cash reserves of at least three months’ unavoidable costs (currently £79,000) to safeguard against adverse movements in income or expenditure. At year-end, the charity held £79,052 in immediate-access cash and £169,460 in notice accounts with terms under three months. These holdings are in line with the charity’s reserves policy.
The trustees have forecasted income and expenditure for the foreseeable future and plan to retain the majority of the free reserves in the coming year. They believe sufficient funding is in place to support the ongoing activities of the Church.
Page 4
THE BEACON CHURCH CAMBERLEY
TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
Key risks and uncertainties
The charity is exposed to various risks, be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks. There are no significant risks that are considered likely to affect financial performance materially.
Responsibilities of trustees under company law
The trustees are responsible for preparing the trustees' annual 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 the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approval
This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by:
J.M.Simpson
J.M.Simpson (Dec 8, 2025 12:46:01 GMT)
Jonathan Simpson - Chairman
Dec 8, 2025 Date: _______
Page 5
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
THE BEACON CHURCH CAMBERLEY
('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025 on pages 7 to 18 following, which have been prepared on the basis of the accounting policies set out on pages 11 to 12.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having 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 charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner’s statement
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants of Scotland, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for 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 (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 accounts to be reached.
Archie McDowall
Archie McDowall (Dec 11, 2025 10:08:01 GMT)
Archie McDowall BA CA Member of the Institute of Chartered Accountants of Scotland
Stewardship 1 Lamb's Passage London EC1Y 8AB
Date: Dec 11, 2025
Page 6
THE BEACON CHURCH CAMBERLEY
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
| Note INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities 4 Investments 5 Total income and endowments EXPENDITURE ON: Charitable activities 6 Total expenditure Net gains/(losses) on investments Net income/(expenditure) Transfers between funds 14 Reconciliation of funds: Total funds brought forward Total funds carried forward 14 |
Unrestricted Funds £ 473,605 28,182 7,996 509,783 529,060 529,060 - (19,277) 3,613 (15,664) 1,151,218 1,135,554 |
Restricted Funds £ - 3,480 - 3,480 4,573 4,573 - (1,093) (3,613) (4,706) 13,259 8,553 |
Total Funds 2025 £ 473,605 31,662 7,996 513,263 533,633 533,633 - (20,370) - (20,370) 1,164,477 1,144,107 |
Total Funds 2024 £ 430,464 24,292 3,806 |
|---|---|---|---|---|
| 458,562 | ||||
| 457,885 | ||||
| 457,885 | ||||
| - | ||||
| 677 - |
||||
| 677 1,163,800 |
||||
| 1,164,477 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.
The notes on page 11-17 form part of these accounts.
Page 7
THE BEACON CHURCH CAMBERLEY
BALANCE SHEET
AS AT 31 MARCH 2025
| Note FIXED ASSETS Tangible assets 8 CURRENT ASSETS Debtors 9 Investments 10 Cash at bank and in hand 11 CREDITORS: Amounts falling due within one year 12 Net current assets / (liabilities) Total assets less current liabilities TOTAL NET ASSETS FUND BALANCES 14 Unrestricted Funds General funds Designated funds Restricted Funds |
Unrestricted Funds £ 832,352 832,352 23,816 71,676 239,959 335,451 (32,249) 303,202 1,135,554 1,135,554 1,132,373 3,181 1,135,554 - 1,135,554 |
Restricted Funds £ - - - - 8,553 8,553 - 8,553 8,553 8,553 - - - 8,553 8,553 |
Total Funds 2025 £ 832,352 832,352 23,816 71,676 248,512 344,004 (32,249) 311,755 1,144,107 1,144,107 1,132,373 3,181 1,135,554 8,553 1,144,107 |
Total Funds 2024 £ 894,382 |
|---|---|---|---|---|
| 894,382 | ||||
| 22,031 - 289,229 |
||||
| 311,260 (41,165) |
||||
| 270,095 | ||||
| 1,164,477 | ||||
| 1,164,477 | ||||
| 1,145,556 5,662 |
||||
| 1,151,218 13,259 |
||||
| 1,164,477 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.
The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:
-
(a) ensuring that the charitable company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its net income or expenditure for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
The financial statements were approved by the Board of Directors and were signed on its behalf by:
J.M.Simpson J.M.Simpson (Dec 8, 2025 12:46:01 GMT) --------------------------------------Jonathan Simpson Dec 8, 2025 Date: _______
Company number: 05283116 Charity number: 1107316
The notes on page 11-17 form part of these accounts.
Page 8
THE BEACON CHURCH CAMBERLEY
FOR THE YEAR ENDED 31 MARCH 2025
CASH FLOW STATEMENT
| Cash flows from operating activities: Net cash provided by/(used in) operating activities Cash flows from investing activities: Dividends, interest and rents from investments Proceeds from the sale of property, plant and equipment Purchase of property, plant and equipment Proceeds from sale of investments Purchase of investments Net cash provided by/(used in) investing activities Cash flows from financing activities: Repayments of borrowing Cash inflows from new borrowing Receipt of endowment Net cash provided by/(used in) financing activities Analysis of changes in net debt: At start of year £ Cash 289,229 Bank loans: Falling due within one year - Falling due after one year - Finance lease obligations: Falling due within one year - Falling due after one year - Total net funds / (debt) 289,229 Cash and equivalents at the beginning of the year Change in cash and equivalents due to exchange rate movements Cash and cash equivalents at the end of the year Change in cash and equivalents in the reporting period |
Note a b b Non-cash movements £ - - - - - - |
2025 £ 29,230 7,996 - (6,267) - (71,676) (69,947) - - - - (40,717) 289,229 - 248,512 Cash-flows £ (40,717) - - - - (40,717) |
2024 £ 85,543 |
|---|---|---|---|
| 3,806 - (5,575) - - |
|||
| (1,769) | |||
| - - - |
|||
| - | |||
| 83,774 205,455 - |
|||
| 289,229 | |||
| At end of year £ 248,512 - - - - |
|||
| 248,512 |
Page 9
THE BEACON CHURCH CAMBERLEY
FOR THE YEAR ENDED 31 MARCH 2025
NOTES TO THE CASH FLOW STATEMENT
Note a: Reconciliation of net income/(expenditure) to net cash flow from operating activities
| Adjustments for: Depreciation charges and provisions for impairment Dividends, interest and rents from investments (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash provided by (used in) operating activities Note b: Analysis of cash and cash equivalents Cash at bank with immediate access Notice deposits (with a term of three months or less) Petty cash Total cash and cash equivalents Net income/(expenditure) for the reporting period (as per the statement of financial activities) |
2025 £ (20,370) 68,297 (7,996) (1,785) (8,916) 29,230 2025 £ 78,867 169,460 185 248,512 |
2024 £ 677 68,618 (3,806) (9,931) 29,985 |
|---|---|---|
| 85,543 | ||
| 2024 £ 125,541 163,503 185 |
||
| 289,229 |
Page 10
THE BEACON CHURCH CAMBERLEY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
1 Statutory Information
The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.
2 Accounting Policies
These financial statements are prepared on a going concern basis, under the historical cost convention [as modified by the revaluation of certain assets, which are measured at fair value through the Statement of Financial Activities].
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The principles adopted in the preparation of the financial statements are set out below.
-
a) Going concern The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
-
b) Income Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes:
-
i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
-
ii) Donated facilities, services and goods. Goods donated for distribution to beneficiaries are recognised as income when receivable at fair value (being an estimate of the amount it would cost to purchase those items). Facilities, services and goods donated for the charity's own use are recognised as income when receivable at their value to the charity.
The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.
iii) Legacies. Income from legacies is recognised when a distribution is received from the estate or, if earlier, when the charity has been notified that a distribution will be made and the amount receivable can be measured reliably.
Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from church retreats and other events and courses.
Investment income represents income generated by the charity's assets and includes income from cash deposits.
The charity has taken the view that it has only one charitable activity, namely the advancement of the Christian faith, and all income from donations, legacies and charitable activities is in respect of this one activity.
- c) Expenditure Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
Page 11
THE BEACON CHURCH CAMBERLEY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
The cost of raising funds is not significant and has not been separately disclosed.
The nature of the work of the charity is considered to be so integrated that the core charitable activity costs are considered to be for one activity only.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
d) Fund accounting
- General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. 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.
e) Tangible fixed assets
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £500 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:
| Freehold buildings | Over 50 years after taking account of the building's residual value |
|---|---|
| Fixtures and fittings | 15 to 25 years |
| Short lease | 10 years |
| Furniture and equipment | 4 years |
The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.
- f) Pension scheme arrangements The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
g) Taxation
The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
- h) Financial instruments The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).
3 Donations and legacies
| Donations and legacies | ||
|---|---|---|
| Cash Donations (including tax recoverable) Donations in kind |
2025 £ 471,805 1,800 473,605 |
2024 £ 428,764 1,700 |
| 430,464 |
- 4 Income from charitable activities
| 4 Income from charitable activities |
||
|---|---|---|
| Ministry activities 5 Investment income Interest from investments and cash |
2025 £ 31,662 31,662 2025 £ 7,996 7,996 |
2024 £ 24,292 |
| 24,292 | ||
| 2024 £ 3,806 |
||
| 3,806 |
Page 12
THE BEACON CHURCH CAMBERLEY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
6 Charitable expenditure
| 6 Charitable expenditure |
||
|---|---|---|
| a Costs incurred directly on specific activities Staff costs, inc expenses and training Building costs Ministry activities Depreciation Donations in kind expensed Grants payable (note 6c) b Costs incurred on support & administration Governance costs Independent examiner's fee Insurance Sundry Bank charges Statutory compliance Professional fees Total expenditure |
2025 £ 217,091 37,106 154,244 68,297 1,800 478,538 24,840 503,378 2,100 2,100 3,201 - 1,243 1,099 22,612 30,255 533,633 |
2024 £ 166,477 65,884 119,647 68,618 1,700 |
| 422,326 24,760 |
||
| 447,086 | ||
| 2,060 | ||
| 2,060 2,915 495 1,036 858 3,435 |
||
| 10,799 | ||
| 457,885 |
The fee payable to the independent examiner for examining the accounts was £2,100 (2024: £2,060); in addition the charity paid £931 (2024: £831) to Stewardship for payroll bureau and £220 (2024: £210) for consultancy services.
c Grants payable
| Commission Apostolic Ministries Camberley Besom Camberley Youth for Christ Evangelical Alliance The comparatives for the previous year are as follows: Commission Apostolic Ministries Camberley Besom Camberley Youth for Christ Evangelical Alliance |
Institutions £ 22,400 1,560 600 280 24,840 Institutions £ 22,400 1,560 600 200 24,760 |
Individuals £ - - - - - Individuals £ - - - - - |
2025 £ 22,400 1,560 600 280 |
|---|---|---|---|
| 24,840 | |||
| 2024 £ 22,400 1,560 600 200 |
|||
| 24,760 |
Page 13
THE BEACON CHURCH CAMBERLEY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
7 Analysis of staff costs, the cost of key management personnel and trustee remuneration
| ysis of staff costs, the cost of key management personnel and trustee remuneration | ||
|---|---|---|
| Gross wages and salaries Social security Pension costs |
2025 £ 179,646 10,950 14,512 205,108 |
2024 £ 138,446 7,510 8,556 |
| 154,512 |
The average monthly number of employees during the year was 6 (2024: 5). Most of the charity's activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
The charity's key management are named on the Company Information page. Total employment benefits payable to key management for the year were as follows:
| Other Employer Wages & employment pension salaries benefits contributions Trustees: Adrian Holloway 37,862 - 3,029 Chris Mackinlay 44,000 - 3,520 ollowing amounts were payable in the previous year: Other Employer Wages & employment pension salaries benefits contributions Trustees: Adrian Holloway 37,862 - 3,029 Chris Mackinlay 42,118 - 3,369 |
2025 £ 40,891 47,520 |
|---|---|
| 88,411 | |
| 2024 £ 40,891 45,487 |
|
| 86,378 |
The following amounts were payable in the previous year:
Adrian Holloway and Chris Mackinlay served as church leaders and received the above payments for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.
No trustees, other than Adrian Holloway and Chris Mackinlay, received employment benefits in either the current or preceding year.
8 Tangible fixed assets
| Cost At 1 April 2024 Additions Disposals At 31 March 2025 Accumulated depreciation At 1 April 2024 Charge for the year Eliminated on disposal At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 |
Freehold Property £ 883,225 - - 883,225 179,821 13,922 - 193,743 689,482 703,404 |
Fixtures & Fittings £ 748,088 - - 748,088 568,599 45,370 - 613,969 134,119 179,489 |
Furniture & equipment £ 158,847 6,267 - 165,114 147,358 9,005 - 156,363 8,751 11,489 |
Total 2025 £ 1,790,160 6,267 - |
|---|---|---|---|---|
| 1,796,427 | ||||
| 895,778 68,297 - |
||||
| 964,075 | ||||
| 832,352 | ||||
| 894,382 |
Land valued at £187,200 has not been depreciated during the year.
The freehold land on which the building is located is subject to a restrictive covenant in favour of the local council. The cost to lift this restricted covenant is estimated to be around 25% of any sale proceeds obtained for the property.
Page 14
THE BEACON CHURCH CAMBERLEY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
9 Debtors
| Falling due within one year: Tax recoverable Prepayments, other debtors and accrued income Total debtors 10 Current asset investments Notice deposits (with a term of between three and twelve months) 11 Cash at Bank and in Hand Cash at bank with immediate access Notice deposits (with a term of three months or less) Petty cash 12 Creditors: liabilities falling due within one year Trade creditors Other creditors and accruals Deferred income |
2025 £ 8,520 15,296 23,816 2025 £ 71,676 71,676 2025 £ 78,867 169,460 185 248,512 2025 £ 5,334 23,415 3,500 32,249 |
2024 £ 5,789 16,242 |
|---|---|---|
| 22,031 | ||
| 2024 £ - |
||
| - | ||
| 2024 £ 125,541 163,503 185 |
||
| 289,229 | ||
| 2024 £ 12,373 22,327 6,465 |
||
| 41,165 |
Deferred income is income received in advance for events and recognised when the event takes place.
13 Pension commitments
During the year employer’s pension contributions totalling £14,512 (2024: £8,556) were payable to defined contribution personal pension schemes. At the balance sheet date pension contributions of £2,271 (2024: £1,832) were payable.
Page 15
THE BEACON CHURCH CAMBERLEY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
14 Funds
Designated and unrestricted funds comprise those funds which the trustees are free to use in accordance with the charitable objectives.
Restricted funds must be used for the specific purpose laid down by the donor. Expenditure which meets that purpose is allocated to the relevant restricted fund.
Specifically:
-
The Family Fund is used to enable the family of the church to bless people in need.
-
The Commission Festival Fund is used to support church members to attend The Festival
-
Other Ministries Funds are donations towards Other ministries. They are treated as designated if the donor has given us permission to use excess funds to fund normal activities of the church.
-
The Hardship Fund is used to enable the church to bless people in need.
-
Pastoral Training is a donation to be used solely for training of staff in pastoral work.
-
Youth Special Offering specifically for capital purchases for Friday night youth
-
Frontline is the debt counselling service that operates from the Beacon building
During the year the movements in the charity's funds were as follows:
| Designated Funds Family fund Commission Festival Other ministries General Unrestricted Funds Total Unrestricted Funds Restricted Funds Hardship Pastoral training Youth Frontline Aggregate of funds |
Opening balance 2025 £ 606 312 4,744 5,662 1,145,556 1,151,218 6,765 1,250 5,244 - 13,259 1,164,477 |
Incoming resources 2025 £ - 6,565 10,280 16,845 492,938 509,783 - - - 3,480 3,480 513,263 |
Outgoing resources 2025 £ - (7,289) (11,123) (18,412) (510,648) (529,060) (507) (1,200) - (2,866) (4,573) (533,633) |
Transfers in the year 2025 £ (606) 412 (720) (914) 4,527 3,613 - (50) (5,244) 1,681 (3,613) - |
Closing balance 2025 £ - - 3,181 |
|---|---|---|---|---|---|
| 3,181 1,132,373 |
|||||
| 1,135,554 | |||||
| 6,258 - - 2,295 |
|||||
| 8,553 | |||||
| 1,144,107 |
The transfers referred to above were made for the following reasons:
a) Frontline was moved from Designated to Restricted to better reflect its specific purpose
b) Youth and Pastoral Training costs have been incurred within the Unrestricted funds, and so the amounts were offset
c) As Commission Festival & Family Funds were <£1000, they were consolidated into Unrestricted Funds
Analysis of net assets by fund
The assets and liabilities of the various funds were as follows:
| Tangible fixed assets Debtors Investments held as current assets Cash at bank and in hand Creditors falling due within one year |
General Designated funds funds £ £ 832,352 - 16,174 7,642 71,676 - 244,420 (4,461) (32,249) - 1,132,373 3,181 Unrestricted Funds |
Restricted funds £ - - - 8,553 - 8,553 |
2025 £ 832,352 23,816 71,676 248,512 (32,249) |
|---|---|---|---|
| 1,144,107 |
Page 16
THE BEACON CHURCH CAMBERLEY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
In the previous year the movements in the charity's funds were as follows:
| Designated Funds Family fund Commission Festival Other ministries General Unrestricted Funds Total Unrestricted Funds Restricted Funds Hardship Pastoral training Youth Aggregate of funds |
Opening balance 2024 £ 1,100 - 4,100 5,200 1,144,900 1,150,100 7,200 1,300 5,200 13,700 1,163,800 |
Incoming resources 2024 £ - 6,750 15,499 22,249 435,814 458,063 - - - - 458,063 |
Outgoing resources 2024 £ (494) (6,438) (14,855) (21,787) (435,158) (456,945) (435) - (6) (441) (457,386) |
Transfers in the year 2024 £ - - - - - - - (50) 50 - - |
Closing balance 2024 £ 606 312 4,744 |
|---|---|---|---|---|---|
| 5,662 1,145,556 |
|||||
| 1,151,218 | |||||
| 6,765 1,250 5,244 |
|||||
| 13,259 | |||||
| 1,164,477 |
Analysis of net assets by fund
In the previous year, the assets and liabilities of the various funds were as follows:
| Tangible fixed assets Debtors Cash at bank and in hand Creditors falling due within one year |
General Designated funds funds £ £ 894,382 - 15,205 5,626 277,134 36 (41,165) - 1,145,556 5,662 Unrestricted Funds |
Restricted funds £ - 1,200 12,059 - 13,259 |
2024 £ 894,382 22,031 289,229 (41,165) |
|---|---|---|---|
| 1,164,477 |
15 Transactions with related parties
During the year the charity: a) received donations totalling £70,498 (2024: £70,083) from related parties (being trustees, or anyone closely connected to them).
- b) paid no expenses to trustees for their duties associated with being trustees (2024: £nil). Reimbursements for expenses incurred when undertaking employment duties not connected with serving as a trustee are not included in this disclosure.
Except as disclosed in note 7 'Analysis of staff costs', there have been no other transactions with related parties during the year.
Page 17
THE BEACON CHURCH CAMBERLEY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES
FOR THE YEAR ENDED 31 MARCH 2025
| Note INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities 4 Investments 5 Total income and endowments EXPENDITURE ON: Charitable activities: 6 Total Expenditure Net gains/(losses) on investments Net income/(expenditure) Transfers between funds 14 Other recognised gains/(losses): Other gains/(losses) Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 14 |
General 2025 £ 473,605 11,337 7,996 492,938 510,648 510,648 - (17,710) 4,527 (13,183) (13,183) 1,145,556 1,132,373 Unrestrict |
Unrestrict | Designated 2025 £ - 16,845 - 16,845 18,412 18,412 - (1,567) (914) (2,481) (2,481) 5,662 3,181 ed funds |
Restricted 2025 £ - 3,480 - 3,480 4,573 4,573 - (1,093) (3,613) (4,706) (4,706) 13,259 8,553 |
Total 2025 £ 473,605 31,662 7,996 513,263 533,633 533,633 - (20,370) - (20,370) - (20,370) 1,164,477 1,144,107 |
General 2024 £ 430,464 2,043 3,806 436,313 435,656 435,656 - 657 - 657 - 657 1,144,899 1,145,556 Unrestrict |
Unrestrict | Designated 2024 £ - 22,249 - 22,249 21,788 21,788 - 461 - 461 - 461 5,201 5,662 ed funds |
Restricted 2024 £ - - - - 441 441 - (441) - (441) - (441) 13,700 13,259 |
Total 2024 £ 430,464 24,292 3,806 458,562 457,885 457,885 - 677 - 677 - 677 1,163,800 1,164,477 |
|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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