Charity reglstrailon numbor 1118740 {England and Wal88) Company r8qi6tr4tlon number 06033909 HAILSHAM FRONTIERS CHARITABLE TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 MARCH 2025 Caladine Chorlered CertiFied Accountants HAILSHAM FRONTIERS CHARITABLE TRUST LEGALAND ADMINISTRATIVE INFORMATION S Coltman S Mewett P Reah J Caladine S•cretsry S Collman Charlty numb•r (England and Wal••) 1118740 Company numbor 06033909 PrfTrclp•l addrn8• Cmstchurch The Ropemaker Centr•. Unlts G1 & G2 South Road Haiisham East Sus8ex BN27 3QY Regl•tsr•d offlc• Chantry House 22 Upperton Road Eastboume East Su88ex BN21 1 BF Ind•p•nd•nt •xamln•r Davld Guest FCA UHY Hackor Young (S.E.) Umlt•d 188 Church Road East 8u$8ex BN3 2DL Bankern HSBC 94 Temilnu8 Road Easlboume E88t Sussex BN213ND HAILSHAM FRONTIERS CHARITABLE TRUST CONTENTS Pag• Tru8teei' report Statamerrt of TrusteoB' rD8pThlbllStle$ Independent examlnrf8 report statemart of flnanclal activiUe• Statsment of IlnarKlal po8ltlon Note8 to th• fin￿¢141 statemonl8 9-20 HAILSHAM FRONTIERS CHARITABLE TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report ffinaniaal ststements for the year and￿ 31 March 2025. The fmancial statemènts have been prepared tn aCcOrdar￿ the accounting poUde8 sat out In note 1 to the financial statements 8nd compty h￿th the Tru8t's Memorandum and Articles ofAssociation, the Companies Act 2006 and 'Accounting and Reportlng by Chartiies: Statement of Recommended Practice oppllcabla to tharitle5 preparlng their accounts In accordance wlth the Flnancial Reportlng StBnd8rd aFpllcable In the UK and Republic of Ire18nd (FRS 102) ieffectNe 1 January 2019).. ObJectlvo8 and actlvltle8 The objects of the trust contlnued to be that of ¢ommunl¢atlng the Goswi of Jesus Chrfst and the teachlng$ of the Bible In practle81 way3 relavant to évery genefalk)n. Alms and purpo800 Christchurch Hallsh•m has continued its m18s1on to reach Hallsham and the 5urroundlng area through th¢ pradam8llon and demonstration of the Chrlstlan falth. A8 a Church. we wholeheartedly embrace doctrin8$ and bellef8 hl3lorically held by evangelicals. We look to advance tho Chrlstian failh through ev8n9dl$m, social action. education, relief of povety and through ecumenl¢al aclrrfitles. Publlc benellt The Trustees have pgid (kn8 regard to guldance i$$u8d by the Charity Commlsslon In deddlng what aQivltleB the Trust should undertake. The Trustees belleve that the prlnclple obled¥. alm5 and acilvities as descrfbed In thls r6POrt provlde adequate dlsclosure in accordance wlth the Charffles Comrnls8ion public benefit reporting requirements. A¢hl•vemgnts and p•rformanc• Goneral Church LJl8 The church continue$ to grow wlth people from Increaslngly diverse backgrounds. vlhlch we vlew very posItNely. Over the year thé local councll has on several ¢xuslons asked lor our help In welcL¥nlryJ people from dlfferfng backgrounds to the area. The church conlnueg to promote Its attanderg to be acdvety Involved In our communlty. to be hard workars In tholr lob8 and good citizen¥. There Is an IncTeasing sen98 of the pr&wce of God on our meebngg that we aM •xc6téd about and praylng for. There Is also a gr¢Mlng passion amongst our regulars to under8taTrJ the bibl• In a gr08ter way, not just academlcally but applying Its teachlngs to our lives. Chlldron's work This year our Sunday mwntng activiti￿ have Induded the IhfAne of Plrate6 ￿•re we looked at God'8 word bolng the b8St trea8ur&. Many of the ch'ldren leamèd the books of the bible in order a5 part of a special challenge. We then moved on lo looklng 8t Ihe person, 9ft8 aThJ fruits ol th8 Holy S￿rIt, and during this last teTh we have been IoDklng at the "l am. saylngs of Jesus. Our greet team support thildren from O-11 to know more about God and hls love for us. 8$ well as encounteTing Him for thefflselves. At Christmas the chlldren enjoyed takjng part In thoreographed dan¢e and It was great lo sèe all ages taking part. Years 5 and e are invited to an after-school group focused on going a bit deepei, expSowing big questlons and considering how the blbl? applies to their own Ilves. This group often has vi51ting 3peaker5 from Ihg chur community, as well as social actlvllies and practical acts of service like Iltter picking. We contrnue to run holiday events, recently expanding to run Iwo sessions in a momlng to meet the ffjng demand. These involve up to 100 children and involve bible stories, tyaft, garnès, sports and puppet& The holiday evonts are mostly atterKled by famllies from the local community. Little Gems and Baty Gems Our morning tc4Jdler group continues 8nd Is attended by around 50 families each week Sessions involve craft. free- play, bible stories. singing and refreshments. It is a good place for parents and carers to develop frrend5hlps and support each other. Our team are excellent at encouraging those who are struggling wth diffwlt times. The baby group is smaller and attendance varlgs bets¥een 10 and 20 wents and babies each vRek. Parents appreciate 8 quiet safe space ft)r Iheif nonwmobile, Crawl1r￿ or lust walking bables lo play. HAILSHAM FRONTIERS CHARITABLE TRUST TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Youth It has been a year of Ghange at Christchurch with our paid Youth Worker moving aw8y to get married In Septernb8r. Despite thiB mas81ve105& the woth has boen brflll8nUy contlnued by q team of volunteers. Th8 Frlday nlght continu05 to run vhth lots of fun acllvltie$ and 3 5 minut0 Spotllght teachlng where Ihe young people are encouraged to conslder the blgger que8tlons in lifa, and l￿W they can mak8 poslllve de¢lslons for Ihelr Ilfe. 2 tlmes a month on a Sunday evenlng we have a younger youth Llfe Group for those b?then school years 7-9, and 3 Ilmes a month on a Monday evenlng run the older youth Lrfe Group for school years 1Lk13. These we opport￿11185 to go deepor into God's word, and help the ywng people who want to, grow In their understanding of the Bible and how God encourages us to Ilve. The youth have had NewDay festival runnlng In August 2024 where wa took Sust und•r 30 yOLm9 people up to Norfolk showground for a week of camplng, fellowshlp, worghip, sèminars and opportunities to discip* and méntor. lth saw a number of breaklhroughs and conversations came from thls week. New friendshlps devalop 8mon96t tha group and A gr88ter s8ns8 of community Is fostered. We also provlda our own Youth r&treat in February 2025 where we took our young p8ople away to have lots of fun acthrltlas and leam about th• Holy Splrfl for 3 days. The Chrl8tlan Union has eontlnued to run weakly at Hall8h8m CommU￿ty College. It runi durfng lunchtime8 and we have begn going through the book 'A PUTPO8e driven lffe,. by Rlck Warran. From being engagod in Ihe Ictal secondwy School, w• occasionally sae s(Mne of new paople who lum up thero start attending our Fflday Nighl acttvltl8S. Overall. it was a great 12 months, desplte havlng no one In 8 paid capat>ty pulllng tho work together. Vvhllst the volunteers h8v8 done an outstanding job, it is our hope that next year we are able to recrult someorn to Ihe post as youth worker next year to provlde overall leadership and vFsk)n to the work. Play Therapy Play therapy sesslons have taken place thig year in a IcKal school for one mornlng a week. Around 9-10 chlldren have benefited from taklng pert in the sasslom and have progress in their therapeLrtic goals. Parents have realty apFxedat&d this provlsion whlch Ih8y would not otheNl8e be able ta 8ccess. Olobal Cal• With the cloylng of the migrant ¢enlre locally, th6 demand for Engllsh le8sonG has dropped slgnlficanlly from being a weekly 8Ctivlty to more tailored one to on8 session basis. However, the team are now using the tlme to visit local re￿Jg@e f8m51ies that have been settled In the town and surrounding area. Overseas Christchurch conts'nueB to play Ils part in fulfilling the Great Cornmission given by Jesus In Matthew 26. W8 have malntained our regular work overseas in Bulgaria, Uganda, South Sudan and other countrie8 In the Hom of Africa, where we woth alongslde our partner churchès and NGOS to encourage and support them advance Christlan religi￿. In addition lo this we have sent one ol the ekders and his family to Gemiany to live and sUPPOrt the J8SIIS Haus Churth In Hernhut. 8ulldlDg Project Th8 building project conllnues with u5 belng able to raise an adi&lional £60,000 in March 2025. The trustees have agreed ta seek finances for the further £80,WO that wo need to complete the work on the upslaiTs room and bathroom. In addition, through grant fvnding from Vec4ia we were able to Instal Solar Panels on the roof of our building. This is predictod to Significantly reduce the amount of electricity W8 Use over th8 coming years as well as being more environmentally friendly. Foodbank Christchurch is actively involved In Hai15ham Foodbank bmth 4 of Its trustees being part of Christchurch and many of Its volunteer5 and workers being part of our church. The ¥vork of the Foodbank in conjunctlon with our CMA work is havlng a positive impact on addre89ing pov8ty in the Hailsharn area. HAILSHAM FRONTIERS CHARITABLE TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Community Money Advlce Over the last year, wo have conllnued to work dosety with our current di8nts and have been able to add new Cliènts and expand th& help that we have provlded. The total amount of debt that we are managin9 Wlth our clienls Is £218,596.87. We have had 19 cllenls that we have been working with during the last year, out of these we arn working towards applying for a DRO for 9 cllenls. We have had 3 ¢ases dosed that have found financial 8UPPOrt from a famlly member, and 2 who we wlll have a final review, and their cases closed due to their inttea#ed confidence with movlng their finances fotward. We have 4 active debt advisors, and we would Ilke to extend our volunteer pixl and to provid6 them with relwanl tralning increasing the size of the team as we have an increasing number of ckent8 needing appoIntr￿n18 with a wgitlng list of 8. We h8¥8 provlded foodbank vouchÉTS for our clients that have required them during th8 tlme that they have been working wlth us and seeing that when thlngs have b88n put in plac8 the reduclion of needing th8 foodbank. Workkng ￿th the Foodbank our cllents we h8ve been able to contact Carollne and CAB who wns a drop In 81 the foodèank and she has been able lo refer cllents to CMA. Vve have also been abl8 to refer to Keys at Chrlstchurch Hallgham. We have recelved refeffal8 from BHT Sussex and Houswig, Adult social care and Early year8 famlly Jupwt workers and other supporting 8gencla8 and churthe8. Vrfe hope that our BeNlco5 at CMA, wlll Conlin￿ to a8$lit and help wlth Our clients. flnanThal freedom and hope for the future. KEYS addlction support Keys The Hailsham KEYS Project contlnuos grow and provide the requlred support to Ihos6 seeking freodom from addiction. Followlng thé 3 KEY principles to fr8edom from addidion {Spiritual, Community and Medicall, the Hailsham KEYS C8ntre continues to offer assisted detox support In conjunction wllh the individual's GP, support lo connect wlth a recovery community. the wider church community and support to pursue splritual freedorn through a Chrlsilan 12-step recovery program and prayer mlnlslry. We provlde all aspe¢ts of support to indivlduals including slabllisallon, detox, relap58 prevenllon, recovery groups, befriender support and access lo dedlcal&Y prayer and $plrllual ministry. In addillon we are starting to work wllh 8 number ol Chrlsllan Rehabllltation Centr8S to provlde longér term addiclion recovery supplyt for indI￿duat8 requlring It. Flnancl41 r•vl•w The Trustees report 8 Surplus for tr8 year on general fund operations of £270,280 after transfer¥. The unrestrict•d fund$ at 31 Marth 2025 amounted to £826,161. Resorves pollcy It is the policy of th8 Charity that unrestrlcted funds vknlch h8ve not been designated for a speclts use sh(wld be maintained al a lèvel equlvalent to three months contractual expendlture calculated to be £40,000. The Trustee5 consid6r Ihal ieseNèS at this level enstsre that in th8 event of significant drop in funding thèy would be able to ntlnue the Charit￿5 aclivities whilst con8ider8tion w88 given to ways In which dSfferenl funds may be raised. Rlgk managemant The Trustees have continued to asséss the rnajor risks to whith tha Charlty is expcsed and in partlcular safe guarding issues and are satisfied that systems are in place to mltigate exposure to the major risks, Structurn. governanco and managernent The charity is a company limited by guarantse and govemed by a Mémorandum and Articles of Assoclation dated 20 De￿rnber 2006. HAILSHAM FRONTIERS CHARITABLE TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees, who we also the dlrectors for the purpose of company law, and who 8•Tved during the year and up to the date of ￿gnatUre of the financSal 8t8tern•nts were: S Coltman S M8W6tt P Reah J Caladlnt Nona ol Ihe Trusteei hu any beneficlal Int•rut in the company. All of t1￿ Trust•Ql Wo dlreGiors of tho company and kwrantg& to contrikxrte £1 In th• •v8nt of • vAndlng up. Quallfylng Ihlm party Ind•mDIty provlglons Truste8s are appolnted by the malorlty Vote of members of the company In gongral meellng. (kn ¢wdldates ol sufflGlent gplrttual maturty are appolnted. Tralnlng and Inductlon 13 applied os necessary. The TnJst18 managed cm a day to day bagis by the chwch •lder8 Mr S Fry. Mr R Wllliam$ and Mr C J)yes logethor wlth support offic8 arKI pastoral *aff all who rowrt to the"fru8toes m81)t on a regular basls. The TruBtee8' r rt was approved ty the Board of Trustaes. P ReAh Chalrnun 5 Decambgr 2025 HAILSHAM FRONTIERS CHARITABLE TRUST STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Tfustoes, who are also the directors of Hailsham Frontiers Chattlablè Trust for the purpose of company law. are responslble for preparfng the Trusteed Report and the financial statements In accordance wlth appllcable law and Unlted Kingdom Accounting Stsndards (Unrted KIng1c￿ Generally AcceptedAccountlng Practlce). Ccfnpany law r8qulr8S the Trtjstees to prep*8 financlal statemen18 for aach financlal year which gfve a true and fair view of the state of affaKs of the Trust and of Ihe inccthing resourcas and application of resourcas, Includng tha IrrAffle and expènditur8, of the ch8rtt8bl8 ￿MPary forlhAt year. In preparfng thes• financlal stateM￿t$, Ihe Trustees are ffjqulred to: - sel8Ct witabl8 a¢xounting pollaes and then apply them conslstenlly; - observe th8 m8thod8 and princlples In Ihe Charitie6 SORP; - make judgern￿ts and estknates tnat are reasonab￿ and pruden(. slate whelher appllcable UK Accounllng Standards have been follow•d, #ubject to any matarfal d•partures dSsclosed and explalned In the finandal slatoment8- aThJ - prepare the financi81 statements on th• going concern ba8is unless It 1$ In•pproprfate to presume that Ihe Trust ￿11 conlinue In operation. The Tru*ee8 ar• r•JponElbla for keeplng adequate accountlng record$ thgt dlsclose wlth reasonable accuracy at any Ilme the finandal posltlon of th8 Trust and enable thém to ensure that the flnandal statements comply with the Compan166 Act 2006. They are also responslbl8 for 88feguardlng the assets of the Trust and hence for laklng reasonable steps for tho prevention and delecilon of fraud and other Irrngul8rities. HAILSHAM FRONTIERS CHARITABLE TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HAILSHAPJI FRONTIERS CHARITABLE TRUST I report to the Trustees on my examlnatlon of th8 finandal statemants of Hallsham Frontiers charl1ab￿ Trust (the Trust) for the year ended 31 March 2025. Rèsponslbllltles and basls of report As the Trustees of the Trust (and also Its dlrectors for the purposes of company law). you arè responsible the praparation of the flnancial statements In accordance wrth the requirwnents of thé Companies Act 2006. Having satisfied myself that the financlal 5tatemants of the Trust ara not requlred to be audited under Part 16 of the Compani&s Act 2006 and are ellgible for independent examlnation. I report In respect of my examinatlon of the Trust's flnanclal statements C8rrted out under section 145 of the Charltle$ Aet 2011. In Garrying out my examinatlon I have foltowed the Dlrectlon6 given by the Charlty Commission under Section 145(5)(b) ofth• Charities Act 2011. Inde￿ndant examIn•￿9 8l•temant Since the Trust's gross Incom& exceeded £250,000 your examiner must bé 8 member of a body N8ted in sèctlon 745 of thè 2011 Aot. I confirm that l am qualSffied to und8rtake the examinatlon because l am a mernbtr of The In8tiluta of Cttartered Accountants in England and Wales, which Is one of the IiBted bodle8. I havè complèted my examinatlon. I confirm that no matters havo come to my attenllon In connoction wlth the examlnation glvlng m6 cause to believe that In any materla] respect: aCcoun￿ng records wera not kept In respect of the Trust a8 required by gection 386 01 Ihe Companies Aci 2006. the fln8nclal statements do not arxord with those record8: Of th8 financial 8tat8ments do not comply ￿th the gccounts'ng requir8monts of $8ctton 396 of Ihe Companles Act 2006 other than any requlrement that Ihe financlal statements glve a trua and falr vlew, which 18 a matter onsldered as part of an indèpendent examination., r the financlal 8tatsrn8nt8 have not been prepared In a¢cordan¢e wtth the meth(yJs and principle5 01 the Statemant of Recommended Practlcè for ar£oun￿￿9 and reporting by Chan￿eS applicable lo charlll8B preparing thelr flnanclal ststaments In accordance wlth the Finandal Repor￿ng Stsndard applicable in the UK and Republic of Irgland (FRS 102). I h8ve no concems and have CO should be drawn In this report th 8 gcro88 no other m8tt•rs In connecllon wlth Ihg examlnatlon to whlch att•ntlon rder lo enable a proper understanding olthe financlal $tatemenl$ to bo reathed. Davld Gu96t FCA UHY Hacker Young (S.E.) Llmiled 168 Church Road Hove East Sussex BN3 2DL HAILSHAM FRoKfiERS CHARrrABLE TRUST STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unr•strfct•d Restrlctsd fund8 funds 2026 2026 Total Unmtrlcted R•8trlctad funds funds 2024 2024 Total 2025 2024 Not•• Incomg from.. Donati￿3 and grants Investments 248,378 2,002 214,026 462,403 2,002 229,149 975 181.114 410,263 975 Totsl Incom• 250.380 214,025 484,405 230,124 181,114 411,238 Expondltsra on: Charitsble adlvitlo$ 260.8e5 22,404 283,269 245,836 69,222 315,058 Totsl oxp•ndltur• 260,865 22,404 283,289 245,836 69,222 315,058 N•t InGom•l(expendftur•) (10,485) 191.821 181,138 (15,712) 111,892 96,180 Trarthrs betsveen fund6 17 280,765 (280,765) 14,500 (14,500) Not rnov•mnt In ftmd• 270,280 (89.144) 181,136 {1,212) 97,392 ,180 Raconclllatlon of funds: Fund balance8 at 1 April 2024 555,881 141,018 69e.899 557,093 43,626 800,719 Fund balaficag ot 31 March 2025 826,161 51,874 878,035 555,881 141,018 698,899 The stat8ment of Ilnancld ad¥ltl•$ Include$ 011 galn$ and1089•8 r•cognlsed In the ye•r. Ail In¢om8 8nd expendlture derfve from contlnuing acuvities. HAILSHAM FRONTIERS CHARITABLE TRUST STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025 2025 2024 Not•s Flxed assels Prap•rty. Fixti*e$ & Equlpment 11 1,010,295 733,485 Current awts Trade and dher recei¥able6 Cash at bank and in hand 12 19,889 83,288 24,801 147,709 102,957 (215.21n 172,510 142,483) Curr•nt Ihblllti 14 Net ryjrrnnt (Ilabllitiesyassets 1112.2eo) 130,027 Total a880ts less curront Ilabllltles 898,035 863,512 NonBcurronl Ilabllfti•J 15 {20.000) (166,613) Net •M•ts 878.035 606,899 Income funds Restrlct8d fvnds Unrsstrtcied funds 17 51,874 828,181 141,018 5SS,881 878,035 696,899 The company Is enutied to the exemption from the aL¥JIt requirement containad in Sectlon 477 of the Comp8nlè8 Act 2006, for the yewended 31 March 2026. The dlrectors 5cknowledge thalr r•8pon8ibil]tiei for GomplylrKJ vlth the requlremerrts of the Comparaes Act 2008 wlth re8PeCt to a￿untIng records and the pr•paratlon of financlal #tstements, Thè members h8V8 riot requlred the company to obtaln an audlt of Its flnan¢ial st8tement8 for th• year in qu8stlon In accordance wllh section 476. These fln8nclal statements hava been prepared In accordance with the provi$lons appllcable io ¢ompanies Subject to the ￿￿all companies ragime. The finanGial statements were approved by th8 Twstees on 5 DeGember 2025 P Reah Trustee J Caladln Trnst Company Registratlon No. a6033909 HAILSHAM FRONTIERS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Aecountlng pollclas Company Information Hallsham Frontiers Charlt8bie Trust is 8 private Gompany limited by guarantee Incorporated in EThJland and Walé8. The registered officè Is Chanty House. 22 UPP6rton Road, Easlboume, East Sussex, BN211 BF. 1.1 Aocountlng conventlon The financlal statsments have been prepared In accordance wllh the Trusvs Memorandum and Articles of Association the Companies Act 2006 and 'Accounting and Reportlng by Char￿8$. Slatement of Recommended Practice appllc8ble to charitle5 preparlng thelr accounts in acGordance with lh8 Flnanclal Reporting Stsndard 8ppllcable In the UK and Republlc of Ireland (FRS 1021 (effective 1 January 2019}'. The Trust is a Public Benefit Entity as defined by FRS 102. The Trust has taken acfvanlage of the provisions In the SORP ft*r charitle8 8pplylng FRS 102 Update Bulletin 1 not lo prepare a Statement of Cash Flows. The Ilnanclal ststements are prepared in sterling, **)ich is the functional currency of the Trust. Monetary amount8 in these financlal staternenls are rounded to the nearest £. The financial statements have been prepared under th8 hislortcal cost conventlon. The principal accounting polides adopted are set out below. 1.2 Golng conc•rn At the knrne of approving the flnancial statements, th8 Trustees have a reasonable axpectatlon that the Trust has adequate resources to continue in op8ratlonal existénce for the foreseeable futuro. Thus the Trustees contlnue lo adopt the golng concern basis ol accounting In preparing tha fir48nclal statements. 1.3 Charltable funds Unrestrfcted funds are available lor use at Ihe dscretlon of the Tru8tae8 in furtherance of thelr charltable obJectlv88 unle88 the funds have baen designated IDr other purposes. The thr￿Y malntains an unr8slrlcted g8n8ral fund to oversee the day to day operallons of the church. Spedal projects being part of tha Core work ol the church are separated out within the Inlemal accounting records of Ihe Tru8t. Re8trfcled fiJnd8 are used for 8peclfic Purposes os lald down by the donor. Expondlture vthlch meets Ihls erla 18 ¢hargèd to th• fvnd. 1.4 Income Income 18 recognis8d when the Trust is legally ontttled io It after any perforrnance condltions have b#8n met, the affl￿nts can be measured reliably, and it 18 protrAble that income wlll be receivad. Cash donation8 are recognlsed on IKèipt. Other donations are reco9nised once the Trust has been nolifted of the donation, unless perfoFmance conditions require d8feTral of the amount. Incomè tax recoverable in relaliun to donations received under Gift Abd or deads of ¢ovenant is reGognlsed at the time of the donation. Legacies ar8 recognis&J on receipt or othe￿150 rf the Trust has been notified of an impendln9 distrlbullon. the amount Is known. and receipt is expected. If the amount Is not known, th8 legaGy Is treated as a conts'ngenl asset. HAILSHAM FRONTIERS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcl•s {Contlnuedl l % E%￿ndItUre Exp￿ditUre is recognised on(x there is a kgal or construclive obligatlon to transfer economic benefft to third party, It15 probable that a transfer of economlc benefits wlll be requiffjd in settlemen( and the amount of Ihe obligation can be mBa5ured r81iably. Expenoltura Is clas$lfi8d by acttvity. The co$t5 of each aclivty are made up of the lo181 of dlr&l cosls and shared costs, including support costs involvèd in undertaklng each advlty- DSfect costs attr$buts￿e to a single acllvity are alloc8led direcuy to that activity. Shared costs whlch contribute lo mor8 than one acdvity and support costs whlch ar6 not attrlbLrtab18 to a Slngle activity are apportioned betwèèn those activities on a basis consistent wllh the use of resources. Central staff costs ar8 a110¢81ed on the ba81s of tlme spent, and depreciation tharges are allocated on the portlon of th• 89sefg use. Re8ourc85 are exp8nded in the period In which they are incurred and kllocatsd to th• p8rtlcul8r cost centre lo whl¢h they relatB. 1.6 Property, plant and equlpmgnt Property, fixture8 and equlpment are Initslly mea8ur8d at COSt and subsequenuy measured at wBt or valu8llon, net of deprerialion and ary impalrment1098es. The inilial convérslon costs of the freehold bulldlng from a warehouse to a building surt8bl8 for church related activllles weie written off against r8$&rves in 2014115. 88 per the oplnlon of the trust8e8 this did not enhance the valu8 of the buildlng. Phase 2 construction work Grealing a mezzanine floor vms capltallsed to the Balan￿ Sheet and odded to the original cost of the proparty. Phase 3 construction work enhanclng and extendlng the mezzanln8 floor was commenced and capltalised to the Balance Sheèt in the year. Depreclatlon 18 r8cognlsed so as to wrha off co8t or valu8tion of a$sels18s8 thoir r￿IdUal values over th8lr usefijl live$ on the foll¢)vAng bas15'. Freehold Land and 8uildlngs Flxture8 and equlpment 2% on a straight line basls on the bullding element va￿"ng rate on a •trasght Ilne ￿￿15 The gain or1085 8ri5ing on tho dl$posal of an asset is detemined as the drPre￿nce ba￿een the sal& proceeds and the CArrying value of the ass8t, and 1$ recognlsed In the statement of financial actlvities. Imth effect from 1 Apdl 2020, only fixtures, frttings and •qiMpment costing above £1,000 arè capitali$&d. 1.7 Impaimiont of non.current assets At each raporting date, the Trust reviews the c8rrying amounts of115 tanglble a¥sets to detemlne whether there is any indication that those assets have suffered an Impalnnent loss. If any such indication exists. the recoverable amount of the asset Is estimaled In order to determine the extent of the impairm8nt loss (rf any). 1.8 Cash and cash gquivalents Cash and cash equivalents include cash in hand, deposlts held at call with banks. other shori-tem liquid investments witr orlginal maturitles of three mnths or legs, and bank overdraft8. Bank overdrafts are shovm wtthin borrowings in current liabilitie8. 10- HAILSHAM FRONTIERS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Icontlnued) 1.9 Flnancial In8trum•r The Trust has elected to apply the provis￿n$ of Seclion 11 'Baslc FInan￿al Instruménts, and Sectkm 12 'Oihaf Flnenclal Instruments Issue8, of FRS 102 to all of ils [in￿claI instruments. Financial Inslnjmants are recognlsed in the Tru8¥8 baLqnc& sheet when the Truit becomes party to the contra¢tual provisions of th& Instrumant. Fln8ncial assets and liabllllles are offset, with the net amounts presented in the financial statements, whan there is a legally enforceable rlght lo set off the recognlsed amounts and Ihgre Is an intention to settle on a net basis or lo realise the asset and settle the liablllty simuM8neously. B•8lc flnanelal •ssots Ba31G financi81 assetg, whlch include trade and other re¢elvablas and cash ond bank balar)ca8, are Inltially measured at transa¢lion price including transaction co$ts and are sUbSeq￿ntfy ¢arrled at amorti$ed cost uslng thè effective interest method unless the arrangement constllutes a financin9 Iransacllon, wher8 the transactlon Is measured at the present valuè of the future rocelpts discounted al a mafkei fate of Intsrest. Flnancial assets cl8sslfled a5 recalvable wllhln one year are not amort18•d. Bask Ilnanclal liabllllles Basi¢ financlal liabllitle5. Includin9 trade and other payables and bank loans are Initlally recognised at transacuon prlce unless the arrangement constitutes a fmanclng Iran8actton, where the debt instiument18 meaSU￿d at the present value of ihe future payments discounted al 8 market rale of Snlerest, Finandal liabllities cla5slfied 08 payable wlthin on8 year ar8 not arn￿8ed. DerKognltlon of flnanclal Ilabllltles Flnanclal Ilabllltles are derecognlsed whon the TN6t's contractual obligation8 expire or ar• dlscharged or cancelled. 1.10 Ernployea benefft8 The cost of any unused hollday 8ntitlemènt Is rocognised in the perlod In thich the employe8'8 8ervlca8 are received. Tenn5n8tlon beneflts 8r8 r8cognlsed immedlat•ly as an axpen8e when tha Trust18 demonstrably committed to termlnat8 the employmgnt of an employee or to provldo tsrmlnatlon benefits. 1.11 Retlremènt bon•flts Payment6 to defined ¢ontrfbutlon rellrement bertfit 8¢hffrtes are Charged as an oxpense a$ I￿Y f•ll due. crftlcal accountlnq 98tlmato8 Ind Judgements In the applicatlcn of the TrusV$ accovntsng pollcies, the Trustees 8re requiTed to make judgements. estimate6 and assumpuons about the carrying amount ol 8ssets and Ilabilities Ihat are not readily apparent trom other sources. The estlmatQ5 and assoclaled a5sumption5 are based on historfGal experience and other factors that are consid8red to be relevant. Actual re¥uSts moy differ frorn these estlmgtes. The estknate5 and und•dying assumpts'ons we revlewed on an ongc4ng basis. Revisions to accounllng estlmates are recognised In the pefiod bn thlch the estimate is revised where Ihe ravlsion affects ￿lY that period, or In the perlod of the revision and ￿rtUre periods where the revisk*n affècts both current and fuiure Pgriods. 11 HAILSHAM FRONTIERS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Incon* from donatlons And grants Unr•strlctsd Restrlct•d funds funds 2026 2025 Total Unrestrlctod Rutrlcted lund$ funds 1024 2024 Total 2Q25 2024 Dortatlona and glft¥ Grantj 238,600 9,778 84.120 129,905 322,720 139.883 229,149 141.738 39,376 370,887 39,376 248,378 214,025 482,403 229,149 181,114 410,283 Donatlofig and glfts Glfts and donatlans Tax recovarabla lon regular offerings) 13ift days (InGludlng glft ald) FellowgNp glvlng 208,086 1,438 209.524 192,204 2,712 194,916 30,514 30,514 38,945 36,945 81409 273 82,409 273 137,756 1.270 137,758 1,270 238,800 84,120 322,720 229,149 141,738 370.887 Income Irom Inve•trn8nts Unrè•trlctsd Unrnstrlctsd funds funds 2026 2024 Irrtere8t rK•ivablo 2.002 975 12- HAILSHAM FRONTIERS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 Expondlture on charllabl• actlvltle5 Church activitles Churth adivttles 2026 2024 Olrnct co•ts Staff costs D&prnciation and Impalrnient Church acti¥ltfe8 Gfft Day ellocat¢on Ucen8e8 and reg18tratlons Training and ministry developmant Rent of manse Travelling expense8 Printing, pub15shin9 and 8tation•ry Mortgage Inlerest Grants and glft¥ Glfts to speok9rs Dlrnct co8t$- CMA l Key81 Littl• Gems l Refiect l Fellowghlp I Soloumern 124.918 22.528 12,443 10,000 1.433 10.864 14.880 131.794 12.133 10,596 40,398 1,362 8,359 14.880 831 5,059 17,921 11,570 396 10,877 3,787 16,807 13,142 550 7,649 238,979 265,076 Shar• ol 8UPPOrt •nd gov•rnanc• G￿ts (Me not• 6) Support Goveman(xJ 39,244 44.861 4,221 283,269 315,058 Analys15 by fund Unrestricted fvnds Restrlcled fvnd$ 260,865 22,404 245,838 283,269 315,058 13- HAILSHAM FRONTIERS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs alloc•tod lo activitles 2025 2024 Staff costs Service charge Insurance AdverUslng Re￿r$ and maintenance (genoral) Utilities Telephone Small equlpment lo J Joyes belng reiatlYe8 of N JoyBs, a Trustee. Pon$ion contrfbut6on8 were al$0 pald of £1,12512024'. £1,070) to C Joye¥ and £82712024.. £8081 to J Joyos. Except a8 dlsclosed above, nono of the Trustee8 lor any pérgons Connected wlth thaffl) recelved any rernun8Tation or beneffits from the Trust durlng the year. There were regular donatlon8 by the Trustees and thdr $pous86 of £28,105 12024: £23,950) to the Trust during the year. Employo The average monthly number offull arKI part tlme employee8 durfng Iha year wa8.. 2026 Numbor 2024 Number Pastoral Administratton Toial Employrnollt costs 2025 2024 Wages and ￿larte￿ Sodal s•curlty costs Olher pen8lon cos18 124,039 2,888 8,060 129,131 3,199 6,417 132,987 138,747 There were no employee6 whose anrwal remuneration was more than £80,000. Remunèrotlon of key managom•nt persoDn•l The remunoration of key managemenl p8r50nnel (including wages and 8mployers $oGi81 secur￿ and p￿slOn contribulions) is as follows. 2025 2024 Aggregate compensatlon 36,542 35.123 In 8ddition, Imwsing was prov4d8d at 3 Cost of£14,880 (2024: £14,880). 15- HAILSHAM FRONTIERS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Taxatlon Tha d￿rItY 1$ exempt from tsxallon on Its actlvlties bè¢ause all Its Income18 applled for th8rit8ble p￿6$. 11 PrO￿lty, Flxture8 & Equlpm•nt Fre•holdFlxturo8 Jnd Land ind •qulpm•nt Bulldlnq• Total At 1 Aprl 2024 Additlon$ 801,681 254.052 57.983 45,286 859.864 299,338 At 31 March 2025 1,055,733 103,269 1,159.002 D•pr•¢lallon and lrnpalmi•nt At 1 April 2024 Depreclawon charged In the year 78,519 10,557 47,680 11,971 128,179 22,528 At 31 M•rch 2025 89,070 69,631 148.707 Carrylng amount At 31 March 2025 966,857 43,838 1.010,295 At 31 March 2024 723,182 10,323 733,485 The bulldlng been revalued aj at 1 Juty 2025 by SHW Chartered Sur¥ayor8 In the sum of £1,040,000. 12 Trad• and othér recolvablas 2026 2024 Arnounl• falllng du• wlthln on• y••r: Other ReceiYable8 (Gift Ald) 19,889 24,801 HAILSHAM FRONTIERS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 8orrowlngs 2025 2024 Bank loans- secured Loon {ChtKch m&mber) 183.420 40.0ty) 198,758 223,420 198,758 Payabl• witt4n ono year Payable after one year 203,420 20.000 32,145 166.613 1) The HSBC bank loan of £350,000 commenced April 2013 repayable over tsventy yeors at 3.75% over ba88 r8te per annum, secured by a legal charge over UnA G1 and G2, Ropemaker Park, Hailsham. Thls w88 repald on Ihe 26 September 2025, replaced by a loan from Kingdom Bank 8t 6.40% over 15 year8. 2) The Church member loan whi¢h18 inlereBt free and un88cured u8 due for rapayrnent. part In 2025126 and part In 2026127. 14 Curr•nt Ilabllitles 2020 2024 Nots• Bank108n8 - Aacured Other108ns- un8ecured other taxation and social 18curty Accruali and deforrod income 13 13 183,420 20,000 1.857 9,940 32,145 2.113 8.225 215,217 42,483 16 Non4uTr•nt Ilabllltle$ 2025 2024 Not•* Bank loan8- serJJred Other loans - unsecured 13 13 16e,613 20,QOO 20.000 166,613 16 Retlroment benollt xhemes 2025 2024 Defin•d contrlbution schem Charge to prollt or loss in respect of defined Gonttiljuknon 8(*emes 6,06D 6,417 17- HAILSHAM FRONTIERS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Retlr•rnont bengftt schemas Icontlnued) The Tw8t operates a defined contributit)n penslon schem8 lor all quallfylng 8mployee5. The assets of the scheme are held separ8t8ty from thos8 ofthe Trust kn an Independéntly adminlstered fund. 17 R•Atrfcted lund$ The rè51rict8d funds of the ch8rtty cx)mprise th8 unexp8nded balances of donatlon$ and grants Wd on tN*l subl¢ct to Specif￿ conditlon8 by d(￿￿S as to how they may bo usod. At 1 Aprti 2024 Incomlng Resources resources 8xpend•d Tran•f•rs At 31 March 2026 Little Gems 8LMldlng Fund CMPJKey51Reflect Fellowshlp Fund Soioumerg 1,438 211,814 (7201 (10,000) 14,8871 (2,2421 (4,755) 718 44,649 128,292 1285,457) 4,887 1.984 10,762 273 500 8,507 141,018 214,025 (22,404) (280,765) 51,874 Provlous yèar: At 1 Aprfl 2023 Incomlng resourc•s Ro8QUXCO• exp•nded Transf•r8 At 31 March 2024 Llttle Gem8 Gift Day CMAIKeyslRetlect Fellowshlp fund Youth Fund (Chalk ciwfel Global Cafe so￿ume￿ 3,712 137,758 9,578 1,270 5,000 6,000 17,800 <4,408) {40,3981 19,577) (1,303) (5,000) (8,000) (2,538) 40.934 (10,000) 128,292 1,997 14,500) 10,762 43.628 181,114 (69.222) 114,500) 141,018 N¢)t•$ 1) Buildlng Fund Grants (bulldlng) Grants (solar panels) Gift Days 98.000 31,405 82.409 TOTAL 211,814 2) The grant of £31,405 net from Viola, included in the Building furKI, has been spent and allocated to the General fund. 3) Building fund - From Ihe remainln9 balance. £254.052 ha8 been capltallsed lo FFeehold Property and therefore Iransferred to the General fund. I￿vIng £44,649 as avallable cash funds after Ihe year erKI, 18 HAILSHAM FRONTIERS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Rastrlct•d funds (Contlnued) Fund detall* A fund to hdp Gtab31 Cafe. Grants were recelved from Goodnews Evangelical Mission and Souter Tru6t to fund Ihe runnlng cosls. A grant of £5,000 wag r8ceiv•d from Chalk Cllffe for runnin9 ¢OSt8 of youth work. The fund Is now ra8lrfcted to encompa88 the dlreci exp8nses of the Llttle Gems ¢hlldren's work. Thls represents money ralsed by the Church menkner$ and congregatlon on $paei•l appeal day$ deglgnated for capital project5 and smaller proJeGts deslgnated by Ihe leaders. This fund incorporatlng Pregnancy Athilce, relatej to the funding of a debt advlce centr? and drug dependency advlce. A grant of £17,500 was rec8ived from V¥ealden Councll In 2023124 for the support of refugaes with ￿ agreed Costs 01 £4,500 for church costs. A fund to kyovide grants lo Church members In need. 18 Unrogtrfcted funds The unrestrt¢ted lunds of Ihe ch8rity comprise th8 unexpended balances of donauons and grants whlch are not subject to speclflc condltlons by donors and giantors as lo how Ih8y may be used. These include designated funds which have been set aslde out of unrestiided funds by the trustees for spg¢lfic purpose$. Re$ources Trnn8f•rn At 31 M•rch oxponded 2026 At 1 Aprll 2024 Incomlng r¢sourc•• General furKI8 555.881 2SO,380 (280,88JI 280,765 828,1e1 Prevlous year: At 1 Aprfl 2023 Incoming resourG•s Resources expendod Tran$ferg At 31 March 2024 General funds 557,093 230,124 (245,836) 14.500 555,881 19- HAILSHAM FRONTIERS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS ICONnNUED) FOR THE YEAR ENDED 31 MARCH 2025 qg Analy91$ of Thet assets between fund8 Unrestrfctsd Restsicted funds funds 2025 2025 Total UnrostrfGtad R•gtricled funds funds 2024 2024 Total 2026 2024 Fund balances ar• reprrtented by: Property, plant and equlpment Current a89￿￿[11ablllll0s) Long temi IIHbllliles 1,010,295 (184,134> (20,000) 1,010,295 733.485 (112,260) {10,9911 (20,oooJ (186,813) 733,485 130.027 (166.613) 51,874 141,018 826,161 51.874 878.035 555.881 141,018 696,899 20 Flnancl•l commllm•ntsi guaranto•8 and Gontlng•nt Ilabllill The Church ha5 • rolling 3 month notlce on th8 manse lease for the pastor. 21 Operatlng lease commltments Lo580• At the repLYting end dale117e TruBt had outstandlng commitments for future mlnlmum le888 Payments under non-cancellable operatSng leases, vAiich fall due as follows.. 2026 2024 V￿thIn one year 22 Evants after th• roportlng dats 1) The Church 18 committed to further work In oxt•n$lon to the mezzanine floor estsmated at some £110,000. This Is being tunded by a Gift Day collecllon, member8 loans and ftjrther bank finance of £100,OOQ received on 28 Septsmb•r 2026. 2) Remortgage - As part of the completion of the Bulldlng Prcyect the Church Is rernortgaged its preml8es on 26 September 2025 for £280,000 with th8 Klngdom Bank to raise additlonal ftJnd$ for the building project and part repayments of the members loans as above. 23 Relat•d party trnnsactlons Thgrn were no disclo$abl8 related paty tran$aclions durlng the year (2024 - none). -20-