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2025-12-31-accounts

The King's Church, Boston Spa

Report and Accounts Year ended 31 December 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

THE KING'S CHURCH, BOSTON SPA

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees

Mr D A Faraday Mr J N Newlove Mr P J Baraniak (resigned on 31 January 2025)

Company Secretary

Mr A Pearlman

Key Staff

Mr P J Baraniak (resigned on 22 January 2025)

Governing Document

Memorandum and Articles of Association incorporated 13 April 2007 and amended by Special Resolution on 14 October 2009

Company Registration Number 06211852 Charity Registration Number 1120828 Principal Address & Registered Office 18 Westwood Way, Boston Spa, Wetherby, England LS23 6DX

Independent Examiner

Bankers

Sarah Crispin ACA Stewardship 1 Lamb's Passage London EC1Y 8AB HSBC Kingdom Bank Account Virgin Money

Contents Page
Company Information 1
Trustees' Annual Report 2-3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Accounts 7-12
Detailed Statement of Financial Activities with Comparatives 13

Page 1

The King's Church, Boston Spa

TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 DECEMBER 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 objects of the charity are the advancement of the Christian religion by knowing Christ and making Him known to others and in accordance with the statement of fundamental truths set out in the Memorandum and Articles of Association.

The main normal activities of the charity that are undertaken in order to fulfil these objectives are: Christian worship, Bible study and prayer meetings, outreach, projects in the community and donations to other charities.

Summary of the charity's main activities and achievements

2025 saw sustained attendance in our regular church activities such as Sunday services, weekly bible studies, small groups and community events. A monthly prayer meeting was introduced in 2025.

The friday evening Discoverer's group (for primary school children) met consistently during term time with a regular attendance of between 5-10 children. We held our family fun day event in July at a local farm. The 'Coffee and More' outreach was held on 9 occassions with a variety of guest speakers sharing their testimonies.

The majority of the meetings including our prayer meetings and bible studies were held within the Methodist Church building in Boston Spa with the exception of the small groups which took place in the homes of our attendees. We continued to make our weekly sermons available online and used online meeting platforms for prayer meetings to provide for those unable to meet in person.

Grants were given to Arab World Ministries, Compassion and Caring for Life.

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Structure, Governance and Management

Responsibility for setting policy and for making operating decisions rests with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees, by a majority vote. In January 2025, Phil Baraniak resigned from his position as Senior Pastor. The role is currently vacant and being covered by Elders of the Church, with support from volunteers within the congregation. The church has been recruiting for a new pastor and it is expected the post will be filled in 2026.

Financial review

During the year income decreased by £10,424, to £72,480, and expenditure decreased by £88,176 to £43,310. As a result, a net surplus of £29,170 is reported. The charity's net assets increased from the previous year to £174,407.

Reserves policy

The trustees have determined that the charity should aim to hold unrestricted cash of at least 3 months' of unrestricted expenditure which equates to about £26,500 so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £174,590 and the charity is complying with its reserves policy.

Page 2

The King's Church, Boston Spa

TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 DECEMBER 2025

Going concern

There are no going concern uncertainties. The budget for 2026 plans for a £35,579 deficit to utilise more of the charities reserves.

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.

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:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material departures

disclosed and explained in the financial statements; and

  1. 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:

David Faraday

David Faraday (Aug 25, 2026 16:20:06 PDT)

David Faraday

Aug 25, 2026

Date: _______

Page 3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

THE KING'S CHURCH, BOSTON SPA ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025 on pages 5 to 13 following, which have been prepared on the basis of the accounting policies set out on pages 7 to 8.

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

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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.

Sarah Crispin

Sarah Crispin (Aug 26, 2026 10:37:26 GMT+1)

Sarah Crispin ACA

Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Aug 26, 2026

Page 4

THE KING'S CHURCH, BOSTON SPA

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Investments
4
Total income and endowments
EXPENDITURE ON:
Charitable activities
5
Total expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12		 Unrestricted
Funds
£
69,603
2,877
72,480
43,310
43,310
-
29,170
29,170
145,237
174,407		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-		 Total
Funds
2025
£
69,603
2,877
72,480
43,310
43,310
-
29,170
29,170
145,237
174,407		 Total
Funds
2024
£
79,648
3,256
82,904
81,486
81,486
-
1,418
1,418
143,819
145,237

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 7-12 form part of these accounts.

Page 5

THE KING'S CHURCH, BOSTON SPA

BALANCE SHEET

AS AT 31 DECEMBER 2025

Note
FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
9
CREDITORS: Amounts falling
due within one year
10
Net current assets / (liabilities)
Total assets less current liabilities
TOTAL NET ASSETS
FUND BALANCES
12
Unrestricted Funds
General funds
Designated funds
Restricted Funds		 Unrestricted
Funds
£
-
-
1,299
174,590
175,889
(1,482)
174,407
174,407
174,407
174,407
-
174,407
-
174,407		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
Funds
2025
£
-
-
1,299
174,590
175,889
(1,482)
174,407
174,407
174,407
174,407
-
174,407
-
174,407		 Total
Funds
2024
£
-
-
1,435
145,242
146,677
(1,440)
145,237
145,237
145,237
137,861
7,375
145,236
-
145,236

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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:

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:

David Faraday David Faraday (Aug 25, 2026 16:20:06 PDT)

David Faraday

Aug 25, 2026

Date: _______

Company number: 06211852

Charity number: 1120828

The notes on page 7-12 form part of these accounts.

Page 6

THE KING'S CHURCH, BOSTON SPA

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 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.

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. 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.

Income from donations and legacies includes:

Investment income represents income generated by the charity's assets and includes income from bank interest.

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.

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.

Page 7

THE KING'S CHURCH, BOSTON SPA

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2 Accounting Policies (cont.)

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 £1,000 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:

Fixtures and Fittings 25% on cost Computer equipment 33.3% on cost

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 scheme 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) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

i) Critical accounting estimates and areas of judgement

The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

3 Donations and legacies

ations and legacies
Donations of cash and similar
Gift aid recoverable
stment income
Bank interest		 2025
£
58,023
11,580
69,603
2025
£
2,877
2,877		 2024
£
64,413
15,235
79,648
2024
£
3,256
3,256

4 Investment income

Page 8

THE KING'S CHURCH, BOSTON SPA

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5 Charitable expenditure

a
Costs incurred directly on specific activities
Salaries, travel and expenses
Worship and church services
Rent & rates
Conference & training
Outreach and mission
Children's and youth work
IT and communications
Grants payable (see Note 5c)
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Other
Other admin costs
Office costs
Total expenditure
c
Grants payable
Missions in the UK and elsewhere
The charity's principal grants to institutions comprised:
Arab World Ministries
Caring for Life
Compassion
Grants to institutions for less than £1,000 each		 2025
£
12,739
2,945
6,908
883
1,566
1,433
998
27,471
12,000
39,471
1,482
-
1,482
1,058
1,299
3,839
43,310
2025
£
12,000
12,000
2025
£
7,500
2,000
2,500
-
12,000		 2024
£
46,579
1,691
8,530
843
2,488
677
53
60,862
16,227
77,089
1,440
240
1,680
880
1,836
4,397
81,486
2024
£
16,227
16,227
2024
£
8,000
3,500
3,000
1,727
16,227

6 Analysis of staff costs, the cost of key management personnel and trustee remuneration

During the year the charity had one employee, who left employment at the end of March 2025 (2024: 1). 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 comprise the trustees and the key staff 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:
Mr P J Baraniak
11,326
-
1,347
[name of trustee]		 2025
£
12,673
-
12,673

Page 9

THE KING'S CHURCH, BOSTON SPA

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6 Analysis of staff costs, the cost of key management personnel and trustee remuneration (cont.)

The following amounts were payable in the previous year:

Wages &
salaries
Trustees:
Mr P J Baraniak
40,167
7
Tangible fixed assets
Freehold
Leasehold
Property
Improvements
£
£
Cost
At 1 January 2025
Additions
Disposals
At 31 December 2025
-
-
Accumulated depreciation
At 1 January 2025
Charge for the year
Eliminated on disposal
At 31 December 2025
-
-
Net book value
At 31 December 2025
-
-
At 31 December 2024
-
-
8
Debtors
Falling due within one year:
Gift aid recoverable
Prepayments and accrued income
Total debtors
9
Cash at Bank and in Hand
Cash at bank
Notice deposits
Cash in hand
10
Creditors: liabilities falling due within one year
Accruals		 Other
employment
benefits
-
Fixtures
and fittings
£
2,025
-
(1,291)
734
2,025
-
(1,291)
734
-
-		 Employer
pension
contributions
5,388
Computer
equipment
£
1,663
-
(1,663)
-
1,663
-
(1,663)
-
-
-
2025
£
871
428
1,299
1,299
2025
£
102,866
71,439
286
174,590
2025
£
1,482
1,482		 2024
£
45,555
45,555
Total
2025
£
3,688
-
(2,954)
734
3,688
-
(2,954)
734
-
-
2024
£
1,435
-
1,435
1,435
2024
£
75,794
69,448
-
145,242
2024
£
1,440
1,440

Page 10

THE KING'S CHURCH, BOSTON SPA

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

11 Pension commitments

During the year employer’s pension contributions totalling £1,347 (2023: £5,388) were payable to defined contribution personal pension schemes.

12 Funds

During the year the movements in the charity's funds were as follows:

Designated Funds
Building Fund
General Unrestricted Funds
Total Unrestricted Funds
Total of funds		 Opening
balance
2025
£
7,375
7,375
137,862
145,237
145,237		 Incoming
resources
2025
£
-
-
72,480
72,480
72,480		 Outgoing
resources
2025
£
-
-
(43,310)
(43,310)
(43,310)		 Transfers
in the year
2025
£
(7,375)
(7,375)
7,375
-
-
 Gains and
losses
2025
£
-
-
-

-
-		 Closing
balance
2025
£
-
-

174,407
174,407
174,407

The transfers referred to above were made for the following reasons:

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

lysis of net assets by fund
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
£
£
-
-
1,299
-
174,590
-
(1,482)
-
174,407
-
Unrestricted Funds		 Restricted
funds
£
-
-
-

-
 2025
£
-

1,299
174,590
(1,482)
174,407

Page 11

THE KING'S CHURCH, BOSTON SPA

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

12 Funds (cont.)

In the previous year the movements in the charity's funds were as follows:

Designated Funds
Building Fund
General Unrestricted Funds
Total Unrestricted Funds
Total of funds		 Opening
balance
2024
£
7,375
7,375
136,444
143,819
143,819		 Incoming
resources
2024
£
-
-
82,904
82,904
82,904		 Outgoing
resources
2024
£
-
-

(81,486)
(81,486)
(81,486)		 Transfers
in the year
2024
£
-
-
-

-
-		 Gains and
losses
2024
£
-
-
-
-
-		 Closing
balance
2024
£
7,375
7,375
137,862
145,237
145,237

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
£
£
-
-
1,436
-
137,867
7,375
(1,440)
-
137,861
7,375
Unrestricted Funds		 Restricted
funds
£
-
-
-
-
-		 2024
£
-

1,435
145,242
(1,440)
145,237

13 Transactions with related parties During the year the charity:

a) received donations totalling £8,480 (2024: £9,840) from trustees.

b) Philip Baraniak has had expenses reimbursed to him as part of his role as Pastor of the church and not as a trustee of the charity that operates the church.

Apart for the above, there were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Page 12

THE KING'S CHURCH, BOSTON SPA

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Investments
4
Total income and endowments
EXPENDITURE ON:
Charitable activities:
5
Total Expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12		 General
Designated
2025
2025
£
£
69,603
-
2,877
-

72,480
-
43,310
-
43,310
-
-
-

29,170
-
7,375
(7,375)
36,545
(7,375)
137,862
7,375
174,407
-
Unrestricted funds		 Restricted
2025
£
-
-
-

-
-
-
-
-
-
-
-		 Total
2025
£
69,603
2,877
72,480
43,310
43,310
-
29,170
-
29,170
145,237
174,407		 General
Designated
2024
2024
£
£
79,648
-

3,256
-

82,904
-
81,486
-

81,486
-

-

-
1,418
-
-
-

1,418
-

136,444
7,375
137,862
7,375
Unrestricted funds		 Restricted
2024
£
-
-
-

-
-
-

-
-
-
-
-		 Total
2024
£
79,648
3,256
82,904
81,486
81,486
-
1,418
-
1,418
143,819
145,237

Page 13