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2025-12-31-accounts

Registered Charity No. 1120962

King's Church Eden

Trustees Annual Report and Accounts

Year Ended 31st December 2025

Wyatt & Co

Chartered Accountants 125 Main Street, Garforth Leeds LS25 1AF

King's Church Eden

Year Ended 31st December 2025

Contents Page

Page
Legal and Administrative Information 1
Trustees' Annual Report 2
Independent Examiners Report 7
Statement of Receipts and Payments 8
Statement of Assets and Liabilities 9
Notes to the Financial Statements 10

King's Church Eden

Year Ended 31st December 2025

Legal and Administrative Information

Reference

King's Church Eden Cumbria is registered with the Charity Commsion for England and Wales since 25th September 2007.

Registered Address 18 Windsor Drive Penrith Cumbria CA11 9BS Website www.kingschurcheden.co.uk Email admin@kingschurcheden.co.uk Leaders/ Trustees Jonathan Andrew Cook Elder Nicola Elizabeth Maybury Nigel Martin Worth Chair Richard Berwick Wilson Appointed July 2025 Alison Michelle Brown Appointed August 2025 John Robinson Stepped down April 2025 Other Elders/ Leaders Zeke Dixon Treasurer Elizabeth Robinson (no voting rights) Secretary Louise Gray (no voting rights) Bankers Lloyds Bank plc (Oldham Branch) PO Box 1000 BX1 1LT Kingdom Bank Media House Padge Road Beeston NG9 2RS Independent Examiner Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF

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King's Church Eden

Year Ended 31st December 2025

Trustees' Annual Report

The Church Trustees present their report and financial statements for the year ended 31 December 2025.

Structure, Governance and Management

King's Church Eden is a registered charity operating within the terms of its constitution, as approved by the Charity Commission in 2007. The Trustees for this reporting period are shown above. New trustees are appointed by the Board of Trustees from the membership of the Church having regard to their gifting, knowledge and experience to fulfil the role of trustee and the administration needs of the Church. None of the Trustees hold title to any property belonging to the Church.

Church Objectives and Activities

The Charity's primary objective is to promote the Christian faith for the public benefit and it seeks to do this through meetings and other activities promoted by the Elders/Leaders of King's Church Eden, within the wide range of objectives in clause 2 of its Constitution.

During this reporting period, the Leaders and wider leadership have continued to promote the biblical faith as summarized in the Charity Constitution. This activity is out worked through regular meetings and events throughout the year. The Church places high priority on giving financial support to Christian works at home and overseas as detailed below.

The Charity also supports NISCU (Schools outreach), CAP financially. We also subscribed to Churches Together in Penrith.

Members of the church are actively supporting a range of local community groups such as Food Bank, local schools, CAP and much more.

Achievements and Performance

The Charity has helped to tackle poverty in the community through supporting the work of Christians Against Poverty (CAP) who provide Debt Counselling, Job Club and Budget Advice, both financially and members working and volunteering in a variety of roles. Our Church led Community Groups have provided a range of initiatives for the public benefit including a Toddler Group, Crochet Club, DIY Group, Lunch Club, Walking Group, Book Club and a week-end away event. All tackle social isolation, and to varying degrees address issues of Poverty, Mental Health, Life Skills and Physical Health.

Through our Social Action Fund and partnership with ACTS435 we have provided financial support for individuals in the Eden community facing acute material challenges. The Charity

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King's Church Eden

Year Ended 31st December 2025

Trustees' Annual Report

has received and distributed Grants received from Westmorland & Furness Council via the Household Support monies held within the Social Action Fund. Internationally we have partnered with a church in Kyiv, Ukraine, to assist with their war relief work for refugees and support for their church workers. Plans for the Future

Fulfilling the churches vision.

Public Benefit Statement

In setting our objectives and planning for our activities our trustees have given serious consideration to the Charity Commission's general guidance on public benefit.

Financial Review

In general, the Church's financial affairs are not complex and are principally concerned with the management of its cash flow against its receipts and payments.

Total income for the year ending 31st December 2025: £94,242 Total expenditure for the year ending 31st December 2025: £97,380 Monies carried forward as at 31st December 2025: £11,144 (incl of Regional fund) Of which, monies held in our reserve fund as at 31st December 2025: £5,395

Funds Held by Charity on Behalf of Others

The Charity holds funds of £267 on behalf of the Cumbria and North Lancashire region of churches in the Regional events fund.

Financial Management of the Church

This responsibility rests with the Elders, Trustees and Treasurer. Any conflict of interests is monitored and safeguards are in place. The Church's Finance Policy, including a reserves policy, is reviewed annually.

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King's Church Eden

Year Ended 31st December 2025

Trustees' Annual Report

Reserves Policy

The trust holds Reserve funds to safeguard against unforeseen emergencies and shortage of operating funds

Gifts to and from King's Church Eden

The bulk of the Charity's income for the reporting period came from customary tithing, gifts and grants from its members and local authorities, including over £14,977 in income tax recovered on eligible donations. All income tax recovered on restricted giving was applied to the relevant gift collected through restricted offerings.

No monies were received from corporate donors.

From the gifted Income received by the Charity, it has given away £7,593 (including relevant Gift Aid refunds) in support of a range of identified local and community needs and activities and UK charities for the public benefit.

From the gifted income received of £4,800 gifts (including relevant Gift Aid refunds) were made to charities and third parties operating in Ukraine. These gifts were transferred using the UK banking system.

Grants

The Charity received grants from local authorities of £6,140 during the reporting period.

The Charity distributed and applied grants from local authorities and other charities of £5,986.

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King's Church Eden

Year Ended 31st December 2025

Trustees' Annual Report

The Regional fund held by KCE received a grant of £988 for regional work in line with KCE aims.

Paid Employees (and Self-Employed)

During the Reporting Period there was:

All of the above were employed within the UK.

The total amount spent on employee payroll during the financial period was £39,460.

The value of the total employee benefits (including salary but excluding Employer's pension contributions) provided by the charity to its highest paid employee in the financial period of this return was £31,251. Additional benefits for regional costs were paid from the General fund to this employee totaling £1,921.

Self-employed costs for 2 people in this period totaled £5,940.

None of the charity's employees received total employment benefits of £60,000 or more in the financial period of this return.

In the reporting period, the Trustees estimate that around 45 members of the church carried out charitable activities in a voluntary capacity on behalf of the Charity

Church Investments and Reserve Policy

Because of the nature of its operations, it is the policy of King's Church Eden's trustees to hold a reserve, to meet the Charity's necessary outgoings over a specified period, in an interest-bearing account. The Church's Constitution empowers the trustees to make investments. £4,772 was withdrawn during the year due to a shortfall in funds.

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King's Church Eden

Year Ended 31st December 2025

Trustees' Annual Report

Safeguarding and Serious Incidents

Safeguarding:

King's Church Eden has a written Safeguarding Policy, which is reviewed annually, the active responsibility for the implementation of which rests with the Leaders and the Safeguarding Coordinator. Around 45 church members are, to varying degrees, involved with children and such helpers have submitted to security screening via Thirtyone:Eight, (an independent Christian charity) which helps organizations protect vulnerable people from abuse. All required Standard DBS Enhanced DBS checks have been obtained. Appropriate training programs and procedures are also in operation and reviewed regularly.

Serious Incidents:

None

Grateful Acknowledgements

We express our gratitude to all those who have given financial help and encouragement to the work of King's Church Eden over the year. We especially wish to thank those "KCE" members who give their time, money and effort in serving their church and community.

Trustees

The trustees during the period were shown on the charity information. New trustees are appointed by the Board of Trustees.

17/03/2026

This report was approved by the Trustees on

and signed on their behalf by the Chair of Trustees and the Treasurer.

Signatures

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Ath
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King's Church Eden

Year Ended 31st December 2025

Independent Examiners Report

I report to the trustees on my examination of the financial statements of King's Church Eden ('the charity') for the year ended 31st December 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Nigel Wyatt BSC FCA Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

Date:

17/03/2026

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King's Church Eden

Year Ended 31st December 2025

Statement of Receipts and Payments

2025 2024
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Note £ £ £ £
Receipts
Donations and legacies 2 70,132 21,778 91,910 80,625
Income form charitable activity 752 1,138 1,890 6,296
Other income 275 - 275 290
Investment income 167 - 167 228
────────── ────────── ────────── ──────────
Total Receipts 71,326 22,916 94,242 87,439
────────── ────────── ────────── ──────────
Payments
Payments on charitable activities 3 74,040 23,340 97,380 84,036
────────── ────────── ────────── ──────────
Total Payments 74,040 23,340 97,380 84,036
────────── ────────── ────────── ──────────
────────── ────────── ────────── ──────────
Net Receipts / (Payments) (2,714) (424) (3,138) 3,403
────────── ────────── ────────── ──────────
Net Movement in Funds (Cash)
Total funds (cash) brought forward 13,211 1,071 14,282 10,879
Transfers - - - -
────────── ────────── ────────── ──────────
Total Funds (Cash) Carried Forward 9 10,497 647 11,144 14,282
────────── ────────── ────────── ──────────
Represented by
General (unrestricted) 10,497 - 10,497 13,712
Restricted funds - 647 647 570
────────── ────────── ────────── ──────────
Total Funds Carried Forward 10,497 647 11,144 14,282
────────── ────────── ────────── ──────────

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King's Church Eden

Year Ended 31st December 2025

Statement of Assets and Liabilities

As the accounts are prepared on a cash basis there is no formal Balance Sheet or Statement of Financial Position. Instead, a statement of assets and liabilities is outlined giving an indication of the charity's assets at the year end.

The fixed asset value stated below is based on the church's insurance cover during the year.

2025 2024
Note £ £
Fixed Assets
Tangible fixed assets 13,000 13,000
────────── ──────────
13,000 13,000
Current Assets
Cash at bank and petty cash 11,144 14,282
────────── ──────────
11,144 14,282

Liabilities

- -
────────── ──────────
- -

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King's Church Eden

Year Ended 31st December 2025

Notes to the Financial Statements

Basis of Preparation

The financial statements have been prepared on a cash basis when receipts and payments take place through the bank account or petty cash.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Fund Accounting

Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often known as a ‘special offering’ in the church.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources and the money has been paid.

Resources Expended

Expenditure is recognised on a cash basis when payments have been made through the bank account or by petty cash.

Taxation

The charity is exempt from tax on its charitable activities.

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King's Church Eden

Year Ended 31st December 2025

Notes to the Financial Statements

**2 ** Analysis of Receipts
Unrestricte
d Funds
Restricted
Funds
Total
Funds
2025
Total
Funds
2024
£ £ £ £
Donations and Legacies
Donations and offerings 56,736 14,409 71,145 65,164
Gift aid 12,203 2,774 14,977 12,447
Grants 1,193 4,595 5,788 3,014
────────── ────────── ────────── ──────────
70,132 21,778 91,910 80,625
────────── ────────── ────────── ──────────
Income Form Charitable Activity
Church residential bookings - - - 4,401
Event income - 653 653 -
Regional income - 85 85 800
Social action - Act 435 Referrals - 400 400 550
Sparklers income 752 - 752 545
────────── ────────── ────────── ──────────
752 1,138 1,890 6,296
────────── ────────── ────────── ──────────
Other Income
Misc. income 275 - 275 290
────────── ────────── ────────── ──────────
275 - 275 290
────────── ────────── ────────── ──────────
Investment Income
Interest 167 - 167 228
────────── ────────── ────────── ──────────
167 - 167 228
────────── ────────── ────────── ──────────
────────── ────────── ────────── ──────────
Total Receipts 71,326 22,916 94,242 87,439
────────── ────────── ────────── ──────────

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King's Church Eden

Year Ended 31st December 2025

Notes to the Financial Statements

3 Payments on Charitable Activities

Unrestricte
d Funds
Restricted
Funds
Total
Funds
2025
Total
Funds
2024
Charitable Activities £ £ £ £
Administration costs Office, travel 307 - 307 204
Self- Employment 100 - 100 3,540
Building Rent 6,269 - 6,269 6,005
Insurance 721 - 721 770
Church services and
teams
Hospitality 1,232 - 1,232 756
IT and Audio Visual 3,252 - 3,252 246
Web site, Publicity 3,446 - 3,446 1,055
Worship 174 - 174 69
Equipment Renewals, capital 114 - 114 5,016
Leadership costs Training, conference,
reading
655 - 655 1,131
Travel, subsistence 1,891 - 1,891 2,293
Member development Training, conference, travel 1,109 - 1,109 1,011
Ministry fees Speakers 600 - 600 595
Outreach Evangelism 767 - 767 194
Publicity 308 - 308 -
Fees Accountancy, Professional 1,290 - 1,290 1,142
DBS Checks 257 - 257 314
Subscriptions, licenses 932 - 932 1,025
Regional Events and travel 3,205 5,239 8,444 2,290
Gifts 2,587 1,845 4,432 -
Residential Hospitality, Catering - - - 2,347
Miscellaneous - - - 105
Residential Hire - - - 4,595
Social Action Acts 435 - 408 408 350
Household support - 2,800 2,800 2,964
Gifts 474 3,274 3,748 1,367
Sparklers Hospitality, room hire,
equipment, misc.
1,088 - 1,088 1,121
Special offerings Special Offering - 9,774 9,774 10,535
Staff costs Salaries, pension 39,460 - 39,460 26,988
Sundry Miscellaneous 156 - 156 205
Trust giving Breadtrust 1,200 - 1,200 2,700
Christ Central, Jubilee Plus 960 - 960 1,010
Grace Church Whitehaven - - - 300
NISCU, CAP 1,200 - 1,200 1,500
Young people Children, youth, 20+ 286 - 286 293
────────── ────────── ────────── ──────────
74,040
──────────
23,340
──────────
97,380
──────────
84,036
──────────

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King's Church Eden

Year Ended 31st December 2025

Notes to the Financial Statements

4 Volunteers

The church benefits greatly from the voluntary contributions of time and money from its regular attendees. Please refer to the trustee's report for further details about volunteer contributions to the organisation.

5 Independent Examination Fees

Fees payable to the independent examiner for

2025 2024
£
£
745 720

6 Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 37,295 25,328
Social security costs - -
Employer contributions to pension plans 2,165 1,660
────────── ──────────
39,460
──────────
26,988
──────────

7 Trustee Remuneration and Expenses

During the year Jon Cook received remuneration of gross pay of £28,656 (2024: £23,508) and pension contributions of £2,006 (2024: £1,660). This was received for Jon's role as Church Elder and was not for his role as Trustee.

During the year Jon Cook incurred out-of-pocket expenses totalling £14,203 (2024; £10,104). All expenditure were incurred for the day-to-day running of the church, such as running the household support social action project, equipment purchases and staff related costs; conference fees, travel, accommodation.

During the year two other Trustees incurred out-of-pocket expenses totalling £137 (2024: two trustees £1,105). All expenditure was incurred for the day-to-day running of the church, such as running of the church services and events.

8 Related Party Transactions

Andrew Maybury Company have supplied Kings Church Eden with design and website support to the value of £3,100 (2024:£1,227). Andrew Maybury is a close relative of Nicola Maybury who is a trustee of Kings Church Eden.

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King's Church Eden

Year Ended 31st December 2025

Notes to the Financial Statements

9 Analysis of Charitable Funds 2025

31 Dec
1 Jan 2025 Receipts Payments Transfers 2025
£ £ £ £ £
Unrestricted Funds
General 3,211 66,269 (69,081) 4,436 4,835
Reserves 10,000 167 - (4,772) 5,395
────────── ────────── ────────── ────────── ──────────
13,211 66,436 (69,081) (336) 10,230
Designated Funds
Sparklers - 752 (1,088) 336 -
────────── ────────── ────────── ────────── ──────────
- 752 (1,088) 336 -
────────── ────────── ────────── ────────── ──────────
Total Unrestricted 13,211 67,188 (70,169) - 10,230
────────── ────────── ────────── ────────── ──────────
Restricted Funds
Cumbria fund 700 85 (679) - 106
Regional events fund - 4,138 (3,871) - 267
Events - 5,299 (6,405) - (1,106)
Social action 274 7,637 (6,482) - 1,429
Specified offerings 97 9,895 (9,774) - 218
────────── ────────── ────────── ────────── ──────────
Total Restricted 1,071 27,054 (27,211) - 914
────────── ────────── ────────── ────────── ──────────
────────── ────────── ────────── ────────── ──────────
Total 14,282 94,242 (97,380) - 11,144
────────── ────────── ────────── ────────── ──────────

Funds in Deficit

The Events fund held a negative closing balance due to a deposit payment for a future event, and income for the event has been collected in the following financial year.

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King's Church Eden

Year Ended 31st December 2025

Notes to the Financial Statements

Analysis of Charitable Funds 2024

31 Dec
1 Jan 2024 Receipts Payments Transfers 2024
£ £ £ £ £
Unrestricted Funds
General 6,189 63,080 (58,495) (7,563) 3,211
Reserves 5,000 - - 5,000 10,000
────────── ────────── ────────── ────────── ──────────
11,189 63,080 (58,495) (2,563) 13,211
Designated Funds
Sparklers 64 545 (1,121) 512 -
────────── ────────── ────────── ────────── ──────────
64 545 (1,121) 512 -
────────── ────────── ────────── ────────── ──────────
Total Unrestricted 11,253 63,625 (59,616) (2,051) 13,211
────────── ────────── ────────── ────────── ──────────
Restricted Funds
Cumbria fund 116 800 (416) 200 700
Events - residential (1,060) 6,412 (7,047) 1,695 -
Social action 570 4,385 (4,681) - 274
Specified offerings - 10,476 (10,535) 156 97
UKR monthly gifts - 1,741 (1,741) - -
────────── ────────── ────────── ────────── ──────────
Total Restricted (374) 23,814 (24,420) 2,051 1,071
────────── ────────── ────────── ────────── ──────────
────────── ────────── ────────── ────────── ──────────
Total 10,879 87,439 (84,036) - 14,282
────────── ────────── ────────── ────────── ──────────

Fund Descriptions

Designated Funds Sparklers

Income from fees for weekly Mums and toddlers group, designated to be spent on the mother and toddlers group.

Restricted Funds

Cumbria fund

Regional events fund

Contributions to regional costs e.g. gathering of regional leaders, Cumbria region events, teaching etc.

Donations given at the regional day offering to be distributed to churches and charities working in the region.

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King's Church Eden

Year Ended 31st December 2025

Notes to the Financial Statements

Fund Descriptions continued

Restricted Funds Events Donations and grants given towards church events Events - residential Donations made towards the church residential Social action Money given and used for social needs to help people financially we have contact with in our community e.g. help with fuel, replacement white goods, food vouchers, heating, decoration, gardening Specified offerings Donations and gift aid given for specified purposes when church offering is announced e.g. Ukraine, Breadtrust, CAP .

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