Company registration numbor 06461016 (England and Wales)
Charity rngl•tratlon number 1123123 (England And Wales)
EQUIPPERS CHURCH BRISTOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Caladine
Charlered Certified Accounlanls

EQUIPPERS CHURCH BRISTOL
LEGAL AND ADMINISTRATIVE INFORMATION
Tru8te•8
S mC￿k
R Davlg8
M Swinburne
Awebster
M Collard
8•crotary
S Dnjmmond
Country of Incorpor•tlon
Unlled Kingdom
(England 8nd Wales)
06461016
Ch•rfty r•gl•tr•tlon
England 8nd WaleB
1123123
PrfnElpal •ddr•••
1160 Aztec Weut
Jrnond¥bury
Brist
8S32 4TF
R•Ol•t•r￿ offic•
1160 A2tec West
Alrnondsbury
6T16101
BS32 4TF
Ind•p•nd•nl •x•mln•r
John Caladln? FCCA CTA FCIE
Caladine Llmited
ChAnlry House
22 Upp8rton Road
E8¥lbourne
East Sussex
BN2118F
Bank•r•
HSBC
40 HSgh Stra&t
Portlshead
Br18tol
BS20 8EN
sollcltorn
Geldards LLP Law Flrm
Nurnber 1 Pride Place
Pride Pot
Derby
DE24 80R

EQUIPPERS CHURCH BRISTOL
CONTENTS
Page
Tru3tees' report
Stat&rnent of tnJ5tees' responylblllYe$
Indapand8nl 8x8rnln8rf8 report
St8t•mwt of Ilngnclal Actlvbtle8
8alanc8 sh8at
S18tern8nl of ¢a$h flo
Nolos lo the financial 8t¥lwnents
9.22

EQUIPPERS CHURCH BRISTOL
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2025
The tnjstees p￿sent their annual rwort and fin8nci31 stBlements for the year ended 31 Decomb8r 2025.
The financial statements have been prgpared In 8tt0rdance with the accounting policies set out in note 1 to the
finanaal statements and comply with thè Church'5 governing document, ihe Companies Act 2006. FRS 102 The
FInan￿81 Reporting Standard 8ppllcable in the UK and Republlc of Ireland. and the ch8rity.es SORP "kcounting
and Reportlng by Charfties.. Statement of Recommended Praclice applicable to ¢hariti05 preparlng their accounis in
accordance with the Finanaal Repo￿ng Standard appllcable In the UK and Rapublic of Ireland IFRS 1021..
Oblectlv?i and activitle•
Equlppers Church Bristol 5$ g vlbr8nt organS8atlon which is part of the Equippers famlly, compri$lng over fjo
locallon9 globally vthlch $h8re th$ same vl8lon and valueB. It18 also part of the Acts Chtjrches UK movement.
The pr￿nCIp01 alms Bnd obl9c¢lvg¥ ol the church. 89 set out In the Memorandum and Article8 ol As90el8llon Id8tèd 31
Decembgr 2007 and amended by sp8ual resolution t)8cember 20241, are io advanc8 th8 Christian falth. to rèlleve
slckness 8nd linanahl hBrd5hlp, to promote and to preserve good h8alth and to advance educallon.
The stratagy to achlavè Ih88è objèdveg 1$ to take the truth of the me558ge of Jesus ch￿stand tho t8achlng of the
Chrlstian falth and communlc8t8 th¢m In woys rolovant to the cuhure of today.
Publ1¢ benelll
When planning the ectsvllle5 of Ihe Church tho trust••6 hava glvon duo to the Ch8rtty Comrnlsslon.
PLJbliBhed guidance on publlc benefft requirements. In particular, worship sarvi¢ss. kid5, and youth programmes are
held lor people 15vlng in the local and th& wldèr communlty. PAStoral cere 18 prov￿ed for members d th& church
together wllh the local community,
Achlev•m•nts and p•rfomianc•
Slgnificanl a¢ttvlti8s 8nd 8Ghi8V8manls 89Alnsl objecllves
The vision of the charity Is io 'Equip people for 1118 thfouoh falth in Jesus Chrl81'. This Is done prim8rity through
Christian events and education. Teaching on th• Christlan f81tt) Is donè through reguIBr Sunday meetings, midwaek
events such as eGroups. youth and young Bdults programmas. and through other conferences and events. These
actiwlies are open to all.
During 2025 the church c£Jnlinued io grow wlh many new lamllies lolnlng thg church. A 8e¢ond Sunday fflornlng
servlce was launched durtng 2025 10 18cllllate the gro￿. We love welcomlng flrst tSme visltors 8nd in 2025 we had
763 new Msitor5 attend our Sunday services. During the year we also cal•bratèd 130 salvabon ￿sponSe$ and 21
baptisms. Ov8r the Chrlstma5 perlod, we welcomed 800 guests to our ChrfstmAs c8labratlon$ ?nd h06ted 55
18miliès batding cancÈr at our anrual Young Lives vs Cancer event.
Thèra has b86n 8 contlnu8cJ fows on bvildir#J an operations team made up of volunteer le8ders 10 8Ctlv8le the
vlsion across the chuTch. G3 Circles, now known a5 eGroups (small groups focusing on r818tionship and
disdpleshlpl. have contlnued lo be 8 focu8 8re8 of the church with approximately 30% of active Eongregabon being
a part of an eGroup.
A koy focus ol our klds, t•am hag bèan to grow lh8 leadership tearn to spread the r&sponglb511ty of f8ciltt4ting the
growth in famllies jL¥ning the church and accessing Ihe kids, programme on Sundays.
2025 has also seen a growth in our youth ministry wlth outraath into local universities and a part-lime youth worker
being employed to move this ministry lo￿ard. The glftlng and maturty ol our older youth was clearly evident in the
Youth Takeov8r' Sunday that was a huge SU￿$S.

EQUIPPERS CHURCH BRISTOL
TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Three other significant inroads have been rnade. The first is our connection to UWE 8luden18. We h8V8 o regulBr
group attendlng church and hav8 bullt good frl&ndshlps with those 18adlng the CU. Th8 Second area is the
invitations our youth work8r is now getting to schools- something we have been praylng for for rnonths. The third 18
our c4)nnecUon lo a 'Young Adult, ministry which wants to collaborate wrth us lo re8th 18-30 yr olds. Thls Ss a highly
successful rninistry in th8 8ath 8r8a that also wants to build in the Bristol are8, supplementing our own ministry.
The work done in the thurch and community was made possible through the d8dic8tipn 8nd commltrnent of many
individuals who offer thelr tlmts and energy to serve. As more volunteer8 continue to be empowered, this cor8 group
of people continues lo gi¢w.
Tr8nsitlon5ng Into the Equlppers rnovement has enabled a vad8d pN8cI)Ing roster, providlng support and
encouragement from other UK Equlppers locations.
Fln#nel*l r•vl•w
Durlng this finandal year, the charity mgdg 8 nel 8urplus on unrestrScted fund3 of £76,97612024.' £7.2641, laa¥Ang
an unrastricted balance in hand of £2.437,20112024'. £2.360,2251 on 31 st Oecember 2025. OverBII. the Trustèès ar
pleased with the results for 2025 and note thè charlty Is In a heallhy financlal posillon.
Re88ryes pollcy
In aWA)rd9n￿ best practice, reserves have been s8t 8t a lèvèl aquating to three rnonths. 858enllal cor¥
opvratlng costs. Thls curr8ndy 8quat86 to £69,500. Free re98NaS at 31 December 2025 were £733,783.
M8Jornsk8
The trust885 hAVè Idèntlflèd potentlal rfsks for the charfty and have pul In pl8ce m&asures to mlnlmlse these rfsks.
Whi15t risk manag8ment procedures contlnue to éevelop and improve, the eharity has adopted and adapted
8tru¢turo$ and polleles from the Australian entity. Durtng 2025 a con81d¢rable omount of work has been undertaken
to en$ur* Ihls contlnugs on jolnlng the Equippers movement. Thè key ciffttrols Smpl8menled by the charity include..
Regular board meellngs wllh formal 89onda and mSnutss
Comprehensive planning, budgetin9, rnanagement raporting and accountsng
Flnanclal authorisalion and delogauon l¢vels along wjth budget approval processes
WTltten policies and procedures
Whlle It Is recognlseé that $y$lems and Inl¥rn81 ¢onlrols provlde reasonable but not 8bsolyt• assurBncè that malor
risks are rnanaged 8pproprialely. th* tru$l¢&$ 8re 8atlsfled that the malor rfBkB hav• b••n Identm•J and mlllgated
where possible.
Plans for futurn porlod•
W¢ now preparlng dra¥￿ngS for buildlng works to our exlstlng fadllly along wilh plans fer phasgd
Implementation of thSs project. This will mitigate ¢)ur immadiata costs and allow for refurbishment to progr855 as and
when funds are avai18ble.
The new deS￿n wlll include the following..
• a connecllng plalfom betw8en th8 two mezzanlne area5
• a new stair entrance lo the Upper Roown behind the current coffee shop
a potential rnezzanine area abovè thè current connecl area
new office accornmod8tion
the redesign of the entrance ar&a maklng the current stair5 to the uppèr18v81 fvlly ffire compliant
the addition of a plarform Ilft for wheelchair access and transportation of food to the ltswer level
the addits'on of a gieen room and extension of the current mothers, room with a new haI￿aY configuratlon
from the real hallway Into the main connect 8T98

EQUIPPERS CHURCH BRISTOL
TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Stvuctur•. gov•manc• and manag•m•nt
Equippers Church Bristol is a company lsmited by guarantee and a registered charlty. Th8 trust••s hav8 d•l8gat8d
aspects of decision making to the leadership team, whilst maintaining control over malor strategic and finandal
decAsions. The tsustees who Gerved during th8 year and up to the dale ol this trust&a raport ara Ilstèd on pagè 1.
Day-t￿aY managemenl is vested in the leadership team led by the interim Location Pastor Peter Prothero.
The trustee$. who ere &lso the dlrectors for the purpt)8p nrf I￿ll￿any law, and who Yorved dulng thèyear and up lo
the date of signature ol tha flnanclal ststaments warn:
S Monk
R Davi•s
M Swlnburne
A W8bsleT
M Collard
Rgeruitmant and 8ppolntmènÉ oltrustè8s
The exl8ting TTuslee8 rnay identify the need for addltlonal Trustees to be appolnt6d as the demands of tha charfty
continue to develop, and as and when exlsting Trustees Stand down from office. The Truslees wlll Identify a suitable
candldate Ic¢ act as a Trustee, based on 8 serie5 of factor5 Sndudlng thelr character, experience. specialist skills and
chernlslry with the exisllng Trustees. Subsequently the candidate wlll be approach8d by one of the current Trusleas
10 88lBbli8h th8ir willingn868 lo conv4ider tho rolc. Thoy m&y be invrted to glt in on meetings as an observer uiilil Ili¥y
re8th 8 decl8lon. If they JCC8pI they wlll be forrnally 8ppolnted lo tho board at the next meaung. The Cholr of the
b¢ard ol Truslto$ will ¢n$urtr that thoy are given 8ny necessary Snductlon and Iralning for the role. Thls wl depand
on Iholr prevlous &xper18nc$ In slmllar rol¢s. The now Trustee will be gwen ta8k8 suitable to their experience level.
Tru3tees 8re updated on developments regulBrfy.
Non8 of Ihe tru3t888 has any ben8ficial int8r88t in th8 ¢ompJny. ￿1 of ttrtr trustets are members of th8 compony and
guorantèé to contrlbuté £1 In the event of 8 wlndlng up.
Tho report of th¢ tru$teo$ h85 been pi$p8red Irb 8¢COTdance wtth the special provisions relating (o companles
8ubie¢t to th• $m¥ll companlgB' reglme wllhln part 15 01 the Compani88 Act 2006.
The trust885' report was approved by the Board of TTUStees.
AW8bsler
Tw¥sts9
2510612026
Dal&'.

EQUIPPERS CHURCH BRISTOL
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees. who are also the directors of EqLJipper5 Church 8ristol for the purpose of comp8ny law, Brg
ie$ponslble for preparing the Trustees. Report and the financlal statements in accordance With appllG4ble18w and
United Kingdom Accounting Standard8 Iunlted Klngdom Genèrally Accepted Accounting Practtcel.
Company law requires the trustees Irtr pr8pare financlal statements lor each financial year whlch give 8 tnjè and falr
vlew of the state of affairs of the Church and of the Incoming resources and applicatlon of r¢$ourco5. in¢ludlng tha
Income and expenditure. of the charitabl8 (x)mpany lor that year.
In preparlng these flnanclal statelnollts. the tnJstè8S afè requSred to..
select suitable accounting polici8s and then 8pply tham conslstently.,
observe the method8 8nd principl98 In thè Chaff las SORP:
mak8 ludg8ments and 851irna185 that artr reasonable and prudent.,
state whether 8ppIIc8ble UK Accounting Standards have been followed, subSèct to any materfal dapartures
dlsclosed 8nd 8xpl8lned In Ihe flnanual slatem8nls', and
prepare the fin8nd818tat&ments on the going concem baslB unle85 It18 Inapproprfat8 to presume that the Church
VAII conllnuo Sn tsp$roti0n.
The trusteos ara ra$pc￿sIble for keeplng adequate accounlng rècords that disclose with reasonable accuracy al
ny Ume thè financial positlon of the Church and enAbJè them lo •nsura Ihat the financ4al slalemenls compty vAlh
thg Companies Act 2006. They are also r88pon3lblè for s8fègu8rdlng tho assets ol the Church 8nd hence lor ¢8klng
ro8sonable steps lor the prevention and detection of fraud and other irregularities.

EQUIPPERS CHURCH BRISTOL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EQUIPPERS CHURCH BRISTOL
I report trj the truste8s on my ex8minBlion of the fin8ncial 5t8ternents of Equippers Church Bristol Ithe Church) for
the year ended 31 December 2025.
Responsibilities and basis of report
As the trustaes of the Church 18nd 8150 its directors for the purposes of company lawl, you afe responsible for the
preparallon of the flnandal statements In accordBnce with the requirements of the Comp8nles Act 20C6.
laving satisfied rny5elf th8t the financiel ststement8 of the Church aro not required to be audited under Part 1G of
the Companles Act 2006 and ar8 elig1￿e for Independent examination, I report in respect ol my Èxaminatlon of tha
Church'6 financial staternent5 carried out under section 145 of the Charities Act 2011. In carying wl my
ex8mlnatlon I h8V8 followed the Dlrectlons oiven by the Charfty Commission under sectlon 14515llbl of thè Charltle9
Act2011.
Independenl axamlnerfs 6tatom•nt
Sinc8 the Church 8 gr058 incom8 8xcéèdod £250.000, thè IndÈptndent eX8mlrter must be a member of a body
Ilsted in section 145 01 the Ch8ritles Act 2011. 1 confirm th8t l am qualified to undertgke the examination because I
am 8 memb¥r of the Associ8ll¢n of Chartered Certytlgd Ac¢ounlgnl¥, whlch 18 one of the listed bodies.
I have completed rny examlnallon. I confirm that no matters have corne lo my attenllon in connectlon wlth the
exarnlnalion givlng mg caus8 lo believp that in any rn8terial respect..
accountlng records were not kept In raspeet of the Churth as re4ulrod by ￿¢￿On 386 of thè Companles Act
2006.
the financial siaternent6 do not accord wth those reoyds., or
thè financlal statém•nts do not comply whh th• accountlng f•quirèm$nts of sèction 396 01 the Companie5 Act
2006 other than any r￿uIr￿M•nt that the fin8ncl81 statemènts glva a tru8 and f8lr view. which is ncl 8 matter
considered as part ol an Indepandent oxamlnation", or
the financlal statements have not been Prepared In accordance wllh the methods and prlnclples ol the
Statement of Recornmended Practice lor accounting ar￿ reporting by charities applicable to charlties
preparing thelr flnancial statemen18 in accordance wlth Ihe Flnanclal Repo￿ng Slandard appllcable In Ihe UK
and Republic of Ire18nd IFRS 1021.
I have no concems and have corre acrosB no other matters in connection wlth the examlnotlon to whlch attenuon
hould be drawn in thls report in order to en8ble 8 proper understanding of the financial statements ttr be reached.
John Caladln• FCCA CTA FCIE
Caladlne Llmited
Chanty Housè
22 Upperton Road
Eastboumè
East Sussex
BN21 1BF
D8t8'.

EQUIPPERS CHURCH BRISTOL
STATEMENT OF FINANCIAL ACTNITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
Unr•strlcted Re•trlctgd
funds
funds
2025
2025
Total Unr•strlcted Rèstrfctèd
fund•
funds
2024
1024
Total
2025
2024
Not••
Incom• from:
Dc*n8tlons and legades
Charlt8ble 8thvltles
Other trading
Inv881men*8
S32,409
1,855
2S,384
9,975
11,718
544,127
1,855
25,384
9,975
408,414
171
27.513
13.206
11.537
419.951
171
27,513
13,213
Total incomo
569,623
11,71B
S81.341
449,304
11.544
460,848
Exp•ndltur• on:
Ralslng fund8
Ch8rSlable acdvlUeB
Oth8r expendlture
14.e89
477,958
14.689
510.979
10,549
411.607
19.884
10,549
437,537
19,884
33,021
25,930
12
Total •xp•ndltur•
492.847
33.021
525,868
442,040
25,930
467,970
M•t In¢om•ll•xp•ndStur•l and
mov•m•nt In fund•
76.976
121,3031
55,673
7,264
114.3861
17,1221
R•conclllatlon of fund•:
Fund b818n¢es at 1 January
2025
2,360.225
21,599 2,381,824
2.352,961
35.985 2.388,946
Fund balance8 •t 31
D•c•mber 2025
2,437,201
2,437,497
2.360,225
21.SB9 2.381,824
The stotement of fin8n¢i818ctlvitlès Includes all gains and103$9$ r¢¢cgnls8d In Ihe year. Al In¢omé and 8xpendlbJre
d8rlve Irom contsnuing ¥¢tiwtle¥.

EQUIPPERS CHURCH BRISTOL
BALANCE SHEET
ASAT 31 DECEMBER 2025
2025
2024
Not•s
Flx•d ass•ts
Tanglble a88ets
2,224,477
2.272,713
Currnnt 188ets
OebloT8
C85h 81 bank and hand
17
29,544
792,831
34,076
753,498
822.175
787,574
Cr•dltorn.' amount• falllng du• wlthln
onè y••r
188,096)
1101,7351
N•t ¢urr•nt ••••ts
734.079
68S,839
Total aM•t• IM• cuff•nt Ilablllti
2.958.556
2.958,552
Crvdltorn.. arnount• falllnq du• •ft•r
mor• th•n one y•ar
20
1521.0591
1576,7281
Not aBsots
2,437.497
2.J01,024
Th• fund• of th• Church
Reslrfcled Sncome funds
Unro$lrfd•d fund8
23
24
296
2,437,201
21.S99
2,360,225
2,437,497
2,381.824
The company Is ontStled to Ihe exemption Ir¢m the audit requirement contalnad In $o¢Uon 477 of the Companles Act
2006. for ihe year ended 31 Doc¢mb¢r 2025.
The dlrector aCkn￿edge$ hls respon8ibiliti88 for complyng wth the requirements of th• Companloy Act 20Cfj wilh
respect to accountlng records Bnd tha pr8P8ratlon of financial statsments.
The members have not requlrad the company to obtabn an audit of Its flnancial stat¢m¢nts for the year In quesUon in
accordance wSlh section 478.
These flnanclal statsrnents havo bo¢n prepargd in accordance with the prowslons Appllcable to companles subject
to the small companies regime.
The financial sialements were approv8d by thè InLStge¥ ¢)n .................. .
Aweb
ter
Trustee

EQUIPPERS CHURCH BRISTOL
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2024
Notes
Cash flows from operatlng actlvltl05
Cash g8n8rat8d from operations
27
100,701
41,570
Investlno a¢tlvltlg$
Purchase ol tangible flxed a83ets
Proceeds from dl$posg1 of langlble fixed
a86ets
Inv8Stment Income Tecelved
113.7091
132,8581
21
9,975
13,213
Not cash us•d In Inve•tlng actlvlll••
{3.7131
119.8451
Flnanclng actlvlllos
Repaymeni of bank loan8
157.8551
157,4491
N•t ca•h umd In flnanclng actlvlil••
157.855)
157,4491
N•t incr•u•lld•cM••l In c••h and ca•h
•qulv•l•nts
39,133
135,5241
Cash and cash oquNg18nt8 at beglnning of ye8r
753,498
789,022
Ca•h and cash •qulval•nt4 at •nd ot ￿&r
792.831
753.498

EQUIPPERS CHURCH BRISTOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting policieg
Company informatton
Equlpper5 Church Brf5tol is a privat8 cornpany Ilmiled by guarantse Incorpofat•d In Enoland 8nd Wakn. The
reg15tered oifice 18 1160 Aztec West, Almond5bury, Bristol, BS32 4TF.
1.1 Ba818 of praparatlon
The finanaal ststements have been preparad In BccordAnco wlth th8 Churth'8 govemirig document, the
Companies Act 2006, FRS 102 'The Financlal Rtsporfng Stsndard applicable in th8 UK ond Republic of
Ireland. and tha ChaTitlas SORP 'Accountlng Reporting by Charlll8s'. Siatement ol RecDmm&nded
Practice applieable lo ch8ritiès preparing Ihtsir a¢county in accordance with the Flnanual Rèporting Standard
Bppllcabla in th8 UK and Rapubllc of Ire18nd IFRS 1021 The Chuich15 a Publlc Benefit Entsly 8$ Ilefined by
FRS 102.
Th• flnanclal stOt•monl8 are prepared In stedlng, whlch 18 Ihe functlon81 curren¢y of the Church. Monetary
mount5 In Ihgsg fln8nd81818lemenls are rounded lo the nearesl £.
Th8 flnanaal stalèments hav• b•#n prepared under the hlstorical cosl conventlon. modlfl•d to Include the
r8valuatlc41 of fraahold propèrf88 8t f8lr value. The prfnclpal accountlng pollcie8 adopted are sel ovl below.
1.2 Golng ¢on¢¢rn
Al the time of approving th8 financial statemenls, the trust888 have a reasonable expeclalion that the Church
has adoquale resources to conilnu& oper8tlono1 exlgt8nc8 for th8 forèsoeable future. Thus the tnLStees
conilnue lo adopl the going concem bas18 of &ccountSng In prèparing thè finBncS81 ststements.
1.3 Chwrltablo fund•
Unrestrfcted fund8 are avollabla for ug8 gt the dl$¢r¢llon of the IN3lees In ￿rther0nee of thelr charftgbl•
objectives.
Restricted fund5 are subject Io 5pecMlc conditlons by donors or 9rantors a5 to how they may be used. The
purposes and uses of Ihe restricted funds are set oul in the notes to the financlal s18lernenl5.
1A Incom•
Incarn8 19 r8¢ogni$ed when the Church is legally entitled to It oft8r any p8rfomiance conditions have been
mot, thè amounts can be meawrod rellably, and it IB yobable that incorne VAII ￿ received.
Cash donabons are rècognlsed on w¢olpt. Other donations are recognised onc8 ¢he Church h8s been notiflèd
of the donat+on, unless performance condltlon8 require deferral of the amount. Income tax recov8rab18 in
relatlon lo donatlons recelved under Glft Ald or dèads of eovènant is recognised at the time ol tha don8Uon.
L•ga¢le$ are re¢ognl3ed on receipt OT otherwlse If the Church has been nollfl¢d of an Impendlng distrltMJllon.
the amount is known, and receipt is expected. If the amovnt Is not known, the 18gacy is treated a8
continganl asset.
1.5 Expenditur•
Expenditure is recognised once therg is a ￿931 or constructive obllgation to transf8r econrAnic bgnefil to
third party, It Is probabl6 that 8 transfer of economic beneffits will be required In setuement, and th8 8mount of
(he obligation can b8 measured r81iably.
Expenditure is classified by advlly. The costs of each 8Ctwily 8r8 made up ol the total of di￿1 costs and
shared costs. including support costs involved in undertaking each 8ctivity. Direct costs attribulatle to a single
activity are allocateij diredy to that activity. Shared costs which contributè to mor8 Ihan one activity and
support costs which are not atth'butable to a single acbvily are apportioned betWe8n those 8clivitie5 on a ba515
consistent with the u58 of r850urc85. C8ntral staff costs ar8 alhxated on the basls of Ilme $pent. and
depreciation charae5 are allocated on th8 portion of the asset's use.

EQUIPPERS CHURCH BRISTOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng pollcles IContlnu•d}
1.6 Tangible fixed asi•ts
Tangible fixed assets costing £500 Dr mor8 8r8 inltlally measured at cost and subsequ8nUy rne8sured 8t Cogt
or valuation, net of depreciation and any Smp8lmenl losses.
Depreciation is r•cognlsed so as to write off the cost or valu8llon of 88s9ts less their resmlual values over their
useful Ilve8 on the followlng basls..
F￿ehOld land and buildlng8
Improvement5
Fixtures and fitb'ngs
Bullding8 2.5% stralght Ilne,. Land 0%
2.5% or 10%
5% or 2QO
The galn or lo$$ orising on the disposal of an a5sel Is dglermined as thè dlfference he￿en the s818 proceeds
and Ihg C8rying volue of th& asset, and is recognI8ed In the statemonl of1Snancial activilles.
1.7 Impalrm•nt ol flxed •14•t•
At Y*ach rèportlng end date, the Church revlews th* ¢arying amounts 01118 tsngbble a33ets lo delomlne
whether there is any Indlcation that those 8s$ets have suffered on Impalment 1088. If any 8uth Indkatlon
exlsts, the recoverable amount of the a8$ot Is èstimated In order to delerrnine the exlenl of the impalrment
loss lif any).
1.8 Ca*h •nd eash •quIV￿￿ntI
Cash and cash equivalents inrjudè cash in hand. deposits held al call with banks. other short-temi liquid
Investments wrth origln81 m81untlès ol thr8• months or le8B, and bank overdrafts. Bank overdrofts are shown
within borrowings In current liabl11￿6S.
1.9 Fln•ncl•l In•trum•nts
The Churd) has elected to apply Ihe provl8ion¥ of Secuon 11 '888lc FlnancAal Instrumen18' of FRS 102 to all of
Its financial Instruments.
Flnancial Inslmments are re¢ogni98d in the Church'B balance Sheet when the Churd) b8com&s paty to Ihe
contractual provisions of the Instrumènt.
Financial aBsels and Ilabilltlèg ar8 offg•t. wilh the nel amounts pre$ènt•d in lh• financiBI siatements, when
there is 8 legally enforceable rlght io set off the recognlsed amounts and therels an Intenuon to settl8 on a nel
basis or lo rea115¢ the asset 8nd setue the liability simultaneousty.
8•¥le fflnanclalass•ts
Basic financial a65ets, which Include dgblors and cash and bank balances, arg Initlally m•asurad 8t
transaction price including transactlon costs and are subsequently carried 818mortSse¢ ¢ost uslng the effectlve
Interest method unleBS th? arrangement constitutes a financing transaction, whère the Iransaction is
rneasvred al the present value ol the luture receipts discounted at 8 m8rk8t rate of interest. FinancAal assets
c4assffied QB receivat4e wSthin one y8ar ore not amortised.
10

EQUIPPERS CHURCH BRISTOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Accounting polScies Icontlnuedl
B•sl¢ fin•ncl•l Ilabllltl
BBslc finandal li8blllb.es, Indvdlng credllors and bank loans are initially recognised at transaction price unle$
the arrang8m8nt consUtules a ffnanclng transacuon, where the debl Snstrument is m88$ured al Ihe present
value of the future payments dlscounted at a market rate of interest. Finandal liabi1111¢8 d888if ed as payable
wlthln one year are not amortlsed.
Debt Instruments are subsequenuy carried at amortSs8d cost, uslny the effective Interest rate method.
Tr8de creditors are obllgadons to pay for goods or semoes th81 have been 8cqulred Sn the ordlnary course of
OP8ration8 frorn suppliers. Amounts payabl8 are classified as current Ilabillties hf payrnenl is due wlthln one
yeaT or le58. If not. they are presented as non-current 118bilitles. Tradè credltors are recogni8ed inrtiglly at
tr8nsadion prfce and 8ub6equenlly rneasured ot amortls8d cost U81ng the éffÉctive inl8r8sI rnelhod.
DeT•cognlNon ollln•ncl•l Il•bllltles
Flnanclal liablllues 8r¥ dere¢ognl3ed when the Church s contractual obllgation$ *xplw or are dl8¢harged or
C8nco118d.
1.10 Employm b•n•fft•
The cost of any unused holld8y antltlement 1$ rgcognl8ed sn lh& perlod In whlch the employe8'9 S8￿1£￿S are
received.
Termination beneffils are recogn158d Immediately 8s an 8xp8ns8 when the Churchls demonstrably cc*mmStt8d
to termlnale tho ernploymenl of 8n employee or to PrO￿de tormln&tlon benefit5.
1.11 R•tlr•m•nt b•n•fit•
PBym8nts to defined ¢c￿tributiOn r9t0￿ment benvjfil schemes are charged As An 8xpansè as they fall due.
Crlllcal aecountlng ••tlmat•• and ludgom•nts
In th8 appllc8tlon of th8 Church'B acwuntlng pollcies, the trusteeg are requlr8d to mèkè ludgÈmerts,
estimates ond assumptlons 8b¢)ul the c8rryin9 arnount of assets and liBbilities that 8re not r88dily apparent
from other sources. The gStimale5 8nd 85socialed aSSumpt￿n9 are based on historlcal 8xperience 8nd other
factors that are considered to be relevant. Actual resutts may dlffer from these estlmatès.
The esUm8tes ond undaflylng Bssumptlons ar¥ rovlewed on an ongolng basls. RevlsSc41$ to accountlng
estim8t8s artr ￿E09n1s￿d in the period in which the eslirnate Ss revls8d where th8 ravi3ion affects (nly that
perlod. ￿ In the pertod of the revision and future period5 where the revision affeds both Gurrenl and luture
perlods.
Incom• from donatlons •nd l•gaci
Unr•strletod R••trlct•d
funds
funds
2025
2025
Totsl Unr•strScted Ro8trlet•d
funds
funds
2024
2024
Total
2025
2024
Don?tlons and grfts
532.409
11,718
544,127
408,414
11.537
419,951

EQUIPPERS CHURCH BRISTOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Incomo Irom donatlonj •nd leqaclos
Unre•trlct•d Rèstrfcted
funds
fund•
2025
2025
Tot41 Unrnstrlctsd Re8trlc¢ed
fund•
fund$
3024
2024
Tt>tal
2025
2024
IContlnu•dl
Donatlon• Ind glft8
Tithes and other offering8
Including glft ald
Impact income
Othèr raslrlcted offering8
506.405
26,004
5Cfj,405
28,004
11,718
408,095
319
1,382
409,477
319
10.155
11,718
10,155
532.409
11,718
544.127
408,414
11,537
419.951
In¢om• from ¢harltabl• actlvltl••
unr•¥￿cled Unrn8trlct•d
fund8
fund•
2025
2024
Ev•nts
Evènt r8glstrAUon Income
1,855
171
IncoTn• from oth•r trndlng actlvltle•
Unrestrlcted Unrn•trl¢t•d
fundfj
funds
2025
2024
Bookshop
C8fe sales
Venue Hlre
Other income
505
6,236
20,727
45
7,704
17.fj40
40
Other tr8ding aL￿vItreS
25.384
27,513
12-

EQUIPPERS CHURCH BRISTOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Incorne from Snv•gtm•nts
Unr••trl¢ttd R•¥trlct•d
lund8
fund•
2025
2025
Total Unr•StrI¢t￿ R•¥trlct•d
funds
funds
2024
2024
Total
2025
2024
Income trom solar pan•
Inltr881 Teceivable
7, Jf48
2,427
7,898
5.508
7.898
5,515
2.427
9,975
9,975
13,206
13,213
Expendltur• on r•l•lng fund8
Unr••tilct•d Unr•*trlct•d
funds
fund•
202S
2024
Tradlng cost•
Cafe
8ook8hop
Support cos18
8,858
5,065
788
4,676
5.831
14,689
10,549
13-

EQUIPPERS CHURCH BRISTOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Grants payabl•
Ml8$lons
2025
MIs51ons
2024
Grants to Snstthtlons..
Edge Church Au8tr8lla ffransfomi Cambodl8}
IMPACT
A¢t$ Churd) Levy
Equlppers Church Levy
Olhar
6,487
7,17S
8,489
10,000
827
9,988
32,978
9.988
10 Support ¢o•ts allo¢atsd to •dlvltl••
2025
2024
Staff Costs
Uepreaatson
Adrnini3tr81ion
Travel
Premises
Bank loan Intgr8St
Govemance COBIB
62,582
61,924
51,493
18,366
70,142
27,750
2,550
67.092
57,938
22,914
18,971
54,347
25,594
3,513
294,787
250,369
Fundr8i8lng
Church ActlvSI08
Evenl8
Misslons
5.831
260.060
14.448
14,448
4,676
221,123
12,285
12,285
294,T87
250.369
2025
2024
G0v•rnan￿ colts ¢omprl•e.'
Independent Ex8mination f885
Account8ncy
960
2,553
1,59)
2,550
3,513
15-

EQUIPPERS CHURCH BRISTOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
11 Net mov?mont In funds
2025
2024
The nel movgm¢nt in funds is stated after chartingllerèdthngl..
Fees pay8b18 lo th8 charfty's Indapendent examirw.
- for the independent examination of the charlty's financAal statements
for other fjnanclal Bervlces
D¢pred8llon of own8d tanglble ffixed assets
960
1.590
61,924
1,320
57,938
12 Oth•r exp•ndlturo
Unr••trfctod Unr••trlet•d
fund•
funds
2025
2024
VAT ovwc181m from prfor years
19,884
13 Tru•t•••
Mr S Monk, who became a Trustee In 2025, recalved honorarfum of £4SO durfng the year.
MT M CdlBTd. rtscelvod honorarfum of £30012024.. £NII} durlng thè yaar.
The Truste88 had E24512024.. £4591 ol hospltallty costs mèt ty tho Church.
No other tru8lee8 r￿l￿d any remuneratlon or benefita from th8 Church durlng the ye8r.
The Churth rec¢lv8d aggr8gat8 dc￿atIOn8 Irryn Trustèas and Related P8rties of £19.372 12024.. £19,423)
durlng tho year.
14 Employ••g
Thè ov8r8ge monthly number ol employ889 durlng the year was..
2025
Number
2024
Numb•r
Employment co•t*
2025
2024
Wages and 5alaTies
Sodal security costs
Other pensK¢n cost¥
61.197
357
1,008
66,677
415
62,562
67,OY2
16

EQUIPPERS CHURCH BRISTOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 DECEAIBER 2025
14 Employees (Contlnu•dl
Thare were no emJoyges whose annuel remuneration wes more than £60.000.
R•mun•r•tlon of k•y m•n¥q•ment per8onn•l
The rernuneration of key manag&ment personnel was a5 follows..
2025
2024
Aggr8gat& eompen8atOon
17,385
44,696
115 Taxatlon
The chanty is exempl Irom laxadon on its acbvib88 becaus8 all ils Incomè Is applied for charIta￿e purposes.
18 Tanglbl• flx•d a•••t•
Fr••hold l•nd Impru¥•rn•nl8 Flxtum Ind
•nd bulldthg8
INtlng1
Tot•1
Co•t
Al l January 2025
Additions
DlspogAIs
2,250.000
15,852
386,945 2.652,797
13,709
13,709
19,8381
19,8381
At 31 December 2025
2,250.000
15,852
390,816 2.656,6e8
D•pr•clatlon and Impalrm•nt
At l January 2025
DepredatSon charged In th8 ￿ar
EllmlnÈtèd In respect of dlsposo18
82.S01
41.250
4,869
1.328
292,714
19,346
19,8171
380,084
61,924
19,B171
At 31 December 2025
123,751
6.197
302,243
432.191
CaThylng •mount
At 310ecember 2025
2.126.249
8,655
88.573 2,224.477
At 31 Dacamber 2024
2.167,500
10.983
94,230 2,272,713
Included in costlvaluation of Frnehold Land & Buiklings is freehold land of £600,000.
The freehold building at Azlec West Bu51n8ss Park wa¥ revalued at 31 December 2022 bas8d on a valuatlon
en 14 Dècernber 2022 by Andrew Forbes Chartered Surveyors, an independent valuer. The valuation is on a
"Fair V8lu8" b8siB in line with FRS102. The v8lu8ts.on is based upon the value per the odginal bulldlng
purpose, and not a5 8 Church or event centre.
The trustees have reviewed the book value of the Freehdd Land & Buildin95 as at 31 December 2025 and
have confimiod that he v8luè1g not matÈri811y different to falr value.
17

EQUIPPERS CHURCH BRISTOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
17 Dobto
2025
2024
Amounts falllng duo wlthln one Y￿r.
Trade dgblors
Other debiors
Prepayrnent8 and accrued In¢om8
878
1,386
27.280
15,725
1.350
17.(M)1
29,544
34.078
18 Loan• and ov•rdroft•
2025
2024
Bank loans
578,642
636,497
Payablts wllhln cfi• yoar
Payable ofter one year
57.583
521.059
59,769
576.728
Amounts Induded Abov8 whlch tall due after flve years..
P8yabl? by in8talments
254,866
313.497
In 2015. HS8C issued a £1,100,1)00 loan with a terrn 0116 ye8r8 an¢J 6 months. In July 2025 8 nèw fixad rate
was entered Into, the loan c8rrles o flxed Interest rale of 5.61 % for the next three years. Aft8r thls parlod. the
Interest rate vlll become varfable, sel at 1.8°A per annum Above the Bank ol England Bos8 Rata. The loan Is
secured by flxed ch8rg8s 0￿r the charlty's freehold property at 1160Aziec WeBt, Brfstd.
19 Cr•dltor•.' amounts f•lllng du• wllhln on• ye•r
2025
2024
Not••
Bank loans
othèr tBxatlon and Bocial seajrty
Deferred incom8
Trade creditors
other credllor3
Accru81¥
18
57.583
59.769
18.994
21
2,677
15,681
4,538
7,619
16,252
6,666
88,096
101,735
20 Creditors- Bmounts f•lllng due ￿r more than one ye•r
2025
2024
Not•$
Bank loans
18
521,059
576,728

EQUIPPERS CHURCH BRISTOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
21 Deferred incom•
2025
2024
Othar dèfvrrod Income
2,677
Deferred incomè is Indudtsd In th• flnandal stDtcmontG o= follow:
2025
2024
Deferyed income is Included wSlhln'.
Curr¢nt ligbllSlle$
2,677
Mov•ment8 In thè yèar..
Deleffed incorne at 1 Jgnuary 202S
R&￿re•8 d?ferred In the year
2,677
Deferred incorne at 31 December 2025
2,877
22 Rotlrement ￿n•flI Kh•m••
2025
2024
D•ftn•d ¢ontrlbutlon •ch•m••
Charge to profit or1088 In re$p¢d of deflned ￿nt￿b￿￿0Th schemey
1.008
415
Thè Churth operates a defined contrfbvtlon ponslon gch•m¢ lor 811 qualifying employee8. The assets of thg
scheme are held separately frorn those of ihe Church In an Independently admlnlslered fund.
23 Rv•trlct•d fund8
The restr(cted funds of ltte cherty comprfse tha un8xp•nd8d bAlance8 of donatic￿$ and gr8nts hald on trusl
subi8Ct to specific conditions by donors as to how thèy may bè used.
At 1 JAnuJry
2025
Incomlng
rO•ou￿OI
Re8ourc••
exp•ndod
At31
D•e•mb•r
2025
IMPACT
Tran8form C8rnbodi8
other restricted ftbnds
21,599
121,3031
16,4871
15,2311
296
6,487
5,231
21.599
11.718
{33.0211
296
19-

EQUIPPERS CHURCH BRISTOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
23 R••tklrt•d funds {Contlnuedl
Pr•vlou• y•ar'.
At 1 January
2024
Incoming
r•souTce8
R•sourc•$
•xp•nd•d
At31
D•c•mb•r
2024
IMPACT
Tr8n$ft)rm Cambodia
35,9BS
1.556
9.988
115.9421
19,9881
21,599
35.985
11,544
125,9301
21.599
IMPACT- Thls fund rèpr•sènts spc*)sorshlp funds for the IMPACT mi88lon InItla￿va.
Transform Cambodla This fund f8presents don8bons raised to support Edge Churth Ausiralla's misdon
work. Tr8n$form Carnbodla.
24 Unr••trlctsd lunds
Th& unr•8tricted funds of the ch8rlty cornprise the un8xpended bolancos ol donallon8 and grants whlch ara
nol subject to spedflc cnndlilons by donors and grantors as to how ihey may be used. These includa
designated funds whlch have been Bel 8&de out of unr8stn.cled funds by the Irusl¢¢$ for $p•elflc puwses.
At 1 January
2025
In¢ornlng
r••ourc•
R••ourc••
•xp•nd•d
At31
D•c•mbor
2025
G•n¢r81 fvnds
2,380.225
569,623
1492,6471
2.437.201
Prevlou• year:
At 1 January
2024
Incomlng
rosoure•s
R••ourc
•xp•nd•d
At31
D•c•mber
2024
General fundB
2.352,961
449.304
1442,0401
2,360,225
25 An91￿0￿ of n•t ass•ts be1w￿n fund•
Unrutrict•d
fvnds
2025
R•strlct•d
fund$
2025
Totsl
2025
At 31 December 2025-.
Tangible assets
Current a5setsllliabililies}
Long term liabilities
2,224,477
733.783
1521.059)
2.224,477
734.079
1521,0591
296
2,437,201
296
2,437,497

EQUIPPERS CHURCH BRISTOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
25 Analysls of nèt ais•t& b•twe•n funds (Continued)
Unrestrlcted
funds
2024
Rostrlct•d
lund8
2024
Totsl
2024
At 31 D•c•mb•r 2024:
Tanglbla as8&ts
Current assot8llllabllltle81
Long tern liabilitie5
2,272.713
664,240
1576,728)
2.272.713
685,839
1576,7281
21.599
2,360,225
21,599
2,381,824
26 Rgl•t•d party trnnucllon•
P Prolhero, key management personnel, Involc8d tha Church £24,OCK) 12024.. £18,000) for consultsncy,
£34,80912024.' £26,654) for travel and aecommodatlon, and £60012024.. £4501 for phone allowance durhg
the y8ar.
Olher key rnanagement personnel had ENil 12024.. £8761 of hoBp51allty and subsistence, and £Nil 12024..
£10,605) of travel and accommodatlon costs met by the Church.
The Church mBde Levy contrlbutlon8 of £8,49012024.' £2,155> to Acts Chur¢h•$ UK, a regi8tered Charfty wlth
two commtsn tru8t8es, durlng Ihe year.
Thé Church made Levy conlribullonB of £10,000 lo Equlpp8rs Church. 8 reglstered Charfty wtth cornmon
trustèes. dudng the year.
The Chur¢h mado payments lo Equippers Church, a reglBtefed Charity wllh fv40 CL>mmon tru$t¢ss. of £2,450
12024.. £2,800) for guèst spè8k8rs, £5,00012024., Nil) in donation8, and £17,280 12024.. £7.3201 for Shared
services during th• y88r.
The Church made p8ym8nts to M Colbard. spouse of a Trustee Mr M Collard, of £500 lor hOnOra￿uM
12024.'Nill.
27 C#•h g•n•r•tod from op•ratlons
2025
2024
Surpluslldefldll for the y¢8r
55.673
17,1221
Adlu•tm•nts for.
Investment incorne ￿COgnised in stalemenl of financi81 &ctivrti•s
DeprnciatsDn and impairm8nt of tangible fixed asset5
19,9751
61.924
113,2131
57.938
Movern•nt$ In worklng eapltal:
D6creasellincre8sel in dgblors
IDecre8seVincrease in credltors
InuèBsè in dèf8fr8d Infx)me
4,532
(14,1301
2,677
120,9301
24,897
Cash generated from operatloni
tOO,701
41,570
21

EQUIPPERS CHURCH BRISTOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
28 An3ty818 ol chang05 In n•t fund•
At 1 J•nu•ry
3025
flo￿ At31 D•t•mbor
Cash at bank and In hand
753,498
39,133
792,631
Loans falllng due ¥￿thIn ona year
Loans fallin9 dua after more than one year
{59.7891
1576.7281
2,186
55,669
157,5831
{521.0591
117,001
96,968
213,989