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← Bible By The Beach

2025-07-31-accounts

Charity registration number 1125792 (England and Wales) Company registration number 06645774

BIBLE BY THE BEACH

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

BIBLE BY THE BEACH

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Rev D J Bourne Rev D Fenton Rev M Lucas Rev Dr S Vibert Ms C D Brindley Ms M A Drew Rev J Lowries Mrs R J Bradshaw Charity number (England and Wales) 1125792 Company number 06645774 Principal address 4 Sheraton Close Eastbourne East Sussex BN21 4HQ Registered office Chantry House 22 Upperton Road Eastbourne East Sussex BN21 1BF Independent examiner John Caladine FCCA CTA FCIE Caladine Limited Chantry House 22 Upperton Road Eastbourne East Sussex BN21 1BF

(Appointed 20 November 2024) (Appointed 6 November 2025)

BIBLE BY THE BEACH

CONTENTS

Page
Trustees' report 1 - 4
Statement of Trustees' responsibilities 5
Independent examiner's report 6
Statement of financial activities 7
Statement of financial position 8
Notes to the financial statements 9 - 17

BIBLE BY THE BEACH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 JULY 2025

The trustees present their annual report and financial statements for the year ended 31 July 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum and articles of association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

Vision

Bible By The Beach exists to encourage and equip followers of Jesus to live wholeheartedly for Him in all stages of life.

Mission

We strive to achieve this through high quality Christian Conferences where those who come have the opportunity to dive into the Bible through main meetings and seminars, and to be encouraged through meeting others too. Whilst our primary focus is on the South East of England, our heart is for these conferences to be a blessing more widely.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Direct Frontline Ministry & Impact

In 2025, Bible By The Beach welcomed around 1,400 delegates (of which about 430 were children & young people) in addition to about 200 team members comprising of staff and volunteers, to its annual conference focussed on the theme of “In All Things, God at Work”, looking into the impact that God’s sovereignty has on the lives of his people. The conference had numerous elements that contributed towards achieving the organisation’s overall Vision. This included main meetings with everyone gathered together to hear from keynote speakers and to engage in contemporary sung worship, as well as a seminar programme that allowed conference delegates to explore the different facets of what it means for God to be at work in their particular contexts.

In addition to this, we were delighted to welcome more exhibitors than ever before to our exhibition centre, giving our partner organisations the opportunity to showcase what God is doing through their organisations.

One particular highlight was that of the children and youth work, which has never been larger. Tickets sold out for almost all the children and youth age groups for the first time in the organisation’s history. Whilst numbers are not inherently the measure of spiritual fruit, it does nonetheless point towards the increasing impact that this ministry is having on young people and their families.

Direction & Strategy

In the year ending July 2025, Bible By The Beach has updated its vision and mission statements, and along with it, giving the organisation greater clarity in its existing strategy. This has also allowed for a better and clearer distribution of labour between the trustee directors and the staff team through the review and tightening up of its governance structures.

BIBLE BY THE BEACH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Engagement

Bible By The Beach have implemented a new Engagement Strategy with the aim to diversify its target audience. The key developments have been twofold; firstly to engage much more meaningfully and significantly through online channels and in particular social media, and secondly to engage with church networks and parachurch networks rather than just individual churches with whom Bible By The Beach have had historical links.

There has also been an intentional effort to engage more meaningfully with our volunteer teams, i.e. those who already understand and support the ministry through their time and efforts. Whilst our historical focus on engagement and support has been through our “Friends” network, (and going forward this will still be the case), we have been adding a greater depth of investment into our volunteer teams too. Our hope is not just for the short-term impact and benefit of Bible By The Beach, but that individuals on these various teams will be able to apply the skills they have developed through their partnership with Bible By The Beach in wherever sphere of life they find themselves in the future to bless many other Christian ministries too.

Our “Friends” nonetheless remain the bedrock of support for the ministry, who through their prayers and support (both financial and non-financial), enable this ministry to continue and to be a blessing to many others.

Operations

Behind the scenes, Bible By The Beach have been upgrading many of its systems to bring them in line with modern best practice, which have streamlined many business processes and made them more straightforward, professional, and automated.

Bible By The Beach has also implemented a number of policies to bring the organisation in line with modern best practice. In particular, a separate Finance and Reserves Policy is now in force, which allows the trustees’ to better manage the charity’s financial affairs.

Bible By The Beach have also updated its staff structure to include two new roles: an Executive Director to work with the Board of Trustees to develop and implement the organisational strategy as well as to oversee the day-today management of the organisation, and an Engagement & Communications Coordinator to oversee all operational areas relating to public engagement and fundraising.

Financial review

Total income during the year was £199,307 (2024: £167,385) of which £6,000 (2024: £3,500) was restricted. Total expenditure during the year was £215,867 (2024: £169,986) of which £9,500 (2024: £-) was restricted.

Total funds at 31 July 2025 amounted to £37,380 (2024: £53,940).

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to three month's expenditure (as per the prior year's final accounts) calculated in the current year to be around £42,000. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised.

Reserves remained within the target range throughout most of the year, however at the balance sheet date they were below the desired level. Reserves tend to be lowest in the summer due to the majority of expenditure being concentrated around the time of the conference in May. Total unrestricted funds at 31 July 2025 amounted to £37,380 (2024: £50,440)

BIBLE BY THE BEACH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Risk management

The Board of Trustees is ultimately responsible for managing risk. The trustees regularly review the Risk Register which shows which risks pose a threat to the ministry, and are committed to implementing systems and processes to suitably mitigate such risks, in accordance with the Board’s risk appetite.

The top risks identified by the Board of Trustees are:

Bible By The Beach systems and processes are designed to inform on and manage risk well. Whilst the Board of Trustees corporately own the risks, the executive staff are responsible for the culture of embedding risk management processes across the organisation and its effective implementation in the day-to-day management of the organisation.

The Risk Register is reviewed at every Board meeting. The Board of Trustees remain satisfied that the current approach to risk mitigation is sufficient for the ongoing management of the charity.

Priorities for 2026

Going forward into 2026, Bible By The Beach will be running its annual conference with the theme of “Commending Christ in a Changing World”. In many ways, the format may perhaps look similar to previous years, but the approach will have particular strategic priorities that the organisation is keen to develop.

Firstly, strategic partnerships with other organisations and ministries will be key. Collaboration with other organisations with common interests is a tried and tested approach that multiplies the impact of any two constituent organisations, and the intention is to engage meaningfully with others to catalyse both the ministry of and engagement with Bible By The Beach, as well as for our partners too. Historically at Bible By The Beach, this has taken the form of partnerships in children’s work, in our exhibiting partners, and in the bookstall. But going forward, Bible By The Beach will be exploring further what collaboration with others in the main seminar programme could look like too.

Secondly, investment in the future development of children and youth ministries will be key. With 2025 tickets for children and youth sold out, Bible By The Beach will need to consider the best way to allow this ministry to grow and flourish. This includes engaging with ministry partners in this area and developing a strategy that allows more of our young people to bring their friends and bless many others their age. Within this will be further thinking into discipleship pathways as well as exploring further what whole-life / whole-family ministry looks like.

Beyond the realms of the conference alone, Bible By The Beach will also be thinking about its Values and Culture, after recognising the importance of not just what we say and do, but the manner and tone in which we do what we do. We believe that creating a spiritually healthy culture is just as important as our operational delivery.

BIBLE BY THE BEACH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Structure, governance and management

Bible by the Beach is a registered charity (charity number 1125792) and operates under a Statement of Faith. The charity is a company limited by guarantee. The charity is managed by a Board of Trustees supported by a team of staff and volunteers.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Rev D J Bourne Rev D Fenton Rev M Lucas Rev Dr S Vibert Ms C D Brindley Ms M A Drew Mr P Staley (Resigned 3 September 2025) Rev J Lowries (Appointed 20 November 2024) Mrs R J Bradshaw (Appointed 6 November 2025)

New trustees with suitable gifts and experience are appointed by the existing trustees. Appropriate induction and training procedures are followed.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.

The Trustees' report was approved by the Board of Trustees.

.............................. Rev D J Bourne Trustee : Dated: .........................01 Dec 2025

BIBLE BY THE BEACH

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 JULY 2025

The trustees, who are also the directors of Bible by the Beach for the purpose of company law, are responsible for preparing the Trustees' 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 affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BIBLE BY THE BEACH

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BIBLE BY THE BEACH

I report to the trustees on my examination of the financial statements of Bible by the Beach (the charity) for the year ended 31 July 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

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 that in any material respect:

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 financial statements to be reached.

John Caladine FCCA CTA FCIE

Caladine Limited Chantry House 22 Upperton Road Eastbourne East Sussex BN21 1BF

1/12/2025 Date: ............................

BIBLE BY THE BEACH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 JULY 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
53,773
6,000
Charitable activities
4
133,706
-
Other trading activities
5
5,828
-
Total income
193,307
6,000
Expenditure on:
Raising funds
6
6,105
-
Charitable activities
7
200,262
9,500
Total expenditure
206,367
9,500
Net expenditure and
movement in funds
(13,060)
(3,500)
Reconciliation of funds:
Fund balances at 1 August
2024
50,440
3,500
Fund balances at 31 July
2025
37,380
-		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
59,773
50,344
3,500
133,706
110,391
-
5,828
3,150
-
199,307
163,885
3,500
6,105
4,891
-
209,762
165,095
-
215,867
169,986
-
(16,560)
(6,101)
3,500
53,940
56,541
-
37,380
50,440
3,500		 Total
2024
£
53,844
110,391
3,150
167,385
4,891
165,095
169,986
(2,601)
56,541
53,940

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

BIBLE BY THE BEACH

STATEMENT OF FINANCIAL POSITION

AS AT 31 JULY 2025

2025 2024
Notes £ £ £ £
Current assets
Trade and other receivables 15 3,794 4,378
Cash at bank and in hand 35,673 51,127
39,467 55,505
Current liabilities 16 (2,087) (1,565)
Net current assets 37,380 53,940
The funds of the charity
Restricted income funds 18 - 3,500
Unrestricted funds 19 37,380 50,440
37,380 53,940

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 July 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

19 Nov 2025 The financial statements were approved by the trustees on .........................

.............................. Rev D J Bourne Trustee ie |

Company registration number 06645774 (England and Wales)

BIBLE BY THE BEACH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

Company information

Bible by the Beach is a private company limited by guarantee incorporated in England and Wales. The registered office is Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's memorandum and articles of association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Conference fees are recognised as charged for the annual Bible Conference event with sales of ancillary items recognised as received during the event.

1.5 Expenditure

Expenditure is recognised on an accruals basis when the liability is incurred.

Charitable expenditure comprises those costs incurred by the charity in pursuit of its charitable objectives.

BIBLE BY THE BEACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

(Continued)

Both Support and Governance costs are recharged to the main activity and form part of charitable expenditure with a separate analysis being provided in the notes. Governance costs include those costs associated with meeting the statutory requirements of the charity and include independent examination fees and costs linked to the strategic management of the charity.

All costs include non-recoverable VAT.

1.6 Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Fixtures and fittings

25% on a straight line basis (fully depreciated)

Only items in excess of £500 are capitalised to the statement of financial position.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

BIBLE BY THE BEACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

BIBLE BY THE BEACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
53,773
-
Grants
-
6,000
53,773
6,000
Donations and gifts
Donations and gifts
45,428
-
Gift aid refunds
8,345
-
53,773
-		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
53,773
50,344
-
6,000
-
3,500
59,773
50,344
3,500
45,428
42,421
-
8,345
7,923
-
53,773
50,344
-		 Total
2024
£
50,344
3,500
53,844
42,421
7,923
50,344

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable activities
Conference fees 128,981 103,161
Books and media sales 4,725 7,230
133,706 110,391
Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Exhibitor's fees 5,828 3,150

5 Income from other trading activities

BIBLE BY THE BEACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

6 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Advertising and promotional material 6,105 4,891
7 Expenditure on charitable activities
Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Staff costs 36,109 17,768
Venue hire 63,721 49,827
Technical team fees, equipment hire and expenses 52,358 46,888
Speakers expenses and gifts 8,525 8,909
Musicians fees and expenses 5,569 8,603
Staff and volunteer expenses 4,398 3,515
Youth work 10,164 6,121
Catering 1,230 2,405
License fees 738 467
182,812 144,503
Grant funding of activities (see note 8) 6,483 -
Share of support and governance costs (see note 9)
Support 18,495 18,972
Governance 1,972 1,620
209,762 165,095
Analysis by fund
Unrestricted funds 200,262 165,095
Restricted funds 9,500 -
209,762 165,095

BIBLE BY THE BEACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

8 Grants payable

9
10		 Grants to institutions:
Our Legacy (Ukraine)
Support costs allocated to activities
Staff costs
Insurance
Print, postage and stationary
Website development
Telephone and mobile
Miscellaneous
Governance costs
Analysed between:
Charitable activities
Governance costs comprise:
Independent examination fees
Accountancy
Legal and professional
The independent examiner was paid £690 for the independent examination (2024:
accountancy services (2024: £720).
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements		 2025
2024
£
£
6,483
-
2025
2024
£
£
12,844
15,209
2,353
2,102
1,214
916
1,910
640
26
27
148
78
1,972
1,620
20,467
20,592
20,467
20,592
2025
2024
£
£
690
840
1,110
720
172
60
1,972
1,620
£840) and £1,110 for
2025
2024
£
£
690
840

BIBLE BY THE BEACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

11 Trustees

Five trustees were reimbursed expenses totaling £605 during the year to reimburse them for costs incurred in their duties as trustees e.g. travel to trustee meetings (2024: three trustees were reimbursed expenses of £646).

The total aggregate amount of donations received from the trustees during the year amounted to £596 (2024: £516).

12 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Operations and administration 3 2
Employment costs 2025 2024
£ £
Wages and salaries 47,763 32,099
Other pension costs 1,190 878
48,953 32,977

There were no employees whose annual remuneration was more than £60,000.

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Property, plant and equipment

Property, plant and equipment
Fixtures and
fittings
£
Cost
At 1 August 2024 458
At 31 July 2025 458
Depreciation and impairment
At 1 August 2024 458
At 31 July 2025 458
Carrying amount
At 31 July 2025 -

BIBLE BY THE BEACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

15
Trade and other receivables
Amounts falling due within one year:
Other receivables
16
Current liabilities
Other taxation and social security
Other payables
Accruals and deferred income
17
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
3,794
2025
£
359
198
1,530
2,087
2025
£
1,190		 2024
£
4,378
2024
£
-
65
1,500
1,565
2024
£
878

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 August Incoming Resources At 31 July
2024 resources expended 2025
£ £ £ £
Youth work 3,500 6,000 (9,500) -
Previous year: At 1 August Incoming Resources At 31 July
2023 resources expended 2024
£ £ £ £
Youth work - 3,500 - 3,500

Youth work - this funds comprises grants that have been received to fund youth work at the conference.

BIBLE BY THE BEACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 August Incoming Resources At 31 July
2024 resources expended 2025
£ £ £ £
General funds 50,440 193,307 (206,367) 37,380
Previous year: At 1 August Incoming Resources At 31 July
2023 resources expended 2024
£ £ £ £
General funds 56,541 163,885 (169,986) 50,440
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 July 2025:
Current assets/(liabilities) 37,380 - 37,380
37,380 - 37,380
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 July 2024:
Current assets/(liabilities) 50,440 3,500 53,940
50,440 3,500 53,940

20 Analysis of net assets between funds

21 Related party transactions

There were no related party transactions in the year. During the previous year the spouse of Rev M Redhouse (who was a trustee until 5 June 2024) was employed by the charity and received a salary of £18,341 and employer pension contributions of £545.