R•glst•r•d numbèr: 6794709
Charlty number.. 1127987
BIG CHURCH FESTIVAL LIMITED
(A company Ilmlted by guarantee
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

BIG CHURCH FESTIVAL UMITED
IA company Ilmltsd by guarantee)
CONTENTS
P8ge
Referenc8 and adminlstratlve detall8 of tho Company. Its Trust88s and advlsors
Trust••s' report
Indepond•nt atsdltorn. rgport on the flnanclal Statements
7-10
Con8olldat•d statement of financlal aGtlvltlg8
11
Con8olldat•d balanc• 8h••t
12
Company balance sh•ot
13-14
Consolldat•d $t•tement ol ca•h flow•
15
Notes to th• flnanclwl statgments
18-32

BIG CHURCH FESTIVAL LIMITED
{A company Ilmlted by guarant••l
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVl8eR8
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Trustsqs
Leigh Brian Hills
Niazi Peter Fetto lappointsd 16 January 20261
Faye De Pelgl {r¢5igned 8 November 20241
Andreas Slrajnic
Kameshvari Flynn lapwnted 23 Jung 20251
Company rnglgterod numb•r
6794709
Charlty r•glJtornd numb•r
1127987
R•gl•t•r•d offlG•
82 The Slr8ot
Ru$llnglon
W961 Sus$•x
BN16 3NR
P89é 1

BIG CHURCH FESTIVAL LIMITED
IA company Ilmlted by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 SEPTEM8ER 2025
The Trustèe8 present their annual report together with lh8 audiletl financial slatemenls of the Blg Church
Festival Ltd for the 1 October 2024 10 30 September 2025. The Annual rèport serves the purposes of both a
Trustees. report and a dlrectors, report undef company law. The Trustees confirm that the Annual report and
financial sta19menls of the charitable company comply wlh the current slalulory requirements, the requirements
of the charilable company's goveming document and the provlsion5 Of the Slalemenl of Recommendgd Practice
ISORPI applicable lo charitle5 preparing their accounts In accordance with the Financial Repc)rting Standard
applicable in the UK and Republic of Ireland {FRS1021 (effective l January 20191.
Slncé thè group and th• Company qualify as small und•r secllon 383 of the Companl•s Act 2006, the Group
slr8leglc report required of medium and largg componie5 under the Companie$ Act 2006 Istraleglc Report and
Dlr¢Gtors' Report) Regul8tlons 2013 has been omitted.
Oblg¢tlvg5 and actlvltleb
• Pollcl•8 and obJgctlvo¥
In settlng obl&ctlv8$ and ptannlng for activiti8$, tho Trustees hav9 glven due conslder81ion lo general guldance
published by the Charity Commisslon relating lo public bgnefil, includlng the guidance 'Public benefll,. runnlng a
¢haTIty IP821'.
Thfj Tru8tges have con8lder8d the Charity Commlsslon guldance on publlc bonefll and con81der that the
a¢livilies of the charity mèet ils charitable oblectlves and provlda a b&nefil lo the publlc.
• Prlnclpal Actlvlty
Our charill8 purp08e$ as sel out in the oblac18 conlaln8d In th8 companls memorandum of a60oclatlon are the
advancement and Celebration of the Chrlslian faith through open air music and performance events. The Big
Church Festival Iform8rly known as Big Church Day Oull 18 an ovent that both celebrat6$ th8 UK Church's unity
8nd diverslty. Friendly, induslve and relaxod, the event Is Open lo everyone, regardless of whether they are part
of 8 church or not, or what type of church that may be. The Big Church Fe81ival Is about people of falth,
evangeligm, music and worship, odlvitles, famllies all galherlng together.
Our partner8 vtho bellev8 and invtrst In Ihg v18ion held by the charlly Include numgrous natlonal and Intemallonal
organisalion$, local churches and supporters who $8rve 5acrilidally and endlessly from across the UK and
beyond, gnd who $haro a common desire lo serve the church, The event provides a chance for Chrislions to see
that they are part of a bl99er family. to mo91 that lamily and to be inspired by one another. Through focused
Ilmos of worship and prayer, thg Big Church Fesllval 888ks lo affect the Ilves of Individuals, and lo influence the
spinlual atmosphere of our region. and those regions to which vlsllors return afterwards. The Blg Church Fesllval
airns lo create a unique opportunily in the UK for wor6hlp18aders, musicians and artists Irom across the wortd lo
gather and be enjoyed al ong single event. 11 also aims to encourage and expose creativity through providing a
platfomi for many lo share their talents and gifts.
Slrfving for excellence In eVe￿h￿ng 11 does. the Big Church Fesllval hopes lo showcas• the very best th81 the
church has lo offer. be il through music, vision or family. Llkewse. the event provides an opportunity lo promote
Social justice and mi55ion issues, by giving a platform lo various organisalions including multiple Chri81ian
charilies. and allowing Ihern to engage a wider audignce in their visions, and lo increas¢ their supporter bases.
Thr¢Jugh these components. th• Big Church Fe8ts'val aim8 to demon81rale the Irfe and vlbrancy ￿thIn the UK
urch, and lo demonslrale the love of God to everyone rt louches.
• Publlc btndlt
The Tru51ees have considered the Charlly Commission guldance on public benefit and conslder that the
activitias of the charity meet ils chantable objectives and provide a benefit lo the public.
Page 2

BIG CHURCH FESTIVAL LIMITED
IA company Ilmlted by guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Achlgv•monts and perfom)anc•
• Charltable actlvltles
This year we oncg again fulfilled our Cofe alm ef ueatlng lh• largest church unty and evangelSstic event in the
UK.
The 81g Church Festival continued lo be very powlar wlth over 30.000 peopl& plus volunteers gathering lo
worship together and creat8 spa¢¢ for evangelism. The event producllon team and Trustees remain committed
to the vision that through creating a space for unity. worshlp and evangelism. the Big Church Festival might be
Ilghl on a hill for thè church in the UK and wll Con￿nUe lo welcome all and gather al Wiston HoL4S8.
We are ¢onlinually learning, and wrestllng wllh. the Greenfield Festival Model whlch embraces a differ8nl
buslne5s model lo other smaller events. Our festSval 15 not simply a scaled-up conference that relies in the maln
on ticket revenues, bul has developed an economi¢ model that relies al all limes on healthy ineome streams
from Ilckel8, concesslons and spon¥orshlp Including donor 4nd grant fvndlng.
Fln•nclal r•vlow
• Golng concorn
The Iru81ee8 have carefully consldered the chartly's abillly lo contlnua as a going concem.
In reachlng thelr conclusion, the Iruslee8 hav8 reviow&d cash-flow forecasts, plannod inlgmal co81 control
Improvements, staff appolnlmgnls 8nd Secured donor 5UPPOrt. Based cn this review, the truste88 have
concluded that 11 1$ approprlale lo prepare the flnanclal slalgmen18 on a golng eonc¢rn basis. Further detalls
regarding the adopllon of the 9olng ¢on¢¢rn bas18 can be found In the accounllng poll¢les.
• R￿er4e3 pollcy
Thg Gharll¥8 reserves po8ltlon ha$ bgen slgniflcanlly Impacted by thè deffdl Incurred durlng the year. The
Iruslees recognisa that the charity's reserves are below the level considered 8ppropriale to SUPPOTI the charlty's
8¢1ivilies and fingnrial rl8kg. Reslorallon ol re¥ervg3 forms a key element of the charity's financial recovery
strategy.
• Flnanclal pfjrformance
The charity recorded a deficit of £668,541 for the year ended 30 Seplembar 2025. The Iruslees recognlse the
seriousness of Ihls financl81 po811ion and have undertaken a detailed review ol the circumstances which gave
rise lo tho deficit. Investigations Idenlifled signrficanl waaknèsses In the charity's in18mal financial controls,
management T8POrting processes and financial ovarsighl 8rrang8ments. A8 a eonsequence, Ihe truste¢8 ￿1*
not made aware of the extent of the eharitys financial difficullles.
Thè trustees hove revlewed the clrcumstances surrounding the deficit and are taking appropriate professional
advico regarding governance, financial management and f￿Ure operational arrangemants going forward lo
ensure that appropriate systems and control$ are gslablishgd to safeguard the chantys assèts and future
operallons.
Poge 3

BIG CHURCH FESTIVAL LIMITED
(A company Ilmlled by guarantse)
TRUSTEES, REPORT ICONTINUED}
FOR THE YEAR ENDED 30 SEPTEMBER 2025
• Prln¢lpal fundlng
We are a not for profit event, and are bless8d with key supporters, who have invo$led heavily in the vision of the
Big Church Fgslival. That vision sees Us reaching out lo as many of God's people a3 we can. vthich is why we
are able lo offer a subsidlsed Ilckel prlclng model. Our lickel revenues cover around two thirds of the event cost,
with concessions, sponsors & the 98narosily of numerous donors meèting Ihg funding shortfall.
Structure* governance and management
• Con•tltutlon
Blg Church Fesllv81 Limlled 18 Tegislered as a charllablo company limited by guarantee and wa$ set up by
Memorandurn of AswGiatlon.
The eharily 1$ controlled by 118 goveming document. a Memorandum of A680clatlon. and ¢on8111ule¥ a Ilmlled
company, limited by guarantetr, as defined by the Companies Act 2008.
Methods of •ppolntmont or el•ctlon ol Tru8t••8
Tho manag8m8nl ol the Group and the company 1$ tho responsibiltty ol the Trustees who arg glectsd and c
opted under the terms of the Articles of Association.
Tho 808rd re¢o9nises the importance of on8urlng that TnJBtg9$ po$s¢$s the knowledge. 8k1118 and
undèrstanding necessary lo fulfil their duli88 and responsibilities. N•w Trusleos wlh receive an inductSon
coverlng the CharKY5 purposes, governing docum&nl, $lr8legi¢ priorities, governance framework. finances,
princlpal rlsk8 and awarene88 of key policiey. Tru31985 aro provlded with relevant Ch8rily Commission guidance,
including CC3.' The Essonlial Trustee and CC29.. Conflicts of Interest, and are expected lo famillarls•
Ihgm59lvgs with the respon61bilili&s of charity trusl888.
The Charity supports the ongolng developrngnl of Trusloes through briefings, governance updates and acces8 10
exlgrnal guldance ané Iralnlng where approprialg. The Board perfodlcally reviews ils collecllve skills, knowledge
and experion¢g lo ensuce il remains effectiv8 in overseelng the Charity and acllng In Ils ksl inleresls.
The organlsallon is a charrtable company Ilmiled by guaranlae, In¢orporg1gd on 19 January 2009 and regi818red
as a Gharlly. The company was eslabllsh8d under a Memor8ndum of Assoclalicffj whlch establlshed the objects
and powers of the charitable company and is governed under ils Artides of Associallon. In the event of the
cornpany bolng wound up membèrs are required lo conlrlbule an amount not exceadlng £1.
All of the directors glve their limg voluntarily and received no benefits from the ch*rity. Wl paymonls madg to
related parties of the diredors and key management are sh(>wn as a note lo th8 account5.
• Oiganlsatlonal struGturg and doclslon-maklng pollcles
The organlsallon is a charitable company limited by guarantee, Incorporated on 19 January 2009 gnd registered
as a charity. The company was established under a Memorandum of Association which established the objec15
and powers of the charitable company and is governed under its Articles of Assoclalion. In the event of the
company being wound up members are required lo contribute an amounl not exceeding £1.
All of the dlreclors give Ihelr tim¢ voluntarily and received no benefits ffom the charity. Ml payments made to
related parties of the directors and key management are shown as a note lo the accounts.
Pg99 4

BIG CHURCH FESTIVAL LIMITED
IA company Ilmlted by guarant•el
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Structurè. goY8rnancg and managoment Icontlnuedl
• Pollcles adopted for the Inductlon and tralnlng of Tru¥t09S
All the trustees are already familiar wlh the practlcal work of the charity. Any rth Iruslees will be invited and
encouraged lo attend training sessions lo famlliari¥e Ihgmselve5 the chartty and the context ￿thIn which il
oporatos as more fvIIy explained above.
Plan8 for futurg porlods
The trustees and wider Big Church Festival 10am are once agaln thro￿n9 all Ihelr efforts into planning the next
event 8nd developing the sile at Wlslon House lo welcome people from the UK and all over the world cfi the
August Bank Holiday weekend starting on 28th August 20261
Statement of TruBt•o8' raspon•lblllt1•8
The Tru818e¥ Iwho are a180 the directors of the Company for Ihè purposes of company lawl ar8 r88pondbla for
preparlng tho Truslg88' report and the financial slalemen15 in accordance wlh applicable law and Uniled
lQn9dom A¢¢ounling Standards Iunlled Klngdom Generally Axepled Accounting Practlcel.
Company law requlr05 the Tru8lee8 to prepare finandal 81atem¢nls for each flnancial Under company18w, Ihe
Trustees musl not approve the financial statements unle$$ they are satisfi'ed that they give a true and fair view of
the slate of affairs of thè Group and tho Company Ènd ol their incomlng r8sourcoJ and appllcallon of r•sour¢t$,
including their ineomg and expenditure, lor that period. In preparing these financial slalemenls, the Trustee8 are
required to..
6elect 8ullable accounllng policies and thèn apply them con818lenlly,'
obs8rv8 the methods and principles of the Charities SORP IFRS 1021.,
m8ke ludgm8nls and accounllng èstimates that are reasonable and prudent.,
¥lale whether applicable UK Accounting Standards IFRS 1021 have b88n followed, subject to any mgt•rfal
departUTgS disclosed and explainod in the financial slalemonls,.
prepare the financial slalem&nl8 on the golng concem basis unle8s11 IB Inapproprfaio lo presume that the
Group will continue in buslne85.
Th• Trustees #re responsible for keeping adequate accounting records that ar8 sufficient lo show and gxplaln
the Group and the Companvs Ir8n5aclions Bnd dlsclo$e with reasonable accuracy al any tlme the flnanclal
posrtion of thè Group and thè Company and enable them lo ensure that the financAal slalemenls comply wlh the
Companies Act 2006. They are also responsible for safeguarding the assets of the Group and Ihts Company and
hence for taking reasonable 8teps for the prevention and detection of fraud and olhgr ir¥egulanlie8.
Dlsclosurè of Inforniatlon to audltors
Each of the persons who are Trustees at the Ilme when Ihls Trusle•s' report 18 approved has confirmed th8t'.
so far as that Trustee 15 aware, there is no relevant audit infomialion of which the charflable group's
auditors are unaware, an
that Trustee has taken all the steps Ihal ought to have been tskgn as a Twslee in order lo b8 aw?re of
any relevant audit information and to establish that the charltable group's audllor8 are aware of that
infomiation.
Pagg 5

BIG CHURCH FESTIVAL LIMITEO
IA company Ilmlted by guarnnteel
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2026
Audltors
The 8udltors, Baltiknn Scofield Ltd, h8ve indicated their willingness to continue in office. Thg d•signated
Trustees wll propose a mollon r88ppointing Ihe audllors at a meellng ol the TfU8legs.
Approved by order
the rnember8 of the board of TnJstee$ on 26 Jun• 2026 and 8lgned on their behall by.
L•lgh
Ic
Hlll¥
Tru81ee8}
Page 6

BIG CHURCH FESTIVAL LIMITED
IA company Ilmlted by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BIG CHURCH FESTIVAL UMITED
OpSnlon
We have audlt8d the financial ststemenls of Big Church Fèstival Limited Ilhe 'parenl charitable companll and ils
Subsidiaries Ilhe 'greup'l for the year ended 30 September 2025 which comprise the Consolidated slalemenl of
financial activitie8, the Consolidated balance sheet, the Company balancè sheet. the Consolidated $lalemenl of
cash flows and the related notes, Induding a summary of significant accounting policies. The financial reportlng
framework that has been applied in thoir preparation is applicable law and United Kingdom Accountlng
Standard8, including Financi81 Reporting Sland81d 102 'The Finandal Reporting Standard applicgblg in the UK
and Republlc of Irelond, IUnSted Kingdom Generally Acceptad Accounting Prackn'cel.
In our opinlon the flnandal slalemenls..
glvo a IrLte and falr vlow of th• slala of tho Group's and of the parent charitable compan18 affairs as al 30
Seplomber 2025 and of the Group's Incomlng resources and applicallon ol resources. includlng ils income
8nd expendllure for the year then ended.,
hav8 b8en property prepafed in accordonce wth Unilad Kingdom Generally Accepted A￿untIng
Practice.. and
have been prepared In accordance with the requirom8n18 of the Charilles Act 2011.
Ba•1• for oplnlon
Wg conducted our audit in ¥ccoidance with Inlornallonal Standards on Auditing IUKI IISA8 IUKII and applicable
law. Our r8sponslbllltlè8 under tho80 St8nd?rd8 are further described in the Audllars, responsibllilles for the audSt
of the fi'nancial $latgmenls section ol our report. Wé are indepent1enl of the Group in accordance with thè ethical
requirements that are mlevanl lo our audll of thg flnanclal 8latemenl$ In the United Kingdr)m, Including the
Flnanclal Reporting Council'5 Ethical Standard, And we have fulflllgd our other ethical responslbililles In
accordanco with these requirgmenls. We beli8v8 that the audit evidence we have oblalned is sufflcignl and
approprialo lo prDvlde a bos18 for our oplnlon.
Conclu$lons relatlng to golng conc•rn
In audS1ing the finan¢ial stalemenls. wè have conduded that the Trustees, of the golng Concern ba818 of
accounllng In the pr8parallon of the flnanciol statements 58 approprlate.
Based on th• work we havg performed. we have not Identified any material uncertalnllo9 relallng lo events or
conditions that. Indlvidually or collectively. moy cast significant doubl on the Group's OT the parent Charitable
companls ability lo conllnue as a going concern for a period of al least twelve months from when th• financial
staleTTi8nls are aulhorisod for158ue.
Our responsibllilies 8nd the re8ponslbilili8s of the Trustees vhth respect lo golng concem are described in the
relevant secllon5 of this report.
Page 7

BIG CHURCH FESTIVAL LIMITED
IA company Ilmlted by guar•ntsel
IMDEPENDeNT AUDITORS, REPORT TO THE MEMBERS OF BIG CHURCH FESTIVAL LIMITED
ICONTINUEDI
Othor Informatlon
The other information comprisos tho information induded in the Annual report other than Ihg financial statements
and our Auditors. report Ihereon. The Trustees are responsible for the other infomialion containad wlhin the
Annual report. Our opinion on the finanaal statements does not cover the other infomiation and, except lo the
8Xtgnl olhgrwse explicitly slated in Ouf report, we do not ¢xpr¢$$ any form ol assurance concluslon Ihereon. Our
responsibility is lo rgad the other information and. In doing so, consider whether the olhef Information Is
materially inconsi$lenl wlh the financial slalèmenl8 or tsur knowledge obiainad in the course of the audit. or
otheM8e appears lo be materially misslaled. If we Idenllfy such malerbal inconsislenaes or opparenl malerlal
mlsslalemenls, we arg roquired lo determine whether Ihls gives rl8è to a materlol misslatemenl in the finanu81
statements Ihemselvgs. If, based on the Wofk we have performed, w8 conclude th81 there is a m8l¢rlal
misstslemenl of this other Information, we arè réquiréd lo report that fact.
Wa have nolhlng lo report In Ihls regard.
Mattor4 on whleh w• are rèqulred to r0PQrt by exc*p￿on
W8 have nolhSng to reFQrt in respect of the foll￿n9 matters vth8re the Charllies IAccounls and Reports)
Regulallon5 2008 requSres u8 to report lo you If, In our oplnlon.,
the infoTmalion given in the Trustees, report is inconsislenl in any mat•rio1 rospect wth Ihe finandal
81alem6nls', or
the parent eharilablg company has not kept sufficient accounting rècord8. or
the parent charrtablfj ¢ornpany financial stslemenls are not in agreement with tho a¢counUng rgcords and
relurn$.' or
we have not rècèlvod all Ihg Inlormallon and •xplan8lons we requlfe for our audit.
ReBpon•lbllltleJ of truBt•o8
AJ explalngd more fully in the Truslee8' r8sponslbililies slalement, the Trusl88s {who are al80 the directors of the
charitable company lor the purpose$ of company law} are responslble for Ihg pr9parallon of Ihg financlal
$lalèm8nl$ and for being satisfied that they glve a true and falr view, and tor such internal control as the
Truslg0$ determine is necessary lo enable the preparation of fjnancial 3talemenls that are free from malerlal
mlsslalemenl, whether due lo fraud or error.
In preparlng the financial ststements, the Trustees are responslble for 8ssesslng Ihe Group's and th8 par8nl
haritable compgny's ability lo ￿ntinUe a3 a going concern, disclosin9. as applicabl8. matters related lo going
concem and using the going concern basis of accounting Unle￿ the Twslees gither intend lo liquidate Ihè Group
or the parent charllable company or to c88se operations. or have no realistic alternative bul lo do so.
Page 8

BIG CHURCH FESTIVAL LIMITED
IA company Ilmlted by guarante•l
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BIG CHURCH FESTIVAL LIMITED
(CONTINUED)
Audltors. responslbllbtl88 for the audlt of thg flnanclal 8tatements
We have been appointed a$ auditor under section 151 of the Charities Act 2011 and report in accordance with
the Act and relevant regulations m8de or havin9 effect Ihereunder.
Our objectlves are to obtain reasonabl8 assurance about wh8lher the flnanc1818lalemenls a$ a whole are free
Irom material misslalemenl, whether due lo fraud or error, and to issue an Auditors, rgport that includes our
opinion. Re8sonable a33urance is a high level of assurance, bul is not a guarantee Ihal an audit conducted in
accordance with ISAS IUKI wlll always delect a m8lerlal misstalemenl when rt exist5. Misslalemenls ean ariso
from fraud or error and ar8 considered malerlal if, indlvidually or In the aggre9ale, they could re850nably be
oxpeeted lo influenc8 the econom￿ d6usion$ of users taken on tha b88is of these financlal stal&merts.
Irregularttl•s. includlng fraud, are instances of nonwcompliance wllh laws and regulallon$. We design procedureB
In Ilne with our responsibililigs, oulllned abovg, lo delect material m5s51alem8nls in respecl of irresul8ri1ies.
including frautj. The exlenl lo which our procedures are capable of detecting irregul8rille¥, indudin9 fraud 18
delailad below..
We obtained an underslandlng of the legal and regulatory framework8 that are applicable lo the charrtablé
Company and delermlned that the m051 signlficanl are Iho$é that relate lo the r8POrting frarngwork in conlomlly
with the requirements of the Companies Act 2006 and Charities Act 2011 ¥nd the relevant direct and Indirect lax
¢ompllance r•gulallons in th8 United Klngdom.
We undtrrslood how the charllable company Is complyng with those frameworks by making enquirieB of
management to understand how th¢ charitable company malnlains and communicat8$ 118 policies and
pro¢8dures in these areas and corroborated this by r8vi8wing supporting d¢xumenlalion and mlnules of
meellngs of those charged with govomance.
W8 assassed the Suscepllbiltty of the charity's financi81 statements lo m818rlal mlsslalemgnl. Including how fraud
might occur by consi¢Jering the risk of management ov8rrid8 lo be a fraud rl8k. In addition, we con8ld8red the
rlsk of management ovèrride by 50mpling from th8 antire population of journals, iden11￿.ng specific transactions
which did not mog1 our exp8clallons based on 8peclllc crllerla and inve8ts'gated the$& lo gain an underslandlng
and then agree back lo source do¢um?nlalion.
Basèd Qn Ihls underslandlng we designed our 8udil proceduros to Idenllfy noncompllonce wlth 8uth 18W8 and
regulallons. Our procedures involved ver1￿"ng that material transactions were racorded in compliance wlh
Flnanclal Reportbng Standards in ¢onformlty wlh the requlrements of th• Companle$ Act 2008 and Charttles Act
2011.
A ￿rther description of our responslbllf(ies for the audll of the financial slalgments Is located on the Financlal
Repgrting Council's website al.. Nvww.Irc
.uklaudilorsres
Thls description forms part of our
Audilor8' report.
Page 9

BIG CHURCH FESTIVAL LIMITED
(A company Ilmlted by guarant••l
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BIG CHURCH FESTIVAL UMITED
(CONTINUED)
Uso of our report
Th18 report is made solely to the charitable companvs Iruslees, as a body. in accordance wlh Part 4 of the
Charilles IA¢¢ounls and Reports) Regulation¥ 2008. Our audit work has been undgrtaken 80 that we might slate
lo th? Gharilable company'8 Iruslees those mattgrs we are required to slate lo them in 8n Auditors. report and for
no other purpose. To the fullest exienl peimilted by law, we do not aGcepl or assume respon5ibilily lo anyone
other than the charitable company and ils members, as a body. for our auaS1 work, for this report, or for the
oplnlon$ we have fomied.
Baldwln Scofl•ld Ltd
Chartered aceountanls
Slatulory auditors
3 Newhouse Busln¢83 Centre
Old Crawley Road
Horsham
Wesl Su85eX
RH124RU
26 June 2028
Baldwln S¢ofipld Ltd are ellglblè lo act as audllors In lamis of Sectlon 1212 of the Companles A¢1 2008.
Page 10

BIG CHURCH FESTIVAL LIMITED
IA ¢ompany Ilmlted by guarnnttrel
ONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING INCOME AND
EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 30 SEPTEM8ER 2025
Unr•strlctod
funds
2025
Rgslrbctod
funds
2025
Totsl
lund$
2025
Total
fvnds
2024
Noto
Incom• from:
Oonallon8 8nd leg8¢les
Charitable actlvllies
Othor Iradlng actlvltl8s
Investments
Other Incomo
436.870
4,429,046
17,591
1501
24.703
436,870
4,429,046
17,591
150)
24,703
274,451
3.657, 777
179,174
(28)
Total Incom•
4,908.160
4.908,160
4,111,374
Expèndbturo on,.
Raislng funds
Charllable actlvllle8
07,349
6,484,815
87,349
6,484,815
28,448
3,668,297
Total oxp•ndlturn
$,572,164
6.572,164
3,696, 745
Net movemgnt In funds beforo oth•r
fecognl¥od galnslllogs•sl
1664,0041
1664,004)
414.629
Othor r•cognlsod galn81{1os$••l:
Other10s$es
12,5371
12,637)
(2,347?
Net mov•m8nt In fund¥
1666.6411
1688,541)
412,282
R•conclllatlon of fvnd8:
Total funds brought fomard
N81 movement in funds
7,324
1686,fj411
2,900
10.224
1668.6411
(402,058)
412,282
Total funds carrl•d forward
1669.2171
2,900
1666.3171
10,224
The Con8olldaled statement of financl81 activltles includes all galns and105s8s recognised In the year.
Th8 notes on pages 16 lo 32 form part olth8se financlal 5talernenls.
Page11

BIG CHURCH FESTIVAL LIMITED
IA company Ilmlted by guaranteo)
REGISTERED NUMBER: 6794709
CONSOLIDATED BALANCE SHEET
AS AT 30 SEPTEMBER 2026
2026
2024
Flxed assets
Tangible assets
13
13.612
23, 766
13,612
23. 766
Curront a88•ts
Debtor8
Ca¥h al bank and hand
15
267,440
920,494
410,354
85,802
1,187,934
496. 156
Curr•nt Ilabllltl•i
Crfjdilors,. amoun18 falling dua within ono
year
16
11.857.782)
f509,698)
Not curront Ilabllltle•
{669,8281
(13,542)
Total n•t a•••t•
1606,3161
10,224
Charlty funds
Reslricled funds
Unresldcled funds
18
18
2,900
1659,2161
2,900
7,324
Total fvnd8
1656,3161
10,224
The Company w88 entftl8d lo •x?mpllon from audll under 8oction 477 of Ihg Companies Act 20C6.
The members have not rèquired thè éntity lo obtaln an audlt for the year in quesllon In accordante w6th section
476 of the Compani85 Act 2006.
However, an audit is requlred in accordance wih 8eclion 151 of tho Chants'gs Act 2011.
Th6 Tnjslees a¢knowledge thelr respon8Sbllilies for complylng ¥￿th the requirements of the Act wlh regpecl lo
accounting records and preparation of finaneial &lal¢ments.
The financial slalement8 have been pr8parod in O¢¢OTdan¢• ¥￿th the provi¥ion$ appllcable lo enlllle8 gubjacl lo
the Small companSes regime.
The financial statements were approvèd and authorised issue by the Tru¥lee5 on 26 June 2026 and slgned
on their behalf by..
Lelgh Brfan Hllls
(Chair of Trustee51
The notes on pages 16 to 32 lo￿ part of these financlal statements.
Page 12

BIG CHURCH FESTIVAL LIMITED
IA company Ilmltèd by guarantee)
REGISTERED NUMBER: 6794709
COMPANY BALANCE SHEET
AS AT 30 SEPTEMBER 2025
2026
2024
Not•
Flxfjd assgts
Tanglblo a88818
Investments
13
14
13.612
100
23, 766
100
13,612
23,866
Curr•nt a88•ts
D•btors
Ca8h #t bank and in hand
15
266,937
911,039
412.629
T5, 720
1.177,978
488,349
Curr•nt IlabSlltl••
Credllors.. amounts fallln9 duo wllhln on8
yèar
16
11,866,200)
(507,962J
Net current IlabSlltlas
1678,2241
(19.613)
Total n•t ••¥•t•
1884,6121
4,253
CharSty lund•
Reslrlcled furKI¥
Unr6slrlcted fvnd¥
18
2,900
2,900
General fund8
18
1667,5121
1,353
Total unr88trided funds
{667.6121
1,353
Total
1664,6121
4,253
The Companls net movement in funds for the year was £1819,2441 (2024- £426,895).
The Company was •ntilled lo exemption from aud6t under sectlon 477 of the Companles Act 2008.
The members havg not required the entity lo obtaln an audit for the year in question In accordance with seclSon
476 of the Companies Act 2006.
Howgver, an audit is required in acttjrdaneè wlth section 151 of the Charitie¥ Act 2011.
The Trustees acknowledge their responsibilitie5 for complw'ng with the requlremenls of the Act wlh respect to
a¢counting records and pieparallon of ffinana'al ¥latements.
The financial statements have been prepared in accordance ¥￿th the provi$lon$ applicable lo entities subject lo
the srnall companies regime.
Page13

BIG CHURCH FESTIVAL LIMITED
IA company Ilmlted by 9uaranteel
REGISTERED NUMBER: 6794709
COMPANY BALANCE SHEET {CONTINUEDI
AS AT 30 SEPTEMBER 2025
The financlal statement8 wer8 approved and authorfsgd for issue ty the Trustees on 26 June 2028 and 8lgned
on their behalf by..
Lolgh
(Ch
nHII
of Trustees)
he nolos on pages 16 to 32 fom part of tho$8 financial statements.
Page 14

BIG CHURCH FESTIVAL LIMITED
IA company Ilmlted by guarantee)
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
2025
2024
CaBh flows from operatlng a¢llvltl?s
Nel cash used in operating aclivili8s
838,382
(474.374)
C•Bh flows from Invostlny Jcllvltles
Purchase of tangible fixed assets
Forelgn curren¢y gains
Inl•re81 Income
{1,1061
{2,6361
f25,080)
(2,347)
(28)
N•t cash u8•d In Inv•stlng aetlvltl•B
13,6921
127,4551
Ca•h flow• from flnanclng actlvltl••
N•1 ca8h provlded by flnanclng actlvltle8
Chang• In cash and cash •qulval•nts In tho year
C88h and c8Bh equlvalents al tha beginning of the year
834,890
{601,8291
587,632
86,803
Ca•h and ca•h oqulval•nts at tho end of th• y•ir
920,493
85,803
The nol•s on pages 16 10 32 form part ol the88 financial statements
Page 15

BIG CHURCH FESnVAL LIMITED
IA company IlmitÈd by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
G•n•ral Infom)atlon
Big Church Festival Limited 1$ registerod as a charitable mmpany Ilmiled by guarantee and w¥s set up by
a Memorandum of Assoclatlon.
Ac¢ountlng pollclos
2.1 Basls of pr8paratlon of Ilnanclal statgment8
The financlal statements have been prepared in accordance with the Charilles SORP IFRS 102)
Accounllng and RgPOrtSng by Charities.. Statement of Recommended Practice applicable lo chari1188
preparing their aecounls in accordance with the Finan¢ial Reporting Standard applicable in thg UK
and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, th¢ Financial R&porting Standard
applicable in the UK and Republtc of Ireland IFRS 1021 and the Companles Act 2006.
Big Church Fesllv81 LIMIt￿ meets the d&fln*t￿on of a publlc b8nefit enlily und•r FRS 102. As891$ and
Ilabilili¢s are initially recognised al h18torfcal cost or trans8cllon value unlegs olh8lWl8e slated In thè
relevant accounting pollGy.
The Consolidated slalem8nt of flnanclal activities ISOFAI and Con80lidaled b8lanca Sh801
consolidate tho financlal sla18ments of the Company and ils subsidiary undertaking. The re8ull$ of
the subwdiary are consolldaled on a line by1Sne ba818.
The Company has taken 8dvanlagts of the exempllon allowed under section 408 of the Companies
Act 2006 and has not presenl¢d118 own Slalemenl ol finan￿81 acllvllio¥ in these flnancial sla18menl8.
2.2 Income
Al Income Ss fecognSsed once the Comp8ny ha5 enlitlemenl lo the income. il is probable that the
Income will be receivo¢J and the amounl of Income rec8lvable can btr measured rellably.
Gran18 are Includ6d in the Consolidated slalemenl of linandal acllvllS88 on a roceivable basls. The
balance of income recelved for specific purposes bul not expondèd during the period is shown in the
relevant funds on the Balance sheet. Where Income Is receivgd in advance ol enli119menl of receipt,
its recognilis)n is deferred and included in credllors as ¢Jeferred Income. Where enlitlemenl o¢¢ur8
before inctsmè is received, the Income is accrued.
Income lax recoverable In rel811)n to Inv•8tmgnl income 1$ recognised al the tsmo the Investment
income is receivable.
2.3 Expendltur8
Exp&ndlliire Is recognlsed once there is a legal or constructive obllgation lo transfer economlc bènèrrt
lo a third party, il is probable that a transfer of economic benefits will be rèquired in settlernenl and
the amount of Ihg obligation can be measured reliably. Expenditure Is classified by activity. The costs
of èach activity are made up of the total of dlrgct costs and sharad c0515, includlng support ¢0818
Involved In undertaking aaeh activity. Direct co$1$ attributable lo a single activity are allocaled directly
to th81 activily. Shared costs which contribute to more than on8 activity and support cos15 which aro
not attributable to a single activity are apportion9d beiwèen those activttles on a basis consislenl with
the use of resources. Central staff wsts are alloca18d on the basis of lime spent, and dèpreciation
charges allocated on the portion of the a58el'3 use.
Expenditure on charitable actlwties is incurred on directly undertaking the activities whith further the
Group's objectives, as well as ary associalad support CO81s.
Page 16

BIG CHURCH FESTIVAL LIMITED
IA company Ilmlted by guaranteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Accountlng pollcles Icontlnuedl
2.3 Exponditurn Icontlnu•dl
All expendllure 1$ In¢luslve of irrecoverable VAT.
2.4 Int•r8st r•c•lvable
InleTesl on fund8 held on deposit is included when receivable and the amount can be measured
rellably by th8 Group., Ihls is normally Lspon nolillcalion of the Interest pald or payable by the Inslitulic
with whom the funds are deposled.
2.5 Tanglble flxed assots and dgpreclatlon
Tanglble flxod assets cosllng £NIL or more are capitali8ed and recogn1s8d when futuro economlc
beneflls are probable and the Gosl or valu8 ol th8 8s881 can be measured reliably.
Tangible fixed assets ar8 initially recognised al co81. After reco9nilion, under th• co81 model, tanglble
flxed a888ls are measured at cost less accurnulaled depreci8lion and any accumul8led impalrménl
108se8. All cost¥ Incurred lo bring a tangible flxed a$sel into ils intended working condillon Should be
Induded in the measurement of c081.
Depreciallon 18 char9ed so as lo allocate the cost of langlble flxed asset$ le58 tholr re8Ktual value
over Ih?Ir e•tlmated uJ•ful Ilves, u8ln9 th• 8tralghl-Iln• method.
Depr8c4alion18 provlded on th• follo￿n9 ba818.'
Computer •qulpment
330A cn cost
2.6 Invo8tm•nts
Flxed 88sel Inv•3lm•nls gre a form of financial Instrument and gre Initially rgcrynlsod al their
transaction ¢ost and 8ubsequenlly measured al f8Ir value al the Balance sheet dale, unless the value
cannot be mea$ured reliabty in which case 51 is measured al co81 le8s Impalmonl. Inv8slmenl gain6
and losses, whether realised or unr8allsed, are combined and pr859nl8d as 'GalnsllLo8sesl on
Invg8tmenls' in the Consolldated Slalement of financlal 8elivilies.
Investments In subsldlaries are valued at cost le85 prO￿$10n for Impalrment.
2.7 Dgbtors
Trade and other dfjbtors are recognS8e¢J at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid nel of any trade ¢Ji$wunts du8.
2.8 Cash at bank and Sn hand
Cash at bank and in hand in¢lud8$ cash and $hort-leTm highly liquid inve8lmenl$ with a Short matunty
of three months or less from the date of acqulsltlon or ownlng of th¢ deposll u slmllar attounl.
Page 17

BIG CHURCH FESTIVAL UMITED
IA company Ilmltsd by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Accountlng pollcles l¢ontlnuedl
2.9 Llabllltl81 and provlslons
Llabililles are Tecognised when there 1$ an obligation at the Balance sheet dal8 as a result of a past
ovenl, il is probable that a Ir8nsfeT of economic benefit wlll be required in selllemenl, and the amount
of the settlement can be 8slimaled reliably.
Liabilrties are recognisèd at the amount Ihal the Company anlicipales il wll pay lo sellle the debt or
the amount il ha8 received as advanced payments lor the goods or services il musl provide.
Provisions aT8 m888ured al the be81 estimate of the amounts required lo sellle the oblig8llon, Whgre
the effect of the lim? value ol money Is maleri81. the provision is bas8d on the present value of those
amounts, discounted at the pre-tax discount rBle that reflects the ri8ks spècifi¢ to the liability. The
unwindlng of the dls¢ounl Is recognlsed In the Consolidated Stslémenl of financi81 activilieg 89
flnance c061.
2.10 Fln*n¢lal Instruments
The Group only has finana81 assets and finan¢lal liabllities of a kind th819ualify as basic financial
Inslrumenls. Baslc financlal in51rumgnl8 ¥rg inlllally r8cognised al Iransaclbon value and subsequenlly
measured al Ihelr seluement valuo with the exception Df bank 108ns whlch are 8ubsequenlly
measured al amortised cost u¥lng the effective Interest method.
2.11 Ponslon8
The Group operates a deflnod conlrfjbulion pension scheme and the pension charge represent8 the
amounts P8yable by the Group to th8 fund In respèct of the year.
2.12 Fund accountlng
G?n8ral fund¥ are unre8trlcted lunds whlch ere avaIlal￿O for use al the discretion ol Ihg Trustees in
lurth8r8nc• ol the general oblectives of the Group 8nd wnlch have not ￿en do9ignat¢d for oth•r
purpo$85.
Restricted funds are lunds which are lo be used In accordance with specific raslriclions imposed by
donors or which have been raised by the Group lor partlcular purposes. The costs of raising and
adminlslerlng Such funds are charged against the 3peclfic fund. The aim and use of each restricted
fund 18 set out in the notes to the fln8nc18181atemenl8.
Inv08tment income, gains and1088ès are allocated lo th8 approprialg fund.
Page 18

BIG CHURCH FESTIVAL LIMITED
IA company Ilmtied by guarant9•1
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Incomo from donatlons and lègacles
Unrostrlctsd
funds
2026
Totsl
fundpj
2028
Donatlons
436,870
436,870
Unreslncled
funds
2024
Total
lunds
2024
Donatlons
274,451
2T4,451
In¢om• from charltsble actlvllf
Unr•strlcted
funds
2025
Totsl
nd#
2026
Income from ¢harftokle actlvltles
4,429,048
4,429,046
Unrgstrfclgd
funds
2024
Total
funds
2024
Income from ¢harilable actlvllles
3,657, 777
3,657, 777
Page19

BIG CHURGH FESTNAL LIMITED
IA company Ilmlled by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2026
Incomo from othèr tradlng actlvltle8
Incom• from non charitable tradlng actlvltles
Unrfjltrlcted
funds
2026
Total
funds
2025
Onling Ilckel 8ale6
17,591
17,591
Unrestrtcled
lunds
2024
Total
funds
2024
Onllne Il¢kel salej
179. 174
179,174
Page 20

BIG CHURCH FESTIVAL LIMITED
IA company Ilmltsd by guarnnteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2026
Investment Incom•
Unrestrlct•d
fund$
2025
Total
funds
2026
Inv¢$tmonl income- Ioc81 cash
1501
Unrest17cled
funds
2024
Total
lunds
2024
Invg8lm•nt Income- lo¢al ca•h
(28)
(28)
othor Incomlng r•aoU￿
Unre•trlcted
fund¥
2025
Total
funds
2025
Tol81
funds
2024
Olhgr operating inrnme
Other Income
24.897
24,897
24.703
24,703
Page 21

BIG CHURCH FESTIVAL LIMITED
IA Company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Analysls of èxpendSture on charitabl• aetlvltlès
Summary by fund type
Unrestrlctgd
funds
2026
Total
2025
Dlrect CO8t8 of ¢harllable act1v￿leS
5,484,815
5.484.816
Unresli7cted
funds
2024
Total
2024
Dire￿ co81$ of chadlable acllvllles
3,668,298
3,668,298
Analysls of oxpondlture by actlvltle•
ActlvStlos
undertaken
dlroctly
2026
Support
osts
2025
Total
funds
2025
DSrect ¢osls of charllable actlvltles
4.499,474
985,341
S,484,816
Aclfvllles
undertakèn
direclty
2024
Support
costs
2024
Total
funds
2024
Dlract costs ol charilable activities
3,016,205
652,093
3, 668,298
Pap 22

BIG CHURGH FESTIVAL LIMITED
(A company Ilmltod by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Analys18 of expèndltur• by aetivitlu {¢ontinu•d)
Analysls of dlrect costs
Charltabl•
actlvltles
2025
Total
funds
2026
Staff co$18
Producllon c061s
Event co$15
280.968
2,113.090
2.105.416
280,968
2,113,090
2,100.416
4.499,474
4,499.474
Ch8rlt8ble
acllvi118s
2024
Tot81
funds
2024
Staff coJlJ
Productlon costs
Event ￿1*
129, 160
1.418, 147
1,468,898
129, 160
1.418,147
1.468.898
3,076,205
3,016,205
10. Audltor•' r•muner•tlon
The 8udllors' remunerallon amount8 lo an audltor fee of £11,00012024- £10,50L71.
P•ge 23

BIG CHURCH FESTIVAL LIMITED
(A company Ilmlted by guarantsel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2026
11. Staff costs
Group
2026
Group
2024
Company
2025
Comp8ny
2024
Wa9e8 and $818rie$
Social seeurlty costs
Gontribulion to defined contributkin pension
schemes
256,131
19,387
t19.049
7, 183
256,131
19,387
119,049
7, 183
5,460
2,929
5,460
2,929
280,968
129, 161
280,968
129. 161
The avèrage number of persons 8mployod by the Company durfng the year wa5 98 follow8..
Group
2025
No.
Gmup
2024
No.
Company
2026
No.
Company
2024
No.
AdmlnlBlr8llon
The numb¥r of •mploye88 who•• employa• b•n•fils Igxcludlng •mployar pen8lon co8181 txceeded
£80,000 wA5'.
Group
2025
No.
Group
2024
No.
In the band £70,001- £80,000
In the band £90.001- £100,000
Durlng the year thè key management invoiced the charily Inel of VATI for Nerv1￿5 rèndered as follows..
Management 180$ charged by ￿kyard Ltd In whlch the promoter h45 an Interest, £72,213 12024
£78,654).
Marketing ¢0s18 charged by Askyard Ltd in whlch the promoter has an Interest, £192,438 12024
£104,027).
The promolar was employed by the charity from July 2025 and was paid a lolal of £32.645 during the
yéar, In addition. he wa$ reimbursed expenses for the provision of u80 of home as office, t818phon8 eosls
and travel expenses amounting lo £17,70612024.' £15,452).
During the year the Irugtees and koy managemènt r9C9ived a numb8r of free tlckèts. These were for th
further advancement of the charitable objects.
12.
Truste•s' r•muneratlon and oxpgnses
During the year. no Trusltsos recelved any r•munerallon Dr other benefits (2024- £NIL).
During tha y•ar ended 30 September 2025, no Trustee expenses have been incurred (2024- £NIL).
Pagg 24

BIG CHURCH FESTIVAL LIMITED
IA company Ilmlted by guarantsel
NOTES TO THE FINANCIAL STATEP4lENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
13. T•nglbl• Ilxèd 48sets
Group
C¢mputer
oqulpment
Totsl
Cost or valuitlon
Al 1 October 2024
Add+tlon8
60,246
1,106
60,246
1,106
At 30 Sgplember 2025
61,352
61,352
Depr•clatlon
Al 1 October 2024
Charge for Ihg year
36,480
11,360
36,480
11,360
At 30 Septèmber 2025
47,840
47,840
N•t book valu•
AI 30 Sèptémber 2025
13,S12
13,612
AI 30 Sgplgmbgr 2024
23, 786
23, 766
Page 25

BIG CHURCH FESTIVAL LIMITED
IA company Ilmlted by guarantè•l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
13. Tanglble flx•d ••8¢t• Icontinutdl
Company
Comput•r
equlpmont
Total
Cost or ¥•luatlon
At 1 Ociober 2024
Addlllons
60.246
60,246
1,106
At 30 Sgplember 2025
61,362
61,362
D•pr•cl•tlon
At 1 October 2024
Chargo for tho year
36.480
11,360
36,480
11,360
AI 30 Septembor 2025
47.840
47,840
Not book valui
AI 30 September 2025
13,612
13,612
At 30 Sgptombgr 2024
23, 766
23, 766
Pag¢ 28

BIG CHURCH FESTIVAL LIMITED
IA company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
14. Flxed assot Investmont8
Invo•tm•nt•
In
sub$ldlary
ompanlos
ompany
Cost or valuatlon
Al 1 October 2024
100
AI 30 Sepleml)er 2025
100
N•t book v•lu•
AI 30 S¢plember 2025
100
AI 30 Jung 2024
100
Prlnclpal subsldlarl••
Tha foll￿￿ng was a subsldlary undertaklng ol the Company.,
Nam•
Company
number
Reglst•rfrd offl¢e or prfnclpal Prlnclpal actlvlty
place of bu•ln•iB
Big Church Llve Llmlted
08705651
62 The Slrèel, Rusts'ngton, West Tlck81 salo$
Sussex, 8N16 3NR
Cla$$ of
Shares
Holdlng
Included In
consolldatlon
Ordinary
100% Y88
The financial ￿sU118 of the subsidiary for the year were..
Namo
Income Expendlture
ProfltllLossl
I Surplu81
ID6flcltl for
the yoar
Net assets
Big Church Live Limited
17,591
15,266
2,320
8,390
Pagfj 27

BIG CHURCH FESTIVAL LIMITED
(A company Ilmltfjd by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2026
15. Debtors
Group
202S
Gmup
2024
Comp•ny
2025
Company
2024
Duo wlthln on• y•ar
Trade debtors
Amounts owed by group undertakn'ng5
Other doblors
Prepayments and awuod income
T8x recoverable
244.189
72,854
238,301
5,385
72,854
2,902
627
265,827
71,046
124,SS6
1101,2841
124,555
1101,2841
265,827
71,046
267,440
410, 354
266,937
412,629
16. Crgdltor¥: Amounts falllng due wlthln on• yoar
Group
2026
Group
2024
Company
2025
Company
2024
8ank ov•rdrafts
Trad8 ¢r8dilors
Other taxallon and soclal secudty
Other creditor5
Accruals and deferred incom
320
348,014
2,226
806
158,532
320
347,478
2,226
431,892
14,005
1.140
1.410.725
431,890
13,745
1.140
1 A09.426
157,332
1,867.782
509, 698
1,856,200
507,962
Deferred income amounllng lo £1,047,051 rdales lo advance ticket sales in relallon lo the event that ￿11
be held in Augu312026.
17. Flnanclal In8trumènt*
Group
2025
Group
2024
Company
2025
Company
2024
Flnanclal agsets
Financlal assets measured at f8ir value
through income and expendlture
920.493
85,803
911,039
75, 720
Financial assets measured at fair value through income and expenditure compris8 balancets held by
banks.
P8ge 28

BIG CHURCH FESTIVAL LIMITED
{A company Ilmlled by guarantee)
MOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
18. Statom•nt of funds
Ststsmont of funds - current year
Balance at
30
Galnsl Sgpternbor
ILo$39s1
2026
Balancé at 1
October
2024
Income Expendlture
Unrestrfcted funds
General fund
Res8rves
1,353
5,971
4.866.872
42,289
15,534,436)
137,7291
12,5371 1669,7471
10.631
7,324
4.908.161
16,572,164)
12.5371
1669,2161
Rostrlct•d fvnd•
Blg Church Youth
2.900
2.900
Total of fund•
10,224
4.908,161
15,572,164)
12,5371 1656,3161
statement of fund¥ . prlor yg•r
Balance 81
30 Jung
2022
B81Bnce al
l July 2021
Gainsi
(Los5esJ
Income Expendllu
Unre$trlct•d funds
General fund
Re¥grve$
(401,669J 3,932,200 (3,526,831J
{3,288)
179,174
(169, 915)
(2,347)
1,353
5,971
(404,95TJ 4. 111,374 (3,696, 746)
{2,347J
7,324
R•8lrlet•d funds
Blg ChurGh Youth
2.9¢XI
2,900
Total of fvnds
(4Q2,057) 4, 111,374 (3, 696, 746)
(2.347)
10,224
Page 29

BIG CHURCH FESTIVAL LIMITED
{A company Ilmlted by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
19. Summary of funds
Summary of funds. currontyear
Balanco at
30
G•ln$l Soptembor
(Losseyl
2025
Balance at 1
OctoboT
2024
Incomo Expondlturn
General funds
Reslri¢ted funds
7,324
2,900
4,908,161
16.672.164)
12.5371 1659,216
2,900
10,224
4,908,161 15,672.1641
12,5371 1656,316}
Summary offunds- prlor year
8&lance al
30
Sgplgmber
2024
8al8nce &1
1 July 2023
Gain
(Losses)
Incon78 Expenditu
General funds
R8slrtcled funds
(404,957) 4,111,374 (3.696, 746)
2,9¢XI
(2.347)
7,324
2,900
(402,057? 4, 111,374 {3,696, 746)
f2,347)
10,224
20. Analysls of n•t a8S•ts bgtwgqn fund8
Analy818 of net as••ts between fund¥ . Current yoar
Unrastrl¢ted RestrS¢t•d
funds
fund¥
2026
2025
Total
fund$
2025
T8ngible fixed assets
Current a88et$
Creditor8 due w61hin one year
13,512
1,185,034
11,857,782)
13.512
1.187,934
(1,867,762)
2,900
Total
{659,2161
2,900
1656.3161
Pagg 30

BIG CHURGH FESTIVAL LIMITED
(A company Ilmlted by guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2026
20. Analysis of ng1 ¥s89ts botwegn funds Icontlnuedl
Analysls of not assets bet￿en fund8 - prfor year
Unrestr￿ted
runds
2024
R8slrfcted
funds
2024
Total
lunds
2024
Tangible fixed o¥¥els
Current assets
Credltor8 due vAlhin one year
23,766
493.256
(509.698)
23, 766
496, 156
(509,698J
Total
T,324
2,900
10,224
21. Rgc¢nclllatlon ol n•t movgm•nl In fund• to n•t ca¥h flow from operatlng actlv5tlo•
Group
2026
Gmup
2024
N81 incomelgxpendilure for Ihg ygqr las per Stslement of Flnanejal
Actfvlllesl
1664,004}
414,629
Adlu8tment8 for.
Deprec1811on charges
Interest Incom8
Decroasellin¢reaso1 In debtors
Incr6a8elldecrea881 creditors
6,042
28
(47,241)
(847,832J
60
142,913
1.348.063
Net cash provldfrd byllus•d In) op•ratlng actlvltl••
838,382
(474,374)
22. Analysls of cash and cash oqulvalgnts
Group
2025
Group
2024
Notlce deposlls (less than 3 month81
920,493
85,803
Total cash and cash gquS¥a19nts
920,483
85,803
Page 31

BIG CHURCH FESTIVAL LIMITED
{A company Ilmlted by guardnteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
23. Analysls of changes In ngt debt
At1
Octobgr
2024 Ca8h flows
At30
September
2026
Cash al bank and In hand
Bank overdrafts repayable on demand
Dèbt due after 1 y•ar
86.803
3201
834,690
320
920,493
86,483
835,010
920,493
24.
Pgn¥lon commltm•nts
The group operates a d&finod ¢onlributlon pension scheme. The assèts of th• scheme are held soparaloly
from those of the group Sn an Indgpendenlly 8dminlslered fund. Tho pension cost charge represents
conlribullons payable by Ihg group lo the fund and amounted to £5,450 12024 £2.9291, ConlnbutJon8
amounting to £1,14012024 £6C81 w•r8 payable lo the fund at the bal•n¢g sheet dale and are Included
In creditors.
25. Post balanc8 Jh8•t •v•nts
Sub88quent lo the year end, Ihg Trusl8es commlssioned an Indepond•nl voluation of certaln Inlelledual
property asset$ owned by tho charlly. The valuation was und•rtakan by Inn901 Llmlleil, 221 Hl9h Street,
Swansea, SA1 1 NW, and concludod that the intellectual proporty had an eslimaled value of £540,000.
As the v81u811on was completed after the b81ance sheet dale and relates lo inlomialion and clrcumslan¢e$
identified subsequent lo that dale, the Tru$lee$ have determined that this represents a non-adjusling
event under FRS 102 Section 32 and the Charitie8 SORP IFRS 102). A¢cordingly, no adluslmenl has
been made lo the amounts recogni88d in these financial 8lal8ments.
The Trustees consider Ihe vglualion lo be a potentially signifi'cant developmonl in 8ssesslng the ¢hariW5
a5$81 base ond future ffinancial posillon. However. further work and advice Is requlred lo determine the
extent lo which the inlelloctU81 property may generate future economic beneflls or support the charitls
ongoing aclivilie$ and wll ¢onlinue lo asse88 the impacl of the polgnlial inlgllectual property asset and
strategic developrnenl of the charity,
Page 32