## Staines Congregational Chapel known as Staines Congregational Church
Report and Accounts Year ended 31 March 2026
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **Staines Congregational Chapel known as Staines Congregational Church**
## **CHARITY INFORMATION**
## **FOR THE YEAR ENDED 31 MARCH 2026**
## **Trustees**
_Holding and Managing:_
Shazia David Martin Heaton (resigned 21 May 2025) Catherine Elliott (appointed 21 May 2025) Della Herd Timothy Kerslake Ian Santry Laura Stevens (Secretary) Lee Wilson Emma Hawthorn (appointed 20 May 2026) _Managing only:_ William Dodsworth Rev Nick Gray John Hawthorn Kevin Moore **Key Staff** Rev Nick Gray **Governing Document** Deed of Trust dated 13 February 1951 **Charity Registration Number** 1130460 **Principal Address / Registered Office** Staines Congregational Church Stainash Crescent Staines upon Thames Middlesex TW18 1AY **Independent Examiner** Nick Spear ACCA Stewardship 1 Lamb's Passage London EC1Y 8AB **Bankers** Barclays Bank PLC High Street Staines **Contents Page** Charity Information 1 Trustees' Annual Report 2-4 Independent Examiner's Report 5 Statement of Financial Activities 6 Balance Sheet 7 Notes to the Accounts 8-14 Detailed Statement of Financial Activities with Comparatives 15
Page 1
**Staines Congregational Chapel known as Staines Congregational Church TRUSTEES' ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2026**
The trustees have pleasure in submitting the Report and Accounts for the year.
## **Objects of the charity**
The charity is a trust and is governed by its Trust Deed. The objects of the charity, as set out in the governing document are: to maintain and use the buildings belonging to the charity as a place for the public worship of God and for the preaching of the Gospel of the Lord Jesus Christ according to the principles and usage of Protestants of the Congregational denomination commonly called Independents being Paedo-Baptists under the direction of the Christian Church, and assembling for worship in the chapel belonging to the charity and for the instruction of children and adults and for the promotion of such other charitable purposes whether religious or philanthropic in connection therewith as the Church shall from time to time direct.
The trustees note that the Church is not a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, were also committed to love and care for each other and to bring a blessing to the area in which they lived. Staines Congregational Church, its trustees, elders and members are committed to the restoration of those New Testament principles. It is not alone in this, it is one of many Churches in the area, country and all over the world that is re-discovering the excitement of knowing Jesus Christ. The vision is to see the people of Staines and the surrounding area come into this experience of knowing Jesus as their Lord, Saviour and friend.
## **Summary of the charity's main activities and achievements**
The objectives outlined above are pursued through regular gathering for worship, payer and teaching and engagement with local people at their point of need:
- Morning worship each Sunday with streamed provision for those who cannot attend.
- Twice weekly Buggies and Bikes toddlers’ group, reaching about 40 families every week.
- Weekly Friday night young people’s activities, reaching about 50 kids, aged 7 to 18 years. Half of
- these from non-church families.
- Regular weekday teaching, including Teams based Devotions on a Tuesday morning and Home Groups.
- Monthly Saturday Craft Cafés attended by many crafters from outside the church.
- Quarterly Come And Meet Each Other Teas where ladies enjoy fellowship over afternoon tea and hear interesting guest speakers.
- An outside let nursery continued to use the premises in the mornings, bringing young life and making young families aware of our existence. Other premises lettings have included a dance class, NCT and an NHS contractor.
- A team was fielded for the May Staines 10k, raising awareness and raising money for Open Doors, the charity helps Christians in over 70 countries facing persecution.
- A June young people’s weekend was attended by 47 children.
- The July SportsReach event saw over 50 young people enjoy four great days of coaching and
- teaching.
- A July sponsored walk raised money for Midanne International Academy.
- Harvest Service and Lunch in September was a time of thanksgiving and fellowship.
- A Light Party held at the end of October attracted roughly 160-200 people in total, including 105
- children.
- Special Christmas events were effective in attracting visitors.
- A February “Passion for Life” mission was undertaken in partnership with Ashford and Stanwell Congregational Churches and All Saints, Laleham. A good number of visitors heard the gospel at various events.
Page 2
## **Staines Congregational Chapel known as Staines Congregational Church**
## **TRUSTEES' ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2026**
- April Easter Services were well attended and included the thoughtful Good Friday Service, the joyful Easter Sunday service and Messy Church.
In planning the activities, the Trustees have applied the guidance on public benefit issued by the Charity Commission.
## **Volunteers**
Most the charity's activities are undertaken by volunteers, drawn from the membership. The charity could not operate effectively without their willing efforts.
## **Structure, Governance and Management**
Responsibility for setting spiritual directions rests with the Elders who meet on a regular basis.
The Church has adopted the principle that the Church Officers, consisting of Deacons, the Church Treasurer, the Church Secretary and the Minister of the Church shall constitute a diaconate who fulfil the duties of managing the day to day running of the Church. Decisions are made by the diaconate on a majority basis and are presented to the Church members at either an ordinary Church meeting, held as a rule bi-monthly or, if the issue requires a special Church meeting, it is arranged as appropriate. All Church members are entitled to attend and vote at an ordinary Church meeting where decisions are made on a majority basis.
Deacons serve for a maximum of two three-year terms (although they can serve for an additional two years as a trustee) and Elders serve for rolling five-year terms. Deacons and elders are elected from amongst the membership at the Annual General Meeting.
Our 2026 AGM was held on 20 May 2026.
During the year the trustees identified that remuneration paid to the Church Minister, who also serves as a trustee, was not expressly authorised by the charity's governing document. The trustees took legal advice, reported the matter to the Charity Commission and have applied for the appropriate authority. The trustees have reviewed their governance procedures to help ensure that trustee remuneration arrangements are appropriately authorised and documented in future periods.
## **Financial review**
During the year income increased by £17,370, to £181,825, and expenditure increased by £14,137, to £184,270. As a result the deficit for the year decreased by £3,234, to £(2,445) and the charity's net assets decreased by the same amount, to £583,794. Net current assets increased by £7,403, to £388,398.
## **Reserves policy**
To allow for a controlled rundown of activities if income dries up and to even out cash flow peaks and troughs, and in the light of possible plans for improvements to the buildings, we are aiming to maintain free reserves of 75%, by planning for a 3-5% minimum surplus over expenditure.
## **Going concern**
The financial statements have been prepared on a going concern basis. The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future, which is taken as 12 months from the date of signing the financial statements.
Page 3
## **Staines Congregational Chapel known as Staines Congregational Church**
## **TRUSTEES' ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2026**
## **Key risks and uncertainties**
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
## **Plans for the future**
In the future the Trustees plan to maintain opportunities for worship and outreach; to train the next generation of leaders; to continue with the process to convert the Church from a Trust to a CIO and to continue to investigate opportunities for premises upgrade.
## **Responsibilities of trustees under charity law**
The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:
1. select suitable accounting policies and apply them consistently;
2. observe the methods and principles in the Charities SORP;
3. make judgements and estimates that are reasonable and prudent;
4. state whether the applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements; and
5. prepare the financial statements on a going concern basis unless it is inappropriate to presume
that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. 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.
## **Approval**
This report was approved by the trustees and signed on their behalf by:
## Laura Stevens
_____________________________________Laura Stevens (Jul 16, 2026 10:45:09 GMT+1) **Laura Stevens** Jul 16, 2026 Date: _________________________
Page 4
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **Staines Congregational Chapel known as Staines Congregational Church ('the Charity')**
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 March 2026 on pages 6 to 15 following, which have been prepared on the basis of the accounting policies set out on pages 8 to 9.
## **Responsibilities and basis of report**
As the charity’s trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## Nick Spear
Nick Spear (Jul 16, 2026 11:06:38 GMT+1)
Nick Spear ACCA Stewardship 1 Lamb's Passage London EC1Y 8AB
Date: Jul 16, 2026
Page 5
## **Staines Congregational Chapel known as Staines Congregational Church**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 MARCH 2026**
|Note
**INCOME AND ENDOWMENTS FROM:**
Voluntary Income
3
Investment Income
4
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities
5
**Total expenditure**
**Net gains/(losses) on investments**
**Net income/(expenditure)**
**Transfers between funds**
12
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
12|Unrestricted
Funds
£
142,501
21,347
163,848
161,282
161,282
-
2,566
-
2,566
2,566
418,130
420,696|Restricted
Funds
£
16,577
1,400
17,977
22,988
22,988
-
(5,011)
-
(5,011)
(5,011)
168,109
163,098|Total
Funds
2026
£
159,078
22,747
181,825
184,270
184,270
-
(2,445)
-
(2,445)
(2,445)
586,239
583,794|Total
Funds
2025
£
147,061
17,394
164,455
170,134
170,134
-
(5,679)
-
(5,679)
(5,679)
591,918
586,239|
|---|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The notes on page 8-14 form part of these accounts.
Page 6
## **Staines Congregational Chapel known as Staines Congregational Church**
## **BALANCE SHEET**
## **AS AT 31 MARCH 2026**
|Note
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Debtors
8
Cash at bank and in hand
9
**CREDITORS: Amounts falling**
**due within one year**
10
**Net current assets / (liabilities)**
**Total assets less current liabilities**
**Net assets / (liabilities)**
**TOTAL NET ASSETS**
**FUND BALANCES**
12
Unrestricted Funds
General funds
Designated funds
Restricted Funds|Unrestricted
Funds
£
204,192
204,192
29,841
195,459
225,300
(8,796)
216,504
420,696
420,696
420,696
420,696
-
420,696
-
420,696|Restricted
Funds
£
-
-
2,380
160,718
163,098
-
163,098
163,098
163,098
163,098
-
-
-
163,098
163,098|Total
Funds
2026
£
204,192
204,192
32,221
356,177
388,398
(8,796)
379,602
583,794
583,794
583,794
420,696
-
420,696
163,098
583,794|Total
Funds
2025
£
215,767
215,767
25,557
355,438
380,995
(10,523)
370,472
586,239
586,239
586,239
418,130
-
418,130
168,109
586,239|
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and were signed on its behalf by:
## Laura Stevens
Laura Stevens (Jul 16, 2026 10:45:09 GMT+1)
---------------------------------------
**Laura Stevens**
Jul 16, 2026 Date: ___________________
Charity number: 1130460
The notes on page 8-14 form part of these accounts.
Page 7
## **Staines Congregational Chapel known as Staines Congregational Church**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2026**
## **1 Statutory Information**
The charity is trust registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.
## **2 Accounting Policies**
These financial statements are prepared on a going concern basis, under the historical cost convention.
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.
The principles adopted in the preparation of the financial statements are set out below.
## a) Going concern
The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
## b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
## Income includes:
i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
The charity relies on volunteers to carry out many of its activities, particularly church operational tasks. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
ii) Legacies. Income from legacies is recognised when a distribution is received from the estate or, if earlier, when the charity has been notified that a distribution will be made and the amount receivable can be measured reliably.
Investment income represents income generated by the charity's assets and includes income from letting the charity's property and bank interest.
## c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
Page 8
## **Staines Congregational Chapel known as Staines Congregational Church**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2026**
## d) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. Endowment funds are donations that are retained as capital in accordance with the donor's wishes. The nature of the restriction determines whether the endowments represent permanent endowments or expendable endowments.
## e) Tangible fixed assets
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £500 and the item is expected to benefit the charity over more than one accounting period. At the beginning of the financial period the Trustees have determined that a staright line basis of depreciation better reflects the underlying consumption of the economic benefits of the asset whereas in previous periods the basis chosen was reducing balance. This change in accounitng policy has been applied prospectively from 1 April 2025. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:
Freehold buildings between 20 and 50 years Plant and machinery between 10 and 20 years Fixtures, fittings and equipment between 10 and 20 years
The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.
## f) Pension scheme arrangements
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
## g) Taxation
The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
h) Financial instruments The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive).
## i) Exemption from preparing a cashflow statement
The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.
j) Critical accounting estimates and areas of judgement ln preparing financial statements certain judgements, estimates and assumptions have to be made that affect the amounts recognised in the financial statements. The trustees consider the following to be significant:
i) The annual depreciation charge for property, plant and equipment is sensitive to changes in the estimates for useful economic life and residual value. These estimates are reassessed annually and, when necessary, adjusted to reflect current circumstances.
## **3 Voluntary Income**
|Donations of cash and similar
Other grants receivable
Gift aid recoverable
**4**
**Investment income**
Rental income
Bank and other interest|2026
£
121,601
7,077
30,400
159,078
2026
£
19,588
3,159
22,747|2025
£
109,106
12,398
25,557
147,061
2025
£
15,084
2,310
17,394|
|---|---|---|
Page 9
## **Staines Congregational Chapel known as Staines Congregational Church**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2026**
## **5 Charitable activities**
|**a**
**Costs incurred directly on specific activities**
Worship and pastoral care
Wider witness
Care of God's house
Grants payable (note 5c)|2026
£
63,188
28,493
31,261
122,942
22,620
145,562|2025
£
56,271
26,206
37,414
119,891
22,220
142,111|
|---|---|---|
|**b**
**Costs incurred on support & administration**
Governance costs
Independent examiner's fee
Other
Administration
Legal and professional fees
Building development
Depreciation of tangible fixed assets
**Total expenditure**|1,500
-
1,500
15,102
5,131
5,400
11,575
38,708
184,270|-
-
-
15,762
-
3,600
8,661
28,023
170,134|
|---|---|---|
The fee payable to the independent examiner for examining the accounts was £1,500 (including VAT) (2025: £nil)
## **c Grants payable**
|Institutions
£
Grants for UK and overseas mission
12,420
12,420
The comparatives for the previous year are as follows:
Institutions
£
Grants for UK and overseas mission
12,120
12,120
The charity's principal grants to institutions comprised:
Mission Aviation Fellowship
Canaan Bookshop Staines
Stanwell Congregational Church
Open Doors
**6**
Gross wages and salaries
Social security
Pension costs
Other employment benefits
**Analysis of staff costs, the cost of key management personnel and trustee remuneration**|Individuals
£
10,200
10,200
Individuals
£
10,100
10,100
2026
£
4,800
1,620
4,800
1,200
12,420
2026
£
81,851
8,902
8,152
-
98,905|2026
£
22,620
22,620
2025
£
22,220
22,220
2025
£
4,500
1,620
4,800
1,200
12,120
2025
£
76,336
6,238
7,318
-
89,892|
|---|---|---|
The average monthly number of employees during the year was 5 (2025: 4). Most of the charity's activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
The charity's key management comprise the trustees and the key staff named on the Charity Information page. Total employment benefits payable to key management for the year were as follows:
Page 10
## **Staines Congregational Chapel known as Staines Congregational Church**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2026**
|Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
Rev Nick Gray
40,164
-
5,771
The following amounts were payable in the previous year:
Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
Rev Nick Gray
39,377
-
5,165|2026
£
45,935
45,935
2025
£
44,542
44,542|
|---|---|
Rev Nick Gray served as church minister and received the above payments in respect of that role and not for serving as a trustee. The charity's governing document does not express power permitting such remuneration. The trustees have reported the matter to the Charity Commission and have requested the appropriate authority.
## **7 Tangible fixed assets**
|Cost
At 1 April 2025
Additions
Gains / (losses) on revaluation
Disposals
At 31 March 2026
Accumulated depreciation
At 1 April 2025
Charge for the year
Eliminated on disposal
At 31 March 2026
Net book value
At 31 March 2026
At 1 April 2025
**Debtors**
**Falling due within one year:**
Trade debtors
Gift aid recoverable
Other debtors
Prepayments and accrued income
**Falling due after one year**
**Total debtors**|Freehold
buildings
£
278,610
-
-
-
278,610
83,583
7,347
-
90,930
187,680
195,027|Plant and
machinery
£
32,940
-
-
-
32,940
27,211
1,044
-
28,255
4,685
5,729|Fixtures,
fittings and
equipment
£
101,925
-
-
-
101,925
86,914
3,184
-
90,098
11,827
15,011
2026
£
125
30,400
-
1,696
32,221
-
-
32,221|Total
2026
£
413,475
-
-
-
413,475
197,708
11,575
-
209,283
204,192
215,767
2025
£
-
25,557
-
-
25,557
-
-
25,557|
|---|---|---|---|---|
## **8 Debtors**
Page 11
## **Staines Congregational Chapel known as Staines Congregational Church**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2026**
## **9 Cash at Bank and in Hand**
|Cash at bank with immediate access
Notice deposits (with a term of three months or less)
Petty cash
**itors: liabilities falling due within one year**
Trade creditors
Taxation and social security
Other creditors
Accruals
Deferred income
Loans
Finance lease liabilities
Grant obligations|2026
£
356,177
-
-
356,177
2026
£
-
779
8,017
-
-
-
-
-
8,796|2025
£
355,438
-
-
355,438
2025
£
-
1,234
9,289
-
-
-
-
-
10,523|
|---|---|---|
## **10 Creditors: liabilities falling due within one year**
## **11 Pension commitments**
During the year employer’s pension contributions totalling £8,152 (2025: £7,318) were payable to defined contribution personal pension schemes. Pension contributions amounting to £4,400 were owing at the balance sheet date (2025: £3,300) due primarliy to the catch-up payments to the Minister's Pension fund (See Note 15).
## **12 Funds**
During the year the movements in the charity's funds were as follows:
|_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Capital Expenditure
Potential New Trainee
Youth Work
Pastor's Salary Contribution
Specific collections in year
Aggregate of funds|Opening
balance
2026
£
418,130
418,130
156,831
10,484
-
-
794
168,109
586,239|Incoming
resources
2026
£
163,848
163,848
1,400
9,375
-
5,026
2,176
17,977
181,825|Outgoing
resources
2026
£
(161,282)
(161,282)
(8,639)
(6,353)
-
(5,026)
(2,970)
(22,988)
(184,270)|Transfers
in the year
2026
£
-
-
-
-
-
-
-
-
-|Gains and
losses
2026
£
-
-
-
-
-
-
-
-
-|Closing
balance
2026
£
420,696
420,696
149,592
13,506
-
-
0
163,098
583,794|
|---|---|---|---|---|---|---|
Page 12
## **Staines Congregational Chapel known as Staines Congregational Church**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2026**
## **Analysis of net assets by fund**
The assets and liabilities of the various funds were as follows:
|Tangible fixed assets
Debtors
Investments held as current assets
Cash at bank and in hand
Creditors falling due within one year
Creditors falling due after one year
Provisions for liabilities||General
Designated
funds
funds
£
£
204,192
-
29,841
-
-
-
195,459
-
(8,796)
-
-
-
-
-
420,696
-
Unrestricted Funds|Restricted
funds
£
-
2,380
-
160,718
-
-
-
163,098|2026
£
204,192
32,221
-
356,177
(8,796)
-
-
583,794|
|---|---|---|---|---|
|||General
funds
£
204,192
29,841
-
195,459
(8,796)
-
-
420,696|||
In the previous year the movements in the charity's funds were as follows:
|_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Capital Expenditure
Potential New Trainee
Youth Work
Pastor's Salary Contribution
Specific collections in year
Aggregate of funds|Opening
balance
2025
£
405,032
405,032
171,481
8,484
6,920
-
-
186,885
591,917|Incoming
resources
2025
£
146,062
146,062
2,310
2,000
7,403
4,995
1,685
18,393
164,455|Outgoing
resources
2025
£
(142,925)
(142,925)
(6,999)
-
(14,323)
(4,995)
(891)
(27,208)
(170,133)|Transfers
in the year
2025
£
9,961
9,961
(9,961)
-
-
-
-
(9,961)
-|Gains and
losses
2025
£
-
-
-
-
-
-
-
-
-|Closing
balance
2025
£
418,130
418,130
156,831
10,484
-
-
794
168,109
586,239|
|---|---|---|---|---|---|---|
## **Analysis of net assets by fund**
In the previous year, the assets and liabilities of the various funds were as follows:
|Tangible fixed assets
Debtors
Investments held as current assets
Cash at bank and in hand
Creditors falling due within one year
Creditors falling due after one year
Provisions for liabilities||General
Designated
funds
funds
£
£
215,767
-
25,557
-
-
-
183,729
-
(6,923)
-
-
-
-
-
418,130
-
Unrestricted Funds|Restricted
funds
£
-
-
-
171,709
(3,600)
-
-
168,109|2025
£
215,767
25,557
-
355,438
(10,523)
-
-
586,239|
|---|---|---|---|---|
Page 13
## **Staines Congregational Chapel known as Staines Congregational Church**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2026**
## **Funds held**
_Fund name Purpose and Restrictions_ Capital Expenditure Capital and building development expenditure Potential New Trainee Funding employment and training costs for potential minister trainee Youth Work Grants provided for specific youth activity Pastor's Salary Contribution Contributions from organisations to Pastor's Salary and Pension Specific collections in year Various collections to be distributed to those organisations or for the prescribed purpose
## **13 Transactions with related parties**
During the year the charity:
- a) received donations totalling £36,395 (2025: £32,410) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).
- b) paid expenses totalling £7,769 (2025: £8,240) to 4 (2025: 4) trustees for reimbursement of expenses whilst carrying out duties associated with being trustees; reimbursements for expenses incurred when acting as agent for the charity or incurred when undertaking employment duties not connected with serving as a trustee are not included in this disclosure.
During the year the charity also made the following payments to, or for, related parties:
- a) paid £3,357 (2025: £nil) to These 4 Walls for decorating services. Laura Stevens, who is a trustee, is the wife of Neil Stevens who trades as These 4 Walls. Services were provided on the basis of comparable market rates.
## **14 Events since the year end**
There have been no adjusting or non-adjusting post balance sheet events which require adjustment or disclosure in these financial statements
## **15 Reconciliation with previously reported funds**
During the year the charity identified a number of errors in the results reported previously. The comparatives presented in these accounts have been re-stated so that they reflect a correction of the errors and a reconciliation with the reserves and results reported previously follows:
## _Reconciliation of reserves_
|Previously reported general unrestricted reserves, at 31 March
Adjustments arising from correction of errors in the previous period:
1 Employer contributions to minister pension fund
2 Cumulative impact of incorrect classification of Sanctuary Boiler (Plant not Buildings)
3 Cumulative impact of incorrect depreciation of certain items of fixtures and fittings
Re-stated reserves, at 31 March
There was no impact of prior period errors on restricted funds
Previously reported results
Adjustments arising from the correction of errors in the previous period:
1 Employer contributions to minister pension fund
2 Impact of incorrect classification of Sanctuary Boiler (Plant not Buildings)
3 Incorrect depreciation of certain items of fixtures and fittings
Re-stated results
_Reconciliation of results_|2025
£
434,666
(3,256)
(14,834)
1,554
418,130
2025
£
(4,953)
(546)
94
(274)
(5,679)|2024
£
420,842
(2,710)
(14,928)
1,828
405,032|
|---|---|---|
## _Notes_
1 The employer contribution for the minister pension was underpaid for several years
2 Sanctuary Boiler incorrectly classified as building rather than plant so was depreciated over a longer period than policy
3 Certain older items had continued to depreciate after they were fully depreciated
Page 14
## **Staines Congregational Chapel known as Staines Congregational Church**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES**
## **FOR THE YEAR ENDED 31 MARCH 2026**
|Note
**INCOME AND ENDOWMENTS FROM:**
Voluntary Income
3
Investment Income
4
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities:
5
Other
**Total Expenditure**
**Net gains/(losses) on investments**
**Net income/(expenditure)**
**Transfers between funds**
12
**Other recognised gains/(losses):**
Gains/(losses) on revaluation of fixed assets
Other gains/(losses)
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
12||General
Designated
2026
2026
£
£
142,501
21,347
163,848
-
161,282
-
161,282
-
-
2,566
-
-
2,566
-
2,566
-
418,130
-
420,696
-
Unrestricted funds|Restricted
2026
£
16,577
1,400
17,977
22,988
22,988
(5,011)
-
(5,011)
(5,011)
168,109
163,098|Total
2026
£
159,078
22,747
181,825
184,270
-
184,270
-
(2,446)
-
(2,446)
-
-
(2,446)
586,239
583,794||General
Designated
2025
2025
£
£
130,978
15,084
146,062
-
142,925
-
142,925
-
-
3,137
-
9,961
13,098
-
13,098
-
405,032
418,130
-
Unrestricted funds|Restricted
2025
£
16,083
2,310
18,393
27,209
27,209
(8,816)
(9,961)
(18,777)
(18,777)
186,886
168,109|Total
2025
£
147,061
17,394
164,455
170,134
-
170,134
-
(5,679)
-
(5,679)
-
-
(5,679)
591,918
586,239|
|---|---|---|---|---|---|---|---|---|
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