Charity number: 1132492 SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 VINTv/MS
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH CONTENTS Page Reference and administrative details of the charity, its trustees and advisèrs Trustees. report Independent examiner's rgport Statement of financial activitie5 Balance sheet 10 Notès to the financial statements
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025 Trustees K Peters. Chair Rev J C Hellenbrand Rev A J Brand IreswJned 15 November 2025) Y Sayer S Evans P Bumham G Bannister Charity rEgistered number 1132492 Principal office Thorpedene Gardens Shoeburyness SoutheThJ on Sea Essex SS3 9JD Accountants Venlhams Chartered Accountants MillhoJse 32- 38 Easi Street Rochford Essex SS4 1DB Bankers National Westminster 8ank 132 High Slr88t Southend on Sea Southend on Sea Essex SS1 1JX The Co-operative Bank PO Box 250 Delf House Soulhway Skelmersdale WN8 6WT Page 1
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees present their annual report together wth the finanual statements of the charity for the year ended 31 December 2025. The Iruslees confimi that the annual report and financial slalemenls of the charity comply th current stslutDry requirements. the requirements of the charitls governing document and the provisions of the Slalemenl of Recommended Practice ISORP). applicable to charities preparing their accounts in ordance with the Financial Reporting Standard applicable in the UK and Republic of Ir81and IFRS 1021 {effective 01 January 2015}. Objectives and activilies a Pollcles and objgctlves The principal purFx)se of the Church is the advancement of ts Christian failh according lo the principles of the Baptist denomination. As a Member of the Baplisl Union of Great Britain the Church subscribes lo the Union'5 Declaplion of Principle which is.. °That QUT Lord and Saviour Jesus Chri51. God manrfest in the llesh. is the sole and absolute authority in all matters pertaining to faith and practice. as revealed in the Holy Scriptures. and that each church has liberty, under the guidance of the Holy Spiril. lo interpret and adfflinister His laws. That Christian Baptism is the immersion in water into the name of the Father. the Son and Holy Spirit, of those who have professed repentance towards God and f211h in our Lord Jesus Christ who died for our sins according lo the Scriptures-, was buried. and rose again on the third day. That il is the duty of every disciple to bear personal smtness lo the gospel of Jesus Christ, and lo take part in the evangelisation of the world." In setting objectives and planning for activities. the Trustees have gNen due consideration to general guidance published by the charity commission relating to pU1C benefit and in part¢cular the guidance on charities for the advancement of religion. b. Actlvlt5es undertaken to achleve obJe¢tlves The church is affilialeé lo the Baptist Unton of Great Britain. is a committed part of the Eastern Baptist Association, and has gLTh)d ecumenical relationships th other Ic1 churches in Shoeburyness and wrder Soulhend. The formal membership of the church nUTnber5 approxirnalely 200 wlh additional people regularly 2ttending wthout becoming formal members. During 2025 we welcomed 11 new members and g people were baptised. There are regularly new people attending and the church is working to be even more effective at welcoming and integrating new people into the church community. The church cornmend 2025 2 PasloTS - Rev Aan BrarKJ working full time and Rev Jo Hellenbrand working part tilne as Pastor for Caring and Serving. In June 2025. il Was mutually agreed that the Rev Brand would step down from his role. The Rev Jo Hetlenbrand increased her hours and since then has bee Working full lime SUPFK)rted by Tnjstees. Elders arKI STBBC ministn.es and Staff Team. Our gathered worship is a source of erKxJuragemenl and joy. and we (x)ntinued to welcome visiting speakers, and w8 are also thankful for those wthin our church membership who supported our Sunday services by preactring and leaching. Sunday Tnorning servtces continue lo be live streamed via YouTube with a regular number of peopl8 engaging this way. Our monthly First Wednesday and Evening Prayers & Communion seNices proviée opportunities for more IraJilional and TefleclNe worship. As well as observing the main events of the liturgical calendar, SerViS induded a series on STBBC Values of Adventure, Generosity, Reflection and Sanctuary. an 8 week Bible Soaety course using live streamed videos lo support th8 conlenl ané our rular Why l am a Christian series en people from within our church share their teslimony which is always a source of joy and encouragement. Page 2
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Objectives and activities {contInu> Many people in the church continue to meet regularly in small groups dvring the week. and the weekly Bible Study continues lo thrive. Pastoral care is sts"Il a signfficant part of our lrfe iogelher. Working with the Pastoral Team, this area of church lrfe is overseen by the Rev Jo Hellenbrand. Jo's ministy brings much love, car8 and compass*)n lo our work both irbside and OLrtside of the church. We have continued to lead service5 in local care homes, working with our local Anglican church colleagues_ Care homes are also supported by our Paris Nursing team, who continue to be a blessing to many people. There has been a continued growth in OUT work with those living with dementia and a group specffically to prowde SUPF)Ort lo carers. Our Renew group supports those who aitend to connect wth activities and generally promote wellbeing and prevent mental ill h8allh. Our other work in the local community is still oThJoing. wih our weekly Focdbank distribution centre Providing a vital service. This year we also ran acliwlies for families lo attend over the summer hOlayS. On Christmas Day we hosted a lunch for anyone in the community would otherwise be on their own. This was well re1Ve arKI an irnportanl way OF supporting Irxal peOe and this year we were thankful for the financial support for this from a local Eslale Agent. Work with children. youth and families remains a priority, wth many children ané young people attending rnidweek groups a5 well as SLEnday activilies. We continued to partner wth 8 local therapy practi lo provide Tnents1 health supwrt lo young people who would oiherwise not be able lo a¢5$ it. A group of nearfy 30 young peothe attended the Satellites summer festwal, and another trip is being planned for 2026. A new provisbon for children and young people "Cdlecbve", sel up al the end of 2024, grew and thrived through 2025 and enables a range of children and wung people lo meet on a Thursday night and paitipale in a rar¥Je of a1vibeS lo enable them lo experience and dev81op new skills. We remain committed to Sla1 justice and indusion and are proud to be part of a network of inclusive ¢hurches in Southend. We were pleased lo join some other local churches in IK)Sting a stall al Soulhend Pride over the summer. We continue to work towarés an Eco Church Gold award and strive to make environmentally friendly choices in all we do. We held a Harvest Supper in October with most of the food donated by church members ho had harvested the produce. We induded a series of reflections on Black History Month during our Sunday morning services and continue to look for Opportunities to engage with the irnportanl WOTk of ocial justice. We have a significant number of neurodivergent people (children and adults) in our church ané being a¢cessible to them is of real importance lo us too. We endeavour to not to exclude anyone and we will continue in this endeavour. We We successful in applying and receiwng a number of grdnts in 2025 from external bodies which supported our Parish Nursing work. actNilies for )Uth and children ar Health and Safety Iraining for a number of our staff leam. The Shoebury Book Shed continues lo raise money each fflonth. as wdl as providing a drfferenl way of engaging with the communty. Achievements and perforniance a. Key perfomiance indicators The Trustees recognise Ihat Ihese aspects can be drfficult lo measure and thal the church does not take numerical or financial figures as the prime way of assessing th8 church's mission and ministry. Much of the work of the church is more diff11 to measure in tangible way5. such as people growing in their failh. or more ppIe in the local community being blessed byjoining In activities being run here. The Chur¢h is grateful to Ils members for donating generously ID allow the Church to fulfil its programme of aclivib'es in the local area and lo suppori ils mission partner5 further afield. Of ils £345,292 income Ipredominanlly achieved through donations and associated Gtft Aid tax recovery) the church has provided grants to ottrr organisations of £17.792. b. Revlew of actSvitigS An operating bJdgel is approved annualty and the day to day finances are administered by the Finance Page 3
SHOE8URYNESS AND THORPE BAY BAPTIST CHURCH TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 DECEWIBER 2025 Achievemgnts and performance (continued Adminislralor. Finance reports are provided monthly to the Irustees and shared al regular intervals with all ehurch members. Remuneration of employed staff is set by Irustees and is agreed by all church members as part of approving the operating budget ftsr the year. The church 15 heavily reliant on members and others who serve as volunteers across all asffjcls of the churth's work. Many groups and activities have little impact on the church's expenditure but ctsntributè signifir2nlly to the furthering of the church's objeclives. General fund income for 2025 £297,173 12024 £266.5811 and related expenditure excluding propety deprecialK)n wa5 £347,761 {2024 - £332,782 excluding the gain on sale of 1 Lambourn C105el resulting in a deficit of £50.588 for 202512024 - defrcil of £66.2011. Total income, including general fund, designated funds and restricted funds for 2025 was £345.29212024 - £313,586) wih expendiliire of £450,94412024- £451,295), which resulted in a nel deficit for the year of £105,652 (2024 - net deficit £137,709 exduding the property gain). Det3115 of income and expenditure can be found in the Stalemenl of Financial Activities and the associated notes. Total reserves at the end of the year are £2,259,471 (2024 - £2.351.6681, of which £25,97912024 - £24.1511 are reslricleé. Unr8slricled cash reserves at the end of the yEar are £87,877 {2024 - £234.918). well in excess of that required by the reserves wlicy which 15 set out below. There a no commitments or guarantees requiring disd05ure. STBBC continues lo support. connect wlh, and work alongside a nUTnber of neiworks and organisations across the UK. As well as supporting the Baptist Union's Home Mission appeal, we support the work of Chri51ians Against Povety, Soulhend Foodbank. We consistently seek to offer support and help to other churches either financially or through the lime and skills of our Pastor and members. Beyond the UK, we continue lo support Ihe work of BMS Wodd Mission. A Rocha. Churches Together in Britain and Ireland ICTBI) and Reach Out lo the Child and their ongoing work in SoLrth Africa. Financial review . Going concern The TTuslees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason. they continue to adopt the going concern basis in preparing the financial statements. b. Reserves policy The trustees have agreed a reserves policy which 1$ broadty equTvalent lo 4 month's dire¢l ¢osls and support costs. The Trustees regularfy review the reserves policy as part irf the review of all finance policies. Recommendations are made tts the ehurch and agreed by the members al a Church Members, meeting. Page 4
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Principal rlsks and un¢¢rtaintles The priwipal financial risk to the church is a signfficant drop in incL)me as a result ol changes lo the donor base or changes in circumstances which reduce the ability of donors to give to Ihe church at current levels. An additional risk is a reduclitsn in income from hiring out our premises as a result of a change in needs of external hirers, or desirability of the building. The Truslees continue lo monttor the level of donab.olls atKI premises hire income as well as other risks to incom& such as those from nanal and global 8conDmic changes and the impact of health r*ises and conflicts. d. Principal funding Financial responsibility for the work of the church rests with its members and the regular congregation through free-will offerings. In additiDn, approximaldy a frfth of our funding is received from hiring out the church buildings to external organisalions and groups_ We regularfy rerVe enquiries for hiring opportunitie5 and a considering options for extending the availability for evening hirer5. In th8 autumn of 2025. in reCognitn of the number of people from our local community who engage in activities h81d within the church. we launched "Friends of STBBC" ar prepared 3 2025 Impact Report available on our website evidencing the numbers of children and families. young people and seniors attending activities at the church and benefiting from the support provided to them. We are promoting the scheme by invits'ng people lo become a "Friend of STBBC" and making a finan¢ial contribution to support the work we do. Structurei governance and management Constitution Shoeburyness and Thorpe Bay Baptist Church was registered as a charity on 05 November 2009 under Charity Registered Number 1132492. and 15 consts"tuled under a Trust deed. The Church is governed and regulated by its own members. All significant aspeets of the work of the Church are subject lo the approval of Ihe Church Meebng. Members of the Church a accepted into membership i accordance th the consti'tut. which require5 them lo profess their faith in Jesus Christ. b. Methods of appointment or election of Truste85 The Leadership Team and Pastors were for a number of years the sole Truslees of the Church. In 2013 the Church voted for a Trustee Board to be set up. to relieve the Leadership Team of thèse responsibilities. TrLrslees are appointed at a Church Members Meeting and have responsibilty for the charitable governan of the Church. c. Organisational Structu and decision-making policios 2025 saw a number of staff changes, and at the end of Ihe year the team consists of.. Pastor for Caring & Serving Minislries Parish Nurse Youth Worker & AV Technician Children's Worker Executive Assistant to the Pastor Finance Administrator Operations Manager Caretakers x 2 We continue lo be a Living Wage eM0yer. Page 5
SHOEBURYNESS AND THORPE BAY 8AYfisT CHURCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Plans for future periods We will begin 2026 wth a Leadership Retreat with our Pastor, Trustees arKI Elders spending lime together prawng, reviewing the past year and eonsidering Ihe priorities for the coming year. We wll then have a week of prayer wlh a range of prayerful activities led by different people. We will start the year wth a preaching series on Prayer. follve by a series on several of the Prophets and then leading up to Easter leaching on baptism focusing on some key fBJures ITr the New Testament. We wll Continue building good relationships Yth other ¢hurthes in Shoeburyness & Thorpe Bay area, We Continue lo be open lo new ways of servirvJ our community alongside our Guent ministries. Statement of Trustees. responslbllttles The Trustees are reswnsible for prepanng the Trustees, report ané the fin2ftcial statements in accordance with applicable law and United Kingdom Accounting Standards (Unrted Kingdom Generally Accepted Accounting Practice). The law appIlble lo charities in England & Wales requires the Trustees to prepare financial statements for each financial whjch give a true and fair wew of the slate of affairs of the Charity 2rid of ils incoming resources and application of reSOue$, including ils income and expendrture, for that period. In preparing thes8 financial statements. the Trustees are required lo.. select suitable accounting polici@s and then apply them consislenlly. observe the methods and principles of the Charilies SORP IFRS 1021.. make judgments and accounting estimates that are reasonable and prudent: slate whether applicable UK Aceounb"ng Standards (FRS 102) have followed. subject to any material departures disclosed and eXained in the financial statements.. prepare the financial siatemenls on the wing concem basis unless it is inappropriate lo presume that the Charity wll conts.nue in business. The Trustees are responsible for keeping adwuate accountir¥J records that are sufficient lo show and explain the Charity's transactions and disclose reasonable accuracy at any time the financial position of the Charity and enable them lo ensure that the financial statements comply Mrith th8 Charities Act 2011, the Charity (Accounts and Reports) Regulahons 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection Df fraud and other irreg¥Jlarities. Approved by order of the memLErs of the board of Trustees and signed on their beha by.. K Peters Chair of Truslees Date.. Page 6
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Indgpgndent Examinerfs Report to the Trustees of Shoeburyness and Thorpe Bay Baptlst Church I'the Charity.) I report lo the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2025. Responslbilltlès and Basls of Report As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance wlh Ihe requirements of the Charities Act 2011 (Ihe 2011 Acl'}. I report in respect of my examination of the Chartirfs accounts camed out under section 145 of the 2011 Act and in carying out my examinatiun I have followed the aPpIable Directions given by the Charity Commission under section 145{5Hbl of the 2011 Act. Ind8p8ndent Examinerfs Statement Since the Charity's gross incowne exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I corfirTn that l am qualffied to undertake the examination caUSe l am a rnember of the Association of Chartered Certrfied Accountants. lch is one of the listed bodies. Your attention is drawn lo the fact that the Charity has prepared the accounts in accordance with Accounting arvj ReF)Orting by Charities.. Statement of Recommended Practice applicable lo charitie5 preparing their accounts in accordance with the Financial Reporting Standard appEale in the UK and Republic of Ireland IFRS 102) in preference to the Accounliro and Reporting by Charities.. Statement of ReCOmmeed Practice sued on 1 April 2c5 whith is referred to in the extant regulations but has been withdrawn. l understand that this has been done in order for accounts lo provide a true and fair view in accordance wtlh thè Generally Accepted Accounting Practi effective for reporting perb)ds beginning on or after 1 January 2015. I have completed my exarnination. I confimi thal no mallers have come to my all8nlion in connection th the examination giving me cause to believe that in any material respecl.. a¢¢ounting records We not kept in resF*Ct of the Charity as required by section 130 of the 2011 Act" or the accounts do not accord those records.. or the accounts do not comply with the appliCae requirements ConrnIng the form and content of accounts sel out in the Charities {A¢¢ounls and Rewrts} Regulations 2008 olher than any requirement that the accounts give a 'twe and fairf view vthich is not a matter consKlered as part of an independent examination. I have no concerns and have come across no other matters in connection the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounls lo be reached. Page 7
SHOE8URYNESS AND THORPE BAY BAPTIST CHURCH INDEPENDENT EXAMINER'S REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 This report is made solely lo the Charivs Trustees. as a body. in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might slate to the Charity's Trustees those matters l am required lo slate lo them in an independent examiner's report and for no other purpose. To the fullest exlenl pemiitted by law. I do not accept or assume responsibility lo anyone other than the Charity and the Charitys Trustees as a body. for my WOTk or for this report. Signed." 292 Trevor Mccarthy FCCA Venthams Chartered Accountants Millhouse 32 - 38 East Street Rochford Essex SS4 1DB Page 8
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestricted funds 2025 Restricted funds 2025 Total funds 2025 Total funds 2024 Note Income from". Donations and legacies Charitable activities Investments 201.741 82.775 14.439 10 201.751 129.102 14.439 191,34S 116,708 6,132 46.327 Total Incomg 46,337 345,292 313,586 Expendituré on: Charitable activilies 409.138 41.806 450.944 451.295 Total èxpèndltur• 409.138 41.806 450,944 451,295 Net lexpenditurellincorng befo net gains on investments Net gains on inveslmenis (110.183} 13.384 4.531 (105.652) 13.384 (137. 709) 13.642 196,799) 4531 Net lexpèndlture)Ilncome {92.268} (124,067) Tmnsfers beeen funds 16 170) 70 Net movement in funds before other recognised gainslllosses) (91869) 4.601 (92.268) (124.067) Other recognised gainsl{losses): Olher gains 71 71 190,208 Net movernent in funds (96.798) 4,601 {9Z1971 66, 141 ReGonclliation of funds.. Totsl funds brought foT4ward Nel movement in funds 2,327,517 (96.798} 24.151 4.601 2.351.668 (92.1971 2.285.527 66,141 Total funds carried forward 2.230.719 28.752 2.259.471 2.351,668 Page 9
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Notè Fixed assets Tangible assets 12 1.677.686 q, 740,405 1,677.686 1. 740,405 cuent assets DeblDT5 33.761 13&939 426.321 33.657 330,553 259.069 Investments Cash at bank and in hand 14 596,021 623,279 Current liabilities Creditors.. amounts falling due wlhin on 15 (14k2361 {12.016) Net current assets S81.785 811,263 Total net assets 2,259,471 2,351,668 Charity funds Restricted fund5 Unrestricted funds 16 25.979 2,233,492 24, 157 2,327,517 16 Total funds 2.259,471 2,351,668 The financial statements were approved and aulhorised for issue by the Trustees and signed on their behalf by.. Chair of Trustees Date.. .ry t. 2L Page 10
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 General Inforrnatio Shoeburyness and Thorpe Bay Baptist Church is a registered charity in the United Kingdom. The registered number of the charity and the prinupal office can be found on the company information page. Accounting policies 2.1 Basls of preparation of financial statements Tre financial sfalements have been prepared in accordance wilh the Charities SORP IFRS 1021- Accounts'ng ané Reporting by Charities.- Statement of Recommended Practi applicable lo charities prepariro their accounls in accordance wlh Ihe Financial Reporbng Standard applicable in the UK and Republic of Ireland IFRS 102) {effecb"ve 1 January 2015), the Financial Reporting Standard applicable in the UK and RebI of Ireland IFRS 102) and the chari$ Act 2011. The financial statements have been prepared to gNe a Irue and fairf view and have departed from the Charities {Accounls and Reports) Regulations 2008 only to the extent required to provide a 'lrue and fairf view. Thts departure has involved following the Charities SORP IFRS 1021 published on 16 July 2014 rather than the Accounting and Reporting by Charilies= Staternenl of Recommende Practice effective from 1 April 2005 which has since been wf(hdrawn. Shoebuwess and Thorpe Bay Baptist Church meets the defin(lion of a public benefit enlity under FRS 102. Assets and liabilitie5 are inthally recognised at historical cost or transaction value unless otherwise stat in the relevant accounting polry. 2.2 Income All income is recogni5ed once the Charity has entitlemenl to the ineome, it is probable that the income will be received and the amount of IrMe receNabte can be measured reliably. 2.3 Expèndlture Expenditure is recognised once there is a legal or constructive obligation to transfer ecommic benefit to a third party. tt is probable that a transfer of economio benefits will be required in S8tt1ement and the amount of the obligation can be measured reliably. ExpendTture is classifieé by ivity. The (x)sts of each ly[ty are made up of the lotal of direct Costs and shared costs, including support costs invofved in undertaking each activity. Direct costs 2ttribulable to a single activity are allocated directy to that activity. Shared cosls which contribute lo more than one aGlivity and support costs which are not attributable to a single aclivity are apportioned between Ihose activities on a basis consistent wth the use of resources. Central slaff costs are allocated on the basis of time spent, and depreciation charges allocated on the portk)n of the asset's use. Expenditure on charitable actiwties is inCued on directy undertaking the activities which further the Charity's objectives. as well as any associated support costs. Grants ptyable a charged in the year sthen Ihe offer is made except in those cases where the offer is conditional. such grants being recognised as expenojiture when the conditions allaching ar8 fulfilled. Grants offered subject to condthons which have not been fflel al the year end are noted as a commitment, bul not accrued a5 eXpend[tu. Al expenditure is induswe of irrecoverable VAT. Page11
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 AGGounting policles {contlnued) 2.4 Interest receivable Interest on funds held on dewstt is induded when recewatAe and the amount can be measured reliably by the Charity.- this is rK)malty uwn notfficalion of the intere51 paid or payable by the institution with whom Ihe funds are deposited. 2.5 Tanglble fixed assets and depreciation Tangible fixed assets ¢05tiThJ £250 or more are capitalised and recognised when future econornic benefits are probable and the ¢ost or value of the asset can be rneasud rdiably. Tangible fixed assets are initially re¢ognised al cost. After recogr¢ilion. under th8 cost rnodel, tangible fe assets are measured al c051 less accumulated depreciation and any accumulated impairment losses. Al costs incurred lo bring a tangible fixed asset into its intended worki condition should be induded in the measurement of cost. Land is not depreciated. Depreation on other asset5 is charged so as to alloc8te the cost of tsngible fixed assets less their residual value over their estimated useful lives. Depreciation is provided on the followng bases." Freehold Property Fixtures and fillings - 50 years straight line & 20% Straight Line 2.6 Debtors Trade and other debtors are recognised al the setuement amount after any Irdde discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 2.7 Cash * bank and in hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of less than three months from the dale of acquisition or opening of the deposit or similar account. 2.8 Liabilities and provisions Liabilities are recognised when there is an obligation at the balance sheet dale as a result of a past event, il 15 probable that a transfer of economic benefit will be required in setUem@nt, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anlicipales il will pay lo sellle the debt or the amount it has received as adVared payinent5 for Ihe goods or services il must provide. Provisions are measured at the best estimate of the amounts requireé to settle the obligation. Where the effect of the lime value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax (Jiscounl rale that reffects the risks specific to the liability. The unwinding of the dis¢ounl is recogllised in the stalemenl of financial ac15vilies as a finance cost. Page 12
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies {continued) 2.9 Financial Instrumènts The Charity only has financial assets and financial liabli ities of a kin(J that qualrfy as basic financial instruments. Basic financial instruments are initially recognised al transaction value and subsequently measured at their settlement valLJe rith the exception of bank loans which are subsequently measured at amortised cost using effecbve interest melhod. 2.10 Ponslons The Charity operates a defined contribubon pension scheme and the PenSn charge represents the amounts payable by the Charity lo the fund in respect of the year. The charity operates a defined benefits pension scheme. The scheme is a multi-employer scheme where il is not possible. in the nomial course of events. to identfy on a consislenl and r8asonable basi5, the share of underlwng assets and liabilities belongiTrJ lo indNidual participating 8mployers. Therefore, as required by FRS17 'Reliremeni benefits,, the charity accounts for this scheme as if il as a defined contribution scheme. The amount charged to the Statement of financial activities represents contributions payable lo the scheme in respect of the accounting period. 2.11 Fund accountlng General fijnds are unrestricled fvnds vthich are available for use al the discretion of the Trustees in furtherance of ihe general objectwes of the Charity and which have not been designated for other purposes. Designated fund5 comprise unrestricted funds thal have been sel asid8 by the Trustees for particular purposes The aim and use of each desNJnated fund Is set out in the notes to the financial stalemenls. Restricted funds are funds which are to be used in a¢xordance with specffic Teslriclions imposed by donors or which have been raised by the Charity for particular PUTposes. The costs of raising and administering such funds are charged against the specffjic fund. The aim use of each restricted fund is set out in the notes lo the financial statements. Investment income, gains and losses are allorAed to appropriate fund. Page 13
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Income from donation$ and legacies Unrestricted Restricted funds funds 2025 2025 Total funds 2025 Donations 201,741 10 201,751 Unrestricted funds 2024 rolal fvnds 2024 Donations 191.346 191,346 Income from charitable activities Unrestricted funds 2025 Restricted funds 2025 Total funds 2025 Community groups Charttable rental income 22.718 60,057 46.327 69.045 60,057 82.775 46.327 129,102 Unr8striGted fvnds 2024 Restricl&d fvnds 2024 Total funds 2024 Community groups Charitable rental income 17,420 58.672 40.016 57,436 58.6T2 Total 2024 76,092 40,016 116.108 Page 14
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Investment incom8 Unrestricted funds 2025 Total funds 2025 Income from local listed inveslmenls Interest receivable 1,444 12,995 1,444 12,995 14.439 14,439 Unrestrictsd fvnds 2024 Total funds 2024 Income from Ial listed investments Interest receivable 1.451 4.681 1,451 4.681 6.132 6,132 Analysls of grants Grants to Institutions 2025 Total funds 2025 Grants, Mission and Ministy 17,792 17,792 Grants lo Institutions 2024 Tol81 funds 2024 Grants. Mission and Ministry 17.367 77,367 The Charty has made the followng material grants to institub'ons during the year-. Page 15
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analysis of grants (continued) 2025 2024 Name of institution 8MS World Mission BUGB Home Mission Soulhend City Baptist Church CAP in Soulhend Southend F(K)d Bank Reach Out To The Child Churches Together in Britain & Ireland A Rocha UK European Baptisl Federation Lode Chapel OneBodyOreFaith Runnymede Trust 4250 5.000 3.892 1,500 1,000 750 200 200 5, 667 5,000 2,750 700 1.250 200 750 650 200 200 17,792 17,367 Analysls of •xpendlture on charltable activities Summary by fund type Unrestricted Restrictod funds funds 2025 2025 Total 2025 Mission and Ministry 409,138 41,806 450,944 Unrestridpd fvnds 2024 R8Strictsd fvnds 2024 rolal 2024 Mission and Ministry 396.334 54.9Sf 451,295 Page16
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analysis of expenditure by activities Activitles undertaken directly 2025 Grant fundlng of aGtiviti&s 2025 Support costs 2025 Total funds 2025 Mission and Ministry 259.176 17,792 173.976 450,944 Adivities undertaken d9c(l 2024 Gr8nl fijrln9 ol acfvities 2024 Support costs 2924 Total fvnds 2024 Missior) and Ministry 241,474 17.367 192,454 451,295 Analysis of direct costs Mission and Ministry 2025 Total funds 2025 Staff wsts Depre¢talion Stsff training and expenses Sundays, small groups and discipleship Mission 129.087 66.293 6,620 6.563 25,397 24,712 657 (1531 129.087 66.293 6.620 6.563 25.397 24,712 657 {153) Youth, children and families Pastoral care and counselling Accommodation 259,176 259,176 Pag& 17
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analysis of expendlture by actlvhiès {continued) Analysis of dlrect costs (continuod) Mission and Ministy 2024 Total funds 2024 Staff costs Depreciation Staff training and expenses Sundays, sm211 groups and discipleship Mission Youth, children and families Pastoral care and counselling Accommodation 97.397 68,858 6.718 8,053 26,903 25.762 777 97,397 68,858 6,718 8,Q53 26,903 25, 762 177 7,6Q6 7.606 241,474 241,474 Analysis of support costs Mission and Ministry 2025 Total funds 2025 Staff costs Offtce costs 90,135 12.576 eé,726 4,539 90.135 12,576 66.726 4.539 Accommodation Govemance costs 173.976 173,976 hAission and Ministy 2024 Total fvnols 2024 Staff costs Office costs Accommodalion Governance costs 97. t61 77,573 79.352 4.368 91,161 17,573 79,352 4.368 192,454 192,454 Page 18
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEPIIBER 2025 Independent oxamin8rfs remuneration The independent ex2minerfs remuneration amounts to an independent examiner fee of £2.880 (2024 - £2. 700). and accounting and laxalion serwces of of £1.200 (2024- £1.4401. 10. Staff costs 2025 2024 Wages and salaries Social securty costs Contribulion lo defined conlribulion pension 5themes 199,050 11,525 8.647 176,828 5,914 5, 756 219222 t88.558 The average number of persons emplOd by the Charity during the year was as follows". 2025 2024 Ministy staff Operations staff 11 12 No employee received remuneration amounting to more than £60,0(K) in either year. 11. Trustees. remuneration and expenses As pemiilied by the Church's constitution, remuner*ion was paid to Trustees for ministerial work within the Church. Rev Alan Brand. Rev Joanna Hellenbrand and Victoria Baker reiVed a salary of £31.226 {2024 - £11.400I, £25,758 (2024 - £20.419) and £Nil12024 - £12.852} respgctively and We reimbursed £899 12024 £1.889}. £6.778 {2024 - £7.059} and £Nil 12024 £1.6301 respectively for travel and subsistence expenses, housing and phone contributions. In addition. the Church made contributions into a Baptist pension scheme for Rev Alan Brand & Rev Joanna Hellenbrané amounting to £6,864 12025 - £3,973}. The Church also made pension contributions of £Nil12024- £522) to Victoria Baker. Of people connected tD the Trustees. Catherine Bannister the Parish Nurse who is married lo the Trustee Graham Bannister, was remunerated accordingly. Of grants made lo instilulions wth connBcted Trustees, £1,500 was paid lo CAP in Soulhend of whom Rev Joanna Hellenbrand, a Trustee of the church, is also a Trustee army £750 was paid to Reach Out To The Child of thom Yolander Sayer. a Tnjslee of the church, is also a Trustee. Page 19
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 11. Trustees. remuneratlon and expenses (contlnued) The aggregate lolal of unreskncted donations recewj by Ihe Charity from its Trustees amount lo £20,76312024- £16.187>. During the year retirement benefrts were arning to 2 Ttustees 12024 - 21 in respect of defined conlributs'on pension schemes. 12. Tangible fixed assets Freehold Fixtures and property fittlngs Total Cost or valuation At 1 January 2025 Addilrons Disposals 2,841.807 389.284 3.574 {18,050) 3.231,091 3.574 (18.050) Al 31 December 2025 2.841.807 374,808 3,216,615 Depreciation Al 1 January 2025 Charge for the year On disposals 1.163,047 55.236 327.639 11,057 (18.0501 1,490,686 66,293 118,0501 Al 31 December 2025 1,218.283 320.646 1.538.929 Net book value At 31 December 2025 1,623,524 54.162 1.677.686 At 31 December 2024 1,678, 760 61.645 1,740.4Q5 Page 20
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 13. DEbtors 2025 2024 Due after more than one year Olher deblors 2,502 2.502 Due wtthin one year Trade debtors 9.678 7,910 1,668 21,577 Other debtors Prepayments and accrued income 24083 33,761 33.657 14. Current asset investments 2025 2024 Lisleé investments Unlisted investments (liquid> 135.939 121,285 209,268 135,939 330,553 15. Credllors: Amourts falling due wlthin one year 2025 2024 Trade creditors Other laxalion and social 5urity Pension fund loan payable Other creditors Accnjals and deferred income 6.437 2.125 490 20 5,164 4,859 3,084 398 20 3,655 14.236 12,D16 Page 21
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 202S 16. Statement of funds Statement of funds- current year Balance at 31 Gainsl December (Losses) 2025 Balancg at 1 January 2025 Transfers inlout Income Expenditure Unrestrfcted funds Designated funds Fellowship Fun Premises Improvement Fund Book Shed 2.261 (1,006} 1.255 50,858 4493 11.797) {565) 49.143 5,628 1.700 57,612 1,782 (3.368) 56.026 Balance at 31 Gainsl December (Losses) 2025 Balance * 1 January 2025 Transfeb3 inlout Income Expenditure General funds General Fund 342,505 297,173 (347.7611 170) 13,455 305.302 Land and Building Fund 1.927AOO {55,236) 1,872.164 2.269,905 297,173 1402.997) {701 13.455 2.177.466 Total Unrestricted funds 2,327,517 298.955 1406.3651 (70) 13.455 2.233.492 Page 22
SHOEBURYNESS AND THORPE BAY WTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 16. Ststement of funds {continued) Balance at 31 Gainsl December (Losses) 2025 Balance at 1 January 2025 Transfers inlout Income Exponditure Restricted funds Saturday Club Christmas Garden S.H.A.R.E {incorporalir Parish Nursing) Match 17 Parish Nursing 2025 Grant Nomian Garon Children & Families 519 10 (529) 157) (47) 47 1,489 $56 19051 (1.5391 1,140 2,110 17,183 3.000 17,230) {1.8481 9,953 1,152 421 330 Parish NursiThJ 2024 Grant Community Hospitality Munch Youth Fund Heart Edge Singing For The Brain 5,771 (5.685) 86 827 1897} 70 113 113 (1,5001 (1801 2,215 2.035 (499) You Wellbeing Food Bank (1,976) 112.079 (6,326 3.482 3,585 3.223 12.441 5,820 Future Ministry ECO Church Garfield Fund 184 1,809 5.000 (3.191 24151 46.337 (44,579) 70 25.979 Balance at 31 Doc8mber 2025 Balance at 1 January 2025 Transfers inlout Gainsl (Losses) Income Expenditure Total of funds 2.351,66B 345292 {450.944) 13,455 2.259A71 Page 23
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 16. Statement of fvnds Icontlnued) Statement of funds - prior year BalanG& al 31 December Balance al l January 2024 Gain (Losses) Income Expenditure 2024 Unrestrlcted funds Designated funds Fellowship Fund Premises Improvement Fund Book Shed 3.286 52.408 3.052 (1,025) (6.550) (548J 2,261 50,858 4,493 1,989 58. 746 6.989 (8, 123) 57,612 Balance al 31 December 2024 Balance al l January 2024 Gain (Losses) Income ExpenLliture General funds General Fund 204.856 1.982.636 266,581 (332,782) (55.236) 203.850 342.505 1,927.400 Land and Building Fund 2. 187.492 266.581 (388.018) 2Q3.850 2.269,905 Total Unrestrlcted funds 2.246.238 273.570 (396. 141) 203.850 2.327,517 Page 24
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 16. Statement of funds (continued) Balance al 31 Dec8mber 2024 Balance 81 l J8nu8ry 2024 G2in (Losses) Income Expenditure RostTiCted funds Saturday Club Christmas Garde S.H.A.R.E lineorporating Parish Nursing) Malch 17 Parish Nursing 2025 Grant Youth Camp Norman Garon Childrer) & Families Parish Nursing 2024 Grant Communty Hospilalily Munch 869 15 250 250 (365) {193) (203) 519 57 47 2.196 5.188 &360 1,862 62 710 (7.417) (1.539) (5,360) (4,621} (62) (79) (229) {630) (2.758) 3,649 2.759 421 5. T71 630 2,663 2.215 1.985 3.635 1.567 11.571 116 206 113 Heart Edge Singing For The Brain Youth Wellbeing Fo(MJ Bank Future Ministry ECO Church 2,215 499 5.458 3.223 506 (1.536) (4,940) {11,244J (19.978) 6.763 12.900 8,913 184 39.289 40,Q16 (55. 154) 24,151 Balance al 31 December 2024 8alance al l January 2024 GainFJ (Losses) Income Expenditure Total of funds 2.285,527 313,586 (451.295) 203.850 2.351,668 Page 25
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2025 17. Summary of funds Summary of funds - current ytsr Balance at 31 Gainsl December (Losses) 2025 Balance at I January 2025 Tralfer9 inlout Income Expenditurè Designated funds General funds Sl,612 2.269.905 1,782 297.173 13,368) (402.997) 56.026 2,177.466 1701 13.455 Restricts funds 24151 46.337 (44.579> 70 25.979 2,351,668 345,292 1450,944) 13,455 2,259,471 Summary of funds - Prior year Balan al 31 December 2024 Balan al 1 January 2024 Gain (Losses) Income Exppndilure Designaled funds General funds Reslricled funds 58.746 2.187.492 39.289 {8. 123) (388.018) (55.154) 57,612 2,269.905 24,151 266.581 40.016 203.850 2.285.527 313,586 (451,295J 203.850 2.357,668 18. Analysis of nel assets between funds Analysis of net assets between funds - CUTrent year Unrestricted Restrictod funds funds 2025 2025 Total funds 2025 Tangible fixed assets Curr8nt assets Creditor5 due wthin one yEar Difference 1,677,041 570.757 {14.236} (70} 645 25.264 1.677.686 596,021 {14,236) Total 2,233.492 25,979 2,259,471 Page 26
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 18. Analysls of net assets belween funds Icontinuedl Analysis of net assets between funds- prlor year UnrestriGted funds 2024 Reslricled funds 2024 Total fvnds 2024 Tangible fixed assets Dèbtors éue after more than one year Current assets Creditors due within one year 1.738.221 2,502 598.810 (12.016) 2,184 1, 740.405 2,502 620.777 (12.016) 21,967 Total 2.327.517 24, 151 2.351,668 19. Pènslon commitments The charity Dperates a defin contn'bulions pension scheme. The assets of the scheme are held separately from those of the charity in an independendy administered fund. The pension cost charge represents contributions pay3ble by the charity to Ihe fund and amounted lo £8,647 {2024 £5,75ei. Contributions totallirvJ £4 (2024 - £3981 were payable to the fund al the balan sheet dale and are included in creditors. Page 27