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 pU￿1C 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 Ic￿1 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 cornmen￿d 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, SerVi￿S 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 r￿ular
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 hOl￿ayS. On Christmas Day
we hosted a lunch for anyone in the community would otherwise be on their own. This was well re￿1Ve￿
arKI an irnportanl way OF supporting Irxal peO￿e 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
a￿1vibeS lo enable them lo experience and dev81op new skills.
We remain committed to S￿la1 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 diff￿￿11 to measure in tangible way5. such as people growing in their failh. or more
p￿pIe 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 ottr￿r 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 na￿nal 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 r￿erVe enquiries for hiring opportunitie5 and a￿ considering
options for extending the availability for evening hirer5.
In th8 autumn of 2025. in reCognit￿n 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 eM￿0yer.
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. foll￿ve￿ 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 Y￿th other ¢hurthes in Shoeburyness & Thorpe Bay area,
We Continue lo be open lo new ways of servirvJ our community alongside our Gu￿ent 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 appIl￿ble 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 reSOu￿e$, 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 eX￿ained 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 aPpI￿able 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 appE￿al￿e in the UK and Republic of Ireland
IFRS 102) in preference to the Accounliro and Reporting by Charities.. Statement of ReCOmme￿ed Practice
sued on 1 April 2c￿5 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 appliCa￿e requirements Con￿rnIng 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 be￿een 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
cu￿ent 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 Re￿bI￿ 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 Ir￿Me 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 inCu￿ed 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 rneasu￿d rdiably.
Tangible fixed assets are initially re¢ognised al cost. After recogr¢ilion. under th8 cost rnodel,
tangible f￿e￿ 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. Depre￿ation 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 adVar￿ed 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 PenS￿n 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 I￿al 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
d￿9c(l￿
2024
Gr8nl
fijr￿ln9 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 emplO￿d 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 re￿iVed 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 5￿urity
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
Tral￿fer9
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