Company regislr*ion nurnber 07286282
Charity registration number 1136824
Mowbray Community Church
IA company limited by guarantee)
Annual Report and Financial Statements
For the year ended 31 March 2026

Mowbray Community Church
IA company limited by guarantee)
CONTENTS
Page
Reference and Administration Details
Trustees, Report
2105
Independent Examiner's Report
Statement of Financial Activities
Balancè Sheèt
Statement of Cash Flows
Notes to the Finan¢ial Slalements
1(k18

Mowbray Community Church
IA company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS
Charity name
Mowbray Community Church
Charity registration number
1136824
Company registration number
07286282
Registered office
Weslmoreland House
Westmoreland Street
Harrogate
HG1 SAT
Trustees
RAllen (appointed 19.1.261
B Coffman lappointed 19.1.261
D Collet (resigned 16.12.251
G Roberts Ichairl
R Rushmer
M Wingiave Iiesigned 19.1.261
M Wood (Treasurerl
Safeguarding officer
M Imngrave
Independent Examiner
Sarah Wearing FCA, DChA
HPH Chartered Accounlants
Conyngham Hall Business Park
Bond End
Knaresborough
HG5 9AY

MOWBRAY COMMUNITY CHURCH
FOR THE YEAR ENDED 31 MARCH 2026
TRUSTEES, REPORT
The Trustees of Mowbray Community Church are directors for the purposes of company law and
trustees for the purposes of charity law Ihereinafter referred to as'the Trustees l. The Trustees present
their report and accounts for Mowbray Community Church for the year 1 April 2025 to 31 March 2026.
GOVERNING DOCUMENT
Mayfield Community Church was incorporated as a company limited by guarantee on 16 June 2010,
company number 07286282, and received charitable status on 12 July 2010, charity number 1136824.
The company's name was changed from Mayfield Community Church to Mowbray Community Church
(the Charity) on 19 September 2011.
The governing document of the Charity is the Memorandum and Articles of Association dated 16 June
2010.
LEGAL AND ADMINISTRATIVE INFORMATION
This information is presented in pages 1 of the accounts.
OBJECTS OF THE CHARITY
The objects are the advancement of the Christian faith and the worship of God in the United Kingdom
and overseas by any means whatsoever and such other charitable purposes as shall further the
altainmenl of this object.
APPOINTMENT OF TRUSTEES
A person may be appointed lo the trusteeship by a resolution passed by the elders of MCC followed
by a period of consultation with the church members. The Trustees, when complete, consist of at least
five and not more than Iwelve individuals of whom al least five musl be elder-trustees and up lo
may be non-elders. New trustees are provided with an induction pack providing key information specific
to the Charity along with generic information produced by the Charities Commission on the
requirements and responsibilities of being a charity trustee.. specific training is also offered lo all new
trustees.
ORGANISATIONAL STRUCTURE
During the year, the Charity reslruclured Ils management and oversight. The Charity is now managed
by a Senior Leadership Team assisted by a Ministry team and a Facilities & Operations team. The
Trustees and Elders together constitute the Senior Leadership Team the Trustees remain responsible
for setting the charity's strategic aims and direction and agreeing appropriate future plans. Elders of
the church provide pastoral care and spiritual leadership. The Ministry team and Facilities & Operations
team are responsible for operational outworking on behalf of both the Trustees and Elders.
Remuneration of the charity's key management personnel is set by the Trustees and CPI is used as a
guide.
The Charity d￿$ not have a paid Fundraiser and there are no largeled fundraising Initiatives.
Fundraising activity Is mainly through individual gifts.
REVIEW OF AcTIV￿lEs DURING THE PERIOD
A full time Pastor was recruited at the start of the year, along with a part-lime Children Ministry lead, 8
full lime Youth Ministry lead and full time Head of Operations al various points during the year. This

MOWBRAY COMMUNITY CHURCH
FOR THE YEAR ENDED 31 MARCH 2026
TRUSTEES, REPORT
has resulted in the steady development and enhancement to all areas of our activities during this
period. During the period under review, we have been delighted to see a steady flow of new people
and families joining the church. It has been our privilege to host two Alpha courses throughout the year
and through this and other outreach initiab'ves we have seen had a positive response which means
more people coming to know Christ of which some have now been water baptised.
Our community outreach initiatives continue lo attract individuals to our building. Our ever-popular Tots
and Toys weekly sessions regularly attract over 50 children along with mothers and child-carers.
Our Easter and Christmas celebrations allracled capacity allendan¢es, and we were encouraged lo
see that the gospel message remains as attractive to so many people as il has throughout the ages.
With our investment this period Into our Children and Youth ministries, we have been encouraged by
the response and enthusiasm, and we have seen a growth in number of young people attending our
activities.
FUTURE PLANS
With a full complement of staff, the focus now Is in developing a long-term development vision for the
church with a view to strengthening and growing our church community, developing our mission work
within the local community and disciplining those yet to hear about our faith beyond our immediate
neighbourhood.
PUBLIC BENEFIT
Public benefit is provided through the leaching of the Christian faith, mentoring of adults and children
and engagement in the services highlighted above. In addition lo the spiritual and etemal benefit of
such teaching and mentoring, the core principles al the heart of the Christian faith should, when
implemented, lead lo conslruclive and progressive engagement of those mentored with the wider
community.
We have referred lo the public benefit guidance contained in the Charity Commission's general
guidance on public benefit when reviewing our objectives and in planning our future activities. The aims
of Mowbray Community Church are undertaken specifically to ensure the charitable objects meet the
public benefit requirement and the Charib'es Act 2011.
VOLUNTEERS
The Church also benefits greatly from the involvement and enthusiastic support of its many volunteers.
In accordance with Charities SORP, the economic contribution of general volunteers is not recognised
in the accounts. The trustees would though take this opportunity to thank sincerely the many church
members who give tirelessly and generously their time and resources. Without these faithful
individuals, we could not achieve all that we are able or wish lo do.
FINANCIAL REVIEW
Financial support for the activities that help the Charity achieve its objects continues to be drawn almost
exclusively from voluntary donations by members of Mowbray Community Church, including Gift Aid
which is added to eligible gifts. Donations have been given at considerable personal sacrifice and the
Trustees are firmly of the view that voluntary donations will continue lo meet the Charity's on-going
requirements. Financial issues are not the major regulator of the Charity's activities and the Trustees
are determined lo continue lo develop the work of the Charity consistent with ils objects and May al
times, in faith, go ahead of the apparent financial resources. Although, at times, this approach is likely
to stretch the resources and commitment of the church members, this is not considered to be
imprudent.

MOWBRAY COMMUNITY CHURCH
FOR THE YEAR ENDED 31 MARCH 2026
TRUSTEES, REPORT
Currently we support a full-time Pastor, Youth Ministry lead and Head of Operations and a number of
parl-time staff including a CAP Centre Manager, two CAP Debt Coaches, Children's Worker, and
Operational support staff as well as cleaning staff. We have a vision for increasing our activities
anlicipaling ongoing generous support financially by our members, who share the ambrtion, to achieve
our goals. This is all part of our ambition lo raise our profile, improve our pastoral ministry and widen
our influence in Harrogale driven by our determination to advance The Fa((h locally.
RESERVES POLICY
The Charity has an approved reserves policy for retaining the level of readily accessible funds within
its unrestricted reserves lo mib'gate financial and operational risks, ensuring that the work of the Charity
is sustained with minimal disruption and where necessary to provide short term funding for new
projects. The reserves policy is set out in note 11.
Reslricled reserves represent income received but not yet expended in accordance with the donors,
wishes. Where donations are given lo fund a multi-period project, these are recorded in the period
when the donation is received or receivable.
The expenditure for reslricled funds is recorded in the period where the funds are used forthe restricted
purpose. The Trustees will review the policy at least annually in order lo consider the needs and
appropriate size of designated reserves for specific future uses, as well as maintaining sufficient other
unrestricted funds for contingency purposes.
The Charity seeks lo maintain cash reserves of at least £25,000 which represents approximately four
weeks, expenditLJre. 11 also recognises that from time lo time this amount will not necessarily be
identifiable bul is confident that the nature of ils membership is such that this amount could be made
available should extreme circumstances ever demand such. At the year end the free reserves of the
Charity were £108,109 {2025- £156,569).
The to181 funds held by the charity 8t 31 March 2026 was £1,100,68812025 £1,164,459) Restricted
funds totalled £3,61712025 - £7501 and designated funds lotalled £988,981 12025- £1,007, 1401 which
equals the property net book value after deducting the Charity Bank loan secured against it.
GOING CONCERN
The accounts have been prepared on a going concern basis as the Charity has sufficient funds lo meet
its liabilities as they fall due and expenditure is not aulhorised unless sufficient funds are in place.
RISK MANAGEMENT
The Trustees have inlroduTrd a formal risk management prO￿sS to assess risks lo the Charity and
implement risk management strategies. This involves identifying the major slralegic, business, and
operational risks the Charity faces, priorilising them in terms of potential Impact and likelihood of
Occurren￿ and identifying means of mitigating the risks. This is an on-going process, with the risk
register being updated on a regular basis.
The significant risks identified by the Trustees were".
Safeguarding The Charity recognises the importance of ensuring that the appropriate procedures
and oversight are in plaTr to ensure the health and safety of young people and vulnerable adults in its
care.

MOWBRAY COMMUNITY CHURCH
FOR THE YEAR ENDED 31 MARCH 2026
TRUSTEES, REPORT
Economy- There is a risk that due lo the sizeable disruptions to the world economy created by events
beyond these shores will have an impact on our incredibly generous donors. The Trustees maintain a
closewatch on the Charity's main income stream and consider adjusting its expenditure as appropriate.
TRUSTEES, RESPONSIBILITIES
The Trustees are responsible for their annual report and for the preparation of the financial statements
for each financial period which give a true and fair view of the slate of affairs of the Charitable Company
as al the end of the financial period, and of the incoming reSoUr￿S and application of them for that
period. In preparing those financial statements, the Trustees are required to..
select suitable accounting policies and apply them consistently.,
make judgements and estimates that are reasonable and prudent",
prepare the financial statements on the going-concern basis unless it is inappropriate to
assume that the Charity will continue on that basis,.
observe the methods and principles in the applicable Charities SORP., and
stale whether applicable accounting standards have been followed, subject to any material
departures that musl disclosed and explained in the financial slatemenls.
The Trustees are responsible for keeping proper accounting records which are sufficient lo show and
explain the Charitsble Company's Iransacts'ons and to disclose with reasonable accuracy at any time
the financial position of the Charitable Company and to enable them to ensure that any slalements of
account comply with the requirements of the Companies Act 2006. They are also responsible for
safeguarding the assets of the Charitable Company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Each Trustee has taken the steps they ought lo have taken as a Trustee in order to make themselves
aware of any relevant information and to establish that the Charity's Independent Examiner is aware
of that information. The Trustees confirm that there is no relevant information that they know of and
which they know the Independent Examiner is unaware of.
This report has been prepared in accordance with the small companies, regime under the Companies
Act 2006.
Approved by the Board and signed on ils behalf by..
Matt Wood, Trustee
11 May 2026

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
MOWBRAY COMMUNITY CHURCH
I report to the Charity truslees on my examinalion of the accounls of the Company for the year
ended 31 March 2026, which are set out on pages 6 10 17.
This report is made solely to the Charitable Company's trustees, as a body, in accordance with
Chapter 3 of Part 16 of the Companies Act 2006 and the Charitable Company s trustees as a body in
accordance wth section 154 of the Charities Act 2011. My independent examiner's work has been
undertaken so that I might stale to the Charitable Company's Iruslees those matters l am required to
state to them in an independent examiner's report and for no other purpose. To the fullest extent
permitted by law, I do not accept or assume responsibility to anyone other than the Charitable
Company, the Charitable Company's members as a body and the Charitable Company's trustees as
body for my independent examiner's work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the Charity's Trustees of the Company {and also its directors for the purposes of company
law) you are responsible for the preparation of the accounts in accordance with the requirements
of the Companies Act 2006 {'the 2006 Acl,).
Having satisfied myself that the accounts of the Company are not required to be audited under
Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my
examination of your charity's accounts as carried out under section 145 of the Charities Act 2011
('the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity
Commission under section 145151 {b) of the 2011 Act.
Independent examiner's statement
Since the Company's gross income exceeded £250,000 your examiner must be a member of a
body listed in section 145 of Ihe 2011 Act. I confirm that l am qualified to undertake the
examination trkcause l am a member of The Institute of Chartered Accountants in England and
Wales, which is one of the listed bodies.
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".
accounting records were not kept in respecl of the Company as required by section 386
of the 2006 Acl., or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the accounling requirements of section 396 of the 2006
Act other than any requirement that the accounts give a 'true and fair view which is nol a
matter considered as part of an independent examination., or
4. the accounts have nol been prepared in accordance wilh the methods and principles of
the Statement of Recommended Practi￿ for accounting and reporting by charities,
applicable to charilies preparing Iheir accounts in accordance wilh the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102}.
I have no COn￿rnS 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.
HPH, Chartered Accounlanls
Conyngham Hall Business Centre
Bond End
KNARESBOROUGH
HG5 9AY
Sarah Wearing, FCA, DChA
11 May 2026

MOWBRAY COMMUNITY CHURCH
{A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 31 MARCH 2026
Unrestricted Restricted
funds
funds
Total
2026
Total
2025
Note
INCOME
Donations
270,383
14,805
285,188
265,687
Other trading activities
Rent Received
other
2,595
2,595
3,015
1,779
TOTAL INCOME
272,978
14,805
287,783
270,481
EXPENDITURE
Charitable activities
339,618
11,938
351,556
263,438
TOTAL EXPENDITURE
339,618
11,938
351,556
263,438
Net expendlture
166,640)
2,867
163,7731
7,043
Transfers between funds
11
Net movement in funds
166,640)
2,867
163,7731
7,043
Reconciliation of funds
Total funds brought forward
1,163,709
750
1,164,459
1,157,416
Total funds Carrled forward
12 £ 1,097,069
£ 3,617
£ 1,100,686
£ 1,164,459
All aclivilies derive from continuing operations.
The notes on pages 10 to 18 form part of the accounts.

MOWBRAY COMMUNITY CHURCH
{A company limited by guarantee)
BALANCE SHEET
AS AT 31 MARCH 2026
Note
2026
2025
FIXED ASSETS
Tangible Assets
1,278,658
1,317,193
CURRENT ASSETS
Debtors
Cash al bank and in hand
14,761
112,564
14,210
147,120
14
127,325
161,330
LIABILITIES
Creditors.. amounts falling due
within one year
137,0831
127,1001
NET CURRENT ASSETS
90,242
134,230
TOTAL ASSETS LESS CURRENT LIABILITIES
1,368,900
1,451,423
LIABILITIES: amounts falling due
after more than one year
io
1268,2141
1286,9641
TOTAL NET ASSETS
£ 1,100,686
£ 1,164,459
THE FUNDS OF THE CHARITY
Restricted Funds
Unrestricted Funds
Designated Funds
Undesignated Funds
3,617
750
11
988,961
108,109
1,007,140
156,569
TOTAL FUNDS
£ 1,100,686
£ 1,164,459
For the financial year ended 31 March 2026, the Charity was entitled lo exemption from audit under section 477 of
the Companieg Act 2006 relating to gmall companies. The Members have not required the Charity to obtain an audit
of its accounts for the year in question in accordance with section 476. The Directors acknowledge their
responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation
of accounts.
The financial statements have been prepared in accordance with the special provisions of Part Vll of the Companies
Act 2006 relating to small companies.
The notes on pages 10 to 18 form part of the accounts.
These financial statements were approved by the trustees on 11 May 2026 and signed on its behalf by..
M. Wood- Director and Trustee

MOWBRAY COMMUNITY CHURCH
{A company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2026
2026
2025
Not cash provided by operating
activities {Note 13)
7,864
96,566
Cash flows from investing activities
Purchase of property, plant and equipment
Net Cash provided by investing activities
Cash flows from financing activities
Repayments of borrowings
142,4201
{44,5301
142,4201
{44,530}
Change in cash and cash equivalents in the year
134,5561
52,036
Cash and cash equivalents al beginning of the year
147,120
95,084
Cash and Cash equivalents at end ofthe year (Note 141
£ 112,564
£ 147,120
The notes on pages 10 to 18 form part of the accounts.

MOWBRAY COMMUNITY CHURCH
{A company limited by guarantee)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
GENERAL INFORMATION
The Charitable Company is a private company limited by guarantee, which is incorporated and registered in
England and Wales {no.072862821.
The address of its registered office is Weslmoreland House, Vveslmoreland Street, Harrogate, HG1 SAT.
Trustees guarantee to pay up to £1 of costs and liabilities incurred, if the Charity were to be dissolved.
ACCOUNTING POLICIES
2.1 Basis of preparation of accounts
The financial statements have been prepared in accordance with Accounting and Reporting by Charities".
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) {effective 1 January 20191
(Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 1021 and the Companies Act 2006.
In pieparing the accounts, the trustees have considered whether in applying the accounting policies required by
FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. There were no
material adjustments lo the comparative figures.
Mowbray Community Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities
are initially recognised at historical cost or transaction value unless olhetwise staled in the relevant accounting
policy nolelsl.
2.2 Going Concern policy
The Trustees have a reasonable expectslion that the Charitable Company has adequate resources to continue
in operational existence for the foreseeable future. For long term finance they rely on a bank loan, disclosed in
note 10. They continue to adopt the going concern basis of accounting in prepating the annual financial
statements.
2.3 Fund accounting
The Trustees have a defined policy for identification of different types of income..
al Designated funds are unrestricted funds sel aside at the discretion of the Trustees, for specific purposes.
bl Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is
restricted to that area or purpose.
cl Unrestricted funds are general funds that are available for use at the Trustees, discretion in furtherance of
the objecb'ves of the charitable company.
Further detailg of each fund are disclosed in note 11.
2.4 Financial Instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised al transaction value and subsequently measured at their
settlement value.
10

MOWBRAY COMMUNITY CHURCH
IA company limited by guarantee)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
ACCOUNTING POLICIES Icontinuedl
2.5 Income
All income is recognised in the slalement of financial activities when the conditions for re￿Ipl have been mel
and there Is reasonable assurance of reTript. Except for the following..
Donations are recognised where there is entillemenl, ￿rtainlY of re￿Ipl and the amount can be measured
with sufficient reliability.
Income from lax reclaims are included in the ststemenl of financial activities at the same lime as the gift
which they relate.
Investment income is recognised on a receivable basis.
2.6 Expenditure
Expenditure is included in the Slalemenl of Finanoial Activities on an accruals basis. Costs are allocated on
the following basis..
Cost of generating funds
Charitable activities
Support costs
8CtU81 cost basis.
actual cost basis except for those included in support costs.
allocated lo charitable activities on an equal basis.
2.7 Tangible fixed assets and depreciation
Fixed assets for use by the Charity are capitalised at cost, for items above £2,000. Donated assets are
valued al market value on donation. They are slated in the accounts al cosvoriginal value less depreciation.
Depreciation is calculated lo write off the cost or valuation of fixed assets, less their estimated residual value,
over their expected Ljseful lives on the following bases..
Land and buildings
50 year slraighl line basis
Fixtures, fittings and equipment
10 year slraighl line basis
Plant & Machinery
10 year straight line basis
Computers & IT
4 years straight line basis
2.8 Debtors
Trade and other debtors are recognised at the selllemenl amount due after any trade discount offered.
Prepayments are valued al the amount prepaid after taking account of any trade discounts due.
2.9 Cash at bank and In hand
Cash al bank and cash in hand includes cash and any short term deposit accounts with a maturity of three
months or less from the dale of opening.
2.10 Creditors and provisions
Creditors and provisions are recognised where the Charity has a present obligation resulting from a past
event that will probably result in the transfer of funds lo a third paty and the amount due lo settle the
obligation Can be measured or estimated reliably. Creditors and provisions are normally recognised al their
selllemenl amount after allowing for any trade discounts due.
2.11 Penslon costs
The Charitable Company operates a defined contribution pension scheme and pays into personal pension
plans. Contributions are charged in the Slalement of Financial Activities as they become payable in
accordance with the rules of the scheme.
11

MOWBRAY COMMUNITY CHURCH
{A company limited by guaranleel
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
3 DONATIONS
Unrestricted
Funds
2026
Restricted
Funds
2026
Total
Funds
2026
Total
Funds
2025
Appeals and donations
Grant income
Gifl lax reclaimed
233,079
10,805
4,000
243,884
4,000
37,304
231,006
3,500
31,181
37,304
£ 270,383
£ 14,805
£ 285,188
£ 265,687
In 2025 £11,365 of donations were restricted.
4 TOTAL STAFF COSTS
2026
2025
Wages and Salaries
Social Security Costs
Employer Pension Contributions
167,108
6,621
2,359
68,966
612
£ 176,088
£ 69,578
No employee earned £60,000 per annum or more in the year.
Number of employees
The average number of employees during the year were..
2026
2025
Charitable activities
13
10
13
10
The number of employees on the payroll as at March 2026 was 13 (2025- 101.
2026
2025
Tot81 emoluments paid to the key management personnel
5 TRUSTEES. REMUNERATION AND EXPENSES
During the year no remuneration or other reimbursed expenses were paid to the trustees12025- £nil}.
There were no other related party transactions during the year.
12

MOWBRAY COMMUNITY CHURCH
IA company limited by guarantee)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
ANALYSIS OF EXPENDITURE
Unrestricted
Funds
2026
Restrl¢ted
Funds
2026
Totsl
Funds
2026
Total
Funds
2025
6.1 Charltsble actlvltles
Youth ministries
Community work
Missionary
Teaching and Evangelism
Employment costs
Recruitment
Depreciation of freehold property
Depreciation of fixtures and fittings
Support costs
3,785
21,343
37,737
5,447
172,088
7,386
36,078
1,707
54,046
3,785
21,343
44,925
5,447
176,088
7,386
36,078
2,457
54,046
19,025
28,232
41,743
7,188
4,000
69,578
36,078
2,163
66,619
750
£ 339,618
£11,938
£ 351,556
£ 263,438
In 2025 £19,957 of Charilable Activities were restricted.
6.2 Support costs
Rates
Light, heat and power
Insurance
Repairs and renewals
Telephone and internet
offi￿ expenses
Prinling, postage and stationery
Travel and subsisten
Accountancy fees
Legal and professional fees
Bank charges and interest
Loan interest
1,125
{1,7941
3,523
12,081
4,629
781
2,769
1,320
4,593
2,204
1,125
11,7941
3,523
12,081
4,629
781
2,769
1,320
4,593
2,204
996
11,155
3,281
10,239
3,271
954
1,903
5,319
2,317
98
27,086
22,813
22,813
£ 54,046
£ 54,046
£ 66,619
In 2025 £nil of support costs were restricted.
Accountancy fees includes..
Independent examination
Statutory accounts preparation
Payroll administration costs
1,320
1,545
2,498
1,439
1,125
£ 2,445
£ 5,482
13

MOWBRAY COMMUNITY CHURCH
{A company limited by guarantee)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
TANGIBLE FIXED ASSETS
Land &
buildings
Fixtures, fittings
& equipment
Totsl
Cost
Al 1 April 2025
Additions
1,803,877
168,950
1,972,827
At 31 March 2026
1,803,877
168,950
1,972,827
Depreciation
Al 1 April 2025
Charge for year
493,828
36,078
161,806
2,457
655,634
38,535
At 31 March 2026
529,906
164,263
694,169
Net Book Amounts
At 31 March 2026
£ 1,273,971
£ 4,687
£ 1,278,658
At 31 March 2025
£ 1,310,049
£ 7,144
£ 1,317,193
2026
2025
DEBTORS
Trade deblors
Prepaymenls and accrued income
Gift Aid
987
3,611
10,163
3,315
3,377
7,518
£ 14,761
£ 14,210
14

MOWBRAY COMMUNITY CHURCH
{A company limited by guaranleel
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
2026
2025
LIABILITIES.. Amounts falling due within one year
Trade creditors
Bank loans and overdrafts
Social security and other taxes
Accruals
Pension
Other creditors
21,483
4,052
3,947
747
6,854
22,339
490
4,129
142
£ 37,083
£27,100
2026
2025
10 LIABILITIES.. Amounts falling due after more than one year
Bank loans and overdrafts
268,214
286,964
£ 268,214
£ 286,964
After more than five years by instalments
164,981
187,528
£ 164,981
£ 187,528
Bank loans and overdrafts
Within one year
Within two to five years
After more than five years
21,483
103,233
164,981
22,339
99,436
187,528
£ 289,697
£ 309,303
The total bank loan of £289,69712025 - £309,303) is secured on the property, Westmoreland House. The loan
represents 230/0 {2025- 24Q/o) of the value of the propety against which it is charged.
15

MOWBRAY COMMUNITY CHURCH
IA company limited by guarantee)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
11 FUNDS
Balance at
1 April 2025
Income
Expenditure
Transfors
Balance at
31 March 2026
Restricted Funds
Mission Partners
Evangelism Trailer
14,805
{11,1881
17501
3,617
750
750
14,805
111,9381
3,617
Unrestricted Funds
Designated
Property Fund
1,007,140
160,5981
42,419
988,961
1,007,140
160,5981
42,419
988,961
Undesignated
Free resetves
156,569
272,978
1279,0191
142,4191
108,109
Total Unrestricted Funds
1,163,709
272,978
1339,6181
1,097,069
Total Funds
£ 1,164,459
£ 287,783
£1351,5561
£ 1,100,686
Balance at
1 April 2024
Income
Expenditure
Transfers
Balance at
31 March 2025
Restricted Funds
Mission Partners
Life Skills
Evangelism Trailer
Youth Ministries Events
Community Outreach Events
Overseas Mission Aid
Fellowship Fund
2,480
3,500
14,5481
19,7741
12501
13,0951
11,0901
2,068
922
5,352
1,000
750
3,095
1,090
1,200
11,2001
6,352
11,365
119,9571
2,990
750
Unrestricted Funds
Designated
Property Fund
Billboard campaign
1,028,026
1,903
165,0741
44,188
11,9031
42,285
1,007,140
1,029,929
165,0741
1,007,140
Undesignated
Free reserves
121,135
259,116
1178,4071
145,2751
156,569
Total Unrestricted Funds
1,151,064
259,116
1243,4811
12,9901
1,163,709
Total Funds
£ 1,157,416
£ 270,481
£1263,4381
£ 1,164,459
The transfers in the year represent unrestricted income being used to support restricted and designated
projects or monies allocated by trustees for specific designated purposes.
16

MOWBRAY COMMUNITY CHURCH
IA company limiled by guarantee)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
11 FUNDS Icontinuedl
The truslees recognise Ihe importance of establishing a reserves policy in line with the Charities Commission's
CC19 Charity Reserves.. building resilience.
The Charity will keep under regular review the level of its reserves and its reserves policy and will review this
policy at least annually. The Charity will continue to run its finances in an efficient and cosl-effective manner with
the objective of maintaining a balanced budget and lo gel the maximum value from Charity expenditures.
However, the Charity recognises that there are inherent uncertainties in the budgeting process and that prudent
financial management may require the maintenance of unrestricted reserves in certain circumstances.
The Charity has identified through a risk review process Ihal il may have lo hold reserves for designated
purposes. The level of each designated reserve is reviewed on an annual basis.
Designated Funds
The Property Fund represents the nel book value of the Church and integral fixtures and fittings, which are held
lo enable the Ch8rit8ble Company lo achieve ils Charitable objects, less loan$ against these assets.
Restricted Funds
The Evangelism Trailer fund was money received for a trailer, which has been included in fixed assets and
depreciated in the year.
12 NET ASSETS BY FUND
Undesignated
Fund$
Designated
Funds
Restricted
Funds
Total
Funds
Current year
Tangible Fixed Assets
Current Assets
Current Liabilities
Long-term Liabilities
1,278,658
1,278,658
127,325
137,0831
1268,2141
123,708
{15,6001
3,617
121,4831
(268,2141
At 31 March 2026
£ 108,108
£ 988,961
£ 3,617
£ 1,100,686
Undesignated
Funds
Designated
Funds
Restricted
Funds
Totsl
Funds
Comparative year
Tangible Fixed Assets
Current Assets
Current Liabilities
Long-term Liabilities
1,316,443
750
1,317,193
161,330
127,1001
1286,9641
161,330
14,7611
122,3391
1286,9641
At 31 March 2025
£ 156,569
£ 1,007,140
£750
£ 1,164,459
17

MOWBRAY COMMUNITY CHURCH
IA company limited by guarantee}
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
13 RECONCILIATION OF CASH FLOWS FROM OPERATING ACTIVITIES
2026
2025
Net expenditure for the reporting period
Adjustments for..
Loan interest
Depreciation charges
Increase in trade and other debtors
Decrease in trade and other creditors
163,7731
7,043
22,813
38,535
15511
10,839
27,086
38,241
24,049
147
Net cash provided by operating activities
£ 7,864
£ 96,566
14 ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand
112,564
147,120
Total cash and cash equivalents
£ 112,564
£ 147,120
15 ANALYSIS OF CHANGES IN NET DEBT
At the start
ofyear
Cash-flows
At end
ofyear
Cash
Loans falling due within one year
Loans falling due after more than one year
147,120
122,3391
1286,9641
134,5561
856
18,750
112,564
121,4831
1268,2141
£1162,1831
£114,950)
£1177,1331
18