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2025-09-30-accounts

Trustees’ Annual Report for the period

From: 1[st] October 2024 To: 30[th] September 2025

Charity name: Strood Gospel Mission Church (SGMC)

Charity registration number: 1137729

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 The principal purpose of the Church is
the advancement of the Christian faith.
SGMC may also advance education and
carry out other charitable purposes in
the UK and/or other parts of the world.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
Para 1.17 and
1.19
Regular public worship, prayer, bible
study, preaching, teaching and baptism.
Education and training for Christian and
community service. Giving and
encouraging pastoral care. Supporting
and encouraging social action.
Supporting and caring for the local
community.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The Trustees confirm that they have
complied with their duty to have due
regard to the Commission’s public
benefit guidance when exercising any
powers or duties to which the guidance
is relevant.

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 SGMC has continued to engage with the
local community in a safe, helpful and
encouraging way by running a myriad of
activities to help meet the needs of
people.
Our “Grassroots” project continues to
progress. It is a clothing (and other
small, non-electrical, household items)
project where items are donated, and
then made freely available to anyone.
Anyone can come into the church
building and take what they need, for
free. If they choose to make a voluntary
cash donation, these are collected and
100% of these donations are then given
to local good causes, such as
foodbanks and hospices. Over £2500 of
voluntary cash donations have been
given by members of the public since
the project began, and these monies
have been donated to five Medway-
based charities. SGMC covers all the
costs of operating the project. The
project continues to prove very
beneficial - recycling clothing and
goods that might otherwise go to
landfill; helping people, particularly
young families starting off in life, to
obtain what they need in difficult times
with cost-of-living pressures; and
channelling 100% of voluntary cash
donations to assist worthy local causes.
We also held our popular Christmas
Christingle and candle-lit Carol
Services, our family-friendly Christmas
Fayre, as well as providing a free
Christmas lunch on Christmas Day
itself, specifically for local people,
particularly those that find themselves
on their own.
Our “Hope Hut”, which is a converted
wheelie bin store placed outside the
church building, is a continuing talking
point within the community. The Hut
has a display inside with a perspective
front and lighting, and so the display is
visible 24 hours a day, with arresting
and colourful tableaux regularly
changed through the year.
Meal Club, which commenced a couple
of years ago, is a project we undertake,
working with volunteers from the Royal
Mail. The Club provides a free hot meal
to anyone that attends, and we also
open up Grassroots at the same time to

provide individuals with the opportunity to choose any items that they might need. We have a good following amongst the homeless community, and the Club is also popular with young mums and children, as well as more elderly residents, as it provides much needed social contact for those living alone. There are other activities for the community held in the church, almost every day of the week, including a Parents and Toddlers group, a coffee morning (Coffee Stop), a Quilting Group for those that enjoy sewing, quilting, crochet, embroidery, and Knit & Natter, an opportunity to chat and sew in a relaxed atmosphere at the Bread of Life café, near to the Church. These are in addition to our Sunday services (which include a Sunday School and a Bible Class) as well as a number of informal small groups that meet at various times during the day and evening to suit different working schedules, for bible study, prayer and pastoral support. We have also run a number of online “Alpha” courses throughout the year, to help those curious about understanding Christianity in more detail. SGMC was blessed to have three baptisms during the year, as well as two dedications. Our membership increased by 25%, and our wider fellowship also saw increased numbers.

Financial Review

Review of the charity’s
financial position at the end
of the period
Para 1.21 SGMC posted a modest surplus of
£3,053.74 for the financial year,
compared to a small surplus of £784.08
for the previous financial year. Total
income increased by 10.5%, compared
to 2023/24, principally due to an
increase in donations (up 14%), and
increase in the recovery of Gift Aid.
Total expenditure also increased, by
7.6%, primarily due to higher day-to-day
expenditure in running the church,
particularly utilities.
SGMC is the beneficial owner (subject to
the relevant trusts) of the church
building at Brompton Lane, as well as
the Manse, the legal title to which is held
by the Church’s custodian and holding
trustee, the Property Trustees. These
properties are together insured for
£2.02m.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 When setting and/or reviewing the
appropriate level of reserves, the
Church takes into account the level of
funds required to cover immediate
commitments and planned expenditure,
as well as an analysis of future needs,
opportunities, contingencies and risks
that are not likely to be met out of
forecast income, and the consequences
of not being able to meet them. At just
under £114,000, the level of reserves
covers just under 1.5 years of current
expenditure. In addition, the Church is
undertaking the process to convert
SGMC to a Charitable Incorporated
Organisation, for the benefits that brings
in being able to hold property in its own
right, and reduce charity trustee
unlimited liability. This will result in
additional expenditure, principally legal
costs, over the next few years to
complete these tasks. Given the above,
and in addition, given the ages of the
Church building and the Manse, and the
likely need of significant maintenance
expenditure over the coming years, as
well as the reliance on a relatively small
number of donors, the level of reserves
is felt appropriate to ensure that SGMC
can meet commitments when they fall
due.
Amount of reserves held Para 1.22 Total reserves have reduced from
£124,675.45 to £113,646.12, excluding a
reserve of £8,872.19 specifically
designated for use in Youth Work. In
addition, we also hold £8,679.49 in a
restricted legacy reserve, held in a
separate account, to be used for Mission
and Outreach. The reduction has been
due principally to the end of the Borstal
Secondment Agreement in September
2025. This agreement had been
providing additional funding of
approximately £37,000 spread over the
previous three financial years.

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)

Para 1.25
Constitution
How is the charity
constituted?
(e.g. unincorporated
association, CIO)
Para 1.25 Charitable Unincorporated Association
Trustee selection methods
including details of any
Para 1.25 Trustees are appointed and removed by
the Church Members, as detailed under
constitutional provisions
e.g., election to post or
name of any person or body
entitled to appoint one or
more trustees
the Constitution. This process is public,
clear and open, but the vote is
undertaken by way of a secret ballot of
the membership of the Church. The
Church membership will also vote for
the appointment to the roles of Minister,
Minister-in-Training, Church Secretary,
Church Treasurer, Elder and Deacon.

Reference and Administrative details

Charity name Strood Gospel Mission Church
Other name the charity uses N/A
Registered charity number 1137729
Charity’s principal address Brompton Lane, Strood, Rochester, Kent. ME2 3BQ

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body) entitled
to appoint trustee(if any)
Nigel Briston Deacon
Hayley Prestidge-
Briston
Minister
Stephen Gee Treasurer & Deacon
Diana Morgan Deacon
Rick Morgan Deacon
Femi Okanlawon Deacon
Marion Hollebon Deacon
Mark Wicker Deacon
Karen Charles Deacon

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Stephen Gee Position (e.g., Secretary, Treasurer, Deacon & Charity Chair, etc) Trustee Date

STROOD GOSPEL MISSION CHURCH

FINANCIAL STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2025

GENERAL RECEIPTS & PAYMENTS ACCOUNT

Note
Income
Sunday Offerings
Regular Giving
Rental Income
Designated Mission Giving
Sundry Income
Interest Received
Gift Aid Recovery
Borstal Secondment Agreement
Total Income
Expenditure
Payroll
College Accommodation & Travel (NAM’s Training)
Pastor’s Discretionary Fund
Tithe Fund
Mileage
Designated Mission Gifts
Outreach & Publicity
Training & Teaching Materials
Preaching Gifts
Ministry (incl Sundries)
Licenses & Website
Resources
Youth Work
Property Church
Property Manse
Property Bortsal
Utilities Church
Utilities Borstal
Total Expenditure
Net income / (expenditure) for the year
1
Transfers to/from Reserve Accounts
Balance at previous year end
Balance at current year end
2025
2024
3,342.50
5,322.60
37,684.61
30,606.47
13,799.24
13,513.80
311.91
833.56
1,628.51
2,451.70
5,891.57
3,903.03
7,432.23
12,506.77
5,562.61
12,506.77
82,597.34
74,700.54
36,439.61
34,961.43
676.10
648.10
750.00
750.00
3,592.90
3,072.94
-
311.91
1,457.92
600.00
75.00
1,263.91
554.72
1,752.93
300.90
4,206.74
1,226.21
13,826.00
6,962.01
5,546.74
-
833.56
986.03
50.00
150.00
1,021.87
515.30
1,630.80
173.20
4,465.31
3,729.19
12,809.88
5,373.73
2,745.12
79,543.60
73,916.46
3,053.74
784.08
-
-
26,667.01
25,882.93
29,720.75
26,667.01

Page 1 of 3

STATEMENT OF ASSETS AND LIABILITES AT 30 SEPTEMBER 2025

Note
Assets
Bank and other cash balances
Current Account
Reserves Account
Restricted Legacy Account (Mission)
Charity Bank Account
United Trust Account
Other monetary assets:
Debtors
Loans made
Gift aid claimed but not received
Investment Assets
Assets Held for Church’s own use
2
Total Assets
Liabilities
Current Liabilities
Long Term Loans
Pension Scheme liability
3
Other liabilities
Total Liabilities*
2025
2024
16,605.81
19,443.64
25,930.38
8,679.49
42,108.78
8,527.94
56,969.51
39,618.42
54,322.22
37,116.64
-
-
-
-
-
-
-
-
2,028,247
1,961,658
2,176,050.61
2,123,177.22
-
-
-
-
-
21.00
-
-
-
21.00

The accounts and statement of assets and liabilities relating to the year ending 30[th] September 2025 are as approved by the Charity Trustees, and by the Members at the AGM of 30[th] November 2025.

Signed: Stephen Gee, Treasurer, Deacon & Charity Trustee (authorised to sign on behalf of the Charity Trustees)

Date: 30.11.2025

NOTES TO THE ACCOUNTS

1. Basis of accounts

These accounts have been prepared on a ‘receipts and payments’ basis and in accordance with Section 133 Charities Act 2011.

2. Assets Held for the Church’s own use

The Church is the beneficial owner (subject to the relevant trusts) of the following assets, the legal title to which is held by the Church’s custodian trustee, the Property Trustees:

Page 2 of 3

3. Pension Scheme Liabilities

The Church is a participating employer in the Baptist Pension Scheme (“the Scheme”), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The assets of the Scheme are held separately from those of the Employer and the other participating employers.

The Scheme, previously known as the Baptist Ministers’ Pension Fund, started in 1925, but was closed to future accrual of defined benefits on 31 December 2011. Prior to this date the main benefit provided through the Defined Benefit (DB) Plan was a pension of one eightieth of final minimum pensionable income for each year of pensionable service together with additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable Income. Since 1 January 2012, benefits have been provided through a Defined Contribution (DC) Plan.

A formal valuation of the DB Plan as at 31 December 2019 was carried out by a professionally qualified Actuary using the Projected Unit Method. At the valuation date the market value of the DB Plan assets was £298 million, whilst the level of assets needed to pay benefits was £316m, giving a deficit of £18m (equivalent to a past service funding level of 94%). The Church and the other participating employers in the DB Plan were collectively responsible for funding this deficit. The next actuarial valuation of the DB Plan within the Scheme was due to take place not later than as at 31 December 2022. However, it was decided that the DB Plan would be wound up, and the process to wind it up was started with effect from 31 March 2024, and therefore no formal valuation took place.

Under the Schedule of Contributions, the Church made a monthly payment in respect of the DB scheme deficit, and historically these increased in line with increases in Minimum Pensionable Income. The Schedule of Contributions foresaw these contributions continuing until June 2026.

On 30[th] June 2022, the Baptist Pension Scheme signed an agreement with the insurance company Just Group (“Just”) to secure DB Plan members’ pension benefits. Just provided financial backing for all pensions provided through the Scheme’s DB Plan and following this transaction, the Scheme no longer had a shortfall. An updated Recovery plan was then signed in August 2022 under which recovery contributions from each participating employer in the DB Plan reduced to £1 per month from August 2022.

In October 2024, Just completed a buy out of the liabilities of the closed defined benefit scheme. From that date any remaining liability of the participating scheme members to the defined benefit scheme ceased and the £1 per month deficit contributions payable by the participating employers which were agreed in the recovery plan approved in August 2022, also ceased from that date. Administration of the closed defined benefit scheme transferred from the pension trustees to Just from that date.

Section 28.11A of FRS 102 requires agreed deficit recovery payments to be recognised as a liability. The present value of the agreed deficit contributions were fully extinguished once the buy out was completed by Just in October 2024.

Page 3 of 3

Independent examinerfs report on the accounts CHARITY COMMISSION FOR ENGLAND AND WALES Section A Independent Examiner's Report Report to the tr￿*¢ members of Strood Goq)el MISS￿ Churth On accounts for the year ended 30 September 2025 Charity no (rf any) General Receipts & PayTr￿nts A(Lount. Stst￿nt of Assets and Liabilities and Notes to ￿ Ac¢cxJnts 1-3 1137729 Set out on pages Respective responsibilities of trustees and examiner The tharitys trustees are reswnsble hr the preparatK)n of the accounts. The chartty's trustees consider that an audit is not required for this year under section 144 of the Chartbes A£t 2011 (Yhe CharTties Act") and that an independent eXaMinat￿n needed. It is my responsibilty to." examine the accounts under section 145 of the Chaiities Act, to follow the prctedures laid down in the general Directions given by the Charity ConM71iSs￿n (utmler section 145(5}Ib) of the Charities Act. and to state whether particular mattets have ctsme to my attention. asis of independent My e￿ni￿alK¥n vras ￿rried oui in accordan￿ wÈth gene￿1 Directions given examinevs statemènt by the Chanty Commission. An examination includes a review ofthe aixounting records kept by the charty and a ￿mpariS0n of the ac(J)unts presented with those records. It also includes consideratK)n of any unusual items or dwlosures vi the accounts and seeking explanations from the tTUStees (xinceming any such rngtters. The pro￿dUteS undertaken do not provhle all the e￿den￿ that would be required in an audÈt, and consequenty no opinv)n i8 given as to whether the accounts present a Irue and faif view and the report is limit&J to Ihose matteps set out in the statement below. Independent In connethon with my eXaMinat￿n. no mtter has come to my attention examinerfs statsment 1. which gives reasonable cause to t￿lIeVe that in. any nElerial respert the requirements: to keep aCcoUnt￿g reco￿$ in accortsnce wth section 130 of the Charrttes Art." and to prepare accounts vthich acwrd wtth the accounting records and compty with the a0￿UntIng requirenEnts of the Charities Act have not been met or 2. to which. Thi m n, attentDn sFK)uld be drawn in order to enab￿ a proper un accryjnts to be reached. Signed: Dats: 31 March 2026 Name: Lionel Robbins Relevant professional qualification{s) or body lrfany): IER