FOREFRONT COMMUNITY CHURCH Registered Charity Number: 1139006 UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Content5 Page Trustees, Report Independent examinerfs report Receipts and payments account 11 Statement of assets and liabilities 12 forefrontcommunitychurch
Trustees. Annual Report for the period From 01 2026 To 31 12 Section A Reference and administration details Charlty nam• Forefront Communty Church other names charlty18 known by Reglstored eharlty number (If any) 11390( Charlty's prlncipal address 42 Fore Street Chard Somarsot Postcode TA20 1QA Names of the charlty I$t08S who manage the charlty Tru•ts• n•m• Offi¢• IM•nyi Dats• •ctsd K notfor*hol• yr Name of lor bodyi enutlod to appolnt truBte• IW Mrs A Brister Mr M Brister Mrs J Bristow Chaimian (to 24111125) Mr D Burfield Ms L Dimon Ms D Farringdon Mrs W Green MrJ Kerr Treasurer Mr N Marsh 10 Mr S Thurbon Acting Chair (from 24111125) Mr V Basso Appointad 05 Jan 2025 12 13 Names ol the trustees for the charlty, If any. (for example, any custodlan trustees) N4rno Dat¢• •Gted If not for Yihole TAR
Names and addresses of advisers Ioptlonal Infomiauon) of adviser Name Addre&ry Independent examlner Jon Westley 1 Colleton Crescent. Exeter. Devon EX2 4DG Name of chlef executlve or names of senlor staff members (Opuonal Informatlon) Section B Structure, overnance and mana ement Descrlpuon of the charlty's trusts Forefront Communty Church is a charrtab Incorporaled Organisation (CIO). charity number 1139006, and is récogniged by Companies Hou88 as number CE020874. Type of governSng document ylrtul Forefront Communty Church's Constituuon, active from 27th February 2020, establishes the objects armj powers of the CIO and the governance arra ements. CIO conversion conslltution registered with the Chartty Commission and reeognised by Companies House How the charity 18 constituted Trustee selection methods Trustees are appointe(l in accordarKe wllh the CIO Constf(ution in summary as follows. • Apart from the flrst ch8rity trustees. every trustee must bè appointed for a tenn of three years by a resolution passed at a propady convened meeting of the chanty trustees. . In selecting indivKluals for appolntment as charty trustees, the charity trustees must have regard to tha skills. knowledge and experKince needed for the eff¢¢tive adml$tration of the CIO. • All Trustèas must subscribe to the Statoment of Beliets, be 16 years of age or over (and at leasl one trustee must be 16 years of age or over), and acknOedge acceptance of the office of tnJsté8. • There must be at least three charity trust8es 8nd no more than venty. • The Members of the CIO shall be its charity trustees for the time being. The only persons eligible to be Members of the CIO are its charity trustees. TAR
Addltional governance issues (Optional infonnation) The charitable company {company number 07343328) was converted into a Charitsble Incorporated Organisation (CIO) on 27 February 2020, which continues under chanty number 11390C6. From that point Tt is recognised by Gompany numtw CE020874 with Cofflpanie5 House. You may choose to include additional information, where relevant. about- policies and procedures adopted for the induGtion and training of trugt8eg', the charity's organisational struGture and any wider nelmork with whith the charity works., Th8 Trustees held five ordinary me8tings and one extraordinary meeting during 2025 to oversee the running of the charity. The charrty was run on day to day basis by the Forefront Communty Centre Manager, other paid staff, and volunteers as required. Spiritual leadership of the Church and associated activities were run by the Forefront Community Church Leadwship Team. relationship with any related parties., trustees, consideration of major risk¥ and the system and procedures to manage them. Rl•k• In tèrms of financial risk. the trustees regulady reviewed thè CIO finances at each Trustees meeting (a standing item on the agenda), and the Treasurer had ongolng scruttny of Yur)Os. The CIO'S 'Flnanclal Policy. outlines the financial processes to provide gocrfj governance and thereby minimlse risk, Induding the policy on reserve funds. Forefront Communty Church's Safeguarding Policy conts'nued to be in force. revithved arKI updated on a regular basis. just as all other Forefront Communty Church's Policies are in force and s¢hedulod for r•9ular review. The trustees have assessed the major rfsks to vthich Forèfront Communty Church (including the ntre) is exposed and are satisfied that systems are in place to miti'gate exposure to major risks. These indude, building and property 5urity, insurance, fire and electrical safety, personnel safety and wellbeing. A list of pen¢JJic sepiice and maintenance requirements for the centre operates to best ensure ¢ontlnued integrity and safety (e.g. Fire Alarm system tested every week, and seNiced annually, Electrical PAT pert¢Jmied regularfy, He*ing System annual service. etc.). The stafflvolunteers (and users) are ¢ognisant of the building's material condrtion, and report any issues or safety concems to the Centre Manager as necessary. Section C Ob"ectives and activities Forefront Communty Church's objects a as follows as per the constitub"on". {1) To advan the Christian faith in aCrdance with the statement of beliets as the trustees may from time to time think fft and to fulfil such other purposes which are excluswely charitable according to the law of England and Walets arKI are ¢onne¢ted with the tharitable work of the charty. Summary of tho objocts of tho charlty set out In Its governlng document (2) To lIeVe sickness and financial hardship and to promote and preserve good health by the provision of funds, 9oods or services including counselling and support sep4. TAR
The Trustees have paid due regard to the public beneffts guidance issued by the Charity Commission in deciding what actiwties the Forefront Communty Church should undertake. Forefront Communrty Church is a Christian Independent Church. which subscribes to the Evangelical Allian basis of farth, and also belongs to Partnershlp UK. It comprise5 a bTrJy of believers from a wide varlety of backgrounds. Forefront Communty Church owns and operates the Forefront Communty Centre on Fore Street in Chard, which provid8S for Gommunity outreath and s¢rviK& in pursuance of its ObjeGtives. The centre also wovides meeting facilitw, and the Church's administration hub. Christian farth SerVeS are lead and facilitsted by the Church, mostly held in other suitable local premises. Summary ofthe main activities undertaken for the publlc benefit Sn relatlon to the8e objects (Includo wfthln thls sectlon the ststutory dèclaration that Irustees have had regard to the guldance Issued by the Charlty Commlsslon on publlc bènefit) Addltlonal dots11s of obJoctlvM and actfvitle• (Optlonal Infolmatlonl Some of the activitses at the Forefront Community Centre were performed and facilitated by vo5unteers. You may Choosè to includa further statements, where relevant. about.. policy on grantMa.ng', policy programm8 relatad investment. contribution made by volunteers. TAR
Section D Achievements and performance Forefront Cornmunty Church continued to apply considered strategies to achieve its charitable 04'erts, demonstrated in part by the following. Forefront Communty Church held weekty Sunday Morning Services in the main hall of Holyrood Academy, to which anyone was welcome, and facilrtated weekly 'house groups, held in Chur¢h members homes. Summary of the main achievements of the ehartty during the year Monthly evenlng communion seiCe$ were also hèld in membars, homes. There were regular Youth Group meetings and activf(ies run by the Church, as well as 'Sunday Sch¢)ol' held at the same time as th8 weekly Sunday services. In December the Churdi held a Christma¥ Garol Setvlce at Holyrood AGa(lemy Main Hall. in a¢JrJitson to th8 usual Christmas Services. A Youth Alpha, Course was also run by the Church in this year. Forefront Cornmunty Centre continued to operate throughoLrt the year, offering community outreach and services. and also functioning as the Church administration hub. Sp8cifically. the c8ntr8 provided a food bank service {the L¢)rds Larder). weekly community coffee moming8, once weekly craft activity momings, sociavsupport group meetings for young mums wrth their babies {Growing Together), and a week day 'drop in, cenlre for members of the public. 'Citizen8 Adv1 South Somerset, continued to operate from the centre twice weekly, and ¢ounselling Services (NHS mentsl Health, etc.} used the centre on an o¢¢asional ba813. An NHS Ilver health check drop in service was also operated In the The centre prowded regular me*ing facllitles f(K th8 Church and oth8r associated aciivities (Youth Groups, Meetings, etc.), and occasional special uses such as an 'Altemative Halloween. evening and 'open house. for Camival night. Regarding work with local Chlldren and youth. the Church continued to financially support a Youth Worker, to live locally and attend Forefront Communlty Church. She receive(I mentoring and 8UPPOrt from Ihe Church, and in retum forged links with children and youth, é$CIallY from the local Portuguese population, whilst greatly expanding on nelworking wlth another local youlh worker. She contlnued work in the local school {HolyrotxI Academy) including mentoring students and supporting assemblies various activttses. She also played a major role in organising and running th8 annual Summer Club for young people ($88 below). The Church continued to work and communicate with other churches in the area when necessary. such as bein9 represented at the Chard ChurGhes Together (CCT) group. A week long Summer Club during School summer holiday (headed by CCTI was supported by Forefront Community Church (along with Ott churches in Chard) by providing volunteers and matenal supporL Forefront Communty Church allocated 15Yu of the general offerings income lo give regular support to missionaries at home and abroad who had links wth the Churth. In the UK we supported Evangelist work with schools in the Southwest, and supported missions in Leicester and London. Abroad we supported missionaries in Spain, Thailand, and Operation Mobilisation (OM operate a missionary ship Logos Hope), and also supported Latin knnk (a Brazilian based missionary organisation), as well as the occasional ad hoc contributson to s iala als. TAR
The annual review of Forefront Stsff pay and room hire rates was urKJertaken. Room rates were increased by a small amount for new users. and the staff Vre awarded a pay rise commensurate al least with the National Living Vvage, or typical national increases as appropriate. Necessary repairs arKI improvements were made to the property, induding general repairs, a ne4V phone and intem8t system. and decorating several areas in the ntre. Strategles for 2026 Our current stratwJies to athieve our charitsble 'Oblectives' will contlnue as before. An emphasis on our work with chIldn and youth V11 continue. aided by the continued employment of our Youth Worker. These include. partnership with the support staff at Holyrotsj Academy, and pursuance of other appropriate youth support ath'vities, as well as tha continued work and development of the church's own youth. The Leadership will continue to be mindful of ways to allow for an expansion of our aims and objedves, whether thi3 be through the use of altematlve premises. arKllor further improvements to our existing propety. Section E Financial review Brlef statement of the char5ty'8 poll¢y on reryO9 It is the CIO'S policy that unrestrid•S funds which have not been designated for a specffic use should be maintain&J at a level equivalent to between thrctr and 3ix-month'3 expen(Jlture. The trustees Conder that reserves at this level will ensure that, in the event of a significant reduction in funding, they will be able to continue the Forefront Community Church's current activtties while consideration is given to ways in whith additional funds may be rai*J. Detalls of any funds materlally in deficit Non¢. TAR
Further flnancial revlew details {Optlonal infoMatlon) You may choose to indude additional infomiation. where relevant about.. th8 charity's principal $ourS of funds (induding any fundraisingl,. how expendrture has supported the key obiectwes of Ihe charity.. investment policy and objectives including any ethical investment policy adopted. Section F Other optional information Ml88lon team glvlng of £15.389 (2024: £13.189) included gifts to the follvIng Indlviduals and organisations.. E Burden - OMF Intematlonal £925 (2024.. £2.520) K & A Barrett- £462 {2024.. £1,260) & E Higgs- £120 {2024. £240) C & A Moises- £2.206 (2024.. £1.280) B & A Sheath - £6,41212024'. £5,020) London City Mlsslon - £4,49612024.' £1,982) Education Plus - £44212024.. £722) Jensy- £100 (2024.. £1CQ} Gospel association -£IC(1 {2024: £Nil) World Vislon -£125 (2024- £Nil) A8sets retalned for the charlty's own use The freehold propety of Forefront Communty C8rrtre, 42 Fore Str88t. Chard, Somerstt, TA20 1QA originally cost £214,080 in 2005. Depreciation is being charged at 2% Straht line in accordance with the charity's accountlng policy. There have been no improvements during the year which have added value to the property and all repairs are written off as incUed in the receipts and payments account. The existing fumishings and equipment have no brought ftxward value Sin they have been depreciated in full or written off as purchased. Total addrtions during the year were £578. relates to purchase of computers and laptops. Trustees None of the Trusteas {or any persons eonn•¢ted wilh them) receiv any expenses from Forefront Communlty ChurGh durin9 th• y••r •nd ttKr¢ no amount8 smng at tha year ena. Tha following trnstees (and p@rsons connected with thèm) received remune4ration and pensions during the year, which were in accordan wilh the memorandum and articles of association on a reasonable basis and in the best interests of the charity-. - Wa es & Salaries Miss C M C Smrf(h £42,317 (2024: £34,640) Mrs J Marsh (spouse of Mr N Marsh) £4.999 (2024: £4.661) TAR
Other ension costs Miss C M C Smrth (Trustee) £1,346 (2024: £1,57n Mission team ivin No Trustee gifts The number of trustees (and persons eonnect8d with th) with whom beneffts are accruing undpr money PLtrGhase schemes is 1 {2024.. 1). Trusteos donat offerings to the Charity without condition and the aggregate value of those transaGtions in the year endin9 31 December 2025 was £28,150 (2024: £36,930). Operatlng loase At the year end lh8 were outstsnding commitments for future minimum equipment lease payments und8r non-cancellable operating leases as follows= _ Due with 1 y8ar £Nil {2024: £262) Re8trl¢tod fund8 Where offerings are donated for a spectfic project these are separated as restrl¢ted monies and used to fulfil those pledges. Cash pledges received at 31 De¢emb8r 2025 were £2,645 {2024: £1,109) Section G Declaration Tho trustees declare that they have approved the trustèes, report above. Slgned on behalf of thè charlty'• trusta08 Slgnatur•(s) Full namel8) Posltlon (eg Secretary, Chalr, ete) Date SV Apprf)v4 & TrU51• .Ju sk l 2026. TAR
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examlner's report on the accounts Section A Independent Examinerfs Report Report to the trustaesl members of Forefront Community Church On accounts for the year ended 31 December 2025 Charity no (If any) 1139006 Set out on pages 11to12 I report to the trustees on my examination of the accounts of the above charity (Ihe Trusf) for the year ended 31112 12025. Responslbllltles and As the chanty trustees of the Trust, you are responsible for the preparation basls of report of Ihe aOuntS in accordan wrth the requirements of the Charits'es Act 2011 fthe Acr). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and In carrying Out my examinallon, I have followed the applicable Directlons given by the Charity Commlsslon under section 145(5){b) of the Ad. I havo Mpleted my examination. I confimi that no material matters have come to my attention in connection with the examination which gives me cause to believe that in. any material respect.. accounting records were not kept in accordance wrth section 130 of the Act or the alxounis do not accord wlth the accountlng records I have no concems and have come acmss no other matters in connectlon with the examination lo which attention should be drawn In order to enable a proper undetstanding of the accounts to be reached. Indapondent examIne8 statement Slgned: Date: 1910612026 Name: Jonathan W8Stley FCA Relavant profosslonal quallflcatlon{s) or body (If any): Association Chartwed Accountants Address: Thompson Jenner LLP 1 Colleton Crescerrt Exeter, Devon EX2 4DG IER
Section B Disclosure Only complete rf the examiner needs to highlight matters of concem (see CC32, Independent examinats'on of ¢harty accounts: directions and guidance for examiners). Glvo here bri@f datails of any Items that the examlner wlshes to dlsclose. IER 10
CHARITY COMMISSIQN j FOR ENGMD AND WAIES Forofront Ctynmvnmy Church 1139006 Receipts and payments accounts CC16a Forthg rIOd 1 Janua 2025 To 31 Decmbèr 2025 Section A Receipts and payments Unre8trlct•d n& Endowment fund• fun& Totsl fund¥ Last year trty• ii•ty¥t£ th• w•#e n•Jr•4t£ to lh• n•¥£ A1 Rgc•l (hyallon88 rts linC4Udkn¥h1awj lax CharitaYo 4CUwUs¥. Hirn 01F¢y¥firt Community Contr8 Inveslmeni¥. itrt8res1 rej 119,nJ 4643 139.507 11.716 11.715 9.481 698 0thfrrlr¢ffl•. rMJr0j ub total(Gross incomB for AR) 136.845 149,88ts A2 A¥t •nd In¥wtm•nt Mr (••• t•bl•l. Sub tot81 3143 136.845 149,886 AJPa Siaff Cost• Mlnljiry expenses. ev•WlWI. Y>Jth & minis Hire ol ullQn8ll 6 O1hwf.IS MISSI learn givrt IJ•tll•O In port Pho Insurara Repairs & eouipm•nl Posla e. $1 8•.910 14010 08.543 33,721 2.238 30,647 ¢r 1.225 721 1,226 721 3,243 393 1,406 717 1,824 873 1,25$ 392 Eleclntyty T91ephone Water CDmpulersthvre co Axounl8nty. P•yTDII & Indep examinalK)n 6.336 4J9 49Y 47 787 Z487 4493 119,179 Sub total 129. 4IV4 A4 Asset and Inv6tment urcha1.
•• tab
Sub ¢Qtal 129.ug 5.194 1M843 119,179 N•1 Ofrnc•ip{P4Ymtsj AS Tfansfgrs betwMn lund• A6 fAsh fund8 last ygar •nd Cash funds thts year en 14,5511 1,002 30,6T6 78.024 77,490 1,109 79.133 80,135 48.467 79.133 P•J811
Section B Statement of assets and liabilities at the end of the period Unrestricted fund• Re¥tri¢ted Endowment fund• to nre¥te Caiegort•8 Dètails tr+nearo£ Bl Cash funds IIATS 27,252 10 To¢1 cash lunds 77,490 2,645 RtrIct•d fund• to nMr••t£ Endowmont lund• fund• Details 82 Oth•r monetary aM•l• C•rtty•. 42 FrThStr•rt Chd Th20 1QA 1•4,6rt1 Dotall$ Pund to w*lch ¢¢•tloptlon•l Ft0 wl Deta118 Co# Cuff•ntvil on•1 B4 A8s•t# rotaln•d for tho harlty'• oyffi u•• D•tsils Ahwntdu• SlTh•n du• cnal B5 Llabllltlè 1.886 250 SvJned by enè trustees on behaff of all Irusttes SvJnat Print Name Datè ol rov81 Mr S Thurb)n MrJKe P•ge 12