OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

Forest of Dean Community Church

Report and Accounts Year ended 31 December 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

FOREST OF DEAN COMMUNITY CHURCH

CHARITY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees Mr TC Cracknell Mr K Johnson Mr R Vale Mrs A Swanson Mr J Jones Trustee with dispensation (appointed 29 April 2025) Key Staff Mr TC Cracknell (Senior Pastor) Working Name The Community Church Forest & Wye Governing Document Deed of Trust dated 14 March 2011 Charity Registration Number 1147160 Principal Address and Registered Office Foxes Bridge Road Cinderford Gloucestershire GL14 2PQ Independent Examiner Sarah Crispin ACA Stewardship 1 Lamb's Passage London EC1Y 8AB Bankers HSBC Lloyds Bank The Cross Oldham (30926) branch Gloucester PO Box 1000 GL1 2AP BX1 1LT

Contents Page
Charity Information 1
Trustees' Annual Report 2-6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Accounts 10-18
Detailed Statement of Financial Activities with Comparatives 19

Page 1

FOREST OF DEAN COMMUNITY CHURCH

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees have pleasure in submitting the Report and Accounts for the year ended 31st December 2025.

Objects of the charity

The charity is a charitable unincorporated organisation and is governed by its Trust Deed. The objects of the charity, as set out in the governing document are:

To advance the Christian faith, in accordance with the Statement of Doctrines and Practices set out in the Schedule appended to the deed, mainly but not exclusively in the Forest of Dean and Wye Valley area.

This purpose may be pursued anywhere in the United Kingdom or the world at the discretion of the charity trustees.

In addition, the charity encourages the principle of "Generosity" by aiming to give 20% of our giving to outside ministries who support our values and objectives on the basis of need. There are no upper or lower limits of support. No commitments have been made for long term support.

The trustees note that the Church is not a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, were also committed to love and care for each other and to bring a blessing to the area in which they lived. the Community Church; its trustees, elders and members are committed to the restoration of those New Testament principles. It is not alone in this, it is one of many Churches in the area, country and all over the world that is re-discovering the excitement of knowing Jesus Christ. The vision is to see the people of the Forest & Wye come into this experience of knowing Jesus as their Lord, Saviour and friend.

Summary of the charity's main activities and achievements

To further the above objects and vision, the charity's main activities and achievements were as follows:

2025 was an exciting year for the Community Church across the Forest and Wye. We are now well established with two locations. The original one in Cinderford and a more recent one in Ross-on-Wye. Cinderford had grown to the extent where the building was becoming a restricting factor for many of the church activities. Following extensive research and prayer, a new premises was able to be purchased for the church to use in what was a former snooker hall and sports bar. This is still in Cinderford but in a much more accessible location with excellent parking facilities and a signicant increase in the overall size.

The new building was purchased in June with change of use to a place of worship obtained a month earlier and worship services commenced in the September. The church sacrificially gave financially towards this project to enable the funding to be raised together with support from other supportive groups and trusts. The volunteer members then set about the initial phase of painting, cleaning and decorating the place. Thus enabling it to change from its previous focus on enterainment for the night time economy to a vibrant community church with lots of community activities throughout everyday of the week.

Page 2

FOREST OF DEAN COMMUNITY CHURCH

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The Ross location meanwhile has seen steady growth in numbers attending since it's relaunch in 2024 and the number of activities that are being hosted as the church develops. The building refurbishment project was completed this year with the addition of a new patio, patio entrance, carpets and office space much to the delight of everyone.

All the activities are well organised by people freely giving of their time and abilities. The Church team leaders co-ordinate these activites and meet regularly with the Senior Leadership to bring support, encouragement, and make recommendations. The Senior Leadership continues to be Mr R Angell, Mr J Jones and Mr T Cracknell. The staff team comprises Senior Pastor Mr T Cracknell, Family and Outreach Worker Mr D Hawken and Ministry Support Worker, Mrs K Lovegood who was appointed on 7th May 2025.

The staff team meet each week for planning and support together with Mrs R Hall who has been overseeing social media and since Easter, Mrs G Tucker who receives support for her work in Ruardean Hill.

Sunday mornings in Cinderford and Ross are a little different from most churches as we have a distinctive, dynamic hybrid service which uses modern technology to enable part of each service to come live from each location. This means that our limited resources are able to be maximised as they are shared between both church locations to bring the gospel into the community. Services also go out live via YouTube and Facebook and Instagram are also used to spread the word. Now we have fibre broadband this is much better! It has been encouraging to have baptisms in both Ross and Cinderford throughout the year and courses have been run for those exploring Christianity on several occasions.

New groups have been set up within our buildings at Cinderford and Ross for children, toddlers and young people during the year which have been well received. We have also retained some of the pool and snooker tables for use by various groups including a new venture called Snacks and Ladders. Since the move to our new site in Cinderford we have seen a growth in numbers attending many of these groups as we now have the space to accomodate people more comfortably. We have also been delighted to have the buildings being used by outside community groups for a wide range of activities including; Line dancing, Archery, NA, AA and Food Bank. Cinderford especially is now becoming a busy community hub each day which is thrilling to see how this is fulfilling our vision and objectives.

At Christmas time we were able to use the bigger Cinderford building for a special Christmas Experience. This event was put on for local schools with 400 children and teachers joining us from 6 primary schools for a brilliant time over 3 days.

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Page 3

FOREST OF DEAN COMMUNITY CHURCH

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Volunteers

Most of the charity's activities are undertaken by volunteers. Without them, the activities wouldn't happen. Apart from the Senior Pastor, the rest of the SLT give their time and experience as volunteers and the Senior Pastor does many hours more work per week for the church than he is paid to do. Examples of voluntary help, includes holding around a dozen home groups across the Forest & Wye. Volunteers run the Welcome Team, online ministry including the website and ChurchSuite, pastoral care, Neighbourhood Chaplains, Kids' and Youth ministry including safeguarding, finance, property maintenance and repairs, purchasing supplies, catering, church tech, music worship team, Men and Women's ministry.

Structure, Governance and Management

The charity is ultimately run by the Trustees. The Trustees have the authority to exercise their powers to further the objects of the charity. The Trustees meet at least four times a year but delegate the day to day decision making on the running of the Church to the Senior Leadership Team (led by our Senior Pastor, Mr TC Cracknell) who are also co-opted onto the Trustees, but the aim is for SLT to not make up more than half of the Trustees. The Senior Leadership Team meet formally twice a month to consider the management and pastoral needs of the fellowship.

Every future Trustee shall be appointed by a resolution of Trustees passed at a special meeting. Training is available for Trustees as the need arises. The Trustees take responsibility for the management of risk and designate members of the church who assess and mitigate areas of risk on behalf of the trustees. They then report back to the trustees.

Financial review

During the year income increased by £143,669, to £340,893, and expenditure increased by £300,460, to £488,806. As a result there was a deficit for the year of £147,913 and the charity's net assets decreased by the same amount, to £55,733. A major expense during the year was £275,000 given to Western Counties Trust as our contribution towards the purchase of the property we now use as our church. Payment of £65,000 of this has been deferred. Another large cost was the Barnfest Event in July, but this was balanced by the income and the surplus was donated to Show Jesus.

Investments

At the start of 2025 we had £102,389 invested in the HSBC Money Market. This matured on 13th January 2025 with interest of £1716. £140,000 was invested for 3 months, which matured on 22/04/2025 with interest of £1,387. As this money was needed to help purchase our new building, it was not reinvested.

Page 4

FOREST OF DEAN COMMUNITY CHURCH

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Fundraising

Funds were raised for two purposes during the year. Firstly to provide £210,000 towards the purchase by Western Counties & South Wales Evangelisation Trust of a building into which we have since moved our church - see Building Fund. Secondly donations were given to help with medical treatment of a local woman - see Rachael Fund.

Reserves policy

The Trustees have a policy to retain three months core expenditure and redundancy costs in reserves at any one time to protect against volatility of income and retain reserves of £45,000. The Trustees are aware that reserves are currently above this threshold at the year-end but recognise that the reserves also include money that is planned as seed money to help fund the full refurbishment of our new building in Cinderford.

The Building Fund was used to help purchase the property and will be used to make planned improvements such as a new roof and the addition of solar panels and batteries.

Going concern

The trustees believe that the Community Church is in a healthy place and are therefore looking forward to building on the good work that has been done over the last few years during 2026.

Key risks and uncertainties

The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.

Plans for the future

During the summer of 2026, it is hoped that the existing roof on our new building will be replaced and solar panels and batteries will be added. This will only be carried out when sufficient finance is raised, mostly from grants that have already been offered or are in the process of being applied for.

Public benefit statement

Identifiable Benefits, related to the aims of the charity

Through the regular worship & prayer meetings, bible studies, children's clubs, social action programmes and personal visitation the Christian faith is shared and people in the community helped. Individuals have become Christians, had their faith developed and lifestyles impacted. As part of community life families have been supported.

Beneficiaries

In addition to Church members, families, other regular attendees and friends, anyone is welcome to attend appropriate events without restriction. We seek to be available to all in the community. The Trustees consider that they have complied with their duties under the Charities Act 2011 to have due regard to public benefit guidance published by the Charities Commission.

Page 5

FOREST OF DEAN COMMUNITY CHURCH

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Responsibilities of trustees under charity law

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

T C Cracknell

_______T C Cracknell (Jun 11, 2026 14:16:46 GMT+1) TC Cracknell

Jun 11, 2026 Date: _______

Page 6

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

FOREST OF DEAN COMMUNITY CHURCH ('the Charity')

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 December 2025 on pages 8 to 19 following, which have been prepared on the basis of the accounting policies set out on pages 10 to 12.

Responsibilities and basis of report

As the charity’s trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of 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:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns 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.

Sarah Crispin

Sarah Crispin (Jun 29, 2026 08:18:01 GMT+1) Sarah Crispin ACA Institute of Chartered Accountants in England and Wales Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Jun 29, 2026

Page 7

FOREST OF DEAN COMMUNITY CHURCH

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations
3
Charitable activities
4
Other trading activities
5
Investments
6
Other income
7
Total income and endowments
EXPENDITURE ON:
Charitable activities
8
Total expenditure
Net income/(expenditure)
Transfers between funds
16
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
16		 Unrestricted
Funds
£
155,555
20,199
6,570
9,055
1,244
192,623
326,521
326,521
(133,898)
(599)
(134,497)
188,789
54,292		 Restricted
Funds
£
148,270
-
-
-
-
148,270
162,285
162,285
(14,015)
599
(13,416)
14,857
1,441		 Total
Funds
2025
£
303,825
20,199
6,570
9,055
1,244
340,893
488,806
488,806
(147,913)
-
(147,913)
203,646
55,733		 Total
Funds
2024
£
174,047
8,159
1,430
13,588
-
197,224
188,346
188,346
8,878
-
8,878
194,768
203,646

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The notes on page 10-18 form part of these accounts.

Page 8

FOREST OF DEAN COMMUNITY CHURCH

BALANCE SHEET

AS AT 31 DECEMBER 2025

Note
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Debtors
11
Cash at bank and in hand
12
CREDITORS: Amounts falling
due within one year
13
Net current assets / (liabilities)
Total assets less current liabilities
CREDITORS: Amounts falling due
14
after more than one year
TOTAL NET ASSETS
FUND BALANCES
16
Unrestricted Funds
General funds
Designated funds
Restricted Funds		 Unrestricted
Funds
£
35,509
35,509
1,610
89,648
91,258
(7,475)
83,783
119,292
(65,000)
54,292
54,292
-
54,292
-
54,292		 Restricted
Funds
£
-
-
-
1,441
1,441
-
1,441
1,441
-
1,441
-
-
-
1,441
1,441		 Total
Funds
2025
£
35,509
35,509
1,610
91,089
92,699
(7,475)
85,224
120,733
(65,000)
55,733
54,292
-
54,292
1,441
55,733		 Total
Funds
2024
£
20,731
20,731
1,336
183,898
185,234
(2,319)
182,915
203,646
-
203,646
88,789
100,000
188,789
14,857
203,646

The financial statements were approved by the Board of Trustees and were signed on its behalf by:

T C Cracknell

---------------------------------------T C Cracknell (Jun 11, 2026 14:16:46 GMT+1) TC Cracknell

Jun 11, 2026 Date: _______

Charity number: 1147160

The notes on page 10-18 form part of these accounts.

Page 9

FOREST OF DEAN COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Statutory Information

The charity is trust registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The previous year's accounts were prepared using the receipts and payments basis but, this year, the charity was obliged to prepare its accounts using the accruals basis. The results for 2024, which are comparatives quoted in these accounts, have been restated using the accruals basis (see note 18 for details).

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

b) Income

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from church events and community groups.

Income from other trading activities represents income receivable from activities undertaken to generate funds for the charity. It includes income from hiring out the church buildings.

Investment income represents income generated by the charity's assets and includes income from letting the charity's property and bank interest.

Other income comprises gains arising from the disposal of tangible fixed assets.

The charity has taken the view that it has only one charitable activity, namely the advancement of the Christian faith, and all income from donations, legacies and charitable activities is in respect of this one activity.

Page 10

FOREST OF DEAN COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

The cost of raising funds is not significant and has not been separately disclosed.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

e) Tangible fixed assets

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Property Over 10 to 50 years depending on the nature of the property Fixtures and Fittings Over 8 years Equipment Over 3 to 5 years

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f) Pension scheme arrangements

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

g) Taxation

The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

h) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).

Page 11

FOREST OF DEAN COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

i) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

j) Critical accounting estimates and areas of judgement

3 Donations

Donations of cash and similar
Grants receivable
Gift aid recoverable
4
Income from charitable activities
Income from church activities
5
Income from other trading activities
Hall hire
6
Investment income
Property letting
Bank interest
7
Other income
Gains on disposal of:
tangible fixed assets		 2025
£
252,350
-
51,475
303,825
2025
£
20,199
20,199
2025
£
6,570
6,570
2025
£
4,875
4,180
9,055
2025
£
1,244
1,244		 2024
£
121,852
32,000
20,195
174,047
2024
£
8,159
8,159
2024
£
1,430
1,430
2024
£
9,000
4,588
13,588
2024
£
-
-

Page 12

FOREST OF DEAN COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

8 Charitable expenditure

a
Costs incurred directly on specific activities
Pastoral support
Wages expenses and fees
Professional fees
Speaker Expenses
Ministry expenditure
Running Costs
Repairs and maintenance
New equipment
Utilities
Grants payable (note 8c)
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Depreciation of tangible fixed assets
Insurance
Total expenditure		 2025
£
1,764
60,350
-
1,395
26,170
11,383
22,360
3,832
13,635
140,889
334,609
475,498
2,850
2,850
5,931
4,527
13,308
488,806		 2024
£
1,764
62,206
6,244
921
15,749
9,332
47,390
6,202
8,104
157,912
24,465
182,377
-
-
2,926
3,043
5,969
188,346

The fee payable to the independent examiner for preparing and examining the accounts was £2,850 (2024: £Nil).

c Grants payable

Grants for UK and overseas mission
Grants for the relief of poverty
Grants for medical treatment
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
Grants for the relief of poverty
The charity's principal grants to institutions comprised:
Western Counties & South Wales Evangelisation Trust
Christians against poverty
Connections Trust
Counties Connect
Echoes International
Future for Iringa Street Children
Master's Heart Ministries
Oasis Charitable Trust
GLO Europe
Rural Ministries
Rwanda Orphans Project
United Chrisitan Broadcasters
Yeldall Manor
Grants to institutions for less than £1,000 each		 Institutions
£
293,049
1,200
-
294,249
Institutions
£
19,280
1,200
20,480		 Individuals
£
1,200
250
38,910
40,360
Individuals
£
1,200
2,785
3,985
2025
£
275,000
1,200
1,230
2,400
4,800
2,119
-
1,200
1,200
1,200
1,200
1,200
1,200
300
294,249		 2025
£
294,249
1,450
38,910
334,609
2024
£
20,480
3,985
24,465
2024
£
-
1,200
1,660
2,400
4,800
1,724
1,021
1,675
1,200
1,200
1,200
1,200
1,200
-
20,480

Page 13

FOREST OF DEAN COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

9 Analysis of staff costs, the cost of key management personnel and trustee remuneration

The average monthly number of employees during the year was 4 (2024: 3). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the trustees and the key staff named on the Charity Information page. Total employment benefits payable to key management for the year were as follows:

Trustees:
TC Cracknell
A Taylor-Roberts		 2025
£
23,421
-
23,421		 2024
£
22,297
13,048
35,345

TC Cracknell and A Taylor-Roberts served as church leaders and received the above payments for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.

10 Tangible fixed assets

Cost
At 1 January 2025
Additions
Transfers
Disposals
At 31 December 2025
Accumulated depreciation
At 1 January 2025
Charge for the year
Eliminated on disposal
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024
11
Debtors
Gift aid recoverable
Total debtors
12
Cash at Bank and in Hand
Cash at bank with immediate access
Notice deposits (with a term of three months or less)		 Property
£
12,960
-
-
(12,960)
-
11,123
1,081
(12,204)
-
-
1,837		 Fixtures,
Fittings and
Equipment
£
21,435
21,465
-
-
42,900
2,541
4,850
-
7,391
35,509
18,894
2025
£
1,610
1,610
2025
£
91,089
-
91,089		 Total
2025
£
34,395
21,465
-
(12,960)
42,900
13,664
5,931
(12,204)
7,391
35,509
20,731
2024
£
1,336
1,336
2024
£
81,509
102,389
183,898

Page 14

FOREST OF DEAN COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

13 Creditors: liabilities falling due within one year

Taxation and social security
Accruals
itors: amounts falling due after more than one year
Deferred grant payment		 2025
£
2,500
4,975
7,475
2025
£
65,000
65,000		 2024
£
1,385
934
2,319
2024
£
-
-

14 Creditors: amounts falling due after more than one year

The deferred grant payment is payable to Western Counties & South Wales Evangelisation Trust. £1,000 will be paid monthly from November 2027.

15 Pension commitments

During the year employer’s pension contributions totalling £1,222 (2024: £1,305) were payable to defined contribution personal pension schemes. No pension contributions were owing at the balance sheet date (2024: £Nil).

16 Funds

During the year the movements in the charity's funds were as follows:

Designated Funds
Project Fund
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Training Fund
Cinderford Building Fund
Mission Fund
Aggregate of funds		 Opening
balance
2025
£
100,000
100,000
88,789
188,789
1,101
13,756
-
14,857
203,646		 Incoming
resources
2025
£
-
-
192,623
192,623
1,764
106,996
39,510
148,270
340,893		 Outgoing
resources
2025
£
(100,000)
(100,000)
(226,521)
(326,521)
(1,764)
(120,412)
(40,109)
(162,285)
(488,806)		 Transfers
in the year
2025
£
-
-
(599)
(599)
-
-
599
599
-		 Closing
balance
2025
£
-
-
54,292
54,292
1,101
340
-
1,441
55,733

The transfers referred to above were made for the following reasons:

a) £599 was transferred from the General Fund to the Mission Fund to help meet the commitments made to the mission workers support through the Mission Fund.

Page 15

FOREST OF DEAN COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

assets and liabilities of the various funds were as follows:
Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year
Creditors falling due after one year		 General
Designated
funds
funds
£
£
35,509
-
1,610
-
89,648
-
(7,475)
-
(65,000)
-
54,292
-
Unrestricted Funds		 Restricted
funds
£
-
-
1,441
-
-
1,441		 2025
£
35,509
1,610
91,089
(7,475)
(65,000)
55,733
General
funds
£
35,509
1,610
89,648
(7,475)
(65,000)
54,292

In the previous year the movements in the charity's funds were as follows:

Designated Funds
Project Fund
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Training Fund
Cinderford Building Fund
Ross Building Fund
Mission Fund
Aggregate of funds		 Opening
balance
2024
£
100,000
100,000
93,542
193,542
1,101
-
-
125
1,226
194,768		 Incoming
resources
2024
£
-
-
141,959
141,959
1,764
20,000
32,000
1,501
55,265
197,224		 Outgoing
resources
2024
£
-
-
(130,831)
(130,831)
(1,764)
(6,244)
(45,263)
(4,244)
(57,515)
(188,346)		 Transfers
in the year
2024
£
-
-
(15,881)
(15,881)
-
-
13,263
2,618
15,881
-		 Closing
balance
2024
£
100,000
100,000
88,789
188,789
1,101
13,756
-
-
14,857
203,646

The transfers referred to above were made for the following reasons:

a) £13,263 was transferred from the General Fund to the Ross Building to fund expenditure on building improvements at the church in Ross-on-Wye

b) £2,618 was transferred from the General Fund to the Mission Fund to help meet the commitments made to the mission workers support through the Mission fund.

Page 16

FOREST OF DEAN COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
20,731
-
1,336
-
69,041
100,000
(2,319)
-
88,789
100,000
Unrestricted Funds		 Restricted
funds
£
-
-
14,857
-
14,857		 2024
£
20,731
1,336
183,898
(2,319)
203,646
General
funds
£
20,731
1,336
69,041
(2,319)
88,789

Designated Funds

The Project Fund is for funds set aside for the relocation of the church in Cinderford.

Restricted Funds

The Training Fund is monies donated to help to provide training for a church member.

The Cinderford Building Fund is for monies donated towards building improvements at the church in Cinderford The Ross Building Fund is for monies donated towards building improvements at the church in Ross.

The Mission Fund is for donations that have been given specifically for causes supported by the church.

17 Transactions with related parties

During the year the charity:

During the year the charity also made the following payments to, or for, related parties:

Page 17

FOREST OF DEAN COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

18 Reconciliation with previously reported funds

During the year the charity changed its accounts to prepare them on an accruals basis in line with the Charities SORP rather than on a Receipts & Payments basis due to income being over the threshold of £250,000. The comparatives presented in these accounts have been re-stated on an accruals basis and a reconciliation with the reserves and results reported previously follows:

Reconciliation of reserves
Previously reported reserves, at 31 December
Adjustments arising from change of accounts preparation basis:
Inclusion of fixed assets
Inclusion of debtors
Inclusion of creditors < 1 year
Re-stated reserves, at 31 December
Previously reported results
Adjustments arising from change of accounts preparation basis:
Depreciation charge
Capitalisation of fixed assets previously expensed
Movement in debtors
Movement in creditors
Re-stated results
Reconciliation of results		 2024
£
183,898
20,731
1,336
(2,319)
203,646
2024
£
6,674
(2,925)
8,206
(2,232)
(845)
8,878		 2023
£
177,224
15,450
3,568
(1,474)
194,768

Page 18

FOREST OF DEAN COMMUNITY CHURCH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations
3
Charitable activities
4
Other trading activities
5
Investments
6
Other income
7
Total income and endowments
EXPENDITURE ON:
Charitable activities:
8
Total Expenditure
Net income/(expenditure)
Transfers between funds
16
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
16		 General
Designated
2025
2025
£
£
155,555
-
20,199
-
6,570
-
9,055
-
1,244
-
192,623
-
226,521
100,000
226,521
100,000
(33,898)
(100,000)
(599)
-
(34,497)
(100,000)
88,789
100,000
54,292
-
Unrestricted funds		 Restricted
2025
£
148,270
-
-
-
-
148,270
162,285
162,285
(14,015)
599
(13,416)
14,857
1,441		 Total
2025
£
303,825
20,199
6,570
9,055
1,244
340,893
488,806
488,806
(147,913)
-
(147,913)
203,646
55,733		 General
Designated
2024
2024
£
£
118,782
-
8,159
-
1,430
-
13,588
-
-
141,959
-
130,831
-
130,831
-
11,128
-
(15,881)
-
(4,753)
-
93,542
100,000
88,789
100,000
Unrestricted funds		 Restricted
2024
£
55,265
-
-
-
55,265
57,515
57,515
(2,250)
15,881
13,631
1,226
14,857		 Total
2024
£
174,047
8,159
1,430
13,588
-
197,224
188,346
188,346
8,878
-
8,878
194,768
203,646

Page 19