Enjoy Church Limited Trustees, Report For the year ended 31 December 2025 Enjoy Church Limited Annual Report and Accounts Year ended 31 December 2025
Enjoy Church Limited Trustees, Report For the year ended 31 December 2025 The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 December 2025. 1. Contents Contenls...........................................................................................................................- Introduction.......................................................................................................................- Structure, Governance and Management.......................................................................... Activities Our key aclivities........................................................................................................ Property...................................................................................................................... Overseas Mission....................................................................................................... Local Mission.............................................................................................................. Church Life................................................................................................................. Conferences and Support.................. Ready, Steady. Grow.................................................................................................. Our Mission........................................................................................................................ RegularAttendance.................................................................................................... Overseas Mission....................................................................................................... Local Community........................................................................................................ Our impact.................................................................................................................. A¢SSIbl11tY and openness......................................................................................... Delivery...................................................................................................................... Public Benefit Statement . hatthe'public benefit. meansto Enjoy Church....................................................... ho benefits.............................................................................................................. Buildings. Overview.................................................................................................................... Somerset Hall............................................................................................................. Avon Way Hall............................................................................................................ The Precinct, Portishead............................................................................................ Financial Review...............................................................................................................- Overview.................................................................................................................... Income and Expenditure............................................................................................. Hall Hire...................................................................................................................... Miscellaneous...... Reserves Policy.................................................................................................................
Enjoy Church Limited Trustees, Report For the year ended 31 December 2025 Strategic Contingency......................................................................................................10 10. Risk Statement................................................................................................................10 10.1. Planned Major Iniliativesfor 2026..............................................................................10 11. Trustees, Responsibilities .10 12. Approval 13. Reference and Administrative Details. .12 Reference andAdministrative Details...................................................................12 Independent Examinerfs Report................................................... Statementof FinancialActivities..........................................................................15 .13-14 Balance Sheet.................................................................................................16 Notestothe Financial Statements...................................................................17-27 2. Introduction In 2025 Enjoy Church was able to report that several initiatives came to fruition which enabled the church to grow both in numbers and in our finances. These initiatives are outlined in detail throughout this report. 3. Structure, Governance and Management As an Assemblies of God church, we are an autonomous organisation, though we do adhere to certain statements of faith and governance in accordance with Assemblies of God policy. Enjoy Church currently has a Board of 4 Trustees who are responsible for governance as well as ensuring that all appropriate policies li.e., financial, legal, health & safety, safeguarding and building} are being followed in line with the mission of Ihe charity. All Church members are encouraged to take an appropriate part in the spiritual and practical tasks involved in Ihe furtheran of the charitable activities. During 2025 we employed the following members of staff... On a full-time basis, an Executive Pastor. A Children's Pastorwho was employed on a part-time basis (7.5 Hours I Weekl. On a full-time basis, an Office Manager. From mid-year a ministry assistant on a fixed term, one year contract. In keeping with previous years, the church has engaged a Contract Resource on a four dayAveek contract. This was the Lead Pastor of the church.
Enjoy Church Limited Trustees, Report For the year ended 31 December 2025 4. Activities 4.1. Our key activities Worship, spiritual life, outreach and inclusion. Regular ServIS both on Sunday and during the week open to all. Baptisms on a regular basis. Small community-based Bible study and prayer groups. Pastoral visits to both church members and other more loosely connected individuals. We work closely with the following local organisations... The local secondary school. Christian's Against Povety Local care homes A local Women's Refuge A local toddler's group other churches in the area The strategic direction of the church was reviewed during 2023 to assist with the medium to long term growth. To aid this process we began a subscription to a three-year church management course. This course, "Ready, Set, Grow" (RSGI, has been pul in pla to focus our attention on a number of important areas (see Finances below regarding the payment process}. Goals for 2025 remained as Ihe following topics... 4.2. Property Sale of our propety in Weston-super-mare. Continued to lease office and meeting space in Portishead at The Precinct. Initial steps to acquire the lease for a property to become the permanent 'Home" for Enjoy Church. 4.3. Overseas Mission Continue with our overseas mission work in Albania and Romania. Offered the opportunity to our young people to attend, as a team, a short-term mission trip to Romania. 4.4. Local Mission Continued to expand the number of people attending Enjoy Church. Grow our provision for young people leading to an increase in numbers in this area. Run Alpha Courses. Introduced both a 'Serve Week" and Serve Sunday" in Portishead to make a difference in our town. This involved 'serving' different aspects of the Portishead communily wilh events such as separate days gardening in Secret Garden at the local secondary school, helping at several care homes etc. Held a Christmas Banquet for Foster Carers and their children in the area.
Enjoy Church Limited Trustees, Report For the year ended 31 December 2025 4.5. Church Life Launched a discipleship pathway initiative. Employed one further part-lime member ol staff. 4.6. Conferences and Support A Church Health Conference was held in Portishead for several local and national churches. This initiative was supported by a few of our connected churches in the USA. Many of the leaders from Enjoy Church attended the HTB Leaders Conference in London. A team of people from one of our connected churches in the USA visited us for a week lo both experience life in the UK and to support us with a number of projects that we have. 4.7. Ready, Steady. Grow We have been engaged in whole-churoh training wrth the USA-based project, Ready, Steady, Grow. As a result of implementing aspects of this training, we are experiencing growth numerically, financially, and in our reach. It has significantly impacted how we function as a church, enabling us to creale a greater impact. We now have a robust and extensive range of metrics that have been developed in conjunction with the RSG programme which is used lo target areas for further development and to measure our progress. Goals for 2025 were established around key indicators. The 'Core Team, that was in place in 2022 to focus on the creative direction of the church remains active during 2025. Input from the RSG course above is now driving our growth. This RSG initiative will come to an end in July 2026, and we are actively seeking our next steps. 5. Our Mission Enjoy Church exists for the furtherance of the preaching of the Gospel in the UK and around the World. We are encouraged by the momentum we have gained this year across Enjoy Church and feel confident that the changes made in past years have put us in a stronger posrtion for 2026 and beyond to achieve against our mission. In planning the activities below, the Trustees have had regard to the guidance on public benefit issued by the Charity Commission. 5.1. Regular Attendance Both our 'on-line' presence as well as our 'in person, attendance has increased markedly.
Enjoy Church Limited Trustees, Report For the year ended 31 December 2025 5.2. Overseas Mission We have been able lo strenglhen the links with Agape Church in Romania, and we continue with our 5-year plan to strengthen the work further. Two mission trips were undertaken lo Romania in 2025 lone of these being a Youth Missions Trip) as well as the provision of a Launch Conference for trainee church leaders. We are conlinuing our work with two churches in Southern Albania dunng 2025 as well as the Eagles Wing5 Women's Refuge Project in Tirana. Two mission trips were undertaken to Albania in 2025, one lo the churches in Southern Albania and one to Eagles Wings in Tirana. Visits to both Romania and Albania are planned for 2026. We support all three projects in Romania, Southern Albania and Tirana with quarterly payments. 5.3. Local Community We continue to build links within the local community., this includes support for Christians Against Poverty. We also have a local benevolence fund and provision of pastoral care. This emphasis in 2025 was to organise a "Serve Week" as well as a "Serve Sunday. to enable us to support targeted local community groups in a variety of ways. Our plan is to seek a larger building to "house. the church lo enable us to have larger church serVIS and also to extend the support services that we are able to provide to the local community. Our intention is for the charity to work for the public benefit in several ways. In 2025 we also continued to run Alpha courses 'in person,. Through these courses, we have reached new people who have since become part of the church. Our Toddlers Group was set up in 2023 and continued to meet in 2025 on Mondays at Avon Way Hall. It is now flourishing. 5.4. Our impact As a result of our activities outside of the anticipated provision of church life to our members we expect our impact on the communrty to show improvements as listed below wrth some of our initiatives. Our connection with the local secondary school helps to provide and maintain a secret garden so as students have a place where they can relieve the stresses of school life. In addition, our support for the Christian Union al the school enables student of all or no faith to re1ve Spiritual input. We have an impact on individuals in both the local care homes and refuge by providing a listening ear and gifts to raise the spirit of the residenls.
Enjoy Church Limited Trustees, Report For the year ended 31 December 2025 Our Youth Group and Young Adults Group are both places where all are welcome to connect with others of their own age. The Toddler's Group has been set up to be a pla where new parents and carers can bring their children, once a week, to share their time and experiences and support one another. Our attendance on Sunday morning also has seen a marked increase in 2025. Our Sunday Service Streaming, using Facebook & YouTube continues, and through this channel we have continued to see a growth in people connecting to our broadcasts. 5.5.Accessibility and openness To ensure that all our activities are accessible and open we have the following principles in place... All our activities are open to everyone. Where we can all activities are funded by the church so are free to our beneficiaries. We make a point of ensuring that these activities are inclusive and non- discriminalory. 5.6. Delivery We deliver our services by the following measures... In addition to our staff we have, at any one time, up to 75 volunteers who operate across the services that we provide. Donations are used to support all the expenses for these services. We partner with other churches and Christian organisations in Portishead as well as with the local Town Council. 5.7. Public Benefit ststement The trustees confirm that they have complied with their duty under the Charities Act to have due regard to public benefit guidance. The church provides public benefit through open worship, pastoral care, and a range of community services aCsSible to all. 5.8.What the "public benefit" means to Enjoy Church Spiritual benefit- As a Church, we conduct ourselves by being available to the public for worship, prayer and teaching. We provide an element of Pastoral Care to both our members as well as the wider public. Practical benefit- Many of the support seNices that we provide are aimed at practical assistance. These include a youth group as well as a young adult's group both of which are open to both our church members and the wider public. In addition, we have programmes that provide help to the local secondary school which includes gardening and support for the Christian Union. Other groups that we support include Christian's Against Poverty, a local young women's refuge and a toddler's group. We also work closely with the local Town Council to identify and assist with practical issues
Enjoy Church Limited Trustees, Report For the year ended 31 December 2025 5.9.Who benefits The work that we do in the community has several beneficiaries, a few ofwhich we have listed below... Local residents. Elderly or isolated people from the care homes. Young women at the local refuge. New parenls, carers and young children at Ihe toddler's group. People in financial hardship can benefit from our Benevolent Fund. 6. Buildings 6.1. Overview When possible, Enjoy Church meet in Somerset Hall, Portishead foroursunday gatherings where we continue to grow. However, on occasions these were not always able to be used due to the venue being booked by other organisations. Vvhere necessary we have been able to switch our meetings to one of our other buildings, Avon Way Hall, as well as continuing our strong 'on-line' presence. We started 2025 with the 2 buildings owned and managed by Enjoy Church.. 25 Hughenden Road in Weston-super-mare. Avon Way Hall in Portishead. In the early part of 2025, we were able to sell the propety in Weston-super-mare. This sale was compleled in March 2025. The proceeds from the sale of this building have been saved in deposil accounts. These reSoUrS will be used to help to fund either a lease for or the purchase of a new building for Enjoy Church in Portishead. 6.2. Somerset Hall We continue our long-lerm hire of the hall, mainly for our Sunday gatherings. 6.3.Avon Way Hall Avon Way Hall remains in our ownership and has been the subject of several building projects in 2025. This included the installation of a new heating system as well as extensive decoration. We have a heatthy level of bookings and therefore income from this propety- 6.4.The Precinct, Portishead We continue to use this space as the church office. In addition, it is used for groups to gather for meetings and on Sunday it is used for kids, church.
Enjoy Church Limited Trustees, Report For the year ended 31 December 2025 7. Financial Review 7.1. Overview The church remains self-fvnded to continue its activities. Funds are raised largely from within the congregations, as well as through the hiring of the premises at Avon Way and Weston-Super- Mare (for part of the year until the building was sold). In addition, a sum of money has been raised from the sale of a propety in Weston-super-mare. 7.2. Income and Expenditure Income during the year was £434,543 including a profit on sale of £135,500 from the sale of our Hughenden Road property in Weston-super-mare. In 2024, income for the year was £354,563, including a profit on the sale of the Life Church Hall in Brislol of £101,433. Funds received for the sale of these properties has been held in interest-bearing short-term investment accounts. Total expenditure for the year was £298,411 (2024.. £269,880), leaving a surplus for the year of £136,132 (2024.. £84,683). Total funds at 31 December 2025 were £828,245 (2024.. £692,113} and the amount owed by debtors was reduced. 7.3. Hall Hire In 2024 we made the decision to take payment for the Hall Hire sessions for Avon Way Hall and Hughenden Road in advance which has ensured that cash flow from this source is improved and amount owed by debtors was reduced. 7.4. Miscellaneous One-off payments were made from the Benevolent Fund, as needs arose for a few individuals. In addition, we have been supporting Christians Against Poverty (CAP) throughout the year. Our monthly support for CAP for 2026 was paid in advance in December 2025. Our commitment to RSG will end in July 2026. 8. Reserves Policy The Board of Trustees have previously eslablished a policy whereby free resetves held by the charity should be maintained a surplus representing 2-3 months (approximately £25,000 in the value of Unrestricted Fund Expenditure). To maintain these reseNes during 2026 it has been agreed that this should now be refined as shown below... Reserve Lower Limit Level - £65,000 Reserve Upper Limit Level- £100,000
Enjoy Church Limited Trustees, Report For the year ended 31 December 2025 This new limit has been set at what is considered a generous level. It has been agreed that this limit should be maintained in instant access accounts to ensure that any unexpected spending is manageable. All other funds are being held in savings accounts to be utilised once an appropriate building becomes available. It is anticipated that a sum in the region of £600,000 will be set aside as a deposit for such a propety. The purchase price of a building is currently unknown. 9. Strategic Contingency It is recognised by the Trustees that the church's free reseNes at the end of the year are considerable, al £639,95412024.' £291,096). Reserves are being 'saved' to ensure Ihal when the opportunity to own lor lease} a permanent 'home' for Enjoy Church, we have funds readily available (with at least three months, notice) to benefit from the opportunity. 10. Risk Statement The Trustees have reviewed the risks lo which 'a small charity operating wrth few employees, is exposed. Appropriate procedures are in place to identify, monitor and review these risks on a regular basis. 10.1. Planned Major Initiatives for 2026 Our major initiatives for 2026 are as shown below... Continue to support our overseas partners financially in Romania and Albania. Explore potential buildings to establish a permanent home for Enjoy Church. Together with Life Church in Liverpool and pastors from several of our connected churches in the USA, to benefit churches in the UK. Offer the opportunity to the church leadership team to attend the Jesus Culture event in London in May 2026. Increased volunteer recognition, including a volunteer appreciation event in July 2026. 11.Trustees' Responsibilities The trustees (who are also directors of Enjoy Church Limited for the purposes of company law) are responsible for preparing the Truslees, Report (incorporating the directors, report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102.. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Accepted Accounting Practice). Company law requires the trustees lo prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure, of the charitable company for thal period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP., make judgments and accounting estimates that are reasonable and prudent., 10
Enjoy Church Limited Trustees, Report For the year ended 31 December 2025 state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements., and prepare the financial stalements on the going concern basis unless it is inappropriale to presume that the charitable company will continue in business. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with 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. 12. Approval This report was approved by the Trustees on 30 April 2026 signed on their behalf by.. chrtr 3 CNRJames Lead Pastor
Enjoy Church Limited Reference and Administration details For the year ended 31 December 2025 13. Reference and Administrative Details Enjoy Church Ltd Charity Number: 1148015 Company Number: 08080737 Address: Enjoy Church 9a The Precinct Portishead BRISTOL BS20 6AH The charity trustees (who are also Directors of Enjoy Church Ltd) during the year and until the date of this report were as follows.. Christopher James Ross Jones John Vivian John Wallis Independent examiner: Joshua Kingston Bsc FCA Burton Sweet Limited Chartered Accountants The Clock Tower 5 Farleigh Court, Old Weston Road Flax Bourton Bristol BS48 1 UR 12
Enjoy Church Limited Independent Examinerfs Report For the year ended 31 December 2025 I reportto the charity trustees on my examination ofthe accounts of the Charityforthe yearended 31 December 2025. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). 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 charily's accounts as carried out under section 145 of the Chanties Act 2011 I'the 2011 Act'}. In carrying out my examination I have followed the Directions given by the Charity commission under section 145{51 (b) of the 2011 Act. Independent examlner'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 the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accounlants in England and Wales, which is one of Ihe listed bodies. I have compleled 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 respect of the company as required by section 386 ofthe 2006 Act., or 2. the accounts do not accord with those records,. or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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., or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charrties applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}. 13
Enjoy Church Limited Trustees, Report For the year ended 31 December 2025 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 accounls lo be reached. Joshua Kingston Bsc FCA Burton Sweet Limiled Chartered Accountants The Clock Tower 5 Farleigh Court, Old Weston Road Flax Bourton Bristol BS48 1UR Date.. 30 April 2026 14
ENJOY CHURCH STATEMENT OF FINANCIAL ACTIVITIES Ilncludlng Income and expendlture account) YEAR ENDED 31 DECEMBER 2025 Unr8Strlcted Funds Restrlcted Funds Total funds 2025 Total funds 2024 Notos InGorne from.. Donations and grants Charitable activities.. Other trading activities InveslmeDt5 other Income 221.898 16.051 34.148 15.235 135.500 3.7C 8.011 225,598 24,062 34,148 15,235 135,5tM) 184.067 17.707 39.994 11.362 101.433 Totsl Incomo 422.832 434,543 354,563 Expenditure on.. Charrtable artivities 288.590 9.821 298,411 269.880 Totsl oxpondlture 288,590 9,821 298,411 269,880 Net inGome I lexpenditurel 134.242 1.890 136,132 84.683 Transfers b8ts¥eon fund8 Net rnovernent in funds 134.242 1,890 136,132 84.683 Totsl fur5 brought forward 15 689.244 2.869 692,113 607.431 Totsl funds carrf8d fOard 15 823,486 4,759 828,245 692,113 The company has no recognised gain5 or losses other than the resutts forthe year as set out above. All of the aclivilie5 of the cornpany are dassed ¥s continuing. The cotnparalive Statement of Finanoal Aclivilies 15 shown in note 10. The notes on page5 17 to 27 form part of these financial Statements 15
ENJOY CHURCH BALANCE SHEET AT 31 DECEMBER 2025 202S 2024 Notes Flxed ass8t8 97,895 317,694 Current as88t8 Debtors Cash 8t b8nk 16,597 721,597 738,194 20.377 360.004 380.381 Credltors.. Amounts falllng due wlthln one year 17.8441 (s,2) Net current assets 73Q,350 374,419 Net assets 828,245 692.113 Fund$ of the charity Restricted funds Unrestri¢ted fund$ 16 16 4,759 823,486 2.869 689.244 828,245 692,113 For the year ending 31 December 2025 the comp8ny was entided lo exemption from audit under section 477 of the Companies Act 2006 relating to Small compani&s. Th& members hav& not required th8 company to obtain an audit of its accoun18 for the ye2r in que8tion In accordance with Section 144121 of the Charities Act 2011. Th& member8 hav8 not required the company to obt2in an audit in accordanc with section 476 of th8 Comp2nies Act 2006, Th& directors acknowledge their responsibilit$ for comptying with the requirements of the Act with resp&ct to accounting recor(Is 8nd the preparation of accounts. The8& accx)unts have been prepared in attordan( with th& Special provisions of Part 15 of the Companies Ad applicable to small cornpanie5 subject to the srnall cornpanEs regime and in accordance with FRS102 SORP. These financi81 statements were approved by the trustee5 on 30 April 20 and are signed on their behalf by.. J Vivian Trustee Cornpany regislration nurnber.. 08080737 The notes on page5 17 to 27 form part of these financial Statements
ENJOY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 1 Accounting policies al Basls of preparatlon Th& financial slatem8nls have been prepared in accordance wrth the historical cost convention (except where otherwise staled in the accounting polity nol&l and In accordance with the Stal&ment of RÈcomffnded Practice". Accounting and Reporting by Charrties preparing their accounts in accordance with the Financial Reporting Standard appIable in the UK and Republic of Ireland IFRS 1021, and the Financi81 Reporting Standard applicable In the United Kingdom 8nd RepubliG of Ireland IFRS 1021. and the Companie5 AGI 2006. Th& charty is a public benefit entity as defined under FRS102. The trustees (who Ère the charitable companrfs diredors for th& purposes of ¢ompany wI have as$es$ed whether the use of the going concern basi5 is appropriate and have considered possib events or conditions that might cast signrficant doubt on the ability of th& charity lo continu& as a going concern. The tru8lee$ have made this assessffnl for a period of al kasl one ye8r from the date of approval of the financi81 stslements. In particular the trustee5 have considered the charrtls forec88ts and projections and the possible Implication8 should projected Income and l or expenditure vary unexpeGle(Ily. The trustees h8ve Gon¢luded that there Is a reasonabk expeGtation Ihal the charity has adequate rÈ3ourc8S to continue to operate for the fore88eabk futur8. Th8 charity ther8for8 contsnues to adopt the going concern basis in prèparing ils financial statements. bl Income Incotne including investment income is recognised in the period in which the charity becomes eNtItd to receipt. the amount receiv8ble can be m8asured with reasonab certainly. and receipt Is probable. For th8 most part, ineom& iq generalty recognised when it is received. InGome is deferred when the ¢harily has to fulfil ¢onditions before becoming entrtkd to it orwhere the donor has spefied that the income is to be spent in a future p8riod. Income from donations and kgacie8 indude8.' Il Recoverable gift aid. This Is r&cognis8d when the r8lated donation is rec&i¥8d. Gift ak1 that has not be&n recovered by the balance sheet date is inGluded as 8 debtor. ill Donated tscilities. services and good5. Goods (lonated for distribution to benefiuaries are recognised as income when receivablè at fair value Ibeing an 8Stimate of the amount il would cost to purchase those items). Facilitie8, servi5 and goods donated for the charitls use are recogniseil as incotne when r1vable at their value to the The ch¥rty relies on volunteers to carry out many of its activities. However, in accordance with the SORP. the value of the8& senfic&s has not been included In these financial statements as they cannot be reliably trasured. Wh&n donated goods, 8Èrvices and facililiÈs ar& distributed or consumed. an expense in respect of those items is included in the Staternent of Financial Aclivities. At the year end any goods that have not been dislribuled or consumed ar& recognised as stock., donated fixed assets are c8Pltalised. iiil Legacies. Income from kg8CIÈ8 18 recognised when 8 distribution is received from the estate or, if earfier, when the ¢harty ha$ been notified that a distribution will be made ènd the amount ¢en{able ¢an be mea$ured reliably. Income from charitable activitie5 represents income recewable from goods, 5etvices and facilities supplied in furtherance of the d)arity's charitable objects. It Indudes Inco from church &venls and a community football club run by the Church. Incomè from other trading activitiès represents intomÈ re(*1Vab from aclivili&s undertaken to generate funds for the charty. It indudes income from the rental of halls in church owned premises. Investment income represent8 income generated by the charitys assets and indudes income from bank interest.
ENJOY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 1 Accounting policies Icontinuedl cl Expendlture Expenditure, induding irrecov?rabl& VAT, is r8cogni38d wh&n il is incurred or, If &arliÈr, when a kgal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of th& obligation can be Measured reliably. The charity makes grants to other institutions and individuals lo further it5 cfr8ri18ble objectwe5. Grants payab are recognised as constructive obligations arise. whith Is gener81ty when the charity expre8S88 a commitment lo th& reGipEnl that can bp measured reliably and then only to the extent thai any ¢ondition$ a$soGiated with the grant are outside of the control of the chanly. Costs of charitable activities comprise the expenditure a550ciated with achieving the charitable objectwes and activities of th& Charty. Governance cost8, which ar& included in expenditure on Charitab activitie8 but are Identified 88parately in the notes to the accounts, inGludes costs a5SOGl8ted with the indetEndenl examination of the finanGial stslements. compliance with conslilutional and slatulory requirement8 and any other expenditur& incurred on the 8trat8gic management of the charty Expenditure is allocated to a particular activity where the cost relates directly to that aclivrty. Support costs include central fundn$ and havè beèn allocated lo adivity Cost calegoriÈs based on use of the particular resource. dl Fund accourting General funds are UnstrICted funds which arÈ available for use at the discretion of the trustees in furthÈrancÈ of th& general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the tmstees for particular purposes. Restricted funds are donations whh are lo b& used In accordanc& with S¢if1C restrictions imposed by doDor5-, they include donations reiVed frorll appeals for specrfic activities or projects. el Fixed assets Depreciation is calcul8ted 50 as lo wrilfroff the c051 of an asset, less its estimated residual value. over the usefvl economic life of the asset as follows.. Freehold land Freehold buildings Leasehold buikling5 Equipment Is not depreciatsd 1caUse It is not consumed by usel Over 50 ye8rs aftertaking aGGount of the bU11g,8 residual value Over 50 Ye8 or the period of th8 lease whichev&r is shorter Over 3 to 7 years The Garrying v8lues of 18ngible fixed assets are reviewed for irnpairment in perd5 when events or changes in circum8tanc88 Indicate that the carrying valu8 may not be recoverable. Ass&ts ar& caprtali%ed where th& purchase price ex(*eds £500. fj Debiors Trade and other debtors are recogni5ed at the 5ethetnent arnount due after any trade discount offered. Prepayments ar8 valu8d at the amount Ppaid net of any trade discounts du8. gl Cash at bank In hand Cash at bank 8nd cash in hand includes Gash and short term highly liquid investment5 with a short rnaturty of three months or less from the dale of acquisition or opening of the deposit or similar account. 18
ENJOY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 1 Accounting policies Icontinuedl hl Creditors Creditors and provisions are recogni5ed where the charty has a present oblvJation resulting from a past event that will probabty result In the transfer of funds to a third party and the amount due lo settle the oblKJalion can be m8asur8d or estimated reli8bly. Cre(litors and provisions are nortnally recognised 8t their selllement arnount after allowing for any trade discounts due. il Pension costs and other p05t.retiretnent benefits The charity operales defined contribution pension scheme5 for its eFnployee5. Obligation5 for contribution5 to these schemes are recognised 88 an expense when the liabilty arises. The assets of these Schemes are held separately from those of the charity in independently administered funds 2 Donatlons anil grants Unrestricted Fund5 Restricted Funds Total Fund5 2025 Donations from church members Gift aid reclaimed Grants rettivable 181,576 36,658 3,664 181.578 38.658 7.364 3,700 221,898 3,7 225.598 Donations of £30.90912024.. £38,821) were received from trustee8 and oth8r rèlated partses during the yoar. Prfory8ar Unrestrlcted Fund5 Restrlcted Funds Totsl Funds 2024 Donations reoived Gift aid reclaimed Grants re1Vable 151,234 28,136 2,100 2.597 153.831 28.136 2.100 181.470 2.597 184.067 3 Income from Charltable actlv6tle8 Unrestricted Fund5 Restricted Funds Total Fund5 2025 Church retre8ts and events Mission trips Football club othÈr income 12,967 347 2,639 12,967 8.358 2.639 98 8,011 16,051 8,011 24.062 19
ENJOY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 3 Income from Charitable activities Icontinuedl Prioryear Unre8trlcted Funds Restrlcted Fund$ Totsl Funds 2024 Church treats and events Foolb811 club othèr income 5,013 13.877 1,765 2.064 1,765 2,064 12,694 5,013 17.707 4 Other trading artivities Unrestrlcted Fun(ts Restrlcted Fund$ Total Funds 2025 Hall hire in¢ome 34,148 34.148 Prior year Unr85tricted Funds Restricted Funds Total Fund5 2024 Hall hire income 39,994 39,994 S Investments Unrestricted Funds Restricted Fund$ Totsl Fund8 2025 Bank interest 15,235 15.235 Prior year Unrestricted FundB Restricted Funds Total Fund5 2024 Bank interest 11,362 11,362 6 Other income Unrostricted Funds Restrictgd Funds Totsl Funds 2025 Gain on Sa of property 135,5CN) 135.500 20
ENJOY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 6 Other in¢ome l¢ontinuedl Prior year Vnr8strict8d Fund& Restricted Funds Totsl Funds 2024 Gains on disposal of property 101,433 101.433 7 Expenditure ¢)n Chariiable Activities Total 2025 Total 2024 Costs inGurred diredy on speGrfIG activities Grants payable Isee belowl Pastoral and 18am costs ECFC Costs Even15 costs Church meeting costs Ministry costs 12,725 116,407 1,733 10,198 11.091 95,248 1.518 17.438 5.281 13,352 14.542 1.052 12,246 9,222 18.744 18.384 25.447 22,1 22,639 2,160 20,411 7,280 8,251 Outre8ch. UK Oulre8ch- Overseas Equipment Rent New building cos15 Building costs (including Utility and Insurance) Support C08ts Property and equipment depreciation Office costs Legal fees Gov8manc8 Costs Independent &xaminerfs fees 49,201 8,188 9,994 3,914 13.736 8.201 -for indepèndent examination -for aGGOUnt5 preparatio 1,080 3.600 Other co3t3 780 Total expendrture 298,411 269.880 21
ENJOY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 8 Expendlture on Charltablo Actlvltles Icontlnuedl Grants and grfts 2025 2024 Grants and grfts made to organisations Christians against Poverty Upper Reaches CIO SarandèlGukè church Eagles, Wings Albania CCAN Romania Grants and gifts mad8 to individuals 1.625 100 2.400 2.400 3.250 5.233 2,608 6,200 12.725 11.091 8 Net Incomellexpendlturel for the year 2025 2024 Staled after ¢harging". Depreciation Trustèès, èxpenses Indepen(lent examinert5 fee 8,188 13,736 current year independent examination - accounts preparation 1,080 2.040 3,600 The £3.600 fee for the Independent Examiner in 2024 included accounts preparatn and examiDatioD of the Financial Statements. 9 Stsff costs and numb8r8 Thè aggregate payroll costs were". 2025 2024 Wages and $alari8$ Social security costs Pension contributions 113,940 983 1,394 56,289 134 1,225 116,317 57.648 Th& number of staff employed are as follows. 2025 2024 Pastoral and admini51ralion No employee was paid more than £60.000 In 2025 or 2024. C James, a trustee and director of th8 chari18ble company, received paym&nls amounting to £38,38312Q24.. £37,598) a tontraclor for pÈstoral services to the church and not as a trusteè These paym&nls are permitted by the charitys governing document. No other Irusteesldirectors during the year received any payments for services. Total benefrts paid to key management personnel during the year were £38,38312024.. £37.5981, induding etnployerfs national insurance and pension contributions. 22
ENJOY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 10 Comparative Statement of Financial Actiwties Unrestrlcted Fund5 Restrfcted Funds Total funds 2024 In¢omÈ and Èndowments from.. Donations and legaues Chartsble activities oth&rtrading activities Investments oth&r sources 181,470 12,694 39,994 11.362 101,433 2.597 5,013 184.067 17.707 39.994 11.362 101.433 Totsl Income and endowments 354.563 Expenditure on= Charitablè activities 254,903 14.977 269.880 Total expendlture 254.903 14.977 269.880 Net lexpenditure)lincome 92,050 17,3671 84.683 Transfvrs befvrfeen fund5 18.5951 6.595 Net movement in funds 85.455 17721 84.683 Total fund5 brought forward 603.790 3.641 607.431 Totsl funds ¢arrl8d fotward 689,244 2,869 692,113 11 Tanglble flxed assets Land & Buildings Chur¢h equipment Totsl Cost At 1 January 2024 Additions Disposa15 375,000 34,583 2.889 409,563 2.889 1275.0001 1275,0001 At 31 D8e8mber 2025 100,0 37,452 137.452 Depreciation At 1 January 2024 Charge for the y&ar Eliminated on disposal 74,500 2,000 160,5001 17,369 6,188 91,869 8.188 160.5001 At 31 December 2025 16,000 23,557 39.557 Net book value At 31 DecerDber2025 84,000 13.895 97.895 At 31 D8e8mb8r 2024 300,5 17,194 317.694 23
ENJOY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 12 Debtors 2025 2024 Tax reGoverab Hall Hire debtors PrepayrnIS and accrued income 8,811 807 6,979 6.729 1.133 12,515 16.597 20.377 13 Crediiors.. amounts falling Ilue wilhin one year 202$ 2024 Oth&r creditors Accruals 1,364 6.480 1,776 4.188 7.844 5.962 14 Company Ilmlted by guarantse The company is limited by guarantee and as such has no issued share capital. In the event of the company being would up the liability of the members is limited to £10 each. 24
ENJOY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 15 Movement in fund5 Income gains Expenditu and los$es At 31 December 2025 At 1 January Transfer D&Snated fvnds Church Land & Buildings Fund Youth Event Fund nerence Maker51Future Fund ECPC Fund Benevoknl Fund 300.500 135.500 8,283 1.080 2,639 956 12,0001 15,0871 1350,0001 84,000 3.197 80.288 2,152 79.208 1,246 11,7331 13.7451 2.789 380.955 148.458 112.5851 1347.2111 169.637 Gen81 nStriCt8d Funds 308,289 274.374 1276,0251 347,211 653,849 Totsl Unrestrlcted Funds 689.244 422.832 1288.5901 823.488 RÈslrirt8dFunds Covi(1-19 Fund Ukraine Appeal Fund Rom8nia Equipmenl Fund Mu118r Next Generation Fund Go Global Other Funds 396 1.413 500 396 1.413 500 510 1.380 560 4.759 2.500 9.211 11,9WI 17,8311 560 2.869 19.8211 Total Funds 692.113 434.543 298.411 828.245 Designated Funds Th& Church Land & Buildings Fund holds the church prop8rty. During the year, a tran8f8r reprnting the proceeds from the sale of property was transferred to General funds. The Youth Event Fund is for specific events. The Difference MakerslFuture Fund is a fund that used for projects dÈtermined by the trustee$. Donation$ to thi$ fund are not restricted as their use is 81 the trustees. discretion, though they Sre con18ined within a separate account for Identification. Current projects Include 8 New Building and Training for developffnI and training of new pastors. The ECFC Fund is the management of the subscriptions and expenses of the church foolball tearn. Benevo1 Fund- these funds have been set asKle to provk1e financial support for iThlivalS in need. Restricted Fund5 The Overseas Mi55ion Fund relates lo fund5 raised for overseas mission. Th& Covid-19 Fund relates lo grants and donations for specrfic projects due to the COVID-19 pandemic. Th& Ukrain8 App&al fund is lo assist our mi88ion partn8rs in Romania supporting refugees from the war in Ukrain8. The Warm Spa$ fund is to SUPPOrt an initiative 855151ing the local Gommunty (luring 2022-2023 winter. Romania Equipment Fund- These are fund5 to provide school equiprTEDI for children in Rorllania. Muller Next Generttion Fund-This grant was ceived to a55isI one of the char5 employee$ with his $tudi&$ al Bible College. Go Global- th&se funds are to assist Mth arranging ov&rseas trips to the church's mission partners in Romania and Albania. Th& Uenefact Trust- the church received 8 grant lo assist with refufoishing th8 church offices. oth&r Restricted funds relatè to small grfts for particular purposes. 25
ENJOY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 15 Movement in funds Icontinuedl Priory8ar At 1 January Income and Expenditure At 31 December 2024 2024 gains and 105S85 Tran5fvr Desnated funds Church Land & Buildings Fund Youth Evenl Fund Drfference MakerslFulure Fund ECPC Fund 488,000 101.433 869 29.872 1.765 17,5001 12,2631 14,5851 11,5181 1281,4331 1.387 16,5291 300,500 60,450 999 79,208 1.246 549,457 133,939 115,8661 1286,5751 380,955 General uns1Cted Funds 54,333 213.013 1239.0371 279.980 308.289 Totsl UnreBtrlct8d Funds 603,790 346,952 1254,9031 16,5951 689,244 R8ÈlrthdFunds Overseas Mission Covid-19 Fund Ukraine Appeal Fund Romania Equipm&nl Fund BÈnefact Trust Fund Other Fund5 5.013 6.529 1,223 1.413 436 18271 396 1.413 500 497 2.100 I4} 12.1661 560 3,641 560 2.869 7,610 114,9771 6,595 Total Funds 607 431 354 562 269 880 692113 16 Analysls of net assets b8fv488n funds Tangible fixed as5et5 Creditor5 falling due wlthln one At 31 December 2025 Debtors Cash year RestriGted funds Unr8Strictsd funds.. Designated funds Geneol funds 4,759 4.759 84,000 13.895 85,637 631,201 169,637 653.849 16.597 17.8441 97.895 16.597 721,597 17.8HI 828.245 Free reserves ofthe tharity al 31 Dernber 2025 were £639.954. 28
ENJOY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 16 Analysis of net assets between fund5 Icontinuedl Prioryear Crgdltors falllng Cash at bank due wrf(hin ono At 31 Docembor and in hand year 2024 Tangiblo fixed assets Debtors Restricted funds Unr8Stricted funds.. Designated funds General funds 2,869 2.869 300,500 17.194 80,454 276,681 380.954 308.290 20.377 15.9621 317,694 20.377 357,135 15.9621 692.113 Free reserves ofthe ¢harity at 31 De¢ÈmbÈr 2024 We £291.096. 17 Operatlng Lease Commltments ThÈ tharty has an opèrating lease for its premisès atThe Pr&cind, Porti%head. The minimum amount payab lunlil the next break dause and ignoring the potential effect of future rent reviews) in respect of this lease is as follows.. 2025 2024 Paymènts falling due.. within one year Between one and five yea Afterfive years 13.200 37.200 9.600 40.800 50.400 50.400 During the y&arthe charity was charg&d £13,20012024". £9.4781 for its opèrating aSe. 18 Transactlons wllh related partles During the year, the charity.. received donations tolalling £30,909 12024". £38.8211 from related partiÈs (which Includ&s tru818es, any other members of key managernent and anyone closely connecte(I to Iheml. paid no expenses 12024". £nill for I to trustees for carrying out duties associated Mth being trustees,. reimbutsements for expenses incurred when acting as agent for the charity or incurred when undertaking employment dutie5 not connected with serving as a trustee are not included In this disclosure. During the yèar the charity also mad& payments to Sarah James. who i% married to Chris James. a trustee. received employment benefits tolallin9 £34.564 12024.. £18.0121 for providing adrninistrative services lo the charity. Ezeki81 James. their son. also received £40012024 £nill for providing support to the charity. Except as disdosed In Note 5'Analysis of staff costs,, there have been no oth&r transactions with relatsd partles during the year. 27