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 ServI￿S 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
serVI￿S 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 re￿1ve 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 aC￿sSible 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 reSoUr￿S 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 fur￿5 brought forward
15
689.244
2.869
692,113
607.431
Totsl funds carrf8d fO￿ard
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 RÈcomff*nded Practice".
Accounting and Reporting by Charrties preparing their accounts in accordance with the Financial Reporting Standard
appI￿able 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 assessff*nl
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 eNtIt￿d 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 spe￿fied 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,
servi￿5 and goods donated for the charitls use are recogniseil as incotne when r￿1vable 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 tr￿asured.
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$soGiated with the grant are
outside of the control of the chanly.
Costs of charitable activities comprise the expenditure a550ciated with achieving the charitable objectwes and
activities of th& Charty.
Governance cost8, which ar& included in expenditure on Charitab￿ activitie8 but are Identified 88parately in the notes
to the accounts, inGludes costs a5SOGl8ted with the indetEndenl examination of the finanGial stslements. compliance
with conslilutional and slatulory requirement8 and any other expenditur& incurred on the 8trat8gic management of the
charty
Expenditure is allocated to a particular activity where the cost relates directly to that aclivrty.
Support costs include central fund￿n$ and havè beèn allocated lo adivity Cost calegoriÈs based on use of the
particular resource.
dl Fund accourting
General funds are Un￿strICted 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 wh￿h are lo b& used In accordanc& with S￿¢if1C
restrictions imposed by doDor5-, they include donations re￿iVed 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 1￿caUse It is not consumed by usel
Over 50 ye8rs aftertaking aGGount of the bU1￿1￿g,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 per￿d5 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 P￿paid 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 r￿e1Vable
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 preparat￿n 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
Prepayr￿nIS 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$es
At 31 December
2025
At 1 January
Transfer
D&S￿nated fvnds
Church Land & Buildings Fund
Youth Event Fund
n￿erence Maker51Future Fund
ECPC Fund
Benevoknl Fund
300.500
135.500
8,283
1.080
2,639
956
12,0001
15,0871
1350,0001
84,000
3.197
80.288
2,152
79.208
1,246
11,7331
13.7451
2.789
380.955
148.458
112.5851
1347.2111
169.637
Gen8￿1 ￿n￿StriCt8d Funds
308,289
274.374
1276,0251
347,211
653,849
Totsl Unrestrlcted Funds
689.244
422.832
1288.5901
823.488
RÈslrirt8dFunds
Covi(1-19 Fund
Ukraine Appeal Fund
Rom8nia Equipmenl Fund
Mu118r Next Generation Fund
Go Global
Other Funds
396
1.413
500
396
1.413
500
510
1.380
560
4.759
2.500
9.211
11,9WI
17,8311
560
2.869
19.8211
Total Funds
692.113
434.543
298.411
828.245
Designated Funds
Th& Church Land & Buildings Fund holds the church prop8rty. During the year, a tran8f8r repr￿nting the proceeds
from the sale of property was transferred to General funds.
The Youth Event Fund is for specific events.
The Difference MakerslFuture Fund is a fund that used for projects dÈtermined by the trustee$. 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 developff￿nI and training of new pastors.
The ECFC Fund is the management of the subscriptions and expenses of the church foolball tearn.
Benevo￿￿1 Fund- these funds have been set asKle to provk1e financial support for iThliv￿￿alS 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 char￿5 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
Des￿nated 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 un￿s1￿Cted 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 De￿rnber 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