Company Registration No. 08073794 (England and Wales)
BARNABAS COMMUNITY CHURCH
TRUSTEES, ANNUAL REPORT AND INDEPENDENTLY EXAMINED ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025

BARNABAS COMMUNITY CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
Directors & Trustee¥
LF Branfiekl
PR Downward
SJ Heys
RL Jones
DE Matthia$
A Reed
S Birchall
AD Knoetze
Charity number
1148096
Company number
08073794
Registered orfice
The 88rnabas Centre
Longden Coleham
Shrewsbury
SY3 7DN
Independènt examinar
Baker Accountancy Services
WindtRill Farm Business Hub
Bowslridge Lane
Chalfont St Giles
Bucks HP8 4RG

BARNABAS COMMUNITY CHURCH
CONTENTS
Trustees report
Page4-6
Inde￿ndent Èx8minerfs rèport
Page 7
Statement of financial activities
Page 8
Balance sheet
Page9-10
Notes to the financial statements
P8ge11-20

BARNABAS COMMUNITY CHURCH
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORTI
FOR THE YEAR ENDED 31 MARCH 2025
The Directors & Trustees present their report and financial stat6ménls for the year ended 31 March 2025.
The accounts have been prep8fed in accordance with the accounting policies set out in note 2 to the accounts
and comply with the charity's governing document. the Companies Act 2006 and the Statement of Recommended
Practice IFRS 102 - second edition) "Accounting and Reporting by Charities" effective 1 st January 2019.
Objective8 and actlviti•s
The principal activity of the charitablè company is th8 running of a church.
The company's activities are regulated by the MÈmor8ndum and Articles of Association. The objectives of the
charitable company are..
al The advancement ol the Christian faith.
bl Relief of persons who are in oonditions of need. hardship and distress or who ère aged or sick.
cl The provision of instruction in the Chrastian faith at any educational establishment.
The Directors & Trustees have with due regard lo guidanc£ issued by the Charity Commission in decjding what
activihes the charity should undertake.
Achievements and perforniance
2024r25 continued lo see growth in the number of people attending our services and the number of ChLtrch mernbers.
Regular Sunday attefidance is well over 31)0. with some services Seeing over 350 in the building.
As previously planned, our eldership was expanded with Daniel Jenkins and Matt Lawrence appointed in September
2024. Daniel brings a wealth of previous church leadership experience, a real paslorfs heart and Inspiratio￿al preaching.
Matt. who giew up within Bamabas Church. has for many years had an important leadership role in our youth work, and
this will continue to further develop as an Elder, and a5 a teacher h88 excellent leaching 8ntJ preaching skills. It is hoped
to further grow the eldership team in the future.
The pastoral te8m has been strengthened with employment of an experienced covnselloi, an overseas volunteer was
taken on under the Time for God Programme. to assisl in many aspect5 of Church life for a12 month term.
A new voluntary Child￿n'S worker was appointed to lead Our children's work on a three day per week basis. She ovef3ees
the four separate children's groups, which rufi each Sullday. Kingdom Kids12-4sl, Kingdom Explorers1>7sl. Kingdom
Kids17-10s1 alld Rooted111 plusl. Average children numbers on a Sunday are in the 80 plus r8nge and a large group of
volunteers help run this Important part tsf Barnab8s' ministry.
A new Initiative started during the year, with the'Together' group. 8 social group meeting on Monday mornings for the 60
plus age range. This has started with a small but steady following and it is hoped with grow further as it become5 rnore
established.
Stay & Play, our toddlei group, h88 flouFished and had grown to its room's maximum capacity with a wailing list now
operating.
The Centre building is heavily used throughoth the week by 0￿r sister ch8rily, Bamabas Comrnunity Projects. with its
many Food Bank Plus Initiatives, such a5 360 Walk. 380 Talk, 360 Drop-in, 360 Create, 360 Grow, 8atn8bas Money
Advice arTrd Breathe Counselling Service, etc. Their Christrnas 2024 campaign saw the Centre building taken ovef for five
days in the preparation and distnbution of some 400 plus Christma5 harnpers for food b8nk clients. Hundreds ol
volunteers were involved in this work. Other building user5 1￿clude Runlales, NHS. Shropshire Council, CMA. which bring
in useful room hire income.
January 2025 saw our lea¢J Elder travel to Peru lo be the principal speaker at the Peru SIM I Serving in Mission)
cOnferell￿ This was lo give support and encouragement to Lizzie Vthile, a Church member who has been working as a
water engineer missionary in Peru for the last ten years.

BARNABAS COMMUNITY CHURCH
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT} CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
We have continued works to refurbish the Church office building with full intemal redecoration and rool. fascia, soffit and
gutter cleaning undertaken. There were no serious fltsoding worries during the year. which is pleasing to report.
We have seèn remarkable provision by God this year. by way of several substantial gifts tot81ing over £100.000 on lop tsf
our usual regulai income. £30,000 was recewed from the winding up of Hope Church, North Shrewsbury. This has been
allocated towards the cost of installing a lift in the Centre building, whith will provide full access for all lo the Upper Room
and the ancillary first floor roorlls. 11 Is hoped lo do this In 2025126 We have also paid off the Church mortgage, saving
approxim3lely £7.000 pei annum. This money will enhance our Church ministry funds going forward. As a consequence
of these donations. our reseNes are significantty higher at the year end.
FFnan¢ial revlew
During the pèriod the charity received income tolaling £539.24412024. £442,917) and incurred general expenditure of
£434.62712024.. £465.8161.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained
at a level equivalent to between three and six rnonth's expenditure. The DiieGtors & Trustee5 consider that reserves al this
level will ensure that. in the event ol a significant drop in funding. they will be able to continue the chkrity's current activities
while consideration is given to ways in which additional ftjnds may be raised. Thi5 level of reserves has been maintained
throughout the year.
The charitable company generates a regular inGome by wèy of gifts and donations and this is adequate to cover the
projected expenditure. In addition, the eharitable company seek5 to maintain adequate reserves to enable It to meet any
unforeseen expenditure or to cover any short-tem drop in income.
As at 31 March 2025 the total reserve5 were £1.107.17512024.. £1,002,558) with £16,361 12024.. £18.0441 in a de5￿gnated
fund. £591,99912024.. £587,337) restricted and £498,81512024". £397.1771 unrestricted.
Risk Management
The Directors have considered the major risks to which the ch8ritable company is exposed and have established
appropriate Systerns to mitigate those risks.
Structure, govemanee and managèment
The charity became a company lirniled by guarantee 1S1 August 2012. 11 does not have a share capital. In practice
the activities are very Much a continuation of the work prevv)usly undertaken by the former eharitable trust (charity
5151841.
The directors of the company are also the trustees of the charitable activitie5.
The Directors & Trustee5' Remuneration & Expen3es. who are also the ¢Jirectors for the purpose of company
law. and who served during the year were..
LF Branfield
PR Downward
SJ Heys
RL Jone8
DE Matthias
A Reed
S 8irchall
A Knoetze

BARNABAS COMMUNITY CHURCH
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI cO￿rINuED
FOR THE YEAR ENDED 31 MARCH 2025
Accoicling to the Arfdes of Assoriatlon, thare is no maxinum numbèr Df dirèctors. The minSmum numb8r 1$ 3.
8 or 9 se8ms to be about the best, and allows for specialisalion within the diiectorato lflnance, chihl
prolectlon, h8gJlh and 5af8ty, 5t8ff gtc.).
Dlr8Ctors rnust b8 li8t6d In the current dSr•¢tory as m&mbèr$ gf Barn￿aS Community Church.
Directors may be rernuneratad, $ccording to Article 7.2lal ststes that 'a dlr6ctor or connected person
may receive a ￿nefItfrorn the ch8Jity in the capaelty of a beneflcl8ry olthe charfty prowded tha* 8 majority olthe
dirgctors do not benefft in this way.
Dirèetors sgrvo for 3 years after which they can bè wlected.
In looking for new directors, wè follow a'lob d88cription' Ibalowl. with a partlculdrvtew to filling any of tha roles
within tha (Si￿ctorShip that rnay b& lacktng. Dirgctors make ajointd8cision about approaching ong oftho Samgbag
memb•ryd and then del&uale the raspttnsiblllty of dls¢u$slng with this pgr¥on fvrther.
BarMba8 Communlty church Dlr•¢tsts'Job Dp8cAptlon'
s￿rItual 8tatur8
Directors must be matur& Chri¥lians who have a concem forall the mÈmbers ol tha Church, Pnd the actfvlUe3 that
are run by Church. In the directors, ct)nt8xI this will bg domonslrgted by..
A thorough underslafiding of God's word, which enables dirèctors to detect any deviation from the Church's Staternenl
of Faith or nornial biblical doctrine and bring this Informally to thé Èlders.
Being a'critical friend. to the 8ldafS, sharing priv8lely with tham if dlreclors fa81 that the ernphas￿ of the church's
tsaching or practlce Is bacoming unbalanc6d.
A willlngness to b&corne 8cquainted with diffèrent aspècts ofthe Church'$ mlni8ty and thus to Aupport tharn 8nd
¥eprasent them in tha directors, forum.
Pr8y8rfulnes9- both in prfvate and corporats conlgxts.
Support for 81d?r8 and other laadgr8
Input to, and support for, poli¢y decislon$ that havo fln8Mcial, legal tx insuranc6 impK¢aliow. Caring lor elders through
regular meeb.ngg lo discuss p9rsonal as wall as Chureh18sues.
Flnanclal, legal and relat•d matt8rs
Settlng the annu81 budget lafter consultation wtth all budget hold8ts1 and monitotlng it. Responsibility for legal i58UeS,
guch as health 8nd saloty, thild Safeguarding and Ingurancas. Final responsibility in matters rglating to building5.
Staff
aking staff appointments lin consultalon wlth elders) and ensurln9 r91ated legal matter8 relat#)g td ernploymenl are in
placè atKI kept up40-dale.
Setting and upclating stsfl 94lari85. Ensuring ￿0￿18r staff reM6w8 are in place.
Overseeing dlsryplinary m8tters in relation to staff.
Trade Cradltor8
The company's curr&nt policy eoneeming the paymgnt ol trad& craditors is to follow the CBI'S Prompt Payers Code
Icoples arg ava*lable from the CBI, Centre Polnt. 103 Nèw Oxford St￿￿t. Lonclon WC1A 10U}.
The cornpany's current policy concemlng tho paymènt of trad8 c￿l￿tOrS is to..
Settle the to￿5 of payment with suppliers when agreeing the18￿$ ol èach transaction.
Ensure that suppliers art made ware ol the letms ol paym8nt by Incluslon ol the r81ovant terrns in contracts., and
Pay in acctsrdancè with the company's contrathal and other legal obJiyatlon8.
Tho Twstegs rnport W88 opproved by the £08rt1 ofDir8Gtw & Truste8s'.
R Jong8. Tmsfr8è.
D8t8d .

BARNABAS COMMUNITY CHURCH
INDEPENDENT EXAMINER'S REPORT
TO THE DSRECTORS & TRUSTEES OF BARNABAS COMMUNITY CHURCH
I report to the directors and trustees on my examination ofthe accounfs 018ainabas Community Church lor the year ended
31 March 2025. which are set out on pages 8 10 20.
Responsibilities and basis of report
As ltte director5. who also act as ihe charity s trustees. you are responsible for the preparalitsn of the a¢¢oun15 in accordance
with the requirements of the Charities Act 20061'lhe Act'l.
Having salisfied myself Ihat the accounts of the Company are not iequired lo be audited for this year under part 16 of the
2006 Act and are eligible for Independent examination. I report in respect ol my exaThinalion of the Trust's accounts carried
oul under section 145 of the 2011 Acl and In rarrying out n7y examinatron. I have followed all appltcable Directions given
by the Charity Commission under section 14515llbl of Ihe 2011 Act.
Independèntexaminerfs stslèment
The charity'5 gross incoine exceeded £250.000 and l am qualified to undert8ke the examination being a qualified chartered
accouniant and fellow of the Institute ol Charteied Accountants in England and Wales IICAEWI
I have completed my examination. I conlirm that no malenal matter5 have come to rny altenlion in conneclion with the
examinalion giving me cause lo believe that In any material respeci"
accounting records were not kept in respecl ol the Trust as required by section 130 01 the Act.. or
the a¢￿untS dKI not accord with Ihe accounting records, or
the accoun15 did not comply with the applicable requirements ￿nCerning the fomi and conient of counts
sel out In the Charities (Accounts and Reports) Regulations 2008 other than any requirertFent that the
accounis give a 'true and fair view which Is not a mailer considered as part of an indopendent
examinalion.
I have no concerns and have come across no other matters Ir? connection with the examination lo which attention should
be drawn In this report In order lo enable a proper understanding of the ac¢ount5 to be reached.
Emma Baker Bsc (Honsl BFP FCA
Baker Accountancy Services
Windinill Farni Business Hub
Bowslridge Lane
Chalfoni Si Giles
8uGkinghamshire
HP84RG
Oate.

BARNABAS COMMUNITY CHURCH
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOMEAND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrèstricted Designatèd Restricted
funds
funds
funds
Total
2025
Total
2024
Income from..
Notes
Voluntary income
504,382
33,$81
537.963
441.960
Investments
1.281
1.281
957
Total income
505.663
33,581
539,244
442.917
Ex
endtture on..
Charitable activilies
404.025
1,683
28,919
434.627
485.816
Net incominglloutgoingl
resources before transters
101,838
11,6831
4,662
104,617
122,8991
Gross transfer5 be￿een fvnds
Net incomellexpenditurel for
the yearlnet movement in funds
101.638
11,6831
4,662
104.617
122,8991
Fund balan￿$ at 1 April 2024
397,177
18.044
587,337 1,002,558
1,025,457
Fund balances at 31 March 2025
498,815
16.361
591,999 1.107,175
1,002.558
The statement of financial activities Includes all gains and 105ses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of finanaal activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

BARNABAS COMMUNITY CHURCH
BALANCE SHEET
AS A T 31 MARCH 2025
2025
2024
Not88
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in h8nd
891,838
891,838
11
22.062
197.623
21.986
153,619
219.685
175.805
Crèditors= amounts falling
due wlthlnone yèar
12
14.3481
{15.7321
Net current assets
215,337
159,873
Total assets less current
liabllitsas
1,107,175
1,051,711
Creditors.. amounts falling
due aftèr more than one year
13
149,1531
Net assets
1,107,175
1,002,558
Income funds
Restricted fund5
Designated funds
Gener&1 unrestricted fijnds
16
591.999
16,361
498,815
587,337
18,044
397.177
17
1,107,175
1,002,558

BALANCE SHEET CONIINUEO
AS Af31 MARCH 2025
Tlie company is enlittod to the exèmptitsn from the audit requirement Contained in Section 477 of Ihg Componi88
Ad 2006, for thè year endad 31 March 2025.
The members have nol required the company to obtaln an audit of its fin8nri818tat8monls forth¥ yoar in q￿estiOn
in accordance wllh section 476 of thè Componi9s Act 2008.
In accordance wlth sactlon 4d4 01 th¢ Companies Act 2006 all of the mernbe￿ ofthe company have consentad
to the abridgement of th8 finanaal slalem9nts pur3u8nt to paragraph 1A of Schedule 1 to the Small Companlos
and Groups (Aecounts and Dir8Qtors' Report) Regulations IS.1. 2tt0814091{bl.
Thè dirèetors acknowlodge their responsibililies fo¥ ansU￿￿9 that tha ch8rlty kegp$ 8ccounting raeords whlch
comply with 8ecllon 388 of the Act and for prgparing financial $tatemont$ which give a true and fair view of th8
51*9 of affaifs ol the Company as at th8 and of the financi81 ye8r afjd of rt8 incoming r8s¢Jur¢es 8nd applir8tion of
resourcgs, including its income And 8xpendilur8, for the financial year in accordance wlh Éh8 requirements of
¥actionè 394 and 395 and which otherwise comply wth the fgquirements of thg CompanieB Act 2006 relatlng to
financial statements, so far as applicable lo the company.
These finanelal statements havg been prepared in accordancg Wlth the prov18ions applicable Its companias
8ubltsct ttt th• sm811 ¢ompanies regim¢ and in 8ccordance wllh FRS102 SORP.
Th& a¢¢ounts ￿ere approved by th$ Directors & Trusteés, on ,..,.i¥-, ..N.fj.¥..2oZS
R Jones
Tru5tètr
Company Reol8tratlon No. 08073794
-10-

BARNABAS COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Crltical accounting estimates and judgements
In the applic8t10n of the charity's accounting policies, the Directors & TfUStees' Remunei8tion & Expenses are
required to make judgements. estim81es and assumptions about the carrying amount of asset5 and liabilities
that are not re8dily apparent from other sourees. The estirn8tes and associated assumptions are based on
historical experience and other factors trat are considered lo be relevant. Actual results may differ from
these estimates.
The estiwnates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revi510n 8ffe¢ts only that
period, or In the period of the revision and future period5 where the iev15ion affects both current and future
periods.
Ac¢ounting policies
Charity information
Barnabas Community ChuTch is a private company limited by guarantee incorporated in England and
Vvales. The registeied office is The Bamabas Centre, Longden Coleham, Shrewsbury, SY3 7DN.
2.1 Accounting convention
These accotsnts have been prepared in aceordance with FRS 102"The Financial Reporting Standard applicable
in the UK and Republic of Ireland" I'FRS 102,1. 'Accounting and Reporting by Chanties the Statement of
Recommended practi￿ lor chanties applying FRS 102, the Companies Act 20(￿ and UK Generally AC￿pted
Accounting Pr8ctiTr as it applie5 from 1 January 2015. The tharity is a Public Benefit Entity as defined by FRS
102.
The financial statements have been prepared under the historical cost cr>nvention. Inodified to include the
revaluation of freehold properties and lo include investment properties and certain financial instruments al
fair value. The principal accounting policies adopted are set out below.
2.2 Currèncy
The financial slalements are prepared in sterfing. which is the functional currency of the charrty. Monetary amounts
in these finanaal slalements are rtsunded lo the nearest £.
2.3 Going concern
At the time tsf approving the financial statements, the Directors & Trustees, Remuneration & Expenses
have a reasonable expectation that the charity has adequate resources to continue in operational existence
for the foreseeable future. Thus the Directors & Tru5tees' Remuneratitsn & Expenses continue lo adopt tho
going concérn basis of accounting in preparing the financial statements.
2.4 Incombng re$our¢es
Income is recogriised when the charity is legally entitled to it after any performance conditions have been
met, the arnounts can be measured reliably. and it is probable that income will bè ieceived.
Cash donations are recognised on receipt. Other donations 8Te recognised once the charity has been
notified of the donation, unless performance conditions require deferral of the amount. Income tax
recoverable in relation to donations ￿te4Ved under Gift Aid oi deeds of covenant is recognised al the time
of the donation.
Items of income are recognised and included in the accounts when all of the following criteria are met..
The charity ha5 entitlement to the funds..
any performance condition attached to the item of income have been rnet orare fully within the
control of the charity..
there Is sufficient certainty that receipt ol the income is considered probable.. and the
amount can be measured reliably.

BARNABAS COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Icontinuedl
2.5 Resources èxpènded
Expenditure Is recognised once there Is a legal or conslrudive obligation to make a payment to a third
party. it is probable that settlement will be required and the amount of the obligation can be measured
reliably. Expenditure is classified under the following activity headings..
EKpendilvre on charitable activities Inclu¢Jes the costs of wnning the Barnabas Communty
Church and other activitiès undertaken to further the purposes ol the charity and their associated
support costs.
Other re50uices expended relate to governance costs induding the Independent Examinerfs
fees, accountancy and other professional fees.
Expenditure is accounted lor on an accruals basis Where costs cannot be directly attributed to particular
headings they have been allocated to activities on a basis consistent with the use of resources.
Irrecoverable VAT is Gharges as a cost against thè 8Gtivity for which the expenditure was incurred.
2.6 Tangiblè fixed assets
Tangible fixed assets are initially measured 81 cost and subsequently measured al ¢081 or valuation. net ol
depreciation and any impairment losses.
Assets purchased at a value over £5,000 are induded in the balance sheet initially at their cost and are
depreciated as follows..
Freehojd property-
Equipment, fixtures and frttings
Over useful economic lrfe
The gain or logs arising on the disposal of an asset is determined as the d5ffeience be￿een the $81e
pr￿ed$ and th8 carrying value of the asset and is re¢ognised in nel incornellexpenditurel for the year.
2.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounis of ils tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. 11 any such indication
exists, the recoverable amount of the asset is estimated in order to determine the ext6nt of the impaiment
loss lif any).
2.8 Ca¥h and cash equivalents
C8sh and cèsh equivalents include cash in hand, deposits held at call with banks. other short-lerm liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are
Shown within borrowings in Current liabilities.
12

BARNABAS COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Atcounting policies
(Continued)
2.9 Financial instruments
The charity has elected lo apply the provisions of Section 11 'Basic Finanaal Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial Instruments are recognised in the ¢h8rity's balance sheet when the charity becomes party to the
contractual PTovisions ol the instrument.
Financial asse15 and liabilities are offset. with the net amounts presented in the financial statements. when there
is a legally enfor￿able right lo set off the recognised amounts and there Is aN intention to settle on a net basi8
or to realis8 the a$set and settle the liability simtjltaneously.
Basic financial assèts
Basic financial assets, which include debtors and c8sh and bank balances, are initially measured al
transaction price Including transaction costs and are subsequently carrièd at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction. where the transaction
is measured at the present valtje of the future receipts discoLJnted 8t a market rate of interest. Financial
assets dassified as rec&iv8ble within one year are not amortised.
Basic finanei31 liabilitiOS
Basic financial liabilitie5. including creditois and b8nk loans are initially recognised al transaction pnTr unless
the arrangernent constitutes a Iinancing transaction. where the debt instrument 15 measured at the present value
of the future payments discounted at a market rale of interest. Financial liabilities classrfied as payable within
one year are ntst atnortised.
Debt instruments are subseqLJontly carried at amortised cost, using the effective interest rate method.
Trade c￿ditOrS are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from Slippliers. Amounts payable are classified as c￿rrent liabilities il payrnent is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially at
transaction pri￿ and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabllit1•5
Financial liabilities are dere¢ognised when the charity's contractual oblig8tions expire or ao discharged or
cancelled.
2.10 Taxation
The charity receives tax refunds in respect of deeds of covenants and gift aid donations. These are
accounted for in the period In which the original donation was received.
2.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services
are received.
TÈrrnination benefits are recognised immediately as an expense when the ch8rity is demonstrably committed
to terrninate the employment of an employee or to provide temiination benefits.
13-

BARNABAS COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcles
(Continued)
2.12 Fund accounting
Unrestricted funds can be used in accordancè with the charitable objectives at the discretion of the trustees.
Restricted funds ¢an only be used for particular restricted purposes within the objects of the eharity.
Restrictions anse when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is includ@d ia the notes to the fin8ncia
statements.
2.13 Debtors
Trade and other debtors are recognised at the Sett￿ment amount due.
2.14 Creditors and provis40nS
Creditors and provisions are recognised where the charity has a present obligation resulting from a p8$t
event that will probably result in the tiansfer of funds to a third paty and the amount due to settle the
obligation can be measured or estimated reliably. Creditols and provisions are normally recognised at their
settlement value.
Inv•strAents
Unr¢$tricted Unrestricted
funds
funds
2025
2024
Interest reeeivable
1,281
957
Voluntary income
Unrestricted Designated Restricted
funds
funds
funds
Total
2025
Total
2024
Offenngs and covenanted giving
Othei In￿Me
In¢ome lax refunds
Gifts & donations
294.829
62,626
56.827
90,100
294.829
96.207
56.827
90.100
286.764
100.566
54,410
200
33.581
For the year ended 31 March 2025
504,382
33,581
537,963
For the year ended 31 March 2024
411,640
30,320
441,960
14

BARNABAS COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
Charitable activitles
Charitable Charitabl•
activities
activities
2025
2024
inistry giving
Salaries and pension
Gifts and donations
Catering
Youth and children's work
Training and seminars
Church activitios
Printing. postage and stationery
Insurance
Lighting and healing
Repairs and Fenewals
Telephone
Licellses and registration
Travelling expenses
Loan interest
Bank charges
Depiecialion
124.9Jl
124,890
118,123
111,166
.30,423
10,397
1,707
9,234
14,2.30
2,323
11.339
7,780
3,317
8,442
37,762
2,386
6,908
13,89)
67.912
3,5&
2,184
1.497
3,150
1,861
970
4,228
460
?9,)24
449
430.i14
462,187
Share ofgovern8nce costs (see note 61
4,113
-1,629
465,816
Analysis by fund
Unrestricted Funds
Designated Funds
Restricted funds
404.02.
1.683
28,9l9
39i,281
J8,067
i2,468
434,627
46.i,816

BARNABAS COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs
Support Governance
Costs
costs
2025
Support
Costs
Govern3nce
costs
2024
Legal & professional
1,527
1,527
468
Accountancy
2,586
2,588
3.161
3.161
4,113
4,113
3,629
3.629
Analysed between
Charitable activitlèS
4.113
4,113
3,629
3.629
Employee8
Number of empltyee$
The average monthly number of employees during the year was..
2025
2024
Number
Numb•r
12
Employment costs
2025
2024
Wages an¢J Salaries
Social security cost5
Employer pér¥sion costs
232.127
10,248
7,466
214.284
8,214
6,790
249.841
229,288
There weie no employees whose annual remunèration was £60,000 or more.
16-

BARNABAS COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Directors & Trustees, Remuneration & Expenses
The Trust deed peFmits the charity to remunerate no more than half the directorsrtrustees. During the year
the following amounts were paid to directorsltrustees. and their spouses which includes salaries, pension
and reimbursement of expenses e.g. for training. travel and telephone usage,
2025
2024
D Matthias
S Heys
P Downward
S Birchg11
55.829
11,515
1,308
148
70,108
50,384
10.761
81,145
9 Tangible fixed assets
Fieehold Equipment
property fixtures and
Total
Cost
At 1 April 2024 & 31 March 2025
891,838
177,479
1,LK9,317
Deprèeiation and impairment
On 1 April 2024
177,479
177,479
Charge in the Year
On 31 March 2025
177,479
177.479
C8rrying amount al 31 March 2025
891,838
891,838
Carrying amount at 31 March 2024
891.838
891.838
10 Financlal instnjments
2025
2024
Carrying amount of fEnancial assets
Debt Instruments measured at amortised cost
219,565
175,605
¢arryÈng amount of financial liabi14ti8S
Measured at amortised cost
4,348
64.885
Financjal assets measured at amortised etssl consists of amounts due from income tax recoverable and
cash at bank.
Financial li8bilities messured al amortised cost consists of other loans, 8￿ru31S and loans from connected
company.

BARNABAS COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
11
Dgbtor8
2025
2024
Amounts falling due wtthln one year..
Trade debtors
5,961
7.696
Income Tax recoverable
15,930
14,290
Oth8r debtors
171
22.062
21.986
12 Creditors: amounts f¥lling du• within one year
2025
2024
Notes
Trade creditors
2,034
5.687
Other 103n8
5,746
Pensions
719
2,531
Accru81s and deferr8d income
1.595
1.788
4.348
15,732
13 C￿dItorS- amounts falling due after more than one year
2025
2024
Noivs
Other loans
15
49.153
14 S•eured creditors
2025
2024
Oiher loans
54,899
Payable within one year
Payable after one year
5.746
49,153
The above loan was repaid in the year.

BARNABAS COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Analysis of net a$$•ts belydeen funds
Unrestricted
Fund
Re¥tri¢ted Designatèd
Fund
Fund
Total
Fund balances a131 March 2025 are
represented by..
Tangible assels
Current assetsllliabilib-esl
Lon9 tem liabilities
266,442
232,373
625,3
{33,3971
891,838
215,337
18,361
498.815
591,999
16.361
1.107,175
16 Restricted funds
The income funds ol the charity include iestricted funds comprising the lolknwing unexpended balances of
donations and grants held on trust for specific purpose5'.
Movement in funds
Balan¢e at Incoming
Resources
1 April 2024
resoure8S
expended
rransfers Balance at
31 March
2025
569,489
14,9221
39
12001
12.2221
13661
32.636
11,2381
13251
12.8571
Oevelopment Fund
Youth Camp
Men's Events
Word Online
Church camp
Fellowship fund
Antioch pio}ect
Impact fund
Ladies. events
Year project
Stay & Play
569,489
12,7601
39
12001
1851
4,442
6.804
2,137
594
13.966
2,692
149
25,482
2.197
21.120
17431
13251
69
1,242
33,581
2,926
723
587.337
28,919
591.999
The Development Fund was established in r818tion lo the purchase of additional buildings and the alterations
to the main church building.
The Youth Carnp Fund relates to the annual Youth camp that is hèld In Stsfford in JLIIY.
MeT)'s Events Fund relates to the provision of men's breakfast$. tnen's day events etc.
Word Online is the creation of a website with Christian teaching available orn line. All funds have been transferred
to Hulbert Enterprises Limited, a charity solely destined to manage Word online.
The Church Carnp Fund relates lo the annual Church Camp Devoted" that will nèxt be held in the sumrner of
2025.
The Fellowship Fund is for members of the church who have fallen on hard times.
The lrnpact Fund relates to a yOLJth group which operates a tuck sh()p.
Ladies. Evenrs Fund relates to the provision of ladies. breakfasts. ladies. day events etc.
The Y88r project is to give work experien￿ for those on a gap year.
Stay and Play Is a group that meets at the church once a week giving parents the opportunily to meet and chat.

BARNABAS COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
17 Dèsignated funds
The income funds of the Charity include the following dèsignated funds which have been set aside
out of unrestricted fvnds by the trustees for specific purposes..
Movement in funds
8alan¢e at
1 Aprll 2024
Incoming
iesoitfces
ResoU￿e$
Balance at
expended 31 March 2025
Centre
Improvements
Fire Doors
13.250
322
12,928
5,190
5,190
Worship
1,361
1.757
18,044
1,683
16.361
18 Related party transactions
Rtmuneration of kèy managemtnt personnel
The remuneration & expenses of 811 the directors and trustees is disclosed in ntste 8
No related parties reoived any remuneration and expenses from the charity in 2025 or 2024.
-2n_