2024-12-31-accounts

Trustees’ annual report (including Directors’ report) for the period

From: 1[st] January 2024 Period start date To: 31 December 2024 Period end date Charity name: Weymouth Family Church Ltd

Charity registration number: 1149643

Company number: 08149935

Objectives and activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To promote the Christian faith in the UK and overseas To promote charitable purposes for the benefit of the inhabitants of Weymouth and Portland and the world, including the relief of poverty, sickness and the support of the aged, and those with addiction issues, and the advancement of religious and secular education.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Promoting the Christian faith: The church meets weekly on a Sunday for a church service to which all are welcome. In addition there are informal Connect Group meetings in homes, and groups to teach and encourage children and youth in the Christian faith. Sometimes the Connect Groups are suspended so that focussed Christian teaching can be brought to everyone at the church building. Relief of poverty: Soup run – we work in partnership with other churches in the town to run a weekly soup run for the street community across Weymouth and Portland; providing hot meals (soup- main meal- fruit/cake) and hot drinks, clothing, sleeping bags and blankets as and when they are available/required. Support to obtain housing and employment – we are available to support people who make themselves known to us through the church or the soup run to provide references for employment or accommodation. Support for bereaved families – we make our premises available, or provide funeral officiating services at no charge for those

		who have been bereaved, and provide practical support wherever possible. Support for people wanting prayer – We are available to offer prayer help to all who ask of us. Support for the general community and those with additional needs: we run a free coffee morning for anyone to come in for free hot drink and cake, conversation and support. We run another coffee morning with a particular emphasis on promoting and using Maketon signing. Advancement of religious education: Public Sunday services; Connect groups and children’s and youth groups for different ages to connect with others and build strong community; We are partners with Kintsugi Hope, a well-being charity, and we offered a well- being course to the public in this period but there were no takers. Following and Fishing training to teach Christians how to share their faith with others; Street Pastors – we continue to support the work of Street Pastors, both financially and by church members volunteering; We support the work of Refresh, - a charity promoting church unity across the town, and through which we also support the work of debt relief charity, CAP Overseas mission – we have given prayer and practical support to establish or strengthen churches and charitable projects in Sri Lanka through sponsor a child charity, Compassion. We do support the work of International Justice Mission (IJM) in prayer and in fund raising in helping to combat modern day slavery and CSE. Commission Festival – the church underwrites various costs to enable people to attend our annual church camping weekend. Non church members are supported to attend with up to 100% of the costs being met where necessary. Christian teaching and “being community together” are the main focus of these events. We held our first Commission Festival in August 2023 and paid for a young single parent mum and her children to attend. Once again, Newday took place and
Statement confirming whether the trustees have had regard to the guidance issued by the Charity	Para 1.18	The Trustees have had regard to the guidance issued by the Charity Commission on public benefit, and are satisfied that the activities of the charity

Commission on public benefit

are beneficial to the public and available to the public as can be seen by the range of services that we provide.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

Achievements and performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The church congregation continues to give financially to enable to purchase of a building by a mortgage. The ownership of the building will further the aims and objects of the charity and open up new opportunities to serve the community at large. We funded (about £25k - though some of this expenditure was in the previous year’s reporting period) and organised for remodelling works to upgrade the kitchen facilities and create ground floor storage. This was done with all necessary approvals being sought and agreed. This benefitted both the church and the outside user groups, who can now have storage for some of their equipment. We have continued to offer accessible “Sunday school” type activities for children on Sunday mornings. The church continues to provide practical support for the street community, who

are fed, welcomed, befriended and helped. We continue to support those who may become vulnerable in the night time economy in town by volunteering for and helping to fund the Street Pastor initiative. We support the work of Safe Families for Children and some of our members act as emergency hosts for children when families are in crisis. We support by fund raising and prayer, the work of International Justice Mission, which works to end modern day slavery and all forms of sexual exploitation. We have made our building available at a reasonable rent to outside user groups for them to hold meetings. We have a Cocaine Anonymous group, a Narcotics Anonymous group, a group for adults with additional learning needs, a group for carers of loved ones with dementia, a bereavement support group, and other community groups that might need a central town centre venue to hold a meeting. Some groups are charged a reasonable hourly rate, others charged whatever they can afford. The building is also used by another church in town to provide meals for rough sleepers two evenings and two mornings a week, and this group is not charged for their use of the hall.

Additional information (optional) You may choose to include further statements where relevant about:

Para 1.41 Achievements against objectives set Para 1.41 Performance of fundraising activities against objectives set Para 1.41 Investment performance against objectives Other

Financial review

Financial review
Review of the charity’s financial position at the end of the period	Para 1.21	The church’s reserves have remained healthy throughout this period. At the end of the accounting period we still held in excess of £27k approx in the church bank accounts (compared to £35k the previous year). This drop is accounted for by the works undertaken by the church to revamp the kitchen. Giving has been largely unchanged
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The church endeavours to hold at least three months operational costs to meet any unforeseen drop in giving by its members
Amount of reserves held	Para 1.22	£10,000 would more than meet three months operational costs. At the end of the period we held approx £27,000
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24	n/a
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47	The principal source of funding is by the regular, voluntary giving of the members and attendees of the church, together with any tax reclaimed through gift aid.
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46
Other

Structure, governance and management

Description of charity’s trusts:
Type of governing document: for example,trust deed, memorandum and articles of association etc	Para 1.25	Memorandum and Articles
How is the charity constituted? for example limited company, unincorporated association, CIO	Para 1.25	CIO
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Trustees are elected by existing Trustees with reference to recommendations of the elders

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other		There were five Trustees during this period. None were funded or employed by the church.

Reference and administrative details

Charity name	Weymouth Family Church Ltd
Other name the charity uses	Weymouth Family Church
Registered charity number	1149643
Charity’s principal address	Bethany Hall. Westham Road. Weymouth DT4 8NP

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole **year **	Name of person (or body) entitled to appoint trustee (ifany)
	Michael Richardson	Elder Representative
	Marianne McGowan	Safeguarding
	GarryDoyley	Chair/Youth	Jan – April 2024
	David Turnbull	Premises
	Karen Turnbull	Finances and Staffing

– Corporate trustees names of the directors at the date the report was approved Director name Michael Richardson

Marianne McGowan Neil Bishop

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (optional information)

Names and addresses of advisers (optional information)	Names and addresses of advisers (optional information)	Names and addresses of advisers (optional information)
Type of adviser Name Address
Name of chief executive or names of senior staff members (optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

n/a

Other optional information

Declarations

The company has taken advantage of the small companies’ exemption in preparing the report above.

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Signed on behalf of the charity’s trustees/directors

Signature(s) ne D> Karen Turnbull Full name(s) Michael Richardson Position (for example Trustee and Elder Representative Finance trustee during reporting Secretary, Chair, etc) period Date 9th October 2025

Weymouth Family Church

(A company limited by guarantee, not having a share capital)

Annual Report and Unaudited Financial Statements

for the financial year ended 31 December 2024

A Hunter & Co 61 St. Thomas Street, Weymouth DT4 8EQ GB

Company Number: 1149643 Charity Number: 1149643

Weymouth Family Church (A company limited by guarantee, not having a share capital) CONTENTS

	Page
Reference and Administrative Information	3
Trustees' Annual Report	4
Statement of Trustees' Responsibilities	5
Independent Examiner's Report	6
Statement of Financial Activities	7
Balance Sheet	8
Notes to the Financial Statements	9 - 13
Supplementary Information relating to the Financial Statements	15

2

Weymouth Family Church (A company limited by guarantee, not having a share capital) REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

Mr Michael Richardson Mr Neil Bishop (Appointed 21 October 2024) Ms Marianne McGowan Mrs Karen Turnbull (Resigned 31 December 2024) Mr David Turnbull (Resigned 31 December 2024)

Charity Number in England and Wales 1149643 Company Registration Number 1149643

Independent Examiner

A Hunter & Co 61 St. Thomas Street, Weymouth DT4 8EQ GB

3

Weymouth Family Church (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 December 2024

The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 31 December 2024.

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.

In this report the trustees of Weymouth Family Church present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 December 2024.

The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.

Financial Review

The results for the financial year are set out on page 7 and additional notes are provided showing income and expenditure in greater detail.

Financial Results

At the end of the financial year the charity has assets of £546,388 (2023 - £553,637) and liabilities of £232,261 (2023 - £236,637). The net assets of the charity have decreased by £(2,873).

Trustees

The trustees who served throughout the financial year, except as noted, were as follows:

Mr Michael Richardson

Mr Neil Bishop (Appointed 21 October 2024) Ms Marianne McGowan Mrs Karen Turnbull (Resigned 31 December 2024) Mr David Turnbull (Resigned 31 December 2024)

In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Weymouth Family Church subscribes to and is compliant with the following:

• The Companies Act 2006

• The Charities SORP (FRS 102)

• Approved by the Board of Trustees on 25 September 2025 and signed on its behalf by:

________Mrs Karen Turnbull Trustee

________Mr Michael Richardson Trustee

4

Weymouth Family Church

(A company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES' RESPONSIBILITIES

for the financial year ended 31 December 2024

The trustees, who are also directors of Weymouth Family Church for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• state whether the financial statements have been prepared in accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any material departure from those standards; and

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

The trustees confirm that they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees on 25 September 2025 and signed on its behalf by:

________Mrs Karen Turnbull Trustee

________Mr Michael Richardson Trustee

5

Weymouth Family Church (A company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF WEYMOUTH FAMILY CHURCH

We have examined the financial statements of the charity for the financial year ended 31 December 2024, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work, or for this report.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required.

• It is our responsibility to:

• examine the financial statements under section 145 of the Act;

• follow the procedures laid down by the general Directions given by the Charity Commission under section 145(5) of the Charities Act 2011; and

• state whether particular matters have come to our attention.

Basis of independent examiner's report

Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect:

• accounting records were not kept in accordance with section 386 of the Companies Act 2006

• the financial statements do not accord with those accounting records

• the financial statements do not comply with the accounting requirements of the Charities Act

• the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)

• there is further information needed for a proper understanding of the accounts to be reached.

We 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 financial statements to be reached.

__________

A HUNTER & CO

61 St. Thomas Street, Weymouth DT4 8EQ GB

Date: 25 September 2025

6

Weymouth Family Church

(A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an Income and Expenditure Account)

for the financial year ended 31 December 2024

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
		2024	2024	2024	2023	2023	2023
	Notes	£	£	£	£	£	£
Income
Donations and legacies	3.1	49,502	2,660	52,162	54,361	1,961	56,322
Other trading activities	3.2	2,622	-	2,622	-	-	-
Other income	3.3	742	-	742	5,495	541	6,036
		───────	───────	───────	───────	───────	───────
Total income		52,866	2,660	55,526	59,856	2,502	62,358
		───────	───────	───────	───────	───────	───────
Expenditure
Charitable activities	4.1	55,371	3,028	58,399	45,566	-	45,566
Other expenditure	4.2	-	-	-	15,800	1,403	17,203
		───────	───────	───────	───────	───────	───────
Total Expenditure		55,371	3,028	58,399	61,366	1,403	62,769
		───────	───────	───────	───────	───────	───────
Net income/(expenditure)		(2,505)	(368)	(2,873)	(1,510)	1,099	(411)
Transfers between funds		-	-	-	-	-	-
		───────	───────	───────	───────	───────	───────
Net movement in funds for		(2,505)	(368)	(2,873)	(1,510)	1,099	(411)
the financial year
Reconciliation of funds:
Total funds beginning of the	14	314,104	2,896	317,000	315,614	1,797	317,411
year
		───────	───────	───────	───────	───────	───────
Total funds at the end of		311,599	2,528	314,127	314,104	2,896	317,000
the year
		═══════	═══════	═══════	═══════	═══════	═══════

The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 9 to 13 form part of the financial statements

7

Weymouth Family Church

(A company limited by guarantee, not having a share capital) Company Number: 1149643 BALANCE SHEET

as at 31 December 2024

		2024	2023
	Notes	£	£
Fixed Assets
Tangible assets	9	510,767	509,541
		───────	───────
Current Assets
Debtors	10	6,226	6,099
Cash at bank and in hand		29,395	37,997
		───────	───────
		35,621	44,096
		───────	───────
Creditors: Amounts falling due within one year	11	(63,336)	(64,391)
		───────	───────
Net Current Liabilities		(27,715)	(20,295)
		───────	───────
Total Assets less Current Liabilities		483,052	489,246
Creditors
Amounts falling due after more than one year	12	(168,925)	(172,246)
		───────	───────
Total Net Assets		314,127	317,000
		═══════	═══════
Funds
Restricted trust funds		2,528	2,896
General fund (unrestricted)		311,599	314,104
		───────	───────
Total funds	14	314,127	317,000
		═══════	═══════

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

For the financial year ended 31 December 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.

Approved by the Board of Trustees and authorised for issue on 25 September 2025 and signed on its behalf by

________Mrs Karen Turnbull Trustee

________Mr Michael Richardson Trustee

The notes on pages 9 to 13 form part of the financial statements

8

Weymouth Family Church (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2024

1. GENERAL INFORMATION

Weymouth Family Church is a company limited by guarantee incorporated in England. The registered office of the charity is which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

Statement of compliance

The financial statements of the charity for the financial year ended 31 December 2024 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

Fund accounting

The following are the categories of funds maintained:

Restricted funds

Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.

Unrestricted funds

Unrestricted funds consist of General and Designated funds.

■ General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.

■ Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.

Income from charitable activities

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co-funders typically include one of the following types of conditions:

■ Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as

9

continued

Weymouth Family Church (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2024

income.

■Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.

In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.

Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.

Expenditure

Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

• Land and buildings freehold No Depreciation - Fixtures, fittings and equipment 15% Reducing Balance

Debtors

Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

Taxation and deferred taxation

No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable income and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	INCOME
3.1	DONATIONS AND LEGACIES	Unrestricted	Restricted	2024	2023
		Funds	Funds
		£	£	£	£
	Donations and legacies	49,502	2,660	52,162	56,322
		═══════	═══════	═══════	═══════
3.2	OTHER TRADING ACTIVITIES	Unrestricted	Restricted	2024	2023
		Funds	Funds
		£	£	£	£
	Other trading activities	2,622	-	2,622	-
		═══════	═══════	═══════	═══════

10

continued

Weymouth Family Church

(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2024

3.3	OTHER INCOME		Unrestricted	Restricted	2024	2023
			Funds	Funds
			£	£	£	£
	Other income		742	-	742	6,036
			═══════	═══════	═══════	═══════
4.	EXPENDITURE
4.1	CHARITABLE ACTIVITIES	Direct	Other	Support	2024	2023
		Costs	Costs	Costs
		£	£	£	£	£
	Expenditure on charitable activites	2,150	7,444	-	9,594	8,580
	Governance Costs (Note 4.3)	-	48,805	-	48,805	36,986
		───────	───────	───────	───────	───────
		2,150	56,249	-	58,399	45,566
		═══════	═══════	═══════	═══════	═══════
4.2	OTHER EXPENDITURE	Direct	Other	Support	2024	2023
		Costs	Costs	Costs
		£	£	£	£	£
	Other expenditure	-	-	-	-	17,203
		═══════	═══════	═══════	═══════	═══════
4.3	GOVERNANCE COSTS	Direct	Other	Support	2024	2023
		Costs	Costs	Costs
		£	£	£	£	£
	Charitable activities - governance	-	48,805	-	48,805	36,986
	costs
		═══════	═══════	═══════	═══════	═══════
5.	NET INCOME				2024	2023
					£	£
	Net Income is stated after charging/(crediting):
	Depreciation of tangible assets				1,583	1,684
					═══════	═══════
6.	INVESTMENT AND OTHER INCOME				2024	2023
					£	£
	Fees received as investment and other	income			-	5,657
	Bank interest				333	379
					───────	───────
					333	6,036
					═══════	═══════
7.	INTEREST PAYABLE AND SIMILAR CHARGES				2024	2023
					£	£
	On bank loans and overdrafts				11,282	10,905
					═══════	═══════
8.	EMPLOYEES AND REMUNERATION
	The staff costs comprise:				2024	2023
					£	£
	Wages and salaries				7,512	10,980
					═══════	═══════

11

continued

Weymouth Family Church

(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2024

9.	TANGIBLE FIXED ASSETS
		Land and	Fixtures,	Total
		buildings	fittings and
		freehold	equipment
		£	£	£
	Cost
	At 1 January 2024	500,000	9,541	509,541
	Additions	-	1,226	1,226
		───────	───────	───────
	At 31 December 2024	500,000	10,767	510,767
		───────	───────	───────
	Net book value
	At 31 December 2024	500,000	10,767	510,767
		═══════	═══════	═══════
	At 31 December 2023	500,000	9,541	509,541
		═══════	═══════	═══════
10.	DEBTORS		2024	2023
			£	£
	Other debtors		6,226	6,099
			───────	───────
			6,226	6,099
			═══════	═══════
11.	CREDITORS		2024	2023
	Amounts falling due within one year		£	£
	Bank overdrafts		-	1,105
	Other creditors		62,686	62,686
	Accruals and deferred income		650	600
			───────	───────
			63,336	64,391
			═══════	═══════
12.	CREDITORS		2024	2023
	Amounts falling due after more than one year		£	£
	Bank loan		168,925	172,246
			═══════	═══════
	Repayable in one year or less, or on demand (Note 11)		-	1,105
	Repayable between one and two years		3,321	3,321
	Repayable between two and five years		13,284	13,284
	Repayable in five years or more		152,320	155,641
			───────	───────
			168,925	173,351
			═══════	═══════
13.	RESERVES
			2024	2023
			£	£
	At the beginning of the year		317,000	317,411
	Deficit for the financial year		(2,873)	(411)
			───────	───────
	At the end of the year		314,127	317,000
			═══════	═══════

12

continued

Weymouth Family Church

(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2024

14.	FUNDS
14.1	RECONCILIATION OF MOVEMENT IN FUNDS				Unrestricted	Restricted	Total
					Funds	Funds	Funds
					£	£	£
	At 1 January 2023				315,614	1,797	317,411
	Movement during the financial year				(1,510)	1,099	(411)
					───────	───────	───────
	At 31 December 2023				314,104	2,896	317,000
	Movement during the financial year				(2,505)	(368)	(2,873)
					───────	───────	───────
	At 31 December 2024				311,599	2,528	314,127
					═══════	═══════	═══════
14.2	ANALYSIS OF MOVEMENTS ON FUNDS
			Balance	**Income **	Expenditure	Transfers	Balance
		1	January			between 31 December
			2024			funds	2024
			£	£	£	£	£
	Restricted funds
	Restricted		2,896	2,660	3,028	-	2,528
	Unrestricted funds
	Unrestricted General	314,104		52,866	55,371	-	311,599
		───────		───────	───────	───────	───────
	Total funds	317,000		55,526	58,399	-	314,127
		═══════		═══════	═══════	═══════	═══════
14.3	ANALYSIS OF NET ASSETS BY FUND
			Fixed	Current	Current	Long-term	Total
			assets	assets	liabilities	liabilities
		- charity use
			£	£	£	£	£
	Unrestricted general funds		510,767	35,621	(63,336)	(168,925)	314,127
		───────		───────	───────	───────	───────
			510,767	35,621	(63,336)	(168,925)	314,127
		═══════		═══════	═══════	═══════	═══════

15. STATUS

The charity is a company limited by guarantee not having a share capital.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.

16. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

13

WEYMOUTH FAMILY CHURCH

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION

RELATING TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

14

Weymouth Family Church

(A company limited by guarantee, not having a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

Operating Statement

for the financial year ended 31 December 2024

	2024	2023
	£	£
Income	55,193	56,322
	───────	───────
Cost of generating funds
Direct costs	2,150	6,631
	───────	───────
	2,150	6,631
	───────	───────
Gross surplus	53,043	49,691
	───────	───────
Expenses
Wages and salaries	7,512	10,980
Staff training	1,686	1,949
Insurance	875	790
Light and heat	3,124	2,375
Repairs and maintenance	15,916	10,836
Printing, postage and stationery	7	76
Advertising	1,349	224
Telephone	622	945
Travelling and entertainment	370	1,848
Entertaining	706	332
Accountancy	650	600
Bank charges	53	64
General expenses	512	2,150
Subscriptions	2,558	2,493
Depreciation	1,583	1,684
Charitable donations	7,444	7,887
	───────	───────
	44,967	45,233
	───────	───────
Finance
Bank interest payable accrued	11,282	10,905
	───────	───────
Miscellaneous income
Fees received as investment and other income	-	5,657
Bank interest	333	379
	───────	───────
	333	6,036
	───────	───────
Net deficit	(2,873)	(411)
	═══════	═══════

The supplementary information does not form part of the financial statements

15

Weymouth Family Church

(A company limited by guarantee, not having a share capital)

Annual Report and Unaudited Financial Statements

for the financial year ended 31 December 2024

A Hunter & Co 61 St. Thomas Street, Weymouth DT4 8EQ GB

Company Number: 1149643 Charity Number: 1149643

Weymouth Family Church (A company limited by guarantee, not having a share capital) CONTENTS

	Page
Reference and Administrative Information	3
Trustees' Annual Report	4
Statement of Trustees' Responsibilities	5
Independent Examiner's Report	6
Statement of Financial Activities	7
Balance Sheet	8
Notes to the Financial Statements	9 - 13
Supplementary Information relating to the Financial Statements	15

2

Weymouth Family Church (A company limited by guarantee, not having a share capital) REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

Mr Michael Richardson Mr Neil Bishop (Appointed 21 October 2024) Ms Marianne McGowan Mrs Karen Turnbull (Resigned 31 December 2024) Mr David Turnbull (Resigned 31 December 2024)

Charity Number in England and Wales 1149643 Company Registration Number 1149643

Independent Examiner

A Hunter & Co 61 St. Thomas Street, Weymouth DT4 8EQ GB

3

Weymouth Family Church (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 December 2024

The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 31 December 2024.

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.

In this report the trustees of Weymouth Family Church present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 December 2024.

The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.

Financial Review

The results for the financial year are set out on page 7 and additional notes are provided showing income and expenditure in greater detail.

Financial Results

At the end of the financial year the charity has assets of £546,388 (2023 - £553,637) and liabilities of £232,261 (2023 - £236,637). The net assets of the charity have decreased by £(2,873).

Trustees

The trustees who served throughout the financial year, except as noted, were as follows:

Mr Michael Richardson

Mr Neil Bishop (Appointed 21 October 2024) Ms Marianne McGowan Mrs Karen Turnbull (Resigned 31 December 2024) Mr David Turnbull (Resigned 31 December 2024)

In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Weymouth Family Church subscribes to and is compliant with the following:

• The Companies Act 2006

• The Charities SORP (FRS 102)

• Approved by the Board of Trustees on 25 September 2025 and signed on its behalf by:

________Mrs Karen Turnbull Trustee

________Mr Michael Richardson Trustee

4

Weymouth Family Church

(A company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES' RESPONSIBILITIES

for the financial year ended 31 December 2024

The trustees, who are also directors of Weymouth Family Church for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• state whether the financial statements have been prepared in accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any material departure from those standards; and

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

The trustees confirm that they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees on 25 September 2025 and signed on its behalf by:

________Mrs Karen Turnbull Trustee

________Mr Michael Richardson Trustee

5

Weymouth Family Church (A company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF WEYMOUTH FAMILY CHURCH

We have examined the financial statements of the charity for the financial year ended 31 December 2024, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work, or for this report.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required.

• It is our responsibility to:

• examine the financial statements under section 145 of the Act;

• follow the procedures laid down by the general Directions given by the Charity Commission under section 145(5) of the Charities Act 2011; and

• state whether particular matters have come to our attention.

Basis of independent examiner's report

Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect:

• accounting records were not kept in accordance with section 386 of the Companies Act 2006

• the financial statements do not accord with those accounting records

• the financial statements do not comply with the accounting requirements of the Charities Act

• the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)

• there is further information needed for a proper understanding of the accounts to be reached.

We 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 financial statements to be reached.

__________

A HUNTER & CO

61 St. Thomas Street, Weymouth DT4 8EQ GB

Date: 25 September 2025

6

Weymouth Family Church

(A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an Income and Expenditure Account)

for the financial year ended 31 December 2024

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
		2024	2024	2024	2023	2023	2023
	Notes	£	£	£	£	£	£
Income
Donations and legacies	3.1	49,502	2,660	52,162	54,361	1,961	56,322
Other trading activities	3.2	2,622	-	2,622	-	-	-
Other income	3.3	742	-	742	5,495	541	6,036
		───────	───────	───────	───────	───────	───────
Total income		52,866	2,660	55,526	59,856	2,502	62,358
		───────	───────	───────	───────	───────	───────
Expenditure
Charitable activities	4.1	55,371	3,028	58,399	45,566	-	45,566
Other expenditure	4.2	-	-	-	15,800	1,403	17,203
		───────	───────	───────	───────	───────	───────
Total Expenditure		55,371	3,028	58,399	61,366	1,403	62,769
		───────	───────	───────	───────	───────	───────
Net income/(expenditure)		(2,505)	(368)	(2,873)	(1,510)	1,099	(411)
Transfers between funds		-	-	-	-	-	-
		───────	───────	───────	───────	───────	───────
Net movement in funds for		(2,505)	(368)	(2,873)	(1,510)	1,099	(411)
the financial year
Reconciliation of funds:
Total funds beginning of the	14	314,104	2,896	317,000	315,614	1,797	317,411
year
		───────	───────	───────	───────	───────	───────
Total funds at the end of		311,599	2,528	314,127	314,104	2,896	317,000
the year
		═══════	═══════	═══════	═══════	═══════	═══════

The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 9 to 13 form part of the financial statements

7

Weymouth Family Church

(A company limited by guarantee, not having a share capital) Company Number: 1149643 BALANCE SHEET

as at 31 December 2024

		2024	2023
	Notes	£	£
Fixed Assets
Tangible assets	9	510,767	509,541
		───────	───────
Current Assets
Debtors	10	6,226	6,099
Cash at bank and in hand		29,395	37,997
		───────	───────
		35,621	44,096
		───────	───────
Creditors: Amounts falling due within one year	11	(63,336)	(64,391)
		───────	───────
Net Current Liabilities		(27,715)	(20,295)
		───────	───────
Total Assets less Current Liabilities		483,052	489,246
Creditors
Amounts falling due after more than one year	12	(168,925)	(172,246)
		───────	───────
Total Net Assets		314,127	317,000
		═══════	═══════
Funds
Restricted trust funds		2,528	2,896
General fund (unrestricted)		311,599	314,104
		───────	───────
Total funds	14	314,127	317,000
		═══════	═══════

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

For the financial year ended 31 December 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.

Approved by the Board of Trustees and authorised for issue on 25 September 2025 and signed on its behalf by

________Mrs Karen Turnbull Trustee

________Mr Michael Richardson Trustee

The notes on pages 9 to 13 form part of the financial statements

8

Weymouth Family Church (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2024

1. GENERAL INFORMATION

Weymouth Family Church is a company limited by guarantee incorporated in England. The registered office of the charity is which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

Statement of compliance

The financial statements of the charity for the financial year ended 31 December 2024 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

Fund accounting

The following are the categories of funds maintained:

Restricted funds

Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.

Unrestricted funds

Unrestricted funds consist of General and Designated funds.

■ General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.

■ Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.

Income from charitable activities

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co-funders typically include one of the following types of conditions:

■ Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as

9

continued

Weymouth Family Church (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2024

income.

■Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.

In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.

Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.

Expenditure

Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

• Land and buildings freehold No Depreciation - Fixtures, fittings and equipment 15% Reducing Balance

Debtors

Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

Taxation and deferred taxation

No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable income and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	INCOME
3.1	DONATIONS AND LEGACIES	Unrestricted	Restricted	2024	2023
		Funds	Funds
		£	£	£	£
	Donations and legacies	49,502	2,660	52,162	56,322
		═══════	═══════	═══════	═══════
3.2	OTHER TRADING ACTIVITIES	Unrestricted	Restricted	2024	2023
		Funds	Funds
		£	£	£	£
	Other trading activities	2,622	-	2,622	-
		═══════	═══════	═══════	═══════

10

continued

Weymouth Family Church

(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2024

3.3	OTHER INCOME		Unrestricted	Restricted	2024	2023
			Funds	Funds
			£	£	£	£
	Other income		742	-	742	6,036
			═══════	═══════	═══════	═══════
4.	EXPENDITURE
4.1	CHARITABLE ACTIVITIES	Direct	Other	Support	2024	2023
		Costs	Costs	Costs
		£	£	£	£	£
	Expenditure on charitable activites	2,150	7,444	-	9,594	8,580
	Governance Costs (Note 4.3)	-	48,805	-	48,805	36,986
		───────	───────	───────	───────	───────
		2,150	56,249	-	58,399	45,566
		═══════	═══════	═══════	═══════	═══════
4.2	OTHER EXPENDITURE	Direct	Other	Support	2024	2023
		Costs	Costs	Costs
		£	£	£	£	£
	Other expenditure	-	-	-	-	17,203
		═══════	═══════	═══════	═══════	═══════
4.3	GOVERNANCE COSTS	Direct	Other	Support	2024	2023
		Costs	Costs	Costs
		£	£	£	£	£
	Charitable activities - governance	-	48,805	-	48,805	36,986
	costs
		═══════	═══════	═══════	═══════	═══════
5.	NET INCOME				2024	2023
					£	£
	Net Income is stated after charging/(crediting):
	Depreciation of tangible assets				1,583	1,684
					═══════	═══════
6.	INVESTMENT AND OTHER INCOME				2024	2023
					£	£
	Fees received as investment and other	income			-	5,657
	Bank interest				333	379
					───────	───────
					333	6,036
					═══════	═══════
7.	INTEREST PAYABLE AND SIMILAR CHARGES				2024	2023
					£	£
	On bank loans and overdrafts				11,282	10,905
					═══════	═══════
8.	EMPLOYEES AND REMUNERATION
	The staff costs comprise:				2024	2023
					£	£
	Wages and salaries				7,512	10,980
					═══════	═══════

11

continued

Weymouth Family Church

(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2024

9.	TANGIBLE FIXED ASSETS
		Land and	Fixtures,	Total
		buildings	fittings and
		freehold	equipment
		£	£	£
	Cost
	At 1 January 2024	500,000	9,541	509,541
	Additions	-	1,226	1,226
		───────	───────	───────
	At 31 December 2024	500,000	10,767	510,767
		───────	───────	───────
	Net book value
	At 31 December 2024	500,000	10,767	510,767
		═══════	═══════	═══════
	At 31 December 2023	500,000	9,541	509,541
		═══════	═══════	═══════
10.	DEBTORS		2024	2023
			£	£
	Other debtors		6,226	6,099
			───────	───────
			6,226	6,099
			═══════	═══════
11.	CREDITORS		2024	2023
	Amounts falling due within one year		£	£
	Bank overdrafts		-	1,105
	Other creditors		62,686	62,686
	Accruals and deferred income		650	600
			───────	───────
			63,336	64,391
			═══════	═══════
12.	CREDITORS		2024	2023
	Amounts falling due after more than one year		£	£
	Bank loan		168,925	172,246
			═══════	═══════
	Repayable in one year or less, or on demand (Note 11)		-	1,105
	Repayable between one and two years		3,321	3,321
	Repayable between two and five years		13,284	13,284
	Repayable in five years or more		152,320	155,641
			───────	───────
			168,925	173,351
			═══════	═══════
13.	RESERVES
			2024	2023
			£	£
	At the beginning of the year		317,000	317,411
	Deficit for the financial year		(2,873)	(411)
			───────	───────
	At the end of the year		314,127	317,000
			═══════	═══════

12

continued

Weymouth Family Church

(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2024

14.	FUNDS
14.1	RECONCILIATION OF MOVEMENT IN FUNDS				Unrestricted	Restricted	Total
					Funds	Funds	Funds
					£	£	£
	At 1 January 2023				315,614	1,797	317,411
	Movement during the financial year				(1,510)	1,099	(411)
					───────	───────	───────
	At 31 December 2023				314,104	2,896	317,000
	Movement during the financial year				(2,505)	(368)	(2,873)
					───────	───────	───────
	At 31 December 2024				311,599	2,528	314,127
					═══════	═══════	═══════
14.2	ANALYSIS OF MOVEMENTS ON FUNDS
			Balance	**Income **	Expenditure	Transfers	Balance
		1	January			between 31 December
			2024			funds	2024
			£	£	£	£	£
	Restricted funds
	Restricted		2,896	2,660	3,028	-	2,528
	Unrestricted funds
	Unrestricted General	314,104		52,866	55,371	-	311,599
		───────		───────	───────	───────	───────
	Total funds	317,000		55,526	58,399	-	314,127
		═══════		═══════	═══════	═══════	═══════
14.3	ANALYSIS OF NET ASSETS BY FUND
			Fixed	Current	Current	Long-term	Total
			assets	assets	liabilities	liabilities
		- charity use
			£	£	£	£	£
	Unrestricted general funds		510,767	35,621	(63,336)	(168,925)	314,127
		───────		───────	───────	───────	───────
			510,767	35,621	(63,336)	(168,925)	314,127
		═══════		═══════	═══════	═══════	═══════

15. STATUS

The charity is a company limited by guarantee not having a share capital.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.

16. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

13

WEYMOUTH FAMILY CHURCH

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION

RELATING TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

14

Weymouth Family Church

(A company limited by guarantee, not having a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

Operating Statement

for the financial year ended 31 December 2024

	2024	2023
	£	£
Income	55,193	56,322
	───────	───────
Cost of generating funds
Direct costs	2,150	6,631
	───────	───────
	2,150	6,631
	───────	───────
Gross surplus	53,043	49,691
	───────	───────
Expenses
Wages and salaries	7,512	10,980
Staff training	1,686	1,949
Insurance	875	790
Light and heat	3,124	2,375
Repairs and maintenance	15,916	10,836
Printing, postage and stationery	7	76
Advertising	1,349	224
Telephone	622	945
Travelling and entertainment	370	1,848
Entertaining	706	332
Accountancy	650	600
Bank charges	53	64
General expenses	512	2,150
Subscriptions	2,558	2,493
Depreciation	1,583	1,684
Charitable donations	7,444	7,887
	───────	───────
	44,967	45,233
	───────	───────
Finance
Bank interest payable accrued	11,282	10,905
	───────	───────
Miscellaneous income
Fees received as investment and other income	-	5,657
Bank interest	333	379
	───────	───────
	333	6,036
	───────	───────
Net deficit	(2,873)	(411)
	═══════	═══════

The supplementary information does not form part of the financial statements

15