Company reglstratlon number 08472181 IEngland and Waleo) Charity regi•tr•tlon number 1151736 {Engl•nd and Wale¥) EQUIPPERS CHURCH ESSEX ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Caladine Chartered Certified Accovnlants
EQUIPPERS CHURCH ESSEX LEGAL AND ADMINISTRATIVE INFORMATION Trufjtsg Mr B Roberts Mr P Prothero Mr M Collard Country of Incorporntlon Unlted Kingdorn (England and Wales) Comp•ny regl8tratlon numbor 08472181 Ch•rlty number (England •nd Wales) 1151736 R•gl•tered offlc• 61 Rouse Way Colchgstgr Essex C012TT Ind•nd#t •x•mln•r John Calodine FCCA CTA FCIE C818dlne Llmited Chantry Hou8e 22 Upperton Road E88tboume East Su86ex BN21 18F
EQUIPPERS CHURCH ESSEX CONTENTS Pag• Trustees. rewrt Independent ¢xamln•ts report Stslemenl of flnandal activIt$ st•tement of flnandAI po84tlon Not¢8 to the flnanrAal ilatements 7-18
EQUIPPERS CHURCH ESSEX TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustee3 present thèlr onnuol report and finanu81 st8temonl$ for the year ended 31 Decembar 2025. The financlal statements have been prepared in accordance wrth the accountlng polldes set out in noie 1 to the nanry818tatement$ and compty wth the Church's Memorandum and Articles of Association, the COmnieS Act 2006 and "Accounting and Repo.ng by Charities". Statement of Recommended Practice appllcable lo ¢ho(tt105 prepadng their accounts In accorrjance wh the Flnancial Reporting Standard applicable in the UK Bnd Republlc of Iraland IFRS 1021 leff8ctiv8 1 January 20191.. Obl•ctlves #nd •ttl¥ltl•• The purpose of Equlppers Church E58ex charitable company is to advance the Christian tsilh both l¢cally And •round the world. A180 to relieve suffering and financial hardship for tho$e in need. Equlppers Churth 4$ a vlbrant organisalion. part ofActs Chur¢he$ UK movement. Bolow Is a Ilst of our prinaple activlll•s'. Chlldren's Mlnlslrf¢s, Sunday service8 include provlslon for 3 8ge group ranges lor chlldren to be tau9ht ihe Chri5ti?n f8rth from the blble. Youth group on Friday evenings, a pla¢¢ for teenagers to gather. havè fun and explore faith logelher. Young Adult fortnighlly g8therlng8, the 18-30 group eat together and form deeper frlendships and I8h. Men'6 group, the men gath¢r for sodal events and breakfo$t wth blble study and prayer. Women's group. the women gather for social evenl$ Bnd prayer. Blblè study, Ihe opportunlty to look deeper Into Krlplur6 and galn underntandlng. Publlc bèn•Trt The Trustees have pald due regard to guldancè 186uetl by tha Charlty Commission In daddlng what activltles the Church should undertake. Achl•v•m•nt• and p•rfonnin¢tr Significant activities and 8chievementS 898insl obJ8ctiws The vision of Ihe charity Is 'to èquip people for life through faith In Jasus Christ.. This is done prlmarily through Christian events and education. Teaching on Ihe Chrlsllsn lalth is done both through regular Sunday meetings, online servlGes and Connect groups. These aclivlués are open to all. Our galherlngs are very dlverse wlth p¢ople att&ndlng frorn many dlfferèni backgrounds and cullures. Our main activille3 th18 ye8r were.. Sunday services In person 8nd onllne vla YouTube and F8cebook. Chlldren's Ministrles, Sunday servlces indude provision for 3 age group ranges lor children to be tsught th• Christian faith frorn the bible. Mld week 8mèll groups th8t meet In hoTh*s 8cr081 tho dty provldlng the opportunty for paople to grow together, explo 8nd deepen farth logelher 8nd stand together in the good and difflcull tlmes in Ilfe. Yothh grovp on FrftJay evenings, a place for tèènagers to gather, have fun and explore faith together. Young Adult fortnlghtly gatherings, the 18-30 group eat together and forrn deeper fn"endships and faith. Men's group, the men gather for sodal events and breakfast wilh bible study and prayer. Women's group, the wornon gathèr lor social events and prayer. Bible study, the OPPDrtunty to look deeper into scripture and galn understanding, Love In Action, thls Is a steering leam that looks for opporlunities around the city lo be a blessing to the communlty with giving tsrne and energy to clear gardens, collect shopping, DIY lobs and similar things. They also create hampers to give away to those in need, run Chri5trn35 projects to provide lood and gift5 for those that would go wthout and have fomied a doBe relallonshlp ¥wth Ihe Bchool thai wè m8et in so that we can meet any needs highlighted by the $t3ff.
EQUIPPERS CHURCH ESSEX TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 OiherA¢tivltles.' We join wlth othèr churches in Colchesler to run the Free Famity Fun Festival, a day for the farnSlle$ of Col¢he$ter to enjoy free of charge. This tracts In exce¥¥ of 10.000 people. We join with other churchès In Cokhester for an evening ¥eNice at PentecoBt, & popular event that brings unlty Across the churche8. We glve finandally lo 5 Chare$ regul8rty'. 88acon House, Blue Pdnt For All, Vi8lon FOT 18rael, Compassion and InternaOnal Justlce Mission. The church attends three UK conferences each year., Shout UK for the whole ¢hur¢h, For Her our women's conference and YXYA our youth ond ywng adults conf$r8nc•. Generoblly and Glob81 Church Grovrth Where we $e8 fin8ncAal hard8hlp 8ntJ ar• gble to brfng relief, wt jlm to b• generous and extend lova In practic way$. conslst8nl glve lo Equlppers Church in Gh8na to help them Promote the Ghrl$Uan falth In thelT cornrnunty- here opportunlty 8r16es we support olh•r churches finanriolly vA)•re we a able. Thlg h88 been another of growth for EqulpperB E8s•x. many new people jolnlng the thurch, flndbng falth In Jesus and being baptised. The fln8n¢eg r•maln heolthy the generous glvlng of the church. We ¢ontlnue to look for a bulldlng to call home. Havbng found an Ida81 building Ihl8 y••r, Wafe denied change of US6 by the council 85 they have plans lo build housey on the 81te in the fvture. However. the church remBlns strong and we are btsttèr posltioned l)olh In the numerfcal slze of the church and finandally to purchase our own bullding when Ihe rfght opportunity arrlve8. Flnonelal Support Vhere we see finandal h8rd$hlp and are able to brfng rall•f. we alm to be generous and exiend love In practlcal ways. ¢on8l$l¢ntty glve to EqulpperB Chur¢h In Gh8na to help them promote the ChriBtlan lailh In thelr communty. there opportunlty artse8 We support other churche8 financlolty where we are abl¢. Plans For the Future OUT rnlssion and objective8 will rernain the Samo. We plan to continuè h8lplng people grow 8 pèrsonal relatlonshlp with God and s8e the church grow numericalty and In Impactlng thelgcal communlty. Our Strategy will continue lo be m•eUng in person on Sundays a8 well as offering onlln¢ 8ervlc85, wlth Bmall groups durfng the week. We 8ttempted to acquire 8 building Sn that year uslng the monoy 88ved In ihe Impact Fund 9$ a dopo8lt. but ullimatety it did noi work out, so we 8TQ slll looking. Flnancl*l revlew The Church were able lo report 8 9rgwth In Income in 2025 whi¢h r•Sued in a surplus after transfer5 of £122.991 12024.. £19,732) on general fund operations.
EQUIPPERS CHURCH ESSEX TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 pollcy It is the policy of the Churd) th81 unrestrlcted funds which have not been deslgnated lor a specific use should be maintained at a level equivalent to al least three months operatlng eKpendrture calculated to be appToxlrn8loly £40.000. Th? Trust88s consider that re5erveB at this level wll ensure that, ill the evenl of a significant drop In lunding, th8y will be able to conb'nue the Church's current ad1VeS while consideration is given lo ways in which 8ddllkJnal funds moy be rai8ed. The unreslrfcted T88erves held 91 the end of the year were below Ihls lvel and th8 trustees 11 monitor th16. The de6lgnal8d lrnpaci funds could be used If required. Major risks The Trustees hav8 assessed the major rlBks lo vjhith Iha Church Is exposed. and are 8atisffed that Jy8l•m$ ar¢ In pla¢e lo mitigate exposure to the rnajoT rf3ks. Structur•, governance and rn•n•g•ment The Church Is a company Ilmiled by guarantee a6 defflnld by lh8 Compgnies Act 2008. The Churc18 gov•med ty Its Memorandum and Artides olABsocl¥tlon. The Trustees, who are 8130 the dlrectors for the PUTpoBe ol o)rnpany Iw, ond who È•rvad durfng the year and up lo the dale of Signature of tho flngnclal $18iement8 were.. Mr 8 Robert8 Mr P Pfothero Mr M CollBfd R8cmilrnent and appointment Oft318*$ None ol the Truslegs has any beneflcial inteTe8t in the cornpany. Al of thr Trustoes am rnemb8rs of the company ond guarante8 to contdbute £1 in the evenl ol a windlng up. The TN8tse8' r•port was approved by the Board 0lTruslee8. MrBRo Thi•t•• erts 08te.' ...0510612Q28"
EQUIPPERS CHURCH ESSEX INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EQUIPPERS CHURCH ESSEX I report to the Tru8tees on my ex8rnination of the fln8n¢ial statement8 of Equlpp•rs Church Essex (Ih8 Church) for the yeor ended 310ecembar 2025. Rospon•lbllltlo¥J •nd ba818 ol report As the Trustees of the Church Ignd also it5 director$ for tha purposes of company lawl. you are respon$lble lor the preparation of ihe finanrial ststernenis in 8ccord3nce vAth the requirements of the Companies Act 20C6. Having sat15fled myself that Ihe financial statements of the Church are not required lo be audlted under Part 16 of the Companles Act 2006 and are eligible lor independent exarnln¥llon, I report in respect of tny examination of the Church's financl81 statements carrled out under secb'on 145 of the Charibes Act 2011. In carylng out rny examinatlon I have followed th¢ Olmcllons gNen by the Charfty Commission under $acJon 14Sl5llbl ol tht Charltles Act2011. Independent •x•mlnerf8 •tAt•m•nt Slnce the Church's gros3 In¢ome exceeded £250,000, the independent 8yaminer must be a memb¢r of a body Il$t8d In secuon 145 of tho Charltles Act 2011. 1 conflmi that l hm quallfied to undertake the ex&minallon because I Am o member ollhe A$$oaation of Chadty Independent Examlners. whlch 1$ ona of the11sled bodloi. I ha com ted my examln8llon. I conflrm that no matt*r8 have come to my attenllon In connectlon th th examlnatlon glvlng me c&us8 lo b¢lleve Ihat in any rnaled81 r8specl'. 8ccountlng records were nol kept In r66PeCt of the Church as requlred by itction 386 of the Comp8nle8 Act 2006. the financl81 statements do not acetsrd vAth those Tecord3', OT the flnanclal statements do not compty wrth the gC¢Dunting requlremenl$ of sactlon 398 of the Comp8nl88 Act 20CQ other than ary r•quifement that the llnanclal 8tsternents glve o trii8 and falr view, whkh Is not 8 matt con81der&d as part of an independènt examination,. or the flnanclal 8tstem8nts have not been prepared In accordance wllh the method8 and PndpS of the Statement ol Recommended Practlct for accountlng and reportlng by charfties appll¢8blè to chadties preparfng Ih¢lr financlal stalem?nts in accordance YAth the Finonelal Reporting Stand8rd applScable In the UK and Reputsll¢ of Ireland IFRS 1021. I hav8 no concems and h8ve ¢oma acfOSS no olher matters In connectlon wilh the examinailon to whlch attentlon Ihould be drawn in th18 report in order to enable 8 prop8T understanding of the finonclal statements lo be Tèached. John Cal• FCCA CTA FCIE Caladine Litmiled Chanty House 22 Upperton Road Ea5tboum& East Su6sex BN21 18F
EQUIPPERS CHURCH ESSEX STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unr•strlct•d R•itrlcled fund¥ fund• 2028 2026 Totsl Unmtrlctsd Re•lrict•d fundi funds 2024 2024 Tot#1 2028 2024 Incom• from: Donation5 and legodes InvestmentB 338,242 1,373 1,118 45 339,360 1,418 220,012 1,421 221.433 1,904 Total Incom• 339,61 S 1.163 340,778 221,916 1,421 223,337 Exp•ndlturn on.. Ch8rrtable 8CtiviUe8 215,919 2.878 218,597 201,584 1,442 203,026 Totsl oxp•ndltur• 215,919 2,878 218,597 201,584 1,442 203,028 M•t Incorn•ll•xp•ndltur•l 123,896 11,5151 122.181 20,332 20,311 Transfers befvmen fvnds 17 17051 70S 16001 N•t moY•ment In fund• 122.991 18101 122.181 19,732 579 20,311 R•¢on¢lll•tlon of eund•: Fund b8lance8 al 1 January 2025 226,714 8,851 233,365 208,982 6,072 213.054 Fund balancm At 31 D•e•mb•r 2025 349.705 S.B41 355,548 226,714 8,851 233,365 Th• 8tat8ment of fin8ncAal aclivitie4 Sndudea all gains 8nd1088eB fecognlsed in the year. 1 Income and axpendlture d•rfve from contlnulng advttle8.
EQUIPPERS CHURCH ESSEX STATEMENT OF FINANCIAL POSITION ASAT 31 DECEMBER 2025 2026 2024 Notss Flxed assets Pioperty. plant and equiprnent 12 4.581 2,949 Curr•nt a4•ets Tradé and other receivables C88h at bank and In hand 13 4,557 348,588 2,312 229,904 353.145 12,1601 232.216 11,800) Current IlobllltF•• 14 Net current augt• 350,985 230.418 Tot•1 *•••ts IM• ¢urr•nt Ilabllltl•• 355.546 233.365 3S5,546 233,365 Th• lunds of the Church Re6lrlcled Incomè fund8 Unr881rfcled funds 17 5,841 J49.705 8,851 228,714 355,548 233,385 The company Is enllll¢d lo the exemptlon from Ihe audit rèqulr•ment contalned In Bection 477 01 the Companle8 Act 2008, lor tho ytr9r •nded 31 Decembw 2025. The dlrector8 acknowledge Iheir re8pOn$lllltieS for complying wth the requlrèm•nt8 ol the Companles Act 2006 vAth resped to Bccountlng recordB and the preparatlon of fflnandal $tat¢ment8. The member8 have not r•qulred the compary lo obtaln an audR of Its fin8ndo18tstemen15 for the year In quegtlon In acrdanc• wlth s8don 476. Th•M flnandal statementB have been pr•pared In gccordance with the prov15ktrns appllcable to companieJ subject to the smal companies regime. The financial Blalemnl¥ w¢r& approved by the Truglees on ...oym8ory2tr.'.' Mr B Roberts Trustoo Mr P Prothero Tru•tO8 Company registration numbèr 08472181 IEngland and WaleBI
EQUIPPERS CHURCH ESSEX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcle• Company infornijllon Equippers Church Essex IB a prfvate company Ilmlled by guarantee incoorated In England and Wales. The reglsler8d office Is 61 Rouse Way, Col¢hèst8r, Essax, C012TT. 1.1 Ba•ls of pr•p•r•tlon The finanGlal ¥1olements have been prepared in accord8nce wth the Church's Memorandurn and Articles of Association. the Comp8nie8 Act 2006 and "Accounting and Reporting by Chaililes.. Stalernent of Recommended Practbce appllcable lo chanties PTeparing their aecounls In accordance hwth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffec(ive 1 January 20191. The Church 18 a Public 8enefrt Entity as defined by FRS 102. Thè Church has t8ken advantagè ol th& provlslon$ in the SORP for charbtles applylng FRS 102 Updats 8ull8tln 1 not lo prepare a St8tem•nt of Cgsh Flows. The flnanclal 8tsl¢menlg ara prepared In sterllng, which 58 the lun¢Uonal currency of the Church. M¥ntsry arnounts in th•$8 ffinanclal statements are rounded lo the nearest £. Tho finandAI statemen15 have been prep•red und8r the hlslorical cost convenfjon. The principal accounting policies 8dopted are 8el out below. 1.2 Golng concern At the tirne ol appTovin9 the finanrl•l itataments, the Tru8tee8 have a re88on8bl8 expectson that the Church h86 adequate resourc8B lu contlnue In operallonal exbstence for tho foreseeable future. Thu8 the TN$tè88 contlnue lo adopt th¢ going concern basis of accounting in pwpadng ihe financial statements. 1.3 Ch•rt¢ablo fund• Unrestrfcted funds are avallablo for use at ihe dlscretlon of Ihts Tru¥le•8 In fvtherance of their (arrtable oblectives. Restslcied fund6 are subject lo Bpo¢ffic condrtion8 by donors or grantors as to how they may be used. The purpose8 and u8e8 of the r861rf¢ted fund8 ore set out in the notes lo the finandal 8tolements. 1.4 Ineom• Income 1$ racognlsed when the Church Is leg81 èntrtled to tt after any performance condllon8 have been rnet, th¢ amounts can be measured relSabty. end it Ig probable that income wll be r8ceived. Ca8h donBlons ore recognlsed on receipt. Olher dongllons are recognlsed once the Churth h88 been notffied ol tha donatlon, unles5 performance conditions requlre daferral ol the arnount. Income tax recoverable in rela0 to donatsons received under GfftAJd or deeds of covenant i& recognised gt thè Ume ol Ihe donab'on. Leg8d6s Are recognised on receipt or otherwise if the Church has been nolffied of an impendlng dlstrlbu¢lon, the amount Is known. and ro¢èipt Is expected. If the amount is ntsl knovm, the leggcy 16 trealed as con*'ngent asset. 1.5 Exp•ndlture Li8bilfjtlès arè r8cognised when a construdivp oblwJ8llon exlsls, the payment Is probablè and th• obllgalion can be measured or estimated relisbly. Resovrc8s exp8nded ale alk)cated to the particular cost centre to which they relate and includ¢ Irre¢oveT8ble VAT.
EQUIPPERS CHURCH ESSEX NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcl?B IContlnu•dl 1.6 Property, pl•nt and equipment Fixtures, Fittings and Equipment are inrtially méa8ur•d al ¢ost and 6ub6equenty measurod at CO Or valuatoon, net of dePdelIon and any impalrment10sses. Depreaation is recogni8ed so 85 lo write off the cost or valuaOn of assets less thelr resldual valuès over Iheir usefijl lives on the followlng basls.. Flxtures, frttlngs and equbpmont 3 years straight li The gain or Ios8 arl8lng on the dlspo881 of an aBs•t Is determlned aj the dlffer¢nce between the sale pfoc••ds and the carylng value of the aBs•I. ènd Is COgnised in Ihts 8t8lemenl of flnancial 8CtMlleB. A$8ets ¢0811ng below £750 are nol capit8llsed. 1.7 Impalmi•nt of non4urr•nt •M•l• At each reportlng end date. the Church revlew5 the carrying amounts of it8 langlblè asÉ•t8 to determine whether there i¥ any indlcatlon that tho6e 855ets h8v? ¥uffered an impBlrnenl 10$$. If any suth Indlcauon ex1818. tha r•cOrable amount of th8 8Bsel 18 ¢¥llm8led In order lo detemint tho axient ol Ihe ImpaSrmènt loss Ilf any). 1.8 C••h and ¢••h equlval•nts Cash and cash equlvalenl$ Indude cash In hand. deposMB held at call wlth bank8, olher short-temi liquld Inve6lments wllh origin81 malurilies of three months or less, and bank overdraft&. Bank overdr8ft5 are shown thIn borrowlng8 In currenl Ilabllllles. 1.9 Flnan¢l•l In•trum•nt• The Church h88 eleeted to oppty the provlsions ol Sectlon 11 'Basic Flnanclal Instruments. and Se¢tion 12 'Othér Fln8nc181 Instruments Issue8. of FRS 102 to all of rts financlal Instruments. Flnanclal In8lrumenl8 are r•cognl$ed In the ChuTch'8 balance sh••t vknen the Church become$ party lo the contractual PTovlslon$ of th• Instrurnent. Financlal 8$s¢ts and Ilabl1leS are offset. wlh the net gmounts presented In the fin8ndAI stalements, when Ihere 18 A legally enforceable rlght lo set off the recognised amounts und th8ia18 an Intentson to settle on a n•t b?$1$ or to realise the a5sel and settle the Il&billty slmultaneovsty. Baslc fln•ncl•l •s¥ets Basic finan¢lal assets, which include trBde and olher recelvable5 8nd c8$h and bank balences. are Inalty rneasured al trans8ction price Includlng transactlon coB16 and are subsequentty caTTied at 8mortised cost using the effe1Ve inleresl method unless the aThangemenl constitutes a financing Ir8nsactlon, where the transaction is measured 81 th¢ presenl v8lve of the futurè receipts discounted 818 m8rk¢t rats of Intere51. FlnancAal a56ets cl¥$smed as receivable wthin on? year are not 81110rtised.
EQUIPPERS CHURCH ESSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcle$ IContlnu•dl Basle Iln•nel•l Ilabllltles Basic financial liabilrties, including trode and other payables and bank loans are Initialty recogni8ed at transactlon prfce unless the affangement constitutes a finanring tran5actlon, where the debt instrumènt 18 rneasured at the present value of the future payments discounted at a market rate of Interest. Flnanc181 118bilille$ dossffled as payable withln one year are not emortls•d. Debt instrvments are sub88quenlty carhed 01 amorused cost, Uslng the effectlve Interest ratè method. Tra¢Je pay8tAes are obligation$ to pay lor goods or erCeS that have been gcquired In the ordinary cour8e of operatlons from Buppllers. Amounts payable 8r8 claBs1fi8d as current liabllities If payment 1$ due wllhin ¢n y¢8r or less. If not, they are presented as non-current Ilabilitles. Trade payables are recognl¥ed Inlllally at transactlon prlce and 6ub8equenlty maAaured at amortlsed cost UBlng the effecuve Int•r041 m¢lhod. Der•cognftlon ot Iln•n¢l#l Il•bllltl•s Flnancial Ilabllitle8 are derecognl¥ed ¥th8n th• Church'8 contractual oblaln8 oxplr• or dlseharged or cancelled. 1.10 Ernploy•g The cosl of any unused hollday •nlltl¢m¢nt Ss recognlsed In the period in whlth the •mploy•e'$ SeIce5 ar• received. Teminatlon benefits are recognlsed irnmediately ai pn expense when the Church 18 dernonslrabty commltt•d to temiinate the ernploymènt ol an employee or lo provlde termlnation bene11t8. 1.11 Retlrement benefit• Payments lo defined contribullon ratlram•nt benellt scherne8 are charged as an exp¢n6¢ 0$ they fall due. Crlllcal accountlnq e¥tlm•t•• and ludg•rn•nt• In tho 8pp11¢91ion of the Church's accounting poli¢le$, the Trustees are requlred lo make ludg8menl$. ¢stlmate8 and assumptlons about the carylno amounl of a88els alld Ilabllttles th8t 8rè not r#Adlty apparent from other Sources. The eslim8les and ossoclated assumptions are based on hlslorl¢81 *xp•rience 8nd other factors that are con8ldered lo be felevant. Actual results may differ from thesè ègtimates. The estlmat85 and undertying 83surnpJonB Bre reeWel on an ongolng basls. Rev151ons lo accounllng 8sllmBtes are recognised in the period in whith the estimate is revised sthere the re¥l$ion •ffects On th8t pe0d. or in the peiiod of the revlslon #nd future perlods Whe the revlslon affect8 both Current and futufe period8.
EQUIPPERS CHURCH ESSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Ineome Irom donationg and leg4cl Unr••trfctod Re8trlcted fund? lundg 202S 2026 Totsl Unrestrfcted Re•tsl¢t•d fvnds funds 2024 1024 Totsl 2026 2024 Donations and gffts 338,242 1,118 339,360 220,012 1,421 221.433 Donatlon• And 91ft4 Donallons GIftAid recovered Don8tlons Imp8¢t Offerfngs 202,430 35,567 203.330 35.785 181,711 27.132 1.283 138 162.994 27.270 218 1C(J,245 100,246 31.169 31,169 338,242 1,118 339,380 220,012 1,421 221,433 Incom• from Invutm•nt• UnrMtrfct•d R••trlcted lund• lund• 2026 2026 Totsl UnrMtrlct•d R••trlct•d fund• fund• 2024 2024 To¢•1 2026 2024 Interest rec•lv•bl• 1,373 45 1,418 1,904 10-
EQUIPPERS CHURCH ESSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expendlture on ¢h•rltable aVItI Charltsbl• Aetlvltl•$ Charhable Activitie8 2025 2024 Dlrect co*ts Stsff co81 Levy Impact offerfjng other expenditure Small items of equlpment anrhd con$umaNeB Church oCtivitieB Honorarfvm Igu•8t mlnlstrlesl Trav81, subsistence and accomodalon Rgnlal of venu8s and manse Book5 and blbl•$ Miscellaneous Trainlng Chlldrens work leader 45,524 9,212 29,849 2,709 25,680 4,S42 7,981 42.789 120 520 6,608 5,405 45.524 3,340 18,202 5,017 25,408 7,157 3,879 38.6 281 39 6,598 5,384 180,939 157,429 Grant fundlng of act6vltle8 Isee nol• 81 11.513 18,081 8h•rn of •upport ind gov•m•n¢• C1• l•M not• 71 Support Govem•nce 5.104 21,041 9,075 20.481 218,597 203,02e An•ly¥l• by fund Unrestrlcted funds Re¥lricted fvnds 215,918 2,878 201.$84 1,442 218,597 203.026 11
EQUIPPERS CHURCH ESSEX NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Grnnts pay•bJe Chorllobl• A¢llvltits 2025 Charitable ActIV.e8 2024 Grants to In•tltutlon¥'. Compasslon IJM Eqvippprs Nelworf( InternaOnal Beacon House sion f¢<18rael stephtrn Lawr•nc• Chgritable Fund 1.200 3,513 1,189 3.378 3,000 2,100 2.100 2,100 2.100 2,100 2.100 11,013 13,865 Grants to Individual8 500 2,198 11,S13 16,061 12-
EQUIPPERS CHURCH ESSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Support ¢o$ts allocated to actlvltSe• 2025 2024 Depredation Printsng, postsge and StaOnery Telephone and inlemel Govem8nc• Costs 2,643 72 2,389 21,041 6,367 365 2,343 20,481 28.145 29.S38 Chadlable ACtltIeS 26,145 29.536 2026 2024 Gov•rn•nce ¢o•ts ¢omprlM: Independènt •X8mlnation fee8 Accountancy Fln8ne• admlnlstratlon Ilncludlng payroll) Olher adminlstrglon Bank charges SubB¢rlpllon8. IIc8nces and member8hlp8 In8urance 700 1.910 8,300 6,348 467 4,612 664 880 1,360 6,755 6,288 527 4,297 554 21,041 20,461 N•t mov•m•nt In lund• 2026 2024 The not mvament In fund818 slated after charglngllu8drtlngl'. F••8 pable lo the charty's Ind•pendent examlner, for the independent exarninalion of the ch8rity8 ffnano•l stslements - for tsx advisory servi3 - for other financial services Depreriallon of ovmed property, plant and equlprnènt 700 480 1,360 2,643 880 480 1,360 6,367 TNst•e• Trusteè Barry Roberts was paid a salary of £34,77612024'. £34,778) and employerfs pen51on eontribulions of t1.73912024'. £1,739) for leadership of the Churth. He was also peid £12,600 12024.. £12,600) for accornmodafjon and recelved expenses of £1,838 12024.. £3.413) lor travel ond mobile phone 8t5. Donations to Ihe church by TnJ8tè8S, and Iheir related partie8, in the ygorwas £12,04012024'. £12,040). 13-
EQUIPPERS CHURCH ESSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 10 Employee¥ Tho average monthty nunknT of ernoYeeS during the yeOT waB'. 2025 Nurnb•r 2024 Numb•r Employm•nt co•ts 2025 2024 Wage¥ jnd 8alarfe8 other pension co81• 43,785 1.739 43,785 1,739 45,524 4S.S24 Ther• re no employeeB whoBe annval r¢mun¢ratlon waB more than £60.000. K•y Manag•m•nt Pèrnonn•l Mr B Roberts18 con8ld•red to b• the Key Management Pernonn•l lor Iho Churth and h18 r•mun•rntlon dets118 are as dS8¢losed in note 10 to the Financial Statemants. 11 Taxallon Th¢ charfty Is exempt frcm 18Xollon on rts acilvltles becau8tr all 11$ Incom• 18 applled for chpritublo purpo8•8. 12 Propertyi plant ind •qulpm•nl Flxtyr•¥. Iltylngl afid •4ulpm•tht Co•l At 1 JAnuary 2025 Addrtions 38.e56 4,256 Al 31 Dècombtrr 2025 42.912 D•pr•¢latlon and Impalrment At 1 January 2025 Doprgdatlon charged in the year 3S,708 2,643 At 31 Decernber 2025 38,351 Caryln9 amount At 31 December 2025 4,561 At 31 Deeèmber 2024 2,949 14-
EQUIPPERS CHURCH ESSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025 13 Trade and other recelvalAe• 2025 2024 Amounts falling due within one ye•r: Cther rei¥ble Prepayments and accrued incorne 2,271 2,288 2,019 293 4,557 2,312 14 Curr•nt Il•bllltl 2026 2024 Deferred In¢ome Accruals 16 1S0 2,010 1,800 2,180 1,800 15 D•f•rr•d InMm• 2025 2024 Other deferred Income 150 Deferred Income Is Induded In the finandol $tstem•nt8 as follows.. 2026 2024 DelerTed Incom? Is Induded thIn.. Current IbablIe 150 Movements *) the y•8r'. Deferd Income at 1 January 2025 Resources def•tred In the yo8r 150 D8f•rrnd Income at 31 Dernber 2025 150 18 Rotlromont benvfft •chem 2025 2024 D8flned ¢ontrlbutlon schemes Charge to profit or1086 In respe¢t of defined ntbuOn schemes 1,739 1,739 The Church operate8 8 definèd contribution pension scheme for all qualifying employees. Tho 8s$ols ol the scherne are held separately Irom those of the Church in an independentty admlni5tered fund. 15-
EQUIPPERS CHURCH ESSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 17 R•8trleied fund9 The restricled funds of the chArtty comprfse the unexpended b818nce8 01 dongllons and gr8nls held ¢)n tfU8t subject to specrfic Condn$ by donors as io how they fflay be used. At1 January 2025 In¢omlng r•*ouree• ADrG•S expended Tr•n8f•r• At31 O•¢ember 2026 Bufftsr Account IJM Mini51ries sabbatIc Fund 1,485 11,400 11,2781 88 106 5,847 1,118 42 135 570 5,035 6,851 1,183 12,678) 705 5,841 Pr•vlou• y••r. At l Jao)uary 2024 Incomlng re•our¢o• RMourc•• •xp•nd•d Trnn•ler• At31 Doc•mb•r 2024 BufferA¢¢ounl IJM Mlnlstde8 SabbAtlcal Fund 1,485 152 4,435 1,485 131 5,035 1.421 11,4421 600 8.072 1,421 11,4421 600 6,851 Buff•r Fund Thls fund Indude6 welfaro glfts and a glft from the Clnnamon TnJ$t lo fund educatkjnal les80n8. IJM Mlnl•trl•• A fvnd to support the work of Iniernalional Ju¥ll¢• Ml$$S0n. 5abb•tlc•l Fund This represents rnon¢y pul a¥ld¢ to fund the 88nlor PaBlor a future sabb8tlc81. Transftrrs wtrra from the Gener81 fund to provlde funds 16-
EQUIPPERS CHURCH ESSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 18 Unrestrleted lund• The unrestricted funds of the thartty comprise the unexpénded balances of donations and grant$ whlch are not subject to spedfi¢ ¢ondlb"ons by dorors and grantors a5 to how they may be used. These include designated fijnds which have been set a8Sde out of unre8fficted fiJnd8 by the tru81ee8 for specfflc purpo8e8. At 1 J•nuary 21125 Incomlnq r••ourc•• RoUrCe% •xpond•d n•fer• At31 D0¢emr 2025 Impgct Offerlng8 General fvnd$ 181,803 85,111 110,574 229,041 138.0871 1177,8321 14821 1243) 233.628 116,077 226,714 339,615 1215,9191 1705) 349.705 Pr•vlou• y•Ar. At 1 Jinuary 2024 Incomlng r••ourc Ro•ourc•8 •xp•nd•d Trnn•f•r• At31 DK•mb•r 2024 lrnpact Offering8 Genaral funds 155,594 51,388 34.457 187.459 121,3451 1180,2391 17.1031 8,503 161,603 65.111 206,982 221,916 1201,584} 18001 228,714 Th18 fund Tepresents $pecffic offerfng& for future, yat unld&nilfied, projects •nd Includ¢$ In¢ome delerred from earfief years. 17
EQUIPPERS CHURCH ESSEX NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 19 Analy•li of n•t 4•1¢ts b•twe•n fund• ntrIcted fund• 2025 Restrlcted lund 2026 Tot•1 2025 At 31 Decemb•r 2026.. Property, plant and equlpment Cunent 8s8•tslOIAbllttle81 4.561 345.144 4,561 350.985 5,841 349.705 5,841 3SS,548 UnR•trlct•d fund• 2024 Re•trlct•d fund• 2024 Total 2024 At 31 D•e•mb•r 2024.. Propwty, plant •nd wulpment Current a8setsllllab4111•81 2,949 223,785 2,949 230.416 6,651 226,714 6,651 233.385 20 Fln•ncl•l commltment•. gu•rnnts•• •nd contlngont Ilbllbtl•• The Church ha8 a roln9 1 Dnth nollco p•rfod on th• manse lease for the pastor. 21 Rel•ted p•rty tr•n•oetlon• Other r•latèd party trnn••ctlon• Recelpls of £012024.. £2201 wa6 recelved from P3 Con8uhAnts, a con8ull8ncy bu61ne86 ofTrustee P Prolhero. S8rah Roberts, of Tru•tee Barry Robert8. wa8 relrnbursed £478 for moblle phon• U9t durlng the year 12024.. £471}. 18-