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 COm￿nieS Act
2006 and "Accounting and Repo￿.ng by Charities". Statement of Recommended Practice appllcable lo ¢ho(tt105
prepadng their accounts In accorrjance w￿h 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 I8￿h.
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$ter to
enjoy free of charge. This tracts In exce¥¥ of 10.000 people.
We join with other churchès In Cokhester for an evening ¥eNice at PentecoBt, & popular event that brings unlty
Across the churche8.
We glve finandally lo 5 Char￿e$ regul8rty'. 88acon House, Blue Pdnt For All, Vi8lon FOT 18rael, Compassion and
Interna￿Onal 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•Su￿ed 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 ad1V￿eS 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 l*vel 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 Churc*18 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 $18iement8 were..
Mr 8 Robert8
Mr P Pfothero
Mr M CollBfd
R8cmilrnent and appointment Oft￿318*$
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 P￿ndp￿S 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$ll￿lltieS 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
ac￿rdanc• 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 inco￿orated 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¥n*tsry
arnounts in th•$8 ffinanclal statements are rounded lo the nearest £.
Tho finandAI statemen15 have been prep•red und8r the hlslorical cost convenfjon. The principal accounting
policies 8dopted are 8el out below.
1.2 Golng concern
At the tirne ol appTovin9 the finanrl•l itataments, the Tru8tee8 have a re88on8bl8 expects￿on that the Church
h86 adequate resourc8B lu contlnue In operallonal exbstence for tho foreseeable future. Thu8 the TN$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
rela￿0￿ 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 deP￿delIon and any impalrment10sses.
Depreaation is recogni8ed so 85 lo write off the cost or valua￿On 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•cO￿rable 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 Ilabl1￿leS 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$h and bank balences. are In￿alty
rneasured al trans8ction price Includlng transactlon coB16 and are subsequentty caTTied at 8mortised cost
using the effe￿1Ve inleresl method unless the aThangemenl constitutes a financing Ir8nsactlon, where the
transaction is measured 81 th¢ presenl v8lve of the futurè receipts discounted 818 m8rk¢t rats of Intere51.
FlnancAal a56ets cl¥$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 ￿er￿CeS 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 obl￿al￿n8 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'$ Se￿Ice5 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 re￿eWel 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
pe￿0d. 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 a￿VItI
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¢• C￿1• 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( Interna￿Onal
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 Sta￿Onery
Telephone and inlemel
Govem8nc• Costs
2,643
72
2,389
21,041
6,367
365
2,343
20,481
28.145
29.S38
Chadlable ACt￿ltIeS
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 p￿able lo the charty's Ind•pendent examlner,
for the independent exarninalion of the ch8rity8 ffnano•l stslements
- for tsx advisory servi￿3
- 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 ern￿oYeeS 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 re￿i¥￿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 $tstem•nt8 as follows..
2026
2024
DelerTed Incom? Is Induded ￿thIn..
Current IbablI￿e
150
Movements *) the y•8r'.
Defer￿d Income at 1 January 2025
Resources def•tred In the yo8r
150
D8f•rrnd Income at 31 De￿rnber 2025
150
18 Rotlromont benvfft •chem
2025
2024
D8flned ¢ontrlbutlon schemes
Charge to profit or1086 In respe¢t of defined ￿nt￿bu￿On schemes
1,739
1,739
The Church operate8 8 definèd contribution pension scheme for all qualifying employees. Tho 8s$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 Cond￿￿n$ by donors as io how they fflay be used.
At1 January
2025
In¢omlng
r•*ouree•
A￿D￿rG•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••
R￿oUrCe%
•xpond•d
n•fer•
At31
D0¢em￿r
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•
￿n￿trIcted
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 Il*bllbtl••
The Church ha8 a rol￿n9 1 D￿nth 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• U￿9t durlng the year
12024.. £471}.
18-