**Registered Charity Number: 1156774**
## **Calvar Exeter y**
Trustee’s Annual Report & Accounts Year ended 31[st] August 2025
1
## Calvary Exeter
## **Contents**
||Page|
|---|---|
|Objectives and Achievements|3|
|Financial Review|5|
|Plans For Future Periods|6|
|Structure, Governance and Management|6|
|Reference and Administrative Details|7|
|Independent examiners report|8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Summary Income and Expenditure Account|11|
|Notes to the Financial Statements|12|
|1. Accounting Policies|12-13|
|2. Analysis of Income|14|
|3. Donated Goods, Facilities and Services|14|
|4. Analysis of Expenditure on Charitable Activities|15-16|
|5. Trustee Expenses|17|
|6. Grant Making Activities|17|
|7. Sta� Costs, Employee Benefts and Trustee Remuneration|18|
|8. Fixed Assets|19|
|9. Debtors|19|
|10. Creditors|20|
|11. Summary of the Assets and Liabilities of each Category of Fund|20|
|12. Movement In Funds|20|
|13. Related Party Transactions|21|
2
Calvary Exeter Year-end 31[st] August 2025
## **Objectives and Achievements**
## **Objects of the Charity**
The Charity’s Objects (“the Objects”) are the advancement of Christianity for the benefit of the public in accordance with the following:
- a) To worship the Triune God (Father, Son and Holy Spirit);
- b) To build up the Church of Jesus Christ, in particular through the teaching and preaching of the Word of God (The Bible);
- c) To proclaim that men and women should repent and believe in Jesus Christ as Saviour and Lord;
As we have opportunity, to do good to all, especially to those who are of the household of faith (Galatians 6:10).
## **Activities of the Charity**
The charity trustees have reviewed its activities, regarding the Charity Commission’s guidance on public benefit. The charity provides, amongst other things, the following benefits:
- public Christian worship services;
- public Bible teaching for those who want to know Jesus;
- public Christian prayer meetings;
- public Christian bible study meetings;
- public preaching of the Christian gospel;
- public meetings for students to foster friendship and Christian spiritual growth;
- recycles unwanted student supplies and equipment to other students;
- Christian discipleship training;
- Christian spiritual and moral education for children;
- Christian counselling and comfort to those who are suffering.
The charity uses its financial resources to fulfil the charity purposes in the following ways:
- upkeeping a building and rents facilities for public prayer and worship;
- resources public discipleship training;
- resources public outreach via events and study materials;
- makes financial donations to various Christian causes;
- makes financial donations for the relief of poverty and suffering.
## **Achievements and Performance**
## Calvary Exeter:
Calvary Exeter undertook the following activities to achieve its objectives:
- The pastor and other teachers taught expositionally through the books of Nahum, Habakkuk, Zephaniah, Haggai, Zechariah, and Malachi on Wednesday nights.
- The pastor and other teachers taught expositionally through the books of Hebrews, Philemon,
- 1 Thessalonians, 2 Thessalonians, James, 1 John, 2 John, and 3 John on Sunday mornings.
- The fellowship held “Solomon's Porch” gatherings to feed and encourage fellowship and spiritual growth of local university students and provide opportunity for outreach.
- The fellowship held weekly prayer gatherings for spiritual encouragement and direction.
- The fellowship held meal gatherings in the church building to foster openness and sharing among the fellowship.
3
Calvary Exeter Year-end 31[st] August 2025
## **Achievements and Performance (continued)**
- The pastor conducted various discipleship meetings with individuals throughout the year.
- The pastor conducted various counselling meetings throughout the year.
- The fellowship held prayer gatherings with other Christian pastors.
- The fellowship building was used by the local community for events.
- The fellowship made hardship donations, fed local homeless, and cared for suffering elderly.
- The pastor continued to hold a sponsorship licence to employ workers from outside the UK and continued to sponsor a Calvary Chapel pastor to run the outreach in Plymouth.
- The fellowship made various donations to Creation Fest.
- Funds were spent on the upkeep of the fellowship building and many of the fellowship undertook cleaning, painting and repair work to the building.
- Funds were spent expanding the fellowship’s online ministry to provide worship, prayer and teaching to anyone who is unable to physically attend services.
- The fellowship safeguarding policy was reviewed by the trustees.
## Calvary Plymouth:
Calvary Plymouth undertook the following activities to achieve its objectives:
- The pastor and other teachers taught expositionally through the books of Exodus and Leviticus on Wednesday nights.
- The pastor and other teachers taught expositionally through the books of Galatians and Ephesians on Sunday mornings.
- The fellowship undertook various studies and fellowship meetings for women.
- The fellowship undertook various studies and fellowship meetings for men.
- The fellowship undertook various studies and fellowship meetings for young people.
- The fellowship leadership team attended a pastors’ conference in York.
- The fellowship held weekly prayer gatherings via Zoom.
- The fellowship held meal gatherings at the fellowship to foster openness and sharing among the fellowship.
- The pastor conducted various discipleship meetings with individuals throughout the year.
- The pastor conducted various counselling meetings throughout the year.
- The pastor attended the Teach The Word conference in Oxford and some ladies from the fellowship attended a ladies’ retreat at Calvary Chapel Harrogate.
- The fellowship made various donations to charities.
- The fellowship made various donations to support missionaries.
- Funds were spent expanding the fellowship’s online ministry to provide worship, prayer and teaching to anyone who is unable to physically attend services.
- The fellowship safeguarding policy was reviewed by the trustees.
In June 2013, the pastor of Calvary Exeter, Bob Claycamp, started a bible study in Plymouth. The bible study became a church plant on Sunday 6[th] October 2013 known as Calvary Plymouth meeting at Wotter Community Church, an old Methodist Chapel in Wotter village near Shaugh Prior on the southwestern edge of Dartmoor.
The church plant was administered by Calvary Exeter until 2025 when it was decided that Calvary Plymouth should become its own entity. On 22[nd] April 2025, Calvary Plymouth was formally recognised by the Charity Commission as its own charity.
4
Calvary Exeter Year-end 31[st] August 2025
## **Financial Review**
## **Financial Position**
The Charity’s primary source of funds is from free-will offerings received from those regularly attending the Sunday services as well as various other supporters to the objectives of the Charity. No material fundraising activities were undertaken. The charity’s finances are in a very healthy position. Income and expenditure were in line with expectations, and the charity expects to maintain future expenditure in line with current expenditure.
The accounts include those of Calvary Exeter and Calvary Plymouth until 21[st] April 2025. After this date the accounts only include those of Calvary Exeter as Calvary Plymouth became its own charity from 22[nd] April 2025.
## **Reserves Policy**
Keeping in line with the Charity’s future plans it has a policy to hold sufficient reserves to be able to respond in a timely manner to any opportunity presented that would allow the Charity to achieve those plans. Current reserves are minimal for meeting such possible opportunities. There must be, at minimum, the equivalent of 3 months’ worth of expenditure held in unrestricted funds and available as a liquid asset held at all times. If the reserves fall below this figure, an extraordinary trustee meeting will be called.
## **Grant Making Policy**
The Charity will make grants to external organisations and individuals by assessment of the Trustees on the basis of need and fulfilment of the charitable activities. There are no upper or lower limits of support.
## **Spending and Reimbursement Policy**
All money spent from an individual’s personal bank account, with the intention of being reimbursed by the church, must either be by a trustee, or under the direction of/agreed by a trustee. If a trustee is planning to spend over £1,000 for the charity, this must also be approved by at least one other trustee.
## **Principal Sources of Funding**
The charity’s principal source of funds is from voluntary donations received from those regularly attending the Sunday services as well as various other supporters of the objectives of the charity.
## **Declaration**
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees:
Andrew Ley (Chair)_______________________________
Date: _____________________
5
Calvary Exeter Year-end 31[st] August 2025
## **Plans For Future Periods**
The charity’s plans for the future, including its aims and objectives and activities remain unchanged and the trustees expect the future direction of the charity to remain the same.
## **Structure, Governance and Management**
The charity is overseen by the church pastor, who is an office holder rather than an employee. He is supported in the decision-making process by the charity trustees and supported in the execution of his office by a team of volunteers. The charity has no employees but relies heavily upon all those who attend the fellowship to use their individual gifts and talents for the edification of the church.
The office of ‘Pastor’ is defined and regulated by the constitution. The charity trustees are entitled to remove the pastor from his office in accordance with circumstances listed in the constitution, but neither the church nor the charity trustees are the pastor’s employer.
There is no legal obligation on the charity to provide financial or other material support to persons holding the office of pastor. However, the charity is always delighted when it can provide such support to enable the pastor to devote his full time and attention to fulfilling the functions of his office without having to engage in other work to support himself and his family.
The charity references the Charity Commission document CC3 – ‘The essential trustee: what you need to know, what you need to do’ for the induction and training of trustees.
6
Calvary Exeter Year-end 31[st] August 2025
## **Reference and Administrative Details**
**Trustees:** Andrew Ley (Chair) Kenneth Pope Jason Thorpe Edward Major **Pastors:** Andrew Ley **Governing Document:** CIO - Foundation Constitution Registered 23rd April 2014 Amended 15th Dec 2015 and 16th May 2022 **Registered Charity Number:** 1156774 **Charity Principal Address** The Old Gospel Hall Edgerton Park Road Exeter Devon EX4 6DD **Accounts Prepared By:** Michael King
7
Calvary Exeter Year-end 31[st] August 2025
## **Independent examiner's report**
I report to the charity trustees on my examination of the accounts of Calvary Exeter (The Trust) for the year ended 31[st] August 2025.
## **Responsibilities and basis of report**
As the charity trustees of the ‘Trust’ you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Signed:
Michael King MAAT Member of the Association of Accounting Technicians Snape Granary High Bickington Devon EX37 9BQ
Date: 26[th] May 2026
8
Calvary Exeter Year-end 31[st] August 2025
## **Statement of Financial Activities**
|Note
**Income**
Donations and Legacies
2
Charitable activities
2
Other Trading Activities
Investments
2
Other Income
2
**Total Income**
**Expenditure**
Raising Funds
Charitable activities
4-7
**Total Expenditure**
Net Income (Expenditure)
Transfers between Funds
**Net Movement in Funds**
**Reconciliation of Funds**
Total Funds B/fwd
Total Funds C/fwd|**2025**
**2024**
**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
107,563
107,563
141,356
1,135
1,135
575
-
1,613
1,613
1,435
2,512
2,512
1,110|
|---|---|
||**112,824**
**-**
**112,824**
**144,476**
-
- 98,214
- 98,214
- 93,809|
||**- 98,214**
**-**
**- 98,214**
**- 93,809**
14,609
14,609
50,667
-
-
-|
||**14,609**
**-**
**14,609**
**50,667**
163,357
-
163,357
112,690|
||**177,966**
**-**
**177,966**
163,357|
9
Calvary Exeter Year-end 31[st] August 2025
## **Balance Sheet**
At 31st August 2025
|Note
**Fixed Assets**
Tangible Assets
8
**Current Assets**
Debtors
9
Cash in Bank and in Hand
**Total Current Assets**
**Liabilities**
Creditors: Amount due withing 1 yr
10
**Net Current Assets**
**Net Assets**
**The Funds of the Charity**
11
Unrestricted Funds
Restricted Funds
**Total Funds**|6,205
166,399|**2025**
6,132
13,160
143,350
791
**171,834**
**177,966**
177,966
0
**177,966**|**2024**
**7,638**|
|---|---|---|---|
||172,604
770||**156,510**
**155,719**|
||||**163,357**|
||||163,357
0
**163,357**|
These Financial Statements were approved by the board of trustees and signed on their behalf on
___________________
Andrew Ley (Chair)
10
Calvary Exeter Year-end 31[st] August 2025
## **Summary Income and Expenditure Account**
|Income
Gains/(losses) on Investments
Interest and Investment Income
**Gross Income in the Reporting Period**
Expenditure
Interest Payable
Depreciation of Fixed Assets
**Total Expenditure**
Net Income (Expenditure) before tax
Tax payable
**Net Income (Expenditure) for the financial year**|**2025**
**2024**
**Total**
**Total**
**£**
**£**
111,211
143,041
1,613
1,435|
|---|---|
||**112,824**
**144,476**
- 95,397
- 91,335
- 2,817
- 2,474|
||**- 98,214**
**- 93,809**
14,609
50,667
-
-|
||**14,609**
**50,667**|
11
Calvary Exeter Year-end 31[st] August 2025
## **Notes to the Financial Statements**
## **1. Accounting Policies**
## **General Information**
Calvary Exeter is a Charitable incorporated Organisation registered in England and Wales. The registered charity number, and address of the charity is given in the charity Reference and Administrative Details.
## **Statement of Compliance**
by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (e�ective 1 January 2019) and The Charities Act 2011.
## **Going Concern**
su�icient funding will be secured beyond the current year. The trustees have assessed the level of funds held, in addition to the cash flow needs of the charity, concluding with confidence that it will be able to continue in its operation.
## **Fund Accounting Policies**
The General Funds are not subject to any restrictions regarding their particular use and are available for applicable general purposes of the charity.
The Building Fund is a designated unrestricted fund. No fundraising has taken place for this fund, it is solely resources “earmarked” for a Building.
## **Incoming Resources**
All incoming resources are included in the Statement of Financial Activities (SoFA) when; the charity is legally entitled to the resources; the trustees are virtually certain they will receive the resources: and the monetary value can be measured with su�icient reliability.
- Donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
- Where incoming resources have related expenditure, the incoming resources and related expenditure are reported gross in the SoFA.
- Incoming resources from Gift Aid tax reclaims are included in the SoFA at the same time as the gift to which they relate.
- The value of voluntary help received is not included in the accounts but is described in the trustee’s annual report.
- Investment income is included in the accounts when receivable.
## **Expenditure and Liabilities**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. It is probable that the paying out of resources will be required in
12
Calvary Exeter Year-end 31[st] August 2025
settlement and the amount of the obligation can be measured reliability.
The charity makes grants to individuals and other institutions to further its charitable objectives.
Governance costs of the charity are accurately recorded. These costs include those associated with preparation and examination of accounts, trustee meetings, trustee legal advice and expenditure incurred on the strategic management of the charity.
## **Fixed Assets**
They are valued at cost price or a reasonable value on receipt. Depreciation is calculated on tangible fixed assets using the Straight-Line Method at 25% of the cost per year
## **Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount o�ered.
## **Judgements in Applying Accounting Policies**
In the application of the church's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered relevant. Actual results may di�er from these estimates but are unlikely to be material.
## **Cash at Bank and In Hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with short maturity of three months or less from the date of acquisition or opening of the deposit or similar amount.
## **Financial Instruments**
Instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the e�ective interest method.
13
Calvary Exeter Year-end 31[st] August 2025
## **2. Analysis of Income**
|**2. Analysis of Income**|||
|---|---|---|
|**Donations and Legacies**
Freewill Offerings
Freewill Offerings (outside UK)
Tax Recoverable - Gift Aid
**Charitable Activities**
Plymouth Conferences & Retreat
Plymouth merchandise sales
**Investment income**
Bank interest
**Other Income**
SSE Business support
HMRC Gift aid interest
Sale of Toilet block
Weddings
**Total**|**2025**
**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
78,481
78,481
23,342
23,342
5,740
5,740
**107,563**
**0**
**107,563**
1,070
**1,070**
65
**65**
**1,135**
**0**
**1,135**
1,613
**1,613**
135
135
278
278
2,000
2,000
100
100
**2,512**
**0**
**2,512**
**112,824**
**0**
**112,824**|**2024**|
|||**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
97,863
97,863
31,482
31,482
12,011
12,011|
|||**141,356**
**0**
**141,356**
315
315
260
260|
|||**575**
**0**
**575**
1,435
**1,435**
865
865
245
245
0
0|
|||**1,110**
**0**
**1,110**|
|||**144,476**
**0**
**144,476**|
## **3 Donated Goods, Facilities and Services**
|Donated Goods
Donated Facilities
**Number of Unpaid General Volunteers**
Church Services - Hospitality and Operations
Church Services - Technical
Church Services - Children's ministry
Church Services - Discipleship|**2025**
£
0
0
30
15
14
7
**66**|**2024**
£
2,000
0|
|---|---|---|
|||**2,000**
30
15
14
7|
|||**66**|
14
Calvary Exeter Year-end 31[st] August 2025
## **4 Analysis of Expenditure on Charitable Activities**
|Notes
**Mission and Ministry - Exeter**
Discipleship and Outreach
Hospitality, Supplies and gifts
Honorarium
Conferences and Retreats
Ministerial staff
7
IT - Media - Music
Grants Payable
6
Travel and accommodation
**Mission and Ministry - Plymouth**
Discipleship and Outreach
Hospitality, Supplies and gifts
Honorarium
Conferences and Retreats
IT - Media - Music
Grants Payable
6
Leadership and meetings
5
Travel and accommodation
Van upkeep|**2025**
**Activities**
**Undertaken**
**Directly**
**Grant**
**Funding of**
**Activities**
**Support**
**costs**
**Total**
1,357
446
1,803
891
891
200
200
60
60
20,500
20,500
264
1,421
1,685
26,242
26,242
0
0
**23,271**
**26,242**
**1,868**
**51,382**
3,667
313
3,979
1,526
1,526
0
1,456
1,456
3,361
110
3,471
3,737
3,737
72
72
0
1,047
1,047
**11,129**
**3,737**
**423**
**15,289**|**2024**|
|---|---|---|
|||**Activities**
**Undertaken**
**Directly**
**Grant**
**Funding of**
**Activities**
**Support**
**costs**
**Total**
1,704
196
1,900
1,173
1,173
600
600
30,825
30,825
735
219
954
4,350
4,350
172
172|
|||**35,209**
**4,350**
**415**
**39,974**
6,500
538
7,038
3,081
3,081
400
400
3,111
3,111
3,850
209
4,059
6,265
6,265
441
441
209
209
622
622|
|||**18,214**
**6,265**
**747**
**25,226**|
15
Calvary Exeter Year-end 31[st] August 2025
|**Property, Management and**
**Administration**
Exeter - Rent and Utilities
Plymouth - Rent and Utilities
Exeter - Building repairs &
upkeep
Plymouth - Building repairs &
upkeep
Exeter - Insurance
Plymouth - Insurance
Exeter - Fixed Asset
Depreciation
8
Plymouth - Fixed Asset
Depreciation
Exeter - Office supplies
Plymouth - Office supplies
Bank charges
HR software
Accountancy
Independent Examination
Visa costs|3,462
3,462
14,874
14,874
1,451
1,451
0
645
645
198
198
2,817
2,817
0
288
288
158
158
53
53
220
220
456
456
150
150
6,770
6,770
**23,948**
**0**
**7,596**
**31,544**
**58,348**
**29,979**
**9,887**
**98,214**|2,200
2,200
20,447
20,447
1,245
1,245
120
120
613
613
267
267
1,545
1,545
928
928
311
311
79
79
12
12
164
164
498
498
180
180
0|
|---|---|---|
|||**27,767**
**0**
**842**
**28,609**|
|||**81,190**
**10,615**
**2,004**
**93,809**|
16
Calvary Exeter Year-end 31[st] August 2025
## **5. Trustee Expenses**
No trustee was paid for their service as a trustee. The nature of expenses incurred were for: ministry, administrative and subsistence causes, exclusively and necessary for fulfilling the charity objects.
|**Trustee expenses - Exeter**
Travel
Phone & Internet
Building repairs
Retreats and Conferences
**Trustee expenses - Plymouth**
Retreats and Conferences
Leadership meetings
Travel
**Total**
**6 Grant Making Activities**
**Grants Made to Institutions**
Creation Fest
Global Refugee aid
Our Daily Bread Ministries Trust
Christians Together Across Exeter
Pioneers UK Ministries
Affinity
Samaritans Purse
Calvary Chapel Plymouth
**Grants Made to Individuals**
C Cannone Bible College support
Delbridge Car repairs
General benevolence - Plymouth
Hardship - Exeter
S. Yardley - Missionary support
S. Martinez - Missionary support
**Total**|**2025**
£
0
81
16
60
**157**
465
72
0
**537**
**694**
**2025**
£
2,400
100
35
100
50
37
23,757
**26,479**
2,700
800
**3,500**
**29,979**||**2024**
£
172
**172**
2,511
441
209
**3,161**
**3,333**
**2024**
£
2,400
500
100
50|
|---|---|---|---|
|||||
|||||
||||**3,050**
2,270
1,500
1,055
1,800
540
400|
||||**7,565**
**10,615**|
17
Calvary Exeter Year-end 31[st] August 2025
## **7 Staff Costs, Employee Benefits and Trustee Remuneration**
|**Average number of staff employed during the reporting period**
**Staff costs and employee benefits**
Ministerial staff Stiped Salary
Employer's Social Security costs
Employer's Contribution to Pension Schemes|**2025**
2
**£**
20,500
0
0
**20,500**|**2024**
2
**£**
30,825
0
0|
|---|---|---|
|||**30,825**|
## **Trustee Remuneration**
By provision of the charity's Governing Document, in their capacity as pastors,
- Ley was remunerated £11,250 with £157 in personal expenses (£8,625 with no personal expenses in 2024).
- K. Pope was remunerated £9,250 with £537 in personal expenses (£22,200 with £3,161 in personal expenses in 2024).
Calvary Exeter is not an employer for the purposes of automatic enrolment currently as confirmed by the Pensions Regulator. Under the Pensions Act 2008, automatic enrolment duties no longer apply. If circumstances change in the future, Calvary Exeter will inform the Pensions Regulator
18
Calvary Exeter Year-end 31[st] August 2025
## **8. Fixed assets**
|**Cost or Valuation**
On 1st Sep 2024
Additions
Disposals
Revaluations
Transfers
**On 31st Aug 2025**
**Depreciation and Impairments**
On 1st Sep 2024
Disposals
Depreciation
Impairment
Transfers
**On 31st Aug 2025**
Net Book Value on 1st Sep 2024
**Net Book Value on 31st Aug 2025**
**9 Debtors**
**Prepayments and Accrued Income**
Insurance
Thirtyone:eight
Christian copyright
Utilities
Zoom
Find a Church
Guardian Security
Breathe HR software
**Other Debtors**
Breathe HR Software - refund
HMRC Gift Aid
**Total**|Exeter
Ministry
Equipment
Plymouth
Ministry
Equipment
Exeter Building
Improvement
£
£
£
2,200
3,880
5,932
0
1,702
3,687
-
(5,582)
-
-
-
-
-
-
-
**2,200**
**0**
**9,619**
(1,633)
(1,505)
(1,236)
-
1,505
-
(567)
-
(2,251)
-
-
-
-
-
-
**(2,200)**
**0**
**(3,487)**
567
2,375
4,696
**-**
**0**
**6,132**
**2025**
**£**
118
37
79
91
17
123
-
**465**
5,740
**5,740**
**6,205**|Exeter
Ministry
Equipment
Plymouth
Ministry
Equipment
Exeter Building
Improvement
£
£
£
2,200
3,880
5,932
0
1,702
3,687
-
(5,582)
-
-
-
-
-
-
-
**2,200**
**0**
**9,619**
(1,633)
(1,505)
(1,236)
-
1,505
-
(567)
-
(2,251)
-
-
-
-
-
-
**(2,200)**
**0**
**(3,487)**
567
2,375
4,696
**-**
**0**
**6,132**
**2025**
**£**
118
37
79
91
17
123
-
**465**
5,740
**5,740**
**6,205**|Exeter
Ministry
Equipment
Plymouth
Ministry
Equipment
Exeter Building
Improvement
£
£
£
2,200
3,880
5,932
0
1,702
3,687
-
(5,582)
-
-
-
-
-
-
-
**2,200**
**0**
**9,619**
(1,633)
(1,505)
(1,236)
-
1,505
-
(567)
-
(2,251)
-
-
-
-
-
-
**(2,200)**
**0**
**(3,487)**
567
2,375
4,696
**-**
**0**
**6,132**
**2025**
**£**
118
37
79
91
17
123
-
**465**
5,740
**5,740**
**6,205**|**Total**
12,012
5,389
(5,582)
-
-
**11,819**
(4,374)
1,505
(2,818)
-
-
**(5,687)**
7,638|
|---|---|---|---|---|
||**-**
|||**6,132**|
|||**2025**
**£**
118
37
79
91
17
123
-
**465**
5,740
**5,740**
**6,205**||2024
**£**
252
36
242
135
91
10
94
97
**957**
192
12,011
**12,203**
**13,160**|
||||||
||||||
19
Calvary Exeter Year-end 31[st] August 2025
## **10. Creditors**
|**Creditors**
Amounts falling due within 1 year
**Accruals and Deferred Income**
Accrued Utilities
**Other Creditors**
A Ley
Accountancy Fees
Independent Examination
Taxation and Social Security|**2025**
£
**183**
250
150
187
**587**
**770**|2024
£
51
28
120
180
412|
|---|---|---|
|||**740**
**791**|
## **11 Summary of the Assets and Liabilities of each Category of Fund**
|||**2025**||||**2024**||
|---|---|---|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**
**Restricted**|||**Total**|
||**funds**|**funds**|||**funds**|**funds**||
|Tangible Fixed Assets|6,132||6,132||7,638||7,638|
|Current Assets:|166,399||166,399||143,350||143,350|
|Bank||||||||
|Debtors|6,205||6,205||13,160||13,160|
|Creditors:||||||||
|Due within one year|-770||-770||-791||-791|
||177,966|0|**177,966**||163,357|0|163,357|
|**12**
**Movement in Funds**||||||||
||**Balance**|**Income**|**Expenditure**||
**Tranfers**|
**Balance**||
||**1st Sep 2024**|||||**31st Aug**|**2025**|
|**Unrestricted funds:**||||||||
|Exeter General fund|73,657|77,500||-57,925|22,440|115,672||
|Plymouth General fund|27,406|35,324||-40,289|-22,440|0||
|Building fund|62,294|||||62,294||
|**Total Funds**|163,357|112,824||-98,214|0|**177,966**||
20
Calvary Exeter Year-end 31[st] August 2025
## **13. Related Party Transac�ons**
## **Income**
Income from dona�ons and legacies include £13,150 received from Trustees and Related Par�es.
## **Expenditure**
All expenditure transac�ons involving related par�es are detailed in note 5, 'Trustee Expenses', and note 7, 'Staff Costs, Employee Benefits, and Trustees' Remunera�on'.
21