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← Beeston Free Church Nottingham

2025-03-31-accounts

Beeston Free Church Nottingham Trustees Annual Report and Financial Statements April 2024 - March 2025

Beeston Free Church Nottingham

Registered Charity Number 1160335 1

Overview

The Trustees present their annual report and financial statements of the charity for the year ended 31 March 2025. It contains the following items:

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 102.

Reference and administrative details

Charity Name: Beeston Free Church Nottingham Registered Charity Number: 1160335 Charity’s principal address: Salthouse Lane, Beeston, Nottingham, NG9 2FY

Names of the trustees who manage the charity and their dates of appointments or resignation if not serving for the full reporting period:

George Hawkins Rebecca Thomas Church Secretary Stuart Barlow Chair of trustees and Chair of elders Peter Andrews Chair of Employment group Chris Wilson Treasurer David Bish James Taylor Appointed July 2024 Chris Pinnington Matthew Priestland John Johnson Crian Wilson Barbara Graham Retired February 2025, Richard Graham Resigned December 2024 Andy Grundy Retired October 2024

Names and addresses of advisers:

Accountant: Wyatt & Co, 125 Main Street, Garforth, Leeds, LS25 1AF

Bankers : CAF Bank, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4TA Kingdom Bank, Media House, Padge Road, Beeston, Nottingham NG9 2RS Nationwide Building Society, Kings Park Road, Moulton Park, Northampton, NN3 6NW United Trust Bank, 1 Ropemaker Street, London, EC2Y 9AW

Legal : Edward Connor, 10 The Point, Market Harborough, LE16 7QU

Beeston Free Church Nottingham

Registered Charity Number 1160335

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Names of senior staff members:

George Hawkins is the Senior Minister and leads the elders and the staff team. Rebecca Thomas is the Operations Manager with day to day responsibility for compliance matters.

People

Richard Graham served as the church’s treasurer until July 2024.The trustees are very grateful to Richard for his work in this area.

Chris Wilson is the current treasurer with responsibility for the supervision and oversight of the work of the operations manager and finance officer relating to financial reporting and management. The trustees are very grateful to Chris for his work in this area.

Laura Perbet is seconded to Beeston Free from Rylands Community Church for 1 day per week to provide Biblical Counselling. The trustees are very grateful to Laura for her work in this area.

Crian Wilson serves as a maintenance volunteer, carrying out maintenance and repairs to the church building. The trustees are very grateful to Crian for his work in this area.

Structure, governance and management

Beeston Free Church Nottingham is a Charitable Incorporated Organisation (CIO) registered in February 2015.

The church is governed by a Constitution and Rules. The church is a member of the Fellowship of Independent Evangelical Churches (FIEC) and the Midlands Gospel Partnership, but is fully independent in governance.

Church membership

Church membership is open to Christians who are willing to be in active partnership with the church in the work of the gospel. At the year-end church membership stood at 261. The church members meet regularly to conduct business meetings.

Organisational structure

The church membership elects, from its number, individuals to serve as church officers, who form the trustee body. These officers are Elders, Deacons, a Church Secretary and a Treasurer. The elders and deacons are appointed for a term of three years, which can be renewed for a further three years before a period of at least a year must pass before the individual becomes eligible to stand again. The secretary and treasurer are appointed annually by the church members.

All trustees receive an induction on appointment and ongoing training is provided for all trustees at least annually. This training includes input on: safeguarding, governance, finance and many other areas. We also have a trustee induction policy that is used when new trustees take up their role. We have a large collection of policies linked with the role of trustees and the role that they play, annually these policies are reviewed and updated as needed.

The trustees meet at least four times each year and have overall responsibility for the operation and leadership of the church. The trustees draw up policies and procedures within which they and the staff operate and make decisions. The trustees delegate much of the day to day responsibilities to the church staff team. The delegation of responsibilities to committees is reviewed annually.

The Elders are responsible for doctrinal integrity, policy and strategy and meet regularly to discuss these

Beeston Free Church Nottingham

Registered Charity Number 1160335

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matters, together with a number of responsibilities delegated to them by the trustees including membership and the appointment of officers. Three sub-committees of trustees meet regularly, with responsibility delegated by the trustees for Employment, Property and Compliance and Finance.

The Employment Committee, which does not include paid / connected members of the trustees, considers all matters related to employment and other areas where paid or connected trustees may have a conflict of interests. They are responsible for setting staff remuneration and pay, which is linked to external pay scales, with reference to the Remuneration policy.

Staff

The church employs a number of staff; during the year the staff team has been:

Trainee scheme

During the year a number of ministry trainees have been employed. The trainees are involved in a wide range of ministry and practical tasks around the church, alongside receiving theological training at the Midland Ministry Training Course, run by the Midlands Gospel Partnership. In the 2023-24 academic year Joel Brown, Florence Edwards, Archie Mowatt, and Lucy Sewall served as trainees. In the 2024-25 academic year Joy Roberts, Abigail Stanway and Catrin Akrill are serving as trainees.

Objectives and Activities

Beeston Free Church Nottingham is situated in south–west Nottingham just a few hundred metres away from the University of Nottingham campus and close to University Hospital Nottingham. The church is a large community-based church which is focused on serving all ages. The church is a member of the Fellowship of Independent Evangelical Churches and has adopted the FIEC’s Basis of Faith as the theological basis of its work.

The activities of the church involve the promotion of our beliefs and reaching out to our community and beyond, providing care and sharing our faith. The trustees of Beeston Free Church Nottingham confirm they have had regard for the Charity Commission’s guidance on public benefit and believe they have met the legal requirement of S17 of the Charities Act 2011.

Objectives

The charitable objectives are:-

Beeston Free Church Nottingham

Registered Charity Number 1160335

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Aims

Our vision: Glorifying God through lives transformed by the gospel

Our values: Loving God, loving the gospel, loving people

Our mission: We are involved in Christian ministries with a local, national and international focus.

Activities that further the Charity's objectives

Use of the Church Building

The church building on Salthouse Lane, Beeston is used in a wide variety of ways to support the work of the church, with members of the community welcomed into the building for many of the activities.

Sundays

On Sundays the congregations at each of the worship services, which include music, singing, praying and preaching, have continued to grow; activities for children also take place alongside the service. Services have continued to be streamed online for those unable to attend in person. From time to time special events make full use of the church building for both meetings and meals. In addition, on Sunday evenings, a group for students meets for food, Bible study and reflection.

Weekdays

The church is in use almost every morning and evening, for activities including:

Many other events take place in the church building throughout the year including holiday activities for the retired and for children, courses about subjects such as money management and the Christian faith, social evenings with food and speakers, conferences and special events for Christmas.

A number of events were hosted to support churches and Christian organisations locally, regionally and nationally. These included events for the Lawyers’ Christian Fellowship and the Christian Medical Fellowship.

Raising Awareness and understanding our faith

Communicating our faith is a key part of our activities as a church. Many of our activities seek to provide opportunities for those in the local community and beyond to hear the gospel and build the faith of those who believe. At the centre of all we do as a church is the teaching of the Bible and encouragement of faith in Jesus Christ.

Some of the ways this has been done over the past year include:-

Beeston Free Church Nottingham

Registered Charity Number 1160335

5

Encouraging Mission and Outreach

Beeston Free Church Nottingham remains committed to being outwardly focused, sharing our faith within the local community, more broadly in the UK and through supporting international mission.

Outreach events are held throughout the year, both in the church building and elsewhere in the local area, to which the congregation are encouraged to invite friends and family; this has included social evenings, a summer holiday club for children, a holiday activities day for the retired and special Christmas services.

Work amongst internationals, particularly students from the University of Nottingham, is a large part of the work of the church. A variety of groups and activities for international students and their families meet in the church building each week; day trips and weekends away are also organised regularly.

We continue to support a number of mission partners and associates, working in the UK and internationally and have established relationships with a number of mission organisations including UFM, AIM and SIM.

Grant making

One of the ways in which the church fulfils its charitable purposes is through the making of grants to projects which seek to advance the Christian faith within local communities and across the world. The trustees are committed to carrying out due diligence to ensure that funds are applied in accordance with the charity’s charitable purposes and funds are not knowingly used for money laundering, terrorist financing or bribery. Grant agreements are in place with all individuals and organisations, setting out the level of support and review periods.

Volunteers

The large number of volunteers within the church help in every aspect of the church’s work. The majority of our members and many of the congregation partner together in our ministries and in practical ways. The members and congregation of the church give in excess of 300 volunteer hours each week and the trustees recognise that without this the majority of the church’s activities could not take place.

Achievements and performance

The church has continued its programme of regular services and Bible teaching on a Sunday along with a number of support activities during the week.

The church supports a number of local, national and international initiatives to care for those in need and to advance the Christian faith.

This year, the staff team has seen the addition of two new Operations Assistants - Becka Edwards and Julie Goddard - due to Rebecca Thomas being seconded to work at FIEC for three and half days a week. As is normally the case, new trainees began work in September. The current senior minister gave notice to leave in August 2025, and we have been successful in recruiting a new senior minister.

We have struggled to appoint a Youth and Children’s worker and have had to readvertise the position twice, but have then been successful with the new appointee joining us in August 2025. We were not able to church plant as we intended this year due to changes in circumstances for those that were going to lead this initiative.

All of our Sunday services are at capacity and we expect to plant a church in the future.

Beeston Free Church Nottingham

Registered Charity Number 1160335

6

Financial review

Analysis of income

The income of the church is primarily donations from church members and those associated with the church. Donations to the general fund were £424k, an increase on the previous year (£393k) A small proportion, £5k was given by other charities, £22k from activities of the church such as weekends away, conferences and book sales, £22k from FIEC for staff secondment and £8k paid in interest.

Total income to the general fund was £481k.

Analysis of Expenditure

Total costs to the general fund were £515k.

£24k was transferred to the general fund from the growth fund for stacking chairs for the main church hall as part of the phase 2 renovation work.

£33k from the training funds (Trainees, Macgregor, Taylor) was spent on salaries as a contribution to the costs of their time training.

In the financial year 2024-25 there was a deficit of £10k to the general fund.

Reserves

The trustees set an agreed budget each financial year. The operations manager has authority, with relevant consultation with the Treasurer, to work within this budget. Any expenditure outside the budget must be brought before the trustees.

The trustees plan to hold the equivalent of two - three months funds in reserve in cash at the bank and in interest bearing deposit accounts.

The trustees manage the finances of the church to ensure that the financial support of the members and other givers is used to further the charitable purposes of the church. Where the reserves of the church rise above the targeted level the trustees will take action to use the surplus in connection with those purposes. If the trustees know of future costs that justify higher than the policy level of reserves these will be explained in the management accounts, the year end report, and will be reported to the church meeting.

At the end of the 2024-25 financial year the general fund reserve fund stood at £209k (excluding £91k of fixed assets). This is 4.86 months cover for the general fund expenses (of £43k per month).

The trustees have agreed a deficit budget for the 2025/2026 financial year to reduce the reserves towards the target level.

Budget 2025-2026

The budget for 2025-2026 was approved by members at the March 2025 church members meeting.

Income to the general fund for 2025/26 is forecast to be £461k. This comprises donations of £448k and other income of £13k.

Spending from the general fund for 2025/26 is forecast to be £554k. This comprises of: staff costs of £385k, International and UK mission costs of £60k, Ministry of Beeston costs of £27k, Property and utilities costs of £35k, administration and repair costs of £17k property development costs of £5k and other costs of £25k.

Spending will exceed income by £93k.

This year includes a number of one off costs associated with relocation and transition of staff.

Beeston Free Church Nottingham

Registered Charity Number 1160335

7

Investment Policy

No long-term investments are held by the church as the trustees believe the church’s ongoing giving and income is very stable and the trustees consider that it would be possible to take fundraising or cost saving action in good time should it be necessary. A forward financial forecast for the coming 3 years helps trustees make appropriate decisions.

The church’s reserves are held in interest bearing instant access or short notice deposit accounts with reputable financial institutions.

Fundraising

The church is dependent on donations from its members and wider congregation; information is shared with members on a regular basis about the financial position of the church enabling givers to make informed decisions about future giving. No external fundraisers are used.

Risks and uncertainties

The church, and its trustees, are potentially at risk from a number of sources. These risks are managed so as not to expose them to undue risk and trustees are kept informed so that they are able to deal with any situations that may arise. Risks are assessed and mitigated against on an ongoing basis. The annual risk analysis was completed in February 2025.

Plans for the future

In the coming year the trustees and members of the church have agreed a deficit budget, planning to reduce the excess reserves to the targeted level by funding activities which enable the purposes of the charity to be fulfilled.

Numerous events are planned for the congregation this year including Joy:Full in June which is a church away day where members from all congregations can come together for bible teaching. In April there is an Easter family fun initiative that invites families that attend children’s groups or toddler groups to attend before the morning service for breakfast, games and crafts.

The current senior minister, George Hawkins, will leave in August 2025 and a new senior minister, Andy Weatherley, has been appointed and will begin working at the church in August 2025. The trustees have been able to recruit and new Youth, Children and Families worker, Abigail Nelson, who will join the staff team in August 2025. A new Operations Manager, Peter Andrews, will also start work in August 2025 as Rebecca Thomas is moving on. James Taylor, our assistant ministers will be leaving in July 2025, to take up a post at another church.

These staff changes have been known about for some while, so the transition is well planned. Peter Andrews will be spending a number of days with Becky in July for handover and Andy Weatherley will be spending a number of days with George for handover. There is good stability in other trustees, the treasurer has been in post for a year, Ruth Evans (Finance officer) has been in post for a number of years and will remain in post. Good written records are maintained.

The significant changes in staffing this year will affect future plans and ministries.

Chris Wilson

Stuart Barlow

25/06/2025

30/06/2025

Beeston Free Church Nottingham

Registered Charity Number 1160335

8

Independent Examiner's Report to the Trustees of Beeston Free Church Nottingham (‘the CIO’) For the Year Ended 31 March 2025

I report to the Charity Trustees on my examination of the accounts of the CIO for the year ended 31 March 2025.

Responsibilities and Basis of Report

As the Charity Trustees of the CIO 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 CIO’s accounts carried out under Section 145 of the Act. In carrying out my examination I have followed all applicable directions givens by the Charity Commission under Section 145(5)(b) of the 2011 Act.

Independent Examiner’s Statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. Accounting records were not kept as required by Section 130 of the Act; or

  2. The accounts do not accord with those records.

  3. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

I confirm that there are no matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

30/06/2025

………………………………..................................................……

Dated ……....………………………

Nigel Wyatt

Beeston Free Church Nottingham

Registered Charity Number 1160335

9

Statement of Financial Activities For the Year Ended 31 March 2025

Note Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2024/25 2024/25 2024/25 2023/24 2023/24 2023/24
£ £ £ £ £ £
Income
Donations 3
and Legacies 428,994 40,639 469,633 396,192 436,710 832,902
Activities for
Generating Funds - - - - - -
Investment Income 7,510 - 7,510 9,403 - 9,403
Charitable Activities 4 44,523 1,622 46,145 26,832 1,739 28,571
Total Income 481,027 42,261 523,288 432,427 438,449 870,876
Expenditure
Charitable Activities
Operation of Beeston 5
Free Church
Nottingham and
delivery of Mission
Costs 514,998 58,980 573,978 437,907 71,257 509,164
Cost of Raising
Funds - - - - - -
Total Expenditure 514,998 58,980 573,978 437,907 71,257 509,164
Net Income/
(Expenditure) (33,971) (16,719) (50,690) (5,480) 367,192 361,712
Transfer Between 15
Funds 23,772 (23,772) - 84,991 (84,991) -
Net Movement in
Funds (10,199) (40,491) (50,690) 79,511 282,201 361,712
Reconciliation of
Funds
Total Funds Brought
Forward 310,078 1,572,973 1,883,051 230,567 1,290,772 1,521,339
Total Funds Carried 15
Forward 299,879 1,532,482 1,832,361 310,078 1,572,973 1,883,051

Beeston Free Church Nottingham

Registered Charity Number 1160335

10

Balance Sheet As at 31 March 2025

Note Unrestricted Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024/25 2023/24
£ £ £ £
Fixed Assets 12
Tangible Assets 90,923 1,525,024 1,615,947 1,618,300
Total Fixed Assets 90,923 1,525,024 1,615,947 1,618,300
Current Assets
Cash at bank and in hand 214,190 7,637 221,827 396,073
Debtors 13 10,790 230 11,020 16.607
Total Current Assets 224,980 7,867 232,847 412,680
Liabilities
Creditors falling due within 1 14 16,024 409 16,433 147,929
year
Net Current Assets 208,956 7,458 216,414 264,751
Total Assets less current
liabilities
Creditors: Amounts falling due 14 - - - -
after more than one year
Net Assets 299,879 1,532,482 1,832,361 1,883,051
The Funds of the Charity
Unrestricted 299,879 310,078
Restricted 1,532,482 1,572,973
Total Charity Funds 15 1,832,361 1,883,051

The notes on pages 12 to 24 form part of these accounts

Approved by the trustees on 16[th] June 2025 and signed on their behalf by:-

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……………………………………………………… Chair
……………………………………………………… Treasurer
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Stuart Barlow
25/06/25
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Beeston Free Church Nottingham

Registered Charity Number 1160335

11

Cash Flow Statement as at 31 March 2025

Net Cash Flow from Operating Activities
Returns on Investments:
Interest Received
Capital Expenditure and Financial Investments:
Purchase of Tangible Fixed Assets
Disposal of Fixed Assets
Net Cash Inflow/(Outflow)
Increase/(Decrease) in Cash in the Year
Net Cash Resources at 1 April 2024
Net Cash Resources at 31 March 2025		 Notes
23		 2024/25
£
(157,984)
7,510
(150,474)
23,772
-
(174,246)
(174,246)
396,073
221,827		 2023/24
£
488,438
9,403
497,841
425,406
-
72,435
72,435
323,638
396,073

Beeston Free Church Nottingham

Registered Charity Number 1160335

12

Notes to the Accounts For the Year Ended 31 March 2025

1. Basis of Accounting and going concern

The Charity meets the definition of a public benefit entity under FRS102

The Trustees’ consider that there are no material uncertainties about the charity’s ability to continue as a going concern. The financial statements are presented in Sterling (£)

2. Accounting Policies

a) Incoming Resources:

Recognition of Incoming Income from donations or grants is recognised when there is evidence of entitlement to
Resources the gift, receipt is probable and its amount can be measured reliably.
Incoming Resources with Where incoming resources have related expenditure (as with fundraising or contract
Related Expenditure income) the incoming resources and related expenditure are reported gross in the SoFA.
Grants and Donations Grants and donations are only included in the SoFA when the charity has unconditional
entitlement to the resources.
Legacy income Legacy income is recognised when receipt is probable and measurable and entitlement
is established.
Tax Reclaims on Donations and Gift aid receivable is included in income where there is a valid declaration from the
Gifts donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
terms of the appeal have specified otherwise.
Contractual Income and Income from contracts for the supply of services is recognised with the delivery of the
Performance Related Grants contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which
case it may be regarded as restricted.
Gifts in Kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or
the amount actually realised. Gifts in kind for sale or distribution are included in the
accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by
the charity are included in the SoFA as incoming resources when receivable.
Donated Services and Facilities Income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the
donor or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included
for the contribution of general volunteers.
Volunteer Help The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Investment Income This is included in the accounts when receivable.
Investment Gains and Losses This includes any gain or loss on the sale of investments and any gain or loss resulting
from revaluing investments to market value at the end of the year.

Beeston Free Church Nottingham

Registered Charity Number 1160335

13

Notes to the Accounts For the Year ended 31 March 2025 (continued)

Notes to the Accounts
For the Year ended 31 March 2025 (continued)
b) Expenditure and Liabilities
Liability Recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing
the charity to pay out resources.
Grants The grants given by the charity are voluntary payments made by the charity to further the
purpose of the charity by grant making to either a person or an institution. Grant payments
may be made to fund the general purposes of, or for a specific purpose of, for example
funding a particular activity or service.
The costs are shown within the charitable activities and details are given within the notes
to the accounts.
Grants with Performance Where the charity gives a grant with conditions for its payment being a specific level of
Conditions service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants Payable without These are only recognised in the accounts when a commitment has been made and there
Performance Conditions are no conditions to be met relating to the grant which remain in the control of the charity.
Irrecoverable VAT Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
Funds Received as Agent These amounts are shown with note 6 and do not form part of the charity income.
Amounts are collected on behalf of other charities and passed over to them entirely. These
are short term projects, on which gift aid tax relief is not claimed by Beeston Free Church
Nottingham. (In line with the Charities SORP section 19.)
Fund Accounting Unrestricted funds can be used in accordance with the charitable objects at the discretion
of the trustees.
Restricted funds can only be used for the particular restricted purposes within the objects
of the charity. Restrictions arise when specified by the donor or when the funds are raised
for a particular purpose.
c) Assets
Tangible Fixed Assets for use These are capitalised if they can be used for more than one year, and cost at least £500.
by the Charity They are valued at cost or a reasonable value on receipt. The rates of depreciation charges
are: Freehold land and building SL 0% per annum, fixtures, fittings and equipment SL
10% per annum, electronic and audio visual equipment SL 25% per annum. The buildings
are not depreciated due to the nature of the buildings and depreciation being immaterial
to the accounts based on an unknown lifespan of the buildings.
d) Pension Costs The charity operates a defined contribution pension scheme. Contributions payable to the
charity’s scheme are charged to the statement of financial activities in the period to which
they relate.
e) Holiday Pay / Sabbatical Provision is made within the accounts to include a liability as incurred for holiday pay.
Leave From time to time sabbatical leave is taken by employees but this is at the discretion of
the trustees and is not a contractual obligation.
f) Lease Commitment Lease payments are charged to the statement of financial activities as incurred.
g) Debtors Debtors are recognised at the settlement amount owed to the charity or prepaid.
h) Creditors Creditors and provisions are recognised where the charity has a present obligation,
resulting from a past event that will probably result in the transfer of funds to a third party,
and the amount due to settle the obligation can be measured or estimated reliably –
creditors and provisions are normally recognised at the settlement amount

Beeston Free Church Nottingham

Registered Charity Number 1160335

14

Notes to the Accounts

For the Year ended 31 March 2025 (continued)

i) Financial Instruments

j) Judgement and Key Sources of Estimation Uncertainty

The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at this settlement value

The preparation of accounts using the generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the accounts and the reported amounts of revenues and expenses during the reporting period. The key estimates and assumptions used in the financial statements are detailed in the accounting policies.

Beeston Free Church Nottingham

Registered Charity Number 1160335

15

Notes to the Accounts

For the Year ended 31 March 2025 (continued)

3. Donations and Legacies
Donations
Gift aid
Other Grants (note 11b) and Gifts
Legacies
4. Charitable Activities - Income
Operation of Beeston Free Church Nottingham
and delivery of mission costs
Sales & Events
Other income
5. Charitable Activities - Expenses
Total Staff Costs (note 7 & 9)
International and UK Mission (note 11a)
Ministry of Beeston
Property and Utilities
Administration
Compliance and Membership
Property development
Sales and Events
Finance Depreciation and Miscellaneous
Loss on disposal of fixed assets
Support / Governance Costs (note 7)		 Unrestricted
353,662
70,508
4,824
-
428,994
20,873
23,650
44,523
273,634
62,295
20,512
40,283
18,335
3,884
-
18,159
27,734
-
50,162
514,998		 Restricted
33,263
7,376
-
-
40,639
1,622
-
1,622
32,832
2,928
2,937
-
-
-
20,283
-
-
-
-
58,980		 Total
2024/25
386,925
77,884
4,824
-
469,633
22,495
23,650
46,145
306,466
65,223
23,449
40,283
18,335
3,884
20,283
18,159
27,734
-
50,162
573,978		 Total
2023/24
697,114
132,759
3,029
-
832,902
20,582
7,989
28,571
296,381
59,314
20,590
26,465
15,573
3,559
16,977
18,945
4,388
-
46,972
509,164

Beeston Free Church Nottingham

Registered Charity Number 1160335

16

Notes to the Accounts For the Year ended 31 March 2025 (continued)

6. Funds received as agent

2024/2025 There were no funds received as an agent. 2023/2024 There were no funds received as an agent.

7. Analysis of Governance and Support Costs held within Charitable Activities

The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Governance costs and other support costs are apportioned separately between the charitable activities undertaken in the year. Refer to the table below for the basis of apportionment and the analysis of support and governance costs

Salaries, Wages and Related
Costs
Administration
Statutory Fees (note 8)
Legal and Other Professional
Fees
Total		 Charitable
Activities
£
261,365
45,101
-
-		 Support/
Governance
Function
£
11,897
36,361
1,808
96		 Support/
Governance
Function
£
11,897
36,361
1,808
96		 Total
2024/25
Total
2023/24
Basis of
Apportionment
£
£
273,262
273,810
Allocated on time
81,462
67,833
Allocated on time
1,808
1,638
Governance
96
72
Governance
356,628
343,353		 Basis of
Apportionment
306,466 50,162

8. Statutory Fees

In 2025 an Independent Examination was undertaken for a fee of £1,700 (£1,638 in 2024).

Beeston Free Church Nottingham

Registered Charity Number 1160335

17

Notes to the Accounts For the Year ended 31 March 2025 (continued)

9. Analysis of Staff Costs

a) Staff Costs

Gross Wages & Salaries
Employers National Insurance Costs
Pension Costs (note 10)
All other staff related Costs
Total Staff Costs
Allocation of Staff Costs:-
Charitable Activities
Administration
b) Number of Employees at the Year end
Ministry
Management
Administration
Trainees
Total		 2024/25
£
279,492
19,499
38,390
17,343
354,724
273,262
81,462
354,724
2024/25
4
1
4
3
12		 2023/24
£
262,999
17,490
36,245
24,909
341,643
273,810
67,833
341,643
2023/24
4
1
2
4
11

No employees received emoluments (excluding employee pension costs) of more than £60,000.

See note 17 for details of remuneration of key management personnel

10. Pension Costs

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund and are administered by Royal London. The pension cost charge represents contributions payable by the charity to the fund and totalled in the year £38,390. (2023/24 £36,245)

Beeston Free Church Nottingham

Registered Charity Number 1160335

18

Notes to the Accounts For the Year Ended 31 March 2025 (continued)

11. Grants

11a. Grant making

Total Value of Grants (Included within cost of Global and National Mission). Grants are made for Mission support

Grants to Institutions
Global Mission
£
40,730		 Grants to Institutions
National Mission
£
23,890		 Total Amount
£
64,620

An additional £603 was spent on supporting mission in expenses claimed against receipts.

a) Grants made to Institutions

Name of Institutions
Global Mission
AIM UK
AIM UK
AWM UK
Friends International UK
OMF UK
UFM UK
UFM UK
UFM UK
UFM UK
UFM UK
SIM UK
WEC Australia
National Mission (All UK)
Cross Teach Nottingham
FIEC
MGP
UCCF
UCCF
NUSU
NTU
Cornerstone Church
Rotherham Evangelical
Church		 Purpose
General fund support
Support of Ndeshi
Support of Fred & Jo
Nottingham fund support
Support of Phil & Vicki
Support of Jonathan & Dawn
Support of Johnny & Ann
Support of John & Ann
Support of Jonathan & Clare
Support of George Sewall
Support of Ted & Rachel
Support of Chris & Staci		 Total Amount of
Grants Paid £
740
3,900
2,220
2,220
2,220
8,177
2,220
4,800
6,000
740
3,000
4,493		 Total Amount of
Grants Paid £
740
3,900
2,220
2,220
2,220
8,177
2,220
4,800
6,000
740
3,000
4,493
TOTAL 40,730
Support of Cross Teach in Nottingham
Fellowship Independent Evangelical Churches
Midlands Gospel Partnership
General support
Support for George Sewall
NUCU Events week
Nottingham Trent CU Events weeks
Cornerstone Church
Support of Elliot Hyliger		 2,320
9,300
1,200
2,220
600
1,000
250
5,000
2,000
TOTAL 23,890

11b. Grants received

No grants received

Beeston Free Church Nottingham

Registered Charity Number 1160335

19

Notes to the Accounts For the Year Ended 31 March 2025 (continued)

12. Tangible Fixed Assets

a) Cost or Valuation

At 1 April 2024
Additions – in year
Disposals – in year
Balance Carried Forward		 Freehold Land
and Buildings
1,880,591
-
-		 Fixtures, Fittings
and Equipment
113,050
23,772
-		 Fixtures, Fittings
and Equipment
113,050
23,772
-		 Electronic and
Audio Visual
Equipment
162,431
-
-		 Electronic and
Audio Visual
Equipment
162,431
-
-		 Electronic and
Audio Visual
Equipment
162,431
-
-		 Total
£
2,156,072
23,772
-
1,880,591 136,822 162,431 2,179,844

b) Accumulated Depreciation and Impairment Provisions

At 1 April 2024
Depreciation charge for year
Disposals
Balance Carried Forward
Net Book Value
At 1 April 2024
At 31 March 2025		 SL
0% SL
50 years
355,568
-
-		 SL
10% SL
10 years
107,493
3,305
-		 SL
25% SL
4 years
74,711
22,820
-		 Total
£
537,772
26,125
-
355,568 110,798 97,531 563,897
1,525,023
1,525,023		 5,557
26,024		 87,720
64,900		 1,618,300
1,615,947

The land and building were transferred at deemed cost by charity deed in 2016 and have an insurance value now of £2.2 million.

13. Debtors and Prepayments

13. Debtors and Prepayments
Prepayments and Accrued Income
Other debtors
Total		 2024/25
£
11,020
-		 2023/24
£
16,607
-
11,020 16,607

14. Creditors and Accruals

Analysis of Creditors
Accruals and Deferred
Income
Total		 Amounts Falling Due Amounts Falling Due Amounts Falling Due within one
2023/24
£
147,929
147,929		 Amounts Falling Amounts Falling Amounts Falling due after more
e year
2023/24
£
-		 due after more
e year
2023/24
£
-

year
2024/25
£
16,433
16,433
than on
2024/25
£
-
-
than on
-

Beeston Free Church Nottingham

Registered Charity Number 1160335

20

Notes to the Accounts For the Year ended 31 March 2025 (continued)

15. Fund Details

2024- 2025
Restricted Funds
Trainee
Building
Tuesday Fellowship
Under 5s
Alta
Total Tuesdays
Growth
Taylor
Robertson
Macgregor
Ochs
Unrestricted Funds
Overall Total 31.3.25		 Note (see
below)
A
B
C
D
E
F
G
H
I
J
K		 Funds at
1.4.2024
12,808
1,525,023
497
-
139
208
26,472
3,015
-
4,811
-		 Incoming
17,350
-
1,111
-
952
670
18,418
1,325
-
300
2,135		 Outgoing
23,382
-
1,233
-
1,019
684
21,118
4,340
-
5,111
2,093		 Transfers
-
-
-
-
-
-
(23,772)
-
-
-
-		 Funds at
31.3.2025
6,776
1,525,023
375
-
72
194
-
-
-
-
42
1,572,973
310,078		 42,261
481,027		 58,980
514,998		 (23,772)
23,772		 1,532,482
299,879
1,883,051 523,288 573,978 - 1,832,361

The fund transfer from the Growth fund to the general fund was to move depreciated fixed assets - new stacking chairs for the main church hall.

2023- 2024
Restricted Funds
Trainee
Building
Tuesday Fellowship
Under 5s
Alta
Total Tuesdays
Growth
Taylor
Robertson
Macgregor
Ochs
Unrestricted Funds
Overall Total 31.3.24		 Note (see
below)
A
B
C
D
E
F
G
H
I
J
K		 Funds at
1.4.2023
20,478
1,187,093
631
261
284
151
62,711
2,767
5,953
10,400
43		 Incoming
22,535
-
1,585
-
1,765
599
403,659
4,855
696
570
2,185		 Outgoing
30,205
-
1,719
261
1,910
542
16,977
4,607
6,649
6,159
2,228		 Transfers
-
337,930
-
-
-
-
(422,921)
-
-
-
-		 Funds at
31.3.2024
12,808
1,525,023
497
-
139
208
26,472
3,015
-
4,811
-
1,290,772
230,567		 438,449
432,427		 71,257
437,907		 (84,991)
84,991		 1,572,973
310,078
1,521,339 870,876 509,164 - 1,883,051

Beeston Free Church Nottingham

Registered Charity Number 1160335

21

Notes to the Accounts For the Year ended 31 March 2025 (continued)

Details of Funds Held

A. Trainee For the personal support of Trainees in the Beeston Free Trainee Scheme
This fund is to help defray the cost of employing our trainees each year. Trainees are
encouraged to fund raise as part of their training and enables home churches, friends and
families to partner with us in the support of the trainees during the year they are working and
serving with us.
B. Building For the holding property assets.
C. Tuesday For the Tuesday Fellowship group
Fellowship Tuesday Fellowship is a mid-week group for the retired. A collection is taken which is used to
cover expenses of visiting speakers, group expenses and donations to charities.
D. Under 5s For the Under 5’s group
Under 5’s is a group for parents/carers and under 5’s that meets on a Monday morning during
term time in the church halls. Costs for this group are now covered by general fund so this fund
has closed.
E. Alta For the Alta youth group funds
Alta is a youth group that meets on a Friday night during term time. Small contributions are
taken to buy resources and fund the activities.
F. Total Tuesdays For the Total Tuesdays youth group funds
Total Tuesdays is a children’s club that meets on a Tuesday night during term time. Small
contributions are taken each week to buy resources and fund the activities.
G. Growth For Growth Fund
Gifts made to this fund will be used for the refurbishment and extension of the building at
Salthouse Lane and associated professional fees. Fees will be paid from this fund and fund
transfers made for the purchase of fixed assets to the building and general funds. This fund has
now closed.
H. Taylor For the training costs of James Taylor (Minister in Training)
This fund was established for support for James Taylor during his time as a minister in training
and his theological study with Crosslands. This fund has now closed.
I. Robertson For the training costs of Daniel Robertson (Minister in Training)
This fund was established for support for Daniel Robertson during his time as a minister in
training and his theological study with Crosslands. This fund has now closed.
J. Macgregor For the training costs of Anne Macgregor (Ministry worker in Training)
This fund was established for support for Anne Macgregor during her time as a ministry worker
in training and her theological study with Crossland. This fund has now closed.
K. Ochs Ochs
This fund was established for support for Chris and Staci Ochs working at the WEC World
view training centre in Tasmania. Funds will be transferred to WEC Australia quarterly.

Beeston Free Church Nottingham

Registered Charity Number 1160335

22

Notes to the Accounts For the Year ended 31 March 2025 (continued)

16. Analysis of Net Assets by Fund

2024 - 2025
Fixed Assets
Current Assets / Liabilities
Long Term Liabilities
2023 - 2024
Fixed Assets
Current Assets / Liabilities
Long Term Liabilities		 Unrestricted
90,923
208,956
-
299,879
Unrestricted
93,276
216,802
-
310,078		 Restricted
1,525,024
7,458
-
1,532,482
Restricted
1,525,024
47,949
-
1,572,973		 Total Funds
2024/25
1,615,947
216,414
-
1,832,361
Total Funds
2023/24
1,618,300
264,751
-
1,883,051		 Total Funds
2023/24
1,618,300
264,751
-		 Total Funds
2023/24
1,618,300
264,751
-
1,883,051
Total Funds
2022/23
1,197,114
324,225
-
1,521,339

17. Transactions with Related Parties

Name of the Trustee Legal Authority Salary, Pension Salary, Pension
or Connected Person (e.g. Order, governing documents) & Employer NI Value
2024/25 2023/24
£ £
George Hawkins * Constitution and Rules 59,489 56,331
David Bish Constitution and Rules 53,084 50,055
Rebecca Thomas * Minutes of Employment and Audit Committee 43,663 40,930
Eleanor Hawkins Minutes of Employment and Audit Committee 13,439 14,386

*Key management personnel

In addition to salary and pension staff receive on average additional benefits of £200 in Life Assurance and Permanent Health Insurance

b) Other Transactions with Trustees or Related Parties

A total of £56,299 was donated to the charity by trustees and related parties in the year 2024/25 (£126,713 2023/24) A total of £0 was declared as received by trustees in ex gratia payments in 2024/25 £320 in 2023/24)

There are no other related party transactions

Beeston Free Church Nottingham

Registered Charity Number 1160335

23

Notes to the Accounts For the Year ended 31 March 2025 (continued)

18. Trustee Expenses

These are the amounts paid to trustees or third parties for expenses incurred by trustees.

Number of Trustees (or
connected persons) who
were paid expenses
TWO
Nature of the Expenses
Expenses in connection with their
role as trustees (conference fees &
accommodation)
Total Amount Paid		 2024/25
£
470		 2023/24
£
230
470 230

19. Trustee Indemnity Insurance

The charity holds Trustee Indemnity insurance. The scheme provides annual cover of a maximum of £100,000. The premium is paid with the total insurance policy.

20. Future Commitments

No future commitments.

21. Lease Commitments

The charity continues a 5-year lease (commenced Jan 2024) for a photocopier, the quarterly payments due are £545.

22. Taxation

The charity is exempt from Corporation Tax on its charitable activities. The Trustees have reviewed the church’s activities and are confident that they fulfil charitable aims and they are considered to be primary purpose.

23. Cash Flow Statement

Reconciliation of net movement in funds to new cash flows from operating activities: -

Net incoming resources
Adjustments:
Investment Income
Depreciation Charges
(Increase)/Decrease in Debtors
Increase/(Decrease) in Creditors		 2024/25
£
(50,690)
(7,510)
26,125
5,587
(131,496)
(157,984)		 2023/24
£
361,712
(9,403)
4,220
(6,304)
138,213
488,438

Beeston Free Church Nottingham

Registered Charity Number 1160335

24