2026-03-31-accounts - Beeston Free Church Nottingham

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Beeston Free Church Nottingham Trustees Annual Report and Financial Statements April 2025 - March 2026

Beeston Free Church Nottingham

1 Registered Charity Number 1160335

Overview

The Trustees present their annual report and financial statements of the charity for the year ended 31 March 2026. It contains the following items:

The annual report of the charity explains the activities undertaken in the year, how the charity met its public benefit objectives and the way the church is managed.
The annual financial report for the financial year ended 31[st ] March 2026, the required statements and notes to the accounts.

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 Resigned August 2025 Rebecca Thomas Church Secretary Resigned July 2025 Stuart Barlow Chair of trustees and Chair of elders Peter Andrews Church Secretary Appointed July 2025 Chris Wilson Treasurer David Bish James Taylor Resigned July 2025 Chris Pinnington Matthew Priestland Resigned December 2025 John Johnson Crian Wilson Gareth Burr Appointed July 2025 Greg Nelson Appointed July 2025 Malcolm Dunkley Chair of Employment Group Appointed July 2025 Matt Roberts Appointed July 2025 Rachel Mills Appointed July 2025 Rob Strange Chair of Compliance Group Appointed July 2025 Tracy Adair Appointed July 2025 Andy Weatherley Appointed August 2025

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 Solicitors, 10 The Point, Market Harborough, LE16 7QU

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Names of senior staff members:

George Hawkins retired as Senior Minister in July after ten years in post. Andy Weatherley started as Senior Minister in August. He leads the elders and the staff team. Rebecca (Becky) Thomas stepped down as Operations Manager in July after many years’ faithful service, to take on a new role elsewhere. Peter Andrews started as Operations Manager in August, and has day to day responsibility for compliance matters. He took over as Church Secretary in July. The trustees are grateful to George and Becky for many years’ faithful service and are excited about Andy’s appointment, alongside other new staff.

People

The trustees are delighted that Abigail Nelson was recruited as Youth, Children and Families worker from August 2025. They are looking forward to see what God will do through her oversight of this area.

Chris Wilson serves as church 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.

Throughout the bulk of this financial period, Laura Perbet was seconded to Beeston Free from Rylands Community Church for 1 day per week to provide Biblical Counselling. At the end of the financial period, Laura ceased to be employed by Rylands Community Church and now works independently. Trustees have approved budget for Laura to continue this work for Beeston Free. 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.

Owing to the generous notice period given by outgoing staff, and the number of trustees reaching retirement through natural rotation, the church has been aware for some time that this year would be one of significant change for both the staff and trustee teams. We are grateful for God’s goodness in being able to plan for this transition and manage it well.

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 266. The church members typically meet 4 times per year to consult on decisions.

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

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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, with content based on our policies. They receive ongoing training at least annually on a range of topics, which include safeguarding, governance, finance and many other areas. We have a large suite of policies supporting trustees and the role that they play. These policies are reviewed regularly.

The trustees meet at least four times each year as a full group. They 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. Delegation of responsibilities to committees is reviewed annually.

The Elders are responsible for the doctrinal integrity, policy and strategy of the church and meet regularly to discuss these issues. They also have a number of other responsibilities delegated to them by the trustees, including membership and proposing the appointment of officers to members. Three subcommittees of trustees meet regularly under delegated authority. The groups cover Employment, Property and Compliance and Finance. They meet at least once per term, and their decisions and input feed into meetings of the full trustee group.

The Employment Committee does not include paid trustees or their connected persons. It 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 church’s Remuneration Policy.

Staff

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

●	George Hawkins	Senior Minister (retired August 2025)
●	Dave Bish	Associate Minister
●	James Taylor	Assistant Minister (resigned July 2025 to take up another post)
●	Anne Macgregor	Women’s Ministry Coordinator
●	Becky Thomas	Operations Manager (resigned July 2025)
●	Ele Hawkins	Communications Co-ordinator (resigned February 2026)
●	Ruth Evans	Finance Officer
●	Becka Edwards	Operations Assistant (fixed term contract ended August 2025)
●	Julie Goddard	Operations Assistant
●	Andy Weatherley	Senior Minister (started August 2025)
●	Peter Andrews	Operations Manager (started August 2025)
●	Abigail Nelson	Youth, Children and Families Worker (started August 2025)

Trainee scheme

During the year the church employed a number of ministry trainees. They are involved in a wide range of ministry and practical tasks around the church, alongside receiving theological training, run by the Midlands Gospel Partnership Training. In the 2024-25 academic year Joy Roberts, Abigail Stanway and Catrin Akrill served as trainees. In the 2025-26 academic year, Joy Roberts and Abigail Stanway served for a second year, and were joined by Katrina Lam.

Beeston Free Church Nottingham

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Objectives and Activities

We are a large community-based church, focused on serving all ages. The church is a member of the FIEC and has adopted the FIEC’s Basis of Faith as the theological basis of its work.

The church’s activities involve the promotion of our beliefs, 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:-

1) The advancement of the Christian faith in accordance with the basis of faith primarily but not exclusively within Beeston, Nottinghamshire and the surrounding neighbourhood; and
2) Such other charitable purposes as shall, in the opinion of the charity trustees, further the work of the church.

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 a strategic asset, 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 our activities.

Sundays

On Sundays our worship services include music, singing, praying and preaching. Congregations have continued to grow as they have for many years. Activities for children take place alongside the morning services and are also growing. Morning and evening 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. On Sunday evenings during term time, a group for students from both universities in our city meets for food, Bible study and reflection.

Weekdays

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

Children’s and youth groups for 5-18 year olds on weekdays.
A community group for children under 5 and their carers.
Activities and groups for both UK and international students.
English classes for those in the local area whose first language is not English - this activity is growing year on year and now supports a “food table” to provide for basic needs.
A range of teaching courses for those seeking to learn more about the Christian faith.
A group for older members of the local community.
An extensive programme of bible study groups, social groups and training involving the volunteers who lead and support these groups

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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, and conferences and special events for Christmas and Easter.

A number of events were hosted to support churches and Christian organisations locally, regionally and nationally.

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:-

Sunday services: services take place each Sunday, at 9:15am, 11:15am and 6:30pm. Alongside the morning services, there are groups for children aged 0-14.
Each week a large number of Bible study groups meet, in the church building and in local homes.
Weekly activities for children and young people aged 0-18, from the church and the local community, provide care, teaching and fun activities.
Throughout the year groups meet together to work through courses such as Hope Explored to help explain our faith to those who are interested.

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 and Easter services.

Work amongst internationals is a large part of the work of the church – particularly students from the University of Nottingham and NTU. 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.

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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 several hundred volunteer hours each week. The trustees are very grateful for this and 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.

We are grateful that a number of community ministries continue to grow.

We are especially grateful for God’s provision during a time of significant change for the church. Our outgoing senior minister had given generous notice of his retirement, and this allowed for an orderly recruitment of his successor. Our previous, long serving, Operations Manager also gave generous notice of her moving to a role at the FIEC, which again allowed for an orderly recruitment and handover to her successor. All of the new Senior Minister, Operations Manager and Youth, Children and Families Worker, started on the same day.

Our Sunday services remain at capacity and we expect to plant a church in the future, likely in partnership with other local churches.

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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 £497k, a substantial increase on the previous year (£424k), following an emphatic response to a call for increased giving, and including a legacy gift of £35k.

Other income included £5k given by other charities, £24k from activities of the church such as weekends away, conferences and book sales, £17k for staff secondment & use of building, and £6k paid in interest. Total income to the general fund was £585k (£481k 2024-25).

Analysis of Expenditure

Total costs to the general fund were £535k (£515k 2024-25).

£14.5k from the Trainee training fund was spent on salaries as a contribution to the costs of their time training.

In the financial year 2025-26 there was a surplus of £50k to the general fund. (2024-25 £10k deficit)

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 2025-26 financial year the general fund reserve fund stood at £244k (excluding £105k of fixed assets). This is equivalent to 5.47 months cover for the general fund expenses (of £45k per month).

Trustees are aware that reserves have been above target level for some time, and are working to reduce reserves over time through sustainable increased spend to further the church’s gospel objectives.

As part of this, the trustees have agreed a deficit budget for the 2026/2027 financial year to reduce the reserves towards the target level.

Budget 2026-2027

The budget for 2026-2027 was approved by members at the March 2026 church members meeting.

Income to the general fund for 2026/27 is forecast to be £527k. This comprises donations of £511k and other income of £16k.

Spending from the general fund for 2026/27 is forecast to be £575k. This comprises of: staff costs of £380k, International and UK mission costs of £66k, Ministry of Beeston costs of £31k, Property and utilities costs of £32k, administration and repair costs of £19k, property development costs of £13k and other costs of £34k. This includes increased investment in a part-time minister in training position, which is on a fixed term basis, and an increase in other gospel work, notably around evangelism and evangelistic events.

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Spending will exceed income by £48k. This is seen as being sustainable and working towards reducing reserves to target levels. Reserves are still budgeted to be above target reserve levels at year end.

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.

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 2026.

Plans for the future

In the year ahead the elders are reviewing some of our processes for decision making and longer-term planning as we acknowledge the trustee body is currently very large. The church has a desire to be involved in church planting and continue to pray to that end. The Church Day away will focus on the culture of a healthy church as we consider our identity as the bride and body of Christ. The Away Day will also be a good opportunity to celebrate 80 years of ministry from our current building. The church elders are also planning to utilise new resources for outreach and evangelism, reshaping some of the services to include children more, launch a programme for training future leaders, as well as map out how decisions are made with a view to delegating more leadership strategy to lay leaders. Our On Track training series will look at how we resource people through every stage of life, as well as training younger speakers.

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Independent Examiner's Report to the Trustees of Beeston Free Church Nottingham (‘the CIO’) For the Year Ended 31 March 2026

I report to the Charity Trustees on my examination of the accounts of the CIO for the year ended 31 March 2026.

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 Charity’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:

Accounting records were not kept as required by Section 130 of the Act; or
The accounts do not accord with those records.
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.

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

26/06/2026

Dated ……....………………………

Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants

125 Main Street, Garforth, Leeds, LS25 1AF

Beeston Free Church Nottingham

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Statement of Financial Activities For the Year Ended 31 March 2026

	Note	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
		2025/26	2025/26	2025/26	2024/25	2024/25	2024/25
		£	£	£	£	£	£
Income
Donations	3
and Legacies		537,912	13,920	551,832	428,994	40,639	469,633
Activities for
Generating Funds		-	-	-	-	-	-
Investment Income		6,077	-	6,077	7,510	-	7,510
Charitable Activities	4	41,316	1,583	42,899	44,523	1,622	46,145
Total Income		585,305	15,503	600,808	481,027	42,261	523,288
Expenditure
Charitable Activities
Operation of Beeston	5
Free Church
Nottingham and
delivery of Mission
Costs		535,511	19,434	554,945	514,998	58,980	573,978
Cost of Raising
Funds		-	-	-	-	-	-
Total Expenditure		535,511	19,434	554,945	514,998	58,980	573,978
Net Income/
(Expenditure)		49,794	(3,931)	45,863	(33,971)	(16,719)	(50,690)
Transfer Between	15
Funds		-	-	-	23,772	(23,772)	-
Net Movement in
Funds		49,794	(3,931)	45,863	(10,199)	(40,491)	(50,690)
Reconciliation of
Funds
Total Funds Brought
Forward		299,879	1,532,482	1,832,361	310,078	1,572,973	1,883,051
Total Funds Carried	15
Forward		349,673	1,528,551	1,878,224	299,879	1,532,482	1,832,361

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Balance Sheet As at 31 March 2026

Note Fixed Assets 12 Tangible Assets Total Fixed Assets Current Assets Cash at bank and in hand Debtors 13 Total Current Assets Liabilities Creditors falling due within 1 year 14 Net Current Assets Total Assets less current liabilities Creditors: Amounts falling due after more than one year 14 Net Assets The Funds of the Charity Unrestricted Restricted Total Charity Funds 15		Unrestricted Funds £ 105,531 105,531 242,837 11,352 254,189 10,047 244,142 - 349,673		Restricted Funds £ 1,525,024 1,525,024 4,036 212 4,248 721 3,527 - 1,528,551		Total Funds 2025/26 £ 1,630,555 1,630,555 246,873 11,564 258,437 10,768 247,669 - 1,878,224 349,673 1,528,551 1,878,224		Total Funds 2024/25 £ 1,615,947	Total Funds 2024/25 £ 1,615,947

									1,615,947
									221,827 11,020
									232,847 16,433
									216,414 -
									1,832,361
									299,879 1,532,482
									1,832,361

The notes on pages 14 to 25 form part of these accounts

Approved by the trustees on 15[th] June 2026 and signed on their behalf by: -

----- Start of picture text -----
Stuart Barlow
……………………………………………………… Chair
Chris Wilson
……………………………………………………… Treasurer
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Beeston Free Church Nottingham

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Cash Flow Statement as at 31 March 2026

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 2025 Net Cash Resources at 31 March 2026	Notes 23		2025/26 £ 49,251 6,077 55,328 30,282 - 25,046 25,046 221,827 246,873		2024/25 £ (157,984) 7,510
					(150,474) 23,772 - (174,246)
					(174,246) 396,073
					221,827

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Notes to the Accounts For the Year Ended 31 March 2026

1. Basis of Accounting and going concern

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities Financial Reporting Standards applicable in the UK and Republic of Ireland (Charities SORP 2019 FRS 102) and the Charities Act 2011. The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

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

h) 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.

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Notes to the Accounts For the Year ended 31 March 2026 (continued)

	Notes to the Accounts For the Year ended 31 March 2026 (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.

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Notes to the Accounts

For the Year ended 31 March 2026 (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

16 Registered Charity Number 1160335

Notes to the Accounts

For the Year ended 31 March 2026 (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 412,766 84,008 6,360 34,778 537,912 23,879 17,437 41,316 300,615 59,906 25,050 28,800 18,682 4,205 - 22,609 16,413 - 59,231 535,511		Restricted 11,327 2,593 - - 13,920 1,583 - 1,583 14,551 2,190 2,693 - - - - - - - - 19,434		Total 2025/26 424,093 86,601 6,360 34,778 551,832 25,462 17,437 42,899 315,166 62,096 27,743 28,800 18,682 4,205 - 22,609 16,413 - 59,231 554,945		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

Beeston Free Church Nottingham

17 Registered Charity Number 1160335

Notes to the Accounts For the Year ended 31 March 2026 (continued)

6. Funds received as agent

2025/2026 There were no funds received as an agent. 2024/2025 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 £ 272,217 42,949 - -	Support/ Governance Function £ 13,135 43,933 1,901 262	Support/ Governance Function £ 13,135 43,933 1,901 262	Total 2025/26 Total 2024/25 Basis of Apportionment £ £ 285,352 273,262 Allocated on time 86,882 81,462 Allocated on time 1,901 1,808 Governance 262 96 Governance 374,397 356,628	Basis of Apportionment

		315,166		59,231

8. Statutory Fees

In 2026 an Independent Examination was undertaken for a fee of £1,764 (£1,700 in 2025).

Beeston Free Church Nottingham

18 Registered Charity Number 1160335

Notes to the Accounts For the Year ended 31 March 2026 (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		2025/26 £ 281,671 23,733 45,324 21,506 372,234 285,352 86,882 372,234 2025/26 4 1 2 3 10		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

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 £45,324. (2024/25 £38,390)

Beeston Free Church Nottingham

19 Registered Charity Number 1160335

Notes to the Accounts For the Year Ended 31 March 2026 (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 £ 42,570	Grants to Institutions National Mission £ 18,858	Total Amount
		£ 61,428

An additional £668 was spent on supporting mission in expenses claimed against receipts.

a) Grants made to Institutions

Name of Institutions Global Mission 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 Stewardship NUSU NTU UCCF	Purpose Support of Ndeshi Support of F & J Nottingham fund support Support of P & V Support of Jonathan & Dawn Support of Johnny & Ann Support of John & Ann Support of Jonathan & Clare Support of Jo Support of Ted & Rachel Support of Chris & Staci	Total Amount of Grants Paid £ 3,900 2,220 2,220 2,220 6,600 2,220 4,800 6,000 2,100 5,700 4,590	Total Amount of Grants Paid £ 3,900 2,220 2,220 2,220 6,600 2,220 4,800 6,000 2,100 5,700 4,590

	TOTAL		42,570
	Support of Cross Teach in Nottingham Fellowship Independent Evangelical Churches Midlands Gospel Partnership General support Support for Grace Kent UCCF Relay NUCU Events week Nottingham Trent CU Events weeks Support for UCCF forum		2,220 10,718 1,200 2,220 1,200 1,000 250 50
	TOTAL		18,858

11b. Grants received

Gifts of £4,550 were received from Faith Presbyterian church, USA, following due diligence policies and procedures.

Beeston Free Church Nottingham

20 Registered Charity Number 1160335

Notes to the Accounts

For the Year Ended 31 March 2026 (continued)

12. Tangible Fixed Assets

a) Cost or Valuation

Fixed asset 38: ARC invoice 3 with a value of £84,992 has been reclassified from Electronic and Audio-Visual Equipment with a depreciation over 4 years to Fixtures, Fittings and Equipment with a depreciation period over 10 years. It has been depreciated by £21,248 in 2024/25.

At 1 April 2025 Additions – in year Disposals – in year Balance Carried Forward		Freehold Land and Buildings 1,880,591 - -	Fixtures, Fittings and Equipment 221,814 30,282 -	Fixtures, Fittings and Equipment 221,814 30,282 -	Electronic and Audio-Visual Equipment 77,439 - -	Electronic and Audio-Visual Equipment 77,439 - -	Total £ 2,179,844 30,282 -

		1,880,591		252,096		77,439	2,210,126

b) Accumulated Depreciation and Impairment Provisions

SL 0% SL 50 years 355,567 - -	SL 10% SL 10 years 132,047 14,832 -	SL 25% SL 4 years 76,283 842 -	Total £ 563,897 15,674 -
355,567	146,879	77,125	579,571

1,525,024 1,525,024	89,767 105,217	1,156 314	1,615,947 1,630,555

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

Prepayments and Accrued Income Other debtors Total		2025/26 £ 11,564 -	2024/25 £ 11,020 -
		11,564	11,020

14. Creditors and Accruals

Amounts Falling Due	Amounts Falling	Amounts Falling	due after more e year 2024/25 £ -
year 2025/26 £ 10,768 10,768	than on 2025/26 £ - -	than on

			-

Beeston Free Church Nottingham

21 Registered Charity Number 1160335

Notes to the Accounts For the Year ended 31 March 2026 (continued)

15. Fund Details

Funds at 1.4.2025 6,776 1,525,024 375 71 194 - - - 42	Incoming 10,460 - 1,311 1,024 560 - - - 2,148	Outgoing 14,551 - 1,087 976 630 - - - 2,190	Transfers - - - - - - - - -	Funds at 31.3.2026 2,685 1,525,024 599 119 124 - - - 0
1,532,482 299,879	15,503 585,305	19,434 535,511	- -	1,528,551 349,673
1,832,361	600,808	554,945	-	1,878,224
Funds at 1.4.2024 12,808 1,525,024 497 138 208 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 1,525,024 375 71 194 - - - 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.

Beeston Free Church Nottingham

22 Registered Charity Number 1160335

Notes to the Accounts For the Year ended 31 March 2026 (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.
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.
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

23 Registered Charity Number 1160335

Notes to the Accounts For the Year ended 31 March 2026 (continued)

16. Analysis of Net Assets by Fund

2025 - 2026 Fixed Assets Current Assets / Liabilities Long Term Liabilities 2024 - 2025 Fixed Assets Current Assets / Liabilities Long Term Liabilities		Unrestricted 105,531 244,142 - 349,673 Unrestricted 90,923 208,956 - 299,879		Restricted 1,525,024 3,527 - 1,528,551 Restricted 1,525,024 7,458 - 1,532,482		Total Funds 2025/26 1,630,555 247,669 - 1,878,224 Total Funds 2024/25 1,615,947 216,414 - 1,832,361		Total Funds 2024/25 1,615,947 216,414 -	Total Funds 2024/25 1,615,947 216,414 -

									1,832,361
								Total Funds 2023/24 1,618,300 264,751 -

									1,883,051

17. Transactions with Related Parties

a) Remuneration and Benefits

Name of the Trustee or Connected Person Legal Authority (e.g. Order, governing documents) George Hawkins Constitution and Rules David Bish Constitution and Rules Rebecca Thomas Minutes of Employment and Audit Committee Eleanor Hawkins Minutes of Employment and Audit Committee Andy Weatherley Constitution and Rules Peter Andrews Minutes of Employment and Audit Committee	Salary, Pension & Employer NI Value & Relocation (where applicable)
	2025/26 £ 2024/25 £ 25,799 59,489 56,617 53,084 22,558 43,663 5,163 13,439 47,876 - 30,755 -

*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 £67,966 was donated to the charity by trustees and related parties in the year 2025/26 (£56,299 2024/25) A total of £0 was declared as received by trustees in ex gratia payments in 2025/26 (£0 in 2024/25)

There are no other related party transactions

Beeston Free Church Nottingham

24 Registered Charity Number 1160335

Notes to the Accounts For the Year ended 31 March 2026 (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) Total Amount Paid		2025/26 £ 490	2024/25 £ 470
		490	470

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 capital 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		2025/26 £ 45,863 (6,077) 15,674 (544) (5,665) 49,251		2024/25 £ (50,690) (7,510) 26,125 5,587 (131,496)
				(157,984)

Beeston Free Church Nottingham

25 Registered Charity Number 1160335