**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 

Beeston Free Church Nottingham 

2                                     Registered Charity Number 1160335 



## 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 

Beeston Free Church Nottingham 

3                                     Registered Charity Number 1160335 



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 

4                                     Registered Charity Number 1160335 



## **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 

Beeston Free Church Nottingham 

5                                     Registered Charity Number 1160335 



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. 

Beeston Free Church Nottingham 

6                                     Registered Charity Number 1160335 



## 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. 

Beeston Free Church Nottingham 

7                                     Registered Charity Number 1160335 



## 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. 

Beeston Free Church Nottingham 

8                                     Registered Charity Number 1160335 



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. 

Beeston Free Church Nottingham 

9                                     Registered Charity Number 1160335 



## **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: 

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. 


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

26/06/2026 

Dated ……....……………………… 

Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 

125 Main Street, Garforth, Leeds, LS25 1AF 

Beeston Free Church Nottingham 

10                                     Registered Charity Number 1160335 



## **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|



Beeston Free Church Nottingham 

11                                     Registered Charity Number 1160335 



## **Balance Sheet As at 31 March 2026** 

|**Note**<br>**Fixed Assets**<br>12<br>Tangible Assets<br>**Total Fixed Assets**<br>**Current Assets**<br>Cash at bank and in hand<br>Debtors<br>13<br>**Total Current Assets**<br>**Liabilities**<br>Creditors falling due within 1<br>year<br>14<br>**Net Current Assets**<br>**Total Assets less current**<br>**liabilities**<br>Creditors: Amounts falling due<br>after more than one year<br>14<br>**Net Assets**<br>**The Funds of the Charity**<br>Unrestricted<br>Restricted<br>**Total Charity Funds**<br>15||**Unrestricted**<br>**Funds**<br>**£**<br>105,531<br>105,531<br>242,837<br>11,352<br>254,189<br>10,047<br>244,142<br>-<br>349,673||**Restricted**<br>**Funds**<br>**£**<br>1,525,024<br>1,525,024<br>4,036<br>212<br>4,248<br>721<br>3,527<br>-<br>1,528,551||**Total Funds**<br>**2025/26**<br>**£**<br>1,630,555<br>1,630,555<br>246,873<br>11,564<br>258,437<br>10,768<br>247,669<br>-<br>1,878,224<br>349,673<br>1,528,551<br>1,878,224||**Total Funds**<br>**2024/25**<br>**£**<br>1,615,947|**Total Funds**<br>**2024/25**<br>**£**<br>1,615,947|
|---|---|---|---|---|---|---|---|---|---|
|||||||||||
||||||||||1,615,947|
||||||||||221,827<br>11,020|
||||||||||232,847<br>16,433|
||||||||||216,414<br>-|
||||||||||1,832,361|
||||||||||299,879<br>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 -----**<br>
Stuart Barlow<br>……………………………………………………… Chair<br>Chris Wilson<br>……………………………………………………… Treasurer<br>**----- End of picture text -----**<br>


Beeston Free Church Nottingham 

12                                     Registered Charity Number 1160335 



## **Cash Flow Statement as at 31 March 2026** 

|**Net Cash Flow from Operating Activities**<br>**Returns on Investments:**<br>Interest Received<br>**Capital Expenditure and Financial Investments:**<br>Purchase of Tangible Fixed Assets<br>Disposal of Fixed Assets<br>**Net Cash Inflow/(Outflow)**<br>Increase/(Decrease) in Cash in the Year<br>Net Cash Resources at 1 April 2025<br>**Net Cash Resources at 31 March 2026**|**Notes**<br>23||**2025/26**<br>**£**<br>49,251<br>6,077<br>55,328<br>30,282<br>-<br>25,046<br>25,046<br>221,827<br>246,873||**2024/25**<br>**£**<br>(157,984)<br>7,510|
|---|---|---|---|---|---|
||||||(150,474)<br>23,772<br>-<br>(174,246)|
||||||(174,246)<br>396,073|
||||||221,827|



Beeston Free Church Nottingham 

13                                     Registered Charity Number 1160335 



## **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.|



Beeston Free Church Nottingham 

14                                     Registered Charity Number 1160335 



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

||**Notes to the Accounts**<br>**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.||



Beeston Free Church Nottingham 

15                                     Registered Charity Number 1160335 



## **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**<br>Donations<br>Gift aid<br>Other Grants (note 11b) and Gifts<br>Legacies<br>**4. Charitable Activities - Income**<br>Operation of Beeston Free Church Nottingham<br>and delivery of mission costs<br>Sales & Events<br>Other income<br>**5. Charitable Activities - Expenses**<br>Total Staff Costs (note 7 & 9)<br>International and UK Mission (note 11a)<br>Ministry of Beeston<br>Property and Utilities<br>Administration<br>Compliance and Membership<br>Property development<br>Sales and Events<br>Finance Depreciation and Miscellaneous<br>Loss on disposal of fixed assets<br>Support / Governance Costs (note 7)||**Unrestricted**<br>412,766<br>84,008<br>6,360<br>34,778<br>537,912<br>23,879<br>17,437<br>41,316<br>300,615<br>59,906<br>25,050<br>28,800<br>18,682<br>4,205<br>-<br>22,609<br>16,413<br>-<br>59,231<br>535,511||**Restricted**<br>11,327<br>2,593<br>-<br>-<br>13,920<br>1,583<br>-<br>1,583<br>14,551<br>2,190<br>2,693<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>19,434||**Total**<br>**2025/26**<br>424,093<br>86,601<br>6,360<br>34,778<br>551,832<br>25,462<br>17,437<br>42,899<br>315,166<br>62,096<br>27,743<br>28,800<br>18,682<br>4,205<br>-<br>22,609<br>16,413<br>-<br>59,231<br>554,945||**Total**<br>**2024/25**<br>386,925<br>77,884<br>4,824<br>-|
|---|---|---|---|---|---|---|---|---|
|||||||||469,633|
|||||||||22,495<br>23,650|
|||||||||46,145|
|||||||||306,466<br>65,223<br>23,449<br>40,283<br>18,335<br>3,884<br>20,283<br>18,159<br>27,734<br>-<br>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<br>Costs<br>Administration<br>Statutory Fees (note 8)<br>Legal and Other Professional<br>Fees<br>Total||**Charitable**<br>**Activities**<br>**£**<br>272,217<br>42,949<br>-<br>-|**Support/**<br>**Governance**<br>**Function**<br>**£**<br>13,135<br>43,933<br>1,901<br>262|**Support/**<br>**Governance**<br>**Function**<br>**£**<br>13,135<br>43,933<br>1,901<br>262|**Total**<br>**2025/26**<br>**Total**<br>**2024/25**<br>**Basis of**<br>**Apportionment**<br>**£**<br>**£**<br>285,352<br>273,262<br>Allocated on time<br>86,882<br>81,462<br>Allocated on time<br>1,901<br>1,808<br>Governance<br>262<br>96<br>Governance<br>374,397<br>356,628|**Basis of**<br>**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<br>Employers National Insurance Costs<br>Pension Costs (note 10)<br>All other staff related Costs<br>Total Staff Costs<br>Allocation of Staff Costs:-<br>Charitable Activities<br>Administration<br>b) Number of Employees at the Year end<br>Ministry<br>Management<br>Administration<br>Trainees<br>**Total**||**2025/26**<br>**£**<br>281,671<br>23,733<br>45,324<br>21,506<br>372,234<br>285,352<br>86,882<br>372,234<br>**2025/26**<br>4<br>1<br>2<br>3<br>10||**2024/25**<br>**£**<br>279,492<br>19,499<br>38,390<br>17,343|
|---|---|---|---|---|
|||||354,724|
|||||273,262<br>81,462|
|||||354,724|
|||||**2024/25**<br>4<br>1<br>4<br>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**<br>**Global Mission**<br>**£**<br>42,570|**Grants to Institutions**<br>**National Mission**<br>**£**<br>18,858|**Total Amount**|
|---|---|---|
|||**£**<br>61,428|



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

a) Grants made to Institutions 

|**Name of Institutions**<br>**Global Mission**<br>AIM UK<br>AWM UK<br>Friends International UK<br>OMF UK<br>UFM UK<br>UFM UK<br>UFM UK<br>UFM UK<br>UFM UK<br>SIM UK<br>WEC Australia<br>**National Mission (All UK)**<br>Cross Teach Nottingham<br>FIEC<br>MGP<br>UCCF<br>Stewardship<br>NUSU<br>NTU<br>UCCF|**Purpose**<br>Support of Ndeshi<br>Support of F & J<br>Nottingham fund support<br>Support of P & V<br>Support of Jonathan & Dawn<br>Support of Johnny & Ann<br>Support of John & Ann<br>Support of Jonathan & Clare<br>Support of Jo<br>Support of Ted & Rachel<br>Support of Chris & Staci|**Total Amount of**<br>**Grants Paid £**<br>3,900<br>2,220<br>2,220<br>2,220<br>6,600<br>2,220<br>4,800<br>6,000<br>2,100<br>5,700<br>4,590|**Total Amount of**<br>**Grants Paid £**<br>3,900<br>2,220<br>2,220<br>2,220<br>6,600<br>2,220<br>4,800<br>6,000<br>2,100<br>5,700<br>4,590|
|---|---|---|---|
|||||
||TOTAL||42,570|
||Support of Cross Teach in Nottingham<br>Fellowship Independent Evangelical Churches<br>Midlands Gospel Partnership<br>General support<br>Support for Grace Kent UCCF Relay<br>NUCU Events week<br>Nottingham Trent CU Events weeks<br>Support for UCCF forum||2,220<br>10,718<br>1,200<br>2,220<br>1,200<br>1,000<br>250<br>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<br>Additions – in year<br>Disposals – in year<br>Balance Carried Forward||**Freehold Land**<br>**and Buildings**<br>1,880,591<br>-<br>-|**Fixtures, Fittings**<br>**and Equipment**<br>221,814<br>30,282<br>-|**Fixtures, Fittings**<br>**and Equipment**<br>221,814<br>30,282<br>-|**Electronic and**<br>**Audio-Visual**<br>**Equipment**<br>77,439<br>-<br>-|**Electronic and**<br>**Audio-Visual**<br>**Equipment**<br>77,439<br>-<br>-|**Total**<br>**£**<br>2,179,844<br>30,282<br>-|
|---|---|---|---|---|---|---|---|
|||||||||
|||1,880,591||252,096||77,439|2,210,126|



b) Accumulated Depreciation and Impairment Provisions 

|At 1 April 2025<br>Depreciation charge for year<br>Disposals<br>Balance Carried Forward<br>Net Book Value<br>At 1 April 2025<br>At 31 March 2026||**SL**<br>**0% SL**<br>**50 years**<br>355,567<br>-<br>-|**SL**<br>**10% SL**<br>**10 years**<br>132,047<br>14,832<br>-|**SL**<br>**25% SL**<br>**4 years**<br>76,283<br>842<br>-|**Total**<br>**£**<br>563,897<br>15,674<br>-|
|---|---|---|---|---|---|
|||355,567|146,879|77,125|579,571|
|||||||
|||1,525,024<br>1,525,024|89,767<br>105,217|1,156<br>314|1,615,947<br>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<br>Other debtors<br>Total||**2025/26**<br>**£**<br>11,564<br>-|**2024/25**<br>**£**<br>11,020<br>-|
|---|---|---|---|
|||11,564|11,020|



## **14. Creditors and Accruals** 

|**Analysis of Creditors**<br>Accruals and Deferred<br>Income<br>Total||**Amounts Falling Due**|**Amounts Falling Due**|**Amounts Falling Due**|**within one**<br>**2024/25**<br>**£**<br>16,433<br>16,433||**Amounts Falling**|**Amounts Falling**|**Amounts Falling**|**due after more**<br>**e year**<br>**2024/25**<br>**£**<br>-|**due after more**<br>**e year**<br>**2024/25**<br>**£**<br>-|
|---|---|---|---|---|---|---|---|---|---|---|---|
||||<br>**year**<br>**2025/26**<br>**£**<br>10,768<br>10,768|||||<br>**than on**<br>**2025/26**<br>**£**<br>-<br>-|<br>**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** 

|**2025- 2026**<br>**Restricted Funds**<br>Trainee<br>Building<br>Tuesday Fellowship<br>Alta<br>Total Tuesdays<br>Growth<br>Taylor<br>Macgregor<br>Ochs<br>**Unrestricted Funds**<br>Overall Total 31.3.26<br>**2024- 2025**<br>**Restricted Funds**<br>Trainee<br>Building<br>Tuesday Fellowship<br>Alta<br>Total Tuesdays<br>Growth<br>Taylor<br>Macgregor<br>Ochs<br>**Unrestricted Funds**<br>Overall Total 31.3.25|**Note (see**<br>**below)**<br>A<br>B<br>C<br>E<br>F<br>G<br>H<br>J<br>K<br>**Note (see**<br>**below)**<br>A<br>B<br>C<br>E<br>F<br>G<br>H<br>J<br>K||**Funds at**<br>**1.4.2025**<br>6,776<br>1,525,024<br>375<br>71<br>194<br>-<br>-<br>-<br>42|**Incoming**<br>10,460<br>-<br>1,311<br>1,024<br>560<br>-<br>-<br>-<br>2,148|**Outgoing**<br>14,551<br>-<br>1,087<br>976<br>630<br>-<br>-<br>-<br>2,190|**Transfers**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**Funds at**<br>**31.3.2026**<br>2,685<br>1,525,024<br>599<br>119<br>124<br>-<br>-<br>-<br>0|
|---|---|---|---|---|---|---|---|
||||1,532,482<br>299,879|15,503<br>585,305|19,434<br>535,511|-<br>-|1,528,551<br>349,673|
||||1,832,361|600,808|554,945|-|1,878,224|
||||**Funds at**<br>**1.4.2024**<br>12,808<br>1,525,024<br>497<br>138<br>208<br>26,472<br>3,015<br>4,811<br>-|**Incoming**<br>17,350<br>-<br>1,111<br>952<br>670<br>18,418<br>1,325<br>300<br>2,135|**Outgoing**<br>23,382<br>-<br>1,233<br>1,019<br>684<br>21,118<br>4,340<br>5,111<br>2,093|**Transfers**<br>-<br>-<br>-<br>-<br>-<br>(23,772)<br>-<br>-<br>-|**Funds at**<br>**31.3.2025**<br>6,776<br>1,525,024<br>375<br>71<br>194<br>-<br>-<br>-<br>42|
||||1,572,973<br>310,078|42,261<br>481,027|58,980<br>514,998|(23,772)<br>23,772|1,532,482<br>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**<br>Fixed Assets<br>Current Assets / Liabilities<br>Long Term Liabilities<br>**2024 - 2025**<br>Fixed Assets<br>Current Assets / Liabilities<br>Long Term Liabilities||**Unrestricted**<br>105,531<br>244,142<br>-<br>349,673<br>**Unrestricted**<br>90,923<br>208,956<br>-<br>299,879||**Restricted**<br>1,525,024<br>3,527<br>-<br>1,528,551<br>**Restricted**<br>1,525,024<br>7,458<br>-<br>1,532,482||**Total Funds**<br>**2025/26**<br>1,630,555<br>247,669<br>-<br>1,878,224<br>**Total Funds**<br>**2024/25**<br>1,615,947<br>216,414<br>-<br>1,832,361||**Total Funds**<br>**2024/25**<br>1,615,947<br>216,414<br>-|**Total Funds**<br>**2024/25**<br>1,615,947<br>216,414<br>-|
|---|---|---|---|---|---|---|---|---|---|
|||||||||||
||||||||||1,832,361|
|||||||||**Total Funds**<br>**2023/24**<br>1,618,300<br>264,751<br>-||
|||||||||||
||||||||||1,883,051|



## **17. Transactions with Related Parties** 

- a) Remuneration and Benefits 

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



*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**<br>**connected persons) who**<br>**were paid expenses**<br>TWO<br>**Nature of the Expenses**<br>Expenses in connection with their<br>role as trustees (conference fees)<br>**Total Amount Paid**||**2025/26**<br>**£**<br>490|**2024/25**<br>**£**<br>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<br>Adjustments:<br>Investment Income<br>Depreciation Charges<br>(Increase)/Decrease in Debtors<br>Increase/(Decrease) in Creditors||**2025/26**<br>**£**<br>45,863<br>(6,077)<br>15,674<br>(544)<br>(5,665)<br>49,251||**2024/25**<br>**£**<br>(50,690)<br>(7,510)<br>26,125<br>5,587<br>(131,496)|
|---|---|---|---|---|
|||||(157,984)|



Beeston Free Church Nottingham 

25                                     Registered Charity Number 1160335