Emmanuel Church Marlborou h g
Registered charity number 1162884
Emmanuel Church Marlborough Trustees’ Annual Report for year ending 31 August 2025
Trustees’ Annual Report to 31 August 2025
1
Emmanuel Church Marlborough
## **Reference and administration details**
Charity name
EMMANUEL CHURCH MARLBOROUGH
Registered Charity No. 1162884
Charity’s principal address Emmanuel Church, New Road, Marlborough, SN8 1AH
## **Names of the charity trustees who manage the charity**
Trustee name Office Dates acted if not for the whole year Mr Reuben Mann Chairman Mr Bruce Evans Mr Graham Hilton Mr Michael Prest Mr Peter Keighley Treasurer Mrs Caroline Iliffe Secretary
## **Structure, governance and management**
## _Governing Document_
Emmanuel Church Marlborough (‘the Church’) is constituted as a Charitable Incorporated Organisation registered with the Charity Commission in July 2015 under charity number 1162884. It is governed by a constitution document adopted on 28 July 2015 and modified on 11 November 2017. The constitution document was modified as planned from the outset to establish the Church as a local church, with its own leadership, responsible to its own membership. This was at the initiative of the first Trustees, for reasons both of practical sustainability and Biblical principle. The constitution was updated again on the 6 June 2024.
The trustees are those who are appointed to the offices of Elder (including Pastor), Church Secretary and Treasurer in accordance with the Church Handbook.
## _Induction and training of trustees_
Whenever a new trustee is appointed they shall be provided with a copy of:
- a) The latest annual report and accounts of the Church;
- b) The Constitution
- c) Any other documentation relevant to the Church
## _Organisational Structure_
During this period the charity trustees have been responsible for the general control and management of the charity. They have met formally three times, which is in excess of the requirement to meet at least twice in each 12 month period specified in the Constitution.
The trustees include Reuben Mann who is one of four elders who are responsible for spiritual oversight of the fellowship in accordance with the Constitution. Reuben Mann serves as full-time pastor of the fellowship. The other elders are Bruce Evans, Graham Hilton and Michael Prest.
Trustees’ Annual Report to 31 August 2025
2
Emmanuel Church Marlborou h g
## _Organisational Structure (continued)_
There are two other Trustees who have practical responsibilities, Peter Keighley as Treasurer, and Caroline Iliffe as Secretary. In addition, Phil Leach is responsible for the building maintenance and renovation. He is not a Trustee, but was appointed as Deacon for Property at a members' meeting on 2 November 2023.
## _Consideration of Risks_
Three main areas of risk have been identified, and the procedures put in place to mitigate these are as follows.
- 1) The charity closely monitors and manages its finances to ensure that funds are available for ongoing support of its objectives.
- 2) Appropriate insurance is in place to protect the charity from unexpected events.
- 3) DBS checks and periodic safeguarding training are undertaken for all those who work with children or other vulnerable groups as part of the church’s activities to avoid safe-guarding issues arising.
## **Objectives and Activities**
## _**Aims**_
The Aims of the charity are set out in the charity’s constitution document and are summarised as follows:
- (1) the advancement of the Christian faith in accordance with the Basis of Faith primarily, but not exclusively, within Marlborough and the surrounding neighbourhood; and
- (2) such other charitable purposes, as shall in the opinion of the members of the Church put into practice the Christian faith in accordance with the Basis of Faith, provided that the advancement of such purposes must be undertaken in a manner that is consistent with the Doctrinal Distinctives and Ethical Statements.
## _Strategies_
In support of our Aims, our strategies are:
- (1) To reach out to people in Marlborough & the wider region with the good news of Jesus, enabling anyone to learn more about the Christian faith as taught in the Bible;
- (2) To build up the fellowship through Bible teaching in the context of prayerful mutual care so that we are equipped for active gracious involvement in the wider community, praying for opportunities to speak of Christ;
## (3) To support the spread of this good news globally.
In pursuing these strategies, the trustees have had regard to the guidance issued by the Charity Commission on public benefit and consider these to be of benefit to both Christians within the church and to the wider community as a whole.
Trustees’ Annual Report to 31 August 2025
3
Emmanuel Church Marlborou h g
## _**Activities and Achievements**_
Our activities are free of charge and open to all (unless stated otherwise). These have included:
## Sunday services
We hold a church service every Sunday afternoon and a morning service once a month. Our church services have been attended regularly by people from Marlborough and the wider community up to a 10 mile radius. The number of people attending has fluctuated between about 80 and 110 depending on the time of year. These include both Christians and non-Christians who enjoy the friendship and support of the church community. Our services are publicly advertised. Visitors often remark how welcoming the church is.
Our services are in person at Emmanuel Church on New Road in Marlborough. We also livestream our services for those who are unable to attend in person.
## Sunday School & Youth Group
Our church services normally include a crèche and two Sunday School groups for children up to the top of primary school. These are well staffed by volunteers and well attended as young families normally form a high proportion of people attending.
After our church service, once a fortnight, we run friendly Bible study groups for young people in Key Stages 3 and 4.
## Services for the Elderly
Once a month a small group from the church goes to Savernake View Care Home to hold a morning service for those in the home who are unable to come out to a service at church. We also have a simple bible study in the home on a fortnightly basis on a Wednesday afternoon.
## Children’s groups and events
During the week we run a number of children’s and youth groups: _Little Friends_ , meets weekly on Thursday mornings for any parents and carers wishing to bring their toddlers to a session of play, singing and a short Bible story.
_Sparklers_ , is a monthly children’s club on Monday afternoons for any children in Key Stage 1, with games, snacks and a Bible story.
_Explorers_ , meets weekly on Friday evenings for children in Key Stage 2, with games and a short Bible talk. There is a 50p charge for snacks.
_Friday Nights_ , is a weekly youth club on Friday evenings for young people in secondary school, with a range of social indoor and outdoor activities and a short Bible talk.
We ran a three-day long Holiday Club for primary age children in August 2025. This event included games, craft, food and age-appropriate teaching from the Bible. We requested a donation of £10 in total per family for the Holiday Club towards costs. The Holiday Club was heavily publicised and well attended with many children from the wider community.
Trustees’ Annual Report to 31 August 2025
4
Emmanuel Church Marlborou h g
## Home groups
We have three evening mid-week meetings in homes, one in Marlborough, one in Pewsey and one in Ogbourne St George. These groups meet weekly to build friendship, to pray for one another and to study the Bible together. Once a month the groups meet centrally together to focus on prayer and planning.
## Ladies’ Bible Study
We have a ladies’ Bible study which meets fortnightly in a home on Friday mornings. This is an opportunity to pray for one another, to study the Bible and to encourage one another as Christian women.
## Men’s and Women’s Socials
We have held a number of social meals, some for women and some for men, in homes, in restaurants and in the church building. These have been a chance to build friendship within the church and to invite others who have shown an interest in coming to our church. On each occasion there is a short Bible talk or personal Christian testimony.
## Events for those exploring faith
An evening talk and discussion was organised in November 2024 on the theme of Science and God exploring how science provides compelling evidence for God. This was publicised in the local community and was attended by many guests.
In early 2025 we ran a Hope Explored course over 3 evenings for those wanting to know more about the Christian faith.
We also ran an informal course over 8 evenings to discover God's plan in the Bible and how we can fit into it. It was designed for those exploring Christianity for the first time and those who wanted to deepen their understanding.
## Christmas Events
We held a number of different initiatives to celebrate Christmas and to share the Christmas message with the wider community.
At the end of November we had an evening of carol singing in Waitrose during the ‘turning on of the lights’ on the High Street. On the same evening a number of our church members were also involved in a nativity play on the High street, joint with other local churches.
In December a wreath making event was held at the church including a short talk on the reason for Christmas. It was publicised in the local community and was attended by about 50 people.
Closer to Christmas we had a family Christmas trail around Marlborough town to walk through the Christmas story with carols and a treasure hunt, ending at Emmanuel Church for refreshments and children’s crafts.
We also had an evening of informal carol singing and a joyful Christmas message at a pub in Marlborough.
At the church we had an all age carol service, a more traditional Carols by Candlelight service and finally on Christmas day we had a short morning service.
Trustees’ Annual Report to 31 August 2025
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Emmanuel Church Marlborou h g
## Church Weekend
In February 2025, we gathered as a church family for a whole weekend of teaching and fellowship. We spent the Saturday at Freshbrook Church in Swindon and the Sunday at our own church building. Our guest speaker was Andrew Hutchinson, while our staff and volunteers ran a children’s programme. Costs were covered by donations from those who attended.
## Easter services
On Good Friday we held a church service with a bring-and-share lunch afterwards. On Easter day we had an Easter Family Trail telling the story of Easter with a treasure hunt around Marlborough finishing at Emmanuel church for a short service. We also held an Easter service in the church building at our usual time in the afternoon.
## Pastoral care
Our four elders, including our full-time pastor, oversee our spiritual care of the fellowship and of others with whom we’re associated. This includes regular pastoral visits and mentoring where the opportunity is given for personal Bible study and prayer. Our deacons, Caroline Iliffe and Peter Keighley, also have responsibility for oversight of practical care within the fellowship.
## Ministry Staff
In addition to having a full-time Pastor, the church has a part-time Administrator and a Children's & Youth Worker. In mid 2024 our Children’s & Youth Worker left at the end of his contract and we recruited a new person into the role, Ruth Smith, who started in September 2024. She received a full induction and has passed her probation period. All staff have annual appraisals and salary reviews.
## Other community involvement
We encourage our fellowship to be active in contributing to the life of the wider community. For example, several members volunteer in local schools by taking assemblies and running Christian groups, others are school governors and trustees of local pre-schools. One is a trustee of a local bookshop, yet others volunteer with all sorts of charities.
We are pleased to accommodate an active Trussell Trust food bank in our church building, for which we make no charge.
An Alcoholics Anonymous group rent the hall for their weekly meetings which are led by a number of people who also attend the church.
## _**Contribution by the fellowship**_
While the church does employ a Pastor it would not be possible to accomplish all of this without the hard work and service of all the fellowship who give so much time and effort voluntarily in support of our Aims.
Trustees’ Annual Report to 31 August 2025
6
Emmanuel Church Marlborou h g
## **Financial review**
## _Reserves_
The trustees have reviewed the reserves of the charity. Our unrestricted net current assets as at 31 August 2025 are approximately sufficient to cover 7 months’ of operating costs of the church, excluding further giving.
## _Principal sources of funds_
The charity’s main sources of income have been:
- Donations from regular attendees
- Grants from Christian trusts.
## _Investment Policy and Objectives_
The charity has no long-term investments. Our cash reserves are held in a current account and two deposit accounts.
The church purchased, in August 2022, an apartment in Marlborough initially to house our Children’s & Youth Worker and now housing our Assistant Pastor since September 2025. To help achieve this, we took a mortgage for £85,000 which has been paid off monthly to date. During the year the property was commercially let whilst not required for church staff.
Having purchased Christchurch Methodist Church in January 2023, we continue to pay off a personal loan from an individual in the church over 10 years at an interest rate of 2.3%. We have been conducting a significant refurbishment of the church building since purchasing it, funded partly by the church members and partly by several Trusts.
## _Future plans_
We intend to continue to pursue our aims and objectives through activities similar to and in addition to those we have already been doing, as funds allow.
## **Declaration**
The trustees declare that they have approved the Trustees’ report above.
Signed on behalf of the charity’s trustees by:
Reuben Mann Chairman 13 May 2026
Caroline Iliffe Secretary 13 May 2026
Trustees’ Annual Report to 31 August 2025
7
## **Independent examiner’s report to the trustees of Emmanuel Church Marlborough**
I report to the trustees on my examination of the accounts of Emmanuel Church Marlborough for the year ended 31 August 2025, which are attached to this report.
## **Responsibilities and basis of report**
As the charity trustees of Emmanuel Church Marlborough you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of Emmanuel Church Marlborough’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
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 that in any material respect:
1. accounting records were not kept in respect of Emmanuel Church Marlborough as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## HLocke
Heather Locke, FCA, Institute of Chartered Accountants in England and Wales (ICAEW)
Locke Business Solutions Limited T/A Locke Charity Solutions 3 Lipman Way Malmesbury SN16 9FH
13 May 2026
|**Emmanuel Church Marlborough**|**Emmanuel Church Marlborough**|**Emmanuel Church Marlborough**|Charity No (if
any)|
**1162884**||
|---|---|---|---|---|---|
|Annual accounts for the period||||||
|Period start date|**01/09/2024**|**To**|Period end date|**31/08/2025**||
|8||||||
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 4)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
||119,136|72,955|-|192,091|139,769|
||5,753|-|-|5,753|3,300|
||12,215|-|-|12,215|-|
||5,042|-|-|5,042|174|
||-|-|-|-|-|
||-|850|-|850|485|
||142,146|73,805|-|215,951|143,728|
|||||||
||-|-|-|-|-|
||107,739|863|-|108,602|109,008|
||-|-|-|-|312|
||12,354|850|-|13,204|6,721|
||120,093|1,713|-|121,806|116,041|
|||||||
||22,053|72,092|-|94,145|27,687|
||-|-|-|-|-|
||22,053|72,092|-|94,145|27,687|
||-|-|-|-|-|
||60,662|(60,662)|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||82,715|11,430|-|94,145|27,687|
|||||||
||579,765|28,023|-|607,788|580,101|
||662,479|39,453|-|701,932|607,788|
## **Section B Balance sheet**
|Guidance Notes
**Fixed assets**
**Tangible assets (Note 9)**
B02
**_Total fixed assets_**
B05
**Current assets**
**Debtors (Note 10)**
B07
**Cash at bank and in hand (Note 14)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 11)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after one**
**year (Note 11)**
B14
**Provisions for liabilities (Note 12)**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 16)**
B17
**Restricted income funds (Note 16)**
B18
**Unrestricted funds**
B19
**_Total funds_**
B21
Signed by one or two trustees on behalf of all
the trustees|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||710,536|-|-|710,536|660,675|
||710,536|-|-|710,536|660,675|
|||||||
||39,079|10,708|-|49,787|90,589|
||58,904|31,479|-|90,383|42,612|
||97,983|42,187|-|140,170|133,201|
|||||||
||12,127|2,734|-|14,861|42,610|
|||||||
||85,856|39,453|-|125,309|90,591|
|||||||
||796,392|39,453|**-**|835,845|751,266|
|||||||
||133,913|-|-|133,913|143,478|
||-|-|-|-|-|
|||||||
||662,479|39,453|-|701,932|607,788|
|||||||
||||-|-|-|
|||39,453||39,453|28,023|
||662,479|||662,479|579,765|
||662,479|39,453|-|701,932|607,788|
|||||||
|Signature|Print Name|||Date of approval
dd/mm/yyyy||
||REUBEN MANN|||13/05/2026||
||PETER KEIGHLEY|||13/05/2026||
**Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These 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 accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with* ü their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with* 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
## ü
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
_**N/A N/A N/A**_
## **Section C Notes to the accounts (cont)**
Note 1 **Basis of preparation** (cont)
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.
|Yes*
No*|ü|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|**_Please disclose:_**||||
|**_(i) the nature of the change in accounting policy;_**|||**_N/A_**|
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information; and_**|||**_N/A_**|
|**_(iii) the amount of the adjustment for each line affected in_**
**_the current period, each prior period presented and the_**
**_aggregate amount of the adjustment relating to periods_**
**_before those presented, 3.44 FRS 102 SORP._**|||**_N/A_**|
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
> Yes* ü * -Tick as appropriate No* ü
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of any changes;_**|**_N/A_**|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|**_N/A_**|
|**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|**_N/A_**|
**Section C Notes to the accounts (cont)**
Note 1 **Basis of preparation** (cont)
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*
**_Please disclose:_**|ü|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|||||
|**_(i) the nature of the prior period error;_**|||**_N/A_**|
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|||**_N/A_**|
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|||**_N/A_**|
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.1 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the
fair value of those gifts at the time of their receipt and they are recognised on receipt. In
the reporting period in which the stocks are distributed, they are recognised as an expense
at the carrying amount of the stocks at distribution.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
• it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the 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 the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance sheet.
On its sale the value of stock is charged against 'Income from other trading activities' and
the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
**Section C Notes to the accounts (cont)**
|Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in the
SOFA.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of the
gift to the charity provided the value of the gift can be measured reliably.
This includes any realised or unrealised gains or losses on the sale of investments and any
gain or loss resulting from revaluing investments to market value at the end of the year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits
are recognised as income earned from the provision of goods and services as income from
charitable activities.
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the
SoFA.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.
**Note 2 Accounting policies (cont)**
**2.1 INCOME (cont)**|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü||ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies (cont)**
## **2.2 EXPENDITURE AND LIABILITIES**
|**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can
be measured with reasonable certainty.
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently measured
at the best estimate of the amount required to settle the obligation at the reporting date
**Basic financial instruments**
Support costs include central functions and have been allocated to activity cost categories
on a basis consistent with the use of resources, eg allocating property costs by floor areas,
or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
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**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
|||ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies (cont)**
## **2.3 ASSETS**
|**Intangible fixed assets**
**Heritage assets**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Debtors**
**Tangible fixed assets for**
**use by charity**
**Investments**
**Stocks and work in**
**progress**
**Current asset investments**|£50
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody or
legal rights.
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained
principally for their contribution to knowledge and culture.
The depreciation rates and methods used are disclosed in note 9.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are valued
at initially at cost and subsequently at fair value (their market value) at the year end. The
same treatment is applied to unlisted investments unless fair value cannot be measured
reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.|£50|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|---|---|
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
|||||ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
|||||||
|||||||
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|Donations andgifts
Gift Aid
Legacies
Generalgrantsprovided byother charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
**Total**
Fees for Ancilliary activities
Fees for church weekend away
Other
**Total**
Rental of church flat whilst temporarily vacant
Hire of churchpremises
Other
**Total**
Interest income
Dividend income
Rental and leasingincome
Other
**Total**
**Total**
Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held for
charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
**Total**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|
|---|---|---|---|---|---|---|
||Donations andgifts
|97,967|20,955|-|118,922|109,835|
||Gift Aid|21,169|5,000|-|26,169|23,184|
||Legacies|-|-|-|-|-|
||Generalgrantsprovided byother charities|-|47,000|-|47,000|6,750|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|-|
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-||-|-|-|
||**Total**|119,136|72,955|-|192,091|139,769|
||||||||
||Fees for Ancilliary activities|3,742|-|-|3,742|1,538|
||Fees for church weekend away|2,011|-|-|2,011|1,762|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|5,753|-|-|5,753|3,300|
||||||||
||Rental of church flat whilst temporarily vacant|12,000|-|-|12,000|-|
||Hire of churchpremises|215|-|-|215|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|12,215|-|-|12,215|-|
||||||||
||Interest income|5,042|-|-|5,042|174|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|5,042|-|-|5,042|174|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held for
charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|850|-|850|485|
||**Total**|-|850|-|850|485|
||||||||
|||142,146|73,805|-|215,951|143,728|
**Other information:**
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
a) £22,830 of Donations and Gifts from Individuals together with associated Gift Aid of £4,490 as well as £4,750 of Grants provided by other charities were restricted. These amounts related to specific gifts and grants towards the cost of employing a Youth and Children's Worker and specific gifts towards the cost of refurbishing and fitting out the church building. b) £485 of other income was restricted as this related to specific donations that were passed onto other organisations or individuals.
**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.**
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
N/A N/A
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of expenditure**
|**Note 4 Analysis of expenditure**|**Analysis of expenditure**||||||
|---|---|---|---|---|---|---|
|**Total**
Other Running Costs
Grants Paid
**Total expenditure on charitable**
**activities**
**Other information:**
**TOTAL EXPENDITURE**
**Total other expenditure**
Donations passed onto other organisations
Donations passed onto individuals
**Other**
Depreciation
Costs for church weekend away
**Separate material**
**item of expense**
Fees to purchase church building
**Expenditure on**
**charitable**
**activities**
Staff Costs
Cost of obtaining investment advice
**Expenditure on**
**raising funds:**
Incurred seeking legacies
Incurred seeking grants
Investment management costs:
Incurred seeking donations
Operating a trading company undertaking
non-charitable tradingactivity
Fundraising agents
Operating charity shops
Investment administration costs
Mortgage & Loan Interest
**Total expenditure on raising funds**
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating new
source of future income
Rent collection, property repairs and
maintenance charges
Operating membership schemes and
social lotteries
Staging fundraising events
Database development costs
Other trading activities
**Analysis**
Portfolio management costs
Intellectual property licencing costs|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|||||
||Incurred seeking donations
|-|-|-|-|-|
||Incurred seeking legacies|-|-|-|-|-|
||Incurred seeking grants|-|-|-|-|-|
||Operating membership schemes and
social lotteries|-|-|-|-|-|
||Staging fundraising events|-|-|-|-|-|
||Fundraising agents|-|-|-|-|-|
||Operating charity shops|-|-|-|-|-|
||Operating a trading company undertaking
non-charitable tradingactivity|-|-|-|-|-|
||Advertising, marketing, direct mail and
publicity|-|-|-|-|-|
||Start up costs incurred in generating new
source of future income|-|-|-|-|-|
||Database development costs|-|-|-|-|-|
||Other trading activities||||||
||Investment management costs:|-|-|-|-||
||Portfolio management costs|-|-|-|-|-|
||Cost of obtaining investment advice|-|-|-|-|-|
||Investment administration costs|-|-|-|-|-|
||Intellectual property licencing costs|-|-|-|-|-|
||Rent collection, property repairs and
maintenance charges|-|-|-|-|-|
||**Total expenditure on raising funds**|-|-|-|-|-|
||||||||
||Staff Costs|74,957|-|-|74,957|75,848|
||Other Running Costs|20,805|863|-|21,668|20,036|
||Grants Paid|4,084|-|-|4,084|4,382|
||Mortgage & Loan Interest|7,894|-|-|7,894|8,742|
||**Total expenditure on charitable**
**activities**|107,739|863|-|108,602|109,008|
||||||||
||Fees to purchase church building|-|-|-|-|312|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|312|
||||||||
||Depreciation|10,800|-|-|10,800|4,740|
||Costs for church weekend away|1,553|-|-|1,553|1,496|
||Donations passed onto other organisations|-|-|-|-|-|
||Donations passed onto individuals|-|850|-|850|485|
|||-|-|-|-|-|
||**Total other expenditure**|12,354|850|-|13,204|6,721|
||||||||
|||120,093|1,713|-|121,806|116,041|
||||||||
## **Analysis of expenditure on charitable activities**
|**Activity or**
**programme**|||**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total prior_**
**_year_**|
|---|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|**£**|
|Activity1|EvangelicalChurch||104,518|4,084|-|108,602|109,008|
|Activity2||||||||
|Other||||||||
|**Total**|||104,518|4,084|-|
108,602|109,008|
|||||||||
|**Prior year expenditure on charitable activities**
**can be analysed as follows:**||£104,627 on activities undertaken directly (including £7,071 mortgage interest on
church flat and £1,671 interest on a loan from a church member) and £4,382
grant funding of other organisations' activities.||||||
|||||||||
|**Within the expenditure items above the following**
**items are material: (please disclose the nature,**
**amount and any prior year amounts)**||
A further £312 of legal and similar costs were incurred in the prior year in relation
to the purchase of the church premises in January 2023. This was in addition to
the £7,665 already incurred in the year ended 31 August 2023.||||||
**Section C Notes to the accounts**
## **Note 5 Details of certain items of expenditure**
## **5.1 Fees for examination of the accounts**
_**Please provide details of fees for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was charged please enter '0' in the appropriate box(es).**_
|**_Please provide details of fees for any statutory external scrutiny of accounts and other_**
**_services provided by your independent examiner. If nothing was charged please enter '0'_**
**_in the appropriate box(es)._**|||
|---|---|---|
|**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner (excluding irrecoverable VAT)**
**Independent examiner’s fees (excluding irrecoverable VAT)**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**|
||500|500|
||0|0|
||0|0|
||350|350|
**Section C Notes to the accounts (cont)**
## **Note 6 Paid employees**
## _**Please complete this note if the charity has any employees.**_
## **6.1 Staff Costs**
|**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||65,794|64,901|
||-|-|
||6,253|6,517|
||-|-|
||72,047|71,417|
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
N/A
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
TRUE
|**Band**|**Number of employees**|
|---|---|
|**£60,000 to £69,999**||
|**£70,000 to £79,999**||
|**£80,000 to £89,999**||
|**£90,000 to £99,999**||
|**£100,000 to £109,999**||
|||
|||
|||
**Please provide the total amount paid to** See notes 17 and 18 **key management personnel (includes trustees and senior management) for their services to the charity**
|**The parts of the charity in which the**
**employees work**
**6.2 Average head count in the year**||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|-|-|
||**Charitable Activities**|4|4|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|4|4|
**Section C Notes to the accounts (cont)**
## **Note 6 Paid employees (cont)**
**6.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
N/A N/A N/A
**Please state the legal authority or reason for making the payment**
**Please state the amount of the payment (or value of any waiver of a right to an asset)**
## **6.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
## **Total amount of payment**
**The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments**
N/A N/A N/A N/A
**Section C Notes to the accounts (cont)**
**Note 7 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**7.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the**
**SOFA as an expense**
**Please explain the basis for allocating the**
**liability and expense of defined**
**contribution pension scheme between**
**activities and between restricted and**
**unrestricted funds.**|
£6,345|
|---|---|
||All amounts are included in the sole core charitable activity undertaken.
In the prior year pensions for the Youth and Children's worker, who was partly
funded by specific gifts, were initially deducted from restricted funds and then,
once restricted funds had been exhausted, the balance was allocated to
unresticted funds by way of a reserves transfer (see note 16).
All other pension costs are allocated to unrestricted funds.|
_**7.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that altough the scheme is accounted for as a defined contribution** N/A **plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit** N/A **and the implications, if any, for the reporting charity**
_**7.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities'** N/A **obligations under the terms and conditions of the multi-employer plan**
**Section C Notes to the accounts (cont)**
## **Note 8 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **8.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
||||**£**|**£**|
|Grants to supportmissionactivities|3,872|35|-|3,907|
|Adhoc support tovunerableindividuals|-|177|-|177|
||||||
|**_Total_**|**3,872**|**212**|**-**|**4,084**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **8.2 Grants made to institutions**
|**8.2 Grants made to institutions**|**8.2 Grants made to institutions**|||
|---|---|---|---|
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**|
|Grace Baptist Mission|Donations to Fund Work||3,572|
|Central Eurasian Partners|Donations to Fund Work||300|
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**3,872**|
||||-|
||||3,872|
**Section C Notes to the accounts (cont)**
## **Note 9 Tangible fixed assets**
_**Please complete this note if the charity has any tangible fixed assets**_
## **9.1 Cost or valuation**
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Freehold land**
**& buildings**
**£**|**Other land**
**&**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||625,000|-|-|44,851|669,851|
||-|-|-|60,662|60,662|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||625,000|-|-|105,513|730,513|
## **9.2 Depreciation and impairments**
|****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the end of
the year
**9.3 Net book value**|Not
depreciated
(see below)|||SL||Straight Line
("SL") or
Reducing
Balance ("RB")|
|---|---|---|---|---|---|---|
||
N/A|||See below|||
||- - - 9,176 9,176
- - - - -
- - - 10,800 10,800
- - - - -
- - - - -
- - - 19,977 19,977
625,000 - - 35,675 660,675
625,000 - - 85,536 710,536||||||
||625,000|-|-|35,675|660,675||
||625,000|-|-|85,536|710,536||
## **Depreciation Policies**
Freehold land and buildings are not depreciated as they are subject to an ongoing programme of repair and maintenance with the aim of keeping them in good condition, and thus maintaining their value. Given the estimated residual value of the buildings and their anticipated lives, a depreciation charge would be immaterial to these financial statements. The carrying value has been considered and no provision for impairment is considered necessary.
Fixtures, Fittings and Equipment are depreciated on a straight line basis over the following lives: - Church Fixtures and Fittings 10 years
- Church PA & Livestream Equipment 5 years
- Other IT Equipment including Computers 3 years - Other Moveable Equipment 5 years
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
**Section C Notes to the accounts (cont)**
## **Note 9 Tangible fixed assets (cont)**
## **9.4 Impairment**
|**9.4 Impairment**||
|---|---|
|**9.5 Revaluation**
**_Please provide a description of the events and circumstances that led to the_**
**_recognition or reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
**_the carrying amount that would have been recognised had the assets been carried_**
**_under the cost model._**|N/A|
|||
||N/A|
||N/A|
||N/A|
||N/A|
## **9.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used.**_
_**(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.**_
_**(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
Nil £3,391 Book value of the church flat of £170,000 is security for the associated mortgage and the book value of the church premises of £455,000 is security for an £80,000 loan facility provided by a church member.
## **Note 10 Debtors and prepayments**
|**_Please complete this note if the charity has any debtors_**
**_or prepayments._**
**10.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||49,787|90,589|
||-|-|
||49,787|90,589|
_**Please complete 10.2 where a material debtor is recoverable more than a year after the reporting date.**_ **10.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
**Section C Notes to the accounts (cont)**
## **Note 11 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **11.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|25|-|-|
||1,638|1,092|80,399|82,327|
||-|-|-|-|
||-|-|-|-|
||4,960|27,431|-|-|
||-|367|-|-|
||8,263|13,696|53,514|61,151|
||14,861|42,610|133,913|143,478|
## **11.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
## _**Please explain the reasons why income is deferred.**_
In the year ended 31 August 2023, £40,000 was received from church members in the form of interest free loans to assist with the purchase of the church building in January 2023. These were initially recorded as Other creditors. During both the current and the prior year £20,000 of these loans were waived and converted to gifts which have been recognised within 'Donations and legacies' in the SOFA. As a result no outstanding interest free loan amounts now remain.
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||20,000|20,000|
||-|20,000|
||(20,000)|(20,000)|
||
-|
20,000|
**Section C Notes to the accounts (cont)**
## **Note 12 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **12.1 Please provide:**
**- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting** N/A **payments; - an indication of the uncertainties about the amount or** N/A **timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that** N/A **expected reimbursement.**
## **12.2 Movements in recognised provisions and funding commitment during the period**
**----- Start of picture text -----**
This year Last year
£ £
- -
Balance at the start of the reporting period
- -
Amounts added in current period
- -
Amounts charged against the provision in the current period
- -
Unused amounts reversed during the period
Balance at the end of the reporting period - -
**----- End of picture text -----**
**12.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).**
**12.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
N/A N/A
**Section C Notes to the accounts (cont)**
## **Note 13 Other disclosures for debtors, creditors and other basic financial instruments**
**13.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**13.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
Financial Instruments include: - A £85,000 commercial mortgage payable in fixed instalments, the term of which expires in July 2047. The interest rate, which is 3.2% over base rate, was 4.5% at the point that the facility was drawn down in August 2022. During the current year the interest rate on the mortgage has steadily fallen from its peak of 8.45% at August 2024 down to 7.45%. The interest rate has continued to fall subsequent to the year end and is currently 6.95%. - An £80,000 fixed interest term loan from a church member payable in instalments over 10 years. The interest rate on the loan is 2.3%.
Other financial instruments comprise: - Short term debtors due from HMRC for Gift Aid - Cash held at the bank in current or deposit accounts The £80,000 fixed interest term loan is secured on the church building and the commercial mortgage is secured on the church flat (see note 9).
## **Note 14 Cash at bank and in hand**
|**Other**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||90,383|42,612|
||-|-|
||90,383|42,612|
## **Note 15 Fair value of assets and liabilities**
**15.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
For debtors from HMRC credit risk is considered negligible. Sufficient cash reserves are held to meet known liabilities and for a level of contingency associated with fluctuating future payments.
**15.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
N/A
**Section C Notes to the accounts (cont)**
## **Note 16 Charity funds**
## **16.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Fund names**|**Type PE, EE R**
**or U ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|Church Refurbishment|R|For church building refurbishment and fit out|28,023|72,955|(863)|(60,662)|-|39,453|
|Missionary Gifts-Specific|R|Gifts from individuals to pass onto other organisations|-|-|-|-|-|-|
|Missionary Gifts-General|U|For grants to mission organisations|225|-|-|-|-|225|
|Other Gifts-Specific|R|Gifts to pass onto other individuals|-|850|(850)|-|-|-|
|General|U|All other expenditure|579,540|142,146|(120,093)|60,662|-|662,254|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||607,788|215,951|(121,806)|-|-|701,932|
## **Section C Notes to the accounts (cont)**
## **Note 16 Charity funds (cont)**
## **16.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Fund names**|**Type PE, EE R**
**or U ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|Youth and Children's Worker / Ministry
Trainee|R|For expenditure on specific staff roles|-|2,808|(23,158)|20,350|-|-|
|Church Building|R|For purchase of a church building|-|-|(312)|312.00|-|-|
|Church Refurbishment|R|For church building refurbishment and fit out|21,783|29,263|-|(23,022)|-|28,023|
|Missionary Gifts-Specific|R|Gifts from individuals to pass onto other organisations|-|-|-|-|-|-|
|Missionary Gifts-General|U|For grants to mission organisations|140|85|-|-|-|225|
|Other Gifts-Specific|R|Gifts to pass onto other individuals|-|485|(485)|-|-|-|
|General|U|All other expenditure|558,179|111,088|-92,087|2,360|-|579,540|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||580,101|143,728|(116,041)|-|-|607,788|
## **Section C Notes to the accounts (cont)**
## **Note 16 Charity funds (cont)**
## **16.3 Transfers between funds**
||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds|Transfers from restricted to unrestricted funds represent where income restricted in its use
has been used to purchase tangible assets.
- The £60,662 transfer in the current year relates to fixtures, fittings and equipment purchased
together with refurbishment work undertaken to date on the church building. The equivalent
transfer in the prior year was £22,710.
Transfers from unrestricted to restricted funds represent the excess spending over and above
the remaining balance on the relevant restricted fund.
- There were no such transfers in current year however in the prior year there was a transfer
of £20,350 which related to excess spending on the Youth and Childrens Worker over and
above gifts and grants received.||
|Between endowment and
restricted funds|N/A||
|Between endowment and
unrestricted funds|N/A||
||||
## **16.4 Designated funds**
|**16.4 Designated funds**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|Missionary Giving
(Missionary Gifts - General
fund)|This is to be used for ad-hoc missionary giving and represents a combination
of unspent amounts designated for missionary giving together with general
gifts from church members towards mission and / or local needs.|£225|
||||
||||
||||
||||
||||
**Section C Notes to the accounts (cont)**
## **Note 17 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **17.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**This year**||||**Last year**|
|||**Remuneration**
|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
||||||||
||||||||
_**Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **17.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
|**No trustee expenses have been incurred (True or False)**||**TRUE**|
|---|---|---|
||||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify):**|||
||||
|**TOTAL**|||
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **17.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**FALSE (see note 18)**|**FALSE (see note 18)**|
|---|---|---|---|---|---|---|---|
|||||||||
|**Name of the trustee or**
**related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**|
||||**£**|**£**|**£**||**£**|
|||||||||
|||||||||
|||||||||
|||||||||
|**_For any related party, please provide details of any guarantees_**
**_given or received._**
**_In relation to the transactions above, please provide the terms_**
**_and conditions, including any security and the nature of any_**
**_payment (consideration) to be provided in settlement._**||||||||
||||N/A|||||
|||||||||
||||N/A|||||
**Section C Notes to the accounts (cont)**
## **Note 18 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
## **Related party transactions (Note 17)**
Up until 3 July 2025, Reuben Mann, who is a trustee, received payments for his services as pastor to the church and the work that his wife undertook enabling and supporting his ministry. From 4 July 2025, Reuben Mann was employed as pastor to the church and received a contractual salary. The total of all of these payments, none of which are in relation to Reuben's role as trustee, amounted to £41,978 in the year (£39,416 for the prior year).
The charity also contributed £4,973 (£3,787 for the prior year) towards a pension for him which included £857 of underpayments of pension contributions from previous years.
An additional £336 of pension contributions is due to be paid in 2025/26 and has been included in liabilities. This relates to a £84 underpayment from the current year and £252 from prior years.
Reuben was also paid mileage expenses at 45p per mile amounting to £548 (£503 for the prior year).
The remaining £614 of his expenses in the current year includes reimbursement for his attendance at various conferences and the purchase of books. The equivalent amounts in the prior year amounted to £1,189.
Trustee Caroline Iliffe's sister is a beneficiary of the grants paid to by the church to Grace Baptist Mission, which amounted to £3,572 during the current year. The equivalent amount in the prior year was £3,322.