Brfxham Community Church
Unaudited Flnanclal Statements
Year to 31 December 2023
Company Registratlon Number 09660899
Charity RegiStratSon Number 1163200

Brixham Community Church
Financial Statements
Year to 31 December 2023
Contents
Page
Trustees, Report
Independent Examinerfs Report
Slalemenl of Financial Activities
Balance Sheet
Notes to the Financial Statements

Brixham Community Church
Trustees, Report
Year to 31 De￿mber 2023
The trustees. are also the directors for the purposes of company law present tr¢eir report and the
unaudited financial statements of the charitable company for the year lo 31 Decembef 2023.
Roforencg and admIn1$tra￿Yè d•tall8
Principal address and reg151ered office
3 Hill Park Close
Brixham
Devon
TQ5 9EX
Bankers
HSBC Bank PIC
Accountsnls and independent examiner
Martin Hobbs Bsc ACA
Francis Clark LLP
Chartered Accountants
Sigma House, Oak View Close
Torquay TQ2 7FF
Trustees during the period
Verity Hyde
Paul Black
Jonathan Petts (resigned 31 December 20231
Mark Geodyear (appointed 21 June 20231
Jennrfer Ward18ppoinled 21 June 20231
Ri¢hard Ward lappoinled 21 June 20231

Brixham Community Church
Trustees, Report continued
Year to 31 December 2023
sta￿8
The charitable company is limited by guarantee, having no share capital. Under the provisions of Section 60
ofthe Companies Act 2006, the company Is entided to omit the word"Limited" from ils narne. The governing
document of the charitable company is 118 Memorandum and Articles ofAssocialion.
Objects and Activities of the Charity
The objects of the church are for the benefit of the public..
Al lo advance the Christian faith in accordance w(th the statement in such ways and in such parts of the
United Kingdom or the world as the Church Council from time to time may think fit.,
Bl lo relieve $i¢kness and financial hardship and to promote and preserve good health by the provision of
funds, goods or services of any kind including through the provision of counselling and support in such parts
of the United Kingdom or the worfd a5 the Church Council from time lo time may think fil., arid
ci to advance education in such ways and in such parts of the United Kingdom or the worfd as the Church
Council from lime lo lime may think fil.
Sunda Meelin
Sunday meetings have continued wilh the church hiring the Spark Sttjdio on Melherell Avenue, Brixham.
Attendance continues to be on average 45 attendees.
Some incorne from offerings is now gathered al our in-person meetings, bul most give through direct
banking. Meetings continue to be simplified, wtri children's work operating mostly on a crèche-lype basis
with children attending a smaller room in the venue with their parenlslcarers. Some members still choose
lo watch from home via social media.
Team Le
der
In July 2023 the church's Team Leader (Minister) look a month off work on stress leave on the advice of
his GP. Church activities were delegated amongst the two church elders and the trustees. This led to the
trustees offering the Team Leader a sabbatical 8cross September, October and November. Ouring this
lime the trustee5 enabled the Team Leader to access support through visiting a Christian counselling
centre and having a session of prayer counseling. Al the end of the $8bbalical the Team Leader expressed
his (jes1￿ to resign from his posrtion and his resignabon was accepted by the trustees.
ounsellin
Durin9 2023 there have been several requests from both within the church and from outside of the church
for access lo ¢oiJnselling. The trustees were able to agree funding lo enable counselling lo be accessed
from an appropriate outside organisalion.
mall Grou
Several small group5 have been meeting weekly or fortnighuy in people's homes to read the Bible, pray and
share fellowship. Thi5 has strengthened relationships. provided support for daily needs and helped people
lo grow In their faith. Small group leaders have mel with members of the leadership team several limes
through the year for pastoral support and to pray lor the different needs of the groups.
Preachin
BCC benefits from a number of gifted speakers. Vlhile the Team Leader (Minister) continued lo preach more
messages than any other individual, members have benefited from the variety offered by different styles and
personalities of around hall a dozen preachers.

Brixham Community Church
Trustees, Report continued
Year lo 31 December 2023
cial Activi
Everyone al BCC is encouraged to engage in a wide and varied social calendar that helps build friendship
and a caring and supportive community. In Augus12023 and December 2023 the Sunday services were
planned and led by the various small groups. Church mernbers were also encouraged to plan and attend
social gatherings during the summer. Church members were encouraged lo invite friends, family and
neighbours to these events. On Christmas Eve the church Sunday service had a church lunch together and
members of the church mel on the moming of New Years Eve at the Bery Head Hotel for food and
fellowship. There were also opportunities for the men of BCC to meet including a men's BBQ and a breakfast
al a local cate.
mmuni
En
ement
Because of the faith they share, many members of the church have involved themselves in other charitable
events. This has been encouraged by the leadership of the church who champion those who reach out lo
the local community. Some examples include the Haven, Torbay, who work with the homeless, Torbay
Winter Night Shelter. YES 8rixham. and the Front Room Café.
The emphasis on ¢hurch members engaging with their neighbourg has continued as wf(h previous years.
Workin
r church
Two Iruslees have regularfy mel with leaders from the Baplisl, Melhodisl and Anglican
Churches for prayer. fellowship and idea sharing.
During street evangelism members of BCC have joined with others from churches in Torbay to $ing, speak
with people, pray as requested and share the Gospel message.
Members ol BCC have also been attending an early morning prayer meeting, which meets al different
churches across South Devon each week. This has led to many friendships with other Christians across
Torbay.
The Work of Torbay Unf(ed encouraged BCC members to join in prayer for people across Torbay during the
month of December and lo attend a cros5-church event celebrating Christmas with guest 5peak8r J John.
as Missions
A number ofmemb&rs 5UPPOrt children in developing counlrios through the charity, Compassion. A children's
home in Kenya and a church in India receive regular financial support. Other charities le.g. Brixham food
bank. World Of Worth www.wowuk.orgl were supported because they loo have congruent aims and
objecb'ves, thus allowing 8CC's impact lo widen. BCC has also supported True Hope Ukraine, 8 charity for
orphan children to break the cycle of abandonment and support them at each stage of their life. They have
also been providing relief lo people who have had lo flee their homes because of the war in Ukraine. In
August 2023 il was agreed by the Iruslees and church membership to fund a child survival unit in Rwanda
through the charity Compassion.
Achlgv¢mènts and perfornianco
The above sections illustrate the difference BCC makes lo 8rixham and beyond. By encouraging social
connection, people have continued to support each other in friendships meeting outside of church organised
events. People have been able to not only find fellowship bul an opportunity to discuss life questions and
hear different opinions. Sunday meetings remain the main focus of the church activity where everyone comes
together. Here both the music and the message build an atmosphere of faith and hope. Frorn all these
benefits, the ripple effects go out as those encouraged in the faith Contribute in the community. hèlping those
who do not belong lo the church. whether they are a homeless person or someone needing a listening ear.
BCC'S support of overseas missions has widened the church's impact and al50 raised awareness of a wider
wodd and provided perspe¢tSve to members.
The Trustees have had due regard lo the Chafity Commission's guidance on public beneff( in deciding which
aclivf(iey the Charity should undertake.

Brixham Community Church
Trustees, Report continued
Year lo 31 December 2023
Structurol govarnance and managèment
The company was incorporated 25 June 2015 and was domiant until 1 Jan 2020 when all the assets ol the
Old Charity were transferred lo the Charitable company.
Trustees are appointed to the board by recommendation of the Church Counal and mutual agreement ol
the existing trustees.
Financial roviow
The charity has remained financially viable during 2023 through the gNing of its regular supporters and the
careful managing ol resources.
During the year ended 31 December 2023 the charity recorded total income of £60,216 and expenditure of
£67,776 resultin9 in nel expenditure of £7.550 resulting in the charity's balance sheet shows a total credit in
fund5 of £946,051 as al 31 December 2023.
Reserve$
The ¢harily has a total savings 81 the end of December 2023 of £413,397, of which the trustees have
instructed the t￿aSUrer lo relain a modest level of reserves1£15,8701 as a contingency fund against future
demands on the charity's resources Ibased on three month's running coslsl. A subslanlial amount ol the
remaining figure is planned lo be ulilised for a future building proje¢l. as well as meeting the ongoing objects
and activities of the charity.
Statement of Trustees. Rgsponsibilities
The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance
with applicable law and United Kingdom Accounting Stsndard5 (United Kingdom Generally Accepted
Accounting Praclicel.
The law applicable lo charities in England and Wales requires the Trustees to prepare financial statements
for each financial year which give a true and fair view of the stale of affairs of the charity and of the incoming
resources and application of resources ol the charty for that period. In preparing these financial stalemenls,
the trustees are required lo..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP..
rnake judgments and estimates that are reasonable and prudent.,
slate whether applicable accounting standards have been followed. subject to any material departures
disclosed and explained in the financial stalemenls., and
prepare the financial statements on the going concern basis unless it 15 inappropriate to presume that
the Charity will continue in business.
The IrLJStees a￿ responsible for keeping proper accounting records that disclose with reasonable accuracy
al any time the financial position of the charity and enable them lo ensure that the financial statements
¢Dmply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the
provisions of the trust deed. They are also responsible lor safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small Company Provisions
This report has been prepared in accordance with the special provisions for small companies under Part 15
of the Companies Act 2006.

Brixham Community Church
Truslees, Report conts"nuÈd
Year to 31 December 2023
Signed on behalf of the Tnjstees
Paul Black
Trustee
Date..
lo"Q z k/É(la 1o2W

Brixham Community Church
Independenl Examinerfs Report to the Trustees
Year to 31 December 2023
I report to the charity trustees on my examination of the accounts of the charitable company for the year lo
31 December 2023
Respon5ibilitios and basls of roport
As the charrtable company's tTuslees of the Company land also its directors for the purposes of company
lawl you are responsible for the preparation of the accounts in accordance wth the requirements of the
Companies Act 20061.ihe 2006 Act").
Having satiSf￿d myself that the accounts of the charrtable company are not required lo be audited under
Part 16 of the 2008 Act and are eligible fof independent examination, I report in respect of my examination
of your charity's accounts as carried out under section 145 of the Chanlies Act 2011 I'lhe 2011 Act'l. In
carrying o*Jt my examination I have followed the Directions given by the Charity Commission under section
145{51 {bl of the 2011 Act.
Independfrnt examingr's statsment
I have completed my examination. I confirm that no matters have come lo my attention in connection with
the examination giving me cause to believe..
accounting records were not kept in respect of the Company as required by secbon 386 of the 2006
Act., or
2. the 8¢coun15 do not accord with those records., or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other
than any requiiemenl that the accounts give a 'lwe and fair view, which ig not a matter considered
as part of an indepenllenl examination", or
4. the accounts have not been prepared in accordance wth the methods and principles of the
Stalemer*t of Recommended Practice for accounting and reporting by charities applicable lo
charities preparing their accounts in ac¢ordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS 102}.
I have no concerns and have come a¢ross no other matters in connection with the examination to which
attention should be drawn in thi5 report in order lo enable a proper underst8nding of the a¢¢ounls to b&
reached.
Martln Hobbs BSC ACA
Francis Clark LLP
Chartered Accountants
Sigrna House
Oak View Close
Edginswell Park
Torquay
T02 7FF
Dale..

Brixham Community Church
Statement of Financial Activities (incorporating an Income and Expenditure Account}
Year to 31 December 2023
Unrestrlctsd Rgstrictod
Funds
Funds
Totsl Unrestricted Ro$tricted
2023
Funds
Fund$
Total
2022
Income from:
Collections
Gift Aid
nleresl
Donations and legacies
38,905
,121
9.690
3.500
42,405
8,121
9,690
44,422
7,186
567
333,612
44,422
7,186
567
333,612
Total
56,716
3.500
60,216
385,787
385,787
Expenditure on:
Church activities
23,499
Wages and salaries
40.963
Administrative expenses
3,388
Bank charges and loan interest 17.9581
Other expenses
2.499
5,375
28,874
40.963
3.388
17,9581
2.499
12,103
37,343
3,098
148
3,704
12.103
37.343
3.098
148
3,704
Total
62,391
5,375
67.766
56.396
56,396
Not loxpgndlturey Incom8
15.6751
11,8751
{7.5501
329,391
329,391
Transfers
11,875}
1,875
Total funds broL*ght forward 953,601
953,601
624,210
624,210
Total funds caffied forward 946,051
946,051
953,601
953,601
All of the above results are derived from continuing aclivilies. All gains and losses recognised in the year
are included above.

Brixham Community Church
Balance Sheet
31 December 2023
Notss
31 Decembèr
2023
31 December
2022
Fixed Assets
Tangible assets
508,401
508,401
Current assets
Debtors
Cash al bank and in hand
492
441,917
457,041
442,409
457,041
LiabilltI9$
Cred((ors falling due wrf(hin one year
14.7591
111,841}
Net Currant Assots
437.650
445,200
Totsl assèts less current liabilitios
946,051
953,601
Unrestricted funds
946,051
953,601
Total funds
946,051
953,601
The directors are satisfied that the company is entitled lo exemption from the provisions of the Companies
Act 2006 (the A¢ll relating lo the auclil of the financial statements for the year by virtue of section 477. and
that no member or members have requested an audit pursuant lo section 476 of the Act.
The directors acknowledge their responsibilities for..
lil ensuring that the company keeps adequate accounting records which comply with section 386 of the
A¢1, and
lill preparing financial statements which give a true and fair view of the stsle of affairs of the company as
al the end of the financial year and of ils profil or loss for the fi'nancial year in a¢¢ordance with the
requirements of Sections 394 and 395, and which otherwise comply with the requirements of the Act
relating to financial slalements, so far as is applicable lo the company.
These financial statements have been prepared in accordance wlh the special provisions for small
companies under Part 15 of the Companies Act.
These financial statements were approved and signed by the trustees and aulh0ri5ed for issue
, 20.-..U.q.-..aoW.F. ., and a￿ signed on their behalfby..
Paul Black
Director
Company Registration Number.. 09660899

Brixham Communlty Church
Notes to the Financial Statements
Year to 31 December 2023
Go￿la1 informatlon
The charity is a company limited by guarantee and has no share capital. In the event of a winding-up,
the liability of the members is limi(ed to £1 each. The Charity is incorporated in England and Wales.
The address of ts reglstered office is.. 3 Hill Park Close. Brixham, England, TQ5 9EX.
A¢¢ounting Policias
Bas18 of accounting
The principal accounting poli￿eS adopt￿, jltdgemenls and key sources of eslimabon uncertainty in the
p￿paratiOn of the financial stslements are as follows..
al Basi$ of proparatlon of financlal statements and assessment of golng ¢on¢grn
The financtal statements have been prepared under the historical co81 convention and in accordance
with Accounting and Reporting by Charilie5.' Statement of Recommended Practice applicable lo
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191- ICharili&g SORP IFRS 10211, the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the
Companies Act 2006.
Brixham Community Church meets the defin￿'on of a public benefrt entity under FRS 102. Assets anil
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the
relevant accounting policy notes.
The functional and presenlalional ￿rrencY of these financial $tstements is slerting.
The Iruslees consider that there are no material uncertainties about the Charity's ability to continue as
a goin9 concern.
bl Incomè
Income is recognised when the charity has entitlement to funds, any performance conditions attached
to the items of income have been mel, it is probable that the income will be received and the amount
can be measured reliably.
Capital grants receivable are credited to the SOFA as they become receivable and are treated as
restricted funds. The depreciation on the assets lo whlch the grants relate is charged against these
funds.
Income is the amount derived from the provision of services and slated after discoun15, Other sales
taxes and nel of val.
cl Fund accountlng
Unrestricted funds a￿ funds available for use at the discretion of the trustees in fvrtherance of the
general objectives of the charity and which have not been designated for other purposes.
Restricted fundy are funds received which are to be used in accordance wlh speafi¢ restrictions
imposed by donors or which have been raised by the charty for particular purposes.
dl Expendltur
Expenditure 18 recognised once there is a legal or ¢on$lructive obligation committing the charity to th8t
expendrture. rf( is probable that Settlement will be required and the amount of the obligation can be
measured reliably. Expenditure includes irrecoverable VAT.

Brlxham Community Church
Notes to the Financial Statements
Year to 31 December 2023
Accounting Poll¢les (continued)
e) Flxed Assets
Fumrture and equipment in the church premises was transferred from the old charity to the Charitable
company on 1 January 2020 at their nel book value al that date. Subsequent additions are included al
cost.
Depr•clation
Depreciation has not been charged on the church premises. See 'criti¢al estimates. below for further
detsils.
fj Flnanclal Instrumonts
Financial instruments are classifEd and accounted for, according to the substance ol the contractual
arrangement, as financial assets, financial liabilities or equity inslrumenls. An equity instrument is
any ¢onlracl that evidences 8 residual interest in the assets of the company after deducting all of ils
liabilities. The company holds the following financial instruments, all of which 8re considered to be basic..
Short lemi debtors and creditors
Cash 8nd bank balances
g) Crfllcal accounting judgernents and souK•8 of key èstimation uncertalnty
In the application of the charity's accounting policies. which are described above, the trustees are
required lo make judgements, estimates 8nd assumptions about the carrying amounts of 8ssels and
liabilities that are not rtsadily apparent from other sources. The eslimales and associated assumptions
are based on historical experience and other factors Ihal are considered lo be relevant. Actual results
may differ from these estimates.
The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are iecognised in the period in which the estimate is revised rf the revision affects only that
period, or in the period of the revision and future periods if the ￿vIsion affec15 both current and future
periods. The follo¥Mng are the critical judgements and estimates that the Iruslee5 have made in the
process of applying the charity's a¢¢ounting polirAes and that have the most signfficant effect on the
amounts recognised in the financial statements.
Crltl¢alJudgements
Key management personnel comprises the trustees.
Criucal e8tlmatss
No depreciation is provided on church premises, as the trustees consider that the residual value ol
the premises 81 the end of their useful life is such that depreciation would be immaterial. The charity
has a poli¢y and practice ol regular maintenance and repair such that these assets are kept to their
previously assessed standard ol perform8n¢e, and the premises are unlikely to suffer from economic
or technological obsolescence. As a result the useful economic life of these premises are expected lo
be very long.
h) DebtorB
Trade and other debtors are recogni$ed al the settlement amount after any trade discount offered.
11 Cash at bank and In hand
Cash at bank and in hand includes cash and short term highly liquid investments wlh a short maturity
of three months or less.
10

Brixham Communlty chU￿h
Notes to the Financial Statements
Year lo 31 December 2023
Accounting Pollcles (¢ontlnu0d)
J) Llabllltle8 and provisions
Liabilrties are recognised when the￿ is an obligation al the balance sheet dale as a result of a past
event, il 1$ probable that a Irangfer of economic benefit will be required in settlement, and the amount
of the settlement can be eslimaled reliably. Liabilities are recognised al the amount that the charity
anticipates il wll pay to settle the debt or the amount il has received as advanced payments for the
goods or seryices it musl provide.
Incorne from donation5 and legacles
In 2023 the donations and legacies income included £nil12022- £333,612) from the sale of a Propety
left in a lega¢y lo the charity resulting in a significant increase in funds.
Net incomollexpenditurn)
Nel incomellexpenditure) is slated 8ftei charging..
2023
2022
Independent examinerfs fees..
For independent examin81ion
For other accountsncy servi￿$
600
1,590
550
1.310
2.190
1,660
staff ¢08ts
2023
2022
Wages and salaries
Social security costs
Pension contributions for one employee
38.599
27,499
7,711
2,133
40,963
37,343
The charity employed an average of one member of staff during the yeai {2022- one).
During the year, remuner*ion totalling £40,963 {2022 - £37,343) including contributions lo a money
purchase pension scheme, was paid to one 12022
onel Iruslee under the authority given in the
charity's constrtulion.
No employee received remuneration in excess of £60.00012022- £60.000}.
During the year, no expenses were reimbuised to any trustee12022 - £Nill.

Brlxham Community Church
Notes lo the Financial Statements
Year lo 31 December 2023
Tanglblo fix￿ assèts
Fr&&hold
Proporty
Totsl
Cost
At 1 January 2023
508.401
508,401
At 31 ￿¢0mber 2023
508,401
508,401
0opr6clation
Al 1 January 2023
At 31 Decefflber 2023
Nel book value
At 31 DeCom￿r 2022 and 2023
01
501401
btors
2023
2022
Girt Aid
492
492
CredltOY8: amounts falling due wlhin one year
2023
2022
A¢¢ruals
4,759
11,841
4,759
11,841
Included within accruals is £nil in relation lo interest payable on10ons12022 - £8,101). During the year
£8,101 of promissory loan interest h88 been written off.
Rolatad party transactions
Durlng the yeai gifts lotalling £3,500 were collected by the Charity and then passed on to tt)e daughter
of a Trustee, for her charitable trip to Australia. The lolal amount paid to herwa5 £5,375, which included
a donation from the Charrty. These amounts are included in the Statement of Financial Activities as
income and charitable expenditure, respectively.
12

Brlxham Community Church
Notes lo the Financial Slalements
Year to 31 December 2023
10 Analy¥ls of movem•nt In fund8
Balanc& at
1 January
2023
Balance al
31 Decembor
2023
Incomlng Resources
resources
ex￿nd
General funds
953.601
56,441
{63,991)
946.051
953,601
56,441
163,991}
946.051
Comparatlve Infomiatlon in r•8pect of the pr8c8dlng pgriod Is as follows:
Balancè
at1
J*nuary
2022
Balance at
31 Decembar
2022
Incoming Resources
resour¢è8
expendèd
General funds
624,210
385.787
156,3961
953,601
624,210
385.787
156,3961
953,601
13