Brixham Communlty Church Unaudited Financlal Statements Year to 31 December 2024 Company Registration Number 09660899 Charity Rggi$tration Number 1163200
Brlxham Communfty Church Financial Statémenls Year to 31 December 2024 Contents Pa98 Trustee$. Report Independent Examiner's Report Statement of Flnancial Activities Balance Sheet Notes to the Financial Statements
Brfxham Community Church Trustees, Rèport Year lo 31 December 2024 The trustees, who are also the diie¢tors for the purposes of Company law present thelr report and the unaudited financial statements of the oharilable company for the year lo 31 December 2024. Reference and administrativo details Principal address and registered office 3 Hill Park Close Brixham Devon TQS 9EX Bankers HSBC Bank PIC Accountants and independent examiner Martin Hobbs BS¢ ACA Francis Clark LLP Chartered Accountants Slgma House, Oak View Clos& Torquay TQ2 7FF TnJstees Paul Black Mark Goodyear Verity Hyde (resigned 30 June 20251 Jennifer Ward Richard Ward Robert Hyde lappolnted 2 July 2025) David Petts {appointed 2 July 20251
Brlxham Communlty Church Trustèès, Report continued Yèar to 31 December 2024 stst115 The charitable company is limited by guafanlee, having no sharè capkal. Under the provlsion8 of Section 60 ofthe Companies A¢t 2006, the company is enllued to omtt the word "Limite(r from ils name. The governing document of the charitable company is its Memorandum and Artides of Association. Objects and Activities of the Charity The objects of the church are for the benefit of the public.. Al to advance the Christian fa¢th in aocordance with the statement in such ways and in such paris of the United Kingdom or the world as the Church Council from time to time may think fit: Bl to relieve sickness and fjnancial hardship and to promote and preserve good heatth by the provision of fijnds, goods or services of any kind including through the provision of counselling and support in such parts of the United Kingdom or the world as the Church Council from lime to time may think fil.. and C) to advance edu¢atlon in such ways and In such parts of the United Kingdom or the world as the Chureh Council from time to time may think fiL Sunday meetings have continued wth the church hiring the Spalk Sttjdio on Metherell Avenue, Brixham until 06110124 where we re-located to Brixham College. Hlgher Ranscombe Road, Brfjxham. Attendanoe is on average 55 attendees. Our income comes from offering8 glven at our meekn'ngs on Sunday morning8 and also through dwect banking. OUT meetings on Sunday's are for th6 adult congr&gation and also includes ¢hildren's work. am Lea The Church Leadership Team 1$ ¢omprised of Ihose who are Elders who form the board of Directors of the compony. sellin During 2024 there have been sever81 requests from wlthin the church for acce88 to counselling. The Trustees wefe able to agree knnding to enable counselling to be a¢¢e8sed from an appropriate outside organisation. Several small groups have been meets'ng weekly in people's homes lo read the Bible. pray and share fellowship. This has strengthened relationships, provided support for daily needs and helped people lo grow in their faith. Preachin Team BCC benefits from a number of gifted speakers. There are 4 regular preachers from wlthin the Church Leadership and Trustees. but members havè also benefited from the variety offered by different styles and personalFtes of around haff a dozen visiting preachers. ctivi Everyone at BCC 18 encouraged to engage in a wide and varled social calendar that helps build friendship and a caring and supportive communty. Church members were also encourageil to plan and attend social gatherings during the summer. Church membeis were encouraged to invite friends, famify and neighbours to these events. membe of the church met on the Sunday morning betsveen Chiisthas and New Year at
Brlxham Communlty Church Truste8s' Report conb'nued Year to 31 D8c8mber 2024 the Berry Head Hotel for food and fellowship. There were also Several Church coffee mornings throughout the year and also opportunities for the men of BCC lo meet in¢luding a men's BBQ and a breakfast at a local cafe. mmuni Because ofthe faith we share, many members of the Church have involved themselves in other chaTltable events. This has been encouraged by the leadership of the church vtho champion those who reach out lo the local community. Some examples include the Haven, Torbay, who work with the homeless, YES Brixham, and the Front Room Café. The Church regularly gives financial support to the Haven, Lynx Christian Youth Trust and ICE Torbay, working wthin Primary schools. We have also started an after-school children's club with the support of a paid children's worker for I day week. Wight Kid's club funs every week, with the help of Church members, in term time for 5-11 year olds, in the Chfistian Community Centre, Fore Street, Brixham. The Church was also involved in a national, evangelistic campaign called fry praylng. vthl¢h encouraged Church membeTS to give a prayer booklet to their neighbours and wider community- Thi$ also initiated a Church monthly prayer meeting to pray for our town. The emphasis on Church members engaging wth their neighbour8 has continued as with prevlous year8. Worknn with other churches Two trustees have regularfy met wth leaders from the Baptist, Methodlst and Anglican Churches for prayr, fellowship and Idea sharing. During street evangelism membefs of BCC have joined wth olhers from churches in Torbay to Sing, Speak wth people, play as requested and share the Gospel message. Members of BCC have also been attending an early morning prayeT meeting, which meet8 at different ¢hurches a¢ros8 South Devon each week. This has led lo many friendshlp8 with other Christians acr088 Torbay. erseas Anumber of members support children in developing countries through the charity, Compassion. A children's home in Kenya, a church in India and 'World of woth. {www.wowuk.orgl also receive regular financial support from Church members. BCC has a150 SUPPOrted True Hope Ukrairle, a charity for orphan children to break the cycle of abandonment and support them at ea¢h 8tage of their life. They have also been providlng ielieflo people who have had to flee their homes because of the war in Ukraine. The Church has also recenlly stsrted to financialty support a missionary in Austria too. AGhievomonts and porfommn The above seclons illustrate the th'fference BCC makes lo Brixham and beyond. By encouraging social ¢onneclion, people have continued lo support ea¢h other in friendships meeting outside of Church owganised events. People have been able to not only ffind fellowship but an opportunity to discuss life questions and heal different opinions. Sunday meetings remain the main focus of the Church aolivity where everyone comes together. Here both the music and the message build an atmosphere of faith and hope. Ffom all these benefits, the ripple effects go out as thr)$e encouraged in the faith contribute in the Qommunity, helping those who do not belong to the Chur¢h, vA)ether they are a homeless person or someone needing a Irstening ear. BCC'S support of overseas missions has widened the Church's impact antl also raised awareness of a wder world and provided perspective to members. The Trustees have had due regard to the Charity Commission's guidance on public bersefit in decldino which activities the Charity should undertake. Structure¥ governance and manayemgnt The company was rncorporated 25 June 2015 and was dormant until l Jan 2020 when all the assets of the Old Charity were transferred to the Charitable company. Twstees are appointed lo the board by the Leadership Team and ratified by the Church members.
Brlxham Community Church Trustees, Report contr'nued Year to 31 December 2024 Flnancial review The charity ha8 remained financially viable during 2024 through the giving of its regular supporters and the carefvl managing of resources. During the year ended 31 December 2024 the charity recorded total income of £52,132 and expenditure of £52,452 resulting in net expenditure of £320. At the reporting dale, the charity'8 balance sheet shows a lotsl credit in fijnds of £945.731 as at 31 December 2024. Resee5 The charity has a total savings al the end of December 2024 of £434,185, of which the trustees have instructed the treasurer to retain a modest level of r&serves1£15,87018s a contingerTrcy fund against fijture demands on the charity's resources (based on three month's running costs). A substantial amount of the remaining figure is planned to be utilised lor a future building project, as well as meeting the ongoing objects and activities of the charity. Statement of Trustee5' Responsibilities The trustees are responsible for preparing the T¥ustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Genefally Accepted Accountlng Practlcel. The law applicable to charities in England and Wales requires the Tfustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the ¢harity and of the incorTring resources and applica*'on of resources of the chaiity for that period. In prepaTing these financial statements, the trustees are required to.. select suitsble accounting policies and then apply them ¢onslstently', observe Ihe methods and principles in the Charities SORP., make judgments and estimates that are reasonable and prudent., stale whether applicable accounting standards have boen followed. 8uble¢t to any material departures disclosed and explained in the financial ststements., and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity wll Continue in business. The trustees are responsible for keeplng proper accounting records that disdose wth reasonable accuracy at any time the financial position of the charity and enable them to ensure that Ihe financial statements ¢ompty wth the Charities Act 2011, the Charities {A¢counts and Reports) Regulations 2008 and the provisions ofthe trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and delectlofi of fraud and other irregularities. Small Company Provisions This report has been prepared in accordance wth the special provisions for sm811 oompanies under Part 15 of the Companies Act 2006. Sianed on behalf of the Trustees Paul Black, Trustee Dale..11 sep.tember 2025
Brfxham Communlty Church Independent Examinerfs Report to the Trustees Year lo 31 December 2024 I report to the charty trustees on my examination of the accounts of the tharilable company for the year to 31 December 2024 Resp¢)n51bllltles and basis of Trport As the charitable company's trustees of the Company land also its directors foT the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies A¢t 20061'lhe 2006 Acf). Having sati8fied myself that the ac¢ounts of the charitable company are not required to be audited under Part 16 of the 2006 Act arFd are eligible for Independent examination. I report in respect of my examination of your charity's accounts as carried out under sectton 145 of the Charities Act 2011 {'the 2011 Act.). In carrying out my examination I have followed the Directions given by the Charity Commlssion under sectton 145{5) Ibl of the 2011 Act. Independent examine$ stalement I havg completed my examination. I confirm that no matters have oome to my ottention in Qonnection with the examination giving me cause to believe.. a¢counlng records were not kept In respect of the Company as required by 8ecllon 386 of the 2006 Act.. or 2. the a¢coun18 do not acrd vAih those record8. or 3. the accounts do not comply wth the accouriling requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view, whi¢h is not a matter considered as part ol an independent examination., or 4. the a¢counts have not been pYepa¥ed in accordance with the methods and principles of the Statement of Recommended Piactice for accounting and reporting by chariles applicable to ¢haritie$ preparing their accounts in a¢cordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021- I have no concerns and have come across no other matters In connectlon with the examination to whi(* attention should be drawn in this report in order to enable a proper understanding of the accounts to be leached. (L Martin Hobbs BSC ACA Francis Clark LLP Chartered Accountants Sigma House Oak View Close Edginswell Park Torquay TQ2 7FF Date.. 12 sep.tember 2025
Brfxham Communlty Church Statémént of Financial Activities lincorporaling an In¢ome and Expenditure Account) Yéar to 31 December 2024 unrestrict Restricted Funds Funds Totsl Unrestricted R•strithd 2024 Funds Funds Total 2023 Income from.. Collections Gift Aid Interest 34,671 4,801 12,660 34,671 4,801 12,660 38,905 8,121 9,690 3,500 42,405 8,121 9.690 Total 52,132 62,132 56.716 3,500 60,216 Expenditure on: Church activities 30,$81 Wages and salaries 9,740 Administrative expenses 5,186 Bank charges and loan interest 150 Other expenses 6,796 30,681 9,740 5,186 150 6,796 23,499 40.963 3,388 {7,9581 2,499 5,375 28.874 40.963 3,388 17,958} 2,499 Total 62.462 62,452 62,391 5,375 67,766 Net lexpondiiure)l income {3201 {320) (5,6751 (1,8751 17.550) Transfers (1,8751 1,875 Total fund5 brought forward 946,051 946,051 953,601 953.601 Totsl lunds Cairfed fofward 946,731 946,731 946,051 946.051 AJI of the above results are deVed from continuing activities. Al gains and 1088es recognised In the year are Inclded above.
Brfxham Communlty Church Balance Sh88t 31 December 2024 Notes 31 December 2024 31 December 2023 Fixed Assets Tangible assets $08,401 508,401 Current assots Dèbtors Cash at bank and in hand 2,344 437,656 492 441,917 439,999 442,409 Liabilitie$ Creditors falllno due wthin one year (2,669) {4,7591 Not Currenl Assels 437,330 437.650 Total assets less current liabilitios 945,731 946,051 Unrestricted fijnds 945,731 946,051 Total funds 945,731 946,051 The directors are satisfied that the company is entirfed lo exemption from the provlslons of the Companies Act 2006 (the Act) relating to the audit of the financial slatements for the year by virtue of section 477, and that no member or members have reque8ted an audit pursuanl to section 476 of the Act. The director8 a¢knowleilge their responsibilities for: {1) ensuring that the company keeps adequate accountlng record5 which compty with section 386 of the Act, and {iil preparing Inancial statements ¥thi¢h give a true and fair view oflhe stsle of affairs of the company as at the end of the financial year and of its profft or loss for the ffinancial yeaT in accordance wth the requirements of seclions 394 and 395, and which otheise Comply the requiremènts of the Act ielating to financial ststements, so far as is applicable to the company. These financial statements have been prepared in accordance Ihe speclal provlsion$ for small companies under Part 15 of the Companies Act. These ffnancial staternents were approved and signed by the tru$tee$ and authorised for issue on .1.1..September.2Q25., and are signed on their behalf by.. Paul Black Csiiector Company Registration Number: 09660899
Brlxham Community Church Notes to the Financial Statements Year to 31 December 2024 G•n¢ral infomiation The chafity is a Company limited by guarantee and has no share capital. In the event of a winding-up, the liability of the members is limited to £1 each. The Charity is incorporated in England and Wales. The address of ils registered oifi¢e is: 3 Hill Park Close, Brixham, England, TQ5 9EX. Accounting Policies Basis of accounting The principal 8ccounling policies adopted, judgements and key sources of estimation uncertainty In the preparation of the financial stslements are as follows.. a) Basis of preparatton of fmancial statements and assessmgnt of going concern The financial statements have been prepared under the historical cost convention and in accordance wilh Accounting and Reporling by Charilie5.' Statement of RecOmended Practice appli¢able to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191- (Charities SORP IFRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} and the Companies Act 2006. Brlxham Community ChuTch meets the defjnstion of a public benefit entity under FRS 102. Assets and liabilits'es are initsally recognised al historical cost or transaction value unless olherwse slated In the relevant accounting policy notes. The functional and presentational currency of these financial statements is sterling. The trustees consider that there are no malerlal uncertainties about the Charity's ability to continue as going concern. b) Income Income is recognised when the charity has entiuement to funds, any performance conditions attached to the ilems of income have been mel, it is probable that the income will be received and the amount can be measured reliably. Capital grants re¢eivable are credited to the SOFA as they become receNable and are treated as restricted fun(Is. The depreciation on the assets to which the grants relate is charged against these nds. Income is the amount derived from the provision of 8eNl¢e8 and stated after discounts, other sales taxes and net of vat. c) Fund accounting Unrestricted funds are funds available for use al the discretion of the trustees in fvrtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted fijnds are ftjnds received which are to be used in accordance with specific re8tr1cllons imposed by donors or which have been raised by the charty for particular purposes. d> Expenditure Expenditure is recognised once there is a legal or constructive obligation Committing the charity to that expenditure, il is probable that settlement will be required and the amount of the obligation can be ffleasured reliably. Expenditure includes irrecoverable VAT.
Brlxham Communlty Church Notes to the Financial Statements Year to 31 December 2024 Accounting Policies (contlnued) e) Fixed Assets Fumiture and equipment in the church premlses was transferred from the old charty to the Charitable company on 1 January 2020 al their n&t book value at that date. Subsequent additions are included at Cost. Depreciation Depreciation ha8 not been charged on the church premises. See 'critical estimates" below for ffijrther details. Financial in$lNmants Financial instruments are classified and a¢eounted for, acCor1ng to the substance of the contractua arTangement, a5 financial assets, financial liabilities or equSty instruments. An equity instrument is any contract thal evidences a residual interest in the assets of the company after deducting all of ts liabilities. The company hold8 the following financial instruments, all of which are considered to be basic.. Short term debtors and creditors Cash and bank balances g) CritiC41 accounting judgamonts and sources of key estimation uncertainty In the application of the Charity's accounting policies, vthich are described above, the trustees are ¥equired lo make jL¢dgements, estimates and assumptions about the carrying amounts of assets and liabilities Ihal are not readily apparent from other sources. The estirnates and associated assumptions are based on historical experience and other factors that are considered lo be rel&vant. Actual results may differ from these estimates. The estimates and underlying assumpllons are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the perioil in vthich the eslimate is revised if the revision affects only that period, or in the period of the revision and fijlure perFods if the revision aflects both cufrent and ftAbJre periods. The follow¢ng are the critical iudgements and estimates that the Iruslees have made in the process of applying the charity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements. Crftl¢alJudg•ments Key rnanagement personnel comprises the trustees. Critical e5timales No depreciation Is provided on church premises, as the trustees consider that the residual value of the premises at the end of their useful life is such that depre¢iation WOL*ld be immaterial. The charity has a poli¢y and practice of regulai maintenance and repair $u¢h that these assets are kept lo thelr previously assessed standard of performance, and the premises are unlikely to suffer from economic or technological obsolescence. A5 a result the useful economic life of these premises are expected to be very long. h) Debto Trade and other debtor8 are ¥e¢ognised at the setuement amount after any trade discount offered. l) Cash at bank and in hand Cash at bank and in hand includes cash and short term highly liquid investrnents a ¢hort maturity ofthree months or less.
Brixham Communlty Church Notes to the Financial Slalemenls Year to 31 Decembér 2024 2 Accoun*ing Policies (¢ontlnued) jl Liabilities and provisions Liabilities are recognised when there 15 an obligation at the balance sheet date as a result of a past event, it is probable that a transfer ol economic beneffit will be required in settlement, and Ihe amounl of the settlement can be estimated reliably. Liabilities are recognised al the amount that the charity anticipates it will pay to settle the debt Of the amount it has received as advanced payments for the goods or seNices it must provide. Net incomellexpenditurel Net incomellexpenditure) is stated after charging.. 2024 2023 Independent examiner's fees.. For independent examination For other a¢counlancy services 650 1,507 600 1,590 2,157 2,190 Staff costs 2024 2023 Wages and salaries Social security costs Pension contribLrtions for one employee 9,740 38,599 2,364 9,740 40,963 The charity employed an average of one m&mb&r of staff during the year {2023 - one). During the year, remuneration totalling £7,800 12023 £40,963) induding contributions to a money purchase pension scheme. was paid lo one 12023 one) trustee under the authority given in the charity's constitution. No employee received rernunoratson in excess of £60,00012023- none)- During Ihe year, no expenses were reimbursed to any trustse {2023- £Nil}. 10
Brixham Communlty Church Notes to thé Financial Statements Year to 31 Dec6mb8r 2024 Tangible fixad assets Fmehold Property Total Cost At 1 January 2024 508,401 508.401 At 31 Decombar 2024 608,401 508,401 DepsatIon Al 1 January 2024 At 31 December 2024 Net book value At 31 Decomber 2023 and 2024 508,401 508.401 Debtors 2024 2023 Gift Aid Accrued interest income 364 1,980 492 2,344 492 Creditors: amounts falling due within one year 2024 2023 A¢ual$ 2,669 4,759 2,669 4,759 Related party transactions During the year gifts totalling £945 were collected by the Charity and then passed on to formei Trustees. The total amount paid lo them was £2,445, which included a donation from the Charlty- During the preVioS year gifts totalling £3,500 were collected by the Charity and then passed on to the daughter of a Trustee, for her charitsble trip to Australia. The total amount paid to her was £5,375, which induded a dorFation fiom the Charity. These amounts are included in the Statement of Financial Activities as income and charitable expenditure, respectively.
Brlxham Communlty Church Notes to the Financial Statements Year to 31 December 2024 9 Analysis of movement in funds Balance at 1 January 2024 Balance at 31 De¢ember 2024 Incoming Resources re50urca$ 9xp8nded General funds 946.061 62,132 162,4521 945,731 946,051 52,132 152,4521 945,731 Comparattve infom)ation in respect of the preceding period 1$ a$ follows: Balance at 1 January 2023 Balance at 31 December 2023 Ineomlng Resources resources expended General funds 953,601 60,216 167,766) 946,051 953,601 60,216 167,766) 946,051 12