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 pray*r,
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 secl*ons 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.
Rese￿e5
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 ac￿rd 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 de￿Ved from continuing activities. Al gains and 1088es recognised In the year
are Inc￿lded 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 othe￿ise 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 RecOm￿ended 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, acCor￿1ng 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
Dep￿satIon
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 preVio￿S 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