**Charity number: 1167992**
## **GOODNEWS CHURCH, MELKSHAM CIO**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2026**
## **GOODNEWS CHURCH, MELKSHAM CIO**
## **CONTENTS**
||Page|
|---|---|
|**Reference and Administrative Details of the Charity, its Trustees and Advisers**|1|
|**Trustees' Report**|2 - 4|
|**Independent Examiner's Report**|5|
|**Statement of Financial Activities**|6|
|**Balance Sheet**|7|
|**Notes to the Financial Statements**|8 - 14|
**GOODNEWS CHURCH, MELKSHAM CIO**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2026**
## **Trustees**
Myles Pilling Shirley Jenkins Geoffrey Stephen Gale
**Charity registered number**
**number** 1167992 **Principal office** 55 Foundry Close SN12 8FD **Accountants** Kolade Andrew Alli ACMA The ARK Financial Management Consultancy Ltd 10 Gatcombe Gardens West End Hampshire SO18 3NA
Page 1
**GOODNEWS CHURCH, MELKSHAM CIO**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2026**
The Trustees present their annual report together with the financial statements of the Goodnews Church, Melksham CIO for the year 1 April 2025 to 31 March 2026. Objectives:
## **The objectives of the CIO are:**
A. To advance the Christian faith in accordance with the Statement of Beliefs appearing in the Schedule hereto in the County of Wiltshire and in such other parts of the United Kingdom or the world as the Trustees may from time-to-time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the charity.
B. To relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the said location and in such other parts of the United Kingdom or the world as the Trustees may from time-to-time think fit.
C. To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship, or social circumstances with the object of improving their conditions of life.
## Governance
## Nature of governing document:
The Trustees meet regularly with the leaders of the church to review achievements and activities, and to plan strategy. A team of six leaders lead and pastor the church, with no current pastor continuing as a paid employee. John and Sharon Firth stepped down as pastors in April 2025.
The trustees are Myles Pilling, Shirley Jenkins and Geoffrey Gale, who was appointed trustee in October 2024. John Firth stepped down as trustee in June 2025. Steve Knight acts as an advisor to the board.
Nancy Millard stepped down as Treasurer in April 2025. John Firth is the church treasurer but will step down in April 2026 with Geoff Gale taking over.
There is no payroll function at this time.
Shirley Jenkins is the Safeguarding Coordinator, and she carries out the DBS checks through Thirtyone:Eight.
The leaders of GoodNews receive spiritual support from Paul Wakely from Life Church, Bath.
## **Premises:**
GoodNews Church rents ‘that meeting space’ from Melksham Town Council, for midweek and outreach activities. The Church also rents The Riverside Centre for Sunday morning meetings as that meeting space became too small for the church meetings.
## **Activities 2025-2026**
This has been another productive year for GoodNews Church with increased visibility and impact on the community. The church holds regular Sunday meetings at the Riverside Centre with small group meetings at 'that meeting space'.
Page 2
**GOODNEWS CHURCH, MELKSHAM CIO**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026**
The church is closely connected with the other churches in Melksham, hosting a church wide ‘Prayer for Melksham’ meeting at ‘that meeting space’ and jointly leads praise meetings for adults with additional needs, ‘SHINE’, at Queensway Chapel. It also hosts a healing mentoring group (C4H) which includes people from a wide area, led by Paul Skelton, which has begun a monthly Healing Café at that meeting space. The healing café is led by Nancy Millard and part of the GoodNews ministry.
The attendance at the church remains stable.
In 2021 the pastors announced that they would be stepping down from leadership in April 2025. The Trustees and leaders planned for succession, with the current leadership team dividing the responsibilities between them.
Visiting speakers during the year, including Alistair White and pastors/leaders from other local churches, have received honorariums.
The church took in monthly collections during the year for significant needs as they arose, as well as for regular monthly support for several ministries based both in the UK and overseas.
Support was provided for the work of Pastor Tinashe Veremu in Zimbabwe, to whom the church has given financial and spiritual support for over 15 years. Regular contact is maintained with Pastor Veremu and support was sent bimonthly using WorldRemit, as well as offerings taken to help with specific needs as they arose
The church supported Jon Cassel, who is based in the Central African Republic, and works with World Team in Cameroun and Transworld Radio in Benin. Support was sent to Mr Cassel through World Remit on a bi-monthly basis, as well as offerings that were taken to help with specific needs. The church supported Rhea Ministries whose outreach work in the Thar Desert in Pakistan includes a school and embryonic churches
Collections were taken during the year for identified needs. These have included Melksham Food Bank. (Did we support the food bank in 2025/26?)
The regular Tuesday morning community drop-in has attracted up to 30 people per week and has become a valuable asset to the community.
The church has continued to run regular Bereavement Journey courses and has become strongly connected with the Social Prescribers from the GP surgeries who are regularly referring people to the course. The church now runs a monthly Healing Café, and regular meetings for the Catalyst4Healing group, as above.
As the church has administered ‘that meeting space’ it has become an incubator for a number of groups. These include;
- The Nature and Art Friends, which meets weekly, is hosted and supported by GoodNews
- The Red Door Singers, a social group based on enjoying singing together
- A crafting group called The Secret Crocheter
- An English language class for Ukrainian guests in the area.
- The Melksham Book Club and Melksham WI use ‘that meeting space’ as their bases.
- A monthly financial wellbeing drop in for Carer Support, Wiltshire
- A monthly support session for Abney and Baker
- Regular free antiques evaluation sessions by local expert Paul Martin
Page 3
**GOODNEWS CHURCH, MELKSHAM CIO**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026**
Discussions are ongoing with other community groups and individuals, so ‘that meeting space’ can be used more efficiently for the community.
Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **Structure, governance and management**
## **a. Constitution**
Goodnews Church, Melksham CIO is a registered charity, number 1167992, and is constituted under a Trust deed.
## **b. Methods of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
## **Statement of Trustees' responsibilities**
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
Approved by order of the members of the board of Trustees on 24 April 2026 and signed on their behalf by:
## **Myles Pilling**
Page 4
**GOODNEWS CHURCH, MELKSHAM CIO**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2026**
## **Independent Examiner's Report to the Trustees of Goodnews Church, Melksham CIO ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2026.
## **Responsibilities and Basis of Report**
As the Trustees of the Charity 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 the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent Examiner's Statement**
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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 the Charity 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.
Signed: Dated: 24[th] April 2026
## **Kolade Andrew Alli ACMA**
The ARK Financial Management Consultancy Ltd
10 Gatcombe Gardens
West End Hampshire
SO18 3NA
Page 5
**GOODNEWS CHURCH, MELKSHAM CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026**
|**Note**
**Income from:**
Donations and legacies
2
**Total income**
**Expenditure on:**
Charitable activities
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2026**
**£**
**20,406**
**20,406**
**13,704**
**13,704**
**6,702**
**45,262**
**6,702**
**51,964**|**Restricted**
**funds**
**2026**
**£**
**3,911**
**3,911**
**8,508**
**8,508**
**(4,597)**
**(6,569)**
**(4,597)**
**(11,166)**|**Total**
**funds**
**2026**
**£**
**24,317**
**24,317**
**22,212**
**22,212**
**2,105**
**38,693**
**2,105**
**40,798**|_Total_
_funds_
_2025_
_£_
_57,357_
_57,357_
_57,382_
_57,382_
_(25)_
_38,718_
_(25)_
_38,693_|
|---|---|---|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 8 to 14 form part of these financial statements.
Page 6
**GOODNEWS CHURCH, MELKSHAM CIO**
## **BALANCE SHEET AS AT 31 MARCH 2026**
|**Fixed assets**
**Note**
**Current assets**
Debtors
6
Cash at bank and in hand
Creditors: amounts falling due within one
year
7
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset**
**Total net assets**
**Charity funds**
Restricted funds
8
Unrestricted funds
8
**Total funds**|**2,933**
**38,249**
**41,182**
**(384)**|**2026**
**£**
**-**
**40,798**
**40,798**
**40,798**
**40,798**
**(11,166)**
**51,964**
**40,798**|_6,794_
_32,283_
_39,077_
_(384)_|_2025_
_£_
_-_
_38,693_
_38,693_
_38,693_
_38,693_
_(6,569)_
_45,262_
_38,693_|
|---|---|---|---|---|
The financial statements were approved and authorised for issue by the Trustees on 24 April 2026 and signed on their behalf by:
## **Myles Pilling**
The notes on pages 8 to 14 form part of these financial statements.
Page 7
**GOODNEWS CHURCH, MELKSHAM CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
## **1. Accounting policies**
## **1.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Goodnews Church, Melksham CIO meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **1.2 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
## **1.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
## **1.4 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **1.5 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 8
**GOODNEWS CHURCH, MELKSHAM CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
## **1. Accounting policies (continued)**
## **1.6 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
## **1.7 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 9
**GOODNEWS CHURCH, MELKSHAM CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
**2. Income from donations and legacies**
|||
**Restricted**|**Unrestricted**
**funds**|**Total**|**Total**|
|---|---|---|---|---|---|
|||||||
|||||||
|||**funds**|**General**|**2026**|**2025**|
|||||||
|||**£**|**£**|**£**|**£**|
|||||||
||Donations and offering|1,156|11,108|12,264|45,504|
||HMRC Gift Aid Payments|0|3,007|3,007|6,799|
||Other Giving|0|5,264|5,264|1,921|
||Other Income|635|582|1,217|531|
||Rental Income|2,120|0|2,120|2,198|
||Bank interest receivable|0|445|445|404|
|||||||
|||3,911|20,406|24,317|57,357|
Page 10
**GOODNEWS CHURCH, MELKSHAM CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
## **3. Expenditure on charitable activities**
||**3. Expenditure on charitable**
**activities**|||||
|---|---|---|---|---|---|
|||**Restricted**|**Unrestricted**
**funds**|**Total**|**Total**|
|||||||
|||||||
|||**funds**|**General**|**2026**|**2025**|
|||||||
|||**£**|**£**|**£**|**£**|
||Advertising|0|536|536|790|
||Gifts|0|0|0|2,958|
||Independent examiner's fee|0|384|384|384|
||Legal and professional fees|0|1,114|1,114|1,348|
||Ministries|0|7,522|7,522|7,133|
||Miscellaneous costs|109|20|129|58|
||Music and Sound Equipment|51|0|51|0|
||Phone|195|0|195|180|
||Rent|5,750|3,080|8,830|6,956|
||Repairs and renovation|0|0|0|152|
||Supplies & Equipment|700|227|927|2,438|
||Wages and salaries|673|821|1,494|33,373|
||Website and Internet cost|1,030|0|1,030|944|
||Light and heat|0|0|0|668|
|||||||
|||8,508|13,704|22,212|57,382|
Page 11
**GOODNEWS CHURCH, MELKSHAM CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
## **4. Independent examiner's remuneration**
||**2026**|_2025_|
|---|---|---|
||**£**|_£_|
|Fees payable to the Charity's independent examiner for the independent|||
|examination of the Charity's annual accounts|**384**|_384_|
## **5. Trustees' remuneration and expenses**
During the year ended 31 March 2026, Mr John Francis Firth received remuneration of _£_ 0 (2025: _£_ 29,468 in relation to work carried out on behalf of the charity.
## **6. Debtors**
|**Due within one year**
Other debtors|**2026**
**£**
**2,933**
**2,933**|_2025_
_£_
_6,794_
_6,794_|
|---|---|---|
## **7. Creditors: Amounts falling due within one year**
||**2026**|_2025_|
|---|---|---|
||**£**|_£_|
|Accruals and deferred income|**384**|_384_|
Page 12
**GOODNEWS CHURCH, MELKSHAM CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
## **8. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
General Funds
**Restricted funds**
Restricted Fund
**Total of funds**|**Balance at 1**
**April 2025**
**£**
**45,262**
**(6,569)**
**38,693**|**Income**
**£**
**20,406**
**3,911**
**24,317**|**Expenditure**
**£**
**(13,704)**
**(8,508)**
**(22,212)**|**Balance at**
**31 March**
**2026**
**£**
**51,964**
**(11,166)**
**40,798**|
|---|---|---|---|---|
Page 13
**GOODNEWS CHURCH, MELKSHAM CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
## **8. Statement of funds (continued)**
## **Statement of funds - prior year**
|**Unrestricted funds**
General Funds
**Restricted funds**
Restricted Fund
**Total of funds**|_Balance at_
_1 April 2024_
_£_
_42,545_
_(3,827)_
_38,718_|_Income_
_£_
_46,186_
_11,171_
_57,357_|_Expenditure_
_£_
_(43,469)_
_(13,913)_
_(57,382)_|_Balance at_
_31 March_
_2025_
_£_
_45,262_
_(6,569)_
_38,693_|
|---|---|---|---|---|
Page 14