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← New Milton Evangelical Free Church

2025-03-31-accounts

Period start date Period end date st 7 st April 2024 |. 31 March 2025

Trustees’ Annual Report for the period

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A
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|
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Section A

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| Reference and administration details
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Charity name| New Milton Evangelical Free Church

Registered charity number (if any) | 1168045

Charity's principal address | 24-26[[New]][[Milton]] Whitefield Road

[[Milton]] |[[New]] Hampshire Postcode |BH25 6DF

Names of the charity trustees who manage the charity

. Dates acted if not for whole Name of person (or body) entitled 1 | Rev S Woodcraft Pastor & Elder Po Church Members

Names and addresses of advisers

Type of adviser Name Address Independent examiner | Andrew Clark 3 Durrant Road, Bournemouth, Dorset, BH2 6NE Carter & Coley Ltd Chartered Accountants | & Business Advisors

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document CIO - ASSOCIATION REGISTERED 05 JUL 2016

How the charity is constituted | coniaiaimasienmalcliuaniel

Thnice ‘ The trustees of the Church are the Elders, who are the Pastor and other Geran Sy Elders. Elders are nominated by the Pastor and existing Elders, who shall bring names to a Church Business Meeting. An Elder will be elected in a secret ballot for 5 years if at least 75% of the votes recorded at the Meeting are in favour.

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Additional governance issues (Optional information)
You may choose to include Background . ; ; "
additional information, where | NMEFC was established as a ClO, Registered Charity No. 1168045 on 5™ July
relevant, about: 2016.
The Unincorporated Association and the new CIO were merged at the start of
e policies and procedures the 2017/18 financial year (1°t April 2017) when Fixed Assets were transferred
adopted for the induction and | from our holding Trustees (FIEC) and Current Assets transferred from the
training of trustees; | Unincorporated Association.
e the charity’s organisational Structure, governance and management
structure and any wider The detailed structure, governance and management details are contained in the
network with which the charity |Church Constitution. In summary: -
works: a) The Trustees are the Pastor and the other church Elders.
. Lo, b) There must be at least 3 Trustees.
° relaonship with any related c) The Trustees shall have the general control and management of the
PaaS, administration of the Church and may, for that purpose, exercise all the
e trustees’ consideration of powers of the Church subject to the provisions contained in this constitution
major risks and the system and the Church Handbook.
and procedures to manage d) The Charity Trustees must hold at least 4 meetings in each 12-month period.
them. e) Quarterly Members’ meetings are held to keep members informed and to be
involved in major decisions.
Governing Documentation:
1. Church Constitution dated 17" May 2016 with amendments dated 3%
February 2023.
2. Church Handbook (Rules) dated 17 May 2016 with amendments dated 24"
January 2023.
3. Charity Commission Registration 5 July 2016.
4. Deed of Gift dated 18" July 1934
5. Charity Commission Scheme dated 19 July 2007
Meetings: -
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Meetings cover both Church Elder and Charity Trustee responsibilities and there were 11 such meetings during the year.

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |The|Secretarial|Deacon|as|part|of|his|duties|attends|meetings|of the|Church| |Elders|/|Charity|Trustees.| |The|Church|Elders|/ Charity Trustees|are|supported|by a team|of|Deacons who| |serve|in|practical|areas|of|church|life. The|Deacons|meet|separately|under|the| |chairmanship|of the|Pastor.| |An|Away|Day|was|held|during|the|year|facilitating|a|time|of|discussion|between| |Elders|and|Deacons.|

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There were 5 Church Members’ Meetings during the year including the AGM. The average attendance was 39. The 5 meetings with attendance figures were: 23 April 2024 (34), 9 July 2024 (44), 8 October 2024 (37), 28 January 2025 (39) and 13 March 2025 (43).

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Section C Objectives and activities

The purposes of the Charity are: a) The advancement of the Christian faith in accordance with the Basis of Faith Summary of the the objects of the the primarily but not exclusively within New Milton and the surrounding charity set out out in its | neighbourhood; and governing document b) Such other charitable purposes as shall, in the opinion of the members of | the Church in general meeting, put into practice the teaching of the Lord Jesus Christ in accordance with the Basis of Faith. throughout the year. Communion is celebrated twice each month (once at | Our10am Sunday& once Services,during morningthe evening (10.30am)Service}. andAn evening (6.00pm)additional Communion have beenService held was held on Maundy Thursday. We have maintained an on-line presence with our website and have also continued with our online ministry of recorded | ServicesWe have availableheld occasional via YouTubeSunday or audioevening on theCafé website.Free events at Bashley Village Hall, consisting of an informal Service with an invited speaker and refreshments. The Church premises have been used for regular morning and evening midweek prayer meetings and quarterly Members’ Meetings. A week of intensive : prayer meetings held in the Church premises and in the homes of members was conducted in January 2025. In seeking to encourage bible study, prayer, and fellowship amongst the congregation numbers of smaller groups meet during each month. These include monthly ladies’ and men’s groups, and fortnightly home groups with daytime and evening meetings to suit the congregation. Summary | Christianity Explored courses were run during the year for those enquiring activitiespublic benefitundertakenof thein mainrelationfor tothe | Ourabout activities theo. Christianfor youngfaith.people on Sunday mornings; are Creche (for those under these objects (include within 5) and Junior Church (for ages 5 to 11), and on Sunday evenings Gravity youth this section the statutory group (for ages 11 to 17). We also run two mid-week clubs ‘K’nekted’ (for declaration that trustees have | school years 3-6) and K’lossal (for school year 7 upwards). Numbers of young had regard to the guidance people from these clubs attended Christian summer camps in 2024 and the issued by the Charity church provided financial assistance to facilitate this. Commission on public Other activities during the year included occasional Church Sunday lunches, a benefit) Church barbecue, a Harvest Supper, occasional Church sports events, men’s breakfasts and social evenings, ladies’ breakfasts, and filling shoe boxes for Operation Christmas Child. We have sought to serve the congregation and wider community with the provision of a monthly lunch (Food4Thought), and some members are also involved in a similar venture in Burley. We have also manned a stall at community events and have worked with other evangelical churches to display a Christian witness in the town when appropriate. We have continued a monthly stall at the town’s farmers market providing Christian literature and information. A team of church members have also undertaken a regular openair witness further afield in Bournemouth town centre, working in conjunction with other evangelical churches in the area. A new venture has been the conducting of a bi-monthly afternoon Service at a residential home in Barton on Sea.

We tithe unrestricted income to support Christian work in Malawi, SE Asia, France and in local UK schools. We have an active safeguarding team to ensure the protection of children and vulnerable adults.

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;

Section D Achievements and performance Summary of the main | Our membership as at 01/04/2024 was 63 members. During the year we achievements of the charity received 8 new members and there was one relocation. We therefore during the year concluded the year at 31/03/2025 with 70 members. It is encouraging to report that we have continued to also see a good number of regular attendees worshipping with us. Our Sunday Services, morning (10.30am) and evening (6.00pm) have been held throughout the year. Our Pastor has faithfully expounded God’s word and has undertaken various series including the books of Habakkuk, Zechariah, Luke and 1 Timothy. Other preachers from within the membership or from other churches have also provided biblical ministry. The attendance at our Sunday Services is approximately 80-100 in the morning, and 35-50 in the evening. We are blessed by having a gifted music team who significantly enhance our corporate worship, alongside technical and welcoming teams who facilitate Services. Upgrades have been made to some of our technical equipment and further improvments are planned. We are grateful that skilled members have significantly reduced costs in this and other practical areas of church life. Our activities for young people on Sunday mornings are Créche and Junior Church, and Gravity youth group on Sunday evenings. Whilst the older group is well attended, we continue to pray for more families with younger children. We run two mid-week clubs K’nekted’ (for school years 3-6) meeting on Thursday evenings and K’lossal (for school year 7 upwards) meeting on Friday clubs is to give young people a greater understanding of the Christian faith and | evenings. Both clubs have a mix of Bible teaching and activities. The aim of the |[There] its practical[has][been] outworking,[a][reasonable] as well as[attendance] providing opportunities[at][both][these][clubs] for social[during] interaction.[the][year] | and we are grateful for all our Church members who are committed to serving | theOur youthvarious of ourmidweek congregationprayer and community.meetings, bible study groups and home groups have all been generally well supported. At present we have seven home groups offering a choice of morning and evening meetings and approximately 70 adults are committed to these groups. The monthly Food4Thought lunches have attracted approximately 30+ attendees and a similar number have attended the occasional men’s and ladies’ breakfasts. Our Church Diaconate consisting of six deacons has served the congregation well in undertaking or co-ordinating key practical areas of church life. One of our deacons serves as a salaried part-time church administrator and has provided invaluable support to our Pastor as well as facilitating many church activities. We own outright our Church premises and the Manse, which we seek to keep in good order, with regular inspections. Our deacons and members carry out maintenance in the grounds and buildings, with tradespeople employed as appropriate. Considerable expense has been incurred in improving the fencing and garden storage at the manse and significant expenditure will be incurred in the coming months as the Manse roof is replaced/ repaired.

We have an ongoing programme for the protection of children and vulnerable adults including regular DBS checks overseen by our active safeguarding team. Under the Data Protection regulations, Church members and regular attendees aged 16 and over are asked to read and consider the Data Privacy Notice and to consent to what of their information can be used on Church business.

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Section E Financial review
We aim to maintain free reserves sufficient to cover at least 3 month’s
Brief “aan of the general expenditure in order to give the church time to respond to
charity’s policy on reserves | unexpected needs. Our target level for the coming year 2025/26 will be
increased from £30,000 to £32,500, an amount considered adequate to
cover quarterly expenditure.
Details of any funds materially Mane
in deficit |
Dheea RS Be eS tr ee
Further financial review details (Optional information)
You may choose to include sare budget for unrestricted income and expenditure and review actual
additional information, where figures against the budget monthly.
relevant about: Unrestricted income was £328,778 and was significantly above budget
° the charity's principal _ and the previous year with a large proportion of the increase due to a
: SOUTCES of funds (including legacy of £202,554. However, ignoring the one-off gifts there was still an
any fundraising), increase of £16,414 due to the generosity of the church family in their
e how expenditure has | giving. Unrestricted expenditure increased by £21,601 including an extra
oeof the charity; they key objectives | £10,000The overall of missionarysurplus was tithes£209,852 from thewith legacy.the majority being invested .in
° investment poucy and interest earning deposit accounts. As a consequence, investment
jectives including any income increased from £955 to £4,012.
ethical investment policy
adopted. | All other unrestricted income comes from the Church family as gift-aided
giving (56%), donations (17%), gift aid tax claimed back (17%), GASDS
(3.6%) and the offertory box (3%).
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We tithe 10% of unrestricted income, making half-yearly donations to the 4 missionaries/missions we support. This included 10% of the legacy so we were able to increase our tithes to £5,433 for each of the 4 missionaries/missions we support.

Our unrestricted expenditure areas as a proportion of the total are 51% | ministry (including the Pastor’s salary, expenses & accommodation); 17% missions; 12% Church premises; 9.5% discretionary expenditure; 9% administration and 2% other. Discretionary expenditure includes £7,634 on Evangelism & Outreach, an increase of 88%. Expenditure which was not budgeted in 2024/25 included stage 1 of the replacement of the sound and video equipment in the church and a shed | for[Planned] the Manse[work] at[on] a total[the] cost[Manse] of £9,000.[flat][roofs] in 2025/26 has expanded to include work covering all roofs and dormers at a total cost of £23,420. The budget for next year, from 1% April 2025 to 31% March 2026, has most income lines level, although gift aid claims will increase with a change to monthly claims and although interest rates are falling, interest will increase with the deposit accounts holding funds for the complete | year.

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Section G

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Full name(s) SIMEON COLIN WOODCRAFT ALAN DOUGLAS HARVEY

Position (eg Secretary, Chair,| Pastor, Elder & Chair of Trustees (Elder & Trustee etc)| zazd WloanQ | Q0asS |

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March 20712

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=
k CHARITY COMMISSION Independent examiner's. |
| | FOR ENGLAND AND WALES report onthe accounts |
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Section A

Independent Examiner’s Report

Report to the trustees/ . ; members of | New Milton Evangelical Free Church i On accounts for th e yearnded | 31S' March 2025 |||

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REE
||| Charity no | 11684045
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| report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2025.

| report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent The charity's gross income exceeded £250,000 and | am qualified to examiner's statement undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Signed:. | of“ZL | Date: E2025 1" September
Name: | Andrew A Clark FCA
Relevant professional | Chartered Accountant
qualification:
Address: | Carter & Coley, 3 Durrant Road, Bournemouth, BH2 6NE
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ri
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.

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i? | FOR ENGLAND AND WALES
onl
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:

Annual accounts for the period

Section A Statement of financial activities Statement of financial activities
Recommended categories by
activity		 Restricted
Restated
Unrestricted
income
Endowment
prioryear
funds
funds
funds
Totalfunds
funds
Incoming resources £
£
£
£
£
Income and endowments from:
Offerings
Offerings
(GASDS)
Gift
AidedOfferings
Gift
AidTaxRecovered
Donations
Investment
Income&Interest
Ministry
Fund
Youth
MinistryFund
Legacies&BondSale
Total
Resources expended
Expenditure on:
MinistryFund
UpkeepofChurch Premises
Administration
Donations
& OtherExpenses
DiscretionaryExpenditure
Total
Netincome/(expenditure) beforeinvestment
gains/(losses)		 investment
Netincome/(expenditure)
Extraordinary items
Transfers betweenfunds
Other recognised gains/(losses):
Gainsandlossesonrevaluation offixedassetsforthecharity'sownuse ee
ee ee ee
ee
Netmovementinfunds
Totalfundsbroughtforward
Totalfundscarriedforward
1		 La1772,557[

8

Annual accounts forthe period 31/03/2025
Section B Balance sheet
- Restricted
Unrestricted income
Endowment
Totalthis		 Restated
funds funds
funds
year		 prioryear
£ £
£
£		 £
Fixed assets
intangibleassets
Tangible assets
Heritageassets
Investments
Current assets		 Totalfixedassets a
ee ee ee eee
1,688,604;
-
~~ -		 1,688,604
Stocks
Debtors		 a ee
ee
P8788
29
8 BE7TT
4,088
Cashatbank and inhand hand
Totalcurrentassets		 [S00eS
OSTT
[~S0SS7T[
Ta0t
CT STE]
Creditors: amounts fallingdue within
one year 4,711 4,711 3,201
Netcurrentassets/(liabilities) 304,663
Totalassetsless lesscurrentliabilities ©[~“TOOSZ67 Sa0eT
TTTOTBIT]
year .
Provisions for liabilities AI
Totalnet assetsorliabilities 1,993,267 4,404]
— -
Funds ofthe Charity
Endowmentfunds
Restricted incomefunds
Unrestrictedfunds		 es
ee
es ee
FY
4404[0
4404{/,
1,993,267;
=
=		 1,993,267
Revaluation reserve a
Totalfunds 1,993,267 gag]
Signed by one ortwo trustees/directors on behalfofall the . Date ofapproval
/
=
{ZA		 ae RevSimeon CWoodcraft
CL i

9

NEW MILTON EVANGELICAL FREE CHURCH
1168045
Annual accounts for theperiod
Period start date
4/1/2024
To
3/31/2025
Charity No
(if any)
Period end
date
—~~a~~
FOR ENGLAND AND WALES		 NEW MILTON EVANGELICAL FREE CHURCH
1168045
Annual accounts for theperiod
Period start date
4/1/2024
To
3/31/2025
Charity No
(if any)
Period end
date
—~~a~~
FOR ENGLAND AND WALES		 NEW MILTON EVANGELICAL FREE CHURCH
1168045
Annual accounts for theperiod
Period start date
4/1/2024
To
3/31/2025
Charity No
(if any)
Period end
date
—~~a~~
FOR ENGLAND AND WALES		 NEW MILTON EVANGELICAL FREE CHURCH
1168045
Annual accounts for theperiod
Period start date
4/1/2024
To
3/31/2025
Charity No
(if any)
Period end
date
—~~a~~
FOR ENGLAND AND WALES		 NEW MILTON EVANGELICAL FREE CHURCH
1168045
Annual accounts for theperiod
Period start date
4/1/2024
To
3/31/2025
Charity No
(if any)
Period end
date
—~~a~~
FOR ENGLAND AND WALES		 NEW MILTON EVANGELICAL FREE CHURCH
1168045
Annual accounts for theperiod
Period start date
4/1/2024
To
3/31/2025
Charity No
(if any)
Period end
date
—~~a~~
FOR ENGLAND AND WALES
Section A Statement of financial activities
Restricted Restated
Recommended categories by Unrestricted Unrestricted
income		 Endowment prior year
activity funds funds funds Total funds funds
£ £ £ £ £
Incoming resources
Income and endowments from:
Offerings
Offerings (GASDS)
Gift Aided Offerings
Gift Aid Tax Recovered
Donations
Investment Income & Interest
Ministry Fund		 3,965 - - 3,965 4,163
4,595 - - 4,595 3,912
70,952 1,948 - 72,900 63,855
19,137 237 - 19,374 20,987
21,296 7,055 - 28,351 24,992
10,386 - - 10,386 955
- 1,000 - 1,000 100
~~es~~
~~es~~
~~es~~
~~a~~
~~es~~
~~es~~
~~po~~
Youth Ministry Fund
Legacies & Bond Sale
Total		 - - - - 500
212,554 - - 212,554 47,072
342,885 10,240 - 353,125 166,536
~~es~~
~~es~~
~~a~~
Resources expended
Expenditure on:
Ministry Fund 65,282 3 282 3,133 - 68 133 - 68 133 - 68,415 58 415 58,098
Mission 21,818 391 - 22 818 391 - 22 818 391 - 22 818 391 - 22,209 15 209 15,200
Upkeep of Church Premises 8,755 - - 8 755 - - 8 755 - - 8 755 - - 8,755 12 755 12,887
Administration 11,370 - - 11 370 - - 11 370 - - 11 370 - - 11,370 6 370 6,313
Donations & Other Expenses 2,304 - - 2 304 - - 2 304 - - 2 304 - - 2,304 1 304 1,930
Discretionary Expenditure 12,646 2 646 2,915 - 15 915 - 15 915 - 15,561 12 561 12,300
- - - - - - - - -
Total 122,175 6 175 6,439 - 128 439 - 128 439 - 128,614 106 614 106,728
Net income/(expenditure) before investment Net income/(expenditure) before investment
gains/(losses) 220,710 3 710 3,801 - 224 801 - 224 801 - 224,511 59 511 59,808
Net gains/(losses) on investments - - - - - - - - - - - - - - - - - - - - - - - - -
Net income/(expenditure) 220,710 3 710 3,801 - 224 801 - 224 801 - 224,511 59 511 59,808
Extraordinary items - - - - - - - - - - - - - - - - - - - - - - - - -
Transfers between funds - - - - - - - - - - - - - - - - - - - - - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use
- - - - -		 - - - - - - - - - - - - - - - - - - - -
Other gains/(losses) - - - - - - - - - - - - - - - - - - - - - - - - -
Net movement in funds 220,710 3 710 3,801 - 224 801 - 224 801 - 224,511 59 511 59,808
Reconciliation of funds:
Total funds brought forward 1,772,557 603 - 1 557 603 - 1 557 603 - 1 557 603 - 1,773,160 1 160 1,713,352
Total funds carried forward 1,993,267 4 267 4,404 - 1 404 - 1 404 - 1,997,671 1 671 1,773,160
1

8

NEW MILTON EVANGELICAL FREE CHURCH NEW MILTON EVANGELICAL FREE CHURCH CharityNo 1168045
Annual accounts for theperiod 4/1/2024 3/31/2025
Section B Balance sheet
Fixed assets
Intangible assets
Tangible assets
Heritage assets
Investments
Total fixed assets
Current assets
Stocks
Debtors
Investments
Cash at bank and in hand
Total current assets
Net current assets/(liabilities)
Total assets less current liabilities
Provisions for liabilities
Total net assets or liabilities
Funds of the Charity
Endowment funds
Unrestricted funds
Revaluation reserve
Fair value reserve
Total funds
Creditors: amounts falling due within one
year
Creditors: amounts falling due after one
year
Restricted income funds		 £
£
Unrestricted
funds
Restricted
income
funds		 £
£
Endowment
funds
Total this
year		 £
Restated
prior year
- - - - -
1,688,604 - - 1,688,604 1,680,886
- - - - -
- - - - -
1,688,604 - - 1,688,604 1,680,886
- - - - -
8,738 1,129 - 9,867 4,088
- - - - 10,000
300,636 3,275 - 303,911 91,387
309,374 4,404 - 313,778 105,475
4,711 - - 4,711 3,201
304,663 4,404 - 309,067 102,274
1,993,267 4,404 - 1,997,671 1,783,160
- - - - -
- - - - -
1,993,267 4,404 - 1,997,671 1,783,160
- -
4,404
1,993,267
-		 -
4,404 - -
1,993,267 1,783,160
1,993,267 4,404 - 1,997,671 1,783,160

Signed by one or two trustees/directors on behalf of all the trustees/directors

Date of approval Print Name dd/mm/yyyy Rev Simeon C Woodcraft Alan D Harvey

9

Section C Notes to the accounts

Basis of preparation

This section should be completed by all charities .

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

The charity constitutes a public benefit entity as defined by FRS 102.*

ü

Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support

the conclusion that the charity is a going

concern;

Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.

Yes
No
Please disclose		 ü * -Tick as appropriate * -Tick as appropriate
ü
:
(i) the nature of the chan ge in accounting policy; From cash basis to accruals basis
(ii) the reasons
provides more r
and		 why appl
eliable an		 ying the new accounting policy
d more relevant information;		 increased income
(iii) the amount
the current peri
aggregate amou
before those pr		 of the adj
od, each
nt of the
esented, 3		 ustment for each line affected in
prior period presented and the
adjustment relating to periods
.44 FRS 102 SORP.
Income increased by £4,107, expenditure reduced
by £7,880 in current period

Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes
No
Please disclose		 ü * -Tick as appropriate
ü
:

(i) the nature of any changes;

(ii) the effect of the change on income and expense or assets and liabilities for the current period; and

(iii) where practicable, the effect of the change in one or more future periods.

Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes
No		 ü * -Tick as appropriate
ü

Please disclose:

(i) the nature of the prior period error;

(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and

(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

10

Section C Notes to the accounts

Accounting policies

RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description
of the nature of each change
in accounting policy		 Moved from cash accounting to accruals accounting

Reconcilation of funds per previous GAAP to funds determined under FRS 102

Adjustments:
Fixed assets introduced
Debtors
Accruals
Fund balance as restated
Fund balances as previously
stated		 £
101387
1680886
4088
-3201
Start of
period
1783160

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

Adjustments:
Gift aid
Net income/(expenditure) as previously
stated
Capitalised assets from
repairs
Movement on accruals and
prepayments
Previous period net income/(expenditure) as
restated		 £
38447
4088
9674
7599
59808

11

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
Offsetting
Grants and donations
Legacies
Government grants
The charity has received government grants in the reporting period
Donated goods
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Contractual income and
performance related
grants
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
ü ü ü
Yes
No
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ü ü ü
Yes
No
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ü ü ü
Yes
No
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ü ü ü
Yes
No
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ü ü ü
Yes
No
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ü ü ü
Yes
No
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ü ü ü
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No
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ü ü ü
Yes
No
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ü ü ü
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No
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ü ü ü
Yes
No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
Yes
No
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ü ü ü
Yes
No
N/a

12

2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
Provisions for liabilities
2.4 ASSETS
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets
They are valued at cost.
Heritage assets
They are valued at cost.
Investments
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Investment gains and
losses
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
ü ü ü
Yes
No
N/a
ü ü ü
Yes
No
N/a
ü ü ü
Yes
No
N/a
ü ü ü
Yes
No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
Yes
No
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ü ü ü
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No
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ü ü ü
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ü ü ü
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No
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ü ü ü
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No
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ü ü ü
Yes
No
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ü ü ü
Yes
No
N/a
ü ü ü

12

Debtors (including trade debtors and loans receivable) are measured on initial recognition at Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and Current asset investments cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
ü ü ü
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No
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ü ü ü
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No
N/a
ü ü ü

12

Section C Notes to the accounts

Details of certain items of expenditure

Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees
Assurance services other than audit or independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid
to the independent examiner		 This year
£		 Last year
£
900 750
- -
- -
- -

13

Section C Notes to the accounts (cont)

Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

Analysis of grants paid (included in cost of charitable activities)

Analysis Grants to
institutions		 Grants to individuals Support costs Total
£ £
Lansdowne - Africa 5,910 0
0		 5,910
PACE 5,433 0
0		 5,433
IMJP 5,433 0
0		 5,433
Frontiers 5,433 0
0		 5,433
Total 22,209 - - 22,209

14

Last year:

Analysis of grants paid (included in cost of charitable activities)

Analysis Grants to
institutions		 Grants to individuals Support costs
£		 Total
£
Lansdowne - Africa 3800 0 0 3800
PACE 3800 0 0 3800
IMJP 3800 0 0 3800
Frontiers 3800 0 0 3800
Total 15200 0 0 15200

Please enter “Nil” if the charity does not identify and/or allocate support costs.

14

Section C Notes to the accounts (cont)

Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

Cost or valuation

At the beginning of the year
Additions
Revaluations
Disposals
Arising on change of accounting basis
At end of the year
Depreciation and impairments
At beginning of the year
Disposals
Depreciation
Impairment
Transfers
At end of the year
Net book value*
Net book value at the beginning of the year
Net book value at the end of the year		 £
Freehold land &
buildings		 £
Other land &
buildings		 £
Plant,
machinery and
motor vehicles		 £

Fixtures, fittings
and equipment		 Total
£
- - - - -
- - 7,718 - 7,718
- - - - -
- - - - -
1,658,038 - 22,848 - 1,680,886
1,658,038 - 30,566 - 1,688,604
On buildings
element from
31/3/2025		 SL or RB SL from
31/03/2025		 SL or RB SL or RB
2% 25%
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
1,658,038 - 30,566 - 1,688,604

15

Impairment
N/A
N/A
Revaluation
If an accounting policy of revaluation is adopted, please provide:
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
Other disclosures
This year: Please provide a description of the events and circumstances that led
to the recognition or reversal of an impairment loss.
Last year: Please provide a description of the events and circumstances that led
to the recognition or reversal of an impairment loss.
the carrying amount that would have been recognised had the assets been
carried under the cost model.
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of
tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed
assets.
(iii) Details of the existence and carrying amounts of property, plant and
equipment to which the charity has restricted title or that are pledged as security
for liabilities.
N/A
N/A
Thisyear
Lastyear
As at 31/03/2025 N/A
**Internal valuation ** N/A
**Insurance values ** N/A
- -
Thisyear Lastyear
£ £
None None
None
 None
None None

15

Section C Notes to the accounts (cont)

Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors
Trade debtors
Prepayments and accrued income
Other debtors
Total		 This year
£		 Last year
£
- -
- -
9,867 4,088
9,867 4,088

16

Section C Notes to the accounts (cont)

Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

Analysis of creditors

Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Accruals and deferred income
Taxation and social security
Other creditors
Total
Payments received on account for contracts or
performance-related grants		 Amounts falling due within
oneyear		 Amounts falling due within
oneyear		 Amounts falling due after
more than oneyear		 Amounts falling due after
more than oneyear
This year
£		 Last year
£		 This year
£		 Last year
£
- - - -
- - - -
- - - -
- - - -
4,711 3,201 - -
- - - -
- - - -
4,711 3,201 - -

17

Section C Notes to the accounts (cont)

Cash at bank and in hand

Short term cash investments (less than 3 months maturity date)
Short term deposits
Cash at bank and on hand
Other
Total		 This year
£		 Last year
£
-
- 10,000
303,911 91,387
- -
303,911 101,387

18

Section C Notes to the accounts (cont)

Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

Trustee remuneration and benefits

This year

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg
order, governing
document)		 Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value
Remuneration TOTAL
£ £
S Woodcraft Trustee 32,478 32,478
- -
- -
- -

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Paid to Pastor

N/A

Last year

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg
order, governing
document)		 Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value
Remuneration TOTAL
£ £
S Woodcraft Trustee 30,669 30,669
- -
- -
- -
Please give details of why remuneration or other employment
benefits were paid.
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.
Paid to Pastor
N/A

19

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

Type of expenses reimbursed This year Last year
£ £
Travel 3,626 2,736
Subsistence - -
Accommodation 22,003 15,166
Other (please specify): - -
- -
TOTAL 25,629 17,902
Please provide the number of trustees reimbursed for expenses or who had
expenses paid by the charity
One One

28.3 Transaction(s) with related parties

This year

Name of the trustee or
related party
Relationship
to charity		 Description of the
transaction(s)		 Amount Balance at
period end		 Provision for bad debts
at period end
Amounts
written off
during
reporting
period
£ £ £ £
None

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

19

Last year

There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) 1 1
Name of the trustee or
related party
Relationship
to charity		 Description of the
transaction(s)		 Amount Balance at
period end		 Provision for bad debts
at period end
Amounts
written off
during
reporting
period
£ £ £ £

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

19

Section C Notes to the accounts (cont)

Paid employees

Staff Costs
Salaries and wages
Social security costs
Pension costs (defined contribution scheme)
Other employee benefits
Total staff costs
This year:
Last year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
This year
£		 Last year
£
27,326 24,616
5,152 6,053
- -
32,478 30,669
None
None

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

Band Number of employees Number of employees
This year
Nil		 Last year
Nil
£60,000 to £69,999
Please provide the total amount paid to key management
personnel (includes trustees and senior management) for their
services to the charity. For specific amounts paid to trustees, see
Note 28.
Thisyear Lastyear
£ £
-
 -

20

Average head count in the year

The parts of the charity in which the employees work

This year
Number		 Last year
Number
Fundraising - -
Charitable Activities 1 1
Governance - -
Other - -
Total 1 1

Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

This year Nil Last year Nil This year N/A Last year N/A

Please state the amount of the payment (or value of any waiver of a right to an asset)

Thisyear Lastyear
£
N/A		 £
N/a

20

Period start date Period end date st 7 st April 2024 |. 31 March 2025

Trustees’ Annual Report for the period

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A
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|
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Section A

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| Reference and administration details
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Charity name| New Milton Evangelical Free Church

Registered charity number (if any) | 1168045

Charity's principal address | 24-26[[New]][[Milton]] Whitefield Road

[[Milton]] |[[New]] Hampshire Postcode |BH25 6DF

Names of the charity trustees who manage the charity

. Dates acted if not for whole Name of person (or body) entitled 1 | Rev S Woodcraft Pastor & Elder Po Church Members

Names and addresses of advisers

Type of adviser Name Address Independent examiner | Andrew Clark 3 Durrant Road, Bournemouth, Dorset, BH2 6NE Carter & Coley Ltd Chartered Accountants | & Business Advisors

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document CIO - ASSOCIATION REGISTERED 05 JUL 2016

How the charity is constituted | coniaiaimasienmalcliuaniel

Thnice ‘ The trustees of the Church are the Elders, who are the Pastor and other Geran Sy Elders. Elders are nominated by the Pastor and existing Elders, who shall bring names to a Church Business Meeting. An Elder will be elected in a secret ballot for 5 years if at least 75% of the votes recorded at the Meeting are in favour.

TAR

1

March 2012

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----- Start of picture text -----
Additional governance issues (Optional information)
You may choose to include Background . ; ; "
additional information, where | NMEFC was established as a ClO, Registered Charity No. 1168045 on 5™ July
relevant, about: 2016.
The Unincorporated Association and the new CIO were merged at the start of
e policies and procedures the 2017/18 financial year (1°t April 2017) when Fixed Assets were transferred
adopted for the induction and | from our holding Trustees (FIEC) and Current Assets transferred from the
training of trustees; | Unincorporated Association.
e the charity’s organisational Structure, governance and management
structure and any wider The detailed structure, governance and management details are contained in the
network with which the charity |Church Constitution. In summary: -
works: a) The Trustees are the Pastor and the other church Elders.
. Lo, b) There must be at least 3 Trustees.
° relaonship with any related c) The Trustees shall have the general control and management of the
PaaS, administration of the Church and may, for that purpose, exercise all the
e trustees’ consideration of powers of the Church subject to the provisions contained in this constitution
major risks and the system and the Church Handbook.
and procedures to manage d) The Charity Trustees must hold at least 4 meetings in each 12-month period.
them. e) Quarterly Members’ meetings are held to keep members informed and to be
involved in major decisions.
Governing Documentation:
1. Church Constitution dated 17" May 2016 with amendments dated 3%
February 2023.
2. Church Handbook (Rules) dated 17 May 2016 with amendments dated 24"
January 2023.
3. Charity Commission Registration 5 July 2016.
4. Deed of Gift dated 18" July 1934
5. Charity Commission Scheme dated 19 July 2007
Meetings: -
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Meetings cover both Church Elder and Charity Trustee responsibilities and there were 11 such meetings during the year.

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |The|Secretarial|Deacon|as|part|of|his|duties|attends|meetings|of the|Church| |Elders|/|Charity|Trustees.| |The|Church|Elders|/ Charity Trustees|are|supported|by a team|of|Deacons who| |serve|in|practical|areas|of|church|life. The|Deacons|meet|separately|under|the| |chairmanship|of the|Pastor.| |An|Away|Day|was|held|during|the|year|facilitating|a|time|of|discussion|between| |Elders|and|Deacons.|

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There were 5 Church Members’ Meetings during the year including the AGM. The average attendance was 39. The 5 meetings with attendance figures were: 23 April 2024 (34), 9 July 2024 (44), 8 October 2024 (37), 28 January 2025 (39) and 13 March 2025 (43).

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2

March 2012

Section C Objectives and activities

The purposes of the Charity are: a) The advancement of the Christian faith in accordance with the Basis of Faith Summary of the the objects of the the primarily but not exclusively within New Milton and the surrounding charity set out out in its | neighbourhood; and governing document b) Such other charitable purposes as shall, in the opinion of the members of | the Church in general meeting, put into practice the teaching of the Lord Jesus Christ in accordance with the Basis of Faith. throughout the year. Communion is celebrated twice each month (once at | Our10am Sunday& once Services,during morningthe evening (10.30am)Service}. andAn evening (6.00pm)additional Communion have beenService held was held on Maundy Thursday. We have maintained an on-line presence with our website and have also continued with our online ministry of recorded | ServicesWe have availableheld occasional via YouTubeSunday or audioevening on theCafé website.Free events at Bashley Village Hall, consisting of an informal Service with an invited speaker and refreshments. The Church premises have been used for regular morning and evening midweek prayer meetings and quarterly Members’ Meetings. A week of intensive : prayer meetings held in the Church premises and in the homes of members was conducted in January 2025. In seeking to encourage bible study, prayer, and fellowship amongst the congregation numbers of smaller groups meet during each month. These include monthly ladies’ and men’s groups, and fortnightly home groups with daytime and evening meetings to suit the congregation. Summary | Christianity Explored courses were run during the year for those enquiring activitiespublic benefitundertakenof thein mainrelationfor tothe | Ourabout activities theo. Christianfor youngfaith.people on Sunday mornings; are Creche (for those under these objects (include within 5) and Junior Church (for ages 5 to 11), and on Sunday evenings Gravity youth this section the statutory group (for ages 11 to 17). We also run two mid-week clubs ‘K’nekted’ (for declaration that trustees have | school years 3-6) and K’lossal (for school year 7 upwards). Numbers of young had regard to the guidance people from these clubs attended Christian summer camps in 2024 and the issued by the Charity church provided financial assistance to facilitate this. Commission on public Other activities during the year included occasional Church Sunday lunches, a benefit) Church barbecue, a Harvest Supper, occasional Church sports events, men’s breakfasts and social evenings, ladies’ breakfasts, and filling shoe boxes for Operation Christmas Child. We have sought to serve the congregation and wider community with the provision of a monthly lunch (Food4Thought), and some members are also involved in a similar venture in Burley. We have also manned a stall at community events and have worked with other evangelical churches to display a Christian witness in the town when appropriate. We have continued a monthly stall at the town’s farmers market providing Christian literature and information. A team of church members have also undertaken a regular openair witness further afield in Bournemouth town centre, working in conjunction with other evangelical churches in the area. A new venture has been the conducting of a bi-monthly afternoon Service at a residential home in Barton on Sea.

We tithe unrestricted income to support Christian work in Malawi, SE Asia, France and in local UK schools. We have an active safeguarding team to ensure the protection of children and vulnerable adults.

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3

March 2012

;

Section D Achievements and performance Summary of the main | Our membership as at 01/04/2024 was 63 members. During the year we achievements of the charity received 8 new members and there was one relocation. We therefore during the year concluded the year at 31/03/2025 with 70 members. It is encouraging to report that we have continued to also see a good number of regular attendees worshipping with us. Our Sunday Services, morning (10.30am) and evening (6.00pm) have been held throughout the year. Our Pastor has faithfully expounded God’s word and has undertaken various series including the books of Habakkuk, Zechariah, Luke and 1 Timothy. Other preachers from within the membership or from other churches have also provided biblical ministry. The attendance at our Sunday Services is approximately 80-100 in the morning, and 35-50 in the evening. We are blessed by having a gifted music team who significantly enhance our corporate worship, alongside technical and welcoming teams who facilitate Services. Upgrades have been made to some of our technical equipment and further improvments are planned. We are grateful that skilled members have significantly reduced costs in this and other practical areas of church life. Our activities for young people on Sunday mornings are Créche and Junior Church, and Gravity youth group on Sunday evenings. Whilst the older group is well attended, we continue to pray for more families with younger children. We run two mid-week clubs K’nekted’ (for school years 3-6) meeting on Thursday evenings and K’lossal (for school year 7 upwards) meeting on Friday clubs is to give young people a greater understanding of the Christian faith and | evenings. Both clubs have a mix of Bible teaching and activities. The aim of the |[There] its practical[has][been] outworking,[a][reasonable] as well as[attendance] providing opportunities[at][both][these][clubs] for social[during] interaction.[the][year] | and we are grateful for all our Church members who are committed to serving | theOur youthvarious of ourmidweek congregationprayer and community.meetings, bible study groups and home groups have all been generally well supported. At present we have seven home groups offering a choice of morning and evening meetings and approximately 70 adults are committed to these groups. The monthly Food4Thought lunches have attracted approximately 30+ attendees and a similar number have attended the occasional men’s and ladies’ breakfasts. Our Church Diaconate consisting of six deacons has served the congregation well in undertaking or co-ordinating key practical areas of church life. One of our deacons serves as a salaried part-time church administrator and has provided invaluable support to our Pastor as well as facilitating many church activities. We own outright our Church premises and the Manse, which we seek to keep in good order, with regular inspections. Our deacons and members carry out maintenance in the grounds and buildings, with tradespeople employed as appropriate. Considerable expense has been incurred in improving the fencing and garden storage at the manse and significant expenditure will be incurred in the coming months as the Manse roof is replaced/ repaired.

We have an ongoing programme for the protection of children and vulnerable adults including regular DBS checks overseen by our active safeguarding team. Under the Data Protection regulations, Church members and regular attendees aged 16 and over are asked to read and consider the Data Privacy Notice and to consent to what of their information can be used on Church business.

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March 2012

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Section E Financial review
We aim to maintain free reserves sufficient to cover at least 3 month’s
Brief “aan of the general expenditure in order to give the church time to respond to
charity’s policy on reserves | unexpected needs. Our target level for the coming year 2025/26 will be
increased from £30,000 to £32,500, an amount considered adequate to
cover quarterly expenditure.
Details of any funds materially Mane
in deficit |
Dheea RS Be eS tr ee
Further financial review details (Optional information)
You may choose to include sare budget for unrestricted income and expenditure and review actual
additional information, where figures against the budget monthly.
relevant about: Unrestricted income was £328,778 and was significantly above budget
° the charity's principal _ and the previous year with a large proportion of the increase due to a
: SOUTCES of funds (including legacy of £202,554. However, ignoring the one-off gifts there was still an
any fundraising), increase of £16,414 due to the generosity of the church family in their
e how expenditure has | giving. Unrestricted expenditure increased by £21,601 including an extra
oeof the charity; they key objectives | £10,000The overall of missionarysurplus was tithes£209,852 from thewith legacy.the majority being invested .in
° investment poucy and interest earning deposit accounts. As a consequence, investment
jectives including any income increased from £955 to £4,012.
ethical investment policy
adopted. | All other unrestricted income comes from the Church family as gift-aided
giving (56%), donations (17%), gift aid tax claimed back (17%), GASDS
(3.6%) and the offertory box (3%).
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We tithe 10% of unrestricted income, making half-yearly donations to the 4 missionaries/missions we support. This included 10% of the legacy so we were able to increase our tithes to £5,433 for each of the 4 missionaries/missions we support.

Our unrestricted expenditure areas as a proportion of the total are 51% | ministry (including the Pastor’s salary, expenses & accommodation); 17% missions; 12% Church premises; 9.5% discretionary expenditure; 9% administration and 2% other. Discretionary expenditure includes £7,634 on Evangelism & Outreach, an increase of 88%. Expenditure which was not budgeted in 2024/25 included stage 1 of the replacement of the sound and video equipment in the church and a shed | for[Planned] the Manse[work] at[on] a total[the] cost[Manse] of £9,000.[flat][roofs] in 2025/26 has expanded to include work covering all roofs and dormers at a total cost of £23,420. The budget for next year, from 1% April 2025 to 31% March 2026, has most income lines level, although gift aid claims will increase with a change to monthly claims and although interest rates are falling, interest will increase with the deposit accounts holding funds for the complete | year.

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March 2012

Section G

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Full name(s) SIMEON COLIN WOODCRAFT ALAN DOUGLAS HARVEY

Position (eg Secretary, Chair,| Pastor, Elder & Chair of Trustees (Elder & Trustee etc)| zazd WloanQ | Q0asS |

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March 20712

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=
k CHARITY COMMISSION Independent examiner's. |
| | FOR ENGLAND AND WALES report onthe accounts |
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Section A

Independent Examiner’s Report

Report to the trustees/ . ; members of | New Milton Evangelical Free Church i On accounts for th e yearnded | 31S' March 2025 |||

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REE
||| Charity no | 11684045
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| report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2025.

| report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent The charity's gross income exceeded £250,000 and | am qualified to examiner's statement undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Signed:. | of“ZL | Date: E2025 1" September
Name: | Andrew A Clark FCA
Relevant professional | Chartered Accountant
qualification:
Address: | Carter & Coley, 3 Durrant Road, Bournemouth, BH2 6NE
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ri
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.

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i? | FOR ENGLAND AND WALES
onl
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:

Annual accounts for the period

Section A Statement of financial activities Statement of financial activities
Recommended categories by
activity		 Restricted
Restated
Unrestricted
income
Endowment
prioryear
funds
funds
funds
Totalfunds
funds
Incoming resources £
£
£
£
£
Income and endowments from:
Offerings
Offerings
(GASDS)
Gift
AidedOfferings
Gift
AidTaxRecovered
Donations
Investment
Income&Interest
Ministry
Fund
Youth
MinistryFund
Legacies&BondSale
Total
Resources expended
Expenditure on:
MinistryFund
UpkeepofChurch Premises
Administration
Donations
& OtherExpenses
DiscretionaryExpenditure
Total
Netincome/(expenditure) beforeinvestment
gains/(losses)		 investment
Netincome/(expenditure)
Extraordinary items
Transfers betweenfunds
Other recognised gains/(losses):
Gainsandlossesonrevaluation offixedassetsforthecharity'sownuse ee
ee ee ee
ee
Netmovementinfunds
Totalfundsbroughtforward
Totalfundscarriedforward
1		 La1772,557[

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Annual accounts forthe period 31/03/2025
Section B Balance sheet
- Restricted
Unrestricted income
Endowment
Totalthis		 Restated
funds funds
funds
year		 prioryear
£ £
£
£		 £
Fixed assets
intangibleassets
Tangible assets
Heritageassets
Investments
Current assets		 Totalfixedassets a
ee ee ee eee
1,688,604;
-
~~ -		 1,688,604
Stocks
Debtors		 a ee
ee
P8788
29
8 BE7TT
4,088
Cashatbank and inhand hand
Totalcurrentassets		 [S00eS
OSTT
[~S0SS7T[
Ta0t
CT STE]
Creditors: amounts fallingdue within
one year 4,711 4,711 3,201
Netcurrentassets/(liabilities) 304,663
Totalassetsless lesscurrentliabilities ©[~“TOOSZ67 Sa0eT
TTTOTBIT]
year .
Provisions for liabilities AI
Totalnet assetsorliabilities 1,993,267 4,404]
— -
Funds ofthe Charity
Endowmentfunds
Restricted incomefunds
Unrestrictedfunds		 es
ee
es ee
FY
4404[0
4404{/,
1,993,267;
=
=		 1,993,267
Revaluation reserve a
Totalfunds 1,993,267 gag]
Signed by one ortwo trustees/directors on behalfofall the . Date ofapproval
/
=
{ZA		 ae RevSimeon CWoodcraft
CL i

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