Charlty reglstration number 1171227 (England and Wales) DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Caladine Chartered Certified Accountants
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH LEGAL AND ADMINISTRATIVE INFORMATION Trustses Mr P Graham MrPDay Mr M Bigg Mr K Betts Mr J Trehern Mr K Dent Charlty number (England and Wales) 1171227 Prlnclpal address 56-60 Doddinghurst Road BrenoOd Essex CM15 9EH Independent examlner John Caladlne FCCA CTA FCIE Caladine Limited Chantry House 22 Upperton Road Eastbourne East Sussex BN211BF Bankers HSBC UK 91 High Street Brenhvood Essex CM14 4RU
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH CONTENTS Page Trustees, report Independent examinerfs report Statement of financial adivit10S Statement of financial positlon Statement of cash flows Notes to the financial ststements 9-20
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordants with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "knounting 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)" Objectlves and activltles The Doddinhurst Road Trust operates under the guidance of its Constitution and Church handbook issued in 2017 as amended from time to time. The Trust operates under its working name of Doddinghurst Road Communty Church. The aims and objedlves of the Trust are.. 1. The advanrnent of the Christlan faith in accordance with our Basis of Falth, primarily but not excluslvely within Brentwood and the surroundlng neigjhbourhood. 2. Such other charitable purposes as shall, in the opinion of the members of the church in General Meetings and the Trustees, put into practice the leaching of the Lord Jesus Christ in accordance with our Basis of Faith. Provided that the advancement of such purposes must be undertaken in a manner that is consistent with the doctrin2J distinctiveness and ethical statements as may be adopted and amended by the church from time to time in accordance with the provisions of the church rules. 3. Provided that the advancement of such purposes must be undertaken in a manner that is consistent with the doctrinal distinctives and ethical statements as may be adopted and amended by the church from time to time in accordance with the provisions of the church rules. Public benefit The trustees have paid due regard to guidance issued by the Charity Commission In deciding what activities the charity should undertake. Regular worship services, Bible teaching, and preaching have supported the congregation and wider communlty In exploring and growing in the Christian faith. Ongoing midweek gatherings such as the Wednesday Menu (Bible study, prayer and worship), Monday Prayer Meetings and Women's Breakfasts have provided opportunities for prayer, discipleship and fellowship. Messy Church has enabled families to engage in accessible worship, and monthly services at Wnifred Dell Care Home have offered spiritual care to elderly residents. Communty support and practical service: The Brentwood Foodbank has provided emergency food and support to individuals and families in crisis, while volunteers have offered advocacy and pastoral care to those facing homelessness, poverty, addiction, immigration challenges and mental health difficulties. The Menshed project has given men from diverse backgrounds a safe space to meet, reducing loneliness and encouraging wellbeing. Tots Aloud has continued to support parents, carers and young children, providing safe play and community connection. Children and youth work: The DRCC Youth project has continued to grow through schookbased work, OLrtreach and church drop-ins. This has created safe environments for young people to develop supportive relationships and explore values rooted in Biblical teaching. Fellowship and pastoral care: The church has provided opporiunities for fellowship and community building through actiwties such as family events and meals together. All of these activities have been undertaken Consistently with the church's Basis of Faith and doctrinal distinctives. They demonstrate the public benefit delivered through the advancement of the Christian faith and the practical outworking of that faith in Servi to the community of Brenood and its surrounding area.
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevements and performance Significant activities and achievemants against objectives During the year the charity has advanced the Christian faith through regular worship SerVis, Bible teaching, prayer meetings, and fellowship events, including Messy Church and monthly services at Winifred Dell Care Home. Th8se activities have enabled people of all ages to engage with and grow in their faith, while also providing comfort and pastoral care to those in need. Vve are grateful to the volunteers who have helped through the year. Volunteers both from inside the Church membership and outside remain integral to both the Foodbank (approximately 45 volunteers) and DRCC Youth projects (approximately 10 volunteers). It is impractical to quantify the number of hours given. Flnanclal revlew The Church operates a Foodbank and whilst being one charitable operation the Foodbank is consider&J for the review as a separate financial entity. ItsLQhutoLoperates within a tight budget and has had a deficit this year, where previously had a surplus to carry forward each year. Income for the year was £317,064 (2024.. £389,489) with expenditure of £369,419 (2024: £338,466). The Net movement in Funds for the year was deficit of £33,157 (2024- surplus £42,908). Free reserves at the end of the year (excluding property) were £49,536 (2024: £73,993). IbLEoodkopefates vla restricted funds and currently running at a small deficit. Income for the was £77,119 12024.. £119,180) with expenditure of £77,309 {2024-. £78,167). The Net movement in Funds for the year was £24,158 deficit {2024- £29,108 surplus). Income and expenditure Include the donated goods and their distribution. Free reserves at the end of the year (excluding stock} were £179,090 (2024: £203,340). In early October 2024, fraudulent transactions were dlscovered by Brentwood Foodbank's accounts derk. Investigations revealed unauthorised purchases & loss of stock in the region of £55,269. The Police, Trussell Trust and HSBC were informed. To date the Police investigation is ongoing, and we have made the appropriate disclosure to the Charity Commission. We are hopeful to recover some of these funds from the perpetrator. Reserves policy The Trustees aim to malntaln free resenies In unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The Trustees aim to maintain resepies in designated funds for its Foodbank at a level which equates to approximately three months of restricted charitable expenditure. The trustees consider that a level of three months is sufficient as a contingency in the event of a sudden reduction in incomelgrant, in order to prot8Ct the future operation of the Church from the effects of any unfeseen variations in its income and expenditure. Principal funding sources The charity's principal SoUrS of funds are donations by Church members and attendees and also grants from Public bodies. structure. governance and management The tharity is a charitable incorporated organisation registered under the association model on 20th January 2017.
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Irust86s who seplod éunng th8 year 2nd up lo ihe date ol signature of the financial slalemenls were". Mr P Graham MrPDay Mr M 8wJg Mr K Bells Mr J Trehem Mr K Oont Oryanis&th?nal structurtr In 8rdanCe with Ihe Gonsty'tution 8 Iruslee rnusl be 8 natural person over Ihe age of 16 y88rs and affirni Ihe 8a919 of Faith and Ethical Statements as sel out in the Church Handboc4(. Charity Iru81008 8hall b8 pérsons app)int8d to thè offieé ol Pastor and Ekler In accord4n¢e with Ihe Church Handbook. These individuals are responsible for tho dtty to day running ol the Church. ShjIa thè hun*er of thoso htl¢lng th• office of Pastor or Eklw bè18¥8 than three, then the persor6 appointed to th8 offices of Secrolary and Tréasurer In 8ccordane8 wilh tha Chuf¢h Handbook shall also be chatily IDJ$tee$. The charity tNsl8es may alBo appDint addits.onal charSty twstees ftom the Church Councll or membershlp or from Outde the churth. provided such appoinleo has first bgon nominated by tho member5 of tre Church Council Inaccordancè with th8 ChvrGh Coundl 8 ordinary procedure& If the appointee o from outsKfo tho church they must affimi Ihoir acceplonce ol the Bas13 of Falth and Elhi¢al Statements or aCknCedg that thelr Gontribution wlll not 90 againsl such vslues. No one 1$ entilled to act as a charity tFUStee unless h8 Of 9he has aGknowledged his Df hgr Bcc8p18nce of the olfice ol chadty Injslee. Al least Or of the lrnsteej of the Chwch mu81 be 18 years of age or over. The trustees, report was approved by lh8 Board of Tw8tee8. Mr P Graham Tru•tee i.o/ i L /.25........... Date: ...
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DODDINGHURST ROAD CHURCH I report to the trustees on my examination of the financial statements of Doddinghurst Road Church (the charity) for the year ended 31 March 2025. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011. I report in respect of my examination of the charty's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under sectlon 145(5)(b) of the Charities Act 2011. Independent examlnerfs statement Since the charity's gross income exceeded £250,000, the Independent examlner must be a member of a body listéd in sectlon 145 of the Charities Act 2011. 1 confirm that l am qualified lo undertake the examination because l am a member of the Assoclatlon of Chartered Certified Accountants, which Is one of the listed bodies. Your attention is drawn to the fact that the charity has prepared the financial statements in accordance wlth the relevant version of the Statement of Recommended Practice applicabl8 to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 in preferenc8 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 now been withdrawn. l understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Acc8Pted Accounting Practice. I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by sectlon 130 of the Charities Act 2011. the financial statements do not accord with those record5- or the financial statements do not comply with the applicable requirements Conrning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, vthich is not a matter considered as part of an independent examination. I have no concems 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 financial statements to b8 reached. John Caladlne FCCA CTA FCIE Caladine Limited Chantry House 22 Upperton Road Eastboume East Sussex BN21 1BF
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DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH STATEMENT OF FINANCIAL POSITION ASAT31 AIARCH 2025 2025 2024 Not0$ Flxed aJ••ts Propety. plant and equipment 13 756.700 765.400 Gurr•nl afjt• Invenlorfes Tr&1• and other reGeiYables Cash al bank and in hand 14 15 28,149 10.402 233,241 43,615 22,655 242,072 271,792 (2,4(]01 3LIB,342 Curr•nt Ilabllltl•8 16 N•t curr•nt 269,392 308,342 Tot•1 •i•ets I• curr•nt Ilabllltl?• 1,026.092 1.073.742 Th• fvnds ol th• ¢harlty Restrict&d income lund8 UnrestrlGtod funds- gonor81 Unre8trfctad funds- d8slgn8tsd 18 20 181.806 806,236 38,050 212214 839,393 22.135 1.026,092 1,073,742 The flnancial 8tatemenls were 8pproved by Ihe truste68 LNI ......................... Mr P Graham Tru$ts• MrPDay TTU$te•
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operatlng actlvltles Cash (absorbed by)Igenerated from operations (13,576) 42,945 Investlng actlvltles Investment income received 4,745 3,666 Not cash generated from Invostlng actlvltle8 4,745 3.668 Net (decrease)Ilncrease In Cash and cash equlvalents (8,831) 46,611 Cash and cash equivalents at beginning of year 242,072 195,461 Cash and cash equivalents at end of year 233,241 242,072
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charlty infomiatlon Doddinghurst Road Church is a Charitable Incorporated Organisation established under the association model on 20th January 2017. 1.1 Bas18 of preparation The financial statements have been prepared in accordance with the charity's goveming document, the Charities Act 2011. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounts"ng and Reporting by Charilies.. Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" The charity is a Public Benefit Entity as defined by FRS 102. The financial statements 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 Statement of R8commend8d Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulatlons but which has since been withdrawn. The financial statements are prepared In sterling, which Is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, Imodified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below. 1.2 Golng concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trLBtees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charltable funds Unrestricted funds are available for use at the dlscretion of the trustees in furtherance of their charitable objectives. Restricted funds ara subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintalned by the charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recov8rable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise rf the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policies (Contlnued) 1.5 Expendlture Expenditure is recognised once th8re 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 activty. The costs of each activity are made up of the total of dIrt costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated diredy 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 stsff costs ar8 allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Proportyi plant and equipment Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciatlon and any impairment losses. Depreciation is recognlsed so as to write off the cost or valuation of assets less their resldual values over thelr useful lives on the following basis.. Church Land and Building Church Manse 50 years straight line - land not depreciated 50 years straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Impalrment of non-curront assets At each reporting end date, the charlty revlews the carrylng amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estlmated in order to determine the extent of the impairment loss Ilf any). 1.8 Inventories Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and. where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution. 1.9 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-tem) liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 10-
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Contlnued) 1.10 Flnanclal Instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic Ilnancial assets Basic financial assels. which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a m8rket rate of interest. Financial assets classified as receivable within one year are not amortised. Baslc flnanclal Ilabllities Basic financial liabilities, including trade and other payables and bank loans are initially recognlsed at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade payables are obligations to pay for goods or services that have been acquired in the ordlnary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transactlon price and subsequently measured at amortised cost uslng the effective Interest method. Derecognltlon of fln8ncl81 Ilabllftles Financi81 liabilities are derecognised when the charity's contractual obligations explre or are discharged or cancelled. 1.11 Employee beneffts The cost of any unused holiday entrtlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefrts. 1.12 Retlrement beneffts Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 11
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Crltlcal accounting estlmates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the Carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experien and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised wher8 the revision affects ClY that periixl, or in the period of the revision and fLrture periods where the revision affects both current and future periods. 12-
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DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from charltable actlvitles Unrestrlct8d funds 2025 Unrestrfcted funds 2024 Charitable Income Charitable rental income 8,850 9,093 Income from Investmonts Unrnstrlcted Restrlct funds funds 2025 2026 Total Unr•strlcted Restrlctod funds funds 2024 2024 Totsl 2025 2024 Interest receivable 779 4,745 613 3,053 3,666 14-
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendlture on charitable actlvltles Charltable expendltur& Charitable expenditure 2025 2024 Dlrect costs Staff costs Depreciation and impairment Manse expenses Church service costs Church utillties Insurance Repairs & maintenance Youthwork Outreach & mission Books & magazines Travel & fees Miscellaneous Projects Foodbank expenditure Administration Training 71,841 8,700 3,278 777 12,763 3,073 1,736 528 263 285 3,751 1,353 13,718 331,515 2,449 647 59,513 8,700 4,676 1,485 14,496 6,520 5,305 590 195 3,504 150 12,768 295,514 873 456,677 416,633 Grant funding of activities (see note 7) 6,899 9,540 Share of support and govornance costs Isee note 8) Governance 2,400 465,976 426,173 Anatysls by fund Unrestricted funds - general Unrestricted funds - designated Restricted funds 369,419 12,350 84,207 338,466 87,707 465,976 426,173 15-
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Grants payable Charltable expendlture 202S Charrf(able expenditure 2024 Grants to institutions: General ACTS Fund Pastors in Need 3,301 540 2,271 5,082 2,872 1,586 6,112 9,540 Grants to indivlduals 787 6,899 9,540 Support costs allocated to actlvltles 2025 2024 Governance costs 2,400 Charitable expenditure 2,400 Not movement In funds 2026 2024 The net movement in funds is stated after charglngl{crediting)'. Fees payable for the independent examination of the charity's financlal statements Depreciation of owned propety, plant and equipment 840 8,700 8,700 10 Trustees One Trustee, Pastor Peter Graham, received remuneration during the year of £25,235 {2024: none), this is authorised within the Church's Constitution. Due to the nature of the cash donations and record keeping, donations from trustees are unable to be separately identified. Moving forwards we are using new systems to ensure that these can be traced. 11 Employees The average monthly number of employees during the year was: 2025 Number 2024 Number 16-
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Employees (Continued) Employment costs 2025 2024 Vvages and salaries Other pension costs 67,469 4,372 59,513 71,841 59,513 There were no employees whose annual remuneration was more than £60,000. 12 Taxatlon The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 13 Property. plant and equlpment Church Land and 8ulldlng Church Monle Totsl Cost At 1 April 2024 1,200,000 435,000 1,635,000 At 31 March 2025 1,200,000 435,000 1,635,000 Depreclatlon and Impalmient At 1 April 2024 Depreciation charged in the year 800,000 89,800 8,700 869,600 8,700 At 31 March 2025 800,000 78,300 878,300 Carrylng amount At 31 March 2025 400,000 356.700 756,700 At 31 March 2024 400,000 365,400 765.400 Upon the transition to SORP compliant accounts, the Trustee's assess that the Church's deemed cost is £1,200,000 with the Church building element of £800,000 being fully depreciated. The land makes up the remaining balance of £400,000 which is not depreciated. The Manse has been brought in at the insurance value of £435,000 which is said to be deemed cost and viill be reviewed in future. The Manse is to be depreciated over a 50 year period, and this depreciation has been accumulated from acquisition date in 2017 to try and accurately reflect its current value. 14 Inventories 2025 2024 Raw materials and consumables 28,149 43,615 17-
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Trade and other receivables 2025 2024 Amounts falllng due wlthln one year: Other receivables 10,402 22,655 16 Current Ilabillti68 2025 2024 Accruals and deferred income 2,400 17 Retlrement beneflt schemes 2026 2024 Deflned contrlbutlon schemes Charge to profit or loss In respect of defined contribukn'on schemes 4,372 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. 18 Restrlcted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 Aprfl 2024 Incomlng Resources resources expendad Transfers At 31 March 2025 Misslonary Fund Foodbank Fund 3,804 208,410 2,152 70,845 (6,898) (77,309) 4,770 (23,968) 3,828 177,978 212,214 72,997 (84,207) (19,198) 181,806 Prevlous year: At 1 Aprfl 2023 Incomlng Resources resources expended Transfers At 31 March 2024 Missionary Fund Foodbank Fund 2,648 170,428 10,696 128,054 (9,540) (78,167) 3,804 208,410 (11,905) 173,076 138,750 (87,707) (11,905) 212,214 18-
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Unrestricted fund8 - designated These are unrestricted funds which are material to the charity's activities. At 1 Aprll 2024 Incomlng resources Resources At 31 March expended 2025 22,135 28,265 (12,350) 38,050 Prevlous yoar: At 1 Aprll 2023 Incomlng Resources At 31 March rnsources expended 2024 22,135 22,135 20 Unrestrlcted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 Aprll 2024 Incomlng resources Resources expended Transfers At 31 March 2026 DRCC Youth l•lork PCC Essex FSJ Charities BrentOod Skate Park LADS - Brentwood County High School Essex CC - Local Community Fund Brenod B. C. Active Essex Essex Council Youth Services 22,135 22,135 11,210 2,000 550 12,477 2,000 8,334 (1,267) (7,784) 2.232 (1,768) 1,500 1,100 432 190 288,799 (1,099) 401 1,100 (432) 190 768,186 General funds 817,258 (357,069) 19,198 839,393 317,064 (389,419) 19,198 806,236 Prevlous year: At 1 Aprll 2023 Incoming resources Resources expended Tran3fers At 31 March 2024 DRCC Youth Work General funds 22,135 347,334 22,135 817,258 796,485 (338,466) 11,905 796,485 369,469 (338,468) 11,905 839,393 19-
DODDINGHURST ROAD CHURCH DODDINGHURST ROAD COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Analysls of not assets between funds Unrestrlcted Unrestrfctsd funds funds general designated 2025 2025 Restricted funds Total 2025 2025 At 31 March 2025: Propety, plant and equipment Current assetsl{liabilities) 756,700 49,536 756,700 269,392 38,050 181,806 806,236 38,050 181,806 1,026,092 Unrestrfcted Unrestrlcted funds fund8 general deslgnated 2024 2024 Restrlcted funds Total 2024 2024 At 31 March 2024: Property, plant and equipment Current 8ssetsl(liabilities) 765,400 73,993 765.400 308,342 22,135 212,214 839,393 22.135 212,214 1.073,742 22 Related party transactlons There were no disclosable related paty transactions during the year {2024 - none). -20-