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
Bren￿oOd
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 advan￿rnent 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 Bren￿ood 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 SerVi￿s, 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).
IbLEoodk￿opefates 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 unf￿eseen variations
in its income and expenditure.
Principal funding sources
The charity's principal SoUr￿S 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 8￿rdanCe 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.
Sh￿jIa 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 Out￿de
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 aCknC￿edg￿ 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 Con￿rning 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 a￿fjt•
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 dIr￿t 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 C￿lY that
periixl, or in the period of the revision and fLrture periods where the revision affects both current and future
periods.
12-

25*
ro fo
*ThJ(o
rrlD
Jv

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
Brent￿Ood Skate Park
LADS - Brentwood County High
School
Essex CC - Local Community
Fund
Bren￿od 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-