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← Sussex Street Christian Centre

2025-04-05-accounts

Page 1 of 12

Trustees’ Annual Report for the period

From 06/04/24 Period start date To 05/04/25 Period end date

Charity name: Sussex Street Christian Centre

Charity registration number: 1171448

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 The principal purposes of the Church as
stated in the Church Governing
Document are: -
1) The advancement of the
Christian faith according to the
principles of the Baptist
denomination.
2) The Church may also advance
education and carry out other
charitable purposes in the United
Kingdom and/or other parts of the
world.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17 and
1.19		 The Trustees want to see the Christian
message of God’s love for all people
spread in Rhyl and the surrounding
area, and internationally through our
support of missionary workers overseas.
The Church holds services each Sunday
morning where the Bible is taught,
people worship God through music, and
we pray for personal, local and
international needs.
The Trustees meet monthly to discuss
practical matters regarding the
maintenance of our premises and
running of the Church including pastoral
issues. The Church leaders are
particularly interested in reaching out to
children, young people and their
families, which they see as essential for
the future of the Church. Some
members volunteer in taking Open The
Book presentations of Bible stories into

Page 2 of 12

some of the local primary schools. The
Trussell Trust Food bank based in our
church gives out food on Tuesdays,
Thursdays and Friday to those in need
who come with a recognised voucher.
FoodBank also provides ‘surplus’ food
(collected from local shops), through
the Fareshare scheme, for anyone to
collect on Tuesday, Thursday and
Friday. A Debt Advisor and Local
Influencer (looking at resolving local
issues affecting Foodbank clients) are
also employed at the church.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 The Trustees have had regard to the
guidance issued by the Charity
Commission on public benefit through
their agreement with the Church
Governing Document.

Additional information (optional) You may choose to include further statements where relevant about:


SORP reference
Policy on grant making Para 1.38 N/A
Policy on social investment
including program related
investment		 Para 1.38 N/A
Contribution made by
volunteers		 Para 1.38 The Church is very dependant for its
activities on volunteers. This is
particularly the case regarding Children
and Youth work, participation in
Sunday Services, Bible Study groups,
Pastoral Care Group, Open The Book,
and Trussell Trust Foodbank
Other

Page 3 of 12

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 The congregation has met on each
Sunday morning during the year and a
series of biblical themes have been
covered in the preaching. The Minister
is the main speaker and several other
members of the congregation are also
involved in speaking roles. We welcome
people from a wide variety of
backgrounds and ethnic origins. In
addition to the morning services, a
number of regular Church based
activities occur.

There are frequent opportunities
for the Minister Trevor Casey to
offer counsel and advice to
Church members, and he and
other members of the
congregation contact people who
find it more difficult to get out.

Prayer First – on the evening of
each first Sunday in the month,
members of the Church meet to
pray for local, national and
international needs

Messy Church – on the morning
of the second Sunday of the
month, the church holds a
service specifically aimed at
involving the children who come
on that morning.

The church has several house
groups where there is Bible
study and prayer, and where
pastoral help is available.

During the week there are
various prayer meetings, where
church members meets to pray
for individuals, our church and
its’ activities, and situations
further afield

KidZone – each Sunday morning
the children of primary school
age are taught Bible stories and
their application in their own

Page 4 of 12

class.

Teen Church – the teenagers
leave the service after about 30
minutes for their own session.

Trussell Trust Foodbank where
food is given to those in need,
upon presentation of a voucher
given by another agency; this is
available three days a week, and
runs alongside Fareshare
(outlined above).

Christian Money advice – people
from the Rhyl area who are
encountering financial difficulties
are referred to CMA for help to
overcome these difficulties. We
have people trained to the
required standard who are able
to analyse the financial problems
and act as a go-between with
the financial agencies, banks etc.
This has resulted in people
finding a way out of their
financial difficulties. CMA is
registered with the Financial
Conduct Authority

Other agencies, such as Rhyl
Town Council, continue to use
the premises from time to time
for their own activities.
Apart from activities in the Church
building, we also run activities for
Young People outside the Church.

Open The Book assemblies
where Bible stories are presented
in a dramatised way to 4 local
schools up to 5 times a year.

During the summer holidays
members of the Church
volunteer to help with camps for
children and families in Wales.
This has meant helping with
erection and dismantling of the

Page 5 of 12

camps, as well as cooking and serving meals and other activities. Internationally, two members now work in a prison ministry helping prisoners find God and preparing them for return to the outside world. They have been involved in prisons in Romania, Nepal, the United States and Brazil, setting up and training new teams to continue the work. We also have on-going interest and prayer for other previous members of the Church who are now serving God as Christian workers overseas. Each Christmas the Church seeks to raise funds for a Christmas project. These projects alternate between overseas and UK based projects. At Christmas 2024 we raised £2200 to support the Christian Charity 23:19. The Church works together with other Churches in the area as opportunities arise for combined outreach efforts.

Additional information (optional) You may choose to include further statements where relevant about:


Achievements against
objectives set
Para 1.41
N/A
Performance of fundraising
activities against objectives
set		 Para 1.41 N/A
Investment performance
against objectives		 Para 1.41 N/A
Other N/A

Page 6 of 12

Financial Review

Review of the charity’s
financial position at the end
of the period		 Para 1.21 The Trustees reviewed the Finances
and found that the Charity’s income had
returned to a more normal level.
Total receipts of unrestricted funds for
the General Fund during the year
amounted to £95,286.
A further total of £185,895 of restricted
funds were also received and are
detailed in the financial statements.
This comprised largely of grants for the
Foodbank.
Many members now choose to give by
‘standing order’ and Gift Aid their
donations, and this resulted in a Gift Aid
claim of £22,950 (which is included in
the General Fund total above).
A large proportion of the General Fund
was spent on the salary of the Minister
(£58,700 in total).
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 The Trustees have a reserves policy of
working towards retaining £30,000
specifically for contingencies and
emergencies. We aim to put £5,000
aside each year to achieve this.
Amount of reserves held Para 1.22 £45,000
Reasons for holding zero
reserves		 Para 1.22
Details of fund materially in
deficit		 Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47 Donations from existing members.
Most of these funds are used to pay
salaries and maintain the Church
building, as well as organising other
activities.
Investment policy and Para 1.46 N/A

Page 7 of 12

objectives including any
social investment policy
adopted
A description of the principal
risks facing the charity		 Para 1.46 A description of the principal risks
facing the charity – Declining number
of wage earners among Church
Members, and an ageing grade 2 listed
building.
Other We bank with the Charities Aid
Foundation (CAF) and implement a
system of double signatures on all Bank
payments.

Page 8 of 12

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 CIO Association
How is the charity
constituted?
(e.g. unincorporated
association, CIO)		 Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 Election by Secret Ballot, Candidates to
be selected from Church Members

Additional information (optional) You may choose to include further statements where relevant about:


Policies and procedures
adopted for the induction
and training of trustees
Para 1.51
Potential Trustees are given orientation
regarding the role and responsibility by
an existing Trustee. They are also
supplied with the Governing Document,
the Latest Accounts and explanatory
information from the Charity
Commission.
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51 The charity is led by the board of
Trustees who work under the rules of
the CIO Governing document. Of these
the Minister is an ex-officio Trustee.
The Church members elect the
Secretary and Treasurer annually. The
other Trustees are elected on a rotating
basis by the Church members each for
a three-year term. The Church
members have other input into the
Trustees by means of the Church
meeting at which all Church members
can attend and vote. The Trustees
keep the members of the Church
informed about their activities, and
from time to time refer certain issues
(especially the recognition of new
members of the Church) to the Church
meeting for votes or to listen to how
Church members feel about certain
issues. The Church meeting is also
responsible for approving all large
expenditures according to the
publicised Trustee authorization bands.

Page 9 of 12

The Charity has direct affiliation to the North Western Baptist Association Relationship with any related Para 1.51 (NWBA), Baptist Union of Great Britain parties (BUGB), and Evangelical Alliance who give an advisory input. Volunteers –Much of the day-to-day Other work is done by volunteers, including music, youth, and outreach and cleaning. The Charity considers membership of the Church as an indication of their willingness to volunteer. We are very grateful to all the members who have given generously of their time and money to serve the Church is all the different ways outlined.

Reference and Administrative details

Charityname Sussex Street Christian Centre
Other name the charity uses
Registered charitynumber 1171448
Charity’s principal address 15 Sussex Street, Rhyl, Denbighshire, LL18 1SE

Page 10 of 12

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
year		 Name of person (or body) entitled
to appoint trustee (ifany)
Rev Trevor Casey Minister Sussex Street Christian
Centre
Richard Landon Treasurer Sussex Street Christian
Centre
Samson Gill Trustee Sussex Street Christian
Centre
Annie Myers Trustee Sussex Street Christian
Centre
Peter Smith Secretary Sussex Street Christian
Centre
Roger Handley Trustee Sussex Street Christian
Centre
Rachel Round Trustee Sussex Street Christian
Centre

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Page 11 of 12

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Page 12 of 12

Declarations

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

Signed on behalf of the charity’s trustees

Signature(s)
Full name(s)
Position (eg Secretary,
Chair, etc)
Date		 N K Battams T Casey
Nicola Kay Battams Trevor Casey
Secretary Trustee
23rdJanuary 2026
23rdJanuary 2026

Charity registration number 1171448

SUSSEX STREET CHRISTIAN CENTRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

SUSSEX STREET CHRISTIAN CENTRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr P Smith
Mr R Handley
A F Myers
Dr R A Landon
Rev T J Casey
R Round
Charity number 1171448
Principal address Sussex Street Christian Centre
15 Sussex Street
Rhyl
Denbighshire
LL18 1SE
Independent examiner Christopher Henderson BSc BFP FCA
Harold Smith Chartered Accountants
Unit 32, Llys Edmund Prys
St Asaph Business Park
St Asaph
Denbighshire
LL17 0JA

SUSSEX STREET CHRISTIAN CENTRE

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Statement of cash flows 8
Notes to the financial statements 9 - 17

SUSSEX STREET CHRISTIAN CENTRE

TRUSTEES' REPORT

FOR THE YEAR ENDED 5 APRIL 2025

The trustees present their annual report and financial statements for the year ended 5 April 2025.

The financial statements have been prepared in accordance 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 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The principal purposes of the Church as stated in the Church Governing Document are: -

The Trustees want to see the Christian message of God’s love for all people spread in Rhyl and the surrounding area, and internationally through our support of missionary workers overseas.

The Church holds services each Sunday morning where the Bible is taught, people worship God through music, and we pray for personal, local and international needs.

The Trustees meet monthly to discuss practical matters regarding the maintenance of our premises, and the Elders of the Church meet, focusing on pastoral issues. The Church leaders are particularly interested in reaching out to children, young people and their families, which they see as essential for the future of the Church. Some members volunteer in taking Open The Book presentations of Bible stories into some of the local primary schools. The Trussell Trust Food bank based in our church gives out food on Tuesdays, Thursdays and Friday to those in need who come with a recognised voucher. FoodBank also provides ‘surplus’ food donated or brought from local shops, through the Food Club scheme, for anyone to collect on Wednesdays. A debt Advisor and Local Influencer (looking at resolving local issues affecting Foodbank clients) are also employed at the church.

The trustees have had regard to guidance issued by the Charity Commission on public benefit through their agreement with the Church Governing Document.

The Church is very dependant for its activities on volunteers. This is particularly the case regarding Children and Youth work, Church Office, participation in Sunday Services, Bible Study groups, Pastoral Care Group, Open The Book, and Trussell Trust Foodbank.

SUSSEX STREET CHRISTIAN CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

Achievements and performance

The congregation has met on each Sunday morning during the year and a series of biblical themes have been covered in the preaching. The Minister is the main speaker but several other members of the congregation are also involved in speaking roles. We welcome people from a wide variety of backgrounds and ethnic origins. In addition to the morning services, a number of regular Church based activities occur.

Apart from activities in the Church building, we also run activities for Young People outside the Church.

Internationally, two members now work in a prison ministry helping prisoners find God and preparing them for return to the outside world. They have been involved in prisons in Romania, Nepal, the United States and Brazil, setting up and training new teams to continue the work.

We also have on-going interest and prayer for other previous members of the Church who are now serving God as Christian workers overseas.

Each Christmas the Church seeks to raise funds for a Christmas project. These projects alternate between overseas and UK based projects. At Christmas 2024 we raised £2,200 to support the training of students in Pakistan and buy Bibles for Pastors in Tanzania.

The Church works together with other Churches in the area as opportunities arise for combined outreach efforts.

SUSSEX STREET CHRISTIAN CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

Financial review

The Trustees reviewed the Finances and found that the Charity’s income had decreased significantly over the previous year. This was largely due to the building work and associated grants being largely complete.

Total receipts of unrestricted funds for the General Fund during the year amounted to £95,287.

A further total of £185,895 of restricted funds were also received and are detailed in the financial statements. This comprised largely of grants for the Foodbank.

Many members now choose to give by ‘standing order’ and Gift Aid their donations, and this resulted in a Gift Aid claim of £17,600 (which is included in the General Fund total above).

A large proportion of the General Fund was spent on the salary of the Minister.

The Trustees have a reserves policy of working towards retaining £30,000 specifically for contingencies and emergencies. We aim to put £5,000 aside each year to achieve this.

At the year end, the charity had £56,002 of free reserves.

The principle source of income is donations from existing members.

Most of these funds are used to pay salaries and maintain the Church building, as well as organising other activities.

The principle risks facing the charity are declining number of wage earners among Church Members, and an aging grade 2 listed building.

Structure, governance and management

The charity is a Charitable Incorporated Organisation. The charity has adopted the Charity Commission Association model constitution for a CIO.

The trustees who served during the year and up to the date of signature of the financial statements were: Mr P Smith

Mr R Handley A F Myers Dr R A Landon Rev T J Casey R Round

Selection is made by Secret Ballot. Candidates are selected from Church Members.

The charity is led by the board of Trustees who work under the rules of the CIO Governing document. Of these the Minister and Assistant Minister are ex-officio Trustees. The Church members elect the Secretary and Treasurer annually. The other Trustees are elected on a rotating basis by the Church members each for a three-year term. The Church members have other input into the Trustees by means of the Church meeting at which all Church members can attend and vote. The Trustees keep the members of the Church informed about their activities, and from time to time refer certain issues (especially the recognition of new members of the Church) to the Church meeting for votes or to listen to how Church members feel about certain issues. The Church meeting is also responsible for approving all large expenditures according to the publicised trustee authorization bands.

Potential Trustees are given orientation regarding the role and responsibility by an existing Trustee. They are also supplied with the Governing Document, the Latest Accounts and explanatory information from the Charity Commission.

SUSSEX STREET CHRISTIAN CENTRE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

The Charity has direct affiliation to the North Western Baptist Association (NWBA), Baptist Union of Great Britain (BUGB), and Evangelical Alliance who give an advisory input.

We also bank with the Charities Aid Foundation (CAF) and implement a system of double signatures on all Bank payments.

Much of the day-to-day work is done by volunteers, including music, youth, and outreach and cleaning. The Charity considers membership of the Church as an indication of their willingness to volunteer. We are very grateful to all the members who have given generously of their time and money to serve the Church is all the different ways outlined.

The trustees' report was approved by the Board of Trustees.

Mr P Smith

Trustee

6 January 2026

SUSSEX STREET CHRISTIAN CENTRE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF SUSSEX STREET CHRISTIAN CENTRE

I report to the trustees on my examination of the financial statements of Sussex Street Christian Centre (the charity) for the year ended 5 April 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 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Christopher Henderson BSc BFP FCA

Harold Smith Chartered Accountants Unit 32, Llys Edmund Prys St Asaph Business Park St Asaph Denbighshire LL17 0JA

Dated: 15 January 2026

SUSSEX STREET CHRISTIAN CENTRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 5 APRIL 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
94,045
185,895
Investments
4
1,241
-
Other income
5
-
-
Total income
95,286
185,895
Expenditure on:
Charitable activities
6
90,036
125,964
Total expenditure
90,036
125,964
Net income/(expenditure)
5,250
59,931
Transfers between
funds
-
-
Net movement in
funds
5,250
59,931
Reconciliation of funds:
Fund balances at 6 April 2024
50,752
136,677
Fund balances at 5 April 2025
56,002
196,608		 Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
279,940
95,062
154,235
249,297
1,241
900
-
900
-
756
-
756
281,181
96,718
154,235
250,953
216,000
89,825
262,544
352,369
216,000
89,825
262,544
352,369
65,181
6,893
(108,309)
(101,416)
-
(50)
50
-
65,181
6,843
(108,259)
(101,416)
187,429
43,909
244,936
288,845
252,610
50,752
136,677
187,429

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

SUSSEX STREET CHRISTIAN CENTRE

BALANCE SHEET

AS AT 5 APRIL 2025

Notes
Current assets
Cash at bank and in hand
Creditors: amounts falling due within
one year
11
Net current assets
The funds of the charity
Restricted income funds
13
Unrestricted funds
14		 2025
£
257,550
(4,940)		 £
252,610
196,608
56,002
252,610		 2024
£
194,463
(7,034)		 £
187,429
136,677
50,752
187,429

The financial statements were approved by the trustees on 6 January 2026

Mr P Smith Trustee

SUSSEX STREET CHRISTIAN CENTRE

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 5 APRIL 2025

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
18
Investing activities
Investment income received
Net cash generated from investing
activities
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
1,241		 £
61,846
1,241
-
63,087
194,463
257,550		 2024
£
£
(104,923)
900
900
-
(104,023)
298,486
194,463

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

Charity information

Sussex Street Christian Centre is a Charitable Incorporated Organisation. The registered office is 15 Sussex Street Christian Centre, Rhyl, Denbighshire, LL18 1SE.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

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. The principal accounting policies adopted are set out below.

1.2 Going 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 trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are 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.

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 recoverable 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 if 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.

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors 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 market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised 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 creditors are obligations to pay for goods or services that have been acquired in the ordinary 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 creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.7 Employee benefits

The cost of any unused holiday entitlement 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 benefits.

1.8 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

2 Critical accounting estimates 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 experience 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts 94,045 185,895 279,940 95,062 154,235 249,297

4 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 1,241 900
5 Other income
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Parking - 111
Premises Hire - 280
Away Day - 365
- 756

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

6 Expenditure on charitable activities

Charitable Charitable
Expenditure Expenditure
2025 2024
£ £
Direct costs
Staff costs 128,523 141,016
Building expenses 34,221 26,508
Ministry 3,313 4,260
Mission and outreach 1,249 1,305
Blakley Centre 1,058 -
Eric Pakistan - 1,190
Waddingtons 420 240
Roof 264 115,324
Food bank 37,538 45,887
Building project 774 -
Assitant minister - 6,392
Christmas project 2,200 2,300
Other charitable expenditure 690 -
210,250 344,422
Grant funding of activities (see note 7) - 2,000
Share of support and governance costs (see note 8)
Support 4,520 4,747
Governance 1,230 1,200
216,000 352,369
Analysis by fund
Unrestricted funds 90,036 89,825
Restricted funds 125,964 262,544
216,000 352,369

7 Grants payable

Grants payable
Charitable
Expenditure
2024
£
Grants to institutions:
Ty Newydd Road 1,000
Grants to individuals 1,000

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

8 Support costs allocated to activities

Charitable
Expenditure
2025
£
Miscellaneous expenses
-
Photocopying
1,633
Printing, postage and stationary
-
Subscriptions
1,788
Telephone
1,099
Governance
1,230
5,750		 Total
2024
£
70
1,376
53
2,415
833
1,200
5,947

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
6
2025
£
121,646
1,523
5,354
128,523		 2024
Number
6
2024
£
129,996
4,979
6,041
141,016

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

11 Creditors: amounts falling due within one year

11
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals and deferred income
12
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
2,134
1,606
1,200
4,940
2025
£
5,354		 2024
£
1,946
3,888
1,200
7,034
2024
£
6,041

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.

13 Restricted 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 6 April Incoming Resources Transfers At 5 April
2024 resources expended 2025
£ £ £ £ £
(280,102) - - - (280,102)
Waddingtons 480 440 (420) - 500
Roof 157,208 500 (264) - 157,444
Food bank 237,577 180,650 (121,616) - 296,611
Christmas project 4,600 2,200 (2,200) - 4,600
Building fund 1,800 1,415 (774) - 2,441
Assistant minister 12,784 - - - 12,784
Eric Pakistan 2,330 - - - 2,330
Mercy Ships - 690 (690) - -
136,677 185,895 (125,964) - 196,608

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

13 Restricted funds (Continued)
Previous year: At 6 April Incoming Resources Transfers At 5 April
2023 resources expended 2024
£ £ £ £ £
Waddingtons 70 240 (240) - 70
Roof 113,845 41,884 (115,324) - 40,405
Food bank 130,123 100,479 (137,098) - 93,504
Christmas project 65 2,300 (2,300) - 65
Building fund - 1,800 - - 1,800
Assistant minister 833 6,392 (6,392) - 833
Eric Pakistan - 1,140 (1,190) 50 -
244,936 154,235 262,544 50 136,677

Waddingtons

Missionaries we support.

Roof

Replacement of whole of roof, internal repaint of the church & work on the building frontage.

Food bank

Funding for workers and supplies based at the church.

Christmas project

Collection taken every year for projects outside of the church.

Building fund

Restricted fund for various repairs and renovations.

Assistant minister

Money received from members to make up salary to a full time post.

Eric Pakistan

Foreign aid appeal.

Mercy Ships

Funds used for the support of hospital ships.

14 Unrestricted 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 6 April Incoming Resources Transfers At 5 April
2024 resources expended 2025
£ £ £ £ £
General funds 50,752 95,286 (90,036) - 56,002

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

14 Unrestricted funds (Continued)
Previous year: At 6 April Incoming Resources Transfers At 5 April
2023 resources expended 2024
£ £ £ £ £
General funds 43,909 96,718 (89,825) (50) 50,752
15 Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 5 April 2025:
Current assets/(liabilities) 56,002 196,608 252,610
56,002 196,608 252,610
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 5 April 2024:
Current assets/(liabilities) 50,752 136,677 187,429
50,752 136,677 187,429

16 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2025
£
-
-
-		 2024
£
986
246
1,232

17 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

18
Cash generated from operations
Surplus/(deficit) for the year
Adjustments for:
Investment income recognised in statement of financial activities
Movements in working capital:
(Decrease) in creditors
Cash generated from/(absorbed by) operations
19
Analysis of changes in net funds		 2025
2024
£
£
65,181
(101,416)
(1,241)
(900)
(2,094)
(2,607)
61,846
(104,923)

The charity had no debt during the year.

Charity registration number 1171448

SUSSEX STREET CHRISTIAN CENTRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

SUSSEX STREET CHRISTIAN CENTRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr P Smith
Mr R Handley
A F Myers
Dr R A Landon
Rev T J Casey
R Round
Charity number 1171448
Principal address Sussex Street Christian Centre
15 Sussex Street
Rhyl
Denbighshire
LL18 1SE
Independent examiner Christopher Henderson BSc BFP FCA
Harold Smith Chartered Accountants
Unit 32, Llys Edmund Prys
St Asaph Business Park
St Asaph
Denbighshire
LL17 0JA

SUSSEX STREET CHRISTIAN CENTRE

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Statement of cash flows 8
Notes to the financial statements 9 - 17

SUSSEX STREET CHRISTIAN CENTRE

TRUSTEES' REPORT

FOR THE YEAR ENDED 5 APRIL 2025

The trustees present their annual report and financial statements for the year ended 5 April 2025.

The financial statements have been prepared in accordance 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 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The principal purposes of the Church as stated in the Church Governing Document are: -

The Trustees want to see the Christian message of God’s love for all people spread in Rhyl and the surrounding area, and internationally through our support of missionary workers overseas.

The Church holds services each Sunday morning where the Bible is taught, people worship God through music, and we pray for personal, local and international needs.

The Trustees meet monthly to discuss practical matters regarding the maintenance of our premises, and the Elders of the Church meet, focusing on pastoral issues. The Church leaders are particularly interested in reaching out to children, young people and their families, which they see as essential for the future of the Church. Some members volunteer in taking Open The Book presentations of Bible stories into some of the local primary schools. The Trussell Trust Food bank based in our church gives out food on Tuesdays, Thursdays and Friday to those in need who come with a recognised voucher. FoodBank also provides ‘surplus’ food donated or brought from local shops, through the Food Club scheme, for anyone to collect on Wednesdays. A debt Advisor and Local Influencer (looking at resolving local issues affecting Foodbank clients) are also employed at the church.

The trustees have had regard to guidance issued by the Charity Commission on public benefit through their agreement with the Church Governing Document.

The Church is very dependant for its activities on volunteers. This is particularly the case regarding Children and Youth work, Church Office, participation in Sunday Services, Bible Study groups, Pastoral Care Group, Open The Book, and Trussell Trust Foodbank.

SUSSEX STREET CHRISTIAN CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

Achievements and performance

The congregation has met on each Sunday morning during the year and a series of biblical themes have been covered in the preaching. The Minister is the main speaker but several other members of the congregation are also involved in speaking roles. We welcome people from a wide variety of backgrounds and ethnic origins. In addition to the morning services, a number of regular Church based activities occur.

Apart from activities in the Church building, we also run activities for Young People outside the Church.

Internationally, two members now work in a prison ministry helping prisoners find God and preparing them for return to the outside world. They have been involved in prisons in Romania, Nepal, the United States and Brazil, setting up and training new teams to continue the work.

We also have on-going interest and prayer for other previous members of the Church who are now serving God as Christian workers overseas.

Each Christmas the Church seeks to raise funds for a Christmas project. These projects alternate between overseas and UK based projects. At Christmas 2024 we raised £2,200 to support the training of students in Pakistan and buy Bibles for Pastors in Tanzania.

The Church works together with other Churches in the area as opportunities arise for combined outreach efforts.

SUSSEX STREET CHRISTIAN CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

Financial review

The Trustees reviewed the Finances and found that the Charity’s income had decreased significantly over the previous year. This was largely due to the building work and associated grants being largely complete.

Total receipts of unrestricted funds for the General Fund during the year amounted to £95,287.

A further total of £185,895 of restricted funds were also received and are detailed in the financial statements. This comprised largely of grants for the Foodbank.

Many members now choose to give by ‘standing order’ and Gift Aid their donations, and this resulted in a Gift Aid claim of £17,600 (which is included in the General Fund total above).

A large proportion of the General Fund was spent on the salary of the Minister.

The Trustees have a reserves policy of working towards retaining £30,000 specifically for contingencies and emergencies. We aim to put £5,000 aside each year to achieve this.

At the year end, the charity had £56,002 of free reserves.

The principle source of income is donations from existing members.

Most of these funds are used to pay salaries and maintain the Church building, as well as organising other activities.

The principle risks facing the charity are declining number of wage earners among Church Members, and an aging grade 2 listed building.

Structure, governance and management

The charity is a Charitable Incorporated Organisation. The charity has adopted the Charity Commission Association model constitution for a CIO.

The trustees who served during the year and up to the date of signature of the financial statements were: Mr P Smith

Mr R Handley A F Myers Dr R A Landon Rev T J Casey R Round

Selection is made by Secret Ballot. Candidates are selected from Church Members.

The charity is led by the board of Trustees who work under the rules of the CIO Governing document. Of these the Minister and Assistant Minister are ex-officio Trustees. The Church members elect the Secretary and Treasurer annually. The other Trustees are elected on a rotating basis by the Church members each for a three-year term. The Church members have other input into the Trustees by means of the Church meeting at which all Church members can attend and vote. The Trustees keep the members of the Church informed about their activities, and from time to time refer certain issues (especially the recognition of new members of the Church) to the Church meeting for votes or to listen to how Church members feel about certain issues. The Church meeting is also responsible for approving all large expenditures according to the publicised trustee authorization bands.

Potential Trustees are given orientation regarding the role and responsibility by an existing Trustee. They are also supplied with the Governing Document, the Latest Accounts and explanatory information from the Charity Commission.

SUSSEX STREET CHRISTIAN CENTRE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

The Charity has direct affiliation to the North Western Baptist Association (NWBA), Baptist Union of Great Britain (BUGB), and Evangelical Alliance who give an advisory input.

We also bank with the Charities Aid Foundation (CAF) and implement a system of double signatures on all Bank payments.

Much of the day-to-day work is done by volunteers, including music, youth, and outreach and cleaning. The Charity considers membership of the Church as an indication of their willingness to volunteer. We are very grateful to all the members who have given generously of their time and money to serve the Church is all the different ways outlined.

The trustees' report was approved by the Board of Trustees.

Mr P Smith

Trustee

6 January 2026

SUSSEX STREET CHRISTIAN CENTRE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF SUSSEX STREET CHRISTIAN CENTRE

I report to the trustees on my examination of the financial statements of Sussex Street Christian Centre (the charity) for the year ended 5 April 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 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Christopher Henderson BSc BFP FCA

Harold Smith Chartered Accountants Unit 32, Llys Edmund Prys St Asaph Business Park St Asaph Denbighshire LL17 0JA

Dated: 15 January 2026

SUSSEX STREET CHRISTIAN CENTRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 5 APRIL 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
94,045
185,895
Investments
4
1,241
-
Other income
5
-
-
Total income
95,286
185,895
Expenditure on:
Charitable activities
6
90,036
125,964
Total expenditure
90,036
125,964
Net income/(expenditure)
5,250
59,931
Transfers between
funds
-
-
Net movement in
funds
5,250
59,931
Reconciliation of funds:
Fund balances at 6 April 2024
50,752
136,677
Fund balances at 5 April 2025
56,002
196,608		 Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
279,940
95,062
154,235
249,297
1,241
900
-
900
-
756
-
756
281,181
96,718
154,235
250,953
216,000
89,825
262,544
352,369
216,000
89,825
262,544
352,369
65,181
6,893
(108,309)
(101,416)
-
(50)
50
-
65,181
6,843
(108,259)
(101,416)
187,429
43,909
244,936
288,845
252,610
50,752
136,677
187,429

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

SUSSEX STREET CHRISTIAN CENTRE

BALANCE SHEET

AS AT 5 APRIL 2025

Notes
Current assets
Cash at bank and in hand
Creditors: amounts falling due within
one year
11
Net current assets
The funds of the charity
Restricted income funds
13
Unrestricted funds
14		 2025
£
257,550
(4,940)		 £
252,610
196,608
56,002
252,610		 2024
£
194,463
(7,034)		 £
187,429
136,677
50,752
187,429

The financial statements were approved by the trustees on 6 January 2026

Mr P Smith Trustee

SUSSEX STREET CHRISTIAN CENTRE

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 5 APRIL 2025

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
18
Investing activities
Investment income received
Net cash generated from investing
activities
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
1,241		 £
61,846
1,241
-
63,087
194,463
257,550		 2024
£
£
(104,923)
900
900
-
(104,023)
298,486
194,463

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

Charity information

Sussex Street Christian Centre is a Charitable Incorporated Organisation. The registered office is 15 Sussex Street Christian Centre, Rhyl, Denbighshire, LL18 1SE.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

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. The principal accounting policies adopted are set out below.

1.2 Going 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 trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are 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.

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 recoverable 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 if 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.

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors 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 market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised 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 creditors are obligations to pay for goods or services that have been acquired in the ordinary 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 creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.7 Employee benefits

The cost of any unused holiday entitlement 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 benefits.

1.8 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

2 Critical accounting estimates 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 experience 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts 94,045 185,895 279,940 95,062 154,235 249,297

4 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 1,241 900
5 Other income
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Parking - 111
Premises Hire - 280
Away Day - 365
- 756

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

6 Expenditure on charitable activities

Charitable Charitable
Expenditure Expenditure
2025 2024
£ £
Direct costs
Staff costs 128,523 141,016
Building expenses 34,221 26,508
Ministry 3,313 4,260
Mission and outreach 1,249 1,305
Blakley Centre 1,058 -
Eric Pakistan - 1,190
Waddingtons 420 240
Roof 264 115,324
Food bank 37,538 45,887
Building project 774 -
Assitant minister - 6,392
Christmas project 2,200 2,300
Other charitable expenditure 690 -
210,250 344,422
Grant funding of activities (see note 7) - 2,000
Share of support and governance costs (see note 8)
Support 4,520 4,747
Governance 1,230 1,200
216,000 352,369
Analysis by fund
Unrestricted funds 90,036 89,825
Restricted funds 125,964 262,544
216,000 352,369

7 Grants payable

Grants payable
Charitable
Expenditure
2024
£
Grants to institutions:
Ty Newydd Road 1,000
Grants to individuals 1,000

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

8 Support costs allocated to activities

Charitable
Expenditure
2025
£
Miscellaneous expenses
-
Photocopying
1,633
Printing, postage and stationary
-
Subscriptions
1,788
Telephone
1,099
Governance
1,230
5,750		 Total
2024
£
70
1,376
53
2,415
833
1,200
5,947

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
6
2025
£
121,646
1,523
5,354
128,523		 2024
Number
6
2024
£
129,996
4,979
6,041
141,016

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

11 Creditors: amounts falling due within one year

11
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals and deferred income
12
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
2,134
1,606
1,200
4,940
2025
£
5,354		 2024
£
1,946
3,888
1,200
7,034
2024
£
6,041

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.

13 Restricted 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 6 April Incoming Resources Transfers At 5 April
2024 resources expended 2025
£ £ £ £ £
(280,102) - - - (280,102)
Waddingtons 480 440 (420) - 500
Roof 157,208 500 (264) - 157,444
Food bank 237,577 180,650 (121,616) - 296,611
Christmas project 4,600 2,200 (2,200) - 4,600
Building fund 1,800 1,415 (774) - 2,441
Assistant minister 12,784 - - - 12,784
Eric Pakistan 2,330 - - - 2,330
Mercy Ships - 690 (690) - -
136,677 185,895 (125,964) - 196,608

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

13 Restricted funds (Continued)
Previous year: At 6 April Incoming Resources Transfers At 5 April
2023 resources expended 2024
£ £ £ £ £
Waddingtons 70 240 (240) - 70
Roof 113,845 41,884 (115,324) - 40,405
Food bank 130,123 100,479 (137,098) - 93,504
Christmas project 65 2,300 (2,300) - 65
Building fund - 1,800 - - 1,800
Assistant minister 833 6,392 (6,392) - 833
Eric Pakistan - 1,140 (1,190) 50 -
244,936 154,235 262,544 50 136,677

Waddingtons

Missionaries we support.

Roof

Replacement of whole of roof, internal repaint of the church & work on the building frontage.

Food bank

Funding for workers and supplies based at the church.

Christmas project

Collection taken every year for projects outside of the church.

Building fund

Restricted fund for various repairs and renovations.

Assistant minister

Money received from members to make up salary to a full time post.

Eric Pakistan

Foreign aid appeal.

Mercy Ships

Funds used for the support of hospital ships.

14 Unrestricted 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 6 April Incoming Resources Transfers At 5 April
2024 resources expended 2025
£ £ £ £ £
General funds 50,752 95,286 (90,036) - 56,002

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

14 Unrestricted funds (Continued)
Previous year: At 6 April Incoming Resources Transfers At 5 April
2023 resources expended 2024
£ £ £ £ £
General funds 43,909 96,718 (89,825) (50) 50,752
15 Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 5 April 2025:
Current assets/(liabilities) 56,002 196,608 252,610
56,002 196,608 252,610
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 5 April 2024:
Current assets/(liabilities) 50,752 136,677 187,429
50,752 136,677 187,429

16 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2025
£
-
-
-		 2024
£
986
246
1,232

17 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

SUSSEX STREET CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

18
Cash generated from operations
Surplus/(deficit) for the year
Adjustments for:
Investment income recognised in statement of financial activities
Movements in working capital:
(Decrease) in creditors
Cash generated from/(absorbed by) operations
19
Analysis of changes in net funds		 2025
2024
£
£
65,181
(101,416)
(1,241)
(900)
(2,094)
(2,607)
61,846
(104,923)

The charity had no debt during the year.