COMPANY REGISTRATION NUMBER: CE010461 CHARITY REGISTRATION NUMBER: 1171870 Brook Chapel - CIO Unaudited Financial Statements 31 August 2025 MATTOCKS GRINDLEY Chartered Accountants 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 OVVN
Brook Chapel - CIO Financial Statements Year ended 31 August 2026 Page Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements The following pages do not form part of the financial statsments Detailed statement of financial activities 14 Notes to the detailed statement of financial activities 16
Brook Chapel - CIO Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 August 2025 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charitv for the vear ended 31 August 2025. Reference and administrative deta51s Regist•r¢d Charity nam• Brook Chapel- CIO Charity r•gistration number 1171870 Company registration number CE010461 Principal office and r•gister•d Brook Chapel ¢)ffic• Boston Avenue Runcorn Cheshire The trustees Mrs J Japp Mr R Verey Mrs A McPoland Mr S Griffiths Mrs J Davies Mrs J Pinnington Independent examiner G Mattocks FCA 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 OWN Stru¢tur•, gov•rnanc• and manag•m•nt The charity was registered as a Charitable Incorporated Organisation on 2nd March 2017 but remained dorTnarit up to 1 st October 2017, when the legal transfer of buildings and other assets was completed by the solicitor. It functioned as RFC Trust until October. Objectives and activities The object of the charity is to advance the Christian religion in Runcorn, for the benefit of the public through the holding of prayer meetings, services, celebration of Christian festivals, producing and distributing of Christian literature, to enlighten others of the Christian religion. Advancing the Christian religion by such rneans as are charitable, to prornote and encourage the Christian faith. The premises used comprise Brook Chapel.
Brook Chapel - CIO Trustees. Annual Report (Incorporating the Director's Report) (¢ontlnu¢d) Year ended 31 August 2025 Strategic report The following sections for achievements and performance and financial review form the strategic report of the charity. Achievements and perforniance Publi¢ B•n•fit When planning our activities for the year, the Leader and Trustees have considered the Charity commission's guidance on public benefit, and in particular, the specific guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our church community. We are committed to enabling as many people as possible to worship at our church, and to become a part of our community. This is achieved through.. Church 8•rvices Held every Sunday morning, with worship, teaching and ministry, they are open to anybody who chooses to attend. Sunday evenings at 6.'30pm there has been a new Bib18 Study group called Discipleship Explored,. this is a discussion group to allow new and seeking Christians to grow and develop in their faith. All who attend Chapel are given a warm welcome, and this is something that visitors often comment on. They are greeted personally at the door and invited to stay for tea and biscuits served after the service. Midww•ek m•etings We provide midweek meetings each Thursday night at 7..30 which altemate between Prayer meetings These meetings are open to all with worship and with guided prayer using power point. We encourage prayer requests from members of our church, and also the local community. Many members of the congregation have signed up to a WhatsApp group which is open for urgent prayer requests, allowirlg prayers requests to be shared and immediately acted upon. Other prayer requests are invited usirTg our church Facebook page. Additional prayer meetings occur throughout the year.. This year we held a prayer meeting each Saturday during Lent, others included, prayer breakfasts and special days of prayer and fasting. The last Sunday of each month Brook hosts a joint Prayer meeting to encourage churches in Runcorn to unite in prayer. Midweek teaching program Also known as the pit stop" is another opportunity to receive Biblical teaching, often incorporating current global events. This meeting hosts outside speakers who share in a relaxed atmosphere with refreshments and plenty of opportunity for the discussion of ideas and asking of questions ChSldren's Ministry Traditionally this takes place during the morning sermon teaching time. It has provided teaching for pre- school and primary age children, where they can enjoy age-appropriate teaching. However, we currently have a growing number of children attending, these children attend with their parents who wish that they remain in the service with the whole congregation. Children's drum l•ssons are glven midweek to young tsenagers, to encourage worship participation
Brook Chapel - CIO Trustees. Annual Report (Incorporating the Director's Report) (¢ontlnued) Year ended 31 August 2025 Community Service Chapel is used regularly as a polling station by Halton Borough Council. Drug Rehabilitation Support Group A former addict has formed a local support group (as nearest drug support group is in Liverpool city centre.. he felt this was a barrier to some, both in terms of time and money}. He asked could the chapel be used to meet and support those locally in need.. happily the group now meet on a Friday evening for an hour. This group has expanded during the year as advertisement on social media has reached a larger audience. Photography Group Wednesday evenings the chapel is used as a meeting place for a local photography group. Pastoral Car• The chapel has a pastoral care team, who meet together every 4-6 weeks to plan and co-ordinate home visits. These visits are open to anybody in need, and offer spiritual, moral or practical support as needed, each visit is designed to keep individuals safe and supported. Foodbank The chapel continues to be used as a Distribution Centre for Runcorn and District Foodbank each week. This is a much needed Servi.. Brook Chapel is the busiest distribution Centre run by Runcorn and District Foodbank, as economic hardship in the area is increasing. so has the use for Foodbank. The Chapel remains a Foodbank collection point, in October 2024 a harvest Servi vS held and the proceeds in both food and money were given to Runcorn and District Foodbank. Social Ev•nts Each Tuesday - Knit and natter group meet from 14pm. Out Reach Quizzes These have been organised on a regular basis.. they are social and welcome events, including hot food, cake and hot drinks, with prizes and lots of fijn, any donations made at the quiz nights are given to a nominated local charity. Special occasions These are such as big birthdays and anniversaries (30, 40, 50 etc.) also baptismsldedications are marked by small gifts, such as vouchers or flowers, and cake. We also hold a celebration lunch to mark the event. The chapel facilities are also available to be booked for private events, such as children's parties, for members of the congregation. Activities are offered Iree ol charge, so they are accesslble to everybody. Som• regular group meetings give small financlal gifts to cover heating• light and drinks used Financial support A policy has been put in place to provide financial support to members of the congregation, should circumstances require it, by way of an interest free short-term loan. In exceptional circumstances monetary gifts are given in accordance with the policy.
Brook Chapel - CIO Trustses. Annual Report (Incorporating the Director's Report) fcontlnued) Year ended 31 August 2025 Parking Brook Chapel permits residents of the local area {Boston Avenue which has very limited parking) to park their cars in the car park, providing this does not clash with Sunday seNices or the Thursday evening mid-week meeting. Global care This is an international children's charity founded by a former member of Brook Chapel. Monthly donations are sent to support their work, additional contributions for specific work or times of need are given. Cards are made by a member of the congregation and sold to raise extra cash for Global care. Med¢ar¢ Is a charity dedicated to providing health and social care to thousands of sick Ugandan children., it was founded by local Christian doctors. This charity is financially supported each month and also at specified times of need. Open Doors International charity that supports persecuted Christians globally. A monthly donation is given to support this valuable work. Teach B•yond Is a global Christian charity, we continue to financially support Maria Buhungu from Runcorn, as she teaches in Rwanda. Eliot Brown Eliot attended Brook as a child and has recently gone into fulltime ministry as a junior youth pastor, in Liverpool. Brook is financially supporting Eliot and his family to transition in this role. Ground breakers l New Road Old Stones Trust This charity has been set up by a former rnember of Brook Chapel. Providing Christian assemblies and children's work in the Greater Manchester Region. Brook is privileged to support this quality much needed work. Flnanclal revlew The period under review has resulted in a surplus of £18,708, which has been in line with trustees, expectations. The trustees feel that the next financial period should result in a small surplus. The trustees, annual report and the strategic report were approved on .J41!.J.zc........... and signed on behalf of the board of trustees by.. Mrs J Japp Trustee Mr R Verey Trustee
Brook Chapel - CIO Independent Examinerfs Report to the Trustees of Brook Chapel - CIO Year ended 31 August 2026 I reportto the trustees on my examination ofthe financial statements of Brook Chapel- CIO ('the charity,) for the year ended 31 August 2025. Responslbllities and basls of report As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'}. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act,). In arrying out my examination I have followed the Directions given by the Charity Commission. under section 145(5}Ib) of the 2011 Act. Independent examinerfs statement 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: accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act., or the financial statements do not accord with those records. or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fail view which is not a matter considered as part of an independent examination. or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. G Mattocks FCA Independent Examiner 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 OWN lfj/iz/zs-
Brook Chapel - CIO Statement of Financial Activities (including income and expenditure account) Year ended 31 August 2025 2026 Unrestricted funds Total funds 2024 Total funds Nots In¢ome and endowments Donations and legacies Total income 61,609 61,609 39.290 61,609 61,609 39,290 Exp•nditur• Expenditure on charitable activities Total expenditur• 42,901 42,901 39,656 42,901 42,901 39,656 Net incomel{expenditure) and net movement in funds 18,708 18,708 (366) Reconciliation ol funds Total funds brought fonNard Total funds carried forward 33,878 33,878 34,244 33,878 52,586 52,586 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Th• notes on page5 8 to 12 forni part of these financial statements.
Brook Chapel - CIO Statsment of Financial Position 31 August 2026 2025 2024 Nots Curr•nt assets Cash at bank and in hand 52,586 33,878 Net current assets 52,586 33,878 Total ass•ts l•ss current liabilities 52,586 33,878 Funds of the charity Unrestricted funds 52,586 33,878 Total oharity funds 10 52,586 33,878 For the year ending 31 August 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities.. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476., The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. Thes financial statements were approved by the board of trustees and authorised for issue on .i.ofii.l.z.r... and are signed on behalf of the board by: Mrs J Japp Trustee Mr R Verey Trustee The notes on pages 8 to 12 forni part of these financial statements.
Brook Chapel - CIO Notes to th• Financial Statsments Year ended 31 August 2026 General infomiation The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Brook Chapel, Boston Avenue, Runcorn, Cheshire. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities SORP (FRS 102)) and the Companies Act 2006. A¢¢ounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as m(MJified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going ¢on¢•rn There are no material UnrtaInt[eS about the charity's ability to continue. Disclosure exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. Judgements and key sources of estlmatlon uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumStans.
Brook Chapel - CIO Notes to the Financial Statements (contlnued) Year ended 31 August 2026 Accountlng pollcies {contlnued) Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of iwo sub-classes.. restricted income funds or endowment funds. In¢oming resour¢•s All incoming resources are included in the statement of financial activities when entitlement has passed to the charity-, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income= income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is d8rived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted seNice. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Brook Chapel - CIO Notes to the Financial Statements {continued) Year ended 31 August 2025 A¢counting policl•s (¢ontlnued) Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully reGovered, and is classified under headings of the statement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitsble activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned beeen the activities they contribute to on a reasonable, justifiable and consistent basis. Financial instrum•nts Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes 8 financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Donations and lega¢ies Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Donations Offerings Stewardship Giving 38,474 23,135 38,474 23,135 22.213 17,077 22,213 17,077 61,609 61,609 39,290 39,290 Expenditure on ¢harftabl• a¢tiviti•s by fund typ• Unrestricted Total Funds Unrestricted Total Funds Funds 2026 Funds 2024 Direct charitable activities Support costs 42,409 492 42,409 492 39,176 480 39,176 480 42,901 42,901 39,656 39,656 10
Brook Chapel - CIO Notes to the Financial Statements (contlnued) Year ended 31 August 2026 Expenditure on charitable activities by activity type Activities undertaken directly Support Total funds costs 2026 Total fund 2024 Direct charitable activities Governan costs 42,409 42,409 492 39,176 480 492 42,409 492 42,901 39,656 Independent examination fees 2026 2024 Fees payable to the independent examiner for.. Independent examination of the financial statements 492 480 staff costs The average head count of employees during the year was 1 (2024.. 1). The average number of full-time equivalent employees during the year is analysed as follows.. 2026 2024 Number of staff No employee reiVed employee benefits of more than £60,000 during the year (2024: Nil). Trustee remuneration and •xp•nses Trustees receive no remuneration from the charity. 10. Analysis ol charitable funds Unrestri¢t•d funds At 1 September 2024 At 31 August 2025 Income Expenditure General funds 33,878 61,609 (42,901) 52,586 At 1 September 2023 At 31 August 2024 Income Expenditure General funds 34,244 39,290 (39,656) 33,878 11
Brook Chapel - CIO Notss to the Financial Statsmonts (¢ontlnu Year ended 31 August 2025 11. Analysis of net assets b•tw•en funds Unrestricted Total Funds Funds 2025 Current assets 52,586 52,586 Unrestricted Total Funds Funds 2024 Current assets 33,878 33,878 12
Brook Chapel - CIO Management Information Year ended 31 August 2026 The following pages do not form part of the financial statements. 13
Brook Chapel - CIO Detailed Statsment of Financial Activities Year ended 31 August 2026 2026 2024 Income and endowments Donations and l•ga¢i•s Offer(ngs Stewardship Giving 38,474 23,135 22,213 17,077 61,609 39,290 Total in¢om• 61,609 39,290 Expenditure Expenditure on charitsble activities Legal and professional fees Pastor's fe&s Rates, lighting & heating Printing, postage & stationery Speakers, fees Missionary Insurance Building maintenance & repairs Copyright fees Chapel cleaning Sundry expenditure Gifts 492 17,007 5,230 233 1,740 4,035 1,672 6,484 480 16,848 5,015 165 1,680 5,235 1,552 6,975 463 206 778 259 1.144 2,030 2,834 42,901 39,656 Total expenditur• 42,901 39,656 Net incom•llexpenditure) 18.708 (366) 14
Brook Chapel - CIO Notss to the Detailed Statement of Financial Activities Year ended 31 August 2025 2026 2024 Expenditure on charitable activities Direct charitable activities Activities undertaken directty Pastor's fees Rates, lighting & heating Printing, postage & stationery Speakers, fees Missionary Insurance Building maintenance & repairs Copyright fees Chapel cleaning Sundry expenditure Gifts 17,007 5,230 233 1,740 4,035 1,672 6,484 16,848 5,015 165 1,680 5,235 1,552 6,975 463 206 778 259 1,144 2,030 2,834 42,409 39,176 Governance costs Accountancy fees 492 480 Expenditure on charitable actFVities 42,901 39,656 15