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￿ v￿S 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 Un￿rtaInt[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 circumStan￿s.

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
be￿een 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 re￿iVed 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