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2025-02-28-accounts

Solent Evangelical Church

Report and Accounts Year ended 28 February 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

SOLENT EVANGELICAL CHURCH

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 28 FEBRUARY 2025

ADDRESS FOR CORRESPONDENCE ADDRESS FOR CORRESPONDENCE 365A Forton Road
Gosport
PO12 3HF
GOVERNING DOCUMENT CIO Constitution Registered 18 December 2018
CHARITY REGISTRATION NUMBER 1181249
TRUSTEES RESPONSIBLE FOR David Hugh Stanford (Pastor)
MANAGING THE CHARITY Ronald Philip Bygrave
Paul David Williams
BANKERS CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Maling
Kent
ME19 4JQ
INSURERS Ansvar Insurance
Ansvar House
St Leonards Road
Eastbourne
BN21 3UR
Fellowship of Independent Evangelical
AFFILIATIONS Churches (FIEC)
Solent Gospel Partnership (SGP)
INDEPENDENT EXAMINER Sarah Crispin (ACA)
Stewardship
1 Lamb's Passage
LONDON
EC1Y 8AB
INDEX
Page 1 Legal & Administrative Details
Pages 2 - 6 Trustees' Report
Page 7 Independent Examiner's Report
Page 8 Receipts and Payments Account
Page 9 Statement of Assets & Liabilities
Page 10 Notes to the Accounts

Page 1

Solent Evangelical Church

Trustees’ Annual Report and Financial Statement

Reporting Period: 1 March 2024 to 28 February 2025

Page 2

Governance

The managing trustees of the charity are the elders, who are appointed by members in accordance with the Church Handbook. The current elders are listed above. Paul Williams was re-elected for a 5 year term at a Church Members Meeting held on 23 October 2024. Ron Bygrave was re-elected at the same meeting for a reduced term ending November 2025. David Stanford as an employed elder / pastor is not appointed for a fixed term of office but his appointment as elder (managing trustee) would terminate with his employment were that to cease according to the proper processes.

Deacons are also appointed in support of the elders and to take responsibility for various roles in the life of the church which would otherwise distract the elders from the primary leadership role. Paul Bassett was appointed for a 3 year term in November 2022. His special responsibilities are for the tech equipment and for publicity. Rachel Bassett was appointed for a 3 year term in July 2023. She is particularly responsible for the finances and is the church treasurer. She is employed for a few hours each week to assist her in completing her treasurer duties.

Charity Objectives

As set out in our Constitution, the objectives of Solent Evangelical Church are:

The advancement of the Christian faith in accordance with the Basis of Faith primarily but not exclusively within Gosport and the surrounding neighbourhood; and such other charitable purposes as shall, in the opinion of the charity trustees, put into practice the Christian faith in accordance with the Basis of Faith.

Activities in fulfilment of the Objectives

The church is committed to helping any who we can to come to know and follow Jesus and leading people to faith in Jesus is core to the advancement of the Christian faith. This is of huge benefit to those who come to trust in God in this way, and we believe it is therefore a great public benefit to give people the opportunity to hear about the Christian faith.

Over the period March 2024 – February 2025 we have sought to fulfil this mission and our objectives in the following ways.

Page 3

Leadership and Employment

We had part time employed an individual in the role of “Financial Administrator, Best Practice Administrator, Evangelism Worker and Events Co-ordinator”. Their work in this role was an important contribution to church life, but due to limited finances we have reduced the hours of this employment to 2 hours per week, and the role is limited to finances work.

Achievements and Performance

We have successfully continued to tell people about the message of Jesus Christ, both locally and beyond, through our regular activities, and have been glad to see large numbers of people come through the doors of the church for a variety of reasons and we believe we have been able to offer hope and support through our activities in a positive way.

This has been a period with an increase in regular meetings and activities. There has also been significant work on the building during this time, including required work on the fixed electrical system, a complete upgrade of the video distribution system for the projector and satellite screens, updates to the Sunday school rooms to prepare for new children’s groups on Sundays, to name a few. All of this was in different ways, necessary work, and required significant input from a number of individuals and significant volunteer work.

Our church community continues to be valued by members and regulars and is a help to people in a variety of life struggles.

Page 4

The trustees have considered the guidance issued by the Charity Commission on public benefit and believe that we have fulfilled our objectives in this regard.

Financial Policies

It is our general policy to hold reserves in place equal to at least the running costs of the church for a three month period, considered in the scenario of a catastrophic loss of income.

This figure is currently estimated to be £10,000. At the end of the current year (end of February 2025) we held £23,839 in reserve which is well above the required reserves level.

Financial Summary

Following a period where we were drawing significantly on our reserves, at an unsustainable level, in the first half of this current period we reluctantly reduced the hours of our part time Financial Administrator. As well as this, we continued to keep our costs as low as possible.

Unfortunately, we also needed to implement costly work on the fixed electrical system to gain a satisfactory EICR report – an important part of our Fire risk assessment. In addition, our aging AV system was desperately in need of an upgrade and other maintenance work on the building fabric was required.

In the light of all this, we made members and wider supporters aware of the difficult financial situation, and were delighted that our supporters responded to this significantly, and in some cases with large and unexpected gifts. We are very grateful for this and the improvement that it has brought about to our financial situation.

Our income for the year was £69,461, a major increase on the previous year’s income of £47,934 – reflecting the increased giving of our supporters. Our total expenditure was £61,659, up from the previous years figure of £54,497. The increase in expenditure is accounted for by the costs of the building upgrades as detailed above, and new support for our worker in Central Asia (also mentioned earlier in this report).

This is all despite the fact that our employment costs have come down because we reduced our Financial Administrator’s part time hours. Employment costs reduced from £41,631 (previous year), to £37,451 (this year). The reduction in part time hours did not take effect until 4 months into the year had elapsed, so the saving in employment costs for ongoing years will be greater, assuming other employment costs remain the same, which may not be the case.

So, our closing balance for the year was £23,839. This, in a costly year, is up a good amount from the previous year’s closing balance of £16,037.

However, it would be unhelpful for us to presume that the kind of income received in this year will be representative of future years. The increase in giving was clearly exceptional and one off in some cases. Although we can breathe a little easier with healthier levels of reserves, and be grateful that we have been able to invest in the building to bring it up to a suitable standard in a number of areas, there will always be other maintenance and upgrade work required to keep the building in a satisfactory state.

Page 5

Responsibilities of Trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

D H Stanford

D H Stanford (Nov 30, 2025 16:14:24 GMT)

David Stanford:

Nov 30, 2025 Date:

Page 6

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

SOLENT EVANGELICAL CHURCH

I report to the trustees on my examination of the accounts of Solent Evangelical Church ('the charity') for the year ended 28 February 2025 on pages 8 to 10 following.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and 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

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

  1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

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

Sarah Crispin

Sarah Crispin (Dec 15, 2025 09:15:24 GMT)

Sarah Crispin (ACA)

Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Dec 15, 2025

Page 7

SOLENT EVANGELICAL CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 28 FEBRUARY 2025

Notes
Income receipts
Donations
Gift aid receipts
Income from letting of facilities
Interest received
Other
Total receipts
Payments
2
Total payments
Transfers between funds
5
Net movement in funds
Cash funds as at last year end
Cash funds at this year end
A
Net of receipts / (payments) before
Grants paid in relation to charitable
Payments
in
relation
to
charitable
activities undertaken directly
General
Designated
Funds
Funds
£
£
52,101
-
7,521
-
6,223
-
53
-
162
-
66,060
-
54,539
-
3,270
-
57,809
-
8,251
-
-
-
8,251
-
15,447
-
23,698
-
Unrestricted Funds
Restricted
Funds
£
3,205
196
-
-
-
3,401
1,750
2,100
3,850
(449)
-
(449)
590
141
2025
£
55,306
7,718
6,223
53
162
69,461
56,289
5,370
61,659
7,802
-
7,802
16,037
23,839
2024
£
General
Funds
£
52,101
7,521
6,223
53
162
66,060
54,539
3,270
57,809
8,251
-
8,251
15,447
23,698
39,049
5,734
3,050
101
-
47,934
51,977
2,520
54,497
(6,563)
-
(6,563)
27,642
16,037

The notes on page 10 form part of these accounts.

Page 8

SOLENT EVANGELICAL CHURCH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 28 FEBRUARY 2025

Notes
A Cash funds
Cash at bank with immediate access
Petty cash
B Other monetary assets
Gift aid due to charity
Other debtors
C Liabilities
Falling due within one year
HMRC payroll taxes due
Pension
Fee for Independent Examination
Accrued expenses
Total
D Assets retained for charity's own use
Freehold of church building
Computers and IT
Furniture
General
Designated
funds
funds
£
£
23,698
-
-
-
23,698
-
9,583
-
132
-
9,715
-
1,233
-
151
-
990
-
96
-
2,471
-
Unrestricted Funds
Restricted
funds
£
141
-
141
248
-
248
-
-
-
-
-
2025
£
23,839
-
23,839
9,830
132
9,962
1,233
151
990
96
2,471
Cost
£
20,000
4,442
9,628
34,070
2024
£
16,037
-
16,037
7,718
-
7,718
1,178
193
930
219
2,327
Current
value
£
352,649
-
-
352,649

The trustees have used insurance values for the church building as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.

E Guarantees and secured debts

The charity has not given any guarantees and has not provided its assets as security for any liabilities.

The accounts were approved by the trustees and signed on their behalf by:

D H Stanford

D H Stanford (Nov 30, 2025 16:14:24 GMT) David Stanford

Date:_____ Nov 30, 2025

The notes on page 10 form part of these accounts.

Page 9

SOLENT EVANGELICAL CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Payments in relation to charitable activities underta
Employment costs (see note 3)
Ministry expenses
Coffee Pot expenses
Sound and Tech upgrade
Building maintenance & repair
Utilities
Insurance
Legal & Professional fees
Office & IT costs
Other costs
Contribution to FIEC
Unrestricted Fun
General
funds
£
ken directly
36,721
2,247
155
1,258
5,453
3,448
1,567
1,263
1,707
-
720
54,539
ds
Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
-
1,750
-
-
-
-
-
-
1,750
Total
2025
£
36,721
2,247
155
1,258
7,203
3,448
1,567
1,263
1,707
-
720
56,289
Total
2024
£
40,198
1,858
236
-
1,253
2,094
1,530
1,305
2,753
30
720
51,977

3 Grants paid in relation to charitable activities undertaken by others

Grants for:
UFM
Children for Christ
Gosport School Pastors
Through the Roof
Individuals
360
30
240
-
2,640
3,270
-
-
-
-
-
-
-
-
-
135
1,965
2,100
360
30
240
135
4,605
5,370
360
360
240
-
1,560
2,520

4 Transactions with related parties

David Stanford served as church leader and was paid £32,988 inclusive of pension (2024: £32,988) for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document.

Rhiannon Stanford who is related to David Stanford, received £920 (2024: £720) towards her support at Bible College.

5 Movement of funds

29
General funds
Restricted funds
Support for individuals
Building improvements
Special Funds
Total funds
Balance at
February 2024
£
15,447
590
-
-
590
16,037
Receipts
£
66,060
1,516
1,750
135
3,401
69,461
Payments
£
(57,809)
(1,965)
(1,750)
(135)
(3,850)
(61,659)
Transfers
2
£
-
-
-
-
-
-
Balance at
8 February 2025
£
23,698
141
-
-
141
23,839

Restricted Funds

Support for individuals represent donations given specifically to support individuals for training and missions. Building improvements is for funds received towards building improvements Special Funds represents funds received for special collections

Page 10