Eastbourne Christian Resources
Charity Registration Number 1186057 Charitable Incorporated Organisation
Report and Unaudited Financial Statements for the Year Ended 31 January 2025
Eastbourne Christian Resources
Report and Unaudited Financial Statements
for the Year Ended 31January 2025
Contents
| Page | |
|---|---|
| Trustees’ Report | 1 – 2 |
| Statement of Financial Activities | 3 |
| Statement of Financial Position | 4 |
| Notes to the Financial Statements | 5 – 8 |
Eastbourne Christian Resources
Trustees' Report for the Year Ended 31 January 2025
Legal and Administrative information
Legal Status
Eastbourne Christian Resources is a Charitable Incorporate Organisation, registered with the Charity Commission on 30 October 2019, registered number 1186057
The Charity also uses the name “Eastbourne Christian Resource Centre” within the scope of its activities.
Trustees
Mr R H Clark Mr C A Jackson Mrs S J Medway Mr R Wilkinson
Secretary
Mrs S J Medway
Principal address
Eastbourne Christian Resource Centre 91-93 Seaside Road, Eastbourne, East Sussex BN21 3PL
Senior Management
Mr R Wilkinson Administration
Page 1
Eastbourne Christian Resources
Trustees' Report for the Year Ended 31 January 2025
The trustees of Eastbourne Christian Resources present their final report for the year ended 31 January 2025, together with the unaudited financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's constitution, 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” (FRS102) (second edition).
No independently examination of this report has been carried out. The charity’s constitution, section “24. Accounting records, accounts, annual reports and returns, register maintenance”, provides no specific requirements relating to independent examination of annual reports, which together with the Charity Commission guidance that an independent examination is not required if the CIO’s gross income is less than £25,000 in the financial year, has been adopted by the trustees for this report.
Objectives and activities
The objects of the charity are the furtherance of the Christian Gospel in the United Kingdom or elsewhere for the public benefit and for the promotion of the Lord’s work in any way which the CIO shall deem fit. Its main activity was the establishment of a Christian Resource Centre for the provision of Christian resources, for the benefit of the public good.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake for the public benefit.
Achievements and performance
The reporting period began on 1 February 2024, with the continued aim of completing the winding up and closure of the charity. Having unanimously agreed a dissolution resolution, the trustees ensured that any debts and other liabilities of the CIO were settled or otherwise provided for in full and any remaining assets (including land or property) transferred to other charities prior to dissolution. The remaining surplus cash assets were donated to other charities with similar objects.
Financial review
The results for the year ended 31 January 2025 are shown in the attached financial statements.
The charity completed and ceased all operating activities. There was no income in the period. The were no resources expended in the period.
Structure, governance and management
The charity is a charitable incorporated organisation, incorporated by the Charity Commission on the 30 October 2019, and began operations on 1 February 2020.
The charity constitution provides for a minimum of three trustees, with no maximum. Trustees' meetings were held as necessary to consider any issues that may arise.
Post Balance Sheet Events
Winding Up and Dissolution
At the time of approving the accounts, the trustees declare that the charity has completed a voluntary winding up and dissolution process. The charity trustees will file this report and accounts with the Charity Commission and in due course, apply for the charity to be removed from the Register of Charities.
By Order of the Board of Trustees
Eastbourne Christian Resources, CIO, 91-93 Seaside Road, Eastbourne, BN21 3PL
Mr Robert Wilkinson Trustee dated 25 July 2025
Page 2
Eastbourne Christian Resources
Statement of Financial Activities
including Income and Expenditure Account for the Year Ended 31 January 2025
| Year ended 31 January 2025 Year ended 31 January 2024 Unrestricted Total Unrestricted Total funds funds funds funds Note £ £ £ £ Income and endowments from: Charitable activities 2 - - Investment income 3 - - Total income and endowments - - Expenditure on: Charitable activities Costs of Christian Resource Centre 4 - - 1,105 1,105 Donations 5 - - 1.162 1,162 Total expenditure - - 2,267 2,267 Net income/ (expenditure) before investment gains/ (losses) - - (2,267) (2,267) Net gains/ (losses) on investments 12 - - - - Net gains/ (losses) on sale of assets 13 - - - - Net income/(expenditure) for the year/Net movement in funds - - (2,267) (2,267) Fund balances at 31 January 2024 - - 2,267 2,267 Fund balances at 31 January 2025 - - - - |
Year ended 31 January 2025 Year ended 31 January 2024 Unrestricted Total Unrestricted Total funds funds funds funds Note £ £ £ £ Income and endowments from: Charitable activities 2 - - Investment income 3 - - Total income and endowments - - Expenditure on: Charitable activities Costs of Christian Resource Centre 4 - - 1,105 1,105 Donations 5 - - 1.162 1,162 Total expenditure - - 2,267 2,267 Net income/ (expenditure) before investment gains/ (losses) - - (2,267) (2,267) Net gains/ (losses) on investments 12 - - - - Net gains/ (losses) on sale of assets 13 - - - - Net income/(expenditure) for the year/Net movement in funds - - (2,267) (2,267) Fund balances at 31 January 2024 - - 2,267 2,267 Fund balances at 31 January 2025 - - - - |
Year ended 31 January 2025 Year ended 31 January 2024 Unrestricted Total Unrestricted Total funds funds funds funds Note £ £ £ £ Income and endowments from: Charitable activities 2 - - Investment income 3 - - Total income and endowments - - Expenditure on: Charitable activities Costs of Christian Resource Centre 4 - - 1,105 1,105 Donations 5 - - 1.162 1,162 Total expenditure - - 2,267 2,267 Net income/ (expenditure) before investment gains/ (losses) - - (2,267) (2,267) Net gains/ (losses) on investments 12 - - - - Net gains/ (losses) on sale of assets 13 - - - - Net income/(expenditure) for the year/Net movement in funds - - (2,267) (2,267) Fund balances at 31 January 2024 - - 2,267 2,267 Fund balances at 31 January 2025 - - - - |
|---|---|---|
| - - |
||
| - - 1,105 - - 1.162 |
1,105 1,162 |
|
| - - 2,267 |
2,267 | |
| - - (2,267) - - - - - - |
(2,267) - - |
|
| - - (2,267) - - 2,267 |
(2,267) 2,267 |
|
| - - - |
- |
The statement of financial activities includes all gains and losses recognised in the period.
Page 3
Eastbourne Christian Resources
Balance Sheet as at 31 January 2025
| Balance Sheet | as at 31 January 2025 | as at 31 January 2025 | ||
|---|---|---|---|---|
| Notes Current assets Cash at bank and in hand Total current assets Creditors: amounts falling due within one year 19 Net current assets Total assets less current liabilities Net assets Income funds Unrestricted funds 20 Net charity funds |
At 31 January 2025 £ £ - - - - - - - - |
At 31 January 2024 £ £ - - - - - - - - |
||
| - - |
- - |
|||
| - | - | |||
| - | - | |||
| - | - | |||
| - | - |
The notes on pages 5 to 8 form part of these financial statements.
The accounts were approved by the trustees on 25 July 2025
Mr Robert Wilkinson Trustee
Page 4
Eastbourne Christian Resources
Notes to the Financial Statements for the Year Ended 31 January 2025
1 Accounting policies
1.1 Basis of preparation
These accounts have been prepared in accordance with the charity's constitution, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice for charities applying the Financial Reporting Standard applicable in the UK and Republic of Ireland” (FRS 102) (second edition). The Charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The accounts are prepared in sterling, which is the functional currency of the company. Monetary amounts in these accounts are rounded to the nearest £.
The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the accounts, the trustees no longer adopt the going concern basis of accounting.
1.3 Charitable funds
Unrestricted funds were distributed at the discretion of the trustees in furtherance of their charitable objectives.
1.4 Income recognition
Income is recognised on receipt by the charity or when the charity has entitlement to the income, the amounts can be measured reliably, and it is probable that the income will be received.
1.5 Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Support costs are those incurred directly in support of expenditure on the objects of the Charity. Administration and governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.
1.6 Tangible fixed assets and depreciation
Tangible fixed assets other than freehold land are stated at cost less depreciation.
There were no tangible fixed assets in the period.
Page 5
Eastbourne Christian Resources
Notes to the Financial Statements (continued) for the Year Ended 31 January 2025
| 2 | Income from charitable activities | Year ended 31 | January 2025 | January 2025 | January 2025 | January 2025 | Year ended 31 January | Year ended 31 January | Year ended 31 January | Year ended 31 January | 2024 | 2024 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Total | Unrestricted | Total | ||||||||||
| funds | 2025 | funds | 2024 | ||||||||||
| £ | £ | £ | £ | ||||||||||
| Sale of goods | - | - | - | - | |||||||||
| - | - | - | - | ||||||||||
| 3 | Investment income | Year ended 31 | January 2025 | Year ended 31 January 2024 | |||||||||
| Unrestricted | Total | Unrestricted | Total | ||||||||||
| funds | 2025 | funds | 2024 | ||||||||||
| £ | £ | £ | £ | ||||||||||
| Investment dividend income | - | - | - | - | |||||||||
| - | - | - | - | ||||||||||
| 4 | Charitable activities | Year ended 31 | January | 2025 | Year ended | 31 January | 2024 | ||||||
| Unrestricted | Total | Unrestricted | Total | ||||||||||
| funds | 2025 | funds | 2024 | ||||||||||
| Costs of Christian Resource | £ | £ | £ | £ | |||||||||
| Centre | |||||||||||||
| Cost of goods sold | - | - | - | - | |||||||||
| Share of support costs (note8) | - | - | 373 |
373 | |||||||||
| Share of governance costs (note9) | - | - | 732 | 732 | |||||||||
| - | - | 1,105 | 1,105 | ||||||||||
| 5 | Donations | Year ended 31 | January | 2025 | Year ended | 31 January | 2024 | ||||||
| Unrestricted | Total | Unrestricted | Total | ||||||||||
| funds | 2025 | funds | 2024 | ||||||||||
| Donation of surplus assets | £ | £ | £ | £ | |||||||||
| Investment property | - | - | - | - | |||||||||
| Local charities | - | - | 1,162 |
1,1632 | |||||||||
| National/International charities | - | - | - | - | |||||||||
| - | - | 1,162 |
1,162 | ||||||||||
| 5 | Donations | Year ended 31 | January | 2025 | Year ended | 31 January | 2024 | ||||||
| Unrestricted | Total | Unrestricted | Total | ||||||||||
| funds | 2025 | funds | 2024 | ||||||||||
| Donation of surplus assets | £ | £ | £ | £ | |||||||||
| Kingdom Way Trust | - | - | - | - | |||||||||
| Eastbourne Street Pastors | - | - | - | - | |||||||||
| The Matthew 25 Mission | - | - | - | - | |||||||||
| Speak Life | - | - | - | - | |||||||||
| Beachy Head Chaplaincy | - | - | - | - | |||||||||
| Linking Lives Eastbourne | - | - | - | - | |||||||||
| Torch Trust for the Blind | - | - | - | - | |||||||||
| Book Aid Charitable Trust | - | - | - | - | |||||||||
| Local Trust | - | - | 1,162 | 1,162 | |||||||||
| - | - | 1,162 | 1,162 |
Page 6
Eastbourne Christian Resources
Notes to the Financial Statements (continued) for the Year Ended 31 January 2025
| 6 Support costs Credit card charges Computer costs Telephone costs Staff and volunteer costs Light and heat Rates and water Insurance Total 7 Governance costs Accountancy Legal Fees |
Year ended 31 January 2025 Unrestricted Total Basis of costs 2025 allocation £ £ - - - - - - - - - - - - - - - - Year ended 31 January 2025 Unrestricted Total Basis of costs 2025 allocation £ £ - - - - Governance - - |
Year ended 31 January 2024 Unrestricted Total Basis of costs 2024 allocation £ £ 293 293 - - 80 80 - - - - - - - - 373 373 Year ended 31 January 2024 Unrestricted Total Basis of costs 2024 allocation £ £ - - Governance 732 732 Governance 732 732 |
|---|---|---|
The support costs and governance costs are apportioned to the activity of the Eastbourne Christian Resource Centre
Page 7
Eastbourne Christian Resources
Notes to the Financial Statements (continued) for the Year Ended 31 January 2025
8 Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
| 9 Gains/ (losses) on investments Year ended 31 January 2025 Year ended 31 January 2024 Unrestricted Total Unrestricted Total funds 2025 funds 2024 £ £ £ £ Fixed asset investment revaluation to quoted market value - - - - 10 Other incoming resources Year ended 31 January 2025 Year ended 31 January 2024 Unrestricted Total Unrestricted Total funds 2025 funds 2024 £ £ £ £ Income from disposal of fixed assets - - - - 11 Financial instruments 31 January 2025 31 January 2024 £ £ Financial assets: Resources available to the charity Debtors and cash at bank and in hand - - Financial liabilities Claims on the charity’s resources Trade, other creditors and accruals - - 12 Analysis of net assets between funds Year ended 31 January 2025 Year ended 31 January 2024 Unrestricted Total Unrestricted Total funds funds funds funds £ £ £ £ Fund balances at 31 January 2025 are represented by: Tangible fixed assets and investments - - - - Current assets/ (liabilities) - - - - Net fund balances - - - - |
9 Gains/ (losses) on investments Year ended 31 January 2025 Year ended 31 January 2024 Unrestricted Total Unrestricted Total funds 2025 funds 2024 £ £ £ £ Fixed asset investment revaluation to quoted market value - - - - 10 Other incoming resources Year ended 31 January 2025 Year ended 31 January 2024 Unrestricted Total Unrestricted Total funds 2025 funds 2024 £ £ £ £ Income from disposal of fixed assets - - - - 11 Financial instruments 31 January 2025 31 January 2024 £ £ Financial assets: Resources available to the charity Debtors and cash at bank and in hand - - Financial liabilities Claims on the charity’s resources Trade, other creditors and accruals - - 12 Analysis of net assets between funds Year ended 31 January 2025 Year ended 31 January 2024 Unrestricted Total Unrestricted Total funds funds funds funds £ £ £ £ Fund balances at 31 January 2025 are represented by: Tangible fixed assets and investments - - - - Current assets/ (liabilities) - - - - Net fund balances - - - - |
9 Gains/ (losses) on investments Year ended 31 January 2025 Year ended 31 January 2024 Unrestricted Total Unrestricted Total funds 2025 funds 2024 £ £ £ £ Fixed asset investment revaluation to quoted market value - - - - 10 Other incoming resources Year ended 31 January 2025 Year ended 31 January 2024 Unrestricted Total Unrestricted Total funds 2025 funds 2024 £ £ £ £ Income from disposal of fixed assets - - - - 11 Financial instruments 31 January 2025 31 January 2024 £ £ Financial assets: Resources available to the charity Debtors and cash at bank and in hand - - Financial liabilities Claims on the charity’s resources Trade, other creditors and accruals - - 12 Analysis of net assets between funds Year ended 31 January 2025 Year ended 31 January 2024 Unrestricted Total Unrestricted Total funds funds funds funds £ £ £ £ Fund balances at 31 January 2025 are represented by: Tangible fixed assets and investments - - - - Current assets/ (liabilities) - - - - Net fund balances - - - - |
|---|---|---|
| - - |
||
| Year ended 31 January 2024 Unrestricted Total funds funds £ £ - - - - - - |
||
| - - |
Page 8