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2025-12-31-accounts

Charity Number: 1187927

Church On The Street Ministries

Trustees’ report and financial statements For the year ended 31 December 2025

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Church On The Street Ministries Reference and administration information

Charity number

1187927

Registered office and operational address

1 Bethesda Street, Burnley, Lancashire, BB11 1PR

Trustees

Trustees who served during the year and up to the date of this report were as follows:

Alastair Barrie (Chair) Gavin Emberton retired 31 May 2025 Shaun Pickard appointed 3 March 2026 Kathryn Sattar appointed 3 March 2026 Gill Savage retired 9 February 2026 Beate Wilkinson

No trustee held title to property belonging to the charity during the reporting period or at the date of approval.

Key management personnel

Michael Fleming Senior Pastor

Professional Advisor

Jacque Gimeno

Bankers

HSBC, 12 Manchester Road, Burnley BB11 1JH, Lancashire

Independent Examiner

Kate Adderley CA, Third Sector Accountancy Limited, Holyoake House, Hanover Street, Manchester M60 0AS

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Church On The Street Ministries Trustees’ annual report for the year ended 31 December 2025

The trustees present their report and the independently examined financial statements for the year ended 31 December 2025.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remain focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Objectives

  1. To advance the Christian religion in Burnley for the benefit of the public through the holding of street ministries, providing a place of worship, regular prayer meetings and bible studies to enlighten others about the basis of the Christian faith.

  2. The prevention or relief of poverty in Burnley by providing items and services to individuals in need.

  3. To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.

The work of Church On The Street aims to facilitate change and social reform on a national and international basis, recently establishing a lead pastor in the Dominican Republic, providing support to Barnoldswick and working in Preston.

To achieve these objectives, Church On The Street Ministries (COTS) provides regular public worship, open to all. We make provision of sacred space for personal prayer and contemplation. We also carry out pastoral work, including helping those in need and visiting the sick and the bereaved. Other activities include the teaching of Christianity through sermons, educational courses and small groups. We also promote Christianity through the media, and the distribution of literature.

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We actively provide support for people who are homeless, suffering from addiction, living in some form of poverty, need mental health support, lonely, or need food or clothing.

Activities

Church On The Street Ministries (COTS) operates as a Christian organisation and registered Charity with a core mission to support the most vulnerable members of our community. Our headquarters are located in Burnley town centre which is where our Community Hub offers a range of essential services. These include a community kitchen, staffed by dedicated volunteers, providing meals and beverages daily (Monday - Friday and Sunday mornings), as well as counselling and listening services, laundry and shower facilities, a clothing bank, and distribution of emergency food parcels. Moreover, we collaborate with various partner organisations to host drop-in clinics aimed at enhancing the health and well-being of our community.

COTS services are delivered by a blend of paid staff and volunteers, many of whom are expertsby-experience of substance misuse, mental health challenges, and homelessness. Additionally, we operate a recovery academy comprising programs such as The Exodus Project, The Genesis Project, and The Bible College.

Our outreach encompasses individuals facing homelessness, isolation, feelings of abandonment, and vulnerability, along with those on the path to recovery from substance addiction. We are dedicated to serving the marginalised segments of our community, providing them with support, resources, and a sense of belonging.

Our vision is to stand in the gaps of society, leading us to continuously adapt and expand our efforts to meet evolving needs. Through our work, we've witnessed individuals using our services embark on journeys of recovery, assisted vulnerable women escaping domestic violence to find safety, supported those grappling with mental illness in finding suitable medication, aided with finding suitable accommodation, assisted people who require advocacy when navigating governmental systems, and fostered support networks for isolated individuals seeking connection and purpose.

Public Benefit Statement

The Trustees confirm that they have referred to the Charity Commission's general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities.

Achievements and performance

Community Support:

We supported approximately 360 individuals and families this year. We distributed almost 150 food parcels and just over 800 supermarket vouchers and served 8393 hot meals from our community hub in Burnley.

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In Blackburn the team served hot meals to between 30 and 40 people each Sunday after the service and began working out of three hostels in the area. The Sunday meetings have outgrown the small room the team were using and they now meet in the Salvation Army Main Meeting Hall for their worship service.

Barnoldswick Loaves and Fishes Cafe serves around 420 people a month in the cafe, 17 people eat for free as many times as they need in the week. The groups see around 46 regulars each week and the ministry there is growing and serving the needs of the community. The team there have been developing links with the local council to better work in partnership and share resources well.

Milestones:

This year we celebrated one year of opening a ministry in Blackburn and have begun a new project with Preston Council working in their new night shelter developing the Homeless to Hopeful program.

Homeless to Hopeful is a faith-based initiative being brought to Preston by Church On The Street, in collaboration with Preston Council. This new pathway is designed to support people experiencing homelessness through compassionate outreach, faith-based support groups and structured steps toward long-term stability. Central to the programme is tenancy readiness, enabling individuals to build the skills, confidence and support needed to sustain accommodation and move forward into independent living. Rooted in Christian faith, Homeless to Hopeful seeks to bring dignity, hope, and restoration — walking alongside people as they move from crisis toward stability and renewed purpose. This partnership represents a shared commitment to meaningful change.

Case Study: Multi-Agency Crisis Resolution (name changed for anonymity)

Stuart, a regular attendee at COTS Burnley, experienced a severe decline in health, marked by frequent seizures and homelessness. Despite involvement with multiple agencies, his chaotic lifestyle led to missed appointments and a rising Risk of Death. Classified as a High Demand Generator and Protecting Vulnerable People (PVP) case, Stuart was a high-frequency user of emergency services who remained unable to access detox due to a lack of a fixed address and poor medication management.

COTS Partnership Lead, Nicola, convened a Multi-Disciplinary Team (MDT) to consolidate Stuart’s care. By hosting the police, drug and alcohol services, adult social services and medical professionals under one roof, COTS removed the logistical barriers to his recovery. This "safezone" approach allowed Integrated Care to reduce fragmented appointments into a single, cohesive plan, barrier removal addressing the "No Fixed Abode" status that blocked clinical detox, and medication stabilisation providing the daily support needed for Stuart to meet pre-rehab requirements. Through COTS’ coordination, Stuart successfully met all detox requirements and he is currently in residential rehabilitation and progressing well. By stabilising a high-intensity service user, COTS not only saved a life but significantly reduced the recurring pressure on local emergency and statutory resources.

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Volunteers:

We are incredibly grateful to our team of 55 volunteers who contributed roughly 45,100 hours of their time. Without their dedication, our outreach and ministry would not be possible.

Beneficiaries of our services

We welcome people of all backgrounds and ages into COTS at all our locations. Please refer to the report above concerning our beneficiaries.

Financial review

Overall financial performance

The total income for the reporting period was £294,800. The total expenditure was £350,741. This resulted in a net deficit of £55,941.

Financial details

During the year the total income for the charity was £294,800 (2024: £401,286) consisting of £64,722 (2024: £109,811) restricted and £230,078 (2024: £291,475) unrestricted income. The total expenditure for the year was £350,741 (2024: £354,840) consisting of £91,624 (2024: £67,318) restricted and £259,117 (2024: £287,522) unrestricted expenditure. The deficit generated during the year was £55,941 (2024: a surplus of £46,446).

At end of the year the total funds of the charity were £469,109 (2024: £525,050) consisting of £50,986 (2024: £80,088) restricted funds and £418,123 (2024: £444,962) of unrestricted funds.

Principal Funding Sources

Our main sources of funding this year were grants from charitable and government organisations including local authorities, plus generous donations from the congregation and public, and corporate sponsorships.

Reserves policy

The aim of the reserves policy is to ensure that the charity’s ongoing and future activities are reasonably protected from unexpected fluctuations in its income and expenditure, and considers three months operating costs sufficient. The Board of Trustees remains committed to achieving our target free reserves position of £90,000 .

The charity’s free reserves currently consist of £418,123 unrestricted funds less £353,942 designated fixed asset funds, ie £64,181.

While the current free reserves stand at £64,181 , we have implemented a robust financial recovery plan focused on long-term sustainability. Central to this strategy is a significant uplift in our grant-seeking activity. We have recently streamlined our internal application processes

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and enhanced our impact-reporting frameworks, which we anticipate will result in a higher success rate for funding bids. By diversifying our income streams and maintaining rigorous cost controls, we expect to move toward our target figure incrementally over the coming financial periods.

This robust recovery plan and the progress seen already in our grant-application activity means that we do not have material concerns about the below target reserves. We are confident that our recovery plan will rectify this situation.

The trustees consider COTS to be a going concern due to a recent, proven track record in achieving significant grants and our increased activity in applying for further grants. Simply put, we are confident that we will continue to apply for more grants and that our improved approach to applications means we will have greater success with the larger number of grants applied for.

Related parties and relationships with other organisations

In 2025 there were no related party transactions. We have built a number of ongoing positive relationships with other organisations who we work with very closely – please refer to the report above.

Future Plans

Looking ahead to the next financial year, Church On The Street plans to:

Structure, governance and management

The organisation is a charitable incorporated organisation (CIO) formed on 13 February 2020 and registered as a charity on that date. The charity was established under a constitution which established the objects and powers of the charity, and is governed by that constitution.

In the event of winding up, members of the charity have no liability to contribute to the assets of the charity and have no personal responsibility for settling the charity’s debts and liabilities. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 10 to the accounts.

The Trustees meet monthly to oversee the strategic direction of the charity. Day-to-day operations and service delivery are managed by the core management team and lead pastor.

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For the appointment of charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees’ annual report has been approved by the trustees on 10 June 2026 and signed on their behalf by:

Alastair Barrie Chair of trustees

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Church On The Street Ministries Independent examiner’s report to the trustees for the year ended 31 December 2025

I report on the accounts of the charity for the year ended 31 December 2025 set out on pages 9 to 26.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ICAS.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Other matters

Your attention is to drawn to the fact that the charity has prepared the accounts (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 been withdrawn.

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

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that, in any material respect, the requirements:

    • to keep accounting records in accordance with section 130 of the Charities Act; and

    • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  2. have not been met; or

  3. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Kate Adderley CA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester, M60 0AS

Date: 06 / 07 / 2026

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Church On The Street Ministries

Statement of Financial Activities

for the year ended 31 December 2025

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
180,030
Charitable activities
4
3,651
5
46,397
Total income
230,078
Expenditure on:
Raising funds
6
19,538
Charitable activities
7
239,579
Total expenditure
259,117
(29,039)
8
(29,039)
Transfer between funds
2,200
Net movement in funds for the year
(26,839)
Reconciliation of funds
Total funds brought forward
444,962
Total funds carried forward
418,123
Net income/(expenditure) before net
gains/(losses) on investments
Net income/(expenditure) for the year
Other trading activities		 Restricted
funds
£
64,722
-
-
64,722
-
91,624
91,624
(26,902)
(26,902)
(2,200)
(29,102)
80,088
50,986		 Total funds
2025
£
244,752
3,651
46,397
294,800
19,538
331,203
350,741
(55,941)
(55,941)
-
(55,941)
525,050
469,109		 Unrestricted
funds
£
217,799
4,805
68,871
291,475
31,352
256,170
287,522
3,953
3,953
35,571
39,524
405,438
444,962		 Restricted
funds
£
109,811
-
-
109,811
-
67,318
67,318
42,493
42,493
(35,571)
6,922
73,166
80,088		 Total funds
2024
£
327,610
4,805
68,871
401,286
31,352
323,488
354,840
46,446
46,446
-
46,446
478,604
525,050

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

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Church On The Street Ministries Charity number 1187927

Balance sheet as at 31 December 2025

Note
£
£
Fixed assets
Tangible assets
13
354,002
Intangible assets
14
8,979
Total fixed assets
362,981
Current assets
Debtors
15
11,781
Cash at bank and in hand
16
103,344
Total current assets
115,125
Liabilities
Creditors: amounts falling
due in less than one year
17
(8,997)
Net current assets
106,128
Total assets less current liabilities
469,109
Net assets
469,109
The funds of the charity:
Restricted income funds
18
50,986
Unrestricted income funds
19
418,123
Total charity funds
469,109
2025		 £
£
355,361
13,468
368,829
20,206
146,103
166,309
(10,088)
156,221
525,050
525,050
80,088
444,962
525,050
2024

For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011. The Charity Commission has not ordered an audit to be carried out under Section 146 of Charities Act 2011.

The notes on pages 11 to 26 form part of these accounts.

06 / 07 / 2026 Approved by the trustees on and signed on their behalf by:

Alastair Barrie, Trustee

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2025

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: 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) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and 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 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) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Church On The Street Ministries meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2025 (continued)

d Donations in kind

The charity received donated goods in the form of food and equipment. These were recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain those items. A corresponding amount was recognised in expenditure in the period of

e Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

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. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

h Tangible fixed assets

Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

useful economic lives on a straight line basis as follows:
Freehold land and buildings 0%
Leasehold improvements over the life of the remaining lease
Equipment, furniture and fittings 20%
Vehicles 20%

The freehold land and buildings relate to a church building and associated land acquired late in December 2022. The trustees have determined that the residual value (based on prices at the time of acquisition) of the building is not materially different from the carrying amount of the asset and the building has a very long useful life. Any depreciation is therefore immaterial. The freehold building will be subject to an annual impairment review going forward.

The freehold land is considered to have an indefinitely long useful life and as above no depreciation has been deemed required.

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2025 (continued)

i Intangible fixed assets

Intangible fixed assets are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Website 20%

The development costs for the website have been capitalised as it is used both for public and beneficiary information about the charity's activities and services, and for fundraising. The charity generates considerable donation income via the website and so feels justified to capitalise its costs.

j Stock

The charity receives donations of clothing and other small household items which are sold at low cost to the general public through the charity shop. Estimating the fair value of donated goods for resale has been deemed impractical because of the volume of low-value items received and the associated costs of valuation have been deemed to outweigh the benefits of this information to users of the accounts and the charity. Hence the value to the charity of the donated goods sold is recognised as income when sold. The proceeds of sale have been categorised as 'Income from other trading activities' in the Statement of Financial Activities.

k Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l Cash at bank and in hand

Cash at bank and cash in hand includes cash funds held at bank accounts and as petty cash.

m Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

n Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

o Pensions

Employees of the charity are entitled to join a defined contribution scheme. The charity’s contribution is restricted to the contributions disclosed in note 9. There were outstanding contributions of £444 at the year end, and this was paid in January 2026

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2025 (continued)

The charity is a charitable incorporated organisation registered with the Charity Commission and has no share capital. The registered office address is disclosed on page 1.

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2025 (continued)

Donations
Gift Aid
Tythe
Grants
Donations in kind
Total
4
Income from charitable activities
Charitable trading
Total		 Unrestricted
£
146,486
13,405
18,039
750
1,350
180,030
Unrestricted
£
3,651
3,651		 Restricted
£
1,750
-
-
62,972
-
64,722
Restricted
£
-
-		 Total 2025
£
148,236
13,405
18,039
63,722
1,350
244,752
Total 2025
£
3,651
3,651		 Unrestricted
£
171,377
12,702
28,720
5,000
-
217,799
Unrestricted
£
4,805
4,805		 Restricted
£
-
-
-
109,811
-
109,811
Restricted
£
-
-		 Total 2024
£
171,377
12,702
28,720
114,811
-
327,610
Total 2024
£
4,805
4,805

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2025 (continued)

Charity shops
Small fundraisers
Cost of raising funds
Staff and volunteer costs
Card/donation processing fees
Charity shop premises costs
Administrative and sundry expenses
Telephone
Depreciation		 Unrestricted
£
44,133
2,264
46,397
Unrestricted
£
24
2,474
14,865
166
583
1,426
19,538		 Restricted
£
-
-
-
Restricted
£
-
-
-
-
-
-
-		 Total 2025
£
44,133
2,264
46,397
2025
£
24
2,474
14,865
166
583
1,426
19,538		 Unrestricted
£
68,871
-
68,871
Unrestricted
£
263
4,057
23,711
65
1,829
1,427
31,352		 Restricted
£
-
-
-
Restricted
£
-
-
-
-
-
-
-		 Total 2024
£
68,871
-
68,871
2024
£
263
4,057
23,711
65
1,829
1,427
31,352

6 Cost of raising funds

Note: The above costs are all related to the operation of two charity shops, and donation processing fees for the charity as a whole.

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2025 (continued)

Staff and volunteer costs
Marketing
Administrative and sundry expenses
Rent
Utilities
Repairs and maintenance
Insurance
Motor expenses
Telephone
Printing, postage and stationery
Charitable activities (various)
Church Service Expenses
Conference & Events
Counselling Support & Supervision
General charitable donations made
Professional fees
Bank charges
Depreciation
Restricted expenditure
Unrestricted expenditure
8
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation
Loss/(profit) on disposal of fixed assets
Operating lease rentals:
Property
Other
Independent examiner's fee		 2025
£
196,246
1,988
7,872
8,935
19,413
17,382
3,711
2,280
4,249
1,733
24,845
6,797
1,040
520
5,205
7,508
700
20,779
331,203
91,624
239,579
331,203
2025
£
22,205
224
18,874
722
2,820		 2024
£
195,512
1,081
10,858
8,582
16,215
6,460
6,440
2,458
8,006
479
30,704
2,550
-
535
4,636
8,625
847
19,500
323,488
67,318
256,170
323,488
2024
£
20,926
-
24,416
-
2,544

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2025 (continued)

9 Staff costs

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Pension costs		 2025
£
178,425
17,696
2,237
198,358		 2024
£
170,115
12,665
3,003
185,783

No employee has employee benefits in excess of £60,000 (2024: Nil).

The average number of staff employed during the period was 10 (2024: 10). The average full time equivalent number of staff employed during the period was 6 (2024: 6).

The key management personnel of the charity comprise the trustees and the Senior Pastor. The total employee benefits of the key management personnel of the charity were £50,738 (2024: £51,021).

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2024: Nil).

No trustees received travel and subsistence expenses during the year as part of their role as a trustee of the charity (2024:£Nil).

Aggregate donations from related parties were £Nil (2024: £325).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

There were no other related party transactions during the year.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2024: nil).

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2025 (continued)

11 Government grants

The government grants recognised in the accounts were as follows:

Blackburn with Darwen Community Fund
Burnley Borough Council
Lancashire County Council
Lancashire Police and Crime Commissioner
NHS Lancashire and South Cumbria ICB		 2025
£
2,000
-
-
5,000
-
7,000		 2024
£
-
3,480
1,100
-
59,231
63,811

There were no unfulfilled conditions and contingencies attaching to the grants.

12 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

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Notes to the accounts for the year ended 31 December 2025 (continued)

13 Fixed assets: tangible assets

Cost
Additions
Disposals
Depreciation
Charge for the year
Disposals
Net book value
At 31 December 2024
At 1 January 2025
At 31 December 2025
At 1 January 2025
At 31 December 2025
At 31 December 2025		 Freehold land
and buildings
£
310,521
15,392
325,913
-
1,562
-
1,562
324,351
310,521		 Leasehold
improvements
£
25,839
-
-
25,839
25,839
-
-
25,839
-
-		 Equipment,
furniture and
fittings
£
83,223
1,189
(918)
83,494
40,570
15,279
(694)
55,155
28,339
42,653		 Vehicles
£
3,500
-
-
3,500
1,313
875
-
2,188
1,312
2,187		 £
423,083
16,581
(918)
438,746
67,722
17,716
(694)
84,744
354,002
355,361
Total

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2025 (continued)

14
Fixed assets: intangible assets
Cost
Depreciation
Charge for the year
Net book value
15
Debtors
Trade debtors
Other debtors
Prepayments and accrued income
16
Cash at bank and in hand
Cash at bank and on hand
At 1 January 2025
At 31 December 2025
At 1 January 2025
At 31 December 2025
At 31 December 2025
At 31 December 2024		 Website
£
22,446
22,446
8,978
4,489
13,467
8,979
13,468		 2025
£
1,748
2,250
7,783
11,781
2025
£
103,344
103,344		 2024
£
6,163
3,008
11,035
20,206
2024
£
146,103
146,103

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2025 (continued)

17 Creditors: amounts falling due within one year

----- Start of picture text -----
2025 2024
£ £
Trade creditors 500 985
Other creditors and accruals 4,180 5,324
Taxation and social security costs 4,317 3,779
8,997 10,088
----- End of picture text -----

18 Analysis of movements in restricted funds

Grants
Camurus Limited
Hobson Trust
Inspire - Change Grow Live
Joseph Rank Trust (The)
Lancaster Foundation (The)
Mr Willats' Charity
Preston City Council
Souter Charitable Trust *
Donations
Red Rose Recovery
Total
Blackburn with Darwen
Community Fund
Synagogue Church of All
Nations (SCOAN)
The Building Recovery in
Communities (BRiC) Fund
- via Red Rose Recovery
Lancashire - Exodus
programme
The Building Recovery in
Communities (BRiC) Fund
- via Red Rose Recovery
Lancashire - towards
food/hot meals
Lancashire County
Council (Exodus)
NHS Lancashire and
South Cumbria ICB
Lancashire Police and
Crime Commissioner		 Balance at 1
January
2025
£
-
1,106
-
9,917
-
12,404
8,848
511
-
-
-
47,302
-
-
-
-
80,088		 Income
£
2,000
-
750
-
4,847
3,000
10,000
-
5,000
5,000
4,375
-
25,000
3,000
250
1,500
64,722		 Expenditure
£
(935)
(576)
(1,550)
(8,768)
(4,847)
(13,776)
(9,370)
(511)
(704)
(108)
(2,927)
(47,302)
-
-
(250)
-
(91,624)		 Transfers
£
-
-
800
-
-
-
-
-
-
-
-
-
-
(3,000)
-
-
(2,200)		 Balance at 31
December
2025
£
1,065
530
-
1,149
-
1,628
9,478
-
4,296
4,892
1,448
-
25,000
-
-
1,500
50,986

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2025 (continued)

Note 18 continued

Note concerning transfers

The other transfers were top-ups from unrestricted funds towards activitities.

Comparative period

Benefact Trust
_Burnley Borough Council
Camurus Ltd
Christmas donations
Duchy of Lancaster
Food Bank donations
Joseph Rank Trust (The)
Pendle Borough Council
_Private donors
Total
Inspire - Change Grow
Live
Lancashire County
Council (Exodus)
Lancashire County
Council (Warm Space)
Maurice & Hilda Laing
Charitable Trust
_NHS Lancashire and
_South Cumbria ICB *
The Building Recovery in
Communities (BRiC) Fund
- via Red Rose Recovery
Lancashire		 Balance at 1
January
2024
£
8,000
-
-
-
3,000
2,546
7,371
-
-
-
10,000
28,417
832
13,000
-
73,166		 Income
£
-
3,480
15,000
-
-
-
12,000
15,000
600
500
-
59,231
-
-
4,000
109,811		 Expenditure
£
-
(3,594)
(5,083)
-
(3,000)
(2,546)
(6,967)
(6,152)
(89)
(590)
-
(35,257)
(1,146)
-
(2,894)
(67,318)		 Transfers
£
(8,000)
114
-
-
-
-
-
-
90
(10,000)
(5,089)
314
(13,000)
-
(35,571)		 Balance at
31 December
2024
£
-
-
9,917
-
-
-
12,404
8,848
511
-
-
47,302
-
-
1,106
80,088

Note concerning transfers

*The new lift was installed during 2024. This became the property of the charity and restricted funds of £31,000 were therefore transferred to unrestricted funds.

**Part of the funds from NHS Lancashire and South Cumbria ICB, £5,089, were used to purchase three laptops and camera equipment needed for the work for the Community Mental Health Transformation

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2025 (continued)

Note 18 continued

Name of restricted fund

restricted fund Description, nature and purposes of the fund Blackburn with Darwen promote, develop and support voluntary and community action in Blackburn Community Fund with Darwen and across Lancashire The Building Recovery in grant to contribute to costs of recovery programmes, contribution towards Communities (BRiC) Fund travel costs for "academy" students/Exodus participants - via Red Rose Recovery Lancashire The Building Recovery in towards costs of providing food/hot meals Communities (BRiC) Fund - via Red Rose Recovery Lancashire Camurus Ltd towards salary costs for the Educational Programme Hobson Trust grant towards Exodus programme Inspire - Change Grow recruitment of COTS administration staff to enable increase in treatment Live numbers for Burnley and Preston Joseph Rank Trust (The) towards salary costs for Exodus Programme Lancashire County grant towards Exodus programme Council Lancashire Police and grant towards "Violence Against Womend and Girls" project Crime Commissioner Lancaster Foundation grant towards volunteer development (The) Mr Willats' Charity towards salary costs for the Educational Programme NHS Lancashire and grant funding towards Community Mental Health Transformation South Cumbria ICB Preston City Council to design, deliver and embed the Homeless to Hopeful Pathway within Preston's faith and homelessness network, to support and work with12 people from Preston's night shelter Souter Charitable Trust contribution towards lift installation Donations Red Rose Recovery contribution to cost of operating a women's group, "Women of Worth" Synagogue Church of All for a portable baptistry Nations (SCOAN)

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Notes to the accounts for the year ended 31 December 2025 (continued)

19 Analysis of movement in unrestricted funds

Comparative period
Designated fixed assets
fund
Designated fixed assets
fund
General fund
General fund		 Balance at 1
January
2025
£
89,601
355,361
444,962
Balance at
1 January
2024
£
78,977
326,461
405,438		 Income
£
230,078
-
230,078
Income
£
291,475
-
291,475		 Expenditure
£
(259,117)
-
(259,117)
Expenditure
£
(287,522)
-
(287,522)		 Transfers
£
3,619
(1,419)
2,200
Transfers
£
6,671
28,900
35,571		 As at 31
December
2025
£
64,181
353,942
418,123
As at 31
December
2024
£
89,601
355,361
444,962

Name of unrestricted fund Description, nature and purposes of the fund General fund The free reserves after allowing for all designated funds Designated property The fixed assets are essential for the future operation of the charity and so are assets fund excluded from free reserves.

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Notes to the accounts for the year ended 31 December 2025 (continued)

20 Analysis of net assets between funds

General Designated Restricted
fund funds funds Total 2025
£ £ £ £
Tangible fixed assets 362,981 -
-		 362,981
Net current assets/(liabilities) (298,800) 353,942 50,986 106,128
Total 64,181 353,942 50,986 469,109
Comparative period
Tangible fixed assets General
fund
£
13,468		 Designated
funds
£
355,361		 Restricted
funds
£
-		 Total 2024
£
368,829
Net current assets/(liabilities) 76,133 -
80,088		 156,221
Total 89,601 355,361 80,088 525,050
Operating lease commitments
The charity's total future minimum lease payments under non-cancellable operating leases are as follows for
each of the following periods:
Less than one year 2025
2024
£
£
10,630
17,344
Property		 2025
2024
£
£
722
-
Equipment
One to five years - 7,150 722 -
Over five years - -
-		 -
10,630 24,494 1,444 -

21 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases are as follows for each of the following periods:

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