REGISTERED CHARITY NUMBER.. 1190135 STEPHEN HILL PARTNERSHIP REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR THE EVANGELICAL CHURCH Steplien Hill Pai'liiei'ship Limited 139-141 Watlin¥ Street Gillinghain Ilent ME7 2YY I'HE EVANGF,I.ICAL CHURCH CONI'ENTS OF THE fiNANCIAL STA'fEMENTS FOR'fHE YEAR ENDED 31 MARCH 2025 Page Report of il)e Trustees Independent Exaniinei's Report Statcinent of Financial Activities Balance Sheet Notes to the Financial Statements 7 to 12 Detailed Statein¢nt of Financial Activities 13 to 14 THE EVANGELICAL CHURCH REPORT OF THE TRUSTEES FOR THE YEAR ENDF.D 31 MARCH 2025 The trustees piesent theii. i'epoit with the financial stateinents of the Chai'ity for the yeai. ended 31 Maicl) 2025. -The ti'uslec5 have adopted tlie pi'ovisions of Accouiiting and Reportiiig by Chai'ities.. Slareinent of Recon)IMended Piaclice applicable to charities preparii)g tl)eii' accouiits in accordance witli tlie Fii)ancial Rcpoi'ling Staiidai-d applicablc iii Ilie UK ai)d Republi¢ of Irelai)d IFRS 1021 (effective l January 20191. OBJE4 CTIVES AND ACTIVITIES Objcetives aijd aims The Trust seeks to demonstrate the Chi'i5tian faith in action by.. Beiiig an active chui'ch in the North Kent Area Seeking lo advance tlie Chi'i51ian faitli Helping to Telieve sickness alld fii)ancial hardship Helping to advance edu¢ation consistent witli these objectives Public benefit The Irustees have liad due regard to the Charity CoiDinis5ion's guidance on public benefit whei) reviewing tlie C,harity's objective5 and planning its futuie activitie5. This annual i'epoil will aiin to d¢nionslrate Ilie lii)k between oiii. chai'itable activity and liow ihis benefits our sei'vice usei'5. ACHIEVEMCI NT AND PERFORMANCE Clillritable aetivi11¢5 CEC coii)pi'ises a group of Cliristians wliose aim is to den)onslrate the Clii'istian faith wlierevei. possible lo people locally, iiationally, and internationally. The aciivities of CEC attract a n)ulti-national congregation of believers. The age ranges are also vei'y evenly balaiiccd and this pi'ovid¢s tlie church with a bi'oad outlook. The Sunday moming services are held ai the neai'by Fort Pitt Giainmar School due to the size of the coi)¥regation for these services. Duriiig these sei'vice5, tl)e church provides a Sunday school for cliildren beiween the ages of 3 to I I yeai's of a¥e and onc foi. a¥es 12 to 14. At Ille CEC preniises in Oi'dnance Sti'eet Chaihain, tlie chui'ch holds 3 Player Meeting, Bible Teacliing, Cliallerbox (pbrents witli toddlers, gi'oup), Youtl) Group, Ladies Gi'oup, and a Cl)ristian Music Gi'oup. Church House Gi'oiips and coininoi) inteiest Coiinect Gi'oups are also oi'ganised by the church. Childien'5 Holiday Clubs a150 take place dui'ing school holidays. A Foodbaiik is opei'ated fi'om ihe CEC buildiiig by Medway Foodbank on a Wediiesday. CEC covei's all the heatingi aiid ligliting Costs and pi'ovidcs suiiable secuTe sloi'age foi. tlie food stocks. CEC also continues to support. through an informal network. the activities of Churches Togetl)er in Medway. Duriiig tlit year, CEC allowed a local cl)urch witli the same objectives aiid pui'p05es to liold Sunday nioming seTvices at 138 Oixiiiance Str¢et whilst they looked foi. possible altei'iiative veiiues. Due to the planned voluntary retireinent at the of Maich 2025 of the ciii'r¢nt Pastoi'al team, tl)e Trustees begaii a foi'inal I'eci'uitinent pi'ocess fi'on) May 2024 to find a i¢placemeiit Pastoi.. The new Pastor subsequently Commenced einployinent on the l April 2025. FINANCIAL REVICIW Finaiicial position The i'esults foi. the year and the Cl)arity's financial position at the end of the year al'e shown in the attaclied finaiiLial stateinents. Dui'ing tlie year the Chai'ity had income of £1 18,947 and expenditure of £126,485. TheiE was an operatiiig deficit of £7,538. Page I THB EVANGELICAL CHURCH REPORTOF'fHE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 FINANCIAL REVIEW Prineipal funding sourees CEC is reliant on ihe voluiitary giving of those who attend the CEC weekly chuich service5. In noi'mal circun1s11c l)ces each yeai. as a guide 10 /0 of tli¢ income of CEC is donated to otliei. oi'ganisaiions which the Ti'uslees collc¢tively decide Iipon with reference lo the aims of the CEC as set out in Ihe Chai'ity Consiiiulion. To benefit fi'oin HMRC Gift Aid, CEC pai'ticipates iii the Asseinblies of God Gift Aid Schcine. In planning the activities of CEC, the Trustees have had regard to the guidance on public benefit issued by tl)e Charity Coii)Inission. With effect from the l April 2025, CEC has three einployees which consists of a pail-time Pastor, a part-liine Childirn's Workei. and g part-lime Treasurer. CEC believ¢ that the primai'y focus of tlie cmployees sliould be 01) pastoral caTe ai)d Christian teaching. Around I l % of the total ielated salai'y costs arc foi. administralivelfiiiai)ce woi'k. Maiiy of the activities are achieved tlirough voluntaTy service and these valuable CEC Ineiiibei's cover a wide Idl)ge of duties fi'om Trusteeship to evel'y day cleaning to ¢n5ure that CEC op¢i'ate5 in line with it's objectives aiid purpose. Reserves policy Tl)e board of Iiustees have established a policy wliei'eby free i'eserve5 held by tlie Cliai'ity should be Inaintained in accessible bank accounts at Kingdoni Bank aiid Shawbrook Baiik. STRUCTURE, GOVERNANCE AND MANAGEMENT Goveriiiiig document Tl)e organisation is a charitable incorpoi'ated oiganisatioii, iiicoi'poi'ared on 26 June 2020 and coinn)enced to Ii'ade 01) June 2021. The Cliarity was establislied undei- a foundation Inodel constitulioii wliicli establishes ihc objeLlives lid powei's of the charitable incoi'porale(l organisation and is govei'iied uiidei. ils conslitiition. Tl)e Cliai'ity h(Is its safeguarding policy and uses a pi'ofessional third party provider for DBS ceriificaiioi). Organisatioiial structure Tlie tl'UStees Iiieet cach Inonth with key staff ai)d deal with tlie adininistiation of the Cliai'ity encompassing the strategic vision, fink)ncial accountability and i'isk managetneiit. Related parties TheiE wei'e no related party ti'ansactions foi. the period end 31 Maich 2025. The Cl)ai'ity does substribe to the Assemblies of God. Gi'eat Bi'iiain, {Cliarity Nun)ber 10322451 as Il)is pruvi(les the chui'ch witl) access to pastoi'al ovei'sigl)t and suppoit. Ri51( management The trustees have a duty to idei)iify and i'eview tlie risks to wliicli the Charity is exposed and to ensuie appix)pi'iate controls al'e in place to pi'ovide reasonable a5suiance against fraud and errol.. Rfi FERCNCE AND ADMINISTRATIVE DETAILS Regi5tei'ed Charity numbei- 1190135 Priiicipal #ddress Ordnaiice Sti'eet Chailiain Kent ME4 4SE Trustees Mi. M Leicester-sinitl) Mi. D S Hadlujn (resigned 31.03.2025} Mr B J Sloaii Mr G S R N Arulmani Mr S Popoola Mi. S W Fi'iday Mi. S Mensah (with ¢ffeet froin 24.11.20241 Page 2 THE EVAN(TELICAL CHURCH RBPORT OF I-HE'I-RU8'fLES FOR THE YEAR ENDED 31 MARCH 2025 REFEIICINCE AND ADMINISTRATIVE DETAILS Indepenileiit Examiner Stephen Hill Partnersliip 8ieplien Hill Partnersl)ip Liinited 139-141 Watling Street Gillinghain Kent ME7 2YY Approved by order of the board of ti'ustees on 18 September 2025 and signed on its behalf by.. Mr B J Sloan- Trustce (Lkljy ,vM"DIlL h£UL>￿fi Page 3 INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF THE ￿VANGELICAL CHURCH liidependenl examiner's I'eport to tlie trustees of Tlje Evangelical Cliurch I report to the Cliarity trnstees oil my examination of the accounts of The Evaiigelical Chiii'eh {the Ti'ust) for the year ended 31 MAI'eh 2025. Responsibilities And basi5 of repoi't As the Chai'ity ti'uslees of the Ti'ust you are responsibl¢ for the piepaiation of the accouiits in accordance with tlie IEqUlI'ements of tlie Charities Act 2011 I the Act.). I report in r¢spect of my exainination of the Trust's accounts can'ied out undei. Section 145 of the Act and in cai'rying out my examinalion I have followed all applicable Directions given by the Charity Cominissioii undei. Section 14515)Ib) of tlie Act. Iiidependent examiner'5 Statement Iiave completed Iny ex8Tniiiation. I confirin that no Inaterial mattel's have come to Iny atteiition in coniiectioii with the exainiiialioi) giving me cause to believe tl)at in any Inaterial respect.. accolli)ting record5 were not kept in I'espect of the Trust as required by Section 130 of the Act. or the accounts do Iiot accoi'd with thoso recoi'ds; or the accounts do not comply with the applicable requireinei)ts concerning th¢ forim and content of acLounts set out iii tl)e Cl)arities (Accounts and Report5) Regulations 2008 othei. thali any iequirement that tlie accounts give a tl'Lie and faii. view which is not a mattel. considered as part of an independent ¢xainiiiation. liave no concerns and have coine across no other Inatters in connection with the exainiiiation to which attentloll should l)e drawn in this I'epoil in oi'dei. to enable a propel. understaiiding of the accounts to be ieaclied. tephen Hill Partn¢rship Stephen Hill Partneiship Liinited 139-141 Watling Slieet GEllingham Kent ME7 2YY Page 4 T14f. EVANGELICAL CHURCH STA'fEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDFD 31 MARCIq 2025 2025 Total funds 2024 Total funds Uniesh'icted fund Resiricted funds Notes INCOME AND ENDOWMEP4TS FROM Donations and legacies 108,849 6,217 115,066 107.585 Charitable Aetivities Cliildreii and youth income 596 590 Othei. ti?ding activities Investment incoine 3.285 2,357 Total 112 134 118 947 109957 F.XPENDITURE ON Cliaritnble aetivities General 120 188 6.297 126 485 149 889 NET INCOMCIl(EXPENDITURE} 18,054) 516 {7,538) (39,932) RECONCILIATION OF FUNDS Total funds bi'oughi forward 664,165 200 664,365 704,297 TOTAL TrUNDS CARRIEI D FOIIWARD 656,111 716 656.827 664,365 The notes foi'in paii of these financial stateinent5 Page 5 THE EVANGELICAL CHIIRCH BALANCF, SHEE1" 31 N1ARCH 2025 20?.4 Total funds Unre5ti'icted fund Restricted funds Tolal fund5 Notes FIXED ASSETS Tangible asscts 470,749 470,749 486,208 CURRENT ASSETS Debtors Cash at bank and in hand 8,192 179,464 8,192 180 180 8,6()8 171628 716 187,656 716 188.372 180,326 CREDITORS Aiiiounts f£illing due witl)in one year (2,2941 12,2941 12,169) NCIT CURRENT ASSETS 185 362 716 186078 178 157 TUTAL ASSETS LESS CURRE4 NT LIABILITIES 656,111 716 656,827 664.365 NEIT ASSETS 656 111 716 656.827 664,365 FIINDS Uni'esti'icled funds Resiricled funds 12 656,111 716 664,165 200 TOTAL FUNDS 656 827 664 365 The financial stateinet)ts were appi'oved by the Board of TTU5tees aiid authorised for issiie on 18 Septembei. 202.% aiid were sigiied on its behalf by.. Mr B J Sloan Ti'iistee ?iiiiifi Pi'/2 Jo 'rhe notes foi'iii part of tliese finaiicial slateinent5 Page 6 THE EVANGELICAL C14URCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Basi5 of prepariiig the fiiianeiJ)I slatemeiits The financial slateinents of tlie Chai'ity, which is a public benefit entity under FRS 102. have beei) prepaied in accoi'daiice witli the Chariti¢s SORP IFRS 102) 'Accounting and Reportiiig by Cliai'ities.. Statciiieiit ot Recoininended Pi'actice applicable to chai'ities prepai'ing tlieii. accounts in accoi'dance wilh il)e Financial Repoiling Standai'd applicable in tl)¢ UK and Republic of Ireland IFRS I02} (effective l Jaiiuai'y 2019),, Financial Reporting Standard 102 'The Financial Rcpoiling Standai'd applicable in the UK aiid Republic of Ireland, ai)d che Cliarities Act 2011. Tl)e financial slateinents have been pr¢pared under the liisloriLal cost convenlion. Iiicome All incoine is recognised in ihe Stateinent of Financial Activities once the Chai'ity has entitlement io the funds, it is probable that the income will b¢ reeeived aiid the amount cali be nieasuied I'eliably. I xpeiiditure Liabilities are i'eco¥iiised as expenditui'e as soon as their is a legal or coiisti'uctive obligation coiminitting> tlie Chai'ity 10 tlJat ¢xpendilure. it is pi'obable tliat a ti-ansfei. of econoinic benefits will be requiied iii seiilen)eiii aiid the ainounl of tlie obligation caii be measured ieliably. Expendituie is accounted foi- 01) an acci'uals basis and li￿5 bcen classified under heading5 that aggregate all cost ielated lo the category. Wheir costs cannot be dii'ecily atti'ibuted lo pailiculai. l)eadings they have been allocated to activities on a basis consistent with the use of iesouir¢5. Grants offeied subject to conditions wliich have not been Imel at the year eiid date ale Iioted as a coininitinei)I l)ut not accrued as expenditure. Tajigible fixed asse15 Depirciation is provided at the following aiinual Tates in oiler to write off eacl) a55et ovei. ils estiiiiaied usefiil F￿ChOld propety Plant and machinei'y Computer equipment 2¥0 on ¢05t 20 /0 on cost 33 /0 on irducing balance Taxation TlJe Cliai'iiy is exempt froin tax 01) its cliaritable activities. Futjd accouiiting Uniestricted funds can be used in accordance with the charitable objectives at tlie discretion of tl)e trustees. Resiricted funds can only be used for pai'ticular I'esti'icted PUTposes within the objects of the Charity. Restrictions ai'ise wl)en specifi¢d by the donor or wh¢n funds are I'aised for pai'ticular restricted pvip05es. Furthei. explanation gf tl)e nature and pui'pose of each fund is included iii the i)otes to the fii)aiicial stateinei)Is. Page 7 contsiiued... 'IHE EVANGELICAL CHURCFI NOTES TO THE fiNANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 DONATIONS AND LEGACIES 2025 2024 Donations Gift aid Orants 93,727 15.122 89.045 115066 107,585 Giants received, included in the above, are as follows.. 2025 2024 Foodbank Ladies Ashburnham Newday Kid5 Church chatterboxlyouth 65 204 325 52 205 3,744 iou 271 5,885 63 OTHER TRADING ACTIVITIES 2025 2024 Fundiaising ev¢i)ts Hall hiie INVESTMENT INCOME 2025 2024 Deposit accouiit inteiest 3,285 Page 8 THE EVANGELICAL CklURCH NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 INCOME FROM CHARITABLE ACTlVI'fiES 2025 Activity Cliildren and youth income Children and youth income 596 TRUSTEES, REMUNERATION AND BENEFITS One ti'ustee, Rev D Hadluin, I'eceived remuneratigll of £34,440 in his capacity as Ininister of the chui'ch and not as a Irustee, Tru5tees' expeiJse5 The Church did rciinburse entry ticket and accoinmodation Costs for soine Truste¢s to aiiend tlie Assemblies of God Anniial Conference. This was done as part of their Trustee duties aiid noi foi. any professioiial sei'vices pi-ovided to tl)e church. STAFF COSTS The average monthly nuinbei. of einployees during the year was as follows.. 20?.5 2024 Charitabl¢ activities No employees receiv¢d emoluiiients in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACI'IVITIES Unreslricted fund Restricted fund5 Total funds INCOME AND ENDOWMENTS FROM Doi)ations and legacies 102,889 4,696 107,585 Charitable aetivitie5 Children and youth incoine Qlhei. Iradiiig activities Investiiient incoine Total 105,261 109 957 4 XPENDITURC ON ClJMI'itable #ctivitles General 143 627 0.262 149 $89 NEIT INCOMEI{EXPENDITURE) (38,3661 (1,5661 (39,932) RECONCILIA'fioN OF FUNDS Total funds brought forwai'd 702,531 1,766 704,297 TOI'AL bUNDS CARRIED FORWARD 664 165 200 664,36.% Page g TFIE EVANGELICAL CHURCH NOTES TO THE fiNANCIAL STATEMENTS- continu¢d FOR THE YEAR ENDED 31 MARCH 2025 TANGIBLE FIXED ASSETS Fre¢hold propei'ty Plant and ma¢hinery Coiiiputer equipineni Totals COST At l April 2024 Additions 500,000 38.506 2.559 404 380 5J8,910 At 31 March 2025 500 000 784 541.849 DEPRECIATION At l April 2024 Charge for year 30,000 22,480 222 185 52,702 18,398 At 31 Mai'cli 2025 407 71.100 NET BOOK VAI,UE At 31 fvlarcli 2025 460 000 377 470,749 At 31 Mai¢h 2024 470,000 182 486 208 10. DEBTORS: AMOUNTS FALLING DUE WITHIN 0Tr4E YEAR 2025 2024 Other debtors CREDITORS; AMOUNTS FALLING DUE WITHIN ONF YEI AR 2025 2024 Taxatioii and social 5ecuriiy Otliei. creditOl'5 734 1.560 609 2.169 12. MOVFMF.NT IN FUNDS Net Inoveineiit in funds At 31.3.25 At 1.4.24 Unrcslricled fun(Is General fund 664.165 {8,054) Re5trieted fund5 Geiieial 200 516 716 TOTAL FUNDS 664,365 7.538) 656,827 P3ge 10 contiiilled... THE EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS- contiiiued FOR THE YFAR ENDED 31 MARCH 2025 12, MOVEMENT IN FUNDS- toiitiiiued Net ii)ovement in fund5, iiicluded in the above al'e as follows. Inconiiiig resource5 Resoui'ces expended Movenient in fuiid5 Uni'estri¢ted fuiid5 General fund 120,188 18,054) Restricted fuiid5 Genei'al 6,813 6,297 516 TOTAL FUNDS 118 947 126 485 Compai'ative5 for movement iii fuiid5 Net Inoveineiit in fiinds Ai 31.3.24 At 1.4.23 Unre5trleteil fund5 Genei-al fiind 702,531 138,366) 664,165 Restricted fuiids Gei)ei'al 1,766 11,566) 200 TOTAL FUNDS 704 297 39 9321 664 365 Compai?tive net Inov¢ment in fund5, included in the above are as follows.. Incoining resoiii'ces Resources expeiided Moveineiil in funds Uni'estricted funds General liind 105,261 (143,6271 {38,3661 Restrieted funds General 4,696 16,262) {1,566) TOTAL FUNDS 109 957 149 8891 39 9321 Page I I continLied... THP EVANCJLLICAL CFIURCH NOTES TO TI.IE FINANICIAL 8TATEMENTg- contiiiu¢d FOR THC YEAR ENDED 31 MARCH 2025 12. MOVEMENT IN FUNDS- eontinued A cuirent year 12 mont115 and prioi. year 12 moiiths combined position 15 ps follows.. Net movement in fuiids Al 31.3.25 At 1.4.23 Unrestricted fund5 General fuiid 702,531 (46,4201 Re5trieted funds Geiieial 1,766 {1,050) 716 TOTAL FUNDS 704 297 47,4701 656,827 A cui'ient yeai. 12 Inoiiths and pi'ior yeai. 12 nionths combined n¢t n)ovement in fuiids, included in the above are as follows,. Incoining re50ul.ces Resoiiice5 expended Moveiiient in I'unds Unrestricted funds Gen¢ral fund 217.393 1261.¥13) {46,4201 Re5ti-ieted fund5 Cjeneial 112,5601 { i.oso) TOTAL FUNDS 228 903 276 373} 47,4701 13. RELATED PARTY DISCLOSURES There wei'¢ Telated party ti'ansaetions foi. tlie pei'iod end 31 Marcli 2025. The cl)Iirch lEil￿bU15ed tickelti and accoinit)odalioii costs foi. soine Ii'usiees to attend tlie Asseii)blie% God Ani)ual Confei'ence, al d cost of £1.594. Piige 12 THE EVANGELICAL CIIURCH DETAILED STATEMENT or riNANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARC14 2025 2025 2024 JNCOMEAIVD ENDOWMENTS Doijattons and legacies Donations Gift aid Gi'ants 93,727 15,122 89.045 13,843 4.697 15.066 107,585 Other tradlng aetivities Fundi'aisinLJ events liive5ttnciit Income D¢posit IlCLounl interest 3,285 2,357 ChArit#blc activities Cliildien and youtli income 596 Total iiicomlng resour¢e5 118,947 109.957 EXPF.NDITURE Charitabl¢ activities Wages Light, heat and cleaning Sundries Ministry and training Childieii and yollth work 8ubsci'iptions 64,126 5,029 62.334 4,542 723 2,238 373 3,295 10,747 138 1.483 498 3.132 8,742 232 8,450 23.597 2,827 3,360 Coinniui)ion Property repaii's Grace cliurcli donation Conference expenses Gi'ants to instiliilions Grants to individu