Arnold Road Evangelical Church
Report and Accounts Year ended 30 September 2025
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
ARNOLD ROAD EVANGELICAL CHURCH
LEGAL & ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
ADDRESS FOR CORRESPONDENCE Arnold Road Evangelical Church Arnold Road Nottingham NG5 5HN GOVERNING DOCUMENT Constitution dated March 2011, amended June 2011 and June 2022. CHARITY REGISTRATION NUMBER 1190512 TRUSTEES RESPONSIBLE FOR N L Pomeroy - Pastor MANAGING THE CHARITY H Mitchell - Secretary D Myers - Treasurer E Neat A R Williams CUSTODIAN TRUSTEES Church Growth Trust BANKERS Barclays Bank plc CCLA Fund Managers Limited INDEPENDENT EXAMINER Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
INDEX
Page 1 Legal & Administrative Details Pages 2-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Pages 8-9 Notes to the Accounts
Page 1
ARNOLD ROAD EVANGELICAL CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Objects of the charity
The charity, which is a church, is governed by a constitution and is constituted as a trust. The charity’s principal object is the advancement of the Christian faith. To do so we seek to glorify God through obeying his word the Bible.
Review of the charity's main activities and achievements
During the year 2024 to 2025 the activities have been as follows.
Public worship services on Sunday morning and Sunday evening, with prayer, reading the scriptures, sung worship and expository preaching through the Bible, generally from the Old Testament at one service and the New Testament, for the building up of the people of God and presenting the Gospel of grace to the lost.
Every Sunday morning, classes are held for all ages from three years old up to mid-teens and are well attended.
The midweek youth work during term time has continued to thrive, for primary school age on Thursdays, early secondary school age on Fridays and a young adults Bible study also. A minibus is provided for collecting children from around the local estates to attend these clubs, and on a Sunday morning for adults and children to attend the service. As this minibus was nearing twenty years old a replacement minibus was purchased in January.
Coffee morning and a weekly table tennis evening continues to be an opportunity to welcome local people to an informal introduction to the church, as well as bi-monthly Ladies and Men’s fellowships.
Our Evangelist Huw Mitchell with help from a team of regular helpers, have continued to visit door to door in the locality and hold small group Bible studies for contacts and enquirers. Also, the monthly Breakfast café which is free and open to all who wish to come has been well attended by local people.
There have been other evangelistic events, and many homes were visited during the week of evangelism and new contacts made on the doorstep and at the family event and barbeque at the end, which again was free, and well attended by about 100 people from the neighbourhood.
There have been many opportunities to meet and speak to people about the Gospel which we pray will bear fruit in conversion to Christ. A regular news-sheet has continued to be produced and distributed widely to local homes, presenting the Gospel in an attractive format.
Many classes from local primary schools attended the Bible exhibition on Pilgrims Progress, early in the year, and the Pastor and Youth worker have taken assemblies. Our youth worker has continued to work part time this year continuing the ministries in local schools as well as those at church. We thank God for the good relationships the church continues to have with these schools.
Membership has increased during the year and a number were baptised at Easter and others have been attending baptismal classes.
Attendance on Sunday mornings has exceeded capacity for some time and the Elders and Deacons have been actively seeking the best solution. CPL architects were engaged this year to undertake a Feasibility study for:
a) the construction of a new balcony in the existing worship space
b) extending the building outwards on the ground floor
c) a concept design for re-modelling and re-roofing the old church hall and extension. We also asked CPL to consult with structural engineers and quantity surveyors to obtain estimated costings. Having completed this work we will consult with church members and prayerfully decide whether to proceed.
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At the end of August Thomas Ngugi our Assistant Pastor completed his time with us, leaving to take up a post on the ministry team at Kensington Baptist Church in Bristol. We are grateful to the Lord for his ministry over the past two years. Our new Assistant Pastor James Grimwood completed his studies at London Seminary and joined us in September 2025. We thank God for his provision of a successor to Thomas.
The church website, Church Suite and social media continue to aid communication among members and enquirers and present the ministries of the church to the community. Services continue to be streamed live on YouTube, and also recorded so they can be accessed by members later if they were unable to be present at the service.
During 2025 we became aware that because we serve cooked food following our second-Sunday morning service, at the church and youth weekends away and occasionally at other times, to comply to food hygiene regulations we needed to register as a food business. This was done, and those involved with food preparation undertook training and certification for level 2 Food Hygiene. Required additional kitchen equipment as recommended by the Food Standards Agency was obtained. The FIEC Food Hygiene Policy was adopted. Subsequently an inspection by the local authority awarded the church a five star rating.
A Complaints Policy was drawn up and adopted at the church members meeting in June 2025.
We thank God for his continued help. May He be glorified in all we do.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
Financial review
During the year income decreased by £14,600, to £165,900. Excluding the vehicle purchase, expenditure was consistent with the previous year. As a result the cash held by the charity increased by £2,300, to £161,000, of which £152,800 is unrestricted and can be used for any charitable purpose.
Reserves policy
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £70,000 (which equates to about 6 months of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £152,800 and the charity is holding excess funds for the purpose of planned building refurbishments, as explained above.
Governance
The policy and operating decisions of the charity rest with the Trustees, who meet regularly to monitor the activities of the Trust. Day to day management of church affairs is undertaken by the Elders and Deacons of the Church. All appointments are confirmed by the membership at the Annual General Meeting of the Church.
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.
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Approval
This report was approved by the trustees and signed on their behalf by:
____ ____ D. Myers H. Mitchell Date:_____
Page 4
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
ARNOLD ROAD EVANGELICAL CHURCH
I report to the trustees on my examination of the accounts of Arnold Road Evangelical Church ('the charity') for the year ended 30 September 2025 on pages 6 to 9 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:
-
accounting records were not kept in accordance with section 130 of the 2011 Act; or
-
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.
Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date:
Page 5
ARNOLD ROAD EVANGELICAL CHURCH
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Unrestricted | Funds | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| General | Designated | Restricted | |||||||
| Funds | Funds | Funds | 2025 | 2024 | |||||
| Notes | £ | £ | £ | £ | £ | ||||
| Income receipts | |||||||||
| Donations | 5 | 135,653 | - | 820 | 136,473 | 145,672 | |||
| Gift aid receipts | 20,761 | - | - | 20,761 | 26,179 | ||||
| Income from courses and events | 3,911 | - | - | 3,911 | 4,206 | ||||
| Income from letting of facilities | 550 | - | - | 550 | - | ||||
| Investment income | 4,217 | - | - | 4,217 | 4,452 | ||||
| Other | 2 | - | - | 2 | 40 | ||||
| Total receipts | 165,093 | - | 820 | 165,913 | 180,548 | ||||
| Payments | |||||||||
| Payments in relation |
to | charitable | |||||||
| activities undertaken directly | 2 | 122,190 | - | 18,026 | 140,216 | 128,851 | |||
| Grants paid in relation |
to | charitable | |||||||
| activities undertaken by others | 3 | 5,184 | - | 674 | 5,858 | 17,313 | |||
| 127,374 | - | 18,700 | 146,074 | 146,164 | |||||
| Purchase of fixed asset (vehicle) | 3,781 | 7,213 | 6,506 | 17,500 | - | ||||
| 3,781 | 7,213 | 6,506 | 17,500 | - | |||||
| Total payments | 131,155 | 7,213 | 25,206 | 163,574 | 146,164 | ||||
| Net of receipts / (payments) before | 33,939 | (7,213) | (24,386) | 2,339 | 34,384 | ||||
| Transfers between funds | 5 | - | - | - | - | - | |||
| Net movement in funds | 33,939 | (7,213) | (24,386) | 2,339 | 34,384 | ||||
| Cash funds as at last year | end | 70,000 | 56,094 | 32,551 | 158,644 | 124,261 | |||
| Cash funds at this year end | A | 103,938 | 48,881 | 8,164 | 160,983 | 158,644 |
The notes on pages 8 - 9 form part of these accounts.
Page 6
ARNOLD ROAD EVANGELICAL CHURCH
STATEMENT OF ASSETS AND LIABILITIES
AS AT THE YEAR ENDED 30 SEPTEMBER 2025
| Unrestricted | Funds | |||||||
|---|---|---|---|---|---|---|---|---|
| General | Designated | Restricted | ||||||
| funds | funds | funds | 2025 | 2024 | ||||
| Notes | £ | £ | £ | £ | £ | |||
| **A ** | Cash funds | |||||||
| Current account | 17,322 | - | - | 17,322 | 11,700 | |||
| Reserve account | 58,230 | - | 8,164 | 66,394 | 73,008 | |||
| Deposit accounts | 28,386 | 48,881 | - | 77,267 | 73,937 | |||
| 103,938 | 48,881 | 8,164 | 160,983 | 158,644 | ||||
| B | Other monetary assets | |||||||
| Gift aid due to charity | 11,147 | - | - | 11,147 | 10,991 | |||
| 11,147 | - | - | 11,147 | 10,991 | ||||
| C | Liabilities | |||||||
| Falling due within one year | ||||||||
| PAYE due | 2,347 | - | - | 2,347 | 1,997 | |||
| Mortgage | 5,164 | - | - | 5,164 | 7,597 | |||
| Pension due | 471 | - | - | 471 | 460 | |||
| Fee for Independent Examination | 1,470 | - | - | 1,470 | 1,530 | |||
| 9,452 | - | - | 9,452 | 11,584 | ||||
| Falling due after one year: | ||||||||
| Mortgage | 14,322 | - | - | 14,322 | 15,531 | |||
| 14,322 | - | - | 14,322 | 15,531 | ||||
| Total | 23,775 | - | - | 23,775 | 27,114 |
The mortgage is secured on the property at Belleville Drive, Nottingham, and is repayable over 15 years at a current interest rate of 7.75% per annum
D Assets retained for charity's own use
| Church building and two manses Church contents Motor vehicle - part-exchanged January 2025 Motor vehicle - purchased January 2025 |
Fund to which asset belongs General General General General |
Value 2025 £ 74,228 - 19,000 93,228 |
Value 2024 £ |
|---|---|---|---|
| 74,228 2,500 - |
|||
| 76,728 |
The trustees have used insurance values for the church contents as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values. The value of buildings has not been shown (this is not mandatory). Churches Growth Trust is the custodian trustee for all AREC properties.
The previous value of the old minibus was estimated. The part-exchange value in January 2025 was £1,000. The value of the new minibus has been shown at insurance value.
The accounts were approved by the trustees and signed on their behalf by:
by and date ___D. Myers ___H. Mitchell _____
The notes on pages 8 - 9 form part of these accounts.
Page 7
ARNOLD ROAD EVANGELICAL CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 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 undertaken directly Employment costs (incl. minister exps) Note 4 Property costs: Belleville Drive mortgage Belleville Drive other costs Manse Note 4 Church Church refurbishments Note 5 Insurance Evangelism and ministry costs Training Work among the young Minibus expenses Governance Property trust legal costs Administration and support 3 Grants paid in relation to charitable activities undertaken by others Grants for: Childs Hill Baptist Church FIEC Barnabas Fund African Pastors Conference Other Organisations < £1,000 |
Unrestrict | Designated funds £ - - - - - - - - - - - - - - - - - - - - - ed Funds |
Restricted Funds £ 3,872 - - - - 14,155 - - - - - - - - 18,026 - - 674 - - 674 |
2025 £ 75,796 5,164 5,431 2,194 12,035 14,155 2,652 9,777 608 5,752 2,922 1,410 180 2,143 140,216 - - 1,674 - 4,184 5,858 |
2024 £ |
|
|---|---|---|---|---|---|---|
| 72,331 17,597 2,243 2,133 14,971 - 2,575 7,336 1,093 2,115 2,785 1,158 180 2,334 |
||||||
| 128,851 | ||||||
| 5,000 6,672 1,573 864 3,204 |
||||||
| 17,313 |
Page 8
ARNOLD ROAD EVANGELICAL CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
4 Transactions with related parties
N Pomeroy served as a church leader and was paid £27,943 [2024: £26,743], plus £1,397 [2024: £1,337] employer pension contributions, for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document.
In addition the charity incurred expenditure totalling £2,194 [2024: £2,133] in respect of the provision of accommodation (which is customary for ministers) to N Pomeroy, who is a trustee, so that they could better perform their duties.
H Mitchell served as an assistant pastor and was paid £12,064 [2024: £11,546], plus £603 [2024: £577] employer pension contributions, for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document.
Movement of funds
| vement of funds | |||||
|---|---|---|---|---|---|
| General funds Designated funds Replacement of the minibus Major refurbishments Restricted funds Harvest Christmas Church Refurbishments Gospel Worker Minibus Youth Worker Total funds |
Opening balance £ 70,000 7,213 48,881 56,094 565 109 21,919 - 6,506 3,452 32,551 158,644 |
Receipts £ 165,093 - - - - - 400 420 - - 820 165,913 |
Payments £ (131,155) (7,213) - (7,213) (565) (109) (14,155) (420) (6,506) (3,452) (25,206) (163,574) |
Transfers £ - - - - - - - - - - - - |
Closing balance £ 103,938 - 48,881 |
| 48,881 | |||||
| - - 8,164 - - - |
|||||
| 8,164 | |||||
| 160,983 |
The Harvest Fund raised last year was paid during this year.
The Christmas Fund raised last year was paid during this year.
The Church Refurbishments Fund relates to donations given to cover future needs including possible extension work to the building and cost of reroofing the back hall.
The Gospel Worker Fund was set up for donations towards the employment costs of an assistant pastor. The Minibus Fund relates to donations given for the purchase of a new minibus. The Youth Worker fund is supporting the work of the provision of a youth worker.
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