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2025-12-31-accounts

Draft Financial Statements at 13 August 2026 at 16:50:29

Charity registration number 1191403

Company registration number CE023525 (England and Wales)

STRONGPOINT

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr C D Suddes
Mr S Hann
Mr A Latimer
Mrs J Allport
Mrs A Wood
Charity number 1191403
Company number CE023525
Independent examiner TC Group
A6 Kingfisher House
Kingsway
Team Valley Trading Estate
Gateshead
NE11 0JQ

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

CONTENTS

Page
Trustees' report 1 - 4
Statement of Trustees' responsibilities 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8 - 9
Notes to the financial statements 10 - 20

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees present their annual report and financial statements for the year ended 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitycharity's governing document, the Companies Act 2006 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 (FRS 102)" (effective 1 January 2019).

Objectives and activities

1) To advance the Christian faith for the benefit of the people of Gateshead and surrounding area through: A) The provision of Christian worship and teaching. B) Expressions of practical care and support that promote spiritual, physical, and mental health and wellbeing for families and individuals irrespective of their background. 2) To further such other purposes being exclusively charitable according to the laws of England and Wales as the trustees from time to time may think fit.

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Activities

The main activities during the year were made up of Christian outreach, partnering other charities at home and overseas. Online and in person church worship. General Charitable purposes. Religious activities. Other Charitable purposes.

We partner with several charitable organisations both by financial giving and supporting specific appeals with donations of food and clothing.

In principle we aim to donate 10% of our income to other charities and community organisations.

Financially, we have supported the following with regular monthly and one off donations –

Mighty Oaks Gateshead – coffee charity delivering free hot drinks from a mobile coffee bar around Gateshead

Handcrafted - Handcrafted aims to empower those who have been disadvantaged or faced social exclusion due to crime, alcohol or substance abuse, poor mental or physical health, unemployment, or having experienced abuse or been in the care system. https://handcrafted.org.uk

Children’s Cancer North - https://childrenscancernorth.org.uk

Oasis Community Housing - https://www.oasiscommunityhousing.org

St Oswalds Hospice - https://www.stoswaldsuk.org/

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Globe Cafe - https://www.the-globe.org/

The Globe Café is organised by Friends International and run by Christians who live locally to help overseas students feel more at home in the area. There is a great tradition of welcoming people from all countries and religions to the Globe.

Open Space Mission - (Charity 1179410) a local charity engaged in Community outreach, Street Evangelism, Pastoral Care, Worship Services, Prayer Meetings, Bible Studies, Evangelism Training.

Overseas

M10 Missions - https://www.m10.org.uk/ M10 missions is about transforming the lives of young people at home and abroad whilst extending a service of love to those living in extreme poverty in Mexico. 10 training sessions

locally and then 10 days practically putting that training into action; building houses, serving the homeless, running activities for children, engaging with teens in rehab centres and experiencing a culture second to none.

AIM - we continue to support Africa Inland Mission in mission work in Africa with a gift of £125 per month helping to fund a missionary - https://eu.aimint.org/about/

Achievements and performance

Significant activities and achievements against objectives Significant activities and achievements

Strongpoint seeks to present the gospel of Jesus Christ through services both in person, online, and various other activities.

There are no borrowings.

Chowdene Chapel is now known as the Strongpoint Centre. The name “Chowdene Church” has been retained for the church activities in the building. We have around 100 regular attenders on Sundays and15-20 children and are seeing good growth.

In addition, services are live streamed via YouTube.

Together with our social media presence on most major platforms we have recognised that the future of church will look very different. Some people prefer to take part online in real time or later in the week.

Strongpoint Kids continue to thrive for our younger members, with a part time worker and a team of volunteers putting together a structured programme of fun bible based activities including an annual "Jelly Welly Walk" in aid of Safe Families for Children.(https;//safefamilies.uk/jellywellywalk/)

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

The children take part in some of our Sunday services too, with songs and music, joining the band once a month for singing sometimes or demonstrating some of the things they have learned in readings and drama. They have their own space downstairs at the Strongpoint Centre.

A small group of young adults meet occasionally around coffee for chat and activities and house groups take place in homes and coffee shops. Prayer groups meet weekly in person and there is an electronic prayer group too.

Our Christmas Carol Services were very successful. One service included Christmas Carols and a message on the true meaning of Christmas, followed by seasonal refreshments. A second service was more reflective, Acoustic Carols. We had visitors from the local community as well as from further afield.

Our church weekend away returned to its traditional home at the Grand Hotel Seaburn in January, with guest speaker Mark Ritchie and worship led by Ken Riley.

The event is largely self funding, with the church subsidising by £2k to cover accommodation for the guests and technical team.

Operations

Andrew Motsi in his role as Operations Manager is doing a great job networking and seeking opportunities, with a core of regular users from across the community. His role will expand into service planning and admin in 2026.

Some of the activities happening are :-

•Warm Spaces - We have “drop in” sessions for all on Wednesdays, supporting the “Warm Spaces” initiative https://www.gateshead.gov.uk/article/21164/Warm-Spaces which allows anyone to drop in for hot drinks and food or simply for a warm space and a chat in the colder months.

•Midweek Bible Study

•Pilates

•Alpha Course

•The Shakey Housegroup – a meal together with our friends from Handcrafted.

•In conjunction with Groundwork (https://www.groundwork.org.uk) offering free energy and retrofit advice, undertaking home visits and supporting applications for energy saving measures such as cavity, loft and wall insulation etc.

•Peer Mental Health drop in which will be joint funded by Low Fell Ward and Chowdene Ward Councillors, and we plan to increase marketing the venue for events hire

•Men’s Night – one Thursday evening per month, men of the church and the wider community getting together to share food and chat

•Sisters ladies group

To support our development we are constantly looking at grant funding sources. Unfortunately in this challenging economy it is getting more and more difficult to get grant funding: nonetheless we were able to gain general grant funding from 2 sources to a total value of £10,000 and a £2,500 grant from Warm Spaces towards costs incurred in that project (food, energy etc)

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Financial review

During the year income decreased by £73, to £98,094 and expenditure decreased by £14,928, to £72,092. As a result a surplus for the year of £26,002 was recorded (2024:£11,001). At the end of the year, the charity's cash funds were £49,678 (2024: £23,676).

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales.

The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .

The governing document is dated 22 September 2020.

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The trustees are all individuals.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr C D Suddes

Mr S Hann

Mr A Latimer

Mrs J Allport Mrs A Wood

Recruitment and appointment of trustees

Any new trustees are recruited and appointed by the existing trustees and the necessary training and induction is given prior to commencement. This includes Safeguarding training and familarisation with other policies. Policies are in place and can be found on the website at https://chowdene.church/policies/

Policies are all reviewed annually. All were reviewed in 2025 and found fit for purpose.

The Trustees' report was approved by the Board of Trustees.

.............................. .............................. Mr C D Suddes Mr S Hann Trustee Trustee

Date: ............................................. 14th August 2026

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees, who are also the directors of Strongpoint for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company 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 charitable company for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate 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 Companies Act 2006. 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.

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF STRONGPOINT

I report to the Trustees on my examination of the financial statements of Strongpoint (the charity) for the year ended 31 December 2025.

Responsibilities and basis of report

As the Trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). 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 matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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

TC Group

A6 Kingfisher House Kingsway Team Valley Trading Estate Gateshead NE11 0JQ

Dated: .........................

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
81,934
6,500
Other trading activities
4
9,242
-
Investments
5
418
-
Total income
91,594
6,500
Expenditure on:
Raising funds
6
96
-
Charitable activities
7
70,766
1,209
Other expenditure
12
21
-
Total expenditure
70,883
1,209
Net income
20,711
5,291
Transfers between
funds
-
-
Net movement in
funds
9
20,711
5,291
Reconciliation of funds:
Fund balances at 1 January
2025
23,676
-
Fund balances at 31 December
2025
44,387
5,291		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
88,434
93,980
3,820
9,242
-
-
418
221
-
98,094
94,201
3,820
96
22,502
1,333
71,975
53,157
10,007
21
21
-
72,092
75,680
11,340
26,002
18,521
(7,520)
-
(7,520)
7,520
26,002
11,001
-
23,676
12,675
-
49,678
23,676
-		 Total
2024
£
97,800
-
221
98,021
23,835
63,164
21
87,020
11,001
-
11,001
12,675
23,676

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

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

BALANCE SHEET

AS AT 31 DECEMBER 2025

Notes
Fixed assets
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within one
year
17
Net current assets
Total assets less current liabilities
Net assets excluding pension liability
The funds of the charity
Restricted income funds
19
Unrestricted funds		 2025
£
75
46,071
46,146
(363)		 2024
£
£
3,895
-
34,687
34,687
(11,011)
45,783
49,678
49,678
5,291
44,387
49,678		 £
-
23,676
23,676
23,676
-
23,676
23,676

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The financial statements were approved by the Trustees on ......................... 14th August 2026

.............................. Mr C D Suddes Trustee

Company registration number CE023525 (England and Wales)

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

Charity information

The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .

The principal operating address of the charity is 660 Durham Road, Low Fell, Gateshead Tyne and Wear, NE9 6JA.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). 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 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment 33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
71,934
4,000
Grant funding
10,000
2,500
81,934
6,500
Donations and gifts
Refunds from HMRC on
gift aided donations
8,824
-
Donations
60,850
-
Stewardship
2,260
-
Special appeals
-
4,000
71,934
4,000
Grants receivable for core activities
Grant funding
10,000
2,500
10,000
2,500		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
75,934
81,480
3,820
12,500
12,500
-
88,434
93,980
3,820
8,824
7,528
-
60,850
68,252
-
2,260
5,700
-
4,000
-
3,820
75,934
81,480
3,820
12,500
12,500
-
12,500
12,500
-		 Total
2024
£
85,300
12,500
97,800
7,528
68,252
5,700
3,820
85,300
12,500
12,500

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

4 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 9,242 -

5 Income from investments

Interest receivable
Expenditure on raising funds
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Fundraising and publicity
Staging fundraising
events
96
-
Other fundraising costs
-
-
96
-		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
418
221
Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
96
600
-
600
-
21,902
1,333
23,235
96
22,502
1,333
23,835		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
418
221
Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
96
600
-
600
-
21,902
1,333
23,235
96
22,502
1,333
23,835
Total
2024
£
600
23,235
23,835

6 Expenditure on raising funds

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

7 Expenditure on charitable activities

Charitable Charitable
expenditure expenditure
2025 2024
£ £
Direct costs
Staff costs 31,602 19,413
Marketing and advertising 962 430
Charitable giving to other charities 10,652 9,579
Pastoral Care 544 469
Catering 784 211
Safeguarding 398 779
Childrens Work 1,318 -
Chapel renovation fees - 10,007
Women's ministry 399 -
Warm Spaces project 1,209 -
47,868 40,888
Share of support and governance costs (see note 8)
Support 24,107 22,276
71,975 63,164
Analysis by fund
Unrestricted funds 70,766 53,157
Restricted funds 1,209 10,007
71,975 63,164

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

8 Support costs allocated to activities

8
Support costs allocated to activities
Light, heat, & power
Cleaning and waste management
Premises repairs, renewals, and maintenance
Telephone
Hire of equipment
Software licences and expenses
Liability and contents insurance
Sundry expenses
Info and publications
Training and development
Governance costs
Analysed between:
Charitable expenditure
9
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets		 2025
£
5,525
3,054
1,714
1,298
2,415
2,143
1,674
2,582
300
32
3,370
24,107
24,107
2025
£
630
779		 2024
£
4,649
1,976
4,344
576
2,396
2,007
1,697
653
493
2,543
942
22,276
22,276
2024
£
600
-

10 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

11 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
2 2

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

11
Employees
Employment costs
Wages and salaries
Other pension costs		 (Continued)
2025
2024
£
£
31,045
19,115
557
298
31,602
19,413		 (Continued)
2025
2024
£
£
31,045
19,115
557
298
31,602
19,413
19,413

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

12 Other expenditure

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Financing costs 21 21

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

14 Tangible fixed assets

Cost
Additions
At 31 December 2025
Depreciation and impairment
Depreciation charged in the year
At 31 December 2025
Carrying amount
At 31 December 2025
15
Debtors
Amounts falling due within one year:
Trade debtors
16
Loans and overdrafts
Bank overdrafts
Payable within one year
17
Creditors: amounts falling due within one year
Notes
Bank overdrafts
16
Other taxation and social security
Trade creditors
Other creditors		 Plant and
equipment
£
4,674
4,674
779
779
3,895
2025
2024
£
£
75
-
2025
2024
£
£
-
10,679
-
10,679
2025
2024
£
£
-
10,679
167
140
-
192
196
-
363
11,011		 Plant and
equipment
£
4,674
4,674
779
779
3,895
2025
2024
£
£
75
-
2025
2024
£
£
-
10,679
-
10,679
2025
2024
£
£
-
10,679
167
140
-
192
196
-
363
11,011
4,674
779
779
3,895
2024
£
-
2024
£
10,679
10,679
2024
£
10,679
140
192
-
11,011

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

18 Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 557 298

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January Incoming Resources Transfers At 31
2025 resources expended December
2025
£ £ £ £ £
- 6,500 (1,209) - 5,291
Previous year: At 1 January Incoming Resources Transfers At 31
2024 resources expended December
2024
£ £ £ £ £
- 3,820 (11,340) 7,520 -

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January Incoming Resources Transfers At 31
2025 resources expended December
2025
£ £ £ £ £
General funds 23,676 91,594 (70,883) - 44,387

Draft Financial Statements at 13 August 2026 at 16:50:29 STRONGPOINT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

20 Unrestricted funds (Continued)
Previous year: At 1 January Incoming Resources Transfers At 31
2024 resources expended December
2024
£ £ £ £ £
General funds 12,675 94,201 (75,680) (7,520) 23,676
21 Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 December 2025:
Tangible assets 3,895 - 3,895
Current assets/(liabilities) 40,492 5,291 45,783
44,387 5,291 49,678
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 December 2024:
Current assets/(liabilities) 23,676 - 23,676
23,676 - 23,676

22 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).