Registered Charity number
1193456
FRINTON FREE CHURCH
A Charitable Incorporated Organisation
Annual Report and
Unaudited Financial Statements
For the Year Ended 31 March 2025

FRINTON FREE CHURCH
CONTENTS
Pages
Legal and administrative infonnation
Report of the Trustees
Independent Examinels report
Statement of financial activities
10
11
Balance sheet
12
Notes to the financial statements
13- 23

FRINTON FREE CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
Charfty Reglstratlon Number
1193456
Admlnlstratlon Addrg
24 Connaught Avenue
Frinlon on Sea
Essex
C013 9PW
Phon•
01255 679585
erfnall
office@frintonfrae.com
frintonlree.cnn
Treasur•r
S Bell
S•cretary
M Betteridge {Resi9ned 13 June 20241
S Chandiwana (Appointed 13 June 20241
8ank•rs
Lloyds 8ank PLC
Vicloria13099501
PO Box 10IXI
BX1 1LT
Sollcltors
An{t￿Y Collins Solicitors
134 Edmund Street
8imiingham
83 2ES
Independenl Examlner
Piers Harrison FCA
Scrutton Bland Limited
820 The Crescent
Colchester 8usiness Park
Col¢hester
C04 9YQ

FRINTON FREE CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Frinlon Free Church, also known as 'The Free.. is affiliated to the 8aptisl Union of Great
Britain. Our Charitable objective is the advan￿Ment of the Chrislian Faith according to the
principles of the Baptist denomination. Th8 Church may also advance education and carry out
other charitable purposes in the Uniled Kingdom andlor other parts of the world.
Our Vision is Ihal s•• a growlng crowd, •xGlt•d by God, l)Komlng dlsclples and
brfnglng blesslng". Thks is Ihe church we beli8v• God has calsod u$ to bo.
Our Purpos• is in 'maklng •v•ry mom•nl eount...*o Ilv•s Iransforn)•d by J•$us". Wo
want lo seize every opportunity to show everyon8 jusl how much Ihey are loved and valued
by God and lo see them join that growing crowd of people who are exciled by all that he has
lor Iheml
We are a comrnunty that values..
Cultivatlng Ol$¢lples- Through wotship. prayer and scripture
Breaklng Now Ground- As pioneers and risk-takers with God
RenewSng Wellbelng - Through encounters with God's shabm peace
Glvlng G•n•rously- In response lo God's oveNthelming grace lo us
Bolng God'• Chur¢h - Wherever We - We all hav8 a frontline
The aclivili8s ol The Fr6e hav6 provided and continue to provide ￿blIC benefil with
opportunities for $piritu41, physical. intellectual. social and cultural de¥do￿OnI and they
reach out into Ihe heart of the lool and wider Community-
R•vl•w of th• past year
We eontinued our pattem of serviees. which is 10am Colebration, 5.30pm calé church. and
7pm Thriv¢. We remain committed to Fyoducing Sunday Online. which subscribers lo our
YouTubo channel can access. DVD copies continue lo be produced each week for thosè who
are still unable to attend and $Injgg￿ wrth online lechnolcrfjy.
We continued with our Hub of Hope as we value seeing people's mental, emolminal and
spiritual wellbeing renewed. Our group5 are safe and supportive spaces where il's OK not lo
be OK and where Peop￿ can grow and Ik)urish. var￿U$ well-being groups were setup post-
pandemic, and this has continued lo make a name lor itself. There are named group$= Oa$i$
Community Café. which ha5 been running lor years, Dementia Café and Renew Well-being.
bpecialist support groups.. AA. NA. ljieasi Gancèr $UPF)Ort an¢J Lhristians Against Poverty
ICAPI. Creative and Sports groups.. Tab￿ Tenni5. Art5 & Cr81ts and Crochet group.

FRINTON FREE CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Review of thè past year Icontlnued}
Oasis Community Cafè is a premises attached to Frinton Free Church and run by a team of
30+ volunteers whose desire is to sefve God and their communrty. Oasis is not only a building
il is also actiwty. ideas. community, art,. it'5 people. From Art Gallery. coffee. and snacks lo
Renew and Relresh Prayer space, Book aub, Breast Cancer Support Group. Kid's Clubs,
Crochet, and Craft groups. Alpha course5 and much more. Oasis is not exactly a community
space and not exaclty a coffee shop bul more an evolving idea, a way of doing things. The
calé is open Monday, Tuesday, Thursday, Friday and Sunday momings, serves up lo 100
guests per day and people can pop in Icx free Wi-fi. coffee and snack. read the newspaper or
thèir book, or enjoy one ol our activities. find someone for a chal. me81 wilh friends. catch up
on work or lake lime lo see the latest art exhibition.
Our ministry of IM)stiThJ a school on our wemises conlinu8s. named Accm Amemalive
Provision.
Chur¢h L&ad•rship team..
Our church Elders are Mark Massey. Sally Bates. Steve Bell, Simba Chandiwana, Janel
Hartnom. Cla1￿ Heffer. Rochelle Rous8 and Martyn Wal.
Our Tru51ees are, Steve Bell, Simba Chandwana. Adam Hamèr, Natalie Harris, Jane Keeys
and Paul Walkins. Our Ministers, Mark Massey and Sally Bales are also trustees.
We also have a number ol people serving as Ministry Leaders. In July 2024 Jane Thoringlon-
Ha5sell was elected Minislry Leader for Renewing Wellbeing. In January 2025 Dan Thurslon
stepped down as Ministry Leader tor the l ech l eam arter 1 J years seNing In tnis roie ano
Jenny Pr¢xter and Doe Lolley stepped down as Ministry Leaders lor the Women's Ministry.
Geoff Thofinglon-Hassell was elected Minislry Leader for Audio & Visuals for Sundays.
In October 2024. the church recognised the c811 of Claire Heffer to traln as 8 Baptist Minister.
Claire subsequently secured a place lo Irain at Regent$ Park College in Oxford. In March
2025. the church fell bed to appoint Claire as a Minister in Training. a post she shall commence
in September 2025.
Membership.. Over the year there We￿ 16 applrcations for membership. Followng deaths and
people resigning membership, we ended the year wth a membership of 446. We rejoice that
15 people were baplised during the course of the year.
During the year, we also raised monies for other ¢harities. For our Easter Offenng we raised
£2,361.72 for The Light College. Of this, £1,017.32 was received during this financial year and
£1,344.40 was received just pr￿trr lo the end of our previous financial year. Tho Light College
seeks lo train. equip and connect pioneers and evangelists to go and make countless followers
of Jesus. For our Harvest Offering we raised £1,868.64 for Walk Through the Bible. which
teaches the big picture of the bible lo both adults and children. and we also donated food lo
Walton Fo￿1 Bank. For our Chrislmas Offering we raised £3.600.73 for Beacon House, which
offers help lo the homeles$ and those al risk of homelessness in Colchester and the
surrounding areas. These funds have all been paid over to the relevant charttieg.

FRINTON FREE CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Structur•, gov•manc• and man•gwnont
Resefves
The unrestricted funds provide finance for the properties held within designated funds and
also provide the wherewilhal for the Chuith to meel its financial obligations when they fall due.
The Trustees intend lo mainlain funds Ihal are neither restricled. designated or not financing
fixed assets al no more than six months normal expenditure.
Rlsk Manag•ment
The organisalion of the Church is constsnlly monitored by the Trustees to guard against risks
that may be present in organisatson$ dependent lo a large extent on the offorts of volunteers.
The fact that those volunteers ha￿ th6 inler¢sls of thè Church uppermost giv05 automatic
mrtlgalion to the perceived risk.
8•51¥ of preparatlon
The financial staloments hav• bean prepared in accordance with Accounting and Reporting
by Charitie$ '. Slalemenl of Recommended Pra¢lice applicable lo ¢haritie$ preparing their
a¢¢ounts in accordan¢e wilh the Finanual Repjrting Standard appli￿ble In the United
Kingdom arbd Republic of Ireland IFRS 1021 and the Charibes A¢1 2011 and UK Generally
gpted Prad1￿ and tho a¢Gounting poknciès sotoul in thg nol95 19 tho finoncial ststemenls.

FRINTON FREE CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Trustees and The Court of Elders
The Trustees, wtho usualty meet every Iwo months. manage the (￿aniSat￿l of the Church
and t8rnporal affairs logetherwlh the Ministry Leaders. The Court of Elders. who usually meet
monthly, have responsibility for the spiritual aspecl of the Church's work. Minislers attend the
meetings as do the Church Secretary and Tr&asurer.
During the year the folk)wing were members of the Court of Eldgrs:
Eld•rn
Mlnlst•rs
Rev M Massey
Rev S Bales
J Hartnoll
C Heffer
R Rous8 {Irom 1310612024)
M Wall
M Beiiert(Jge {ex olnGlo to 1310812024
S Bell
{ex officiol
S Chandwana lex officio from 13106120241
During the year the folk)wing weTr Tru$loe$ of ¢harty.'
Tru$t•o•
Rev M Massey
R¥v 3 B#l¥¥
S B811
M Betleridge Ilo 1310612024)
S Chandr￿ana
A Hamer
J Keeys
P Walkins
N Harris
The Trustees and Elders are elected by the Church meelirw whth has the final authority in all
matters relating lo Ihe lrfe of the Church.
The key Mana￿Ment personnel were made up of Rev M Massey, Rev S Bates and J Wright.
Trustee$ R•crtsltment. Inductlon and Tralnlng
en a new Trustee is required candrdales are •Jen1rf￿d by the remaining Trustees from
among the Church members for Trustees and exlemally for Minislers. Trustees are sought
wherever possible who have the appropriate qualif￿alK)nS and eXper￿nCe.
The induction programm8 fry new Trustees is an infomial process through discussion wilh the
Tnjslees.

FRINTON FREE CHU-,,CH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Publlc Ben•fft
In setting the Church's objectives the Trustee$ have given ￿￿ful consideration to the Charity
Commission's general guidance on publi¢ benefit. In doing so The Trustees have ¢ompliad
with their duties in this area a$ set out in Sectitin 4 of the Charities Act 2011.
Plans for the y•ar ahead
A Dlsclpleshlp Pathway
Building on WO￿ over the past year we shall be aiming to fulty implement otsr discipleship
pathway, offering a next slep to everyone as they seek lo follow Jesus. This pathway will be
for everyone of any age in our church communtty and those joining the church.
Bulldlng ProlKt
During the coming months we shall present a plan lo improve Ihe situation of the Lar9e Hall,
the storage area and the small kitchen. These areas are used by many from our community
and have been somewhat neglected when il comes to refurbishment. 11 is our aim lo bring
Ihese areas UP to the same aiandard as Oasis and No.4 Youth Cenlre, by rede&ignin9 them
lo bring aboul a far better environmenl for au who use them.
R•sponslbllftl•s ol Trust••• for th• financlal slat•m•nts
The Church's Trustees are responsible for preparing the Trustees. Report and Financi81
Statements in accordance with applicable law and regulations.
Tho law 4pplicabl• to chariti9# in England & Wal•s r•quir•# th• Tru$t••s to pr•par• finanei•l
statements for each financial year in a¢cordan¢e wrth United Kingdom Generally Accepted
Accounting Practice Iuniled Kingdom Accounb'ng Stsndards and appli¢ablo lawl. Th•
Trustees musl not approve Ihe financial slatomenls unless they are satisfied that they givo a
true and lair view of the state of affairs of the charity and of the incoming resources and
applicalion of resources. including the in¢ome and eXpendrtu￿, of the ¢harity for that period.
In preparing these financial slalements, the Tru5t&es are required to..
select suitable accounting policies and then apply them ¢on$istently',
observe the methods and principles in the Charities SORP:
make judgements and estimates that are reasonable and prudent:
stale whether appltcable accounting slandards and statements of recommended
practice have been followed. subject lo any material departures disckjsed and
explained in the financial stalements: and
prepare the financial stalefflenls on the going concem basis unl&ss il is inappropriat•
to presume that the Church will continue in operat￿.

FRINTON FREE CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees are responsible for keeping sufficient accounting records which disclose with
reasonable accuracy al any lime th8 financial position of the Church and enable them to
ensure that the financial slalemenls comply *Mlh the Charities Act 2011. the Charity IAccounts
and Reports) Regulation5 2008 and the provis￿n5 of Ihe trust deed. They are a150 responsible
lor safeguarding the assets of the charity and hence for taking reasonable steps for the
wtsvention and daleclion of fraud and other irregularities.
Signed on behalf of the Trustees
S ChandSwan•
Secrelary
proved by the Trustees on
.IcFI

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
FRINTON FREE CHURCH
I report to the Iruslees on my examination of the financial statements of Frinlon Free Church
I'lhe charity } for the year ended 31 March 2025 which comprise the Stslemenl of Financial
Aclivitses, the Balance Sheet and relaled notes.
This report is made solety to the charity's truslees, as a body, in accordance with section 145
of the Charities Act 2011. My work has been vndertaken so that I might state lo the charity's
Iruslees those matters l am required lo slate to Ihem in this report and for no other purpose.
To the fullest extent permitte(J by law. I do not accept or assume resFonsibility lo anyone other
than the charity and the charity's trustees as a tmyjy. lor my work. for this report. or for th6
opinions I have formed.
Responsibilili•s and basis of report
As the Iruslees of the ¢harity you are responsible lor the preparation of the financial slalements
In accordance with the requirements of the Charilies Act 20111.lhe Act'l.
I report in resp¢¢t of my examination of the ¢harity s financial slai6menls carried out under
$e¢lion 145 of the A¢t and in earrying out my examination I have followed all the applicable
Olreciions given by ihe Chaniy Commlssion under sectK)n 1451511bl ol the A￿.
An independent examinatK>n does not invclve gathering all the evidence that would be
required in an audit and consequenlty does nol cover all Ihe matters Ihal an auditor considers
in giving their opinion on the financial slatemenls. The planning and conduct of an audit goes
beyond the limited assurance th81 an Independent examination can provide. Consequently I
&xpres$ no opinion as to whether the financial ststernenl$ wesent a 'lrue and fair, view and
my report is limited lo those specific matters sel out in tho Inde￿ndent examiner's slatemenl.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
FRINTON FREE CHURCH
Independent oxamlnerfs Statement
Since the CIO'S gross income exceeded £250.000 your examiner must be a member ofa body
listed in section 145 of the 2011 Acl. I confimi Ihal l am qualified lo undertake the examination
because l am a member of ICAEW. which is one of the listed bodies.
I have completed my examination. I confimi that no material matters have come lo my
attention in connection ￿th the examination gNing me cause to belteve that in any material
respe¢t.'
accounlirig re¢tyd$ were not kept in re$p¢¢t of tho d)anty as requwed by section 130
of the Acl,. or
the finandal Statements do not accord wllh those records: or
th• financial statgment$ do nol comply with th• applieablo roquir•m•nts conc•rning
the fomi and conlent of accounls set out in the Charities IAccounls and R6portsl
Regulations 2008 other than any requirement that the accounts give a 'lrue and lair
view which is not a matter considered as part ol an independent examinalKIn.
I have no concems and have come across rK) olher matters in connection wilh the examination
lo which attention should be drawn in Ihis reFM)rt in order lo enabl8 a proper und6rsl8nding of
the financial slalemenls lo be reached.
Plers Harrlson FCA
Scrutton Bland Limited
820 The Crescent
Colchesler Business Park
Colchesler
Essex
C04 9YQ
Dale..
ai TK)% 2oL

FRINTON FREE CHURCH
STATEMENT OF FINANCIAL ACTivrriES
YEAR ENDED 31 MARCH 2025
Unrestrfcted funds Restrlct•d
Gèneral Desl9nated Funds
Total
Funds
2024
Income from..
Oonatlons and l•gaci•s
Donations
Offerings
Income Lqx refunds
Gifts
Leqacies
Charttable actSvltl•s
Youth holiday incom8
Groups and activities income
Church goods and s8rvice5
Local outreach in¢ome
Inv•stmenl Incom•
Rents Received
Bank and building sooety inleresl
Cashback
28,279
300.543
52,004
1.700
28,279
308,613
$4,187
4,059
29,881
278,604
49,218
8,198
7.224
8,070
2,183
2.359
6.995
6,995
11,038
6,403
3,175
11.038
6.403
3.175
11,901
4,505
2,926
20,099
20,099
15.483
109
Totsl InGom•
423,350
19.607
442,957
407,945
ndltur• on:
Charltable aetlvltl•s
Groups and aclivilies cosls
Ministry
Offerings paid
Global outreaeh
Local outreach
Buildin9 maintenance
Heal, light and walor
Small plant and equipment
Insurance
Cleaninglcarelaking
Gifts
Fees and subscriptions
Caterlng
Donations
Depreciationlamortisation
Adminislralion
Independent examiner's fee
Church goods and services
Youth holiday
Compassion fund granl
9,299
156.641
624
2.773
6.487
9,923
159,414
6,487
26,287
10.458
13,724
31.465
10.792
5.091
48,401
10,080
162,027
26.287
10,458
13.724
31,465
10.792
5.091
48.401
907
19.353
24.041
3.621
2.896
58.239
3.240
2.122
168
27,583
9,397
19.908
36,340
7.972
4,136
37.964
704
18,097
24.539
1,600
12,795
65.610
3.060
1,243
19.353
24.773
3,621
4.696
S8.239
3.240
2,122
168
1.146
134
1.800
Total expendlture
428.491
1.800
10.018
440.309
443.055
10-

FRINTON FREE CHURCH
STATEMENT OF FINANCIAL ACTivrriES
YEAR ENDED 31 MARCH 2025
Unrestr+cted funds
General Designated
Restrlct•d
Funds
Total
Funds
2024
Net {expendltureVlncome before
Revaluatlons
(5.141)
{1,800)
9,589
2,648
135.1101
Galn on investment property
Revaluation
108,312
Ngt (•xp•ndltur•Vln¢¢xn•
{1.800)
9.589
2,648
73,202
Transfers befyveen lund$
N•t mov•ffl•nt¥ In funds
(5,141)
11.8001
9.589
73,202
R•¢onclllatlon of funds
Totsl funds brought forniard
95,783
613,787
2,611
712.181
638,979
Total funds carried fopward
£ 90,642 £ 611,987
£ 12,200 £ 714.829 £ 712,181
Represented by:
Tangible fixed assets
Current assets
Total liabilities
16,278
96,459
122.0951
611.987
628,265
632,961
108,659
103,180
{22.095} 123,9601
12.200
£ 90,642 £ 611.987
£ 12.200 £ 714.829 £ 712,181
See note 11 for the comparative Statement of Financial AclivTrties analysed by fund.
Conllnulng op•ratlons
All incoming resources and resources expended deriv8 from continuing aclwits'es.
Total r•cognised gains and losses
The statement of financial artivities includes all gain5 aThJ 1055es ￿nISed in the year.

FRINTON FREE CHURCH
BALANCE SHEET
AS AT 31 MARCH 2025
Noles
2025
2024
Flxed assets
Tangible assets
Investment propety
21al
21bl
103,265
525,000
107,961
525.000
628.265
632,961
Curr•nt a#s•t•
Cash al bank Current accounts
Cash in hand
Building society deposils
Sundry debtors
98,591
1,427
270
,371
85.132
2,256
270
15,522
108,659
103.180
Llabllltles
Cr•dStorn- amounts f•lllng du•
wlthln on• y•ar
Sundry creditors
Deferf¢d inc(xn•
22,095
20.560
3,400
22,095
23,960
Net current assets
86,564
79,220
Total a*s•ts l•s• curr•nt Ilabllltl•s
714,829
712,181
Total net assets
£ 714,829 £ 712,181
Th• funds of thg charity
Restricted fund$
Unr¢slrictcd funds=
Designated funds
G¢neral Gharilable fvnds
12,200
2.611
611,987
,642
613,787
95,783
Totsl ¢harity funds
£ 714,829 £ 712,181
ILL5
roved by the Trustees on .... ......... and signed on their
l - Treasurer
S Chandiwana- Secretary
12-

FRINTON FREE CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
a) The financial statements have been prepared in accordance wilh the Stsiemenl
of Recommended Pradice.. Accounting and Reporting by Chanlies preparing Iheir
accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland {FRS 1021 and the Charities Act 2011 and UK
Generally Accepted Practice as rt appl￿$ from 1 January 2019.
The financial slalomenls have been prepared to gNe a Irue and fair, view and hav8
departed from the Charities (Accounts and Reports) Regulations 2008 only lo th8
exlenl requiffjd lo provide 8 'true and fair view,. This departure has involved
following Accounting and Reporting by Charities .' Slalemenl of Recommended
Pra¢li¢e appliuble lo charitie5 preparing their acc4)unls in a¢¢ordan¢e wslh the
Flnan¢ial Reportlng Star*dard applicab￿ in Ihe UK and Republlc of Ireland IFRS
1021 (Second Edition) rather than the A¢¢ounling and Reporting by Charities..
Slalemenl of Re¢cMnmend8d Practke ?ffe¢bve from 1 Arjril 2005 which has Since
been wlhdravln.
The financial statements have been prepared under the historical ¢osl convention.
The financial slalemenls include all transact￿ns. assels and liabilities for which the
Church is responsible in Law. They do not incltsde the accounts of church groups
that owe their main affiliation lo another body, nor those thal are infomal
gatherings of church membefs.
The CIO constitutes a public benefit entity as defined by FRS 102.
The truste8$ Consider that thera are no Materi￿ uncertaintias about the CIO abllily
lo continuè as a going concem.
The financial slalements are rounded to the nearest £1 and are prepared in
sterllng.
The following principal a¢￿untIng pol￿19$ have been appl￿d.
bl The policy related lo capital expenditure and deFYe￿allOn Is stated in the notes on
fixed assets arKI investment properties.
c) Donations including aSs￿lated lax credits and legacres are recognised when the
Church is advFsed of the certain amount receivab￿.
d) Grants receivable are recognised when the Chur¢i• is advised of amounts to be
received. Grants payab￿ are recognised when the commitment is made.
•) Direct charitable expenditure wmprises costs incurred in the day lo day
maintenance of the Church's property, the costs of Ministy and Mission and
supwrting these activits'es.
13-

FRINTON FREE CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES - (continuodl
Non charitable expenditure compnses costs of administering the Church. financial
obligalions and other costs not directly connected with Evangelism.
) The income and expenditure of the various activities of the Church that hold
separate funds has been included in the financial statements. The individual
accounts for oach activity are availabb as a momorandum ac¢ount oulside the
financial slalemepls.
h) The Charitable incorporated organisation qualrfies as a small charity as defined in
the Charities SORP IFRS1021 and as such is exempl fiom preparing a Slalomenl
of C8sh Flows.
l) Thè Church makes paymènts inlo dèfined e4)ntribulKJn pensh)n schemes on behalf
of qualfying staff. The assets of the schemes are held separately Irom those of the
Church. The amount charged to the slalemenl of financial aciivilies of £11,316
12024 £10.909} r$prè6onts tho contributions payablè lor tha y•8r. Ponsion costs
are allocated lo activities in proportion lo the relaled slaffing costs incurred and are
wholly ¢harged to unrestricted fund$.
J) Reslricled funds exisl when funds are rat5ed ordonated for a specrfic purpose such
as property purchase or special appea15. All other lunds arising from activities of
the Church are unrestn'cled. however the Church has designated part of these
funds for specific purposes. The aim and uso of each d6$ignat6d fund is detailed
in the notes lo the financial slatemenls.
k) Th• Chureh i# a eharity within th• m•aning ol th• Charfti•s Aet 2011 and *# such
is a charitable incorporalgd organisalion within t1￿ meaning of Part 11, Corporation
Tax kl 2010. A￿OrdInglY thè Church is potentially exempt from taxation in r85P8Ct
ol income or gains received within calegr￿leS cov6red by Part 11, Corporation Tax
Act 2010 or Sedion 256 of the Taxabon of chargeab￿ Gain5 Act 199210 the oxlent
that such ￿n￿me vr gains are appl￿ exdusively lo its charitable purw$e$.
14-

FRINTON FREE CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES - (contlnuedl
l) Legaoes are accounted for once the church is entitjed lo the legacy. Entillement
is the eartier of the thurth being I￿tIr1ed of an impending dislribulion or the legacy
being received.
Financial instruments are classffied and accounted for. according to the substance
of the conlraelual arrangement, as either financial assets or financial liabilities-.
Short l¢fm dèbiors lffirtancial assets) are measured al Iha transaction rrfico.
Short tèrm creditors loans {financial liabilili8sl are maasured at tha
transaelion price.
Long term debtors and ￿editOrS are discwnlod. whgro required, and the
dI$￿nting adjustrnent W￿ld be material.
n) Aft•r r•vi•win9 tho onlity's forecasls and projoctions. th& Charilablo ineorporatod
organisalion has a rea$Cfflab￿ expectation that thè enlty has adequate r8sovrces
to continue in operational existence for the forèseeèble lulure. The entity Ihefefore
continues lo adopt the going ¢on¢em basis in preparing its finanaal slalemenis.
FIXED ASSETS
21a) TANGIBLE ASSETS
Flxtures,
Fr••hold prop•rty fittlng5
#nd
equlpm•nt
Oasls
No4
slgnat•d Funds-
Total
Cost
Al 1 April 2024
Disposals
75.000
63.287 128.748 267,035
(7.768) 17,7681
Al 31 March 2025
75,000
63,287 120.980 259,267
Depreclatlon
Al 1 April 2024
Charge lor the y88r
Depreuation on
ljsposals
27.000
900
22.500 109.574 159,074
900
2,896
4.696
(7,768} {7.768)
At 31 March 2025
27.900
23.400
104,702 156.002
Net book values
Al 31 March 2025
£ 47.100 £ 39.887 £16.278 £ 103,265
Al 31 March 2024
£ 48,000 £ 40.787 £ 19.174 £ 107.961
15-

FRINTON FREE CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
21a) TANGIBLE ASSETS- (continu¢dl
All fixed assets are for use in pursuing the charilablo objectives of the Church.
Up lo 1999, the policy ol the Church had been lo write off capital expenditure as incurred.
To comply with Ihe SORP the Churth has now capilalis¢d. at cost, major oxponditure on
property since 1994 and -i fixtures, fittings and equipmènt from 2000. on the basis of cost
over £3.500.
Amortisation is provided over 50 years on the value of Ihe buildings comprised in freehold
propety stsrting in the year of purchase.
Depreciation is FKovided al 10% per annum on cost of fixtures. fith'ngs and equipment to
write assets off over 10 years.
The Church first acquired propety in Fnnton on Sea in 1899. Up lo 1993 the costs of
acquisitions wefe £2.471. but there is M record of the costs of buildings erecled on land
owned by th6 Church.
The insured values ol the freehold woperty owned by tho Church. induding tho investment
properties, was £8,103,684 during the year (including the in$uran¢e of propety capiialised
at cost £75.000).
The flat alx)ve No 4 is Currently being let and generating rental income, this is the long
lemi intention ol the ¢hur¢h and on that basis was redassified as an Investment Propety
in 2024 and the fair value of the rented part ol the building is included within Investment
Properties.
The froehold property of the Chuf¢h Is regl¥lered In Ihe name of the Bapllsl Vnlon
Corporation Ltd a5 Cuslc*Jian Trustee.
The condition of the fixed assets owned by the Church is kept consianlly under review by
the Trustees.
21b) INVESTMENT PROPERnES
No.4 Flat Wlttonwood
Road
Total
Valuatlon
At l April 2024
150,000
375,000
525,000
At 31 March 2025
£ 150,000
£ 375,000
£525,000
The investment properties are carried at fair value, this has been delemined by an
internal valualton. No depreciation is provided, in Ihe opinK)n of the Iruslees, this is
necessary in order to 9Ne a true and fair view of the financial position of the charity.
Ch8ngOS to fair valuo ara rocognisod on tho Stat•menl of Financial Activiti•s.
16-

FRINTON FREE CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
DEBTORS
2025
2024
Incom8 tax refvnd
Other deblors
6.121
2,250
9,966
5,556
£ 8,371
£ 15,522
4 CURRENT LIABILITIES
2025
2024
Accruals
Social security
Trade cr8dilors
The Light College
17.242
4.626
227
15,760
3.456
1,344
£ 22,095
£ 20,560
5 RESTRICTED FUNDS
B•lanc•
Non upltsl Tr•n¥fer
Incoming re$ource$
betW8on
01.04.24 r•$OUr¢￿ •xpend•d
fund•
8•lanc•
31.03.25
Men's Ministry
Youth Holiday
Meals Matter
Compassion fund
Other funds
Thè Light College
Walk Though the Bib
8eacon House
645
624
21
8,613
1,000
2,277
289
8.613
1,116
513
337
4.432
77
1,017
1,867
3.601
125
1,017
1.867
3.601
£2.611
£ 19.607
£ 10,018
£ 12,200
The Men's Ministry fund relates to grfts receNed lo fund Y￿rk in this area. The Youth Holiday
fund relates lo gifts received to help lund our young people's weekend away. The Meals Maller
fund relates lo gifts received lo provide meals for those slruggling wlh the cost of living crisis.
The Compassion fund relates lo gifts received to help Ihose who are struggling. Other reslricled
funds relate lo amounts received and expended during the year together wrth small funds with
a closing balance of £400 or less.
17-

FRINTON FREE CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
6 UNRESTRICTEO FUNDS
Balanc•
Movernent in funds
ot
Incomlng Exp•ndltur•. Transl•rs
01.0424 rasourcès IgaSnslllossos
Balance
at
31.03.25
G•n•ral charitsbl•
funds
95.783
423.350
428.491
90.642
Deslgnated funds:
Propety
Trusl
No 4 F18t
Wittonwood Road
48.000
40.787
150,000
375,000
47.100
39.887
150.000
375.000
£ 709.570 £ 423.350 £ 430.291
£- £ 702,629
Tho PrO￿ty and Trusl Fund$ have t*en designated to represent the amounts hold in
fixed as5el$ in respect ol the property in Connaught Avenue, Frinton on Sea, used for
Church purpose$. The Wrttonwood Road and No 4 have been designated to represent the
amounts held in financial assets in respect of the propety in Wittonwood Road and the
No. 4 flat.
18-

FRINTON FREE CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
7 STAFF COSTS
During the year the Church employed one Minister. one associate minister. one operations
manager, one part-lime youth pastor, one children and schools worker, one part-timg
church centre manager. one ￿Tson part4lme on administration dutses and two part-lime
cleaners.
None earned in excess of £60.000 during the yew.
2025
2024
Gro￿ •mploym*nt ¢o•lJ
Employor's National Insurance costs
Pension provision
191,948
15,940
11,316
184.718
14.618
10.909
Totsl employment costs
£ 219.204 £ 210.245
Tho aggr¢galo remuneration of key management personnel was:
2025
2024
Gross employment costs
Employer's National Insurance costs
Pension provision
100,515
10.105
8.327
102,938
10,335
8.550
Tolal employment costs
£ 118.947 £ 121,823
19-

FRINTON FREE CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
8 PENSION COSTS
The Church is a parb"cipating employer in the Baptist Pension Scheme I'the Scheme"),
which is a separale legal entity administered by the Pension Trustee (Baptist Pension
Trusl Limil¢dl- The Scheme. prevbously known as the Baptssl Ministers, Pension Fund,
started in 1925. Al Ihe beginning of the financial year. the scheme comprised of a defined
benefit scheme which was closed lo future accnjal of defined benefits on 31 December
2011 and a deflned conirlbuiion pkin whlch was opened In January 2012. The assets of
the Scheme are hekl separatety Ir¢xn those of the Employer and the other participating
employers.
For the current financial year, the pension pfovision for members of the Scheme is being
made Ihrough the Oefined contribub.on IOC) Plan. In general, members pay 8Yty of their
PenS￿nable Income and empbyers pay 6% of members. Pensionable Ineoma into
individual perbsion accounts, whith are operaled and mana9ed on behalf of the Pension
Trustee by Broadstone Corporale Benefits Lld. In addition. the employer pays a further
40A of P•nsionabla In¢om• to ¢ov•r Dgath in S•rvic• Bonofits, administration eosts, and
an associated insurance policy whi¢h provides in¢ome prolection for Scheme members If
Ihey are unable to work due to bng4erni incapacity. This income proleclty)n policy has
beèn insured by the 8aplist Union of Greal Brilain with Aviva Limited. Furthermore
members of the 8asic Section pay reduced conlribulions 015 % of Pensionable Income,
and their empbyors also pay a total of 5%.
In O¢tober 2024, the in$Lirance company Just Group completed a buy out of the Ikgbililies
of the ¢losed defined benefrt schwne. From that dale any remaining liability of the
participalinq Scheme members lo a defined benefit scheme ceased and Ihe £1 per month
deficit contribution5 payable be Ihe participating employers which were agreed in tho
recovery plan approved in August 2022 also ceased from that dale. Administration of the
closed defined scheme transferred from the pension trustees to Just Group from that dale.
The Minister and some members of ￿ church staff are eligible lo join the Scheme.
Seelion 28.11A of FRS 102 requI￿S agreed d¢fi¢it re¢overy payments to be recognised
as a liability- The present value of the agreed deficil contributions wefe immaterial al the
beginning of the financial year and were fully extinguished once the buy out was cOmp￿ted
by Just Group in October 2024.
20-

FRINTON FREE CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
9 CONTROLLING PARTY
The Trustees. as a body control the chanty.
10 RELATED PARTY TRANSACTIONS
I significant expenditure is only authorised upon receipt of at least Iwo quotations.
Transactions. Including Ihe reimbursement ol expenses, were not material during the year.
Steve Bell is a TnJslee and the owner of corn8￿10ne Constructbon. During the year.
Frinlon Free Church acquired services from C(Knerslone Construction amounting lo
£2,37412024'. £2,797) on an arnis length basis.
Tho Iwels of r•nuneration are sel by the Trustees.
The following Trustees have be¢n paid remuneration a$ a result of their employment with
Ihe Church for roles olher Ihan as a Trustetr..
Employ•r'
natlonal Penslon
Insuran¢• provlslon
Gross
Rev M Massey IMini51ry1
Rev S Bales
(Ministry)
37,485
35.280
3.918
3.613
3.749
3.528
Other than noted above. there were no further related party transactions.
21

FRINTON FREE CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
11 STATEMEfrif OF FINANCIAL ACTNITIES
YEAR ENDED 31 MARCH 2024
Unr•strlct•d lunds Restrlcted
G•n•ro1 D•signat•d Fund•
Total
Fund•
Inc+Jme fr
Donatlons and l•gaci•s
363.793
9,332
373,125
Oth•r trading activiti•s
19.332
19.332
Inv•¥tm•nt Inc¢bm•
15.488
15,488
Tot•1 In¢om•
398,613
9.332
407,945
Ch•rlt•bl• •¢tlvltl•s
424,401
1,800
16.8S4
443,055
Total eX￿ndIt￿r•
424.401
1.800
16.854
443,055
-22-

FRINTON FREE CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
11 sTATEmETr￿ OF FINANCIAL ACTNMES {Contlnued)
YEAR ENDED 31 MARCH 2024
Unrestrict￿ ￿ndS RoStrlct•d
G•n•ral Designat•d Funds
Total
Funds
Net In¢ornol{exyndltur•) befor•
rovaluatlons
{25.7881 (1,800)
17.5221 135,110)
Gain on investrnenl propety
Revaluation
108,312
108.312
N•1 l•xp•ndltur•ylncom•
(25.7881
106.512
17.5221
73,20Z
Translers befyyeen funds
N•t mov•ment* In fvnd•
(25.788)
106.512
17,522)
73,202
Reconclllallon of funds
Total funds brought forward
121,571
SOY 275
10.133
638.979
Total lund$ carried forward
£ 95.783 £ 613.787
£ 2,611 £ 712,181
Represenl¢d by:
Tangible fixed assets
Current assets
Total liabilities
19,174
100.569
123.960)
613.787
632,961
103,180
123,960)
2,611
£ 95.783 £ 613.787
£ 2.611 £ 712,181
-23-