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2025-03-31-accounts

Eastney Evangelical Church

Report and Accounts Year ended 31 March 2025

EASTNEY EVANGELICAL CHURCH

LEGAL AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 MARCH 2025

ADDRESS FOR CORRESPONDENCE Eastney Evangelical Church 21 Eastney Road Southsea PO4 9JA GOVERNING DOCUMENT CIO dated March 2021 CHARITY REGISTRATION NUMBER 1193860 TRUSTEES RESPONSIBLE FOR Elizabeth Ogundele MANAGING THE CHARITY Gillian Rees Christopher Thomas Matthew Licence Aiyampillai Thevapirabakaran (appointed May 2025)

BANKERS CAF Bank Ltd. INDEPENDENT EXAMINER Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

Page 1 Legal and Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Pages 7-8 Notes to the Accounts

Page 1

EASTNEY EVANGELICAL CHURCH

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 March 2025.

Objects of the charity

The charity, which is a church, is governed by a constitution and is constituted as a Charitable Incorporated Organisation. The charity's principal objects, as set out in its governing document, are:

(1) the advancement of the Christian faith in accordance with the Basis of Faith primarily but not exclusively within Eastney and the surrounding neighbourhood; and

(2) such other charitable purposes as shall, in the opinion of the charity Trustees, put into practice the Christian faith in accordance with the Basis of Faith, including but not limited to: the prevention and relief of need, hardship and sickness; the advancement of education; and the provision of facilities in the interests of social welfare.

Review of the charity's main activities and achievements

Overview. Trustees of the church were Pastor Chris Thomas (Elder), and Miss Gill Rees, Mrs Elizabeth Ogundele and Mr Matt Licence (Deacons). In last year’s TAR, we noted that “very few attendees make the needful transition into church membership of any sort”. It is encouraging to report that the membership has increased by 4 to 30 Full Members, and by 1 to 5 Associate Members. The period also saw an overall increase in those attending worship, including much-valued friends from Africa and India.

Church activities are summarised below:

· Word ministry saw the conclusion of a series in Jeremiah and the start of another in Mark’s Gospel. We also observed the Christian calendar as well as significant national and other events.

· We have introduced a monthly evangelistic ‘Welcome Sunday’ with a simplified, shortened format where children remain in the main service throughout. This often coincides with a church lunch, which proves very popular.

· Explorers (Sunday school for 4-10s) has been blessed with a consistent 6-7 children each week: Summer holidays also saw the simplified ‘Summer kids’ programme run. Both ministries are made possible by the imaginative efforts of a core of dedicated teachers and young helpers.

· As we have continued to seek to be a ‘Church for the Community’, the “Eastney Roundabout Coffee Pot” has completed its third year. It remains well attended, providing company, a safe space, and the opportunity for visitors to talk about things that are important to them.

· The life and outreach of the church has continued in TeenScene, Women’s Fellowship, D Groups, Messy Church, Home Outreach, Prayer Pulse, Sparks and Fusion as before, giving a rounded and full church program. At Christmas, we took worship into local residential homes.

· In mid-June, we marked the 106[th] year of worship on this site since our predecessor ‘Eastney Gospel Mission’ began in 1918.

· We have been blessed by visits and deputation from some of our Mission Partners, and other Christian workers. It was also a joy to again join with Cornerstone Evangelical Church to share Christmas and New Year worship together.

· Our links and fellowship with Mission Partners across the UK and the world have continued. The local and national ministry and leadership provided by the Fellowship of Independent Evangelical Churches (FIEC), to which the church remains in committed membership, has been most helpful. The Pastor and his wife attended the FIEC Leaders’ Conference in November, and he is active in the local FIEC fraternal.

· The Pastor also attends the One Body fellowship of Portsmouth churches. He remains a member of Portsmouth SACRE.

· As we look to the future, we have been encouraged by a rejuvenation of the attendees and membership, and closed the year by encouraging members to seek new Deacons from the wider and younger demographic available in the Membership.

· We have also continued to make known our need for an Assistant Pastor to rejuvenate the leadership, and to provide for a future Pastor. One young couple visited us from the Midlands, and we followed up 2 other possible candidates who had been referred to us, but at year end, we still wait to see how the Lord may make this provision.

Page 2

The church accounts have shown an end of year balance of just under £69,000, an overall increase of around £4,000 of available funds for which we thank the Lord; it is also a testimony to the faithful sacrificial giving of so many. This is well above the reserve level of £20,000, which was recently reviewed and reaffirmed by Trustees. Susan Licence has been Church Bookkeeper.

The church has known the Lord’s help and blessing in a remarkable way over the past 12 months, but the spiritual and social needs of local people and across the globe have continued to touch our hearts. Several restricted funds have been active to meet those needs. In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Reserves policy

The reserve level has been kept at £20,000 after the annual reappraisal of the Reserves Policy. Trustees determined that the charity should aim to hold unrestricted cash of no less than £20,000 so that the charity could continue to operate should income and/or expenditure vary adversely. At the year end, the charity held unrestricted funds of £66,800; well above the Reserves Policy level.

Governance

Responsibility for setting policy and for making operating decisions rests with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by a majority vote of the Church Members’ Meeting. We have adopted a Social Media Policy and Risk Management policies. Safeguarding policies have been reviewed, and procedures diligently carried out as necessary.

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.

Approval

This report was approved by the trustees and signed on their behalf by:

Chris Thomas

_____ Chris Thomas (Jul 24, 2025 14:06:32 GMT+1) Chris Thomas Jul 24, 2025 Date:___

Page 3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

EASTNEY EVANGELICAL CHURCH

I report to the trustees on my examination of the accounts of Eastney Evangelical Church ('the charity') for the year ended 31 March 2025 on pages 5 to 8 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: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  1. 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.

J Young (Aug 27, 2025 13:12:06 GMT+1)J Young

Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Aug 27, 2025

Page 4

EASTNEY EVANGELICAL CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Income receipts
Donations
Gift aid receipts
Rental Income
Hall Hire
Interest
Total receipts
Payments
2
3
Total payments
Transfers between funds
5
Net movement in funds
Cash funds as at last year end
Cash funds at this year end
A
Net
of
receipts
/
(payments)
before
transfers
Payments
in
relation
to
charitable
activities undertaken directly
Grants
paid
in
relation
to
charitable
activities undertaken by others
General
Designated
Funds
Funds
£
£
64,747
99
10,655
-
12,569
-
1,200
-
1,632
-
90,804
99
66,866
76
20,150
-
87,016
76
3,788
23
(150)
-
3,639
23
63,153
-
66,792
23
Unrestricted Funds
Restricted
Funds
£
1,845
-
-
-
-
1,845
319
1,352
1,670
175
150
324
1,837
2,161
Total
2025
£
66,691
10,655
12,569
1,200
1,632
92,749
67,260
21,502
88,762
3,987
-
3,987
64,990
68,977
Total
2024
£
General
Funds
£
64,747
10,655
12,569
1,200
1,632
90,804
66,866
20,150
87,016
3,788
(150)
3,639
63,153
66,792
56,448
9,371
12,685
1,543
1,437
81,483
67,216
14,736
81,952
(470)
-
(470)
65,460
64,990

The notes on pages 7-8 form part of these accounts.

Page 5

EASTNEY EVANGELICAL CHURCH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 31 MARCH 2025

A
Cash funds
Cash at bank with immediate access
Notice deposits
B
Other monetary assets
Gift aid due to charity
Other debtors
Prepaid church insurance
Prepaid water bill
C
Liabilities
Falling due within one year:
Taxes due
Independent examination fee
Missionary Fund
D
Assets retained for charity's own use
Freehold property - church
Freehold property - manse
Contents and equipment
General
Designated
funds
funds
£
£
910
23
65,882
-
66,792
23
11,578
-
1,351
-
1,898
-
228
-
15,054
-
938
-
930
-
-
-
1,868
-
Unrestricted Funds
Restricted
funds
£
543
1,618
2,161
-
-
-
-
-
-
-
-
-
Total
2025
£
1,476
67,500
68,976
11,578
1,351
1,898
228
15,054
938
930
-
1,868
Value
2025
£
855,241
498,699
34,205
1,388,145
Total
2024
£
6,614
58,375
64,990
10,655
270
1,856
-
12,781
969
900
3,750
5,619
Value
2024
£
721,327
390,256
25,671
1,137,254

Insurance values have been used for the freehold properties as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values. Estimated replacement value has been used for contents and equipment.

E Guarantees and secured debts

The charity has not given any guarantees and has not provided its assets as security for any liabilities.

The accounts were approved by the trustees and signed on their behalf

by Chris Thomas date Jul 24, 2025 _____Chris Thomas Chris Thomas (Jul 24, 2025 14:06:32 GMT+1) _____

The notes on pages 7-8 form part of these accounts.

Page 6

EASTNEY EVANGELICAL CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 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.

Notes
2
Payments in relation to charitable activities undertaken directly
Employment costs
4
Utilities
Insurance
Administration and support services
Ministry and outreach activities
Building maintenance and equipment
Work among the young
Governance and legal fees
Support Fund
Other costs
3
Grants and gifts paid to others
Organisations:
OMF
4
STEP(UK)
Grace Church, Brighton
Barnabas Fund
Open Doors
Organisations < £1,000
Individuals
Unrestrict Designated
funds
£
-
-
-
-
-
-
76
-
-
-
76
-
-
-
-
-
-
-
-
ed Funds
Restricted
Funds
£
-
-
-
-
73
-
168
-
77
-
319
-
200
-
-
-
1,152
-
1,352
Total
2025
£
44,309
6,292
2,571
4,804
3,095
3,841
875
1,397
77
-
67,260
5,000
5,200
5,000
400
400
1,752
3,750
21,502
Total
2024
£
General
funds
£
44,309
6,292
2,571
4,804
3,022
3,841
630
1,397
-
-
66,866
5,000
5,000
5,000
400
400
600
3,750
20,150
43,395
6,066
2,546
4,419
2,039
7,066
680
870
99
35
67,216
2,750
2,850
2,750
840
-
1,849
3,698
14,736

4 Transactions with related parties

Chris Thomas served as church leader and was paid £43,798 [2024: £42,939] for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document.

The brother and sister-in-law of trustee Chris Thomas were paid a total of £5,000 [2024: £2,750], through OMF, in their role as missionaries. These payments are authorised by the charity's governing document.

The spouse of trustee Matt Licence served as church bookkeeper and was paid a total of £1,803 [2024: £1,882]. These payments are authorised by the charity's governing document.

Page 7

vement of funds
General funds
Designated funds
Fusion subs
Restricted funds
Church Restricted
Future Ministry Fund
Fusion Subs (Last Year)
Special appeals
Support Fund
Total funds
Opening
balance
£
63,153
63,153
-
Receipts
£
90,804
90,804
99
Payments
£
(87,016)
(87,016)
(76)
Transfers
£
(150)
(150)
-
Closing
balance
£
66,792
66,792
23
- 99 (76) - 23
-
1,518
24
-
295
711
100
-
884
150
(547)
-
(24)
(1,022)
(77)
12
-
-
138
-
176
1,618
-
-
368
1,837 1,845 (1,670) 150 2,161
64,990 92,749 (88,762) -
68,977

5 Movement of funds

The Church Restricted fund is for income and expenditure that was given for the use within church activities. The Future Ministry Fund is to provide funding for the church in pursuit of its ministry in the future.

The Fusion Subs fund contains donations given by those who attend Fusion youth club, and thus any money taken is used for expenses from that club.

Special appeals are money taken to charities or individuals as love gifts, Harvest or Christmas appeals, or donations to charities made through church offerings. The Support Fund is used to help those in difficult circumstances.

Page 8