COMPANY REGisfRATlOlI t4UMBEIt CE029547 CHARIry REGISTrATKXI NUMBER: 1199453 White River Community Church CIO Unaudited Flnanclal Ststements 31 December 2025 LLS LEY PARTNERS Chartered ac(x)untsnts St Denys H￿se 22 East Hill St Austell Cornwall PL25 4TR White Rlver Communlty Church CIO Financlal Stat•m•nts Y•ar ended 31 DKwnl>or 2025 Pag• Trustses, annual report (Inc￿Cratkng Ihe dlrecaots rewrt) Independent examiners report tr) the trustees ststement of financial acalVrt￿ (Indudty IrKJ)rne ar#J expenditure ac￿unt) Stateff*nt of financial positlon Note8 kn the finanoal s1atarn White Rlver Communlty Church CIO Trustees. Annual Rewi (In￿rpOratI￿ th• Dlrnctots R•port) Year ended 31 Decefflbor 2025 Th8 trus*ae8. *lw) w• alxi ts dlrfftr)rs kr I￿. PTes•nt thdr reFKKt and tho R•f•r•n￿ and admlnl•tr•Uv• d￿•11¥ Prfnelwl offlc• r•ol￿W•d Rfv•rCOn￿rIty Chu Wo¥E HWI PL25 5 Mr Nipl Cox pa￿ Va Fr•tht T￿ Irusteu *tK> i•rv•d durfrvj the yoar **rn.' Nyel Cox Loonard NAplln K8vln Prlnlloo Anna Freight E8thw Bak st•v• Sprlrvj Wl8 8lr*y P*ln•rn LLP Sl Dony8 HcrtMO 22 E¥8t Hll St Austdi PL254TR The Chwch CIO. Ct•ly 11994S3 . wa• •8lAtAl8h•d on 24 Jur￿ 2022 fr(h)) an InteOK)n of IKAh S(yJlh Coast Cttu￿h- &>rnpory No. 05441108- and St Austdi Baptist Churth. As a frwnt*f ol ihe Ba0￿1 Unam of Brilain and the &xrth Woot Baptsl Ass¢Jdakn, tho churth Subs￿1)*8 kn th8 88ptsI tl•J8rakn d Prfnc¥e. Whits Rlver C¢yrffiunlty Church CIO Trust•￿. Annual R•pwt (bKOrpO￿rwj Dlr•dorfs R•port) (u4 Year •nd•d 31 D•c•mb•r 2025 princirAe8 crf the 88ptst dfrrKrtth. The d4rth wthrtakas thè aclfvhl88 In pur8LII of Ils ¢h*ltsble o¥eL*¥e8'. . Spgdnc acl¥lll88 ahrnd att￿ I￿￿J110￿ and d1$d￿￿P ovants and regulor acl¢th for the bemfft ofclyrfftirdty nwmb•r8. . Th• of • l•bW. mwnbw¥ cd tr• cunrrwtly •n Owry￿nIty to ofiloy • tlm• of S(￿•1￿4n9 7Alth cthern 0￿rA vwi8ty d u8ft* . A(thIUw In partn•rBhlp (thr kn I￿ Boptsl Urkn. as thr In St . T￿ hlrfng al tt8 fadlttlw to •xtwrd pwU•8 frx m•￿[r￿ • ogwd In 2tr22. at mwnts￿. 8t •nd S¢￿th 2022, under tti• namè of Rlw Comftwrdty For ￿rIOd uThJw ro¥rf￿, the frKJJ8 ha8 bmn Inl•gr•kn d n•¥ of • fry •￿In￿bI• gr￿th of churth aNJ ts a(M•8. IWB PO￿1, h&hllghtlng tho rwj to Lwlld ¢apwclty Irlo 8thrdn4•trkn •y•knw. pukwal cwe, WKI tsjlldlw f￿110￿1. Th• r•p•ir¥ ofd•mp d•m•g• •1 lh• mawi •ntr•nc• •nd t￿ r•fwbknhffont d b•threffi• In C¢)m•rsk)no loll vmre complotsd d￿n9 the urthr mlw. M tMI anlklpAt•J r•*•m•nt ol tho outdaled bollgr 8y8tom. Tho F•mlly Cth supptyl rw arxl T1￿￿)￿y• fty PJTwts and Ih•k thlklnjn h 8e•n Incr•as•d numborn brt attornkn. and ryandch1dr￿ on W•dnMtsys. The Ark CLth Shop conunues tr) play wt knfv¥x&nl rolg In the chwch's tyJtr•ach Kll¥lUo• In the c¥Jmmunlty. Whllst fin￿￿91 perfomwc? of ts Cdloe Slk)p 8MYwJ ? dgdkne 89gln¥t Intsonl to etyor r•1•1￿1 dlTtt4 aXi￿lIUrty. Hall the week. the largest bekng Ihe C￿n￿t Table. 8 Wgkxym fr Whlte Rlver Conwnunlty Churth CIO Flnfdbcl•l v• dBcrea8ed ￿kdhty the fv porlod. thi8 ex(*Mlod a 8ignfflrant offwlrwJ ttrW8nl8 tho Lxxl of tho bdlw. Haw the trAal wa8 raLqthl ty tN8 spxlol off•rfTrJ. t*lth tr• otheA haff ￿￿10d from ace lo appolnt a F8dlitt88 a llmit8&h￿. f￿•￿t￿lM Th• apP￿ntrn•nl of now P88trnl Car• C *wJnfflcanty incrn880 th capfjdty of the exi•trng buldiry. Th• tnJ•tee8 wll alt￿ tr￿0 Iwthr8 t•forn pr•wtitryJ them to th rI￿rch m•mber•hip for a d•ctyKn. lh• smaN (aMn￿nI•S ex•ny1￿. Th• Iru8t•é¥ Annu•l r•port apwry•d cn . . .... .. ....... .. .... trUJtO￿ by.. Mr NW Cox Ke¥iD Prfn Whlte Rfver Conwnunity Church CIO Indopondent Examlnorfs R•port to tho Trust￿ of Whll• Rlvor Crynmunlty Church CIO Year •nd•d 31 D•caffl￿r 2025 Church CIO charity) tr the yow endul 31 2025. A8 tho trustee8 crf th8 (¥Mnpwry larvj *80 18 for th& wrrth8s ￿ company law) y￿j are spNoible for Ihe Frfop0rat￿ (rf tho frfwKial ¥tatemw)ts in a(xy)rdarth wth the rnquiroments of the c(￿panIeS Act 2006 2(￿ W. H￿Ing s•1bsfi￿I th•t oftho comparhy •ro rwAr•d tr) b8 •Kat•J L￿d￿r 16 of th8 2(YAI *£t and are ellgkye ft* Indepwthil examin￿lOn. I I8￿)rt in r8gp8LI d my axamlnatlon of Ihg cbar*y'8 accojnts as carrled ￿1 undw 145 Charitio# Act 2011 {Ih6 2011 Arf). In caryrvj OLrt rny ax8min8lKm I havg folky*wl th• ty lh• Ccffinthkn uThJ8r ion 145(5Xbl of thè 2011 A *A4th th8 èxamlnakn gfvlrwJ rm cèLo• b bell•v•: fflmndal •tal•ffthts do rd accc￿ th(￿ v•wds: lh• flnarKlal 8t•lfth￿ do cryi* *ilh th• 8(%thrthg r•whm•rts 398 01 21￿8 Act othèr than any wiw8mont that tho &xxJnts ￿ o and f•lrf whlth l• rK>¢ a m•ttgr wn8id•Md M bxrt of •xamlngUw: naFdas ol th8 Statsmant of R•c4]mmond￿J Prth for ac£thntlrYd •r•J r•porbn9 ty d)8ritio8 8pplk*tAo to cttwltfi# Fnp8rty aru￿nIS in K£¥yd•r￿ lh• Flnw¢lg1 Report￿ st￿￿81d aFPIlrA￿ In tho Ll(8fKI Rwblk d Ir*•nd {FRS 102). I hav• no LYJnrATh end ho￿ (xffi• atyo8• In T*lth th• 8￿mInAll0n to whlch att•ntk)n ghould b• drv•m In reF￿rt In ord•r to •rth a prow uNl•rntsndlng (rf the acco￿1# to bo reathod. 118 811￿ Partn•rn LLP Indopendent Ex8mln8r St 08ry6 22 E38t Hlll St Au8toll Comwall F125 4TR Whfte Rlver Communlty Church Statorn•nt of F5nanclal Actlvtt (Includlng Incom• and exwMlltw• account) Yur •nd•d 31 Dacwnb•r 2025 UrnB8trl¢a•d fimd8 T•X•l fwKl• Tot01 funds Donat*)ns ar￿ Iyo85 Ch￿￿ble acmes 1e6.856 166.856 160,713 41,771 Totsl Incon Z>1.446 201.446 202.484 Ex￿[￿JItur? on rnisirvJ fvndb.. CoBts of rnl#lng •MI1•gX Tatsl •xpndllurn 169,995 169,995 150.201 169.995 169,995 150,201 31,451 31.451 52.283 R•co￿lI10￿0n Tolal fvnd8 bwht fr￿￿4 95.rn 43,489 127.223 95,T12 127,223 Th• s18l•m•nt ol finandal Indth 91 4rKI l(*••J In tr• I ￿n￿me and dorfvo from cJ)ntMiuirwJ &*vilio8. White Rlver Community Church CIO S1atWn￿ of Flnanclal Po•lllon 31 De¢w￿b•r 2025 2tr24 T8r#Jlbl6 flx•d 88uts 11 96,314 5.640 Dgblors Cash •1 barl( in hand 12 7,265 25.480 10,306 81.730 32,745 Crndknrn: amoun¢• f•lUng du• Thlthln •n• 13 ,132 127.223 127223 Fund• atth• ¢h•rlty Unre8trlcttAI fvn 127.223 127.223 95.772 14 95,T72 For the y&ar •ndlro 31 DKwnbw 2025 ¥M •nthl•d •x•mrkn from •Jdll und•r ￿11( 477 Olthe Componb•s kt 2(￿ relalbng to 0)mp￿108. Tho momb•r• ho￿ not re0J￿1 th• ccywry kn otthln of b flnAndAI Jlatom•nth for th• y•w In qw•tkn kn ac¥¥Mkn T*lth 476: c¢xnpgnl•s •uWt to t￿ wn•l cdmpkn*' rn*no. al￿ are *ned on beh8Y oftho bcarf ty. Mr NWI Cox White Rlver Communlty Church CIO Year •ndod 31 D•cwnbw 2W25 The thw6ty a publt Muty and a lknlknj ty W￿D￿•. reg18tsred In England and Walgs a rwjiqte￿l charity in arxl W818s. Thg addr￿ of Iho rtry8tsrod is Vlhitè Riw Ccffiftwnity Chu￿. Wesl Hll. St Austdl, Cornwall, PL25 S￿. Unmed 1fjThJd￿. Thwe flnancLql •laknmO￿ hth• bMn c•xnF4Lenca *llh FRS 102, Tho FIn￿cIal Re￿rtIng SlaNJard applkoblg In ts UK and tho RgwNlc of Iro18r¥Y. ts Stalemenl of Recommond&l PrxlSts app1￿*blo b charlU•8 prewlry thalr ￿￿Unts in accordancè wllh the Financlal Standard apF4IGatAe in lh8 UK and RopuNic d IrdaThJ IFRS 102) (Churitlos SORP (FRS 102)) Cryonlo• 2C(ffj. AC¢o￿tINg pollcl•• Th• flnan(xd 8tst•Th￿ h•%• th• hknt(xlc41 colt t)Ml•, as mLKllfiod by th• valuo or •ypth1ittn. Th• flwLg81 statonwts ¥thth kn th• frJnClon￿ oflhe •n￿ty. eone•m Thor• w• no mat•rt•l abwt th• +&) The ondty 8atL8fi85 lh• ¢xtt*io of 8B d•ffned In FRS 102. Ib Ilnlndal stalem•n18 •r• (x￿1￿k1ated ints) lh• fin•Tha￿ 8l0twn￿ts of l•nlw n•me of grcw Ilnanciol •latemonts} bo obtsineA1 lrnm lffitsr d￿8111. AJ •Lfvantag8 boon laken ol the folk￿kn9 dl6dowro wa4abl• undef parngrnsth 1.12 01 FRS 101. 181 No eash tlow stat￿nant hos prnwtod fr* tho c4)mpary. Ibl Oi8¢*urts in re¥￿ offinwKl8b lrfrum•nts ha￿ rnl bgon w•o•nknJ. Whits River Communlty Church CIO Notss to th• Financlal St•t•m•th Y•ar •nd•d 31 D•cwnb•r 2025 Twir•J to mak&1￿1￿, 08Imat•s ar¥J 8s8umptsorn raj￿1 tho carying Val￿ of assets and IlabilM￿ that are not reathty appgrnnt (thor 8(Krn. TP* èBllmats8 and undgtying e8tlmat8s are recy1S￿ pgrbd In Ihg aslimats i8 re￿8d If th• r8vi8 aff•ct8 ordy that wrbd, ry In th• permyj of th• aThJ lthrn ￿￿18 rf tho rnbry8lon affect8 the curr•nt and fu￿18 In the ol Ihe tr￿￿88. no a88unWMs conc*mlng lh• frjbjrn c* 81lim•ti￿ un(xrtalnty affKUn9 8888ts and MablM68 at tho b81•n￿ *he•l dalo arn Mk•ly k) rwult th 8 mat&rtal #dw8lm8nt to th* rxry*tyi 8ffl￿nts In tho naKI 1lnwK￿l yow. R68tr1ctthl fuThJ8 c•n thy b• uwl fty ro8bkW ¥ffl¢h￿ tm objects of the thwlty. Re6trlctlon• 7*h•n •ptrA*l by fund• ar• rn18•d for parU0￿•T r88trkted purpwM. Furttror Im￿1￿41￿c￿ of tl* n*JJm wrpo•• fiwKI kn IKathJ In tho n(kn• to tho I￿11 ilcm to the charlty 8r•l arnount wi bg rglw nwurnd. Thè fol(Mlng 8poc41k pdlcb8 Irthm• Irom d￿ated IB n￿r￿) at th• fjlr of the gwJ8 Unl￿ thy4 s* ifforactkal kn mu8LYe relLqWy, In t*Nth w tho valug IB dor1¥￿1 In)m ihe c￿1 to th8 dorv or Iho esllmal•d r•sol• v•Kw. tkxwt•J and sorW￿ are recog￿8•1 In tho the contrlbubM ofgoneral vdunlews. IrM>)me frLvn cwrtvxts for the suth d lor￿ l¥ rwlwj ￿ Iho d8llvery ol the ¢￿tract￿l 8•p•lce. Thls is da88thed as urrnstrlth￿ funds Unl￿ Ihern is a contraclu81 rnment for I to be spent on ¥ &xKpo•• •rKI rattNnod Ifunyrt In whlth ca It may bg rog8rd￿l as rB5triL*d. Whfte River Communlty Church CIO Y•v •nd•d 31 D•c•m1￿r 2f25 Expenthluro * recogn18ed an accnJ81s bA8L8 a8 a [r￿1r0d. EX￿¢Ure i￿￿d•S 8ny VAT whSch c4nnot bo W rK¥mr•d. Is cl8¥81￿ uThJgr I￿J1￿¥ of tho fytstem8nl ol expw#Jlure on rwsing fuNJs indudes th• o]sts of all fi#￿AlBIry a(Me•. •￿ts, i¥ithgs that fvrlhw fa tharllai48 ￿rn8 kn th• bon8fft al MB benefid￿￿8. lThJuthng UK>8 port (rf ts exp￿dI￿n atrm'bulBbkn to 8 activty arn directy to that aL*lvity. Shar•d costs are apptsrtkn￿d Lea88 payments are reuNJnltod as ￿ •XFW*O ovar ts10880 tonn on a strath14kn8 b￿lts. Th• aggreg81• bon•fft of loaee IncentrI￿ 18 •• 8 red￿1￿￿ lo exp•nya ovar tho 18 t•rm, on 8 •tr*ht41r• T•nglbl• ••••ts T*ngibl• •J•ots am Ir￿￿1￿ r•¢¢yrlfjd al (XWL •latsd al 109• any ac£umulatod derncialbon imwlrment IC*￿. th tswiblo 8880ts c•rrl•J •t r•¥gIL￿1 arrthnts are re(x)rded at th• lalr Val￿ at the dth kws any 8ubsoquont An IncroA88 In arrKwml awl as • r•su* crf a wahJ&llw, IB r•c4yJnl￿I In othor rnry4nl8od 98ln$ and kw•s. unlw 1mp9lfTT￿t that prev• be•n fwnOs8d as oxp•Klknr8 ¥trlthln th8 stat•m•nt d finandal ac￿¥111￿3. A threa80 In th• carrying &m￿nI d an as*6t •$ a r•sult CA r6vthaUon. Is rn(xNJnl8•d In thr r•cognl8•d galns and I￿￿, excepl t* whkh 11 rAf80ts wy 9gln, In wthlch c88• l¥ 8ho*m wrthin 18 cal(xAal•d so as tr• 114ry c*)Jt cr vaknlicffj of an a3s•( I￿¥ Its r•oldu•l Long Ioa8ehdd yowty Equipment 15% r•Juckng boLgr 15% redudn9 balanco Whlte Rlver Communlty Church CIO Y•ar •nd￿ 31 D￿0Mb•r 2025 ur¥b#trI￿ Total Fund• LtrLr8ftrlc￿ Total Funds 2024 Chgrit8Ne inm (SWBA) Cofffje Family Lwthi trK¥Y H811 hirn Ladlos mknl8ty Irtor MorA mlnlgty knc(ffi• Youth mlnlsty Inco Tltitas a￿1 dlerlngs Chlldrw* mlnlsty Inco 6.500 20,740 1524 070 7.734 21.784 2,460 5.055 20,740 2.524 8,070 21.784 S.055 1.961 110 123.398 1,885 40t 118,874 110 123.398 401 118.674 1￿,856 1e6.856 160.713 180.713 Urnllrfded T<￿ Fund• UnrMtrfct•d TotAI Funds 2024 41.771 41,771 Um81rf(*•J Tow Fun08 Unr68trl¢l•d Total Fund8 1￿.993 169.995 150.201 150.201 N•1 In¢(rn * 81th1 2024 7.574 1467 2,467 Independenl oyamlnthi of •t•tM 1,110 Whlte Rlver Communlty Church CIO Not•8 10 the Flnandal Stat•rn•￿ Yw Ond￿ 31 Doc•mb•r 2025 24 Wagos •nd sala ql security r¥￿ts 80.732 3,421 292 75.473 1194 233 78,900 The ovwage head C￿nI d ompkyrns thx6FVJ Iho ywr was 41%)24.' 4). numb8r ol ful￿tim& equpialent ompltryo08 during thg year i# oMly*1 & ftjlkvhs: NLwnbw of *•ff The Chwlty h•s ongyd IK+ rf tho •ThPl0￿ *) wvlc• ollw than #8 • trutyt￿. the romu￿1￿ pakj kn Il* (ap* t¢4•NNI £48.400 for tho p•iiod ènd•d 31 11. T•nglbkn fix•d •M•¢• L(¥wJ At 1 Janu•ry 2025 6.180 77.746 {130) 85.T18 8,160 98,378 1130) 106,408 20.632 At 31 Lknb•r21ras D•prKkntbon At 1 January 2025 Charge Ihe year At J1 I>•c•M￿ 2tra6 2,520 7.574 5.981 8,501 10,094 Cwrylng amount At 31 D•urntsr 2025 19.039 Tl.275 96.314 At 31 2024 5,840 11 Whlt• Rlver Communlty Church CIO Notss to the Flnanclal Statwn•th 4tA*v• Y•ar •nd•d 31 D•c•mb•r 2025 11 Il•btorn 2024 Trado debto 3.￿1 6,870 3.436 10, 2024 1.110 1.110 14. Andy•l• olcharft•bl• iJ•w20 At 31 O•c￿b•r X12S IrK¥xn• ExpwKllbJrn 85.7r2 201,440 G￿ra1 fun (169.995) 127,223 1 J•NJwy 20 31 Dwbw 2024 43.489 202.484 1150,201) 12 Whlte River Communlty Church CIO Year Mdod 31 D•c•mber 2025 Unrestrthd Totsl Fund• Fun 2025 Tangl￿• as￿￿ 96.314 32.745 {1.8361 127.2Za ,314 32.745 11.8381 127.27J Cre¢kn less than 1 yeor Fundj TaTrJlbl8 818fjts Current a￿ets CredrtCrf8 less than 1 y•v 5.640 2,036 11,gN} (1,4M)