SPRING ROAD EVANGELICAL CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 MARCH 2025
Contents:
Pagel-3
Trustees Report
Page 4
Appendix to Trustees Report
Page 5
Independent Examiners Report
Page 6
Statement of Financial Artivtties
Page 7
Balance Sheet
Page 8- 10 Notes to the Accounts
David Cooke & Co
Chartered Accountants
5 Briar Close
Banbury
Oxon OX16 9DS
Page I
SPRING ROAD EVANGELICAL CHURCH
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025
The trustees have pleasure in presenting their report and the Financial Statements of
the Church forthe year ended 31 March 2025.
Reference and Administrative Details
The address is.. Spring Road Evangelical Church, Spring Road, Southampton SO19 2NU.
The charity trustees for the purpose of these accounts comprise the Elders and Deacons
of the Church. The Elders and Deacons duringthe year were as follows:
Mark Stocker (Pastor)
Mike Taylor
Tim O'mahony
Richard Patten
Mike Collins
Richard Cruse
Rex Stocker
Structure, Governance and Management
rnin
The Charity is controlled by its governing document (the CIO Constitution) and also by
the "Church Rules and Regulations"
The Church is registered with the Charity
Commission, registration number 1200528.
Recruitment and a
ointment of new trustees
The appointment ofnew trustees is governed and set out in the governing document.
It is the Elders and Deacons who are elected as trustees by the Church Meetin& and are
responsible for leadership of the church. The Elders and Deacons meet regularly to
effect proper control of all arrangements for the running ofthe church.
Safe
uardin
We seek to regularly review our safeguarding activities and procedures and regularly
remind the church of good practice and the need for vigilance in this matter.
Objectives and Activities
Our aim is to advance the Christian faith through those methods and means
commended to Us in the Bible, showing a practical loving concern for all men and
women, regardless of background or race, with an aim to the glory of God.
We make known the message of the Bible through various means such as the Sunday
worship se]ceS (to which all are welcome). open air preachin& through the church
book shop, through children's and young people's clubs and activities and by the
distribution of free literature.
We seek to encourage Christians in their faith, through teaching fellowship, pastoral
care and ministry to the elderly and infirm. We provide food and diaconal aid for those
who are in need, both here and overseas. We give financial support to other charities
whose aims are consistent with our own.
Page 2
SPIUNG ROAD EVANGELICAL CHURCH
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 (Continued)
Achievements and Perforniance
rvi
We welcome all members of the public who wish to attend our services of worship. In
the regular preaching of the church, we are now in a series in Luke's gospel in the
morning, and a series on'what is a Christian?" in the evenings.
We continue with the monthly invitation service with several taking the opportunity to
invite friends. We have had several new people attend these services, some from the
open-air meetings, some through contact with those in the Bookshop and some through
personal invitation. The meal provided after the invitation service still proves popular.
We have rejoiced to hold two baptisms during the past year.
Bible Stud
and Pra
er Meetin
It is encouraging that we have good numbers at the prayer meeting. Prayer is
fundamental to the life of the church. In the Bible Studies we are following a survey of
the Old Testament books. We have had others also take occasional Bible studies.
Church De
artments
Though our membership is smaller, with the ongoing support and work of the members
and of others who attend, and with God's help, the church has maintained over 20
departments and artivitie% thrnughnut the year.
hurch
and th
We seek to encourage and support other churches through our Wessex Prayer Link. Our
Wessex Conference took place on Saturday 22nd February. Fellowship was enjoyed with
those from several other churches.
ort of Works Abroad
We have given gifts to various charities and causes as set out in note 8 on pages 10 & 11.
We have also had representatives come and speak to us from the Middle East Reformed
Fellowship, SASRA (The Soldier and Aviators, Scripture Readers Association), Lefkosia
Protestant Church, Cyprus (lames Swanson) and heard about the work Jonathan and
Vicky Durstenfeld.
astora
e and Hel
se in Need
We have providcd food for some members in need. Regular visitation of those unable to
attend the church, those with poor health and those in hospital has been undertaken.
Livestream
We continue to live stream our services. This is an invaluable help to those who are
unable to attend the services in person.
Page 3
SPRING ROAD EVANGELICAL CHURCH
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 (Continued)
Achievements and Performance (continued)
We are still prayerfully seeking to appoint an assistant who can help our current pastor
with his duties and who might be suitable to take up the pastorate when the current
pastor retire5. We have set aside a Designated Fund for this purpose.
We now have a completely new entrance foyer, which allows an unhindered view inro
the church and includes a room for the livestream equipment and operators and a space
for parents and young children.
Public Benefit
In carrying out its activities in the year under review, the trustees have had regard to
the public benefit guidance issued by the Charity Comrnission, and are satisfied that the
activities mentioned above have all been for the public benefit.
Financial Review
The financial state of affairs of the CharÉty is considered to be satisfactory. The Trustees
believe that the Charity has adequate resources to continue in operational existence for
the foreseeable future.
Princi
al f
in
sour
These are the gifts and offerings from mernbers and attendees at services, and legacies.
Funds are used to pay the Pastor's salary, to pay for the cost of running the Church
premises, to supporr Missionary organisations and to provide literature and to fund
various projects.
The church continues to hold funds in respect of an exceptional legacy received in the
year ended 3 1 March 2015. which has been placed in a DesigiiaLed Fund, to assist in the
tinancing of a possible tuture new minister.
On behalf of the Elders & Deacons
Trustee
rus
Date..
Page 4
SPIUNG ROAD EVANGELICAL CHURCH
APPENDIXTO THE TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025
Departments and Artivities of the Church
Church Bulletin Inserts
Creation Librar
lorers
Sunda School
lunior Frida
Club
Senior Frida
Club
Foundations
Young People's Fellowship
Houseparty and Houseparty @ Home
flower Bulletin Service
Men's Breakfast Bible Studies
Ma flower Christian Booksho
en Airs
Senior Fellowshi
Sunda
Pra
er Meetin
Thursday Fellowship
Wessex Conference & Wessex Prayer
Link
Youn
Peo
Youn
Peo
Older Youn
unior Bible Class
Ladies Bible Studies
Livestream
le's Bible Stud
le's Weekend
Peo
le's Weekend
Page 5
## **INDEPENDENT EXAMINER’S REPORT**
## **TO THE TRUSTEES OF SPRING ROAD EVANGELICAL CHURCH**
I report on the accounts of the Church for the year ended 31 March 2025, which are set out on pages 6 to 10.
## **Respective responsibilities of trustees and independent examiner**
The church's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year (under section 44(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.
## It is my responsibility to:
- Examine the accounts under section 145 of the 2011 Act;
- To follow the procedures laid down in the General Directions given by the Charity
- Commissioners under section 145 (5) (b) of the 2011 Act; and
- To state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.
## **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 which give me cause to believe that, in any material respect
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and
- content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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 accounts to be reached.
David Cooke MA (Oxon) FCA FCIE David Cooke and Co. Chartered Accountants 5 Briar Close, Banbury, Oxon. OX16 9DS
Date: 15 January 2026
Page 6
## **SPRING ROAD EVANGELICAL CHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
|Note
**Incoming Resources**
Voluntary income -
Donations & Collections
Investment income
**Total incoming resources**
**Resources expended**
Cost of Generating Funds
2
Charitable Activities
3
Total Resources Expended
**Net Movement of Resources**
Transfers between Funds
**General Fund brought forward**
**General Fund carried forward**|Unrestricted
Designated
Restricted
**2025**
Fund
Funds
Funds
**Total**
£
£
**£**
121,699
-
18,970
**140,669**
712
3,224
525
**4,461**
122,411
3,224
19,495
**145,130**
817
-
-
**817**
78,368
-
20,889
**99,257**
79,185
-
20,889
**100,074**
43,226
3,224
(1,394)
**45,056**
(2,181)
-
2,181
**-**
41,045
3,224
787
**45,056**
109,102
74,861
12,541
**196,504**
150,147
78,085
13,328
**241,560**|Unrestricted
Designated
Restricted
2024
Fund
Fund
Funds
Total
£
£
£
89,837
-
11,948
101,785
1,021
495
-
1,516
90,858
495
11,948
103,301
990
-
-
990
83,057
-
15,725
98,782
84,047
-
15,725
99,772
6,811
495
(3,777)
3,529
(3,858)
-
3,858
-
2,953
495
81
3,529
106,149
74,366
12,460
192,975
109,102
74,861
12,541
196,504|
|---|---|---|
The notes on pages 8 to 10 form part of these financial statements.
SPRING ROAD EVANGELICAL CHURCH
Page7
BAMC£sHEEr ASAT31 MARCH 2025
Unre5tri¢red tkeslRniiied
2025
Ilnresirlcred Desl8lMted Restilcted
2024
XEDASSETS
450
450
CVRRENT ASSETS
12&133
78.085
13.3ZB
Z17.546
Z4.Z19
96.755
15.73Y
74.861
12.541
IB4.157
15.739
l)ÈbtOT5 &PrepJyrnent5
15r).352
13,328
241.76S
112.¢94
74.861
12.541
199.1196
LF&S.. CREDITORS..
Due 1th oneyexr
16SSI
18.3921
13.1921
Net CurrelitAssers
24V.647
79.085
13.JZ8
I09.J02
74,801
196.504
NEF ASSEI
150.147
78.085
241,560
1¢)9,IL12
74.861
19CI.SQ4
BFS&JiVES
15Q.147
13.32
241.560
ID9.IQ2
74.861
96.JfD4
AppTovcd un
15
2ts
ZDL5..
'I'rca511N'r
I'he nts¢es vn pJ%es ¥ tts IQ furm partolihcStfinan¢iJl £tstQinents.
Page 8
## **SPRING ROAD EVANGELICAL CHURCH**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025**
## **1. Accounting Policies**
The following accounting policies have been used consistently in dealing with items which are considered material in relation to the Church's Financial Statements.
## (a) Accounting Convention.
The Financial Statements are prepared under the Historical Cost Convention, and in accordance with the Charities Statement of Recommended Practice (FRS 102) effective from 2015.
## (b) Income.
Donations represent cash received during the year, including tax repayments receivable. Investment income comprises interest received from money in deposit accounts.
## (c) Expenditure
The cost of generating funds are costs incurred in promoting the Church and its work.
Charitable Activities Expenditure comprises all expenditure directly related to the Church's objects, together with support costs.
## (d) Fixed Assets
The church building is a historic asset. No valuation is included in the accounts as significant costs are involved in obtaining such a valuation which are onerous compared with the additional benefit derived by the users of the accounts in assessing the trustees' stewardship of the assets.
Fixed assets below an original cost of £500 are not capitalised. Depreciation is provided on all other fixed assets on a straight-line basis, at a rate calculated to write off the cost of the asset less its estimated residual value over its expected useful life at the following annual rates:
|Furniture & equipment
Motor vehicles
**2. Costs of Generating Funds**
Advertising & Publicity
**3. Charitable Activities**
Staff costs (note 5)
Visiting speakers' fees
Other Ministry & Missions (note 4)
Gifts to Needy
Church Minibus costs
Houseparty/Weekends
Repairs & Maintenance
Property immprovements
Utilities & internet
Insurance
Administration expenses
Depreciation
Miscellaneous expenses
Independent Examination
**4. Other Ministry and Missions**
Outreach
Anniversary
Young People's Clubs
Wessex Conference
Open Air
External outreach|25%
25%
Unrestricted
Designated
Restricted
**2025**
Funds
Fund
Funds
**Total**
£
£
£
**£**
817
-
-
**817**
50,078
-
-
**50,078**
2,675
-
-
**2,675**
1,092
-
18,598
**19,690**
444
-
82
**526**
2,402
-
-
**2,402**
322
-
2,209
**2,531**
1,182
-
-
**1,182**
14,295
-
-
**14,295**
3,582
-
-
**3,582**
1,122
-
-
**1,122**
415
-
-
**415**
150
-
-
**150**
114
-
-
**114**
495
-
-
**495**
78,368
-
20,889
**99,257**
1
-
-
**1**
-
-
**-**
279
-
-
**279**
498
-
-
**498**
314
-
-
**314**
-
-
18,598
**18,598**
1,092
-
18,598
**19,690**|Unrestricted
Designated
Restricted
2024
Funds
Fund
Funds
Total
£
£
£
£
990
-
-
990
46,752
-
-
46,752
2,020
-
-
2,020
1,978
-
11,791
13,769
1,096
-
-
1,096
2,351
-
-
2,351
9
-
3,934
3,943
23,160
-
23,160
-
-
-
-
3,450
-
-
3,450
1,065
-
-
1,065
489
-
-
489
-
-
-
-
192
-
-
192
495
-
-
495
83,057
-
15,725
98,782
791
-
-
791
11
-
-
11
513
-
-
513
419
-
-
419
244
-
-
244
-
-
11,791
11,791
1,978
-
11,791
13,769|
|---|---|---|
Page 9
## **SPRING ROAD EVANGELICAL CHURCH**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Cont.)**
**----- Start of picture text -----**
Unrestricted Designated Restricted 2025 Unrestricted Designated Restricted 2024
Funds Fund Funds Total Funds Fund Funds Total
5. Employee information £ £ £ £ £ £ £ £
Gross wages & salaries 44,837 - - 44,837 42,108 - - 42,108
Pension costs 971 - - 971 889 - - 889
Pastor's expenses 4,270 - - 4,270 3,755 - - 3,755
50,078 - - 50,078 46,752 - - 46,752
**----- End of picture text -----**
The average number of persons employed during the year was 2 (2024: 2). No employee received remuneration in excess of £60,000 p.a. No trustee received any remuneration, apart from Mr Stocker for his work as the pastor of the church.
|**6. Fixed Assets**
Cost
Brought forward
Additions
Disposals
Carried forward
Depreciation
Brought forward
Charge for the year
Disposals
Carried forward
Balance at end of year
Balance at start of year
**7. Debtors**
Gift Aid Tax refund due
Supplier accounts in credit
**8. Creditors**
Suppliers
Accruals
**9. Funds**
UnrestrictedFunds
General Fund
Designated Fund:
New Minister Fund
Total unrestricted
RestrictedFunds
New Minibus Fund
Houseparty Fund
Adults Weekend
YP Weekend
Maintenance Fund
Hardship Fund
External outreach
Total restricted
Total Funds||**2025**
Brought
forward||Equipment
600
600
-
150
-
150
450
-
Unrestricted
Funds
£
23,870
349
24,219
160
495
655
**2025**
Incoming
Resources
122,411
3,224
125,635
395
20
2,525
1,680
150
390
14,335
19,495
145,130|Motor
Vehicles
18,600
-
-
18,600
18,600
-
-
18,600
-
-
Designated
Fund
£
-
-
-
-
-
-
**2025**
Resources
Expended
(79,185)
-
(79,185)
-
(20)
(557)
(1,632)
-
(82)
(18,598)
(20,889)
(100,074)|**2025**
**Total**
**18,600**
**600**
**-**
**18,600**
**18,600**
**150**
**-**
**18,750**
**450**
**-**
Restricted
Funds
£
-
-
-
-
-
-
**2025**
Fund
Transfers
(2,181)
-
(2,181)
-
-
(1,968)
(48)
-
-
4,197
2,181
-|**2025**
**Total**
**£**
**23,870**
**349**
**24,219**
**160**
**495**
**655**
**2025**
**Carried**
**Forward**
**150,147**
**78,085**
**228,232**
**8,985**
-
**-**
**-**
**3,675**
**308**
**360**
**13,328**
**241,560**||**2024**
Brought
forward||Unrestricted
Funds
£
15,719
20
15,739
2,897
495
3,392
**2024**
Incoming
Resources||Motor
Vehicles
35,046
-
(16,446)
18,600
35,046
-
(16,446)
18,600
-
-
Designated
Fund
£
-
-
-
-
-
-
**2024**
Resources
Expended
(84,047)
-
(84,047)
-
-
(2,045)
(1,889)
-
-
(11,791)
(15,725)
(99,772)|2024
Total
35,046
-
(16,446)
18,600
35,046
-
(16,446)
18,600
-
-
Restricted
2024
Funds
Total
£
£
-
15,719
-
20
-
15,739
-
2,897
-
495
-
3,392
**2024**
**2024**
Fund
Carried
Transfers
Forward
(3,858)
109,102
-
74,861
(3,858)
183,963
-
8,590
-
-
2,000
-
189
-
-
3,525
-
-
1,669
426
3,858
12,541
-
196,504|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||109,102
-
74,861
183,963
8,590
-
-
-
3,525
-
426
12,541
196,504|||||||106,149
74,366
180,515
8,590
-
-
-
3,525
-
345
12,460
192,975||90,858
495
91,353
-
-
45
1,700
-
-
10,203
11,948
103,301||||
Page 10
## **SPRING ROAD EVANGELICAL CHURCH**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Cont.)**
|**9. Funds (cont.)**
**2025**
Brought
forward
Sub-analysis of External Outreach Fund
Baruch Maoz
-
Brian Ellis
-
Christian Institute
-
Cubao RB Church
-
Cyprus
-
Mayflower Chr Books
-
MERF
-
Miscellaneous
Naphtally Ogallo
81
Nathaniel Kendagor
345
Outreach offering
-
Poh Boon Sing
-
Sri Lanka
-
Sri Lanka Trip
TRAIN
-
426|**2025**
Incoming
Resources
110
-
55
124
55
-
302
-
250
-
9,016
-
1,065
3,278
80
14,335|**2025**
Resources
Expended
(110)
-
-
(124)
-
-
(302)
-
(81)
(345)
(11,387)
-
(1,065)
(5,104)
(80)
(18,598)|**2025**
Fund
Transfers
-
-
-
-
-
-
-
-
-
-
2,371
-
-
1,826
-
4,197|**2025**
**Carried**
**Forward**
**-**
**-**
**55**
**-**
**55**
**-**
**-**
**-**
**250**
**-**
**-**
**-**
**-**
**-**
**-**
**360**||**2024**
Brought
forward
-
-
-
-
-
45
-
-
-
-
-
200
100
-
-
345|**2024**
Incoming
Resources
155
360
-
-
-
-
-
80
81
345
8,016
125
546
-
495
10,203|**2024**
Resources
Expended
(155)
(360)
-
-
-
(45)
-
(80)
-
-
(9,685)
(325)
(646)
-
(495)
(11,791)|**2024**
**2024**
Fund
Carried
Transfers
Forward
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
81
-
345
1,669
-
-
-
-
-
-
-
-
-
1,669
426|
|---|---|---|---|---|---|---|---|---|---|
## **10. Related party transactions**
During the year the Church had the following dealings with Mayflower Christian Bookshop, a charity whose trustees are all members of the Church:
|Church:|||
|---|---|---|
||**2025**|2024|
|Items purchased|**403**|1,048|