## **Reports and Financial Statements**
For the year ended 30 June 2025
## **Brookside Community CIO**
## **Brookside Community CIO**
## **Contents**
||Page|
|---|---|
|Charity information|1|
|Trustees' report|2 - 7|
|Independent Examiner's report|8|
|Statement of financial activities|9|
|Balance Sheet|10|
|Notes to the financial statements|11 - 16|
|Detailed income and expenditure|17|
## **Brookside Community CIO**
## **Charity information**
|**Registered charity number**|1200567|
|---|---|
|**Trustees**|J.Kemp|
||B Graham|
||N Ensor (Snr Pastor)|
||S Ensor (Snr Pastor)|
||L. Chetcuti (appointed 14th April 2025)|
|**Principal Office**|Brookside Church|
||Brookside Close|
||Earley|
||Reading RG6 7HG|
|**Independent examiner**|Neil Atherton Accountancy Services Ltd|
||Rosemount|
||Garden Close Lane|
||Newbury RG14 6PR|
|**Bankers**|Lloyds Bank plc|
||Reading Branch|
||24 Broad Street|
||Reading RG1 2BT|
Page 1 - Charity Info
## **Brookside Community CIO**
## **Trustees' report**
The trustees present their report and the financial statements for the year ended 30th June 2025.
## **1. Reference and Administrative details**
## **Legal and administrative information**
Brookside Community CIO is a CIO formed by a Constitution dated 27th September 2022. Charitable status was granted on 4th October 2022, registered number 1200567 and the Charity commenced operations on 1st May 2023, taking over all assets, liabilities and activities from Living Hope Trust (Charity No 1097670) . The charity operates from Brookside Church, Brookside Close, Earley, Reading RG6 7HG and operates under the name Brookside Church. The CIO is a member of the Evangelical Alliance and participates in local church leaders support and unity relationships.
## **Governing instrument**
This is the Constitution dated 27th September 2022. The original is available for inspection if required.
## **Trustees**
J.Kemp B Graham N Ensor (Snr Pastor) S Ensor (Snr Pastor) L. Chetcuti (appointed 14th April 2025)
Trustees are appointed for a term of 3 years, but are eligible for reappointment. N Ensor and S Ensor are the senior leaders of Brokside Church. S Ensor is a full time employee and N Ensor operates under a volunteer agreement.
## **2. Structure, Governance and Management**
## **Statement of trustees' responsibilities**
Law applicable to charities in England and Wales 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 as at the balance sheet date and of its incoming resources and application of resources for the financial year. In preparing those financial statements, the trustees are required to:
- l Select suitable accounting policies and then apply them consistently;
- l Make judgements and estimates that are reasonable and prudent;
- l comply with applicable accounting standards subject to any material departures disclosed and explained in the financial statements; and
- l prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. 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.
Page 2 - Trustees
## **Brookside Community CIO**
## **Trustees' report (continued)**
## **Organisation Structure**
The trustees team are responsible for a specific functional area each, namely Finance, HR and Buildings. Two trustees are the senior leaders of the church and provide a direct link with the church leadership team.
## **Decision Making**
There are a minimum of four trustee meetings each year and items for decision are brought to the meetings by the functional area trustees and by the senior leaders. Decisions are always made on a concensus basis. If decisions are required urgently and cannot wait for the next trustee meeting, agreement is reached via telephone calls or email.
## **New Trustees**
On average there is less than one new trustee appointed each year. Induction and training is therefore individually tailored depending on the specific trustee role to be undertaken and whether the person has any prior trustee experience.
## **Risk management policy**
We recognise that the greatest risks we face are financial and reputational and our primary focus is to mitigate against these risks. We are prepared for medium risk financially, but absolute minimal risk reputationally. An outline risk register is shown on pages 6 and 7.
## **3. Objectives and Activities**
During the year the principal objective was to teach the Christian Faith and serve the community. Firstly in the local area of Earley, Wokingham, Reading and to the surrounding areas.
Our priority goals were to:
- 1 Develop the life and impact of the local church, and to be active members of the local community in all we do.
- 2 Impact this generation, by investing in children, youth and families.
- 3 Growing pastoral and appropriate church support for everyone in our local community.
- 4 Resource church growth and local mission by praying, giving supporting and resourcing.
## **Strategies for achieving the objectives**
The trustees oversee the leadership, who are responsible for the implementation of activities and projects, with the aim of developing church activities in the community.
Staff with the appropriate skills are recruited, subject to adequate funds being available or volunteer agreemen In addition the majority of the church community is made up of unpaid volunteers.
A key strategy is to support and encourage the volunteers as they carry out many of the objectives and activitie Much of the work of the charity is dependent on the work and giving of the volunteers.
## **Mission Statement**
A Jesus-centred, Good News community for everyone.
## **4. Plans for Future Periods**
The aims are to continue with our present objectives and activities as described in Section 3.
Page 3 - Trustees
## **Brookside Community CIO**
## **Trustees' report (continued)**
## **5. Achievements and Performance**
The church meets throughout the week including Sundays for worship services with some services screened live on F We provide activities with people from the church body who are a part of the community.
As a church we have involvement in a range of community projects and initiatives supporting volunteer activities. Brookside patners with the local community including churches in the local area through Earley church leaders, Trans Our Youth worker supports the work of Just Around the Corner (JAC) 1 day a week.
Volunteers countinue to be active parts of the community with support for organisations such as Street Pastors, Rail P SHARE, Warm Spaces, FAITH, Readifood , HFG, Brookside GP Surgery, Torch.
Many mission connections are made through the various activities associated with our youth and children’s work. The CIO supports and serves some overseas people and projects that each help to improve life and well-being. We are specifically involved in working in Uganda & Cambodia through partners based in these countries.
We help to provide aid for self-funded projects and training and education for local people.
The above has all been achieved within the framework of a sound financial performance, a reduction in unrestricted income being offset by cost savings and volunteer support.
## **6. Public Benefit**
Examples of where the trust provides a significant Public Benefit are as follows. In each case the activity is for the general community, not just for church members:
1. "Busy Bees" is an activity based group for parents and toddlers meeting once a week during term time.
2. "Open Door" is a social group for over 60's, meeting weekly for refreshments and conversation.
- 3 Brookside provides volunteers to assist "Just Around the Corner" which provides detached youth work supporting young people in the community and also provides support for families on a local estate with special social needs.
- 4 'Spiritual Direction' supports area-wide christian leaders to process their work and enable them to deliver minist 6. Flourish Café runs 2 mornings a week, providing a community café, place to chat, gather and socialise, as well as providing a warm space, this has been linked to the GP surgery's wellness support.
7. CAP Money Management Courses are run at Brookside on a regular basis.
8. Divorce Recovery Workshops (DRW) are also run at Brookside on a regular basis.
9. We are now part of the Torch Earley Hub, many of our church actively play a part in this work into the communi This involves sharing resources with churches and charities who have similar aims to our own.
10. Share Earley at Brookside is linked to Share Wokingham - this is a food re-distribution ministry with the heart being caring more, wating less. Surplus fresh food is collected from shops by a team of volunteer distributed to local people from the community, a community café is run by the CIO at the same time that provid opprtunity for community support with physical, money, health, welfare and spiritual needs supported.
## **7. Other Use and Hire of Church Facilities**
We also make our facilities available for other local community groups to hire or use on a voluntary basis, such as Ba Choir, Home 4 Good, Kisisli, TVP that we would like to support in this way. We also have links with the local surgery, our facilities.
Page 4 - Trustees - Achievement
## **Brookside Community CIO**
## **Trustees' report (continued)**
## **8. Financial Review**
Income for the year was £145,319 _(2024: £172,700)_ . This £27,381 (15.8%) reduction in year was primari driven by two key factors: firstly, lower adhoc giftaidable giving £12,343 lower at £383 due to a large onegift in 2024; and secondly, 2024 included donations to the restricted building fund of £12,930, which wa not applicable in 2025. Other underlying income sources were broadly stable.
Expenditure for the year at £146,605 was £69 (0.01%) lower than 2024 _(£146,674)_ . Most of the charity's expenditure is on personnel costs, which at £106,121 was £1,731 lower than 2024 _(£107,852)_ . Other cos were broadly in line with the prior year, excepting for the increased activity and investment in church proje £3,681 _(2024: £1,042)_ and significantly higher utilities costs at the church £8,302 _(2024: £5,221)_ which reflect the more active use of the church building for the projects.
## **Going Concern**
The trustees have carefully evaluated all current risks and consider that there are no material uncertainti about the charities ability to continue as a going concern.
## **Description of funds and their uses**
General Funds - this is the general income into the church which is used for the day to day running of the church, covering general, personnel and mission costs. This is the primary funding source for the CIO and is entirely dependent on the voluntary giving of the church members. Rather than fundraising, giving is encouraged by regularly teaching on the principles of tithing and this will continue to be the case
Designated Funds - this is general income into the church that has been set aside by the trustees for any major building expenditure or repairs.
Restricted Funds - this is income specifically given for a project and is only used on that project. At the year end this represents the Christians Against Poverty (CAP) project.
## **Reserve and Investment policy**
Historically, our aim has been to have in reserve whenever possible, the equivalent of 3 months of staff salaries, national insurance and pensions. At the year end this amounted to £26,395 against free reserves of £64,303.
Any funds not needed in the current account are moved to a higher interest account.
## **Grant & Donations making policy**
This is a very small and limited part of our work as far as the UK is concerned. It will cover occasional benevolent needs of the church community. Each case is assessed and decided on by the trustees. Grants and donations in terms of overseas missions are reviewed by the trustees each year.
Approved by the trustees and signed on their behalf by
Sarah Ensor
Date 26th March 2026
Page 5 - Trustees - Fin Review
**Brookside Community CIO Trustees' report (continued)**
## **Risk Register**
|**Risk Type**|**Risks identified**|**Probability **|**Impact **|**Mitigation**|
|---|---|---|---|---|
|Financial|Rapid drop in income|Medium|High|Monthly review of income by trustees and church
leaders|
||Accounting fraud|Low|Medium|Usual control processes around raising and
signing cheques etc., plus annual examination of
the accounts|
||Accounting errors|Low|Low|Regular review of a/cs (monthly) by trustees to
ensure appropriate accountingmethods|
|Governance|Unexpected resignation
of senior leader|
Low|High|Regular personnel reviews and contact with staff|
||Unexpected resignation
of other staff|
Low|Medium|Regular personnel reviews and contact with staff|
||Sudden departure of
trustees takes us below
the minimum required|
Low|Medium|There are four Trustees, one above the minimum|
|Operational|Incapacity of senior
leader due to accident
or long term illness|Medium|High|Bookside Leadership Team (BLT) to undertake
key responsibilities in the short-term. Act
according to CIO Staff Handbook and implement
process to recruit new senior leader.|
||Incapacity of other staff
due to accident or long
term illness|Low|Medium|Current staff and volunteers to undertake key
responsibilites in the short-term. Act according to
CIO Staff Handbook and recruit new staff. Have
programme to train new young leaders|
||Claim against Church
for material damages,
injury or recruitment /
dismisal issue|
Low|Medium|Administrator maintains a suitable level of Public
Liability Insurance. The insurance covers legal
costs. There is a periodic review of Health and
Safety legislation changes and that checks are
beingcarried out.|
||Risks associated with
running church off-site
activities|Low|Medium|Administrator ensures that the individual
responsible for any off-site church activity (e.g.
Church Camp) completes a risk assessment and
that insurance exists to cover the unavoidable
risks identified.|
||Serious damage to
building makes it
unusable|Low|High|Administrator maintains a suitable level of building
and content insurance. There is an annual review
on renewal of insurance to ensure recent changes
reflected in policy. Insurers to be informed of large
value purchases. Flood cover is in place.
Contingency plan is to hire local school or
community buildings e.g. Loddon School, for
Sunday services and week day activites.
~~Insurance should cover the cost of these.~~|
||The risk of a person on
church business being
detained or hurt in
some way when
travellingoverseas|Low|Low|
If the risk is more than the level described as
acceptable in the Mission Policy document then
Trustees' approval for the visit must be sought.|
Page 6 Risk Reg
**Brookside Community CIO Trustees' report (continued)**
## **Risk Register Continued**
|**Risk Type**|**Risks identified**|**Probability**|**Impact **|**Mitigation**|
|---|---|---|---|---|
|Operational
Risks
Continued|Security of assets - from
damage and theft|Low|Low|Administrator ensures a suitable level of building
and content insurance is maintained. A system for
recording key issues and details of building users is
inplace.|
||Data loss/damage or data
security is compromised|Low|Medium|All computer held data at the church office (and the
finance budgeting system) is regularly backed up
by Administration Assistant. Each month a copy is
made and kept off site. All church PCs are
password protected. All personal data is filed
securely. All key processes are documented. We
have a process and systems in place to ensure
GDPR compliance.|
||Security of children or adults
while on the premises|Low|Medium|
The Administrator produces guidance and takes
responsibility for ensuring that the building satisfies
current Health and Safety legislation. The Youth
Worker is responsible for securing the building
when children's events occur and registering child
attendees. They also ensure that parents/guardians
understand their responsibility during public church
events.|
||Loss of several church
members/families over a short
period of time due to
dissatisfaction. Could be due
to doctrinal or other issues.
Would cause immediate
financial impact through loss of
giving, with potential impact on
cash flow and budgets, and
ultimately church operations.|
High|High|Leadership team to continuously monitor feedback
from small group leaders and others. BLT
members to arrange timely personal follow-up with
any identified.|
||
Local or national emergency
such as the 2020 Coronavirus
epidemic and associated
lockdown which included
closure of churches and
restrictions on group
gatherings.|Medium|High|Refer to Brookside Church Disaster and Business
Continuity Plan which is currently being produced.
Options include running activities online.|
|Reputational|Claims of malpractice/harm
levelled against youth or other
worker|Low|High|The Youth Worker is responsible for implementing
the procedures described in the church's
Safeguarding Policy, for recording statements of
workers when issues arise and seeking legal
adviceif necessary.|
||Immorality amongst
leaders/employees|Low|High|The Leadership Team Leader, annually at a Staff
Meeting, initiates a talk / discussion on the
precautions / standards expected of leaders who
will be in the front line for attacks on their values
andmorals.|
||Attacks on the Church through
neighbours or media|Low|High|Administrator annually alerts all staff and leaders to
the processes in place to maintain favourable press
coverage and good relations with our neighbours
e.g. of contacting the Senior Leader (or Trustee if
not available) immediately they are aware of a
church activity that might attract neighbours or
media attention / consulting the senior Leader
before giving a press interview / getting approval
from the Senior Leader before publishing anything.|
|Regulation|Punitive removal of charitable
status|Low|Medium|Trustees keep up to date on Charity Law and
review annually whether our systems meet Charity
Lawstandards.|
||Breach of planning conditions|Medium|Low|Administrator ensures staff are aware of planning
conditions and that building users agree to abide by
conditions.|
||Failure to meet other
regulatoryrequirements|Low|Medium|Administrator periodically reviews Health and
Safetylegislation and anynew legislation.|
Page 7 - Risk Reg
**Independent Examiner's Report to the Trustees of Brookside Community CIO**
I report to the charity trustees on the accounts of Brookside Community CIO for the year ended 30 June 2025 which are set out on pages 9 to 17.
This report is made solely to the trustees as a body, in accordance with the Charities Act 2011. My examination has been undertaken so that I might state to the trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the trustees as a body, for my examination, for this report, or for the opinions I have formed.
## **Responsibilities and basis of report**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the CIO’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 Act.
## **Independent examiner's statement**
I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- l the accounting records were not kept in accordance with section 130 of the Charities Act 2011; or
- l the accounts did not accord with the accounting records; or
- l 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.
Signed:
26th March 2026......................................
Neil Atherton Neil Atherton Accountancy Services Ltd Rosemount
Page 8 - Examiner
## **Brookside Community CIO**
## **Statement of Financial Activities For the year ended 30 June 2025**
|Notes
**Incoming resources from:**
Donations and legacies
Charitable activities
Interest received
**Total income**
**2**
**Expenditure on:**
Charitable activities
3
**Total expenditure**
**Net income/(expenditure)**
Transfers between funds
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
as at 1 July 2024
10
**Total funds carried forward**
**as at 30 June 2025**
**10, 11**|Unrestricted
funds
2025
£
128,120
15,536
43
**143,699**
144,397
**144,397**
**(698)**
-
**(698)**
403,933
**403,235**|Designated
funds
2025
£
-
-
-
**-**
-
**-**
**-**
-
**-**
-
**-**|Restricted
funds
2025
£
1,620
-
-
**1,620**
2,208
**2,208**
**(588)**
-
**(588)**
2,964
**2,376**|Total funds
2025
£
129,740
15,536
43
**145,319**
146,605
**146,605**
**(1,286)**
-
**(1,286)**
406,897
**405,611**|Total funds
2024
£
157,598
15,079
23|
|---|---|---|---|---|---|
||||||**172,700**
146,674|
||||||**146,674**|
||||||**26,026**|
||||||-|
||||||**26,026**|
||||||380,871|
||||||**406,897**|
The charity's incoming resources and resources expended all relate to continuing operations.
The charity has no gains or losses other than as shown above on the historical cost basis.
The notes on pages 11-17 form part of these financial statements.
Page 9 - SOFA
## **Brookside Community CIO**
## **Balance Sheet as at 30 June 2025**
|Notes
£
£
**Fixed Assets**
Tangible Assets
**7**
**344,599**
**Current Assets**
Debtors
**8**
6,920
Cash at bank and in hand
56,926
**63,846**
**Creditors : Amounts falling due**
**within one year**
**9**
**(2,834)**
**Net current assets**
**11**
**61,012**
**Net current assets less current liabilities**
**405,611**
**Creditors : Amounts falling due**
**after one year**
**9**
**-**
**Total assets less liabilities**
**405,611**
**Reserves**
Unrestricted income funds
**11**
403,235
Designated income funds
**10, 11**
-
Restricted income funds
**10, 11**
2,376
**405,611**
Approved by the trustees and signed on their behalf by:
Date:
2025
Sarah Ensor|£
£
**345,410**
4,487
60,810
**65,297**
**(3,810)**
**61,487**
**406,897**
**-**
**406,897**
403,933
-
2,964
**406,897**
26th March 2026
2024|
|---|---|
Page 10 - BS
## **Brookside Community CIO**
**Notes to the Financial Statements For the year ended 30 June 2025**
## **1 Accounting policies**
## **Basis of accounting**
The financial statements have been prepared under the historical cost convention and in accordance with the Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102)) issued in October 2019): (Charities SORP (FRS 102)).
## **Income**
Donations are credited to the Statement of Financial Activities on a receipts basis.
## **Allocation of costs**
## **Growth, Outreach and Mission**
Costs of activities in furtherance of the charity's objects comprises all expenditure directly relating to the objects of the charity. It includes the direct costs of donations supporting overseas & UK missions, specified gifts, project costs and salaries and other direct expenditure. It also includes office, church building overheads and governance costs.
## **Governance**
Costs of producing and independently examining the statutory accounts plus any legal fees.
## **Going Concern**
The financial accounts have been prepared on a going concern basis.
## **Grants payable**
Grants payable are accounted for in the year in which the award is made.
## **Depreciation**
Depreciation is calculated to write off the cost of fixed assets in use at the balance sheet date on a straight line basis over their effective useful lives at the following rates.
Computers 33% p.a. All other equipment 20% p.a. Land & Buildings 0% p.a. (Zero depreciation as the value all relates to the land)
## **Leases**
A new operating lease was signed in June 2023, for a copier/printer, replacing an existing lease, with a four and a half year term and quarterly payments of £444.
## **Pensions**
The charity contributes to the pension arrangements of employees. Payments are accrued for in the period to which they relate.
Page 11 - Note 1 A Policies
## **Brookside Community CIO**
**Notes to the financial statements For the year ended 30 June 2025**
## **1 Accounting policies (continued)**
## **Funds**
Following the requirements of the Statement of Recommended Practice all the funds of the charity have been analysed over the different types which are:
## **Designated funds**
Designated funds are where the trustees have decided to set aside some of the unrestricted funds for a specific purpose.
## **Restricted funds**
Restricted funds are those where the donor has imposed restrictions on how the fund may be used but which do not prevent the fund being spent.
## **Unrestricted funds**
Unrestricted funds are those which are not subject to any special restrictions and they can be used as the trustees decide.
## **2 Incoming resources**
The incoming resources and results for the year are attributable to the principal activities described in the trustees report. The income is primarily from the voluntary donations of the church members. This is supplemented by income from charitable activities, which represents income received from individuals, groups and organisations from the hire of church facilities.
There is no generated income from any form of public appeal.
A more detailed breakdown of income can be found within the Detailed Income & Expenditure account on page 17.
## **3 Expenditure**
## **3.1 Costs of raising funds**
£nil costs as there are no public appeals for funds _(2024: £nil)_ .
## **3.2 Charitable Activities: Growth, outreach and mission**
||Unrestricted|Designated|Restricted|Total funds|
|---|---|---|---|---|
||funds|funds|funds|2025|
||£|£|£|£|
|Donations (Home &|9,100|-|1,570|10,670|
|Overseas Missions, Other)|||||
|Personnel costs|106,121|-|-|106,121|
|Project costs|3,043|-|638|3,681|
|Other direct costs|988|-|-|988|
|Office & overhead costs|24,145|-|-|24,145|
Page 12 Notes 1-3
Governance 1,000 - - 1,000 144,397 - 2,208 146,605
A more detailed breakdown of expenditure can be found within the Detailed income & Expenditure account on page 17.
Page 12 Notes 1-3
## **Brookside Community CIO**
## **Notes to the financial statements For the year ended 30 June 2025**
Donations are made up as follows :-
|||**2025**||**2024**||
|---|---|---|---|---|---|
||**£**|**£**|**£**||**£**|
|Overseas:||||||
|Individuals (2)||7,715|||7,740|
|Organisations (1)||95|||-|
|UK:||||||
|Faith|560||560|||
|Transform Reading|520||520|||
|RE Inspired|600||600|||
|Just Around the Corner (JAC)|540||540|||
|Benevolent Gifts|640||948|||
|||2,860|||3,168|
|||10,670|||10,908|
|**Governance**||||||
||Unrestricted|Restricted|Total funds||Total funds|
||funds|funds|2025||2024|
||£|£|£||£|
|Preparation of accounts & independent||||||
|examination costs|1,000|-|1,000||-|
||1,000|-|1,000||-|
**4 Governance**
Page 13 Notes 3-4 Grants&Gov
## **Brookside Community CIO**
## **Notes to the financial statements For the year ended 30 June 2025**
|**5**
**Staff**
**2025**
**£**
Employee emoluments:
Wages and salaries
88,323
Social security costs
6,169
Pension costs
5,862
100,354
The average number of persons employed during the year was :
**2025**
**Number**
Paid trustees
1
Other (including part time employees)
2
Part time contractor
0|**2024**
**£**
93,034
3,896
5,574|
|---|---|
||102,504|
||**2024**
**Number**
1
2
0|
No employees received remuneration exceeding £60,000 per annum _(2024 : nil)_
During the year no expenses were paid to any of the trustees specifically in relation to fulfilling their role as a trustee. _(2024 : £624)_
S. Ensor, a trustee of Brookside Community CIO, received £43,000 remuneration for the period to 30 June 2025 in her role as Senior Pastor. _(2024 : £38,014)_ Also, in the prior year (2024) S. Prince, a then trustee of Brookside Community CIO, received £10,959 remuneration for the period from 1st July 2023 until their resignation as a trustee on 27 Sep 2023.
Payments to trustees are permitted under the constitution in specified circumstances.
## **6 Related Parties**
It is noted that the trustees S.Ensor and N. Ensor are related as spouses.
Page 14- Notes 5-6 Staff, RPs
## **Brookside Community CIO**
**Notes to the financial statements For the year ended 30 June 2025**
## **7 Tangible fixed assets - All for charity use**
|**Cost**
At 1 July 2024
Additions
Disposals
At 30 June 2025
**Depreciation**
At 1 July 2024
Charge for the year
Disposals
At 30 June 2025
**Net book values**
At 30 June 2024
At 30 June 2025|**Freehold**
**Land and**
**Buildings**
**£**
344,000
-
-
344,000
-
-
-
-
344,000
344,000|**Other**
**Assets**
**£**
21,918
-
-
21,918
20,508
811
-
21,319
1,410
599|**2025**
**Total**
**£**
365,918
-
-|
|---|---|---|---|
||||365,918|
||||20,508
811
-|
||||21,319|
||||345,410|
||||344,599|
The Freehold Land and Buildings cost represents the valuation for Brookside Church dated 19 June 2002. This value is still considered to be appropriate. The value is all considered to relate to the land (not the buildings) so no depreciation has been charged.
|**8**
**Debtors**
Prepayments
Outstanding Gift Aid
**9**
**Creditors**
**- Amounts falling due in one year**
Pension creditor
Accruals|**2025**
**£**
2,757
4,163
6,920
**2025**
**£**
614
2,220
2,834|**2024**
**£**
2,737
1,750|
|---|---|---|
|||4,487|
|||**2024**
**£**
610
3,200|
|||3,810|
Page 15 Notes 7-9 NCAssets
## **Brookside Community CIO**
## **Notes to the financial statements For the year ended 30 June 2025**
|**10**|**Funds**
Restricted funds:
Postbox (Other)
Mission Fund (for CAP)
Mission Fund (Tea Time Club
Designated funds|**Balance at**
**1 July 2024**
**£**
-
2,914
)
50
2,964
-|**Incoming Transfers**
**Outgoing**
**£**
**£**
**£**
1,620
-
1,570
-
-
588
-
-
50
1,620
-
2,208
-
-
**Movement in resources**|**Balance at**
**30 June 2025**
**£**
50
2,326
-|
|---|---|---|---|---|
|||||2,376
-|
Designated funds relate to monies set-aside by the trustees for any major building related expenditure or repairs.
_Funds - Prior year_
|_Balance at_
_1 July 2023_
_£_
_Restricted funds:_
_Postbox (Other)_
_-_
_Mission Fund (for Romania)_
_-_
_Mission Fund (for CAP)_
_3,104_
_Mission Fund (Tea Time Club)_
_50_
_Building Fund_
_(33,000)_
_(29,846)_||_Incoming_
_£_
_1,500_
_-_
_-_
_-_
_12,930_
_Movem_|_Movem_|_ent in resou_|_Outgoing_
_£_
_1,500_
_-_
_190_
_-_
_1,958_
_3,648_
_rces_||_30_|_Balance at_|
|---|---|---|---|---|---|---|---|---|
|||||_Transfers_
_£_
_22,028_||||_June 2024_|
|||||||||_£_
_-_
_-_
_2,914_
_50_
_-_|
|||_14,430_||_22,028_||||_2,964_|
- **11 Analysis of net assets between funds**
|**Analysis of net assets between funds**||||
|---|---|---|---|
|Restricted funds
Designated funds
Unrestricted funds
_Analysis of net assets between funds- Prior year_
_Restricted funds_
_Designated funds_
_Unrestricted funds_||**Tangible**
**fixed**
**Net**
**assets**
**Assets**
**£**
**£**
-
2,376
-
-
344,599
58,636
344,599
61,012
_Tangible_
_fixed_
_Net_
_assets_
_Assets_
_£_
_£_
_-_
_2,964_
_-_
_-_
_345,410_
_58,523_
_345,410_
_61,487_|**2025**
**Total**
**£**
2,376
-
403,235|
||||405,611
_2024_
_Total_
_£_
_2,964_
_-_
_403,933_|
||||_406,897_|
## **12 Other financial commitments**
At 30 June 2025 the charity is committed to making 9 further quarterly payments of £444 in relation to a printer/copier leased in June 2023.
|Payments falling due:
Within one year
Between one and five years
After five years|**2025**
**Total**
**£**
1,776
2,220
3,996|**2024**
**Total**
**£**
1,776
3,996
-|
|---|---|---|
|||5,772|
## **13 Pension**
The pension cost charge of £5,862 _(2024: £5,574)_ represents contributions payable by the charity to the auto-enrolment scheme with The People's Pension. Any outstanding contributions are included in creditors.
## **14 Connected charities** None
- **15 Post balance sheet events** None
Page 16 - Funds 10-15
## **Brookside Community CIO**
## **Detailed income and expenditure account For the year ended 30 June 2025**
|**Income**
Regular Gift Aidable income
Ad Hoc Gift Aidable income
Tax refunds
General giving - non gift aidable
Specified Gifts
Income from charitable activities
Donations to restricted fund (Building fund)
Interest received
**Administrative expenses**
Staffing costs:
Salaries and employer's NI
Pension contributions
Motor expenses
Contractor costs - Cleaning
Other staff costs
Direct expenses:
Overseas missions
Home missions
Discretionary Fund/Gifts
Project expenditure
CAP and Teatime club
Other
Office & overhead costs:
Repairs & Maintenance
Utilities
Telephones / Internet
Bank Charges
Stationery, books and CDs
Printing, photocopying and newsletter
Depreciation
Office equipment
Insurance
Building project expenditure
Software costs
Subscriptions
Sundries
Governance:
Accounts preparation & independent
examination
Total Expenses
Surplus/(Deficit) for the period|**2025**
**£**
87,443
283
26,489
13,905
1,620
15,536
-
43
145,319
94,492
5,862
832
4,274
661
106,121
7,810
2,220
640
3,681
638
350
15,339
1,432
8,301
1,097
132
-
2,129
811
399
3,941
-
1,712
1,227
2,964
24,145
1,000
146,605
(1,286)|**2024**
**£**
91,341
12,626
26,845
12,356
1,500
15,079
12,930
23|
|---|---|---|
|||172,700|
|||96,930
5,574
598
3,617
1,133|
|||107,852|
|||7,740
2,320
948
1,042
190
-|
|||12,240|
|||275
5,221
454
92
85
2,745
2,424
2,947
3,580
1,958
1,816
1,434
3,551|
|||26,582|
|||-
146,674|
|||26,026|
Page 17 I&E