Chartty ￿$tration number. 1201258
Central Church Bideford
Annual Report and Flnandal Slatements
for the Year Ended 31 March 2025
WESTCOTTS
¥ARTERED *CCQUNfAIITS
4 BUSINess ADVISERS

Central Church Bideford
Contents (continued
Reference and Admlnlstraliv$ Details
Trustees. Report
2to3
Independent Examinerfs Report
statement of Financ4al Act￿￿￿$
Balanee Sheet
Notes to the Financlal Statements
7t015

Central Church Bideford
Reference and Administrative Detalls
Trustees..
Andrew Lyn
Craig Mackay
David Symons
Victoria Price
Susan Rimmer
Geoffrey Gilbert (resigned 23 November 2024)
Jonalhan Poyner
Paul Mitchell {appointed 10 November 2025}
Charity Registratlon Number
1201258
Principal Office
27 Bay Wiew Road
Northam
Bideford
Devon
EX39 18H
Westcotts ISWI LLP
47 Boutport Street
Barnstaple
Devon
EX31 1SQ
Independent Examiner
Page 1

Central Church Bldeford
Trustees, Report
The trustees present the annual report together with the financial statements of the charity for the year
ended 31 March 2025.
Obl•clives and aims of thè charlty
We aim to promte the Christlan religion in North Devon and Torriilge through weekly Sunday
services, family groups, and regular Alpha Course$, and to relieve povety.
Public Banefit
The charity ackn￿edge$ Its requiremenl lo demonstrate clearly that il must have Charitable
purposes that are for the public benefit. Details of how the charity has chieved this are Provided in the
Truslees, report. The Trustees conflrm thal they have paid due regard to the Charity Commissic
guidance on public benefit before deckding ￿lch activities the charity should undertake.
How our activities dellver public benefit
Central Church Bideford Iv)Ids weekly meetings In Bideford each Sunday al Bideford College. There
are dedicated children's group5 for children aged 3 10 15 and a creche. There are regular mid-week
small groups, including one for early secondary age children and one lor older teenagers. The
Ma]￿lty of people who attend Central Church are part of a small group. These groups are designed lo
provNJe cornmunity in the church where people can find support. encouragement, and go deeper in
their exploration of the Christian faith.
We ran Alpha ¢ourse8 during the period,- these afe courses that enable pe¢Jple of any faith or none lo
engage with the claims of Christianity in a discussion based environmenL
We have continued to support the Ea$t-the-Waler Community Pantry through collecting donations
throughout the year and making donations in kind, as well as packing Christmas Hampers ID be given
out al Clyistmas. We have also supported the Christmas Shoebox appeal ol Samaritan's Purse
International. another UK registered charity, through ¢x)Ilecting donation5 from church members.
As the Trustee of the Bethel Chapel and Manse in East-the-waler since September 2024, we have
undertaken preparatory works for making the building safe lo use. and look forward to being able to
use il further to fulfil our ¢harilable objectives.
Flnancial re￿eW
During the year. the charity recelved income totallino £121,807 12024: £203,328) and in￿￿ed
expenditure totdling £131.21712024.' £143.355). AJI income and expenditure was unrestricted.
Reserves Policy
Central Church aims lo hold Ihe equNalent of three months expenditure as general reserves. As at
31st March 2025, the charity held free reseNes of £47,977 12024.. £56.522}, this represents
approximately 4 months expenditure.
Structure, govemance and managemgnt
New trustees are appointed by a resglulp)n paS￿d at a properly convened meetsng of the Charity
Trustees. New trustees are selected with regard lo the skills, knowledge and experien￿ needed for
the effective administration of the CIO. All Charity Trustees musl subscribe and adhere lo the
Statement of Faith. The induction process for new TriJ$tees includes them receiving a ¢opy of the
constitution of the CIO, a (x)py of the latest Charity TTuslees' Annual Report and statement of
accounts, and affording them the opportunity to question existing Trustees.
Page 2

Central Church Bideford
Trusteès. Report (contlnuad)
Statomont of Tru5t¢es' Rosponslbllltles
Th8 Iwslees are rggpon51blg lor preparing Ihè tru5te95' report And Ihe finandal ¥talemgnts In
accordance wilh the United Klngdom Accountln9 Standardg Iunikd Klngdom Gènerally Accepted
Accountlng Procllc81 and 8ppliL*tAg law and regula1￿ns.
Thg law appllcablè to tharfllgs requSre5 the Iru5tees to prepare financial statements for 8aGh financial
year whl¢h glve a true and falr vlew of the stat¢ ol 8ffalrB ol th8 charlly and of the Incornlng resources
nd 8ppli¢ation of r¢sources of ihe tharfty for th8t ￿riod. In pr8paring these finandal st8ternonts, the
IN5teès are ￿quI￿d to..
sdact sultsble accounting polldes and then app￿ thom conBlstenly,
observe the m8tt)od5 gnd prinupl8s in the Ch8rtJes SORP.,
mak¢judoemenl¥ and estimates thot aro r￿SOnable and prudent.,
stale whelhsr 3ppllcaNg accounllng standards have been followgd. SUbl￿t to any rn8tertal
departurès d18clos8d and explalned In the financiol statements., and
prgpare the flnan¢ial stalemgrtts on the going concern b8$ls unless it 18 Inepproprlatg lo pre8ume
that tha ch8rty wll continu6 In bugkn88s.
The bwsle88 are rg8pon3ible fr*r keeping proper a¢counllng record8 that dlsdosa wlth rÈasDnable
accuracy al any timo tha finEnclal positicsn of Ihe chadty and enable Ihem to 8nsur8 Ihal the finan¢I81
statemants comply wllh the ChBrlUes Acl 2011, the Charities (Accounts and Reports) Regulatv)ns
2008 and tho prO￿$10n8 of th8 constilutSor¢. The trust8e5 are also re8PDnslbla for saf8guardlng the
8syets ol the ¢harily and hen¢8 for ts￿r￿j re8sonablg slep# lor tho pravention and d¢leclSon of frauES
4nd oth•r I￿egular￿￿8.
The Iruslees are r06ponsible for Ihe m8lntenance and Integrtty ol the corporate and flnanclal
Inltsrmalion in¢luded on the ¢hariiabie comp8nls wèbsSt8. Loglslation governing the prep8rallon and
IJIss8mlnalion ol flnanclal sts18ments may dlffer from1gglslaUon In utherl(trfBdlcllon$.
,2I11/11
The annual repwi was apkwoved by the tNstee3 of Ihe d)grity on .......
h￿1 by..
gnd eigned on tts
Andrew Lynch
Trustee
Page 3

Central Church Bideford
Independent Examinerfs Report to the trustees of Central Church Bldeford
I report lo the trustees on my examination of the a¢￿￿nIS of Central Church Bideford for the year
ended 31 March 2025.
Responslbilities and basis of report
As the charity trustees of Central Church Bideford you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011 I'the Act,).
I report in ￿peCt of my examinatlon of the Central Church Bideford's accounts carried out under
section 145 of the 2011 Act and in carrying out rny examination I hove followed all the applicable
Dire¢tv)ns given by the Charity Commission under section 145151{b) of the Act.
Independent examlnerfs statement
I have completed my examination. I ￿firn that no material matters have to my attention in
connection wllh the examination giving me cause lo believe that In any material respect..
accounting re￿rdS were not kept in respect of Central Chur¢h Bideford as required by section
130 of the Act., or
2. the accounts do not accord with those records., or
3. the accounts do not comply wf(h the accounling requirements conceming the form and content of
accounts set out in the Charitiès (Accounts and Reports) Regulations 2008 other than any
requirement that ihe accounts give a 'true and foir view which is not a matter considered as part
of an independent exafflinalion.
I have no concerns and have come across no other matters in ¢onnedon with the examination to
which attention should be drawn in this report in order to enable a proper understsnding of the
accounts to be reached.
Catherine Williams FCA DChA
Independent Examiner
Westcotts (SW} LLP
47 Boulport Street
Barnslaple
Devon
EX31 1SQ
Date..
Page 4

Central Church Bideford
ststement of Flnanclal Activities for the Year Ended 31 March 2025
Unrestricted
Total
funds
2025
Total
2024
Noto
Incomo and Endowments from:
Oonalions and legacies
Chafitabje acllvities
Investment Inco￿
Other In¢ome
118.683
118,683
203,198
448
2.676
448
2,676
61
Total income
121,807
121,807
203,328
Expenditure on:
Charitable a¢livities
131.217
131.217
143,355
Tolal expenditure
Nel lexpenditureifincome
Nel movement in lunds
131.217
131,217
143,355
9,410
19,410
59,973
19.4101
19,4101
59.973
Recon¢iliation of funds
Total funds brought forward
Tot81 funds cairied forward
59.973
59,973
50,563
16
50,563
59,973
Al of the charity's 8cliMties derive from continulng operations during the above peri￿lS.
The funds breakdown for 2024 is shown in note 18.
The notes on pages 7 to 15 fomi an integral part of these financAal ststements.
Page 5

Céntral Church Bideford
{R6gistration numbor: 12Q1258)
Balance Shèet as at 31 March 2025
2025
2024
FLx•d a8S0ts
TaNJitde assets
14
2.586
1451
Cuffént 39SOts
DebtOTS
Cash 8t bank and In hand
15
1.359
48.390
49,759
1,7e2
2,913
57,331
60,244
3.722
Credltors: Amounts falllng due w5th1n ong yoar
Net current a$￿ts
56.522
59.973
Net
50,563
Fun¢ts ofth• tharfty:
UnM#trtctsd Incoma lund#
Unrts61rfcbd lundB
59.973
59,973
Total lunda
18
50,563
The financlal statements on pag85 5 10 15 were approved by Ihe trU3tees, and authots8d for on
111.06... arKJ SIgn￿ on thelr bohall ty.
Andrew'Lynch
The nots8 on page8 7 to 15 lorm an Integrnl part ofthooe finanGlal Slatsm￿ts.
P8118 6

Central Church Bideford
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Accounting pollcies
Statement of compliance
The financial stalernenls have been prepared in accDrdance wilh the second edition of the Charities
state￿nt of Recommended Practice issued in October 2019, the Financial Reporting Standard
applicaNe in the United Kingdom and Republ￿ of Ireland IFRS 102) and the Charllies Act 2011.
Basis of preparation
Central Church Bideford meets Ihe definkion of a public benefii entity under FRS 102. The 8¢¢ounls
lfinanckql slalementsl have been prepared under the historical cost Tr)nven1ion wth items recognised
at cost or transaction value unless otherwise slated in the relevant notels} to these accounts. The
accounts are prepared in steding which 18 the functional cJJrrency of the charity.
Going concorn
The trustees consider that there are no material uncertain￿eS about the charivs ability lo continue a$
a goong concem.
Income and endowments
Voluntary income including donations, gifts. legaaes and grants that provide core fundlng or are of a
general nature is recognised when the charity has enlluemenl to the income, it is probable that the
income wil be received and the amount can be measured with sufficient rèliabilTty.
Donatlon$ and legacles
DonalKJns and legacies are reuygnised on a receivable basis when re(*ipl is probable and the
amount can be reliably measured.
Investment Income
Elividends are recognised once the dividend has been declared and nollfication has been r￿eNed of
the dividend due.
Expenditure
All expenditure is reeognised On￿ Ihere is a legal or constructive obligation to that expenditure, il is
probable ￿et￿ement Is required and the amount can be measured reliably. All costs are allocated to
the applicable expenditure headlng that aggregate similar costs to that category. Where wsts cannot
be directly attributed lo particular headings they have been allocated on 8 ba&s consistent Mth the
use of fesources, wf(h central staff costs allocated on the basis of time spent, and depreciation
charges alloc8ted on the portion of the assefs use. Othei wjpport costs are allocated based on the
spread of staff costs.
Charitable adlvltles
Charitable expenditure compDses those costs incurred by the charity in the delivery of its activities
and services fr)r ils beneficiaries.11 includes both wsts that can be allocated directly to such activities
and those costs of an indlreol nature necessary to support them.
Page 7

Central Church Bideford
Notes to the Flnanclal Statements for the Year Ended 31 March 2025
(continued)
GRntprovislon$
Provisions for grants are made when the intention to make a grant has been ¢ommunicaled to the
recipient bul there is uncertainty about either the liming of the grant or the amount of grant payable.
Support costs
Support eosls include central fvnclions and have be8n allocat￿ to activity cost calegortes on a ba￿$
¢onsislenl with the use of resources, for example, allocating property costs by floor areas, or per
capita. staff costs by the time spent and other costs by thèir usage.
Taxation
The charity is consider￿1 lo pass the tests 8el out in Paragraph 1 Schedule 6 of the Finance Acl 2010
and therefore it meets the definition of a charitable company for UK c£JrpoTalion tsx purposes.
A¢¢Ording￿. the charity is potentially exempl from taxation in respect of income or capital gains
received wthin categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of thè Taxation of chargeatr￿e Gains Act 1992, to the extent that such income of gains are
applied exclusively to Qharitable purposes.
Tangible flxed asset5
IndNidual fixed assets are Initially recorded at cost, less any subsequent a¢c#Jmulated dePreC￿li0n
and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic lrfe as follows:
Depreciation method and rate
25% straight Ilne
Asset class
Equipment, fixtures and fittings
Cash and cash oquivalents
Cash and cash equivalents comprise cash on hand and call deposts. and other short-term highly
liquid Investments that are readily convertible lo a known amount of cash and are subled to an
Insignthcant risk of change in value.
Fund structure
Unreslricled income funds are general fiJnd$ that are available for use at the Iwstees discretion in
fvrtherance of the obiectives of the charity.
Financi81 Instruments
Classlfi¢ation
Finanaal assets and financial liabilities are recognised when the charity becomes a paty to the
ntraclual provisions of the Instrument.
Finanoal liabilities and equity instruments are ¢lassified acclxding to the substance of the contractual
arrangements entered into. An equlty instrument is any contract that eviden(*8 a resldual interest in
the assets of the charity after deducting all of ils liabilitles.
Page 8

Central Church Bideford
Notes to the Flnancial Statements for the Year Ended 31 March 2025
{contlnued)
RocognItIt￿ and measureme
I financial assets and liabilities are initially measured at transaction price (including transaction
cosl$l, ex￿p1 lor those financial assets classified as al fair value through profit or loss, which are
initially measured at fair value (which is normally the Iransaction price excluding transaction coslsl,
unless Ihe arrangement constitutes a financlng transaction. 11 an arrangement constitutes a financing
transaction. the financial asset or financial liability 15 measured al the present value ol the futu
P8ymenl8 diswunled al a market rale of interest for a Similar debt instrument.
FinatKial assets and liabilities are only offset in the statement ot finanThal positlon when, and only
when there exists a legally enforceable right lo set off the recognised amounts and the charity intends
either lo settte on a net basis. or to realise the asset and setue the liabilty simultaneously.
Financial assets are derecognised when and only when al the contractual rights to the cash flows
from the financial asset expire or are settled, bl the charity transfers lo another party 5ubstanlially all
of the risks and rewards ol ownership of the financA81 asset, or c) Ihe charity. despite having retained
some. but not all, significant rlsks and rewards of ownership, has transferred control of the asset to
another party.
Financial liabilities are derecognise(J only when the obligation specAfied in the o)ntract is discharged,
Cancelled or expires.
2 Income from donations and legacies
Unrestricted
funds
General
Total
2025
Donattons and legacies.
t)onalKJn$ received
118.683
118.683
UnTestriGtèd
funds
Goneral
Total
2024
Donations and legacies"
Donations ￿ceIVed
203,198
203,198
3 In¢orne from charitable activities
Unrestricted
funds
General
Total
2024
Charitabk Activ￿e8
69
69
Page 9

Central Church Bideford
Notes to the Flnancial Statements for the Year Ended 31 March 202S
(contlnued)
4 Inve5tm•nt income
Unrestricted
funds
General
Total
2025
Bank Interest recewable
448
448
Unrgstrlcted
funds
Gen•ral
Total
2024
Bank interest receNable
61
61
5 Other income
Unrestricted
funds
Genèral
Total
2025
Renlal income
1,926
1,926
6 Expendhure on charltablo activitias
Unrestricted
funds
General
Total
2025
Charitable Activities
Grant funding of actlvS1ies
located support costs
118,304
1,150
11,763
131.217
118,304
1.150
11,763
131,217
Unrestrlcted
funds
General
Tolal
2024
Nole
Chantable Activities
Grant funding of activities
Allocated support Costs
126,725
500
16.130
126,725
5C4J
16,130
143,355
143.355
Page 10

Central Church Bideford
Notes to the Financial Statements for the Year Ended 31 March 2025
(continued)
7 Analysis of support costs
Support costs allocated to charitable a¢tivitie5
Total
2025
Total
2024
Independent examinerfs remuneration
Office costs
A¢counlancy and payroll costs
Legal and professional fees
8ank charges
1,512
2.890
436
6,865
60
1,440
4,281
1,846
8,503
60
11,763
16,130
8 Grant-making
alysis of grants
Grants to individuals
2025
2024
Analysis
Grants
1,150
500
Net incomingloutgoing resources
Net (Outgoing￿lnC0mIng resou￿$ for the year include-
2025
2024
Depreciation of fixed assets
1,294
1,152
10 Trustees remuneration and expenses
From lime lo lime Trustees ¥MII make sundry purchases for which they are reimbursed against
receipts. Two Trustees are paid for their role wllhin the Ghurch. during the year they were Fiaid
£65,864 12024: £72,286). They do not receive any remuneration in respect of their role as a Tnjslee
of the charity. In addition, one Trustee received a monthly ministy gift totalling £6,00012024.' £3,600}
Page11

Central Church Bideford
Notes to the Financial Statements for the Year Ended 31 March 2025
(contlnuedl
11 Staff costs
The aggregate payroll costs were as follow3:
2025
2024
Staff costs during the year wore:
Wages and salaiies
SocAal security costs
Pension Lx)sts
65,504
1,671
2,409
69.584
72.966
2,116
4.921
80.003
Th¢ monthly average number of persons (including 5enlor management I leadership team) employed
by the charity during the year was as follows..
2025
2024
No
No
Employees
No employee recewed emoluments of more than £60.000 durlng the year
12 Independent examlner's remuneration
2025
2024
ExaminatKJn of the financial statements
1,512
1,440
Page 12

Central Church Bideford
Notes to the Financial Ststements for the Year Ended 31 March 2026
(contlnued
13 TaxatiOD
The charity is a registered charity and is therefore exempt from taxation.
14 Tangible fixed assets
Furniture
and
equipment
Total
C051
At 1 April 2024
Additions
4,603
429
4,603
429
At 31 M8roh 2025
5,032
5.032
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
1,1S2
1,294
1,152
1,294
2,446
2.446
Nel book value
At 31 March 2025
2,586
2,586
At 31 March 2024
3,451
3.451
From September 2024. Ihe charity became Trustee of the Bethel Chapel and Manse in
Easl-the*Water.
15 Debtors
2025
2024
PrepayTnent8
Other debtors
1,369
2,708
205
1.369
2,913
16 Credltors: amounts falling due within one year
2025
2024
Trade ￿edItOrS
Other creditors
Accruals
99
171
1,512
1.773
368
1,581
P8ge 13

Central Church Bideford
Notes to the Flnanclal Statements for the Year Ended 31 March 2025
(continued)
17 Pension and other schemes
Dèfined contribution pension scheme
The charity operates a defined ¢ontribullon penS￿n scheme. The pension cost Charge for the year
represents cc￿tributionS payable by the charity to the scheme and amounted lo £2,40912024- £NIII-
18 Funds
Balance at
31 March
2025
Balance at 1
April 2024
Incomlng
resources
expended
Unrestricted funds
General Funds
59,973
121.807
1131.217}
50,563
Balance at
31 March
2024
Incoming
resources
Resources
expended
Unrestricted funds
General Funds
203,328
143,355
59,973
19 Analysis of net assets between funds
Unrestrithd
funds
General
Total funds
at31 Mar¢h
2025
Tangible fLxed assets
Cuirenl assets
Current Ikibilthes
2,586
49,759
(1,782
50,563
2,586
49,759
(1.782
50,563
Total net assets
Unrestrided
funds
Genèral
Total funds
at 31 March
2024
Tangible fixed assets
Current assets
Current liabilities
3,451
60,244
13.7221
59.973
3,451
60.244
3.722
Total nel assets
59.973
Page 14

Central Church Bideford
Notes to the Flnancial Statements for the Year Ended 31 March 2025
(continued)
20 Related party transactions
There weie no rdated party Iransa¢tions in the year.
Page IS