IMMANUEL BAPTIST CHURCH SOUTHSEA Charity No. 1201324
TRUSTEES REPORT AND UNAUDITED FINANCIAL STATEMENTS
For the year ended 31 December 2025
IMMANUEL BAPTIST CHURCH SOUTHSEA
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
| Report of the Trustees and Charity information | 1 |
|---|---|
| Independent Examiners Report | 2 |
| Statement of Financial Information | 3 |
| Balance Sheet | 4 |
| Notes | 5 |
IMMANUEL BAPTIST CHURCH SOUTHSEA
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
Charity name: Immanuel Baptist Church Southsea
Registered Number: 1201324 Address: Immanuel Baptist Church 109 Victoria Road North Southsea PO5 1PS Trustees D R Anderson P Watson-Weavind J Anderson L Westron E M Harper A B Beerling - appointed 3rd June 2025 S Moore Rev J Thomas - resigned
Structure
Immanuel Baptist Church Southsea is a CIO registered on 13 December 2022.
Objectives
The purpose of the charity is the advancement of the Christian faith according to the principles of the Baptist denomination.
The charity may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.
The main activities in relation to this purpose for the public benefit includes regular Sunday morning services and a weekly wellbeing café.
The trustees have had regard to the guidance issued by the Charity Commission on public benefit.
Achievements and Performance
The charity’s Wellbeing Café, Renew 109, provides a quiet, shared space where ‘it’s okay not to be okay’.
The charity is registered on the Welcome Directory which helps faith communities become places where people who leave prison find acceptance.
The charity hosted two outreach events, Skittles and Pizza & Praise
The charity has donated to the following organisations:
Kings Church Food Bank, Angus & Helen Douglas in Nepal 9Link Missionaries), Mission Aviation Fellowship (MAF), St Simons Sunday Supper Club, Leprosy Mission, Friends Without Borders, Hope House, Portsmouth, BMS Harvest Appeal, Life House, Portsmouth, Rowan’s Hospice, Naomi House Hospice
Financial Review
During the year the charity had income of £80,898 and expenditure of £72,699 giving a surplus of £20,451.
Reserve Policy
The charity currently holds free reserves of £115,415. Given the nature of the charity it is felt prudent to carry reserves of one years expenditure. Currently the charity holds a little more than this but, given the size of the charity, this is felt to be in line to ensure any urgent expenses can be met should the income decrease.
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INDEPENDENT EXAMINERS REPORT TO THE MEMBERS
ON THE UNAUDITED ACCOUNTS OF
IMMANUEL BAPTIST CHURCH SOUTHSEA
To the members of the Immanuel Baptist Church Southsea, I report on the accounts of the charity for the year ended 31 December 2025, which are set out on page 3-5.
Respective Responsibilitiesof Trustees and Examiner
The charity is responsible for the preparation of the financial statements and that an independent examination is needed.
It is my responsibility to:
• examine the financial statements to ensure that they have been prepared in accordance with general accounting principles
- state whether particular matters have come to my attention.
Basis of Independent Examiner's Report
An examination includes a review of accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes considerations of any unusual items or disclosures in the financial statements, and the seeking of explanations from you as officers 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 financial statements present a "true and fair view" and the report is limited to those matters set out in the statements below.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention
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1) which gives me reasonable cause to believe that, in any material respect, the requirements:
-
to keep accounting records and
• to prepare financial statements which agree with the accounting records and to comply with the accounting requirements of the charity.
have not been met; or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
H Cheesman
10th July 2026
Heather Cheesman 104 Stockbridge Road Chichester West Sussex PO19 8QP
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IMMANUEL BAPTIST CHURCH SOUTHSEA
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
| Notes INCOMING RESOURCES Income and endowments from Donations 2 TOTAL RESOURCES EXPENDED Charitable activities 3 TOTAL NET INCOME/(EXPENDITURE) Transfers between funds Reconciliation of Funds FUND BALANCE CARRIED FORWARD Fund balance brought forward |
Restricted Fund £ 80,191 80,191 59,740 59,740 20,451 20,451 94,964 115,415 |
Unrestricted Fund £ 707 707 707 707 - - - - |
Total Funds £ 80,898 80,898 60,447 60,447 20,451 - 20,451 94,964 115,415 |
2024 £ 78,697 |
|---|---|---|---|---|
| 78,697 | ||||
| 72,699 | ||||
| 72,699 | ||||
| 5,998 - |
||||
| 5,998 88,966 |
||||
| 94,964 |
The annexed notes form an integral part of these financial statements All amounts derive from continuing activities
All gains and losses recognised in the year are included in the Statement of Financial Activities
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IMMANUEL BAPTIST CHURCH SOUTHSEA
BALANCE SHEET
AS AT 31 DECEMBER 2025
| Notes Current assets Cash at bank and on deposit 5 Net current assets Total assets Funds Restricted funds Balance carried forward Creditors: amounts falling due within one year |
Restricted Funds £ 115,815 115,815 400 115,415 115,415 115,415 115,415 |
Total Funds £ 115,815 115,815 400 115,415 115,415 115,415 115,415 |
2024 £ 94,964 |
|---|---|---|---|
| 94,964 | |||
| 94,964 | |||
| 94,964 | |||
| 94,964 | |||
| 94,964 |
The financial statements were approved by the board and authorised for issue on and signed on their behalf by
The annexed notes form an integral part of these financial statements
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IMMANUEL BAPTIST CHURCH SOUTHSEA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1 Principal accounting policies
These financial statements have been prepared under the historical cost convention and the principal accounting policies as set out below and in accordance with the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. The charity is a public benefit entity.
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a. Incoming resources are accounted for as follows: - Donations are brought into account when receivable.
-
All other income is brought into account on the accruals basis.
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b. Amounts received under gift aid are brought into account when receivable, together with the attributable income tax.
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c. All expenditure is accounted for on an accruals basis. d. Debtors and creditors receivable or payable within one year are recorded when the legal obligation arises.
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e. Cash at bank and on deposit is held to meet the short-term cash commitments as they fall due. All donations are available as grants so considered to be required in the short term.
In preparing the accounts, the trustees have considered whether in applying the accounting policies required the FRS 102 and the Charities SORP FRS 102 restatement of comparative items was needed. No restatements were required.
2 Donations and legacies
| Unrestricted 2025 £ Donations 26,172 Other income 8,771 Premise hire 40,481 Gift aid 3,501 Interest 1,266 80,191 |
Restricted 2025 £ 607 100 - - - 707 |
Total 2025 £ 26,779 8,871 40,481 3,501 1,266 80,898 |
Total 2024 £ 32,816 1,333 36,972 7,488 88 |
|---|---|---|---|
| 78,697 |
- 3 Analysis of total resources expended
| Unrestricted 2025 £ Charitable activities 26,023 Pastoral and other gifts 1,082 Subscriptions 526 WEBA 14,663 Church and ministerial expenses 7,181 Administration expenses 1,621 Donations 4,188 Courses and training 1,556 Loan repayment 2,500 Governance costs 400 Total 59,740 Building costs and repairs |
Restricted 2025 £ - - - - 607 - 100 - - - 707 |
Total 2025 £ 26,023 1,082 526 14,663 7,788 1,621 4,288 1,556 2,500 400 60,447 |
Total 2024 £ 30,224 50 176 18,030 11,412 4,241 4,223 1,843 2,500 - |
|---|---|---|---|
| 72,699 |
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