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2025-03-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

BEACON CHURCH HAVANT

CHARITY REG. NO: 1201717

Pages 2 to 8 Trustees' Report Page 9 Independent Examiner's Report to the Trustees Page 10 Statement of Financial Activities Page 11 Balance Sheet Pages 12 to 19 Notes to the Financial Statements

1

BEACON CHURCH HAVANT

TRUSTEES REPORT FOR THE YEAR ENDED 31[st] MARCH 2025

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER

1201717

DATE OF REGISTRATION

START OF FINANCIAL YEAR

END OF FINANCIAL YEAR

25[th] January 2023

1[st] April 2024

31[st] March 2025

TRUSTEES AT 31ST MARCH 2024

P A Butcher C J Darmanin S G E Waters R J McMillan J Bunday E K F Bunday S J Elliott A P Jacobs

The existing trustees appoint any new trustees following the provisions laid out in the organisation's governing instrument.

LEGAL STATUS OTHER NAMES

Charitable Incorporated Organisation (CIO)

Also operating as Beacon Food Bank, Beacon Housing and Beacon Lounge.

GOVERNING INSTRUMENT

Constitution dated November 2022

OBJECTS

CORRESPONDENCE ADDRESS

  1. The advancement of the Christian faith for the public benefit. 2. The relief of persons in conditions of financial need, or infirm for reasons of age, ill-health or disability.

The Beacon 69 - 73 Meridian Centre Havant Hampshire PO9 1UN

PRIMARY BANKERS

The Cooperative Bank plc 1 Balloon Street Manchester M60 4EP

INDEPENDENT EXAMINER

K Gomes Independent Examiners Ltd The Grain Store, Hills Barns Appledram Lane South CHICHESTER West Sussex PO20 7EG

2

BEACON CHURCH HAVANT

TRUSTEES REPORT FOR THE YEAR ENDED 31st MARCH 2025

Introduction

The objects of the charity, summarised on page 2, are currently worked out in distinct areas of activity as follows:

  1. The advancement of the Christian Faith for the public benefit in the Borough of Havant and elsewhere, as the Trustees from time to time may think fit, by any means whatsoever including (but not by way of limitation) the preaching and proclamation of the Christian Gospel, the teaching of Christian doctrine and principles, the pastoral care of Christian people and the production and distribution of the Bible, Christian literature, media products and other resources, by :

  2. The operation and activities of Beacon Church Havant as a local church in the Borough of Havant, including its salaried staff and responsibility for the leased premises known as The Beacon, Meridian Centre, Havant, Hampshire.

  3. The trading activities of ‘Beacon Lounge’ a drop-in lounge in the church's premises selling refreshments, light lunches and a small selection of Christian books, cards and craft items.

  4. Involvement with other local churches in the Borough of Havant and beyond.

  5. Donations to other Christian organisations or ministries in the UK or overseas.

  6. The relief of persons who are in conditions of financial need, or who are infirm for reasons of age, illhealth or disability, by:

  7. The activities of a community project called 'Beacon Food Bank' which aims to provide free food hampers to those in genuine need in Havant Borough.

  8. The activities of a community project called 'Beacon Housing’ which aims to provide supported accommodation to people at risk of homelessness, in the Wecock Farm area of Havant Borough.

  9. Donations to other organisations helping those in need within the Borough of Havant.

Organisation

Membership

There is no formal membership register. Regular attendance at meetings and commitment to the beliefs and work of the Church is regarded, informally, as qualifying for membership. Public meetings of the church and the activities of all community projects are open to all, regardless of faith, sex, race, sexual orientation or background.

Leadership

The following team provides spiritual leadership and direction for the Church:

Legal and formal responsibility for the Trust falls to the trustees, listed on page 2, two of whom are also members of the Leadership Team.

3

BEACON CHURCH HAVANT

TRUSTEES REPORT continued FOR THE YEAR ENDED 31st MARCH 2025

Review of the Year

2024/25 was a year of growth for the church building on the developments of the previous year, although donations declined in the second half of the year. New members were added to the church through the year and the community outreach activities thrived, including a new weekly Lunch Club started in November 2024. There were challenges in volunteer availability to staff Beacon Lounge at times, but full 5 day opening was restored from January 2025

Beacon Food Bank saw demand decline a little compared to 2023/24. Both food and money donations also declined further meaning the project drew heavily on its reserves, necessitating changes in staffing (see below).

Beacon Housing has continued to operate successfully with the house fully occupied almost continuously once again. Plans were agreed at year end to lease an additional one bedroom flat.

Organisation and Staff

Chris Darmanin continued to be employed as a church leader, with an increase to 3.5 days per week from July 2024. The other church leaders serve voluntarily. Mark & Linda Arnold joined the leadership team in May 2024.

Due to the significant operating deficit of the Beacon Food Bank project, the difficult decision was taken in December 2024 to make the project manager redundant and to restructure the roles of the remaining staff. Two staff members were appointed as a job-shared supervisor at end of March 2025.

In December 2024 we were pleased to appoint a former resident of Beacon Housing to work as a Support Worker to the house residents.

As a result of these changes at year end 11 part-time staff were employed as follows:

At year end, 3 employees were members of pension schemes which are compliant with the Automatic Enrolment requirements, and a fourth was in the process of joining. The other employees are not eligible for automatic enrolment but have been offered pension cover where applicable.

In addition to the main leadership team, small teams oversee a number of activities of the church including the various outreach activities, the Worship Group and the Beacon Housing project.

Premises

The church continued to occupy two units in the Meridian Centre, Havant as its main premises, called ‘The Beacon’. The larger unit is occupied at zero rent, but with a partial service charge contribution levied, whilst rent and service charge continue to be paid on the smaller unit, from which Beacon Lounge is operated. The current 5 year lease with Havant Borough Council expires in July 2028.

Beacon Food Bank has continued to occupy a separate unit in an empty retail unit in the Meridian Centre under a separate lease from Havant Borough Council at a small rent. The charity funds the electricity costs of this unit and has obtained a rates exemption from the council. As with The Beacon, a 5 year lease has been agreed, which expires in July 2028.

No significant capital investment was made in the premises this year, following the improvements made in 2023/24.

The Beacon Housing project provides supported housing at a 4 bedroom property on the Wecock Farm estate which is leased from another Christian housing charity (see next section). The current 6 year lease expires in August 2026. At year end negotiations were underway to lease an additional 1 bedroom flat on a similar arrangement.

4

BEACON CHURCH HAVANT

TRUSTEES REPORT continued FOR THE YEAR ENDED 31st MARCH 2025

Community Involvement

Beacon Food Bank continued to help people facing hardship in the Borough of Havant through the year, generally by referral from other local community organisations or churches. 1,754 food hampers were provided during the year, a decline of 16% on 2023/24. As last year, the amount of food being donated by the public via local collection points has continued to decline meaning that a greater amount has had to be purchased. The average value of a hamper is estimated to be about £60, similar to last year.

Beacon Lounge continued to provide a drop-in coffee lounge and café with particular support to the lonely and elderly in the community, many of whom are regular customers. The lounge also acts as the collection point for Food Bank clients with a receptionist funded by the Food Bank throughout opening hours. The increased opening hours compared to 2023/24 produced an increase in sales of 11%. However, the loss of some volunteers meant that the lounge had to close on Mondays in November & December, but this was remedied from January 2025.

The Beacon Housing project continued to provide supported housing to a number of men on the Wecock Farm estate who would otherwise be at risk of homelessness. The house is leased to us by another Christian charity called Green Pastures CBS Ltd. Once again the house was fully occupied with 4 residents for most of the year. In addition to accommodation, pastoral and practical support is given to the tenants to help them with gaining employment and managing finances by a team involving members of several churches in the area. Income to the project comes primarily from housing benefits with a small rent supplement charged to each tenant.

The monthly Active Coffee Morning targeted at senior citizens continued through the year as did the weekly Parent & Toddler group and ‘Open Home’ afternoons during term times. A new weekly Lunch Club was launched in November 2024 which has already proven very popular. The Beacon is hired by several other charitable or community organisations each week.

Only one donation was made this year from the church’s Local Community Fund; to support a ‘Warm Spaces’ outreach at the Acorn Community Centre in Wecock Farm. However, a number of further donations were being reviewed at year end. A total of £2,200 was allocated from Beacon Food Bank reserves to support breakfast clubs in 5 local schools through the school year 2024/25.

Involvement With Other Churches

Efforts have been initiated this year to increase relationships with other local church leaders, as these have not been active since the Covid pandemic. A monthly inter-church prayer meeting, which was originally initiated by us, has continued throughout the year and is held in various churches around the Borough. The church also continues to be a member of Churches Together in Havant and Bedhampton.

Other local churches continue to support Beacon Food Bank both in terms of provision of volunteers and financial donations. The support team for the Beacon Housing project also includes a number of members of other local churches. Support to the Beacon Housing team is also provided by Green Pastures CBS including regional and national conferences which the team attend.

Outside accountability and support for the church leadership team has continued to be provided by Mark & Anita Churchward, previously the leaders of Southend Christian Fellowship.

Support to UK and Overseas Ministries

Financial support has continued to be given to Aaron Lewis, a former church member working with Teen Street (a ministry of OM) now based in Germany; to ‘New Generation International’, a charity supporting the development of a church in the Campina area of Romania; and to Mark & Anita Churchward (see above).

The ‘Girls in School’ project which was initiated by two members of the church to help girls remain in school in Kibera after they start menstruation continued this year. A successful visit was made to Nairobi in August 2024 to distribute sanitary product kits to girls and speak in classes in several primary schools. As the church members involved moved to another local church at the end of 2024, it was agreed that this fund should be closed. The remaining funds were used to purchase sanitary products for a planned visit in summer 2025.

5

BEACON CHURCH HAVANT

TRUSTEES REPORT continued FOR THE YEAR ENDED 31st MARCH 2025

Safeguarding of Children and Adults at Risk of Harm

The charity operates a documented Safeguarding Policy which was last updated in October 2021. The church is a member of ‘thirtyone:eight’, formerly known as the Churches Child Protection Advisory service (CCPAS). DBS clearances are maintained for all church members who are working with children, young people or adults at risk. The Safeguarding policy is overseen by a church member with experience in this field.

Commentary on the Statement of Financial Activities

Income and Expenditure

These accounts provide comparison with the first 9 months period of operation of the CIO (1[st] July 2023 to 31[st] March 2024). In order to facilitate comparisons with the full financial year 2023/24 the following summary tables include the income and expenditure reported for the previous Trust (Havant Community Church) for the period April to June 2023.

INCOME (including Havant Community Church Trust until INCOME (including Havant Community Church Trust until 30/6/2023)
TOTAL TOTAL
2024/25 2023/24
a) Donations and Legacies
Gifts and Donations 123,630 144,731
Income Tax Repayments 19,504 22,110
Special Offerings 0 1,100
143,134 167,941
b) Trading Activities 0 0
c) Investments
Bank Interest 1627 1292
1627 1292
d) Charitable Activities
Fundraising 2,164 948
Outside Bookings 1,907 4,523
Fees Received 3,642 5,687
Children's Groups Fees 1,040 1,115
Events Income 3,359 1,120
Beacon Lounge Sales 6,303 5,691
Beacon Food Bank 5,000 0
Beacon Housing 51,846 48,404
75,261 67,487
e) Other Income
Miscellaneous Income 630 589
Beacon Housing PIP Income 5,659 5,438
6,289 6,027
TOTAL INCOME 226,311 242,748

6

BEACON CHURCH HAVANT

TRUSTEES REPORT continued FOR THE YEAR ENDED 31st MARCH 2025

EXPENDITURE (including Havant Community Church Trust EXPENDITURE (including Havant Community Church Trust until 30/6/2023)
TOTAL TOTAL
2024/25 2023/24
a) Raising Funds 0 0
b) Charitable Activities
Administration 12,504 9,890
Bank Charges 61 64
Establishment 42,917 40,335
Hire of Premises 0 266
Staff Costs 54,847 48,896
Staff & Volunteer Expenses 228 81
Gifts to Staff & Volunteers 542 145
Events Costs 2,040 620
Outside Bookings Costs 196 670
Parent & Toddler Group 120 155
Gifts Made 4,360 8,600
Church Ministry 4,310 3,989
Beacon Lounge: Cost of Sales 2,192 2,247
Beacon Food Bank: Operation Costs 32,413 40,174
Beacon Food Bank: Payroll Costs 33,715 29,213
Beacon Housing: Operation Costs 38,386 33,579
Beacon Housing: Payroll Costs 8,858 6,600
Beacon Housing PIP Payments 5,560 3,823
Girls In School Project (Kibera) 5,753 2,676
Fees Paid 4,734 3,919
Other Expenditure 22 99
Depreciation (General) 3,789 3,949
Accounts Examination 810 1,200
258,360 241,192
TOTAL EXPENDITURE 258,360 241,192

Excluding the PIP funds received by Beacon Housing, total income decreased this year by 7.0% to £220,652. Gifts and donations income fell by 15% and Outside Bookings income fell by 58%. However, there were significant increases in Events income and Grant income to Beacon Food Bank.

Total expenditure, excluding PIP payments, was 6.5% higher than 2023/24 at £252,800. Significant increases in expenditure occurred in Administration (up 26%), Church Staff Costs (up 12%) and in Beacon Housing (up 18%). On the other hand external gifts made fell by 49%.

Restricted funds (see Note 5) comprise the Beacon Food Bank and Beacon Housing project funds, the PIP fund held for a Beacon Housing tenant, funds for the Kibera ‘Girls in School’ project, and a fund to hold other restricted gifts and fees which are directly passed on.

Balance Sheet

Fixed assets value decreased by 36% in the year to £5,700 with only £1,274 spent on additions. Net current assets also decreased by 21% leaving total funds at year end 22% down at £112,928; comprising £96,421 in Restricted Funds (down 18%) and £16,507 in Unrestricted funds (down 40%).

7

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS

Report to the trustees and members of Beacon Church Havant on the accounts for the period ending 31[st] March 2025 set out on pages 10 to 19.

Respective Responsibilities of Trustees and Examiner

The Charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Act), and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner's Statement

My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the organisation 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 the 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

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in, any material respect, the trustees’ requirements:

  2. to keep accounting records in accordance with section 130 of the Act; and

  3. to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Act and with the methods and principles of the Statement of recommended Practice: Accounting and Reporting by Charities.

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

K Gomes FCIE, MAAT Independent Examiners Ltd The Grain Store, Hills Barns Appledram Lane South CHICHESTER West Sussex PO20 7EG

Date: 21.10.25

9

BEACON CHURCH HAVANT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[st] MARCH 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and Legacies
3a
Trading Activities
3b
Investments
3c
Charitable Activities
3d
Other Income
3e
TOTAL INCOME
EXPENDITURE ON:
Raising Funds
4a
Charitable Activities
4b
TOTAL EXPENDITURE
NET INCOME/ (EXPENDITURE)
Revaluation of Stock
2
Transfer Between Funds
5
Total Funds Brought Forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024/25
2023/24
9 months
£
£
£
£
104,178 38,956
143,134 126,976
- - - -
24 1,603 1,627 869
12,630
62,631
75,261
50,579
510 5,779
6,289 4,617
117,342
108,969
226,311
183,042
- - - -
128,251
130,108
258,360
184,148
128,251
130,108
258,360
184,148
(10,909) (21,140) (32,049) (1,106)
97 - 97 (93)
- - - -
27,319 117,561 144,880 146,079
16,507 96,421 112,928 144,880

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 12 to 19 form part of these financial statements.

10

AS AT 31"tM ARCH 2(J25
31-Mar 31-Mar
Unrestricted Restricted 2025 2024
Funds Funds Total Total
Note E E E E
FixedAssets
Tangibleassets 2 4,76L 939 5,7OO
8,913
Current Assets
Stock 921 92L 824
Cashatbank andinhand 6 9,724 97,973 LO7,697 161,052
Debtors: duewithinoneyear
Debtors: dueinmorethanoneyear		 7
I		 5,967 1,359 7,226 6,952
Total Current Assets L6,5L2 99,332 LL5$44 168,828
Creditors:duewithinoneyear 9 4,766 3,850 8,616 32,860
NETCURRENT ASSETS LL,746 95,482 LO7,22B L35,967
TOTAL ASSETSlesscurrentliabilities L6,5O7 96,421 Ll2t928 L44$8O
Creditors:amountsfallingdue
inmorethanoneyear 10
NET ASSETS L6,507
96,42L		 LL2,92.8 144,880
Fundsofthe Charity
Unrestricted funds L6,5O7 16,5O7 27,3L9
Restricted funds 96,42L 96,42L LL7,56l
TotalFunds L6,507 96,42L LL2,928 144,880

BEACON CHURCH HAVANT

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 31[st] MARCH 2025

1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The Charity meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

The Charity has claimed exemptions available in Section 1a of FRS 102 not to prepare a cash flow statement since it is a small charity.

Voluntary income is received by way of donations and gifts. It is shown in full in the Statement of Financial Activities, when received. Gifts in kind are valued at their estimated value to the organisation and are included under the appropriate headings.

Intangible income is valued and included in income to the extent that it represents goods or services where another party is bearing the financial cost and the benefit is quantifiable. Where it is difficult or not possible to quantify the benefit, or where there is no financial cost borne by another party (e.g., volunteers), the accounts do not include the intangible income.

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are received.

Restricted funds are to be used for specified purposes as required by the donor. Expenditure which meets these criteria is allocated to the relevant fund. Income derived from these funds is retained within the funds concerned. Designated funds are unrestricted funds which the trustees have designated to be used for a specific purpose. Where these funds yield investment income, this is available for general purposes. Unrestricted funds are funds which are not designated or restricted.

There has been no change to the accounting policies (Valuation rules and methods of accounting) since last year.

Depreciation of fixed assets is calculated to write off their cost or valuation less any residual value over their estimated useful lives at the rate of 25% on the straight line basis.

2. TANGIBLE FIXED ASSETS

EQUIPMENT
Cost
31-Mar-24
Disposals
Additions
Cost at
31-Mar-25
Depreciation
31-Mar-24
Disposals
Charge
Depreciation at
31-Mar-25
Net Book Value
31-Mar-25
Net Book Value
31-Mar-24		 Restricted Unrestricted Total
Sundry
Fixtures
Equipment
& Fittings		 Sundry
Computer
Fixtures
Equipment
Equipment
& Fittings
£
£
2,634
1,518
558		 £
£
£
33,479
4,872
38,010
(661)
696
20		 £
80,513
(661)
1,274
3,192
1,518		 33,514
4,892
38,010		 81,126
2,109
965
318
380		 31,887
4,589
32,051
(661)
832
243
2,715		 71,601
(661)
4,487
2,427
1,344		 32,057
4,832
34,766		 75,426
765
174		 1,457
60
3,244		 5,700
525
554		 1,592
283
5,959		 8,913

12

BEACON CHURCH HAVANT

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR YEAR ENDED 31[st] MARCH 2025

3. INCOME AND ENDOWMENTS FROM:

a) Donations and Legacies
Note
Gifts and Donations
5,14,15
Income Tax Repayments
14
Special Offerings
5
b) Trading Activities
c) Investments
Bank Interest
d) Charitable Activities
Fundraising
14 & 15
Outside Bookings
Fees Received
Children's Groups Fees
Events Income
Beacon Lounge Sales
Beacon Food Bank
14
Beacon Housing
15
e) Other Income
Miscellaneous Income
Beacon Housing PIP Income		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024/25
2023/24
9 months
£
£
£
£
87,371
36,259
123,630
110,154
16,807
2,697
19,504
16,322
0
0
500
104,178
38,956
143,134
126,976
0
0
0
0
24
1603
1627
869
24
1,603
1,627
869
22
2,143
2,164
783
1,907
1,907
3,587
3,642
3,642
1,105
1,040
1,040
765
3,359
3,359
1,063
6,303
6,303
4,319
5,000
5,000
0
51,846
51,846
38,957
12,630
62,631
75,261
50,579
510
120
630
537
5,659
5,659
4,080
510
5,779
6,289
4,617

13

BEACON CHURCH HAVANT

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR YEAR ENDED 31st MARCH 2025

4. EXPENDITURE ON:

Note
a) Raising Funds
b) Charitable Activities
Administration:
Catering Supplies
Cleaning and Household
Hire of Equipment
Insurance
Printing and Photocopying
Repairs and Renewals
Stationery and Postage
Subscriptions and Licences
Telephone & Internet
Training
Bank Charges
Establishment
Hire of Premises
Staff Costs
11
Staff & Volunteer Expenses
Gifts to Staff & Volunteers
Events Costs
Outside Bookings Costs
Parent & Toddler Group
Gifts Made:
Local Community Gifts
5
Ministry Gifts to Individuals
Ministry Gifts to Organisations
Special Offerings
5
Other Gifts to Individuals
Church Ministry:
Catering
Alpha Courses & Outreach
Staff Expenses
Visiting Ministry
Youth and Children's Work
Other
Beacon Lounge: Cost of Sales
Beacon Food Bank: Operation Costs
14
Beacon Food Bank: Payroll Costs
11 & 14
Beacon Housing: Operation Costs
15
Beacon Housing: Payroll Costs
11 & 15
Beacon Housing PIP Payments
Girls In School Project (Kibera)
5
Fees Paid
Other Expenditure
Depreciation (General)
Accounts Examination		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024/25
2023/24
9 months
£
£
£
£
0
0
0
0
377
377
468
3,173
3,173
2,388
707
707
0
951
951
912
844
844
528
3,013
3,013
1,436
165
165
23
2,243
2,243
1,259
849
849
784
184
184
194
61
61
46
42,917
42,917
31,686
0
0
0
54,847
54,847
36,988
228
228
81
542
542
145
2,040
2,040
572
196
196
581
120
120
155
260
260
1,700
2,950
2,950
2,700
800
800
1,050
0
0
850
350
350
200
1,093
1,093
505
479
479
979
1,013
1,013
533
149
149
700
31
31
143
1,544
1,544
673
2,192
2,192
1,699
32,413
32,413
33,284
33,715
33,715
21,995
38,386
38,386
25,011
8,858
8,858
5,100
5,560
5,560
2,985
5,753
5,753
992
4,734
4,734
0
22
22
73
3,789
3,789
3,949
471
339
810
780
128,251
130,108
258,360
184,148

14

BEACON CHURCH HAVANT

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR YEAR ENDED 31st MARCH 2025

5. RESTRICTED FUNDS
Note
Beacon Food Bank
14
Beacon Housing
15
Beacon Housing PIP Fund
Restricted Gifts & Fees
Kibera (Girls in School) Fund		 Balance
Transfers
Balance
01-Jul
Income
Expenditure
Between
31-Mar
2024
Funds
2025
£
£
£
£
£
63,132 44,063 66,281 - 40,914
33,225 52,286 47,430 - 38,081
17,549 5,659 5,560 - 17,648
(2) 4,865 5,084 - (222)
3,657 2,096 5,753 - (0)
117,561 108,969 130,108
0 96,421

Beacon Food Bank: provides funds for free food hampers and other emergency food support for people in genuine need in the Havant Borough area.

Beacon Housing: provides supported housing for men at risk of homelessness on the Wecock Farm estate.

Beacon Housing PIP Fund: holds Personal Independence Payments on behalf of one of the residents of the Beacon Housing project on request of DWP.

Restricted Gifts & Fees: the receipt and forwarding of fees and designated donations made by church members for individuals or other ministries, including Gift Aid claimed on those gifts where appropriate.

Kibera (Girls in School) Fund: holds donated funds designated for use by the ‘Girls In School’ project, run by church members to serve schools in the Kibera slums of Nairobi, Kenya.

6. CASH AT BANK AND IN HAND
General:
Current Account
Cash in Hand
Lunch Club Cash In Hand
Beacon Lounge:
Cash in Hand
Beacon Food Bank:
Current Account
Cash in Hand
Savings Account (95 days)
Beacon Housing (incl. PIP Fund):
Current Account
PIP Fund Account
Savings Account (95 days)		 Unrestricted
Restricted
Total
Total
Funds
Funds
31-Mar-25
31-Mar-24
8,456 (582) 7,874 41,180
268 - 268 245
220 - 220 -
779 - 779 661
- 2,603 2,603 14,002
- 118 118 78
- 37,103 37,103 50,870
- 15,459 15,459 21,213
- 17,648 17,648 17,549
- 25,623 25,623 15,253
9,724
97,973
107,697
161,052

15

BEACON CHURCH HAVANT

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR YEAR ENDED 31st MARCH 2025

7. DEBTORS AND PREPAYMENTS: AMOUNTS BECOMING DUE WITHIN ONE YEAR

Trade Debtors
Income Tax Recoverable
VAT Recoverable
Beacon Housing Energy Account
Salary error to be refunded (Beacon Housing)
Deposits not cleared at bank
Refund due to Beacon Food Bank from Church (supplies)
Donations owed to Beacon Food Bank by Church
Closing Donation owed to Girls in School fund		 Unrestricted
Restricted
Total
Total
Funds
Funds
31-Mar-25
31-Mar-24
£
£
£
£
222 -
222 304
3,969 698
4,667
5,981
367 - 367 -
- 137 137 324
- - - 90
1,310 - 1,310 197
- 80 80 56
- 156 156 -
- 288 288 -
5,867
1,359
7,226
6,952

8. DEBTORS AND PREPAYMENTS: AMOUNTS BECOMING DUE IN MORE THAN ONE YEAR

The Charity has no debtors or prepayments becoming due in more than one year.

9. CREDITORS: DUE WITHIN ONE YEAR

9. CREDITORS: DUE WITHIN ONE YEAR
Pension Contributions
Independent Examiners Fees
Tax and Social Security
VAT Owed
Refund due from Church to Beacon Food Bank (supplies)
Donations owed from Church to Beacon Food Bank
Rent/Service Charge for 2023/24 (not billed at 31/3/24)
Cheque not cleared at bank
Trade Creditors		 Unrestricted
Restricted
Total
Total
Funds
Funds
31-Mar-25
31-Mar-24
£
£
£
£
244 28
273
322
471 339
810
780
476 -
476
449
0 -
0 401
80 -
80 56
156 -
156 -
- -
0 27,150
- -
0 200
3,338 3,483
6,821
3,504
4,766
3,850
8,616
32,860

10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

0 0 0 0

16

BEACON CHURCH HAVANT

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR YEAR ENDED 31st MARCH 2025

11. STAFF COSTS AND NUMBERS
Gross Wages and Salaries
Employer's National Insurance Costs
Employer's Pension Contributions		 2024/25
2023/24
9 months
£
£
93,257
61,967
0
0
2,678
1,915
95,935
64,083

The Charity operates payroll under a PAYE scheme.

No employees received emoluments in the range of £50,000 to £60,000.

Equivalent full time employees who were engaged in each of the following activities at year end:

Activities in furtherance of organisation's objects
Fundraising Activities		 31-Mar-25
31-Mar-24
TOTAL
TOTAL
2.9
3.2
0
0
2.9
3.2

12. TRUSTEES AND OTHER RELATED PARTIES

Salaries and Expenses paid to trustees and related parties were as follows:

P Butcher
C Darmanin
K Darmanin
A Waters
S Waters
Total Paid		 Net
Training/
Entertain-
Travel &
Employer
Service
TOTAL
Salary
Conference
ment
Subsistence
Pension
Fees
2024/25
£
£
£
£
£
£
£
6,037 - - - - - 6,037
20,476 - 284 284 1,177 - 22,221
5,136 - - 444 - 1,879 7,459
3,744 255 - 167 - - 4,166
- 255 55 81 - 1,485 1,876
35,393 510 339 976 1,177 3,364 41,758

Two trustees and two related parties received benefits as detailed above, of which entertainment, travel & subsistence expenses were reimbursements. No other payments were made to trustees or any persons connected with them during this financial period.

No material transaction took place between the organisation and a trustee or any person connected with them.

A total of £38,020 was donated to the charity by the trustees and related parties.

13. RISK ASSESSMENT

The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining sufficient free reserves, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The level of free reserves has remained steady this year and budgets are being set to ensure reserves remain at a sustainable level. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

17

BEACON CHURCH HAVANT

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR YEAR ENDED 31st MARCH 2025

14. BEACON FOOD BANK
INCOME
Fundraising
Gifts and Donations
Grants
Income Tax Repayments
Other Income
EXPENDITURE
Food and Sundries
Christmas Hamper Gifts
Gifts to Other Organisations
Gifts to Volunteers
Administration:
Depreciation
Mobile Phone
Publicity and Printing
Repairs and Renewals
Stationery and Postage
Other Expenditure
Storage Unit:
Electricity
Rent
Staff & Volunteer Expenses
Payroll: Staff		 2024/25
2023/24
9 months
£
£
1,270 708
33,815 41,512
5,000 -
2,625 2,348
120 170
42,830 44,738
20,606 23,815
- 1,823
1,760 650
272 48
697 645
129 101
88 214
1,057 457
2 22
23 -
1,119 1,159
5,200 3,502
1,460 848
33,715 21,995
66,128 55,279

The income above does not include donations of food and personal hygiene items which significantly add to the financial donations in value. At present the charity is not able to place reliable valuation on these donations.

18

BEACON CHURCH HAVANT

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR YEAR ENDED 31st MARCH 2025

15. BEACON HOUSING
INCOME
Gifts and Donations
Housing Benefit Income
Rent Supplement Income
EXPENDITURE
House Lease Rent
House Maintenance
House Running Costs
Housing Team Costs
Staff & Volunteer Expenses
Payroll: Staff
Gifts to Tenants
Other Expenditure		 2024/25
2023/24
9 months
£
£
70 -
50,748 38,140
1,097 817
51,916 38,957
26,107 17,410
1,741 1,458
6,509 4,860
726 1,049
2,542 93
8,858 5,100
762 126
- 16
47,244 30,111

16. GRANTS

Grants provided during the year 2024/25 for Beacon Food Bank:

Balance Balance
01-Apr Income Expenditure 31-Mar
2024 2025
£ £ £ £
Hampshire County Council - 5,000 3,330 1,670
(Household Support Fund)

17. PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the trustees report. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

18. ANNUAL COMMITMENTS

The charity has no annual capital commitments but does have obligations regarding leased premises:

19