# **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_ :
- 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.
- 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.
- Involvement with other local churches in the Borough of Havant and beyond.
- Donations to other Christian organisations or ministries in the UK or overseas.
2. _The relief of persons who are in conditions of financial need, or who are infirm for reasons of age, illhealth or disability, by:_
- 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.
- 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.
- 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:
- Chris Darmanin
- · Karen Darmanin (from March 2025) · Simon Waters
- Ann Waters
- · Mark Arnold (from May 2024) · Linda Arnold (from May 2024)
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:
- in the church; one ministry post, one management post, one supervisor post for Beacon Lounge, two administrative posts, and one post to support outreach activities;
- in Beacon Food Bank; two supervisors (job shared), one assistant, and two Food Bank receptionists who also serve as Lounge assistants (job shared);
- in Beacon Housing; two Housing Managers (job shared), and one Support Worker; (NB 14 posts are listed as 3 employees perform 2 separate part-time roles)
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:
- examine the accounts under section 144 of the Act.
- to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Act), and
- to state whether particular matters have come to my attention.
## **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:
- to keep accounting records in accordance with section 130 of the Act; and
- 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
2. 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:
- 5 year operating leases for two units in the Meridian Centre agreed with Havant Borough Council, the current owners of the Centre, commencing July 2023.
- a 6 year lease on a 4 bedroom house on the Wecock Farm estate to provide supported housing, agreed with Green Pastures CBS Ltd. in August 2020 by the previous Trust.
- Details of the leases are provided in the trustees’ report.
19