**Charity Registration No. 1202425** ## **SALT AND LIGHT MISSION CHURCH** **ANNUAL REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 DECEMBER 2025** **SALT AND LIGHT MISSION CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025** ## **CONTENTS** |Charity Information|1| |---|---| |Trustees Report|2-3| |Independent Examiner's Report|4| |Receipts & Payments Account|5| |Statement of Assets and Liabilities|6| |Notes to the Financial Statements|7| **SALT AND LIGHT MISSION CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025** **Page 1** ## **CHARITY INFORMATION** ## **Trustees** Mr Teodoro Consolacion Mrs Jasmin Beboso Mr Vincent De Rona Mr Eleazar Ninal **Charity number** 1202425 **Address** 9 Henfield Close Brighton BN2 5GN **Independent Examiner** J R Caladine FCCA CTA FCIE Caladine Limited Chartered Certified Accountants Chantry House 22 Upperton Road Eastbourne East Sussex BN21 1BF **SALT AND LIGHT MISSION CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025** **Page 2** ## **Report of the Trustees** The Trustees have pleasure in presenting their annual report and financial statements for the year ended 31 December 2025. ## **1 Objectives and activities** The church is governed by its constitution dated 21 March 2023. The objectives of the church are to advance the Christian religion and pursue the Great Commission in discipleship in any part of the United Kingdom or the world and to fulfil other charitable purposes. ## **2 Structure, governance and management** The church is a charitable incorporated organisation registered with the Charity Commission in England and Wales on the 21 March 2023, registration number 1202425. The trustees who served during the year were: Mr Teodoro Consolacion Mrs Jasmin Beboso Mr Vincent De Rona Mr Eleazar Ninal New trustees are appointed upon recommendation of the majority of the church membership. ## **3 Review of activities** During the reporting year, the Charity undertook the following key activities: ## _Discipleship, Training, and Equipping_ 1. The Charity conducted a series of trainings and seminars for church members as part of its discipleship and equipping programmes. These activities aimed to strengthen spiritual growth, leadership development, and service within the church and the wider community. 2. Community Engagement and Partnerships The Charity actively supported and partnered with local community groups, including the Brighton and Hove Filipino Community and the Horsham Filipino Community. Through these engagements, the Charity contributed to activities that fostered camaraderie, cooperation, cultural connection, and mutual support among community members. 3. Outreach to the Elderly As part of its community outreach initiatives, the Charity conducted Christmas gift-giving and visitation activities at local nursing homes, including Victoria Chartwell Care Home in Hove, East Sussex. These visits aimed to provide encouragement, companionship, and practical support to elderly residents, particularly during the Christmas season. 4. Children and Family Activities The Charity organised children-focused activities, including Kidzlympics, hosted at the church and open to families with children from Brighton and Horsham. These activities promoted healthy lifestyles, sportsmanship, teamwork, and positive interpersonal interaction among children in a safe and inclusive environment. 5. Overseas Charitable Support - Philippines In line with its charitable objectives, the Charity granted financial assistance to pastors, churches, and mission organisations in the Philippines. These funds supported community outreach projects, pastoral support, and mission activities aimed at serving vulnerable communities and advancing the Christian faith. **SALT AND LIGHT MISSION CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025** **Page 3** ## **Report of the Trustees (continued)** ## **4 Public benefit statement** The trustees have paid due regard to the guidance issued by the Charity Commission in deciding what activities the church should undertake. The trustees believe that the church's activities comply with the guidance for charities. ## **5 Financial review and policies** The Trustees ensured that all financial assistance and expenditures during the year were: - Made in furtherance of the Charity's stated objects; - Supported by available unrestricted funds; - Properly authorised, recorded, and monitored. The Trustees confirm that appropriate financial controls were maintained throughout the year. These financial statements have been prepared on a receipts and payments basis. Cash receipts for the year amounted to £37,356 (2024: £33,844) and payments were £32,791 (2024: £35,197). General cash funds carried forward at 31 December 2025 were £14,998 (2024: £10,433). ## _Reserves policy_ It is the policy of the church that free reserves should be maintained at a level equivalent to between three and six month's expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the church's current activities while consideration is given to ways in which additional funds may be raised. ## _Risk management_ The trustees continually consider the major risks to which the church is exposed and are satisfied that systems are in place to mitigate exposure to these risks. ## **7 Future plans** Looking Ahead The Trustees remain committed to strengthening the Charity's discipleship programmes, expanding community engagement within the UK, and continuing overseas mission and relief support where resources allow. Plans for the coming year will continue to focus on sustainable ministry, community impact, and good governance. ## **8 Independent Examiner** The Independent Examiner is Mr J R Caladine Esq of Caladine Limited, Chartered Certified Accountants of Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF. On behalf of the Trustees **Mr Teodoro Consolacion** Trustee Date: 21 May 2026 **SALT AND LIGHT MISSION CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025** **Page 4** ## **Independent Examiner's Report to the Trustees of Salt and Light Mission Church** I report to the charity trustees on my examination of the accounts of Salt and Light Mission Church ('the CIO') for the year ended 31 December 2025, which are set out on pages 5 to 7. ## **Responsibilities and basis of report** As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the CIO’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner’s statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - (1) accounting records were not kept in respect of the CIO as required by section 130 of the Act; or - (2) the accounts do not accord with those records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## **J R Caladine FCCA CTA FCIE** Caladine Limited Chartered Certified Accountants Chantry House, 22 Upperton Road Eastbourne, BN21 1BF Date: 4 June 2026 **SALT AND LIGHT MISSION CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025** **Page 5** ## **Receipts and Payments Account** |**Receipts**
Gifts and donations
Tax refunds
Fundraising, sales and events
**Total receipts**
**Payments**
Hall and venue hire
Travel costs
Catering and refreshment costs
Gifts and donations
Equipment
Events
Music, media and IT costs
Training
Children's ministry
Young adults/youth ministry
Insurance
Professional fees
Consumables and sundry costs
**Total payments**
Net receipts/(payments)
**Cash funds at 1 January 2025**
**Cash funds at 31 December 2025**|**2025**
**£**
30,858
5,708
790
37,356
8,514
4,335
1,069
9,217
-
4,038
623
1,105
351
199
459
2,640
240
32,791
4,565
10,433
**14,998**|**2024**
**£**
28,009
4,040
1,795| |---|---|---| |||33,844| |||9,897
3,335
2,818
6,797
861
3,627
522
2,275
151
-
493
3,096
1,324| |||35,197| |||(1,353)
11,786| |||**10,433**| **SALT AND LIGHT MISSION CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025** **Page 6** ## **Statement of Assets and Liabilities** |**Cash funds**
Current account
**Total cash funds**
**Other assets and liabilities**
Assets
Musical, Audio Visual and IT equipment (cost)
less depreciation
Net Book Value|**2025**
**£**
14,998
**14,998**
5,095
(3,974)
1,121|**2024**
**£**
10,433| |---|---|---| |||**10,433**| |||5,095
(2,735)| |||2,360| Approved by the Trustees and signed on its behalf by **Mr Teodoro Consolacion** Trustee Date: 21 May 2026 **SALT AND LIGHT MISSION CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025** **Page 7** ## **Notes to the Financial Statements** ## **1 Accounting Policies** The Financial Statements have been prepared on a receipts and payments basis in accordance with Section 133 of the Charities Act 2011. ## **2 Funds** Unrestricted funds are income funds which are to be spent on the church's general purposes. The church has no restricted funds.