2024-12-31-accounts - West Mersea Free Church

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West Mersea Free Church References and administratlve details Registered Address: 32 Mill Road, Wesi Mersea, Colchesler, C05 8tu Cha¥ity Registration Number: 1202931 Trustees Revd R Hughes (Minisier) resigned June 2024 Revd J Hughes (Minister) resigned June 2024 Mr J Hills (Secretary) Mrs K Hills (Treasurer) Mrs L Board Mrs D Caldwell Mrs S Margrie-cogram Miss H Farthing Mr C Tucker Mrs P Tucker MrA Jones Property Trustees The Baptist Union Corporation Lid., Baptist House, 129 Broadway, Didcot, Oxfordshire OXII 8RT are the Trustees for the properties 34 Mill Road and 4 Whittaker Way. Mr A Jones, Mr K Keay, Mr P Rowland and Mr P Rudlin are currently the Trustees of the Church properry at 32 Mill Road. As part of the CIO registrauon process. this is being transferred (o the Church Trustees listed above. Bankers Barclays, Colchester Independent Examiner Mr Neil Loxley Annual Report for 2024 The Inistees presen( their Annual Report for 2024, Strurture, Governance and Management The Charity is governed by a constitution based on Ilie Approved Governing D()cunienl foi. B.Ipiisi Churches. Members of Ihe Church are accepted in accordance wilh Ilie consliliiiinii wliich reqiiires them to be or to have been publicly bapiised oli the profession ol faiih li) Jesiis Lhi'isl or tollowing other modes of baptism to renew their public profession of f¢ilili iii Jesus Christ. The members Meetlng nornially lakes place four Ilin(Js per yeill. ,11)d has respoiisibilliy for Ihe overall policy of the church, In accordance wlili Il)LS Con%iliiiiloii, Ilie iiieii)l)ers il1)l)oii)i -frusiL)tlS. who together with Ihe Mlnlsler, Church Secrelary aiid Trc>J4ui'er (who are cilso appoliiied by the

Members), are responsible for the day lo day running of the church's work and witness, and the financial and legal aspects of the charity. All member5 are encouraged 10 take an appropriaie part In the 5pirirual and practical iasks involved in the furtherance of the charitable objeccive, Relevani maiters may be submitted to the Church meeting by Ihe Tnjslees lor guidance or may be raised by members in Church meeting for further consideraiion by the Tn]stees. Though the Constituuon permits decisions to be made ai Church meetings by appropriate majorilles, Ihe Church seeks 10 work by consensus wherever possible. Objectives and Activities The principal purpose of the charity is the advancement of the Chrisiian faith according to the principles of the Baptist denomination io include the advancemeni of education, community seryice and such other general charitable purposes in such parts of the United Kingdom and the world as the Church shall determine. To achieve the principal objective, which is set oui above, the Church provides a variety of acuvities both 10 its membership and 10 the community generally. The aim is 10 show the love of Jesus Chri51 in both word and deed and 10 bring people inio a closer relaiionship with Him as living Lord. Central to the work and witness of Ihe Church is the provision of regular public services of Chrisiian worship, Tliese services take place each Sunday al 10.30 am. Any other services or events are advenised on the church notice sheei, facebook page and the website at merseafree.churchAII Causeway Kids 15 run during the moming services. The church seeks lo be a friendly and welcorning community, and anybody is free 10 atlend any of Ihese services. The Church generally runs midweek Bible Study series over ihe year, sometimes via Zoom 10 allow a wider participauon. Due to the interregnum there were none in 2024, bui we hope 10 restart Bible 5tudie5 or homegroups in due course. Further details can be obiained from the Trustees on requesi, or at the Sunday services of worship. A regular Monday evening group "Journeys" is open to all, but airned ai those ai an earlier stage in their faith journey. The Church runs a Toddler Group which Tneets in the Church premises on Wednesday mornings, with the purpose of ass1Sting the community and demonslraling Ihe love of Jesus Chrisi. From lime to time we may run other courses for people interested in discovering more aboui Chrisuaniry. The Church operates systems to ensure that all people working wilh children and vulnerable adul are appropriately veiled by the Disclosure and Barring Service. The church has read the Chariry Commi55ion guidance on public benefit and is saiisfied thai (he aciiviiies outlined above clearly demonstrate that the charity is providing a benefii to the public. Achievements and Performance The Church does not measure the success of ils programrnes only in numbers, including financial numbers, but also in less tangible areas like fellowship and encouragemenl. The Trustees recognise that these are difficuli lo measure bul believe that 2024 was a positive year in the life of the church, despite the105s of Rob and Jenny Hughes and that il will be able 10 pursue lis mission purposes in 2025 with renewed enihuslasm, while seeking for a new minister. Thvo baptisms were held durlng the year. Tro church members (lied during the year. Ai 31 December 2024 the membership stood ai 45 compared 10 46 a ypar earlier. Average attendance al

worship services has remained broadly the same during the year. The Toddler Group continues to be well attended. In March and December, the church was invited to the local primary school, and presented Easfer Cracked and Christmas Unwrapped 10 years 5 and 6, as in previous years. This was well received by children and teachers alike. The Church building is also used by local Rainbows. Brownies and Guides for their weekly terni time meeungs. Financial Review The Church continues to raise the funds which it needs to carry on its activities from within its own membership and congregation. No wider public appeal was tnade for funds during the year. Income in 2024 increased 10 £79.143 from £76.077 in the previous year. The most significant expense relates to the Stipends of Rev R Hughes and Rev J Hughes as Ministers of the Church. to lead and co-ordinate the church's aciivities including the Sunday Services, to provide pastoral care for the congregation and other people, and to equip and encourage the membership in their life, Christian witness and service. It was with much sadness thai we received nouce in February from Rob and Jenny, that they would be leaving in May. to take up posiuons at Melborn Baptist Church, Cambridgeshire. The Church expressed its part in the life of the wider church by making grants toialling £6,926 10 national and intemational Christian organisacions and societies with Christian aims and objecuves compauble with the church's own charitable purpose. In addition grants were made to other good causes. Particularly during this time of Inteegnllrn, the Church is heavily dependent on its membershÉp working as volunteers in all aspects of the church's activities, which coniribute subsiantially to the achievement of the church's objecuves. Total expenditure decreased frotn £84,270 10 £51,853 due the reduction in stipend costs. The financial results for Ihe year, together with a summary of the accounting policies adopted are set oui in the accompanying financial siatements. Reserves Policy The Ttee5 do not currently have a forn]al Reserves Policy. bui iniend 10 establish one a5 good practice to enable the church to function effectively and rneec its obligations in the event of a dLrline in our income or a major c05t. As at 31 December 2024, Ihe church held (otal reserves of £94,349 of which £3.331 were restricted. Reserve5 that were neither restricied nor designated amounted 10 £91.018. This report approved at the Thistees meeting of 12 August 2025 Signed on behalf of the Trustees by: J E Hills (Secretary)

West Mersea Free Church Financial Statement for the Year ended 31 December 2024 General Receipts and Payment Account

		2024	2023
Receipts
Regular offerings		51,433	51,313
Donations and other income	2	400	345
Income tax recovered on gifts		11,514	10,635
Investment income (interest)	3	3,549	1,608
Rents and contributions for use of church premises		800	531
Rent for 34 Mill Road		9,428	8,979
Raised for other causes	4	2,018	2,637
Total Receipts		79,143	76,048
Payments
Ministry	5	22,941	47,405
Mission	6	7,639	7,174
Upkeep of church premises	7	7,029	9,356
Upkeep of manse	8	7,513	9,070
Upkeep of 34 Mill Road	9	514	1,961
Administration	10	3,940	4,638
Amounts passed on to other causes	11	2,225	2,637
Total Payments		51,801	82,241
Net receipts / (payments) for the year		27,342	-6,193
Transfers (to) / from general fund			0
Cash balance at previous year end		63,676	69,869
Cash balance at current year end		91,018	63,676
Restricted Funds - Elders Retreat
Receipts		0	0
Payments		0	0
Net receipts / (payments) for the year		0	0
Cash balance at previous year end		533	533
Cash balance at current year end		533	533
Restricted Funds - Toddler Group
Receipts		0	0
Payments		52	0
Net receipts / (payments) for the year		-52	0
Cash balance at previous year end		305	305
Cash balance at current year end		253	305

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Restricted Funds - Youth work
Receipts		1,000	0
Payments		0	0
Net receipts / (payments) for the year		1,000	0
Cash balance at previous year end		195	195
Cash balance at current year end		1,195	195
Restricted Funds - Chairs
Receipts		0	30
Payments		0	2,030
Net receipts / (payments) for the year		0	-2,000
Cash balance at previous year end		0	2,000
Cash balance at current year end		0	0
Restricted Funds - Site Development
Receipts		0	0
Payments		0	0
Net receipts / (payments) for the year		0	0
Cash balance at previous year end		1,350	1,350
Cash balance at current year end		1,350	1,350
Statement of Assets and Liabilities at 31st December 2024
Assets
Bank and other cash balances
Barclays current account		4,594	354
Barclays deposit account		14,727	13,896
BUC deposit account		75,028	51,809
Other monetary assets:
Gift aid claimed but not received
Investment Assets	12	331,095	320,490
Assets Held for Church's own use	13	235,656	210,405
Total Assets		661,100	596,954
Liabilities
Current Liabilities	14	21	0
Long Term Liabilities	15	0	0
Total Liabilities		21	0

The accounts and statement of assets and liabilities set out on pages 1-3 relating to the year ending 31st December 2024 are as approved by the deacons.

Signed Kathryn Hills Treasurer

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West Mersea Free Church

NOTES TO THE ACCOUNTS

1 Basis of accounts

These accounts have been prepared on a ‘receipts and payments’ basis and in accordance with Section 133 Charities Act 2011.

2	Donations and other income	2024	2023
	Donations	300	345
	Other income	100	0
	Total	400	345
3	Investment Income	2024	2023
	Bank interest	331	99
	BUC account interest	3,218	1,509
	Total	3,549	1,608
4	Raised for Other causes	2024	2023
	Christmas Appeal	965	1,210
	Earthquake appeal		1,143
	Hands at Work		110
	Harvest	15
	Christmas Tree Festival donations	100	174
	Pastoral leaving gift	938	0
	Total	2,018	2,637
5	Ministry	2024	2023
	Ministers' stipends	16,550	35,523
	Pension contribution	4,198	8,983
	National Insurance	0	0
	Ministers' travel	260	594
	Ministers' pastoral expenses	728	1,373
	Visiting speaker costs	610	209
	Training costs	0	350
	Other ministry costs	595	373
	Total	22,941	47,405

	The Ministers act as two of the church's trustees and received remuneration and other benefits in	The Ministers act as two of the church's trustees and received remuneration and other benefits in	The Ministers act as two of the church's trustees and received remuneration and other benefits in
	respect of their services as Ministers, including the provision of manse accommodation owned by the
	church.
6	Mission	2024	2023
	CYO	1,200	1,631
	Home Mission	1,200	1,631
	Hands at Work	1,200	1,631
	BMS World Mission	1,200	1,631
	Tear Fund	713
	Beacon House	713
	Beach Club	700	650
	Foodbank	713
	Church youth work costs	0
	Total	7,639	7,174

Page 1

7	Upkeep of church premises	2024	2023
	Lighting and heating	1,456	1,559
	Insurance	2,088	1,874
	Repairs and Maintenance	1,503	1,421
	New equipment	1,265	3,680
	Other costs	716	821
	Total	7,029	9,356
8	Upkeep of Manse	2024	2023
	Lighting and heating	1,072	3,533
	Insurance	1,323	1,042
	Repairs and Maintenance	589	1,564
	Council Tax	791	2,541
	Refurbishment Project	3,467	0
	Other costs	272	390
	Total	7,513	9,070
9	Upkeep of 34 Mill Road	2024	2023
	Insurance	436	494
	Repairs and Maintenance	78	1,467
	Other costs	0	0
	Total	514	1,961
10	Administration	2024	2023
	Printing and Stationery	110	729
	Publicity	0	0
	Subscriptions	363	357
	IT costs - website and licence fees	402	245
	CCLI licences	434	413
	Refreshment costs	441	219
	Legal fees (CIO)	1,722	2,052
	Other	467	623
	Total	3,940	4,638
11	Amounts passed on to other causes	2024	2023
	Pastoral Leaving Gift	938	0
	TearFund	1,187	2,353
	Other	100	284
	Total	2,225	2,637
12	Investment Assets	2024	2023
	34 Mill Road, CO5 8RJ	331,095	320,490

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13 Assets Held for the Church’s own use

The church is the beneficial owner (subject to the relevant trusts) of the following assets, the legal titles to which is held by the church’s custodian trustee [the Baptist Union Corporation Ltd] or the Church CIO itself and valued in the accounts at the insured values:

		2024	2023
	- Church Premises at 32 Mill Road, CO5 8RJ	1,407,370	1,256,580
	- Church Hall at 32 Mill Road, CO5 8RJ	788,616	704,121
	- Toilet block at 32 Mill Road CO5 8RJ	94,871	84,706
	- Manse at 4 Whittaker Way, CO5 8LB	624,244	557,360
	The church also owns fixtures, furniture and
	equipment with an insured value of:
		235,656	210,405
14	Current Liabilities	2024	2023
	Utility costs billed but not yet paid	21	0
	Payments raised but not yet cleared	0	0
	Other current liabilities	0	0
		21	0

15 Long Term liabilities

There are no long term liabilities at present, and the church has no Pension scheme liabilities.

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Report of the Independent Examiner to the Trustees of West Mersea Free Church

On the accounts for the year ended 31[st] December 2024

Respective responsibilities of Trustees and Examiner

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

It is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities 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 Commission. An examination includes a review of the accounting records kept by the church 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 connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

accounting records were not kept in accordance with section 130 of the Charities Act or
the accounts do not accord with the accounting records
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination. (if accounts prepared on accruals basis*)

I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed by or on behalf of the Examiner

15th July 2025

Neil Loxley accountancy Services 39 Shakespeare Rd Colchester Essex CO3 4HL