BEACON HEATH CHURCH RECEIPTS AND PA YMENTS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
BEACON HEATH CHURCH YEAR ENDED 31 MARCH 2025 CONTENTS Page Legal and Administrative Information Trustees, Annual Report Independent Examinèr's Report Receipts and Payments Accounts Statement of Assets and Liabilities Notes to the Accounts
BEACON HEATH CHURCH LEGAL AND ADMINISTrATIVE INFORMATION YEAR ENDED 31 MARCH 2025 CHARrrY NAME Beacon Heath Church ADDRESS Beacon Heath Church King Arthurfs Road Extrter EX4 9BE CHARITY NUMBER 1203394 COMPANY NUMBER CE032523 TrUSTEES Stephen Sowden Ichairmanl Paul Slaven Emma Slaven Heaiher Stradling (died October 20241 Alexandra Berkelev INDEPENDENT EXAMINER S Truran FCCA FCA Streets Bush Limited Chartered Accountsnts Melrose House Rydon Lane Exeter EX2 SAI
BEACON HEATH CHURCH TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDING 31 MARCH 2025 The trustees presenl their report along with the financial statements of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies Set out on page 7 and ¢omply with the charity's governing document. applicable law and the requirements of the Charities Au 2011. Structtsre. Governance and Mana9emenl Beacon Heath Church was constituted by Deed of Trust dated 4th April 1962 and has charitable status to enable il to make recoveries of income tax through the Gift Aid Scheme. The church registered with the Charity Commission on 5" June 2023 (Registered Charily Number 12033941 as a Charitable Incorporated Organisation ICIOI with an updated constitution. li is a member of the Federation of Independent Evangelical Churches IFIECI. The trustees who served during the year are as follows.. Siephen Sowden (Chairman) Paul Slaven ITreasur8rl Emma Slaven Heather Stradling (died 8th October 20241 Alexandra Berkeley The power of appointing new iTUStèes is vested in the suNiving or continuing trustees. Obj8ct8 The objeci of the Trust is to provide premises where the knowledge of God and His Son, Jesus Christ. may be taught within the guidelines set out in the Holy Bible, and to spread the Word of God. The trust d8ed contains the basis of faith. Main aetiviti•$ and achievements during the yoar The trustees have noled ihe Charity Commission guidance on public benefit in producing this report. The church has continued to provide premises for the teaching of God's Word through our regular Sunday worship services and fortnightly house groups. Family-fri8ndly Sunday services continued. as did wide interaction during the week, both with Ihe community around us and church members. We joined the Fellowship of Independent Evangelical Churches IFIECI during the year to benefit from the sharing of best practice and oversight with churches holding similar values to Beacon Heath. In November 2024, our pastor Brian Murray announced his decision to leave the church at the end of March 2025. The elders and trustees theretore started planning for his Teplacement, advertising on the FIEC website. A decision was made io 3dvertise with a slightly increased salary lo ensure we attracted good- quality candidates. and church members were asked to review their regular giving to help make it affordable.
The church leadership also stsrted to review its charitable and missionary giving and made the decision to pause some of our regular giving as a church from the following year. During tha y8ar, we invested in a refurbishment of tha youth hall toilats. a new door for th8 church and oth•r maintenance and decoration. Wa also anjoyed a chuich weekand away to Newquay jointly with our friends at Sifverton Evangelical Church. The church continued to support mis5ionari8s Jingle Bradford in Manila. Simon and Dorit Marshall at European Christian Mission Intern8t+onal. and Christian-based Charities ICE, CREE and Compassion. This giving will be pausad from th8 202V26 financial year. The trust88s reviewed and upd8t8d all th8 ¢hurch'9 policieg during tho year, with particular attention paid to Safeguarding practices and training within th• church. A host of activiti88 take placa at the church throughout the week and school holidays. Soma of the activities are for ¢hur¢h members while others ara sp8cifically held to encourage our n6ighbours in tha community to take parL Activities and avonts hostsd at the church include: Hous8 Groups Sunday Superkids Youth Group Community Café. every Thursday 10.30am-noon. and monthly lunch Ladies Light Lunch & Brunch Beacon Hoath Communty Craft Group Breakfast seprfic•s Tho church remain8d involved at tho ¢ontre of the community in Beacon Heath in thg following ways: Young at Heart hosted a group in tho hall every Monday 24pm for ovar 508 Foodcycle weekly meal forthe community Polling station for council and general •lections Fin•nchl R•vi•w The Tru$tr8port88 surplusof£373 intho y8arto 31 March 2025. Funds c8rried forward amounted to £6.773. A transfer was made from unrestricted funds for restricted missionary 9iving as this was paid using both restricted donations and general donations from tho Congregation. R•wrv•s Policy The policy of the church is to maintain r8sep005 of at least 3 months annual expenditure whlch is set at £7.500. C8sh funds at 31 March 2025 wèro £6.773. The trusteos will bo reviewing C8ghflow in the coming year to increase rasarves. Missionary givin9 is on hold until raserves are in a stronger position. This report was approved by the Trustees on .. bghalf by: and signed on thoir Stephen Sowda Chair of Trustees
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BEACON HEATH CHURCH I report on the receipt and payments accounts and siaiement of assets and liabilities of the Trust for ihe year ended 31 March 2025, which are set out on pages 5 to 8. Respective Responsibilities of Trustees and Examiner The charitWs trustees are responsible for the preparation of the accounts. The charity's ITUStee5 consider Ihal an audit is not required for this year lunder section 145 of the Charities Act 20111 and that an independent examinalion is needed. It is my responsibility to.. examine the accounts under $8Ction 145 of the Act: follow the procedures laid down in ihe General Dire¢tions given by tha Charity Commissioner under section 145151 Ibl of the Act; and to slate whether particular matters have come to my attention. Basis of Independent Examiner's Report My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examinaiion includes a review of the accounting Tecords kept by the charitv and a comparison ol the accounts presenied wilh those records. li also includes consideration of any unusual items or disclosures in the accounts. and ihe seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do nol Provide all the evidence ihat would be required in an audit. and consequenily no opinion is given as to whether the accounts present a 'lrue and fair view" and the report 1$ limited to those matters sei out in the statement below. Independ¢nt Examlnw's Slatement In connection with my examination, no matter has come to my atteniion.. which gives me reasonable cause to believe thai. in èny maierial respect, the requirements- al to keep accounting records in a¢cordance with section 130 of the Act; and bl io prepaie accounts whi¢h ac¢oid wth the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or to which, in my opinion, attenlion should be drawn in order to enable a proper understanding of the accounts io be reached. Mrs S Truran FCCA FCA Streets Bush Limited Chartered Accountants Melrose House Rydon Lane Exètèr EX2 5AZ Date:
BEACON HEATH CHURCH RECEIPTS AND PAYMENTS ACCOUNTS YEAR ENDED 31 MARCH 2025 Totsl Total Funds Unrestricted 2025 Funds Restrlcted Funds Funds 2024 Funds Funds RECEIPTS Donaiions and gifts Gift aid tax rsfunds Hall hire We8kends Away 39A87 14,537 1.495 41,347 14,537 1.495 5.805 33.941 1.744 425 195 1.050 34.991 1,744 425 195 5.805 TOTAL RECEIPTS 55.919 7,265 63,184 36,305 1,050 37,355 PAYMENTS Wages and salaries Rates. light and heat Mission 9iving Licenc8$ Insuranee Telephone and internat Refreshment5 Sundrv Wtstkends Awav Repairs & Renewals Printing, Postage & Stationary 28,713 2.567 6.634 2,474 2,063 28.713 2.567 24.887 1.603 1.742 825 1,709 865 253 269 24.887 1,603 7,692 825 1.709 865 253 269 189 810 5,950 2,474 2,063 920 1.711 920 2.276 7.190 6,697 799 565 7.1WJ 6.697 199 TOTAL PAYMENTS 54,246 8,S 62,811 32.342 5,950 38.292 NET RECEIPTSIIPAYMENTSI 1,673 11.3(? 373 3,963 14,9001 19371 TRANSFER FUNDS 8WEEN 11.3851 1,385 14.9001 4.900 CASH FUNDS BIF 7,337 7,337 CASH FUNDS CIF 6,688 85 6.773 6.4C 6,400
BEACON HEATh CHUI STATVIENT OF ASSEfs AND UABIUTIES AS AT 31 MARCH 2025 Tot•1 Totsl 2024 Fund* Fund• CASH FUNDS BHC Current Account Classic BHC Current Account Treasurer¥ 553 6,135 6,400 85 6.220 TOTAL CASH FIJNDS 6.773 6.400 OTHER MONEfARY ASSErs GiftAid clalm 9.073 9.073 TOTAL MONEfARY ASSErs 9.073 7240 ASSEfs REfAINED FOR CHARITY'S USE Land and buildings youth hall Flxturés and fittings Computer equlpmgnt Church and 1.204A73 1204M73 1.204,473 69.374 8.224 69275 8.224 694 8224 TOTAL ASSEfs REfAINED 1,2&2,071 1.282,071 1,282.071 UABILMES Wag88 and Ponslon Independent ExamineT'8 Fa8 1.512 1,512 TOTAL UABILrnES 1.512 1.512 1.999 The notes on pag• 7-8 form part of these accounts. Thès• ac¢ounts were approved by the trustees on b8half by: zTr.II../.2oz6..... and signed on their Stephen Sowden Chair of Trustges
BEACON HEATH CHURCH NOTES ON THE ACCOUNTS YEAR ENDED 31 MARCH 2025 ACCOUNTING POUCIES Basis of Accounting The charity is registered in England and Wales. The financial statements have been prepared in accordance with the charity's goveining document. the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" I-FRS 102,1 and the Charities SORP "Accounting and Reporting by Charities.. Stalement of Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Siandard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. The CIO meets the definition of a public benefit entity under FRS 102. The accounts have been prepared under the Charities Act 2011 using a receipts and payments basis. The Trustees consider that there are no material uncertainties about the charity's abilily to continue a5 a going Concern. Income Collections, gifts and tax refunds are recognised when received by OT on behalf of the church. Expendtture Expenditure is included when paid and includes any VAT which is not recoverable. Unrestricted and Restricted Funds Unrestricted Funds represent the funds thal are not subject to any restrictions regarding their use and are available for application on the general purposes of the church. Restricted funds are where th8 income has been raised for specific purposes. foi individuals or for specific events. Aet$ retalned for charity use Assets retained for charity's use ar8 recognised at their insurance ¢over values. Oth•r Monotary Assets Assets are recognised at the amounts due to the charity which will provide a benefit. Liabilitles Liabilities are recognised at the amounts obligated to be paid by the charity. TAXATION The Trust is a registered charity and accordingly is exempt from laxation on its income and gains where they are applied for charitable purposes.
BEACON HEATH CHURCH NOTES ON THE ACCOUNTS YEAR ENDED 31 MARCH 2025 RELATED PARTY TRANSACTIONSITRUSTEES. REMUNERATION AND EXPENSES The trustees give freely theii time and expertise without any form of remuneration or other benefits in cash or kind. No femuneration directly or indirectly out of funds of the charity was paid or payable for the year to any trustee or to any person or persons known to be connected with any of ihem. There were no expenses reimbursed to trtjstees for the year. Total donations made to the charity by trustees for the year totalled £7.020. EMPLOYEES There were no employees with remuneration above £60,000. During the year there were two employees and total employee remuneration for the year amounted to £28,713. RESTRICTED FUNDS Restricted income of £81 O was received in the year for missionary giving specifically for mlssionafies Simon Marshall and John Bradford. This was paid out 18aving no balance to carry forward. Reslricled incom8 of £650 was Teceived for our pastor, Brian Murray's, leaving gift. Of this. £565 was paid out leaving a balance to carry forward of £85. Restricted income of £5.805 was received specifically for our weekend away. Expenditure totalled £7,190 theiefore. a transfer of £1.385 was made from unrestricted funds to cover this expenditure.