2024-12-31-accounts

Brookdale Evangelical Church

Report and Accounts Period 1 September 2024 - 31 December 2024

BROOKDALE EVANGELICAL CHURCH

LEGAL & ADMINISTRATIVE DETAILS

FOR THE PERIOD ENDED 31 DECEMBER 2024

ADDRESS FOR CORRESPONDENCE BROOKDALE EVANGELICAL CHURCH BROOKDALE AVENUE ILFRACOMBE EX34 8DB GOVERNING DOCUMENT Constitution dated 12 September 2023 CHARITY REGISTRATION NUMBER 1205639 TRUSTEES RESPONSIBLE FOR Rev Jonathan D Smith BA MANAGING THE CHARITY Geoffrey F Burge (appointed May 2024) Martin R Fry Deborah J Rutherford Stuart W Plowman (resigned June 2025) Anthony C Lovering Isobel E Strong Frances J Down (resigned June 2025) Vincent A Gray INDEPENDENT EXAMINER Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

Page 1 Legal & Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Pages 7 Notes to the Accounts

Page 1

BROOKDALE EVANGELICAL CHURCH

REPORT OF THE TRUSTEES

FOR THE PERIOD ENDED 31 DECEMBER 2024

The Trustees present their report with the financial statements of the charity for the period ending 31 December 2024.

Aims and Objectives

The Church’s purpose taken from the constitution is, “ The advancement of the Christian faith in accordance with the Basis of Faith primarily but not exclusively within Ilfracombe and the surrounding neighbourhood; and such other charitable purposes as shall, in the opinion of the charity trustees, put into practice the Christian faith in accordance with the Basis of Faith, including but not limited to: the prevention and relief of need, hardship and sickness; the advancement of education; and the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.”

Our aim is to make Jesus known in Ilfracombe as we grow to know Him better ourselves, individually and as a church.

Activities Though the Year

The primary activity of the church continued to be the proclamation of the Gospel of the Lord Jesus Christ in Ilfracombe and surrounding area and through support of mission at home and abroad. The church held regular Sunday services throughout the year. The broadcast of services online continues for those unable to attend in person. The broadcast of services has increased the reach of the Church in presenting the Gospel to people in different ways. All prayer meetings, house groups and other activities are held in person.

The regular activities for children and young people were held throughout the year. The monthly prayer meeting and groups for regular Bible study and prayer continues though the year. We continued to support our linked mission partners. Christianity Explored courses for those interested in finding out more about being a Christian were held during the year.

Except for formal Church Members Meetings which are for formal Members only all the church’s meetings and events including those online are open to the general public, who are regularly invited through the church’s website, social media, and other means of engaging the local community.

Public Benefit

The Trustees confirm that they have complied with their duty to have regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.

Financial review

During the period income was received of £93,294 (including £51,780 transferred from the previous unincorporated charity), and expenditure was incurred of £26,170. As a result the cash held by the charity was £67,124, of which £66,821 is unrestricted and can be used for any charitable purpose.

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Reserves policy

The trustees have determined that the charity should aim to hold unrestricted cash of no less than £40,000 (which equates to around 6 months of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £66,821 and the charity is complying with its reserves policy.

Future plans

The church’s future plans are to continue to proclaim the Gospel of the Lord Jesus Christ in Ilfracombe and the surrounding area and to continue to grow the faith of those attending the church.

Structure, governance and management

The church is registered as a Charitable Incorporated Organisation (CIO) with the Charity Commission.

The Church is controlled by it governing documents, the Church Constitution and Church Handbook. Trustees meet eleven times a year to oversee and manage the activities and finances of the Church.

Risk statement

The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

I Strong _____ I Strong (Sep 9, 2025 22:50:01 GMT+1) ISOBEL STRONG Sep 9, 2025 Date:___

Page 3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

BROOKDALE EVANGELICAL CHURCH

I report to the trustees on my examination of the accounts of Brookdale Evangelical Church ('the charity') for the period ended 31 December 2024 on pages 5 to 7 following.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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 accordance with section 130 of the 2011 Act; or

2. the accounts do not accord with the accounting records.

I have no concerns and 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.

Sarah Crispin

Sarah Crispin (Sep 10, 2025 08:11:23 GMT+1)

Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Sep 10, 2025

Page 4

BROOKDALE EVANGELICAL CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE PERIOD ENDED 31 DECEMBER 2024

Notes Income receipts Donations Gift aid receipts Other HMRC receipts Balance transferred from Unincorporated Chairty Other Total receipts Payments 2 Total payments Transfers between funds 4 Net movement in funds Cash funds as at last year end Cash funds at this year end A Net of receipts / (payments) before Grants paid in relation to charitable activities undertaken by others Payments in relation to charitable activities undertaken directly	General Designated Funds Funds £ £ 19,307 - 3,318 - 15,510 - 51,780 - 1,565 - 91,479 - 24,578 - - - 24,578 - 66,901 - (80) - 66,821 - - - 66,821 - Unrestricted Funds	Restricted Funds £ 1,815 - - - - 1,815 1,592 - 1,592 223 80 303 - 303	2024 £
			21,122 3,318 15,510 51,780 1,565
			93,294
			26,170 -
			26,170
			67,124 -
			67,124 -
			67,124

The notes on pages 7 form part of these accounts.

Page 5

BROOKDALE EVANGELICAL CHURCH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE PERIOD ENDED 31 DECEMBER 2024

----- Start of picture text -----
|||||| |---|---|---|---|---| |Unrestricted Funds| |General|Designated|Restricted| |funds|funds|funds|2024| |Notes|£|£|£|£| |Cash at bank with immediate access|66,821|-|303|67,124| |66,821|-|303|67,124|

----- End of picture text -----

A Cash funds

----- Start of picture text -----
|||||| |---|---|---|---|---| |B|Liabilities| |Falling due within one year| |Fee for Independent Examination|570|-|-|570| |Total|570|-|-|570|

----- End of picture text -----

C Guarantees and secured debts

The charity has not given any guarantees and has not provided its assets as security for any liabilities.

The accounts were approved by the trustees and signed on their behalf by:

----- Start of picture text -----
||| |---|---| |I Strong| |_____|I Strong (Sep 9, 2025 22:50:01 GMT+1)| |ISOBEL STRONG| |Sep 9, 2025| |Date:_____|

----- End of picture text -----

The notes on pages 7 form part of these accounts.

Page 6

BROOKDALE EVANGELICAL CHURCH

NOTES TO THE ACCOUNTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2 Payments in relation to charitable activities undertaken directly Employment costs (see note 4) Ministry expenses Mission expenses Maintenance of buildings & equipment Utilities Insurance Subscriptions Other costs		Unrestrict	Designated funds £ - - - - - - - - - ed Funds	Restricted Funds £ 1,003 - 589 - - - - - 1,592	Total 2024 £
		General funds £ 12,509 50 1,125 239 3,428 1,025 1,358 4,843 24,578
					13,512 50 1,714 239 3,428 1,025 1,358 4,843
					26,170

3 Transactions with related parties

Jonathan Smith served as a church leader and was paid £12,509 for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.

4 Movement of funds

General funds Restricted funds Mission Fund Harvest appeal for Challenge Ministries Biblical Counselling Fund Total funds	Opening balance £ - - - - - -	Receipts £ 91,479 303 589 923 1,815 93,294	Payments £ (24,578) - (589) (1,003) (1,592) (26,170)	Transfers £ (80) - - 80 80 -	Closing balance £ 66,821 303 - -
					303
					67,124

£80 was transferred from the General fund to the Biblical Counselling fund on the end of scheme. The Fund has now ceased and the related employment ended.

The balance held in the Mission Fund has been paid out following the period end.

A special appeal was held to provide donations for the work of Challenge Ministries. £589 was raised and paid over in full to Challenge Ministries.

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