2025-12-31-accounts

Brookdale Evangelical Church

Report and Accounts Year ended 31 December 2025

BROOKDALE EVANGELICAL CHURCH

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2025

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 Martin R Fry Deborah J Rutherford Anthony C Lovering Isobel E Strong Vincent A Gray Frances Down (resigned June 2025) Stuart Plowman (resigned June 2025) 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 Page 7 Notes to the Accounts

Page 1

BROOKDALE EVANGELICAL CHURCH

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees present their report with the financial statements of the charity for the year ending 31 December 2025.

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.

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 year income was received of £73,959, and expenditure was incurred of £72,097. As a result the cash held by the charity was £68,986, of which £68,986 is unrestricted and can be used for any charitable purpose.

Page 2

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 £68,986 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 (May 14, 2026 21:48:50 GMT+1) ISOBEL STRONG

May 14, 2026 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 year ended 31 December 2025 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 (May 18, 2026 12:32:12 GMT+1)

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

Date: May 18, 2026

Page 4

BROOKDALE EVANGELICAL CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Notes Income receipts Donations Gift aid receipts Other HMRC receipts Balance transferred from Unincorporated Chairty Room income Insurance monies received 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 £ £ 61,279 862 - - - - - 567 1,770 - 8,254 - 225 - 71,528 1,429 69,831 675 - - 69,831 675 1,697 754 (286) - 1,411 754 66,821 - 68,232 754 Unrestricted Funds	Restricted Funds £ 1,002 - - - - - - 1,002 1,591 - 1,591 (589) 286 (303) 303 -	2025 £ 63,143 - - 567 1,770 8,254 225 73,959 72,097 - 72,097 1,862 - 1,862 67,124 68,986	(4 months) 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 page 7 form part of these accounts.

Page 5

BROOKDALE EVANGELICAL CHURCH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

General Designated funds funds Notes £ £ A Cash funds Cash at bank with immediate access 68,232 575 Notice deposits - - Petty cash - 179 68,232 754 B Liabilities Falling due within one year Fee for Independent Examination 660 - 660 - Total 660 - C Assets retained for charity's own use Land and buildings - Brookdale Evangelical Church Unrestricted Funds	Restricted funds £ - - - - - - - Fund to which asset belongs General	2025 £ 68,807 - 179 68,986 660 660 660 Valuation per Land Registry £ 950,000 950,000	2024 £
			67,124 - -
			67,124
			570
			570
			570

D 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:

I Strong _____I Strong (May 14, 2026 21:48:50 GMT+1) ISOBEL STRONG May 14, 2026 Date:_____

The notes on page 7 form part of these accounts.

Page 6

BROOKDALE EVANGELICAL CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

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 Church officer costs (see note 4) Ministry expenses Mission expenses Maintenance of buildings & equipment Utilities Insurance Subscriptions Other costs		Unrestrict	Designated funds £ - - - - - - - 546 546 ed Funds	Restricted Funds £ - - 1,591 - - - - - 1,591	Total 2025 £ 38,700 150 5,791 10,506 4,334 3,833 2,923 5,731 71,968	(4 months) Total 2024 £
		General funds £ 38,700 150 4,200 10,506 4,334 3,833 2,923 5,185 69,831
						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 £38,700 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 Designated funds Parents and Toddlers funds Restricted funds Tearfund Quiz Harvest appeal Total funds	Opening balance £ 66,821 - - 303 - 303 67,124	Receipts £ 71,528 1,429 1,429 213 789 1,002 73,959	Payments £ (69,831) (675) (675) (630) (961) (1,591) (72,097)	Transfers £ (286) - - 114 172 286 -	Closing balance £ 68,232 754
					754
					- -
					-
					68,986

Each year a Tearfund Quiz is held, with donations provided to support the work of Tearfund. The funds raised of £303 in 2024 were paid over to Tearfund in 2025. The 2025 Tearfund Quiz raised £213 which was paid over to Tearfund. The amount paid to Tearfund in each instance was increased to include the gift aid able to be reclaimed.

A special appeal was held to provide donations for the work of Tearfund. £789 was raised and paid over, with an additional £172 in respect of Gift Aid, to Tearfund.

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