Charity registration number: 12505910
BYTHE
CHERISH
CHURCH
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THEYEAR ENDED
31 AUGUST2025

CHURCH
BYTHE
BAY
¢HERI$H
CHURCH
CHANGE
Contents of the financial slatements
for the year ended 31 August 2025
Pagelsl
Reference and Administrative DetaiLs
Trustees, Report
2to4
Independent Examiner's Report
Statement of Financial Activities
BaLance Sheet
Notes to the Financial Statements
8t017

CHURCH
BYTHE
BAY
CHERISH
CHUXCH
CHANGE
Reference and Administrative Detsils
for the year ended 31 August 2025
Trustees
Mr G R Straker
Mrs Sammons (from 0110912025}
Mrj O Lindsay
Mr J P A Sullivan-Tailyour
Mr DWTyrer
Trustees for the previous Trust
Mr G R Straker
Mrj O Lindsay
MrJRAsh
PrincipalAddress
Church bythe Bay
91 Balmoral Road
Morecambe
LA31SS
Registered Charity Number
12505910
Independent Examiner
Mr S J Tomlinson
Bankers
CAF Bank Limited
Kings Hill
West Maling
Kent
ME19 4JQ
Bankers for Church by the BayTrust
Natwest
Page 1

CHdRCH
BAY
ofr
CHIRISH
CHAMaE
TfUStees' Report
for the year ended 31 August 2025
The trustees present their report with the financial statements of the charity for the year ended
31 August 2025. The trustees have adopte(J the provisions of Accounting and Reporting by
Charities= Statement ot Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting standard applicable in the UK and
Republic of Ireland IFRS 1021 effective 1 January 2019.
Duringthe yearchurch bythe Bay completed the process of becoming a Charitable
Incorporated Organisation, and as agreed with the Charity Commission all assets were
transferred from the previous Trust (charity no. 11428711 to the new CIO on 2810212025, which
had been dormant until that time. These accounts showthe combined total forthe Trust11'
September 2024to 28" February20251 and the CIO11" March 2025to 31"August 20251.
Figures for the year to 31" August 2024 are from the last complete year of the Trust.
Objectives and activities
Objectives and aims
The object of Church by the B8y, Morecambe is to advance the Christian Faith and to fulfil such
other purposes which are exclusively charitsble according to the law of England and Wales and
are connected with the charitable work of the church.
Significant activities
The main activities in relation to these objects are the organisation of church meetings. Bible
studies, free seasonal events, weekly groups and visiting individuals in the community.
Public beneflt
The Trustees confirm that they have complied with the requirements of section 4 of the
Charities Act 2011 to have due regard to the public benefit guidance published by the Charity
Commission for England and Wales.
The vast majority of our activities are offered free of charge to ensure they are accessible to all,
and we regularly promote and publicise our activities to the local community.
Volunteers
The Church benefits from manyvoluntary hours and unclaimed out of pocket expenses.
contributed by 8 18rge number of people. It would be impossible to place a value on these gifts
in kind, for which the Trustees 8re extremely grateful.
Achlevements and pertormance
The Trustees and Spiritual Leadership have kept all events, groups and courses under review, to
maximise opportunities to engage with the community about the Christian faith.
Page 2

Ck'U'RCH
oo
CMERISH
CHURCH
HAN¢1
Trustees. Report
for the year ended 31 Augusi 2025
All guests attending church events are invited to Sunday morning meetings. These are held at
the same primary schoolvenue as lastyear.
The main weekly meeting ofthe Church is on Sunday mornings. Theformat ensuresthey are
accessible to all and continues to provide ample time for hearingf rom the Bible. In addition
Monthly Lunch and Prayer meetings are held attimes which enable as manychurch members
as possible to attend.
The Charity also org8nise(J various free community events at Summer. Christmas and Easter.
In the Summer a BBQ and Games afternoon was held forthose who already had some contact
with the church via a midweekgroup or a Sunday morning seNice. Aswell as games, food and
drinks there was opportunity to engage with the Christlan faith.
The Church has continued with its weekly Bible study. Baby Group & Youth Group. All are free of
charge and with Christlan content at their heart. Recognising the capacity of our volunteers, we
deemed itwise to stop our Pop- Up Cafe.
Other free Church events or courses have been held forthose in the church and in the wider
community, these include:
A Bible course introducing the basics of Christianity
Pub Quiz Nights
A weekly after school club in a local school called Bible Explorers for Key Stage 2
children to access Bible teaching.
Throughout the year the Charity has continue(J to support Christian work in UK through our
memberships ofthe Fellowship of Independent EvanEelicalChurches and the North West
Gospel Partnership and atso in Poland. Krzysztof Rutkowscy, a pastor of an evangelical church
in Wtoclawek is supported in prayer and by way of a modest financial contribution vi8 the
European Mission Fellowship. This year Gerry. our pastor was able to visit Krzysztof in Poland.
The church is also part ofa small networkof churches in and around Morecambe Bay called
The Morecambe Bay Fellowship. All are likeminded in advancingthe Christian faith and making
it accessible to the community-
Duringthis year, Gerrystrakerand Steve Sammons continued as Pastor and Assistant Pastor
respectively. We said goodbye to Vanessa Rigby as ourwomen'sworker, but she remains an
active member of our church, happily supporting our objectives on a voluntary basis.
The vision for the future of the charity (held both by the Trustees and Spiritual Leadership) is
always to growthe work ofthe Church, reaching more in our commLtnitywith the good news of
the Christian Faith through all of these events and regular meetings. As a church we now
employ a pastor. an assistant pastor, and an administration assistant. This is enabling fftore
workto happen tothe above end.
Page 3

CHLIRCH
BYTHE
BAY
ocfr
CHSXISH
CHURC
CHANOI
Trustees, Report
for the year ended 31 August 2025
Financial Review
During the year there was a deficit of £15,015 (previous year of £23.5881 and the General
Fund cash balance at 3110812025 was £17,46312024 £15,8971 which would be enough to
cover 2 months normal expenditure. This is less than that required by our policy of
maintaining a balance sufficient to meet the obligations of the restricted income funds and at
least 3 months. general running costs.
Total expenditure during the year was reduced from the previous year mainly by giving less
support to partners, but also because the cost ofsetting up of the CIO was less than the
incurred in the previous year. Staff costs were reduced since our Women's worker left our
employment before the end of the year lin June 20251. This will give rise to a further
reduction of approximately £17,000 for the 2025-26 year.
At the year end. Staff Funds had a total ofzero12024 £9,1531- A promised donation of
£20,000 received in September 2025 which will cover the costs ofemploying the assistant
pastor, until April 2026. A further£20.000 is promised for September 2026.
At 31st August 2025, the total free rese￿e5 were £68.07312024 £69,008). No funds are in
deficit.
The total donations from the congregation and membership accounted for 71% of the General
Fund income in the year to 31st August 202512023 74%).
Structure, Governance and Management
The main governing document of the Charity is set out in CIO document registered 27h
November 2023.
New Trustees are appointed by existing Trustees. The Trustees meet regularly to review
managemenL financial and operational risk matters.
Approved by order ot the board of trustees and signed on its behalf by
1.9.103..h.6
Mr G R Straker- Trustee
clate
Page 4

CHURCH
BYTHE
BAY
CHÈRISH
CHURCH
CHANGE
Independent Examiner's Report
for the year ended 31 August 2025
Reportto the trustees
I report to the trustees on my examination of the accounts ofthe Church by the Bay,
Morecambe 1.the Trust") forthe year ended 31st August 2025.
Responsibilitles and basis of report
As the ch8rity'S trustees, you are responsible forthe preparation of the accounts in
accordance with the requirements ofthe Charities Act 20111"the Act-).
I report in respect of my examination ofthe Trust's accounts carried out under section
145 ofthe 2011 Act and in carrying out my examination. I have followed allthe
applicable Directions given bythe Charity Commission undersection 14515)Ibl ofthe
Act.
Independent examiner's statement
I have completed my examination. l confirm that no material matters have come to my
attention in connection with the examination which gives me cause to believe that in,
any material respect:
the accounting records were not kept in accordance with section 130 of the
Charities Act. or
the accounts did not accord with the accounting records: or
the accounts did 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.
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 orderto enable a
proper understanding of the accounts to be reached.
Mr S Tomlinson
Halton Green WesL
Halton, Lancaster LA2 6PA
Date
Page 5

CHURCH
8YTHE
BAY
CHERISH
CMURCM
CHANGE
Statement of Financial Artivrties
for the year ended 31 August 2025
2025
Total
Funds
2024
Total
Funds
Restricted Restricted
Funds
Funds
Noteg
Income and endowments trom
Don8tions and legacies
111.218
32,765
143,983
141,431
Expenditure on
Charitable actlvities
Church activities
94,237
64,761
158.998
165,014
Net Income I lexpenditurel
16,981
-31.996
-15.015
-23.588
Transfers between funds
11
-17.916
17.916
Net movement in fund$
-935
-14,080
-15,015
-23,588
Reconciliation of funds
Total funds brought tOTward
69.008
86,480
155,488
179.076
Totalfunds carried forward
Page 6

CHURCH
BAY
CHERISH
CHURC
CHANGE
Balance Sheet
for the year ended 31 August 2025
2025
Total
Funds
2024
Total
Funds
Unrestrlcted
Fund$
Restrlcted
Fund$
Notes
Flxed assets
Tangible assets
40,258
72,400
112,658
115,727
Current assets
Debtors
Cash at bank and in hand
7,719
21.698
29,417
367
8,086
21,664
29.750
11,965
29,322
41.297
10
333
Creditors
Amounts falling due within one
year
1.602
333
1,935
1,526
Net current assets
27,815
27.815
39,761
Total assets less current liabilities
68,073
72.400
140.473
155,488
Creditors
Amounts fallSng due after more
than one year
NET ASSETS
68,073
72,400
140,473
155.488
Fund$
Restricted funds
Unrestricted funds
72.400
68,073
140,473
86,480
69,008
155.488
Total fund8
The financial statements were approved bythe board of trustees and authorised for issue
signed on its behalf by:
Mr G R Straker- Trustee
date
Page 7

CHURCH
BYTHE
BAY
-0 0
¢HER15H
cNuR¢N
CMANaE
Notes tri the Financial Statements- continued
for the yea¥ ended 31 August 2025
1. Accounting pollcles
Basis of preparingthe financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP IFRS 1021'Accounting and Reporting by Charities:
Statement ol Recommended Practice applicable in the UK and Republic of Ireland IFRS 1021 (effective 1
January 20151. Financial Reporting Standard 102'The Financial Reporting Standard applicable in the UK
and Republic of Ireland. and the Charities Act 2011. The financial statements have been prepared under
the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entltlement io the
funds. it is probable that the income will be recewed and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is 8 legal or construclive obligation committing
the charity to that expenditure. il is probable that a transfer or economic ben8fits will be required in
settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on
an a¢cruats basis and has been classified under headings that aggregate all cost relate(J to the category.
Where costs Cannot be directly attributed to particular headings they have been allocated to 8Ctivities on
basis consistent with the use of resour¢es.
Tan￿ble fixed assets
Depreciation is provided at the annual rates disclosed in note 7 in order to write off ea¢h asset over its
estimated useful Ilfe.
Page 8

CHJRCH
CHERISH
CNURCH
CHAtrIQI
Note5 to the Financial St8tements- continued
for the year ended 31 August 2025
2. Analysis of income
2025
Total
Funds
2024
Total
Funds
Unrestricted
Funds
Restricted
Funds
Internal Giving
Other External Gffts
Gifts for Specific FundslProjects
GiftAid
78.921
18,678
670
12.949
6.550
960
25,000
255
85,471
19.638
25,670
13,204
92,455
12,406
21,115
15,455
TOTAL INCOME
111,218
32,765
143. 983
141,431
The ft>llowing items are Included in the income items above
2025
2024
Gift Day
Gift-Aid on money raised for Gift Day
12,861
2,133
22.106
3,384
Gift Day monies were from members of Church by the Bay and allocated to Ihe General Fund
IPrior Year. Gift Daywas allocated 90% to the Staff Fund and 10% to support the proposed ¢hurch in Buckley)
Anonymous donation to support an assistant pastorat Church bythe Bay
25.000
Received from other churches and trusts:
Eileen Mccam Trust
St Ebbes, Oxford
Moorlands Church
lallocated to the Admin Fund)
St Nicholas
for the costs of employing the assistant pastor in the year ending August 2024
Blaina Evangelical Church
for the costs of employingthe assistant pastor in the year endingAugust 2024
10,000
3.000
10.000
7.500
5.000
1,200
Page 9

CHURCH
BYTHE
BAY
CHUReH
¢HANqI
Notes to the Financial Statements- continued
for the year ended 31 August 2025
3. Analysis of expenditure
2025
Unrestricted Restricted
Funds
Funds
2024
Unrestricted Restricted
Funds
Funds
Total
Funds
Total
Funds
Staff Costs
Rent
Church Running Costs
Equipment
Building maintenance
Legal Fees
Depreciation
Grant Funding
49,604
6,780
27,639
2.068
527
1,002
1,259
5,658
61,784
111.088
6,780
28,806
2.068
527
1,002
3,069
5,658
48,168
6,540
24.722
700
1,238
3.410
1,259
4.521
64.892
113,060
6,540
26,068
700
1.238
3,410
3.069
10,934
1.167
1.346
1,810
1,810
6,413
Total expenditure on
charitable activities
4. Staff Costs
2025
2024
Salaries and wages
Social security costs
Pension costs
Other employee benefits
Total staff Gostg
88.911
2,670
4.807
14,700
111,088
91.327
2,034
4,999
14,700
113,060
No employees received employee benefits (excluding employer pension costs) forthe
reporting period of more than £60.000.
The average monthly number of employees duringthe yearwas as follows:
2025
2024
Charitable activities
Two full-time employees and 2 part-time employees. One part-time employee resigned
in June 2025.
Page10

CHDRCH
BYTHE
BAY
4J O
CHERISN
CHANOG
Notes to the Financial Statements- conlinued
for the year ended 31 August 2025
5. Grants payable
Grants madeto
institutions
2024
Grants madeto
individuals
2024
2025
2025
Church activities
The total grants paid to institutions duringthe yearwas as follows:
2025
2024
Fellowship of Independent Evangelical Churches
North West Gospel Partnership
European Mission Fellowship
Trinity Church. Chester
1,804
1.000
3.000
1,521
1,000
2,000
4.500
9,021
5,804
Page11

CHURCH
BYTHE
BAY
cHeRISM
CHURC
CHAN$F
Notes to the Financial Stalements- continued
for the year ended 31 August 2025
6. Conversion to a charitable Incorporated organisation
The assets and activity of Church bythe Bay, Morecambe Trust {Charity number-
11428711 were transferred to Church by the Bay. Morecambe, a Charitable
Incorporated Organisation Icharity number 125059101. The transfer took place on 28"
February 2025. The combined figures are shown for the currentyear.
Figures forthe previous yearare from the last complete year of the Trust.
Analysis of principle SOFA components for the current reporting period
Church by
the Bay
Trust
Church by
the Bay
Total
Total Income
Total Expenditure
Net Income/lExpenditurel
Other gains /ILossesl
Net Movement In Funds
72,544
83,832
111,2791
71,439
75,175
13,7361
143,983
158,998
{15,0151
111,2791
13,7351
115,0151
Net assets at 0110912024
Net assets at transfer 2810212025
Net assets at 3110812025
155,488
144.209
155.488
144,209
140.473
140.473
Analysis of nét assets at the date of transfer:
Church by
the Bay
Trust
Church by
tho Bay
Total
Net assets
Represented by:
Unrestricted funds
Restricted funds
144,209
144,209
62.416
81.793
62,416
144,209
Total Funds
144,209
144,209
Page12

CHLIRCH
BYTHE
BAY
CHERISH
CHURCH
CHANaU
Notes to the Financial Statements- continued
for the year ended 31 August 2025
7. Tangible fixed assets
Freehold
land &
buildings
Otherland
Fixture$,
fittings and
equipment
Total
buSidlngs
Straight line
depreciation at
20%
33%
Cost
At 1" September 2024
At31" August 2025
140.500
140,500
1.296
1,296
1.718
1,718
143,514
143,514
Depreciation
At 1"September 2024
Charge for the year
At 31"August 2025
25,290
2,810
28.100
779
259
1.038
1,718
27,787
3,069
30,856
1,718
Net Bookvalue
At 1°, September 2024
At 31"August 2025
115,210
112,400
517
115,727
112.658
258
8. Debtors and prepayments
This year
Last year
Prepayments and accrued income
Other Debtors
8.086
11,965
8.086
11,965
9. Credltors and accruals
All creditors fall due within one year
This year
Last year
Accruals and deferred income
Other Creditors
1,935
1.526
1,935
1.526
Page 13

CH.u¥'4LH
BAY
ofr
CHÈRISH
CHURCH
CHANGE
Notes to the Financial Stalements- continued
for the year ended 31 August 2025
10. Cash at bank and In hand
This year
Lastyear
Cash at bank and on hand
21.664
29,322
This cash is Llivided amongst the different funds as follows-
General fund lunrestrictedl
Building repairs & renovations lunrestrictedl
Staff Funds Irestrictedl
Buckley Church Plant Irestrictedl
17,463
4,235
15,897
4,610
9,153
-338
21,664
29.322
Page 14

BYTHE
¢HERISH
CHURCH
¢HANaE
Notes to the Financial Statements- continued
for the year ended 31 August 2025
11. Charityfunds
11.1 Details of materlalfunds held and movements duringthe CURRENT reporting
period
Fund
Bal•n¢&8
brought
forward
Fund
Balances
carrled
totward
Fund Names
andtype
Purposes and
Restrictions
Income
Expenditure
Tr•n$f¢r$
Building Fund
Irestri¢tedl
Donated in 2016 for the
purchase of 91 Balmoral
Road lachieved 8181161
74,210
-1,810
72,400
To employ 8 Women's
Staff &Admin worker from Sep 20, an
Funds
Assistani P8sior from Sep
Irestrictedl
21 and an Admin Assistant
from Sep 23
12.270
32.765
-62,951
17.916
Total R$strl¢t8d Funds
86.480
32.765
44761
17.916
72,400
General Fund lunrestrictedl
64.245
111.218
-93,710
-17.916
63.837
Building
repair &
renovation
lunFestrictedl
Money set aside by the
trustees to use for building
repairs and renovations.
Can be returned to General
Fund if needed
4,763
-527
4,236
Total Unr*$trl¢t$d Funds
69.008
111.218
-94.237
-17.916
68.073
TOTAL FUNDS
155.488
143.983
-158,998
140,473
Page 15

CHLJ'RCH
BYTHE
BAY
CIIRRISH
CHURCH
CHANal
Notes to the Financial Statements- continued
for the year ended 31 August 2025
11.2 Details of materialfunds held and movements duringthe PREVIOUS reporting
period
Fund
Balances
brought
lorward
Fund
Balanc¢$
carried
tonNard
Fund Names
andtyp?
Purposes and
Restrictions
Income
Expenditure
Transfèrs
Building Fund
Irestrictedl
Donated in 2016 for the
purchase of 91 8almoral
Road la¢hieved 8181161
76.020
-1.810
74,210
To employawomen's
Staff & Admin worker from Sep 20. an
Funds
Assistant Pastor from Sep
Irestrictedl
21 and an Admin Assistant
from Sep 23
28.386
50.122
6,238
12.270
Bible College To support members of
Student Fund Church by the Bay
Iresirictedl
attending Bible College
1.930
-1.913
-17
Buckley Plant
Irestriciedl
To support the
eslablishment of a new
church in Buckley
2,589
4.500
1.911
Total Restrieted Funds
104,406
54.641
-74061
1,894
86.480
General Fund lunrestrictedl
71.670
86.790
-89,321
4.894
84,245
Building
repair &
renovation
lunrestricttsdl
Money set aside by the
trustees to use for building
repairs and renovations.
can be returned to General
Fund if needed
3.000
-1.237
3,000
4,763
Totsl Unrestricted Funds
74.670
86,790
-80.558
-1.894
69.008
TOTAL FUNDS
179.076
141rt31
-165.019
155.488
Page 16

CHURCH
BYTHE
BAY
CMEIIISM
CHURCH
CHANts8
Notes to the Financial Statements- continued
for the year ended 31 August 2025
11.3 Transfers between funds
This Year
The trustees transferred £17.916 from the General Fund into the Staff
Funds to bring the Staff Funds to zero at the year end
17.916
L8St Year
The trustees designated £3,000 from the General Fund to be used for
Building repairs and renovations.
The trustees transferred £1,911 from the General Fund into the Buckley Plant
to be added to other gifts received to support the start of a new church in
Buckle North Wales
Transler from Bible College Student Fund to General Fund..
Gift Aid receipts in the year were £17 lower than the accrued estimated
receipts in the 01109123 balan￿, Gonsequenlly £17 has been deducted from
the fund
3,000
1,911
17
12 Transactions with trustees and related parties
No Trustee received any remuneration or had anyexpenses reimbursed in respect of
their position as Trustees.
Mr G R Straker. as well as being a trustee. is an employee of the Trust and received
remuneration of £38.633 {2024: 237,810} in respect of his employment bythe Trust.
The charity made pension contributions on behalf of Mr Straker in the sum of 21,800
12024: £1,800). In addition he received manse rental of £7,50012024 £7.500) duringthe
year.
Mr S Sammons, became a trustee and an employee ofthe Trust on 1st September 2024
and received remuneration of £23,660 in respect of his employment bythe Trust. The
charity made pension contributions on behalf of Mr Sammons in the sum of £1,410. In
addition he received manse rental of £7.200 duringthe year.
Duringthe year the Trustees and their related parties purchased goods and seNices for
Church bythe Bay and £6.595 {2024: £5.2501 of these costs were reimbursed.
Page 17