REGISTERED CHARITY NUMBER: 1207302 Re ort of the Trustee5 and Recei ts3ndPa ments Accounts forthe Yearended 31 March 2026 for La on Communit Church
CONTENTS OF THE RECEIPTS AND PAYMENTS ACCOUNTS Forthe Year Ended 31, March 2026 Page Report of the Trustees Receipts and Payments Account Statement of Assets and Liabilities Notes to the Receipts and Payments Accounts 7-11 Independent Examirberfs Report 12
Layton Community Church Report of the Trustees Forthe Year Ended 31 March 2026 Administrative Information Registered name.. Layton Community Church Elders (Trusteesl The Rewd Mark Walters (Minister) The Re¢d Dave Lewis IMinisterl- ceased employment Nov 2025 Deacons ITru5tees1 Kevin Cosgrove (Treasurer) Heather Walters (Administrationlsafegaurdingl Tony Baker IBuilding, set-up) Ron margerison18uildingl Principle Addres5'. The Lowes Building Collingwood Avenue Layton Blackpool FY38 Incumbent Rev'd Mark Walters 16 Carleton Gardens Carleton Poulton-le-Fylde FY6 7PB Bankers.. Lloyds TSB Bank PIC l LegE Street Chelmsford CMI IJS Independent Examiner: James Wheelan FCCA Jèmes Wheelan Accountancy Limited Minshull House, 67 Wellington Road North Stockport SK4 2LP
Layton Community Church Report of the Trustees Forthe Year Ended 31 March 2026 Ob-ertives and Artivities Layton Community Church has the responsibility for advancing the Christian faith in accordance with its Basis of Faith, primarilv but not exclusively within 81ackpool and the Fylde Coast. This will involve Bible teaching, ministry, pastoral, evangelistic and social work. Where appropriate, it may also be involved with other charitable purposes as shall, in the opinion of the Trustees, further the work of the Church. The objettives and attivities of Layton Community Church can be summarised in our mission statement.. Ourmi5sNon isforpeople to hear Gbout, be transformed by, the gtst>d new5 Of Jesus Christ on the Fylde coast tJnd beyond. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what attivities the Church should undertake. Achievements and Performance Staff & Trustee changes After 9 years of faithful service, Dave Lewis moved to St Annes Baptist Church in November, to become their new pastor. This is a church revitali5ation initiative. They were also joined by the Nield family who currently live in St Annes. Whi15t this was a painful loss to LCC, there wa5 an obvious gospel need in St Annes. So, after much prayer, both families left with our blessing, trusting that the Lord will grow 2 healthy gospel churches in the days ahead. In the meantime, we were encouraged by the way the Lord led us to Dan Parkinson who wanted to move back north to serve as a 'Minister in Training.. After several meetings, Dan was appointed in September to work 3 days per week, until 2027 when he will graduate. He 15 a part time student at Edinburgh Theological College. With the Lewis's and Nield's moving on, we considered various ways to reduce the administrative pressure on the Deacons. To this end. we employed Izzy Parkson on a I day a week basis Istarting 271101251, to help with church administration & finance. Izzy went on maternity leave in January. Her contract will be reviewed at the end of August 2026. With Dave moving on, the Trustees began the search for another co-pastor. Through networkin& the Lord led us to Harry Clayson whose current role as Assistant Minister at Mirfield Evangelical Church, comes to an end in June. Harry expressed an interest in the new role. So after a number of visits, the memberfs voted unanimously to call him to become our next co-pastor. Harry accepted. He plans to move to Blackpool in June/July 2006. Sund¢7y attendance fjndchuh Membership The number of people who could be considered as regularly attending church, has increased slightly since the previous report. There are approximately 67 people who regularly attend church149 adults and 18 children), as opposed to 64 previously. The average size of the congregation on any given Sunday was around 40-45. We continue t05ee regular visitor5, many of whom are"Internationals" who have cometo work in the healthcare sector. A number of these have remained with us. However, some have moved away or stopped coming in the last year. There continues to be a broad spectrum of ages from different nationalities, generations, and backgrounds. One family have recently h3d a baby. The congregation 15 made up of people from acr055 the Fylde Coast. The church maintains its family fe81 and appea15 to people from all generation5. In August, Dan & Izzy Parkinson moved to Blackpool. In November, we said goodbye to the Lewis's & Nield's as they moved to St Annes 8aptist church. This left an obvious"gap~ in church life. As of 31 March 2026, the church ha5 a membership of 2012025 report.. 201. Some of our members moved ON this year.. Dave & Kate Lewis, Simon & Leanne Nield. Danny Earl moved to London with work. However, we welcomed others into membership.. Paul Bennett, Gary & Sara Brotherton, Dan & Izzy Parkinson. The majority of members are actively involved in the life of the church. Those who aren't are struggling with failing healthlage.
Layton Community Church Report of the Trustees Forthe Year Ended 31 March 2026 Sund¢7yservice5 We continue to seek to preach through different genres of the Bible, and teaching from both Old and New Testaments. Durin8 the year this included- teaching from 2 Corinthians, Esther, parables in the gospels, Acts and various topical subjects e.g. What Christianity Isn't. We continue to enjoy live music in the majority of services. The installation of new Tv's & sound equipment and a new computer, ha5 enhanced the audio-visual aspect of church worship. Those playing are.. Kate & Dave Lewis, Bek Stacey, Graham Quinton and Paul Bennett. During the last 12 months 'Junior church,. for those of Primary school age, is now held on most Sundays of the year. Therefore. we hav8 had less "All age services., Those leading are.. Danny & Leanne, Narci5 & Mirela, Jonathan & Bek, Heather and Tonv. 'Teen church,, for those of Secondary school age. meets approximately twice a month to receive age-appropriate teaching. This has been led primarily by Dave, Dan & Mark. They remain in the service for the othersundays-getting used to listening to sermons with note books. We h3ve been encouraged by the number of people staying to eat lunch together after the service. This happens once a month and alternates between 'bring and share, and 'bring your own., We celebrate communion on the first Sunday of each month. We continue to review the format of Sunday services aiming to make them 'seeker sensitive. while maintainin@ expository bible teaching. We are grateful to the many members who read or pray during the service. We are immensely grateful for the work of our deacons who ensure the room is ready for us each Sunday. Nearly all the believers in the congregation serve on the church rota in some way. Childtsn/Youth Work Holiday Bible Club 2026 was held in the Easter holiday5 for the second time115"_17' April). We were joined and helped by members of King's Church Chessington - a long-term supporter of the church. The Club ran from Tuesday to Thursday of Easter week. This year we decided not to finish the club on Eastersunday. We were encouraged by the number of children who attended, some of whom now regularly attend Rock. Average attendance.. 27. Our monthly ROCK club for 6-11 year-old5, ha5 had on average 17 children attending. Leaders have been.. Heather, Mark, K3te, Danny, Rosemarie, jonathan, Narcis, Hilary, Gary & Sara. The monthly ROCK SOLID group for 11-14 year olds, and the IMPACT group for 14-16 year olds. has had on average 13 young people attending. It has been encouraging to see members inviting friends to the Eroup. Leaders.. Tony, Bek, Dave, Leanne & Dan. With the Lewis's & Nield's leaving in November. it was necessary to re-structure the youth work. Four of the teenage girls from IMPACT became Junior Leaders at Rock- a great training ground for Christian service. Impact (also known as Da Gangl- an all- female group. then moved to a different Friday evening for aEe-appropriate study. Leaders.. Bek & Heather. Dan then took over from Dave as co-ordinator for ROCK SOLID. Midweek Groups We have continued to meet once a month collectively for prayer, and then regulady12-3 times a monthl in our individual Growth Groups for prayer and Bible Study with a daytime Blackpool group, an evening Blackpool group and an evening St Anne's group. The growth groups have Studied 'Life Changing Encounters from the Gospel of John., The Way of the Kin¥ from Mark's gospel, and followed the sermon series on Acts. On the 419125, Caring for Life visited the church to do a presentation on their work. When the Lewis's & Nield's left the church in November, it was necessary to restructure the growth groups- the St Anne's group joined the Blackpool evening group. We are grateful to Ron & Dan for leading this meeting. We were encouraged by the prayerfulness of the church during the Week of Prayer in january. Our renewed sense of our dependence upon God, has led to a new online prayer meeting on the 3, Sunday of each month.
Layton Community Church Report of the Trustees Forthe Year Ended 31 March 2026 Otherevents/services/outreoch Other events of note.. July / August- a number of families/young people from the church continue to be encouraged by summer camps and conferences including the Keswick Convention and New Day. Sat 13 September.. the church enjoyed è 'Oay Awav at Garst3ng Free Methodist churth with 8ible teaching from Steve Casey, Speke Bapt15t Church. Sun 12, Oct. Baptism service.. Gary & Sara Brotherton and james Winnard were baptised. This was followed by a church lunch. Harry Clayson visited the church for the first time. Christmas.. this year we decided not to attend the Layton Lights switch on, because St Marks (who we partner with) were doing their own church-based activities. Ladies, wr8ath making afternoon129' Novl.. fully booked. Over 60 ladies attended, most from non-church backgrounds. Christingle service.. this had a different structure as Dave & Kate had moved on. We were encouraged by the 84 people who attended147 visitorsl- some of whom had previous contact with jelly Tots and Rock Solid. Carols by candlelight service.. 54 attended120 visitors). January.. We started the year with a Week of Prayer, beÈinning with a Saturday prayer breakfast and then daily online prayer meetings. january.. a number of the church attended the North West G05pel Partnership annual conference in Wigan. Gospel Partnershlps We continue to benefit from. ènd contribute towards, the network of churches within the North West Gospel Partnership. and from the FIEC. On a local level. we regularly meet with other ministers from across the Fylde Coast for prayer lunches lonce/twice a terml. Bulldlngs A programme of maintenance and care of the building is continually being reviewed and implemented to ensure the building meets necessary safety standards. We undertake annual inspections of fife alarms, gas boilers, stair lifts, PAT testing, GDPR regulation5, first aid & 'health and safety at work, dirertives. The state of the flat roof continues to be an ongoing concern, with a number of water leaks. We are in the process las at March 20261. of obtaining quotes to 11 repair the leaking area 21 replace the roof completely on the extension. We are also considering replacing the ageing boiler that has caused problem5 throughout the winter. Legal The church became a Charitable Incorporated Organisation on the 02109124 in the name of Layton Community Church (charity number 12073021 legally and financially. The final closure certificate for Rehoboth Christian Centre was completed this year after the final accounts were produced. The former bank account for Rehoboth Christian Centre was finally closed the remaining balance wa5 transferred to Layton Community Church. Flnanclal Revlew Congregationqlofftring5 Congregational offerings have decreased by £3.342 to £39,077. Glft uldrebote The church continues to be able to Use the Government gift aid scheme to claim back the tax element on applicable general offerings. Thi5 ha5 remained relatively consistent year on year, with a 2025-26 rebate received of £9,319. Grants and donutlons {Includlng mlnlstrysupport donutlonsj We continue to receive financial support from churches and individuals from around the UK. This money is used for payment of staff wages. There has been an increase of £2,776 to £34,160. This includes one external grant received of £3,000 from The Evangelical trust for ministry 5UPPOrt. No further grants were received in the year. The overall slight decrease in grants and donations of £961 is also due to lower external and ad-hoc donations received from individuals within and external to the church., as well as lower restricted funds being raised by congregational members for specific purposes, ie. aid relief.
Layton Community Church Report of the Trustees Forthe Year Ended 31 March 2026 Building rentol Rental income has increased by £5,915to £35,120. The exi5tin8tenants have remained during thi5 period.. NHS IPulmonary Rehab), NHS (Cardiac Rehabl, Slimming World, Body Transformatic)n5, AOG Church. kncence Agreements are reviewed annually upon expiry, and where appropriate, rents are increased in line with inflation. We regularly get enquiries to hire the building from other groLJPS. However, we are not ateepting any more bookings as this may affect church usage. Funds There has been a increase in net movement in funds of £3,514. This has resulted in unrestricted funds carried forward of £69,837 and restricted funds of £581. Restricted funds consist of funds gifted for specific reasons, ie. evangelism, charitable collections or pastoral p3yment support. Resetves Pollcy It is the policy of the Church that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three- and six-month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Church's current activities while consideration 15 given to ways in which additional ftjnds may be raised. This level of reserves has been maintained throughout the year. Slgnlflcunt events afteryearend At a member's meeting on 4/2126, the church voted unanimously to employ Harry Clayson as our next co-pèstor. Harry and his family aim to move to Blackpool in June/July 2026, when he will begin his full-time employment. The increased staffing costs will be partially funded from reserve5. The trustees are also raising additional funding from grant making Trusts. Harry is aware that he may need to raise additional support (long term) from his supporters. Mlsslonury Glvlng The church aims to give up to IO% of general offerings ènd rental income to Christian charities, organisations and missionary work. If, after production of the church accounts there is a shortfall, the Church Trustees will review such givin& and dependent on the financial health of the church, will consider making UP the difference. The organisations supported in 20254 included.. Tear Fund, Open Doors, Platform 67, Caring for Life. North West Gospel Partnership, FIEC, AIM (Lydial, Good New5 for Everyone IGNFEI, Hope for Tomorrow'5 Generation (Romanial and the Clark family IMi5sion Swedenl. We have been greatly encour3ged by the congregation's generosity in supporting appeals throughout the year Ifor example the Caring for Life harvest appeal) and for their readiness to give towards those in need. The trustees, report was approved by the Board of Trustees. Reverend Mark Walters Minister Dated.. 2910512026
Layton Community Church Receipts and Payments Account forthe Year Ended 31 March 2026 Unre51ricted designated Funds RESTATED Total* 2025 Unrestrirted Funds Restricted Funds Total 2026 Note5 RECEIPTS CongrÈgational Offerings Gift Aid Tax 39,077 9,319 3,665 35,120 382 39.077 9.319 38,363 35.120 382 42,419 7,707 39,324 29,205 200 Grant5 and Donations receipt5 Room Hire receipts 34,160 538 Other ch3ritsble receipt5 TOTAL RECEIPT5 6,243 125,098 87,563 34,160 538 122,261 PAYMENTS Rent lary costs Light, heat and water Telephone Insurante 14,000 39,996 4,630 535 14,000 74,156 4,630 535 14,000 73,395 4,934 519 34,160 2,281 677 2,281 677 1,641 2,439 7,729 3.372 1,183 340 Equipment Purchased Repairs and tnainten4nce Evangelism Gifts, catering and hospitality Spe3ker5 and Speaker5. expenses Advertising Printing, postage and stationery Don3tions to charitie5 2,553 924 2,553 1.617 1.742 770 693 1,170 770 572 229 229 194 551 551 646 6,386 342 374 6,760 342 6.550 1,060 55 Tr8ining Sundry Motorltravel cost5 Books and resources for church use 137 137 54 54 2,549 912 2.549 912 1.234 784 FIEC Cleaning Legal and professional fees 2,732 1,520 2,732 1.520 2,782 3,585 TOTAL PAYMENTS 82,948 34,160 1.639 118,747 126,442 TRANSFER BETWEEN FUNDS 8&9 NET MOVEMENT IN FUNDS 4,615 11,ioii 3,514 11,3441 Reconciliation of funds.. Cash and bank ba18nces at 1st April 2025 Cash and bank balances at 315tMarth 2026 65,222 69,837 1,682 581 66,904 70,418 68,248 66,904 Figuresfor grants t7nd donotions now include 'postorfs solorysupport, income. Comporotivefiguresfor 2025 hove been restoted to reflect this change in classifictstion.
Layton Community Church Statement of Assets and Liabilities forthe Year Ended 31 March 2026 Unrestricted Restricted Total Total Funds Funds 2026 2025 Notes Cash funds Main Account 6,616 63,048 173 6,616 63,048 754 10,251 54,916 1,737 Wages Account Project Account 581 Total $h funds 69,837 581 70,418 66,904 Unrestricted Restricted Total Total Funds Funds 2026 2025 Note$ Other monetary assets Low value eqLJipment Totsl monetary assets March 2025 PAYE liability Accountant fees Independent examinerfs fee- 2025 review Totsl liabilities due at the Year end 885 885 1,159 700 700 300 300 600 1,885 1,885 1,759 For the year ended 31st March 2026, LCC consider that the audit requirement Df the Church Accounting Regulations 20061.the Regulations'l and Settion 145 of the Charities Act, 20111"the Act") doe5 not apply and that an independent examination is needed. No members have required the LCC to obtain an audit of its accounts for the year in qLJestion. LCC acknowledge their responsibility for complying with the requirements of the Act and Regulations with respett to accounting records and the preparation of the accounts. Approved by the Layton Community Church on .. .. .. and signed on its behalf by- EeFIi7 Co koFe Kevin Cosgrove IM 29 2026 1408 19GMT+11 Mr Kevin Cosgrove ITreasurèrl Rèvèrend Mark Waltèrs 20th May 2026 The attached notes on page 8 to 11 form part of these accounts
Layton Community Church Notes to the accounts forthe Year Ended 31 March 2026 l Accounting pollcles Basls of accountlng These accounts have been prepared on a receipts and payments basis, in accordance with the Charity Commission's guidance for receipt5 and payments accounts ICC16al, and are not required to comply with the Charities SORP IFRS 1021. Fund accounting General fund General fund5 are unrestricted funds which are available for use at the discretion of the Trustees in fvrtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds These funds are set aside by the Trustees out of unrestricted general funds for specific purposes or projects. Restrirted funds These are funds that can only be used for particular restricted purposes. Restrictions arise when specified by the donor or bv the specific terms of the appeal under which the funds are raised. The restrictions are binding upon the Trustees of the charity. Income All income is included in the accounts on a receipts basis. Gifts donated for resale are included as income when they are sold. Collertions are recognised when received by or on behalf of the Layton Community Church. Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on Gift Aid donations is recognised when the income is rectsgnised. Rental income from the letting of church premise5 is recogni5ed when the rental is received. Grants and legacies to the Layton Community Church are accounted for once received. Sales of books and magazines from the church bookstall are accounted for Éross. Funds raised by fete, garden party and similar events are accounted for gross. No amounts are included in the receipts and payments accounts donated by volunteers. Expendlture All expenditure is accounted for when paid and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular heads they have been allocated to activities on a basis consistent with use of the resources.
Layton Community Church Notes to the accounts forthe Year Ended 31 March 2026 Value added tax VAT is not recoverable by the Charity and as such is included in the relevant costs. 2 Grants and donations RESTATED 2025* Unre5tri¢ted Designated Re51ri¢ted 2026 Grant5 Evangelical Trust grant Grants Total 3,000 3,000 3,000 Donations Kings E.C st. Andrews Graham Care Ltd Other extern31 ministry support donations 5,000 4,000 11,000 10,160 5,000 4,000 12,000 10,160 538 3,665 35.363 5,000 4,000 9,500 12,884 2,493 5,447 39.324 538 Other general gifts Donations Total 3,665 3.665 31,160 $38 Tal 3.665 34,160 538 38,363 Figures for grants and donations now include'pastorfs salary support, income. Comparative figures for 2025 have been restated to reflect this change in classification. 39,324 3 Other charitable receipts Unrestritted Restritted 2026 2025 CIO application refund Landlord refund Total 5,113 1,130 6,243 4 Trustees No payments, remuneration or other benefits were made to trustee5 relating to trustee dutie5. Personally incurred church expenses were reimbursed via expense claims submitted. Two trustees were paid salary costs for their role as pastors in the normal course of employment. 5 Employees Salary cost5 amounted to £74,15612025.. £73,395), which include Employer5 National Insurance of £nil12024.. £5391 net of Emplc)yment Allowance. Personally incurred church expenses were reimbursed in the normal course of employment. One full-time pastor left at the end of Ortober 2025. Staffing was restructured with the appointment of a part-time apprentice in September 2025 and a part-time administrative clerk in December 2025. The year-on-year increase also reflects a cost-of- living salary adjustment implemented in July 2025. Staff Costs paid during the year were- 2026 2025 Salaries Social security costs Employer pension contributions Total staff costs 72,444 72,232 539 1,712 624 74,156 73,395 Average headcount of staff employed during the year were..
Layton Community Church Notes to the accounts forthe Year Ended 31 March 2026 5 Employees (continued) No employee received remuneration amounting to more than £60,0 in either year. Wages and salary costs includes £nil in respert of redundancy payments in either year. 6 Fees for examination or audit of the accounts 2026 2025 Independent eKaminerf5 or auditors, fees for reporting on the accounts Other fees leg. Advice, accountancy servicesl paid to the Independent examiner or auditor Total 300 600 300 600 7 Assets retained for the charitvs own use Assets recognised but not valued in the Statement of Assets and Liabilities include the music equipment, together with other IT equipment and fixtures and fittings. These have not been valued given the low net realisable value of these assets. 8 Restricted funds The income funds of the charity include restricted funds comprising the following unexpended balances of grants and donations for Specific purposes.. Current Year Restricted Funds Restricted Fund Opening Name balance Closing Balance Receipts Pa ments Transfers Purpose of the fund Evangelism 1,230 16491 581 Gifted specifically to spend on evangelism. Specific funds raised for charitable collettions. Charitable collertions 452 538 19901 Totals 1.682 538 11.6391 581 Comparative Period Restricted Funds Restrirted Fund Opening Name balance Closing Balance Receipts Payments Transfers Purpose of the fund Evangelism 1,332 11021 1,230 Gifted specifically to spend on evangelism. Specific funds raised for charitable collettions. Charitable collections 452 2,493 12,4931 452 Totals 1.784 2,493 12.5951 1.682 io
Layton Community Church Notes to the accounts forthe Year Ended 31 March 2026 9 Designated funds The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds bv the trustees for specific purposes.. Designated Funds Deslgnated Fund Name Pastorfs salarv 5UPPOrt Openlng balan Closing Balance Receipts 34,160 Payments 134.1601 Transfers Purpose of the fund External contributions allocated to spend on wages. Totals 34,160 134,1601 10 Related Party Transactlons Other than the trustees sèlary payments and the reimbursement of personally incurred church expenses, there were no further related party trans3cfions for the year ended 31 March 2026. li
Re ort of the Inde endent Examiner To the Trustees of on Communit Church I report to the charity tru5tee5 on my examination of the Bccounts of Layton Community Church for the year ended 31" March 2026 which are set out on pages 6- 11. Responslbllltles and basls ol report A5 the Charity'5 tru5tee5 you are responsible for the preparation of the account5 in accordance with the requirements of the Charities Act 20111'the ACYI. I report in respect ol my ex3rniDation of the charity's account5 carried out under5ection 145of the Act and in carrying out my ex3rnination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examlner's statement I have completed rny examination. I confirm that no rnaterial matter5 have come to my 4ttention in connection with the examination giving me tause to believe that in any material respett-. ccounting record5 were not kept in respect of the charity 35 required by section 130 of the Act,. or the accounts do not accord with those records. I have no concerns and have come across no other mètters in connertion with the examination to which attention should be dr8wn in this report in order tts enable a proper understanding of the a¢countS to be reached. James Wheelan FCCA james Wheelan Accountancy Limited Min5hull House, 67 Wellington Road North Stockport SK4 2LP 0210612026 Date.. 12