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2025-12-31-accounts

CHARITY NUMBER: 1208348

EMMANUEL BAPTIST CHURCH, EXETER

UNAUDITED

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

EMMANUEL BAPTIST CHURCH, EXETER

CONTENTS

Reference and Adminstrative Details ...................................................................................... 3 Trustees’ Report ..................................................................................................................... 4 Independent Examiner’s Report .............................................................................................. 9 Statement of Financial Activities ........................................................................................... 11 Balance Sheet ..................................................................................................................... 12 Statement of Cash Flows...................................................................................................... 13 Notes to the Financial Statements ........................................................................................ 14

2

EMMANUEL BAPTIST CHURCH, EXETER

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees Richard Hargrave Gregory Michael Tarr Jonathan Iain Worsley Charity Registered Number 1208348 Principal Address 18 Earl Richards Road North Exeter EX2 6AG Accountants Gri�in Chartered Accountants Courtenay House Pynes Hill Exeter EX2 5AZ Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Website Address www.emmanuelexeter.org

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EMMANUEL BAPTIST CHURCH, EXETER

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

ended 31 December 2025.

Objectives and Activities

a. Objectives

The principal objectives of Emmanuel Baptist Church, Exeter (the “Church” or “Emmanuel Exeter”) are (i) advancement of the Christian faith in accordance with the Church's Statement of Faith primarily but not exclusively within Exeter and the surrounding neighbourhood; and (ii) such other charitable purposes as shall, in the opinion of the Trustees and with agreement of the members, put into practice the Christian faith in accordance with the Church’s Statement of Faith.

Emmanuel Exeter exists by the grace of God, for the glory of God, which is the ultimate purpose in all of the Church’s activities. Emmanuel Exeter glorifies God by loving Him and obeying His commands though: Worshipping Him; Equipping the saints through Bible instruction and study; Proclaiming the gospel of Jesus Christ through preaching and personal evangelism, and any other means consistent with the teachings of Holy Scripture; Encouraging, supporting, and participating in missions work, local, domestic, and international; Administering the ordinances of Baptism and the Lord’s Supper; Encouraging Biblical fellowship among believers; Serving other individuals, families, and the Church by providing for physical, emotional, and spiritual needs in the name of Jesus Christ; and Calling fellow churches to biblical faithfulness and purity through instruction and encouragement about the nature of the local church.

b. Activities Undertaken to Achieve Objectives

The Church’s main activities during 2025 were (i) Sunday morning services that included times of Bible reading, prayer, praise and preaching, (ii) Sunday evening prayer, praise and teaching, and (iii) midweek home groups including Bible teaching.

c. Achievements and Performance

Owing to the spiritual nature of the Church’s objectives it is di�icult to quantify achievements; however, the Church started 2025 with 19 members and the number of members increased to 37 by the end of 2025. There were also 2 baptisms during 2025 and the regular attendance at Sunday morning services was around 80 each Sunday.

4

EMMANUEL BAPTIST CHURCH, EXETER

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

d. Future Plans

In 2026 Emmanuel Exeter hopes to grow in membership as the Lord provides. We will continue to strengthen ties with like-minded Baptist churches including financially supporting a church plant in another part of England early in the year.

Financial Review

a. Going Concern

The Trustees have assessed whether the use of going concern is appropriate (i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Church to continue as a going concern) and have concluded that the Church is a going concern since the Church is well supported financially by its members and other individuals, churches and associations.

b. Reserves Policy

The Church holds £24,000 in unrestricted reserves in compliance with its mortgage agreement, such amount representing approximately two months of expenses.

c. Financial Review

Incoming resources during the year to 31 December 2025 totalled £244,947 (2024: £605,036) and expenditure totalled £137,895 (2024: £57,522) leaving a surplus of £107,052 (2024: £547,514).

The balance held in unrestricted funds at 31 December 2025 was £454,566 (2024: £347,514).

The balance held in restricted funds at 31 December 2025 was £200,000 (2024: £200,000).

5

EMMANUEL BAPTIST CHURCH, EXETER

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

Structure, Governance and Management

a. Constitution

The Church was registered with the Charity Commission for England and Wales on 22 May 2024 as a Charitable Incorporated Organisation with registered charity number 1208348.

The Church is governed by its Constitution dated 8May 2024. The Constitution contains the main legal provisions governing the Church, its purposes and Statement of Faith, and its powers. Under the Constitution, the people with the responsibility for the general control and management of the administration of the Church are the Trustees who meet at least monthly and are identified in the Constitution by reference to the o�ice they hold in accordance with the Church Handbook. The Church Handbook sets out the internal workings of the Church and is based the Church members’ understanding of the Bible. The Church Handbook sits alongside the Constitution and must always be consistent with the Constitution – if the Handbook is inconsistent, the Constitution takes precedence.

Powers

The Church has power to do anything which is calculated to further its objects or is conducive or incidental to doing so. In particular, the Church’s powers include power to:

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EMMANUEL BAPTIST CHURCH, EXETER

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

Structure, Governance and Management (continued)

b. Methods of Appointment or Election of Trustee

The management of the Church is the responsibility of the Trustees of the Church. The Trustees are the persons appointed to the o�ices of Pastors or Elders in accordance with the Church Handbook.

c. Membership of the Church

Membership of the Church is open to anyone who professes the Christian faith in accordance with the Church’s Statement of Faith, has satisfied such other requirements as have been specified in the Church Handbook and who in his or her application for membership has indicated his or her agreement to become a member and to accept the duty of members set out in clause 9.3 of the Church Constitution. Corporate bodies may not be members of the Church; a member must be an individual.

d. Financial Risk Management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity and are satisfied those systems and procedures are in place to mitigate exposure to the major risks.

7

EMMANUEL BAPTIST CHURCH, EXETER

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

Statement of Trustees’ Responsibilities

accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

statements for each financial period which give a true and fair view of the state of a�airs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are su�icient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Charity’s constitution. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on 29 April 2026 and signed on their behalf by:

Richard Hargrave (Trustee and Treasurer)

8

EMMANUEL BAPTIST CHURCH, EXETER

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF EMMANUEL BAPTIST CHURCH, EXETER (“the Charity”)

I report to the Charity trustees on my examination of the accounts of the Charity for the year ended 31 December 2025.

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 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 applicable Directions given by the Charity Commission under Section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice e�ective for reporting periods beginning on or after 1 January 2015.

in connection with the examination giving me cause to believe that in any material respect:

  1. Accounting records were not kept in respect of the Charity as required by Section 130 of the 2011 Act; or

  2. The accounts do not accord with those records; or

  3. The accounts do 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 order to enable a proper understanding of the accounts to be reached.

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EMMANUEL BAPTIST CHURCH, EXETER

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF EMMANUEL BAPTIST CHURCH, EXETER (continued)

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Laura Waycott FCA Gri�in Chartered Accountants Courtenay House Pynes Hill Exeter EX2 5AZ

Date: 29 April 2026

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EMMANUEL BAPTIST CHURCH, EXETER

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
Income From:
Donations and Legacies
4
Investments
5
Total Income
Expenditure On:
Charitable Activities
6
Total Expenditure
Net Movement in Funds
Reconciliation of Funds:
Total Funds Brought Forward
Net Movement in Funds
Total Funds Carried Forward
16		 Restricted Unrestricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024

£
£
£
£
0
242,511
242,511
603,282
0
2,436
2,436
1,754
0
244,947
244,947
605,036
0
137,895
137,895
57,522
0
137,895
137,895
57,522
0
107,052
107,052
547,514
200,000
347,514
547,514
0
0
107,052
107,052
547,514
200,000
454,566
654,566
547,514

The Statement of Financial Activities includes all gains and losses recognised in the period.

The notes on pages 14 to 22 form part of these financial statements.

11

EMMANUEL BAPTIST CHURCH, EXETER BALANCE SHEET 2025 2025 2024 2024 Notss Fixgd Assgts Tangible Assets 11 777.333 793,333 777.333 793.333 Curr•ntAss•t• Debtors Cash at Bank 12 1.469 J77,607 1.807 105,989 179.076 107.796 Credilor8.' Amounts Falling Due Wlthin One Year 13 111,2471 19,1041 Not Curront A8•et• 167,829 98,692 TotsLAI8èts L•88 Curr•nt Ll•blLlIl•8 945.162 892.02S Amounts Falling Due Alter More Than One Year 14 1290,5961 1344,5111 TotslN•tA•8•t• 654,566 547,514 CharltyFund• Restricted Funds Unrestricted Funds 16 16 200.000 454.566 200,000 347,514 TotslFunds 654,566 547,S14 The Financial Statementswere approved and 8uthorF3ed for issue ty the Board ol Trustees on 29April 2026 andwere signed on its behalf by: Richard Hargrave Trustee and Treasurer The noteson pages 14to 22 form part of these financial statements.

EMMANUEL BAPTIST CHURCH, EXETER

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
Net Cash Provided by Operating Activities
18
Cash Flows from Investing Activities
Purchase of Tangible Fixed Assets
Mortgage Loan
Interest Received
Mortgage Repayments
Net Cash Used in Investing Activities
Change in Cash and Cash Equivalents in
the Reporting Period
Cash and Cash Equivalents
Brought Forward
Cash and Cash Equivalents
Carried Forward		 2025
2024
£
£
123,342
555,282
0
(800,000)
0
350,000
2,436
1,754
(54,160)
(1,047)
(51,724)
(449,293)
71,618
105,989
105,989
0
177,607
105,989

The notes on pages 14 to 22 form part of these financial statements.

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EMMANUEL BAPTIST CHURCH, EXETER

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. General Information

Emmanuel Baptist Church, Exeter is a Charitable Incorporated Organisation registered in England & Wales. Its registered office address is 18 Earl Richards Road North, Exeter EX2 6AG.

2. Accounting Policies

2.1 Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Emmanual Baptist Church, Exeter meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.1 Going Concern

The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

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EMMANUEL BAPTIST CHURCH, EXETER

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Tangible Fixed Assets and Depreciation

Tangible fixed assets are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Freehold Property - 2% per annum

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.7 Cash at Bank and In Hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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EMMANUEL BAPTIST CHURCH, EXETER

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

2.8 Liabilities and Provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

2.9 Financial Instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.10 Fund Accounting

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 and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the Notes to the Financial Statements.

3. Critical Accounting Estimates and Areas of Judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

There are no critical accounting estimates or assumptions.

16

EMMANUEL BAPTIST CHURCH, EXETER

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

4. Income from Donations and Legacies

Internal Giving
Gift Aid
Building Grant
External Giving		 Restricted Unrestricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
0
31,566
31,566
4,665
0
4,855
4,855
1,035
0
0
0
200,000
0
206,090
206,090
397,582
0
242,511
242,511
603,282

5. Investment Income

Deposit Account Interest
Analysis of Expenditure on Charitable Activities
Summary by Fund Type
Charitable Activities		 Restricted Unrestricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
0
2,436
2,436
1,754
Restricted Unrestricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
0
137,895
137,895
57,522

6. Analysis of Expenditure on Charitable Activities Summary by Fund Type

7. Analysis of Expenditure by Activities

Mortgage Interest
Manse Expenses
Depreciation
Church Expenses		 Activities
Undertaken
Total
Total
Directly
Funds
Funds
2025
2025
2024
£
£
£
18,332
18,332
6,648
10,868
10,868
31,807
16,000
16,000
6,667
92,695
92,695
12,400
137,895
137,895
57,522

17

EMMANUEL BAPTIST CHURCH, EXETER

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

8. Independent Examiner's Remuneration

8. Independent Examiner's Remuneration
2025 2024
£ £
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts 1,440 1,440
9. Staff Costs
2025 2024
£ £
Wages and Salaries 50,118 0
Contribution to Defined Contribution Pension Schemes 6,766 0
56,884 0
The average number of persons employed by the Charity during the year was as follows:
2025 2024
No. No.
Number of Employees 2 0

No employee received remuneration amounting to more than £60,000 in 2025.

10. Trustees' Remuneration and Benefits

During the year, one trustee (the church's Lead Pastor) received remuneration and benefits totalling £47,966 which amount is included in Staff Costs in note 9 (2024: £NIL).

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EMMANUEL BAPTIST CHURCH, EXETER

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

11. Tangible Fixed Assets

Cost
At 1 January 2025
Additions
At 31 December 2025
Depreciation
At 1 January 2025
Charge for the Period
At 31 December 2025
Net Book Value
At 1 January 2025
At 31 December 2025		 Freehold
Property
£
800,000
0
800,000
6,667
16,000
22,667
793,333
777,333

The freehold property is a manse for use by the Church's pastor and his family.

The manse is held in trust on behalf of the Church by Grace Baptist Charities Limited, registered charity number 1172489.

12. Debtors: Amounts Falling Due Within One Year

Accrued Gift Aid
Prepayments
13. Creditors: Amounts Falling Due Within One Year
Accrued Expenses
Mortgage Loan		 2025
2024
£
£
656
1,036
813
771
1,469
1,807
2025
2024
£
£
7,050
4,662
4,197
4,442
11,247
9,104

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EMMANUEL BAPTIST CHURCH, EXETER

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

14. Creditors: Amounts Falling Due After More Than One Year

Mortgage Loan (see note 15)
15. Mortgage Loan
An analysis of the maturity of the mortgage loan is given below:
Amounts Falling Due Between One And Five Years
Amounts Falling Due After Five Years
The mortgage is secured by a legal charge on the church's freehold property.		 2025
2024
£
£
290,596
344,511
2025
2024
£
£
19,374
20,631
271,222
323,880
290,596
344,511

16. Summary of Funds

Unrestricted Funds
General Fund
Restricted Funds
Freehold Property
Total of all Funds		 At
At
1 Jan
31 Dec
2025
Income Expenditure
2025
£
£
£
£
347,514
244,947
(137,895)
454,566
200,000
0
0
200,000
547,514
244,947
(137,895)
654,566

The specific purposes for which funds are to be applied are as follows:

The freehold property fund relates to the ownership by the Church of a manse.

In the event that the Church closes and the manse is sold, the grantor of the restricted funds will receive up to 25% of the sale proceeds.

20

EMMANUEL BAPTIST CHURCH, EXETER

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

17. Analysis of Net Assets Between Funds

Tangible Fixed Assets
Current Assets
Creditors Due Within One Year
Creditors Due After More Than One Year
Total		 Restricted Unrestricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
200,000
577,333
777,333
793,333
0
179,076
179,076
107,796
0
(11,247)
(11,247)
(9,104)
0
(290,596)
(290,596)
(344,511)
200,000
454,566
654,566
547,514

18. Reconciliation of Net Income to Net Cash Flow from Operating Activities

Net Income for the Reporting Period (As Per The Statement of Financial Activities)
Adjustments For:
Interest Received
Depreciation
Decrease (Increase) in Debtors
Increase in Creditors
Net Cash Provided by Operations		 2025
2024
£
£
107,052
547,514
(2,436)
(1,754)
16,000
6,667
338
(1,807)
2,388
4,662
123,342
555,282

19. Analysis of Changes in Funds

Analysis of Changes in Funds
Net Cash
Cash At Bank
Debt
Debts Falling Due After More Than One Year
Total		 At
At
1 Jan
Cash
31 Dec
2025
Flow
2025
£
£
£
450,500
362,214
812,714
450,500
362,214
812,714
(344,511)
(290,596)
(635,107)
(344,511)
(290,596)
(635,107)
105,989
71,618
177,607

21

EMMANUEL BAPTIST CHURCH, EXETER

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

20. Operating Lease Commitments

At 31 December 2025 the Charity had commitments to make future lease payments under non-cancellable operating leases as follows:

No later than 1 year
Later than 1 year and not later than 5 years		 2025
2024
£
£
1,302
1,302
3,536
4,872
4,838
6,174

21. Related Party Disclosures

Trustees made total donations to the Charity during the year in the sum of £2,100 (2024: £525).

22