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2025-12-31-accounts

Trustees Annual Report and Accounts

Period 20th December 2024 to 31st December 2025

Charity Commission number 1211505

Principal Address: Exwick Parish Hall Station Road Exeter EX4 2FD

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

Contents

Item Page Number
Trustees Annual Report 3-4
Independent Examiners Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Accounts 8-18

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

Trustees Annual Report.

  1. Charity’s name, registration number, address and trustee names

  2. Exwick Community Church

  3. Charity No. 1211505

  4. Church office: Exwick Parish Hall, Station Road, Exwick, Exeter EX4 2FD,

www.exwickcommunitychurch.org.uk,

admin@exwickcommunitychurch.org.uk

2. Structure and details of how ECC is managed, including how it recruits

trustees

Exwick Community Church seeks to provide spiritual guidance for its members and the community, through Sunday services, Bible study and prayer groups, and regular Messy Church services for young families. We also seek to meet community needs through coffee mornings and links with local community organisations. We are committed to enabling as many people as possible to worship at our service, and access our community events, activities and support. ECC employs a full-time pastor, three part-time community workers, and a part-time operations manager. ECC is a member of the Baptist Union UK.

ECC became a registered charity (CIO) on 20 December 2024. It is managed by a team of charity trustees who appoint a treasurer and secretary from their number. The trustees are chosen from the membership of the church, according to the procedures in the Church Constitution. The Church Constitution is the governing document of the church, and was adopted on 15 September 2024. ECC is recognised by HMRC for gift aid. ECC has policies and procedures for authorising expenses, financial reserves, health and safety, risk management, safeguarding, trustee conflicts of interest, and volunteer management.

3. Activities and objectives, achievements and performance in the year

When planning our activities for the year, the charity trustees have had due regard for the guidance on public benefit published by the Charity Commission, and specifically guidance for charities on the advancement of religion.

The charity trustees met monthly to give spiritual, financial and practical oversight to the activities of the church. The membership met 6 times over the year, including the Annual General Meeting in March, where the objectives of the church were

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

discussed and agreed, as well as achievements described and any issues and concerns aired. Average attendance at membership meetings was 30. In addition, there were 3 Special Church Meetings relating to the sale of the manse.

members and attendees. Also included in the income were external grants received of £750 for the Job Club project. The reserves policy requires a reserve of £20,000 in unrestricted funds, to cover staff and running costs for 3 months. ECC also holds restricted funds, which at the end of 2025 were:

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

ECC Trustees Report 2025-26 approved by the ECC Charity Trustees: 06 / 07 / 2026 Date: ______ Signed: _____ Pastor Position: ____ Signed: ____ Position: ___ Treasurer 10 / 07 / 2026

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

Report to the trustees
On accounts for the year
ended
Set out on pages
Independent examiner's report on the
accounts
Independent examiner's report on the
accounts
Independent examiner's report on the
accounts
Exwick CommunityChurch
31st December 2025 Charity
no (if any)
1211505
1-18

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2025. As the charity's trustees, you are responsible for the preparation of the accounts Responsibilities and in accordance with the requirements of the Charities Act 2011 (“the Act”). basis of report I report in respect of my examination of the Trust’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 Act. Independent The charity’s gross income exceeded £250,000 and I am qualified to undertake examiner's statement the examination by being a qualified member of Association of Accounting Technician (AAT)

I report in respect of my examination of the Trust’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 Act.

I have completed my examination. I 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:

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.

Signed:
Name:
Relevant professional
qualification(s) or body (if
any):
Address:
Date:
13 / 07 / 2026
Karen Silcox
Association of Accounting Technicians Licenced Accountant. Licence
number 1003207
19 Beverley Close Exeter EX2 5NJ

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

CharityName Exwick CommunityChurch
CharityNo
1211505
Annual accounts for theperiod
Period start date
20/12/2024
To
Period end date
31/12/2025
CharityName Exwick CommunityChurch CharityName Exwick CommunityChurch CharityName Exwick CommunityChurch CharityName Exwick CommunityChurch CharityName Exwick CommunityChurch CharityNo 1211505 1211505 1211505 1211505 1211505
Annual accounts for theperiod
Period start date 20/12/2024 To Period end date 31/12/2025
Statement of financial activities
Recommended categories by
activity
Unrestricted
funds
Restricted
income funds
Designated
funds
Total
funds
Prior year
funds
£ £ £ £ £
Income(Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies 98,125
12,619
- 110,744 83,621
Charitable activities 1,610
-
- 1,610 559
Investments 11,482
155
- 11,637 11,725
Separate material item of income 302,000
-
- 302,000 -
Total 413,217
12,774
- 425,991 95,905
Expenditure(Note 4)
Expenditure on:
Charitable activities 105,742 14,027 1,100 120,869 101,811
Separate material expense item 8,937 825 9,762 2,657
Total 114,679 14,027 1,925 130,631 104,468
Net income/(expenditure) 298,538 - 1,253 - 1,925 295,360 - 8,563
Transfers between funds - 500 - 500 - -
Net movement in funds 298,038 - 1,253 - 1,425 295,360 - 8,563
Reconciliation of funds:
Total funds brought forward 25,453 42,636 1,425 69,514 78,077
Total funds carried forward 323,491 41,383 0 364,874 69,514

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

CharityName: Exwick CommunityChurch CharityName: Exwick CommunityChurch CharityNo 1211505 1211505
Section B Balance sheet
Balance as at 31st December
2025
Unrestricted
funds
Restricted
income funds
Designated
funds
Total this
year
Total lastyear
£ £ £ £ £
Fixed assets
Tangible assets(Note 8) - - - - -
Total fixed assets - - - - -
Current assets
Debtors(Note 9) 4,126 - - 4,126 -
Cash at bank and in hand
(Note 11)
363,145 - - 363,145 -
Total current assets 367,271 - - 367,271 -
Creditors: amounts falling
due within one year (Note
10)
2,396 - - 2,396 -
Net current
assets/(liabilities)

364,875
- - 364,875 -
Total assets less current
liabilities

364,875
- - 364,875 -
Total net assets or liabilities 364,875 - - 364,875 -
Funds of the Charity
Designated funds 0- 0
0
0 00-
Restricted income funds
(Note 13)
41,383 41,383 -
Unrestricted funds 323,491 - 323,491 -
Total funds 323,491 41,383 0 364,874 -
Signed by one or two trustees on behalf of all the
trustees

Print Name
Date of approval
dd/mm/yyyy
Peter Fowler 06 / 07 / 2026
Marie Langdon 10 / 07 / 2026

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

Notes to the Accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts The accounts have been prepared in accordance with:

The charity constitutes a public benefit entity as defined by FRS 102.

1.2 Going Concern

The charity trustees have made their own assessment and believe the charity is a going concern

1.3 Predecessor information and merger accounting.

Exwick Community Church existed as an unincorporated organisation and transferred assets to this charity, Ewick Church Charitable Incorporated Organisation on 1st September 2025. Merger accounting has been applied as per item 27.12 and 27.13 of the Charity SORP. Under this method, the results and financial position of the unincorporated charity are included as if the CIO had always existed.

Note 2 Accounting policies

2.1 Income

Recognition of income

These are included in the Statement of Financial Activities (SoFA) when:

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).

Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

2.2 Expenditure and Liabilities

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Deferred income

No material item of deferred income has been included in the accounts.

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts

Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date

Basic financial instruments

The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.

2.3 Assets

Tangible fixed assets for use by charity

The charity has no tangible fixed assets. All assets have been fully depreciated in the year of purchase

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Taxation

The church is a Registered Charity and accordingly is exempt from taxation on its income and gains which are all used for charitable purposes.

Fund accounting

Unrestricted funds are incoming resources receivable or generated for the objects of the Trust without further specified purpose. They are available as general funds and can be used in accordance with the charitable objectives at the discretion of the Trustees.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

purposes. Expenditure which meets the criteria is charged to the fund together with a fair allocation of support costs where appropriate.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Fund balances have been carried forward from the unincorporated entity in accordance with merger accounting principles, ensuring continuity in financial reporting.

Note 3 Income

Note 3 Income
Analysis of income Unrestricted
funds
Restricted
income
funds
Designated
funds
Total funds Prior
year
£ £
Donations and
legacies:
Donations andgifts 83,548 12,619 96,167 72,355
Gift Aid 14,577 - - 14,577 11,266
Total 98,125 12,19 - 110,744 83,621
Charitable
activities:
Outreach 1,610 - - 1,610 559
Total 1,610 - - 1,610 559
Income from
investments:
Interest income 605 155 - 760 829
Manse Rental Income 10,877 - - 10,877 10,896
Total 11,482 155 - 11,637 11,725
Separate material
item of income
Income from sale of the
manse
302,000 - 302,000 -
Total 302,000 - - 302,000 -
TOTAL INCOME 413,217 12,774 - 425,991 95,905
Sale of the manse Baptists Together held 27 Kinnerton Way in trust for Exwick Community Church unincorporated
organisation. From 9th September 2025 the property was still held in trust by Baptists Together
but recognised by them as an asset to the Exwick Community Church CIO. The property was
then sold in December 2025 and Baptists Together released the funds to Exwick Community
Church CIO

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

Note 4 Expenditure Note 4 Expenditure Note 4 Expenditure Note 4 Expenditure Note 4 Expenditure Note 4 Expenditure Note 4 Expenditure Note 4 Expenditure
This year Last year
Analysis Unrestricted
funds
Restricted
funds
Designated
Funds
Total funds Unrestricted
funds
Restricted
funds
Designated
Funds
Total
funds
Expenditure on charitable
activities:
Grants / Donations 3,024 14,027 1,100 18,151 3,700 6,038 - 9,738
Staff 56,064 - - 56,064 46,361 - - 46,361
Other ministry costs 11,546 11,546 3,811 3,811
Outreach 19,494 19,494 30,625 30,625
Youth & Children's
work
2,439 - - 2,439 2,495 - - 2,495
Administration 13,175 - - 13,175 8,782 - - 8,782
Total expenditure
on charitable
activities
105,742 14,027 1,100 120,869 95,773 6,038 - 101,811
Separate material
item of expense
Manse Costs 8,937 - 825 9,762 2,657 - - 2,657
Total 8,937 - 825 9,762 2,657 - - 2,657
TOTAL
EXPENDITURE
114,679
14,027

1,925

130,631

98,430

6,038

-

104,468

Note 5 Disclosure of certain types of expenditure

Thisyear Lastyear
£ £
Independent examiner’s fees 350 100
Other fees (for example: financial advice, consultancy,
accountancy services) paid to the independent examiner
200 -

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

Note 6 Paid Employees

Note 6 Paid Employees Note 6 Paid Employees Note 6 Paid Employees Note 6 Paid Employees
6.1 Staff Costs
Thisyear Lastyear
£ £
Salaries and wages 44,238
35,709
Social security costs - -
Pension costs (defined contribution scheme) 4,085 3,635
Other employee benefits - Manse Allowance 7,741 7,017
Total staff costs 56,064 46,361
In September 2025 Exwick Community Church CIO took on employment of their community
workers. Previously the worker had been employed by the YMCA working in partnership
with Exwick Unincorporated Organisation
No employees received employee benefits (excluding employer pension costs) for the
reporting period of more than £60,000
6.2 Average head count in the year Thisyear Lastyear
Number Number
The parts of the charity in
which the employees work
Fundraising - -
Charitable Activities 4 1
Governance 1 1
Other - -
Total 5 2

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

Note 7 Grant Making

7.1 Analysis of grants paid (included in cost of
charitable activities)
7.1 Analysis of grants paid (included in cost of
charitable activities)
7.1 Analysis of grants paid (included in cost of
charitable activities)
7.1 Analysis of grants paid (included in cost of
charitable activities)
Analysis This Year Last Year
Analysis Unrestricted Restricted Designated Total Unrestricted Restricted Designated
£ £ £ £ £ £
Baptist Home
Mission
1,900
0

-

1,900

3,100
-
BMS World Mission 0
-

-

-

950

-
Books For Schools 40
-

40

-

-

-
Exeter ICE 600
0

-

600

600

0

-
FellowshipFund 24
150

-

174

-

-

-
Moldova Appeal 8,993
1,100

10,093

-

3,200

-
Old School's Trust 639
-

639

-

-

-
Romania 1,577
-

1,577

-

-

-
SPREE 235
-

235

-

-

-
Exeter Food Bank 156
-

156

-

-

-
CAP 510
-

510

-

-

-
Tek Ura 500
1,727

-

2,227

-

1,888

-
Total 3,024 14,027 1,100 18,151 3,700 6,038 -

Note 8 Tangible fixed assets

The charity does not have any tangible fixed assets

Note 9 Debtors and Prepayments

Thisyear Lastyear
£ £
Trade debtors 4,126 -
Total 4,126 -
The previous year's accounts were completed on a receipts and payments
figures are not available
basis so comparative

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

Note 10 Creditors and Accruals

10.1 Analysis of creditors
Amounts falling due within
one year
Thisyear Lastyear
£ £
Trade creditors 2,396 -
Total 2,396 -
The previous year's accounts were completed on a receipts and payments basis so
comparative figures are not available

Note 11 Cash in bank and in hand

Thisyear Lastyear
£ £
Cash at bank and on hand 363,145 69,515
Total 363,145 69,515

Note 12 Fair value of assets and liabilities

The charity only holds financial assets and liabilities of the kind that qualify as basic financial instruments. These are initially recognised at transaction value and subsequently measured at settlement value.

The charity has minimal exposure to credit risk as the charity’s only debtor is HMRC relating to gift aid. The charity manages its exposure to liquidity risk by holding funds in short term cash investments and deposit

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Note 13 Charity Restricted Funds

Fund names Fund
balances
brought
forward
Income
(Uninc.)
Expenditure
(Uninc.)
Income
CIO
Expenditure CIO Fund
balances
carried
forward
£ £ £ £ £ £
Books for Schools 40.00 - 40 - - -
BuildingFund 38,833
419
- 155 - 39,407
FellowshipFund 150.00
-
- - 150 -
Moldova Fund 2,539.00
2,346
- 500 4,777 - 8,493 669
Old School Trust
Grant
639.00 - 277 - 362 - 0
Romania 0.00
1,677
- 1,577 - - 100
Spree 175.00 - 175 - 60 - 60
Tek Ura 260.00
1,466.00
-1583 1,028 - 144 1,027
Exeter Food Bank - - - 156 - 156 - 0
CAP Job Club - - - 750 - 510 240
Total Funds as
per balance
sheet


42,636
5,909 - 4,152 6,866 - 9,875 41,383

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

Note 14 Transactions with related parties This Year

This Year
Name of trustee Legal authority
(eg order,
governing
document)
Amounts paid or benefit value
Remuneration Pension
contribution
Other TOTAL
£ £ £ £
Peter Fowler Constitution 8.4.4 28,953 3,732 7,741 40,426
Christopher Carter Constitution 8.4.4 1,065 - - 1,065
Harriet Sharp Constitution 8.4.4 1,420 - - 1,420

Peter Fowler is the minister of the church. Christopher Carter and Harriet Sharp are community workers

Last Year

Last Year
Name of trustee
Legal authority
(eg order,
governing
document)
Amounts paid or benefit value
Remuneration Pension
contribution
Other TOTAL
£ £ £ £
Peter Fowler Constitution 8.4.4 26,217 3,635 7,017 36,869

Peter Fowler is the minister of the church

The trustees benefit from trustees indemnity insurance. No trustee has received any payment relating to their duty of being a trustee. Trustees donated £12240 to the charity

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Exwick Community Church Trustees Reports and Accounts Year ending 31/12/25

Note 14 Transactions with trustees and related parties

This Year

This Year
Name of the trustee
or related party
Relationship to charity Description of the
transaction(s)
Amount
Deborah Carter Wife of Christopher Carter Salary for
community work
1,065

Last year

There were no related party transactions in the previous year

Note 15 Disclosures relating to the merger

Pre merger Exwick Church Unincorporated Pre merger Exwick Church Unincorporated Pre merger Exwick Church Unincorporated
Income Unrestricted
funds
Designated
funds
Restricted
income funds
Total
Donations andgifts 56,298 - 5,908 62,206
Gift Aid 2,883 - - 2,883
Charitable Activities 1,335 - - 1,335
Rental Income 7,500 - - 7,500
Investments 525 - - 525
Sale of the manse - - - -
Total 68,541 - 5,908 74,449
Pre merger Exwick Church Unincorporated
Expenditure Unrestricted
funds
Designated
funds
Restricted
income funds
Charitable Activities 65,979 - 4,152 70,131
Other - - -
Total 65,979 - 4,152 70,131

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Post merger Exwick Church CIO Post merger Exwick Church CIO Post merger Exwick Church CIO
Income Unrestricted
funds
Designated
funds
Restricted
income funds
Donations andgifts 27,250 - 6,761 34,011
Gift Aid 11,694 - 11,694
Charitable Activities 275 - 275
Other tradingactivities 3,377 - 3,377
Investments 235 - - 235
Sale of the manse 302,000 - - 302,000
Total 344,831 - 6,761 351,592
Post merger Exwick Church CIO Post merger Exwick Church CIO Post merger Exwick Church CIO
Expenditure Unrestricted funds Designated
funds
Restricted income funds
Charitable Activities 39,763 1,100 9,875
Other 8,937 825 -
Total 48,700 1,925 9,875

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Exwick 2025 accounts to sign Title FINAL_2025_Exwick...urch_Accounts.pdf File name Document ID 50084e4eb2e58847b23e18a6a494da9a5d8f66ab Audit trail date format DD / MM / YYYY Status Signed

03 / 07 / 2026 Sent for signature to Peter Fowler 08:22:15 UTC+2 (peter.fowler@exwickcommunitychurch.org.uk), Marie Langdon (treasurer@exwickcommunitychurch.org.uk) and Karen Silcox (plumtreebookkeeping@gmail.com) from plumtreebookkeeping@gmail.com IP: 81.102.165.101 06 / 07 / 2026 Viewed by Peter Fowler 15:51:35 UTC+2 (peter.fowler@exwickcommunitychurch.org.uk) IP: 31.185.170.250 06 / 07 / 2026 Signed by Peter Fowler 15:55:28 UTC+2 (peter.fowler@exwickcommunitychurch.org.uk) IP: 31.185.170.250 10 / 07 / 2026 Viewed by Marie Langdon 17:53:08 UTC+2 (treasurer@exwickcommunitychurch.org.uk) IP: 51.190.81.216

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10 / 07 / 2026 Signed by Marie Langdon 17:55:11 UTC+2 (treasurer@exwickcommunitychurch.org.uk) IP: 51.190.81.216 13 / 07 / 2026 Viewed by Karen Silcox (plumtreebookkeeping@gmail.com) 18:35:39 UTC+2 IP: 81.102.165.101 13 / 07 / 2026 Signed by Karen Silcox (plumtreebookkeeping@gmail.com) 18:36:38 UTC+2 IP: 81.102.165.101 13 / 07 / 2026 The document has been completed. 18:36:38 UTC+2

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