Regisleied Charity Nurnber.. 233810 WELLINGTON EVANGELICAL CHAPEL TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
WELLINGTON EVANGELICAL CHAPEL CONTENTS Page Reference and adminiBtrative information TNstees' Report statement of financial activities Balance sheet Notes to the financial 5tstements 7.12
WELLINGTON EVANGELICAL CHAPEL REFERENCE AND ADMINISTRATIVE INFORMATION TNstee¥ Mr. Derek Backhouse Mr. Mark Roberts Mr. John Roberts Mrs. Sharon Roberts Mr. Stephen Slonelake Mr. Warren Gittoes Mr. Shaun Dumbill Registered Charity Number 233810 Principal Office Fairacre Canon Pyon Hereford HR4 8pL Independent Examiner Bowdon Accounting Senrice5 Bartle House Oxford Court Manchester M2 3WQ
WELLINGTON EVANGELICAL CHAPEL TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Wellington Evangelical Chapel is an unincorporated charity governed by an amended Indenture dated 15 February 2017. Trustees are appointed in accordance with the governing document and relevant legislation. The trustees meet regularfy lo oversee the affair5 of the chapel, ensuring compliance with the ¢harity's objectives and ptudenl management of ils resources. OBJECTIVES AND ACTIVITIES Charitable Objectives: The object of the charity is the advancement ol the Christian evangelical Protestant religion, primari through.. The provision of regular public worship 5etvices', The preaching and teaching of the gospel of Jesus Christ., Sunday School and youth ministry.. Evangelistic outreach and community events. Publie Bènèfit= In accordance with Section 4 of the Cholilies Act 2011. the Iruslees confiirn that they have hod due gard to the Charity Commission's guidance on public benefit and believe the charity's work meets these requirements. servIs are open to all members of the public regardless of background. ACHIEVEMENTS AND PERFORMANCE In 2025. Wellinglon Evangelioal Chapel oonlinued Its mission by holding regular Sunday worship services and midweek Bible studies. The following notable activities occurred dLJring the year.. Sunday School maintained regular attendance with curriculum tailored lo age groups., Communlty Outrèach events were hosted dLJring Easter and Christmas", Support Ministry provided pastoral care lo elderly and vulnerable mernbers., Collaboration with other local churches for prayer meetings and Gospel outreach", Inlioduction of a youth discipleship programme on Fiidays.
WELLINGTON EVANGELICAL CHAPEL TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Despite challenges related to ongoing economic pressures, attendance remained stable and engagement deepened within the congregation. FINANCIAL OVERVIEW The financial stslemen15 for the year ended 31 December 2025 ale appended lo this report. Total income for the year was £84.297, prirnarily from donations and gift aid. Total expenditure was £79.390. largely relating lo piernises maintenance. tnini51ry support. and staff costs. The charity ended the year with net assets of £538,435. No material uncertainties exist regarding the charity's ability to continue as a going concern. The Iruslees airn lo maintain unreslricled reserves equivalent lo al least 3 months of regular operating ¢osls lo ensure financial slabilily. RISK MANAGEMENT Truslees actively review the major risks facing the charity. Key risks identified in 2025 indude.. Finan¢ial $u$tsinability amidst rising Costs". Health and safety of premises,. Safeguarding of Childn and vulnerable adults. Mitigating actions indude adherence to safeguarding poliae5. building inspection5, and careful budgÈting. PLANS FOR THE FUTURE The trustees plan to.. Enhance local outrèaeh èfforts, including dOOr-td0Or ministry and online prèsèncè., Invest in modest refurbishment of church facilities., Expand youth and ¢hil<Jren's ministry", Strengthen partnerships with other evangelical churches in the region.
WELLINGTON EVANGELICAL CHAPEL TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 TRUSTEES. RESPONSIBILITIES Thè trustees are responsible for pieparing finan¢ial statements for each financial year whi¢h give a true and fair view of the charrty's financial position and activities. In preparing those statements, the trustees niu51.' Select suitable accounting poliaes and apply them consistently., Make reasonable and prudent judgements and estimates., Prepare the financial statements on a going concern basis Ljnless it is inappropriate to do so. Trustees are also responsible for.. Keeping proper accounting records., Safeguarding the assets of the charity., Taking reasonable steps for the prevention and detection of fiaud and olhei irregularities. APPROVAL 0510612026 This report was approved by the trustees on and signed on their behalf by.. Mark Roberts Trustee
IIIELUNGTON EVANGELICAL CHAPEL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Note Unrestricted Funds Restricted Funds Total Funds 202S Totsl Funds 2024 Income from: Donations and legacies Investments 73,471 2.594 8,232 81,703 2,594 84,297 74,737 1.403 Total income 76,065 8,232 78.140 Expenditure on: Charitable activities Other distributions Goveinance c05t5 57,764 4,450 949 16,127 100 73,891 4,550 949 69,905 3.825 600 Totsl expenditure 63.163 16,227 79,390 74.330 Net In¢ome for the year 12.902 17,9951 4,907 1,810 Reconciliation of fund8'. Total funds brought lotward Total funds carried forward 501,810 514,712 31,718 23,723 533,528 538,435 531,718 533.528 The notes form part of these financial statements
WELLINGTON EVANGELICAL CHAPEL BALANCE SHEET AS AT 31 DECEMBER 2025 Total Funds 2025 Total Funds 2024 Not• Fixed Assets Tangible Fixed Assets 434,733 425,158 Current Assets Debtors Cash at bank and in hand 10,783 94,053 104,836 3,408 105,884 109,292 Crèditors.. Amounts falling due within one year 11,1341 19221 N8t currènt assets 103,702 108,370 Total assets less current liabilities 538,435 533,528 Funds Unrestricted Funds Restricted Funds 514,712 23,723 501,810 31,718 Total funds 538,435 533,528 0510612026 The financial statements were approved by the Board ol Trustees and authorised for issue on signed on their behalf by.. and were Mark Robèrts Trustee The notes form part of these financial statements
VIELLINGTON EVANGELICAL GHAPEL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026 1 Accounting Policies Basis of preparation of financial 8tatement8 The financial statement8 have been prepared under the historical cost convention and in accord8nce with applicable United Kingdom accounting standards. including the Financial Reporting Standard applit2ble in the UK and Republic of Ireland IFRS 1021. and the Statement of Recommended PractiCe'ACcntlng and Reporting by charit8. (Charities SORP FRS 1021. as issued by the Charity Commission. C¥$h flow Statement The charity has taken advantage of the exemption available to small entities under FRS 102 from the requirement to prepare a statement of cash flows. Fund a¢¢ountlng The general account includes Sunday offerings and other unre511icted gifts which may be used for any purpose wthin the tefflis of th& trust deed. Other gift5 reiVed for Specified PUfF)05es are record&d in restricted funds as sppropriate. Incoming resource5 All incoming soUrCeS are Included in the Statement of Financial A1VitieS ISOFAI when the charity is entitled to the income. reTript 15 probable. and the amount can be measured wrth reasonable accuracy. The following specffic policies apply to parbcular categoiies of income". Voluntary income indudes grants, donations, and gifts, and is recognised in full in the SOFA when receivable. Grants that are not 5ubj8Ct to 5pecrfic wrformance condition5 ar8 r8cogni58d when the chsrty become5 unconditionally entitled to the income. Donated serwices and facilities are recognised at their e5tirnated value to the charity, where this can be measured reli8bly. The value of services provided by volunteers is not included in these financial ststements due to the difficulty in quantifying this contribution. Investment income is recognised when receivab. Income from charitable activities is recconised when earned. This include8 grants and contracts for seNices where incom& is renised 38 the charity earns the right to consideration through performance of 8pecific activities or delivery of serviee8.
VIELLINGTON EVANGELICAL GHAPEL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026 1 Accounting Policies l¢ontinuedl Resources expended Exp8nditure is recognised on sn accrual basis when 8 liability is incurred. It indudes any VAT that 15 not r8COV8rable, which is reported as part of the related expenditure category. The principal categories of expenditure are.. Costs of generating funds- these compri8e the costs incurred in attracting voluntary income, as well as those associated with fundraising trading activities. Charitable activities- these afft the costs directly related to the provision of the charity's seNices and activities for its beneficiaries. This includes both direct C08ts and an appropriate share of support and overhead c08ts necessary to deliver the activities. Governance ¢osts- these Include the costs associated wrth the govemance of the Charity and ¢omplian¢e with constrtulional and Statutory requioments. They typically include audit or independent examination fees and Costs relating lo strategic oversight and trustee meetings. Fixed assets Freehold property is included in the balance sheet at cost or where this is not available at the trustee5' estimate of the value. Depreciation Depreciation is provided to write off the cost of tangible fixed assets over their estimated useful lives at the following rate.. Equipment- 25% per annum on a reducing balanc* b881S MotorVehicle8- 20¥0 per annum on a reducing balance basis No depreuation 1$ ¢harged on freehold property. as it Is the ¢harrty'$ policy to maintain the property to a standard $u¢h that its residual value is not less than it's carrying amount. Cash at bank and In han Cash al bank and in hand in¢luiYes cash and short-term. highly liquid investments that are readily ¢onvertible to known atnounts of cash and ao subject to an insignrfirant ri$k of ¢h3nges In value. These Investments typically have a maturity of th& months or less from the date of acquisition or from the opening of the deposit or similar a¢¢ount.
VIELLINGTON EVANGELICAL GHAPEL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026 2 Resour¢e$ Expended Unrestricted fvnds Restricted funds Totsl funds 2025 Total funds 2024 Charitable expenditure Staff costs Pulpit supply and 8undry expen8es Repairs, renewals and grounds rnaintenance Light and heat Mercy fund dIsbUr8enlS Evangelism lincluding camp) Depreciation of equipment Church insurance Telephone Advertising 41,444 3,413 4.696 2,4go 41844 3.413 14.702 2.490 6.121 39,791 15,281 8,791 3,289 100 181 306 1,325 787 55 10.0 6,121 3,158 1,354 3,158 1.354 698 511 57,764 16,127 73.891 69,905 Governance Costs Independent examiner's fee Profèssional fees 600 349 600 349 949 949 600 Employee information 2025 2024 W39es and salaries Employer Pension contributions 40,600 844 38,996 795 41.444 39,791 No. Average numbèr of full-time equivalent employees
VIELLINGTON EVANGELICAL GHAPEL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026 3 Missionary giving 2025 2024 Checkpoint CYT Day One Fountain of Pea Open Doors 700 550 800 2,400 650 750 2,200 325 4.550 3,825 4 Tangible fixod a888ts Freehold land and bulldlngs Equipment Motor VÈhlclÈs Total ost At 01 January 2025 Additions R8v8luation 417,688 19.132 8.233 436.820 12,733 4,500 At 31 December 2025 417,688 27,36S 4,$00 449,SS3 Depreciation At 01 January 2025 Ch8rge for the year At 31 December 2025 11.862 2,333 11,662 3,158 825 13,995 825 14.820 Net book value At 31 De¢ember 2025 417,688 13,370 3,675 434.733 At 31 De¢ember 2024 417,688 7.470 425,158 All fixed assets are used in the direct further8nce of the charity's objects. The freehold premis8s were valued by the trustees at their existing use value on 31 Oec8mb8r 2025 at the figure shown above. S Debtor5 2025 2024 Gift aid refund Sundry debtors 10.783 3,408 10,783 3,408 10
VIELLINGTON EVANGELICAL GHAPEL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026 8 CdItorS=8MOuts falliny due wilhin one year 2025 2024 Accruals 1,134 922 7 Anatysis of funds Balance at 01 January 2025 Balance at 31 December Income Expenditure 2025 Unrestricted funds General funds 501,810 76,065 163,1631 514,712 Restrf¢ted funds Speafic mis8ionary gifts fund Pastor fund Mercy fund Refurbishment fund 100 8,895 2,104 20,619 31,718 100 3,347 4,785 11001 100 12,242 768 10,613 23,723 16,1211 110,0061 116,2271 8,232 Total Fund$ 533,528 84,297 179,3901 538A35 The SPefiC missionary gifts fund accept5 donations to be forwarded to Specific mi5SiOn5. The pastor fund acpts donations to be used exdu5ively in support of the pastor of the church. The rnercy fund accepts gift5 to be used exclusively for the relief of hardship among rnember of the congregation. The furbIShMent fund a¢¢epts donations to be used exclusively on church buildiro maintenance, furbI$hrnent and exlension. 8 Indèpendent Èxamlne*s fees The independent examine¢s remuneration amounts to an independent examiner's fee of £60012024- £6(K)I
VIELLINGTON EVANGELICAL GHAPEL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026 9 Trustee'$ remuneration and expenses During the year ended 31 December 2025.. Three trustees were reimbur8ed for Èxpenses or had expenses paid on their behalf in connection with their roles as trustees. The total amount reimbursed or paid to trustees wa$ £10.80212024.. £4.0251 .The total amount re1Ve from trustees was £4.20012024.. £4.2401 These paytnenls related lo legitirnate expenses Incurred for travel, ministry-related supplies, and church-relak opeffjlional needs. No trustee retsived any remuneration for their role as trustee. The amount received fmm trustees represents the reimbursement of exwnses initially paid by the charity on their behalf or the return of unused funds previously advanced for ministry-related activitie8. 12