27
.27
ANNUAL REPORT
2024
Free Church Federal Council (Incorporated)
Email.. fc
freechurches.or
.uk
27 Tavistock Square,
London, WC1H 9HH
Tel: 0203 6518338
Website: hlt s:l/www.freechurches.or
.ukl

CONTENTS PAGE
Company Information
Directors, Report
Member Denominations
13
Report of the Independent Examiner
14
Statemenl of Financial Activilies (Including Income and Expenditure Account)
15
Balance Sheet
16
Noles to Ihe Financial Statements
17

COMPANY INFORMATION
Company number
00364987
Charity number
236878
Directors l Trustees
(as al dale of report)
Revd Helen Cameron (Moderator until 13 April 2025)
Revd Dr Tessa Henry-Robinson (Moderator from 13
April 2025, appointed 01 June 2024)
Revd James Breslin (Chairman of the Board)
Mr Eric Soulhwick (Treasurer)
Mrs Yvonne Campbell
Revd Deseta Davis
Lieutenant Colonel Jonathan Roberts (Resigned 30
April 2024)
Revd Trevor Howard
Revd Dr Hugh Osgood (Resigned 31 March 2024)
Revd Daniel Yarnell (vi￿-ChaIrman of the Board)
Revd Paul Rochester
General Secretary
Registered Offi
27 Tavislock Square,
London, WC1 H 9HH.
Bankers
CAF Bank Limited
25 Kings Hill Avenue, Kings Hill,
Wesl M811ing. Kent, ME19 4JQ.
Solicitors
Ashtons Legal
Waterfront House. Wherry Quay.
Ipswich. Suffolk, IP4 1AS.
Independent Examiner
Mark Heaton FCCA DChA FCIE
1st Floor, Block C. The Wharf,
Manchester Road. Burnley,
Lancashire, BB111JG.
Fund Managers
CCLA Investment Management Ltd
COIF Charity Funds
85 Queen Victoria Street. London. EC4V 4ET.

DIRECTORS, REPORT
The Trustees present their annual report with the accounts for the year ended 31 December
2024. The accounts comply wilh the requiremenls of the Companies Act 2006. the Charities
Act 2011. the Memorandum and Articles ofAssociation, Financial Reporting Standard 102 and
follow the recommendations in Accounling and Reporting by Charities- Slatement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102).
PROMOTING WITNESS IN THE PUBLIC SQUARE
Chaplalncy: A Core Focus
Chaplaincy remained the primary area of work for the Free Churches Group (FCG}. Two large
denominations, the Redeemed Christian Church of God and Vineyard UK and Ireland, joined
Ihe FCG, bringing additional value to its mission. Both denominations are eager to contribute
to chaplaincy work, aligning well with the FCG'S core focus.
The FCG continued lo implement its 2023-2026 Strategy. which prioritises the following aims:
1. Support Free Church Chaplains in core sectors.
2. Advocate forjust1￿ and equality through a Free Church voice in the public square.
3. Expand engagemenl wilh Free Church denominations and local churches.
4. Engage confidently in the ecumenical efforts to support the full range of its membership.
To optimise opportunities, the FCG remained commilled lo enabling ordainedlaccredited
ministers and laypeople from Free Churches, lo access available posts in the core chaplaincy
sectors. The development of the Chaplaincy Hub has proven beneficial for chaplains, churches
and other stakeholders. The ongoing Chaplaincy Podcasts are increasing understanding of the
role and value chaplaincy.
Armed Forces Chaplalncy
The FCG completed the work with the Ministry of Defence and is now a member of the United
Board. There was limited promotion of Armed Forces chaplaincy across Ihose denominations
who registered under the expanded arrangements with the Ministry of Defence. In 2025, the
FCG will seek lo work closely with Ihose Free Church denominationslgroups who have served
in military chaplaincy for many years, to strengthen this area of work.
The Armed Forces continue to face vacancies and are actively seeking suilable candidates. As
a member of the United Board, the FCG now has the opportunity to encourage its members to
identify and support ministers called to this minislry. Eight Group members have already
registered, with more expected to join. The FCG will launch a campaign in 2025 to promote
Armed Forces chaplaincy, aiming to engage a new generation of chaplains.
other buslness
The FCG supported the work of the Council of Christian and Jews (CCJ), with the Moderator
serving as CCJ President and the General Secielary supporting various events. This work was
particularly significant amid the conflict in Gaza. CCJ seeks to foster meaningful engagement
between communilies, challenging prejudice and promoling underslanding. Many of the Free
Church denominations also advocated for urgenl action to address the humanitarian crisis in
Gaza.
The UK elected a new Government in 2024. The FCG collaborated with other groups to ensure
thal the Free Church voice was heard in response to new government policies, particularly in
its core sectors of business. The FCG membership of the Churches, Legislation Advisory
Service has been helpful in supporting this work.

Olher business (continued)
The FCG has also conlinued its involvement in the Churches Ministerial Counselling Service,
which offers crucial support for ministers and their families.
New initiatives include supporting Free Church denominationslgroups that have congregations
worshipping in listed historic buildings. who currently do not engage with Historic England. As
the larger Free Church denominations, who are part of the Places of Worship Forum,
reorganise and sell buildings, more denominations may be affected. The FCG seeks to ensure
that Ihose eligible for the Government Grant Scheme re￿1ve information and guidance, and
listed buildings of special architectural or historic interest are mainlained and their historic
nature understood and celebrated.
Additionally, we are planning a seminar. in collaboration with Eurodiaconia. to explore Artificial
Intelligence (Al) and ethics, within the context of denominations and local congregations. The
provisional date for this workshop is set and it is hoped it will lead to ongoing conversation
across the Free Churches as the technology evolves. Free Churches need to consider the
implications of Al on minislry, social action and broader church activities.
Education
During 2024, Ihe work continued to be shaped by the Free Church Education Committee
(FCEC), with representalives from a range of Free Church denominalions. The committee
welcomed two new members with experien￿ in Further Education management and school
chaplaincy, respectively.
The Free Church Education Committee developed a new strategy. identifying its key impact
areas, as follows..
1. Resourcing and facilitating members of the Free Churches Group to engage with and
support education in schools. colleges and universities, both locally and nationally
2. Campaigning and advocating for Free Church values in education
3. Acting to secure change in education policy and practi￿ in specific areas, informed by
our Free Church values.
4. Building partnerships wilh individual denominationslgroups and organisations
5. Developing a fit-for-purpose. skilled and sustainable committee and working groups.
Alongside the strategy. the group has written a workplan, prioiitising areas of work that help the
FCG to achieve maximum impact in each of the areas.
In the course of the year. the FCEC responded to the call for evidence launched by the
independeni panel of the Curriculum and Assessment Review. which will make
recommendations about the future shape of the National Curriculum.
The FCEC published a series of resources to help members of Free Churches to think through
the education issues that mighl be discussed in the campaigns surrounding the General
Election. These resources explored issues connected with schools, furlher and higher
education and were made available on the FCG website.
The FCG continues to support the work of Slanding Advisory Councils on Religious Education,
by nominating Free Church members to seNe on these groups. SACRE members are also
welcome to seek advice from the FCEC or the Education Officer.
The Higher Education Working Group continued to provide specialist input and work on specific
projects connecled with HE. Following its earlier work on Freedom of Speech in Higher
Education, the committee began a project aimed at resourcing HE chaplains to work within the
freedom of speech policy environment in their universities, in partnership with academics from
Soulhlands College at Roehampton University, and the University of Coventry. The focal point
of this work was a day in November, where a group of around 20 chaplains from a range of
universities met to explore the issues around freedom of speech. to

Educallon (continued)
share experiences and to idenlify ways in which FCG could support chaplains to navigate this
lerritory. Over the next year, the team will develop reSoUr￿S and explore the possibility of
holding regional events for chaplains.
In addilion to the work supporting Free Church chaplains. the Education Officer has worked
with the Churches Higher Education Liaison Group. Ihe ecumenical body for HE chaplains. She
is a member of the CHELG committee and helped organise the annual conference.
The Education Officer has supported other member churches and groups. This includes
contributing to an ecumenical resource to help churches organise visits from school groups,
and membership of Ihe Melhodist Flourish Schools team, which aims to help churches build
relationships with their local schools. She also co-ordinated Ihe developmenl of resources for
the annual celebration of Education Sunday.
The Education Officer has continued to attend the termly meetings of the Department for
Education's Failh Providers, Group, ensuring that the Free Churches have a voice in Ihis
forum.
The FCEC continues as a member of the Religious Education Council, and the Education
Officer was re-elected as its Chair at the AGM in 2024. serving for a further 3 years from
September, 2024. Culham St Gabriel's continues to provide funding to release her from her
FCG work for half a day a week in order to allow her to carry out duties for the REC.
Prison chaplaincy
There were many changes in both the overall Prison Service and in the specific area of Prison
Chaplaincy in 2024. The FCG has been delighted this year to share responsibility for the Failh
and Belief advice for Free Churches chaplaincy with HM Prison and Probation Service
{HMPPS). The FCG look foNard to developing this partnership as Ihe roles of HMPPS Faith
and Belief Advisor, and Free Churches Secrelary for Prison Chaplaincy become more
eslablished in the Faith Endorsemenl, and the support and training of prison chaplains from the
Free Churches. It has been encouraging to welcome a new Justice Secretary and Prisons
Minister into governmenl, both of whom have pointed to reducing prison numbers through
encouraging desistance from crime through evidence based rehabilitation.
The FCG Secretary for Prison Chaplaincy continues to respond professionally to the needs of
Free Church prison chaplains working across England and Wales, as the demands of serving
prisoners and prison staff have escalated. Increases in the prisoner population, high staff
turnover and increasingly complex issues fa￿d by chaplains mean that the daily work of a
prison chaplain is ever-more valuable and valued, as they meet Ihe needs of those who live
and work in prison. The three priority areas of focus this year have been.. training, recruitment
and the faith endorsement of chaplains. In doing this we have ensured that prisons, and in
particular prison chaplains. are supported and prepared for the changes that will continue
throughout 2025.
The FCG continues to support chaplains in the development of priorities and in helping Ihose
working in these complex environmenls to do so professionally. Chaplains have often seen
their role becoming focused on filling gaps where Servi￿ provision has been struggling to cope,
for example, in the areas of resettlemenl and care of those who are self-harming. As always,
chaplains have adapted well to these challenges, coping with the significant impact on
themselves, and effectively taking on the role of wounded healers.
The Free Churches Secretary for Prison Chaplaincy continued to support HMPPS Chaplaincy
HQ with in-service training for new Managing Chaplains, offering faith specific support in terms
of Faith Awareness Training. In 2024. he hosted a National Training evenl for Free Church
prison chaplains, volunteer and paid. focussing on the need lo live and serve with gentleness

Prison chaplaincy (contlnued)
and respect. Alongside Regents Theological College, he delivered Masters Level training io
enable chaplains to best engage with the institutions they serve. This training and development
have been apprecialed and feedback has been particularly encouraging. Chaplains from the
Free Churches in England and Wales are still particularly effective at supporting one another,
recognising the need to engage effectively through the gate in order to reduce Ihe cycle of re-
offending.
Heallhcare Chaplalncy
In 2024, with well documented pressures on health and social care provision. the support that
the FCG provides to chaplains remained as imporlant as ever.
Reflective practice is recognised as one of the four domains of healthcare chaplaincy
competence within the UK Board of Healthcare Chaplaincy (UKBHC) documentation. Through
reflecting on practice chaplains not only develop and inform their professional practice but are
also able to process the empathetic effect of care. Recognising its role in both offering safe
space to explore the emotional effects as well as developing high quality, safe. effective
pastoral, spirilual and religious care. the FCG played a leading role in the development of
monthly 'Pop-Up Refleclive Practice, sessions that are offered across the profession.
Alongside reflective practice, through 2024 Ihe year the FCG continued to offer a range of CPD
opportunities for chaplains. The three NounshingRoolssessions held across the year provided
space for chaplains lo reflect and deepen their spiritual motivation and resourcing for the roles
they carry out. Chaplaincy is sometimes described in terms of liminality and marginality. The
2024 Study day made creative use of art, story and research to explore Ihe joys, frustrations,
opportunities and challenges that being 'on the edge, can bring. Further opportunities for study
and learning were provided through the monthly Research First online journal club sessions
that the FCG is the driving for￿ behind.
The Secretary for Healthcare Chaplaincy mainlained the provision of supervision, mentoring,
and pastoral support lo a number of individual chaplains Ihrough the year. Successful support
in relation to selection processes, in particular interview practice, was provided to those looking
to move into the profession as well as those applying for leadership roles.
The FCG continues to contribute to healthcare chaplaincy at a national level. Alongside other
faith and belief groups, in early 2024 we wrote to Sue Ryder to express our concern at their
decision to no longer provide specialist chaplaincy care as part of the services your hospices
provide. FCG chaplains. including members of the Healthcare Chaplaincy Steering Committee
(HCSC), serve in key roles within the College of Health Care Chaplains, the UKBHC and the
Networkfor Pastoral, Spiritual and Religious Care in Health (the Network). Strengthen ourvoice
and contribution nationally, Ihe FCG was delighted that through 2024 HCSC members Janelle
Kingham and Sarah Crane were elected as vice chair of the Network and chair of the UKBHC
respectively. While not its primary function. their appointments underline the value of the
committee as a nurluring ground for chaplains interested in developing a national leadership
profile.
Through 2024 the FCG maintained its support of the development of Clinical Pastoral
Education (CPE) as a training route for heallhcare chaplaincy. The Secretary for Healthcare
Chaplaincy successfully applied for a temporary post at Sheffield Teaching Hospital and was
released for one day a week for the second half of the year lo be their Professional Lead for
CPE accelerating ihe work of developing an Association for Ihe Advancemenl of CPE within
the UK. The Secretaryfor Healthcare Chaplaincy was a co-author on a published peer reviewed
paper presenting the findings of research cairied out in relation to the first pilot unit of CPE run
in 2023.

Heallhcare Chaplaincy (conlinued)
Individually, throughout 2024, FCG chaplains have contributed lo the development of the
profession, presented on a variety of topics or led workshops al a broad range of conferences
and educational programmes. These have included sessions at the College of Health Care
Chaplains Annual Conference, courses wn by the Nelwork and Regents Theological College
as well as presentations at the European Network of Healthcare Chaplains Consullation in
Prague.
Looklng Ahead
"Deve/oping Chaplaincy Ministry which is a core competen
of the Free Churches"
The Revd Dr. Tessa Henry-Robinson assumed the role of the FCG Moderator on April 13th
2025. in an induction service in London. The FCG extends its gratitude to Revd Helen Cameron
for her dedicated seNice duiing a historic period. which included representing the Free
Churches at national ceremonies marking His Majesty King Charles111 accession lo Ihe throne.
Helen Cameron was fully engaged forthe first quarter of2025 as she has several engagements
and commitments to meet. including representing the Free Churches at the Churches Together
Forum along with the other CTE Presidents.
In 2025, the FCG will focus on building on ourchaplaincy work across the core seclors: Prisons,
Healthcare, Education and Ihe Aimed Forces. The Chaplaincy Hub will continue to be a vital
resource for current and aspiring chaplains.
The FCG will engage with government and other organisations lo advocate on issues relaled
to its core area of work and wider issues such as justice, equality, and support for the poor and
marginalised. We will encourage FCG Group members to contribute their knowledge and gifts
to support the wider group in fostering Christian unity and oneness.
structure, Governance and Management
The Free Church Federal Council (Incorporated) is a company limited by guarantee (company
number 00364987) and a registered charity (charity number 236878)- The governing
instrument of the charitable company is the Memorandum and Articles of Association.
The charity is the incorporated body of, and uses the working name of, the Free Churches, an
unincorporated association. whose members are representatives of its constituent
denominalions who subscribe to the Doctrinal Statement of the Free Churches.
The members of the company are representalives of Ihe constituent denominations who are
members of the Free Churches Group, together with the officers of the Free Churches. They
meet as "The Group Meeting" lo identify the particular beliefs and values which are held in
common and agree the company's objectives.
The directors {who are also trusteesforthe purposes of charity law) are elected by the company
members, seeking the necessary financial and legal skills for the task from within the
constiluent denominations. They are responsible for financial policy.

Slruclure, Governance and Management (continued)
The directors I trustees who served during the year were=
Revd James Breslin {Chairman of the Board)
Revd Helen Cameron (Moderator until 13 April 2025)
Revd Dr Tessa Henry-Robinson Moderalor from 13 April 2025, appointed 01 June
2024)
Mrs Yvonne Campbell
Revd Deseta Davis
Lieutenant Colonel Jonathan Roberts (Resigned 30 April 2024)
Revd Trevor Howard
Revd Dr Hugh Osgood (Resigned 31 March 2024)
Mr Eric Soulhwick (Treasurer)
Revd Daniel Yarnell (VI￿-chairMan of the Board)
Directors meetings are chaired by the Chairman of the Board. Those new to the work of the
company meet with the General Secretary to receive an orienlation on the work of the Free
Churches.
The day-to-day work of the company was delegated to Ihe General Secretary, Revd Paul
Rochester, who reported directly to the Board of Directors. The officers responsible for the
healthcare and prison chaplaincy. and education programmes of the Free Churches are
supported by specialisl committees to shape Ihese areas of work.
Objectives and Activities
The principal object of The Free Church Federal Council (incorporated) (FCFC) is °the
advancement of the Christian religion.. The furtherance of Ihe objects takes place through the
work of the Free Churches by means such as evangelislic, educational, training and business
activities or other meetings as deemed ne￿SSary from time to time. Free Churches promotes
faithful witness in the public square with a focus, bul not solely. on chaplaincy work in Prisons
and Healthcare and faith in Education.
Free Churches express the unity in Christ Ihat is shared by Free Churches in England and
Wales by promoting fellowship. shared counsel and working togelher to extend Christ's
kingdom in every sphere of society. This is done whilsl recognising that each Group Member
remains at liberty to fulfil ils own distinctive witness and mission. There are currently 26
denominations and Church groups that are members of Free Churches.
Public Benefit
The Free Churches purpose is in the support of its member church denominations in their
mission across England and Wales. In as much as this mission is founded in and seeks to
express the unconditional love of God, the benefits of all that the Free Churches seeks to do
are understood to be 'public' and for the benefil of the wider society. Member churches and
their congregations express this through public worship and in service to the communities in
which they are set.
The Free Churches upholds a right to the freedom of expression of religious faith. This has
come out of a particular historical context but finds expression afresh in the current time and is
understood to have application wider than the Free Churches own membership.
The Free Churches particular engagement with education, heallh care, prisons and the
legislalive governan￿ of the nation. amongst other Ihinos, is evidential of a commitmenl to
wider society and a concern for public wellbeing.

10
Public Benefil (continued)
Particular examples include=
Engagement in the training of hospilal chaplains and Iheir on-going professional
development contributes to the quality of a service offered to all patients and hospital
staff and to ensure patienl Irust and safety.
The support of SACRE represeniatives in local authorities serves to ensure the
appropriate balance in religious education curricula.
The developed Faith Endorsement criteria of Prison Chaplains ensures that both Public
and Private Sector prisons are well served by a diverse range of professional ministers
to work as Chaplains in prisons.
Financlal Review
Income derives mainly from inveslment returns on both lisled investments and properly. This
is supplemented by subscriptions from member churches and other activities. In addition,
specific grants have been received, for restricted purposes. lo supporl Ihe work in Healthcare
and Prisons. Income remained comparable to previous years apart from grant income which
has increased. Grants are made al the directors, discretion.
Tolal expenditure has been in line with that incurred in the previous year. This has resulted in
a nel deficit of £99,230 {2023'. £77,010) in the general fund which, together wilh a gain of
£38,354 (2023.. £118,747) on investments, has been Iransferred from reserves.
Rlsk Review
The directors undertake each year a wide-ranging appraisal in order to identify the major risks
to which Ihe charity is exposed. Steps are taken with a view to mitigating these risks as far as
is reasonably possible.
The directors are aware that the continued financial stability of the chariiy relies on the
continued performance and gr0￿h of the charily's investments. They believe their regular
review of quoted investments. aided by infomiation from the fund managers. largely mitigates
this risk as far as possible.
Investment Powers and Policy
The investment powers of the charity are contained in the Articles of Association and include
the poweilo appoint investment managers. The directors may invest anyfunds not immediately
required by the charily into such securilies, property and other investments as they consider
greatest overall benefit to the charity, in line with the charity's objectives.
The directors, currenl policy is to invest in gilt edged securities or investment units with
managers of common investment funds.. Epworth Inveslment Management Limited and
freehold commercial properties. Surplus funds held for the shorter term are placed in CCLA
Investment Managemenl Limited's COIF Charity Fund Deposit Account, which has consistently
provided a rate of return higher than that available from a bank.
Reserves Policy
It is the policy of the directors to ensure Ihat the charity has adequate reseNes to enable it to
meel both ils ongoing commitments in respect of general charitable activities and its future
funding requirements. The directors have assessed this wilh the aim of achieving reserves
equivalent to three to six month's on-going expenses plus any known existing and future
liabilities. This would require general resetves of between £75,000 and £150,000. General
reserves as al 31 December 2024 stood at £124,366 (2023.. £173,596) including tangible fixed
assets of £55,202 (2023: £63,090).
The charitable activities are largely financed from the yield on invested reseNes. It is the long-
term policy of the board to maintain the real value of invested reserves and apply their annual
yield (interest, dividends. rents and a proportion of any growth in value) lo funding the work of

Reserves Policy (continued)
the Free Churches. The directors consider Ihe level of reserves at Ihe year-end to be suff icient
for the current requirements of Ihe charity but will continue to review the overall position and
policy al regular intervals.
Independent Examiner
Mark Heaton FCCA DChA FCIE of KM, Chartered Accountants. has been appointed as Ihe
charitable company's Independent Examiner. A resolution proposing the reappointment of
Mark Heaton will be put to the Annual General Meeting.
stalement of Dlrectors, Responsibilitles
The directors, who also act as trustees, are responsible for preparing the Directors, Report and
Ihe financial statements in accordance with applicable law and regulations.
Company law requires the directors (who are also trustees for the purposes of charity law) to
prepare financial slatements for each financial year. Under that law Ihe direclors have elected
to prepare the financial statements in accordance with Uniled Kingdom Generally Accepted
Accounting Practice (United Kingdom Accounting Standards and applicable law). Under
company law Ihe directors must not approve the financial statements unless they are satisfied
that they give a Irue and fair view of Ihe state of affairs of the company and of the incoming
resources and application of reSoUr￿s, including income and expenditure, of the company for
that period.
In preparing those financial statements. the directors are required to=
select suitable accounting policies and then apply them consistently.,
make judgements and estimates that are reasonable and prudent.,
obseNe the methods and principles in the Charities SORP-
stale whether applicable UK Accounting Standards have been followed, subject to any
material departures disclosed and explained in the financial statements- and
prepare the financial statements on Ihe going con￿rn basis unless it is inappropriate to
presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient lo
show and explain the company's transaclions and disclose with reasonable accuracy at any
time the financial position of the chaiilable company and enable them to ensure that the
financial statements comply wilh the Companies Act 2006. They are also responsible for
safeguarding the assets of the company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Approval
This report has been prepared in accordance with the special provisions of Part 15 of Ihe
Companies Act 2006 relaling to small companies.
By order of the Board
General seC￿tary.. Revd Paul Rochesler
Chair of the Board: Revd James Breslin
Date: 181h June 2025

12
MEMBER DENOMINATIONS
Assemblies of God
Baptist Union of Great Britain
Bapiist Union of Wales
Christ Apostolic Church
Church of God of Prophecy
Church of the Nazarene
Churches in Communities International
Congregational Federalion
Council of African and Caribbean Churches UK
Countess of Huntingdon's Connexion
Elim Pentecostal Church
Fellowship of Churches of Christ
Free Church of England
Free Methodist Church
Independent Methodist Churches
Joint Council of Churches for All Nalions
Methodist Church
Moravian Church
New Teslament Assembly
New Testament Church of God
Old Baptist Union
Order of St Leonard
Presbyterian Church of Wales
Redeemed Christian Church of God
The Salvation Army
Undeb yr Annibynwyr Cymraeg
(Union of Welsh Independents)
United Reformed Church
Vineyard UK and Ireland
Wesleyan Reform Union

13
INDEPENDENT EXAMINER'S REPORT
I report to the charity trustees on my examinalion of the accounts of the company for the year
ended 31sl December 2024 which are set out on pages 14 to 22.
Responsibilities and basis of report
As the charily trustees of the company (and also its directors for the purposes of company law>
you are responsible for the preparation of the accounts in accordance with the requiremenls of
the Companies Act 2006 ('the 2006 Acl,).
Having salisfied myself that the accounts of the company are not required to be audited under
Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my
examination of your company's accounts as carried out under section 145 of the Charities Act
2011 {'the 2011 Act,). In carrying out my examination I have followed the Directions given by
the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's stalement
I have completed my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the company as required by section 386
of the 2006 Act., or
the accounls do not accord with those records" or
the accounts do not comply with the accounting requirements of section 396 of the 2006
Act other than any requiremenl that Ihe accounts give a'true and fairview, which is nol a matter
considered as part of an independent examination. or
the accounts have not been prepared in accordance with the methods and principles of
the Statement of Recommended Practice for accounling and reporting by charities lapplicable
to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)].
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 accounls to be reached.
Mark Heaton FCCA FCIE DChA
KM Chartered Accountants
1st Floor, Block C. The Wharf.
Manchester Road,
Burnley
Lancashire
BB11 1JG
Date: 18th June 2025

14
STATEMENT OF FINANCIAL ACTIVITIES
(including income and expendllure account)
For the year ended 3151 December 2024
Unrestricted Restricted
Notes
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
Income and endowments from:
Donations and legacies:
Member church subscriptions
Charitable activities:
Grants
Other trading activities:
Sales
Renlal income
Investments:
UK listed investments
Rental properties
Other
Other
Conference Fees
Other
25.405
25.405
23,062
21,938
21.938
19.250
6.268
74,072
6.268
74.072
70,553
46,038
92,560
957
46,038
92.560
957
47,059
92,500
1,180
777
16,716
1.074
1,851
16,716
575
4,190
285,805 258,369
Total
262,793
23,012
Expenditure on:
Investment management costs:
Property management costs
Charitable activities
Grants payable
Other
10,676
10.676
3,777
1.800
349.547
1.800
1,294
372,559 330,308
23,012
Total
362,023
23,012
385,035 335,379
Net income l (expenditure)
Gains l (losses) on investment assets
Net income l (expenditure)
Net Movement in Funds
(99,230)
38.354
99,230
77,010
38.354 118.747
41.737
(60.876)
(60,876)
(60,876)
60,876)
41,737
Reconciliation of funds
Total funds broughl forward
Total funds carried forward
2,817.897
2,817,897 2,776,160
2.757,021 2,817,897
2,757,021
Company Number: 00364987

15
BALANCE SHEET
As at 31 $1 December 2024
Notes
2024
2023
Fixed Assets
Tangible assets
Investments
55.202
2.632.655
63,090
2,644,301
2,687.857
2.707.391
Current Assets
Debtors
Cash at bank and in hand
90,215
8,013
98.228
109,458
51,956
161,414
Current Liabilities
Amounts falling due within
one year
29.064
50,908
Net Current Assets
69,164
110,506
Net Assets
2,757.021
2,817,897
Funds
Unreslricted:
General unrestrÉcted funds
Restricted funds
10
10
2,757.021
2.817,897
Total Funds
2.757.021
2.817,897
For the year ending 31st December 2024 the company was entitled to exempiion from audit
under section 476 and section 477 of the Companies Act 2006 relating to small companies.
The members have not required Ihe charilable company to obtain an audit of its financial
statemenls for Ihe year ended 31 December 2023 in accordance with Section 476 of the
Companies Acl 2006.
Directors, responsibilities..
The members have not required the company to obtain an audil of its accounts for the year in
question in accordance with seclion 476.,
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparalion of accounts.
These financial statements have been prepared in accordance with the special provisions for
small companies under Part 15 of the Companies Act 2006.
On behalf of the Board of Directors:
Revd Dr Tessa
Moderator
nry-Robinson
181h June 2025

16
NOTES TO THE FINANCIAL STATEMENTS
For Ihe year ended 3151 December 2024
1. Accounting Policies
Basis of preparation
The financial statemenls have been prepared in accordance with Accounting and Reporting
by Charities.. Stalement 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) (Charities SORP (FRS 102)), the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act
2006.
Donations and incoming grants
Donations and grants are accounted for when received or receivable where entillemenl is
demonstrable.
Investment income
Incoming resources from investments are accounted for when re￿1Vable.
Grants payable
Grants are made on behalf of the Department of Health to members of the Healthcare
Chaplaincy Faith and Belief Group. Grants are also paid to support various work carried oul
by organisalions on behalf of the churches on an ecumenical basis nalionally. Grants are
accounted for when paid or when there is an obligation lo pay.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes
any VAT which cannol be fully recovered and is reported as part of the expenditure to which
it relales.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its
activities for its beneficiaries. It includes both costs thal can be allocated directly to such
activities and those costs of an indirect nature necessary to support them.
Governance costs include those costs associaled wilh meeting the constitutional and
stalutory requirements of the charity and include Ihe Independent Examiner's fees and costs
relevant lo strategic management.
Tangible fixed assets and dep￿CiatIon
Depreciation is provided at rates calculated lo wrile off the cost less the estimated residual
value of each tarlgible fixed assel over its expected useful life as follows:
Leasehold property improvements
slraight line over the period to 31 De￿rnber 2031
Furniture and equipment
10 % 120.kn 133Vo Straight line
Investment properties
Investment properties are staled at market value. Realised and unrealised gains are included
in Ihe Statement of Financial Activities. No depreciation is provided on investment properlies.
This is a departure from the requirements of the Companies Act 2006 which requires all
properties to be depreciated. The direclors consider thal to depreciate the properties would
not give a true and fair view. Depreciation is only one of the many factors reflected in the
valuation and the amounl which might olhetwise have been shown. The investment properties

17
1. Accounting Policies (continued)
are maintained lo a high standard and as such their residual value is expected to be not less
than their cost and therefore the depreciation is immaterial to the accounts. Impairment
reviews are carried out on an annual basis by ihe Board. The direclors consider that this
accounting trealment results in the financial statements giving a true and fair view.
Listed Investments
Listed investments are shown at market value. Realised and unrealised gains are disclosed
in the Statement of Financial Activities.
Funds
Unrestricted funds are incoming resources receivable or generated for the objects of the
charity without further specified purpose and are available as general fund.
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure
which meets these criteria is charged to the fund, together with a fair allocation of costs.
2. Income and endowments from Charitable Activities: Grants
2024
2023
Restricted Funds
Miscellaneous- Heamh Care Chaplaincy
Methodist Church- Prison Chaplaincy
Culham ST Gabriels's - Education Project
Westhill Endowment- Education Project
Total
5.313
10.000
4.000
2,625
21,938
5,250
10,000
4,000
19,250
3. Expenditure on- Charitable Activities
Unrestricted Restricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
Grants payable:
Ministerial counselling setvi
Direct expenditure:
General
Health Care Chaplaincy (HCC)
Education officers
Prison Chaplaincy
1.300
1,300
1,294
239.445
28.842
58,909
22,351
349,547
350.847
239.445 181,039
34.640
37,498
65,534
63.513
32,940
48,258
372,559 330,308
373.859 331,602
5.798
6,625
10,589
23,012
23,012
Total

18
4. Directors, Emoluments and Staff Costs
Total compensation paid to key management personnel in the year amounled to £50,746
(2023.. £46,045).
Staff cosls during the yearwere:
2024
2023
Wages and salaries
Social security costs
Pension contributions
Total
191,685 202,634
13,883
14,535
17,674
18.915
223,242 236,084
No employees received remuneration greater than £60.000.
The average number of employees during the year was..
2024
2023
Number Number
Direct charitable acliwties
Managemenl and administration
Total
Directors, emoluments. including pension benefits, amounted to £nil (2023.. £nil).
Expenses reimbursed lo six (2023= five) directors for travel, subsistence and conference
expenses were £3,485 {2023'. £4,311).
5. Net Income l (Expenditure)
Net incoming resources is slated afler charging-
2024
2023
Independent Examinerfs Fee
Depreciation
2,220
7.888
2,160
7,888
6. Tangible Fixed Assets
Furniture
Leasehold
and
Property
Equipm't Improvem't
Total
Cost
At 1 January 2024
At 31 December 2024
Depreciation
At 1 January2024
Charge for the year
At 31 December 2024
24.726
24,726
234,444 259,170
234,444 259,170
24,726
171,354 196,080
7,888
7,888
179,242 203,968
24,726
Net Book Value
At 31 December 2024
55,202
63,090
55,202
63,090
At 31 December 2023
Leasehold property improvements were effected during preceding years to the London
headquarters of the company which il occupies under the terms of a lease due to expire in
2032.

19
7. Investments
UK Listed Investment
Investments Properties
General
General
Funds
Funds
Tot81
Market Value
At 1 January2024
Increase on revaluation in year
Redeemed in year
Al 31 December 2024
1.494.301 1,150,000 2,644,301
38.354
38,354
(50,000)
(50,000)
1,482,655 1150,000 2.632,655
Historic Cost
At 1 January 2024
Redemption in year
At 31 December 2024
1.249,254
(39.499)
1,209,755
667,881 1.917,135
(39,499)
667,881 1,877,636
The UK lisled investments portfolio is made up of UK fixed interest slocks and equilies, all
quotedllisted within the UK. Investmenls which made up over 5 % of the value of the portfolio
are as follows:
2024
2023
COIF ethical income units
COIF propertyfund uniis
92.34
7.66
92.44
7.56
The investment properties were revalued at estimated open market value by the Directors in
2013, the directors do not believe that the markel value has changed significantly since
then.
8. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
Tolal
7,296
20,337
82,919
89,121
90,215 109.458
9. Current Liabilities: Amounts Falling Due Within One Year
2024
2023
Accruals
Deferred rental income
Other Creditors
2.500
10,625
15,939
29,064
2,500
10,625
37,783
50,908
Total

20
10. Funds
Transfers
01-Jan-24 between
funds
Expend
iture
Income
Gains I
{Losses) 31-Dec-24
Unrestricted Funds:
General reseNe
I nveslmenl reserve
I nvestmenl rewaluation
reserve
Property reserve
Property revalualion
Total unrestricted
Restricted Funds
Healthcare Chaplaincy
Prison Chaplaincy
Education
Total restricted
Total Funds
173.596
50.000 262,793 (362,023)
1,249,254 (39.499)
245.047 (10.501)
667,881
482.119
2,817,897
124,366
1,209,755
38,354
272,900
667,881
482,119
38,354 2,757,021
262,793
362,023
5,798 15,798)
10.589 {10,589)
6.625 (6,625)
23.012
23,012
285,805
385,035
2,817,897
38,354 2,757,021
Unrestricted funds are incoming resources receivable or generated for the objects of the
charity without further specified purpose and are available as a general fund. Investments
and Property assets are represented as separate funds distinguishing between cost and
revaluations as these funds are not available for day-to-day expenditure.
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure
which meets these criteria is charged to the fund, together with a fair allocation of cosls.
During the year a grant from the Methodist Church was restricled to the costs of prison
chaplaincy.
11. Analysis of Net Assets Between Funds
Tangible
Fixed
Assets
Net
Investments Current
Assets
Total
Unrestricted Funds
General unrestricted funds
Restricted Funds
Total Funds
55,202
2,632,655
69,164 2,757,021
55,202
2,632,655
69,164 2,757,021
12. Comparative Statement of Financial Aclivities by fund type

21
Unrestricted Reslricted
Funds
Funds
2023
2023
Total
Funds
2023
Income and endowments from:
Donations and legacies:
Member church subscriptions
Cha ritable activities:
Granls
Other trading activities:
Sales
Rental income
Investments:
UK listed investments
Rental properties
Other
Other
Conference Fees
Other
23.062
23,062
19,250
19.250
70.553
70,553
47,059
92,500
1,180
47,059
92,500
1,180
326
3,340
238,020
249
850
575
4,190
258,369
Total
20,349
Expenditure on:
Investment management costs:
Property management costs
Charitable activities
Grants payable
Other
3,777
3,777
1,294
309.959
1,294
330,308
20.349
Total
315.030
20,349
335,379
Net income l (expenditure)
Gains l (losses) on investment assets
Net income l (expenditure)
Net Movement in Funds
(77.010)
118,747
77.010
118,747
41.737
41,737
41.737
41,737
13. Related Parties and Control
The General Secrelary had day to day control of the charity. The trustees have overall control
of the charity.
Previously Eric Southwick Chartered Accountanl was ap￿inted to provide the services of
Finance Officer to the charily. Eric Southwick Chartered Accountant is controlled by E
Soulhwick, a director I trustee of The Free Church Federal Council (Incorporated).
Soulhwick declared his interest in Eric Southwick Chartered Accountant and was absent
from discussions and took no part in the decision to appoint Eric Southwick Chartered
Accountant. The remaining direclors were satisfied that il was in the best interests of The
Free Church Federal Council (Incorporated) to appoint Eric Soulhwick Chartered Accountant
and did so under the authority provided within the company's Articles of Associalion. The
cost of these services in the year was £13.505.