2025-12-31-accounts

Free Church Federal Council (Incorporated) Free Churches Group Engaging in the Public Square ANNUAL REPORT 2025 Address.. 27 Tavistock Square. London. WC I H 9HH Tel.. [phone] Email.. lnf0@freechurches.o￿.uk Website". www.freechUrches.o￿.uk

CONTENTS PAGE Company Information Directors, Report Member Denominations 12 Report of the Independent Examiner 13 Statement of Financial Activities (Including Income and Expenditure Account) 14 Balance Sheel 15 Notes to the Financial Slatements 16

COMPANY INFORMATION Company number 00364987 Charity number 236878 Directors l Trustees (as at date of report) Revd Dr Tessa Henry-Robinson (Moderator from 13 April 2025) Revd Helen Cameron {Moderator until 13 April 2025) Revd James Breslin (Chairman of the Board) Mr Eric Southwick (Treasurer) Mrs Yvonne Campbell Revd Deseta Davis Revd Trevor Howard Major Paul Robinson (Appointed 1 April 2025) Revd Daniel Yarnell (Vice-chairman of the Board) Revd Paul Rochester General Secretary Registered Offi 27 Tavistock Square. London, WC1H gHH. Bankers CAF Bank Limited 25 Kings Hill Avenue. Kings Hill, West Malling. Kent. ME19 4JQ. Solicitors Ashtons Legal Waterfronl House. Wherry Quay, Ipswich, Suffolk, IP4 1AS. Independent Examiner Mark Heaton FCCA DChA FCIE 1st Floor, Block C, The Wharf, Manchester Road, Burnley, Lancashire, BB11 1JG. Fund Managers CCLA Investment Management Ltd COIF Charity Funds 85 Queen Victoria Street, London. EC4V 4ET.

DIRECTORS, REPORT The Trustees presenl their annual report with the accounts for the year ended 31 December 2025. The accounts comply with the requirements of the Companies Act 2006, the Charities Act 2011, the Memorandum and Articles of Associalion, Financial Reporting Standard 102 and follow the recommendations in Accounling and Reporting by Charities.. Statement of Recommended Praclice applicable to charities preparing iheir accounts in accordance with the Financial Reporling Standard applicable in the UK and Republic of Ireland (FRS 102). PROMOTING WITNESS IN THE PUBLIC SQUARE The Free Churches group (FCG) focused on its 2023-2026 Strategy, which prioritises the following aims= 1. Support Free Church Chaplains in core sectors. 2. Advocate for justice and equality through a Free Church Vol￿ in the public square. 3. Expand engagement with Free Church denominations and local churches. 4. Engage confidently in the ecumenical efforts to support the full range of its membership. Under its strategy, the FCG continued to focus on its core work of chaplaincy. This reporl oullines activity undertaken to support chaplains across both the core and wider sectors. During the year, Ihe Chaplaincy Hub was further developed. enhancing provision for chaplains Ihrough pastoral support and signposting to relevant training and academic courses. Chaplaincy ministry across the core sectors continued toflourish, with Free Churches chaplains providing pastoral support in hospitals, prisons. and educalional establishments. In Armed Forces Chaplaincy, approximately 50 Free Churches chaplains are currently serving. There remains, however, a need for newly eligible denominations to begin submitting suitable candidates to the Uniled Board for commendation to Ihe Forces after a process of discernment based on meeling the exacting Cfileria for this ministry. The Armed Forces have vacancies for chaplains, who serve as Subject Matter Experts. and the FCG aims to play ils part in providing spiritual support for our soldiers and mililary personnel. Board and Staff Matters A transition in leadership took place during the year wilh Revd Dr Tessa Henry-Robinson beginning her tenure as the Moderator of the Free Churches Group. The transition was managed smoothly, and the Moderator's Induction Service was held on the 131h April 2025 al the American International Church in Tottenham Court Road, London. The service was attended by over one hundred people with representation from across all the FCG Group's membership. It provided an opportunily to reflecl on the historic role of the Free Churches in upholding values of justice, equality, freedom and peace. grounded in Chrislian roots and the inherent dignity and respect of every individual. The FCG also formally expressed thanks to Flevd Helen Cameron for her service as Moderator. Revd Cameron ably represented the Free Churches during a period of significant change for the monarchy, following the death of Queen Elizabeth11 and the accession of King Charles111. In accordance wilh the FCG Conslitution. Dr Hugh Osgood stepped down from the Board during Ihe year, as Revd Helen Cameron assumed the role of Past Moderator to complete her term until March 2026. These governance changes were undertaken with gratilude for faithful service and with confidence in God's continued blessing on the ministry of the Free Churches in the United Kingdom. There was a reduction in the administralive posts to take account of changes in work portfolios and how work areas are managed given the greater reliance on information technology and online meelings.

other Business The Churches Legislation Advisory se￿iCe (CLAS) conlinued to provide guidance and information on developments in Government policy affecling Churches and Iheir mission. The General Secretary sat on the Places of Worship Forum. which focuses on the conservation and sustainable future of historic religious buildings. Several Free Church denominations who own listed buildings are represented on the Forum, with the FCG representing the wider Free Churches. While many member Free Church denominations do not currently own listed buildings, trends in church propety sales indicale that this may gradually change in the future. The FCG promoted the National Churches Trust SuNey. While participation from Free Churches was encouraging, the overall number of responses was lower than in the previous survey conducted in 2010. The survey aimed to highlight the social and community value of Christian places ofworship and the report is to be published in the first quarter of2026. Through CLAS and other forums, the FCG also conlributed to consultalions on the Listed Places of Worship Grant Scheme. The Government will respond in 2026. Property matters required a greater focus over routine maintenance during the year. Work is undeNay in relation to the Westbury property, as Ihe lease with the current tenant expires in the first quarter of the coming year. The propety in Bognor Regis has a new tenant, and the tenancy is operating satisfaclorily. The Property Manager. with whom Ihe FCG has a contract, has been instrumental in supporting this work. Educallon During 2025, Ihe education work of the Free Churches Group was guided by the slrategy that was agreed during the previous year. The Free Church Education Committee continued to provide a forum for discussion, and for guiding aspects of the work of the Education Officer. The Committee held a residential meeting in February, which allowed time lo discuss issues in grealer detail, and which focused on resourcing churches to engage with their local schools. Members of the Committee have represented the Free Churches Group in interviews with the media, and at the Religious Education Council. The Chair of the Committee, along with the Educalion Officer, attend termly meetings at Ihe Department for Education. along with representatives of other faith groups with an involvement in running schools. The Free Church Education Committee submitted eviden￿ to several consultations from the Department for Education and the Office for Students. including the Curriculum and Assessment Review for schools in England, which published its report in November 2025. In addition, Ihe Education Officer, in her role as Chair of the Religious Education Council of England and Wales, gave evidence aboul Religious Education to the House of Commons Education Select Commitlee. The FCG continues to support the work of Standing Advisory Councils on Religious Education, by nominating members to stand on these groups. This work is now being carried out by the Education Officer and work is Unde￿aY to create a new database of SACRE contacts and relevant contacts in member churches, to streamline the process. The Chair of the Higher Education Working Group retired during the year. and the work is now overseen by the Free Church Education Commitlee. Freedom of Speech has continued to be an emphasis of the Higher Education Work, following the publication of guidance by the Office for Studenls, and meetings have taken place with the Director of Freedom of Speech from Ihe Office for Sludenls. This theme was also explored at a day for chaplains, and the Director of Freedom of Speech attended to talk about the role Ihal chaplains might have in relation to Freedom of Speech. The chaplains also heard from Revd Dr Paul Weller. who offered a theological reflection informed by Free Church values. This work will be continued during 2026 in a research partnership with the Susanna Wesley Foundation.

Educatlon (continued) The Education Officer has continued to support Higher Education chaplains through the work of the Churches Higher Education Liaison Group. of which she is now the secretary, and lead organiser of the annual conference. She has also become involved in UK HE Chaplains Together, a new mulli-faith organisalion for HE Chaplains, and is one of Ihe facilitators of the Community of Practice. which will start to organise events and support for chaplains during 2026. As work begins to identify the opportunilies for a new interfaith organisation for England, after the closure of the Inter Faith Network the Educalion Officer has been invited to join a working group, with the specific purpose of focusing on ways in which interfaith relationships and communiiy cohesion can be developed in educalional settings. The production of resources for Education Sunday. which takes place on the second Sunday in September each year, continues to be managed by the Education Officer on behalf of Churches Together in England. The Education Officer continues in her role as Chair of the Religious Education Council of England and Wales. A grant from Culham St Gabriel's Trust pays for half a day a week of her time to be used in Ihis role. Prison chaplaincy 2025 has proven to be yet another productive year for the Free Churches Group in seeking to respond professionally to the needs of Prison Chaplains working across England and Wales. In this year, the prison population has continued lo grow, with reported resultant stresses on the needs of His Majesly's Prison and Probation Service (HMPPS) lo meet the demands of serving prisoners, those on remand and particulaily prison staff. During this time. we have continued to support Chaplains. Prisons, and HMPPS Chaplaincy HQ, working together to establish what has proven to be a fair and sustainable model for Faith and Belief Advisory support. Particularly, we have focused this year on three priority areas- regional training and support, recruitmenl alongside HMPPS. and failh endorsement of chaplains. In doing this we have ensured Ihat prisons, and in particular Prison Chaplains arewell supported, and prepared for the changes that have continued Ihroughoul 2025. The Prison Service has continued to change, and with significant developments again in Government leadership these changes have had substantial effects on all those working in prisons. New slaff are being recruited to the Se￿ICe, but with continuing low rates of staff retention. The combination of new staff and increased levels of violence, both against others and against self are meaning ihat chaplaincy work wilh staff is a key priority of their work. The FCG continues to support Chaplains in the development of priorities as well as in the essential provision of faith and pastoral setvices to prisoners. Chaplains have often seen their role becoming focused on caring where service provision has sometimes been slruggling to cope (for example in the areas of resettlement and care of those who are self-harming)- As always, Chaplains have adapted well to Ihese challenges, whilst themselves being impacted significantly by them, taking on the role of wounded healers. 2025 saw an increase in the numbers of new Free Churches Chaplains, with the FCG supporting to ensure that technically capable, experienced and suitable personnel are appointed. We continue to support HMPPS Chaplaincy HQ with in-seNice training for new and Managing Chaplains and offer faith specific support across the Government department in terms of Faith Awareness Training. We also, alongside Regents Theological College delivered Masters Level training to enable chaplains to best engage with the inslitulions they seNe. In addition, we have delivered a series of Regional Days, localed within prison establishments to help chaplains to reflect upon the unique aspects of Iheir role, whilst continuing to support one another on a peer basis. This training and development has been appreciated during difficult days in prisons and feedback has been particularly encouraging.

Prlson chaplaincy {continued) Chaplains from Ihe Free Churches in England and Wales are still particularly effective at supporting one another, recognising the need to engage effectively through the gate to redu the cycle of re-offending and affecl sustainable Iransformation of attitudes and behaviour. Healthcare Chaplaincy Through 2025, principally through the work of the Secretary for Healthcare Chaplaincy and the Healthcare Chaplaincy Steering Committee (HCSC). the Free Churches Group upheld their commitment to the delivery of safe, high quality chaplaincy care in health and social care settings. The FCG provided a range of monthly continuing professional development opportunilies to individual chaplains. Reflective practice sessions play a key part in enabling chaplains to develop iheir knowledge, behaviour and skill. They furlher offer safe space for chaplains to process effects, such as vicarious trauma. that come from accompanying people through diff icull times. Having pioneered the offering of 'Pop-Up Reflective Practice. sessions in 2024. that were offered across the profession. these were continued through 2025. In recognilion of different learning slyles, sessions taking a more kinesthetic ratherthan auditory approach, were added inlo the rotation. Supporting evidence-based practice and research literacy, we continued to be the principal instigator and organiser of the Research First online journal club. Individually. the Secretary for Heallhcare Chaplaincy provided a range of formal and informal support lo chaplains through the provision of supervision. mentoring, paslofal care and interview preparation. Contributing to the development of the profession nationally, through 2025. the Secretary for Healthcare Chaplaincy gave presentations or led workshops at Regents Theological College and the College of Health Care Chaplains Annual Study Conference. as well as leading team days for a Trust chaplaincy department. Financial pressure is not new for the NHS. However. increased budgetary restraints due to rising operational costs, inflalion, and workforce conslraints are well documented. Chaplaincy departments have nol been immune from this pressure. Increasingly they are being challenged to develop ways of demonstrating the benefit, impact and value of care. Against this backdrop the 2025 Annual Healthcare Chaplaincy Study Day - Making our Gases.. Using Story and Data lo Demonslr8le Value- was timely. The day recognised that chaplaincy care often relates to more inlangible aspects of patient and staff support. which can be difficult to quantify and measure using traditional healthcare metrics. The importance of balancing qualitative and quantitative metrI￿S was emphasised. Alongside speaker presentations. the day included four chaplains live storytelling as a powerful reminder of how stories can connect. challenge, inspire and validate us. Beyond ils own work. the FCG contributes significantly to the healthcare chaplaincy profession at a national level through participating in Ihe running of key healthcare chaplaincy professional bodies. Several HCSC members have critical roles as Directors of the UK Board for Heallhcare Chaplaincy (UKBHC). Alongside the Secretary for Heallhcare Chaplaincy, the UKBHC includes Sarah Crane, as Chair. and Janelle Kingham. who was elected vice chair ir) 2025 and is the registration lead. Although Janelle stepped down from her position on the Nelwork for Pastoral, Spiritual and Religious Care in Heallh (Ihe Network). We were delighted that Karen Murphy, an experienced and respected hospice chaplain, repla￿d Janelle as one of the Free Churches representatives on the Network. The Secretary for Healthcare Chaplaincy played a lead role in enabling a College of Health Care Chaplaincy report looking al chaplaincy leadership and what a potential leadership training programme might involve.

Healthcare Chaplaincy (conlinued) Through 2025 the Free Churches Group relained its support of the development of Clinical Pastor81 Education (CPE) as an educational programme for healthcare chaplaincy. As part of this, midway through the year. a long-term secondment for half a day a week to be the Professional Lead for CPE at Sheffield Teaching Hospilals was agreed for the Secretary for Healthcare Chaplaincy. A CPE open day was held in Sheffield enabling a mix of practitioners and providers of chaplaincy training to understand more about what CPE involves. The Secretary for Healthcare Chaplaincy also presented on CPE at an international conference on Muslim Chap/aincy.' Practice. Research 8ndRecognition in June at the University of Fribourg, Swilzerland. Looklng Ahead "Developing Chap/aincy Ministry which is a core competen of the Free Churches" There are applications lo join Ihe FCG that will carry over into 2026, which may result in an increase in membership. There is however one Group member thal may be removed for failing to effectively engage with work. Work on the strategy for 2026-2029 will be a key priority in the New Year. The new strategy will guide the FCG work programme from 2026 to 2029. The aim is to publish the new strategy in late April 2026. There are developments relating to the Board, with some current directors coming to the end of their terms, which will need lo be managed. The Board is already preparing for this. Managing the changing tenancies for the Westbury properties will be important lo ensure seamless transitions for existing or new tenants. The Churches Together in England Presidents will see developments as three new presidents take up iheir roles. The FCG Moderalor will be aclively involved in Ihese developments, ensuring Ihere is a strong Free Churches Vol￿ in the public square. The FCG has taken on full responsibility for the Dissenting Deputies. 11 has been actively involved in this work, with the General Secretary acting as Secretary. Keith Salway, who has led the organisation as Chair, is retiring. He has played a significant role in continuing the work of reflecling on the Dissenting Deputies and their contribution to many of the rights won for the Free Churches. He has consistently organised an annual lecture with the support of the FCG. These lectures will continue in the future, with the aim of attracting a wider audience. They will look back at the historic role of the Deputies while also exploring what that legacy means in contemporary times. The work of the Dissenting Deputies will remain cenlral lo the FCG work programme. Changes in the way this work is organised will seek lo attract a new audience and ensure that the critical work of dissent. and the benefits secured for Free Churches in England and Wales. is remembered. struclure, Governance and Management The Free Church Federal Council (Incorporaled) is a company limiled 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 membeis are representatives of its constituent denominations who subscribe to the Doctrinal Statement of the Free Churches.

Slruclure, Governance and Management (continued) The members of Ihe company are representatives of the constituent denominations who are members of Ihe Free Churches Group, together with the officeis of the Free Churches. They meet as "The Group Meeting. to identify the particular beliefs and values which are held in common and agree the company's objectives. The directors (who are also trustees for the purposes of charity law) are elected by the company members, seeking the ne￿SSary financial and legal skills for the task from within the conslituent denominations. They are responsible for financial policy. The directors I trustees who Se￿ed during the year were: Revd James Breslin (Chairman of the Board) Revd Dr Tessa Henry-Robinson Moderator from 13 April 2025) Flevd Helen Cameron (Moderator until 13 April 2025) Mrs Yvonne Campbell Revd Desela Davis Revd Trevor Howard Major Paul Robinson (Appointed 1 April 2025) Mr Eric Southwick (Treasurer) Revd Daniel Yarnell (Vice-chairman of the Board) Directors meetings are chaired by the Chairman of the Board. Those new to Ihe work of the company meet with the General Secretary io receive an orientation on the work of the Free Churches. The day-to-day work of the company is delegaled to the General Secrelary, Revd Paul Rochester, who reports direclly to the Board of Direclors. The officers responsible for the healthcare and prison chaplaincy. and education programmes of the Free Churches are supported by specialist committees to shape these areas of work. Objectives and Activlties The principal object of The Free Church Federal Council (incorporated) (FCFC) is "the advancement of the Chrislian religion.. The furtherance of the objects takes place through Ihe work of the Free Churches by means such as evangelistic, educational. training and business activilies or other meetings as deemed necessary from time to time. Free Churches promoles faithful witness in the public square with a focus, but not solely, on chaplaincy work in Prisons, Healthcare and the Armed Forces and faith in Education. Free Churches express the unity in Christ that is shared by Free Churches in England and Wales by promoting fellowship, shared counsel and working together to extend Christ's kingdom in every sphere of society. This is done whilst recognising thal each Group Member remains at liberty to fulfil its own distinctive witness and mission. There are currenlly 29 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 Ihat the Free Churches seeks to do are understood to be 'public' and for the benefit of the wider sociely. 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.

Public Benefit (continued) The Free Churches particular engagement wilh education. health care. prisons, the Armed Forces and the legislative governance of the nation, amongst other things. is evidential of a commitment to wider society and a concern for public wellbeing. Particular examples include: Engagement in the training of hospital chaplains and their on-going professional development contributes to the quality of a Servi￿ offered to all patients and hospital slaff and to ensure patient trust and safety. The support of SACRE representatives in local authorities serves to ensure the appropriate balance in religious education curricula. The developed Faith Endorsement criteria of Prison Chaplains ensures Ihal both Public and Private Sector prisons are well Se￿ed by a diverse range of professional ministers to work as Chaplains in prisons. Financial Revlew Income derives mainly from investment returns on both listed investments and property. This is supplemented by subscriptions from member churches and other activities. In addition, specific grants have been received, for restricted purposes, lo support the work in Healthcare and Prisons. Income remained comparable to previous years apart from grant income which has increased. Granls are made at the directors, discretion. Total expenditure has been in line with that incurred in the previous year. This has resulted in a nel deficit of £129,066 (2024.. £99,230) in the general fund which. together with a loss of £66.698 (2024.. gain £38.354) on investments, has been Iransferred from reserves. Risk Review The directors undertake each year a wide-ranging appraisal in order to idenlify Ihe major risks to which the charity is exposed. Steps are taken with a view to mitigating ihese risks as far as is reasonably possible. The directors are aware that the continued financial stability of the charity relies on the continued performance and growth of the charity's investments. They believe their regular review of quoted investments, aided by information 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 power to appoint investment managers. The directors may invest any funds not immediateSy required by the charity inlo such securities. property and other investmenls as they consider greatest overall benefil lo the charity. in line with the charity's objectives. The directors. current policy is to invest in gilt edged securilies or inveslment units with managers of common investment funds: Epworth Investment Management Limited and freehold commercial properties. Surplus funds held for the shorter term are placed in CCLA Investment Management Limiled's COIF Charity Fund DeposilAccount. which has consistently provided a rate of return higher Ihan Ihat available from a bank. Reserves Policy It is the policy of the directors to ensure that the charity has adequate reserves to enable it to meet both its ongoing commilments. To this end, the directors aim to hold reserves equivalent to between three and six month's on-going expenses. This would require general reserves of belween £75,000 and £150,000. The Directors recognise Ihat the current level of reserves is below that level, on 3181 December 2025 there were net current liabilities and the general

Reserves Policy (contlnued) reserve stood at £45,300 {2024- £124,366) including tangible fixed assets of £47,314 (2024.. £55,202). The directors are reviewing ways to both reduce costs and increase income to increase Ihe general reserve and will redeem investments, should the need arise. Independent Examiner Mark Heaton FCCA DChA FCIE of KM, Chartered Accounlants, has been appointed as the charitable company's Independent Examiner. A resolulion proposing the reappointmenl of Mark Healon will be put to the Annual General Meeting. stalement of Dlrectors, Responsibilities The directors, who also act as trustees, are responsible for preparing the Directors, Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors (who are also trustees for the purposes of charity law) lo prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance wilh United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial slatements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the incoming resources and application of resources. 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 estimales that are reasonable and prudent.. observe the methods and principles in the Charities SORP., state whether applicable UK Accounting Standards have been followed. subject to any material departures disclosed and explained in the financial slatements., and prepare the financial statements on the 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 to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply wilh the Companies Act 2006. They are also responsible for safeguarding ihe assels of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularilies. Approval This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. By order of the Board General Secretary: Revd Paul Rochester Date: 261h Marth 2026 Chair of Board: Revd James Breslin

12 MEMBER DENOMINATIONS Assemblies of God Baptist Union of Great 8ritain Baptist Union of Wales Chrisl Aposlolic 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 Hunlingdon's Connexion Elim Pentecostal Church Fellowship of Churches of Christ Free Church of England Free Methodist Church Independent Methodist Churches Joinl Council of Churches for All Nations Methodist Church Moravian Church New Teslamenl Assembly New Testament Church of God Old Baptist Union Order of Sl 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 examination of the accounls of the company for Ihe year ended 31￿ December 2025 which are set out on pages 14 to 21. Responsibilities and basis of report As the charity trustees of the company (and also ils directors for the purposes of company law) you are responsible for the preparation of the accounts in accordan￿ with the requirements of the Companies Act 2006 {'the 2006 Act,). Having satisfied myself that the accounts of the company are not required to be audited under Parl 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 seclion 145 of the Charities Act 2011 ('Ihe 2011 Acl,). 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 statement 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 accounts 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 requirement that the accounts give a'true and fairview, which is not a matter considered as part of an independent examination. or the accounts have not been prepared in accordance with the melhods and principles of the Statement of Recommended Praclice for accounting and reporting by charities (applicable 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 matlers in connection wilh the examination to which attention should be drawn in this report in order to enable 8 proper understanding of the accounts to be reached. Mark Heaton FCCA FCIE DChA KM Chartered Accounlants 1st Floor, Block C. The Wharf. Manchester Road, Burnley Lancashire B8111JG Date.. 26th March 2026

STATEMENT OF FINANCIAL ACTIVITIES (including income and expenditure account) For the year ended 31 st December 2025 Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Notes Income and endowments from: Donations and legacies.. Member church subscriptions Donations Charitable activities: Grants Other trading activities: Sales Rental income Investments: UK listed investments Rental properties Olher Other Conference Fees Other 28,425 1,025 28,425 1,025 25,405 14,875 14.875 21.938 6,268 74,072 49,637 49,637 45.186 93.912 431 45,186 93.912 431 46,038 92,560 957 2.814 4.183 2,814 4,183 1,851 16,716 Total 225,613 14,875 240,488 285,805 Expenditure on: Investment management costs: Propety management costs Charitable activities Grants payable Olher 48.729 48.729 10,676 1.383 304,567 1,383 1,800 319,442 372,559 14.875 Total 354.679 14.875 369,554 385,035 Net income l (expenditure) Gains l (losses) on investment assets Net income l (expenditure) Net Movement in Funds (129,066) (66.698) (195.764) (195,764) 129,066 99,230 (66.698) (195,764) (60,876) (195,764) (60,876) 38.354 Reconciliation of funds Total funds brought foward Total funds carried foThvard 2.757.021 2,757,021 2,817,897 2.561,257 2.561.257 2.757.021

Company Number: 00364987 BALANCE SHEET As at 31sl December 2025 Notes 2025 2024 Fixed Assets Tangible assets Investments 47.314 2.515.957 55,202 2,632,655 2,563.271 2.687,857 Current Assets Debtors Cash at bank and in hand 21.716 19.926 41.642 90,215 8,013 98,228 Current Liabilities Amounts falling due within one year 43.656 29,064 Net Current ILiabilities)IAssets Net Assets (2,014) 2,561,257 69,164 2.757,021 Funds Unrestricted.. General unrestricted funds Restricted funds 10 10 2,561,257 2,757,021 Total Funds 2,561,257 For the year ending 31st December 2025 the company was entitled lo exemption from audit under seclion 476 and section 477 of the Companies Act 2006 relating to small companies. The members have not required the charilable company to obtain an audit of its financial statements for the year ended 31 Decembei 2025 in accordance with Section 476 of the Companies Act 2006. Directors, responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance wilh section 476., The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation 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- 2,757,021 Revd Dr Tessa Henry-Robinson Moderator Date: 26th March 2026

16 NOTES TO THE FINANCIAL STATEMENTS For the year ended 315t December 2025 1. Accounting Policies Basis of preparation The financial slalements have been prepared 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 Ihe UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 1021), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and Ihe Companies Act 2006. Donations and incoming grants Donations and grants are accounted for when re￿iVed or receivable where entitlement is demonstrable. Investment income Incoming resources from investments are accounted for when receivable. Grants payable Grants are made on behalf of the Department of Health to members of Ihe Healthcare Chaplaincy Faith and Belief Group. Grants are also paid to support various work carried out by organisations on behalf of the churches on an ecumenical basis nationally. Grants are accounled for when paid or when there is an obligation to pay. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expendilure includes any VAT which cannot be fully recovered and is reported as part of Ihe expenditure to which it relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities for its beneficiaries. It includes bolh costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those cosls associated with meeting the conslitutional and stalutory requirements of the charity and include the Independent Examiner's fees and costs relevant to stralegic management. Tangible fixed assets and depreciation Depreciation is provided at rales calculated to wrile off the cost less the estimated residual value of each tangible fixed assel over its expected useful life as follows.. Leasehold property improvements straight line over the period to 31 December 2031 Furniture and equipment 1 Oyo 120 % 1330k straighl line Investment properties Investment properties are stated at market value. Realised and unrealised gains are included in the Statemenl of Financial Activities. No deprecialion is provided on inveslment properties. This is a departure from the requirements of the Companies Act 2006 which requires all properties to be depreciated. The directors consider that to depreciale the properlies would nol give a true and fair view. Depreciation is only one of the many factors reflected in the valuation and the amounl which might othewise have been shown. The investment properties

1. Accounting Policies (continued) are maintained to a high standard and as such their residual value is expected to be nol less than their cost and therefore the deprecialion is immaterial to the accounls. Impairment reviews are carried out on an annual basis by the Board. The directors consider that this accounting treatment 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 Ihe charity without further specified purpose and are available as general fund. Restricted funds are lo 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 2025 2024 Restricted Funds Miscellaneous- Health Care Chaplaincy Methodist Church- Prison Chaplaincy Culham St Gabriels, Education Project Weslhill Endowment- Education Projecl Total 375 10,000 4,000 500 14,875 5.313 10,000 4,000 2,625 21,938
3. Expenditure on: Charitable Activities Unrestricted Funds 2025 Restricted Funds 2025 Total Funds 2025 Total Funds 2024 Grants payable: Ministerial counselling service Olher 1.383 1,383 1.300 500 1,800 1,383 1,383 Direct expenditure.. General Health Care Chaplaincy (HCC) Education officetS Prison Chaplaincy 187,216 34,732 63,735 18.884 304,567 305.950 187,216 239,445 35.107 34,640 68,235 65,534 28,884 32,940 319,442 372,559 320,825 374,359 375 4,500 10,000 14,875 14,875 Total

18 4. Directors. Emoluments and Staff Costs Total compensalion paid to key management personnel in Ihe year amounted to £51.761 (2024.. £50,746). Staff costs during the yearwere: 2025 2024 Wages and salarres Social security costs Pension contributions 199,590 191,685 12.189 13.883 17.341 17.674 229,120 223,242 Total No employees received remuneralion greater than £60,000. The average number of employees duting the year was.. 2025 2024 Number Number Direct charitable activities Management and administration Total Directors. emolumenls. including pension benefits. amounted lo £nil (2024: £nil). Expenses reimbursed lo seven (2024: six) directors for travel. subsislence and conferen expenses were £2,661 {2024'. £3.485). 5. Net Income l (Expenditure) Net incoming resources is stated after charging.. 2025 2024 Independent Examinerfs Fee Depreciation 2,400 7.888 2,220 7,888 6. Tangible Fixed Assets Fumiture and Equipm't Leasehold Property Improvem'ts Total Cost At 1 January 2025 At 31 December 2025 Depreciation At 1 January 2025 Charge for the year At 31 December 2025 Net Book Value At 31 December 2025 At 31 December 2024 24,726 24,726 234,444 259,170 234.444 259.170 24,726 179,242 203.968 7,888 7,888 187.130 211.856 24,726 47.314 55,202 47,314 55,202 Leasehold property improvements were effected during preceding years to the London headquarters of the company which it occupies under the terms of a lease due to expire in 2032.

19 7. Investments UK Listed Investment Investments Properties General General Funds Funds Total Market Value At 1 January 2025 Revaluation in the year Purchased in the year Redeemed in the year At 31 December 2025 1.482,655 166,698) 485.000 (535,000) 1.365,957 1,150,000 2,632,655 (66,698) 485,000 (535,0001 1,150,000 2.515,957 Historic Cost At 1 January 2025 Purchased in the year Redemption in year At 31 December 2025 1,209,755 485,000 (443,713) 1.251,042 667,881 1,877,636 485,000 {443,713) 667,881 1.918,923 The UK listed investments portfolio is made up of UK fixed interest stocks and equities, all quotedllisted within the UK. Investments which made up over 5% of the value of the portfolio are as follows.. 2025 2024 COIF ethical income units COIF propety fund units 91.51 8.49 92.34 7.66 The investment properties were revalued at estimated open market value by the Directors in 2013. the direclors do not believe that the market value has changed significantly since Ihen. 8. Debtors 2025 2024 Trade debtors Prepayments and accrued income TOL91 21,288 428 21,716 7,296 82,919 90,215 9. Current Liabilities: Amounts Falling Due Within One Year 2025 2024 Accruals Deferred rental income Other Creditors Total 2,280 16,125 25,251 43,656 2,500 10.625 15.939 29,064

20 10. Funds Transfers 01-Jan-25 between funds Expend iture Income Gains I (Losses) 31-Dec-25 Unreslricted Funds: General reseNe Investment reserve Investment revaluation reseNe Propety reseNe Propety revalualion Total unrestricted Restricted Funds Healthcare Chaplaincy Pllson Chaplaincy Education Total restricted funds Total Funds 124,366 1,209,755 272.900 (91,287) 50,000 225,613 (354,679} 41,287 45,300 1,251,042 114,915 (66,698) 667,881 482.119 2,757,021 667,881 482,119 2,561,257 225,613 354,679 66,698 375 (375) 10,000 (10.000) 4.500 {4.500) 14.875 14.875 240,488 369,554 2,757.021 66,698 2,561,257 Unrestricted funds are incoming reSoUr￿S receivable or generated for Ihe objects of the charity without further specified purpose and are available as a general fund. Investments and Property assels are represented as separate funds dislinguishing between cost and revaluations as these funds are not available for day-to-day expendilure. Restricted funds are to be used for specific purposes as laid down by the donor. Expendilure which meets these criteiia is charged lo the fund. together with a fair allocation of costs. During the year a grant from the Melhodisl Church was restricted to the costs of prison chaplaincy. 11. Analysis of Net Assets Between Funds Tangible Fixed Assets Net Current Assets Investments TOL81 Unrestricted Funds General unrestricted funds Restricted Funds Total Funds 47.314 2,515.957 (2,014) 2,561,257 47,314 2,515,957 (2,014) 2,561,257

21 12. Comparative Stalernent of Financial Activities by fund type Unrestricted Restricted Funds Funds 2024 2024 Total Funds 2024 Income and endowments from: Donations and legacies: Member church subscriplions Charitable activities: Grants Other trading activities: Sales Rental income Investments: UK listed inveslments Rental properties Other Other Conference Fees Other 25.405 25,405 21.938 21.938 6,268 74,072 6.268 74,072 46,038 92.560 957 46,038 92,560 957 777 16,716 1,074 1,851 16,716 Total 262,793 23,012 285,805 Expenditure on: Investment management costs: Property management costs Charitable activities Grants payable Other 10.676 10,676 1.800 349.547 1,800 372,559 23,012 Total 362.023 23,012 385,035 Net income l (expenditure) Gains l (losses) on investment assets Net income l (expenditure) Net Movement in Funds (99,230) 38.354 99,230 38,354 (60,876) (60,876) (60,876) (60,876) 13. Related Parties and Control The General Secretary had day io day control ofthe charity- The trustees have overall control of the charity. Previously Eric Southwick Chartered Accountant was appointed to provide the services of Finance Officer to the charity. Eric Soulhwick Chartered Accountant is controlled by E Southwick, a director I trustee of The Free Church Federal Council {Incorporated). Southwick declared his interest in Eric Southwick Chartered Accountant and was absent from discussions and took no part in the decision to appoint Eric Soulhwick Chartered Accountant. The remaining direclors were satisfied Ihal il was in the best interests of The Free Church Federal Council (Incorporated) to appoinl Eric Southwick Chartered Accountant and did so under Ihe authority provided within the company's Articles of Association. The cost of these services in the year was £13,585.