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.. 02036518338
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.