REGISTEIiED IN ENGLAND REGISTERED CHARLTY NO 801686 BRECKLAND CHRISTIAN FELLOWSHIP ANNUAL REPORT AND FtNANCLAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Clenshaw Minns Liniited Chartered Ac¢ountallts
BRECIILAND CHRISTIAN FELLOWSHIP INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025 TTUStees Jolm Ci'ittenden Michael Powell Paul Raiiderson Binnie Poponne (Cliaii'man) Charity number 801686 PrAncipal office Oasis Centre Cley Road Swaflhan] Norfolk PE37 7NP Aecountants Clensliaw Minns Chai'tei'ed Accountants Noi'folk IIouse 24 Mai'ket Place gwafthain Noi'folk PE37 7QH Bankers HSBC Bai 18 London Stieet Noiwich NR2 ILG
BRECICLAND CHRISTIAN FELLOWSHIP CONTENTS Page TSlee$, annual I'eport Independent exEllnineL s iepoi* Stalemellt of financial activities Balance sheet Notes to the fanCIal statemellts 7-11
BRECKLAND CHRISTIAN FELLOWSHIP TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 OBJECTIVES AND ACTIVITIES Aims & Objective$ Tlie advanceinent of the Christian faitb foi. tbe benefit of the public. This in¢ludcs. but not exclusively, pi'eacliing, teaching and education. to pmvide care and 8UPPOrt to those facing need, hardsliip, oi. distress. Main activlties for achfievlng objectives Pioviding a placc of worship and oppoi'lunities for spiritual gi'owth. Engaging in cominunity outrlI] and cliarttable activities. Suppoi'ling members t.Oug1) pagtoi'al cai'¢ and cducalion. ACHIEVEMENTS AND PEI RFORMANCE Review of activities New Da Youth Lvcnl TliaTdis to the gen¢2osity of BCF mcmbers and the fiindraising effoi'ls of oui. youth, sevei'al young people attended the New Day Yuutli Event al Norwich Sliowground. Tlicy connetted with otlier youth gLX)ups alld look forward to attending again in 2025. e Sunda A monthly s¢i'vice opel) to people of all ages and baekgrouiids. Refreshments are provided, allowing attendee8 to form friendships and access support. Hoine Fellowslii Grou Tliese have been Nnning successfiilly throughoiit the year in Swaffljam and suri'ounding villages. Additionally, our church lias continiied to knold regulai. seivices, Bible study groups, and coin(nunity engagem11 progi'aiTllnes.
BRECI(LAND CHRISTIAN FELLOWSHIP TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 FINANCIAL REVIEW Resorves policy A certain amount of woi'king capital is kept in the current account for iiieeting i'egulai. financial coinmitments. Tliis policy re181es only to the deposit account. The Trustees of Bi'eckland Clii'istian Fellowsliip have detei'mined that.. resei'ves are r¢quii'ed both to smootli out fluctuations in income and expenditure, and to maintain an ability to respond lo urgent needs. they WEII seek to maintain the i'eseives held in deposit accounts a¢ a range of betweeii IOO/o and 200 /0 of aJ)nual income. The lowei. figui'e is, they ¢on8ider, tbc least possible con8lStent with a cotktÉttued ability to meet iegular con]milJnellts. The hiEliei fIg.¢ allows for sigillficanl capital expenditiu'e and illereased spendiiig on staffing, Ininisii'y, and mission. in additioii, ti)c higli¢r figui'e of 2000/0 has becii cslablislied to allow TThtee8 to consider the purchasc of a buildillg tor the fellowship. day lo day decisions iegardittg transfer of funds to attd from the ciin'ent account into the deposit accoullt are delegated to the TIEasuier. this policy will be reviewed aniiually. STRUCTURE, COVEI RNANCE AND MANAGEMENT Constitutioll The Fellowship is an unincoiyoratcd i'cgistcicd ch&'Lty. nurnb. 801686 and is constitutcd under thc Cliarily Commission Scheme and a Tivst Deed. The tiustees al'e appointed oi. i'eappointed annillY at the Annu&l Genei'al Meeting. PLANS foR THE fi Lrrul Future developments The ChaLity plans to continue tts a¢tivtties for the fore8eeable tl'e.
BRECKLAND CHRISTIAN FELLOWSHIP TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 DECLARATIOIY Tlie Ti'ustee8 declai'e that they have appr'oved Ilie above Intees, i'epoil. Signcd on behalf of thc charity's trnstees.. Signatui'e(s) Full n8ine(s) u knf2AK)*SD Position (e.g. Secretaiy, Cliarr, etc) I P4Y) AJ Date
BRECKLAND CHRISTIAN FELLOWSHIP INDEPENDENT EXAMtNER'S REPORT TO THE TRUSTBES FOR THE YEAR ENDED 31 DECEMBER 2025 l i'cpoi'l to the charity trustces on iny exai))ii)ation of the accounts of the ¢hai'ity for the yeai. ended 31 Decemb 2025 which al'e sct out on pages 5 to I l. Responsibilities and bAsis of report As the Chity'S ttwstees you are responsible foi. tlie p1ep.&tL0lI of the account8 Lil accordance with the rcqiiirements of the Charities Act 2011 ('the Act,). l report in respect of my exafniiialion of the charity's accounts cairied out undei. section 145 of t]ie Act and caiiying out my cxamination I have followed all the applicable Dii'ections give by the ch'Ity Coininission undei. scction 145(5){b) of the Act. Indepeiident examinei s statement I have completed iny exainination. I confinn that no mateiial matter8 have come to my attention in conneclkoll witli the examination giving mc cause to believe that in any material irspect.. a¢¢ounting i'ecords wei'e not kept in iespect of the chai'ity as Yequii'ed by section 130 of the 2. the aLLounls do not accord witli those I'ccoids; oi the aec(iunts do not eomply witli th¢ uppli¢able reqiiii'einents concerniiig the forn and content of accounts set out the Chat'i¢i¢8 (Aeeounts and Rcporls) Regulations 2008 other thali ally requii'ement that the accounts give a 'triie and fair view, which is not a matter considelcd as pait of an indepeiident exainination. I have no Concerns aiid l]ave come across no oihcr matl¢i's in connection witli tlie examination to which attetttion should be di'awn in this report iii order to enable a pi'oper undfflEtanding of the accounts to be reached. Gaviii Minns Cliaitei'ed Accountallt Clensliaw Minns Limited CharLei'ed Accoimtallts Noi'folk House 24 M81'ket Place Swaffliam PE37 7QH
BRECKLAND CHIUSTIAN FELLOWSHIP STATEMENT OF FINANCIAL ACTTVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Tot21 funds 2025 Total funds 2024 Unrestrieted funds Notes Incoming re50urees Iiicome and endowments from: DotLations and gifts Chai'ilable activities 73,549 73,549 81,010 Total illcoming resoui'ces 73,549 73,549 81,010 ResouL'ees expended Raising funds Othcr cost8 70,495 1,870 70,495 1,870 65.948 1,819 Total i'esources expended 72,365 72,365 67,767 Net incomel(expenditure) 1,184 1,184 13,243 Net movemeiit in funds 1,184 1,184 13,243 Total funds bi'ought foiward 106,022 106,022 92,779 Total funds rA.1cd foi'ward 107,206 107,206 106,022 Statement of Tot*I Recognlsed Gxitts Trr Losses Tlie Charity had no recognised gains oi. IeS othei. tiian the above income for tlie financial year ended 31 Deeembei. 2025.
BRECKLAND CHRISTIAN FBLLOWSHIP BALANCE SHEET AS AT 31 DECEMBFR 2025 Total funds 2025 Total funds 2024 Unrestricted fullds Notes Fixed assets Tangible as8els 3.230 3,230 3,707 Cui'rciit assets Cash at bank and in hand 104,550 104,550 102,862 I04,550 IIH,550 102,862 Creditors., Amounts falling due within oiie year io 574 574 547 Net cui'rent assets 104,550 104,550 102,862 Total assets less currellt liabilitie5 107,206 107,206 106,022 Total net Assets 107,206 107,206 106,022 Total chai'ity funds Unrestl'lLled fui)ds 107,206 107.206 106,022 107,206 107,206 106,022 The fLnancial statements were appyoved by the Tiustees on and are signed on its behalf by.. Trustee . P Randei'soi) T)'u$tee . J M Powell The notes on pages 7 to I I foim pt of these financial statenients.
BRECKLAND CHRISTIAN FELLOWSHIP NOTES TO THE FTNANCIAL STATEfvtF.NTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies 1.1 Basis of pi'eparatioii of finaileial statements The f&nancial st8temenls liave been prcpai'ed undei. the liistorical cost convention with iteins IEcogniscd at cost or ti'ansaction value unless otheiwise stated in the relevant notc(s) to these accounts. The aceounts have been pi'epai'ed in ac¢oi'(tallce with the Stalemellt of Re¢oinmended Pi'actice.. Accounting and Repoitiiig by Charities prepai'ing theii. accounts in accordance willi the Financial Repoi'ling Siaudai'd appliL&blc in the UK and Republic of li'eland (FRS 102) issued on the 16 July 2014 and witEi the Charites Act 2011. 1.2 Accounting policies The accounts pi'esent a ttue and fail. view and the accounting policies adopted al'e those outliiied Én iiote I l. l). 1.3 Fund accountlng GelleTal fvnd8 ai'e um'estricted fvnds which &'e availablc for us¢ at the discretion of the Trustees in fiirthei'ance of tlie general objectives of thc cliai'ity and wliicli have not been deS1ted for otEier purposes. Designated funds compi'ise unrcslricled funds tlial have been set aside by the Trustees foi. paiticulai. puipo8¢8. The aim and use of each designated fund is 8et out in tlie notss ¢0 the financial statements. InveS1n)lI incoine, gains and losses ai'¢ allocated to tlie appropiiate fund. 1.4 Incoming resoui'ces All incoming i'esources al'e included in the Siateinent of Financial Activities when the charity is legally entitled to the income aLd tlie amounl can be quantificd with I'easonable aceuL'acy. Gifts in kiiid donated foi. di8ttibution 'e includcd al valuation and recognised as income when they are distiibuted to the pi'oje¢ts. Gifts donatcd foi resale at'e included as &n¢ome when they al'e sold. Donated f80ilities al'c included at tlie valiie to the chai'ity wheiE tliis can be qiiantified and a third paity is beai'iiig the ¢ost. No ainoiints are included in thc finaiicial stalemellts foi. sei'vices donated by voliinte¢i%. Donated serviccs oi. facilities, whi¢li coinprise donatcd seivices, iiicluded in incoine at a valuation which És an estimate of tlie financial cost boi'ne by the donoi. whei'e sucli a cost is quantifiable and Ineasui'able. No income is i'ecognised Wh'e thei'e is no financial cost boLIIC by a thii'd paty. tncome Tax i'e¢ovciMble in i-elation lo donations T¢¢eivcd undei. Gift Aid or Deeds of Covenant is i'ecognised at tl)c time of tlie donation.
BRECI(LAND CI]RISTIAN FELLOWSHIP NOTES TO THE FINANCIAL ST ATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Incoiiic Tax recoverable in i'elalion to investmellt ineome is kecogtiiscd at tlie timc the investtllcnt in¢ome is i'cceivable. 1.5 Re$oui'ees expended All expenditurc is aCcound for on all acciuals basis and has been includedulldei. expense categoLies that aggiegRte all ¢08ts for allocation to activities. Where costs cannot be directly atti'ibuted to pai'ÉiculaT acLivities they liave beeii allocalcd on a basis cohsistenl with the use of the iesoiii'ces, Fundraising costs 'c those incrn'red in seeking voliintary contiibiitions and do not iii¢lude the costs of disseminating infoiination iii 8UPPnrt of the charitable activities. Support costs al'e th08e costs incurred dii'e¢ily An suppoit of expenditure on the objects of dic ch.1ty and include project n)anageincrJt caiiied out al headquaiters. Manageinent and administration costs al'e those inLurred in COllne¢tion witli administration of the charity and compliancc with constitutional and stakntoiy requii'ements. 1.6 Taiigible fixed assets And depreci&tio Tangible fixed a88eLq are slated at cost les's depreciatton. Depreciatkon is provided &t iatcs calculated to wi'ite off Ilie cost of fixed asscts, le88 theii. &8timaled i'esidual valiie, ovei. Iheir exp¢cted useful lives, on the following bascs.. Fixtw'es & equipment- 25,/0 reducing balancc CompLltei' eqiiipinent_ 250/0 I'educing balance Income And eiidowments Unrestricted Uiiregtrieted Fiinds "u))ds 2025 2024 Donations Chai'ity tixding income 73,549 81,010 Net in¢ome 73,549 81,010
BRECKLAND CHRISTIAN FELLOWSHIP NOTF.S TO THE FINANCIAL ST ATEMENTS FOR THE YEAR EIIDED 31 DECEMBER 2025 Charitable Ei xpenditure 2025 2024 Dii'ect Cost5 Minisliy Fees & Gifts Gt'oup PrI]aseS Suppoitive Gifts 15,600 3,099 6,511 15,900 1,281 4,423 25.210 21,604 Support Costs EquipAnent and Mainlenance Utilities aiid Insurances Stationery and Admiiiistration Fccb and Siibscriptiong 2,249 15,103 2,146 25,787 1,477 16,016 2,684 24,167 45,285 44,344 70,495 65,948 Other costs 2025 2024 Ac¢ountancy Depieciation [sS on disposal 793 1,077 584 1,235 1,870 1,819 Analysis of resources expeiided by expeiiditure type 2025 2024 Christian and Mission work Othei. 70,495 1,870 65,948 1,819 72,365 67,767
BRECI(LAND CHRISTIAN FELLOWSHIP NOTES TO TI4E FtNANCTAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 6. lalySiS of rwoui'ces expended by xetivlties Dlrect Costs Support costs 2025 2025 Total 2025 Cluistian and Mission work 25,210 45,285 70,495 7. TransAetlolls wlth trustees and i'elated p#itles Tlie oi'igiThal Tiijst docutnent for the chai'ity has been updated by a supplemental deed to allow the payment of more than one Minister to receive i'emunei'ation and still be 8 Tii]stcc. In this Yespect Ministerial fees al'e paid to Paul RandSOll and Mary Randerson tolalling.. 2025 2024 Mittistei'ial fees sec1.etY / PA fee8 15,600 2,912 15,900 3,024 18,512 18,924 8. Tgngible fixed aysets riixturcs and equipment Total Valuatioii At 01 Janu&y 2025 Additions Disposals 42,784 600 42,784 600 At 31 De¢embcL 2025 43,384 43,384 Depreciation At 01 Janiiaiy 2025 Dcprcciation elsminated on disposal Chai'ge for the year 39,078 39,078 1,077 1,077 At 31 Decembei. 2025 40,155 40,155 Net book vAlue t 31 DcLeinbei' 2025 3,230 3230 At 31 Dccembei. 2024 3,707 3,707 io
BRECIILAND CIIRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 9. Cash at ban1< and in hand 2025 2024 Cuiient account 104,550 102,862 104,550 102,862 10. Ci'editors: %mounts falling due withln one year 2025 2024 Accrnals and dcferi'ed income 574 547 574 547 11. Charity funds 2025 2024 Opening funds Net movcment in funds for the peiiod 106,022 1,184 92,779 13,243 Closing funds 107.206 106,022 Closiiig funds sliown above arc held on ttust and in aceoi'dance with the L'esttictions contained in tlie Chai'ity's Memoranduin of Association. 12. A)Jalysis of net Assets between funds Unrestricted 2025 Unrestricted 2024 T&ngibl¢ Fixed Assets Current assets Cieditoi's due within one year 3,230 104,550 (574) 3,707 102,862 (547) 107.206 06,022