REGISTERED COMPANY NUMBER: 07025797 (England and Wales)

REGISTERED CHARITY NUMBER: 1167000

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BRUNSTAD CHRISTIAN CHURCH HUNTWORTH

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

to

8

Notes to the Financial Statements

9

to

16

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Brunstad Christian Church Huntworth assumed the charitable objectives of its predecessor, BCC Huntworth on 1st April 2017. The charity seeks to demonstrate the Christian faith in action, both locally and globally, through its church activities and missionary outreach. This includes:

-

holding regular services for the worship of God and the Lord Jesus Christ

-

preaching and teachings of the Bible, including through meetings and activities tailored for young people and children

-

conducting missionary activities to promote the Christian faith, including internationally

Public benefit

In accordance with the Charities Act 2011, the advancement of religion remains a charitable purpose, provided it delivers a public benefit. The Trustees have carefully considered the Charity Commission's guidance and affirm that public benefit is evident in the charity's activities. These include:

-

Encouraging individuals to contribute positively to society

-

Promoting respect for local and national authorities

-

Fostering law-abiding, community-minded citizens who have genuine care for their neighbours and both the man-made and natural environment.

The charity places particular emphasis on encouraging young people and children in constructive, healthy and beneficial practical activities. These initiatives are designed to protect them from negative societal influences and to instil values of generosity, service and personal fulfilment.

Since the 2020 pandemic, many of these activities have successfully transitioned to digital platforms. The Trustees recognise the ongoing value of digital tools and intend to continue investing in digital communications to broaden reach and accessibility.

Use of Charity Property

The charity's facilities are regularly used by external organisations, including the NHS, elected officials, community groups and other charities, for communication, training and leisure purposes. Through our subsidiary trading company, Somerset Solutions Ltd (SSL), the cafe and children's playpark welcome hundreds of local visitors each year.

Despite the challenges posed by the pandemic, these activities have not only been sustained but have steadily expanded in the years since, reflecting the charity's resilience and ongoing commitment to community engagement.

Church Attendance

During the year the number of adults and children from the Bridgwater area regularly attending our meetings and constituting our 'congregation' has remained steady at approximately 140. On special occasions (such as weddings or birthday celebrations) visitors can on occasion mean numbers increase to as many as 300.

ACHIEVEMENTS AND PERFORMANCE

Review of activities

2024 was another eventful year, marked by a refresh of our café interior, regular and special meetings, active participation in missionary work and thoughtful decisions regarding how best to use the Charity's resources. As is our custom, we remain actively engaged in voluntary fundraising to meet both current and future needs, especially those of our young people and children. To support this, we work closely with Somerset Solutions Ltd (SSL), a wholly owned subsidiary of Brunstad Christian Church Huntworth. SSL uses our church property to host events such as weddings, birthday celebrations, training events and business seminars. It also creates work opportunities, donated profits and contributes to the upkeep of our church facilities.

The Midas Coffee Lounge, opened to the public in March 2020 under SSL's management, continued to welcome a steady stream of customers throughout 2024. It offers drinks and light refreshments in a welcoming environment.

Our established pattern of meetings resumed in line with pre-pandemic practices, including regular Sunday meetings, weekly youth gatherings (for ages 12 to 36), children's activity groups and Sunday school and regular lunch and evening events for those aged 60 and over. We also continued to broadcast online transmissions from our parent church in Brunstad, Norway. The charity remained resourceful in adapting these activities digitally, and in some cases found that digital tools enhanced the overall experience. We continued to engage in a wide range of activities throughout 2024, including sports, youth camps, seminars and conferences held at our international conference centre in Norway, alongside the ongoing fundraising activities mentioned above. These fundraising initiatives are vital to supporting the church's missionary work, particularly with our young people and children, and contribute directly to our conference centre in Norway. These efforts not only strengthen our local and international community but also ensure that future generations have access to meaningful opportunities for growth, fellowship and faith.

As part of our broader mission, we continued to support the dissemination of Christian teaching online through articles, photographs, film clips and music. BCCH is playing an increasingly active role in this work, which is shared via www.activechristianity.org and http://www.bcc.no.

During the year, the Trustees considered a number of important issues and taken key decisions including:

-

The review and update of BCCH's Terms of Reference, to align with the charity terms, including changing the power to appoint Board members to the AGM, in line with the Articles of Association.

-

A budget of £256k for 2024 to cover the costs of operating Church activities. This was an increase on the previous year.

-

A fundraising campaign to support our youth members attending youth camps at our international conference centre in Norway.

-

We continued to develop and use the Brunstad Christian Church Huntworth SharePoint site for the storage and increased accessibility of key documents. This applies to all meeting agendas, minutes and associated documents, together with any resources used in our children's and youth meetings and other activities.

-

The desirability of joining the Brunstad Christian Church Federation at a near date. This is an international federation established by BCC Norway, and which is likely to have major benefits for our members, including the opportunity to participate in more missionary work, digital outreach and benefit from a more professional approach to governance, compliance and financial management.

FINANCIAL REVIEW

Financial review

Throughout 2024 we continued to see generous support from the church membership and have therefore been able to continue raising funds for the development of the premises and the mission work, including with our own youth and children.

Reserves policy

The Board of Trustees established a policy whereby unallocated reserves held by the Charity should be maintained at an amount sufficient to cover unforeseen shortfalls of income. The board increased the level of this from £30,000 to £50,000 in 2024. In addition, during 2020 we sought to raise a larger reserve fund to help ensure we could mitigate any risks arising from COVID-19, both for ourselves and for our parent church in Norway. We therefore managed to raise £112,000 for this purpose, on which interest is currently accruing. We are maintaining the cash reserve fund in view of the uncertainty which still exists around the economy and rising costs.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Governance

The policies and strategies which govern the Charity's development, rest with the Trustees, who meet and communicate regularly to oversee its activities. The Trustees for 2024 were:

Andrea Hall (Chair)

Stephen Chadwick

Joseph Savage

Colin Hall

Esther Savage

All Trustees attend local church meetings and are active members of Brunstad Christian Church internationally.

Collectively, the Trustees bring practical, commercial and organisational expertise. They take responsibility for key aspects of the Charity's operations, including:

-

Activities for young people and children

-

Safeguarding of children, young people and vulnerable adults

-

Maintenance and development of church property

-

Organisation, management and administration of the charity's activities

-

Oversight of the charity's finances

Recruitment and appointment of new trustees

Trustees are appointed based on their familiarity with the aims and policies of the Charity, and their proven commitment and conduct over several years. Each Trustee has earned the confidence of the congregation through active involvement and service.

To date, Trustees have not required any additional training beyond safeguarding - specifically in the protection of children, young people, and vulnerable adults - an area the charity takes very seriously. Should the need arise to appoint a Trustee who would benefit from training in a particular area, appropriate arrangements would be made to ensure they are well-equipped for the role.

Stephen Chadwick has acted as Board Chairman from 2018 and expressed his wish to step down. Andrea Hall was appointed to the role by the AGM in 2023.

Safeguarding

The Trustees reviewed the risks to which a small charity operating with few employees is exposed. Appropriate procedures were put in place to identify, monitor and review these risks on a regular basis. Specifically, risks relating to vulnerable adults and child protection were closely scrutinised by the Charity. Consequently, we continued to develop and update our safeguarding framework which consists of a comprehensive policy, clear guidelines, procedures and training, as well as commitment to closer liaison with the authorities. All of these measures were designed to reduce both the likelihood and impact of incidents in this area. We developed this safeguarding framework in close collaboration with our 'parent' church, Brunstad Christian Church, Norway.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07025797 (England and Wales)

Registered Charity number

1167000

Registered office

Huntworth Marsh Lane

Huntworth

North Petherton

Somerset

TA6 6LQ

Trustees

S A Chadwick

C M Hall

Mrs A S Hall

J L Savage

Ms E G Savage

Independent Examiner

Sarah Alexander FCCA FCA

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

Approved by order of the board of trustees on 28 October 2025 and signed on its behalf by:

Mrs A S Hall - Trustee

Independent examiner's report to the trustees of Brunstad Christian Church Huntworth ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the 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 Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	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 fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice 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 matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Sarah Alexander FCCA FCA

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

28 October 2025

2024

2023

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

315,604

221,192

Charitable activities

The furtherance of the Christian faith

11,769

24,951

Other trading activities

3

57,268

60,141

Investment income

4

38,738

41,649

Total

423,379

347,933

EXPENDITURE ON

Charitable activities

5

The furtherance of the Christian faith

379,888

342,795

NET INCOME

43,491

5,138

RECONCILIATION OF FUNDS

Total funds brought forward

1,716,342

1,711,204

TOTAL FUNDS CARRIED FORWARD

1,759,833

1,716,342

2024

2023

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Tangible assets

11

975,635

990,575

CURRENT ASSETS

Debtors

12

415,095

750,048

Cash at bank and in hand

476,360

138,468

891,455

888,516

CREDITORS

Amounts falling due within one year

13

(67,728

)

(66,114

)

NET CURRENT ASSETS

823,727

822,402

TOTAL ASSETS LESS CURRENT LIABILITIES

1,799,362

1,812,977

CREDITORS

Amounts falling due after more than one year

14

(39,529

)

(96,635

)

NET ASSETS

1,759,833

1,716,342

FUNDS

16

Unrestricted funds

1,759,833

1,716,342

TOTAL FUNDS

1,759,833

1,716,342

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 28 October 2025 and were signed on its behalf by:

A S Hall - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants payable are taken into account at the earlier of when they are paid or become constructive obligations.

Grants for the support of missionaries are accounted for on the basis of support that relates to the financial year.

Governance costs

Governance costs include the costs of governance arrangements which relate to the general running of the Charity.

Allocation and apportionment of costs

Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% and 10% on cost

Improvements to property

-

2% and 10% on cost

Fixtures and fittings

-

25% on cost

Land included within freehold property is not depreciated.

Fixed assets acquired for use by the charity are capitalised and depreciated over their estimated useful lives unless they cost less then £200 when they are written off in the year of purchase.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Foreign currencies

Assets and liabilities are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

2.	DONATIONS AND LEGACIES

2024

2023

£

£

Gifts

219,756

183,457

Gift aid

59,848

-

Deed of covenant

-

3,985

Utilities contrib from SSL

36,000

33,750

315,604

221,192

3.	OTHER TRADING ACTIVITIES

2024

2023

£

£

Fundraising / trading

57,268

60,141

4.	INVESTMENT INCOME

2024

2023

£

£

Deposit account interest

3,549

2,966

Loan interest received

35,189

38,683

38,738

41,649

5.	CHARITABLE ACTIVITIES COSTS

Grant

funding of

Direct

activities

Support

Costs (see

(see note

costs (see

note 6)

7)

note 8)

Totals

£

£

£

£

The furtherance of the Christian faith

288,622

82,656

8,610

379,888

6.	DIRECT COSTS OF CHARITABLE ACTIVITIES

2024

2023

£

£

Rates and water

6,188

8,376

Insurance

7,276

6,050

Light and heat

63,917

(13,579

)

Literature costs

24,433

31,528

Conferences and training

3,277

62,320

Travel and subsistence

37,040

54,005

Church ministries

32,007

18,041

Convention costs

85,796

67,985

Foreign exchange loss

265

-

Depreciation

20,264

19,087

Interest payable and similar charges

8,159

10,195

288,622

264,008

7.	GRANTS PAYABLE

2024

2023

£

£

The furtherance of the Christian faith

82,656

68,672

The total grants paid to institutions during the year was as follows:

2024

2023

£

£

Mission Support

82,656

68,672

The Church supports missionaries in the UK and internationally. Where a particular missionary has been supported by the church for a number of years, strict compliance with the Charities' Statement of Recommended Practice (SORP) may regard some arrangements as constituting constructive obligations such that future years' support is accounted for in the accounts as a liability. Whilst the support has no final end date in some cases, the Church officers assess missionary funding on an annual basis and are confident that the missionaries would not view their support as an open ended obligation by the Church.

The main feature of the grants made were: Support for worldwide mission work undertaken by associates of Brunstad churches in Europe.

8.	SUPPORT COSTS

Governance

Management

Finance

costs

Totals

£

£

£

£

The furtherance of the Christian faith

1,429

1,361

5,820

8,610

Support costs, included in the above, are as follows:

Management

2024

2023

The

furtherance

of the

Christian

Total

faith

activities

£

£

Software and license fees

1,388

1,702

Professional fees

41

16

1,429

1,718

Finance

2024

2023

The

furtherance

of the

Christian

Total

faith

activities

£

£

Bank charges

1,361

797

Governance costs

2024

2023

The

furtherance

of the

Christian

Total

faith

activities

£

£

Bookkeeping fees

-

2,200

Independent Examiner's fee

5,820

5,400

5,820

7,600

9.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024

2023

£

£

Depreciation - owned assets

20,264

19,087

10.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2024 (2023: £2,574).

11.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

and

property

property

fittings

Totals

£

£

£

£

COST

At 1 January 2024

675,743

459,115

124,665

1,259,523

Additions

-

-

5,324

5,324

At 31 December 2024

675,743

459,115

129,989

1,264,847

DEPRECIATION

At 1 January 2024

115,961

32,966

120,021

268,948

Charge for year

8,637

9,182

2,445

20,264

At 31 December 2024

124,598

42,148

122,466

289,212

NET BOOK VALUE

At 31 December 2024

551,145

416,967

7,523

975,635

At 31 December 2023

559,782

426,149

4,644

990,575

12.

DEBTORS

2024

2023

£

£

Amounts falling due within one year:

Trade debtors

4,046

6,114

Amounts owed by group undertakings

5,283

13,934

9,329

20,048

Amounts falling due after more than one year:

Other debtors

405,766

730,000

Aggregate amounts

415,095

750,048

13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts (see note 15)

50,319

46,684

Trade creditors

8,183

7,648

Other creditors

3,766

6,682

Accruals and deferred income

5,460

5,100

67,728

66,114

14.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans (see note 15)

39,529

96,635

15.

LOANS

An analysis of the maturity of loans is given below:

2024

2023

£

£

Amounts falling due within one year on demand:

Bank loan

50,319

46,684

Amounts falling due in more than five years:

Repayable by instalments:

Bank loan

39,529

96,635

Both the two mortgages and the bank loan are provided by National Westminster Bank, secured on the church freehold premises and repayable over 20 years. The mortgages are provided at a rate of interest of 1.5% and 1.75% above bank base rate and the bank loan is provided at a rate of interest of 2% above bank base rate.

16.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.24

in funds

31.12.24

£

£

£

Unrestricted funds

General fund

1,716,342

43,491

1,759,833

TOTAL FUNDS

1,716,342

43,491

1,759,833

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

423,379

(379,888

)

43,491

TOTAL FUNDS

423,379

(379,888

)

43,491

Comparatives for movement in funds

Net

movement

At

At 1.1.23

in funds

31.12.23

£

£

£

Unrestricted funds

General fund

1,711,204

5,138

1,716,342

TOTAL FUNDS

1,711,204

5,138

1,716,342

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

347,933

(342,795

)

5,138

TOTAL FUNDS

347,933

(342,795

)

5,138

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.1.23

in funds

31.12.24

£

£

£

Unrestricted funds

General fund

1,711,204

48,629

1,759,833

TOTAL FUNDS

1,711,204

48,629

1,759,833

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

771,312

(722,683

)

48,629

TOTAL FUNDS

771,312

(722,683

)

48,629