The Trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Church's Memorandum and Articles of Association, the Companies Act 2006 and "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)".
The Church's objects are:
1. To advance the christian faith by such means as the church shall determine from time to time.
2. To relieve persons who are in conditions of need, hardship, or distress.
3. To educate and assist young persons through their leisure time activities so as to develop physical, mental and spiritual capacity.
4. To advance christian religious education and training and education in family life and relationships.
The Church carries out a number of activities to fulfill its objectives. These include:
(a) Different activities to encourage and develop membership of the Church e.g. a lively style of worship, continued pastoral support to church members, e.g. new membership evenings, meals together and the introduction of a specialist Bible teacher to engage the church members in a more meaningful way.
(b) Interact with the local community, mainly through the children's Sunday Invaders Club, the quiz nights and trips to which members are free to invite family and friends
(c) Special services with invited speakers within Assemblies of God organisation.
(d) Continued representation at regional and national Assemblies of God events.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Church should undertake.
The church continues to be a vibrant Pentecostal representation of the Christian faith in the community with its principal goal of worshiping God, fashioning a place and preparing our parishioners for spiritual growth and maturity while making Jesus Christ known and exemplifying his word in the community.
The church continues to maintain and develop a close relationship with Assemblies of God UK as one of its primary objective in bringing the very dynamic Pentecostal experience to the town.
Community Interaction
A church service takes place Sundays am and Wednesdays pm, also a program for kid and young people continues to inform and inspire the children. The church continues to maintain links with other local churches mainly through Churches Together in Bexhill.
Engaging with the wider community through weekly food clothes, bakery, toiletries, baby clothes, fruit & vegetables giveaways organized by the church to help the less fortunately in our community, a basket ball training program for young people, door to door interaction, street evangelism, leaflet drops, to forge friendship and to familiarize the wider public with the church, Movie Nights, social evening etc.
Church Activities
Different activities to improve membership of the church e.g. a modern lively style of worship, inspirational Bible teachings to inspire the church in a more meaningful way continued pastoral care and support to church members.
Special services with invited speakers, Christian calendar events services and celebration, continued representation at regional and national Assemblies of God events.
Church membership
The church attendance has fluctuated over the year. Our Sunday morning services and midweek Bible Studies are held in the church building though we still make the Sunday Services available via zoom as some people engaged through this platform. The church membership has held stable for the year with the exceptions of a few people leaving; overall, we gained a few more than we lost. This is a direct result of new people moving into the area and the church is more known in the community.
Upkeep of Church Building facilities
We continue to spend on the maintenance and preservation of the building ensuring that it remains comfortable, secure, and welcoming to all.
Interior and exterior walls paint refreshed. The premises kept clean and tidy, new interior and exterior display posters installed and maintained. Resurfacing of the paved area around the church is still in need of repair, it remains our intention to get it repaved, regrettably we were not able to get this done as we had intended but hope to do it as soon as the funds become available.
Employed Staff
Pastor Dale Barrett a full accredited minister with (AOG) Assemblies of God UK continues to lead the church on a salary.
Monies have been used to provide a measure of support and subsidy to enable and motivate church members and make material provision to promote and enable considered activities to take place.
Accountancy and Payroll services, filing and registered office fees.
Publicizing of church activities, website upkeep and printed materials.
Salary for employed minister.
Payments to visiting speakers for varied church activities.
Sponsorship of child, money for Missionary work abroad and Ukraine Appeal
Utilities – electricity, water, gas, phone, internet, zoom etc.
Insurance and Copy Right charges
Membership and subscription to Assemblies of God, CTIB, Evangelical Alliance, UK Umbrella Services etc.
Materials and supplies for kids program, church office, and catering etc.
Church fellowship meals /get together subsidies.
There was a surplus on unrestricted funds for the year of £2,489 (2024: surplus of £2,765) leaving unrestricted reserves of £131,908 (2024: £129,419) carried forward at the year ended 31 March 2025.
Reserves policy
It is the policy of the Church that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure of say £15,000. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Church's current activities while consideration is given to ways in which additional funds may be raised.
Risk factors
The Trustees has assessed the major risks to which the Church is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The Church is a company limited by guarantee, registration number 04009248 registered with the Charity Commission in England and Wales, registration number 1083020.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
None of the Trustees have any beneficial interest in the company. Each member has a liability of £10 in the event of a winding up.
Additional trustees are appointed by the majority vote of the existing trustees. Suitable training is provided.
The Trustees report was approved by the Board of Trustees.
The Trustees, who are also the directors of Bexhill Community Church for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Church and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Church will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Church and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the Trustees on my examination of the financial statements of Bexhill Community Church (the Church) for the year ended 31 March 2025.
Having satisfied myself that the financial statements of the Church are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Church’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
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 Church as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Bexhill Community Church is a private company limited by guarantee incorporated in England and Wales. The registered office is Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF.
The financial statements have been prepared in accordance with the Church's Memorandum and Articles of Association, the Companies Act 2006 and "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)". The Church is a Public Benefit Entity as defined by FRS 102.
The Church has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the Church. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Church has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the Church has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Expenditure is recognised in the period in which it is incurred and allocated to the particular cost centre to which it relates. Expenditure includes irrecoverable VAT.
Property, Fixtures and Equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives.
As the building is maintained to a fair standard, it is considered the residual value is above the cost so the original building purchased is not depreciated. Improvements to the building are however depreciated at 10% on a straight line basis.
The depreciation rates are as follows:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the Church reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The Church has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Church's balance sheet when the Church becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the Church’s contractual obligations expire or are discharged or cancelled.
The income of the Church is used solely for charitable activities and the Trustees consider it not to be subject to corporation tax.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Church is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the Church’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Repairs and maintenance
Subscriptions and resources
Speakers and outreach
Audio, visual and IT
None of the Trustees received any remuneration or benefits from the Church during the year.
The total aggregate donations without conditions received from the Trustees and related parties during the year amounted to £4,140 (2024: £9,702).
Mr D Barrett, husband of the trustee Mrs J Barrett, continued in his role as Pastor and received a salary of £21,000 (2024: £21,000). The Church also made contributions into a defined contribution scheme during the year amounting to £630 (2024: £630).
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The Church operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Church in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Ukraine Fund
The Ukraine Fund represents an appeal for monies to be passed on to the registered charity Assemblies of God and assist with their work supporting those affected by the war in Ukraine.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
Other than the salary paid to the Pastor (see note 8) there was a total of £62 (2024: £354) paid to trustees for reimbursement of zoom licenses and church supplies.