Charity registration number 1125792 (England and Wales)
Company registration number 06645774
BIBLE BY THE BEACH
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
BIBLE BY THE BEACH
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Rev D J Bourne
Rev D Fenton
Rev M Lucas
Rev Dr S Vibert
Ms C D Brindley
Ms M A Drew
Rev J Lowries
(Appointed 20 November 2024)
Mrs R J Bradshaw
(Appointed 6 November 2025)
Charity number (England and Wales)
1125792
Company number
06645774
Principal address
4 Sheraton Close
Eastbourne
East Sussex
BN21 4HQ
Registered office
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
Independent examiner
John Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
BIBLE BY THE BEACH
CONTENTS
Page
Trustees' report
1 - 4
Statement of Trustees' responsibilities
5
Independent examiner's report
6
Statement of financial activities
7
Statement of financial position
8
Notes to the financial statements
9 - 17
BIBLE BY THE BEACH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 JULY 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 July 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 charity'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)".

Objectives and activities

Vision

Bible By The Beach exists to encourage and equip followers of Jesus to live wholeheartedly for Him in all stages of life.

Mission

We strive to achieve this through high quality Christian Conferences where those who come have the opportunity to dive into the Bible through main meetings and seminars, and to be encouraged through meeting others too. Whilst our primary focus is on the South East of England, our heart is for these conferences to be a blessing more widely.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Direct Frontline Ministry & Impact

In 2025, Bible By The Beach welcomed around 1,400 delegates (of which about 430 were children & young people) in addition to about 200 team members comprising of staff and volunteers, to its annual conference focussed on the theme of “In All Things, God at Work”, looking into the impact that God’s sovereignty has on the lives of his people. The conference had numerous elements that contributed towards achieving the organisation’s overall Vision. This included main meetings with everyone gathered together to hear from keynote speakers and to engage in contemporary sung worship, as well as a seminar programme that allowed conference delegates to explore the different facets of what it means for God to be at work in their particular contexts.

In addition to this, we were delighted to welcome more exhibitors than ever before to our exhibition centre, giving our partner organisations the opportunity to showcase what God is doing through their organisations.

One particular highlight was that of the children and youth work, which has never been larger. Tickets sold out for almost all the children and youth age groups for the first time in the organisation’s history. Whilst numbers are not inherently the measure of spiritual fruit, it does nonetheless point towards the increasing impact that this ministry is having on young people and their families.

Direction & Strategy

In the year ending July 2025, Bible By The Beach has updated its vision and mission statements, and along with it, giving the organisation greater clarity in its existing strategy. This has also allowed for a better and clearer distribution of labour between the trustee directors and the staff team through the review and tightening up of its governance structures.

BIBLE BY THE BEACH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 2 -

Engagement

Bible By The Beach have implemented a new Engagement Strategy with the aim to diversify its target audience. The key developments have been twofold; firstly to engage much more meaningfully and significantly through online channels and in particular social media, and secondly to engage with church networks and parachurch networks rather than just individual churches with whom Bible By The Beach have had historical links.

There has also been an intentional effort to engage more meaningfully with our volunteer teams, i.e. those who already understand and support the ministry through their time and efforts. Whilst our historical focus on engagement and support has been through our “Friends” network, (and going forward this will still be the case), we have been adding a greater depth of investment into our volunteer teams too. Our hope is not just for the short-term impact and benefit of Bible By The Beach, but that individuals on these various teams will be able to apply the skills they have developed through their partnership with Bible By The Beach in wherever sphere of life they find themselves in the future to bless many other Christian ministries too.

Our “Friends” nonetheless remain the bedrock of support for the ministry, who through their prayers and support (both financial and non-financial), enable this ministry to continue and to be a blessing to many others.

Operations

Behind the scenes, Bible By The Beach have been upgrading many of its systems to bring them in line with modern best practice, which have streamlined many business processes and made them more straightforward, professional, and automated.

Bible By The Beach has also implemented a number of policies to bring the organisation in line with modern best practi c e. In particular, a separate Finance and Reserves Policy is now in force, which allows the trustees’ to better manage the charity’s financial affairs.

Bible By The Beach have also updated its staff structure to include two new roles: an Executive Director to work with the Board of Trustees to develop and implement the organisational strategy as well as to oversee the day-to-day management of the organisation, and an Engagement & Communications Coordinator to oversee all operational areas relating to public engagement and fundraising.

Financial review

Total income during the year was £199,307 (2024: £167,385) of which £6,000 (2024: £3,500) was restricted. Total expenditure during the year was £215,867 (2024: £169,986) of which £9,500 (2024: £-) was restricted.

Total funds at 31 July 2025 amounted to £37,380 (2024: £53,940).

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to three month's expenditure (as per the prior year's final accounts) calculated in the current year to be around £42,000. 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 charity's current activities while consideration is given to ways in which additional funds may be raised.

Reserves remained within the target range throughout most of the year, however at the balance sheet date they were below the desired level. Reserves tend to be lowest in the summer due to the majority of expenditure being concentrated around the time of the conference in May. Total unrestricted funds at 31 July 2025 amounted to £37,380 (2024: £50,440)

BIBLE BY THE BEACH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 3 -

Risk management

The Board of Trustees is ultimately responsible for managing risk. The trustees regularly review the Risk Register which shows which risks pose a threat to the ministry, and are committed to implementing systems and processes to suitably mitigate such risks, in accordance with the Board’s risk appetite.

The top risks identified by the Board of Trustees are:

- Finance: Whilst God has shown his faithfulness and provision, the rising costs associated with running the ministry are not easily dismissed. A number of cost-cutting measures have already been implemented and this will likely continue into 2026, but with it, a concerted effort to identify new income streams too. It is anticipated that strategic partnerships with other organisations will not only multiply the effects of our respective ministries, but will also create financial savings for the organisations (including Bible By The Beach) involved in any such partnerships.

- Governance: Bible By The Beach has been improving its governance structures in the last year, but there is further clarity to be had and additional work needed to ensure that the organisation can robustly test out these new structures and improve them further for the future. In addition to this, recruitment of trustees to fill the skills gap remains a challenge, and additional effort will be put in place to diversify the range of skills, experience, and voices on the Board of Trustees.

- Safeguarding: by God’s grace, there have been no safeguarding incidents at Bible By The Beach events in the past. However, as the organisation looks to develop its children and youth work in the future, this will likely create additional possibilities for safeguarding risk to be introduced into the organisation. Such risks will be carefully considered in collaboration with our outsourced Safeguarding support company to ensure compliance with modern best practi c e at all times.

Bible By The Beach systems and processes are designed to inform on and manage risk well. Whilst the Board of Trustees corporately own the risks, the executive staff are responsible for the culture of embedding risk management processes across the organisation and its effective implementation in the day-to-day management of the organisation.

The Risk Register is reviewed at every Board meeting. The Board of Trustees remain satisfied that the current approach to risk mitigation is sufficient for the ongoing management of the charity.

Priorities for 2026

Going forward into 2026, Bible By The Beach will be running its annual conference with the theme of “Commending Christ in a Changing World”. In many ways, the format may perhaps look similar to previous years, but the approach will have particular strategic priorities that the organisation is keen to develop.

Firstly, strategic partnerships with other organisations and ministries will be key. Collaboration with other organisations with common interests is a tried and tested approach that multiplies the impact of any two constituent organisations, and the intention is to engage meaningfully with others to catalyse both the ministry of and engagement with Bible By The Beach, as well as for our partners too. Historically at Bible By The Beach, this has taken the form of partnerships in children’s work, in our exhibiting partners, and in the bookstall. But going forward, Bible By The Beach will be exploring further what collaboration with others in the main seminar programme could look like too.

Secondly, investment in the future development of children and youth ministries will be key. With 2025 tickets for children and youth sold out, Bible By The Beach will need to consider the best way to allow this ministry to grow and flourish. This includes engaging with ministry partners in this area and developing a strategy that allows more of our young people to bring their friends and bless many others their age. Within this will be further thinking into discipleship pathways as well as exploring further what whole-life / whole-family ministry looks like.

Beyond the realms of the conference alone, Bible By The Beach will also be thinking about its Values and Culture, after recognising the importance of not just what we say and do, but the manner and tone in which we do what we do. We believe that creating a spiritually healthy culture is just as important as our operational delivery.

BIBLE BY THE BEACH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
Structure, governance and management

Bible by the Beach is a registered charity (charity number 1125792) and operates under a Statement of Faith. The charity is a company limited by guarantee. The charity is managed by a Board of Trustees supported by a team of staff and volunteers.

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:

Rev D J Bourne
Rev D Fenton
Rev M Lucas
Rev Dr S Vibert
Ms C D Brindley
Ms M A Drew
Mr P Staley
(Resigned 3 September 2025)
Rev J Lowries
(Appointed 20 November 2024)
Mrs R J Bradshaw
(Appointed 6 November 2025)

New trustees with suitable gifts and experience are appointed by the existing trustees. Appropriate induction and training procedures are followed.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.

The Trustees' r eport was approved by the Board of Trustees.

Rev D J Bourne
Trustee
Dated: 1 December 2025
BIBLE BY THE BEACH
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 JULY 2025
- 5 -

The trustees, who are also the directors of Bible by the Beach 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 charity 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 charity 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 charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BIBLE BY THE BEACH
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BIBLE BY THE BEACH
- 6 -

I report to the trustees on my examination of the financial statements of Bible by the Beach (the charity) for the year ended 31 July 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity 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 charity’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.

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:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

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

4

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.

John Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
1 December 2025
BIBLE BY THE BEACH
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
53,773
6,000
59,773
50,344
3,500
53,844
Charitable activities
4
133,706
-
133,706
110,391
-
110,391
Other trading activities
5
5,828
-
5,828
3,150
-
3,150
Total income
193,307
6,000
199,307
163,885
3,500
167,385
Expenditure on:
Raising funds
6
6,105
-
6,105
4,891
-
4,891
Charitable activities
7
200,262
9,500
209,762
165,095
-
165,095
Total expenditure
206,367
9,500
215,867
169,986
-
169,986
Net expenditure and movement in funds
(13,060)
(3,500)
(16,560)
(6,101)
3,500
(2,601)
Reconciliation of funds:
Fund balances at 1 August 2024
50,440
3,500
53,940
56,541
-
56,541
Fund balances at 31 July 2025
37,380
-
37,380
50,440
3,500
53,940

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

BIBLE BY THE BEACH
STATEMENT OF FINANCIAL POSITION
AS AT
31 JULY 2025
31 July 2025
- 8 -
2025
2024
Notes
£
£
£
£
Current assets
Trade and other receivables
15
3,794
4,378
Cash at bank and in hand
35,673
51,127
39,467
55,505
Current liabilities
16
(2,087)
(1,565)
Net current assets
37,380
53,940
The funds of the charity
Restricted income funds
18
-
3,500
Unrestricted funds
19
37,380
50,440
37,380
53,940

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 July 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 19 November 2025
Rev D J Bourne
Trustee
Company registration number 06645774 (England and Wales)
BIBLE BY THE BEACH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 9 -
1
Accounting policies
Company information

Bible by the Beach 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.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity'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 charity is a Public Benefit Entity as defined by FRS 102.

The charity 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 charity. Monetary a mounts 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.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity 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.

1.3
Charitable funds

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.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity 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.

Conference fees are recognised as charged for the annual Bible Conference event with sales of ancillary items recognised as received during the event.

1.5
Expenditure

Expenditure is recognised on an accruals basis when the liability is incurred.

Charitable expenditure comprises those costs incurred by the charity in pursuit of its charitable objectives.

BIBLE BY THE BEACH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 10 -

Both Support and Governance costs are recharged to the main activity and form part of charitable expenditure with a separate analysis being provided in the notes. Governance costs include those costs associated with meeting the statutory requirements of the charity and include independent examination fees and costs linked to the strategic management of the charity.

All costs include non-recoverable VAT.

1.6
Property, plant and equipment

Property, plant 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 on the following bas i s:

Fixtures and fittings
25% on a straight line basis (fully depreciated)

Only items in excess of £500 are capitalised to the statement of financial position.

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 net income/(expenditure) for the year.

1.7
Cash and cash equivalents

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.

1.8
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity 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

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.

BIBLE BY THE BEACH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 11 -
Basic financial liabilities

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 p aymen ts 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9
Employee benefits

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 charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the charity’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.

BIBLE BY THE BEACH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 12 -
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
53,773
-
53,773
50,344
-
50,344
Grants
-
6,000
6,000
-
3,500
3,500
53,773
6,000
59,773
50,344
3,500
53,844
Donations and gifts
Donations and gifts
45,428
-
45,428
42,421
-
42,421
Gift aid refunds
8,345
-
8,345
7,923
-
7,923
53,773
-
53,773
50,344
-
50,344
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Charitable activities
Conference fees
128,981
103,161
Books and media sales
4,725
7,230
133,706
110,391
5
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Exhibitor's fees
5,828
3,150
BIBLE BY THE BEACH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 13 -
6
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising and publicity
Advertising and promotional material
6,105
4,891
7
Expenditure on charitable activities
Charitable activities
Charitable activities
2025
2024
£
£
Direct costs
Staff costs
36,109
17,768
Venue hire
63,721
49,827
Technical team fees, equipment hire and expenses
52,358
46,888
Speakers expenses and gifts
8,525
8,909
Musicians fees and expenses
5,569
8,603
Staff and volunteer expenses
4,398
3,515
Youth work
10,164
6,121
Catering
1,230
2,405
License fees
738
467
182,812
144,503
Grant funding of activities (see note 8)
6,483
-
Share of support and governance costs (see note 9)
Support
18,495
18,972
Governance
1,972
1,620
209,762
165,095
Analysis by fund
Unrestricted funds
200,262
165,095
Restricted funds
9,500
-
209,762
165,095
BIBLE BY THE BEACH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 14 -
8
Grants payable
2025
2024
£
£
Grants to institutions:
Our Legacy (Ukraine)
6,483
-
9
Support costs allocated to activities
2025
2024
£
£
Staff costs
12,844
15,209
Insurance
2,353
2,102
Print, postage and stationary
1,214
916
Website development
1,910
640
Telephone and mobile
26
27
Miscellaneous
148
78
Governance costs
1,972
1,620
20,467
20,592
Analysed between:
Charitable activities
20,467
20,592
2025
2024
Governance costs comprise:
£
£
Independent examination fees
690
840
Accountancy
1,110
720
Legal and professional
172
60
1,972
1,620

The independent examiner was paid £690 for the independent examination (202 4: £840) and £1,110 for accountancy services (2024: £720).

10
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
690
840
BIBLE BY THE BEACH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 15 -
11
Trustees

Five trustees were reimbursed expenses totaling £605 during the year to reimburse them for costs incurred in their duties as trustees e.g. travel to trustee meetings (202 4: three trustee s w ere reimbursed expenses of £646).

The total aggregate amount of donations received from the trustees during the year amounted to £596 (202 4: £516).

12
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Operations and administration
3
2
Employment costs
2025
2024
£
£
Wages and salaries
47,763
32,099
Other pension costs
1,190
878
48,953
32,977
There were no employees whose annual remuneration was more than £60,000.
13
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

14
Property, plant and equipment
Fixtures and fittings
£
Cost
At 1 August 2024
458
At 31 July 2025
458
Depreciation and impairment
At 1 August 2024
458
At 31 July 2025
458
Carrying amount
At 31 July 2025
-
BIBLE BY THE BEACH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 16 -
15
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Other receivables
3,794
4,378
16
Current liabilities
2025
2024
£
£
Other taxation and social security
359
-
Other payables
198
65
Accruals and deferred income
1,530
1,500
2,087
1,565
17
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
1,190
878
18
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

At 1 August 2024
Incoming resources
Resources expended
At 31 July 2025
£
£
£
£
Youth work
3,500
6,000
(9,500)
-
Previous year:
At 1 August 2023
Incoming resources
Resources expended
At 31 July 2024
£
£
£
£
Youth work
-
3,500
-
3,500

Youth work - this funds comprises grants that have been received to fund youth work at the conference.

BIBLE BY THE BEACH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 17 -
19
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 August 2024
Incoming resources
Resources expended
At 31 July 2025
£
£
£
£
General funds
50,440
193,307
(206,367)
37,380
Previous year:
At 1 August 2023
Incoming resources
Resources expended
At 31 July 2024
£
£
£
£
General funds
56,541
163,885
(169,986)
50,440
20
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 July 2025:
Current assets/(liabilities)
37,380
-
37,380
37,380
-
37,380
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 July 2024:
Current assets/(liabilities)
50,440
3,500
53,940
50,440
3,500
53,940
21
Related party transactions

There were no related party transactions in the year. During the previous year the spouse of Rev M Redhouse (who was a trustee until 5 June 2024) was employed by the charity and received a salary of £18,341 and employer pension contributions of £545.

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