The trustees present their annual report and financial statements for the year ended 31 December 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, 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 aims
The objects of the church are the advancement of the Christian faith (as more particularly described in the Memorandum and Articles of Association Article 3.1) for the benefit of the public, in particular but not exclusively by: (i) The advancement of Christ's Kingdom by the faithful teaching of the scriptures at Immanuel Church Brentwood and by the recruitment education training and sending of gospel ministers and others around the United Kingdom and abroad to establish and renew Christian churches and ministries related thereto; (ii) The support of any person or persons experiencing need hardship or physical or mental distress; and (iii) The support of Christians who are engaged full-time in the missionary work of proclaiming the gospel and in bringing others to believe in Jesus Christ and to live in accordance with his teaching.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Church Government
On 11 January 2026, Immanuel Church Brentwood became a member of the International Presbyterian Church (IPC). Its doctrinal standard continues to be the Westminster Confession of Faith. It is governed by its Elders and Trustees who are overseen by the British Presbytery of the IPC.
Volunteers
During the year the activities were dependant upon the volunteer hours received. It has been calculated that this equates to approximately 50 volunteers giving between 1 and 5 hours per week.
Charitable activities
These are fully detailed in the annual report.
Reserves policy
The Church policy is to hold reserves equal to approximately three months fixed overheads.
Details of financial performance are outlined in the annual report.
Governing document
The charity is a company limited by guarantee. 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.
Recruitment and appointment of new trustees
Trustees are elected by the members of the Church electoral roll at the annual general meeting.
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 has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
Organisational structure
Trustees are either ex officio or elected by the annual church meeting in accordance with the Memorandum and Articles of Association. During the year the following served as members of the Board of trustees:
Minister in charge:
Revd A J Grey
Elders:
Mr G L Wright (Associate Minister)
Dr M R Smithers
Mr W R Trump
Trustees:
Miss A J Drummond
Mr D R A Parsons (Treasurer)
Mrs K L Witchalls
Mrs A C G Lunn
Induction and training of new trustees
Trustees are provided with a copy of the Charity Commission guidance "Charity Trustee - what's involved."
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Immanuel Church Brentwood (the charity) for the year ended 31 December 2025.
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.
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, 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 that in any material respect:
accounting records were not kept in respect of the charity 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.
Investments
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Immanuel Church Brentwood is a private company limited by guarantee incorporated in England and Wales. The registered office is The Bays Ashwells Road, Pilgrims Hatch, Brentwood, Essex, CM15 9SE.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. 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 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.
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 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.
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.
Tangible fixed assets 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 bases:
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.
The company has adopted a policy of continually upgrading and developing its freehold, thus maintaining a residual value in excess to the cost of the freehold properties. Therefore, no depreciation is provided in respect of freehold property.
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.
Basic financial liabilities, including creditors 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 creditors 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 creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
Charitable Expenditure
Charitable Expenditure
Trustee expenses
Expenses totalling £1,231 (2024 : £521) were paid to trustees during the year.
Trustee remuneration
Remuneration paid to trustees wholly in the capacity as employees totalled £65,567 (2024 : £63,360).
No remuneration was paid to individuals in the capacity as trustees (2024 : nil).
The average monthly number of employees during the year was:
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
The company has adopted a policy of continually upgrading and developing its freehold, thus maintaining a residual value in excess to the cost of the freehold properties. Therefore, no depreciation is provided in respect of freehold property.
Following the purchase of the former Brentwood United Reformed Church building on the 5th of January 2024, plans are now being drawn up to refit the building to modern standards for use by the church.
On 11 January 2026, Immanuel Church Brentwood became a member of the International Presbyterian Church (IPC).
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.
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.
There were no disclosable related party transactions during the year (2024 - none).