Company registration number 04395378 (England and Wales)
Charity registration number 1091642 (England and Wales)
EQUIPPERS CHURCH
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
EQUIPPERS CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr M Collard
Mr J Everitt
Mrs I Jack
Mr B Anthony
(Appointed 29 January 2025)
Mr S Monk
(Appointed 29 January 2025)
Mr S Malcolm
(Appointed 15 May 2025)
Secretary
Mrs S Gordon
Country of incorporation
United Kingdom
(England and Wales)
Company registration number
04395378
Charity number (England and Wales)
1091642
Principal office address and Registered office
Suite 4
45-47 Monument Hill
Weybridge
Surrey
KT13 8RN
New Worship Centre
Weybridge Hall
34- 36 Church Street
Weybridge
Surrey
KT13 8DX
Auditor
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
EQUIPPERS CHURCH
CONTENTS
Page
Trustees' report
1 - 4
Statement of Trustees' responsibilities
5
Independent auditor's report
6 - 8
Statement of financial activities
9
Statement of financial position
10
Statement of cash flows
11
Notes to the financial statements
12 - 28
EQUIPPERS CHURCH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

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 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

The purpose of the Equippers Church charitable company is to advance the Christian faith for the public benefit in accordance with the Statement of Beliefs outlined in our Articles of Association in such parts of the UK or the world as the trustees deem fit. The trustees have regard to the Charity Commission’s guidance on public benefit when exercising any powers or duties to which the guidance is relevant.

 

Equippers Church is a vibrant organisation which is part of the Acts Churches UK movement. There are over 60 different Equippers Church locations in 18 different countries which all share the same vision and values. This charitable company, Equippers Church, comprises three church locations: Weybridge, West London and Birmingham.

 

Our principal activities are:

Achievements and performance

The vision of the charity is to “Equip people for life through faith in Jesus Christ”. This is done primarily through Christian events and education. Teaching on the Christian faith is done through regular Sunday meetings, midweek events such as eGroups, youth and young adults programmes, and through other conferences and events. These activities are open to all.

 

In 2025, the total number of Equippers locations in the UK grew to six, and the charity continues to equip these new locations through shared resources, support, conferences and events, in order to reach more people nationally.

 

In 2025, the charity completed on the purchase of Weybridge Hall; a fantastic 4 storey building on Weybridge High Street which is being renovated to provide a large auditorium as well as additional multifunctional rooms and reception areas. This will provide a venue for Sunday services, mid-week events and local community use.

 

Sunday Services

The Weybridge location continues to grow and 2025 saw an average weekly attendance of around 700 people across 3 services. The highest attendance of the year, on Easter Sunday, saw over 1,000 people coming along to be part of the special Easter service. Space is therefore becoming limited and there is much excitement for 2026 when the church will move into its new, larger home on Weybridge High Street.

 

In January, the West London church relocated to The Exchange in Twickenham, a multipurpose venue in the centre of the town. Since meeting here, Sunday service attendance numbers and new visitor numbers have grown in comparison to the previous year, with an average of 85 attendees each Sunday.

 

Sunday services began in Birmingham in September 2025 with an average of 35 people attending. Many of the attendees are new to Equippers, and have joined the church through the interest nights and mid week gatherings held earlier in the year.

 

Across all 3 locations 1,837 first time visitors were welcomed in 2025 and 346 salvation responses were celebrated on Sundays alone. Another highlight for the year were the baptism services, during which 39 people publicly confirmed their faith through water baptism.

 

EQUIPPERS CHURCH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

All three locations put on special Christmas events which are particularly popular and draw in many visitors from the local communities. In Weybridge 6 sold-out Christmas Shows happened over one weekend, with 1,642 tickets sold in total. West London hosted a ‘Christmas At The Movies’ event, with 150 total attendees, including 50 guests from the local community. In Birmingham Christmas was a real highlight too, hosting nearly 60 people at a festive ‘Rowdy Carols’ event.

 

eGroups

Teaching on the Christian faith is also done midweek through eGroups. These are small groups of around 6-15 people who gather in homes across in the local community. eGroups are open to all and have an interactive format where people can discuss issues, ask questions, share challenges and pray with one another. Groups are also encouraged to journey together through the events of life, supporting one another through both times of celebration or difficulty. During 2025, there were 42 different eGroups in operation across the three locations.

 

Conferences and mid week events

In July 2025 ‘Shout Conference UK’ was held at G-Live in Guildford, Surrey. This is a three-day event hosted by Equippers Church primarily for people from the Equippers churches around Europe and beyond. 1,053 people attended the conference with groups from 20 different nations.

 

Our annual women’s conference, ‘For Her’, happened in March 2025 at a new location in Leatherhead. Guest speaker Pastor Jo Geerling from iSEE Church in Australia, together with Pastors from Equippers Church, spoke at the conference, which was attended by nearly 300 women ranging from age 11 to 70+.

 

In the Easter holidays YxYA, a three night residential camp for youth and young adults, was held in Reading. Over 160 young people aged 11 to 25 gathered to encounter God, build friendships and have a lot of fun!

 

Equippers Church organised two worship nights in central London towards the end of the year. Each of these London Presence Nights was attended by over 200 people, over half of whom had no previous connection with Equippers Church and many who gave their lives to Jesus or were positively impacted by the events.

 

Education

In September 2025 a fresh intake of students were welcomed to Equippers College UK with students split across a Leadership Stream and Worship Stream. Four students also stayed on for a second year to complete a Level 4 Diploma in Christian Studies.

 

Our Volunteers

Our amazing volunteers help to make our Sunday services, events and midweek gatherings happen. There were 450 people who volunteered in some capacity at one of our locations or conferences during 2025, most of whom serve in on a regular basis, and we are so thankful for them!

 

(ii) Community and Financial Support

We continue to support many local, national and international organisations as a church. We have a fund to support church members, and connected community members, who are struggling financially. This continues to provide much needed assistance mainly in the form of cash grants or supermarket gift cards. In 2025 we gave grants of varying amounts to individuals, totalling £12,750.

 

Each year we take up an annual “Impact Offering”. This is a pledged offering, across 12 months, with the funds used to support initiatives beyond our regular operating costs within Equippers Church, both within the wider community and internationally. Funds received towards Impact offering in 2025 totalled £405,960.

 

£585,000 of Impact funds was used towards the purchase of Weybridge Hall, enabling the church to purchase the building outright, with no debt, for £1.2 million.

 

Money from Impact Offering was also used to help plant churches in both the UK and abroad, as well as to provide grants to other charities and NGOs.

 

The aim of the Impact fund is to sow money locally, nationally and globally, as well as to support the next generation which was done through grants made to Equippers College and local schools programmes.

 

 

EQUIPPERS CHURCH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
Financial review

During this financial year, the charity made a net surplus on unrestricted funds of £262,184 (2024: surplus of £252,325). Overall the Trustees are pleased with the results for 2025 and note the charity is in a healthy financial position.

 

In accordance with best practice, a designated reserve has been set aside at a level equating to three months’ essential core operating costs. This currently equates to £177,351 (2024: £196,630). Reserves at 31 December 2025 were £346,350 (2024: £1,445,939).

Risk management

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

 

Risks are examined and considered under the following headings:

 

This allows the Trustees and management to adapt policies and actions appropriately.

Plans for future periods

The renovation of Weybridge Hall continues to be a focus for 2026 with the aim of it being operational by Autumn 2026. The venue will accommodate the services currently held at Cleves School, providing much needed increased capacity for Sundays, as well as space for midweek events and activities for the whole community.

 

West London are aiming to break through to over 100 attendees on a Sunday and are employing a number of different approaches and resources to see this become a reality. They also plan to launch Revolution Youth, a youth programme for 11-18 years olds and will continue to explore other ways to reach into the community, in order to bless and support the local area but to also raise the profile of the church locally.

 

Birmingham are aiming to see attendance continue to increase to over 60 attendees on a Sunday. They are starting to explore new venues to provide for a growing Sunday congregation, and provide better facilities for eKids groups. The team in Birmingham continue to explore ways to bless the city of Birmingham and reach into the spheres of media, arts and entertainment.

 

Further London Presence Nights are planned for the first few months of 2026, as the church continues to identify and meet the needs of those we’re connecting with in central London. We may also hold smaller gatherings and eGroups as a way to build community and provide connection with those seeking to know more.

 

Equippers Church also plans to plant a new church in Bournemouth in 2026 in response to a key family within the church feeling called to lead a church in this part of the country. They will begin to explore next steps and build a team to move to Bournemouth early in 2026.

EQUIPPERS CHURCH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
Structure, governance and management

Equippers Church is governed by its Memorandum and Articles of Association amended 11 October 2016. The charity is a company limited by guarantee, as defined by the Companies Act 2006.

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:

 

Mr M Collard
Mr J Everitt
Mrs I Jack
Mr B Anthony
(Appointed 29 January 2025)
Mr S Monk
(Appointed 29 January 2025)
Mr S Malcolm
(Appointed 15 May 2025)
Mr T Runkel
(Resigned 29 January 2025)

The existing Trustees may identify the need for additional Trustees to be appointed as the demands of the charity continue to develop, and as and when existing Trustees stand down from office. The Trustees will identify a suitable candidate to act as a Trustee, based on a series of factors including their character, experience, specialist skills and chemistry with the existing Trustees.

 

Subsequently the candidate will be approached by one of the current Trustees to establish their willingness to consider the role. They may be invited to sit in on meetings as an observer until they reach a decision. If they accept they will be formally appointed to the board at the next meeting.

 

The Chairman of the board of Trustees will ensure that they are given any necessary induction and training for the role. This will depend on their previous experience in similar roles. The new Trustee will be given tasks suitable to their experience level.

Day-to-day management is delegated by the Trustees to the management team, led by the Senior Pastor.

Auditor

In accordance with the company's articles, a resolution proposing that Caladine Limited be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The Trustees' report was approved by the Board of Trustees.

Mr M Collard
Trustee
23 July 2026
EQUIPPERS CHURCH
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -

The Trustees, who are also the directors of Equippers 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 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.

EQUIPPERS CHURCH
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF EQUIPPERS CHURCH
- 6 -

Opinion

We have audited the financial statements of Equippers Church (the ‘charity’) for the year ended 31 December 2025 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 December 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 28 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

-

the information given in the Trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and

-

the directors' report included within the Trustees' report has been prepared in accordance with applicable legal requirements.

EQUIPPERS CHURCH
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF EQUIPPERS CHURCH
- 7 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-

certain disclosures of trustees' remuneration specified by law are not made; or

-

we have not received all the information and explanations we require for our audit; or

-

the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' report and from the requirement to prepare a strategic report.

Responsibilities of Trustees

As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

The extent to which the audit was considered capable of detecting irregularities including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

 

EQUIPPERS CHURCH
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF EQUIPPERS CHURCH
- 8 -

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

 

Audit response to risks identified

To address the risk of fraud through management bias and override of controls, we:

 

 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

 

 

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the Trustees and other management and the inspection of regulatory and legal correspondence, if any.

 

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Mr Colin James Dadswell FCCA (Senior Statutory Auditor)
For and on behalf of Caladine Limited, Statutory Auditor
Chartered Certified Accountants
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
23 July 2026
EQUIPPERS CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
1,468,653
118,591
1,587,244
1,416,532
18,950
1,435,482
Charitable activities
4
277,108
-
277,108
174,201
-
174,201
Investments
5
4,771
-
4,771
8,341
-
8,341
Other income
6
-
-
-
1,120
-
1,120
Total income
1,750,532
118,591
1,869,123
1,600,194
18,950
1,619,144
Expenditure on:
Charitable activities
7
1,488,348
138,675
1,627,023
1,347,869
9,356
1,357,225
Total expenditure
1,488,348
138,675
1,627,023
1,347,869
9,356
1,357,225
Net income/(expenditure) and movement in funds
262,184
(20,084)
242,100
252,325
9,594
261,919
Reconciliation of funds:
Fund balances at 1 January 2025
1,471,380
22,094
1,493,474
1,219,055
12,500
1,231,555
Fund balances at 31 December 2025
1,733,564
2,010
1,735,574
1,471,380
22,094
1,493,474

The major income and expenditure of the charity derive from continuing activities.

EQUIPPERS CHURCH
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Property, plant and equipment
14
1,387,214
25,441
Current assets
Trade and other receivables
15
279,836
263,462
Cash at bank and in hand
308,577
1,355,174
588,413
1,618,636
Current liabilities
16
(240,053)
(150,603)
Net current assets
348,360
1,468,033
Total assets less current liabilities
1,735,574
1,493,474
Net assets
1,735,574
1,493,474
The funds of the charity
Restricted income funds
19
2,010
22,094
Unrestricted funds
20
1,733,564
1,471,380
1,735,574
1,493,474
The financial statements were approved by the Trustees on 23 July 2026
Mr M Collard
Trustee
Company registration number 04395378 (England and Wales)
EQUIPPERS CHURCH
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 11 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
26
326,711
141,928
Investing activities
Purchase of property, plant and equipment
(1,378,079)
(23,550)
Proceeds from disposal of property, plant and equipment
-
1,799
Proceeds from disposal of investment property
-
410,000
Investment income received
4,771
8,341
Net cash (used in)/generated from investing activities
(1,373,308)
396,590
Financing activities
Repayment of bank loans
-
(219,351)
Net cash used in financing activities
-
(219,351)
Net (decrease)/increase in cash and cash equivalents
(1,046,597)
319,167
Cash and cash equivalents at beginning of year
1,355,174
1,036,007
Cash and cash equivalents at end of year
308,577
1,355,174
EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
1
Accounting policies
Company information

Equippers Church is a charitable company limited by guarantee incorporated in England and Wales. The registered office is Suite 4, 45-47 Monument Hill, Weybridge, Surrey, KT13 8RN.

1.1
Basis of preparation

The accounts 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)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

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.

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.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
Expenditure

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.

EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies (Continued)
- 13 -

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.

1.6
Property, plant and equipment

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 on the following basis:

Freehold land and buildings
Not depreciated
Production equipment, fixtures and fittings
25% straight line
Motor vehicles
25% straight line

Weybridge Hall, Weybridge, Surrey, purchased during the year, is scheduled for significant renovation works. Depreciation will commence once the refurbishment is complete and the property is brought into operational use.

 

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.

1.7
Impairment of non-current assets

At each reporting end date, the charity 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).

1.8
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.

1.9
Financial instruments

The charity 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 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.

EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies (Continued)
- 14 -
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 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.

Derecognition of financial liabilities

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

1.10
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.

1.11
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.

EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 15 -
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
1,468,653
18,591
1,487,244
1,416,532
18,950
1,435,482

Grants receivable

-
100,000
100,000
-
-
-
1,468,653
118,591
1,587,244
1,416,532
18,950
1,435,482
Donations and gifts
Regular donations
803,412
-
803,412
778,925
-
778,925
Impact
395,471
10,489
405,960
387,698
-
387,698
Special offerings
39,950
5,220
45,170
38,369
17,765
56,134
Gift aid recoverable
229,820
2,882
232,702
211,540
1,185
212,725
1,468,653
18,591
1,487,244
1,416,532
18,950
1,435,482
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Church activities
Events and courses
133,733
110,187
Equippers college
68,817
45,317
Equippers levies
29,520
-
Shared services income
30,617
6,550
Other income
14,421
12,147
277,108
174,201
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
4,771
8,341
EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 16 -
6
Other income
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Net gain on disposal of tangible fixed assets
-
1,120
7
Expenditure on charitable activities
Church activities
Church activities
2025
2024
£
£
Direct costs
Staff costs
341,021
290,692
Depreciation and impairment
16,306
14,185
Church and ministry expenses
183,223
117,749
Events and conferences
255,741
198,958
Education and training
33,176
42,914
Motor expenses
27,969
27,439
Travel and subsistence
25,503
28,178
Organisation subscriptions
23,953
9,459
Pastoral accommodation
34,234
21,000
Rent, rates and equipment
67,153
36,392
Equippers college
52,776
47,782
Contractors
6,544
46,312
Sunday venue costs
91,055
106,196
Sunday speakers
29,333
24,440
Guest speakers gifts and expenses
25,179
18,830
Church hospitality
24,572
20,833
1,237,738
1,051,359
Grant funding of activities (see note 8)
91,445
68,600
Share of support and governance costs (see note 9)
Support
284,087
216,536
Governance
13,753
20,730
1,627,023
1,357,225
Analysis by fund
Unrestricted funds
1,488,348
1,347,869
Restricted funds
138,675
9,356
1,627,023
1,357,225
EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 17 -
8
Grants payable
Church activities
Church activities
2025
2024
£
£
Grants to institutions:
Action On Podoconiosis Association
25,000
-
Riverbank Trust
-
5,000
Equippers Braga
6,000
-
Equippers Ghana
-
3,000
Equippers Central Coast (USA)
-
8,043
Equippers Network International
5,400
5,400
Equippers Italy
5,000
-
Equippers - other congregations and events
-
7,000
International Justice Mission
5,000
10,000
East to West
5,000
4,000
Fathers House (Ukraine)
15,655
4,400
Gifts to individuals and smaller grants
24,390
21,757
91,445
68,600
9
Support costs allocated to activities
2025
2024
£
£
Staff costs
210,370
145,797
Facilities running costs
26,460
19,953
Bible college refurbishment
-
6,268
Storage
704
3,215
Insurance
19,965
10,486
Telephone and internet
4,978
5,217
Software and stationery
7,301
6,449
Bank charges and interest
10,819
15,656
Sundry
3,490
3,495
Governance costs
13,753
20,730
297,840
237,266
Analysed between:
Church activities
297,840
237,266
EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
9
Support costs allocated to activities (Continued)
- 18 -
2025
2024
Governance costs comprise:
£
£
Audit fees
8,465
7,020
Accountancy
3,360
2,820
Legal and professional
243
9,669
Payroll fees
1,685
1,221
13,753
20,730
10
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's auditor:
- for the audit of the charity's financial statements
8,465
7,020
- for tax advisory services
2,050
1,260
- for other financial services
2,940
2,820
Depreciation of owned property, plant and equipment
16,306
14,185
Loss/(profit) on disposal of property, plant and equipment
-
(1,120)
11
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Pastoral
8
7
Support
9
7
Total
17
14
Employment costs
2025
2024
£
£
Wages and salaries
469,990
377,097
Social security costs
43,135
28,392
Other pension costs
38,266
31,000
551,391
436,489
EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
11
Employees (Continued)
- 19 -
The number of employees whose annual remuneration was more than £60,000 is as follows:
2025
2024
Number
Number
£80,001- £90,000
1
1
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2025
2024
£
£
Aggregate compensation
186,529
196,883
12
Taxation

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

EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 20 -
13
Trustees

Trustee Mr M Collard is also employed by the charity and received gross pay in the year of £89,705 (2024: £87,102) which included manse rental costs of £21,000 (2024: £21,000). He also received employers pension contributions of £7,176 (2024: £6,968) and gifts worth £nil (2024: £65) during the year.

 

In 2024 the Charity paid a sum of £35,000 and entered into an Option Agreement dated 13 November 2024 with Mr M Collard to secure an option to acquire up to 28% of the land and property at 43 Ada Gardens, Ockham Road North, East Horsley, Leatherhead, KT24 6PU, after a 7 year period. This can be repaid by Mr M Collard within the 7 years, or converted into a loan at a market interest rate. The purpose of the Option Agreement is to enable Mr M Collard to build and acquire suitable housing for him to carry out his duties as Senior Pastor of the Church. Mr M Collard was absent during the trustees' independent approval of the agreement, and the terms are no more beneficial than to an unconnected third party. During the year Mr M Collard has repaid £19,692 of the balance and £15,308 remains outstanding at the year end.

 

Employee, Mr S Malcolm, became a trustee in 2025. During the year he received gross pay of £34,264, which included manse costs of £2,650, and employers pension contributions of £2,741 during the year. He also was paid £1,113 for other ad-hoc work in the year.

 

Mr S Monk, who became a Trustee in 2025, received honorarium of £2,500 and gifts worth £76 during the year.

 

Mr B Anthony, who became a Trustee in 2025, received gifts in the year worth a total of £185.

 

Trustee Mrs I Jack received gifts in the year worth a total of £196 (2024: £210).

 

Trustee Mr J Everitt received gifts in the year worth a total of £233 (2024: £75).

 

Hospitality worth £129 was provided at Trustee meetings in the year.

 

The legal authority for these payments is found in a provision in the Memorandum and Articles of Association of the Charity. The board has a robust conflicts of interest policy and non‑conflicted trustees set and review remuneration.

 

The total amount of donations received from the Trustees and their related parties amounted to £209,622 (2024: £108,900).

EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 21 -
14
Property, plant and equipment
Freehold land and buildings
Production equipment, fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
-
454,746
-
454,746
Additions
1,358,058
10,372
9,649
1,378,079
Disposals
-
(10,853)
-
(10,853)
At 31 December 2025
1,358,058
454,265
9,649
1,821,972
Depreciation and impairment
At 1 January 2025
-
429,305
-
429,305
Depreciation charged in the year
-
13,894
2,412
16,306
Eliminated in respect of disposals
-
(10,853)
-
(10,853)
At 31 December 2025
-
432,346
2,412
434,758
Carrying amount
At 31 December 2025
1,358,058
21,919
7,237
1,387,214
At 31 December 2024
-
25,441
-
25,441

On the 14 May 2025 the Church acquired 34 and 36 Church Street, Weybridge, Surrey. The total cost of the freehold property of £1,209,846 was capitalised in the year. Associated, taxes, legal and professional fees, and subsequent repairs and renovation costs incurred have also been capitalised. Once the renovations are complete and the property made operational, a suitable depreciation policy will be adopted.

15
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
21,375
12,738
Other receivables
31,600
16,361
Prepayments and accrued income
226,861
199,363
279,836
228,462
2025
2024
Amounts falling due after more than one year:
£
£
Other receivables
-
35,000
Total debtors
279,836
263,462
EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
15
Trade and other receivables (Continued)
- 22 -

Other receivables due after more than one year represents the Option Agreement detailed within note 13 of the financial statements. At 31 December 2025, the outstanding Option Agreement has been included within Amounts falling due within one year, as repayment is anticipated during 2026.

16
Current liabilities
2025
2024
Notes
£
£
Other taxation and social security
526
1,707
Deferred income
17
121,181
63,280
Trade payables
48,555
64,378
Other payables
32,306
-
Accruals
37,485
21,238
240,053
150,603
17
Deferred income
2025
2024
£
£
Other deferred income
121,181
63,280

Deferred income represents fees paid in advance for the Equippers College 2025/26 academic year, as well as 2026 events and conferences.

2025
2024
£
£
Deferred income is included within:
Current liabilities
121,181
63,280
Movements in the year:
Deferred income at 1 January 2025
63,280
18,067
Released from previous periods
(63,280)
(18,067)
Resources deferred in the year
121,181
63,280
Deferred income at 31 December 2025
121,181
63,280
18
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
38,266
31,000

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 23 -
19
Restricted funds

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.

At 1 January 2025
Incoming resources
Resources expended
At 31 December 2025
£
£
£
£
Ukraine
-
13,850
(13,850)
-
Equippers Birmingham
9,594
-
(8,195)
1,399
Building
12,500
100,000
(112,500)
-
Other restricted funds
-
4,741
(4,130)
611
22,094
118,591
(138,675)
2,010
Previous year:
At 1 January 2024
Incoming resources
Resources expended
At 31 December 2024
£
£
£
£
Ukraine
-
2,400
(2,400)
-
Equippers Birmingham
-
10,000
(406)
9,594
Building
12,500
-
-
12,500
Other specific gifts
-
6,550
(6,550)
-
12,500
18,950
(9,356)
22,094

Ukraine

Donations for organisations working in Ukraine in response to the war which started in 2022.

 

Building

Restricted gifts for a new Church property, The income in 2025 was a £100,000 grant from the Benefact Trust for renovation works. The funds were used in 2025 to purchase and renovate a property in Weybridge, Surrey.

 

Equippers Birmingham

Donations to be used for setting up a new Equippers church in Birmingham.

 

Other restricted funds

This fund holds other restricted donations, for example donations for the support of a particular project or individual. These amounts are then used for the purpose identified by the donor. The amount remaining at the end of 2025 are donations for Kids and Youth spaces at the new building in Weybridge.

 

EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 24 -
20
Unrestricted funds

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.

At 1 January 2025
Incoming resources
Resources expended
Transfers
At 31 December 2025
£
£
£
£
£
Reserve fund
196,630
-
-
(19,279)
177,351
Richmond Property Reserve
55,000
-
-
(55,000)
-
Future Building fund
250,000
-
-
(250,000)
-
General funds
969,750
1,750,532
(1,488,348)
324,279
1,556,213
1,471,380
1,750,532
(1,488,348)
-
1,733,564
Previous year:
At 1 January 2024
Incoming resources
Resources expended
Transfers
At 31 December 2024
£
£
£
£
£
Reserve fund
109,000
-
-
87,630
196,630
Richmond Property Reserve
55,000
-
-
-
55,000
Future Building fund
250,000
-
-
-
250,000
General funds
805,055
1,600,194
(1,347,869)
(87,630)
969,750
1,219,055
1,600,194
(1,347,869)
-
1,471,380

Reserve fund

In accordance with the charity's reserves policy, funds equating to 3 months' essential spending commitments should be maintained. As at the balance sheet date this equates to £177,351.

 

Richmond Property Reserve

This fund contains money received on the merger with Equippers London, towards the future purchase of a building. These funds have been transferred out in 2025 following the purchase of the new building which has been capitalised in the accounts.

 

Future building fund

The Future Building Fund was established during 2021, when £250,000 of that years Impact Offering was set aside for future property needs. These funds have been transferred out in 2025 following the purchase of the new building which has been capitalised in the accounts.

EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 25 -
21
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 December 2025:
Property, plant and equipment
1,387,214
-
1,387,214
Current assets/(liabilities)
346,350
2,010
348,360
1,733,564
2,010
1,735,574
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 December 2024:
Property, plant and equipment
25,441
-
25,441
Current assets/(liabilities)
1,445,939
22,094
1,468,033
1,471,380
22,094
1,493,474

 

 

 

EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 26 -
22
Operating lease commitments
Lessee

A lease was taken out for office premises from June 2020 at The Monument Weybridge for a term of 14 months at £15,000 per annum expiring July 2021. This has continued on a rolling 1 month lease since that date.

 

A property lease was taken out for the use of Equippers College from September 2024 for a term of four years at £30,000 per annum. Rental costs can be reduced by a maximum of £120,000 dependent upon the monies spent on Refurbishment of the property. At 31 December 2025, over £120,000 had been expended on this and therefore no further rent is due.

 

Three manse leases were held at the year end. One property is on a rolling 1 month contract. Another property is on a lease term of two years of £20,400 per annum ending in July 2027. The final property is on a lease term of two years of £31,800 per annum ending in December 2027.

 

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
58,486
6,286
Between two and five years
49,303
16,239
107,789
22,525
23
Capital commitments

Amounts contracted for but not provided in the financial statements:

2025
2024
£
£
Renovation of property
1,662,634
-

The Church has entered into a contract with Ammcass Construction & Engineering Group in September 2025 for the renovation works on Weybridge Hall, with a projected construction cost of £1,677,514, plus applicable VAT. During the year £14,880 of the scheduled works was completed and expensed.

24
Events after the reporting date

As disclosed in note 23, the church has contracted for major refurbishment works to Weybridge Hall. To fund this, loan finance of £1,560,000 has been agreed with CAF Bank with an interest rate of 2.6% above base rate variable, repaid over 20 years. The church will raise further funds through grants and congregational giving, with an April 2026 gift day raising approximately £140,000. There is also the option of a loan from a related party if required.

EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 27 -
25
Related party transactions

Mrs M Collard, spouse of Trustee Mr M Collard, received gross remuneration of £46,824 (2024: £47,325), and the charity made employers pension contributions of £3,197 (2024: £3,104). Included within gross remuneration are other benefits provided by the charity, including a car allowance of £6,857 (2024: £6,857), wellness allowance of £168 (2024: nil) and sabbatical allowance of £nil (2024: £1,666).

Miss S Drummond, sister-in-law of Mr M Collard received a gross salary of £22,331 (2024: £8,470) and employers pension contributions of £1,566 (2024: £721). The charity also provided wellness allowance of £20 (2024: nil) and made payments for fundraising services of £1,743 (2024: £3,338).

Mrs N Malcolm, spouse of Mr S Malcolm (who became a Trustee in 2025), received gross remuneration of £30,667 and employers pension contributions of £2,453. The charity also provided wellness allowance of £15.

Trustees Mr M Collard and Mr S Monk (who became a Trustee in 2025) are also Trustees of the following charities: Acts Churches UK and Equippers Church Bristol. Equippers Church received income of £9,564 (including £1,800 for shared services) from and paid a levy of £11,662 to Acts Churches UK. The charity received income of £31,400 (including £10,000 levies, £14,400 payment for shared services) from Equippers Church Bristol.

Mr M Collard is also a Trustee of Equippers Church Essex, Equippers Church Ghana and Equippers Church Swindon.

Equippers Church received income of £6,225 (including £5,225 for levies) from Equippers Church Essex.

The charity made donations to Equippers Church Ghana of £455 (2024: £3,000).

The charity made donations of £nil to Equippers Church Swindon (2024: £3,000), and received income of £17 (2024:nil) for shared services.

Mr S Monk is also a Trustee of Equippers Mainz (Germany) and Equippers Network International. The church provided donations of £70 to Equippers Mainz during the year.

The church contributed £3,600 to Equippers Network International for the airfare of speakers to visit Equippers Churches in the UK in 2025, and paid on honorarium of £6,400 to the charity.

The parents of Trustee Mr S Monk were paid £639 for books purchases and gifted honorarium payments of £4,074.

Mr B Anthony (who became a Trustee in 2025) is also Trustee of Life Child International Trust. The church made payments of £140 to cover the travel and accommodation of a visitor.

All related party transactions were reviewed and approved by non-conflicting trustees.

EQUIPPERS CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 28 -
26
Cash generated from operations
2025
2024
£
£
Surplus for the year
242,100
261,919
Adjustments for:
Investment income recognised in statement of financial activities
(4,771)
(8,341)
Gain on disposal of property, plant and equipment
-
(1,120)
Depreciation and impairment of property, plant and equipment
16,306
14,185
Movements in working capital:
(Increase) in trade and other receivables
(16,374)
(167,177)
Increase/(decrease) in trade and other payables
31,549
(2,751)
Increase in deferred income
57,901
45,213
Cash generated from operations
326,711
141,928
27
Analysis of changes in net funds

The charity had no material debt during the year.

28
Non-audit services provided by auditor

In common with many businesses of our size and nature we use our auditor to assist with the preparation of the financial statements and VAT returns.

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