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 governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)".
The objectives of the Trust are:
1. The advancement of the Christian religion for the benefit of the public through the public worship of God according to the principles and usage of the United Reformed Church.
2. The advancement of education through the instruction of children and adults.
3. The promotion of other charitable purposes not inconsistent with the principles and usages of the United Reformed Church (URC).
Brighthelm's key strategic objectives:
- Increase engagement and foot fall through the centre, providing offices and meeting spaces to a diverse range of organisations and community groups so that they can further their objectives.
- Actively support organisations most closely aligned to our vision and ethos, through partnerships and providing access at preferential rates to Brighthelm's facilities.
- Work to embed our vision, and the values underlying it, in the welcome that we provide to people of other faiths and in everything we do.
- Facilitate educational work and create other opportunities to promote Brighthelm's vision.
- Provide a Christian presence in the city centre and develop fresh expressions of church that will bring our vision to life.
- Maintain the financial health of Brighthelm allowing the building to be maintained and the vision to be delivered.
- Actively govern the objectives of our mission with engagement from trustees and staff.
Brighthelm’s Values
“Brighthelm seeks to be a vibrant hub of hospitality, worship, learning, and action, pointing the way towards a world in which all living beings flourish together in the peace and love of God.”
A broad welcome: We will strive to be hospitable people, not only to customers but to each other. We will seek to build good relationships characterised by truthfulness, humility and reverence. Time spent well with others is time spent seeking our vision. We work together to overcome our prejudices
Reverence: Going deeper than respect, we will regard others as ‘holy’ and look for goodness in others, expecting to find it. Reverence may or may not be related to a belief in God. It extends to animals, plants, and the global biosphere.
Co-operation: We are one team, working together towards our vision. We will seek to avoid division but work collaboratively wherever possible and helping where we see a need.
Personal growth: We are people who want to learn new skills and explore new ideas. Brighthelm will facilitate the personal growth of staff and volunteers, including through a programme of support and development.
Loving service: We are here to help. Through our loving service, we build community and the flourishing of life. Brighthelm will be a safe place in which service can be offered without advantage being taken of the server’s good-will.
Brighthelm seeks to be a vibrant hub of hospitality, worship, learning and community action, supporting individuals and organisations across Brighton and Hove.
The trustees have paid due regard to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims, objectives and activities.
Brighthelm continues to provide affordable and accessible community space to charities, community groups, faith organisations, educational providers and support services. Throughout 2025 the centre supported thousands of local people through activities promoting wellbeing, education, inclusion, recovery, social connection and community engagement.
The centre provides space for organisations supporting:
children and young people
people in recovery
LGBTQIA+ communities
people with learning disabilities
older people
individuals experiencing financial hardship
people seeking counselling and emotional support
local faith communities
During 2025 Brighthelm welcomed approximately 67,955 visitors through its doors, reflecting continued growth in both room hire and tenant engagement.
The centre remained a significant community hub within Brighton and Hove, providing space for worship, education, counselling, advocacy, youth provision, recovery support, fitness activities, arts projects, food support and community gatherings.
The Auditorium remained the most popular hire space, accounting for approximately 56% of bookings. Demand for room hire increased significantly during the year, with 183 new customers recorded, representing a substantial increase from the previous year.
Regular users included:
churches and faith groups
local charities and voluntary organisations
NHS and health-related services
recovery and wellbeing groups
adult and youth education providers
fitness and dance organisations
youth project work organisations
local authority services
The trustees were encouraged by the continued growth in community engagement and the increasing diversity of organisations using the centre.
Tenants and Partnerships:
Brighthelm continued to provide office and activity space to a wide range of organisations aligned with the charity’s objectives and values.
During 2025 the centre housed organisations providing:
counselling and mental health support
advocacy services
youth support
educational activity
creative and arts-based projects
food provision
nursery provision
recovery services
environmental and sustainability work
New tenants during the year included BME Young People’s Project and Daisy Street Films, both of whom contribute positively to Brighthelm’s wider community and inclusion objectives.
The trustees were particularly encouraged by the increasing collaboration between tenants, with organisations making referrals between services and working together to support vulnerable members of the community.
Staffing and Volunteers:
Zara Jones was appointed Centre Manager during 2025, increasing operational capacity and strategic oversight across the centre.
The staffing structure was strengthened during the year through:
regular staff meetings and supervision
clearer operational responsibilities
increased health and safety oversight
additional safeguarding measures
staff training and compliance improvements
Staff continued to work flexibly to ensure the centre could remain operational seven days a week while maintaining safe and welcoming services for centre users.
A new garden volunteer programme was also introduced to support the long-term development of the outdoor community space.
The trustees would like to formally acknowledge the dedication and professionalism of staff and volunteers throughout the year, particularly during periods of significant operational pressure and major building works.
The charity’s total income in 2025 was generated primarily through room hire, tenant leases, fundraising and service income.
Despite strong growth in room hire and tenancy income, the charity recorded a deficit during the year. This was largely due to significant planned investment in the long-term safety, sustainability and viability of the building.
Major expenditure during 2025 included:
essential electrical rewiring works
planned building maintenance and repairs
security improvements
railings and garden safety works
increased operational staffing costs to support expanded activity
rising utility and premises costs
Trustees approved these works as essential investments to ensure the continued safe operation and long-term sustainability of the centre.
The trustees remain committed to balancing financial sustainability with the charity’s mission to provide affordable and accessible community space.
The trustees have agreed that the charity should maintain unrestricted reserves equivalent to a minimum of three months’ operational expenditure.
Based on the current operating budget, this equates to approximately £67,060 (3 months operational and salary costs) held in general reserves and unrestricted investment funds.
As of 31st December 2025, Brighthelm held £(35,579) in general reserves, and £88,071 in the unrestricted investment fund, equating to £52,492.
Trustees are satisfied that the charity currently holds sufficient unrestricted funds to meet planned commitments and liabilities while continuing to support operational activity and future development.
Reserves are reviewed regularly by trustees as part of ongoing financial monitoring.
The charity’s investments are managed by Quilter Cheviot Investment Management.
The investment portfolio operates in line with the ethical investment principles of the United Reformed Church, including the exclusion of fossil fuels and other non-compliant sectors.
The trustees regularly review risks facing the organisation and have systems in place to mitigate and manage those risks where possible.
Key risks identified during 2025 included:
financial pressures associated with rising operational costs
ongoing building maintenance requirements
ageing infrastructure and future capital expenditure needs
staffing capacity and lone working risks
disruption associated with major building works
dependency on room hire and tenancy income
trustee recruitment and succession planning
future compliance requirements linked to Martyn’s Law
The railings and security project remained a major operational and financial focus throughout the year. While the works caused some temporary disruption to access arrangements, trustees believe the improvements are essential to enhancing safety, reducing anti-social behaviour and supporting the long-term sustainability of the centre.
Trustees remain aware that the age and listed status of the building creates ongoing maintenance challenges and financial risk. Planned preventative maintenance and fundraising activity will continue to be prioritised during 2026.
The trustees remain optimistic about Brighthelm’s future and the continued growth of the organisation.
Key priorities for 2026 include:
completion of further phases of the railings and security project
development of the garden as a safe and accessible wellbeing space
40 years of Brighthelm – planning events to celebrate 40 years
increasing room hire and maximising use of all available spaces
strengthening partnerships with charities and community organisations
improving marketing, branding and digital presence
continuing to develop Christian worship and engagement opportunities
strengthening governance and trustee recruitment
maintaining affordability for community organisations while improving financial sustainability
continuing policy and compliance development
increasing staff training and well-being support
The trustees are particularly committed to developing Brighthelm’s outdoor space into a peaceful and inclusive community environment supporting wellbeing, recovery, social connection and community activity.
Financial resilience:
Due to the age and listed status of Brighthelm, unplanned costs are inevitable.
Trustees are confident that current reserves and grant funding from the United Reform Church can absorb most future unforeseen building expenses.
Brighthelm Church and Community Centre Trust Limited is a charitable company limited by guarantee, incorporated on 26 May 2010 and governed by its Memorandum and Articles of Association dated 21 May 2010.
The charity is governed by a Board of Trustees who are responsible for the strategic direction, financial oversight and governance of the organisation. Trustees meet regularly throughout the year and work closely with the Centre Manager, Buildings Manager and Chaplain to ensure the organisation continues to meet its charitable objectives while maintaining effective operational and financial oversight.
Trustees continued to prioritise governance, compliance and safeguarding throughout 2025.
Key areas of work included:
updating risk assessments
improving digital record management in line with GDPR
strengthening lone working procedures
ongoing building compliance and fire safety work
health and safety monitoring
safeguarding improvements
policy review and development
Monthly meetings continued between management and the Buildings Manager to ensure the building remained compliant with relevant health and safety legislation and operational standards.
Significant compliance work undertaken during the year included:
continuation of major electrical rewiring works
boiler service and safety certification
installation of additional fire safety measures
compliance work linked to the railings project
contractor risk management
insurer liaison regarding building works
Staff completed mandatory First Aid and Fire Warden training, with plans agreed for Mental Health First Aid training during 2026.
The charity also began preparing for the implementation of Martyn’s Law through the development of public protection procedures, terrorism risk assessment work and staff awareness planning.
Safeguarding arrangements were strengthened during the year following increased provision involving children and young people within the centre. DBS processes were reviewed and safeguarding oversight responsibilities clarified.
Trustees are pleased to report that there were very few safeguarding concerns during the year and no incidents requiring escalation to the Charity Commission.
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:
In accordance with the charity’s constitution, two trustees are appointed by the United Reformed Church Southern Synod, with the remaining trustees appointed by Brighthelm Church Meeting.
During 2025, the Chair stepped down from the role and recruitment for a replacement Chair and additional trustees commenced. Trustees identified the need to recruit individuals with skills in finance, HR and governance to strengthen the Board further.
The trustees continue to follow safer recruitment principles and are committed to maintaining effective safeguarding, governance and compliance systems across the organisation.
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
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 and the provisions of the charity’s constitution.
The trustees are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Brighthelm Church and Community Centre Trust Limited 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.
I report to the trustees on my examination of the financial statements of Brighthelm Church and Community Centre Trust Limited (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, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Brighthelm Church and Community Centre Trust Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Brighthelm Centre, North Road, Brighton, East Sussex, BN1 1YD.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)". 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.
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.
Rental income is recognised in the period to which it relates.
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.
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.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
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).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The 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, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including 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.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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.
Included within governance costs are fees payable to the independent examiner of £2,500 + VAT (2024: £2,500 + VAT).
None of the trustees (or any persons connected with them) received any remuneration during the year, but 6 trustees' expenses totalled £901 for travelling and subsistence (2024 - 3 trustees were reimbursed £353).
The average monthly number of employees during the year was:
Total remuneration of key management personnel was £31,457 (2024: £25,257).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
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.
United Reform Church - these funds were given for railings and electrical work.
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.
The designated tangible fixed assets fund represents the net book value of tangible fixed assets.
The designated investment fund represents the value of fixed asset investments.
The United Reformed Church (Southern Synod) Limited (URC) is a member of the charity and the freeholder of the building occupied by the Trust. During the year Brighthelm Church and Community Centre Limited made payments of £14,436 (2024: £13,752) in respect of contributions and received donations and grants of £21,690 (2024: £3,718). During the year the charity also paid URC £nil (2024: £1,382) to cover Rev. Martin Knight's (Trustee) expenses. The loan balance owed to URC at the year end is £10,160 (2024: £16,252) and interest paid on the loan during the year totalled £658 (2024: £1,252).
There were no other disclosable related party transactions during the year (2024 - none).