Company registration number 08310740 (England and Wales)
Charity registration number 1151147 (England and Wales)
FOREST GATE CHURCH
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
FOREST GATE CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr K Jones
Mrs H R Bird
Mrs S L Jones
Mr R Butler
(Appointed 20 May 2026)
Mr B Sawyer
(Appointed 20 May 2026)
Mr D Murray
Mrs L Murray
Secretary
Mr K Jones
Country of incorporation
United Kingdom
08310740
(England and Wales)
Charity registration
England and Wales
1151147
Registered office
Youth and Community Building
New Road
Mitcheldean
Gloucestershire
United Kingdom
GL17 0BX
Independent examiner
Edward Richards
Upper Ground Floor
Overross House
Ross Park
Ross-on-Wye
HR9 7US
FOREST GATE CHURCH
CONTENTS
Page
Chairman's Report
1 - 2
Trustees' report
3 - 4
Independent examiner's report
5
Statement of financial activities
6
Balance sheet
7
Statement of cash flows
8
Notes to the financial statements
9 - 16
FOREST GATE CHURCH
CHAIRMAN'S REPORT
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 1 -

Chairman’s Report to the Forest Gate Church Charity AGM

May 20th, 2026

Firstly, I’d like to welcome you all, and to thank you for coming to our Annual General Meeting.

Forest Gate Church became a registered Charity on March 8th, 2013.

We have a legal requirement to have charity members and directors, and we must hold an Annual General Meeting every year where new members can be welcomed, and where directors can be appointed by the membership.

Directors serve for a 3 year term. They can be re-elected for a second term but after two terms totalling 6 years they must stand down. The directors must ensure that the charity remains solvent and is run efficiently and effectively within the objectives that have been submitted to the Charities Commission. To these ends they work closely with the senior leaders, Louise and John, and we are very grateful for the work they continue to do for God’s kingdom in this place.

This year we have received one new application for membership, and two applications for charity directors and we’ll consider and vote upon these applications later in the meeting.

We currently have 28 members and 6 directors, with myself as chair of the directors and Hayley as secretary. The other charity directors are: Sara, Duncan, Linda and Sandy. At this meeting Sara will be standing down as director and I’d like to thank her for her work as a director over the past three years.

The directors meet once a quarter along with one of the senior leaders and Melanie submits a financial report for review to every directors’ meeting. She will shortly present to this meeting an overall report for the financial year that ended in 2025.

You will see from her report that our finances continue to be stable and sound, and I’d like us all to thank Mel for all the work she does as treasurer for the church – not only is she very efficient and diligent, but she also responds so quickly to all our requests for which I’m extremely grateful.

While we must fulfil our legal obligations to comply with company law and the Charities Commission, we are after all a church. The purpose of our church is to teach the ways of God, serve Him faithfully and enthusiastically within our community, and to share the Good News of Jesus with those around us.

In addition to our Sunday worship services, Little Sprouts continues to operate on a weekly basis in term time for preschool children and their parents/carers, we have a monthly community coffee morning and a monthly senior citizen’s coffee morning.

Gatecrash operates every Friday evening in term time with over 50 young people coming to every session and Latecrash has now been established to accommodate the young people who are too old for Gatecrash and attracts an additional 15-20 young people.

Housecrash runs at Steve and Lou’s home once a month on a Sunday evening. For everyone who supports any of these activities I just want to offer once again my heartfelt thanks.

In addition to these regular church activities our building is also used by Tots in Tune, the Breathe Youth Charity, occasional meetings by the local Primary school and for rehearsals by a local band called This or a Harley.

With increasing demands on our building, and the need to reconfigure it for each respective group, we have been looking for an alternative location where our church can grow and better suit the needs of our community.

FOREST GATE CHURCH
CHAIRMAN'S REPORT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
Keith Jones
Chairman
FOREST GATE CHURCH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -

The trustees present their annual report and financial statements for the year ended 30 November 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)".

Objectives and activities

To advance the Christian Faith for the benefit of the public in accordance with the statement of beliefs in such ways and in such parts of England and Wales or the World as the directors may from time to time think fit. To advance education in such ways and in such parts of England and Wales or the World as the directors from time to time may think fit. To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and support in such parts of England and Wales or the World as the directors from time to time think fit.

Public benefit

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

Achievements and performance
Significant activities and achievements against objectives
Financial review
Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The charity is a company limited by guarantee. The governing document of the charity is the company's Memorandum and Articles of Association. The business of the company is managed by a Council of Management. Members of the Council of Management are the trustees of the charity.

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 K Jones
Mrs H R Bird
Mrs S B Gibson
(Resigned 20 May 2026)
Mrs S L Jones
Mr R Butler
(Appointed 20 May 2026)
Mr B Sawyer
(Appointed 20 May 2026)
Mr D Murray
Mrs L Murray
FOREST GATE CHURCH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
Recruitment and appointment of trustees

Forest Gate Church recognises that an effective board of trustees is essential if the charity is to be effective in achieving its objects. Forest Gate Church is committed to be representative of the people with whom the charity works and have available to it all of the knowledge and skills required to run the charity. Individual trustees must have sufficient knowledge both of trusteeship in general and of the Charity's activities to enable them to carry out their role and to represent the Charity at meetings and other events.

 

Forest Gate Church operates an open recruitment process and the constitution allows any of our members to nominate candidates for trusteeship at the AGM. Trustees may also be co-opted.

 

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.

The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

 

The company's current policy concerning the payment of trade creditors is to:

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

Mr K Jones
Trustee
19 August 2026
FOREST GATE CHURCH
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FOREST GATE CHURCH
- 5 -

I report to the trustees on my examination of the financial statements of Forest Gate Church (the charity) for the year ended 30 November 2025.

Responsibilities and basis of report

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

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

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

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Edward Richards

FCCA

Upper Ground Floor
Overross House
Ross Park
Ross-on-Wye
HR9 7US
19 August 2026
FOREST GATE CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:
Donations and legacies
3
74,924
62,611
Charitable activities
4
6,828
8,389
Investments
5
1,347
1,082
Total income
83,099
72,082
Expenditure on:
Charitable activities
6
68,439
67,314
Other expenditure
10
2,536
2,824
Total expenditure
70,975
70,138
Net income and movement in funds
12,124
1,944
Reconciliation of funds:
Fund balances at 1 December 2024
110,472
108,528
Fund balances at 30 November 2025
122,596
110,472

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

FOREST GATE CHURCH
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 7 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
13
95
-
Cash at bank and in hand
124,100
111,417
124,195
111,417
Creditors: amounts falling due within one year
14
(1,599)
(945)
Net current assets
122,596
110,472
The funds of the charity
Unrestricted funds
15
122,596
110,472
122,596
110,472

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 November 2025.

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

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

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

The financial statements were approved by the trustees on 19 August 2026
Mr K Jones
Trustee
FOREST GATE CHURCH
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 8 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
17
11,336
1,368
Investing activities
Investment income received
1,347
1,082
Net cash generated from investing activities
1,347
1,082
Net cash generated from financing activities
-
-
Net increase in cash and cash equivalents
12,683
2,450
Cash and cash equivalents at beginning of year
111,417
108,967
Cash and cash equivalents at end of year
124,100
111,417
FOREST GATE CHURCH
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 9 -
1
Accounting policies
Charity information

Forest Gate Church is a private company limited by guarantee incorporated in England and Wales. The registered office is Youth and Community Building, New Road, Mitcheldean, Gloucestershire, GL17 0BX, United Kingdom.

1.1
Basis of preparation

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 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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. 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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
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.
FOREST GATE CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 10 -
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.

1.6
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.

1.7
Financial instruments

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

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include 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

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.

Derecognition of financial liabilities

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

FOREST GATE CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 11 -
1.8
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.

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.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
12,202
6,610
Legacies
62,722
56,001
74,924
62,611
Donations and gifts
Gift Aid
12,202
6,610
12,202
6,610
Legacies
Covenants and collections
63,347
56,001
Other
(625)
-
62,722
56,001
FOREST GATE CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 12 -
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Charitable activities
Events
5,629
7,253
Charitable rental income
574
591
Gifts
625
545
6,828
8,389
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Bank interest
1,347
1,082
FOREST GATE CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 13 -
6
Expenditure on charitable activities
Unrestricted funds
Unrestricted funds
2025
2024
£
£
Direct costs
Insurance
1,071
1,054
Light and heat
2,755
1,573
Telephone
568
574
Stationery
5,806
3,473
Sundry expenses
5,479
7,679
Repairs
3,296
8,918
Training
364
497
Accountancy
558
378
Wages
28,291
25,464
Sermon expenses
1,471
899
Events
5,571
2,994
Speakers
1,864
1,649
Rates and water
280
196
57,374
55,348
Grant funding of activities (see note 7)
11,065
11,966
68,439
67,314
Analysis by fund
Unrestricted funds
68,439
67,314
7
Grants payable
Unrestricted funds
Unrestricted funds
2025
2024
£
£
Grants to institutions:
Other
11,065
11,966
-
8
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
FOREST GATE CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 14 -
9
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Worship Leaders
2
2
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

10
Other expenditure
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Young people
2,536
2,824
11
Taxation

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

12
Limited by Guarantee

The company is a private company limited by guarantee and consequently does not have share capital. Each of it's members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1
-
Prepayments and accrued income
94
-
95
-
FOREST GATE CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 15 -
14
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
218
141
Trade creditors
1,027
450
Accruals and deferred income
354
354
1,599
945
15
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 December 2024
Incoming resources
Resources expended
At 30 November 2025
£
£
£
£
General funds
110,472
83,099
(70,975)
122,596
Previous year:
At 1 December 2023
Incoming resources
Resources expended
At 30 November 2024
£
£
£
£
General funds
108,528
72,082
(70,138)
110,472
16
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

17
Cash generated from operations
2025
2024
£
£
Surplus for the year
12,124
1,944
Adjustments for:
Investment income recognised in statement of financial activities
(1,347)
(1,082)
Movements in working capital:
(Increase) in debtors
(95)
-
Increase in creditors
654
506
Cash generated from operations
11,336
1,368
FOREST GATE CHURCH
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 16 -
18
Analysis of changes in net funds

The charity had no material debt during the year.

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