Company registration number 08434407 (England and Wales)
Charity registration number 1152080 (England and Wales)
EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr M Collard
Mrs M L Dias
Mr A Schoeps
Mr M Dos Santos
Secretary
Mrs L Schoeps
Country of incorporation
United Kingdom
(England and Wales)
Company number
08434407
Charity number (England and Wales)
1152080
Principal address
Trinity Hall
Victoria Road
Swindon
Wiltshire
SN1 3AL
Registered office
Trinity Hall
Victoria Road
Swindon
Wiltshire
SN1 3AL
Independent examiner
John Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
CONTENTS
Page
Trustees' report
1 - 4
Statement of trustees' responsibilities
5
Independent examiner's report
6
Statement of financial activities
7
Balance sheet
8
Notes to the financial statements
9 - 19
EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
TRUSTEES' REPORT (INCLUDING DIRECTOR'S 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

Equippers Church is a charitable company whose principal objective is the advancement of the Christian faith for the public benefit, in accordance with the Statement of Beliefs outlined in the Articles of Association. The charity operates across the UK and internationally, as the Trustees consider appropriate.

Public benefit

The Trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit in determining the charity’s activities. All activities undertaken by Equippers Church are carried out with the aim of furthering its charitable purposes for the public benefit.

Principal Activities

Equippers Church is part of the Acts Churches UK movement and operates as a vibrant Christian community. Our principal activities include:

Achievements and performance

Christian Services and Education

Our vision is to “Win Souls, Make Disciples, Transform Communities and Transform Nations.” This vision is brought to life through various church programmes, including Sunday services, small groups (E-Groups), educational courses, and community ministries.

 

Sunday Services

Equippers Church hosts dynamic weekly services that are inclusive and open to all. In 2025, we welcomed 363 first-time visitors and, due to growth, we launched a 2nd service, and we will be looking to find a new venue to rent or purchase. During the year, we celebrated 90 salvations and 24 baptisms, reflecting meaningful engagement in the Christian faith.

 

E-Groups

Midweek E-Groups continue to be a vital part of our discipleship strategy, meeting across Swindon in homes and public spaces. These interactive gatherings foster spiritual growth, peer support, and prayer.

 

Children’s Ministry: Tiny Treasure and E-Kids

Our playgroup, Tiny Treasure and Trove, runs term-time Fridays for under-5s and their caregivers. Activities include free play, storytelling, crafts, and songs, supported by refreshments and a welcoming environment.

 

E-Kids offers age-appropriate faith-based education for children from 18 months to Year 5. All volunteers are DBS-checked and trained in safeguarding. In 2025, we hosted our third Kids Summer Club, attended by over 47 children.

 

 

EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

Count Me In Ministry

This ministry regularly supports approximately 10 young people with additional needs within our core programs and their families, we also actively reach over 100 individuals with special needs across the wider community.

 

In 2025, the ministry significantly expanded its reach and deepened its impact across both the church and the local area through several key initiatives:

 

 

Youth Ministry: Emerge

Our youth programme, Emerge, is a vibrant and growing ministry that engages over 50 young people weekly, providing a dynamic mix of discipleship, personal development, and practical skills training. Open to all young people aged 11–18, Emerge aims to be a welcoming, inclusive, and supportive environment where young people feel seen, heard, and valued.

 

At the heart of Emerge is the desire to see young people discover their true identity and purpose in Christ. Through faith-based teaching, small group discussions, worship, and mentorship, we help them grow in their spiritual journey while also addressing the real-life challenges they face.

 

In addition to spiritual development, the programme is designed to equip youth with tangible, transferable skills that build confidence and foster leadership. Participants have the opportunity to engage in a range of creative and technical areas, including:

 

 

By offering these skills in a supportive, faith-centred setting, Emerge helps young people grow in confidence, develop responsibility, and gain a sense of purpose. The skills they acquire not only benefit the life of the church but also prepare them for future educational and career opportunities.

 

Importantly, Emerge serves as a safe space where young people from diverse backgrounds can form friendships, explore their faith, express themselves creatively, and find encouragement from mentors and peers. We believe that every young person has unique potential, and through Emerge, we are committed to helping them step into that potential with faith, confidence, and hope for their future.

 

 

EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -

Education and Leadership Development

Equippers Church continues to invest in leadership development through structured programmes such as Alpha, Christianity Explored, and Discipleship Explored. Volunteers are trained through regular events, mentoring, and active leadership roles, contributing to the long-term sustainability of church operations.

 

Volunteer Contribution

The work of Equippers Church is made possible by our team of over 132 dedicated volunteers who serve across all departments. Their time, energy, and passion are instrumental to the charity’s continued impact and success.

 

Community Impact and Financial Support

In 2025, donations received towards our Impact Offering enabled the church to:

 

 

We are also pleased to say that our church plant in Braga, Portugal, launched last September/2025, is now hosting an average of 140 people each week, has baptised 7 people so far, and averages 7 new visitors each week.

Financial review

The financial period ended with a net surplus of £69,024 (2024: surplus £5,239), and a period-end balance of £235,451 (2024: £166,427). The Trustees are satisfied that the charity remains in a strong financial position.

 

In accordance with best practice, reserves have been set at a level equivalent to three months’ essential core operating costs, currently calculated at £48,000. These reserves are intended to ensure financial stability and enable the charity to respond to unforeseen challenges.

 

Plans for the Future

In 2026, Equippers Church will continue to grow and equip our UK-based community while advancing by supporting Equippers Church in Braga financially, finding a new venue to rent or purchase, and employing one more person.

Structure, governance and management

Equippers Church is a charitable company limited by guarantee, governed by its Memorandum and Articles of Association. The charity is registered in England and Wales under:

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
Mrs M L Dias
Mr A Schoeps
Mr M Dos Santos
EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
Recruitment and appointment of trustees

The Trustees are responsible for the governance and strategic oversight of the charity, ensuring compliance with the Companies Act 2006 and Charities SORP (FRS 102). The Trustees safeguard the assets of the charity and take appropriate measures to prevent fraud or financial mismanagement.

 

Trustees are recruited by the existing Trustees who 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.

 

The Trustees are responsible for ensuring that adequate accounting records are maintained and that financial statements provide a true and fair view of the financial position and activities of the charity.

 

This report is prepared in accordance with the special provisions applicable to companies subject to the small companies' regime under Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

 

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

Mr A Schoeps
Trustee
23 September 2026
EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -

The trustees, who are also the directors of Equippers Church Swindon 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 SWINDON
(FORMERLY JD CHURCH LTD)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EQUIPPERS CHURCH SWINDON
- 6 -

I report to the trustees on my examination of the financial statements of Equippers Church Swindon (the charity) for the year ended 31 December 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

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 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:

1

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

2

the financial statements do not accord with those records; or

3

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

4

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

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

John Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
25 September 2026
EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
Unrestricted
Restricted
Total
Unrestricted
funds
funds
funds
2025
2025
2025
2024
Notes
£
£
£
£
Income from:
Donations and legacies
3
283,189
44,143
327,332
169,253
Investments
4
4,072
-
4,072
2,166
Total income
287,261
44,143
331,404
171,419
Expenditure on:
Charitable activities
5
239,895
22,485
262,380
166,180
Total expenditure
239,895
22,485
262,380
166,180
Net income and movement in funds
47,366
21,658
69,024
5,239
Reconciliation of funds:
Fund balances at 1 January 2025
166,427
-
166,427
161,188
Fund balances at 31 December 2025
213,793
21,658
235,451
166,427

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

EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
8,545
15,593
Current assets
Debtors
13
4,874
3,398
Cash at bank and in hand
230,060
151,740
234,934
155,138
Creditors: amounts falling due within one year
14
(8,028)
(4,304)
Net current assets
226,906
150,834
Total assets less current liabilities
235,451
166,427
Net assets
235,451
166,427
The funds of the charity
Restricted income funds
16
21,658
-
Unrestricted funds
17
213,793
166,427
235,451
166,427

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

The director acknowledges her 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 23 September 2026
Mr A  Schoeps
Trustee
Company registration number 08434407 (England and Wales)
EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
1
Accounting policies
Company information

Equippers Church Swindon is a private company limited by guarantee incorporated in England and Wales. The registered office is Trinity Hall, Victoria Road, Swindon, Wiltshire, SN1 3AL.

1.1
Reporting period

These Accounts cover the period of 1st April 2024 to 31st December 2024. Following the change of name the shorter period is to align the charity accounts with other Equippers Churches. The comparatives cover the period 1st April 2023 to 31 March 2024 and the amounts presented in the financial statements to 31st December 2024 are not entirely comparable.

1.2
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” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
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.

1.4
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.

1.5
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.
EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies (Continued)
- 10 -
1.6
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.

1.7
Tangible fixed assets

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 basis:

Plant and equipment
20% straight line
Fixtures and fittings
20% straight line
Motor vehicles
25% straight line

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.

1.8
Impairment of fixed 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).

1.9
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.

1.10
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.

EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies (Continued)
- 11 -
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.

1.11
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.

1.12
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 SWINDON
(FORMERLY JD CHURCH LTD)
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
273,292
44,143
317,435
169,253
-
169,253
Contributions towards Church events
9,897
-
9,897
-
-
-
283,189
44,143
327,332
169,253
-
169,253
Donations and gifts
Donations and legacies
228,189
42,151
270,340
145,569
-
145,569
Gift Aid
45,103
1,992
47,095
23,684
-
23,684
Other
-
-
-
-
-
-
273,292
44,143
317,435
169,253
-
169,253
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
4,072
2,166
EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 13 -
5
Expenditure on charitable activities
2025
2024
£
£
Direct costs
Staff costs
84,678
57,879
Depreciation and impairment
7,048
7,048

Team activities/expenses

-
158

Courses/training/conferences

7,935
10,517

Hospitality, events and caring

6,293
1,119

JD kids and youth

8,692
3,978

JD worship

13,198
7,899

Telecommunications and IT

5,568
2,554

Equipment

-
2,840

Marketing/Advertising

573
1,241
Consultancy costs
-
1,848

Stationery and resources

1,572
956

Repairs, decoration and cleaning

4,655
1,700

Vehicle expenses

4,295
4,897

Other ministry costs

3,138
8,255
Rates and utilities
11,875
5,025
Rent
47,999
33,687
Honorarium
2,356
2,151
Running Church events
11,743
-
221,618
153,752
Grant funding of activities (see note 6)
36,438
8,446
Share of support and governance costs (see note 7)
Support
1,376
1,367
Governance
2,948
2,615
262,380
166,180
Analysis by fund
Unrestricted funds
239,895
166,180
Restricted funds
22,485
-
262,380
166,180
EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 14 -
6
Grants payable
Charitable activities
Charitable activities
2025
2024
£
£
Grants to institutions:
Acts Church
4,812
1,800
Swindon Night Shelter
1,400
1,200
Fashion
500
100
Equippers Ghana
-
2,000
Costs to support Braga Church plant
29,726
2,016
Other
-
480
36,438
7,596
Grants to individuals
-
850
36,438
8,446
7
Support costs allocated to activities
2025
2024
£
£
Bank Charges
1,017
1,113
Insurance
359
254
Governance costs
2,948
2,615
4,324
3,982
Analysed between:
Charitable activities
4,324
3,982
8
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
900
900
Depreciation of owned tangible fixed assets
7,048
7,048
9
Trustees

Trustee A Schoeps received is employed by the Church as a pastor. He received a gross salary of £42,400 (2024: £30,000) and employers pension contributions of £1,688 (2024: £1,260).

 

Total donations from trustees and their related parties amounted to £23,178 (2024: £15,478).

EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 15 -
10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
3
4
Employment costs
2025
2024
£
£
Wages and salaries
81,651
55,812
Other pension costs
3,027
2,067
84,678
57,879
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:

2025
2024
£
£
Aggregate compensation
49,451
34,458
11
Taxation

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

12
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
34,489
654
4,200
39,343
At 31 December 2025
34,489
654
4,200
39,343
Depreciation and impairment
At 1 January 2025
19,946
654
3,150
23,750
Depreciation charged in the year
5,998
-
1,050
7,048
At 31 December 2025
25,944
654
4,200
30,798
Carrying amount
At 31 December 2025
8,545
-
-
8,545
At 31 December 2024
14,543
-
1,050
15,593
EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 16 -
13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
4,874
3,398
14
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
498
995
Other creditors
5,574
1,023
Accruals and deferred income
1,956
2,286
8,028
4,304
15
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
3,027
2,067

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.

16
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
£
£
£
£
-
-
-
-
Count Me In
-
26,617
(1,241)
25,376
Night to Shine
-
1,225
(4,944)
(3,719)
Equippers Braga
-
16,300
(16,300)
-
-
44,143
(22,485)
21,658
EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
16
Restricted funds (Continued)
- 17 -

Count Me In - Count Me In is the additional needs ministry of Equippers Church Swindon. It was created to help children and young people with special educational needs and disabilities participate fully in church life and discover the love of God in a safe, welcoming and inclusive environment. The ministry provides individual support plans, dedicated sensory sessions and stories, access to a sensory room, and trained team members who help children participate in the Spark and Boom programmes. Donations fund specialist resources, equipment, training and appropriate support for each child and family.

 

Equippers Braga - Equippers Braga is a missional Equippers church plant in Braga, Portugal. The project began in January 2025, with Sunday services launching in September 2025. Since then, the church has continued to grow, reaching people in Braga and teaching them the Word of God. The church plant was made possible through the generous financial support of other churches, together with donations received through Equippers Church Swindon.

17
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
At 31 December 2025
£
£
£
£
General funds
166,427
287,261
(239,895)
213,793
Previous period:
At 1 January 2024
Incoming resources
Resources expended
At 31 December 2024
£
£
£
£
General funds
161,188
171,419
(166,180)
166,427
18
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 December 2025:
Tangible assets
8,545
-
8,545
Current assets/(liabilities)
205,248
21,658
226,906
213,793
21,658
235,451
EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
18
Analysis of net assets between funds (Continued)
- 18 -
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 December 2024:
Tangible assets
15,593
-
15,593
Current assets/(liabilities)
150,834
-
150,834
166,427
-
166,427
EQUIPPERS CHURCH SWINDON
(FORMERLY JD CHURCH LTD)
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 19 -
19
Operating lease commitments

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
28,014
-
20
Related party transactions
Transactions with related parties

During the year the charity entered into the following transactions with related parties:

Many of the employees of the Church are related to trustees, The gross salary and pension contributions for these related parties are as follows:

 

Name

Gross pay

Employer pension contributions

 

£

£

 

 

 

B Crathorne

18,100

593

M Schoeps

21,151

746

 

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