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Company registration number: 08089376
Charity registration number: 1149136
Westcliff Free Church
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 December 2025
Westcliff Free Church
Contents
Contents
Page
Reference and Administrative Details 1
Trustees' Report 2—3
Independent Examiner's Report 4
Statement of Financial Activities (including Income and Expenditure Account) 5
Balance Sheet 6
Notes to the Financial Statements 7—11
Page 1
Westcliff Free Church
Reference and Administrative Details
For The Year Ended 31 December 2025
Reference and Administrative Details
Trustees
Mrs J A Simmons
Mrs J C Buckland
Mr N V Buckland
Mr I R Douglas (resigned 30/04/2026)
Mr J A Simmons
Mrs C M Bose (appointed 30/04/2026)
Company Secretary
Mr N V Buckland
Charity Number 1149136
Company Number 08089376
Registered Office 635 London Road
Westcliff-On-Sea
Essex
SS0 9PE
Independent Examiner Francis James & Partners LLP
1386 London Road
Leigh on Sea
Essex
SS9 2UJ
Bankers Lloyds Bank PLC
78 High Street
Rayleigh
Essex
SS6 7EB
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Westcliff Free Church
Company No. 08089376
Trustees' Report For The Year Ended 31 December 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 December 2025.
Objectives and Activities
Aims and Objectives
The Charity was established to advance the Christian religion in accordance with the Evangelical Alliance Statement of Faith. The Church operates primarily, but not exclusively, in the City of Southend under the guidance of the Trustees (four of them in their capacity as members of the Church Leadership Team). 
The Church endeavours to equip people in the church to witness and show their faith to the wider community by supporting the activities of Love Southend. 
One Trustee (and a member of the Church Leadership Team) is Chair of Southend Street Pastors. He is also involved with the planning of an annual day of outreach in the City Centre – this is organised by a group of churches from across the City with the help of Love Essex.
Public Benefit
Prayer
We consider prayer to be an indispensable part of the individual’s, the Church’s, and
therefore, Westcliff Free Church’s life. We hold prayer meetings two or three times a month which are open to any member of the community. These meetings mainly focus on issues of celebration or concern in the life and work of church members but also cover the work and ministry of other local churches, Christian charities or individuals and their service in the City.
Services, etc.
During the year, the Church has held regular weekly services on Sunday mornings and occasionally during the week for worship, prayer, teaching and evangelism. The Church’s main purpose is to show God’s love to others and reach them for Christ. This is done through preaching God’s Word in our services and outreach to the community through the Church’s own activities. 
The building is also made available to the local community for meetings, etc. (e.g. it is used as a polling station). It is currently used by a U3A Group (monthly); for birthday parties most Saturdays; and by other Christian groups (on some Saturdays and most Sunday afternoons).
In addition, the Church has been committed to the support of Christian work among the disadvantaged in both in the UK (Counties Evangelists and Street Pastors) and across the world through The Falconer Home in Zambia; Asia Link; Stand by Me; Hand in Hand (children in various countries) and Friends of Israel Gospel Ministry.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Financial Review
Financial Position
In March 2025 we had a grant from the Southend Emergency Fund which was administered by the Southend Association of Voluntary Services (SAVS) for financial help to struggling families.  This money was paid out to the relevant families in the form of Aldi Gift Vouchers and other store vouchers.
In 2024 money was set aside as a contingency to settle a legal dispute over a donation to the church which was still not resolved in 2025.  The sum of £35,000 is held in the Legacy Fund.
Reserves Policy
The Charity’s Financial Controls includes a reserves policy which reflects the current status of the charity, its financial position and that the charity has no employees. An interest-bearing account is used for any operational reserves when available.
The Charity maintains a policy of keeping an amount that is readily accessible in our current account to cover at least 3 months’ anticipated expenditure. 
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Westcliff Free Church
Trustees' Report (continued)
For The Year Ended 31 December 2025
Structure, Governance and Management
Governing Document
The charity is a company limited by guarantee incorporated on 28th September 2012.  The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2011.  It was established under its Memorandum of Associated which established the objects and powers of the charity and is governed by its Articles of Association.
Trustee Selection Methods
Trustees are nominated by the Church Leadership Team and endorsed by the members of the Church at the next Annual General Meeting.
Organisation
The Westcliff Free Church Trustees are five members of the church, four of whom are spiritual leaders of the church (the Church Leadership Team).
The Church Leadership Team have responsibility fo rthe spiritual direction and vision of the charity. They meet every month (except August).
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Westcliff Free Church for the purposes 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. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:
  • select suitable accounting policies and then apply them consistently;
  • observe the methods and principles in the Charity SORP;
  • make judgments and accounting estimates that are reasonable and prudent; and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr N V Buckland
Trustee
19/10/2026
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Westcliff Free Church
Independent Examiner's Report to the Trustees of Westcliff Free Church
For The Year Ended 31 December 2025
Independent Examiner's Report to the Trustees of Westcliff Free Church
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
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:
  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
  2. the accounts do not accord with those records; or
  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
  4. the accounts 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 accounts 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 accounts to be reached.
Francis James & Partners LLP
19/10/2026
1386 London Road
Leigh on Sea
Essex
SS9 2UJ
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Westcliff Free Church
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Statement of Financial Activities (including Income and Expenditure Account)
2025 2024
Unrestricted funds Unrestricted funds
Notes £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 22,917 16,735
Charitable activities:
Show Jesus to others 5,021 5,444
Investments 4 177 444
28,115 22,623
EXPENDITURE ON:
Charitable activities: 6
Show Jesus to others (26,390 ) (26,589 )
NET INCOME/(EXPENDITURE) 1,725 (3,966 )
NET MOVEMENT IN FUNDS 1,725 (3,966 )
RECONCILIATION OF FUNDS:
Total funds brought forward 151,738 155,704
TOTAL FUNDS CARRIED FORWARD 13 153,463 151,738
The notes on pages 7 to 11 form part of these financial statements.
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Westcliff Free Church
Balance Sheet
As At 31 December 2025
Balance Sheet
2025 2024
Unrestricted funds Total funds
Notes £ £
FIXED ASSETS
Tangible Assets 10 108,930 110,891
108,930 110,891
CURRENT ASSETS
Debtors 11 1,025 1,200
Cash at bank and in hand 44,798 40,227
45,823 41,427
Creditors: Amounts Falling Due Within One Year 12 (1,290 ) (580 )
NET CURRENT ASSETS (LIABILITIES) 44,533 40,847
TOTAL ASSETS LESS CURRENT LIABILITIES 153,463 151,738
NET ASSETS 153,463 151,738
FUNDS OF THE CHARITY
Unrestricted Funds 153,463 151,738
TOTAL FUNDS 13 153,463 151,738
For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr N V Buckland
Trustee
19/10/2026
The notes on pages 7 to 11 form part of these financial statements.
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Westcliff Free Church
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Westcliff Free Church is a company limited by guarantee, incorporated in England & Wales, registered number 08089376 and registered charity number 1149136 . The registered office is 635 London Road, Westcliff-On-Sea, Essex, SS0 9PE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.3. Incoming Resources
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 deed 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.
2.4. Donated Goods and Services
Donated goods and services are recognised at fair value, being the expected proceeds from sale less the expected costs of sale. If it is practical to assess the fair value at receipt, it is recognised in stock. Where it is impractical to fair value items due to the volume of low value items, they are not recognised in the financial statements until they are sold.
2.5. Resources Expended
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 benefit will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is classified by activity.  The cost 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 the basis consistent with the use of the resources.  
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Westcliff Free Church
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold None provided
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% straight lince
The company has adopted a policy of continually upgrading and developing its freehold, thus maintaining a residual value in excess to the cost of the freehold property.  Therefore, no depreciation is provided in respect of the freehold property.
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.8. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
3. Income from Donations and Legacies
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Donations and gifts 17,409 10,469
Donated goods, facilities and services 5,508 6,266
22,917 16,735
4. Investment Income
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Bank interest receivable 177 444
5. Net Income/(Expenditure)
The net income/(expenditure) is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets - owned 1,961 2,224
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Westcliff Free Church
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Analysis of Expenditure
2025
Activities undertaken directly Support costs
(see note 7 ) 		Total
£ £ £
Show Jesus to others 13,668 12,722 26,390
2024
Activities undertaken directly Support costs
(see note 7 ) 		Total
£ £ £
Show Jesus to others 13,246 13,343 26,589
7. Support Costs
2025 2024
Show Jesus to others Show Jesus to others
£ £
Premises expenses 4,492 4,960
General administration 6,269 6,159
Depreciation 1,961 2,224
12,722 13,343
8. Independent Examiner's Remuneration
2025 2024
£ £
Independent examination of the financial statements 540 -
9. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
10. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 100,000 11,715 1,400 113,115
As at 31 December 2025 100,000 11,715 1,400 113,115
...CONTINUED
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Westcliff Free Church
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
Depreciation
As at 1 January 2025 - 1,757 467 2,224
Provided during the period - 1,494 467 1,961
As at 31 December 2025 - 3,251 934 4,185
Net Book Value
As at 31 December 2025 100,000 8,464 466 108,930
As at 1 January 2025 100,000 9,958 933 110,891
11. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,025 1,200
12. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 580
Accruals and deferred income 1,290 -
1,290 580
13. Movement in Funds
As at 1 January 2025 Income Expenditure Transfers As at 31 December 2025
£ £ £ £ £
Unrestricted funds
General:
General unrestricted fund 115,576 23,516 (22,002 ) (79 ) 117,011
Designated:
Childrens fund 1,082 - (561) - 521
Defibrilator fund - - - 79 79
Missionary fund - 4,599 (3,801) - 798
Clothes for homeless fund 80 - (26) - 54
Legacy fund 35,000 - - - 35,000
36,162 4,599 (4,388 ) 79 36,452
Total unrestricted funds 151,738 28,115 (26,390 ) - 153,463
Total funds 151,738 28,115 (26,390 ) - 153,463
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Westcliff Free Church
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
As at 1 January 2024 Income Expenditure Transfers As at 31 December 2024
£ £ £ £ £
Unrestricted funds
General:
General unrestricted fund 123,764 18,178 (21,885 ) (4,481 ) 115,576
Designated:
Childrens fund 1,421 - (339) - 1,082
Missionary fund - 4,365 (4,365) - -
Building fund 30,519 - - (30,519) -
Clothes for homeless fund - 80 - - 80
Legacy fund - - - 35,000 35,000
31,940 4,445 (4,704 ) 4,481 36,162
Total unrestricted funds 155,704 22,623 (26,589 ) - 151,738
Total funds 155,704 22,623 (26,589 ) - 151,738
14. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
2025 2024
£ £
Other Expenses 287 -
15. Related Party Disclosures
During the year Mr N V Buckland was paid £180 for his time in maintaining the church building.
16. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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