Family Church Charity Accounts

COMPANY REGISTRATION NUMBER: 01786058

CHARITY REGISTRATION NUMBER: 514852

Family Church

Company Limited by Guarantee

Unaudited Accounts

31 March 2026

Family Church

Company Limited by Guarantee

Accounts

Year ended 31 March 2026

	Page

Trustees' annual report (incorporating the director's report)	1

Independent examiner's report to the trustees	5

Statement of financial activities (including income and expenditure account)	6

Statement of financial position	7

Notes to the accounts	8

Family Church

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2026

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited accounts of the charity for the year ended 31 March 2026 .

Reference and administrative details

Registered charity name	Family Church

Charity registration number	514852

Company registration number	01786058

Principal office and registered	31 Crank Road
office	Billinge
	Wigan
	WN5 7DT
	UK

The trustees

	P Boardman
	A Crossley
	E Davies
	M Hardy
	T Lokuta
	J Miller
	G Mobey

Company secretary	Gaynor Mobey

Independent examiner	Giles Mattocks
	18 Mulberry Avenue
	Turnstone Business Park
	Widnes
	Cheshire
	WA8 0WN

Structure, governance and management

All the directors of the company are also Trustees of the charity, and their responsibilities include all the responsibilities of the directors under the Companies Act and of Trustees under the Charities Act.

The Board of trustees held regular meetings across the year, with 85%+ attendance for each meeting.

Nature of the governing documents and constitution of the Charity

The Organisation is a charitable company limited by guarantee, incorporated on 25 January 1984 and registered as a charity on 26 March 1984. The Company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Article of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £100.

The methods adopted for the recruitment and appointment of new trustees

The directors of the company are also the charity trustees for the purpose of charity law and under the Company's Articles the directors are known as members of the charity.

The directors are chosen to bring a wide variety of skills to the charity management.

Objectives and activities

The purposes for the charitable company are:

1. The advancement of the Christian religion through the worship of God

2. The advancement of the education of children generally by the provision, maintenance and conducting of a school.

Sunday Services and worship

Throughout 2025/26, we continued to hold Sunday services at Billinge and a Sunday small group in Skelmersdale. These gatherings included contemporary worship, prayer, Bible teaching and regular communion.

Family Church Billinge also continued to run monthly family services, creating a welcoming space for all ages to worship together.

During this period, we continued the process of transferring the remaining assets to Westhoughton Family Church.

Children, Youth and Young Adults

Each week, we welcomed more than 30 children and young people, with dedicated provision for school-aged children during Sunday morning services.

Additional children's events included a Light the Night party on 31 October and a Christmas party. These occasions gave children opportunities to have fun, invite friends and take part in activities while hearing the good news of Jesus.

The Friday Youth Club continued to attract an average of 20 young people each week. It provides a regular space for high-school-aged young people to build friendships, enjoy activities and be encouraged in their faith.

In August, our youth and young adults attended Limitless Festival, joining thousands of others for five days of camping, live music, Christian worship, Bible teaching and sports. The experience was deeply encouraging, and the young people later shared their testimonies with the church during a dedicated Sunday service. Youth Alpha was another highlight of the year, with on average 15-20 regular attendees each week learning more about Jesus and the Christian faith. The sessions were supervised by adults and led by members of the youth group.

Discipleship, Prayer and Fellowship

Our house groups continued to meet throughout the year, giving members and regular attendees opportunities to study the Bible, pray, build friendships and find connection during the week.

Prayer meetings also continued, including early Monday mornings in Skelmersdale, and weekday mornings online. At the start of 2026, we introduced The Prayer Room, a monthly opportunity for the whole church to come together for morning and evening prayer.

Regular fellowship events also took place throughout the year. The Men's Breakfast ran monthly on Saturday mornings, while the ladies met for brunch, with both groups enjoying food, friendship and time in God's Word.

Seasonal Events and Church Life

At the start of this financial period, we planned a full programme of Easter activities. As we moved into the summer months, we began our Summer of Psalms series, encouraging members of the congregation to share their favourite verses. We also marked the start of the school holidays with a family "Schools Out" service.

In September, we launched a renewed church vision: "A family church that is Christ-centred, where people matter." This was introduced alongside seven key values. During the autumn, we also

launched Praise Reloaded, inviting the congregation to share their favourite worship songs.

We expanded our social media presence by adding an Instagram account and enjoyed a traditional evening of hymns through our Stand and Sing service.

In November, Family Church took part in Operation Christmas Child, packing shoeboxes to send to children across the world.

Our Christmas programme included a nativity, music from our All-Stars Orchestra, choir singing in the local area and a worship evening. Alongside these events, we continued to support the Storehouse Christmas Hamper Appeal.

Some members of the Church also enjoyed celebrating the New Year together at a residential retreat.

Partnerships and community outreach

Family Church continued its partnership with the International Christian Embassy in Jerusalem (ICEJ), whose administrative office remains based at Family Church Billinge.

The Storehouse Project remains our main opportunity to serve the wider community, providing vital support to many people each day through free food, clothing, furniture and other practical help. The project also runs Grace Shop, a charity shop based in Skelmersdale.

During this period, we also introduced Safer Families/Home for Good to the church. This led to ongoing relationship with the organisation and encouraged some members of Family Church to become volunteers.

Financial review

The Statement of Financial Activities shows outgoing resources for the year of £172 (2025 incoming: £48,767)

The total reserves at the year end stand at £1,145,793 (2025: £1,145,965)

Free unrestricted liquid reserves amounted to £162,357 (2025: £135,059)

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 26 October 2026 and signed on behalf of the board of trustees by:

G Mobey	Gaynor Mobey
Trustee	Charity Secretary

Family Church

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Family Church

Year ended 31 March 2026

I report to the trustees on my examination of the accounts of Family Church ('the charity') for the year ended 31 March 2026.

Responsibilities and basis of report

As the 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 the 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 charity 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.

Giles Mattocks Independent Examiner

18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 0WN

26 October 2026

Family Church

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 March 2026

	2026			2025
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Income and endowments

Donations and legacies	5	126,809	7,915	134,724	165,894
Investment income	6	1,569	–	1,569	1,077
Other income	7	155	–	155	–
		---------	-------	---------	---------
Total income		128,533	7,915	136,448	166,971
		---------	-------	---------	---------

Expenditure

Expenditure on charitable activities	8,9	128,705	7,915	136,620	118,204
		---------	-------	---------	---------
Total expenditure		128,705	7,915	136,620	118,204
		---------	-------	---------	---------

	---------	-------	---------	---------
Net (expenditure)/income and net movement in funds	( 172)	–	( 172)	48,767
	---------	-------	---------	---------

Reconciliation of funds

Total funds brought forward	1,145,965	–	1,145,965	1,097,198
	------------	-------	------------	------------
Total funds carried forward	1,145,793	–	1,145,793	1,145,965
	------------	-------	------------	------------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Family Church

Company Limited by Guarantee

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible fixed assets	14		982,114	1,000,263

Current assets

Debtors	15	4,745	12,625
Cash at bank and in hand		162,357	135,059
		---------	---------
		167,102	147,684

Creditors: amounts falling due within one year	16	3,423		1,982
		---------		---------
Net current assets			163,679	145,702
			------------	------------
Total assets less current liabilities			1,145,793	1,145,965
			------------	------------
Net assets			1,145,793	1,145,965
			------------	------------

Funds of the charity

Unrestricted funds		1,145,793	1,145,965
		------------	------------
Total charity funds	18	1,145,793	1,145,965
		------------	------------

For the year ending 31 March 2026 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 ;

- The directors 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.

These accounts were approved by the board of trustees and authorised for issue on 26 October 2026 , and are signed on behalf of the board by:

Gaynor Mobey

Trustee

Family Church

Company Limited by Guarantee

Notes to the Accounts

Year ended 31 March 2026

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 31 Crank Road, Billinge, Wigan, WN5 7DT, UK.

2. Statement of compliance

These accounts have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The accounts are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instrument have not been presented.

Judgements and key sources of estimation uncertainty

The preparation of the financial statement required management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold Buildings	-	2% straight line
Plant & Machinery	-	33% straight line
Fixtures & Fittings	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

The Company is limited by guarantee and therefore has no share capital.

5. Donations and legacies

Unrestricted Funds	Restricted Funds	Total Funds 2026
£	£	£

Donations

Group Activities	812	–	812
Gifts & Donations	106,174	–	106,174
Gift Aid recoverable	19,823	–	19,823

Grants

Grants receivable	–	7,915	7,915
	---------	-------	---------
	126,809	7,915	134,724
	---------	-------	---------

Unrestricted Funds	Restricted Funds	Total Funds 2025
£	£	£

Donations

Group Activities	3,824	–	3,824
Gifts & Donations	138,627	–	138,627
Gift Aid recoverable	23,443	–	23,443

Grants

Grants receivable	–	–	–
	---------	----	---------
	165,894	–	165,894
	---------	----	---------

6. Investment income

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Bank interest receivable	1,569	1,569	1,077	1,077
	-------	-------	-------	-------

7. Other income

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Other income	155	155	–	–
	----	----	----	----

8. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Expenditure on charitable activities	127,712	7,915	135,627
Support costs	993	–	993
	---------	-------	---------
	128,705	7,915	136,620
	---------	-------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Expenditure on charitable activities	117,314	–	117,314
Support costs	890	–	890
	---------	----	---------
	118,204	–	118,204
	---------	----	---------

9. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2026	Total fund 2025
	£	£	£	£
Expenditure on charitable activities	135,627	–	135,627	117,314
Governance costs	–	993	993	890
	---------	----	---------	---------
	135,627	993	136,620	118,204
	---------	----	---------	---------

10. Net (expenditure)/income

Net (expenditure)/income is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible fixed assets	18,908	18,145
	--------	--------

11. Independent examination fees

	2026	2025
	£	£

Fees payable to the independent examiner for:

Independent examination of the accounts	994	889
	----	----

12. Staff costs and emoluments

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2026	2025
	£	£
Wages and salaries	22,266	32,700
Social security costs	–	2,532
Employer contributions to pension plans	437	490
	--------	--------
	22,703	35,722
	--------	--------

The average head count of employees during the year was 3 (2025: 3 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2026	2025
	No.	No.
Number of staff	3	3
	----	----

No employee received employee benefits of more than £60,000 during the year (2025: Nil).

13. Trustee remuneration and expenses

There were no employees who had total remuneration benefits in excess of £60,000 per annum (2025: none)

The trustees received no remuneration during the year (2025: £nil)

The trustees did not receive any expenses during the year (2025: £nil)

The key management personnel did not receive any employee benefits during the year (2025: £nil)

14. Tangible fixed assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Total
	£	£	£	£
Cost
At 1 April 2025	1,166,188	101,676	–	1,267,864
Additions	–	–	759	759
	------------	---------	----	------------
At 31 March 2026	1,166,188	101,676	759	1,268,623
	------------	---------	----	------------
Depreciation
At 1 April 2025	167,800	99,801	–	267,601
Charge for the year	16,780	1,875	253	18,908
	------------	---------	----	------------
At 31 March 2026	184,580	101,676	253	286,509
	------------	---------	----	------------
Carrying amount
At 31 March 2026	981,608	–	506	982,114
	------------	---------	----	------------
At 31 March 2025	998,388	1,875	–	1,000,263
	------------	---------	----	------------

15. Debtors

	2026	2025
	£	£
Other debtors	4,745	12,625
	-------	--------

16. Creditors: amounts falling due within one year

	2026	2025
	£	£
Accruals and deferred income	900	900
Social security and other taxes	306	421
Other creditors	2,217	661
	-------	-------
	3,423	1,982
	-------	-------

17. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 437 (2025: £ 490 ).

18. Analysis of charitable funds

Unrestricted funds

	At 1 April 2025	Income	Expenditure	At 31 March 2026
	£	£	£	£
General funds	1,145,965	128,533	(128,705)	1,145,793
	------------	---------	---------	------------

	At 1 April 2024	Income	Expenditure	At 31 March 2025
	£	£	£	£
General funds	1,097,198	166,971	(118,204)	1,145,965
	------------	---------	---------	------------

Restricted funds

	At 1 April 2025	Income	Expenditure	At 31 March 2026
	£	£	£	£
Restricted Fund	–	7,915	(7,915)	–
	----	-------	-------	----

	At 1 April 2024	Income	Expenditure	At 31 March 2025
	£	£	£	£
Restricted Fund	–	–	–	–
	----	----	----	----

19. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2026
	£	£
Tangible fixed assets	982,114	982,114
Current Assets	167,102	167,102
Creditors less than 1 year	(3,423)	(3,423)
	------------	------------
Net assets	1,145,793	1,145,793
	------------	------------

	Unrestricted Funds	Total Funds 2025
	£	£
Tangible fixed assets	1,000,263	1,000,263
Current Assets	147,684	147,684
Creditors less than 1 year	(1,982)	(1,982)
	------------	------------
Net assets	1,145,965	1,145,965
	------------	------------