Charity registration number 1038793
KING'S CHURCH KESWICK
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Gibbons
Chartered Accountants & Tax Advisers
SEAV
SOI UTI C)IN5 j

KING'S CHURCH KESWICK
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr A Wightman
Mrs C Morgan
Mr N Lockwood
Charity number
1038793
Princlpal address
61 Trinity Way
Keswick
Cumbria
CA12 4HZ
Independent examlner
Mr T Hindmoor BFP FCA
Gibbons
Lakeland Office
2 Europe Way
Cockermoulh
Cumbria
CA13 ORJ

KING'S CHURCH KESWICK
CONTENTS
Page
Trustees report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
6-14

KING'S CHURCH KESWICK
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their annual report and financial statements for the year ended 31 December 2023.
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 Charities Act 2011 and "Accounting and
Reporting by Charities.. Stalement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021" (effective 1 January 2019).
Objectlves and activitles
Kings Church is a Registered Charity operating within the terms of its Constitution (first approved by the Charity
Commission in 2004> and updated and approved again in 2007. Ils finance and governance are independently
discharged by its Trustees and Elders. Kings Church is affiliated to the Newfronliers Group of Churches
{Christcentral} who supply guidance and support as requested.
Kings Church Keswick's primary objective is to promote the biblical Christian Faith for the public benefit, and it
seeks to do this through the avenues shown below..
1. Meetings and other activities promoted by the Trustees and Elders within the wide range of objectives listed
in Clause 2 of ils Constitution. From 2006 onwards, these activities have been undertaken in C¢>operalion
wilh other Newfrontiers affiliated churches across Cumbria and the North of England. Kings Church and its
members also offer financial support to Christian works overseas,. notably to a local church school in
Clarens, South Africa.
2. The Church conlinues to meet on Sundays al the St. Herbert's School. Trinity Way, Keswick.
3. The parent and carers toddler group are now meeting in one of the rooms at Ihe Rawnsley Centre. Cc￿taCt
with the families is maintained by the Group Leaders using telephones and social media.
4. Breakthru, for young people aged 11 to 16, both from Church families and those within the wider Keswick
community, meet on Sunday Evenings at the home of Angus and Andrea Wightman. We continue to join
with Sl. John's Church in delivering Messy Church. The meetings take place once a month on the second
Sunday.
Angus Wightman conlinues to support local primary and secondary schools, making an active input both to their
assemblies and classroom activities
Management of the Church and Its finances
The church's financial affairs are not complex and are principally concerned with the management of its cash flow
against monlhly receipts and payments. It has no investments and only limited material assets.
The responsibility for the management of Kings Church and its finances rests with the Elders and Trustees.
Angus Wightman continued in his role as the paid Elder and Chair of the Trustees, however due to the severe
reduction in Church income. he has reduced his working days to two per week, Angus is supported in his role by
o unpaid Trustees, Nimrod Lockwood, and Christine Morgan. Susan Higson serves as Secretary to the Truslees.
The Treasurer, Brenda Tsintas, manages and banks the church's cash receipts and pays the bills. Church finances
are overseen by Christine Morgan who is chair of the remunerations committee.
Because of the nature of Kings Church's operations, the Trustees, policy is to retain a significantly low-risk bank
balance. Al the end of 2023, Kings Church had a composile bank balance of £34,051.34 in its accounts at Barclays
Bank. At the end of 2022, this sum stood at £19,780.45 - a net movement in funds of £14,270.89 over the period
covered by this report.

KING'S CHURCH KESWICK
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Glfts recelved and rnade by KCK to other churches and Christlan Charltles
The greater part of lQngs Church's Income in 2023 came from the customary tithes and gifts of its members. No
grants were solicited or received from any external charities. During the year the church received a generous gift of
£10,000 from a couple who have visited the church on numerous occasions.
From a lolal income of £66.172 (including Gift Aid refund5) the Church gave away £4,089. equivalent to 60h of this
lotsl.
From members committed giving. the Church made 12 consecutive monthly transfers in favour of the following tmo
Charilles.,
NewlrontierslChrlst¢enlral
Dlhlabeng Ghurch School
a total of £2,400
a lotal of £1,200
The Church's Youth Activitles In 2023
Our youth mlnistry In 2023 had a mainly internal emph8$is, focuslng on our Breakout activities.
Employèe8 and voluntary workers
Fiona Overend continues in a paid role as part-time secrelarylrecepiionist in th8 Church Offi¢e', However, she
tended her resignation effective from 22nd December 2023 and aspects of her role have been assumed by Angus
Wightman and several volunteers. Leadership of Breaklhru continued under Ihe auspices of Andrea Wighlman.
Andrea, Nicky Sleath and Jo Jardine work closely with Angus Wighlman in terms of our Youth Work prowarnme and
associated activities.
Chlld Protectlon Pollcy
The Church TfUStee5 operate a wrillen Child Protection Pollcy. Around 10 volunteer church members are, lo
varying extents, involved in a range of participative activities with young persons frem infant to teenage years. All
such helpers are subject to DBS checks via Thirtyoneighl, formerly Churchès Child Protection Advisory Service,
Rlsk Assessrnent
Kings Church operates its own Snternal safety policy and relevant procedures.
Church Mlnistry
The Church Elders and leaders promote the biblical Chrlstlan faith thrDuglJ a programmed series of events during
the year. Slnce Ju5y Sunday Morning SeNlcés have been held al Sl. Herbert's School, Trinity Way, Keswick.
Several Friendship groups meet regularly for prayer. Bible study, mutual support and racrealional aclivili8s. Bible
teaching is woven into all church programmes.
Grateful acknowledgements
We èxpress sincere gratitude to all those local cltlzens and friends who have contlnued to give financial and other
aid and encouragement to the work of Kings Church over the past year. Especially. we thank all our ONn Church
members who £0 generously devote Iheir tlme. monèy and effort to serve their Church and communily.
The truslees report was approved by the Board of Trustees.
MrA Wig
Trustee
Ima
Ill"Iv

KING'S CHURCH KESWICK
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF KING'S CHURCH KESWICK
I report to the trustees on my examination of the financial statements of King's Church Keswick (the charity) for the
year ended 31 December 2023.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with
the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011
Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission
under section 14515){bl of the 2011 Act.
Independent examlner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordarKe with Accounting
and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities.. Statement
of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been
withdrawn.
l understand that this has been done in order for financial statements to provide a true and fair view in accordan
with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act,. or
Ihe financial statements do not accord with those records.. or
the financial statements do not comply wilh the applicable requirements concerning the form and content of
accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the
accounts give a Irue and fair view which is not a matter considered as part of an independenl examination.
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 Ihe financial statements to be reached.
I k)OMeK)Q.
Mr T Hlndmoor BFP FCA
Gibbons Chartered Accountants
Lakeland Office
2 Europe Way
Cockermouth
Cumbria
CA13 ORJ
Dated. 20 February 2024

KING'S CHURCH KESWICK
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestrlcted Restricted
funds
funds
2023
2023
Total Unrestricted Restricted
funds
funds
2022
2022
Total
2023
2022
Notes
Income from:
Donations and legacies
Other Irading activities
Investments
66,042
66,042
48,589
300
1,116
48,889
1,116
130
130
Total Income
66,172
66,172
48,604
1,416
50,020
Charitable activities
51.393
16
51,409
57,959
350
58,309
Net Incomel(exp8nditure)
14.779
{161
14,763
19,355)
1,066
{8,289}
Transfers between
funds
125}
25
Net movement In
funds
14,754
14,783
19,355}
1,06
18,289)
Reconclllatlon of funds:
Fund balances at 1 January
2023
19,130
4,707
23.837
28,485
3,641
32,126
Fund balances at 31
December 2023
33,884
4,716
38,600
19,130
4,707
23,837
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

KING'S CHURCH KESWICK
BALANCE SHEET
ASAT 31 DECEMBER 2023
2023
2022
Notès
Flxed assets
Tangible assets
12
1.224
1,459
Current assèts
Debtors
Cash at bank and in hand
13
5,568
34,052
4,971
19,781
39,620
24.752
Creditors: amounts falllng due wlthin
one year
14
2,244
2,374
Net current assets
37,376
22,378
Total as8•ts less current liabSlltles
38,600
23,837
The funds of th8 charlty
Restricted income funds
Unrestrict8d funds
15
4,716
33,684
4,707
19,130
38,600
23,837
The finencl81 slalements were approved by the trustees on ...
111,Ivy
Mr N Lo¢kwood
Trustee

KING'S CHURCH KESWICK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollcles
Charity Information
King's Church Keswick is a Registered Charity operating within the terms of its Constitution (first approved by
the Charity Commission in 20041 and updaled and approved again in 2007. Its finance and governance are
independently discharged by ils Trustees and Elders. Kings Church is affiliated to the New Frontiers Group of
Churches {Christ Central) who supply guidance and support as requested.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's Igoverning documentl, the
Charities Act 2011. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" {"FRS 102,1 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 IFRS 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 stat￿ent of
Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling. which is the functional currency of the charity. Monetary
amounts in these financial stalements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, Imodified lo include the
revalualion of freehold properties and to include investment properties and certain financial instruments at fair
valuel. The principal accounting policies adopted are set out below.
1.2 Golng Concern
Al the time of approving the financial statements, the trustees have a reasonable expectation that the charily
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue lo adopt the going concern basis of accounting in preparing the financial statemenls.
1.3 Charltable 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 lo 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 recogni5ed 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 GiftAid or deeds of covenant is recognised at the time of the donation.

KING'S CHURCH KESWICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng policies
(Contlnued)
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
contingent asset,
1.5 Expenditure
Expenditure is recognised On￿ there is a legal or construclive 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 dIr￿t costs and
shared cosls, including support Costs involved in undertaking each activity. Direct costs attributable lo a single
activity are allocated directly to that activily. 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 Tanglble flxed 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 $0 as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Equipment
15 % Reducing balance basis
The gain or loss arising on the disposal of an asset is determined as the difference belween the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of flxed assets
Al each reporting end date, the charity reviews the carrying amounts of its langible assets to determine
whether there is any indication Ihat those assets have suffered an impairment loss If any such indication
exists, the recoverable amount of the asset is estimated in order lo determine the extent of the impairment
loss (if any).
1.8 Cash and cash equlvalents
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.
1.9 Flnanclal Instruments
The charity has elected lo 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 lo settle on a net
basis or to realise the asset and settle the liability simultaneously.

KING'S CHURCH KESWICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting pollcles
(Continued)
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 al the present value of the fulure 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 inslrument is measured at the present
valu8 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 nol, 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 financlal Ilabllltles
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee beneflts
The cost of any unused holiday entillement 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 lerminalion benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as Ihey fall due.
Crltlcal accountlng estlmates and Judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about Ihe 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 lo 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 (￿lY that
period, or in the period of the revision and future periods where the revision affects both currenl and future
periods.

KING'S CHURCH KESWICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Donations and legacies
Unrestricted Unrestricted Restricted
funds
funds
funds
Totsl
2023
2022
2022
2022
Donations from individuals
Regular giving and capital donations
Gift aid reclaimed
Donations from trusts and other organisations
10,272
36,577
9,193
10,000
8,141
32,311
8,137
300
8,441
32,311
8.137
66,042
48,589
300
48,889
Income from other trading actlvltles
Restrlcted
funds
2023
Restrlcted
funds
2022
Pavilion and youth work
1,116
Investments
Unrestrlcted Unrestricted
funds
funds
2023
2022
Interest receivable on bank deposits
130
15

KING'S CHURCH KESWICK
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Expenditure on charitable actlvltles
Unrestrlcted Restricted
2023
2023
Total Unrestricted Restricted
2023
2022
2022
Total
2022
Dlrect costs
Staff costs
Depreciation and
impairment
Advertising
Accountancy
Rent
Insurance
Pavillion Youth Work
Telephone & Fax
Computer software &
Maintenance costs
Printing, Postage &
stationary
Sundry expenses
Events & Conferences
38,965
38,985
44,287
44,287
219
125
2,060
3,470
762
314
20
16
235
125
2,060
3,470
762
314
20
241
125
1,916
2,439
577
566
17
258
125
1,916
2,439
577
566
15
89
89
856
856
761
519
761
519
834
75
834
75
47,304
16
47,320
51,933
17
51.950
Grant funding of activities
(see note 7)
4,089
4,089
6,026
325
6,351
Share of support and governance costs (see note 8)
Governance
51.393
16
51,409
57,959
350
58,309
Analysis by fund
Unrestricted funds
Restricted funds
51,393
51,393
16
57,959
57,959
350
16
350
51,393
16
51,409
57,959
350
58.309
10-

KING'S CHURCH KESWICK
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Grants payable
Unrestricted Unrestrlcted Restricted
2023
2022
2023
Total
2022
Grants to institutions..
Christ Central
New Life Church
Modehi
Lions Christmas Hamper Collection
Stewardship London re food bank
Ukraine Appeal
Foodshare
Other
2,400
1,200
2,400
1,200
2,400
1,200
325
269
157
2,000
325
269
157
2,000
28
461
4,089
6,026
325
6,351
Support costs
Unrestricted Restrlcted
2023 Unrestricted Restricted
2022
Bank charges
Analysed be￿een
Charitable activities
Trustees
One of the Iruslees received the following remuneration or benefits from the charity during the year.
Mr A Wlghtman
Mr A Wightman received remuneration of £35,860 12022.. £40,651) and reimbursed expenses of £0 (2022..
£0).
10 Employees
The average monthly number of employees during the year was..
2023
Number
2022
Number
11

KING'S CHURCH KESWICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
10 Employees
{Continued)
Employment costs
2023
2022
Wages and salaries
Other pension costs
38,076
889
43,276
1,011
38,965
44,287
There were no employees whose annual remuneration was more than £60,000.
11 Taxatlon
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
12 Tanglble flxed assets
Lea$ohold
land and
buildings
EquSpmont
Total
Cost
At 1 January 2023
31,042
9,477
40,519
At 31 December 2023
31,042
9,477
40,519
Depreciatlon and impairment
At 1 January 2023
Depreciation charged in the year
31,042
8.018
235
39,060
235
At 31 December 2023
31,042
8.253
39,295
Carrylng amount
At 310ecember 2023
1,224
1,224
At 31 December 2022
1.459
1,459
13 Debtors
2023
2022
Amounts falllng due wlthin one year:
Other debtors
Prepayments and accrued income
4,855
713
4,130
841
5,568
4,971
12-

KING'S CHURCH KESWICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
14 Creditors: amounts falling due within one year
2023
2022
Other taxation and social security
Accruals and deferred income
704
1,540
958
1,416
2,244
2,374
15 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donalions and grants held on trust
subject lo specific condilions by donors as to how they may be used.
At 1 January
2023
Incomlng
resources
Resources
expended
Transfers
At31
Decembèr
2023
Kids Ministry
Youth Aclivilies KCK
Modeihi
314
4,418
125}
116)
298
4.418
25
4,707
{16)
25
4,716
Prevlous year:
At 1 January
2022
Incomlng
resources
Resources
expended
Transfors
At31
December
2022
Kids Ministry
Youth Activities KCK
Modeihi
314
3,327
{171
{81
(325)
297
4,435
(25)
1,116
300
3,641
1,416
(350)
4,707
16 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 lo how they may be used. These include
designated funds which have been set aside out of unreslricled funds by the trustees for specific purposes.
At 1 January
2023
Incoming
resources
Resources
expended
Transfers
At31
December
2023
General funds
19,130
66.172
(51,3931
{25)
33.884
13-

KING'S CHURCH KESWICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
16 Unrestricted funds
{Continuedl
Previous year:
At 1 January
2022
Incoming
resources
Resources
expended
Transfers
At31
December
2022
General funds
28,485
48,604
(57,959)
19,130
17 Analysls of net assets between funds
Unrestrlcted
funds
2023
Restrlcted
funds
2023
Total
2023
Fund balances at 31 December 2023 are represented by:
Tangible assets
Current assetsl(liabilities)
1,144
32,740
80
4.636
1,224
37,376
33,884
4,716
38,600
Unrestrlcted
funds
2022
Restrlcted
funds
2022
Total
2022
Fund balances at 31 December 2022 are represented by:
Tangible assets
Current assetsllliabilities)
1,363
17,767
96
4,611
1,459
22,378
19,130
4,707
23,837
14