2024-12-31-accounts - Kilburn Evangelical Church Trust

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KILBURN EVANGELICAL CHURCH TRUST ANNUAL REPORT AND FINANCIAL STATEMENT FOR YEAR ENDED 31 DECEMBER 2024 CHARITY REGISTRATION NO: 1048674 Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester, West Sussex P020 7EG

KILBURN EVANGELICAL CHURCH TRusr CONTENTS Page 3 Legal and Administrative Information Page 4 - 6 Trustees Report Page 7 Independent Examiners Report to the Trustees Page 8 Statement of Receipts and Payments Page 9 Statement of Assets and Liabilities Pages 10 - 12 Notes to the Financial Statements

KILBURN EVANGELICAL CHURCH TRusr LEGAL AND ADMINISTRATIVE INFORMATION CHARITY NUMBER 1048674 START OF FINANCIAL PERIOD 01.01.2024 END OF FINANCIAL PERIOD 31.12.2024 TRUSTEES AT 31 DECEMBER 2024 Janice Frame-cummins Constance Morton Jennifer Brown The existing Trustees appoint any new Trustees following the provisions laid out in the organisation's governing instrument. GOVERNING INsfRUMENT Declaration of Trust made on 11.06.1995 OBJECTS (A) TO ADVANCE THE CHRISTIAN FAttH IN ACCORDANCE wrtH THE STATEMENT OF BELIEFS APPEARING IN THE SCHEDULE OF THE DEED AND IN PARTICULAR IN THE COUNTY OF GREATER LONDON AND AT THE DISCRETION OF THE TRUSTEES ELSEWHERE IN THE UNttED KINGDOM OR THE WORLD (B) TO RELEIVE PERSONS WHO ARE IN CONDtllONS OF NEED OR HARDSHIP OR WHO ARE AGED OR SICK AND TO RELIEVE THE DISTRESS CAUSED THEREBY IN PARTICULAR IN THE SAID COUNTY AND AT THE DISCRlON OF THE TRUSTES ELSEWHERE IN THE UNtrED KINGDOM OR THE WORLD (C) TO UNDERTAKE AND FULFIL SUCH OTHER CHARttABLE ACtIVE5 AND PURPOSES FOR THE BENEFtt OF THE COMMUNITY IN THE SAID COUNTY AS THE TRUSTEES MAY FROM TtME TO TIME THINK FIT CORRESPONDENCE ADDRESS 2 Aldershot Road Kilburn London NW6 7LG PRIMARY BANKERS The Royal Bank Of Scotland 36 St Andrew Square Edinburgh EH2 2YB INDEPENDENT EXAMINER Z Derbak Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester, West Sussex P020 7EG

KILBURN EVANGELICAL CHURCH TRusr TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees are pleased to present their report along with the financial statements of the charity for the year ended 31 December 2024. Objectives and Activities The mission is to share the knowledge of Jesus Christ To promote the teachings of Jesus Christ. To benefit all in body, mind, and spirit without prejudice. The governing document: Declaration of trust made on the Ilth June 1995. The Pastor has been working on building up the congregation. He has been undertaking weekly preaching of the gospel, personal counselling, personal ministry, and prayer meetings. The Pastor has been working on the church's online presence with Sunday preaching, counselling, leading the prayer groups, and Bible studies. Twice a week, a mother and Toddler group is run at the church. {This is all run by volunteers, funded by a small fee). The premises are also used by the following churches. The Good Shepherd Christian Ministries (Filipino) church has been able to use the premises for Sunday services and other attivities. Way of Life Church (Portuguese-speaking fellowship) uses the church on Saturdays. Trustees have reviewed guidance on public benefit. Financial The Trustees have not applied for any grants. However, the church supports Christian or missionary work. The mother and toddler group supported an average of 6 children via compassion during the year 2024. The investment is reviewed annually, currently, the available funds in excess of running costs are held in the High Interest account. Consideration of other investment policies will be given if deposits exceed yearly expenditure. The Volunteers The mother and toddler group is run by a volunteer- the volunteer uses puppetry play to preach the gospel to the parents and children. The Trustees are volunteers and have been reviewing all the church policies and applied for a Charitable Incorporated Organisation (CIO). The volunteers prepare weekly food for the congregation. A volunteer runs the church office on a part-time basis. Fr mmin h l .. 2024 was another year of growth for our Church, through solid Biblical teaching and delivering what God would require us to deliver to any existing members of the Church and those who are and may in the future show interest in God and his word. and the sacrifice Jesus made for mankind. Though against many other local churches that seem small by number, we will never compromise to what the Bible teaches us. Our aim is to deliver the absolute truth and support people who may feel hurt and upset through what they have been taught at other churches. We do offer a place of comfort love and understanding so anyone who needs support can receive it. We do not engage in street evangelism but prefer to approach people gently. I receive many telephone calls on a weekly basis from people seeking prayer, and of course, I invite them to attend our Church services. In conclusion, I will continue to do what I can, along with my brothers and sisters in Christ, to increase the support for the Church and attend our services, and help those who are hurting in the community we operate in. Pla rou reflection on 2024 The play group leader has continued to run the playgroup with the aim of sharing Jesus with both children & adults via storytelling, puppetry, singing, craft & Scripture. The playgroup income also sponsored 6 children in poverty abroad through Compassion UK, whereby they received not only physical & educational support. but also heard the good news of Jesus.

KILBURN EVANGELICAL CHURCH TRusr TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Achievement and Performance Day-to-day management, one of the trustees will be contacted as required. Major items of expenditure were presented to the trustees for approval. Records of income and expenditure were checked and recorded by R. Imhof. There is a Current account for running expenses. There is a Current account dedicated to receiving gifts by bank transfer through the website. Funds are moved to the expenses Current account. There is a high-interest account for reserves. The mission is to share the knowledge of Jesus Christ. Sharing the Gospel leads to an increase in the congregation and artivity in the church weekly. To promote the teachings of Jesus Christ. -The pastor is undertaking biblical teaching of the bible on a weekly basis. To benefit all in body, mind, and spirit without prejudice. -The church welcomes everyone. The gospel is to benefit humanity openly and honestly without bias. The objective is to increase the offerings via a regular church membership. With an increase in the congregation. There has been an increase in the number of tithes and offerings. -on completing the (CIO) Charitable Incorporated Organisation. The trustee will consider other investments, but currently, any available funds in excess of running costs are held in the High Interest account. Financial Review During 2024 the church received £48,589, an increase from the previous year, with most of the income coming from gifts, tithes, and donations. We are encouraged to see regular giving grow to £34,462 compared to £28,020 (2023) showing the commitment of our congregation and supporters. Income from hall lettings and the Mums & Toddlers group also helped to cover running costs. Expenditure for the year was £46.472. with the largest costs being staff salaries. building maintenance, and essential utilities. We also supported community activities, including the playgroup and outreach events. After all expenses, we ended the year with a small surplus of £2.117. which has allowed us to strengthen our reserves to £4,858 Although our financial position remains modest and reliant on ongoing giving, the trustees are thankful that the church's needs were met and that we have been able to build reserves for future stability. With God's provision and the faithful support of the congregation, we remain confident that we can continue to grow our ministry and serve the local community in the year ahead.

KILBURN EVANGELICAL CHURCH TRusr TRusfEES REPORT continued FOR THE YEAR ENDED 31 DECEMBER 2024 Policies and procedures adopted for the induction and training of trustees: Safeguarding policy Bullying and Harassment Policy Complaints Policy and Procedures Financial Management The charity's organisational strurture and any wider network with which the charity works: The Trustees have overall responsibility for the running of the church Trustees employ paid staff The Pastor is responsible for the preaching Relationship with any related parties.. FIEC and ThIrtyne eight. Trustees Responsibilities The Charities Act 2011 require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affair5 of the trust and of the 5urplu5 of the trust for that period. In preparing those financial statements the trustees are required to: Selert suitable accounting policies and apply them consistently Make judgements and estimate5 that are reasonable and prudent Prepare financial statements on the going concern ba515 unless it Is inappropriate to presume that the trust will continue in existence. The Trustees are responsible for keeping proper accounting records. which disc105e with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitie5. Signed on behalf of the Trustees by Name.. Jennifer Brown 0711012025

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS

Report to the Trustees of Kilburn Evangelical Church Trust on the accounts for the year ending 31 December 2024 set out on pages 8 to 12.

Respective responsibilities of Trustees and examiner

The charity's Trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required this year under section 144 of the Charities Act 2011 (the Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Act;
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act, and;
to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that:
proper accounting records are kept (in accordance with section 130 of the Act); and

· accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Zita Derbak MAAT AATQB Signed : Independent Examiners Ltd

The Grain Store

Date: 08.10.2025

Hills Barns Appledram Lane South Chichester, West Sussex PO20 7EG

KILBURN EVANGELICAL CHURCH TRusr srATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Funds Restricted Funds Total 2024 Total 2023 Notes RECEIPTS . Voluntary Receipts 2a 34,462 34,462 28,020 Charitable Activities 2b 10,560 10,560 10,389 Investment Income 2c 63 63 13 other Receipts 2d 3.504 3,504 6,672 TOTAL RECEIPTS 48.589 48,589 45,094 PAYMENTS . Costs of Charitable Activities 3a 39,893 130 40,023 37,725 Other Payments 3b 6,449 6,449 6,656 TOTAL PAYMENTS 46,342 130 46,472 44,381 NET INCOMING/(OUTGOING) RESOURCES 2,247 -130 2,117 713 Transfer between funds Balances Brought Forward 4,849 168 5,017 4,304 BALANCES CARRIED FORWARD 7.096 38 7.134 5.017 The notes on pages 10 to 12 form part of these accounts. All operations are continuing operations.

KILBURN EVANGELICAL CHURCH TRusr STATEMENT OF ASSEfs AND LIABILITIES AS AT 31 DECEMBER 2024 Unrestricted Fund Restricted Fund 31-Dec-24 Total 31-Dec-23 Total ASSETS Cash Funds: Bank Business Current Account 1,797 4,858 38 1,835 4,858 3,635 1,021 21 Bank High interest Account Bank Online Account Cash Account {Mums and Toddlers) 440 440 340 7,096 38 7,134 5,017 Represented By: Unrestricted Funds Restrirted Funds 7,096 7,096 38 4,849 168 38 7,096 38 7,134 5,017 Assets retained for the Charity's own use= Fixtures, Fittings and equipment * 106,495 106,495 106,495 Current Monetary Assets: Gift Aid owed 1,988 1,988 108.483 108.483 106,495 LIABILITIES Independent Examiners Fee 1,080 1,080 1.080 1.080 The Church is the beneficiary of a Trust (Livability) which operates as the Custodian Trustee of the church premises. TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL sfATEMENTS Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations set out in the Charities Act 2011. The Trustees have elected to take advantage of the provisions that apply to small charities and have prepared a Receipts and Payments Account and Statement of Assets and Liabilities which are set out on pages 8 and 9. Signed on behalf of the Trustees by Name '. Date: ..071.IQ12029.............................................................................................................................

KILBURN EVANGELICAL CHURCH TRusr NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 I. BASIS OF ACCOUNTING The accounts have been prepared under the -Receipts and Payments" basis as prescribed by the Charity Commissioners, and they meet the appropriate legal requirements. 2. RECEIPTS Unrestricted Restricted Total Total Note Funds Funds 2024 2023 a) Voluntary Receipts Weekly Offering Donations under Gift Aid and Tax Relief 19.964 19,964 17,559 14.498 14.498 10,461 34,462 34,462 28,020 b) Charitable Activities Letting Donations 10,560 10,560 10,389 10,560 10,560 10,389 c) Investment Income Bank interest 63 63 13 63 63 13 d) Other Receipts Mums & Toddlers Subscriptions Sundry Income 3.504 3,504 4,255 2,417 3,504 3,504 6,672 io

KILBURN EVANGELICAL CHURCH TRusr NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 3. PAYMENTS Unrestritted Funds Restrirted Funds Total 2024 Total 2023 Note a) Costs of Charitable Activities Staff Salaries Church & Hall - Light & Heat, water Maintenance & Repairs Copyright Licence Donations Made Sundry Materials & Equipment Evangelism & Events Mums & Toddlers Expenses Mums & Toddlers Donations 22,516 2,871 7,866 396 432 197 719 22,516 2,871 7,996 396 432 197 719 22,904 5,479 130 377 650 3,439 1,404 222 1.528 1.876 243 1.528 1,876 243 2,757 243 Website Sundry Expenses 1,249 1,249 250 39,893 130 40,023 37,725 b) Administrative Costs Accounts examination & Payroll Fees Legal Fees Insurance 1.034 2.533 1.529 908 1,034 2533 538 2,887 1,450 792 149 1,529 908 Telephone & Broadband Printing, Stationery & Postage Membership fee 445 445 840 6.449 6.449 6.656 li

KILBURN EVANGELICAL CHURCH TRusr NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 4. RESTRICTED FUNDS Balance Balance 01-Jan-24 Income Expenditure Transfers 31-Dec-24 Bibles Door Refurbishments 38 130 38 -130 130 -130 PREVI REP RTIN PERI Balance 01-Jan-23 Balance 31-Dec-23 Income Expenditure Transfers Bibles Door Refurbishments 38 38 130 130 168 168 5. sfAFF cosr 2024 2023 Gross Wages Employer's NI contribution Employer's Pension Contribution 22,516 22,904 22,516 22,904 5. PAYMENTS TO TRusfEES Two trustees were reimbursed for their out of pocket expenses in the financial period in the value of £148 {2023= two trustees were reimbursed for £900). These costs covered church supplies and vouchers for volunteers, meals. Trustee J Frame-cummins is the wife of Pastor M Cummins who is employed by the church. He received £1071 for their out of pocket expenses in the financial period. These covered food costs during evangelism activities. Please see Note 5 for his remuneration for his pastoral role. 6. RISK ASSESSMENT The Trustees artively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. 7. PUBLIC BENEFIT The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or 'aims' that are for the public benefit. Details of how the Charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. 12