Community Church @ Lawrence Weston
Charity No. 1050616
Trustees' Report and Unaudited Accounts
31 March 2025
Community Church @ Lawrence Weston Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Statement of Cash flows | 7 |
| Notes to the Accounts | 8 to 14 |
| Detailed Statement of Financial Activities | 15 to 17 |
Page 1
Community Church @ Lawrence Weston Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1050616
Principal Office
33 Alcove Road Fishponds Bristol BS16 3DS
Trustees
The following trustees served during the year:
J. Allmark
E. Muanga H. Roberts J. Russell P. Watkins
Accountants
ClearWay Accounting 167-169 Great Portland St. London W1W 5PF
OBJECTIVES AND ACTIVITIES
To advance the Christian Faith in such ways and in such parts of the United Kingdom or the World as the Church Council may think fit.
To relieve sickness and financial hardship and to promote and preserse good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support in such parts of the United Kingdom or the World as the Church Council from time to time think fit.
To advance education in such ways and in such parts of the United Kingdom or the World as the Church Council from time to time may think fit.
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 2
Community Church @ Lawrence Weston Trustees Annual Report
Signed on behalf of the charity's trustees
J. Allmark Trustee 19 November 2025
Page 3
Community Church @ Lawrence Weston Independent Examiners Report
Independent Examiner's Report to the trustees of Community Church @ Lawrence Weston
I report to the trustees on my examination of the financial statements of Community Church @ Lawrence Weston for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Christopher Pavett FCA
-
ClearWay Accounting
-
167-169 Great Portland St.
-
London
W1W 5PF 19 November 2025
Page 4
Community Church @ Lawrence Weston Statement of Financial Activities
for the year ended 31 March 2025
| Notes Income and endowments from: Donations and legacies 3 Charitable activities 4 Other trading activities 5 Investments 6 Other 7 Total Expenditure on: Charitable activities 8 Other 9 Total Net gains on investments Net (expenditure)/income Transfers between funds Net (expenditure)/income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds |
Restricted funds |
Total funds | Total funds | |
|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| 29,770 | - | 29,770 | 45,680 | ||
| 18,184 | - | 18,184 | 431 | ||
| - | - | - | 5,475 | ||
| - | - | - | 230 | ||
| - | 48,458 | 48,458 | 63,000 | ||
| 47,954 | 48,458 | 96,412 | 114,816 | ||
| 2,780 | - | 2,780 | 4,503 | ||
| 58,116 | 61,552 | 119,668 | 81,580 | ||
| 60,896 | 61,552 | 122,448 | 86,083 | ||
| - | - | - | - | ||
| (12,942) | (13,094) | (26,036) | 28,733 | ||
| - | - | - | - | ||
| (12,942) | (13,094) | (26,036) | 28,733 | ||
| (12,942) | (13,094) | (26,036) | 28,733 | ||
| 30,249 | 18,203 | 48,452 | 19,719 | ||
| 17,307 | 5,109 | 22,416 | 48,452 | ||
Page 5
Community Church @ Lawrence Weston Balance Sheet
at 31 March 2025
| at 31 March 2025 | ||
|---|---|---|
| Charity No. 1050616 Current assets Cash at bank and in hand Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 11 Restricted income funds Unrestricted funds 11 General funds Reserves 11 Total funds |
2025 £ 22,416 22,416 22,416 22,416 22,416 22,416 5,109 5,109 17,307 17,307 22,416 |
2024 £ 48,452 |
| 48,452 | ||
| 48,452 48,452 |
||
| 48,452 | ||
| 48,452 | ||
| 18,203 | ||
| 18,203 30,249 |
||
| 30,249 | ||
| 48,452 |
Approved by the trustees on 19 November 2025
And signed on their behalf by:
J. Allmark Trustee 19 November 2025
Page 6
Community Church @ Lawrence Weston Statement of Cash flows for the year ended 31 March 2025
| Cash flows from operating activities Net (expenditure)/income per Statement of Financial Activities Adjustments for: Dividends, interest and rents from investments Net cash used in operating activities Cash flows from investing activities Dividends, interest and rents from investments Net cash from investing activities Net cash from financing activities Net (decrease)/increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2025 £ (26,036) (48,458) (74,494) 48,458 48,458 - (26,036) 48,452 22,416 |
2024 £ 28,733 (63,230) |
|---|---|---|
| (34,497) 63,230 |
||
| 63,230 | ||
| - | ||
| 28,733 | ||
| 19,719 | ||
| 48,452 | ||
| Components of cash and cash equivalents | ||
| Cash and bank balances | 22,416 | 48,452 |
| 22,416 | 48,452 |
Page 7
Community Church @ Lawrence Weston Notes to the Accounts
for the year ended 31 March 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
-
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
Community Church @ Lawrence Weston Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 9
Community Church @ Lawrence Weston Notes to the Accounts
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 10
Community Church @ Lawrence Weston Notes to the Accounts
2 Statement of Financial Activities - prior year
| 2 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Other Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Legacy Donations Collections and Offerings HMRC Gift Aid Missionary Collections 4 Income from charitable activities Boing Toddlers Community Facility |
Unrestricted funds 2024 £ 45,680 431 5,475 230 - 51,816 4,503 36,783 41,286 10,530 10,530 10,530 19,719 30,249 Unrestricted £ - 24,171 5,299 300 29,770 Unrestricted £ 18,184 18,184 |
Restricted funds 2024 £ - - - - 63,000 63,000 - 44,797 44,797 18,203 18,203 18,203 - 18,203 Total 2025 £ - 24,171 5,299 300 29,770 Total 2025 £ 18,184 18,184 |
Total funds 2024 £ 45,680 431 5,475 230 63,000 |
| 114,816 4,503 81,580 |
|||
| 86,083 | |||
| 28,733 | |||
| 28,733 | |||
| 28,733 19,719 |
|||
| 48,452 | |||
| Total 2024 £ 21,605 19,615 4,145 315 |
|||
| 45,680 | |||
| Total 2024 £ 431 |
|||
| 431 |
Page 11
Community Church @ Lawrence Weston Notes to the Accounts
- 5 Income from other trading activities
| Hall Hire 6 Income from investments Kingdom Bank Deposit Interest 7 Other income Quartet Community QCF Brisdoc Healthcare Bristol Council Other Grants 8 Expenditure on charitable activities Expenditure on charitable activities Community Support and Outreach Ministry Other Missionary Outreach Governance costs Assemblies of God Contributions Christian Copyright Licensing International ThirtyOne:Eight |
Restricted £ 13,458 5,000 30,000 - 48,458 |
Total 2025 £ - - Total 2025 £ - - Total 2025 £ 13,458 5,000 30,000 - 48,458 |
Total 2024 £ 5,475 |
|---|---|---|---|
| 5,475 | |||
| Total 2024 £ 230 |
|||
| 230 | |||
| Total 2024 £ - - 33,000 30,000 |
|||
| 63,000 | |||
| Unrestricted £ 351 200 1,440 501 138 150 2,780 |
Total 2025 £ 351 200 1,440 501 138 150 2,780 |
Total 2024 £ 1,590 650 1,440 500 132 191 |
|
| 4,503 |
Page 12
Community Church @ Lawrence Weston Notes to the Accounts
9 Other expenditure
| Unrestricted £ Consumables - Consultancy Fees 5,258 Kitchen Refurbishment 3,036 Soft Play Area - Employee costs 20,997 Motor and travel costs 3,136 Premises costs 7,720 General administrative costs 13,721 Legal and professional costs 4,248 58,116 10 Staff costs Salaries and wages No employee received emoluments in excess of £60,000. 11 Movement in funds At 1 April 2024 Restricted funds: Restricted income funds: Soft Play Area - Equipment 3,203 Soft Play Area - Salaries 15,000 Total 18,203 Unrestricted funds: General funds 30,249 Total funds 48,452 |
Restricted £ - - - 28,944 - - 12,376 20,232 - 61,552 2025 20,997 20,997 Incoming resources (including other gains/losses) £ 48,458 - 48,458 47,954 96,412 |
Total 2025 £ - 5,258 3,036 28,944 20,997 3,136 20,096 33,953 4,248 119,668 Resources expended £ (46,552) (15,000) (61,552) (60,896) (122,448) |
Total 2024 £ 507 6,471 16,032 29,797 20,992 - 4,693 2,713 375 |
|---|---|---|---|
| 81,580 | |||
| 2024 20,992 |
|||
| 20,992 | |||
| At 31 March 2025 £ 5,109 - |
|||
| 5,109 | |||
| 17,307 | |||
| 22,416 |
Purposes and restrictions in relation to the funds:
Restricted funds: Soft Play Area - Equipment To fund capital purchases of soft play equipment Soft Play Area - Salaries To fund salaries in the first year of soft play area operation
Page 13
Community Church @ Lawrence Weston Notes to the Accounts
12 Analysis of net assets between funds
| 12 Analysis of net assets between funds | |||
|---|---|---|---|
| Net current assets 13 Reconciliation of net debt Cash and cash equivalents Net debt |
At 1 April 2024 £ |
Unrestricted funds £ 22,416 22,416 Cash flows £ |
Total £ 22,416 |
| 22,416 | |||
| At 31 March 2025 £ |
|||
| 48,452 | (26,036) | 22,416 | |
| 48,452 48,452 |
(26,036) (26,036) |
22,416 | |
| 22,416 | |||
Page 14
Community Church @ Lawrence Weston Detailed Statement of Financial Activities
for the year ended 31 March 2025
| Income and endowments from: Donations and legacies Legacy Donations Collections and Offerings HMRC Gift Aid Missionary Collections Charitable activities Boing Toddlers Community Facility Other trading activities Hall Hire Investments Kingdom Bank Deposit Interest Other Quartet Community QCF Brisdoc Healthcare Bristol Council Other Grants Total income and endowments Expenditure on: Charitable activities Community Support and Outreach Ministry Other Missionary Outreach Governance costs Assemblies of God Contributions Christian Copyright Licensing International ThirtyOne:Eight Total of expenditure on charitable activities Other expenditure |
Unrestricte d funds 2025 £ - 24,171 5,299 300 29,770 18,184 18,184 - - - - - - - - - 47,954 351 200 1,440 1,991 501 138 150 789 2,780 |
Restricted funds 2025 £ - - - - - - - - - - - 13,458 5,000 30,000 - 48,458 48,458 - - - - - - - - - |
Total funds 2025 £ - 24,171 5,299 300 29,770 18,184 18,184 - - - - 13,458 5,000 30,000 - 48,458 96,412 351 200 1,440 1,991 501 138 150 789 2,780 |
Total funds 2024 £ 21,605 19,615 4,145 315 |
|---|---|---|---|---|
| 45,680 | ||||
| 431 | ||||
| 431 | ||||
| 5,475 | ||||
| 5,475 | ||||
| 230 | ||||
| 230 | ||||
| - - 33,000 30,000 |
||||
| 63,000 | ||||
| 114,816 1,590 650 1,440 |
||||
| 3,680 | ||||
| 500 132 191 |
||||
| 823 | ||||
| 4,503 |
Page 15
Community Church @ Lawrence Weston Detailed Statement of Financial Activities
| Consumables Consultancy Fees Kitchen Refurbishment Soft Play Area Employee costs Salaries/wages Motor and travel costs Travel and subsistence Premises costs Rates Light, heat and power Premises cleaning Premises repairs and maintenance Other premises costs General administrative costs, including depreciation and amortisation Bank charges Equipment expensed General insurances Software, IT support and related costs Stationery and printing Sundry expenses Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Solicitor's fees Total of expenditure of other costs Total expenditure Net gains on investments Net (expenditure)/income Net (expenditure)/income before other gains/(losses) Other Gains Net movement in funds |
- 5,258 3,036 - 8,294 20,997 20,997 3,136 3,136 47 2,567 - 5,106 - 7,720 1,303 7,228 3,790 512 122 742 24 13,721 600 3,648 4,248 58,116 60,896 - (12,942) (12,942) - (12,942) |
- - - 28,944 28,944 - - - - - - - 12,376 - 12,376 - 20,232 - - - - - 20,232 - - - 61,552 61,552 - (13,094) (13,094) - (13,094) |
- 5,258 3,036 28,944 37,238 20,997 20,997 3,136 3,136 47 2,567 - 17,482 - 20,096 1,303 27,460 3,790 512 122 742 24 33,953 600 3,648 4,248 119,668 122,448 - (26,036) (26,036) - (26,036) |
507 6,471 16,032 29,797 |
|---|---|---|---|---|
| 52,807 | ||||
| 20,992 | ||||
| 20,992 | ||||
| - | ||||
| - | ||||
| 33 2,316 240 1,570 534 |
||||
| 4,693 | ||||
| - - 2,024 249 - - 440 |
||||
| 2,713 | ||||
| 375 - |
||||
| 375 | ||||
| 81,580 | ||||
| 86,083 - |
||||
| 28,733 | ||||
| 28,733 - |
||||
| 28,733 |
Page 16
Community Church @ Lawrence Weston Detailed Statement of Financial Activities
| Reconciliation of funds: Total funds brought forward Total funds carried forward |
30,249 17,307 |
18,203 5,109 |
48,452 22,416 |
19,719 |
|---|---|---|---|---|
| 48,452 |
Page 17