## **Trustees Report - 23rd March 2025** The current trustees are: - Ali Tuft - Chairperson - Jo Wheeler - Treasurer - John Higson - Andy Blakeman - Jess Jacobs - Secretary The Trustees have met four times in the last year, in April, July and October 2024 and January 2025. The Trustees meeting minutes are recorded and stored on the secure Community Life Church Google Drive. As was communicated at the time, Jon Northey stepped down from his role as Trustee in July 2024 due to conflicting pressures on his time. The Trustees would like to thank Jon for his service and contribution. The main focus of the Trustees over the last year has once again been to support the function and continuous development of Community Life Church.There has been considerable focus on ensuring that all relevant policies are in place and are up to the required standard and I am pleased to confirm that this is now the case, with a regular review initiative in place to ensure that all policies remain up to date. Any member of the church who would like to have a copy of any policy, the constitution, or the local procedures for the church is very welcome to do so, and can request copies from any of the Trustees by email. Quarterly Trustee meetings are in place and will continue, with the next Trustees meeting due at the end of June 2025.. # **Financial Report for the Year Ended 31 December 2024** ## **Basic Information** Community Life Church, North Baddesley is a charity registered with the Charity Commission number 1053552. The Trustees during the year (the Church Council) were: Andy Blakeman John Higson Jo Wheeler Ali Tuft Jess Jacobs Registered Office: Community Life Centre 23 Fleming Avenue North Baddesley SOUTHAMPTON SO52 9EJ Telephone: 023-8041-0648 E-mail address: info.communitylifecentre@gmail.com 1 **Statements of Financial Activities 2024** |2023
General
Funds
Restricted
Funds
Notes
Total
£
£
£
£
**Income:**
General Offerings
20,853
Direct Payments
24,136
24,136
4,285
Offering
5,835
5,835
822
Donations
20,824
_1_
20,824
Other Income:
3,303
Tax recovered re Gift Aid
3,917
3,917
193
Interest (Lloyds)
275
275
196
Events
191
191
113
Fundraising
23
23
753
Grants
260
260
**30,518**
**Total Income:**
**55,201**
**260**
**55,461**
**Expenditure:**
100
Ministry
275
275
3,234
Hire of Premises
3,448
3,448
15
Printing, administration etc
0
0
485
Equipment etc
158
158
277
Catering / Events
654
654
642
Affiliation Fees (AoG and EA)
642
642
319
Training/conferences (& Travel)
0
0
190
CCLI
263
263
785
Insurances
938
938
Gifts to Others:
3,770
Charitable Giving
3,747
3,747
Gifts
23
23
17,913
Salaries
18,312
18,312
510
Pension Costs
498
498
100
Christian Safeguarding Services
60
60
514
Refreshments and Consumables
114
114
306
Travel
530
530
311
Subscriptions
1,002
1,002
73
Other expenses
36
260
296
**29,544**
**Total Expenditure:**
**30,700**
**260**
**30,960**
**974 Surplus / (Deficit) for the year:**
**24,501**
**0**
**24,501**
54,469 Balance in hand 1 January
55,443
0
55,443
**55,443 Balance in hand 31 December:**
**79,944**
**0**
**79,944**
**General Income and Expenditure Account**
**Year to 31 December 2024**|2023
General
Funds
Restricted
Funds
Notes
Total
£
£
£
£
**Income:**
General Offerings
20,853
Direct Payments
24,136
24,136
4,285
Offering
5,835
5,835
822
Donations
20,824
_1_
20,824
Other Income:
3,303
Tax recovered re Gift Aid
3,917
3,917
193
Interest (Lloyds)
275
275
196
Events
191
191
113
Fundraising
23
23
753
Grants
260
260
**30,518**
**Total Income:**
**55,201**
**260**
**55,461**
**Expenditure:**
100
Ministry
275
275
3,234
Hire of Premises
3,448
3,448
15
Printing, administration etc
0
0
485
Equipment etc
158
158
277
Catering / Events
654
654
642
Affiliation Fees (AoG and EA)
642
642
319
Training/conferences (& Travel)
0
0
190
CCLI
263
263
785
Insurances
938
938
Gifts to Others:
3,770
Charitable Giving
3,747
3,747
Gifts
23
23
17,913
Salaries
18,312
18,312
510
Pension Costs
498
498
100
Christian Safeguarding Services
60
60
514
Refreshments and Consumables
114
114
306
Travel
530
530
311
Subscriptions
1,002
1,002
73
Other expenses
36
260
296
**29,544**
**Total Expenditure:**
**30,700**
**260**
**30,960**
**974 Surplus / (Deficit) for the year:**
**24,501**
**0**
**24,501**
54,469 Balance in hand 1 January
55,443
0
55,443
**55,443 Balance in hand 31 December:**
**79,944**
**0**
**79,944**
**General Income and Expenditure Account**
**Year to 31 December 2024**|2023
General
Funds
Restricted
Funds
Notes
Total
£
£
£
£
**Income:**
General Offerings
20,853
Direct Payments
24,136
24,136
4,285
Offering
5,835
5,835
822
Donations
20,824
_1_
20,824
Other Income:
3,303
Tax recovered re Gift Aid
3,917
3,917
193
Interest (Lloyds)
275
275
196
Events
191
191
113
Fundraising
23
23
753
Grants
260
260
**30,518**
**Total Income:**
**55,201**
**260**
**55,461**
**Expenditure:**
100
Ministry
275
275
3,234
Hire of Premises
3,448
3,448
15
Printing, administration etc
0
0
485
Equipment etc
158
158
277
Catering / Events
654
654
642
Affiliation Fees (AoG and EA)
642
642
319
Training/conferences (& Travel)
0
0
190
CCLI
263
263
785
Insurances
938
938
Gifts to Others:
3,770
Charitable Giving
3,747
3,747
Gifts
23
23
17,913
Salaries
18,312
18,312
510
Pension Costs
498
498
100
Christian Safeguarding Services
60
60
514
Refreshments and Consumables
114
114
306
Travel
530
530
311
Subscriptions
1,002
1,002
73
Other expenses
36
260
296
**29,544**
**Total Expenditure:**
**30,700**
**260**
**30,960**
**974 Surplus / (Deficit) for the year:**
**24,501**
**0**
**24,501**
54,469 Balance in hand 1 January
55,443
0
55,443
**55,443 Balance in hand 31 December:**
**79,944**
**0**
**79,944**
**General Income and Expenditure Account**
**Year to 31 December 2024**|2023
General
Funds
Restricted
Funds
Notes
Total
£
£
£
£
**Income:**
General Offerings
20,853
Direct Payments
24,136
24,136
4,285
Offering
5,835
5,835
822
Donations
20,824
_1_
20,824
Other Income:
3,303
Tax recovered re Gift Aid
3,917
3,917
193
Interest (Lloyds)
275
275
196
Events
191
191
113
Fundraising
23
23
753
Grants
260
260
**30,518**
**Total Income:**
**55,201**
**260**
**55,461**
**Expenditure:**
100
Ministry
275
275
3,234
Hire of Premises
3,448
3,448
15
Printing, administration etc
0
0
485
Equipment etc
158
158
277
Catering / Events
654
654
642
Affiliation Fees (AoG and EA)
642
642
319
Training/conferences (& Travel)
0
0
190
CCLI
263
263
785
Insurances
938
938
Gifts to Others:
3,770
Charitable Giving
3,747
3,747
Gifts
23
23
17,913
Salaries
18,312
18,312
510
Pension Costs
498
498
100
Christian Safeguarding Services
60
60
514
Refreshments and Consumables
114
114
306
Travel
530
530
311
Subscriptions
1,002
1,002
73
Other expenses
36
260
296
**29,544**
**Total Expenditure:**
**30,700**
**260**
**30,960**
**974 Surplus / (Deficit) for the year:**
**24,501**
**0**
**24,501**
54,469 Balance in hand 1 January
55,443
0
55,443
**55,443 Balance in hand 31 December:**
**79,944**
**0**
**79,944**
**General Income and Expenditure Account**
**Year to 31 December 2024**|2023
General
Funds
Restricted
Funds
Notes
Total
£
£
£
£
**Income:**
General Offerings
20,853
Direct Payments
24,136
24,136
4,285
Offering
5,835
5,835
822
Donations
20,824
_1_
20,824
Other Income:
3,303
Tax recovered re Gift Aid
3,917
3,917
193
Interest (Lloyds)
275
275
196
Events
191
191
113
Fundraising
23
23
753
Grants
260
260
**30,518**
**Total Income:**
**55,201**
**260**
**55,461**
**Expenditure:**
100
Ministry
275
275
3,234
Hire of Premises
3,448
3,448
15
Printing, administration etc
0
0
485
Equipment etc
158
158
277
Catering / Events
654
654
642
Affiliation Fees (AoG and EA)
642
642
319
Training/conferences (& Travel)
0
0
190
CCLI
263
263
785
Insurances
938
938
Gifts to Others:
3,770
Charitable Giving
3,747
3,747
Gifts
23
23
17,913
Salaries
18,312
18,312
510
Pension Costs
498
498
100
Christian Safeguarding Services
60
60
514
Refreshments and Consumables
114
114
306
Travel
530
530
311
Subscriptions
1,002
1,002
73
Other expenses
36
260
296
**29,544**
**Total Expenditure:**
**30,700**
**260**
**30,960**
**974 Surplus / (Deficit) for the year:**
**24,501**
**0**
**24,501**
54,469 Balance in hand 1 January
55,443
0
55,443
**55,443 Balance in hand 31 December:**
**79,944**
**0**
**79,944**
**General Income and Expenditure Account**
**Year to 31 December 2024**| |---|---|---|---|---| |2023|General
Funds|Restricted
Funds|Notes|Total| |£
20,853
4,285
822
3,303
193
196
113
753
**30,518**
100
3,234
15
485
277
642
319
190
785
3,770
17,913
510
100
514
306
311
73
**29,544**
**974 **
54,469
**55,443 **|£
24,136
5,835
20,824
3,917
275
191
23
**55,201**
275
3,448
0
158
654
642
0
263
938
3,747
23
18,312
498
60
114
530
1,002
36
**30,700**
**24,501**
55,443
**79,944**|£
260
**260**
260
**260**
**0**
0
**0**|_1_|£
24,136
5,835
20,824
3,917
275
191
23
260
**55,461**
275
3,448
0
158
654
642
0
263
938
3,747
23
18,312
498
60
114
530
1,002
296
**30,960**
**24,501**
55,443
**79,944**| 2 **==> picture [528 x 399] intentionally omitted <==** **----- Start of picture text -----**
Community Life Centre
Year to 31 December 2024
Designated Restricted
2023 Notes Total
Funds Funds
£ £ £ £
Income:
3,467 Grants 600 600
2,257 Other donations 8,501 20 3 8,521
101 Interest 372 372
1,224 Fund Raising 2,725 4 2,725
269 Events 0 0
7,318 Total Income: 11,598 620 12,218
Expenditure:
5,000 Rent 5,000 5,000
82 Admin, Printing and Stationery 0 0
915 Maintenance, furniture and equipment 21 21
175 Refreshments, Supplies & Consumables 64 64
1,740 Salaries 0 0
2,273 Electricity, water and telephone 2,454 2,454
120 Other expenses 0 0
102 Subscriptions (Music and Anti-Virus) 49 49
Homework Club Teaching Support 3,744 4 3,744
Community Wellness Gardening Project 1,060 1,060
0 Events 99 99
10,407 Total Expenditure: 7,687 4,804 12,491
(3,089) Surplus / (Deficit) for the year: 3,911 (4,184) (273)
(12,709) Balance in hand 1 January (15,798) 0 (15,798)
(15,798) Balance in hand 31 December: (11,887) (4,184) (16,071)
**----- End of picture text -----**
3 **==> picture [495 x 408] intentionally omitted <==** **----- Start of picture text -----**
Balance Sheet as at 31 December 2024
31 Designated /
General
December Restricted Notes Total
Funds
2023 Funds
£ £ £ £
Balance on Funds:
55,443 General Fund 79,944 0 79,944
1,416 North Baddesley Youth 1,416 1,416
1,816 Building Fund 1,816 1,816
(15,798) Community Life Centre (11,887) (4,184) (16,071)
42,877 Total - all Funds 71,289 (4,184) 67,105
Represented by:
20,439 Investment - Lloyds 39,124
Bank etc Balances:
11,312 Bank - General Fund 13,031
459 Bank - North Baddesley Youth 459
1,586 Bank - CLC 6,920
11,731 Bank - CLC Savings 7,742
0 Giving
(1,250) Accruals: Rent 5 (1,250)
(1,520) Charitable giving 6 750
20 Cash in hand - General 0
42 Cash in hand - CLC 271
6 Cash in hand - North Baddesley Youth 6
52 Event Float 52
42,877 67,105
**----- End of picture text -----**
J Wheeler, Treasurer. February 2025 ## **Disclosures to above accounts** _1_ The Church received an unexpected legacy from a former member amounting to £20,470. _2_ Donations are generally giving ad hoc with a number of monthly donations from the community. £20 was given specifically for Food Bank. _3_ A number of members were sponsored to raise money for the Community Life Centre through Walk The Testway. _4_ A qualified teacher supported the homework club started during the Covid era through a lottery grant. _5_ A rent invoice is still awaited from Test Valley Borough Council. _6_ Part of the specified giving for 2024 is for North Baddesleys Junior School, however the money is yet to be paid over to them. 4 ## **Community Life Church, North Baddesley Notes to the Accounts For the year ended 31 December 2024** ## **Statement of Trustees' Responsibilities** Charity Law requires the Church Council (the Trustees) to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Church (the charity) as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Church Council is required to:- - select suitable accounting policies and then apply them consistently; - make judgments and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate, and - state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements. The Trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are also responsible for the contents of the Trustees' report, and the responsibility of the independent examiner in relation to the Trustees' Report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements. These Financial Statements were approved by the Church Council on 20/03/2025. ON BEHALF OF THE TRUSTEES: Jo Wheeler Trustee Date 21/03/2025 5 **Community Life Church, North Baddesley Notes to the Accounts** f **or the year ended 31 December 2024** ## **Accounting policies** The accounts have been drawn up in accordance with the provisions of the Charities Acts, and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing. The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (effective January 2016). The financial statements are prepared, on a going concern basis and the charity is dependent on donation income and as a consequence the going concern basis is also dependent on donation income continuing. Incoming resources are accounted for on a receivable basis. Bank interest is included in the income and expenditure account on a receivable basis. Liabilities are recognised on an accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the relevant Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales The policy for including items within the relevant activity categories of resources expended is to allocate costs to the most appropriate activity. In particular the policy for including items within costs of generating funds, charitable activities and governance costs is: ## Costs of generating funds The costs of raising and generating funds includes the incidental costs of staging various events. ## Charitable activities Charitable expenditure includes all expenditure directly related to the objects of the charity. ## Governance costs Governance costs include all expenditure directly related to the administration of the charity, organisational administration and compliance with charitable and statutory requirements. The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the Trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment. The charity has designated certain funds for specific uses – these are: the Building Fund (unrestricted element), the Community Life Centre Account, and the Youth Account. Once funds have been designated for a particular purpose, use of those funds for general purposes will require formal approval of the Trustees. Restricted funds have been provided to the charity for particular purposes, and it is the policy of the Trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them. If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity. 6 **Community Life Church, North Baddesley Notes to the Accounts** f **or the year ended 31 December 2023** ## **Accounting policies** - continued Apart from Ali Tuft (for which approval is given within the Church’s Constitution) neither the Trustees nor any persons connected with them have received any remuneration, either in the current year or the prior year The Disclosures to the Accounts on page 4 should be read alongside these accounting policies. ## **Reserves policy:** The Church Council believes that the Church should hold sufficient balances on its general and other accounts to allow it to continue operating even if there was a significant reduction in the level of giving. The Church Council considers that the minimum level of these balances should be the equivalent of 16 weeks’ operating costs calculated and reviewed annually – on the basis of expected spend in 2025 this will be in the order of £8,000. The Balance Sheet as at 31 December 2024 shows that the unrestricted balance on the General Fund, plus the designated balances of the Building, Youth and CLC Funds stood at £71,000. ## **Statement of Public Benefit for the year ended 31 December 2024** Because we are legally a “smaller charity” and below the audit threshold, we must include only a brief summary in our Annual Report of the main activities undertaken - you can find that in the main report. As Church Council (the Trustees) we confirm that we have had regard to the Charity Commission’s public benefit guidance, where relevant. The Objects of the Church – as set out in its Constitution – are: “The Church is formed: - [1] to advance the Christian religion in accordance with the doctrinal basis as set out in Clause 3 [of the Constitution]. - [2] to provide such services to the community that are in keeping with the Christian ethos and exemplified in the Bible.” We consider that Object [1] above passes the “public benefit test” because advancing the Christian religion in our community has a positive impact on the moral and ethical behaviour of those with whom we come in contact. Furthermore, our Christian faith and our relationship with God – as Father, Son and Holy Spirit - gives meaning to our lives and encourages us to live in such a way as to benefit the wider society by being good citizens and following the Bible’s teaching on how we should conduct ourselves in society. Object [2] was added to our Constitution as a result of opening the Community Life Centre – which clearly provides benefit to the whole of the community. As can be seen from main report, the Centre is an open access facility and we have been delighted to assist people from all walks of life including those of other faiths and none. 7 ## **Community Life Church, North Baddesley** **Independent Examiner's Report to the Church Council For the year ended 31 December 2024** ## **Report of the Independent Examiner to the Trustees on the accounts of the Charity** ## **Respective responsibilities of Trustees and examiner** The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Public Finance and Accountancy (CIPFA) ## It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities 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 all applicable 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 any 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 material matters have come to my which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with 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 ‘true and fair’ view which is not a matter considered as part of an independent examination. I 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. Andrew J Clarke cpfa **==> picture [124 x 99] intentionally omitted <==** **----- Start of picture text -----**
spi
**----- End of picture text -----**
The date upon which my opinion is expressed is 17 February 2025 8 # **Financial Report for the Year Ended 31 December 2024** ## **Basic Information** Community Life Church, North Baddesley is a charity registered with the Charity Commission number 1053552. The Trustees during the year (the Church Council) were: Andy Blakeman John Higson Jo Wheeler Ali Tuft Jess Jacobs Registered Office: Community Life Centre 23 Fleming Avenue North Baddesley SOUTHAMPTON SO52 9EJ Telephone: 023-8041-0648 E-mail address: info.communitylifecentre@gmail.com 1 **Statements of Financial Activities 2024** |2023
General
Funds
Restricted
Funds
Notes
Total
£
£
£
£
**Income:**
General Offerings
20,853
Direct Payments
24,136
24,136
4,285
Offering
5,835
5,835
822
Donations
20,824
_1_
20,824
Other Income:
3,303
Tax recovered re Gift Aid
3,917
3,917
193
Interest (Lloyds)
275
275
196
Events
191
191
113
Fundraising
23
23
753
Grants
260
260
**30,518**
**Total Income:**
**55,201**
**260**
**55,461**
**Expenditure:**
100
Ministry
275
275
3,234
Hire of Premises
3,448
3,448
15
Printing, administration etc
0
0
485
Equipment etc
158
158
277
Catering / Events
654
654
642
Affiliation Fees (AoG and EA)
642
642
319
Training/conferences (& Travel)
0
0
190
CCLI
263
263
785
Insurances
938
938
Gifts to Others:
3,770
Charitable Giving
3,747
3,747
Gifts
23
23
17,913
Salaries
18,312
18,312
510
Pension Costs
498
498
100
Christian Safeguarding Services
60
60
514
Refreshments and Consumables
114
114
306
Travel
530
530
311
Subscriptions
1,002
1,002
73
Other expenses
36
260
296
**29,544**
**Total Expenditure:**
**30,700**
**260**
**30,960**
**974 Surplus / (Deficit) for the year:**
**24,501**
**0**
**24,501**
54,469 Balance in hand 1 January
55,443
0
55,443
**55,443 Balance in hand 31 December:**
**79,944**
**0**
**79,944**
**General Income and Expenditure Account**
**Year to 31 December 2024**|2023
General
Funds
Restricted
Funds
Notes
Total
£
£
£
£
**Income:**
General Offerings
20,853
Direct Payments
24,136
24,136
4,285
Offering
5,835
5,835
822
Donations
20,824
_1_
20,824
Other Income:
3,303
Tax recovered re Gift Aid
3,917
3,917
193
Interest (Lloyds)
275
275
196
Events
191
191
113
Fundraising
23
23
753
Grants
260
260
**30,518**
**Total Income:**
**55,201**
**260**
**55,461**
**Expenditure:**
100
Ministry
275
275
3,234
Hire of Premises
3,448
3,448
15
Printing, administration etc
0
0
485
Equipment etc
158
158
277
Catering / Events
654
654
642
Affiliation Fees (AoG and EA)
642
642
319
Training/conferences (& Travel)
0
0
190
CCLI
263
263
785
Insurances
938
938
Gifts to Others:
3,770
Charitable Giving
3,747
3,747
Gifts
23
23
17,913
Salaries
18,312
18,312
510
Pension Costs
498
498
100
Christian Safeguarding Services
60
60
514
Refreshments and Consumables
114
114
306
Travel
530
530
311
Subscriptions
1,002
1,002
73
Other expenses
36
260
296
**29,544**
**Total Expenditure:**
**30,700**
**260**
**30,960**
**974 Surplus / (Deficit) for the year:**
**24,501**
**0**
**24,501**
54,469 Balance in hand 1 January
55,443
0
55,443
**55,443 Balance in hand 31 December:**
**79,944**
**0**
**79,944**
**General Income and Expenditure Account**
**Year to 31 December 2024**|2023
General
Funds
Restricted
Funds
Notes
Total
£
£
£
£
**Income:**
General Offerings
20,853
Direct Payments
24,136
24,136
4,285
Offering
5,835
5,835
822
Donations
20,824
_1_
20,824
Other Income:
3,303
Tax recovered re Gift Aid
3,917
3,917
193
Interest (Lloyds)
275
275
196
Events
191
191
113
Fundraising
23
23
753
Grants
260
260
**30,518**
**Total Income:**
**55,201**
**260**
**55,461**
**Expenditure:**
100
Ministry
275
275
3,234
Hire of Premises
3,448
3,448
15
Printing, administration etc
0
0
485
Equipment etc
158
158
277
Catering / Events
654
654
642
Affiliation Fees (AoG and EA)
642
642
319
Training/conferences (& Travel)
0
0
190
CCLI
263
263
785
Insurances
938
938
Gifts to Others:
3,770
Charitable Giving
3,747
3,747
Gifts
23
23
17,913
Salaries
18,312
18,312
510
Pension Costs
498
498
100
Christian Safeguarding Services
60
60
514
Refreshments and Consumables
114
114
306
Travel
530
530
311
Subscriptions
1,002
1,002
73
Other expenses
36
260
296
**29,544**
**Total Expenditure:**
**30,700**
**260**
**30,960**
**974 Surplus / (Deficit) for the year:**
**24,501**
**0**
**24,501**
54,469 Balance in hand 1 January
55,443
0
55,443
**55,443 Balance in hand 31 December:**
**79,944**
**0**
**79,944**
**General Income and Expenditure Account**
**Year to 31 December 2024**|2023
General
Funds
Restricted
Funds
Notes
Total
£
£
£
£
**Income:**
General Offerings
20,853
Direct Payments
24,136
24,136
4,285
Offering
5,835
5,835
822
Donations
20,824
_1_
20,824
Other Income:
3,303
Tax recovered re Gift Aid
3,917
3,917
193
Interest (Lloyds)
275
275
196
Events
191
191
113
Fundraising
23
23
753
Grants
260
260
**30,518**
**Total Income:**
**55,201**
**260**
**55,461**
**Expenditure:**
100
Ministry
275
275
3,234
Hire of Premises
3,448
3,448
15
Printing, administration etc
0
0
485
Equipment etc
158
158
277
Catering / Events
654
654
642
Affiliation Fees (AoG and EA)
642
642
319
Training/conferences (& Travel)
0
0
190
CCLI
263
263
785
Insurances
938
938
Gifts to Others:
3,770
Charitable Giving
3,747
3,747
Gifts
23
23
17,913
Salaries
18,312
18,312
510
Pension Costs
498
498
100
Christian Safeguarding Services
60
60
514
Refreshments and Consumables
114
114
306
Travel
530
530
311
Subscriptions
1,002
1,002
73
Other expenses
36
260
296
**29,544**
**Total Expenditure:**
**30,700**
**260**
**30,960**
**974 Surplus / (Deficit) for the year:**
**24,501**
**0**
**24,501**
54,469 Balance in hand 1 January
55,443
0
55,443
**55,443 Balance in hand 31 December:**
**79,944**
**0**
**79,944**
**General Income and Expenditure Account**
**Year to 31 December 2024**|2023
General
Funds
Restricted
Funds
Notes
Total
£
£
£
£
**Income:**
General Offerings
20,853
Direct Payments
24,136
24,136
4,285
Offering
5,835
5,835
822
Donations
20,824
_1_
20,824
Other Income:
3,303
Tax recovered re Gift Aid
3,917
3,917
193
Interest (Lloyds)
275
275
196
Events
191
191
113
Fundraising
23
23
753
Grants
260
260
**30,518**
**Total Income:**
**55,201**
**260**
**55,461**
**Expenditure:**
100
Ministry
275
275
3,234
Hire of Premises
3,448
3,448
15
Printing, administration etc
0
0
485
Equipment etc
158
158
277
Catering / Events
654
654
642
Affiliation Fees (AoG and EA)
642
642
319
Training/conferences (& Travel)
0
0
190
CCLI
263
263
785
Insurances
938
938
Gifts to Others:
3,770
Charitable Giving
3,747
3,747
Gifts
23
23
17,913
Salaries
18,312
18,312
510
Pension Costs
498
498
100
Christian Safeguarding Services
60
60
514
Refreshments and Consumables
114
114
306
Travel
530
530
311
Subscriptions
1,002
1,002
73
Other expenses
36
260
296
**29,544**
**Total Expenditure:**
**30,700**
**260**
**30,960**
**974 Surplus / (Deficit) for the year:**
**24,501**
**0**
**24,501**
54,469 Balance in hand 1 January
55,443
0
55,443
**55,443 Balance in hand 31 December:**
**79,944**
**0**
**79,944**
**General Income and Expenditure Account**
**Year to 31 December 2024**| |---|---|---|---|---| |2023|General
Funds|Restricted
Funds|Notes|Total| |£
20,853
4,285
822
3,303
193
196
113
753
**30,518**
100
3,234
15
485
277
642
319
190
785
3,770
17,913
510
100
514
306
311
73
**29,544**
**974 **
54,469
**55,443 **|£
24,136
5,835
20,824
3,917
275
191
23
**55,201**
275
3,448
0
158
654
642
0
263
938
3,747
23
18,312
498
60
114
530
1,002
36
**30,700**
**24,501**
55,443
**79,944**|£
260
**260**
260
**260**
**0**
0
**0**|_1_|£
24,136
5,835
20,824
3,917
275
191
23
260
**55,461**
275
3,448
0
158
654
642
0
263
938
3,747
23
18,312
498
60
114
530
1,002
296
**30,960**
**24,501**
55,443
**79,944**| 2 **==> picture [528 x 399] intentionally omitted <==** **----- Start of picture text -----**
Community Life Centre
Year to 31 December 2024
Designated Restricted
2023 Notes Total
Funds Funds
£ £ £ £
Income:
3,467 Grants 600 600
2,257 Other donations 8,501 20 3 8,521
101 Interest 372 372
1,224 Fund Raising 2,725 4 2,725
269 Events 0 0
7,318 Total Income: 11,598 620 12,218
Expenditure:
5,000 Rent 5,000 5,000
82 Admin, Printing and Stationery 0 0
915 Maintenance, furniture and equipment 21 21
175 Refreshments, Supplies & Consumables 64 64
1,740 Salaries 0 0
2,273 Electricity, water and telephone 2,454 2,454
120 Other expenses 0 0
102 Subscriptions (Music and Anti-Virus) 49 49
Homework Club Teaching Support 3,744 4 3,744
Community Wellness Gardening Project 1,060 1,060
0 Events 99 99
10,407 Total Expenditure: 7,687 4,804 12,491
(3,089) Surplus / (Deficit) for the year: 3,911 (4,184) (273)
(12,709) Balance in hand 1 January (15,798) 0 (15,798)
(15,798) Balance in hand 31 December: (11,887) (4,184) (16,071)
**----- End of picture text -----**
3 **==> picture [495 x 408] intentionally omitted <==** **----- Start of picture text -----**
Balance Sheet as at 31 December 2024
31 Designated /
General
December Restricted Notes Total
Funds
2023 Funds
£ £ £ £
Balance on Funds:
55,443 General Fund 79,944 0 79,944
1,416 North Baddesley Youth 1,416 1,416
1,816 Building Fund 1,816 1,816
(15,798) Community Life Centre (11,887) (4,184) (16,071)
42,877 Total - all Funds 71,289 (4,184) 67,105
Represented by:
20,439 Investment - Lloyds 39,124
Bank etc Balances:
11,312 Bank - General Fund 13,031
459 Bank - North Baddesley Youth 459
1,586 Bank - CLC 6,920
11,731 Bank - CLC Savings 7,742
0 Giving
(1,250) Accruals: Rent 5 (1,250)
(1,520) Charitable giving 6 750
20 Cash in hand - General 0
42 Cash in hand - CLC 271
6 Cash in hand - North Baddesley Youth 6
52 Event Float 52
42,877 67,105
**----- End of picture text -----**
J Wheeler, Treasurer. February 2025 ## **Disclosures to above accounts** _1_ The Church received an unexpected legacy from a former member amounting to £20,470. _2_ Donations are generally giving ad hoc with a number of monthly donations from the community. £20 was given specifically for Food Bank. _3_ A number of members were sponsored to raise money for the Community Life Centre through Walk The Testway. _4_ A qualified teacher supported the homework club started during the Covid era through a lottery grant. _5_ A rent invoice is still awaited from Test Valley Borough Council. _6_ Part of the specified giving for 2024 is for North Baddesleys Junior School, however the money is yet to be paid over to them. 4 ## **Community Life Church, North Baddesley Notes to the Accounts For the year ended 31 December 2024** ## **Statement of Trustees' Responsibilities** Charity Law requires the Church Council (the Trustees) to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Church (the charity) as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Church Council is required to:- - select suitable accounting policies and then apply them consistently; - make judgments and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate, and - state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements. The Trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are also responsible for the contents of the Trustees' report, and the responsibility of the independent examiner in relation to the Trustees' Report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements. These Financial Statements were approved by the Church Council on 20/03/2025. ON BEHALF OF THE TRUSTEES: Jo Wheeler Trustee Date 21/03/2025 5 **Community Life Church, North Baddesley Notes to the Accounts** f **or the year ended 31 December 2024** ## **Accounting policies** The accounts have been drawn up in accordance with the provisions of the Charities Acts, and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing. The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (effective January 2016). The financial statements are prepared, on a going concern basis and the charity is dependent on donation income and as a consequence the going concern basis is also dependent on donation income continuing. Incoming resources are accounted for on a receivable basis. Bank interest is included in the income and expenditure account on a receivable basis. Liabilities are recognised on an accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the relevant Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales The policy for including items within the relevant activity categories of resources expended is to allocate costs to the most appropriate activity. In particular the policy for including items within costs of generating funds, charitable activities and governance costs is: ## Costs of generating funds The costs of raising and generating funds includes the incidental costs of staging various events. ## Charitable activities Charitable expenditure includes all expenditure directly related to the objects of the charity. ## Governance costs Governance costs include all expenditure directly related to the administration of the charity, organisational administration and compliance with charitable and statutory requirements. The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the Trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment. The charity has designated certain funds for specific uses – these are: the Building Fund (unrestricted element), the Community Life Centre Account, and the Youth Account. Once funds have been designated for a particular purpose, use of those funds for general purposes will require formal approval of the Trustees. Restricted funds have been provided to the charity for particular purposes, and it is the policy of the Trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them. If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity. 6 **Community Life Church, North Baddesley Notes to the Accounts** f **or the year ended 31 December 2023** ## **Accounting policies** - continued Apart from Ali Tuft (for which approval is given within the Church’s Constitution) neither the Trustees nor any persons connected with them have received any remuneration, either in the current year or the prior year The Disclosures to the Accounts on page 4 should be read alongside these accounting policies. ## **Reserves policy:** The Church Council believes that the Church should hold sufficient balances on its general and other accounts to allow it to continue operating even if there was a significant reduction in the level of giving. The Church Council considers that the minimum level of these balances should be the equivalent of 16 weeks’ operating costs calculated and reviewed annually – on the basis of expected spend in 2025 this will be in the order of £8,000. The Balance Sheet as at 31 December 2024 shows that the unrestricted balance on the General Fund, plus the designated balances of the Building, Youth and CLC Funds stood at £71,000. ## **Statement of Public Benefit for the year ended 31 December 2024** Because we are legally a “smaller charity” and below the audit threshold, we must include only a brief summary in our Annual Report of the main activities undertaken - you can find that in the main report. As Church Council (the Trustees) we confirm that we have had regard to the Charity Commission’s public benefit guidance, where relevant. The Objects of the Church – as set out in its Constitution – are: “The Church is formed: - [1] to advance the Christian religion in accordance with the doctrinal basis as set out in Clause 3 [of the Constitution]. - [2] to provide such services to the community that are in keeping with the Christian ethos and exemplified in the Bible.” We consider that Object [1] above passes the “public benefit test” because advancing the Christian religion in our community has a positive impact on the moral and ethical behaviour of those with whom we come in contact. Furthermore, our Christian faith and our relationship with God – as Father, Son and Holy Spirit - gives meaning to our lives and encourages us to live in such a way as to benefit the wider society by being good citizens and following the Bible’s teaching on how we should conduct ourselves in society. Object [2] was added to our Constitution as a result of opening the Community Life Centre – which clearly provides benefit to the whole of the community. As can be seen from main report, the Centre is an open access facility and we have been delighted to assist people from all walks of life including those of other faiths and none. 7 ## **Community Life Church, North Baddesley** **Independent Examiner's Report to the Church Council For the year ended 31 December 2024** ## **Report of the Independent Examiner to the Trustees on the accounts of the Charity** ## **Respective responsibilities of Trustees and examiner** The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Public Finance and Accountancy (CIPFA) ## It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities 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 all applicable 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 any 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 material matters have come to my which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with 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 ‘true and fair’ view which is not a matter considered as part of an independent examination. I 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. Andrew J Clarke cpfa **==> picture [124 x 99] intentionally omitted <==** **----- Start of picture text -----**
spi
**----- End of picture text -----**
The date upon which my opinion is expressed is 17 February 2025 8