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← Transformation Community Church

2025-03-31-accounts

Annual Report and Financial Statements

for the Year Ended 31 March 2025

Transformation Community Church formerly New Life Church Crawley

Charity registration number: 1054438

Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF

TRANSFORMATION COMMUNITY CHURCH

CONTENTS

Reference and Administrative Details 1
Trustees' Report 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 18

TRANSFORMATION COMMUNITY CHURCH

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees

Elizabeth Tapp David Dickson Elizabeth Dickson Ian Tapp Keegan Singh Amelia Singh Kerry Murray

Charity Registration 1054438 Number

Principal Office The Glade Furnace Green Crawley West Sussex RH10 6JL Independent Examiner G W Schulz FCMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF Bankers HSBC 9 The Boulevard Crawley West Sussex RH12 1UT

Page 1

TRANSFORMATION COMMUNITY CHURCH

TRUSTEES' REPORT

The Trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2025.

Structure, governance and management

Nature of governing document

Transformation Community Church is a registered charity, number 1054438, and is constituted under a Trust deed.

Recruitment and appointment of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

Risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Objectives and activities

Objects and aims

The objects of the Church are for the benefit of the public, to:

Public benefit

The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Vision and values

At Transformation Community Church, we are committed to fulfilling our vision to:

Page 2

TRANSFORMATION COMMUNITY CHURCH

TRUSTEES' REPORT (CONTINUED)

To help us fulfil this vision, there are several key values we lead the church in:

Encountering Holy Spirit - We are committed to allowing the Holy Spirit to be actively involved in our community life through spiritual gifts, the word of God and congregational participation.

Operating in Grace - We seek to be a grace filled church that welcomes all whatever the stage of the journey in faith.

Transforming Teaching - We believe in biblical, anointed teaching as a catalyst for transformation in individuals’ lives.

Motivating Mission - We acknowledge the importance of mission that reaches and supports the local community and into other nations.

Engaging Worship - We will provide regular opportunities for people to encounter God in a variety of styles through the power of God the Holy Spirit.

Achievements and performance

Review of actvities

The Trustees are thankful for the continued outworking of His vision and purposes for Transformation Community Church through the many dedicated individuals serving alongside the Trustees in the various departments of the church.

Trustee meetings were held, and decisions were made in a hybrid fashion with a mixture of online, email communication where necessary as allowed under Charity Commission guidelines. We continued to make use of technology and social media to live stream the service to people who were unable to attend in person with others from different nations connecting to the ministry.

Ministerial Support & Ministries

The relationship with AoG (Assemblies of God) was maintained, and leaders, including David and Beverley, along with Pastor Kerry Murray participating in key events such as area days and the national conference in Harrogate. Ongoing investment in the church’s children and youth ministry was further helped with volunteers stepping up, including the Cosmic Comets program and other initiatives such as Rooted Club at local schools.

Missions

We were able to maintain ongoing contributions to international ministries, including support for schools and churches in Pakistan, Sri Lanka, and Nigeria with further developments planned for 2025 to include Ghana, Togo and Benin. Discussions on supporting TV ministry in Pakistan were deemed unsuitable for charitable funds at this stage. Contributions were made to specific missionary requests, including donation to purchase a generator for Pastor Eunice in Nigeria. Other donations included a school project in Pakistan, a building purchase completion in Pakistan with GLOM Church and a contribution to a new building project in Sri Lanka with Dr Suresh Ramachandran in Kandy.

Page 3

TRANSFORMATION COMMUNITY CHURCH

TRUSTEES' REPORT (CONTINUED)

Evangelism

The Evangelism Team, under the direction of Sajjad Ahmad, continued with regular visits to the town centre. Key outreach events through the summer, the Light Party, Christmas and Easter have also been advertised and information distributed in the area to make available the events and activities to those in the community. David, Kerry and Saj were also able to contribute to IBTI Bible College Evangelism Course held in the Spring of 2025.

Safeguarding & Pastoral Care

Beverley Dickson continued to serve in her role as Safeguarding co-ordinator ensuring we are kept up to date with DBS checks, current legislation and ongoing supportive role with Thirty-One Eight while Liz Tapp continues to serve in her role as Pastoral Care Team Co-ordinator. We were able to train team members in several key areas of support and ministry to see people released into their gifts using the APEST Model of gift discovery and deployment in the incoming year.

Building Work

Significant updates to church facilities, including improvements to the roof and plumbing issues were resolved with the help of volunteers and paid professionals to ensure good use of the fabric of the building. An ongoing relationship with bank volunteers to allow for basic maintenance work to be scheduled continues to allow us to plan for exterior and interior updates which will include repainting of the church car park.

Name change and vision update - Transformation Community Church

At a second discussion on the matter of a name change and vision update, David explained the journey behind the proposed name change. This came through fasting and prayer over a space of time dating back to January 2024. The name change reflects the core message of the church that is the developing for transformation God desires, emphasising a deep, often internal, change that results in a completely different state or form in ongoing change. We formally acknowledge and give thanks for the legacy of the last 44 years of history in the life of the church, prior to that having met for a period in Furnace Green Community Centre. We recognise the significant sacrifices that have been made over the years to get us to where we today and so remain thankful to those who served, gave and led during this time and acknowledge their legacy. We also want to fully embrace the representation of what God wants to do in the new season for us as a Church community to continue to build an intergenerational, intercultural, international church.

After discussing the matter and comments from all the Trustees, David formally proposed the name change to Transformation Community Church and the updated vision. All Trustees have agreed to the name change, updated vision and signed the document to verify this change. Church members will be informed of the change on 15th April at the members meeting. The name change has been updated on the Charity commission website the week beginning 1st July and then we will launch in September with a celebration service. Website and emails have been updated and used starting from 1 July 2025.

Page 4

TRANSFORMATION COMMUNITY CHURCH

TRUSTEES' REPORT (CONTINUED)

The Trustees also discussed the proposal by Kerry regarding mentoring and formally accepted the mentoring program in building the intergenerational aspect of the Church. Training regarding this will be led by Kerry with input from Bev in her safeguarding role.

The key values remain consistent, guiding our activities and focus:

Financial review

Finances have remained stable during the year with the charity’s income from donations, missions, and internal fundraising. Year-end processes were handled efficiently with oversight from Liz and Winnie the administrator.

Income for the year amounted to £90,635 (2024: £113,188) and expenditure £102,502 (2024: £111,175), resulting in a deficit of £11,867 (2024: surplus £2,013). Total funds carried forward amount to £457,901 (2024: £469,768) of which £453,955 (2024: £461,858) are unrestricted.

The Trustees have continued to regularly monitor the financial status of the church and continue to operate prudence in challenging economic environment for Churches in the UK. This continues to be a matter of review and governance for the Trustees to ensure that we are meeting our current obligations which we are pleased to be able to do.

Going concern

The Trustees have performed a review of the financial position of the church and believes there are sufficient resources to manage any financial risks. We have continued to manage our finances prudently. The Trustees reasonably expect that we have adequate resources to continue operating for the foreseeable future. Therefore, the Trustees continue to adopt the going concern basis of accounting in preparing the annual report and financial statements.

Page 5

TRANSFORMATION COMMUNITY CHURCH

TRUSTEES' REPORT (CONTINUED)

Statement of Responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The Trustees 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 annual report was approved by the Trustees of the charity on 20 June 2025 and signed on its behalf by:

......................................... David Dickson Trustee

Page 6

TRANSFORMATION COMMUNITY CHURCH

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TRANSFORMATION COMMUNITY CHURCH

I report to the Trustees on my examination of the accounts of Transformation Community Church for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity Trustees of Transformation Community Church you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Transformation Community Church's accounts 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 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:

  1. accounting records were not kept in respect of Transformation Community Church as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting 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 no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... G W Schulz FCMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF

20 June 2025

Page 7

TRANSFORMATION COMMUNITY CHURCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note
Unrestricted
funds
£
Income and Endowments from:
Donations and legacies
2
80,586
Investment income
3
-
Total income
80,586
Expenditure on:
Charitable activities
4
92,986
Total expenditure
92,986
Net
(expenditure)/income
(12,400)
Other recognised
gains and losses
Gains/losses on
revaluation of fixed
assets for charity's own
use
4,497
Net movement in funds
(7,903)
Reconciliation of funds
Total funds brought
forward
461,858
Total funds carried
forward
12
453,955		 Restricted
funds
£
10,038
11
10,049
14,013
14,013
(3,964)
-
(3,964)
7,910
3,946		 Total
2025
£
90,624
11
90,635
106,999
106,999
(16,364)
4,497
(11,867)
469,768
457,901		 Total
2024
£
113,096
92
113,188
111,175
111,175
2,013
-
2,013
467,755
469,768

The notes on pages 10 to 18 form an integral part of these financial statements. Page 8

TRANSFORMATION COMMUNITY CHURCH

BALANCE SHEET AS AT 31 MARCH 2025

Note
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Cash at bank and in hand
Creditors: Amounts falling due within one year
10
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
12		 2025
£
371,334
371,334
13,097
74,919
88,016
(1,449)
86,567
457,901
3,946
453,955
457,901		 2024
£
375,863
375,863
18,109
76,779
94,888
(983)
93,905
469,768
7,910
461,858
469,768

The financial statements on pages 8 to 18 were approved by the Trustees, and authorised for issue on 20 June 2025 and signed on their behalf by:

......................................... David Dickson Trustee

The notes on pages 10 to 18 form an integral part of these financial statements. Page 9

TRANSFORMATION COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Transformation Community Church meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

The Trustees are satisfied that there are no material uncertainties relating to events or conditions which cast doubt upon the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Gift aid

Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.

Page 10

TRANSFORMATION COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Land and buildings 2% on cost
Furniture and fittings 25% on cost
Equipment 25% on cost

Debtors

Trade and other debtors are recognised at the settlement amount 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 on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 11

TRANSFORMATION COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

Liabilities

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Fund structure

Unrestricted income funds are general funds that are available for use at the Trustees discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the Trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2 Income from donations and legacies

Donations and legacies;
Donations
Gift aid reclaimed
Other income from
donations and legacies		 Unrestricted
funds
General
£
67,324
10,123
3,139
80,586		 Restricted
funds
£
10,038
-
-
10,038		 Total
2025
£
77,362
10,123
3,139
90,624		 Total
2024
£
91,815
20,316
965
113,096

Page 12

TRANSFORMATION COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

3 Investment income

Interest receivable and similar income;
Interest receivable on bank deposits		 Restricted
funds
£
11		 Total
2025
£
11		 Total
2024
£
92

4 Expenditure on charitable activities

Unrestricted
funds
Restricted
Note
Designated
£
General
£
funds
£
Evangelism/Training
-
4,723
-
Ministry costs
-
2,503
-
Sunday School
-
6
-
Premises expenses
-
11,995
-
Advertising and
publicity
-
160
-
Equipment
-
1,838
-
Printing, postage and
stationery
-
127
-
General
administrative
expenses
-
2,129
-
Subscriptions
1,300
2,089
-
Hospitality
-
139
-
Travel costs
-
554
3,408
Legal and
professional fees
-
641
-
Bank charges
-
198
129
Sundries
-
161
-
Independent
examination
-
912
-
Depreciation
-
9,576
-
Grant funding of
activities
5
-
4,571
10,476
Staff costs
7
-
49,364
-
1,300
91,686
14,013		 Total
2025
£
4,723
2,503
6
11,995
160
1,838
127
2,129
3,389
139
3,962
641
327
161
912
9,576
15,047
49,364
106,999		 Total
2024
£
12,052
1,717
-
12,956
-
1,392
47
1,080
2,974
360
313
744
390
2
870
15,753
20,116
40,409
111,175

Page 13

TRANSFORMATION COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

5 Grant-making

Analysis of grants

Mission donations Grants to institutions
2025
£
2024
£
15,047
20,116

6 Trustees remuneration and expenses

During the year, three Trustees received remuneration as employees of the church amounting to £39,944 (2024: Three Trustees £37,174).

During the year, two Trustees received benefits in kind in the form of pension contributions amounting to £802 (2024: One Trustee £686).

During the year, the business owned by a Trustee supplied materials and property maintenance work amounting to £1,254 (2024: £308).

The only other payments made to the Trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects.

7 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Pension costs		 2025
£
48,562
802
49,364		 2024
£
39,780
629
40,409

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

2025 2024
No No
Staff 3 2

No employee received emoluments of more than £60,000 during the year

Page 14

TRANSFORMATION COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

8 Tangible fixed assets

Land and
buildings
£
Furniture
and
fixtures
£
Cost
At 1 April 2024
420,000
19,788
Additions
-
-
At 31 March 2025
420,000
19,788
Depreciation
At 1 April 2024
42,000
23,580
Revaluations
-
(4,498)
Charge for the year
8,400
353
At 31 March 2025
50,400
19,435
Net book value
At 31 March 2025
369,600
353
At 31 March 2024
378,000
(3,792)
9 Debtors
Accrued income
10 Creditors: amounts falling due within one year
Trade creditors
Other taxation and social security
Other creditors
Accruals		 Land and
buildings
£
Furniture
and
fixtures
£
Cost
At 1 April 2024
420,000
19,788
Additions
-
-
At 31 March 2025
420,000
19,788
Depreciation
At 1 April 2024
42,000
23,580
Revaluations
-
(4,498)
Charge for the year
8,400
353
At 31 March 2025
50,400
19,435
Net book value
At 31 March 2025
369,600
353
At 31 March 2024
378,000
(3,792)
9 Debtors
Accrued income
10 Creditors: amounts falling due within one year
Trade creditors
Other taxation and social security
Other creditors
Accruals		 Equipment
£
9,624
550		 Total
£
449,412
550
449,962
73,549
(4,498)
9,577
78,628
371,334
375,863
2024
£
18,109
10,174
7,969
-
824
8,793
1,381
1,655
2025
£
13,097
2025
£
151
272
294
732
1,449
2024
£
153
-
140
690
983

Page 15

TRANSFORMATION COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

11 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £802 (2024 - £629).

Contributions totalling £294 (2024 - £141) were payable to the scheme at the end of the year and are included in creditors.

Page 16

TRANSFORMATION COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

12 Funds

Balance
Balance Other at 31
at 1 April Incoming Resources recognised March
2024 resources expended
gains/(losses)		 2025
£ £ £ £ £
Unrestricted funds
General
General Funds 456,358 80,586 (91,686) 4,497 449,755
Designated
Training fund 5,500 - (1,300) - 4,200
Total unrestricted
funds 461,858 80,586 (92,986) 4,497 453,955
Restricted funds
Mission fund 7,910 10,049 (14,013) - 3,946
Total funds 469,768 90,635 (106,999) 4,497 457,901
Designated funds:
The Training fund is to fund Kerry Murray's training and miscellanous costs.
Restricted funds:
The Mission fund is to support specific mission costs.
Balance
Balance at 31
at 1 April Incoming Resources March
2023 resources expended Transfers 2024
£ £ £ £ £
Unrestricted funds
General
General Funds 460,061 94,287 (92,490) (5,500) 456,358
Designated
Training fund - - - 5,500 5,500
Total unrestricted
funds 460,061 94,287 (92,490) - 461,858
Restricted funds
Mission fund 7,694 18,901 (18,685) - 7,910
Total funds 467,755 113,188 (111,175) - 469,768

Page 17

TRANSFORMATION COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

13 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted funds
General
£
Designated
£
371,334
-
79,870
4,200
(1,449)
-
449,755
4,200
Unrestricted funds
General
£
Designated
£
375,862
-
81,478
5,500
(982)
-
456,358
5,500		 Restricted
funds
£
-
3,946
-
3,946
Restricted
funds
£
-
7,910
-
7,910		 Total funds
at 31
March
2025
£
371,334
88,016
(1,449)
457,901
Total funds
at 31
March
2024
£
375,862
94,888
(982)
469,768

Page 18