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← South Kent Community Church

2024-12-31-accounts

SOUTH KENT COMMUNITY CHURCH

Accounts – 31st December 2024

SOUTH KENT COMMUNITY CHURCH

(A company limited by guarantee and not having a share capital)

Charity number: 1059669 Company number: 3269700

Accounts – 31st December 2024

INDEX

Registered in England and Wales No: 3269700

SOUTH KENT COMMUNITY CHURCH

REPORT OF THE TRUSTEES for the year ended 31st December 2024

The Trustees are pleased to present their annual report and financial statements of the charitable company for the year ended 31st December 2024 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the charities Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland: FRS 102) issued in October 2019.

Reference and Administration Details

The charity’s name is South Kent Community Church.

Charity Registration Number: 1059669 Company Number: 3269700 Registered Office and Principal Address: South Kent Community Church The Cornerstone Centre Castle Hill Avenue Folkestone CT20 2QR Company Secretary: Mrs J Rawlings

Directors and Trustees

The Trustees of the charitable company (the charity) are its Directors for the purposes of charity law. The Directors and officers who served during the year and since the year end were as follows:

Mr T Burgess (Chair Buildings Sub Committee) Mr A Earl (Chair of Trustees) Mr M Earl Mr S Griffiths (resigned May 2024) Mr S Hunnibal Mr M Lamb Mr N Lewis Mrs J Rawlings (Trust Secretary) Mrs A Short

Objectives and Activities

The main objects of the charity are

In planning the activities of the charitable company, the directors have considered the Charity Commission’s guidance on public benefit, with particular regard to the specific guidance on charities for the advancement of religion.

The main activity of the charity is the operation of a church in the South Kent area.

for the year ended 31st December 2024 ( Continued)

SOUTH KENT COMMUNITY CHURCH REPORT OF THE TRUSTEES

Achievements and Performance

The Trustees, are also directors of the charity and the terms are used interchangeably in this Report.

A Structure and Organisation

South Kent Community Church (SKCC) is a registered charity with a congregation of approximately 250 people from Folkestone, Hythe, and surrounding villages. It is governed by a board of eight Trustees, responsible for the charity’s legal and administrative oversight, and supported by an eight-member leadership team focused on the church’s spiritual direction. The two teams work in partnership.

Employment

SOUTH KENT COMMUNITY CHURCH

REPORT OF THE TRUSTEES

for the year ended 31st December 2024 (Continued)

The first Sunday of each month typically featured an All-Age service where the whole congregation remained together for a shorter, interactive gathering that included songs, drama, games, craft and a short message. On the remaining Sundays, children and youth participated in age-appropriate groups after sung worship, while adults remained in the main hall for teaching and ministry.

In addition, each month, the following took place alongside the adult service: Youth Church (3rd Sunday) for youth in school years 7 – 11; Kidz Church (4th Sunday) for children in school years 1 – 6 both with age appropriate activities; and Family Church (when there was a 5[th] Sunday), offering parents and children a shared experience through crafts, games, worship and Bible stories.

SOUTH KENT COMMUNITY CHURCH

REPORT OF THE TRUSTEES

for the year ended 31st December 2024 (Continued)

Sunday services continued to be live-streamed on Facebook, making them accessible to those unable to attend in person and reaching a wider audience.

Outside of Sunday mornings, Connect Groups - small groups meeting in homes to share life and pray together and Impact Groups - focus groups such as Bible studies and Cells, also continued for both adults and youth. Additionally, 2024 saw the start of a course called ‘Emotionally, Healthy, Spirituality’, which the leadership team are keen to develop.

Planned outreach activities included a church family picnic in Hythe and ‘Be a Blessing Sunday’, where the regular Sunday service was replaced by practical acts of kindness in the Folkestone community.

The Trustees are also pleased to report that in 2024, a team of SKCC youth participated in an Amor Europe mission trip to Moldova, helping to build a home for a family serving in a village where poverty is rife – an experience that proved deeply impactful for those who took part.

SOUTH KENT COMMUNITY CHURCH

REPORT OF THE TRUSTEES

for the year ended 31st December 2024 ( Continued)

B Charity objectives and activities during 2024 (continued)

3.2 (Continued)

Involvement Away - beyond SKCC’s immediate remit – whether overseas or elsewhere in the UK – was demonstrated through the following:

The Trustees believe in the principle of tithing and therefore assigned 10% of income received into the general fund at SKCC to needs beyond the direct running of the charity (namely those listed above in 3.2).

Additionally, SKCC’s ongoing relationship with the charity Feed the Hungry created an opportunity for a food packing event to take place at The Cornerstone Centre during the summer. These events are enjoyed by many. The Trustees and Leadership team were also pleased to welcome Tom & Ritah MacGregor with their children and Heather Pritchard, who were both on home assignment over the summer from Rwanda and Mozambique respectively.

The Trustees once again express their sincere thanks to SKCC employees for their tireless commitment throughout the year. They also gratefully acknowledge the many volunteers from SKCC who generously contribute their time, energy, and skills - often sacrificially - to enable the charity to offer such a wide range of activities and community projects. The Trustees recognise that, without this invaluable support, the charity simply could not function.

C Bankers

National Westminster Bank plc, Europa House, 49 Sandgate Road, Folkestone, Kent CT20 1RU.

D Reporting Accountants

Financial Review

The total income for the year was £374,435 and total expenditure on charitable activities amounted to £433,758. This left a deficit for the year of £59,869 on unrestricted funds and a surplus of £546 on restricted funds. The balance on unrestricted funds at the year-end, net of fixed assets, was £443,247 and restricted funds £34,016.

Reserves

The charity adheres to a robust financial management approach centered on establishing and monitoring reserves. This involves striking a balance between taking calculated risks and prudently safeguarding funds. The Trustees’ primary principle is to ensure sufficient reserves are maintained to cover employee salaries and essential expenses at The Cornerstone Centre for up to three months in the event of a severe cash-flow interruption. Beyond immediate needs, reserves are also earmarked for longer-term projects, including restoration efforts at The Cornerstone Centre, and fulfilling the charity’s objectives. Following the sale of 11 Twiss Avenue in 2022, the charity’s reserves have exceeded immediate requirements. However, Trustees are developing a strategic plan to allocate these surplus reserves towards expanding the charity’s mission and objectives in part through restoration projects at The Cornerstone Centre.

SOUTH KENT COMMUNITY CHURCH

REPORT OF THE TRUSTEES

for the year ended 31st December 2024 ( Continued)

Investments

The Trustees prioritise safeguarding funds while maximising returns on surplus resources. To achieve this, they opened a 2-year fixed term charity deposit account with Virgin Money in 2023, enabling a higher level of interest on savings whilst also benefitting from government guarantees by diversifying investments across institutions.

Structure Governance and Management

Governing Document

South Kent Community Church is a company limited by guarantee governed by its Memorandum and Articles of Association, incorporated on 25[th] October 1996 and amended on 3[rd] July 2023. It is registered as a charity with the Charity Commission. Members of the charitable company guarantee to contribute amounts not exceeding £1 to the assets of the charitable company in the event of winding up.

Mandatory meetings of the Trustees were held throughout the year to review the charity’s activities and evaluate its performance. These were supported by the regular work of the finance and buildings sub-committees.

Appointment of Trustees

The directors keep the composition of the board under review and will seek to appoint additional members from within the church with appropriate skills and expertise should the need arise. Interested parties are given details of the background of the charitable company to make them aware of current activities.

James Coombs and Phil Haines, the two main leaders of the church, receive an open invitation to attend Trust meetings. Their presence supports mutual awareness and shared vision, which is beneficial to all. Voting rights, however, remain solely with the Trustees, who may, at any time, request the two leaders to withdraw in order to discuss a matter in private.

To be appointed a Trustee they must be over 18, recommended by other Trustees and a member of the charity.

According to the Charity’s Articles of Association, the Board of Directors holds ultimate responsibility for appointing new Directors. By custom, non-binding advice is sought from the appointed church leadership. The Articles also stipulate that a majority of Directors must receive no income from the charity in any capacity, and the number of Directors must not fall below three. No Trustees received any remuneration from the charity in their role as Trustee.

This report has been prepared in accordance with the special provisions relating to companies subject to the Small Companies Regime within part 15 of the Companies Act 2006.

This Report was approved by the Board on 23rd July 2025

A Earl

Signed on its behalf by: ……………………………………

Chair of Trustees

Folkestone, Kent

SOUTH KENT COMMUNITY CHURCH

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report to the trustees on my examination of the accounts of Christian Community Church (South Kent) (the charitable company) for the year ended 31st December 2024.

Responsibilities and Basis of Report

As the charity’s trustees (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner’s Statement

Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or

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

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

A P Williams FCCA A J Carter & Co Limited Chartered Certified Accountants

22b High Street Witney Oxon OX28 6RB

11th August 2025

SOUTH KENT COMMUNITY CHURCH

STATEMENT OF FINANCIAL ACTIVITIES

(including an income and expenditure account)

for the year ended 31st December 2024

Note
Income from:
Donations and grants
3
Investments
4
Other trading activities - Rental income
Other income - Sundry income
Total incoming resources
Expenditure on:
Charitable activities
5
Total expenditure
Net income/(expenditure) and net
movement in funds for the year
Transfer between funds
Other recognised gains
Gains on sale of fixed assets
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted Restricted
Total
Funds
Funds
Funds
2024
£
£
£
310,476
38,018
348,494
3,745
-
3,745
8,106
-
8,106
14,090
-
14,090
336,417
38,018
374,435
396,286
37,472
433,758
396,286
37,472
433,758
(59,869)
546
(59,323)
3,097
(3,097)
-
-
-
-
(56,772)
(2,551)
(59,323)
846,207
36,567
882,774
£789,435
£34,016
£823,451		 Total
Funds
2023
£
304,478
5,728
7,601
35,319
353,126
436,561
436,561
(83,435)
-
-
(83,435)
966,209
£882,774

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derives from continuing activities.

The notes on pages 10 to 18 form part of these financial statements

Registered in England and Wales: 3269700

SOUTH KENT COMMUNITY CHURCH

BALANCE SHEET

as at 31st December 2024

Note
Fixed assets
Tangible assets
11
Total fixed assets
Current assets
Debtors
12
Investments
13
Cash at bank and in hand
Total current assets
Liabilities
Creditors falling due within one year
14
Net current assets
Total assets less current liabilities
Creditors:falling due after more than 1 year
Total net assets
15
The funds of the Charity
Restricted income funds
16
Unrestricted income funds
16
Designated income funds
16
Total unrestricted funds
Total charity funds		 2024
£
346,188
346,188
16,919
437,102
32,274
486,295
9,032
477,263
823,451
-
£823,451
34,016
581,936
207,499
789,435
£823,451		 2023
£
361,810
361,810
16,158
468,034
56,749
540,941
19,977
520,964
882,774
-
£882,774
36,567
577,803
268,404
846,207
£882,774

For the year ended 31st December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors Responsibilities

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the act with respect to the accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the special provisions relating to companies subject to the Small Companies Regime within part 15 of the Companies Act 2006

These accounts were approved by the board of directors and authorised for issue on: 23rd July 2025 and are signed on their behalf by:

A Earl

...................................................... Director

The notes on pages 10 to 18 form part of these financial statements

SOUTH KENT COMMUNITY CHURCH

NOTES TO THE ACCOUNTS for the year ended 31st December 2024

1. Accounting Policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of Preparation and Assessment of Going Concern

The Financial Statements have been prepared in accordance with the Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Standard applicable in the UK and the Republic of Ireland (FRS 102) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Christian Community Church (South Kent) meets the definition of a public benefit entity under FRS 102.

The directors consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

b) Income Recognition Policies

Items of income are recognised and included in the accounts when all of the following criteria are met:

For legacies entitlement is taken as the earlier of:

Receipt of a legacy, in whole or in part, is only considered probably when the amount can be measured reliably and the Charity has been notified of the Executors intention to make a distribution. Where legacies have been notified to the Charity, or the Charity is aware of the granting of the probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income received in advance of a specific performance or provision of other specified service is deferred until the criteria for income recognition are met.

c) Donated Services and Facilities In accordance with the Charities SORP (FRS 102) the general time of volunteers is not recognised in the accounts.

SOUTH KENT COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

for the year ended 31st December 2024 (continued)

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on the straight line basis as follows:

Asset Annual Category Rate Equipment 25% per annum Freehold property 2 % per annum Freehold land 0% per annum

Trade and other debtors are recognised at the settlement amounts due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

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.

The charity operates a defined contribution scheme, the assets of which are held outside the charity. The contributions by the charity in the year are detailed in note 7.

The charity classifies the lease of the photocopier as an operating base, the title to the equipment remains with the lessor. Rental charges are charged on a straight line basis over the terms of the lease.

SOUTH KENT COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

for the year ended 31st December 2024 (continued)

m) Grants

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, and any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

2. Legal Status of the Charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

3. Income from donations

Income from donations
Gifts, donations, legacies and grants 2024
£
348,494
£348,494		 2023
£
304,478
£304,478

Of the £348,494 received in 2024 (2023: £304,478) £38,018 was restricted funds (2023: £52,654) and £310,476 (2023: £251,824) unrestricted funds.

The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102) the economic contribution of general volunteers is not recognised in the accounts.

4. Investment income

All of the Charity investment income arises from money held in deposit accounts at Nat West bank.

5. Analysis of expenditure on charitable activities

Expenditure on projects
Pastoral support
Property costs, licences and insurance
Office and resources costs
Depreciation
Staff and administration support
Accountancy
Professional fees
Bank charges
Total		 Christians
Against
Church
2024
Poverty
activity
Total
£
£
£
6,153
136,027
142,180
-
142,360
142,360
-
60,739
60,739
-
8,761
8,761
15,622
15,622
20,206
38,520
58,726
-
3,240
3,240
-
809
809
-
1,321
1,321
£26,359 £407,399 £433,758		 2023
Total
£
154,139
136,272
55,204
8,841
18,922
55,880
3,130
2,782
1,391
£436,561

Of the £433,758 expenditure in 2024 (2023: £436,561), £396,286 was charged to unrestricted funds (2023: £390,945) and £37,472 to restricted funds (2023: £45,616).

6. Net income/(expenditure) for the year

This is stated after charging:
Depreciation
Independent examiner's fee		 2024
£
15,622
3,240		 2023
£
18,922
3,130

SOUTH KENT COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

for the year ended 31st December 2024 (continued)

7. Analysis of staff costs and trustee remuneration and expenses

Salaries and wages
Social security costs
Employer contribution to defined contribution pension scheme		 2024
£
200,698
13,624
7,596
£221,918		 2023
£
187,361
12,142
7,088
£206,591

No employees had emoluments in excess of £60,000 (2023: Nil).

One director within the church has received the following amounts from the charitable company relating to administration services:

J Rawlings- salary
J Rawlings- national insurance contributions
J Rawlings-pension contributions		 2024
£
32,345
3,208
1,281
£36,834		 2023
£
30,966
3,018
1,226
£35,210

The company's Memorandum and Articles of Association specifically prohibits them from receiving any remuneration or benefit in respect of their role as directors of the company or trustees of the charity. They are remunerated in their capacity as administrator of the church as expressly permitted.

Key management personnel were paid £86,144 in the year and travel expenses of £617.

8. Staff numbers

The average monthly number of employees during the year was as follows:

Pastoral
Youth and children's worker
Christians Against Poverty
Caretaker
Administration		 2024
Number
3
1
1
1
2
8		 2023
Number
4
-
1
1
2
8

9. Related party transactions

During the year one of the directors was paid expenses (through the payroll) in respect of telephone in the sum of £320 (2023: one director £320).

During the year the trustees, their spouses and key management personnel donated £96,760 (2023: £55,139) to the charity in total, with £2,880 of this being restricted.

SOUTH KENT COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

for the year ended 31st December 2024 (continued)

10. Corporation tax

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

11. Tangible fixed assets

Cost:
As at 31.12 2023
Additions
Disposals
As at 31.12 2024
Depreciation:
As at 31.12 2023
Charge for year
On Disposals
As at 31.12 2024
Net book value:
As at 31.12 2024
As at 31.12 2023
12.Debtors
Other debtors
Prepayments
13.Current asset investments
Cash on deposit
14.Creditors: amounts falling due within one year
Other creditors and accruals		 Freehold
Properties
£
372,166
-
-		 Equipment
£
88,050
-
-
88,050
68,629
10,660
-
79,289
£8,761
£19,421
2024
£
11,542
5,377
£16,919
2024
£
437,102
£437,102
2024
£
9,032
£9,032		 Total
£
460,216
-
-
372,166 460,216
29,777
4,962
-		 98,406
15,622
-
34,739 114,028
£337,427 £346,188
£342,389 £361,810
2023
£
11,596
4,562
£16,158
2023
£
468,034
£468,034
2023
£
19,977
£19,977

SOUTH KENT COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

for the year ended 31st December 2024 (continued)

15. Analysis of net assets between funds

Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Creditors of more than one year
Total		 General
Designated
Restricted
Fund
Funds
Funds
Total
£
£
£
£
346,188
-
-
346,188
(1,343)
-
33,617
32,274
237,091
207,499
399
444,989
-
-
-
-
£581,936
£207,499
£34,016
£823,451

16. Analysis of charitable funds

Analysis of movements in restricted funds

Amor Europe
Burkina Faso
CAP
Cornerstone Centre-Drop in
Feed the hungry
Heather Pritchard
Help fund
KEDESH Students
KEDESH Santario
Men's events
Options
Options Legacy
Post box
Romania
Seabrook after school
SKCC Social events
Toddler group
Tom MacGregor
Winter shelter
Women's events
Youth
Total		 Balance
Incoming Resources
Funds
1.1.24
resources
expended
Transfers
31.12.24
£
£
£
£
£
-
4,868
(4,378)
(430)
60
706
-
-
-
706
551
3,651
(108)
(3,803)
291
793
108
(1,692)
791
-
-
3,000
(2,500)
-
500
2,628
2,382
(2,500)
-
2,510
8,772
2,000
(4,508)
-
6,264
2,739
-
-
-
2,739
-
315
(290)
-
25
194
-
-
-
194
1,038
625
(803)
-
860
9,260
-
-
-
9,260
1,595
3,997
(3,626)
290
2,256
595
-
-
-
595
56
-
-
-
56
600
-
-
-
600
1,715
2,270
(1,500)
55
2,540
4,027
14,376
(15,500)
-
2,903
1,054
-
-
-
1,054
-
-
-
-
-
244
426
(67)
-
603
£36,567
£38,018 £(37,472)
£(3,097)
£34,016

The restricted funds are for specific projects in the churches activities and pastoral care.

Transfers have been made to the restricted funds from the general fund at the discretion of the trustees to fund specific projects and cover deficits.

Transfers have been made from the restricted funds to the general fund at the discretion of the trustees to cover operating costs.

SOUTH KENT COMMUNITY CHURCH

NOTES TO THE ACCOUNTS for the year ended 31st December 2024 (continued)

Analysis of movements in unrestricted funds

General Funds
Designated funds
After School Clubs
Amor Europe
Assemblies
Approved Building & Maintenance
Burkina Faso
Canal Ministries
CAP Central
CAP SKCC
Children's work
Cornerstone - Drop In
Dave Richards
Feed the Hungry
Forge Sphere
Forge Training
Heather Pritchard
International Ministry
Kedesh Boys Home
KST
L T Discretion
Local Area Folkestone
Local Area Hythe
MAF
Millfield Tithe
New equipment
Options
Outreach Events
PA
Publicity
Rainbow centre
Reserves
Romania
Rwanda
Safe Place
Scripture Union
Self fund
Sponges
Sunday Mornings
Training & equipment
Twiss Avenue Tithe Fund
Visiting speakers
Winter shelter
Youth work
Total		 Balance
Incoming
Resources
Funds
1.1.24
resources
expended
Transfers
31.12.24
£
£
£
£
£
577,803
334,804
(291,578)
(39,093)
581,936
500
-
-
(200)
300
-
-
(1,200)
1,200
-
489
-
(161)
(189)
139
124,988
-
(68,468)
-
56,520
87
-
(1,954)
1,913
46
75
-
(975)
900
-
-
-
(4,992)
5,400
408
1,148
-
(1,053)
1,852
1,947
527
14
(672)
1,019
888
900
-
-
111
1,011
-
-
(900)
900
-
-
-
-
625
625
30
-
(5,100)
5,070
-
(234)
-
(1,378)
1,984
372
-
-
(4,000)
4,000
-
2,286
-
(896)
2,714
4,104
-
-
(500)
500
-
-
-
(200)
200
-
-
-
-
-
-
314
-
(215)
310
409
420
-
(127)
205
498
-
-
(1,200)
1,200
-
-
-
-
-
-
-
-
(153)
3,000
2,847
-
-
-
-
-
640
-
(97)
859
1,402
1,199
-
(780)
301
720
-
-
-
-
-
-
-
(1,200)
1,200
-
130,000
-
-
-
130,000
500
-
-
-
500
500
-
(1,000)
500
-
-
-
-
-
-
-
-
(900)
900
-
-
1,009
(1,009)
-
-
500
-
-
-
500
525
-
(413)
(25)
87
-
-
(1,180)
2,500
1,320
1,778
-
(346)
-
1,432
325
-
(1,120)
795
-
300
-
-
(300)
-
607
590
(2,519)
2,746
1,424
£846,207 £336,417 £(396,286)
£3,097
£789,435

SOUTH KENT COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

for the year ended 31st December 2024 (continued)

Analysis of movements in unrestricted funds (continued)

Name of unrestricted fund Description, nature and purposes of the fund General fund The 'free reserves' after allowing for all designated funds.

The designated funds are for specific projects in the churches activities and pastoral care.

Transfers have been made to the designated funds from the general fund at the discretion of the trustees to fund specific projects.

Likewise when no longer required, funds are transferred back to the general funds.

17. Pension commitments

The charity operates a defined contribution scheme the assets of which are held separately from those of the charity in an independently administered fund. At the balance sheet date unpaid contributions of £1,424 (2023: £1,363) were due to the fund. They are included in other creditors.

18. Other financial commitments

At 31st December 2024 the charity had commitments under non-cancellable operating leases over the remaining 1 1/2 years of the lease totalling £2,400.

SOUTH KENT COMMUNITY CHURCH

INCOME AND EXPENDITURE ACCOUNT for the year ended 31st December 2024

for the year ended 31st December 2024
£
£
INCOME
Offerings, donations and legacies
308,863
Interest received
3,745
Restricted and designated income
39,631
Other income
14,090
Rental income
8,106
374,435
EXPENDITURE
Activities relating to work of church
Restricted and designated expenditure
142,180
General project expenditure
-
Pastoral support
142,360
Motor and travel
724
Telephone
1,331
Caretaker salary
20,833
Heat, light, water and rates
21,903
Insurance and licences
11,138
Repairs and maintenance
6,865
Printing and stationery
4,273
Publicity
308
Books and tapes
73
Hospitality
840
Depreciation - Buildings
4,962
- Equipment
10,660

368,450
Management and Administration
Office and administration support
58,726
Computer consumables and software
1,212
Bank charges
1,321
Loan interest
-
Professional fees
809
Accountancy
3,240
65,308
433,758
NET (EXPENDITURE)/INCOME FOR THE YEAR
£(59,323)		 2023
£
247,328
5,728
57,150
35,319
7,601
353,126
153,239
900
136,272
801
1,400
14,554
19,174
9,493
11,983
4,730
577
151
1,134
4,962
13,960
373,330
55,880
48
1,391
-
2,782
3,130
63,231
436,561
£(83,435)