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2024-12-31-accounts

Christian Fellowship in Richmond

Report and Accounts Year ended 31 December 2024

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

Christian Fellowship in Richmond

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees Olugbenga Adedolapo Ade-Onojobi Ian Peter White (Resigned 30 July 2024) Peter Douglas Reekie Joseph Kok Seong Yap (Appointed 30 July 2024) Company Secretary Peter Douglas Reekie Governing Document Memorandum and Articles of Association dated 11 November 1998. Company Registration Number 03666024 Charity Registration Number 1072880 Registered Office Halford House 27 Halford Road Richmond-upon-Thames Surrey TW10 6AW Independent Examiner Sarah Crispin ACA Stewardship 1 Lamb's Passage London EC1Y 8AB Bankers Lloyds Bank 120 Lewisham High Street Lewisham London SE13 6JG Contents Page Company Information 1 Trustees' Annual Report 2-5 Independent Examiner's Report 6 Statement of Financial Activities 7 Balance Sheet 8 Notes to the Accounts 9-14 Detailed Statement of Financial Activities with Comparatives 15

Page 1

Christian Fellowship in Richmond

TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees, who are the charity's directors for the purposes of company law, have pleasure in submitting the Report and Accounts for the year.

1. Objects of the charity

The charity is a charitable company and is governed by its memorandum and articles of association. The objects of the charity, as set out in the governing document are:

The trustees note that the Church is not a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, were also committed to love and care for each other and to bring a blessing to the area in which they lived. Christian Fellowship In Richmond; its trustees, elders and members are committed to the restoration of those New Testament principles. It is not alone in this, it is one of many Churches in the area, country and all over the world that is re-discovering the excitement of knowing Jesus Christ. The vision is to see the people of Richmond-Upon-Thames come into this experience of knowing Jesus as their Lord, Saviour and friend.

2. Summary of the charity's main activities and achievements

To further the above objects and vision, the charity's main activities and achievements were as follows:

Page 2

In planning the activities, the Trustees have applied the guidance on public benefit issued by the Charity Commission. The provision of public benefit is given at no charge and is made available to all people including those on low incomes.

3. Volunteers

The Charity aims to keep its costs, and in particular its governance costs to a minimum by performing the majority of all of its activities through the work of volunteers and the charity could not operate effectively without their efforts.

4. Structure, Governance and Management

Responsibility for setting policy and for making operating decisions rests with the trustees who meet regularly to monitor the activities of the charity. New trustees are appointed by existing trustees after extensive consultation and prayer by the Congregation.

5. Financial review

A summary of the financial results and the work of the Charity are set out below. The Charity’s income was £306,206 (2023: £167,363) and expenditure was £53,321 (2023: £289,221) resulting in a surplus for the year of £252,885. This was largely due to the unexpected receipt of the proceeds of the sale of a painting that had been given to the Charity many years ago. A further sum of £71,599.21 was received as a gift in the will of a former member of the Fellowship. This money will fund the cost of further anticipated repairs and improvements required to the church premises being part of its principal financial asset which are referred to further below.

6. Principal Financial Asset

The principal asset of the Charity is the land and buildings in Halford Road, Richmond, which are stated in the accounts at cost. The market value of this property is significantly in excess of cost. The premises are currently insured for rebuilding purposes at a figure of £5,076,729.

During 2023 and into the first quarter of 2024 substantial repairs were undertaken to the building at a cost of £181,273.35. The majority of the work concerned the replacement of the whole of it's roof slates and related structural repairs. Further significant work remains outstanding, particularly in relation to the refurbishment of many of its wooden window frames. Given the classification of the building as a Grade 2 listed building the cost of this has been quoted as £110,000, although further estimates are being obtained. The provision of disabled toilet, a disabled lift and other restoration costs to the church hall is likely to cost in the region of £120,000.

Page 3

7. Reserves policy

The trustees have determined that the charity should aim to hold unrestricted cash of no less than £12,000 (which equates to about 3 months' of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £334,174 and the charity is complying with its reserves policy.

The Charity owns a valuable property that includes its church premises, which, as mentioned, is a listed building. Reserves are held for Charity activities and for periodic maintenance and refurbishment of the property. Given the nature of the property, refurbishments can involve considerable sums of money.

8. Going concern

Taking into account reserves and anticipated recurring income, the Trustees are confident that the Charity remains a going concern for at least twelve months from the date of approval of these accounts.

The Trustees are also aware that should any unexpected and unforeseen expenditure arise which is greater than the income of the Charity over the next 12 months, it may be necessary to sell some of the grounds of the church property to fund any such expenditure. The value of these grounds has been estimated at around £3m, which will be more than sufficient to ensure that the charity is able to continue as a going concern for the next 12 months, and significantly longer.

9. Key risks and uncertainties

The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.

10. Responsibilities of trustees under company law

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

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

Page 4

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approval

This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by:

OLUGBENGA ADE-ONOJOBI

12/09/2025 Date: _______

Page 5

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

Christian Fellowship in Richmond ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024 on pages 7 to 15 following, which have been prepared on the basis of the accounting policies set out on pages 9 to 10.

Responsibilities and basis of report

As the charity’s trustees of the Company (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 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

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 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 the 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.

Sarah Crispin ACA

Stewardship 1 Lamb's Passage London EC1Y 8AB

Date:

Page 6

Christian Fellowship in Richmond

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Interest income
Other income
4
Total income and endowments
EXPENDITURE ON:
Charitable activities
5
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12
Unrestricted
Funds
£
53,860
450
246,480
300,790
42,044
42,044
258,746
253,094
317,161
570,255
Restricted
Funds
£
5,416
-
-
5,416
11,277
11,277
(5,861)
(209)
853
644
Total
Funds
2024
£
59,275
450
246,480
306,206
53,321
53,321
252,885
252,885
318,013
570,899
Total
Funds
2023
£
165,757
1,605
-
167,363
289,221
289,221
(121,859)
(121,859)
439,872
318,013

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

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on page 9-15 form part of these accounts.

Page 7

Christian Fellowship in Richmond

BALANCE SHEET

AS AT 31 DECEMBER 2024

Total Total
Unrestricted Restricted Funds Funds
Funds Funds 2024 2023
Note £ £ £ £
FIXED ASSETS
Intangible assets 8 - - -
Tangible assets 7 237,597 - 237,597 241,329
Investments 8 - - -
Social investments 9 - - -
237,597 - 237,597 241,329
CURRENT ASSETS
Debtors 8 10,585 - 10,585 76,095
Cash at bank and in hand 9 334,186 644 334,830 30,600
344,771 644 345,415 106,695
CREDITORS: Amounts falling
due within one year 10 (12,114) - (12,114) (30,011)
Net current assets / (liabilities) 332,657 644 333,301 76,684
Total assets less current liabilities 570,254 644 570,898 318,013
TOTAL NET ASSETS 570,254 644 570,898 318,013
FUND BALANCES 12
Unrestricted Funds
General funds 570,254 - 570,254 317,160
Restricted Funds - 644 644 853
570,254 644 570,898 318,013

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.

The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors and were signed on its behalf by:

--------------------------------------forgree Olugbenga Ade-Onojobi Date: _______12/09/2025

Company number: 03666024

The notes on page 9-15 form part of these accounts.

Charity number: 1072880

Page 8

Christian Fellowship in Richmond

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Statutory Information

The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

b) Income

Income from donations and legacies includes:

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

Other income comprises proceeds from the sale of painting and books. These were historic assets and not included as a tangible fixed asset on the balance sheet in previous years.

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

The cost of raising funds is not significant and has not been separately disclosed.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

Page 9

Christian Fellowship in Richmond

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

d) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

e) Tangible fixed assets

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Freehold land Is not depreciated (because it is not consumed by use) Freehold buildings Over 50 years after taking account of the building's residual value Equipment Over 3 to 5 years

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f) Taxation

The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

g) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

h) Critical accounting estimates and areas of judgement The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

3 Donations and legacies

Donations of cash and similar
Government grants (note 3a)
Other grants receivable
Legacies receivable
Income tax recoverable
a
VAT Recovery
4
Other income
Auction Sales
Government grants comprise:
2024
£
42,204
3,024
-
6,599
7,448
59,275
2024
£
3,024
3,024
2024
£
246,480
246,480
2023
£
50,654
37,729
5,250
65,000
7,124
165,757
2023
£
37,729
37,729
2023
£
-
-

Page 10

Christian Fellowship in Richmond

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

5 Charitable expenditure

a
Costs incurred directly on specific activities
Staff costs
Telephone and utilities
Ministry costs
Those in need
Cleaning
Repairs & Maintenance
Equipment
Building Project
Grants payable (note 5c)
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Office & administration costs
Subscriptions and professional fees
Depreciation of tangible fixed assets
Insurance
Total expenditure
2024
£
4,318
12,941
873
1,726
10
7,485
1,449
10,877
39,678
2,696
42,374
1,740
1,740
347
905
3,733
4,221
10,946
53,321
2023
£
4,854
7,846
639
3,000
1,680
5,852
526
226,310
250,707
5,557
256,264
1,680
1,680
379
22,458
3,835
4,605
32,957
289,221

Total expenditure

The fee payable to the independent examiner for preparing and examining the accounts was £1,740 (2023: £1,680).

c Grants payable

Grants for UK and overseas mission
Grants for the relief of poverty
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
Grants for the relief of poverty
Grants for education
Institutions
£
500
1,036
1,536
Institutions
£
1,216
936
250
2,402
Individuals
£
1,160
-
1,160
Individuals
£
3,355
-
-
3,355
2024
£
1,660
1,036
2,696
2023
£
4,571
936
250
5,757

The charity has taken advantage of an exemption conferred by the Charities SORP and has not disclosed the names of some grant receiving institutions as they operate in territories where Christians are persecuted; the disclosure of this information would be prejudicial.

6 Analysis of staff costs, the cost of key management personnel and trustee remuneration

The average monthly number of employees during the year was 2 (2023: 1). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the trustees and the key staff named on the Company Information page.

No trustees received employment benefits in either the current or preceding year.

Page 11

Christian Fellowship in Richmond

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

7 Tangible fixed assets

Cost
At 1 January 2024
Additions
Disposals
At 31 December 2024
Accumulated depreciation
At 1 January 2024
Charge for the year
Eliminated on disposal
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
8
Debtors
Falling due within one year:
Tax recoverable
Prepayments and accrued income
Total debtors
9
Cash at Bank and in Hand
Cash at bank with immediate access
10
Creditors: liabilities falling due within one year
Accruals
Loans
Freehold
Property
£
307,732
-
-
307,732
66,753
3,382
-
70,135
237,597
240,979
Fixtures,
fittings and
equipment
£
7,005
-
-
7,005
6,655
350
-
7,005
-
350
2024
£
6,538
4,047
10,585
10,585
2024
£
334,830
334,830
2024
£
12,114
-
12,114
Total
2024
£
314,737
-
-
314,737
73,408
3,732
-
77,140
237,597
241,329
2023
£
7,110
68,985
76,095
76,095
2023
£
30,600
30,600
2023
£
2,888
27,123
30,011

Page 12

Christian Fellowship in Richmond

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

11 Loans and finance leases

The liabilities for loans referred to in note 10 fall due for repayment as follows:

Repayable:
Within one year
Otherwise
than by
instalments
-
-
By
instalments
-
2024
2023
£
£
-
27,123
-
27,123
Concessionary loans
2024
2023
£
£
-
27,123
-
27,123
Concessionary loans
27,123

The concessionary loan was interest free and unsecured; it was repaid in full on receipt of an expected legacy gift.

12 Funds

During the year the movements in the charity's funds were as follows:

General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Mission
Youth & Children's work
Building Fund
Other
Aggregate of funds
Opening
balance
2024
£
317,160
317,160
209
544
-
100
853
318,013
Incoming
resources
2024
£
300,790
300,790
13
-
5,403
-
5,416
306,206
Outgoing
resources
2024
£
(42,044)
(42,044)
(400)
-
(10,877)
-
(11,277)
(53,321)
Transfers
in the year
2024
£
(5,652)
(5,652)
179
-
5,474
-
5,652
-
Closing
balance
2024
£
570,254
570,254
-
544
-
100
644
570,898

The transfers referred to above were made for the following reasons:

a) Mission - General Unrestricted Funds used to cover the deficit of this fund

b) Building Fund - General Unrestricted Funds used to cover the deficit of this fund

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year
Unrestricted
General
funds
£
237,597
10,585
334,186
(12,114)
570,254
Restricted
funds
£
-
-
644
-
644
2024
£
237,597
10,585
334,830
(12,114)
570,898

In the previous year the movements in the charity's funds were as follows:

Page 13

Christian Fellowship in Richmond

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Mission
Recording
Youth & Children's work
Building Fund
Other
Aggregate of funds
Opening
balance
2023
£
439,203
439,203
-
-
569
-
100
669
439,872
Incoming
resources
2023
£
159,807
159,807
925
-
6,630
-
7,555
167,362
Outgoing
resources
2023
£
(281,850)
(281,850)
(716)
(25)
(6,630)
-
(7,371)
(289,221)
Transfers
in the year
2023
£
-
-
-
-
-
-
-
-
-
Closing
balance
2023
£
317,160
317,160
209
-
544
-
100
853
318,013

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

ysis of net assets by fund
e previous year, the assets and liabilities of the various funds were as follows:
Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year
Unrestricted
General
funds
£
241,329
76,095
29,747
(30,011)
317,160
Restricted
funds
£
-
-
853
-
853
2023
£
241,329
76,095
30,600
(30,011)
318,013

Restricted Funds

The Mission Fund includes donations restricted to the support of various mission partners. The Recording fund was to support the recording of sermons for distribution.

The Youth & Children's work fund is support the church's youth & children's ministry.

Other restricted funds includes small donations with specific restrictions, in this case garden plants.

13 Transactions with related parties

During the year the charity received donations totalling £4,260 (2023: £4,860) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).

During the year the charity made a grant payment of £500 (2023: £250) to Riverbank Trust. P Reekie, a trustee, is also a trustee of Riverbank Trust.

Except as disclosed in note 6 'Analysis of staff costs', there have been no other transactions with related parties during the year.

14 Members

Each member of the company commits to contribute if the charity is wound up an amount of £1.

Page 14

Christian Fellowship in Richmond

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Interest income
Other income
4
Total income and endowments
EXPENDITURE ON:
Charitable activities:
5
Total Expenditure
Net income/(expenditure)
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12
General
Designated
2024
2024
£
£
53,860
-
450
-
246,480
-
300,790
-
42,044
42,044
-
258,746
-
(5,652)
-
253,094
-
317,161
-
570,255
-
Unrestricted funds
Restricted
2024
£
5,416
-
-
5,416
11,277
11,277
(5,861)
5,652
(209)
853
644
Total
2024
£
59,275
450
246,480
306,206
53,321
53,321
252,885
-
252,885
318,013
570,898
General
Restricted
2023
2023
£
£
158,202
7,555
1,605
-
-
-
159,807
7,555
281,850
7,371
281,850
7,371
(122,043)
184
-
-
(122,042)
184
439,203
669
317,161
853
Unrestricted funds
Total
2023
£
165,757
1,605
-
167,362
289,221
289,221
(121,859)
-
(121,859)
439,872
318,013
General
2023
£
158,202
1,605
-
159,807
281,850
281,850
(122,043)
-
(122,042)
439,203
317,161

Page 15