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2024-12-31-accounts

The Network Church

Report and Accounts Year ended 31 December 2024

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

THE NETWORK CHURCH

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2024

ADDRESS FOR CORRESPONDENCE 33 Mayflower Road Park Street St Albans AL2 2QP GOVERNING DOCUMENT Declaration of Trust dated 16 August 1999 as amended March 2004 CHARITY REGISTRATION NUMBER 1078577 TRUSTEES RESPONSIBLE FOR J K Foulger (resigned January 2024) MANAGING THE CHARITY Shuk Yee Lee (appointed January 2024) Rebecca Mitchell Laurence Singlehurst Trevor Withers Sarah Woolmer Man Lung Yuen (appointed January 2024)

BANKERS The Co-operative Bank plc National Westminster Bank plc INDEPENDENT EXAMINER Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

Page 1 Legal & Administrative Details Pages 2-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Pages 8-9 Notes to the Accounts

Page 1

THE NETWORK CHURCH

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2024

Objects of the charity

The charity, which is a church, is governed by a trust deed. The community of Network Church exists to commit our lives to serve the Gospel of Jesus Christ. Our primary responsibility as a church is to:-

Our Mission Statement

A community of God's people working together to see God's Kingdom extended in our spheres of influence.

We are a church built around small groups which means that an important focus of the life of the church is the midweek 'cell groups'. These meet weekly and are where the group members worship together, encourage one another, and share their lives with families and friends.

The cell groups come together for larger meetings as the weekly Sunday morning meeting, where we experience God in corporate worship, and receive teaching from the Bible.

We follow a cell church structure, in that the leadership team supports and trains several small group leaders, who support and train their small group members.

Governance

In 2024 there were six Trustees, one of whom is also the team leader of the Leadership Team, who oversee the running of the church and the financial decisions that are made by the Leadership Team.

Network Church is part of the Pioneer group of churches, who support our Leadership Team, and oversee our progress and major decisions.

The policy and operating decisions of the charity rest with the Trustees who meet regularly to monitor the activities of the charity.

New Trustees are recruited and appointed by the existing Trustees, who discuss and agree on the capabilities and likely profile need to fill the role. This takes into account considerations such as the capabilities of the current Trustees, specialist skills available and diversity considerations.

Summary of the charity's main activities and achievements

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

We support and encourage those with a faith to deepen their relationship with God, and to increase the reach and effectiveness of their positive contribution to society.

Due to numerical growth we moved again to a larger rented venue in 2024, our third move in four years. Much of that growth is from Hong Kong Christians settling in the local area who contribute to a new multicultural flavour in our gatherings which we enjoy.

We provide financial assistance for people linked to Network Church to attend spiritual retreats or counselling courses, and provide occasional financial support to individuals in need that are known to someone in Network Church, irrespective of their faith.

We give regular financial support to various charities and individuals, and support local charities either financially and/or with practical help, such as St Albans & Harpenden Education Project, Harpenden Money Advice Centre and Azalea. At the end of 2023 our long term support to individuals in YWAM Tanzania came to a natural end, which enabled us in 2024 to begin supporting two charities working overseas: Medair and Zuia Trafficking.

Page 2

We run a community pottery studio on an entirely voluntary and free to use basis to encourage young and old in their creative skills and benefit their wellbeing. Our ethos is to create a friendly welcoming environment for all comers. We attract a wide variety of people from the local community and in conjunction with Mind in Herts have regular groups to benefit their mental wellbeing. Last year we were grateful to receive approval to our third successful grant application in five years from The Harpenden Trust. This year we received the funds and purchased new and improved equipment.

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Connected organisations

Network church is part of Pioneer, and we also have close links with YWAM and other St Albans & Harpenden churches.

Financial review

During the year income increased by £8,200 to £119,700, and expenditure increased by £5,100 to £121,600. The cash held by the charity at year end is £64,800, of which £61,400 is unrestricted and can be used for any charitable purpose. Additional funds are held in an ethical investment fund.

We gave away approximately 11% of our income during 2024 to individuals in need and to a variety of organisations.

An annual budget is prepared by the Leadership Team, approved by the Trustees, and presented to the church as a whole. At least twice a year, the actual figures are compared to the targets. Three of the Leadership Team and one Trustee are bank signatories. Two signatories are required on cheques and all bank documents.

Reserves policy

The Trustees have determined that the charity should aim to hold unrestricted cash to cover expenditure commitments for 3 months (which equates to approximately £33,000) 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 £61,400. The charity is holding excess funds; we continue to invest in the pottery project, have hired a larger venue to accommodate us on Sunday mornings, and have employed an additional staff member, all of which will need some of these funds.

Risk statement

The Trustees have reviewed the risks to which a small charity operating with few employees is exposed. Appropriate procedures are in place to identify, monitor and review these risks on a regular basis.

Page 3

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

T.Withers

_________ T.Withers (Sep 23, 2025 11:20:05 GMT+1) Trevor Withers

Sep 23, 2025 Date:_____

Page 4

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

THE NETWORK CHURCH

I report to the trustees on my examination of the accounts of The Network Church ('the charity') for the year ended 31 December 2024 on pages 6 to 9 following.

Responsibilities and basis of report

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

I report in respect of my examination of the charity’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 2011 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 accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

J. Young J. Young (Sep 25, 2025 09:07:28 GMT+1)

Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Sep 25, 2025

Page 5

THE NETWORK CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted Funds
General Designated Restricted
Funds Funds Funds 2024 2023
Notes £ £ £ £ £
Income receipts
Donations 87,603 - 4,826 92,430 90,056
Gift aid receipts 17,235 - - 17,235 18,019
Grants 5 - - 2,801 2,801 -
Charitable activities 5 - - 6,868 6,868 3,324
Other 175 - - 175 -
105,014 - 14,495 119,509 111,400
Capital and similar receipts
Sale of fixed assets 220 - - 220 156
220 - - 220 156
Total receipts 105,234 - 14,495 119,729 111,555
Payments
Payments
in
relation
to
activities undertaken directly
charitable 2 93,679 - 14,227 107,906 94,448
Grants
paid
in
relation
to
activities undertaken by others
charitable 3 13,164 - 548 13,712 22,114
Total payments 106,842 - 14,775 121,618 116,562
Net of receipts / (payments) before (1,608) - (280) (1,888) (5,006)
Transfers between funds 5 (100) - 100 - -
Net movement in funds (1,708) - (180) (1,888) (5,006)
Cash funds as at last year end 63,127 - 3,584 66,711 71,717
Cash funds at this year end A 61,418 - 3,404 64,823 66,711

The notes on pages 8-9 form part of these accounts.

Page 6

THE NETWORK CHURCH

STATEMENT OF ASSETS AND LIABILITIES

AS AT THE YEAR ENDED 31 DECEMBER 2024

Notes
A
Cash funds
Cash at bank with immediate access
B
Other monetary assets
Gift aid due to charity
C
Liabilities
Falling due within one year
NEST [pension]
Fee for Independent Examination
General
Designated
funds
funds
£
£
61,418
-
61,418
-
636
-
636
-
363
-
1,122
-
1,485
-
Unrestricted Funds
Restricted
funds
£
3,404
3,404
-
-
-
-
-
2024
£
64,823
64,823
636
636
363
1,122
1,485
2023
£
General
funds
£
61,418
61,418
636
636
363
1,122
1,485
66,711
66,711
1,080
1,080
293
1,092
1,385

D Assets retained for charity's own use

ets retained for charity's own use
Equipment and fittings Fund to
which asset
belongs
General
Value
2024
£
19,140
19,140
Value
2023
£
15,085
15,085

The trustees have used insurance values as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.

E Investment assets

CCLA - COIF Charities Ethical Investment Fund

Fund to
which asset
belongs
General
Value
2024
£
56,034
56,034
Value
2023
£
53,018
53,018

The accounts were approved by the trustees and signed on their behalf by:

T.Withers T.Withers (Sep 23, 2025 11:20:05 GMT+1) _____Trevor Withers Sep 23, 2025 Date:_____

The notes on pages 8-9 form part of these accounts.

Page 7

THE NETWORK CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

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.

2
Payments in relation to charitable activities undertaken directly
Employment costs
Note 4
Venue hire
Church activities and Community events
Equipment
Gifts and visiting speakers
Courses / conferences / training
Phone
Insurance
Office and administrative expenses
Computer and internet
Governance
Pottery
Sundry
Unrestricte Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
d Funds
Restricted
Funds
£
3,000
-
-
1,278
250
-
-
-
-
-
-
9,699
-
14,227
2024
£
76,382
8,025
4,778
1,419
1,975
761
575
404
2,422
291
1,080
9,699
94
107,906
2023
£
General
funds
£
73,382
8,025
4,778
141
1,725
761
575
404
2,422
291
1,080
-
94
93,679
69,741
5,900
5,533
578
3,962
1,040
469
404
1,511
1,284
1,008
2,829
188
94,448

3 Grants paid in relation to charitable activities undertaken by others

nts paid in relation to charitable activities undertaken by others
Organisations:
YWAM Tanzania
STEP
Azalea
Pioneer Trust
Organisations < £1,000
Individuals
-
3,500
1,020
1,560
3,134
3,950
13,164
-
-
-
-
-
-
-
-
-
-
-
148
400
548
-
3,500
1,020
1,560
3,282
4,350
13,712
11,144
2,700
900
1,440
2,430
3,500
22,114

4 Transactions with related parties

Mr Trevor Withers, a trustee, was paid a gross salary of £52,211 [2023: £51,958] for serving as a Team Leader, not for serving as a trustee; as permitted by the charity's governing document. These payments include employer pension contributions.

No payments were made to any other trustees or persons related to them, except for reimbursement of expenses paid out on behalf of the charity.

Page 8

THE NETWORK CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

5
Movement of funds
General funds
Restricted funds
Mission support
Pottery
Salary
PA equipment
Hardship fund
Total funds
Opening
balance
£
63,127
-
3,434
-
-
150
3,584
66,711
Receipts
£
105,234
548
9,669
3,000
1,278
-
14,495
119,729
Payments
£
(106,842)
(548)
(9,699)
(3,000)
(1,278)
(250)
(14,775)
(121,618)
Transfers
£
(100)
-
-
-
-
100
100
-
Closing
balance
£
61,418
-
3,404
-
-
-
3,404
64,823

The Mission Support fund relates to donations given for the support of mission organisations and missionaries.

The Pottery is a small community pottery run by and supported by Network Church. It is open (by appointment) to anybody whether families or groups or individuals. The purpose is to provide a safe space for people to have fun with clay and rediscover their creativity. Other donations have been given to support this project.

Salary relates to a donation to support specific church payroll costs. PA equipment relates to a donation to help purchase new church PA equipment.

The Hardship fund can be used to give a small gift to anyone in financial need who is brought to the attention of the Leadership Team.

Page 9