ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31￿ MARCH 2024
KING'S CHURCH CENTRE
LEWES
(A COMPANY LIMITED BY GUARANTEE)
CHARrrY REGISTRATION No: 1081337
COMPANY REGISTRATION No: 3986549
Independent Examiners Ltd
Unit 2 The Broadbridge Business Centre
Delling Lane
Bosham
West Sussex
P018 8NF

KING'S CHURCH CENTRE LEWES
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page 3
Legal and Administrative Infomation
Page4to6
Directors. Report
Page 7
ststement of Financial Attivities
Page 8
Balan￿ Sheet
Pages 9 to 17
Notes to the Financial Statements
Page 18
Independent Examiner's Report

KING'S CHURCH CENTRE LEWES
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADmINI￿RATIVE INFORMATION
CHARITY NUMBER
1081337
COMPANY REGISTRATION NUMBER
3986549
DATE OF INCORPORATION
28th September 2000
START OF FINANCIAL YEAR
1st April 2023
END OF FINANCIAL YEAR
31st March 2024
DIRECTORS THAT SERVED DURING
THE YEAR TO 31 MARCH 2024
DrJ.E Kay
Mrs S.] Lyons
Mrs J.E Meggison-Hill [￿sIgned 8 September 20241
Mr C.T Dyer
GOVERNING DOCUMENT
Memorandum and Articles of Association of Incorporation Dated 28th
September 2000.
OBJECTS
i) To advance the Christian faith by such means as the charity shall detemiine from time to time. ii) To relieve persons who
are in condition of need, hardship or distress iii) To educate and assist young people through their leisure time activities so as
to develop their physical. mental and spiritual capacity. iv) To advance education in family life, in marriage and family
relationships.
REGISTERED ADDRESS
King's Church
Brooks Road
Lewes
East Sussex
BN7 2BY
BANKERS
Barclays Bank PIC
The Old Bank
High Street
Lewes
BN7 2JP
CAF Cash Ltd
Kings Hill
West Malling
Kent
ME19 4TA
INDEPENDENT EXAMINER
Independent Examiners Ltd
Unit 2 The Broadbridge Business Centre
Delling Lane
Bosham
West Sussex
P018 8NF

King's Church Lewes
KING'S
CHufé¢H
LEWES
Report of the Directors
Year ending 31 March 2024
The Directors present their ret)ort and accounts for the period ended 31 March 2024.
The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts
and comply with the charity's memorandum and articles, applicable law and the requirements of the
Statement of Recommended Prartice= Accounting and RerK)rting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)
(effective l January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.
Organisational Structure
The Church is managed on a day-to-day basis by the Church elders, two of whotn are etnployed full time
together with SUPEK)rting office staff. The elders and staff are overseen by the trusteesldirectors of the
charity.
Objertives of the Charity
The charity was established by a charitable trust deed on 5 May 2000. The charity's objectives are..
To advance the Christian faith by such means as the charity from time tr) time shall determine
To relieve persons who are in condition of need, hardship or distre5S
To educate and assist young people through their leisure time activities so as to develop their
physical, mental and spiritual capacity
To advance education in family life. in marriage and family relationships
Review of Artivities
The Church continues to serve the people of the Lewes area in accordance with its aims and objectives.
Church membership consists of around 140 adults. There are also about 60 children who attend. It serves
the community in a variety of ways=
A weekly club for parents and toddlers - 'King's Tots.
Explore courses for those seeking to learn more about the Christian faith
Other groups such as= keep fit. art. sewing. Christmas community choir and freedom in Christ
Mid-week Connert Groups for the supp)rt and care of members
Social action activities which provide a variety of practical support to the local community. These
include Transforming Lives for Good (coaching for primary school students at risk of exclusion),
Lunch Box (providing food and artivities to vulnerable families during some of the school
holidays), Community Cafe (including a digital hub to support those at risk of digital exclusion),
hosting the Malling Food Bank and partnering with a Christian-run charity (Acts 435) to apply for
funds on behalf of local people in times of financial hardship.
The majority of artivities are largely staffed by un-paid volunteers. The Church supports disadvantaged
people in other parts of the world. We have ongoing relationships with churches in Albania and provide
financial assistance to support various projects throughout the year. The Church is well regarded in the
local community for its work with children and young people, and 15 seeing much greater use of its building
by the local community.
The Church has continued employing a full-time youth worker. This role has meant co-ordinating the youth
work alongside other adult volunteer helpers and events aimed at reaching out to the local comtnunity.
Provision on a regular basis includes a Sunday morning meeting for the Youth and a regular mid-week
Youth Group gathering, as well as many other opportunities for the young people to connert through
socialising, artivity and leisure. This support has helped to build relationships and community amongst the
Youth, encouraging them in the development of their own faith and further develop links with the young
people in our community.
Financial Review
The Church is funded mainly by the regular giving of its members and has a limited need for reserves and
rarely needs to make use of them. Giving by Church members has remained stable even though the
economic outlook remains uncertain. The Church membership also supported a one-off gift day to raise
funds to continue the employment of its full-time youth worker. Additional revenue was generated by
hiring the hall and rooms in the building to individuals. community groups. NHS Trusts. the tx)lice,
businesses and local government.
The financial results for the period are set out in the annexed financial statements. The income was
£315,088.00 with £278,864.00 expended during the year and capital repayment5 made of £44,655. The
only loans outstanding being the mortgage from Stewardship, which at the end of the year stands at
£53,854. The property has a market value of approximately £850,000. Free Reserves at 315t March 2024 as
represented by unrestrirted net current assets were £12.672.

King's Church Lewes
KING'S
CHufé¢H
LEWES
Report of the Directors
Year ending 31 March 2024
Future Plans
The Church's aim is to provide similar activities to those currently operating. These activities would
generally take place in the premises that are owned by the Church and are fitted out for this purpose. The
church will continue to promote the charity's objectives as listed above. We are hoping to develop our links
with other community groups within the town and provide as much support and care for the local
community as we can with the resources we have available.
Directors
The dirertors who Served during the year were:
Mr C.T Dyer
Dr J.E Kay
Mrs S.] Lyons
Mrs J.E Meggison-Hill
The appointment of directors is by the majority vote of the existing officers.
On behalf of the directors

KING'S CHURCH CEPITRE LEWES
(A COMPANY LIMITED BY GiIARANTEt)
REPORT OF THE DXREcfoRS {Contlnued)
FOR THE YEAR ENDED 31ST MARCH 2024
StatÈm¢nt of Dlr¢ctors' Responslbllltl¢s:
The Charftoes Att and the Companles Act requlre the Board Of TnJ5tees to prepare finandal statements for each flnandal year
whlch glve a tnJe and falr viev4 of the state of affalrs of the chartty as at the end of the financlal year and of the surplus or
defldt of the charfty. In Prepa￿ng those finanrJal statsments the Board Is requlred to :"
selert 5ultable accountlng polldes and then apply them ¢onslstently•
make Judgements arbd esumates that are reason*)le and prudert;
prepare the finanoal statements on the going concern basls untess ￿ rs Inappropriate to presume that the charrty
wlll contlnue In bu￿nesS-
d)
stste whether appllcable accountlng stsndan1s and ststements of recommended prattlce have been followed,
subjert to any material dePa￿re5 disclosed and explalned in the finanoal statements.
The Dlrectors are also responslble for malntalnlrrfj adequate accountlng records which dlsdose wlth reasonable accuracy at
any tlme the flnandal posltfjon of the charfty and whlth are suffident to show and explaln the charlty's transacUons and enable
them to ensure that the financial statements comply wlth the Companies Act 21)06 and comply with regulatlon5 made under
the Charttles Act. They are also re5ponslble for safeguardlng the assets of the tharlty and hence for tsklng wsonable steps
for the pwentlon and detecuon of fraud and other irregularitye5.
The Dlrettors are also responslble for the contents of the Dlrettof5' report, and the respon51blllty of the Independent examlner
In relatlon to the Dlrectors, report Is limited to examining the report and ensuring that . on the of the wotL there are no
Inconslstencies wlth the figures disdosed In the flnandal statements.
These accounts have been preparnd in accordance wlth the provlslons appllcable to companies subjert to the small ¢ompJnles
reglme.
l appmve the attached ststement of flnandal actlvttles and balancè sheÈt for the year ended 31st March 2024 and conflrni
that I have made available all Information necessary for Its preparatlon.
Apprnved by the Dlrectors on th
£*(,-
2024
Slgned on their behalf Dy
Prlnted Name..

KING'S CHURCH CENTRE LEWES
(A COMPANY LIMITED BY GUARANTEE)
srATEMENT OF FINANCIAL AcrIvrrIES
FOR THE YEAR ENDED 31￿ MARCH 2024
Unrestricted
Funds
Designated Restricted
Funds
Funds
TOTAL
2023/24
TOTAL
2022123
Notes
INCOMING RESOURCES
Income and Endowment5 from:
Donations & Legacies
3a
242,908
890
243,798
234,154
Charitable Artivities
3b
6.275
17,385
23,660
17,125
Investments
3c
other Trading Attivities
3d
45.966
45,966
28,745
Other Income
3e
1,664
1,664
2,171
TOTAL INCOME
296 813
315 088
282 195
RESOURCES EXPENDED
Expenditure on:
Charitable Activities
4a
247.349
21.741
269,090
235,692
Governance Costs
4b
9,774
9,774
9,107
TOTAL EXPENDITURE
257 123
278 864
244 799
NET INCOME/(EXPENDITURE)
39.690
(3.466)
36.224
37,396
Transfer Between Funds
(1.850)
1.850
NET MOVEMENT IN FUNDS
37.840
(1,616)
36,224
37,396
RECONCILIATION OF FUNDS:
Total Funds Brought Forward
661.111
7.136
72
668.319
630,923
Introduction of cash balance
18
86
86
TOTAL FUNDS CARRIED FORWARD
Movements on all reserves and all recognised gains and losses are shown above. All of the charity's operations are classed as
continuing.
The notes on pages 9 to 17 fomi part of these financial statements.

KING'S CHURCH CEiifRE LEWES
(A COMPANY LZMITED BY GUARANTeE)
BALANCE SHEET
AS AT 31sr MARCH 2024
Comwny Ilo: 3986549
Unrestrfcted Rests1cted 31-MaTr24 31-M•￿23
Funds
Funds
Tot•1
Total
Flxed Asmts
Tangible Assets
709.823
709,823
712.606
Debtors & Prepayments
Cash at bank and In Hand
Total Currnnt Asmts
3,051
3.051
72
Cr•dltoM: due wlthln one year
io
37,148
NET CURRENT ASSETS
12.672
72
12,744
14,153
TOTAL ASSEfs less currert Ilabllitses
Lgng T•rni Uabllltl•*: due In more than one year
li
17,938
17,938
58.440
MEf ASSErs
Fund$ of tho Ch•rlty
General Funds
Deslgnated Funds
Restrfcted Funds
699.037
S,520
699,037
5.520
72
661,111
7,136
72
72
Dlrectors. Responslbllltles:
The charltable company's financlal statements have been prepared In accordance wlth the prnvlslons appllcable to companles
5ubJe¢t to the 5m411 ¢tsmpanies re9ime.
The Trustees conslder that the company Is endtled to exemptlon from the regulrement to have an audlt under the provlslon5
of sectlon 477 of the Companies Act 2006 [￿he AcV} and membets have not requlred the company to obtaln an audlt for the
year In questlon In accordance wlth sectlon 476 of the Art. However, In wirdance wlth sectlon 14S of the Charttles Art 2011,
the accounts have been examlned by an Independent Examlner ¥those report appears on page 18.
The Trustees acknowledge thelr responsibllitles for complylng wlth the requlrements of the Art wlth respect to Jccountlng
records and the p￿ParatIOn of financtal statements.
Approved by the Dlrectors on
24110
2024
Slgned on thelr behalf by ..
Dlrector
Pdnted Name..
CtkP¢S Tr/

KING'S CHURCH CENTRE LEWES
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31￿ MARCH 2024
I. ACCOUNTING POLICIES
Basis of Preparation & Assessment of Going Concern
Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102) {effective l January 20151 Charities SORP IFR510211 and incorporating update bulletin I, the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102) and the Companies Act
2006.
The functional currency of the charity is steding (£).
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at
historical cost or transaction value unless Otherwise ststed in the ￿levant accounting policy notes.
Advantage has been taken of Sertion 396(51 of The Companies Art 2006 to allow the format of the financial statements to be
adapted to reflect the special nature of the charity's operation and in order to cornply with the requirernents of the SORP.
The charity has opted to prepare its accounts using natural categories.
Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period
Material prior period error5 and changes to previous accounts
No material prior period errors have been identified. A small adjustment has been made to introduce the petty cash balance of
£86.35. There have been no changes to the previous financial year accounts.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about
the Charity's ability to continue as a going concern.
Income
Recognition of Income
These are included in the Statement of Financial Activities (SOFA) when=
the charity becomes entitled to the incorne,.
it is more likely than not that the trustees will receive the resources,. and
the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102
SORP or FRS 102.
Grants and Donations
Grants and donations are only included in the SOFA when the general income recognition criteria are met (5.10 to 5.12 FRS
102 SORP).
Tax Reclaims on Donations and Gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on
a donation is conSide￿d to be part of that gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
Gifts in Kind
Gifts in kind for use by the charity are included in the SOFA as income from donations when receivable.

KING'S CHURCH CENTRE LEWES
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL sfATEMENTS (continued)
FOR THE YEAR ENDED 31￿ MARCH 2024
I. ACCOUNTING POLICIES (Continued)
Leoacies
Legacies are included in the SOFA when receipt is probable. that is, when there has been grant of probate, the executors have
established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control
of the charity or have been met.
Government Grants
The charity has not received government grants in this reporting period.
Donated goods
Donated goods a￿ measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time
of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are
recognised as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the
expected costs of sale, and recognised in 'lncome from other trading activities. with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is char¢Jed against 'lncome from other trading artivities, and the proceeds from
sale are also recognised as 'lncome frorn other trading activities..
Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SOFA as incoming
resources when receivable.
Donated Services and Facilities
Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the
value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount
recognised as an expense under the appropriate heading in the SOFA.
Volunteer Help
The value of any voluntary help received is not included in the accounts but is described in the D1￿CtOrS, annual report.
Income from interes¢ royalties and dividends
This is included in the accounts when receipt is probable and the amount re￿1vable can be measured reliably.
Liability Recognition
Liabilities are recognised where it is MO￿ likely than not that there is a legal or constructive obligation committing the charity
to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Governance and Support Costs
Support costs ￿present the cost of central funttions. for example govemance costs, payroll administration, infomiation
technology. Governance costs are those support costs which relate to public accountability of the charity and its compliance
with regulation and good practice.
Employee benefits
Short term benefits including holiday pay are recognised as an expense in the period in which the service is received.
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been includeil in the accounts.
io

KING'S CHURCH CENTRE LEWES
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL ￿ATEmENTs (continuedl
FOR THE YEAR ENDED 31ST MARCH 2024
I. ACCOUNTING POLICIES (Continued)
Creditors
The charity has creditors which are rneasured at settlewnent arnounts less any trade discounts.
Legal status of the charity
The charity is a company lirnited by guarantee and has no share capital. In the event of the charity being wound up, the
liability in respect of the guarantee is limited to £1 per member of the charity.
Fixed Tangible Assets
Tangible fixed assets for use by the charity, these are capitalised if they can be used for more than one year. and cost at least
£1,500. They are valued at cost or, if gifted. at the value to the charity on receipt.
Depreciation Expenses
Depreciation is calculated at a rate to write off the cost of tsngible fixed assets on a straight line basis over their estimated
useful lives. The rates applied per annum is 20%.
Land and Buildings are not depreciated because the Church has adopted a policy of non-depreciation as the annual
depreciation charge and the accumulated dep￿CiatIon are immaterial to the financial statements, due to the land and building
having a very long remaining useful life of over 50 years, and the currently estimated residual value being high.
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any
trade discounts or amount advanced by the charity. Subsequently. they are measured at the cash or other consideration
experted to be received.
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
2. TANGIBLE FIXED ASSETS
Fixtures,
Fittings &
Equipment
Land &
Building
Building
Equipment
2023/24
Total
Cost
Additions
Cost at
01-Apr-23
700.000
48.856
39,271
788,127
31-Mar-24
71
Depreciation
Charge
Depreciation at
01-Apr-23
48.856
26,665
2,783
,44
75,521
2,783
31-Mar-24
Net Book Value
Net Book Value
31-Mar-24
31-Nar-23
700,000
9,823
709,823
The annual commitments under non-cancelling operating leases and capital commitments are as follows..
As at 31st March 2024.. On the 9th March 2009, the Charity ente￿d into a capital commitment towards the cost of a seCU￿d
loan with Stewardship for the acquisition of Land & Building at Unit 3, Brook Road, Lewes, BN7 2BY. The total cost of liability
at inception was £400,949, over a 20 year period. with monthly ￿paYments currently set at £2,993.
As at 31st March 2024.. The Trustees best estimate of the market value of the property is £850,000.
li

KING'S CHURCH CENTRE LEWES
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL sfATEMENTS (continued)
FOR THE YEAR ENDED 31￿ MARCH 2024
3. ANALYSIS OF INCOME:
Unrestricted
Funds
Designated Restricted
Funds
Funds
TOTAL
2023/24
TOTAL
2022123
Note
a) Donations and Legacies
Gift Aid
Gifts & Donations
Acfs 435 Income
Grant5 - Other
Tax Refunds
133.225
68,364
133,225
68,364
890
127,637
58,543
1,408
9,000
37,566
890
41.319
41,319
b) Charitable Activities
Artivities & Events
King's Tots
2.597
3,678
17.385
19,982
3,678
14,617
2,508
75
17,
17,1
c) Inve5tment5
Interest Receivable
d) Other Trading Activities
Building Hire
Book Stall
45.916
50
45.916
50
28,745
e) Other Income
Sundry Income
1.664
1,664
2,171
12

KING'S CHURCH CENTRE LEWES
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL sfATEMENTS (continued)
FOR THE YEAR ENDED 31￿ MARCH 2024
4. ANALYSIS OF EXPENDITURE
Unrestricted
Funds
Designated Restricted
Funds
Funds
TOTAL
2023/24
TOTAL
2022123
Note
a) Charitable Activitie5
Artivities & Events
Acfs 435 Costs
Brooks Road Running Costs
Cleaning Costs
Community Café and Digital Hub (Food & Cleaning)
Conference & Training
Depreciation of Fixed Assets
Eouipment Costs
Gifts & Offerings
Hire Costs
l.T Costs
Office Costs
Outreach Costs
Photocopying Costs
Repairs & Maintenance
Return of Hire Deposits
Salaries & Nl
Set Ups
Staff Expenses
Sundry Expenses
Telephone Costs
9.831
19,584
740
29,415
740
19,627
6,542
1,417
22,183
1,555
13,333
6,409
19.627
6,542
1.417
464
1,311
956
9,951
1,019
3,265
823
6,558
993
1,250
2,783
545
9,000
1,832
3,187
1,147
7,772
2,783
545
9,000
1,832
3,187
1,147
7,772
1,044
11,113
11.113
12
165,824
372
4.102
165,824
372
4,102
160,132
503
3,360
12
2,628
2,628
1,627
b) Governance Costs
Bank, Mortgage & Interest Charyes
Insurance Costs
Legal & Professional Fees
Independent Examiners Fees
5.094
2,177
500
2,003
5,094
2,177
500
2,003
4,828
1,997
250
2,032
13

KING'S CHURCH CENTRE LEWES
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL sfATEMENTS (continued)
FOR THE YEAR ENDED 31￿ MARCH 2024
5. DESIGNATED FUNDS
THIS YEAR
Balance
01-ApTr23
Balance
31-Mar-24
Income
Expenditure
Transfer
Activitie5 & Events
ACTS 245
Digital Hub and Community Café
Gifts & Donations
Deposit Fund
6,109
17.385
890
19,584
740
1,417
3,910
150
433
71
956
1.850
71
956
7.136
18.275
21,741
1.850
5,520
PREVIOUS YEAR
Balance
01-ApTr22
Balance
31-Mar-23
Income
Expenditure
Transfer
Activitie5 & Events
ACTS 245
Gifts & Donations
Deposit Fund
4.567
14,617
1.408
13,075
1,555
6,109
147
71
358
71
956
598
4,996
16,623
14,630
147
7,136
The designated funds are wholly represented by the Charity's cash reserves and are to be expended as specified above.
6. RESTRIcfED FUNDS
THIS YEAR
Balance
01-ApTr23
Balance
31-Mar-24
Income
Expenditure
Transfer
Pastoral Fund
72
72
72
72
PREVIOUS YEAR
Balance
01-ApTr22
Balance
31-Mar-23
Income
Expenditure
Transfer
Pastoral Fund
72
72
72
72
The Pastoral Fund is operated to help those in need in the fellowship.
The restricted fund are wholly represented by the Charity's cash reserves and are to be expended as specified above.
14

KING'S CHURCH CENTRE LEWES
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31ST MARCH 2024
7. ASs￿s BEnNEEN FUNDS
Unrestrirted
Funds
Designated
Funds
Restricted
Funds
Total
31-Mar-24
Total
31-Mar-23
Fixed Assets
Net Current Assets
Long Term Liabilities
709,823
7,152
17,938
709,823
12,744
17,938
712,606
14,153
58,440
5,520
72
699,037
5,520
72
704,629
668,319
8. CASH AT BANK AND IN HAND
Unrestrirted
Funds
Designated
Funds
Restricted 31-Ha￿24 31-Mar-23
Funds
Cash at Bank & in Hand
44,145
5.520
72
49,737
48,657
9. DEBTORS & PREPAYMENTS
un￿$tricted
Funds
Designated
Funds
Restricted 31-Mar-24
Funds
31-Mar-23
Gift Aid Tax Recoverable
3,051
3,051
2,644
51
51
44
10. CREDITORS: AMOUNTS FALLING DUE WThHIN ONE YEAR
Unrestrirted
Funds
Designated
Funds
Restricted 31-Ha￿24 31-Mar-23
Funds
Independent Examiners Fee
Hire Deposits to be returned to Hirer
Credit Card
stewardship Mortgage
2,003
570
1,555
35,916
2,003
570
1,555
35,916
1,973
35,175
44
7,14
11. LONG TERM LIABILrrIES: AMOUNTS FALUNG DUE IN MORE THAN ONE YEAR
Unrestrirted
Funds
Designated
Fijnds
Restricted 31-Mar-24
Funds
31-Mar-23
stewardship Mortgage
17,938
17,938
58,HO
17,
17,
,44
The Charity has entered into a capital commitment towards the cost of a secured loan with Stewardship for the acquisition of
Land & Building at Unit 3, Brook Road, Lewes. BN7 28Y. The total cost of liability at inception was £400,949, over a 20 year
period from 2009, with monthly repayments currently set as £2,993. The Stewardship loan currently stands at £53,854 as at
31st March 2024, payable as £35,916 within one year. and £17.938 in MO￿ than one year.
15

KING'S CHURCH CENTRE LEWES
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL sfATEMENTS (continued)
FOR THE YEAR ENDED 31￿ MARCH 2024
12. STAFF COSTS AND NUMBERS
2023124
2022123
Gross Wages and Salaries
Accomodation Allowance
Employer's National Insurance Costs
Employer's Annual Allowance
Employer's Pension Contributions
Employer's Income Protection Contributions
127.726
23,038
11.628
(5,000)
7.562
870
123,081
22,508
11,538
15,0001
7,084
920
The Charity offers a government backed workplace pension scheme to all eligible employees. The Charity pays employer
contributions on behalf of two employees. The total amount paid in 2023124 was £1, 138 {2022123.' £1,089). The Charity also
pays contributions to a private pension on behalf of two employees. The total amount paid in 2023124 was £6,424 (2022/23..
£5,996).
Number of employees who were engaged in each of the following artivities..
2023/24
TOTAL
2022/23
TOTAL
Artivities in furtherance of or4Janisation's objects
Management and administration
The Charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments in excess
£60,000. {2022123'. None)
The following expenses were paid to three staff members (who are not Trustees). which were incurred whilst furthering the
charitable aims of the charity..
2023124
2022123
Expenses (mileage, travel, books, telephone)
Hospitality
Other
2.379
929
794
2,348
912
loo
The key management personnel of the charity comprise the Directors and Church Elders. The Dirertors are not remunerated.
The total employee benefits paid (including employer national insurance, private pension contributions, income protection
contributions and provision of accommodation) of the other key management personnel of the charity was £107,580
12022123: £103,702).
13. RECONCILIATION OF MOVEMENT ON CAPThAL AND RESERVES
The Company is Limited by Guarantee and is a Charity registered with the Charity Commission number 1081337 and is not
therefore subject to Corporation Tax and does not have a Share capital.
2023/24
2022/23
Note
Profit / Deficit for the financial year
other Recognised Gains
36.224
86
37,396
Balance Brought Forward
668.319
630,923
Closing Funds at 31st March
16

KING'S CHURCH CENTRE LEWES
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL sfATEMENTS (continued)
FOR THE YEAR ENDED 31￿ MARCH 2024
14. DIRECTORS AND RELATED PARTY TRANSAcfioNS
No r>ayments were made to directors or any persons connetted with them durrng this financial period. No material transaction
took place between the charity and a trustee or any person connected with them.
15. RISK ASSESSMENT
The directors actively review the major risks which the charity faces on a regular basis and believe that maintaining the free
reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual ba51S
will provide sufficient resources in the event of adverse conditions. The directors have also examined other operational and
business risks which they face and confirm that they have established systewns to mitigate the significant risks.
16. RESERVES POLICY
The dirertors have considered the level of reseNes they wish to retain, appropriate to the charity's needs. This is based on
the charity's size and the level of financial cornrnitments held. The directors aim to ensure the charity will be able to continue
to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The directors will
endeavour not to set aside funds unnecessarily.
17. PUBLIC BENEF
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or 'aims' that are for
the public benefit. Details of how the charity has achieved this are provided in the Trustee5 report. The Trustees confirm that
they have paid due regard to the Charity Commission guidance on public benefit before deciding what attivities the charity
should undertake.
18. INTRODUCTION OF CASH BALANCE
It has been identified during this financial year, that the cash balance held in the petty cash tin has inadvertently been
omitted from the published financial statements in previous years. The￿ has been no movement in petty cash since the
financial year ended 31st March 2022. The Trustees confirni that the balance held in the tin as at 31st March 2024 is £86.35.
This has been introduced in these current year financial statements.
19. POST BALANCE SHEET EVENT
The Trustees of Kings Church Lewes discussed an(1 sought legal advice regarding a potential rnerger with Jubilee Christian
Centre {ICCI, Balcombe (registered charity number 1193603), which would result in King's Church Lewes acquiring a building
asset and grounds as well as taking over the leadership of the Church. A notice of dissolution of JCC was registered by the
Charity Commission in July 2024, and the assets are experted to be transferred to King's Church Lewes in November 2024 or
soon thereafter. The effect of the merger will be fully reported on in the next financial year accounts.
17

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
I report to the tnjstees on my examination of the accounts of the above charity for the year ended 31st March 2024.
Responsibilties and basis of report
As the charity's trustees of the charitable company {who are also the directors of the company for the purposes of company
lawl, you are responsible for the preparation of the accounts in accordance with the requirewnents of the Companies Act 2006
1.the 2006 Art~).
Having satisfied myself that the accounts of the charitable company are not required to be audited for this year 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 I-the 2011 Act-l. In carrying out my examination, I have followed
the Directions given by the Charity Commission (under section 145(51(b) of the 2011 Act.
Independent examiner's statement
I have completed rny examination. I confirm that no material rnatters have come to my attention which gives me cause to
believe that..
accounting records were not kept in accordance with sertion 386 of the Companies Art 2006; or
the accounts do not accord with such records- or
the accounts do not comply with relevant accounting requirements under sertion 396 of the Companies Art 2006 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
the accounts have not been prepared in accordan￿ with the Charities SORP (FRS1021.
I have no concerns and have come across no other wnatters in connection with the exawnination to which attention should be
drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed=
Name..
J Irvine-smith FCIE
Date=
4 November 2024
Independent Examiners Ltd
Unit 2 The Broadbridge Business Centre
Delling Lane
Bosham
West Sussex
P018 8NF
18