2024-08-31-accounts - The Crown Church

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Registered Charity no.1095028 Registered Company no. 04529503

The Crown Church

Trustees Annual Report and Accounts

Year Ended 31st August 2024

WYATT & CO

Chartered accountants 125 Main Street Garforth Leeds LS25 1AF

The Crown Church

Year Ended 31st August 2024

Contents Page

	Page
Legal and Administrative Information	1
Trustees Annual Report	2
Independent Examiners Report	10
Statement of Financial Activities and Income	11
and Expenditure Account
Statement of Financial Position	12
Notes to the Financial Statements	13

The Crown Church

Year Ended 31st August 2024

Legal and Administrative Information

Reference

The Charity is called 'The Crown Church' also known as Crown Church. The Church is registered with the Charity Commission for England and Wales and was registered on the 9th of September 2002. The church is also a Company limited by guarantee, incorporated on the 9th September 2002.

Registered Charity Number 1095028 Registered Company Number 04529503 Registered Office The Living Room High Street Cowley UXBRIDGE UB8 2DZ Website www.crown-church.org.uk Trustees and Directors Ngozichukwuka Ivy Nwabineli Resigned 30 Sept 2024 Kate Elizabeth Durrant James Paul Hunting Resigned 17th Dec 2024 Adebimpe (Bimpe) Abiase Toby Appointed 19 Dec 2022 Keith Noel Welsey Appointed 19 Dec 2022

Key Management Personnel The Board of Trustees and Eldership Team Eldership Team James Hunting Dan Smith Stefan Brown Andy Langford Gavin Bissessar Primary Bankers Lloyds Bank plc. 25 Gresham Street, London EC2V 7HN Independent Examiner Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF

The Crown Church

Year Ended 31[st] August 2024

Trustees Annual Report

Annual Report

Sept 2023 to Aug 2024

Prepared for the Charity Commission and Crown Members

By Gavin Bissessar (Interim Lead Pastor)

Introduction

Crown Church exists so that many, together, may glorify God and enjoy Him forever. This Annual Report represents a diverse group of people from across Hillingdon, West London and the surrounding areas enjoying their relationship with God and one another and living out their Christian faith in the community.

This financial year has seen Crown steadily grow in strength on the back of the previous year. Volunteering, leadership, giving and teams have all slowly increased through this year, despite challenging circumstances surrounding the cost of living and staff changes.

As this report also covers the financial picture of the charity it is also important to note the sacrificial, ongoing generosity of church members. This report represents an incredible commitment by a huge army of volunteers. The wholehearted commitment of planning, prayer, encouragement and support by so many ensures Crown continues to flourish in its mission.

I hope you enjoy reading this report. Join us as we give thanks to God for an encouraging season in the life of Crown Church.

Gavin Bissessar

(Interim Lead Pastor)

The Crown Church

Year Ended 31[st] August 2024

Trustees Annual Report

Structure, Governance and Management

The Crown Church is registered with the Charity Commission for England and Wales and was registered on the 9th of September 2002. The church is also a Company limited by guarantee, incorporated on the 9th of September 2002. The Crown Church is governed by its Memorandum of Association which lists its Charitable Objectives as:

To advance the Christian faith in accordance with the Statement of Beliefs, in the London Borough of Hillington, other areas of the United Kingdom or the world.
To relieve persons who are in conditions of need or hardship or who are aged or sick.
To promote and fulfil such other charitable purposes beneficial to the community in the London Borough of Hillington, other areas of the United Kingdom or the world.

Public Benefit Disclosure

The trustees have read and continue to take into account the Charity Commission guidance relating to Public Benefit. The main activities undertaken to further the charity's purposes for the public benefit are given in the ‘Achievements and Performance’ sections below.

Memberships

Crown Church is part of the New Ground family of churches which in turn is a part of the global family of churches New Frontiers. https://newgroundchurches.org/ https://newfrontierstogether.org/

Crown Church is a member of the Evangelical Alliance. https://www.eauk.org/

Elders and Trustees

The Elder team is responsible for the spiritual well-being and direction of Crown and comprises James Hunting, Dan Smith, Stefan Brown, Andy Langford and Gavin Bissessar.

The Trustee team oversees the governance of Crown Church as a charity, team comprises:

Ngozi Nwabineli (Chair and HR) (Resigned 30[th] Sept 2024)
Kate Durrant (Safeguarding)
James Hunting (Pastor) (Resigned 17[th] Dec 2024)
Bimpe Toby (Health & Safety)
Keith Wesley (Finance)

Trustees Responsibilities

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

Select suitable accounting policies and then apply them consistently,
Observe the methods and principles in the applicable Charities SORP,
Make judgments and accounting estimates that are reasonable and prudent,

The Crown Church

Year Ended 31[st] August 2024

Trustees Annual Report

State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements,
Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Trustees are appointed by both elders and trustees putting forward the names of potential trustees for consideration. Potential trustees are sounded out for the opportunity of serving. If willing, they are then put before the members of the church as suitable candidates, this includes a brief bio so the church can understand the skills they bring and an indication of their character to serve. This is done by email with a verbal overview in a Sunday service. A period for any feedback is given - to allow for any concerns or questions raised over the suitability of a proposed trustee. After the period of feedback, and assuming no questions have been raised over suitability, then steps to appointment are made. This is all done in accordance with the Crown Church Articles of Association

The Trustees delegate the role of the day-to-day running of the church to the staff team listed below.

Staffing

At the end of the period, the staff team consisted as follows:

James Hunting (Full Time), Pastor
Gavin Bissessar (Full-time), Interim Lead Pastor
Dan Smith (Part-Time), Pastor
Amiola Chainani (Full Time), Apprentice Youth Worker
Charli Warren (Full Time), Events Coordinator
Colette Moore (Part-Time), Office Manager
Mark Thomas (Part-Time), DBS and Safeguarding Administrator

Additional Information

At the time of submission, it is important to note that, due to physical unwellness and extended leave, Gavin Bissessar has acted as interim leader in place of James Hunting from September - December 2023 and from June - August 2024. Staff, trustees, elders and volunteers have worked above and beyond during this period. Additional staff changes within a short period (one change of contract) introduced an added dynamic to Crown’s year and staff, elder and trustee workloads. Whilst COVID has faded into the background, its long-term impact together with that of war in Europe and rising inflation have increased costs for Crown, as it has for everyone. Despite this, Crown members have continued to support the church financially and we are grateful for the increased generosity through regular financial giving as well as one-off responses to care for those in greatest need in our community. The trustees have set aside a proportion of reserves for ongoing and future financial impact. We are aware that the impact of the above may be felt over many years and the view on the reserves acknowledges this and will provide stability through the next season.

The Crown Church

Year Ended 31[st] August 2024

Trustees Annual Report

Achievements and Performance

Sundays

Attendance has stabilised at our Sunday venue across the year with Crown continuing to gather at Bishopshalt School, utilising the main hall and supporting classrooms. The growth of our youth work led to a change of room to facilitate higher attendance and a more general re-launch of our youth work provision on a Sunday, which was welcomed by many.

A decrease in volunteer numbers for children’s work meant that some activities were consolidated to ensure a minimum level of provision was maintained.

An increase in collaborative working among the staff team helped drive an overhaul of Sunday service planning, preparation and delivery and enabled a much-needed improvement of Crown’s systems, including health and safety, volunteer recruitment and greater long-term planning for larger Sunday events.

Ongoing challenges with Bishopshalt School led to some last-minute booking cancellations however, the staff team and volunteers stepped up to deliver services at The Living Room, with considerable logistical planning and effort on three occasions.

Towards the end of the financial year a concerted effort to encourage volunteering, particularly among the youth bore fruit, and when combined with greatly improved planning and communications (as a result of the efforts of the events manager), saw a significant increase in Crown’s resilience to everchanging circumstances regarding Sunday services and non-Sunday events, such as a week of prayer and Newday (a Christian youth festival that Crown’s youth attend each year).

All of this has helped us value the simplicity of the Sunday gathering; to worship God, receive his encouragement, strengthen one another and welcome new people in. Our sermon series during the year included ‘Psalms.’

Children and Youth

Through this period we carried a vacancy for a Children’s Worker position and so the day-to-day organisation of this ministry area was carried by our impressive volunteers. Repeated attempts to recruit a Children’s Worker were unsuccessful however, in the summer term a member of staff offered to increase hours to focus on supporting the children’s work on Sundays. This flexing out-of-staff resource has provided much reassurance and fresh vision to the volunteer teams whilst boosting recruitment and strengthening the administrative aspects of delivering children’s work on a Sunday.

The year saw Crown’s Apprentice Youth Worker join the team – her role as an apprentice was supported by local mentoring, pastoral support and a pathway to accreditation via a degree in youth work at the University of East London. Her work with the young people was outstanding: engaging them in wider church activities such as volunteering to support children’s work or operations and creating a safe space for their flourishing: a youth café, youth worship night, Friday night youth ‘club’ and Sunday gathering, in addition to ongoing 1:1 support provided both directly and through adult volunteers.

Outside of Sundays, our youth have gathered on Friday evenings at The Living Room for times of fun and friendship. The move of the Roots room on a Sunday, the relaunch of their Friday night and the huge success of the Newday Christian youth festival (where we took over 60 young people) has had a profound impact across the wider church: raising faith, excitement and godly ambition to see the

The Crown Church

Year Ended 31[st] August 2024

Trustees Annual Report

younger generation flourish in their faith, with many non-youth supporting younger people through mentoring or volunteering on the operational and logistical side of youth events.

Life Groups

Our life group leaders have led in a sacrificial way over the past year. A training course for prospective life group leaders led to the launch of three new life groups, taking the total number to 13. Plans are afoot to ensure better support of life groups, and their leaders and to recruit and train future leaders. Our life groups continue to bring people together through hospitality in the home, centred around the worship of Jesus, bringing support and encouragement to one another. We continue to have life groups spread geographically across the London Borough of Hillingdon, Slough, Iver and into Langley in Berkshire.

Community

The Over 60’s outreach, Foodbank and Roots youth group have all thrived at The Living Room. These opportunities for relational connection and support have been invaluable for the local community over the past year. The launch of an 18’s-30’s ministry has seen fresh energy and engagement brought to and from this group, with socials, monthly gatherings and a Sunday ‘bring and share’ lunch at The Living Room, open to all.

The Foodbank team continue to support a rising number of people in our local community as the financial impact of COVID-19 and war is felt. Crown members have responded with food and finance to support this ministry, with financial donations doubling on the previous financial year.

The Friday Sunbeams parents and babies/toddler group has continued for most of the past year, with many local families attending, and engaging with regular church families who also attend. A visible sense of community has been established among this cohort, with many from other churches and from across Crown serving. However, owing to volunteer capacity, the team have been unable to run Friday Sunbeams since July.

Equipping

Elders, trustees and staff team have continued to lead and support across the life of the church. Each month the church has gathered to pray together. This has been complimented by three ‘weeks of prayer,’ over the year where folks from across Crown gathered in various settings to pray for one another, our local neighbourhoods, our nation and the world. The moments were instrumental in bringing people together, stirring faith in Jesus and keeping Crown outward looking.

Crown continues to receive support from the New Ground family of churches. This has involved conferences, online support and several Crown members attending the New Ground Academy as part of their own leadership development. Owing to its leadership in such areas, Crown led New Ground’s Racial Diversity Network programme, equipping leaders from across New Ground to help build racially diverse churches. Additional equipping was provided by Gavin Bissessar around the issue of racial diversity to New Ground and Newfrontiers. New Ground’s team have supported Crown’s elders as they have worked through a range of issues and a number of close relationships between New Ground and Crown staff and leadership have been established.

The Crown Church

Year Ended 31[st] August 2024

Trustees Annual Report

Safeguarding

The Safeguarding team has continued to meet together regularly to ensure policies are updated, relationships with stakeholders remain strong, and volunteers receive coaching and support towards safe practice. Crown continues to use Thirtyoneeight.org as its training provider for Safeguarding. In May Crown renewed the contract for our Safeguarding and DBS Administrator on a part-time basis to bring together the operational management of this area of church life, helping to align policies, practices and the management of safeguarding; ensuring training and DBS checks were completed by relevant people in a timely fashion.

Christmas 2023

In light of staff and volunteer pressures, Crown changed this year’s Carol Service from the afternoon (it has taken place in the afternoon for over 20 years), to the morning, reduced the meeting time and removed the children’s activities and guest speaker. The service had a distinctly different look and feel but the new format was welcomed by many and we aim to repeat this for the foreseeable future.

Giving

We have continued our support of the John 3:16 Trust which supports the evangelist Adrian Holloway, who sp e nds time in Christian Unions and churches speaking about the Christian Faith. Over the year, thousands will hear him speak about Jesus which has led many to further explore the Christian faith. We continue to support a missionary family based in the Rock Church in Wroclaw, Poland in their outreach to the local community. We also continue to give financially to the work of New Ground which supports church planting in different countries around the world. We have also supported Project Hope in their work in the slums and amongst the street children in Mumbai. We have continued to give financially to the Power The Fight charity, which aims to reduce gang and knife-related violence in London, and beyond.

Crown held its first ‘Gift Day’ in 7 years in June. The Gift Day was an opportunity for Crown members to give ‘over and above’ their regular giving to specific areas of church life and mission. The event was excellently planned, communicated and delivered by staff and volunteers, under challenging circumstances – the service had a significant impact in three ways:

Over £37,000 was raised – the generosity of the congregation was moving and faith-boosting for the Crown Church
The Gift Day enabled Crown to talk more confidently about money and giving
The money was given to New Ground, the Unreached Network – an organisation that equips leaders for cross-cultural mission in the UK and Global South, led by Andrew McCullough and to the cost of Newday for 2025, which has a significant impact on Crown’s youth.

When combined with the doubling of financial donations to Foodbank, we are incredibly grateful for God’s faithfulness, people’s sacrificial, faith-led giving and the opportunity it provides Crown to bless other areas of church life. We aim to repeat Gift Days in future years.

The Crown Church

Year Ended 31[st] August 2024

Trustees Annual Report

Plans for future periods

Looking beyond this existing year, Crown Church is committed to its mission “…so that many together may glorify God and enjoy him forever.”

In the coming season, this will involve strengthening a number of areas of church life, including:

(1) Leadership: For most of the past 18 months Crown’s lead pastor has been on long-term leave and an interim leader in place. Additionally, the trustee chair has moved on after four years of faithful and diligent service and an additional trustee will be stepping down when a replacement can be found. Whilst member's generosity has been evident, the financial picture for Crown is mixed and as such, increasing staff numbers to provide much needed support in this season is not an option. Crown’s trustees and elders will continue to support the lead pastor, create plans to support the wellbeing of the staff team and work closely together to create a plan that sees Crown navigate this season and into the next one, well.
(2) Front Door: At the time of writing a new website is imminent whilst our welcome teams, integration of newcomers into Crown, ‘Joining Crown,’ events and support of small groups remain a key area of investment. Additionally, we plan a number of events that will explain who we are and why we do what we do. Getting this right strengthens a sense of commitment and ‘buy in’ from members and will play a key part in helping people find their place at Crown. We are currently recruiting volunteers to support the delivery of these activity strands.
(3) Local Community: The activities serving the local community out of Crown’s community facility, “The Living Room” will continue. Unfortunately, the demand for Foodbank is greater than ever and the church is committed to raising finance and food to support this ministry. Additionally, we will be opening space once a week for youth drop-in sessions as part of our local support around contextual safeguarding of young people in the hours after school finishes. Over 60’s outreach will also play a key part in reaching out and serving the local community.
(4) Next Generation: The past few years have seen youthwork at Crown flourish with over 60 young people taken to Newday, and roughly 40 gathering each Friday at ‘The Living Room,’ whilst a similar number gather on a Sunday morning as part of Crown’s regular Sunday service. There is also a ‘youth worship night’ held monthly at The Living Room, providing a space for young people to explore their faith and develop technical and leadership skills. The employment of an apprentice youth worker has provided fresh vision to volunteers, robust leadership, pastoral care and creative ideas to engage young people and help them grow in faith. This year will see an overhaul of youth meetings on a Sunday, with a greater emphasis on young people volunteering, and for older youth there will be an equipping track to support their transition into adulthood.

Through this period, our children’s work was organised and carried by an incredible team of volunteers who have gone above and beyond to serve Crown’s children. With no budget for a children’s worker, a staff elder increased his hours to support children’s work on a Sunday, providing much needed vision, support and reassurance to volunteers and administrative rigour to facilitate robust children’s work on Sunday mornings at Crown.

The Crown Church

Year Ended 31[st] August 2024

Trustees Annual Report

As noted above, lower volunteer numbers meant some of the children’s and youth activities on a Sunday were consolidated. These teams have also put together exciting Christmas events, Easter Events and Sports days.

Financial Review

The financial position of The Crown Church at the end of the year (31[st] August 2024) was:

The financial position of The Crown Church at the end of the year (31	The financial position of The Crown Church at the end of the year (31
	£
General (Unrestricted funds)	76,219
Designated Building and Assets	948,250
Other Designated Funds	193,538
Restricted Funds	46,019
Total	1,264,026

Crown’s annual budget for FY23-24 was £373,400, expenditure was £388,801 and income was £397,402. We ended the year with a surplus of £8,601. Crown has a healthy level of reserves to draw on. The elders and trustees will create a strategy to address our long-term financial health.

Reserves

The Board of Trustees have agreed on the following reserves policy; that we set aside three months of running costs of £100,000, which are held in a designated fund for a time when it is required, or future opportunities arise. The reserve fund is reviewed annually.

Going concern

The Trustees consider The Crown Church a going concern at the date for approving the accounts. There are no material uncertainties that the charity can continue as a going concern for the next year.

The Trustee's Annual Report was approved and signed on behalf of the board of trustees by:

Name of Trustee: Kate Durrant Signed on Behalf of Trustees:

13/03/2025

Date of Approval:

The Crown Church

Year Ended 31st August 2024

Independent Examiners Report

I report to the trustees on my examination of the financial statements of The Crown Church ('the charity') for the year ending 31st August 2024.

Responsibilities and Basis of Report

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

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered part of an independent examination.

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

Nigel Wyatt BSC FCA Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

Date: 07/04/2025

The Crown Church

Year Ended 31st August 2024

Statement of Financial Activities and Income and Expenditure Account

			2024		2023
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
	Note	£	£	£	£
Income
Donations and legacies		322,100	60,515	382,615	350,227
Charitable activities		753	10,780	11,533	10,216
Investment income		3,254	-	3,254	-
		`──────────`	`──────────`	`──────────`	`──────────`
Total Income	2	326,107	71,295	397,402	360,443
		`──────────`	`──────────`	`──────────`	`──────────`
Expenditure
Expenditure on charitable activities		320,018	68,783	388,801	351,790
		`──────────`	`──────────`	`──────────`	`──────────`
Total Expenditure	3	320,018	68,783	388,801	351,790
		`──────────`	`──────────`	`──────────`	`──────────`
		`──────────`	`──────────`	`──────────`	`──────────`
Net Income / (Expenditure)		6,089	2,512	8,601	8,653
		`──────────`	`──────────`	`──────────`	`──────────`
Net Income and Net Movement in Funds
Total funds brought forward	11	1,222,262	33,163	1,255,425	1,246,772
Transfers		(10,344)	10,344	-	-
		`──────────`	`──────────`	`──────────`	`──────────`
Total Funds Carried Forward		1,218,007	46,019	1,264,026	1,255,425
		`──────────`	`──────────`	`──────────`	`──────────`

All income and expenditure derive from continuing activities.

The statement is a combined Statement of Financial Activities and Income and Expenditure Account for the purposes of meeting both the Companies Act and the Charity SORP reporting requirements.

The Crown Church

Year Ended 31st August 2024

Statement of Financial Position

Statement of Financial Position
		2024	2023
	Note	£	£
Fixed assets
Tangible fixed assets	8	948,250	948,250
Current assets
Debtors	9	8,361	7,926
Cash at the bank and in hand		309,782	303,458
		──────────	──────────
		318,143	311,384
Creditors	10	2,367	4,209
		──────────	──────────
Net assets		1,264,026	1,255,425
Funds of the charity
Restricted funds	11	46,019	33,163
Unrestricted funds	11
Unrestricted general		76,219	69,295
Revaluation reserve		159,530	159,530
Designated funds		982,258	993,437
		──────────	──────────
		1,218,007	1,222,262
		──────────	──────────
Total charity funds		1,264,026 ──────────	1,255,425 ──────────

Directors Responsibilities

The Directors are satisfied that for the year ended on 31st August 2024, the charitable company (The Crown Church, Reg. Company No. 04529503) was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner.

The Directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These Financial Statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and with FRS 102 (effective January 2019).

Keith Wesley

Name of Trustee: Signed on Behalf of the Trustees: Date of approval:

───────────────────────────────────────────

─────────────────────────────────────────── 07/04/2025

───────────────────────────────────────────

Registered Company no. 04529503

The Crown Church

Year Ended 31st August 2024

Notes to the Financial Statements

Basis of Preparation

The Crown Church is a registered charity with the Charity Commission for England and Wales. The address of the registered office is given in the charity information on page 1 of these financial statements. The principal activity is to advance the Christian faith in accordance with the statement of beliefs.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) issued on 16 July 2014 as amended by Bulletin 1, the Financial Reporting Standard applicable in the United Kingdom (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

Fund Accounting

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often known as a ‘special offering’ in the church.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

The Crown Church

Year Ended 31st August 2024

Notes to the Financial Statements

Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.

• All voluntary income from members of the church are recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities.

• Grants, where entitlement is not conditional on the delivery of specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.

• Income resources from charitable trading activities such as the letting of the building are accounted for when invoices are drawn up (as the point of entitlement).

• Donated services and facilities are included at the value to the charity where this can be quantified.

• Gifts in Kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.

• Volunteer time, the value of voluntary support for the work of the church, is not included in the accounts but is described in the Trustees Annual Report.

• Investment Income is included in the accounts when receivable.

Resources Expended

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation to commit the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

The Crown Church

Year Ended 31st August 2024

Notes to the Financial Statements

Tangible Fixed Assets

All assets costing more than £1,000 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. Depreciation is charged on furniture and equipment which is written off on a straight-line basis over time and estimated useful life of the asset.

Land and buildings are held on a revaluation basis and are not depreciated. Land and Buildings are revalued every few years.

The depreciation policies of the organisation are as follows:

Equipment 33% straight line

This policy has recently been updated from Equipment being held on a 20% reducing balance basis.

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Operating Leases

Rental charges payable under operating leases are charged on a straight-line basis over the terms of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

Judgements and Key Sources of Estimation

Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

The Crown Church

Year Ended 31st August 2024

Notes to the Financial Statements

Analysis of Income
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Donations and Legacies
Donations	269,578	50,667	320,245
Payroll giving	-	-	-
Gift aid	52,522	9,848	62,370
Grants	-	-	-
	`──────────`	`──────────`	`──────────`
	322,100	60,515	382,615
Charitable Activities
Events / Book and CD sales	753	10,780	11,533
	`──────────`	`──────────`	`──────────`
	753	10,780	11,533
Investment Income
Bank interest	3,254	-	3,254
	`──────────`	`──────────`	`──────────`
	3,254	-	3,254
	`──────────`	`──────────`	`──────────`
Total Income	326,107	71,295	397,402
	`──────────`	`──────────`	`──────────`
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Donations and Legacies
Donations	283,406	11,110	294,516
Payroll giving	225	-	225
Gift aid	53,652	1,834	55,486
Grants	-	-	-
	`──────────`	`──────────`	`──────────`
	337,283	12,944	350,227
Charitable Activities
Events / Book and CD sales	661	9,555	10,216
	`──────────`	`──────────`	`──────────`
	661	9,555	10,216
Investment Income
Bank interest	-	-	-
	`──────────`	`──────────`	`──────────`
	-	-	-
	`──────────`	`──────────`	`──────────`
Total Income	337,944	22,499	360,443
	`──────────`	`──────────`	`──────────`

The Crown Church

Year Ended 31st August 2024

Notes to the Financial Statements

3 Expenditure on Charitable Activities by Fund Type

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Administration	16,269	3,087	19,356
Asset Depreciation	-	-	-
Central Outreach & Events	6,161	-	6,161
Central Training & Conferences	3,850	-	3,850
Giving	23,706	36,391	60,097
Governance Costs	8,506	-	8,506
Hillingdon Congregation	22,254	-	22,254
Newday event	-	23,829	23,829
Premises	7,448	5,476	12,924
Staff Costs	231,824	-	231,824
	`──────────`	`──────────`	`──────────`
	320,018	68,783	388,801
	`──────────`	`──────────`	`──────────`
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Administration	16,150	121	16,271
Asset Depreciation	4,739	-	4,739
Central Outreach & Events	13,231	-	13,231
Central Training & Conferences	7,095	-	7,095
Giving	22,395	6,357	28,752
Governance Costs	7,886	-	7,886
Hillingdon Congregation	23,700	-	23,700
Newday Event	-	26,561	26,561
Premises	11,776	-	11,776
Staff Costs	211,779	-	211,779
	`──────────`	`──────────`	`──────────`
	318,751	33,039	351,790
	`──────────`	`──────────`	`──────────`

4 Volunteers

The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustee's report for further details about volunteer contributions to the organisation.

The Crown Church

Year Ended 31st August 2024

Notes to the Financial Statements

5 Independent Examination Fees

Fees payable to the independent examiner for:

Independent Examination Fees Fees payable to the independent examiner for:
	2024	2023
	£	£
Independent examination and preparation of the financial statements	1,476	1,406

6 Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2024	2023
	£	£
Wages and salaries	211,380	193,371
Employers national insurance	16,022	14,311
Employer contributions to pension plans	4,423	4,096
	`──────────`	`──────────`
	231,824	211,779
	`──────────`	`──────────`

The average headcount of employees during the year was as follows:

	2024	2023
Average Head Count	7	7

The number of employees who received employee benefits (excluding NIC and Pensions) of more than £60,000 during the year was as follows:

	2024	2023
More than £60,000	1	-

Key Management Personnel

The charity considers its key management personnel to be the Board of Trustees together with the Eldership Team. The total employee benefits received by the key management personnel (including employer NI and pension contributions) was £160,668 (2023:£135,403).

The Crown Church

Year Ended 31st August 2024

Notes to the Financial Statements

7 Trustee Remuneration, Expenses and Donations

During the year one trustee (who is also a member of the Eldership Team) received remuneration. The remuneration paid during the year is for the employee's role within the church and not for their role as a trustee. The charity's memorandum of articles gives authority for such remuneration to be paid. The total remuneration paid during the year is as follows:

Including pension contributions paid by the church of £1,321 (2023: £1,321)

	2024	2023
	£	£
James Hunting	63,769	59,786

During the year, one trustee (2023: three) incurred out-of-pocked expenses totalling £313 (2023: £873) which were all incurred for the day-to-day running of the charity's activities. The types of expenditure included conferences and training costs.

During the year the total aggregated donations made to the charity by the trustees during the year was £37,853 (2023: £34,955). There were no conditions attached to the donations.

8 Tangible Fixed Assets

Tangible Fixed Assets
	Land and
	Buildings	Equipment	Total
	£	£	£
Cost as at 1st Sept 2023	948,250	37,291	985,541
Revaluation	-	-	-
Additions	-	-	-
	`──────────`	`──────────`	`──────────`
Cost as at 31st Aug 2024	948,250	37,291	985,541
	`──────────`	`──────────`	`──────────`
Depreciation as at 1st Sept 2023	-	37,291	37,291
Revaluation	-	-	-
Depreciation Charge	-	-	-
	`──────────`	`──────────`	`──────────`
Depreciation as at 31st Aug 2024	-	37,291	37,291
	`──────────`	`──────────`	`──────────`
	`──────────`	`──────────`	`──────────`
Net Book Value as at 31st Aug 2024	948,250	-	948,250
	`──────────`	`──────────`	`──────────`
Net Book Value as at 31st Sept 2023	948,250	-	948,250

The Charity's building called the Living Room located on High Street Cowley, Uxbridge, UB8 2DZ was revalued as at the 31st of August 2021. The valuation of the building was undertaken by an independent valuer who used reasonable assumptions based on current market conditions for freehold properties.

Had the building been accounted for under the historical cost model, the net book value as at 31st of August 2023 would have been £737,935.

The Crown Church

Year Ended 31st August 2024

Notes to the Financial Statements

9	Debtors
		2024	2023
		£	£
	Gift Aid recoverable	4,941	6,842
	Prepayments	3,420	1,084
		`──────────`	`──────────`
		8,361	7,926
		`──────────`	`──────────`
10	Creditors: amounts falling due within one year
		2024	2023
		£	£
	Credit Card Account	133	535
	Accruals	2,234	3,673
		`──────────`	`──────────`
		2,367	4,209
		`──────────`	`──────────`

The Crown Church

Year Ended 31st August 2024

Notes to the Financial Statements

11 Analysis of charitable funds

Unrestricted Funds

Unrestricted Funds
	1 Sept 2023	Income	Expenditure	Revaluation	Transfers	31 Aug 2024
	£	£	£	£	£	£
Unrestricted
General	69,295	326,107	(318,018)	-	(1,165)	76,219
Revaluation reserve	159,530	-	-	-	-	159,530
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
	228,825	326,107	(318,018)	-	(1,165)	235,749
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Designated
Building & assets	788,720	-	-	-	-	788,720
Church planting fund	40,000	-	-	-	-	40,000
Covid contingency
fund (renamed Other	40,000	-	-	-	(20,000)	20,000
reserves)
Church reserves (3 months running cost)	100,000	-	-	-	-	100,000
Building work	10,000	-	-	-	-	10,000
Giving reserves	14,717	-	(2,000)	-	10,821	23,538
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
	993,437	-	(2,000)	-	(9,179)	982,258
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total Unrestricted	1,222,262	326,107	(320,018)	-	(10,344)	1,218,007
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Restricted Funds
Brazil	225	-	-	-	(225)	-
Building	2,650	3,980	(5,476)	-	-	1,154
Foodbank	4,754	12,311	(9,998)	-	-	7,067
Gift day 2024	-	38,774	(25,446)	-	-	13,328
Hardship	16,635	305	(947)	-	-	15,993
Newday	-	15,325	(23,829)	-	10,569	2,065
Refugee support	1,628	-	-	-	-	1,628
Vision	7,271	600	(3,087)	-	-	4,784
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total Restricted	33,163	71,295	(68,783)	-	10,344	46,019
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total Funds	1,255,425	397,402	(388,801)	-	-	1,264,026
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`

The Crown Church

Year Ended 31st August 2024

Notes to the Financial Statements

Analysis of Charitable Funds cont.

Unrestricted Funds

Unrestricted Funds
	1 Sept 2022	Income	Expenditure	Revaluation	Transfers	31 Aug 2023
	£	£	£	£	£	£
Unrestricted
General	72,313	337,944	(314,012)	-	(26,951)	69,294
Revaluation reserve	159,530	-	-	-	-	159,530
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
	231,843	337,944	(314,012)	-	(26,951)	228,824
Designated
Building & assets	793,459	-	(4,739)	-	-	788,720
Church planting fund	40,000	-	-	-	-	40,000
Covid contingency fund	40,000	-	-	-	-	40,000
Church reserves (3 months running cost)	100,000	-	-	-	-	100,000
Building work	10,000	-	-	-	-	10,000
Giving reserves	4,012	-	-	-	10,705	14,717
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
	987,471	-	(4,739)	-	10,705	993,437
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total Unrestricted	1,219,314	337,944	(318,751)	-	(16,246)	1,222,261
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Restricted Funds
Brazil	-	225	-	-	-	225
Building	-	1,630	-	-	1,020	2,650
Foodbank	2,817	7,909	(5,972)	-	-	4,754
Hardship	16,342	800	(506)	-	-	16,636
Newday	-	11,335	(26,561)	-	15,226	-
Refugee support	1,628	-	-	-	-	1,628
Vision	6,671	600	-	-	-	7,271
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total Restricted	27,458	22,499	(33,039)	-	16,246	33,164
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total Funds	1,246,772	360,443	(351,790)	-	-	1,255,425
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`

The Crown Church

Year Ended 31st August 2024

Notes to the Financial Statements

Fund Transfers

Other reserves A transfer of £20,000 from the designated 'Other reserves' fund to the unrestricted General fund took place. This transfer was to decrease this designated reserve. Brazil A transfer of £225 from the 'Brazil' restricted fund to the 'Newday' restricted fund took place with written agreement from the donor. This transfer was due to not being able to spend the funds on the Brazilian youth attending Newday, but the donation will be used for other youth to attend the Newday conference instead. Newday A transfer of £10,344 from the unrestricted General fund to the restricted Newday fund took place. This transfer was to subsidise the cost of the youth attending the Newday Conference. Giving reserves A transfer of £10,821 from the unrestricted General fund to the designated 'giving reserves' fund took place. This transfer was to increase the designated reserves held in this fund.

Fund Descriptions

Designated Funds Church planting fund Funds the church has chosen to set aside for new initiatives. Covid contingency fund (renamed Funds the church has chosen to set aside in case other unforeseen Other reserves) reserves are needed. Church reserves (3 months running Funds the church has set aside as reserves. cost) Building work Funds the church has chosen to set aside for building works. Giving reserves Money set aside for giving that has been rolled forward into the new financial year.

Restricted Funds Building Donations given for building-related expenditure Foodbank Money donated to purchase food and provide financial support to foodbank clients. Hardship Donations specifically given to support those facing hardship. Gift day 2024 Special offering given for local and global mission Newday Money donated towards the costs of taking youth to the Newday Conference. Refugee support Donations specifically given to help the church achieve its vision to support refugees. Vision Money given for improving both the church website and towards publicity.

The Crown Church

Year Ended 31st August 2024

Notes to the Financial Statements

12 Analysis of Net Assets Between Funds

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Fixed assets	948,250	-	948,250
Current assets	272,124	46,019	318,143
Creditors less than 1 year	(2,367)	-	(2,367)
	`──────────`	`──────────`	`──────────`
	1,218,006	46,019	1,264,026
	`──────────`	`──────────`	`──────────`
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Fixed assets	948,250	-	948,250
Current assets	278,221	33,163	311,384
Creditors less than 1 year	(4,209)	-	(4,209)
	`──────────`	`──────────`	`──────────`
	1,222,261	33,163	1,255,425
	`──────────`	`──────────`	`──────────`

13 Company Status

The company is a company limited by guarantee and not having a share capital. Every member of the company undertakes to contribute in a winding up a sum not exceeding £1 whilst they are a member, or within one year after ceasing to be a member, towards debts and liabilities contracted before ceasing to be a member.

14 Related Party Transactions

There were no related party transactions which took place during the year (2023: nil).