Charity registration Number: 1095786
CHALLENGE COMMUNITY CHURCH
Receipts and Payments Accounts
For the year ending 31 August 2024

CHALLENGE COMMUNITY CHURCH
Financial Statsments
For the year ending 31 August 2024
Contents
Page
Trust Information
Trustees, Report
Independent Examinerfs Report to the Trustees
Receipts and Payments Account
Statement of Assets and Liabilities
10
Notes to the accounts
11-14

CHALLENGE COMMUNITY CHURCH
Trust Information
Status
Challenge Community Church, Hereford, is registered with the Charity Commissioners (No.
1095786) and Constituted by a Deed of Trust dated 19 July 2002.
Trustees
The Charity is administered by the Trustees, who are at the time of signing this report:
Mr S Sully
Mr SWJ Grisman
Mr C Over
Mr IJ Cracknell
Mr JGM Erwin
Mr FD Erwin
Westem Counties and South Wales Evangelisation Trust is the custodian trustee of the church
premises at 40 Belmont Road, Hereford.
Elders
Mr S Sully
Mr M Roberts
Mr FD Erwin
Outreach and development leader
Ms F Roberts
Church Office
40 Belmont Road
Hereford
HR2 7JW
Registered Office
131 St Petevs Close
Moreton-on-Lugg
Hereford
HR4 8DW
Bankers
Lloyds TSB
High Town
Hereford
HR124E
Page 1

CHALLENGE COMMUNITY CHURCH
Trustees, Report
For the year ending 31 August 2024
The trustees submit their annual report and financial statements for the year ended 31 August
2024. The trustees have adopted The Charities (Accounts and Reports) Regulations 2008 in
preparing their annual report. The financial statements have been prepared in accordance with
the accounting policies set out on page 11, and comply with the charity's governing
documentation, The Charities Act 2011 and Charity Commission Guidance and notes.
Constitution
The charity is an unincorporated charity and is govemed by its Trust Deed.
Object of the charity
To advance the Christian faith, in accordan￿ with the Statement of Doctrines and Practices set
out in the Schedule appended to the deed, mainly but not exclusively in the Hereford area.
Structure, governance and management
The charity is ultimately run by the Trustees. The Trustees have the authorÉty to exercise their
powers to further the objects of the charity. The Trustees meet at least once a year but delegate
the day to day decision making on the running of the Church to the Elders of the Church. some of
whom are also Trustees. The Elders meet fomally twice a month to consider the management
and pastoral needs of the fellowship.
The Elders have taken collective responsibility for the pastoral work and Faye Roberts is the
Outreach and Development Leader. Every future Trustee shall be appointed by a resolution of
Trustees passed at a special meeting. Training is available for Trustees as the need arises. The
Elders take responsibility for the management of risk and have set up a team to identify, assess
and mitigate areas of risk.
Objectives and activities
The church meets at 40, Belmont Rd. Hereford. Our objective is to reach out to people in the
surrounding community, witness for, teach about. and demonstrate the love of, Jesus Christ and
trust and pray that He becomes their ovm personal saviour. This is undertaken through weekly
meetings for teaching and worship. specific evangelistic and outreach events,. The Storehouse
Ministry (provision of foodstuffs to people in desperate need)", Koffee and Kids; Who Let The
Dads Out,. Friday Family Fun; coffee morning: and various children's and youth ministries.
Gifts to external organisations and individuals are considered by the Elders from time to time on
the basis of need and fulfilment of the charitable objectives. There are no upper or lower limits of
support. No commitments have been made for long tenn support.
Related parties
The Trustees received no remuneration as a result of their Offi￿ during the year. No Trustee, or
other person related to the charity, apart from as detailed in note 7, had any personal interest in
any contract or transaction entered into by the charity during the year.
Review of developments
The Church is led by Elders" Steve Sully. Foster Erwin. and Malcolm Roberts.
Page 2

CHALLENGE COMMUNITY CHURCH
Trustees, Report (continued)
For the year ending 31 August 2024
Faye Roberts is employed by the church as the Outreach and Development Leader. Previously
employed on a part time basis, Faye's contract has now been extended to full time hours. Her
contract stipulates one day each week must be devoted to study. therefore Faye is enrolled on a
theological training course at Crosslands Bible College.
The Elders, along with the Outreach and Development Leader, meet twice each month, once for
regular business and once for prayer. In addition, the Elders are also supported by volunteer
Ministry Leaders and the Outreach and Development Leader.
Regular activities continue to run with Sunday services which Gontinue to be livestreamed
enabling those that can't make it to church to access our services weekly. We have continued to
see an increased number of families attending on a Sunday and they have started to become
more involved in the work we are doing as they volunteer in different areas of the church.
We have been meeting regularly as a church for prayer meetings - three times a month including
a half day of prayer in January. Monthly prayer meetings include a Saturday morning, a Tuesday
evening and an evening prayer walk. Our half day of prayer was led by a variety of church
members and was well attended and gave us a refreshing start to 2024.
Life groups continue to run and we have encouraged people to be a part of these. We currently
have three groups and they follow their own plans, although through the year we also have series
that offer life group material to develop Sunday's teaching and application.
Friday Family Fun (FFF) has continued to engage well with families that currently attend other
midweek events or the Sunday seniice and therefore continues to be a good opportunity to
develop relationships. We have changed the activities, which has seen the kids doing more with
their families and it has been a good opportunity for leaders to get alongside families and play
games with them, enhancing the opportunities for conversation. We continue to include a 'God
slot, which can be difficult within the setting as we try to get everyone's attention including
parentsl We are also seeing more of the families and young people involved in helping as they
lead the activities or help tidy up afteNrfards and set up for the Sunday service. We have
continued to take FFF outside during the summer months so that we can be a witness within the
heart of the community.
Koffee and Kids has seen a busy year with lots of parentslcarerslchildminders coming in with
their kids and we have continued to develop relationships with them. We have begun more crafts
with a faith aspect, maybe just a verse attached, colouring sheets with simple verses and singing
Christian kids songs. We have also seen some of the families come along to outreach events,
our Christmas meal and attend other weeklylmonthly events.
We continue to run Who Let the Dads Out (WLTDO) monthly for men and their kids. It has been
a fruitful ministry as we see families coming in that are linked to other ministries but also new
families as well. It has been encouraging to see the dads that attend take on more ownership of
the event, as they help lead in the kitchen or get alongside new dadslcarers and encourage them
to attend other events. The men continue to build relationship through men's events which also
includes their kids as they go golfing or bowling.
Page 3

CHALLENGE COMMUNITY CHURCH
Trustees. Report {continued)
For the year ending 31 August 2024
After School Club continues to be fully subscribed (20 pupils) and on average 17 attending each
week. It has been good to build relationships with the children and to have an impact within the
school. The group also prepared a short play and Christmas song to perform at our Christmas
event - Carols on the Green.
We continue to run yearly outreach events that are our way to connect with a wider cross section
of the community.
We ran Alpha again during the autumn and saw people from the church attend who are not yet
Christians. It was an encouraging time together to see people discover more about Jesus.
During October we welcomed Counties Lrfe Exhibition, where we invited Primary schools to bring
their year 5&6 pupils to come and find out who Jesus is. As always, the reSoUr￿S used were
brilliant and those that attended had a good time and we had positive feedback from pupils and
staff that attended. There were several gaps in the timetable, and we will seek to avoid this in
two years time when we run the Life Exhibition again.
On 31st October we ran our Light Party to provide children with a safe a￿ernatIVe at Halloween.
We ran this on Hunderton Green al the heart of the community as we brought the light of Jesus
to Hunderton. This year it was quieter than the previous year but great to see new faces from the
community as well as families from the different ministries we run.
Our Christmas events included a Family Christmas meal where we served 80 people, with
attendees including people from the church congregation but also families from our different
weekly events.
Our next Christmas event was Carols on the Green on Hunderton Green. We had three nativity
characters share the Christmas story with us in a fun, discussion style way, which made it more
accessible and engaging for all ages. We saw a good turnout. with a couple of families from our
After School club attending.
At Easter we ran a holiday club for 3 days as part of the council's 'Holiday Activities Food
Programme, (HAF) who gave us a grant to run our club. The grant supports free school meal
children to attend and those that aren't on free school meals were charged £2 a day. We saw a
lower number than usual attending the club due to a large range of activities offered by the
council. Therefore next year we will look at delivering it at a different time of the year when there
is less competition. However, those that came enjoyed it and the parentslcarers and the council
representative were very happy with the programme.
On the back of the holiday club we ran our Easter Trail which took the families along a route to
hear the Easter story at various stations along the way. We used resources from Gochatter
which told the different characters, stories using Lego. At the end of the trail there were
refreshments and prizes. At the church we gave away to each child an Easter egg as well as an
age appropriate Easter story book. We saw lots of families join in, including those that we
interact with across ministries as well as some new ones too. Feedback given was that this was
the best one yet!
Page 4

CHALLENGE COMMUNITY CHURCH
Trustees. Report (continued)
For the year ending 31 August 2024
During the summer we ran our Sunday series alongside our summer events. There were three
weeks of different activities after the service. We saw a good number of families interacting with
the events although less of the older generation.
After the success of our first camping trip with the teens last year we organised another camp for
them. We did a range of activities and delivered short talks throughout each day around being
made in the image of God.
During the summer we started preparations for our next At the Movies event which will run in
September. Volunteers will work together to create decorations for the church in the theme of
'Willy Wonka's Chocolate Factory,.
We have worked closely with Putson Baptist Church (another South Wye church) in delivering an
average of 60 food parcels each week to families who are referred to us through schools. social
ServI￿S and other intermediaries.
Looking ahead to next year we will be continuing with our weekly ministries. We will develop FFF
to make it more accessible for more families, as we are seeing more new families attending.
We will be running our Fun Day in September. followed by At the Movies (for three weeks) and
Carols on the Green at Christmas. We hope to repeat our summer events including the summer
camp for the teens.
We will look at running a holiday club but change the time of year when there is less competition.
If HAF funding through the council is available then we will apply for a grant.
During the year we want to find more ways to interact with our community and build better
relationships with other local charities and businesses within the community. We also encourage
our members to serve beyond our own church with members volunteering with Vennture, Good
News for Everyone, Counties, chaplaincy and other activities.
The leadership have decided to appoint a part time Children and Families Leader who will take on
the schools work, Koffee and Kids, Kids Church and support with FFF. After advertising the post
we successfully appointed Evelyn Payne to the role. This new role will enable Faye (Outreach
and Development lead) to focus more on the development aspect of her job role as she focuses
on the vision of the church and developing ways to help people move forward in their journey with
Christ.
Public benefit statement
Identifiable Benefrts. related to the aims of the cha17ty
Through the regular worship & prayer meetings, Bible studies, children's clubs, social action
programmes and personal visitation the Christian Faith is shared and people in the community
helped. Individuals have become Christians, had their faith developed and lifestyles impacted. As
part of community life families have been supported.
Beneficiaries
In addition to Church members, families, other regular attendees and friends anyone is welcome
to attend appropriate events without restriction. We seek to be available to all in the community.
Page 5

CHALLENGE COMMUNITY CHURCH
Trustees, Report {continued)
For the year ending 31 August 2024
The Trustees consider that they have complied with their duties under the Charities Act 2011 to
have due regard to public benefit guidan￿ published by the Charities Commission.
Reserves policy
It was agreed at the Trustees meeting on 20 May 2024 to aim to hold reserves in the General
Fund equivalent to three months expenditure (approx. £11,000) and a base level of reserves of
£6,000 (only necessary expenditure below base reserves). The Trustees review this policy from
time to time and agree that it is still appropriate.
Reserves are currently higher than this due to the need to hold a balance to meet an anticipated
shortfall on regular monthly income and expenditure.
No limit has been put on the Restricted Funds (Building, Mission, and Storehouse) as these are
being held for a specific purpose and spent when the need arises.
Risk management policy
The operations team have reviewed and updated the risk management policies of the church;
when finalised these are passed to the Elders for adoption. The policy is to review the risk
assessments on a two year rotational basis.
The principal risks currently identified. and strategies for managing those risks are as follows..
Adequate funds to meet commitments. Addressed through the preparation of an annual
budget,. regular monitoring of income and expenditure by treasurer. periodic review by Elders at
finance meetings.
Safeguarding vulnerable adults and children. Addressed through a Safeguarding Officer.,
Child Protection and Safeguarding policy kept up to date through review and being a member
of CCPAS. training.
Health and safety on church premises. Addressed through a member being tasked to
monitor the condition of premises., fire drills,. regular Maintenan￿,. promoting the need to
consider health and safety during activities.
Results and financial review
The financial statements for the year to 31 August 2024 have been prepared on a Receipts and
Payments basis.
Net movement of funds for the Church were a total of £6,099 increase for the year. This is made
up of a £4,988 increase on the General Fund, and a £1,111 increase with respect to restricted
funds.
The General Fund received income of £71.139 {2023 - £62,272) which is an encouraging 14.2 %
increase on last year. This has arisen due to an increase in giving from members, increased rent
and an increase in receipts from church activities. The General Fund expenditure was £63,047
(2023 - £52,304) which was a 20.5 % increase from last year. Inflationary pressures impacted on
the church as we saw increases in staff wages, and utilities., this was offset to a small extent by a
decrease in repair costs. We also undertook more evangelism and outreach in the year which
included having the Life Exhibition at Challenge. There was £7.457 of expenditure on new
equipment including sofas. radio mics and a new projector for the main hall, although the cost
was covered by funds raised on a gift day specifically for this expenditure.
Page 6

CHALLENGE COMMUNITY CHURCH
Trustses. Report (continued)
For the year ending 31 August 2024
The main transfers between funds was £3.104 from the General Fund to the Mission Fund to
supplement the gift to the missionaries we support, in the light of reduced cash collections.
The balance on the general fund at the end of the year was £34.465. This is somewhat higher
than our reserves policy but the elders are comfortable with this as they plan to use these funds
to help fund the employment of a part time member of staff in the coming year to help run
children's work of the church.
The Restricted Funds showed incoming reSoUr￿S (re￿iVed or transferred) of £8,645, which are
shown in more detail in note 8. £8.270 was given or transferred to Mission Fund and was passed
on during the year to the mission works that the church supports (see note 5). Therefore in total
9.2 % of the church income was gifted to missionary works during the year. At the year end the
Mission Fund shows a surplus of £1,110 which will be distributed in the coming year. The
Storehouse Fund continues to be active with income in the form of gifts received of £375 and
expenditure of £474. These accounts only reflect the financial gifts to the Storehouse Fund and
how they were spent. It was not practical to value and record in these accounts the provisions
that are given by members and passed on to those in need. Total restricted funds carried foward
At the year end the only designated fund was the 'Project Fund, which had a balance of £2,282.
There was no movement in the year.
Statement of Trustees responsibilities
Charity law requires trustees to prepare accounts for each financial year which state the affairs of
the charity and of the payments and receipts of the Chartty for that period. In preparing these
accounts, the Trustees are required to:
Select suitable accounting policies and then apply them consistently.
Prepare the accounts on a going con￿rn basis unless it is inappropriate to presume
that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the Charity and enable them to ensure
that the accounts comply with the Charities Act. They are also responsible for safeguarding the
assets of the Charity and hence take reasonable steps for the prevention and detection of fraud
and other irregularities. The Trustees confirm that the accounts comply with current statutory
requirements and those of the Charity's Trust Deed.
Signed for and on behalf of the
Trustees of Challenge Community Church
Trustee
Date
Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
CHALLENGE COMMUNITY CHURCH
I report on the accounts of the charity for the year ended 31 August 2024. which are set out on
pages 9 to 14.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's
trustees consider that an audit is not required for this year under section 144{2) of the Charities
Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the Charities Act;
to follow the procedures laid down in the General Directions given by the Charity
Commission (under section145(5)(b) of the Charities Act); and
to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity
Commissioners. An examination includes a review of the accounting records kept by the
charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts, and seeking explanations
from the trustees concerning any such matters. The procedures undertaken do not provide all
the evidence that would be required in an audit, and consequently no opinion is given as to
whether the accounts present a 'true and fair view and the report is limited to those matters set
out in the statement below.
Independent examiner's statement
In connection with my examination. no matter has come to my attention..
which gives me reasonable cause to believe that in any material respect the
requirements:
to keep accounting records in accordan￿ with section 130 of the Charities Act"
and
to prepare accounts which accord with the accounting records and to comply with
the accounting requirements of the Charities Act have not been met; or
to which, in my opinion. attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
/J r 202f
Independent Examiner
Date
Mr D Hill
Jalna. Chapel Lane
Bodenham Moor
Herefordshire
HR1 3HR
Page S

CHALLENGE COMMUNITY CHURCH
Receipts and Payments Account
For the year ending 31 August 2024
Total
Funds
Total
Funds
General
Desig-
nated
Funds
Rest-
ricted
Funds
Fund
2024
2023
Note
Receipts
Voluntary Re￿iptS
Regular giving from members
Tax effective giving
Collections
Income Tax recovered
44,527
6.000
11,684
4,375
777
389
48,902
6,777
12,073
46,895
6,752
11,955
Other voluntary receipts
Re￿iptS from church activities
Rent received
Grants received
Investment income
Total income
5.218
2.790
525
395
5,218
2.790
525
395
76,680
2,214
1,570
1,020
124
70,530
71,139
5,541
Payments
Costs of generating funds
Church activities
Grants payable (mission gifts)
55,590
474 56,064
7.060
7.060
7,534
63,124
7,457
51,681
11,420
63,101
1,827
55,590
7,457
Purchase of new equipment
Building improvements
Total payments
63,047
7,534 70,581
64,928
Excess Receipts over Payments
8.092
(1.993)
6,099
5,602
Transfers between funds
6,8,9 (3,104)
3,104
Net movement on funds
4,988
1,111
6,099
5,602
Funds brought fonNard
29,477
2,282
686 32,445
26,843
Funds carried forward
34,465
2,282
1,797 38,544
32.445
Page 9

CHALLENGE COMMUNITY CHURCH
Statement of Assets and Liabilities
As at 31 August 2024
2024
2023
Note
Fixed assets
Premises at 40 Belmont Road, Hereford
Fixtures and fittings
Equipment
423.023
8.446
4.273
435.742
423,023
7,226
3,347
433,596
Western Counties and South Wales Evangelisation Trust is the custodian
trustee of the church premises at 40 Belmont Road. Hereford.
Cash funds
Lloyds Bank Current account
Lloyds Bank Deposit account
Storehouse petty cash
Ignite tuck shop petty cash
2,111
36,000
13
420
3.156
29.023
13
253
38,544
32.445
Signed for and on behalf of the
Trustees of Challenge Community Church
Date
Page 10

CHALLENGE COMMUNITY CHURCH
Notes to the accounts
For the year ending 31 August 2024
1 Accounting Policies
The principal accounting policies are summarised below. The accounting policies have been
applied consistently throughout the year and in the pre￿dIng year.
Basis of accounting
The financial statements are prepared under the historical cost convention, and using the
Receipts and Payments basis.
Fund accounting
The church maintains various types of funds as follows:
Restricted Funds
Restricted Funds represent gifts received for specific purposes. Challenge Community
Church has six such funds.
The Mission Fund represents monies given to support missionary works which is reviewed
on an annual basis. The church does not enter into commitments to support any given
beneficiary beyond the end of its financial year.
The Storehouse Fund represents monies given to fund of people in the local community,
mainly in the fomi of food par￿ls. The beneficiaries are brought to our attention by local
social services.
Designated Funds
Designated Funds are amounts that have been put aside out of unrestricted funds at the
discretion of the trustees. Challenge Community Church has two such funds.
The Project Fund has been set up to ring fen￿ some larger one off gifts to the church.
The Trustees wish these funds to be used for specific evangelistic projects that we would
normally find difficult to fund from regular giving or to release to general funds in a
planned way.
Unrestricted Funds
The General Fund represents unrestricted income that is expendable at the discretion of the
Trustees in the furtheran￿ of the objects of the charity.
Fixed assets
Western Counties and South Wales Evangelisation Trust is the Custodian Trustee of the
church property at 40 Belmont Road, Hereford, HR2 7 JW. The £423,023 premises costs
shown in the Statement of Assets and Liabilities represent the purchase and refurbishment
costs of these premises and continues to be an asset of Challenge Community Church under
this arrangement.
Equipment, fixtures and fittings are recorded on the statement of assets and liabilities at cost
less an estimated decrease in value.
Page11

CHALLENGE COMMUNITY CHURCH
Notes to the accounts
For the year ending 31 August 2024
2 Analysis of Restricted Fund Receipts
Building
Mission
Store-
house
Fund
2024
2023
Fund
Fund
Total
Total
Receipts from donors
Tax effective giving
Collections
Income Tax recovered
Total income
4,335
477
354
5,166
40
300
35
375
4,375
777
389
5,541
7,745
274
239
8,258
3 Analysis of General Fund payments - Church Activities
2024
2023
Wages and expenses
Bible College
Speaker expenses
Evangelism and outreach costs
Ministry expenditure
Running costs
Repairs
Utilities
28,649
3,510
314
4.235
2,727
6,751
1.111
8,293
55,590
26,461
2,697
75
1,820
3,006
6,670
3,665
5,613
50,007
4 Analysis of Restricted Fund Payments
Hereford
Community
Grant Fund
Mission
Store-
house
Fund
2024
2023
Fund
Total
Total
Church activities
Ministry expenditure
Running costs
Repairs
474
474
1,674
474
474
7,060
7,534
1,674
10,950
12,624
Grants payable (see note 5)
7.060
7.060
474
Page 12

CHALLENGE COMMUNITY CHURCH
Notes to the accounts
For the year ending 31 August 2024
5 Grants payable
General
Fund
Mission
Fund
2024
2023
Bodenham Christian Fellov4ship
Counties
Close House
Esther Price
Good News for Everyone
Joel and Emily Thibault
Project India
Solomon Nathaniel
Three Counties Show
Tough Talk
Vennture
Other grants
150
1,600
300
300
700
300
300
650
300
300
6,200
320
11,420
1,620
390
350
1,200
538
300
812
300
350
1,200
1,620
390
350
1,200
538
300
812
300
350
1,200
7.060
7,060
6 Transfers between funds
£3,104 was transferred from the General Fund to the Mission Fund to help meet our
commitments to the missionaries we supported in the year.
7 Related party transactions
Elders and their spouses have claimed reimbursement, from time to time, for sundry
expenditure incurred in relation to church activities.
Page 13

CHALLENGE COMMUNITY CHURCH
Notes to the accounts
For the year ending 31 August 2024
8 Analysis of restrictsd funds
Mission
Store-
house
Fund
Total
Fund
Balance brought forward
(100)
786
686
Receipts
Payments
Transfers inl(out)
5,166
(7,060)
3,104
375
(474)
5,541
(7.534)
3,104
Balance carried fonNard
687
1,797
9 Analysis of designated funds
Project
Fund
Total
Balance brought forward
2,282
2,282
Receipts
Payments
Transfers inl(out)
Balance carried forward
2,282
2,282
Page 14