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2024-12-31-accounts

River Church Sutton

Trustees’ Annual Report

1 January 2024 to 31[st] December 2024

Contents Page
Charity Information 2
Trustees' Annual Report 3 - 6
Statement of Financial Activities 7-10
Independent Examiner's Report 11

Independent Examiner's Report

Charity Contact information

River Church Sutton

Charity Registration Number: 1104168

Principal office

River Church Sutton Highfield Hall 320 Carshalton Road Sutton SM5 3QB

Trustees

Steve Musters Roz Ullman Simon Waters Ed Rodriguez

Independent Examiner

David Pestell ACA Peach Accounting

Bankers

Santander Business Banking Centre, 287-301 St. Vincent Street, Glasgow G2 5NT

Objectives of the charity

i) To advance the Christian faith and express God’s love through practical support and compassion for those in physical, mental and spiritual hardship, without discrimination or passing judgment.

ii) To promote such charitable purposes as which benefit the local community and those overseas, bringing hope through the message of Jesus Christ.

Achievements and performance

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit.

2

Review of activities

2024 marked the church’s 20th anniversary. A special celebration was held in February, welcoming back founding members and leaders. It was an encouragement to reflect on how the church has grown in size and influence in the local community.

Worship and Discipleship

Mission and Community Engagement

3

Church Life and Events

Future plans

Looking ahead to 2025 we plan the following:

Structure, governance and management

Type of governing document

Trust Deed dated 29 October 2003 as amended on 13 June 2016

River Church Sutton is a registered charitable trust, number: 1104168.

Trustee recruitment and appointment

The policy and operating decisions of the charity rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees and receive relevant training.

4

Organisational structure and decision-making policies

River Church Sutton is a charismatic evangelical Church, which has been established in Sutton since 2004. The trustees delegate responsibility for the day-to-day running of the charity's activities to the Leadership Team personnel. Trustees approve an annual budget each year, with non-regular items outside of budgeted amounts that exceed £250 requiring additional trustee approval.

Related party relationships

River Church Sutton is a separate and self-governing church, but is also part of the New Ground group in the NewFrontiers family of Churches and a member of the Evangelical Alliance.

We enjoy great working partnerships with several other local churches in the borough through which Sutton Community Works was founded.

Financial risk management

The Trustees have carried out a risk assessment regarding the Church’s operations and are continually taking action to ensure that the risks are minimized as much as possible.

Reserves Policy

The Church’s Reserves Policy is to retain approximately 3 months of essential operating expenditure, which would be approximately £30,000.

Principal funding

River Church Sutton receives the majority of its income as donations from members who have informally or formally committed to regular giving. Ongoing financial support is encouraged of new and existing members, but such support is not a requirement of membership and there is no pressure to give.

The Church also holds 'gift days' from time to time to support specific projects or fundraising targets. A majority of church members use the HMRC 'Gift Aid' scheme where possible. Hall hire also contributes to our income. We offer competitive rates and prioritise chartable and community focused events.

5

Financial review

The financial statements show total incoming resources of £228,693, a decrease of 20% on 2023 (£288,967) due to large gifts in the previous year. Underlying annual growth is c10% (2019: £185,321) when removing exceptional gifts. The Church has continued to grow it’s income from charitable activities through hall hire and the coffee shop introduced in 2023.

Expenses for the year totalled £200,657, an increase of 4.8% on 2023 (£191,555). This was driven by increased staffing costs of £24,594 and offset by savings on hall repairs of £15,137. All other costs were well controlled and not materially different to 2023 despite high inflation in the period.

The result was a surplus of £28,037 for the year. Total accumulated reserves stood at £392,085, of which net current assets account for £137,512 (2023: £115,554), demonstrating that the Charity has the liquidity to cover its reserves policy and debt obligations referred to below.

At the time of signing the report, the interest rate continues to be high at 4.5% which is unlikely to decrease materially in the short term due to inflation sticking above the governments intended target. The impact of increased rates has already been felt by the Church in the 2023 and 2024 accounts and has shown to still be in a surplus.

Note that the charity has no restricted funds which restrict assets from being used to manage debt during this period of high interest.

Declaration

The Trustees declare that they have approved the trustees’ report above.

Signed on behalf of the Trustees:

………………………………… Ssate Chair - Steve Musters

6

Financial Statements for the year ended 31 December 2024

STATEMENT OF FINANCIAL ACTIVITIES

Income and endowments from
Donations
Charitable activities
Investment income
Total
Expenditure on
Charitable activities
Net income
Reconciliation of Funds
Accumulated Funds Bfwd
Accumulated Funds Cfwd
STATEMENT OF FINANCIAL POSITION
Fixed Asset
Note
Tangible Assets
2
Current Assets
Debtors
3
Cash and cash equivalents
2024
£
151,445
76,365
883
228,693
200,657
28,037
364,048
392,085
521,261
9,369
144,734
2023
£
222,251
66,271
445
288,967
191,555
97,412
266,636
364,048
521,094
8,034
125,819
Current Liabilities
4
Net Current Assets (Liabilities)
Total Assets less Current Liabilities
Non-Current Liabilities
5
Net Assets
Accumulated Funds
154,103
(16,592)
137,512
658,773
(266,688)
392,085
392,085
133,853
(18,299)
115,554
636,648
(273,311)
363,337
364,048

7

1 Accounting Policies

Basis of preparation

The financial statements of the charity have been prepared in accordance with the Charities SORP (FRS102). The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity is entitled to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible Fixed Assets

Tangible fixed assets are stated at cost.

Building and improvements are held at cost and revalued periodically at the discretion of the board of trustees.

Equipment and other assets are capitalised at cost and depreciated over their useful economic life of the asset concerned at 25% per annum on a straight line basis.

Taxation

The Company is a registered Charity and, in the opinion of the trustees, is exempt from corporation tax on its surpluses on financial activities in accordance with section 486 of the corporation tax act 2010.

2 Tangible Assets
Cost
At 1 January 2024
Additions
At 31 December 2024
Depreciation
At 1 January 2024
Charge in the year
At 31 December 2024
Net Book Value
At 31 December 2024
At 31 December 2023
Buildings
and
improv.
Equipment
and other
assets
Total
517,298
9,197
526,495
-
3,288
3,288
517,298
12,485
529,783
-
5,401
5,401
3,121
3,121
-
8,522
8,522
517,298
3,963
521,261
517,298
3,796
521,094

8

3 Debtors
Hall Rent
Gift Aid Receivable
4 Current Liabilities
Trade Creditors
Deposits Held
Tax and Social Security
Accruals
Capital Lease Obligations
5 Non-current Liabilities
Capital Lease Obligations LT
2024
2023
£
£
694
680
8,675
7,354
9,369
8,034
2024
2023
£
£
1,991
4,556
2,160
1,770
5,007
2,158
510
2,891
6,924
6,924
16,592
18,299
2024
2023
£
£
266,688
273,311
266,688
273,311

6 Average Number of Employees

During the year the average number of employees was 5 (2023: 3).

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

Donations
Gift Aided Giving
Non Gift Aided Giving
Tax Reclaimed
Charitable Activities
Rental Income
Other Income
Investment Income
Interest Received
Total Incoming Resources
2024
2023
£
£
106,592
170,050
17,612
12,456
27,241
39,745
151,445
222,251
70,106
63,421
6,259
2,850
76,365
66,271
883
445
228,693
288,967

9

DETAILED STATEMENT OF FINANCIAL ACTIVITIES (CONT) DETAILED STATEMENT OF FINANCIAL ACTIVITIES (CONT)
2024 2023
Wages and Salaries £ £
Salaries, Wages and Benefits-in-Kind 106,987 92,222
Social Security Costs 4,385 2,696
Pension Costs 10,439 2,299
121,811 97,217
Property Costs
Rate and Utilities 1,808 1,604
Light and Heat 10,638 10,346
Repairs and Maintenance 5,001 20,138
17,447 32,088
Conference Expenses
Registrations 3,796 2,129
Travel and Subsistence 9 15
3,805 2,144
Church Activity Costs
Evangelism 532 432
Books and Publications 114 0
Childrens Work 1,793 78
Hospitality 1,396 1,488
Gifts and Donations 14,477 15,900
Coffee Shop Expenses 4,036 4,600
Miscellaneous Expenses 274 548
25,475 25,653
Church Running Costs
Telephone and Internet 1,413 1,511
Subscriptions 995 754
Insurance 2,905 2,814
Office Supplies 897 951
Audio/ Visual 3,299 3,481
Professional Fees 1,077 1,210
Depreciation 3,121 2,299
13,764 13,350
Finance Costs
Interest Payable 18,355 21,103
Total resources expensed 200,657 191,555
Surplus (Deficit) for the year 28,037 97,412

10

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