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← Aylsham Community Church

2024-12-31-accounts

Aylsham Community Church

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

CHARITY REGISTRATION No: 1105216 COMPANY REGISTRATION No: 5171646

Independent Examiners Ltd

Unit 2, The Broadbridge Business Centre

Delling Lane

Bosham PO18 8NF

1

AYLSHAM COMMUNITY CHURCH

Contents Page
Company Information 3
Trustees' Annual Report 4 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Accounts 12 to 20
Detailed Statement of Financial Activities with Comparative 21

2

AYLSHAM COMMUNITY CHURCH

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees at 31.12.2024

B A Cairns (Chairman) J A Gilbert P H Mellows V M Tyce N E Prince Appointed on 13 June 2024 G S Lindsay Appointed on 13 June 2024

Company Secretary

J A Gilbert

Eldership Team Leader

S Gallagher

Governing Document

Memorandum and articles of association incorporated 6 July 2004

Company Registration Number Charity Registration Number

5171646

1105216

Principal Address

Jubilee Family Centre Norwich Road Aylsham Norwich, NR11 6JG

Independent Examiner

Z Derbak MAAT AATQB Independent Examiners Ltd Unit 2, The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

Bankers

HSBC

Norwich, Norfolk

3

AYLSHAM COMMUNITY CHURCH REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2024

The Directors (herein called 'the Trustees') have pleasure in submitting the Report and Accounts for the year to 31 December 2024.

Objects and Governance

The Primary aims of the charity are to fulfil the role of a Christian Church in the Aylsham area, promoting and advancing the Christian faith locally, in the United Kingdom and overseas.

Direction and decisions relating to the incorporated charity are made by the Trustees in consultations with the Elders, who are responsible for governing the life and teaching of the Church. Day to day decisions on expenditure and activities are decided by the staff and volunteers in charge of defined areas of the church, with budgets set and monitored by the Trustees. In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

The powers of appointment or removal of Trustees rest with the Trustees/members. New Trustees are primarily selected from the members of the church or from the leaders of other local churches sharing the same vision, since this means the Trustee body is whole heartedly involved in seeing the mission of the church worked out in practice.

On being appointed, new Trustees spend time with the existing Trustees to ensure they understand their responsibilities and the legal and financial framework in which the church operates.

The Church

Aylsham Community Church operates primarily but not exclusively in Aylsham and the surrounding local villages. Although the Church is totally autonomous, self-supporting and is not part of a denomination, it does form part of Relational Mission, a family of 75+ churches based in the UK, mainland Europe and increasingly across the globe. Relational Mission is part of New Frontiers.

With one of our themes being that ‘We can accomplish more together than we can apart’, we have numerous opportunities to be involved in spiritual and social care opportunities and projects nationally and internationally.

The Church belongs to the national organisation 'The Evangelical Alliance' that represents over a million Christians in mainstream evangelical churches, allowing us to have an increasingly clear voice speaking into issues shaping our nation. This is worked out locally through an ever strengthening relationship with many churches across the denominations in Aylsham.

Aylsham Community Church, its Trustees, Elders and members are committed to the restoration of New Testament principles being lived out in everyday church life. The Eldership team consists of four men from various age groups and walks of life. Each member of the team is actively involved in bringing leadership to different areas of church life which has allowed us to make a greater impact in the communities we represent. Some of the trustees are involved in strategic leadership matters.

Whilst the church has a multiple elder team, dedicated trustees and employs 2.7 FTE staff, it is the work of every member of the church, whether employed or not, that will make the difference in the church achieving its great commission through praying, serving, giving and caring. The Bible calls the church ‘A Body’, we aspire to be Christ’s body, healthy and robust, for Aylsham, the local communities and to the end of the earth.

4

AYLSHAM COMMUNITY CHURCH REPORT OF THE DIRECTORS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2024

Review of Activities 2024

Looking back a defining phrase for 2024 at Aylsham Community Church could be: ‘Stand Your Ground’. This was the title of our preaching series in the middle of the year - based in Ephesians 6 and focussed on Spiritual Warfare, the Armour of God and Prayer – and it was our experience as we encountered significant challenges in different areas of church life through the year.

2024 was a year for us of learning afresh how to stand in the power of God, hold fast to His promises and see His deliverance – and it was a year of great strengthening for the church. Even if on paper the church did not appear to grow significantly in numbers, we certainly grew in maturity, faith and in readiness for advance.

A couple of examples of this would be:

(a) the church Eldership Team all suffering with significant illnesses in their own lives or those of their spouses during the year but coming through the year with vision and calling intact; and (b) a significant projected shortfall in the budget being turned around into a significant surplus at year end through the provision of God and increased faith giving from the church.

Needless to say prayer was an essential foundation of the church’s ability to thrive amidst challenge, and much time and energy was invested into gathering corporately to pray through the year. This included:

We again brought teaching into Prayer – with a Sunday series on the Lord’s Prayer running through the Autumn term – particularly focussing on the revealed character of God’s glory and the ‘Kingdom advance’ that we should be in faith for as we pray as Jesus taught us to.

We are also now gathering a small group of people within the church family who have a significant level of gifting in spiritual discernment once a month to talk and pray, and the ACC Prophetic Team is continuing to meet and hear from God in support of all that we are doing as a church, particularly working closely with the Eldership and Preaching Team.

Life Groups continued to flourish and grow in the rhythm of church life – one of our groups needed to multiply into 2 groups this year, and other groups are rapidly reaching the point of needing to do likewise. We were able to release new people into Life Group leadership in 2024, and this will continue to be a focus for us moving forward. We were also able to train and release new people into leadership in the areas of Youthwork and our Sunday Connect Team during the year.

Our desire to share the gospel was – as always - at the heart of all our church activity this year. We held 2 baptism services where we were able to baptise new believers; we ran our largest Alpha course in many years through the Autumn term; and we had a couple of outreach events featuring the Saltmine Theatre company (one of which was hosted on behalf of Churches Together in Aylsham). We also saw three of our young people make commitments to follow Jesus at the Newday youth event on the Norfolk Showground in the summer holidays.

5

AYLSHAM COMMUNITY CHURCH

REPORT OF THE DIRECTORS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2024

Beyond Aylsham we continued to provide oversight and support as a church for the Prayer for the Broads initiative (part of our Relational Mission Community’s 2020 Vision for 20 new gospel communities in 20 years across the region). The challenge of evangelising such a large and very rural area brings into sharp focus the need for God’s timing and strategy to build an effective gospel witness, and this has been significantly strengthened this year through prayer and prophetic input, and the ongoing experience and gifting of Carl Maidment, a church leader and evangelist from Kent with whom we have deep connection.

As part of our church Gift Day in 2024 we were able to send a gift of £5,000 to support Jon and Nicky Beardon (part of our sister church in Dereham) as they moved to Bath to begin the ‘Go West’ church planting programme.

Providing love, support and care for people in the church family and local community was again an important focus of our expression of the gospel. The Unity Café continued to provide a place of friendship and support for a growing number of people in 2024, many of whom are becoming regular attenders, are building friendships and some of whom are actively exploring faith in Jesus through coming on Alpha or accepting invitations to Sunday gatherings and/or Life Groups. We also began monthly YANA (You Are Not Alone) lunches for bereaved or lonely people this year and began to meet regularly for lunch as a church family after our Sunday morning service.

Our Community Fridge underwent a change of name in 2024 to become the Aylsham Community Cupboard – open twice a week for anyone to access fresh, frozen and tinned/packet food. We served record numbers of people in 2024 – some mornings having 20+ households coming for food – and God continued to miraculously provide the food for us to distribute. We were able to give away 5,000kg of food during the year.

Children’s and Youth work at ACC was excellent throughout the year, with new youngsters attending and new leaders serving (although both are still areas of prayer for further increase). The youth group continued to connect with groups from other churches in the region, and a new fortnightly group was established for youngsters in school year 6 to strengthen them in their faith and prepare them for the transition to high school.

The prophetic ministry of The Listening Ear – led and supported by ACC church members – was again active through 2024, with highlights being the Let the Lion Roar conference in March, another round of the Listening Ear Impact online training, and visits to support other church leadership teams.

Aylsham Community Church continued to play a full part in the Relational Mission family of churches, serving other churches with preaching and training, and serving the Apostolic Team with financial and administrative ministry; as well as attending conferences, prayer events and leader’s events.

We continued to strengthen our growing connection with Coeur de Grace church in Lille, with 2 visits by leadership in 2024 to serve and encourage the church there (with more planned in 2025).

As already mentioned the goodness of God and the commitment and faith of church members was clearly seen in the financial giving at ACC in 2024 – turning a projected shortfall into a surplus and more than enabling us to release the planned ministry, events and support for the community and beyond which we felt God was calling us to do.

We were able to add to the team of ACC Trustees in 2024, and they again worked alongside the Eldership with great diligence and faith to make sure that the governance of the church was fully delivered. Also the work of the Building and Maintenance Team was excellent in identifying and facilitating the ongoing work of refurbishment and development of Jubilee Family Centre, in particular with work on the roofing, guttering and heating.

6

AYLSHAM COMMUNITY CHURCH REPORT OF THE DIRECTORS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2024

Financial Review

Aylsham Community Church is financially dependent upon the voluntary support of its members and other family churches wishing to express their support.

During the 12-month period covered by these accounts, we received income of £222,897 down from £235,055 last year.

We ended the year with £81,433 (2023: £100,468) in the Bank. This represents reserves and previous years' Gift Days.

We have four employees equating to 2.7 FTE.

Reserves Policy

The financial reserves policy is that the Church should generally have sufficient funds in hand to cover one month’s average budgeted expenditure beyond anticipated expenditure for the current month. With regular giving mostly by standing order, cash flow remains positive and our reserves are monitored by the Treasurer on a monthly basis and quarterly by all the Trustees. The General Reserve figure set for 2023 was £14,000 and comfortably achieved. The General Reserve figure for 2024 remains at £14,000.

Grant Making Policy

Gifts to external organisations and individuals are considered by the Trustees on the basis of need and fulfilment of the charitable objectives. There are no upper or lower limits.

Risk Statement

The Trustees have examined and reviewed the strategic, business and operational risks to which a small charity with few employees is exposed. Appropriate systems and procedures have been and continue to be established to enable identification, monitoring and review of these risks on a regular basis.

All major insurable risks are subject to normal churches and employers' insurance. Contractual risks are reviewed before being entered into to assess that they could not significantly impact upon the church's ability to fulfil its objectives.

7

AYLSHAM COMMUNITY CHURCH REPORT OF THE DIRECTORS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2024 statement of Responsibilities The trustees (who are also the directors of AYLSHAM COMMUNITY CHURCH for the purposes of company law) are responsible for preparing the trustees, report and the financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financlal statements unless they are satisfied that they give a true and falr view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these fi nancial statements, the trustees are required to., select suitable accounting pol icies and apply them consister)tIyi observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable accountlng standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the goi ng concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responslble for keeplng proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company a nd ena ble them to ensure that the financial statements comply with the Companies Act 2006. They are also responsi ble for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Small companles provision statement This report has beers prepared ir) accordance with the small companies regime under the Companies Act 2006. The annual report was approved by the trustees of the cha rity and signed on its behalf.. Approved by the Directors on the 2 1st July 2025 Signed on their behalf by Director Print Name.. Bruce Cairns

AYLSHAM COMMUNITY CHURCH

('the Company')

I report to the charity trustees on my examination of the accounts of the AYLSHAM COMMUNITY CHURCH for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity’s trustees of the AYLSHAM COMMUNITY CHURCH (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited 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 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the AYLSHAM COMMUNITY CHURCH as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

Z Derbak MAAT AATQB Sign: Independent Examiners Ltd Unit 2, The Broadbridge Business Centre Date: 29.07.2025 Delling Lane Bosham

9

AYLSHAM COMMUNITY CHURCH

STATEMENT OF FINANCIAL ACTIVITIES

INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Income from charitable activities
4
Investments
Total income and endowments
EXPENDITURE ON:
Charitable activities
5
Total expenditure
Net income/(expenditure)
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12		 Unrestricted
Funds
£
214,434
3,039
985
218,458
201,465
201,465
16,993
(1,000)
15,993
325,311
341,304		 Restricted
Funds
£
4,439
-
-
4,439
21,780
21,780
(17,341)
1,000
(16,341)
23,787
7,446		 Total
Funds
2024
£
218,873
3,039
985
222,897
223,245
223,245
(348)
-
(348)
349,098
348,750		 Total
Funds
2023
£
212,023
22,114
917
235,055
212,126
212,126
22,928
-
22,928
326,170
349,098

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on page 12 - 20 form part of these accounts.

10

AYLSHAM COMMUNITY CHURCH COMPANY NUMBER: 5171646 BALANCE SHEET AS AT 31 DECEMBER 2024 Total Funds 2024 Total Funds 2023 Unrestricted Funds Restricted Funds Note FIXED ASSETS Tangible assets 268 719 268 719 274 293 268 719 268 719 274 293 CURRENT ASSETS Deblors Cash at bank and In hand 2,374 2,374 2,048 100 468 76,361 7,446 83,807 102,516 CREDITORS: Arnounts falling due wlthln one year io {3,7?6} 13,7761 127,7111 Net current assets Total 4ssets less current IlabSlltles 341,304 7,446 348,750 349,098 TOTAL NET ASSETS 341 304 348 750 349 098 FUND BALANces Unrestricted Funds General funds Deslgnated funds 12 12 47,766 293 538 341,304 47,766 293 538 34 1,304 26,881 298 430 325,311 Restrlcted Funds 12 341 304 348 750 349 098 Balane¢ Sheet Dlsclo$ure The charitable company is entitled to exemption from audit under Sectlon 477 of the Comganles Acl 2006 for the year ended 31 December 2024. lal The members have not required the charity to obtain an audit of its accounts for the year in question in ac£or(Jance with section 476, and Ibl The dlrector5 acknowledge thelr responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These financial starements have been prepared In accordance with the 5peclal provislons relating to companles subject to the small companles reglme with￿￿ Part IS of rhe Companies Act 2006. The finènclal statements on pages 10 to 21 were approved by the Board of Di￿(Lor5 and were signed on its behalf by.. 21st July 2025 Date Bruce Cairns The notes on page 12 20 form part of these accounts.

AYLSHAM COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Statutory Information

The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

Each member of the company commits to contribute an amount of £10 if the charity is wound up.

2 Accounting Policies

Summary of significant accounting policies and key accounting estimates

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

These financial statements are prepared on a going concern basis, under the historical cost convention.

Statement of compliance

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 and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Aylsham Community Church 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 stated in the relevant accounting policy notes. The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

Income from donations and legacies includes:

Income from other trading activities represents income receivable from activities undertaken to generate funds for the charity.

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

12

AYLSHAM COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

d) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

e) Tangible fixed assets

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Freehold land Is not depreciated (because it is not consumed by use) Freehold buildings Over 50 years after taking account of the building's residual value Equipment Over 3 to 7 years

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f) Pension scheme arrangements

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

g) Taxation

The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

h) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

i) Critical accounting estimates and areas of judgement

The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

3 Donations and legacies

Donations of cash and similar
Other grants receivable
Income tax recoverable
me from charitable activities
Church retreats and events
Other income		 2024
£
183,472
1,000
34,401
218,873
2024
£
2,088
951
3,039		 2023
£
158,314
28,000
25,709
212,023
2023
£
17,560
4,554
22,114

4 Income from charitable activities

13

AYLSHAM COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

5
a
b
c		 Charitable expenditure
Costs incurred directly on specific activities
Salaries and remuneration (Note 5d)
Church events and socials
Conferences and training
Promotion & PR
Depreciation
Grants payable (Note 6c)
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Professional fees
Payroll Service Costs
Insurance
Equipment costs
Maintenance and repairs
Utilities
Cleaning cost
Travel and subsistence
IT Services, telephone and internet
Postage and stationery
Licences
Bank charges & Transaction Fees
Total expenditure
Grants payable
Grants for UK and overseas mission
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
The charity's principal grants to institutions comprised:
New Life Church
Relational Mission
Grants to institutions for more than £1,000 each
Grants to institutions for less than £1,000 each		 Institutions
£
19,046
19,046
Institutions
£
24,700
24,700		 2024
£
109,740
7,877
12,208
168
5,574
30,339
165,906
2,640
2,640
568
751
4,403
1,004
30,039
7,003
4,003
523
3,902
449
1,126
928
57,339
223,245
Individuals
£
11,293
11,293
Individuals
£
11,400
11,400
2024
£
-
6,000
8,700
4,346
19,046		 2023
£
104,483
11,553
384
82
5,573
36,100
158,175
2,640
2,640
897
758
6,706
987
22,450
6,726
3,750
2,517
3,838
1,484
1,006
192
53,951
212,126
2024
£
30,339
30,339
2023
£
36,100
36,100
2023
£
18,000
6,000
-
700
24,700

14

NOTES TO THE ACCOUNTS

AYLSHAM COMMUNITY CHURCH

FOR THE YEAR ENDED 31 DECEMBER 2024

5 Charitable expenditure (continued)

d Staff Costs

The average monthly number of employees during the year was 4 (2.7 FTE), (2023: 4 employees, 2.7 FTE). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum. The charity's key management comprise the trustees and other key staff. During the year key management received employment benefits totalling £88,652 (2023: £84,429). No trustees received employment benefits in either the current or preceding year.

Staff Cost
Gross Wages
Employer's NI Contribution
Employer's Pension Contribution		 2024
£
101,117
4,253
4,370
109,740

6 Acting as agent

On occasion the charity receives money on behalf of other charities, which it banks and then pays out to these charities. This income is received as agent for these other charities and the income, and the related payments, are excluded from the Statement of Financial Activities; any money that has not been distributed by the year end is recognised as a creditor.

During the year 2024 the charity acted as agent for missionaries in Serbia, and in that capacity: received £4,200 and paid £4,200. Aylsham Community Church also donated to the same missionaries in the year in the value of £3,000. For this reason income received on behalf of the missionaries, and expenditure paid for them were included in the annual income and expenditure of the charity. (2023: £4,200).

Towards the end of 2023, Emmanuel Church, Aylsham, asked the charity to hold Emmanuel's funds in the charity's bank account as their existing bank account had to be closed and a new charity bank account opened. With the Charity Commission's agreement, the charity acted as agent for Emmanuel Church, Aylsham, and in that capacity received £22,616 at the end of 2023. During 2024 the full amount of £22,616 was paid back out to Emmanuel Church, together with £360 of interest that has been received on the funds.

7
Tangible fixed assets
Cost
At 1 January 2024
Additions
At 31 December 2024
Accumulated depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023		 Freehold
Property
£
374,996
-
374,996
100,703
5,574
106,277
268,719
274,293		 Fixtures,
fittings and
equipment
£
21,293
-
21,293
21,293
-
21,293
-
-		 Total
2024
£
396,289
-
396,289
121,996
5,574
127,570
268,719
274,293

In 2006 the church purchased a building in Serbia as part of a church plant in Nis (Episkopska 82A, Nis, Serbia) for £76,000. At the end of 2011 the associated restricted fund had been reduced to £Nil. The intention has always been to eventually gift this asset to the Balkans Trust (or appropriate NGO representing the Good News Church in Serbia) at an appropriate point where the church in Serbia can take full responsibility. Until this time, Aylsham Community Church will retain legal title and be responsible for overseeing the asset's use. As a result the purchase was treated in the 2006 accounts as charitable expenditure as an effective gift at the time and the carrying value of the asset continues to be deemed to be £Nil in these accounts.

8
Debtors
Falling due within one year:
Accrued income
Tax recoverable		 2024
£
-
2,374
2,374		 2023
£
-
2,048
2,048

15

AYLSHAM COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

9 Cash at Bank and in Hand

9
Cash at Bank and in Hand
Cash at bank with immediate access
Bank deposits (with a term of three months or less)
10
Creditors: liabilities falling due within one year
Trade creditors
Accruals
Other creditors
See Note 6		 2024
£
22,047
59,386
81,433
2024
£
1,123
2,653
-
3,776		 2023
£
5,257
95,211
100,468
2023
£
2,458
2,637
22,616
27,711

11 Pension commitments

During the year employer’s pension contributions totalling £4,370 (2023: £4,207) were payable to defined contribution personal pension schemes. No pension contributions were owing at the balance sheet date (2023: £nil).

12
Funds
a.)
Designated Funds
Property Fund
Gift Days
The Listening Ear (including Let the
Lion Roar)
RMC Events
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
MakeLunch Fund
Hardship Fund
Community Fridge
Community Hotspot
English Lessons
Unity Café
Community Garden Venture
Social Infrastructure Fund
Youth Weekend Away
Pray for the Broads
Bolivia Fundraiser
Aggregate of funds		 Opening
balance
2024
£
274,293
21,022
1,663
1,452
298,430
26,881
325,311
942
4,381
1,253
74
40
704
1,073
13,442
1,878
-
-
23,787
349,098		 Incoming
Outgoing
Transfers
resources
resources
in the year
2024
2024
2024
£
£
£
-
(5,574)
-
23,009
(18,885)
(1,000)
7,151
(8,614)
-
5,140
(6,119)
-
35,300
(39,192)
(1,000)
183,158
(162,273)
-
218,458
(201,465)
(1,000)
-
(642)
(300)
-
(899)
-
527
(739)
-
-
(74)
-
-
(40)
-
646
(953)
300
1,000
(713)
-
-
(13,442)
-
-
(1,878)
-
-
(160)
1,000
2,266
(2,240)
-
4,439
(21,780)
1,000
222,897
(223,245)
(0)
CURRENT YEAR		 Closing
balance
2024
£
268,719
24,146
200
473
293,538
47,766
341,304
-
3,482
1,041
-
-
697
1,360
-
-
840
26
7,446
348,750
Analysis of net assets by fund
Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year
The assets and liabilities of the various
funds were as follows:		 General
Designated
funds
funds
£
£
268,719
-
2,374
-
49,168
24,819
(3,776)
-
Unrestricted Funds
316,485
24,819		 Restricted
funds
£
-
-
7,446
-
7,446		 Total
2024
£
268,719
2,374
81,433
(3,776)
348,750

16

AYLSHAM COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Funds b.)
Designated Funds
Property Fund
Gift Days
The Listening Ear (Including Let the
Lion Roar)
RMC Events
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
MakeLunch Fund
Hardship Fund
Community Fridge
Community Hotspot
English Lessons
Unity Café
Community Garden Venture
Social Infrastructure Fund
Youth Weekend Away
Aggregate of funds		 Opening
balance
2023
£
279,866
15,649
-
2,134
297,649
10,432
308,081
1,000
8,876
75
1,874
1,000
264
5,000
-
-
18,089
326,170		 Incoming
Outgoing
resources
resources
2023
2023
£
£
-
(5,573)
24,773
(19,400)
5,257
(4,763)
949
(462)
30,979
(30,198)
166,551
(150,102)
197,530
(180,300)
-
(58)
123
(4,618)
1,326
(148)
-
(1,800)
-
(960)
849
(409)
-
(3,927)
28,000
(14,558)
7,226
(5,348)
37,524
(31,826)
235,054
(212,126)
PRIOR YEAR		 Transfers
in the year
2023
£
-
-
1,169
(1,169)
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Closing
balance
2023
£
274,293
21,022
1,663
1,452
298,430
26,881
325,311
942
4,381
1,253
74
40
704
1,073
13,442
1,878
23,787
349,098

12 Funds b.)

Analysis of net assets by fund - Prior year

Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year
In the previous year, the assets and liabilities of the
various funds were as follows:		 General
Designated
funds
funds
£
£
-
274,293
2,048
-
52,544
24,137
(27,711)
-
26,881
298,430
Unrestricted Funds		 Restricted
funds
£
-
-
23,787
-
23,787		 Total
2023
£
274,293
2,048
100,468
(27,711)
349,098

17

AYLSHAM COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Designated Funds

Property Fund

The designated property fund represents the church's property assets.

Gift Days

Each year we ask our Church family to prayerfully consider giving to our annual Gift Day, usually held in October. The Eldership team communicate two or three key areas where funds could be allocated. The Elders, in conjunction with the Trustees, then allocate funds according to needs. In the current year, the gift day raised nearly £23,000. We used some of this gift day money to host Saltmine Theatre company for our Christmas outreach. In addition we gave a gift of £5,000 to the Relational Mission 'Go West' church planting initiative, and just over £14,000 was spent installing a new air source heating system in the main hall, with remaining funds to be used in 2025 to safely remove the old system. In the prior year (2023), £18,000 of gift day funds raised were sent to one of our Relational Mission sister churches in North Walsham, to help them renovate a new building they acquired for their church to meet in (they had previously been using rented premises). In addition, £1,000 was allocated to our Prayer for the Broads initiative, and the remaining amount was allocated to additional urgent building repairs and maintenance. We continue to be so thankful to our church family who give so generously at these gift days, and to God from whom all goodness flows.

The Listening Ear (including Let the Lion Roar Conference)

The Listening Ear (TLE) provides ongoing training, equipping and releasing of prophetic gifting and ministry and over the last three years has done so to over 500 people and numerous churches across the Relational Mission family in the UK and into many other nations and groups too. Aylsham Community Church administer the finances for this initiative, which comprises delegate fee income for the training sessions, and associated expenses. As part of TLE, some one-day conference have been held called 'Let The Lion Roar' and the finances of these events are also held within this fund, again comprising delegate fee income and associated expenses. Whilst there is no restriction on the balance of funds held, it is our desire to plough these back into the training and conferences so that more people can benefit at a cost that isn't onerous.

RMC Events

Aylsham Community Church occasionally help in administering the finances for various events that are held as part of the Relational Mission Community (RMC) that we are part of (our Relational Mission Community encompasses ACC and other Relational Mission churches in our geographical area). Previously, The Listening Ear funds were lumped in with this fund, but these have been transferred to a separate fund in the year as TLE is growing in it's own right. There is no restriction on use for the balance of funds held in the RMC events fund, however it is our desire to reinvest these in future RMC events to keep costs down so that more people can access the events.

Restricted Funds

MakeLunch Fund

The MakeLunch initiative responds to families struggling on tight budgets and aims to fill the holiday hunger gap. During 2022 we held various MakeLunch sessions in school holidays where we offered a free, healthy, hot meal, activities and a place to relax. Towards the end of 2022 it was decided to press pause on this initiative and give space to discuss how we can best reach families in our community. All of the MakeLunch funding has been spent on the initiative; the remaining £1,000 of funds available at the start of 2023 had been generated by individual donations which were designated to similar use and were used to fund activities through Unity Cafe (see below) during 2024.

Hardship Fund

The Hardship Fund responds to members of the community experiencing financial difficulty. No further grants were received/available during 2024. The remaining non-grant funds held at the beginning of 2024, being donations from individuals in the church and wider community, have been distributed to individuals and families within the church and in the wider community where we have identified a financial need. The remaining funds will continue to be distributed in this way as needs are identified.

18

AYLSHAM COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Restricted Funds (Continued)

Community Cupboard - previously Community Fridge

Aylsham Community Cupboard (previously Aylsham Community Fridge) enables local residents and businesses to share surplus food and for anyone to help themselves to quality food that would otherwise be wasted. Community Cupboards are sociable places where any member of the community can exchange surplus food. They aim to reduce food waste and provide a space where locals can share food and household items, skills, recipes and more. They are open to everyone, and work on a spirit of trust. Anyone in the community can donate and anyone can take. During the year, Aylsham Community Cupboard was open 9am10am on Tuesdays and Thursdays at Jubilee Family Centre, Norwich Road, Aylsham, NR11 6JG.

Whilst all of the Community Cupboard items are received and given out for free, some people like to make a donation. Funds received during the year relate to donations made by the public who use the cupboard, and have been used to top up cupboard items where required to ensure those in the community using the cupboard have what they need. Remaining funds will be used to do the same going forward.

Community Hotspot

During 2022 ACC received a £2,000 grant from the Norfolk Community Foundation's 'Surviving Winter Fund' and a further grant of £600 from Broadland District Council, towards our 'Community Hot Spot' initiative, winter to spring 2022/23. We knew that with the cost of living crisis, many people were facing tough decisions. Some people had moved to working from home following the pandemic and were facing a winter with increased energy bills. Others in our community were facing even harder decisions about whether to heat or eat. We wanted to do something to help and so launched our 'Community Hot Spot' which ran each Thursday from 9am to 1pm during November 2022 to April 2023. This was a space for anyone to come and enjoy free refreshments (coffee and cake), have a warm place to work or chat and connect in with others in the community, and stay for a free hot lunch. The grant monies received were used to fund food, drink and utility bills related to running the Community Hot Spot over this period.

We continue to open our building to the community every Thursday morning, when our Unity Cafe is open (see below). During this time the community also have access to other facilities such as Aylsham Community Cupboard, help in obtaining Food Bank vouchers, and access to Citizens Advice. Please see our website (www.aylshamcommunitychurch/community) for further details.

English Lessons

Towards the end of 2022 ACC received a grant of £1,000 from Broadland District Council to be used to facilitate free English Language lessons. These free, face-to-face English Language Lessons ran on Tuesdays and Thursdays at Jubilee Family Centre, and were for people from any nationality who wanted to learn or improve their English. We were blessed to have several families from Ukraine join the Church during 2022 and these lessons have been invaluable in helping them in their daily lives as well as in their jobs and schools. The grant funding has been fully used during 2022-2024 to pay for teaching resources, printing and IT costs associated with the lessons.

Unity Cafe

Unity Café is a place where you can come and have a drink, stop for a minute and take a moment to think. We welcome anyone in the community to come as they are, with friends or on their own. The cafe runs from 9.30am-11.30am on Thursday mornings at Jubilee Family Centre, Norwich Road, Aylsham. We offer free refreshments (coffee and cake) and whilst everything is offered for free, a donation tin is available for those asking to make a contribution. Any funds received have been used to make a contribution towards the energy costs of ACC at Jubilee Family Centre, and to fund special events and activities such as an Easter cafe celebration with easter eggs for children attending with their adults during the school holiday cafe sessions.

Community Garden

£5,000 of funds were awarded by Hubbub Foundation to Aylsham Community Church in 2022, with the actual funds being received in January 2023. During 2023 these funds were used to create a community garden in the church grounds, the purpose of which is to grow food for the Community Fridge and for people to learn about how to grow things. People from the church and the wider community in Aylsham have been involved in planting, watering and donating, and we have had runner beans, strawberries, beetroot, rhubarb, herbs, other vegetables and flowers busy growing in the garden during the year. An additional grant of £1,000 was received in 2024 which will be used to plant more crops for the year ahead and pay towards water usage.

19

AYLSHAM COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Restricted Funds (Continued)

Social Infrastructure

During the prior year (2023) we received a grant of £28,000 from Norfolk County Council's Norfolk Social Infrastructure Fund for the Aylsham Community Church Jubilee Family Centre refurbishment project. The panel felt that our project would have a significant impact in delivering their 'Better Together, for Norfolk' priorities, helping Norfolk communities to deal with the challenges they currently face and making a large impact by offering the right support in the communities we support. Our project to refurbish the Jubilee Family Centre, so we can once again offer a warm, welcoming, and safe space for the community, includes replacing the coffee bar, replacing the flooring in the foyer and corridors, replacing all internal doors, and decorating the main kitchen. The project spanned 2023 into 2024 and all work has now been completed.

Youth Weekend Away

In the prior year we were asked by another Relational Mission church in Dereham if we could facilitate the finances for the annual Youth Weekend Away event at Letton Hall. The funds received related to ticket income and invoices were settled from the restricted funds. Early in 2024, the balance of funds from the event (£1,878) were transferred to Wellspring Family Church, Dereham, who reinvested them into the event in 2024.

Pray for the Broads

ACC is part of Relational Mission and as part of that Community in Norfolk and Suffolk we have a vision to see 20 new church plants/gospel communities established in the next 20 years, and 'Pray for the Broads' is one of the initiatives which has grown from this vision. A core team have been meeting regularly since 2021 to pray for a move of God across the Norfolk Broads region, with a number of prayer evenings taking place in different village halls in 2024.

During 2024 ACC held a gift day, the donations from which are held in a designated fund (see below). As part of the gift day, £1,000 of the funds raised was pledged to the Pray for the Broads initiative, so this amount was transferred into a new restricted code.

Bolivia Fundraiser

A family from one of the Relational Mission churches moved to Bolivia in 2021 and they are building a mission centre to help improve and support the lives of children and poor families in Bolivia. Our ACC kids team got behind this initiative in 2024 and did a 10km walk to raise funds to help the mission centre to be completed. As well as the sponsored walk, the children also held a cake stall at Church and in total, our kids raised a staggering £2,240!

13 Transactions with related parties

During the year the charity:

Except as disclosed in note 5, there have been no other transactions with related parties during the year. No expenses were paid to trustees.

20

AYLSHAM COMMUNITY CHURCH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Income from charitable activities
4
Investments
Total income and endowments
EXPENDITURE ON:
Charitable activities:
5
Total Expenditure
Net income/(expenditure)
Transfers between funds
12
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 General
Designated
2024
2024
£
£
179,134
35,300
3,039
-
985
-
183,158
35,300
162,273
39,192
162,273
39,192
20,885
(3,892)
-
(1,000)
20,885
(4,892)
26,881
298,430
47,765
293,538
Unrestricted funds		 Restricted
2024
£
4,439
-
-
4,439
21,780
21,780
(17,341)
1,000
(16,341)
23,787
7,446		 Total
2024
£
218,873
3,039
985
222,897
223,245
223,245
(348)
(0)
(348)
349,098
348,750		 General
Designated
2023
2023
£
£
150,746
30,979
14,888
-
917
-
166,551
30,979
150,102
30,198
150,102
30,198
16,449
781
-
-
16,449
781
10,432
297,649
26,881
298,430
Unrestricted funds		 Restricted
2023
£
30,298
7,226
-
37,524
31,826
31,826
5,698
-
5,698
18,089
23,787		 Total
2023
£
212,023
22,114
917
235,054
212,126
212,126
22,928
-
22,928
326,170
349,098

21