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← Calvary Chapel Woolacombe Limited

2024-03-31-accounts

Calvary Chapel Woolacombe Annual Report & Accounts Year Ended 31 st March | 2024

Calvary Chapel Woolacombe Limited

Annual Report and Accounts

Year Ended 31[st] Mar 2024

Objectives and Achievements .............................................................................................................. 2 Financial Review .................................................................................................................................... 3 Plans For Future Periods ...................................................................................................................... 4 Structure, Governance and Management ........................................................................................... 4 Reference and Administrative Details ................................................................................................. 5 Statement of Financial Activities ......................................................................................................... 6 Balance Sheet......................................................................................................................................... 7 Summary Income and Expenditure Account ...................................................................................... 8 Notes to the Financial Statements ....................................................................................................... 9 1. Accounting Policies ......................................................................................................................... 9 2. Analysis of Income ........................................................................................................................ 11 3. Donated Goods, Facilities and Services ....................................................................................... 11 4a. Analysis of Expenditure on Raising Funds .................................................................................. 12 4b. Analysis of Expenditure on Charitable Activities ......................................................................... 13 5. Trustee Expenses .......................................................................................................................... 14 6. Independent Examination .............................................................................................................. 14 7. Grant Making Activities .................................................................................................................. 14 8. Staff Costs, Employee Benefits and Trustee Remuneration ......................................................... 15 9. Fixed Assets .................................................................................................................................. 16 10. Debtors ........................................................................................................................................ 17 11. Creditors ...................................................................................................................................... 17 12. Summary of the Assets and Liabilities of each Category of Fund .............................................. 18 13. Movement In Funds ..................................................................................................................... 19 14. Related Party Transactions ......................................................................................................... 20

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Objectives and Achievements

Objects of the Charity

The Charity’s Objects (the Objects) are: a) The advancement of Christianity b) To relieve poverty, sickness and distress in accordance with Christian principles.

Activities of the Charity

Calvary Chapel Woolacoombe’s statement of faith is to make disciples to make disciples. We are very Blessed to have an impact on our local youth. Our youth group on a Friday night has now extended to two youth groups. One being for the younger group for years 1 - 6 held from 18:00 -19:30. The older group from years 7 - 11 and up is held from 20:00 - 22:00. We invite the local community at every occasion to take part in the various outreaches that we hold at the church. The Easter and Christmas crafts events have been very well attended and our Light party as an alternative to trick or treat has also been well received and attended by the local community. We still hold a skateboarding competition every three months or so with various local surf shops and skate businesses offering prize donations. We hold a Bible study at each event, and all are welcome to our Sunday services from 10:30 am. We serve the elderly by singing carols at the local care homes every Christmas and are active in providing as much as we can weekly to the local foodbank. We hold two home groups every week and one weekly service on a Sunday as well as two prayer evenings each month. We also gather to pray every Friday morning at 7am

Achievements and Performance, Year Ended 31[st] Mar 2024

Over the last year our focus has generally been on the local youth ministry. The pastor has stepped back from doing general assemblies at the local schools and from leading Christian union. Instead, he has been employed part time by Roc College as a learning mentor to Special Needs learners aged 16 - 25. This ties in perfectly with the vision of the charity since he has the opportunity to impact these young people’s lives positively in helping them become independent in their daily lives, overcome their insecurities and, more importantly, show them the Love of Christ as he builds relationships with them. The charity has continued to host youth groups weekly which have seen consistent growth. It has been necessary to create a third and fourth group for our Sunday school to accommodate the numbers and various age groups. There are now several volunteers who serve at Sunday School and youth groups. All have undergone safeguarding training and are DBS checked. Church attendance has been steadily increasing especially over the summer months with many returning visitors. Weekly Bible studies continue at three homes, and all are currently in the book of Colossians. A lady’s fellowship has started once every two months where the ladies gather over a meal and a Bible study held at the church. These have been very well attended. We continue to seek to form relationships with the local community. These include being part of the local fitness clubs which has borne many great conversations around faith and church. We have continued to host craft events during Easter, Christmas and Halloween with alternative activities for the latter. The pastor and one elder are on the rota to preach at many of the local Methodist churches on a regular basis. We have had the privilege of witnessing 8 baptisms in the last year, drawing quite a crowd on the beach with all close by hearing the gospel message. Much work has been done on the building this year including new lighting outside and into the main entrance, a major amount of garden

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

improvement and many plans for improving the kitchen area to provide more opportunities for food preparation within the building for the events held. There are also plans to make some changes inside to make room for a youth group area for the older youth to utilise. The pastor has continued teaching through the Bible on a Sunday morning and on various evenings and is currently teaching through Exodus.

Financial Review

Financial Position

The Charity’s primary source of funds is from free-will offerings received from those regularly attending the Sunday services as well as various other supporters to the objectives of the Charity.

The Charity also operates a Car Park at the Methodist church as a means of generating income.

Although the car park spaces are all rented out, it has been decided that the tenants will receive an invoice once a year. This will be sent out mid September each year and due to this decision, we have, as yet, not received this years payment. The weekly offerings seem to have increased quite substantially since there have been more in attendance but time will tell whether or not that will continue.

Reserves Policy

Keeping in line with the Charity’s future plans it has a policy to hold sufficient reserves to be able to respond in a timely manner to any opportunity presented that would allow the Charity to achieve those plans. Current reserves are minimal for meeting such possible opportunities. The Charity has reserves of which its value must be available as a liquid asset at all times. These reserves are equal to 3 months of average total expenditure.

Grant Making Policy

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

Spending and Reimbursement Policy

All money spent from someone’s own personal account with the intention of being reimbursed by the church, must either be by a trustee, or under the direction of/agreed by a trustee. If a trustee is planning to spend over £1,000 for the charity, this must also be approved by at least one other trustee.

Principal Sources of Funding

The charity’s principal source of funds is from voluntary donations received from those regularly attending the Sunday services as well as various other supporters of the objectives of the charity.

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Declaration

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees:

Jason Thorpe (Chair)

Date: 17/10/2024

Plans For Future Periods

The charity intends to work towards improving the building we gather in currently and, should it be Gods Will, to be able to purchase this building as He allows. We are steadily running out of space and we have made this known to our landlords. There are to be some minor renovations within the next few months which include the replacement of three windows upstairs which would solve the leaking ceiling in the kitchen. Once this is done, we will begin the kitchen alterations. We will be starting a new Bible study on a Monday evening for new/young believers to form solid foundations of Faith as they walk with Jesus. There are plans for a men’s retreat in the next few months which will continue once every second month in line with the already existing ladies events. The charity intends to become a CIO as soon as is possible.

Structure, Governance and Management

The charity has three trustees which meet once a year and for special circumstances as they arise. The trustees make decisions based on their knowledge and experience through prayer since we believe God is Sovereign and reigns over us, guiding us through the Power of His Spirit. The trustees will make these decisions in accordance with the law and as laid out by the governing bodies of our country’s charities. The trustees terms are for a period of two years except for the pastor who remains a trustee until such time as he is no longer in his position as pastor. The other trustees will be given an option to vote each other in or out at the end of that two-year period and can be voted in every two years for however long as is necessary. The church has four elders. The elders are the Spiritual oversight of the church and meet once every month and for special circumstances as they arise. The elders are called into their position by God and are responsible as oversight as stated in His Word. The Pastor/elder is called by The Lord into his position as “Under shepherd” of Gods’ flock and is responsible for the shepherding and leading of Gods’ people towards Holiness by pointing them to the perfect example of Jesus Christ.

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Reference and Administrative Details

Trustees: Jason Thorpe (Chair) Robert Dingman Andrew Ley Pastors: Jason Thorpe Governing Document: Memorandum and Articles Incorporated 01/10/2004 Registered Charity 1106397 Number: Company Number: 05247749 Charity Principal Address: Methodist Church Building 1 Beach Road Woolacombe Devon EX34 7BP Accounts Prepared By: Bliss Accounts

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Statement of Financial Activities

For the Year Ended 31[st] Mar 2024



Note
Income
Donations and Legacies
2
Charitable Activities
Other Trading Activities
Investments
2
Other Income
2
Total Income

Expenditure
Raising Funds
Charitable Activities
4-9
Total Expenditure

Net Income (Expenditure)
Transfers between Funds
Net Movement in Funds

Reconciliation of Funds
12-13
Total Funds b/fwd
Total Funds c/fwd		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2024
2024
2024
2023
29,872
-
29,872
25,723
20
-
20
-
7,015
-
7,015
7,007
-
-
-
-
335
-
335
-
37,242
-
37,242
32,730
(3,900)
-
(6,900)
(1,500)
(37,084)
-
(34,084)
(37,439)
(40,984)
-
(40,984)
(38,939)
(3,742)
-
(3,742)
(6,209)
-
-
-
-
(3,742)
-
(3,742)
(6,209)
14,094
-
14,094
20,303
10,352
-
10,352
14,094

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Balance Sheet

At 31[st] Mar 2024

Note 2024 2023
Fixed Assets
Tangible Assets 9 4,651 7,668
Current Assets
Debtors 10 6,289 3,059
Cash in Bank and in Hand 3,278 4,020
Total Current Assets 9,567 7,079
Liabilities
Creditors: Amount falling 11
due within one year (3,866) (653)
Net Current Assets 5,701 6,426
Net Assets 10,352 14,094
The Funds of the Charity 12-13
Unrestricted Funds 10,352 14,094
Restricted Funds - -
Total Funds **10,352 ** **14,094 **

For the year ending 31[st] March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These Financial Statements were approved by the board of trustees and signed on their behalf on17/10/2024.

Jason Thorpe (Chair)

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Summary Income and Expenditure Account

For the Year Ended 31[st] Mar 2024

Income
Gains/(losses) on Investments
Interest and Investment Income
Gross Income in the Reporting Period
Expenditure
Interest Payable
Depreciation and charges for impairment of Fixed Assets
Total Expenditure in Reporting Period
Net Income (Expenditure) before tax
Tax Payable
Net Income (Expenditure) for the financial year		 2024
37,242
-
-
37,242
(37,967)
-
(3,017)
(40,984)
(3,742)
-
(3,742)		 2023
32,730
-
-
32,730
(35,872)
-
(3,067)
(38,939)
(6,209)
-
(6,209)

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Notes to the Financial Statements

For the Year Ended 31[st] Mar 2024

1. Accounting Policies

General Information

Calvary Chapel Woolacombe is a Limited Company registered in England and Wales. The registered charity number, company number and address of the charity is given in the charity Reference and Administrative Details.

Statement of Compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and The Charities Act 2011.

Calvary Chapel Woolacombe Limited is a Public Benefit Entity as defined by FRS 102.

Going Concern

The charity has a number of regular donors, giving the trustees reasonable confidence that sufficient funding will be secured beyond the current year. The trustees have assessed the level of funds held, in addition to the cash flow needs of the charity, concluding with confidence that it will be able to continue in its operation.

Fund Accounting Policies

The General Funds are not subject to any restrictions regarding their particular use and are available for applicable general purposes of the charity.

Incoming Resources

All incoming resources are included in the Statement of Financial Activities (SoFA) when; the charity is legally entitled to the resources; the trustees are virtually certain they will receive the resources; and the monetary value can be measured with sufficient reliability.

Expenditure and Liabilities

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. It is probable that the paying out of resources will be required in settlement and the amount of the obligation can be measured reliability. The charity makes grants to individuals and other institutions to further its charitable objectives.

Governance costs of the charity are accurately recorded. These costs include those associated with preparation and examination of accounts, trustee meetings, trustee legal advice and expenditure incurred on the strategic management of the charity.

Fixed Assets

Tangible fixed assets which cost £500 or more and used for more than one year are capitalised.

They are valued at cost price or a reasonable value on receipt. Depreciation is calculated on tangible fixed assets using the Straight-Line Method: Fixtures, fittings and equipment: at 25% of the cost per year

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered.

Judgements in Applying Accounting Policies

In the application of the church's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates but are unlikely to be material.

Cash at Bank and In Hand

Cash at bank and in hand includes cash and short-term highly liquid investments with short maturity of three months or less from the date of acquisition or opening of the deposit or similar amount.

Financial Instruments

The church only has financial assets and financial liabilities of a kind that qualify as basic financial Instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Notes to the Financial Statements - Continued

2. Analysis of Income

Donations and Legacies
Freewill Offerings
Tax Recoverable - Gift Aid


Charitable Activities
Youth Group Tuck Shop

Other Trading Activities
Methodist Church Car Park

Other Income
PAYE re-evaluation
Gift Aid re-evaluation
HMRC Gift Aid Interest


Total		 2024
Unrestricted
Restricted
Total
Funds
Funds
Funds
26,929
- 26,929
2,943
-
2,943
29,872
- 29,872
20
-
20
7,015
-
7,015
234
-
234
101
-
101
-
-
-
335
-
335
37,242
- 37,242		 2023
Unrestricted
Restricted
Total
Funds
Funds
Funds
22,742
- 22,742
2,981
-
2,981
25,723
- 25,723
161
-
161
6,846
-
6,846
-
-
-
-
-
-
6
-
6
6
-
6
32,730
- 32,730

3. Donated Goods, Facilities and Services

Donated Goods
Donated Facilities
Number of Unpaid General Volunteers
Church Services - Hospitality and Operations
Church Services - Discipleship and Outreach
Church Services - Sunday School Teachers		 2024
£
-
-
-
6
7
2
15		 2023
£
-
-
-
6
7
2
15

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Notes to the Financial Statements - Continued

4a. Analysis of Expenditure on Raising Funds

Note
Expenditure on Raising Funds
Methodist Church Car Park Fees		 2024
Activities
Grant
Undertaken
Funding of
Support
Directly
Activities
Costs
Total
£
£
£
£
6,900
-
- 6,900		 2023
Activities
Grant
Undertaken
Funding of
Support
Directly
Activities
Costs
Total
£
£
£
£
1,500
-
- 1,500

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

4b. Analysis of Expenditure on Charitable Activities

Note
Mission and Ministry
Discipleship and Outreach
Hospitality and Supplies
IT - Media - Music
Honorarium
Grants Payable - Organisations
7
Grants Payable - Individuals
Property, Management and Administration
Building - Rent and Utilities
Building - Repairs, Upkeep, Minor Furnishings
Fixed Asset Depreciation
Insurance
Other Administration Expenditure
Total Wages
Employer's National Insurance
9
Accountancy
Independent Examination		 2024
Activities
Grant
Undertaken
Funding of
Support
Directly
Activities
Costs
Total
£
£
£
£
1,587
670
2,257
707
707
298
298
300
300
1,225
1,225
600
600
2,892
1,825
670
5,387
2,450
2,450
3,373
3,373
3,017
3,017
20
20
†
21
21
18,000
18,000
1,228
1,228
438
438
150
150
28,109
-
588
28,697
31,001
1,825
1,258
34,084		 2023
Activities
Grant
Undertaken
Funding of
Support
Directly
Activities
Costs
Total
£
£
£
£
1,985
-
54
2,039
488
-
-
488
545
-
-
545
150
-
-
150
-
1,200
-
1,200
-
1,256
-
1,256
3,168
2,456
54
5,678
2,771
-
-
2,771
5,335
-
-
5,335
3,066
-
-
3,066
549
-
-
549
-
-
123
123
18,000
-
- 18,000
1,293
-
478
1,771
-
-
145
145
-
-
-
31,014
-
746
31,760
34,182
2,456
800
37,438

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Notes to the Financial Statements - Continued

5. Trustee Expenses

No trustee was paid for their service as a trustee. The nature of expenses incurred were for: ministry, administrative and subsistence causes, exclusively and necessary for fulfilling the charity objects.

0 Trustees were paid expenses in the financial year ended 31st Mar 2024 0 Trustees were paid expenses in the financial year ended 31st Mar 2023

6. Independent Examination

Independent Examiner Fees
. Grant Making Activities
Grants Made to Institutions
Challenge Ministries
Life Centre Salford
Penguin Sports Foundation
Grants Made to Individuals
Ministry Support For Theological Studies
Ministry Support for outreach at Creation Fest
Benevolence and hardship
Total		 2024
£
150
2024
£
600
600
25
1,225
600
-
-
600
1,825		 2023
£
145
2023
£
600
600
-
1,200
450
276
530
726
1,926

7. Grant Making Activities

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Notes to the Financial Statements - Continued

8. Staff Costs, Employee Benefits and Trustee Remuneration

Average number of staff employed during the reporting period
Staff Costs and Employee Benefits
Ministerial Staff Stipend Salary
Employer's Social Security Costs
Employer's Contribution to Pension Schemes
Other Employee Benefits		 2024
2
£
18,000
1,228
-
-
19,228		 2023
2
£
18,000
1,293
-
-
19,293

No employees received employee benefits of more than £60,000

Trustee Remuneration

By provision of the charity's Governing Document, in his capacity as pastor, J. Thorpe was remunerated £18,000 with nil personal expenses (£18,000 and nil personal expenses in 2023). This salary payment was in relation to their ministerial role, and not their trustee role. There were no pension contributions made.

These salary payments are in relation to his ministerial role, and not his trustee role.

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Notes to the Financial Statements - Continued

9. Fixed Assets

Cost or Valuation
At 1st Apr 2023
Additions
Disposals
Revaluations
Transfers
At 31st Mar 2024

Depreciation and Impairments
At 1st Apr 2023
Disposals
Depreciation
Impairment
Transfers
At 31st Mar 2024

Net Book Value at 1st Jan 2023
Net Book Value at 31st Dec 2023		 Building
Improvements
Ministry Equipment
£
£
11,730
2,304
-
-
-
-
-
-
-
-
11,730
2,304
(4,147)
(2,220)
-
-
(2,932)
(84)
-
-
-
-
(7,079)
(2,304)
7,583
84
4,651
-

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Notes to the Financial Statements - Continued

10. Debtors

Prepayments and Accrued Income
Insurance
Discipleship and Outreach
Other Debtors
Car Park Incoming owing
HMRC Gift Aid

Total
11. Creditors
Amount falling due within one year
Accruals and Deferred Income
Accrued Utilities
Other Creditors
Methodist Church Car Park
Accountancy Fees
Independent Examination
Taxation and Social Security
Total		 2024
£
268
78
346
3,000
2,943
5,943
6,289
2024
£
251
3,300
165
150
-
3,615
3,866		 2023
£
-
78
78
-
2,981
2,981
3,059
2023
£
153
-
120
145
235
500
653

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Notes to the Financial Statements - Continued

12. Summary of the Assets and Liabilities of each Category of Fund

Tangible Fixed Assets
Intangible Assets
Current Assets
Debtors
Creditors: Amounts falling due within one year
Creditors: Amount falling due after more than one year		 2024
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
4,652
-
4,652
-
-
-
3,278
-
3,278
6,288
-
6,288
(3,866)
-
(3,866)
-
-
-
10,352
-
10,352		 2023
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
7,668
-
7,668
-
-
-
3,059
-
3,059
4,020
-
4,020
(653)
-
(653)
-
-
-
14,094
-
14,094

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Notes to the Financial Statements - Continued

13. Movement In Funds

Unrestricted Funds
General Fund
Total Funds		 Fund Balances
Net
Fund Balances
Brought Forward
Income
Expenditure
Transfers
Carried Forward
£
£
£
£
£
14,094
37,242
(40,984)
-
10,352
14,094
37,242
(40,984)
-
10,352

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CALVARY CHAPEL WOOLACOMBE Annual Report – Year Ended 31[st] Mar 2024

Notes to the Financial Statements - Continued

14. Related Party Transactions

Expenditure

All expenditure transactions involving related parties are detailed in note 5, 'Trustee Expenses', and note 8, 'Staff Costs, Employee Benefits, and Trustees' Remuneration'.

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Independent examiner's report to the trustees of Calvary Chapel Woolacombe Limited

I report to the charity trustees on my examination of the accounts of Calvary Chapel Woolacombe Limited for the year ended 31[st] March 2024.

Responsibilities and basis of report

As the charity’s trustees of the Company (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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. Accounting records were not kept in respect of the Company 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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Signed:

Michael King MAAT Member of the Association of Accounting Technicians 53 Fountain Fields High Bickington Devon EX37 9AP

Date: 10[th] January 2025