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2024-12-31-accounts

REGISTERED CHARITY NUMBER: 1108473

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

GRACE COMMUNITY CHURCH (STEVENAGE)

GRACE COMMUNITY CHURCH (STEVENAGE)

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9 to 15

GRACE COMMUNITY CHURCH (STEVENAGE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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) (effective 1 January 2019).

Background

Grace Community Church was formed from a merger between City Church, Stevenage and Hydean Way Baptist Church in October 2004. The trust was formed in March 2005.

In March 2009 the church, via the trust, obtained a mortgage to purchase a building with grounds in Hydean Way, Stevenage at which point the Trust became responsible for its ongoing maintenance and development.

Grace Community Church is a member of the Catalyst family of churches (which is a part of Newfrontiers), a member of the Evangelical Alliance, and a member of Churches Together in Stevenage (CTiS)

OBJECTIVES AND ACTIVITIES

Objectives and aims

The promotion of the Christian Faith by establishing, maintaining and supporting Christian Fellowships, Missionaries and other Christian workers.

Page 1

GRACE COMMUNITY CHURCH (STEVENAGE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

ACHIEVEMENTS AND PERFORMANCE

Review of Activities & Achievements 2024

When planning activities the elders and trustees give due regard to the Charity Commission's guidance on public benefit and, in particular, the specific guidance to charities for the advancement of religion. We aim to enable ordinary people to live out their faith as part of the community of Stevenage and the neighbouring area. We also engage in specific activities through which to show the love of God to others in the local community and beyond.

Again, the Church grew this year. Attendance at Sunday morning meetings has reached a level that is putting pressure on available seating capacity and on-site car parking. We continued to attract refugees being housed in local hotels. Some moved on from Stevenage to other places while new ones joined. Several were granted leave to remain and have stayed in the church.

The regular activities of the church included:

We also joined in activities with other local churches which included joint events for encouraging and equipping church members and the Good Friday Walk of Witness.

In addition, the church conducted various social events, outreach activities and social action projects which included:

Page 2

GRACE COMMUNITY CHURCH (STEVENAGE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

Throughout the year the church supported a local foodbank by collecting donations and by church members helping to serve. We also continued to be involved in supporting overseas mission and social care activities with Newfrontiers and others, including:

The Church building was used through the course of the year by the following groups and organisations:

The Trustees continued to maintain the fabric of the building and the equipment used by the church.

FINANCIAL REVIEW

Finance Review 2024

These are the nineteenth set of accounts for a full calendar year.

Income was up over 17% on the previous year. Most of this increase came from increased voluntary donations from church members and reflects the growth in the size of the church. Giving by Church Members represents approximately 80% of the total with tax reclaim through Gift Aid making up most of the rest.

The Trust continued to expend resources in five main areas:

  1. Property running costs.

  2. Management and administration. This included the salary of two full time elder/pastors for the whole year and the ongoing payment of a small pension to a retired pastor.

  3. Funding of Church ministries and activities.

  4. Mission giving to overseas and external organisations. (All giving received for specified missionary work is held in restricted funds).

  5. Improvement Projects - These are specific items or improvements funded from savings or specific gifts. This year proper bays were marked out in the car park to improve parking, add disabled spaces and maximise the number of cars that can be accommodated.

Expenditure was approximately 4% up on budget but because of the increased income the year finished with a modest surplus instead of the budgeted small deficit.

When considering the overall financial position at the end of 2024 and the setting of budgets for 2025, the Trustees noted the following:

Reserves policy

The Trustees keep a minimum of £20,000 as a contingency float for emergencies and to secure a reserve to pay all salaries for six months in the event that donations cease. At the end of 2023 the Trustees agreed to increase the second full time Elder`s reserve to £50,000. This, along with the £20,000 contingency, is invested in a saving account with Kingdom Bank.

Page 3

GRACE COMMUNITY CHURCH (STEVENAGE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

FINANCIAL REVIEW

Risk Review

The Trustees are conscious that the work can only continue with the financial support of the members and congregation giving by collection and donation. Without this support the work would be unable to continue.

FUTURE DEVELOPMENTS

In 2025 it is planned to:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The trust is a charity registered on 7th March 2005. (Charity No. 1108473). Its governing document is the Declaration of Trust, dated 10th February 2005.

Charitable objectives

As a Christian congregation, Grace Community Church has the purpose of promoting the Christian religion.

Recruitment and appointment of new trustees

There were no resignations during the course of the year and no new appointments. Therefore, the composition of the Trustees remained unchanged.

Organisational structure

The spiritual government and leadership of the church fellowship is carried out by the church's team of elders. The trustees are responsible for the proper management and administration of the trust's funds, assets and activities in accordance with the provision of the trust deed and in furtherance of the trust's objectives. Three elders have served as trustees in 2024.

The trust deed requires the trustees to meet at least twice every calendar year. In 2024 the trustees held a formal in-person meeting on four occasions. Jon Woodrow continued as Chairman of the Trustees throughout the year.

Throughout the year the Trust employed two full time elder/pastors.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1108473

Principal address

Hydean Way Stevenage Hertfordshire SG2 9XJ

Page 4

GRACE COMMUNITY CHURCH (STEVENAGE)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees

P Watkins J Scott J C G Woodrow J V Sugden D Horne Mrs J Kuffour Mrs T Dance Mrs L Scott

Independent Examiner

Neil Harding FCA Bradshaw Johnson Chartered Accountants Croft Chambers 11 Bancroft Hitchin Hertfordshire SG5 1JQ

Approved by order of the board of trustees on 3 October 2025 and signed on its behalf by:

J C G Woodrow - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GRACE COMMUNITY CHURCH (STEVENAGE)

Independent examiner's report to the trustees of Grace Community Church (Stevenage)

I report to the charity trustees on my examination of the accounts of Grace Community Church (Stevenage) (the Trust) for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the 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 Trust as required by Section 130 of the Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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

Neil Harding FCA

Bradshaw Johnson Chartered Accountants Croft Chambers 11 Bancroft Hitchin Hertfordshire SG5 1JQ

4 October 2025

Page 6

GRACE COMMUNITY CHURCH (STEVENAGE)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
173,643
Other trading activities
3
11,390
Total
185,033
EXPENDITURE ON
Raising funds
-
Charitable activities
Grace Community Church
186,773
Total
186,773
NET INCOME/(EXPENDITURE)
(1,740)
RECONCILIATION OF FUNDS
Total funds brought forward
106,330
TOTAL FUNDS CARRIED FORWARD
104,590
Restricted
funds
£
42,025
-
42,025
-
28,672
28,672
13,353
432,225
445,578
31.12.24
31.12.23
Total
Total
funds
funds
£
£
215,668
168,280
11,390
7,315
227,058
175,595
-
3,324
215,445
161,847
215,445
165,171
11,613
10,424
538,555
528,131
550,168
538,555
31.12.24
31.12.23
Total
Total
funds
funds
£
£
215,668
168,280
11,390
7,315
227,058
175,595
-
3,324
215,445
161,847
215,445
165,171
11,613
10,424
538,555
528,131
550,168
538,555
175,595
3,324
161,847
165,171
10,424
528,131
538,555

The notes form part of these financial statements

Page 7

GRACE COMMUNITY CHURCH (STEVENAGE)

STATEMENT OF FINANCIAL POSITION 31 DECEMBER 2024

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
7
-
CURRENT ASSETS
Debtors
8
4,075
Cash at bank and in hand
119,525
123,600
CREDITORS
Amounts falling due within one year
9
(19,010)
NET CURRENT ASSETS
104,590
TOTAL ASSETS LESS CURRENT
LIABILITIES
104,590
NET ASSETS
104,590
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
426,354
-
24,337
24,337
(5,113)
19,224
445,578
445,578
31.12.24
Total
funds
£
426,354
4,075
143,862
147,937
(24,123)
123,814
550,168
550,168
104,590
445,578
550,168
31.12.23
Total
funds
£
429,378
3,200
125,147
128,347
(19,170)
109,177
538,555
538,555
106,330
432,225
538,555

The financial statements were approved by the Board of Trustees and authorised for issue on 3 October 2025 and were signed on its behalf by:

L Scott - Trustee

J C G Woodrow - Trustee

The notes form part of these financial statements

Page 8

GRACE COMMUNITY CHURCH (STEVENAGE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Grace Community Church (Stevenage) meets the definition of a public entity under FRS 102.

The accounts are prepared in pounds sterling.

Income

All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes attributable VAT which cannot be recovered, and is reported as part of the expenditure to which it relates:

Tangible fixed assets

Depreciation is calculated to write off the cost of each fixed asset over its expected useful life. The annual rates used, which are consistent with last year are:-

Building - over 50 years Land - not depreciated

Minor fixed asset additions are not capitalised, instead they are expensed via the Statement of Financial Activities.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees in the furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through terms of an appeal.

continued...

Page 9

GRACE COMMUNITY CHURCH (STEVENAGE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

The charity has a NEST pension scheme, although to date no employees have been enrolled in it. Those employees who are eligible to make contributions already have their own schemes and the charity pay their contributions into these - the contributions paid by the charity and the employee are sufficient to cover the contributions required under auto-enrolement.

Contributions payable by the charity' are charged to the Statement of Financial Activities in the period to which they relate.

Short term debtors and creditors

The charitable company 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.

Cash at bank and in hand

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

2. DONATIONS AND LEGACIES

Gift aided and other donations
Gift aid receivable
OTHER TRADING ACTIVITIES
Premises usage donations
Other income
31.12.24
£
189,890
25,778
215,668
31.12.24
£
2,390
9,000
11,390
31.12.23
£
141,635
26,645
31.12.23
£
141,635
26,645
168,280
31.12.23
£
3,175
4,140
7,315
7,315

3. OTHER TRADING ACTIVITIES

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Mr J C G Woodrow is the Chair of Trustees. He is also the Senior Church Leader and is paid a salary for this role.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

During the year most of the Trustees will at some point submit an expense claim for repayment for items purchased on behalf of the church.

continued...

Page 10

GRACE COMMUNITY CHURCH (STEVENAGE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

6.

31.12.24 31.12.23
Support staff 3 5
No employees received emoluments in excess of £60,000.
2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 147,532 20,748 168,280
Other trading activities 7,315 - 7,315
Total 154,847 20,748 175,595
EXPENDITURE ON
Raising funds - 3,324 3,324
Charitable activities
Grace Community Church 137,444 24,403 161,847
Total 137,444 27,727 165,171
NET INCOME/(EXPENDITURE) 17,403 (6,979) 10,424
Transfers between funds (644) 644 -
Net movement in funds 16,759 (6,335) 10,424
RECONCILIATION OF FUNDS
Total funds brought forward 89,571 438,560 528,131
TOTAL FUNDS CARRIED FORWARD 106,330 432,225 538,555

continued...

Page 11

GRACE COMMUNITY CHURCH (STEVENAGE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

7. TANGIBLE FIXED ASSETS

COST
At 1 January 2024 and 31 December 2024
DEPRECIATION
At 1 January 2024
Charge for year
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
Freehold
property
£
453,570
24,192
3,024
27,216
426,354
429,378

Included in cost or valuation of land and buildings is freehold land of £302,380 (2023 - £302,380) which is not depreciated.

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Prepayments and accrued income
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
10.
MOVEMENT IN FUNDS
At 1.1.24
£
Unrestricted funds
General fund
36,330
Contingency Fund
20,000
Second Full Time Elder Fund
50,000
106,330
Restricted funds
Mission Funds
-
Acts 2 v45
1,172
Miscellaneous
1,003
Property Fund
429,378
Youth Fund
672
Clothes Bank Fund
-
432,225
TOTAL FUNDS
538,555
31.12.24
£
4,075
31.12.24
£
24,123
Net
movement
in funds
£
(1,740)
-
-
(1,740)
3,189
12,064
(683)
(3,024)
250
1,557
13,353
11,613
31.12.23
£
3,200
31.12.23
£
19,170
At
31.12.24
£
34,590
20,000
50,000
104,590
3,189
13,236
320
426,354
922
1,557
445,578
550,168

continued...

Page 12

GRACE COMMUNITY CHURCH (STEVENAGE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Mission Funds
Acts 2 v45
Miscellaneous
Property Fund
Youth Fund
Clothes Bank Fund
TOTAL FUNDS
Incoming
resources
£
185,033
15,647
22,459
200
-
530
3,189
42,025
227,058
Resources
Movement
expended
in funds
£
£
(186,773)
(1,740)
(12,458)
3,189
(10,395)
12,064
(883)
(683)
(3,024)
(3,024)
(280)
250
(1,632)
1,557
(28,672)
13,353
(215,445)
11,613
Resources
Movement
expended
in funds
£
£
(186,773)
(1,740)
(12,458)
3,189
(10,395)
12,064
(883)
(683)
(3,024)
(3,024)
(280)
250
(1,632)
1,557
(28,672)
13,353
(215,445)
11,613
13,353
11,613

Comparatives for movement in funds

Unrestricted funds
General fund
Contingency Fund
Second Full Time Elder Fund
Restricted funds
Acts 2 v45
Miscellaneous
Property Fund
Youth Fund
Clothes Bank Fund
TOTAL FUNDS
At 1.1.23
£
39,571
20,000
30,000
89,571
2,859
2,477
432,402
822
-
438,560
528,131
Net
movement
in funds
£
17,403
-
-
17,403
(1,687)
(1,283)
(3,024)
(150)
(835)
(6,979)
10,424
Transfers
between
funds
£
(20,644)
-
20,000
(644)
-
(191)
-
-
835
644
-
At
31.12.23
£
36,330
20,000
50,000
106,330
1,172
1,003
429,378
672
-
432,225
538,555

continued...

Page 13

GRACE COMMUNITY CHURCH (STEVENAGE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Mission Funds
Acts 2 v45
Miscellaneous
Property Fund
Youth Fund
Clothes Bank Fund
TOTAL FUNDS
Incoming
resources
£
154,847
18,436
1,363
-
-
150
799
20,748
175,595
Resources
Movement
expended
in funds
£
£
(137,444)
17,403
(18,436)
-
(3,050)
(1,687)
(1,283)
(1,283)
(3,024)
(3,024)
(300)
(150)
(1,634)
(835)
(27,727)
(6,979)
(165,171)
10,424

General funds

The general funds are the unrestricted funds available for the use of the Church.

The contingency fund is a designated fund for emergencies and a reserve to allow salaries to be paid should donations cease.

The second full time elder fund is a designated fund for possible use towards paying a second full time Elder's salary.

Restricted funds

Each week we collect money for specific missionary and aid organisation which we support as a Church. These vary each week and rotate on a published calendar. This money is then topped up from funds and sent to the organisation. We show this in the accounts as 'Restricted Missionary Giving' to show that we are holding that money and sending it straight out again. There is one restricted fund that is different, it is called the ACTS 2v45 Fund, it represents the balance of a special monthly offering designed to provide funds to be used at the discretion of the Elders. Tax is not reclaimed on any money given to this fund as it is used primarily to meet the needs of individual members of the church.

Purpose of each restricted fund

Mission Funds

Comprised within this heading are Catalyst, H.I.M offerings, Light for Life, Tearfund, and Zimbabwe. The purposes of these are:

continued...

Page 14

GRACE COMMUNITY CHURCH (STEVENAGE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

10. MOVEMENT IN FUNDS - continued

For members of the church who have financial needs - used at Elders' discretion. No gift aid is claimed back on any donations to this fund.

Property Fund

A restricted fund set up for the land and buildings and donations received towards the cost of the Hydean Way Worship Centre and other property related costs.

Youth Fund

The church received a legacy from an ex church member. This bequest was specifically given to fund Youth activity.

Special Projects

A fund set up to receive donations specifically given for special projects within Grace Community Church - this fund was all spent during 2022 on a major building refurbishment project.

Miscellaneous fund

A restricted fund that comprises Journey Place, Clothes Bank and other miscellaneous specific receipts. The purposes of these are:

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024 other than the salary paid to Mr J C G Woodrow as the Senior Church Leader. He is also, on a voluntary basis, the Chair of the Trustees. His salary is agreed by the Board of Trustees.

Page 15