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2024-03-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Suncoast Church

(A company limited by guarantee) Charity registration number: 1108845 Company registration number: 05331510

Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham, Chichester West Sussex PO18 8NF

SUNCOAST CHURCH

CONTENTS

Reference and Administrative Details 1
Trustees' Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 18

SUNCOAST CHURCH

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees Robert Milburn Smillie Peter Sinclair Dobson Jonathon Robinson Michael Howell (appointed 25 June 2023) Melanie Whittle (appointed 25 June 2023) Charity Registration 1108845 Number Company Registration 05331510 Number The charity is incorporated in England. Registered Office 3 Courtlands Road Eastbourne East Sussex BN22 8TR Independent Examiner G W Schulz FCMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham, Chichester West Sussex PO18 8NF Bankers HSBC 94 Terminus Road Eastbourne East Sussex BN21 3ND

Page 1

SUNCOAST CHURCH

TRUSTEES' REPORT

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2024.

Objectives and activities

Objects and aims

The company's objectives and principal activities are:

These objectives are progressed through the various activities and departments in the life of the church, continuing to work increasingly within the community in which it is based.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Structure, governance and management

Nature of governing document

The company is constituted under a Memorandum of Association dated 13/01/2005 and is a registered charity number 1108845.

Recruitment and appointment of trustees

The management of the company is the responsibility of the trustees who are elected and co-opted under the terms of the Articles of Association.

The directors look for persons of proven integrity who share the vision and objectives of the charity and who have the relevant wisdom and experience to contribute to the running of the company. Under the requirements of the Memorandum and Articles of Association the Senior Pastor remains chairman of the company. The remaining board members retire by rotation.

Induction and training of trustees

Each new director is provided with the relevant Charity Commission publications, a copy of the Memorandum and Articles of Association and at a meeting with the Chairman fully briefed on the operation of the company and the responsibility of the directors.

Page 2

SUNCOAST CHURCH

TRUSTEES' REPORT

Organisational structure

The charity, based in Eastbourne, is governed by a board of directors who are responsible for all financial decisions and management. The members of the board of directors work in close consultation with members of the Senior Leadership Team who are responsible for the formulating and implementing of strategy and planning as well as the oversight of various departments.

Risk management

The directors are confident that risks are kept to a minimum through strict financial control with regular reviews. The directors consider that the main risk to the company would be a reduction in the size of the church membership or its ability and desire to give. This risk is managed through regular reporting of giving trends and active development of the growing vision. Church membership has increased and the directors are confident that it will continue increasing at this time.

Review of charitable activities undertaken

Advancement of the Christian faith:

The Church conducted a 12-week Alpha Course in the first quarter of the year. Fifteen guests attended this course.

The Church joined with several other Churches in Eastbourne for a joint outdoor public service at the Bandstand. This event was well attended with over 1,000 people in attendance.

Sunday messages were live streamed to an online audience via Facebook and later uploaded to the Church’s YouTube channel. Each Sunday translated notes of the sermon were provided in several languages for those in attendance whose first language is other than English.

Midweek in-person ‘Connect Groups’, set up to provide pastoral care, as well as equipping and encouraging Christians to promote the Christian faith continued to operate throughout the year.

Easter and Christmas services, including a carol service, were well attended by both members and non-members of the church.

Beyond the U.K., the charity continued to provide regular financial support for a full-time missionary couple based in Southern Mexico and a donation was made to another church member who engaged in a short-term mission to Uganda.

Advancement of education:

The charity’s Bible School continued its three-year course in systematic theology and other subjects. Approximately 25 students attended the lectures throughout the course of the year.

New Christians courses had a good level of engagement throughout the year.

The Charity hosted a presentation by local charity The Spinnaker Trust who conduct assemblies in many primary schools within the region.

Page 3

SUNCOAST CHURCH

TRUSTEES' REPORT

Relief of persons in need:

International - Ukraine and Bangladesh

The charity continued to provide funds for several Ukrainian churches to continue to operate their respective humanitarian aid programs amongst the thousands of homeless refugees in the country and organized and funded two four-day pastor’s retreats in Czech Republic in May and Poland in October 2022 for Ukrainian pastors and their wives.

As in previous years, the charity provided funds for the 70 boys and girls of ‘Hope House’ in Bangladesh to have a Christmas dinner. ‘Hope House’ is a children’s home for orphaned and abandoned children.

Local

The men’s support group ‘Bros’ continued to offer its program for men needing support and advice to help make positive life changes. The Charity continued to partner with the local branch of the Foodbank, providing a food drop-off point within the building, and with local charity The Sanctuary Café assisting local asylum seekers in Eastbourne, providing them with advice and basic needs such as clothing. A donation was made to local support group for men ‘A Band of Brothers’.

Financial review

Income for the year amounted to £196,324 (2023 - £199,900) and expenditure £179,666 (2023 - £164,582). The surplus was added to funds brought forward, with balances at the year end being £208,782 for unrestricted and £693 for restricted funds.

Policy on reserves

The trustees have concluded that a reserves level equating to 5 months average operating costs would be appropriate. The policy will be reviewed annually. At the current rate of expenditure, the trustees aim to hold reserves of £70,000. At the balance sheet date, reserves amounted to £70,000 which is at the desired level.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

Page 4

SUNCOAST CHURCH TRUSTEES' REPORT

Statement of Responsibilities

The trustees (who are also the directors of Suncoast 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 financial statements unless they are satisfied that they give a true and fair 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 financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible 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 companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the trustees of the charity on 22 November 2024 and signed on its behalf by:

......................................... Robert Milburn Smillie Trustee

Page 5

SUNCOAST CHURCH

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUNCOAST CHURCH

I report to the charity trustees on my examination of the accounts of Suncoast Church for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity’s trustees of Suncoast 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 Suncoast Church 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 Suncoast 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.

...................................... G W Schulz FCMA

Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham, Chichester West Sussex PO18 8NF

22 November 2024

Page 6

SUNCOAST CHURCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Note
Unrestricted
£
Income and Endowments from:
Donations and legacies
3
184,139
Charitable activities
4
1,387
Investment income
5
2,242
Other income
6
7,580
Total income
195,348
Expenditure on:
Charitable activities
7
169,194
Total expenditure
169,194
Net
income/(expenditure)
26,154
Net movement in funds
26,154
Reconciliation of funds
Total funds brought
forward
182,628
Total funds carried
forward
14
208,782
Restricted
£
976
-
-
-
976
10,472
10,472
(9,496)
(9,496)
10,189
693
Total
2024
£
185,115
1,387
2,242
7,580
196,324
179,666
179,666
16,658
16,658
192,817
209,475
Total
2023
£
189,941
2,166
510
7,283
199,900
164,582
164,582
35,318
35,318
157,499
192,817

The notes on pages 9 to 18 form an integral part of these financial statements. Page 7

SUNCOAST CHURCH

(REGISTRATION NUMBER: 05331510) BALANCE SHEET AS AT 31 MARCH 2024

Note
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: Amounts falling due within one year
13
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
14
2024
£
5,160
10,201
205,783
215,984
(11,669)
204,315
209,475
693
208,782
209,475
2023
£
4,593
17,835
172,686
190,521
(2,297)
188,224
192,817
10,189
182,628
192,817

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

Directors' responsibilities:

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The financial statements on pages 7 to 18 were approved by the trustees, and authorised for issue on 22 November 2024 and signed on their behalf by:

......................................... Robert Milburn Smillie Trustee

The notes on pages 9 to 18 form an integral part of these financial statements. Page 8

SUNCOAST CHURCH

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

1 Charity status

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

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.

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

Suncoast 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.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Page 9

SUNCOAST CHURCH

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

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Gift aid

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Page 10

SUNCOAST CHURCH

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

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Short-term leasehold property over remainder of lease Office equipment 25% reducing balance method

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Liabilities

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 11

SUNCOAST CHURCH

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

Financial instruments

The 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.

3 Income from donations and legacies

Unrestricted funds
Designated
£
General
£
Donations and legacies;
Donations
10,376
143,482
Gift aid reclaimed
-
30,281
10,376
173,763
Restricted
funds
£
976
-
976
Total
2024
£
154,834
30,281
185,115
Total
2023
£
163,993
25,948
189,941

4 Income from charitable activities

Bible college
Event income
5 Investment income

Interest receivable and
similar income;
Interest receivable on
bank deposits
Unrestricted
funds
General
£
800
587
1,387
Unrestricted
funds
General
£
2,242
Restricted
funds
£
-
-
-
Restricted
funds
£
-
Total
2024
£
800
587
1,387
Total
2024
£
2,242
Total
2023
£
1,549
617
2,166
Total
2023
£
510

Page 12

SUNCOAST CHURCH

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

6 Other income

Unrestricted
funds
General
£
Rental income
7,580
7 Expenditure on charitable activities
Unrestricted
funds
Note
General
£
Church activities and
mission
7,616
Premises costs and
hall hire
67,294
Equipment costs
924
National organisation
seed
145
Travelling expenses
2,803
Manse costs
10,055
Hospitality and
catering
2,613
Insurance,
subscriptions and
6,028
Postage, stationery
and
5,175
Bank charges and
currency costs
524
Bookkeeping
4,752
Legal and
professional fees
2,508
Independence
examination
870
Depreciation,
amortisation and
other similar costs
1,720
Grant funding of
activities
8
7,876
Staff costs
10
48,291
169,194
Restricted
funds
£
-
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10,472
-
10,472
Total
2024
£
7,580
Total
2024
£
7,616
67,294
924
145
2,803
10,055
2,613
6,028
5,175
524
4,752
2,508
870
1,720
18,348
48,291
179,666
Total
2023
£
7,283
Total
2023
£
4,045
45,135
2,628
-
2,782
10,055
3,724
5,880
5,033
629
4,356
1,215
840
2,108
30,537
45,615
164,582

Page 13

SUNCOAST CHURCH

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

8 Grant-making

Analysis of grants

Grants Grants to institutions
2024
£
2023
£
15,653
30,537
Grants to individuals
2024
£
2023
£
2,695
-

9 Trustees remuneration and related party transactions

Mr R Smillie, a trustee, and his wife are employees of the charity and received gross income of £48,291 (2023 - £45,615). The charity also paid £10,055 (2023 - £10,055) for their living accommodation.

The only other payments made to the trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects.

10 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:

Wages and salaries

2024
£
48,291
2023
£
45,615

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

follows:
2024 2023
No No
Staff 2 2

No employee received emoluments of more than £60,000 during the year.

Page 14

SUNCOAST CHURCH

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

11 Tangible fixed assets

11 Tangible fixed assets
Land and
buildings
£
Cost
At 1 April 2023
123,988
Additions
-
At 31 March 2024
123,988
Depreciation
At 1 April 2023
123,988
Charge for the year
-
At 31 March 2024
123,988
Net book value
At 31 March 2024
-
At 31 March 2023
-
12 Debtors
Prepayments
Accrued income
13 Creditors: amounts falling due within one year
Trade creditors
Other taxation and social security
Accruals
Land and
buildings
£
123,988
-
Office
equipment
£
40,805
2,287
Total
£
164,793
2,287
167,080
160,200
1,720
161,920
5,160
4,593
2023
£
9,762
8,073
123,988 43,092
123,988
-
36,212
1,720
123,988 37,932
- 5,160
- 4,593
2024
£
-
10,201
10,201
2024
£
1,496
596
9,577
11,669
17,835
2023
£
717
700
880
2,297

Page 15

SUNCOAST CHURCH

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

14 Funds

Statement of funds - current year
Balance at
1 April
2023
£
Unrestricted funds
General
General Funds
92,628
Designated
Dilapidation fund
48,000
Rent fund
42,000
Humanitarian fund
-
90,000
Total unrestricted funds
182,628
Restricted funds
Building fund
446
Global Compassion: Hope
House
686
Specific gifts
-
Ukraine fund
9,024
Nepal
33
10,189
Total funds
192,817
Incoming
resources
£
184,972
-
-
10,376
10,376
195,348
60
-
878
38
-
976
196,324
Resources
expended
£
(169,194)
-
-
-
-
(169,194)
-
(686)
(878)
(8,908)
-
(10,472)
(179,666)
Balance at
31 March
2024
£
108,406
48,000
42,000
10,376
100,376
208,782
506
-
-
154
33
693
209,475

Restricted funds:

These represent the activities of the church and specific donations are received to support work carried out both locally and internationally.

Page 16

SUNCOAST CHURCH

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

Statement of funds - prior year

Unrestricted funds
General
General Funds
Designated
Dilapidation fund
Rent fund
Total unrestricted
funds
Restricted funds
Building fund
Global Compassion
Global Compassion:
Hope House
Specific gifts
Church and
community needs
Ukraine fund
Nepal
Total funds
Balance
at 1 April
2022
£
62,753
48,000
42,000
90,000
152,753
386
-
399
-
20
3,908
33
4,746
157,499
Incoming
resources
£
170,848
-
-
-
170,848
60
65
2,645
800
-
25,482
-
29,052
199,900
Resources
expended
£
(139,956)
-
-
-
(139,956)
-
(65)
(2,399)
(800)
(20)
(21,342)
-
(24,626)
(164,582)
Transfers
£
(1,017)
-
-
-
(1,017)
-
-
41
-
-
976
-
1,017
-
Balance
at 31
March
2023
£
92,628
48,000
42,000
90,000
182,628
446
-
686
-
-
9,024
33
10,189
192,817

Page 17

SUNCOAST CHURCH

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

15 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Unrestricted funds
General
£
Designated
£
5,160
-
114,915
100,376
(11,669)
-
108,406
100,376
Unrestricted funds
General
£
Designated
£
4,593
-
90,332
90,000
(2,297)
-
92,628
90,000
Restricted
funds
£
-
693
-
693
Restricted
funds
£
-
10,189
-
10,189
Total funds
at 31
March
2024
£
5,160
215,984
(11,669)
209,475
Total funds
at 31
March
2023
£
4,593
190,521
(2,297)
192,817

Page 18