2023-08-31-accounts - Avenue Community Church Leicester

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

; AVENUE COMMUNITY CHURCH, LHCESTER: FOR THE YEAR ENDED 31 AUGUST 2823

CHARITABLE COBIPANY INFORMATION

Directorsi Trustees

R Ji Brewster P Cansdale D R James: re-appointed 12 September2023: and resigned 31 December 2023 D Jomes: resigned 22: September 2022: J D- Murray appointed 13: February 2024. MiJ Wallis: resigned 10 October 2022 MIL Atanriner

Company Secretary:

K Rowe-

Leact elder FR J Breweter

Governing Decument

Memorandum and Anticles ofAssociation

Company Registration Number

5894 11611

Chanlty Registration Number 1116079:

Registered Office

36 Meadvale: Road Leicester LE2 SWJi

independent Examiner

Bankers.

Ajay Rajan PCIE Stewardship: 1 Lamb's Passage: London EC1¥ @AB CAF Bank Lte 25 Kings: Hilll Ave: West Malling, Kent, ME19 4/J@

CONTENTS.

Page Charitable Compaay Imfonmation 1 Report of the Directors anc Trustees 2-4. Independent Exarniner's: Repont & Statement of Financial Activities: & Batence: Sheeti ra Notes to the Accounts RIF

; AVENUE COMMUNITY CHURCH, LEICESTER REPORT OF THE DIRECTORSAND TRUSTEES: FOR THE YEAR. ENDED 31 AUGUST 2023.

The trustees (who: are alse the company's directors for the punposes of connpany: law). have pleaeune in submitting the Report aad’ Accounts for the year.

Objects of the charitable company

The Chasitable Company's abjgets, as set ontin its goveming dicument, are: a) te advance the-Chasiianfaith im accordance:with tie charity's: Statement ofBaliefs. b} te fulfillsuch other purposes thatare exctusively charitable and ane connected withthe wark ofthe ctiasity. C) t& ralieve: persons: wie are in conditions of need on hardship, including: those- who: are i distrese: due to sickness or: age.. Avenue Cammunity Chunct (“ACC’), seeks: te demonsthate: tie: Christiam fait: in actin by, offering: opportunities. for the public: to meetfor worsitip: and instructim in Chastianity using the Bible as: its basis. ofi teaching, andi te form friendship and. support graups-ift Leicester, the UK aadithe-world,, andito relieve: paople: in-conditions. of nesd or hardship..

Goverment

The: poliey, ard: operating decisions off the Charitehie: Company neat with the trustees who meet regulary to: monitor tte activities: of thre: Charitable Company. New trustees are recruited aad! appointed by a majority of existing trustees. The trustees have been made: awane of the Charity Commissian's ‘Chariiz Govenvance Code’ for smaller charities, andi seek: ways to apply its. principles ta the govermentof the Chavitable- Company:

Review. ofactixities for the:public benefit The church is nota builitig, bata community of ondary people of differenti ages: and backgrowads, whose lives have been clamagmed by Jesus Christ, the Son of Gad The New Testament reveals tive churcin as: a community of paope:, propery taughtand cased for, whe by laving and serving: Jesus Ciiiet, are- alse commiited:ta love aad care for cacti other andi to be a blessing to the area in which they live. ACC, its trustees, alders and members ane: committedte this. Our visiasnandi ffiend: is.to serve the people of Leicester, and see them come: into an experience: of knowing Jess. as: the llonl, Saviour ACC has five core vales-thatare central toour life aad! withess -- we want tobe God-centred; Bible: basad; a lovirg family. teaching aut, with exeryone involved. Normally ACC's main. activities include Sunday gatherings, mitawaek. graugs:, teaching. programs, children’s ard yourtty groups, aad evangelistic meetings. All these groups.aae oper to aay member of thre: public. ACG continuesto pasiver with SIM Intermationall(WK) in supporting three families fron: our church who are-naw liking and workingim Adrica—twe im Ethiopie andiare in Nigga. Im addition to meeting or a Sunday morning at Avesuz Primary Schoat, ACC: alko meets. inthe evening ducing tenn time for Sundays. @ Six - regular times of worship aad digcussion ai variaus tepics of interest: AGC’S youth workcontinuedwell underttre:guidanceof our Youth and Fasnillas Worker. QurSunday morning clizbs are a great encouragementita us as we interastwith tire childhes and young people. We use established teaching pragneanrs:to engage the panticipants in living a life following the example ofJesus, We run two clisbs fer locad childben, both within aur church aad iv the lacal cormmiunity:. The Source group for selon!years 7-13: continued fe- grow lr numbers ard! faith: and our mid-week club, ‘Ace’ (fer school years: 3-6) continues ta be well sapparted. We wese thankful to God andi Avenue Primary: Sctoot in: allowing us to resume folding a. Fun: Day forthe communityin September 2022, amd a holiday club for fowal children: im Easter 2023.

AVENUE COMMUNITY CHURCH, LEICESTER.

REPORT OF THE DIRECTORS.AND: TRUSTEES: FOR THE YEAR ENDED311AUGUST 2023

Reviewof activities: forthe public benefit continued

We suppoti.a numbes of our chuccl: individuals and families who hawe formed relationships and personal links wily severalllocal graupsof national chavitizs:: T. Open Hands: Thustexists fo make @ powerful and lastiag difference in the lives of thase it serves,where every life i& valbed and canwpasaion is-giver to.and through people.

Safe Families:UK, a charity that offer hope, belongingand:suppart te children,,. families: ardicave leavers: they do thi prinvarily, butinatexclusizely, with and: through local churches,

&. The Raft formerly Home for Goad, Leicester) is a charity thad raisas.awareness: of ttre: need far foster anciadoptive paxents, encourages families to pravitte loving homes fer the- chitdyem imcase, and equips the- Church: to offer welcoming communiies for therm. The Church is affitfetecito tire Fatlowship of Indepeadent Evangplical Chuscttes (FIEC),

The trustees have cormptied witli the dutyto have due regandi t hem public benefit guédance: published by:[the][Charity,] Gommassism, imparticular, the speeific guidanceon charities for the: advancementof religiem

Future developments:

ACC's. commitment to grow:a nave chunely an tee Eyres Monselt astate has: seem further encouragaments over the past year. A small team has. moved e@nto the estate wittt ihe encouragemeat of some local organisations and individuals. generous:wanting tofundingsuppostwhichthis is.work. beingThex‘earmarked’mest reguiasy for this wark.together for trainingandi prayer. We -are grateful to God for the

Financial review. The firrartciall statements: on pages 6-13 summarise the incoming reseunces and application of resources: duning the year ended 31 August 2023, The resultifor the year was: ui ictect firndss Nat. sugolies: forthe yaan of £3,054 (2022:net deficiti of £35 8R85

Resttcted funds: Net deficit for the yearof £4, 184: (2022: neti surplus of £1, 920).

Resenves: policy

The trustees: have established a: policy wharehy free reserves (which the trustess: define as. unrestrictes! general fandslass fixed assets, fess.a debtor fer loan repaymentha t dos notifall due within the mext 12: months) held by the charitabtecompany shoul be na lese than £26,000 (whith: equates to approximatelytwa months. expendituse) so that the charity’ could continue to operate should income and/or expenditure vary. unexpectedly. At the year end, the charity's freereserves were approximately £45,000 and: the charity is complying with its reserves policy: Having: assessedithe charity's reserves, andi aur expectations for income andi expenditure, we are satisfied that the clsaxity. will ie abit to: continue to operatefor at least the next 12 manths: aad these accounts have been prepared usingithe going concem assumption.

Risk statement

The trustees. have neyiewed the risks fo: witich a small charity operating with few employees: is expased. Appropriate procedures are in place ta identify, moniter aad reviave-thase rigke:on a requiar basis..

AVENUE COMMUNITY CHURCH, LEICESTER

REPORT OF THEDIRECTORS AND TRUSTEES FOR THE YEAR-ENDED 31 AUGUST 2023

Responsibilities efi trustees under company law.

The trustees ase responsible far preparing the trustees’ arnual regont and the financial staternants im accurdance witts applicadic law and Unitech Kingda: Accounting Standards (Linited Kingdorm Generally Accepted Accounting Practice):. Company. law requibes: the trustees to prepare financiall statements: for each financial year whith give-a. true: aad fair view of the state of tle affairs of the: charitable company ae at the balaace sheet date andi of iis incomitg nesources: and application of rescurces, including) income: and expenditure, for the financial yean in- preparing these financial statements, tre-trustees. ara required te:

fT. seleet sattable accounting policies and apply them consistently,

observe-the mathods and. premiptas.in the Charitizs- SORP:
make jxdgenrents and estimates that are reasonable and prudent: 4. state whether the applicable accounting: standasds: have beer followed, subjectita any material depaxtures. disclosed anc explainediin the financial statements: and continue5. preganein operation.tte financial statements-oma. going cannes: basis: untess itlis-inappropriateto presume that the charity wil The trustees: are responsible fer keeping: proper agcounting records that disclose with reasonable acnunacy at any: time ihe: firrasscial position of thee:chasitable company and erable them to ensure that the financial statements. comply wih the Companias. Act 2008 They, ase alsa nesponsibie for safeguarding: the: asaets: of ihe chanitable cornpany and hence for takingireasesrable steps: forthe prevention andi distaction of fraudiand atherireagmaritias..

Approval

Thié report, whith. has beer prepared in accordance: with: the provisions: of the: Connpanies Act Z0G6) relating to: samalf companies,wes appraved by the tnustees: ancdisigned ar: iheir behalfi by

Re Brewster

R Ji Brewster- Trustee:

Dated: 25tm Apri 2024-

: 4.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AMENUE COMMUNITY CHURCH, LEICESTER

ll report: to: the: charity. trustees. an my. examination of the accounts. of the Companyfor the: yeas endedi 31 August 2023 on pages & ta 13: following, which have been prepared on tite basis of the: accounting: policies set.out om pages &and9.

Responsibilities. and basis of repert:

As. the charity's: trustees of the Company (and alse its. directors for the- purposes of company lav) you are: responsible: for the preparation of the accounts in accordance with the requikements of the Companies: Act 2006 (‘the 2006 Act’).

Having satisfied myself that tne aecounts.of the Company are: not required-fm he audited wader Part 165 of the: 2006 Act amd are: elligihte: for independent examination, | report int respect of my examination of your chasity’s accounts as: carried! out under sectiom 145 of the Chasities: Act 2011 (‘the 201 Act’). In caning out my examination | have followed the Directions. given by the Charity Commission under section 145(5) (b)of the 204111 Act.

Indepeadent Examiner's: Staternent

i hae completed my exaniatiars. |i canfirn that ne matters have come tm my attention in connection with the examination giving me cause-to believe:

accounting recons were mat keptin respect of the Companyas: required by sectior: 386 of thre 2006
the accounts do not accord with those records:ar
the accounts di net comply witt the accounting requirements: of section- 396 of the: 2006- Act other than any requirement that the accaunts give a ‘tte andi fair view which is not a matter considered as: partof am independent examination; or 4. the accounts have: not been prepared iin aecordamce witit the: methods andi principles of the Statement of Recommended Practice: for accounting andi reparting by charities applicable to charilies preparing their accounts im acconlance with the Financial Reporting Standard applicable im the UK andi Republicof Incland (FRE T02).

| have ne concerns andi have come: across. mo other metters im connection with the examination te which attention should be drawn iin this reportin arder to-enable:a proper understanding of the accounts: to be reactied..

Ajay Rajan

Ajay RajaaiiCIE Stewasdship Ti Lamb's: Passage: Londom ECA4Y SAB

Dated: 29th April 2024

AVENUE COMMUNITY CHURCH, LEICESTER.

Statement of Financial Activities: Including lacame and Expenditure: Account

FOR THE. YEAR ENDED 2 AUGUST 2023:

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restristedi|Total|Unrestriztedi|Resiricted|Tlotat| |General|Designated|Funde|Fundb:|Generali|Designated.|Funds:|Funds| |2023|202|202%|2uz3|2022|2022:|222:|2022| |Note|&|£|£|£|£|£|£|£| |INCOME FROM| |Donations|&|wre|-|22,795|16114|121,381|mo||= T1,71F|= 13,220| |lnvestmentiincone|ote:|-|-|§1&|8|-|~|&&| |Otter income|m4|-|~|114|_|~|-|-| |Income fram|charitable activities:| |Chorchhn events|26h|394|~|GG|80)|562s|17,640|TAZA| |Totatlincome|1383214.|394|22,795|=|1531, 408|121 BAT|2|22358|145,588| |EXPENDITURE ON| |Charitable-aciivities:|=|HE8t1|44%|6272|162,585|THG505:|540|22,52|| ALS| |Total|expanditure:|165,814|443|6279|162,535|156505:|540|2252||=|SG| |Netincame/{expenditare}|(17, 59¥}|(48).|TE.516:|(Tsay|(34,958|142|8s|=|(33.978)| |Transfers|between. funds:|20,706.|-___|(201700);|-|TH Z8E:|(19,3685|$082|:| |Netmovement imfimds|3108|(48)|=|(4,184)|(1,138).|(B72|8|=—(AN|22H|1920|({G3;9785| |Reconciliation|of funds.| |Total|funds|brought forward:|4AZTE4|19|S794|43,76|SHAS,|THAT|E87t|82741| |Total funds: carriedi forward|45;|884.|142|1@07|47,6385|4278t|184|57531|48763;|

----- End of picture text -----

The statementof financial activities incliides:alti gaine and losses: reengnised in:the year..

All inaameand expenditure: derive fram cantinmingiaperations:

The statementof financial activities alsa complies-wittrthenequirementsfor amincome aad expenditure acnountinequired by the-Campanies: ActiZO08.

The notes on page &12 form part afthese accounts.

AVENUE COMMUNITY CHURCH, LEICESTER

Balance Skeet as: af It Auguat 2022

----- Start of picture text -----
Note: Unrestricted Restricted 2023 2022.
Farts Fundiz bed £
FIXED ASSETS: £ £
Taagible assets: & 587 ~ SEF 1,589:
CURRENT ASSETS:
Debtors. & 5,076. 1,385 6,461 7,48:
Cash at baak: 48 BIS 1,382 49:902 46,971
53,595 2760 56,363 4,514
CURRENT LIABIILITHES
Creditors fatting due: witttim one year 8. & 158 1,161 gat? 7,348
Net Current Assets. 46.439. 1600 47,046 47,1174.
NET ASSETS: 46 028 1,60/ 47 638 48,763
FUND BALANCES
Unrestricted funds
Designatedtifiinds. @ 42 +2 | ten |
46,026 46,028. 42,972
Restricted Funds: 1a - 1,607 1,607 5,797,
----- End of picture text -----

The: charitable: company is entitled to exemption from audit under Sentian- 477 of’ the: Companies. Ae 2086- for the yeax onda 31 August2023.

The mesabers have: nati required the company'te obtain an audit: of its. financial statements for the year ended 31 August 2O2E in accondance witt Section. 476 of the Companies. Act 2006. howaver,, im accordance with Section 14& of the Charities Act 2071, the ageaunts. have- beer examined by an.independent examiner andi their report:has teen included: in thees financial statements,

The direetors (Wha are the charitable company's trustees fon the purposes: af chasity lave) acknowkedge: their responsibilities.for:

(av ensuring that the- charitable company. keeps: aeccunting: recards which comply with Sections. 3&8 andi 387 of the Campanies Act 2008 and

(b} preparing financial staternentsiwhichi give:a trum and? fair view ofthe state ofaffairs.ofthe: charitable company as attire and: of each financiat year aad of its: net income cr expenditure fon eacn financial year im accordance withr the requibemenis ofi Sections:384 and 395 and whictnathepwise comply. with the requirements:of teeCompanias: Aet 2008 relating. to financial statements so farasxanplicable:to the charitable campan. The firancial staterments have: been prepared! in accordance: with: the: pravisiens of Paz 15 oftte Companies Act 2008 relaieg to:small companies:.

The financial stafements.were approved by the trustees amd signast omtheir behalfiby.

RJ Brewster RJ. Brewster- Trstee: Dated: 28th April 2024-

Carmpany number 5804161 Chastly number 1116072

The notes: on page-&13ifemr partiafthese accounts,

AVENUE COMMUNITYCHURCH, LEICESTER. FOR THENOTES: YEXRENDESTO: THENOTES: YEXRENDESTO: THE YEXRENDESTO: THETO: THE THE 31ACCO AACCO A A U GUSTNTS:NTS: 2023

FOR THENOTES: YEXRENDESTO: THENOTES: YEXRENDESTO: THE YEXRENDESTO: THETO: THE THE 31ACCO AACCO A A U GUSTNTS:NTS: 2023 : Aecounting/ Policies: Policies: Thess: financial statements: are prepared!on: a goitg concern basis, under the historical. cost convention. Theses financial statements: have- been preparediin. accordance: with the: Statementaf Recommended Practica: Accounting and Reporting by Chatitiee. preparing their account in acuerdaace withthe Financia# Reporting Standard applicable: in the: UK: andi Republicof Ireland (FR& 102} (“he: Charities. SORP”),, with the Financial Reporting Stasdard applicabléx in the United Kingdonn and Republic: of lrelaad (‘FR 102"), with ttre Companies: Aci 2006: andi with the Charities: Act 201. The clarity meets: the: definitiomefa public benef entity.as set aut in FRS 102: The: trustees (whe are the: charitable company's directors. forthe purposes of campasy law) have assessed whether the use of the- going cancer basis is apprapriate and have considered! poseiblx events: or conditions: that might cast: significant: doubt om yearthe: abilityfronmtteof the-ctraritydate of approvalte continue oftireas financiahstatements.a: going: concem. The[mparticularthetrustees havetrustees made this:have: assesement consideredfortirea pe cha r iti¢siod o f orecastat lea s t o: a n e:d projections: anc te possitie implications: should projected income andi/‘ar expenditure vane unexpectedly: The: trustees: haveconchided. that there: is. # reasonable expextation that the charity has adequatiz resourses fm cantinue: te eperate fon the: foreseeable-future:.The: ctarity therefore continues to.adoptthe goingicancerr: basis in preparing its financiaistatements.

1 Aecounting/ Policies: Policies:

The principles adaptediitx the-preparation ofithe finaneial statements are setout below:

a) incor:

Income inckuding investmenti income is recognised in the: period in which the charity becomes entitled to receipt, the ameunt: recevatie: can be measured with reasanable certainty, and receipt: is probatle, For the most: pert inoue: ia: generally: recognised wher it is recaived. Inamejssanly defarcedi wien tire charity has to fulfit conditions: before becoming antitted to: itior where:the donor tas specifieditiathe iroame:is. t e be expendediina future penta. income: fram donations:and: legacies inchides: recoveratte: gift aid, whielis recognized.whem the related danatioris received! Gift ald that has. not been recoverediithe batance sheat date: i& included aa:a debtor. income: from chantable-activities: represents: intume receivable: from gouds, serviaes: andi facilities: supplied in furtherance of the charity's charitable objents. Itinctlides: income: from.churcthretreats and ottren events: and’courses. The: charity relies. om volunteers: ta carry outi many: off its. activities; particularly in leading warship services and community: activities. However, in accordance: with tre SORP, the value ofi these services: has noti beem ifotiided in thes financial statements as.they cannot be reliably measuzed: b} Expenditure: Expenditure. including irracoweraiiie VAT, ig recognisedi when it is Incurredior, if earlies, whery a. legal or constuctive- abligation for a. payment. arisas provided ttrat it is probate that: settlertent:willl bee required andi the: amount af the- obligation can bemeassredireliably.. The charity: makes. grantsta otter institutions aad individuats.ta further its charitable objeatives; Grants payable are recagniged: as constructive obligations: arise; which: is. generally when the: chasity expresses. a. commitment te ttre recipient that can be meassredi reliakly and: then anly fo the: extant that any conditions: associated with: the grant are outside af the contrat of the: charity: c) Eund accounting Genetat funds are unreetricted funds which are avatabl: for use-at the discretion af tire tnistees. in furtheratice-af the general objectives.af the charity. Designated funds comprise: unrestricted! finds: that have: beeniset aside by the trusteas: for particular purpases. Resthisted fimde are donations which ate tbe used in accordancewit specific restrictions impused bydoriors: they: include donations:receivedifrommappeals.for specific-activities:ar prajects.

d)} Tangitie fixed aszets: items: puschased! or donated! fon the: charity's own: use: are capitalised when: the cost af purchased items, ar the fair value of donated: items; is more thaw £500 and: tte itermis experted to benefit the: chasty. ever more- than one- accounting period. Dapreciation is charged an a straight line basis eo: as te write dowmthe value ofeach aseat to its estimated residual value: (if any); over fis expected useful ecenomic-life. To achieve this objective equipment andifittings. are: depraciated:on a stralgfittinebasis over 3 ta 7 years.

AVENUE COMM@NITY CHURGH, LEICESTER: ROTES TO THE AGCOUNTS. FORTHE YEAR ENDED33 AUGUST 2023:

1 Accaunting Poticies (continuadd):

a}

The. charity eperates defined! contrituution pensian schemes for its emplbyees: Obligations for caniributions: to: these: schemes ate recognised as am expense when the: lability arises. The asaste of thease settemes are Held separately: from: titese afthe charity in independently administered furde.

{} Taxation The companyia: a registeredi charity: itihas taken advantage ofthe various reliefs from taxation availabte:to charities aad notax is payable omthe chant: income.

gk The charity, has. taken advantagn of ani examption conferred! by. the Charities SORP’ aad hasi not prepared a cael flow statermenti

2 Donations

----- Start of picture text -----
2 Donations .
Totati Total
202: 202zZ
£ £
Gerreral donations (itrath tax recoverable} 188,983 133113
Donated royalty income: 164 te?
Toe, 4. T3220:
Totat: Totat
202K a2
£ £
a Ditecti Charitatle Costs
Salaries.and persion costs t0¥ 302: 10%, 733
Taxable staff and. ministry, expesses: 743. 705:
Tatal stafficasts Note 4 TOR HS. 108:438
Cither staffiand ministry expenses: 11,889 41,583
Churelt ministries: andiantivities: 7A18- 7,907
Restricted donations tmather ministries Note 10: 604 5864
Hall hire: 147Q: 7879
Churel event 2,742 TEI74-
Grants payatile: Notiz 3¢ 12,425 10,275
423, 0083 E7560)
b Support & Administration
Ganeraticosts: §&,859) 7,482
Depreciationof equipment 7 00R OOM
Fee for independent examination 1,270: 1.180)
Other legal & professional costs T3980 Zz
$530) 12,006:
Camiined charitable activity cost 18,EXD T7566"
General costy.inctudes fase totalling £782 (2022: totalling £782 (2022: £782 (2022: (2022: £762) payable to payable to to [[Stewerdship,]] [[the-][ independent:][ Examiner,][ for]][[ independent:][ Examiner,][ for]][[ Examiner,][ for]][[ for]]
services.
¢ Graate-payaile
Institutions: individuals 202E 202
£ £ £ £
Grants fon UK and overseas mission:
SIM: InternationalUK. 8280 - &200i 7,600:
UTCF 4,276 - N2Te OTS:
Friends International 750 - 750: 75D:
@ther grant Nate TC: ~ 4,000: 000: -
Gtents.to- suppor the:disadvantaged:
Open Haade Trust (Leicester) 4,280 - 1200) 12001
TheRaft, formerly Home for Geod, Leicester ” - 250:
----- End of picture text -----

General costy.inctudes fase totalling £782 (2022: totalling £782 (2022: £782 (2022: (2022: £762) payable to payable to to[[Stewerdship,]][[the-][ independent:][ Examiner,][ for]][[ independent:][ Examiner,][ for]][[ Examiner,][ for]][[ for]][payrattl][ bureau] services.

¢ Graate-payaile

The:ather grantirepresents.agift recaived of£1,000 frarma lacal trusd,which was peesed in full as. grantin suppon ofminisity wort carried outiby.a church volunteerfor Caraze Christian Acadamy, in Nicaragua.

AVENUE COMMUNY CHURCH, LEICESTER:

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED}31 AUGUST 2023

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |4 Staff|casts: anditrustee|remuneration|2823)|2022.| |Gross|wages,|salaries: anditaxable expanses|£E96-498.|£97,252:| |Emptoyer’s|Nationa]|Inaurance|costs:|Sh10:|¥44q:| |Pansian costs:|AKITA|TRE| |Total staff costs:|meee|OMS|pemenees|SASS:|

----- End of picture text -----

The average monthly number of emplayees during the year was 413 (2022: 4.5). which: equated to-3.& (2022: 3.55 full. time éqnuivatent staff’ Mast of the chasis: activities are carried: out! by velunteess. No staff received salaries: at a rate:of more: thar £60000 perannum. The ciarity's Key: management comprise the-trusi#es named on: tte Campasy information page:. Total employment benefits payanlt:to. keymanagementfor the year were as follows:

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Employer| |Wages &.|pension|202| |satzies|contributions|Total| |£|£|£| |RJ|Brewster|38) 083|2,788|381849| |DR: James|(inci related.perty-|L J James|to:|Et Decemter2v22):|20,90|2,257|30/144| |eeOE EO| |Employer| |Wages:|&.|pensian|2022| |salaries|cantribntians|Totat| |£|£|&| |Riu Brewater|SETS|2:78|38931| |DR:dames.{inel|related|party~ J James}|281382|2.2341|SOG| |69)S44|

----- End of picture text -----

R J Brewster and D)R James seared as church leaders. and: receivedi the above payments far senving in thati capacity, not for serving as trustees; these payments are permittediby the charity's governing document: 5& Tangible- fixed Aesets:

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Equipment|— Totat|Tatal| |Cost:|& Fittings:&|2023,b=|2022z| |Cperiag Batance|7,742|7,743|361| |Additions|-|-|BG's| |=|-|=| |Disposals|22| |Closing Batance-|7142|7/43|7,743.| |Accumulated|Depreciatian| |Opening Bataace|&,154:|G1G4|&182°| |Chargefor|the|year|1,902.|.|4,062|1,002| |Dispesals|-|~|-| |Closing Balance:|7196:|7156|S184| |Netbogs value:| |@ Debtors|and:|Prepayments| |£|£| |Falling duewtthinane|year| |Prepayments|2EBS|2542| |HMR —GH|Aid|tax:|4|Oma|VTE| |Sfaffloarm|4,|ABA|1,484| |Othe|1@0|95| |B27|5336.| |FatiitgStaffioam due-afterome.year>|244|1,708|

----- End of picture text -----

10:

AVENIEE GOMMUNATY CHURCH, LEREES TER FOR THENOTES:YEARTO ENDEDTHEACAUGUSTCOUNTS 2022

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |7 Gash|af|Bank|andiin|Hand|:| |202%|2022.| |£|£| |Bank|operating account&|23,354.|2|[82B:]| |Bank|deposits|28,548|20/343:| |Petty|casin-|2|~| |&|Creditors falling,|due wittrin:one year|2025|2022| |£&|£| |Constructive|grantobttigations|G47|&S75:| |Aecruals|2842|4,765.|

----- End of picture text -----

@ Designated Funde

Quring the:yearthe movements othe charity's designated funds were-as fallews:

Church eveats:

----- Start of picture text -----
|||||| |---|---|---|---|---| |Opening)|Transfers,|Closing;| |£|£|£|£|£| |154|3o4|(4433|-|142| |5:CS|

----- End of picture text -----

inthe pravisus year. themovements onittre chasitl¢s. designated funds: were as. folitowe::

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Openings|Transfers|Closing:| |balance:|lnagme-|Expenditure|imthe|yeas|balance| |2022)|2022|2022.|2022.|2022| |£|£|=|£|bm| |Building:|fund|10|-|~|(15,0005|-| |Chuceh events|189.|5a|(S403|-|1911| |Graving a:Church|for Eyres Monsail!|4,248|120|~|{4,368}|-|

----- End of picture text -----

The trustees: have decided ttre Building fund is nc langera priatity, Funds. originally, set.aside hawe now heen-transfarred. to generatiunrestricted furds. The Growing a:Church for Eyres Mansell fund represents: funds set aside-by tie trustees:far patential future: casts ofisatting Ufa new church imtie focal area. [m2Z021/22 the balance-afithis fundiwas transferred to-gsneraiiunresticated funds as ai The closing balance an the charity's designated funds, at both 31 August 2022 and St August 2022 was representad entirely, by cashiat barnk:.

AMENUE COMMUNSY CHURCH) LEICESTER:

NOTES TO: THE ACCOUNTS FOR THE YEAR ENDED-31 AUGUST 2023

10) Restricted Funds

‘During-the year tte maxementsan the charity's restticted.funds were as fillows:

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Opening|Transfers:|Ciasing:| |balance:|Incorme|Expenditure:|in|the year|balance:| |2023|2022|223|202F|2023| |£|£|£|£|£| |Other eupported|ministries|.|-|1,42|(1,412)|-|-| |Growmng:aChurch|ementsChurchfor Eyes.Mensell|ae5, Set|25|383|(4,867)|(20,708)|41?|

----- End of picture text -----

Other supported ministies income andiexpenditune in 20227/2Rihalude restticted denations:fronnindividuals of £442 and. £4,000: donation fom a loceltrustin supportof ministry wark carried outiby.a church volunteer forCaraze: Christian Acadamy in- Nicaragua.

Growing. a Churcinfar Eyres. Misnseil fundirepresents fands resttictively, given forsetting: up a:mew, churctt in the:locat arese. Growing-aChurch far Eyres.Misnsell donation expenriitures amounted to:£1927. The-transferof £20,700 from: generat funds represents. approxinrately, 70% ofome employes’s empliymentcosit;whieh are: deemed to relate-twihe-Growing aChurch fon Eyres Menaell fund.

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |In|the: previous year,|the movementsan|the:|charity's|restticted|funds wereas|follows:| |Opening|Transfers:|Closing:| |balance:|inconve|= Expenditure:|in|the: year|bataue| |azz.|2022:|2022|2022|2022:| |£|&|£|£|£| |Cither supportediminisiries|Ks|3g|$363.|(& 7480)|~|-| |Growinga|Churchfar|Eyres: Mensell|2,810)|S155|(3,204)|-|&381| |Chturchevents.|S74|TZZ44|(13,587):|1,082|480.|

----- End of picture text -----

Other supported: ministries income and expenditure in. 2021/27 include.restrictedi danations: from: individuals.fon UPN: Wrarldwide-( Ukraine: Appeal) —£4,363},.and Heath Action Leicester for Ethiopia -£1,000. The gross amuuntofithese: donations was passed in full twtte respective organisationzas gifts. Restdetad donation expenditure for other supported ministries: amounted tw£50T.

Churatr eventsinawene-and expenditure im 2024/22 solely refutes to achurcmweakend' away: This is abiennial residential eventiheld aSa Christian. conférence centie and is funded. by feessand dinations frormttose attending.

The closing batance: on thre chasity‘s. restricted funds: at: S11Auguat 20223 were mainly represented ty debtors off £1,965 and. cash af £1,382 AtS1 August 2622 the funds were-representedimainty. by cashat bank..

41 Transactions with related parties
. During: the yeartire charity: . a} received donations totalling £12281 (2022: £27,715) fromm related’ pastes (which: includes trustees and anyone clesely connected totter
b} paid expenses: totalling) E30¥ (2022: £643) for a trustees’ retreat and training:day, whereby-4 (2022. 5)itrustees benefited. Except for the reimbursementi af expenses. incurred. when acting. as: agent for the charity ar incurred when. undertaking: employment duties: not connected wit seming as ai trastee; no other expenses. were: paidi to. (on fan) trustees ar anyone: related to ther.

im2072 the charity lent€7,390/ to Red. Brewstex (an employee- and trustea) fartie fatrication: ofan ant building, whichis: usedi principally: as ani office fon churefy business: The loan is interest free and! unsecured. The loam is. repayable in monthly instalments, which cammensed in Noveraber 2078 over& years (see note & ‘Debtors'). During the year RiJ Brewster regaid: £1,464-(2022) £1,464) and the loan autstaading at the year end’[wes:£1,70B(2022:.][£3,172):]

AMENUE COMMALNETY CHURCH, LEICESTER.

POR THENOTESYEARTOENDEDTHE ACCOUNES:31 AUGUST 2023

12 Events since the year end

Shoe ihe-yaar end, significant progress has.been made with the launchiaf a new registered chat. Eyras MonselliC ommunity Chureh, Tire balancean the: restricted fund Growing aiChurch for Eyres Mbnsell"alithe-date ofittie launatywit be transferred toEyres Monsall Community CHurch, The-ttustees: lave alzo:commit t o-agranted supporting Eyes Mbnsell Coramunity. Churcirof £5,000for their first year ofopesation:

13: Members:

Each member[ofithe-campany] commits ta-contribute: ifthecharityiswound up amamonunt of 218.