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| Leicester |<br>| Report and |<br>| Accounts |<br>| ——syear ended 34 August 2023|<br>**----- End of picture text -----**<br>




## ; 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 

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## ; 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. 

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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. 

2. 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.. 

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## 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, 

2. observe-the mathods and. premiptas.in the Charitizs- SORP: 

3. 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: 

1. accounting recons were mat keptin respect of the Companyas: required by sectior: 386 of thre 2006 

2. the accounts do not accord with those records:ar 

3. 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 

5, 



## AVENUE COMMUNITY CHURCH, LEICESTER. 

## Statement of Financial Activities: Including lacame and Expenditure: Account 

## FOR THE. YEAR ENDED 2 AUGUST 2023: 


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|---|---|---|---|---|---|---|---|---|---|---|---|
|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;|

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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. 

6: 



## AVENUE COMMUNITY CHURCH, LEICESTER 

## Balance Skeet as: af It Auguat 2022 


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


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, 

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## 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 


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


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. 

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## AVENUE COMMUNY CHURCH, LEICESTER: 

## NOTES TO THE ACCOUNTS 

FOR THE YEAR ENDED}31 AUGUST 2023 


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|---|---|---|---|---|---|
|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:|

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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: 


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|---|---|---|---|---|---|---|---|
|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|

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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: 


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||||||||
|---|---|---|---|---|---|---|
|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 -----**<br>


10: 



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


**----- Start of picture text -----**<br>
|||||||
|---|---|---|---|---|---|
|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.|

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## @ Designated Funde 

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

Church eveats: 


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

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


**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|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 -----**<br>


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:. 

1 



## 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 -----**<br>
|||||||||
|---|---|---|---|---|---|---|---|
|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 -----**<br>


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 -----**<br>
|||||||||
|---|---|---|---|---|---|---|---|
|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 -----**<br>


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):] 

12 



## 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. 

13