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2023-08-31-accounts

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Mangravet Church Working as Grace Community Church (Maidstone) ~

Report and Accounts Year ended 31 August 2023

Mangravet Church working as Grace Community Church (Maidstone)

Legal and Administrative Details. For the year ended 31% August 2023

Address for correspondence GraceCommunity Church
Grove Road
:
Maidstone '
Kent
ME159AR
Governing document Deed oftrust dated 15 May 2007
Charity registration number 1119181
Trustees responsible for Charles Keith from 10 December
managing the charity 2019 - Chair
Timothy Parfitt from 27 March
2023
David Thompson from 20 .
September 2021
Su Mcfadden from 25 July 2021
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Bankers The Co-Operative Bank plc
Independent Examiner Stephen Hendy
Data Developments 7
First Floor, The Chubb Buildings
Fryer Street, Wolverhampton
West Midlands WV1 1HT
Index
Legal &Administrative Details
Trustees’ Report
e
Independent Examiners Report
Receipts and PaymentsAccount
ar:
»
*
Statement ofAssets & Liabilities a
Notes to the Accounts
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Mangravet Church working as Grace Community Church (Maidstone)

Report of the Trustees For the year ended 31° August 2023

The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 August 2023,

Objects of the Charity

The trust seeks to demonstrate the Christian Faith in the following ways:

  1. The advancement of the Christian religion both in the UK and overseas,

  2. The relief of the poor, sick, disabled and homeless,

  3. The advancement, for the public benefit, of religious and other education.

Summary of the charity's main activities and achievements

Church Services and other related meetings

Community Events

Other Church Activities

Other organisations and Work Supported by the Church

Financial review

Reserves policy

Governance

The policy and operating decisions of the charity rets with the Trustees who meet regularly to monitor the activities of the Trust.

New trustees are appointed by the Church Leadership Team. Any appointed trustees are people appointed from within the church or those outside of the church who are approved by the Leadership Team and have proved themselves in integrity and the shared vision for the aims of Grace Community Church. One of the trustees, Charles Keith, is employed as part-time pastor. He and Becky Keith are also part of the Church Leadership Team. The church is in fellowship with the Assemblies of God in Great Britain and the Evangelical Alliance as well as being part of Churches together in Maidstone.

Responsibilities of trustees

. Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities act 2011.

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We also have a responsibility to safeguard the assets of the charity and to take reasonable care to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:-

Za , reer ee oe

Date 18" February 2024

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Independent Examiner's Report To the Trustees of Mangravet Church working as Grace Community Church (Maidstone)

Accounts for the year ended 31*' August 2023

Respective responsibilities of the Trustees and the examiner

The charity's trustees are responsible for the preparation of the accounts and they consider that an audit is not required for the year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Examine the accounts under section 145 of the Charities Act to follow the procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to my attention.

Basis of the Independent Examiner's statement

My examination was carried out in accordance with the general directions given by the Charity Commission, An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required for an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matter has come to my attention which gives me cause to believe that in, any material respect:

Accounting records were not kept in accordance with section 130 of the Charities Act, or the accounts do not accord with the accounting records

accounts do not accord with the accounting records ‘ | have come across no other matters in connection with the examination to which attention should be drawn In order to enable a proper understanding of the the accounts to be reached. Date: 9'" February 2024 ; Signed: ». Stephen Hendy ‘ ; Data Developments First Floor, the Chubb Buildings , Fryer Street, Wolverhampton - West Midlands WV1 1HT

| have come across no other matters in connection with the examination to which attention should be drawn In order to enable a proper understanding of the the accounts to be reached.

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Mangravet Church working as Grace Community Church (Maidstone)

Receipts and Payments Account

Unrestricted Designated Restricted Endowment Total Prior year
funds funds funds funds funds total funds
Incomeandendowments from:
Donationsandlegacies 38,326 7,292 45.618 84,132
Other trading activities 12,639 12,639 8,130
Other income 40 40 1716
Total incomeandendowmentsfrom: $1,005 7,292 58,297 93,977
Expenditure on:
Raising funds
Expenditureoncharitable activities
Total expenditureon:
44,640
44,640
4489
4,489
49,129
49,129
333,328
333,328
Netincome (expenditure) 6,365 2,803 9,168
Transfers
Grosstransfers between funds - in
Gross transfers between funds - out
Netincome /(expanditure)
(450)
§,915
55
(55)
450
3,253
505
(505)
9,168:
(239,351)
Otherrecognised gains /losses
Gains / losses on investment assets
Gains on revaiuation, fixed assets, charity's own
USB
Netmovement infunds 6,915 3,253 9,168 (239,351)
Totalfunds brought forward 18,426 5,050 6,680 34,156 270,507
Total funds carriedforward 25,341 5,050 9,933 40,324 34,156
Represented by
Unrestricted
Generalfund
25,341 25,341 18,426
Designated
AOQG Zone Days
BuildingFund
Pay It Forward
50
5,000
50
5,000
50
5,000
Restricted
BulidingFund 9,933 9,933 6,680

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Mangravet Church working as Grace Community Church (Maidstone)

Statement of assets and liabilities

General Designated Restricted Endowment This year Last year
Currant assets -Cash at bankand In hand
Co-OpCommunity Direct Plus-
Gash Suspense -
= * Totals 25,366
(25)
25,341
4,995
55
5,050
9,933
9,933
40,294
30
40,324
- 31,133
23
31,156
Grandtotal 25,341 5,050 9.933 40,324 31,156
Othermonetary assets
Gift aid dueto Charity 2,953
HMRC NI Overpayment 1,750
Totals 4,088
Liabilities
Fee forthe Independent Examination 350 350 960
Building project Totals 350 4139
4139
4,139
4489
283,134
284,094

Assots retained for the charity's own use ;

Freehold Building 921,397 Equipment 12,077 933,474

The Irustees have Used insurance values as [he trustees are Unable to reliably estimate current values: insurance values may differ materially from current values.

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The accounts were approved and sign on their behalf by
YZae date 18.2.24
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Charlies Keith

The noles on pages XX to XX form part of these accounts.

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LI]
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Mangravet Church working as Grace Community Church (Maidstone)

Fund movement by type

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Opening Incoming Outgoing Transfers Gains/osses Journals Closing
PIF - Pay It Forward
Designated
Sub-total for PIF
General - General fund
Unrestricted 19.426 51,005 44,640 (450) 25.341
Sub-total for General 19,426 51,005 44,640 (450) 25,344
AOG - AOG Zone Days
Designated 50 50
Sub-total for AOG 50 50
Building - Building Fund
Designated 5,000 §,000
Restricted 6,680 7,292 4,469 450 _ ; 9,933
Sub-total for Building 11,680 7,292 4,489 450 14,933
Grand total 34.156 58,297 49,929
Analysis of receipts of receipts receipts and payments
Total
Unrestricted Designated _Restricted Endowment This vear Last vear al
INCOME AND ENDOWMENTS
Donations and legacies
1101 - General Offering 6,782 6,782 73,794 “s
1102 - Gift Ald General Offering 23,090 110 23,200 10,338
1103 - Building Fund 100 3,792 3,892
1104 - Gift Aid Building Fund 2,730 2,730
1107 - Tax Recovered General Fund oa72 5,972
1108 - Tax Recovered Building Fund 661 661
1110 - Sunday Collections 2,382 2,382
1111 - Pay It Forward Fund
1112 - Gift Aid Pay It Forward Fund
Total 38,326 7,292 45,618 84,132
x
Other trading activities
1106 - Hall Hire 12,639 12,639 6,130 ‘
Total 12,639 12,639 8,130 ,
Other income
1109 - Other Income 40 40 1,622 :
1113 - Interest Received 93
INCOME TOTALTotal 51,00540 F292 58,29740 93,9771,715
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Analysis of receipts of receipts receipts and payments

INCOME AND ENDOWMENTS

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