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2024-08-31-accounts

GCC TRUSTEES REPORT 2024

SUMMARY OF THE CHARITY’S MAIN ACTIVITIES AND ACHIEVEMENTS

To further the above objects and vision, the charity’s main activities and achievements were as follows:

The Church is not a building, but a gathering of people of different ages and backgrounds, whose lives have been changed by Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, were also committed to love and care for each other and to being a blessing to the area in which they live.

Grace Community Church it’s Church Leaders, it’s Trustees and members are committed to the restoration of the New Testament principles. It is not alone in this. It is one of many churches in the area , nation and world - wide that’s is rediscovering the excitement of knowing Jesus. The vision is to see the community around Grace Community Church come to experience knowing Jesus Christ as Lord and Saviour and Friend.

CHURCH SERVICES AND OTHER RELATED MEETINGS

The past year the church has continued it’s Services in the Church Building. The church has been able to initiate a support group for Women who are part of the Church. ?

During the past year the church has hosted a number of indoor and outdoor events to encourage people both within the church as well as in the community to connect with each other.

The Church has hosted and facilitated a Harvest Food Collections with a local Charity MADAM which exists to support the marginalised and needy in the local community.

Alongside these events the church has also hosted both Weddings and Funerals as part of it’s service to the community as a whole.

1

COMMUNITY EVENTS

Further to this the church has been able to host events for the benefit of the local community which have been a great opportunity for the church to develop new relationships within the Community. In particular the Church put on Community Events such as a Cake and Make along with Easter Hunt during the Easter Holidays. We also hosted a Themed Assembly for a local primary school focusing on the Community as well as a Christmas Meal and Christmas experience including a Community Giveaway for the children. All of these events were undertaken with no cost or charge to the Community.

We anticipate being able to complete other events of this kind in the coming year.

OTHER CHURCH ACTIVITIES

Church volunteers have also continued to be involved with other initiatives including.

In planning the activities of the church the Trustees have applied the guidance on public benefit issued by the Charity Commission.

The church building is used as a Polling Station and is hired by the local community for events such as children’s parties and other family life celebrations.

Most of the charity’s activities are undertaken by volunteers and the charity could not operate effectively without their efforts.

OTHER ORGANISATIONS AND WORK SUPPORTED BY THE CHURCH

The church continues to support the work of Maidstone Street Pastors, The Family Trust ( A local Christian Charity working in schools. We also support the work of a missionary based in Europe who works within a network of churches.

2

FINANCIAL REVIEW

Pastors Charles Keith and Becky Keith have continued to be employed by the Church on a part-time basis. Their combined salaries amount to the equivalent of one full-time post.

The past year has also seen the successful completion of Phase 2 of the building project which was a further partial completion of the project. Fortunately through continued fundraising as well as donations from Church Members the church was able to successfully pay for phase 2 in full.

Since the completion of phase 2 the church has continued to raise funds towards what will now be known as Phase 3. We anticipate that in the next year a combination of fundraising and grant applications will enable the church to see the completion of the Building Project in its entirety.

The Trustees have set a cautious budget and continued to monitor commitments as well as reserves on a monthly basis. This has enabled the church to maintain a reserve amount at or above our targeted amount throughout the past year. This is no small part also due to the support of the congregation with their continued giving.

Independent Examiner’s report

Accounts for the year ended 31[st] August 2024

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.

3

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

I 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 accounts to be reached.

Date: 13[th] March 2025

Signed:

Stephen Hendy

Data Developments

First Floor, The Chubb Building, Fryer Street, Wolverhampton WV1 1HT

4

Statement of Financial Activity

Prior
Unrestricted
Designated

Restricted
Endowment Total year
funds funds funds funds funds total
funds
Income and endowments from:
Donations and
legacies
42,309.78 175.00 45,788.55 - 88,273.33 45,618.44
Income from
charitable activities - - - - - -
Other trading activities
10,493.50
- - - 10,493.50 12,638.50
Investments - - - - - -
Other income 784.44 - - - 784.44 40.00
Total income 53,587.72 175.00 45,788.55 **- ** **99,551.27 ** 58,296.94
Expenditure on:
Raising funds 2,331.00 - - - 2,331.00 -
Charitable activities 38,623.21 - 51,867.25 - 90,490.46 49,128.67
Other expenditure - - - - - -
Total expenditure 40,954.21 - 51,867.25 **- ** **92,821.46 ** 49,128.67
Net income /
(expenditure)
resources before
12,633.51 175.00 (6,078.70) - 6,729.81 9,168.27
transfer
Transfers
Gross transfers between funds - in - 670.00 5,030.00 - 5,700.00 505.00
Gross transfers between funds - out (5,700.00) - - - (5,700.00) (505.00)
Other recognised gains / losses
Gains/losses on investment assets - - -
-

-
-
Gains on revaluation, fixed assets,
charity's own use - - -
-

-
-
Net movement in funds 6,933.51 845.00 (1,048.70)
-

6,729.81
9,168.27
Reconciliation of funds
Total funds brought forward 25,340.73 5,050.00 9,933.42
-
**40,324.15 ** 31,155.88
Total funds carried forward 32,274.24 5,895.00 8,884.72
-
**47,053.96 ** 40,324.15
Represented by
Unrestricted
General fund 32,274.24 - -
-
32,274.24 25,340.73
Designated
AOG Zone
Days
- 50.00 -
-

50.00
50.00
Building Fund - 5,000.00 -
-

5,000.00
5,000.00
Pay It Forward - 845.00 -
-

845.00
-
Restricted
Agency
collection - - -
-

-
-
Building Fund - - 8,884.72
-

8,884.72
9,933.42

5

Balance Sheet (Summary)

Balance Sheet (Summary)
As at As at
31/08/2024 31/08/2023
Fixed assets
- -
Current assets
Cash At Bank And In Hand 47,068.96 40,324.15
47,068.96 40,324.15
Liabilities
Creditors: Amounts Falling Due In One Year 15.00 -
15.00 -
Net current assets less current liabilities 47,053.96 40,324.15
Total assets less current liabilities 47,053.96 40,324.15
Liabilities
- -
Total net assets less liabilities 47,053.96 40,324.15
Represented by
Unrestricted
Unrestricted - General Funds 32,274.24 25,340.73
Designated
Designated - AOG Zone Days 50.00 50.00
Designated - Building Fund 5,000.00 5,000.00
Designated - Pay It Forward 845.00 -
Restricted
Restricted - Building Fund 8,884.72 9,933.42
Fund Totals 47,053.96 40,324.15

6

Statement of Assets and Liabilities (by code)

Class and nominal code General Designated Restricted Endowment

Total Last year

Current Asset - Cash At Bank And In Hand
0001: Co-Op Community Direct
Plus
31,979.23
5,895.00
8,899.72
- 46,773.95 40,294.23
0002: Cash Suspense
295.01
-
-
-
295.01
29.92
Total 32,274.24
5,895.00
8,899.72
- 47,068.96 40,324.15
Liability - Agency Accounts
6699: Agency collections
-
-
15.00
-
15.00
-
Total
-
-
15.00
-
15.00
-
Net total assets 32,274.24
5,895.00
8,884.72
- 47,053.96 40,324.15
Represented by
General (Unrestricted)
32,274.24
-
- -
32,274.24
25,340.73
Designated - AOG
-
50.00
- -
50.00
50.00
Designated - Building
-
5,000.00
- -
5,000.00
5,000.00
Designated - PIF
-
845.00
- -
845.00
-
Restricted - Building
-
-
8,884.72 -
8,884.72
9,933.42
Total
32,274.24
5,895.00
8,884.72 -
47,053.96
40,324.15
Current Asset - Cash At Bank And In Hand
0001: Co-Op Community Direct
Plus
31,979.23
5,895.00
8,899.72
- 46,773.95 40,294.23
0002: Cash Suspense
295.01
-
-
-
295.01
29.92
Total 32,274.24
5,895.00
8,899.72
- 47,068.96 40,324.15
Liability - Agency Accounts
6699: Agency collections
-
-
15.00
-
15.00
-
Total
-
-
15.00
-
15.00
-
Net total assets 32,274.24
5,895.00
8,884.72
- 47,053.96 40,324.15
Represented by
General (Unrestricted)
32,274.24
-
- -
32,274.24
25,340.73
Designated - AOG
-
50.00
- -
50.00
50.00
Designated - Building
-
5,000.00
- -
5,000.00
5,000.00
Designated - PIF
-
845.00
- -
845.00
-
Restricted - Building
-
-
8,884.72 -
8,884.72
9,933.42
Total
32,274.24
5,895.00
8,884.72 -
47,053.96
40,324.15
Current Asset - Cash At Bank And In Hand
0001: Co-Op Community Direct
Plus
31,979.23
5,895.00
8,899.72
- 46,773.95 40,294.23
0002: Cash Suspense
295.01
-
-
-
295.01
29.92
Total 32,274.24
5,895.00
8,899.72
- 47,068.96 40,324.15
Liability - Agency Accounts
6699: Agency collections
-
-
15.00
-
15.00
-
Total
-
-
15.00
-
15.00
-
Net total assets 32,274.24
5,895.00
8,884.72
- 47,053.96 40,324.15
Represented by
General (Unrestricted)
32,274.24
-
- -
32,274.24
25,340.73
Designated - AOG
-
50.00
- -
50.00
50.00
Designated - Building
-
5,000.00
- -
5,000.00
5,000.00
Designated - PIF
-
845.00
- -
845.00
-
Restricted - Building
-
-
8,884.72 -
8,884.72
9,933.42
Total
32,274.24
5,895.00
8,884.72 -
47,053.96
40,324.15
32,274.24
5,895.00
8,899.72
- 47,068.96 40,324.15
-
-
15.00
-
15.00
-

-
-
15.00
-
15.00
-
32,274.24
5,895.00
8,884.72
- 47,053.96 40,324.15
32,274.24
-
- -
32,274.24
25,340.73
-
50.00
- -
50.00
50.00
-
5,000.00
- -
5,000.00
5,000.00
-
845.00
- -
845.00
-
-
-
8,884.72 -
8,884.72
9,933.42
32,274.24
5,895.00
8,884.72 -
47,053.96
40,324.15

Fund movement summary

Fund Opening Incoming Outgoing Transfers Gains/Losses Journals Closing

PIF
Designated - 175.00 - 670.00 - - 845.00
Sub-totals - 175.00 - 670.00 - - 845.00
General
Unrestricted 25,340.73 53,587.72 40,954.21 (5,700.00) - - 32,274.24
Sub-totals 25,340.73 **53,587.72 ** **40,954.21 ** (5,700.00) - **- ** 32,274.24
AOG
Designated 50.00 - - - - - 50.00
Sub-totals 50.00 - - - - - 50.00
Building
Designated 5,000.00 - - - - - 5,000.00
Restricted 9,933.42 45,788.55 51,867.25 5,030.00 - - 8,884.72
Sub-totals 14,933.42 **45,788.55 ** 51,867.25 5,030.00 - **- ** 13,884.72
Totals 40,324.15 **99,551.27 ** 92,821.46 - - **- ** 47,053.96

7

Analysis of income and expenditure

Total Total
This Last
**Unrestricted ** **Designated ** Restricted Endowment Restricted Endowment
year year
INCOME AND ENDOWMENTS FROM:
Donations and legacies
1101 - General Offering 7,872.60 - - -
-
7,872.60 6,782.47
1102 - Gift Aid General Offering 21,992.50 - - -
-
21,992.50 23,200.00
1103 - Building Fund - - 32,690.05 32,690.05
-
32,690.05 3,891.75
1104 - Gift Aid Building Fund 100.00 - 11,800.00 11,800.00
-
11,900.00 2,730.00
1107 - Tax Recov General Fund 5,826.96 - - -
-
5,826.96 5,971.56
1108 - Tax Recov Building Fund - - 1,298.50 1,298.50
-
1,298.50 660.65
1109 - Tax Recov Pay It Forward - 15.00 - -
-
15.00 -
1111 - Sunday Collections 6,517.72 - - -
-
6,517.72 2,382.01
1112 - Pay It Forward Fund - 150.00 - -
-
150.00 -
1113 - Gift Aid Pay It Forward
Fund
- 10.00 - -
-
10.00 -
Donations and legacies
Totals
Donations and legacies
Totals
42,309.78
175.00 45,788.55 45,788.55
**- **
**88,273.33 ** 45,618.44
Income from charitable activities
Income from charitable Income from charitable
activities Totals activities Totals
-
- - -
-
- -
Other trading activities
1106 - Hall Hire 10,493.50 - - -
-
10,493.50 12,638.50
Other trading activities Totals Other trading activities Totals
10,493.50
- - -
**- **
**10,493.50 ** 12,638.50
Investments
Investments Totals Investments Totals
-
- - -
-
- -

8

Other income
1110 - Other Income
1114 - Interest Received
Other income Totals
Income and endowments Grand totals
784.44
-
- -
784.44
40.00
-
-
- -
-
-

784.44
-
- -
784.44
40.00

53,587.72 175.00
45,788.55 -
99,551.27
58,296.94

EXPENDITURE ON:

Raising funds
1224 - Cash in hand
Raising funds Totals
Expenditure on charitable activities
1201 - Children's Youth Work
1202 - Local Mission Support
1203 - Comm Projects/Events
1204 - Fellowship
1205 - Overseas Support/Trips
1206 - Visiting Ministry
1207 - Gifts
1208 - Wages, HMRC and Pension Contribution
1209 - Payroll Admin
1210 - AOG Contribution
1211 - Telephone/Internet
1212 - Postage and Stationary
1213 - Advertising
1214 - Equipment & Website
1215 - Building Maintenance
1216 - Insurance
1217 - Water, Electric and Gas
1218 - Licences & Subscriptions
1219 - Conferences and Training
1220 - Professional Fees
1221 - Other Expenses
1222 - Building Fund Restricted
1223 - Build Fund Designated
1225 - Ministry / Fellowship Gifts
1226 - Administration
1227 - Building Project
1228 - Accounts Prep & Examin
1229 - Relief of Poverty
1230 - Pay It Forward Designated
Expenditure on charitable activities Totals
Other expenditure
Other expenditure Totals
Expenditure Grand totals
2,331.00
-
- -
2,331.00
-

2,331.00
-
- -
2,331.00
-
-
-
- -
-
8.40
1,107.50
-
- -
1,107.50
920.00
394.51
-
- -
394.51
332.66
143.98
-
- -
143.98
146.40
850.00
-
- -
850.00
600.00
100.00
-
- -
100.00
100.00
213.93
-
- -
213.93
725.88
24,267.34
-
- -
24,267.34
29,538.03
360.00
-
- -
360.00
360.00
1,399.32
-
- -
1,399.32
1,408.20
864.39
-
- -
864.39
542.02
36.40
-
- -
36.40
(33.65)
23.00
-
- -
23.00
176.58
1,766.22
-
- -
1,766.22
306.50
970.81
-
- -
970.81
1,172.81
1,037.74
-
- -
1,037.74
1,009.98
1,710.88
-
- -
1,710.88
2,399.48
1,258.45
-
- -
1,258.45
1,270.28
1,759.75
-
- -
1,759.75
2,066.00
350.00
-
- -
350.00
92.80
8.99
-
- -
8.99
279.52
-
-
- -
-
4,488.98
-
-
- -
-
-
-
-
- -
-
-
-
-
- -
-
(172.20)
-
-
51,867.25 -
51,867.25
-
-
-
- -
-
1,390.00
-
-
- -
-
-
-
-
- -
-
-

38,623.21
-
51,867.25 -
90,490.46
49,128.67

-
-
- -
-
-

40,954.21
-
51,867.25 -
92,821.46
49,128.67

9