2025-08-31-accounts - Mangravet Church

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Financial Statements for Grace Community Church Maidstone

For the year ended 31[st] August 2025

Grace Community Church, Grove Road, Maidstone www.gccmaidstone.org.uk

Statement of Financial Activity

	Unrestricted	Designated	Restricted	Endowment	Total	Prior year total
	funds	funds	funds	funds	funds
						funds
Income and endowments from:
Donations and legacies	44,603.94	47.50	16,307.14	-	60,958.58	88,273.33
Income from charitable activities	-	-	-	-	-	-
Other trading activities	9,802.00	-	-	-	9,802.00	10,493.50
Investments	-	-	-	-	-	-
Other income	-	-	-	-	-	784.44
Total income	54,405.94	47.50	16,307.14	-	70,760.58	99,551.27
Expenditure on:
Raising funds	-	-	-	-	-	2,331.00
Expenditure on charitable activities	51,131.32	5,094.79	26,890.75	-	83,116.86	90,490.46
Other expenditure	-	-	-	-	-	-
Total expenditure	51,131.32	5,094.79	26,890.75	-	83,116.86	92,821.46
Net income / (expenditure) resources before transfer	3,274.62	(5,047.29)	(10,583.61)	-	(12,356.28)	6,729.81
Transfers
Transfers between funds - in	-	145.00	19,187.03	-	19,332.03	5,700.00
Transfers between funds - out	(19,332.03)	-	-	-	(19,332.03)	(5,700.00)
Other recognised gains / losses
Gains/losses on investment	-	-	-	-	-	-
Gains on revaluation, fixed
assets, charity's own use	-	-	-	-	-	-
Net movement in funds	(16,057.41)	(4,902.29)	8,603.42	-	(12,356.28)	6,729.81
Reconciliation of funds
Total funds brought forward	32,274.24	5,895.00	8,884.72	-	47,053.96	40,324.15
Total funds carried forward	16,216.83	992.71	17,488.14	-	34,697.68	47,053.96
Represented by
Unrestricted
General fund	16,216.83	-	-	-	16,216.83	32,274.24
Designated
AOG Zone Days	-	50.00	-	-	50.00	50.00
Building Fund	-	-	-	-	-	5,000.00
Pay It Forward	-	942.71	-	-	942.71	845.00
Restricted
Agency collection	-	-	-	-	-	-
Building Fund	-	-	17,488.14	-	17,488.14	8,884.72

Balance Sheet (Summary)

Balance Sheet (Summary)
		As at	As at
		31/08/2025	31/08/2024
Fixed assets
		-	-
Current assets
Cash At Bank And In Hand		34,697.68	47,068.96
		34,697.68	47,068.96
Liabilities
Creditors: Amounts Falling Due In One Year		-	15.00
		-	15.00
Net current assets less current liabilities		34,697.68	47,053.96

Total assets less current liabilities		34,697.68	47,053.96
Liabilities
		-	-
Total net assets less liabilities		34,697.68	47,053.96
Represented by
Unrestricted
Unrestricted - General Funds		16,216.83	32,274.24
Designated
Designated - AOG Zone Days		50.00	50.00
Designated - Building Fund		-	5,000.00
Designated - Pay It Forward		942.71	845.00
Restricted
Restricted - Building Fund		17,488.14	8,884.72
	Fund Totals	34,697.68	47,053.96

Statement of Assets and Liabilities (by code)

Class and nominal code	General Designated	General Designated	Restricted Endowment	Restricted Endowment	Total	Last year
Current Asset - Cash At Bank And In Hand	Current Asset - Cash At Bank And In Hand
0001: Co-Op Community Direct Plus 15,889.92	0001: Co-Op Community Direct Plus 15,889.92	0001: Co-Op Community Direct Plus 15,889.92 992.71	17,488.14	17,488.14 -	34,370.77	46,773.95
0002: Cash Suspense	326.91	326.91 -	-	- -	326.91	295.01
Total 16,216.83	Total 16,216.83	Total 16,216.83 992.71	17,488.14	17,488.14 -	34,697.68	47,068.96
Liability - Agency Accounts
6699: Agency collections	-	- -	-	- -	-	15.00
Total	-	- -	-	- -	-	15.00
Net total assets 16,216.83	Net total assets 16,216.83	Net total assets 16,216.83 992.71	17,488.14	17,488.14 -	34,697.68	47,053.96
Represented by
General (Unrestricted)	16,216.83	16,216.83 -	-	- -	16,216.83	32,274.24
Designated - AOG	-	- 50.00	-	- -	50.00	50.00
Designated - Building	-	- -	-	- -	-	5,000.00
Designated - PIF	-	- 942.71	-	- -	942.71	845.00
Restricted - Building	-	- -	17,488.14	17,488.14 -	17,488.14	8,884.72
Total 16,216.83	Total 16,216.83	Total 16,216.83 992.71	17,488.14	17,488.14 -	34,697.68	47,053.96

Fund movement summary Fund Opening Incoming Outgoing Transfers Gains/Losses Journals Closing

PIF
Designated		845.00	47.50	94.79	145.00	-	-	942.71
	Sub-totals	845.00	47.50	94.79	145.00	-	-	942.71
General
Unrestricted		32,274.24	54,405.94	51,131.32	(19,332.03)	-	-	16,216.83
	Sub-totals	32,274.24	54,405.94	51,131.32	(19,332.03)	-	-	16,216.83
AOG
Designated		50.00	-	-	-	-	-	50.00
	Sub-totals	50.00	-	-	-	-	-	50.00
Building
Designated		5,000.00	-	5,000.00	-	-	-	-
Restricted		8,884.72	16,307.14	26,890.75	19,187.03	-	-	17,488.14
	Sub-totals	13,884.72	16,307.14	31,890.75	19,187.03	-	-	17,488.14
	Totals	47,053.96	70,760.58	83,116.86	-	-	-	34,697.68

Analysis of income and expenditure

					Total	Total
					This	Last
	Unrestricted	Designated	Restricted	Endowment
					year	year
INCOME AND ENDOWMENTS FROM:
Donations and legacies
1101 - General Offering	5,975.00	-	-	-	5,975.00	7,872.60
1102 - Gift Aid General Offering	23,175.50	-	-	-	23,175.50	21,992.50
1103 - Building Fund	-	-	3,485.05	-	3,485.05	32,690.05
1104 - Gift Aid Building Fund	1,050.00	-	10,391.00	-	11,441.00	11,900.00
1107 - Tax Rec General Fund	5,844.59	-	-	-	5,844.59	5,826.96
1108 - Tax Rec Building Fund	-	-	2,431.09	-	2,431.09	1,298.50
1109 - Tax Rec Pay It Forward	-	47.50	-	-	47.50	15.00
1111 - Sunday Collections	8,558.85	-	-	-	8,558.85	6,517.72
1112 - Pay It Forward Fund	-	-	-	-	-	150.00
1113 - Gift Aid Pay It Forward	-	-	-	-	-	10.00
Totals	44,603.94	47.50	16,307.14	-	60,958.58	88,273.33
Other trading activities
1106 - Hall Hire	9,802.00	-	-	-	9,802.00	10,493.50
Totals	9,802.00	-	-	-	9,802.00	10,493.50
Investments
Totals	-	-	-	-	-	-
Other income
1110 - Other Income	-	-	-	-	-	784.44
1114 - Interest Received	-	-	-	-	-	-
Totals	-	-	-	-	-	784.44
Grand totals	54,405.94	47.50	16,307.14	-	70,760.58	99,551.27

EXPENDITURE ON: Raising funds 1224 - Cash in hand

EXPENDITURE ON: Raising funds
1224 - Cash in hand	-	-	-	-	-	2,331.00
Totals	-	-	-	-	-	2,331.00
Expenditure on charitable activities
1201 - Children's and Youth Work	96.37	-	-	-	96.37	-
1202 - Local Mission Support	1,170.00	-	-	-	1,170.00	1,107.50
1203 - Community Projects/Events	754.07	-	-	-	754.07	394.51
1204 - Fellowship	241.45	-	-	-	241.45	143.98
1205 - Overseas Support/Trips	600.00	-	-	-	600.00	850.00
1206 - Visiting Ministry	-	-	-	-	-	100.00
1207 - Gifts	384.74	-	-	-	384.74	213.93
1208 - Wages, HMRC and Pension Contribution	35,975.80	-	-	-	35,975.80	24,267.34
1209 - Payroll Admin	360.00	-	-	-	360.00	360.00
1210 - AOG Contribution	1,399.32	-	-	-	1,399.32	1,399.32
1211 - Telephone/Internet	1,002.65	-	-	-	1,002.65	864.39
1212 - Postage and Stationary	35.18	-	-	-	35.18	36.40
1213 - Advertising	-	-	-	-	-	23.00
1214 - Equipment & Website	391.36	-	-	-	391.36	1,766.22
1215 - Building Maintenance	1,816.79	-	-	-	1,816.79	970.81
1216 - Insurance	1,421.64	-	-	-	1,421.64	1,037.74
1217 - Water, Electric and Gas	1,920.29	-	-	-	1,920.29	1,710.88
1218 - Licences & Subscriptions	1,771.66	-	-	-	1,771.66	1,258.45
1219 - Conferences and Training	1,190.00	-	-	-	1,190.00	1,759.75
1220 - Professional Fees	600.00	-	-	-	600.00	350.00
1221 - Other Expenses	-	-	-	-	-	8.99
1222 - Building Fund Restricted	-	-	26,890.75	-	26,890.75	-
1223 - Build Fund Designated	-	5,000.00	-	-	5,000.00	-
1225 - Ministry / Fellowship Gifts	-	-	-	-	-	-
1226 - Administration	-	-	-	-	-	-
1227 - Building Project	-	-	-	-	-	51,867.25
1228 - Accounts Prep & Exam	-	-	-	-	-	-
1229 - Relief of Poverty	-	-	-	-	-	-
1230 - Pay It Forward Designated	-	94.79	-	-	94.79	-
Totals	51,131.32	5,094.79	26,890.75	-	83,116.86	90,490.46
Other expenditure
Other expenditure Totals	-	-	-	-	-	-
Expenditure Grand totals	51,131.32	5,094.79	26,890.75	-	83,116.86	92,821.46

Independent Examiner’s report

Accounts for the year ended 31[st] August 2025

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

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: 26[th] March 2026

Signed:

Stephen Hendy

Data Developments, The Chubb Building, Fryer Street, Wolverhampton, WV1 1HT

Purpose of the Trustees’ Annual Report

The report should be understood as both a compliance document and a communication tool. It is often the first (and sometimes only) formal introduction someone has to the Church, so it should be clear, welcoming, and confident in tone.

Governance and Trustees

This section should explain how the church is governed, the role and responsibilities of trustees, and how oversight and accountability are exercised. It should give confidence that the church is well run, transparent, and properly managed. In this section you would name the Trustees and their appointment dates, detail financial institutes and provide details of the Independent Examiners

Objectives and Activities

This section should clearly set out the charitable aims of the church and describes the main activities undertaken during the year. It should be written in plain language and clearly show how those activities support and further the arities aims, objectives, mission and charitable purposes of the church.

wider public, not just church members. This could include community-facing ministries, pastoral support, educational activities, and work with vulnerable or isolated people. The emphasis should be on impact beyond the congregation.

Review of Achievements and Impact

This is a key opportunity to highlight what has gone well during the year. Rather than simply listing activities, this section should explain the di�erence those activities have made spiritually, socially, and within the local community. Where possible, examples of impact should be included.

Financial Review

expenditure, along with any significant changes from previous years. It should help the reader understand how giving has enabled ministry and mission, rather than relying on technical or purely accounting language.

Reserves Policy

This section should clearly explain why the church holds reserves, how reserve levels are determined, and how this supports long-term sustainability. It is an opportunity to demonstrate good stewardship and responsible financial planning.

Overall Tone and Readability

Throughout, the report should be easy to read, positive, and accessible to someone

with no prior knowledge of Grace Church. It should be a document that people can engage with, not just a formal record.

In summary, a stronger Trustees’ Annual Report would not only meet statutory requirements, but would also serve as a clear, encouraging, and compelling account of Church’s life, impact, and stewardship.