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← Christ Church Haywards Heath

2024-12-31-accounts

CHRIST CHURCH HAYWARDS HEATH Report and Accounts year ended 31 December 2024

Page 1

CHRIST CHURCH HAYWARDS HEATH

FOR THE YEAR ENDED 31 DECEMBER 2024

COMPANY INFORMATION

Directors/Trustees

M Field
S Mills
G Nicholls
S Nicholls (resigned 31st October 2024)
S Nicholls
C Strudwick
I Thomas
M Ventham
R Oliver
(appointed January 2024 - resigned March 2025)
Company Secretary S Mills
Church Elders M Field
G Nicholls
S Nicholls (resigned 31st October 2024)
N Severs
C Strudwick
I Thomas
M Ventham
Governing Document Memorandum and Articles of Association dated 5 May 2022
Company Registration Number 06459931
Charity Registration Number 1122949
Registered Office Christ Church
New England Road
Haywards Heath
West Sussex
RH16 3LE.
Independent Examiner Archie McDowall BA CA
Stewardship
1 Lamb's Passage
LONDON
EC1Y 8AB
Bankers HSBC Bank plc

CONTENTS

Page
Company Information 2
Directors Report 3-7
Statement of Directors Responsibilities 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Accounts 12-18
Detailed Statement of Financial Activities 19

Page 2

CHRIST CHURCH HAYWARDS HEATH Directors Report FOR THE YEAR ENDED 31 DECEMBER 2024

1 STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, The Memorandum and Articles of Association (MEMARTS), and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Organisation and Management

The charity is the legal entity managing the assets of the church organisation known as Christ Church Haywards Heath. The overall responsibility for the activities of the Church rest with the church elders who are also Trustees of the charity. The trustees will as far as possible conduct the business of the Charity in accordance with the decisions taken by the Church and in accordance with the decision-making process outlined in the Church’s Handbook whilst complying with all company and charity law requirements.

Recruitment and appointment of new trustees

Once appointed at an AGM, the term of office of a trustee shall continue until he/she retires or is removed in accordance with the relevant provisions of the articles.

2 OBJECTIVES AND ACTIVITIES

Objectives

The Charity's objects are fully detailed in the MEMARTS but in summary they are:

(1)to advance and practise the Christian faith in accordance with the Statement of Beliefs in Haywards Heath and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit; and

(2)such other charitable purposes as shall, in the opinion of the trustees, put into practice the Christian faith in accordance with the Statement of Beliefs, including but not limited to: the relief of sickness, distress and financial hardship and the promotion and preservation of good health by the provision of funds, goods or services of any kind, including through the provision of counselling, education and support and by the promotion of spiritual and physical well-being in the said location and in such other parts of the United Kingdom or the world as the trustees from time to time may think fit.

Activities

The principal activities of the Charity are

(1) to run a local Church in line with the teaching of Jesus Christ as recorded in the Bible, the membership of which is open to all Christians who subscribe to the statement of faith

(2) to provide support and pastoral care for Church members

(3) to run clubs and activities across a variety of age ranges that are open to the wider community and which seek to share the teaching of Jesus Christ

(4) to support a number of missionaries and organisations seeking to promote the Christian faith in the UK and overseas

(5) to provide community based activities and support, particularly to those in the community who may be in need due to isolation, poverty or vulnerability.

Page 3

CHRIST CHURCH HAYWARDS HEATH Directors Report FOR THE YEAR ENDED 31 DECEMBER 2024

Statement of Beliefs

(1) God

There is one God, who exists eternally in three distinct but equal persons: the Father, the Son and the Holy Spirit. God is unchangeable in his holiness, justice, wisdom and love. He is the almighty Creator, Saviour and Judge, who sustains and governs all things according to his sovereign will for his own glory.

(2) The Bible

God has revealed himself in the Bible, which consists of the Old and New Testaments alone. Every word was inspired by God through human authors, so that the Bible as originally given is in its entirety the Word of God, without error and fully reliable in fact and doctrine. The Bible alone is the complete, final, sufficient and authoritative revelation of God’s will for mankind and for the belief and conduct of the Church and of the individual believer.

(3) The Human Race

All men and women, being created male and female in the image of God, have inherent and equal dignity and worth. Their greatest purpose is to obey, worship and love God. As a result of the fall of our first parents, every aspect of human nature has been corrupted and all men and women are without spiritual life, guilty sinners and hostile to God. Every person is therefore under the just condemnation of God and needs to be born again, forgiven and reconciled to God in order to know and please him.

(4) The Lord Jesus Christ

The Lord Jesus Christ is fully God and fully man. He was conceived by the Holy Spirit, born of a virgin, and lived a sinless life in obedience to the Father. He taught with authority and all his words are trustworthy. On the cross he died in the place of sinners, bearing God’s punishment for their sin, redeeming them by his blood. He rose from the dead and in his resurrection body ascended into heaven, where he is exalted as Lord of all. He intercedes for his people in the presence of the Father.

(5) Salvation

Salvation is entirely a work of God’s grace and cannot be earned or deserved. God in love chose his people before the world began so that they might be conformed to the image of his Son and receive all the blessings of eternal life. Salvation has been accomplished by the Lord Jesus Christ and is offered to all in the gospel. Those whom the Father chose are given new life through the Spirit, who convicts them of their sin and grants repentance and faith. All who repent of their sins and who believe in Christ are forgiven, justified by faith alone, adopted into the family of God, sanctified, and finally glorified in heaven.

(6) The Holy Spirit

The Holy Spirit has been sent from heaven to glorify the Lord Jesus Christ. He applies Christ’s work of salvation to sinners as he imparts spiritual life and gives a true understanding of the Scriptures. He lives in all believers, bringing assurance of salvation and producing increasing likeness to Christ. It is by his Spirit that Christ builds and sanctifies his Church, equipping and empowering its members to serve him.

Page 4

CHRIST CHURCH HAYWARDS HEATH Directors Report FOR THE YEAR ENDED 31 DECEMBER 2024

(7) The Church

The universal Church is the body of which Christ is the head and to which all who are saved belong. It is made visible in local churches, which are congregations of believers who are committed to each other for the teaching of the Word, for fellowship, for the Lord’s Supper and for prayer. To local churches is committed the defence and proclamation of the gospel, the recognition and use of Christ’s gifts, and the care and discipline of the people of God. The unity of the body of Christ is expressed within and between local churches by mutual love, respect, care and encouragement.

(8) Baptism and the Lord’s Supper

Baptism and the Lord’s Supper have been given by Christ as visible signs of the gospel. Baptism is a sign of union with Christ and of entry into his Church. It does not impart spiritual life or wash away sin but symbolises the cleansing that is received by faith alone. The Lord’s Supper is a commemoration of Christ’s sacrifice offered once for all and a sign of continued union with him and with his Church. Its benefits are received by faith.

(9) The Future

The Lord Jesus Christ will return in glory. He will raise the dead and judge the world in righteousness. The wicked will be sent to eternal punishment and the righteous will be welcomed into a life of eternal joy in fellowship with God. God will make all things new and will be glorified forever.

(10) Marriage

Sexual intimacy is a gift from God and is to be enjoyed exclusively within the context of marriage. Marriage is, by definition, heterosexual and between one man and one woman. Marriage ultimately serves as a type of the union between Christ and his Church.

3 ACHIEVEMENT AND PERFORMANCE

We are grateful for strong attendance on Sunday and midweek meetings and a commitment to serve in church ministries and in the community. Overall, the membership remained steady during 2024. Our Grace Advocacy team continues to provide practical help and support to local people to ensure they get the right assistance from government and other agencies. This has a reputation as a trusted service which continues to receive referrals from social prescribers working with local GP practices. Our Welfare Fund continues to provide targeted financial support to relieve particular needs among church members. We have refreshed our team befriending asylum-seeking residents of a local Hope Into Action house. One of our paid Elders has begun to facilitate occasional counselling courses organised by Biblical Counselling UK and another continues to spend a day a week as director of Affinity.

We continue to be amazed by the generosity of our members even in the context of severe financial challenges which have been present for several years, including giving for the Welfare Fund and Mission. Donations in 2024, including a special gift day, meant we broadly broke even in our operations for the year.

We appointed a non-Elder Trustee with no financial or family connection to paid elders in January 2024 and one of our Elder-Trustees retired in September. We currently have six Elder-Trustees and two non-Elder Trustees. We are grateful to our God who works through all things for his glory and has certainly helped us throughout the year.

Page 5

CHRIST CHURCH HAYWARDS HEATH Directors Report FOR THE YEAR ENDED 31 DECEMBER 2024

There is a considerable difference between the income to CCHH in 2023 and 2024. The regular giving income from church members in both years is about the same. However, there was significant additional income from legacies, grants and special gift days in 2023 which accounts for the difference.

At the commencement of 2024, we were aiming for a balanced operating budget. With additional general donations in November, we received a total of £184,000 of unrestricted funds. However, Gift Aid receipts were slightly lower than expected as there was an increase in the balance of nonGift Aid giving. Thankfully, our operational costs were controlled (excluding some unbudgeted items). This left us with a small operational deficit of £1500. The items which were not in the original budget amounted to £11,800 and included replacement chairs, replacement sound desk and additional mission expenditure. These additional costs will be taken from our longer-term reserves. With the upturn in interest rates over the past couple of years and the influx of legacy funds, we have benefited from some £13,000 of interest on deposit accounts in 2024. The Mission Gift Day and the curry evening with the AMEN charity raised almost £16,000. We shared this with the church in Lisbon, Cross Mission in India, AMEN in India and with another Indian mission - Bethesda Khanko to provide relief to those suffering in Manipur. With the concerns about the serious flooding in Brazil, we also sought to send some funds to assist a church in the affected area. Despite our efforts, we were not able to identify a route for these funds to Brazil. We concluded that this £3,000 would be shared with our mission partner Neto Ludgero and to provide flood relief nearer to home in Valencia. This was distributed in January of 2025. The Explore 814 reserve fund was able to provide £4,500 support for the camp in 2024. The balance of the fund at the end of 2024 was just under £13,500.

5 RELATED PARTIES

One of the trustees is a trustee for Mayflower Playgroup which operates a playgroup using the Church premises and pays rent to the Church. The spouse of another Trustee is employed by Mayflower Playgroup.

6 RISK MANAGEMENT

Over this period the Trustees have considered the risks to which the charity is exposed and believe they have put appropriate controls in place to provide reasonable assurance against fraud, loss and error. In particular

Page 6

CHRIST CHURCH HAYWARDS HEATH Directors Report FOR THE YEAR ENDED 31 DECEMBER 2024

7 RESERVES POLICY

The trustees have adopted a formal Reserves Policy. In summary this policy requires the Trustees to seek to hold reserves sufficient to cover

  1. Designated reserves - Investment in land and property strategic to the Church’s activities and income

  2. Specific reserves – reserves that may be needed from time to time to fund specific large expenditure

  3. General reserves – reserves held against day to day operational risks, in particular to provide a period of 12-18 months for the Trustees to seek to replace a material loss of income before a significant rationalisation plan would need to be implemented. General reserves would normally be expected to cover around 3-6 months of regular underlying expenditure for this purpose.

The Church's reserves are currently above the target range set by the Trustees following some signifcant legacy income. The Trustees will be considering how to respond to this situation in 2025.

8 PRINCIPAL FUNDING SOURCES

The principal funding sources are:

o From the house adjacent to the church building (49 New England Road) o From Mayflower Playgroup use of the church building.

9 PUBLIC BENEFIT

The trustees have complied with the duty in section 4 of the 2006 Charities Act to have due regard to guidance published by the Charity Commission in respect of public benefit.

10 POST BALANCE SHEET EVENTS

None

11 CONCLUSIONS

We are grateful that we welcomed new members across all age groups as other members naturally moved on, so that the number of members remained steady over the year. We continued to grow in maturity, as we continued to meet, teach and encourage old friends and new through Sunday services, children and families' ministries, ministries to internationals, and also seniors’ ministries. Our Grace Advocacy team has established itself as a reliable provider of practical help which has won the confidence of local health and social care professionals.

Our verse for the year from Psalm 119 reminds us that God speaks through his word to guide us in the big and small things of life. We continue to trust God for his leading and ongoing work among us, enabling us to trust in Jesus who is the answer to the needs of people all around us who do not know him. If you want to find out more about what we believe and why we have such confidence in our hope then we welcome all to our Sunday services and you can get in touch with us through our website at www.cchh.org.uk.

C J Strudwick

C J Strudwick (Jul 8, 2025 18:39 GMT+1) Jul 8, 2025 Colin Strudwick, On behalf of the Elders and Trustees,

Page 7

CHRIST CHURCH HAYWARDS HEATH Directors Statement of responsbilities FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any

  5. prepare the financial statements on a going concern basis unless it is inappropriate to

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 8

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

CHRIST CHURCH HAYWARDS HEATH ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024 on pages 10-19 following, which have been prepared on the basis of the accounting policies set out on pages 12-14.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants of Scotland, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Archie McDowall

Archie McDowall (Jul 24, 2025 16:31:45 GMT+1)

Archie McDowall, BA CA Institute of Chartered Accountants of Scotland

For and on behalf of: Stewardship 1 Lamb's Passage London

Jul 24, 2025

Page 9

CHRIST CHURCH HAYWARDS HEATH

Statement of Financial Activities

FOR THE YEAR ENDED 31 DECEMBER 2024

Summary Income and Expenditure Account

Note
Income and endowments from:
Donations and legacies
2a
Investments
2b
Charitable activities
2c
Total Income and endowments
Expenditure on
Charitable activities
3
Total expenditure
Net income/(expenditure)before investment gains
Net gains on investments
7
Net income/(expenditure)
Transfers between funds
12
Fund balances at 1 January
Fund balances at 31 December		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2024
2023
£
£
£
£
218,326
15,878
234,203
328,184
34,286
-
34,286
28,941
28,500
-
28,500
29,338
281,112
15,878
296,990
386,462
319,494
15,403
334,897
348,827
319,494
15,403
334,897
348,827
(38,382)
475
(37,908)
37,636
-
125,000
(38,382)
475
(37,908)
162,636
4,503
(4,503)
-
-
1,512,796
25,567
1,538,363
1,375,728
1,478,917
21,539
1,500,456
1,538,363
.

Movements on reserves and all recognised gains and losses are shown above.

The notes on page 12-18 form part of these accounts.

Page 10

CHRIST CHURCH HAYWARDS HEATH

BALANCE SHEET

AS AT 31 DECEMBER 2024

Note Unrestricted Restricted TOTAL TOTAL
Funds Funds 2024 2023
FIXED ASSETS £ £ £ £
Tangible assets 6 714,820 - 714,820 735,016
Investments 7 425,000 - 425,000 425,000
1,139,820 - 1,139,820 1,160,016
CURRENT ASSETS
Debtors 8 14,058 - 14,058 12,190
Cash at bank 9 338,034 21,539 359,573 372,378
352,091 21,539 373,630 384,568
CURRENT LIABILITIES
Liabilities falling due within one year 10 12,994 - 12,994 6,221
Net Current Assets 339,097 21,539 360,636 378,347
Liabilities falling due after one year 11 - - - -
NET ASSETS 1,478,917 21,539 1,500,456 1,538,363
Unrestricted funds
General Funds 12 1,478,917 - 1,478,917 1,512,796
Restricted Funds - 21,539 21,539 25,567
FUND BALANCES 12 1,478,917 21,539 1,500,456 1,538,363

For the year ended 31 December 2024, the company was entitled to the exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

Responsibilities of directors/trustees:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Directors and signed on their behalf on the

Jul 8, 2025

by:

C J Strudwick C J Strudwick (Jul 8, 2025 18:39 GMT+1) --------------------------------------C Strudwick Company number: 06459931 Charity number: 1122949

The notes on page 12-18 form part of these accounts.

Page 11

CHRIST CHURCH HAYWARDS HEATH

Notes to the Accounts AS AT 31 DECEMBER 2024

1a Statutory Information

The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

1b Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

b) Income

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations includes:

Investment income represents income generated by the charity's assets and includes income from letting the charity's property and bank interest.

Page 12

CHRIST CHURCH HAYWARDS HEATH

Notes to the Accounts

AS AT 31 DECEMBER 2024

c) Expenditure

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Freehold land Is not depreciated (because it is not consumed by use)
Freehold buildings Over 50 years after taking account of the building's residual value
Leasehold improvements Over the lease term or, if shorter, expected useful life
Equipment Over 3 to 7 years

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f) Investments

Fixed asset investments are held to generate income and / or for their investment potential. Current asset investments are investments that are held specifically for sale or are investments that the charity expects to sell by the next balance sheet date. Investments are valued as follows:

h) Taxation

The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

Page 13

CHRIST CHURCH HAYWARDS HEATH

Notes to the Accounts

AS AT 31 DECEMBER 2024

These financial statements are presented in sterling, which is the charity's functional currency.

All differences arising from the application of the above policy are charged (or credited) to the

Page 14

CHRIST CHURCH HAYWARDS HEATH

Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2024

2a Donations and legacies
2a
Donations and legacies
General donations
Note 2a
Grants received
Legacies
Tax recoverable
2b
Income from Investments
Note 2b
Interest Received
Rental Income
2c
Income from Charitable activities
Note 2c
Income from Children's activities and camps
Other income
3
Expenditure on charitable activities
Note 3
a
Direct Charitable Costs
Employment costs - ministry staff
Note 5
Accommodation costs
Note 5
Church premises costs (incl depreciation)
Other ministry costs
Outreach
Youth and children's groups including camps
Grants payable
Note 4
Welfare payments
Other charitable costs
b
Support & Administration
Employment costs - administrative staff
Note 5
Church office costs
Investment Property Costs
Subscriptions
Computer & PA expenses
Bank Fees
Professional Fees
Accounts and examination
Other costs
Total expenditure on charitable activities
4
Grants
Missionary support - institutions
Missionary support - individuals		 Total
Total
2024
2023
197,811
232,580
0
8,952
0
44,210
36,392
42,443
234,203
328,184
13,225
7,819
21,061
21,123
34,286
28,941
25,499
26,685
3,001
2,652
28,500
29,338
Total
Total
2024
2023
£
£
84,036
83,364
45,164
43,243
65,504
58,876
11,985
16,265
3,290
5,591
33,088
31,297
35,108
40,724
4,365
7,880
4,065
2,676
286,605
289,917
22,761
26,348
5,084
5,912
3,874
5,601
3,720
3,420
5,692
4,678
460
319
463
6,475
1,800
1,740
4,437
4,417
48,292
58,910
334,897
348,827
Total
Total
2024
2023
£
£
18,554
19,857
16,554
20,867
35,108
40,724

The Church supports missionaries in the UK and internationally. Where a particular missionary has been supported by the church for a number of years, strict compliance with the Charities' Statement of Recommended Practice (SORP) may regard some arrangements as constituting constructive obligations such that future years' support is accounted for in these accounts as a liability. Whilst the support has no final end date in some cases, the church officers assess missionary funding on an annual basis and are confident that the missionaries would not view their support as an open ended obligation by the church.

Page 15

CHRIST CHURCH HAYWARDS HEATH

Notes to the Accounts

FOR THE YEAR ENDED 31 DECEMBER 2024

Grants of more than £1,000 paid to institutions were: Unrestricted Restricted Total Total
Funds Funds 2024 2023
£ £
4H 1,300 - 1,300 1,200
Sussex Gospel Partnership 1,317 - 1,317 1,324
Grace Advocacy 2,400 2,400 2,400
Eldoret Baptist Church (Kenya) 1,300 1,300 11,488
Africa Inland Mission - 2,000
Dnipropetrovs'k Regional Association of Ukrainian Pentecostal Church - 945
Cross Mission (India) 1,220 3,125 4,345
Bethesda Khanko 3,125 3,125
Lifespring Church ( Philippines) 3,804 3,804
5 Staff, Trustees and key management personnel
2024 2023
£ £
Gross wages, salaries & benefits in kind 106,504 108,469
Employer's National Insurance costs 292 1,242
Total staff costs 106,797 109,711

The charity has 4 full time equivalent employed staff (2023: 4). Its activities are generally carried out by volunteers.

The Trustees and Company Secretary are regarded as key management personnel.

Mr G Nicholls received a salary of £16,176 (£15,480 in 2023) in his role as church pastor, and not as Trustee. He also received £3,682 employer's pension contributions (£3,538 for 2023).He was also paid £20,335 (£19,510 in 2023) for accommodation related costs in making his home available as a manse. These payments are permitted in our governing document.

Mr M Ventham was paid £20,220 (£19,350 for 2023) in his role as church pastor, and not in his capacity as Trustee. He also received £4,669 employer's pension contributions (£4,468 for 2023).He was also paid £24,830 (£23,733 in 2023) for accommodation related costs in making his home available as a manse. These payments are permitted in our governing document.

No staff received salaries at a rate of more than £60,000 per annum.

No other remuneration was paid to any trustee or the Company Secretary during the year nor to any person connected to them.

The total donations made by Trustees and connected persons during 2023 were £28,255 (£25,430 in 2023).

No fees were paid to Stewardship during 2022 or 2021 other than for the independent examination of the accounts

6 Tangible Fixed Assets

Cost
At 1 January 2024
Additions
At 31 December 2024
Accumulated Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 1 January 2024		 Furniture, fixtures
& fittings
Freehold -
Church
property
£
£
50,854
1,047,850
-
-
50,854
1,047,850
50,854
312,834
-
20,196
50,854
333,030
-
714,820
-
735,016		 Total
2024
£
1,098,704
-
1,098,704
363,688
20,196
383,884
714,820
735,016

The building known as Christ Church Haywards Heath was transferred from the Fellowship of Independent Evangelical Churches on 13 July 2009 and is included in the accounts at a value of £629,520 based on a valuation in January 2023.

Page 16

CHRIST CHURCH HAYWARDS HEATH

Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2024

7 Investments

Notes to the Accounts
FOR THE YEAR ENDED 31 DECEMBER 2024
Investments
Investments at market value:
At 1 January 2024
Revaluation in 2023
At 31 December 2024
Historical cost of investment.		 2024
2023
£
£
425,000
300,000
-
125,000
425,000
425,000
248,000
248,000

The above investment is a freehold residential property at 49 New England Road. The property has been professionally valued, and is included in the accounts at valuation in 2023 less estimated sales costs.

the accounts at valuation in 2023 less estimated sales costs.
8
Debtors and Prepayments
Tax recoverable (Gift Aid)
Prepayments
Deferred grants receivable
Other debtors
9
Cash at Bank and in Hand
Bank operating accounts
Bank deposits
Petty cash
10
Creditors: liabilities falling due within one year
Other creditors
PAYE and national insurance
Provision for committed costs
Accruals		 Total
Total
2024
2023
£
£
10,212
9,318
0
-
0
-
3,846
2,872
14,058
12,190
5,321
36,561
354,187
335,657
65
161
359,573
372,379
10,346
3,545
995
996
-
1,653
1,680
12,994
6,221

None

12 Funds Note 12

The restricted funds represent amounts received for specific purposes and the movements in the year are as follows:

Welfare fund
Explore 814 Reserve fund
Other restricted funds
Mission Gift day fund		 Opening
Incoming
Outgoing
Transfers
Closing
balance
resources
resources
in the year
balance
£
£
£
£
£
7,641
1,750
(4,365)
-
5,026
17,926
(4,503)
13,423
-
300
(300)
-
-
-
13,828
(10,738)
3,090
25,567
15,878
(15,403)
(4,503)
21,539

Welfare fund This fund is for providing welfare related payments to Church members facing financial hardship.

Explore 814 reserve fund

This fund is to cover any overspend on Explore 814 camps over the next few years.

Page 17

CHRIST CHURCH HAYWARDS HEATH

Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2024

The assets and liabilities represented by the various funds are as follows:

Fixed assets Bank & cash Other net Total
& investments balances assets
£ £ £ £
Restricted funds
Welfare fund - 5,026 - 5,026
Mission Gift Day fund - 3,090 3,090
Explore 814 Reserve fund 13,423 13,423
Unrestricted funds
General funds 1,139,820 338,034 1,064 1,478,917
1,139,820 359,573 1,064 1,500,456
d liabilities represented by the various funds in 2023 were
Fixed assets Bank & cash Other net Total
& investments balances assets
£ £ £ £
Restricted funds
Welfare fund - 7,641 - 7,641.00
Community Fund - - - -
Overseas Ministry Training Fund - - -
Mission Day Gift Fund -
Explore 814 Reserve fund 17,926 17,926.00
-
Unrestricted funds -
General funds 1,160,016 346,811 5,969 1,512,796
1,160,016 372,378 5,969 1,538,363

The assets and liabilities represented by the various funds in 2023 were

13 Related Party Transactions

Except as disclosed in Note 5 'Staff, Trustees and key management', there have been no other transactions with related parties during the year.

14 Events since the year end None

15 Members

Each member of the company commits to contribute an amount of £10 if the charity is wound up.

Page 18

CHRIST CHURCH HAYWARDS HEATH

Detailed Statement of Financial Activities with Comparatives

FOR THE YEAR ENDED 31 DECEMBER 2024

Note
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Investments
Charitable activities
Total income and endowments
EXPENDITURE ON
Charitable activities
3
Raising funds
4
Total expenditure
Net gains on investments
Net Income /expenditure
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income/(expenditure) before
investment gains		 Total
Total
Funds
Funds
2024
2023
2024
2023
2024
2023
£
£
£
£
£
£
218,326
269,600
15,878
58,584
234,203
328,184
34,286
28,941
0
0
34,286
28,941
28,500
29,338
0
0
28,500
29,338
281,112
327,879
15,878
58,584
296,990
386,463
Unrestricted Funds - General
Restricted Funds
319,494
307,791
15,403
41,036
334,897
348,827
0
0
0
0
0
0
319,494
307,791
15,403
41,036
334,897
348,827
(38,382)
20,088
475
17,548
(37,908)
37,636
125,000
0
0
125,000
(38,382)
145,088
475
17,548
(37,908)
162,636
4,503
12,007
(4,503)
(12,007)
0
0
(33,879)
157,096
(4,029)
5,540
(37,908)
162,636
(33,879)
157,096
(4,029)
5,540
(37,908)
162,636
1,512,796
1,355,700
25,567
20,027
1,538,363
1,375,727
1,478,917
1,512,796
21,539
25,567
1,500,456
1,538,363

Movements on reserves and all recognised gains and losses are shown above.

Page 19