# CHRIST CHRIST THE THE LIGHT CHURCH LIGHT CHURCH TRUSTEES' TRUSTEES' REPORT REPORT AND AND FINANCIAL FINANCIAL STATEMENTS STATEMENTS FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 DECEMBER DECEMBER 2024 2024
# Company Company number number 6697444 6697444 Charity Charity number number 1126616 1126616
CHRIST CHRIST THE THE LIGHT LIGHT CHURCH CHURCH CONTENTS CONTENTS OF OF THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS : FOR THE YEAR FOR THE YEAR ENDED[ENDED] 31[31] DECEMBER DECEMBER 2024[2024]
||PAGE
PAGE|
|---|---|
|GENERAL INFORMATION
GENERAL INFORMATION|1|
|TRUSTEES' REPORT
TRUSTEES' REPORT|2-4|
|INDEPENDENT EXAMINER'SREPORT
INDEPENDENT EXAMINER'S REPORT|5
5|
|STATEMENT OF FINANCIAL ACTIVITIES
STATEMENT OF FINANCIAL ACTIVITIES|6
6|
|BALANCE SHEET
BALANCE SHEET|7
0|
|NOTES TO THE FINANCIAL STATEMENTS
NOTESTOTHEFINANCIALSTATEMENTS|8-10
8-10|
CHRIST CHRIST THE THE[LIGHT] LIGHT CHURCH CHURCH GENERAL GENERAL INFORMATION[INFORMATION] FOR THE YEAR FOR THE YEAR[ENDED] ENDED[31] 31 DECEMBER DECEMBER[2024] 2024
|TRUSTEES
TRUSTEES|A R Crawford
A R Crawford|
|---|---|
||D W Hutchings
D W Hutchings|
||R M McFarlane
R M McFarlane|
||N N Day-Lewis
N N Day-Lewis|
|COMPANY NUMBER
COMPANY NUMBER|6697444
6697444|
|CHARITYNUMBER
CHARITY NUMBER|1126616
1126616|
|REGISTERED OFFICE
REGISTERED OFFICE|7 Russell Drive
7 Russell Drive|
||Clifton
Clifton|
||York
York|
||Y030 5FJ
YO30 5FJ|
|INDEPENDENT EXAMINERS
INDEPENDENT EXAMINERS|Atrament Limited
Atrament Limited|
||11 Sadlers Gate
11 Sadlers Gate|
||Wombwell
Wombwell|
||Barnsley
Barnsley|
||S73 8NG
$738NG|
> Page Page[1] 1
CHRIST CHRIST THE THE LIGHT LIGHT CHURCH CHURCH REPORT REPORT OF OF THE THE TRUSTEES TRUSTEES FOR FOR THE THE YEAR YEAR[ENDED] ENDED[ 31] 31 DECEMBER DECEMBER 2024 2024
The The[trustees] trustees present present[their] their report report[and] and financial financial statements statements for for[the] the year year ended ended 31[31] December December 2023 2023[and] and confirm[confirm][that] that they they comply comply with with the the Charities[Charities] Act Act 2011, 2011, the the Companies Companies Act Act 2006 2006 and and Accounting Accounting and and Reporting[Reporting] by by Charities: Charities. Statement Statement of[of] Recommended Recommended[Practice] Practice[applicable] applicable to[to] charities charities[preparing] preparing their their accounts accounts in[in] accordance accordance with with the[the] Financial Financial Reporting Reporting Standard Standard Applicable Applicable in in the the UK UK and and Republic Republic of of Ireland Ireland (FRS (FRS 102) 102)[(effective] (effective[1] 1 January January 2022). 2022).
- Charitable Charitable Objectives Objectives The The charity's[charity's][objectives] objectives are: are: l) 1) To To advance advance[the] the Christian Christian[faith] faith in[in] accordance accordance with[with] our our[Statement] Statement[of] of Beliefs Beliefs in[in] Huntington,[Huntington,] York York and and in[in] such such[other] other parts parts of[of][the] the United[United] Kingdom Kingdom or or[the] the world[world] as as the the Trustees Trustees of[of][the] the Charitable from time to time think fit and to fulfil such other Charitable Company Company may may from time to time think fit and to fulfil such other purposes purposes which which are are exclusively[exclusively] charitable charitable according according[to] to[the] the law[law][of] of England England and and Wales Wales and and are are connected connected[with] with[the] the Charitable[Charitable] work work[of] of[the] the[Charity;] Charity; and[and]
- 2) 2) To To relieve relieve sickness sickness and and financial financial hardship hardship and[and][to] to promote promote and[and] preserve preserve good[good] health[health] by[by][the] the provision provision[of funds,] of funds, goods goods or or services[services][of] of any any kind,[kind,] including including[through] through the[the] provision provision of[of] counselling counselling and and support support in in such such parts parts of[of] the the United United Kingdom Kingdom or or the the world world as as the the Trustees Trustees from from time time[to] to time time think think fit. fit.
The The Trustees Trustees consider consider that that these these objectives, objectives, and[and][the] the activities activities summarised summarised[below,] below, further further[the] the company's company's charitable charitable purposes purposes[for] for[the] the public public benefit.[benefit.][In] In planning planning our our activities activities[for] for the[the] period,[period,] we we[kept] kept in[in] mind[mind][the] the Charity Charity Commission's Commission's guidance guidance on on public public benefit[benefit][at] at our our[Trustees'] Trustees’ meetings. meetings. Constitution Constitution Christ Christ the the Light Light Church Church is is a a company company limited limited by by guarantee guarantee (number 6697444) (number 6697444) incorporated incorporated on on 15 15 September September 2008 2008 and and it[it] obtained obtained charity charity[status] status on on[10] 10 November November 2008 2008 (number (number 1126616).[1126616).][Its] Its Memorandum Memorandum and[and] Articles Articles of of Association Association form form its its governing governing document. document. Under Under those those Articles, Articles, the the members members of[of] the the charity charity are are empowered empowered to to appoint appoint new new members members provided provided they they subscribe subscribe to to the the Statement Statement of of Beliefs Beliefs and and any any member member may may retire retire provided provided that[that] such such retirement[retirement][shall] shall not[not] reduce reduce[the] the number number[of] of members members to[to] less[less] than[than][two.] two.
## Registered Registered Office Office
> 7 7 Russell Russell Drive, Drive, Clifton, Clifton, York York Y030 YO30 5FJ 5FJ Trustees Trustees
> The The following following trustees[trustees] have have held[held][office] office[during] during[the] the year year under under[review:] review:
> A A[R] R Crawford[Crawford]
> D D W W Hutchings Hutchings
> R R M M McFarlane McFarlane
> N N N N Day-Lewis Day-Lewis
> These These individuals individuals constitute constitute[the] the Directors Directors[of] of the[the] company company[for] for[the] the purposes purposes[of the] of the Companies Companies Act Act[2006.] 2006. Review Review of[of][Activities] Activities 2024 2024 was was another another good[good] year year[in] in[the] the life[life][of the] of the church, church,[the] the[fourth] fourth[under] under Nigel[Nigel] & & Melita[Melita] Day-Lewis’ Day-Lewis' leadership. leadership. to to the the ‘bread 'bread and and butter’ butter' (regular (regular and and ongoing) ongoing) meetings meetings and and ministries ministries[of] of the the church: church. The The Sunday Sunday preaching preaching saw saw[two] two major major expository expository[series] series[(Mark,] (Mark, Habakkuk) Habakkuk) and[and][two] two[major] major[topical] topical series[series] (Covenant, (Covenant, Salvation) Salvation) as as[well] well as as many many[one-off] one-off sermons. sermons. Two Two more more preachers preachers were were[trained] trained and[and] added added[to] to our our preaching preaching team[team]
> (now (now numbering numbering six). six).
As
> Page Page 2[2]
CHRIST CHRIST THE THE LIGHT LIGHT CHURCH CHURCH REPORT REPORT OF OF THE THE TRUSTEES TRUSTEES FOR FOR THE THE YEAR YEAR ENDED ENDED[31] 31 DECEMBER DECEMBER 2024 2024
## Review Review of[of] Activities Activities[(continued)] (continued)
For For the[the][first] first time[time] since[since][the] the Covid Covid 19[19] pandemic, pandemic, we we increased increased[the] the number number[of ] of our our Connect Connect Groups Groups from from two two[to] to three,[three,] and and all[all] three[three] are are now now stable[stable] and and flourishing.[flourishing.] The The[three] three couples couples[leading] leading these these (who[(who][all] all were were previously[previously][elders] elders in[in][this] this and/or and/or another another church) church) now now form form an an expanded expanded formal formal leadership leadership team, team, something something which which has has been been needful needful given given[the] the only only other other eldership eldership couple couple stepped stepped down down at at the the end end of of 2023 2023 (Nigel (Nigel has has continued continued to to use use Dave Dave to to lead lead meetings meetings and and to to preach, preach, and and to to lean lean on on him him as as an an ‘elder 'elder in in rest'). rest’). One One[of the] of the parents parents has has initiated[initiated] a a Youth Youth Church Church one one Sunday Sunday morning morning per per month month for for those those children children[too] too old[old][for] for our our Children's Children’s Ministry Ministry but but not not yet yet old old enough enough to to sit sit through through the the main main meeting meeting every every week. week. She She has has also also begun begun a a Youth Youth Connect Connect on on two two[Friday] Friday evenings evenings every every month month[for] for[all] all[the] the Secondary Secondary School School children. children. And And we we have have continued continued[to] to have have church church prayer prayer meetings meetings each each quarter. quarter. As As[to] to the[the][special] special events events in[in] the[the][life] life[of the] of the church church this this year: year: We We have have had had two two apostolic apostolic visits. visits. Rob Rob and and Gill[Gill] McFarlane McFarlane[(from] (from St[St][Neots,] Neots, Cambs.) Cambs.) delivered[delivered] two two sessions sessions[of] of Leadership Leadership[Training] Training on on[the] the Saturday[Saturday] morning,[morning,] and and preached preached[at] at our our Sunday Sunday[meeting,] meeting, one one weekend weekend in[in] February. February. Rob Rob and and[Bridget] Bridget[Forbes] Forbes[(from] (from Munich,[Munich,] Germany) Germany) ministered ministered[at] at a a Men's Men’s[Night] Night and[and] Ladies Ladies Breakfast, Breakfast, as as[well] well as as at[at] our our Sunday Sunday meeting,[meeting,] over over a a weekend weekend in[in][April.] April.
> Nigel Nigel also also delivered delivered two two important important training training seminars seminars during during the the course course of the of the year. year. Preachers Preachers Training Training Part Part II,[11,] on on Hermeneutics, Hermeneutics, was was a a four[four] hour[hour] seminar seminar for[for] the[the] preaching preaching team team and and[interested others] interested others in[in] July. July. Two Two Saturday[Saturday mornings] mornings
> of of[particularly] particularly strategic strategic Leadership Leadership Training Training (two (two and and a a half half hours hours each) each) followed followed in in September. September.
> There There were were two two special[special] events events as as[well.] well. We We[had] had our our second second Big Big Church Church Day Day Out Out[in] in June; June; this this followed[followed] the[the] same same pattern pattern as as our our first first in[in] 2023 2023 and and was was equally equally
> successful successful (in[(in] attendance attendance and and enjoyment). enjoyment). Then Then on on one one Sunday Sunday[in] in[September,] September, following following[the] the morning[morning][service,] service, we we[ate] ate
> a a[bring] bring and[and][share] share[lunch] lunch at[at] our our venue venue and and then then[all] all moved moved across across[to] to Yearsley Yearsley Pool Pool[for] for five five baptisms baptisms and and a a Pool Pool Party, Party,
> complete complete with with[inflatable] inflatable obstacle obstacle course! course! In In December, December, a a group group of of musicians musicians and and others others from from the the church church led[led] a a Carol Carol Service Service at at a a local local care care home home one one Sunday Sunday
> afternoon, afternoon, and and the the year year ended ended as as usual usual with with another another successful successful Christmas Christmas Guest Guest Service. Service. The The net[net] result[result][of] of all[all] of[of] this this was was another another year year of[of] health health and and[growth.] growth. We We added added four four people people[to] to our our Community Community List List[in] in the the first first half half of the of the year year (bringing (bringing our our number number to to 65) 65) and and another another four four in in the the second second half[half] of the of the year year (so (so the the church church is is now now just[just][shy] shy[of] of 70[70][members).] members). There There are are other[other] regular regular visitors visitors who who may may yet yet be[be] added added to[to] that. that.
> And And we we had[had] the[the] best[best] year year so so[far] far[financially] financially since[since][Nigel] Nigel took took on on the[the] leadership. leadership. Following Following a a deficit deficit in in 2021, 2021, and and smaller smaller deficits[deficits] in[in][both] both 2022 2022 and[and][2023,] 2023,[the] the giving giving improved improved[in] in 2024 2024[to] to such such an an[extent] extent that that we we ended ended[with] with a a[surplus] surplus[of] of over over[El] £10,000[0,000] for[for][the] the[financial] financial year[year] as as[is] is explained[explained][further] further[in] in[the] the[financial] financial review[review] below:[below:]
## Financial Financial Review Review
> The The church church generated generated E67,205 £67,205 of[of] income income[during] during[the] the year year and and resources resources expended expended were were[€56,930] £56,930 over over[the] the same same period period - - a a surplus surplus for for the the year year of of £10,275. El 0,275. This This is is compared compared to to a a deficit deficit of of El £1,703 ,703 last last year. year. The The trustees trustees were were mindful mindful of the of the substantial substantial costs costs of of[hiring] hiring premises premises before before the the onset onset[of] of the the Covid Covid 19 19 pandemic pandemic and and have have been been considering considering potential[potential][options] options[regarding] regarding the[the] purchase purchase of[of] a a[property] property[for] for the[the] church's church's use. use. To To[this] this[end] end a a building[building]
> fund fund (see (see below) below) has has been been established. established. €85 £85[of] of interest interest income income has has been been received received by by the the building building fund fund this this year year and and there there were were expenses expenses[of] of £60 E60[in] in the the fund fund[in] in the the year. year. The The total total increase increase in[in] the the building building fund fund was was[therefore] therefore £25 E25 and and so so a a surplus[surplus] on on general general funds funds[of] of £10,250[E][ 10,250][has] has[been] been incurred.[incurred.]
> The The overall overall financial[financial] position[position] continues continues[to] to[be] be monitored monitored by[by][the] the trustees. trustees.
Page Page[3] 3
CHRIST CHRIST THE THE LIGHT LIGHT CHURCH CHURCH REPORT REPORT[OF] OF THE THE TRUSTEES TRUSTEES FOR FOR THE THE YEAR YEAR ENDED ENDED[31] 31 DECEMBER DECEMBER[2024] 2024
## Reserves Reserves[Policy] Policy
> The The purpose purpose[of] of[holding] holding reserves reserves is[is][to] to ensure ensure[the] the work work of[of] the[the] church church can can continue continue[to] to meet meet[its] its objectives. objectives. The The
> trustees trustees have have established established a a policy whereby policy whereby the the unrestricted unrestricted funds funds held held by by the the charity charity should should be[be] a a minimum minimum of[of] one one
> month's month's operational[operational] costs, costs, with with[the] the funds funds generally generally averaging averaging at[at] two two[to] to[three] three months months of[of] operational[operational] costs. costs. At At this this
> level, level, the the trustees trustees feel feel that that they they will will be be able able[to] to continue continue current current activities activities[of the] of the charity charity in[in] the[the] event event of[of] a a period[period] of[of] financial financial[crisis,] crisis,[uncertainty] uncertainty or or[instability.] instability. At At the[the] balance balance sheet sheet[date,] date,[free] free reserves reserves stand[stand][at] at[about] about[two] two month's[month's] projected projected expenditure expenditure and and are are therefore therefore[just] just at at the the average average level level stipulated stipulated by by the the reserves reserves policy. policy.
> A A[building] building fund[fund] has has been[been] established[established] and and[the] the use use[of] of[ this] this reserve reserve[is] is[restricted] restricted to[to] meeting meeting the[the] costs costs of[of] finding[finding] and and subsequently subsequently purchasing, purchasing, adapting adapting and and[renovating] renovating as as necessary necessary a a property[property] suitable suitable[for] for[the] the church's church's[use.] use. The The[restricted] restricted reserves reserves amounted amounted[to] to[E42,] £42,107 107[at] at[the] the balance balance sheet sheet[date.] date. Statement Statement of[of Trustees'] Trustees' Responsibilities Responsibilities The The trustees[trustees] are are responsible responsible[for] for[preparing] preparing[the] the Trustees'[Trustees'] Report Report and[and][the] the[financial] financial statements statements[in] in accordance accordance[with] with applicable applicable law law and and regulations. regulations.
> Company Company[law] law requires[requires][the] the Trustees Trustees[to] to prepare prepare[financial] financial statements statements[for] for each each financial financial period.[period.] Under Under that[that][law] law the the Trustees Trustees have have elected elected to to prepare prepare financial financial statements statements in in accordance accordance with with United United Kingdom Kingdom Generally Generally
> Accepted Accepted Accounting Accounting[Practice] Practice (United[(United] Kingdom Kingdom Accounting Accounting Standards Standards and and[applicable] applicable[law).] law). Under Under company company[law] law[the] the[Trustees] Trustees must must[not] not approve approve[the] the[financial] financial statements statements[unless] unless they[they] are[are][satisfied] satisfied that[that] they[they] give give a a true true and and fair fair view view of the of the state state of of affairs affairs of the of the company company and and of of the the surplus surplus or or deficit deficit of of the the company company for for that that period. period. In In preparing preparing these these financial financial statements, statements, the the Trustees Trustees are are required required to: to:
> 1) 1) Select Select suitable suitable accounting accounting policies policies and and apply apply them them consistently; consistently;
> 2) 2) Make Make judgements judgements and[and] accounting accounting estimates estimates[that] that are are reasonable reasonable and[and] prudent;[prudent;] 3) 3) Prepare Prepare[the] the financial financial statements statements on on the[the] going going concern concern basis basis unless unless it[it] is is[inappropriate] inappropriate to to presume presume that that the the charitable charitable company company will will continue continue to to remain remain operative. operative.
> The The Trustees Trustees are are responsible responsible for for keeping keeping adequate adequate records records that that are are sufficient sufficient to[to] show show and and explain[explain][the] the company's company's transactions transactions and and disclose disclose[with] with reasonable accuracy reasonable accuracy at[at] any any time[time] the[the] financial[financial][position] position of[of][the] the company company and[and] enable enable them them to[to] ensure ensure that[that] the[the][financial] financial statements statements comply comply[with] with[the] the Companies Companies Act Act[2006,] 2006,[the] the Charities[Charities] Act Act
> 2011 2011 and and Accounting Accounting and and Reporting Reporting by by Charities: Charities: Statement Statement of of Recommended Recommended Practice Practice applicable applicable[to] to charities charities preparing preparing their their accounts accounts in in accordance accordance with with the the Financial Financial Reporting Standard Reporting Standard Applicable Applicable in in the the UK UK and and Republic Republic of[of] Ireland[Ireland] (FRS (FRS[102)] 102) (effective[(effective][1] 1 January January[2022).] 2022). They They are are[also] also responsible[responsible][for] for safeguarding safeguarding the[the] assets assets of of the the company company and and hence hence for for taking taking reasonable reasonable steps steps for for the the prevention prevention and and detection detection of of fraud fraud and and other other irregularities. irregularities. This This report report has has[been] been prepared prepared[in] in accordance accordance[with] with the[the] Accounting Accounting and[and] Reporting Reporting by[by][Charities:] Charities: Statement Statement
> of of Recommended Recommended Practice Practice applicable applicable to to charities charities preparing preparing their their accounts accounts in in accordance accordance with with the the
> Financial Financial Reporting Reporting Standard Standard Applicable Applicable in in the the UK UK and and Republic Republic[of] of Ireland Ireland (FRS (FRS 102) 102)[(effective] (effective[1] 1 January January 2022) 2022)
> and and in[in] accordance accordance with[with][the] the micro-entity micro-entity provisions[provisions][in] in[Part] Part[15] 15[of the] of the Companies Companies Act Act 2006 2006.
**----- Start of picture text -----**
On On behalf behalf [of ] of the the Board Board
f Ly /
NAY /
N N N N Day-Lewis Day-Lewis
Trustee Trustee
11th 1 lth September September 2025 2025
**----- End of picture text -----**
> Page Page[4] 4
CHRIST CHRIST THE THE LIGHT LIGHT CHURCH CHURCH INDEPENDENT INDEPENDENT EXAMINER'S REPORT EXAMINER'S REPORT TO TO THE THE TRUSTEES TRUSTEES OF OF CHRIST CHRIST THE THE LIGHT LIGHT CHURCH CHURCH
I | report report on on the the accounts accounts of the of the charity charity for for the the year year ended ended 31 31 December December 2024 2024 which which are are set set out out on on pages pages 6 6t0 to 10. 10.
This This report[report][is] is made made solely solely[to] to the[the] Charity's Charity's Trustees Trustees as as a a[body,] body,[in] in accordance accordance[with] with Section Section[145] 145[of] of the the Charities Charities Act Act 2011 2011 (the[(the][Act).] Act). My My independent examination independent examination work work has has been been undertaken undertaken so so that that[I] | might might state state to[to] the[the] Charity's Charity's[trustees] trustees those those matters[matters][I] | am am[required] required to[to][state] state to[to] them them in[in] an an[Independent] Independent Examiner's Examiner's Report Report and and[for] for no no other[other] purpose. purpose. To To the the fullest fullest extent extent[permitted] permitted by by law,[law,] |[I] do do not not accept accept or or assume assume responsibility responsibility to[to] anyone anyone[other] other than[than][the] the Charity Charity[and] and[the] the Charity's Charity's Trustees[Trustees] as as a[a] body,[body,][for] for[my] my independent independent examination examination[work,] work,[for] for this[this] report,[report,] or or[for] for[the] the opinions opinions |[I][have] have[formed.] formed.
## Respective Respective Responsibilities Responsibilities[of] of the[the] Trustees Trustees and and Examiner Examiner
The The Charity's Charity's Trustees Trustees are are responsible responsible for for[the] the preparation[preparation] of[of] the[the] accounts. accounts. The The Charity's Charity's Trustees Trustees consider consider[that] that an an audit audit[is] is[not] not required[required] for[for] this[this] period[period] (under (under[section] section[144(2)] 144(2)[of the] of the Act Act or or under under[Part] Part[16] 16 of the of the Companies Companies Act Act 2006) 2006) and and that that an an independent examination independent examination is is needed. needed.
- It is to: It is my my responsibility responsibility to: 1) 1) Examine Examine[the] the accounts accounts (under (under[section] section 145 145[of] of the[the][Act),] Act), 2) 2) To To follow follow[the] the procedures procedures[laid] laid down down[in] in[the] the[General] General Directions Directions given[given] by[by] the[the] Charity Charity Commissioners Commissioners (under (under[section] section[145(5)(b)] 145(5)(b) of[of] the the[Act),] Act),
- 3) 3) To To state state whether whether particular particular matters matters have have come come to[to] my my[attention.] attention. Basis Basis of[of] Independent Independent Examiner's Examiner's Report Report
> My My examination examination was was carried carried out out in[in] accordance accordance with with the the General General Directions Directions given given by by the the Charity Charity Commission. Commission. An An examination examination includes includes a a review review of the of the accounting accounting records records kept kept by by the the Charity Charity and and
> a a comparison comparison[of the] of the accounts accounts presented presented with with those those records.[records.][It] It[also] also[includes] includes consideration[consideration][of] of any any unusual unusual items[items] or or disclosures[disclosures] in[in][the] the accounts,[accounts,] and and seeking seeking explanations explanations[from] from you you as as Trustees Trustees concerning concerning any any[such] such[matters.] matters. The The procedures procedures undertaken undertaken[do] do[not] not[provide] provide all[all][the] the evidence evidence[that] that would would be be required required in in an an audit audit and and consequently consequently no no[opinion] opinion is is given given as as to[to] whether whether the the accounts accounts present present a a["true] "true and[and] fair fair[view"] view" and and[the] the report[report] is[is][limited] limited to[to] those those[matters] matters[set] set[out] out[in] in the[the] statement statement[below.] below.
## Independent Independent Examiner's Statement Examiner's Statement
In In connection connection with with my my examination, examination, no no matter matter has has come come to to my my attention: attention:
- l) 1) which which[gives] gives me me reasonable reasonable cause cause[to] to believe believe that that in[in] any any material material respect respect the the requirements requirements to to keep keep accounting accounting records records in in accordance accordance with with section section 386 386 of the of the Companies Companies Act Act 2006 2006 and and to[to] prepare prepare accounts accounts which which accord accord with[with][the] the accounting accounting records records and[and] comply comply with[with] the[the] accounting accounting requirements requirements[of] of the[the] Companies Companies Act Act 2006 2006 and[and][with] with the[the] methods methods and and principles principles of of Accounting Accounting and and Reporting Reporting by by Charities: Charities: Statement Statement of of Recommended Recommended Practice Practice applicable applicable to to charities charities preparing preparing their their accounts accounts in in accordance accordance with with the the Financial Financial Reporting Reporting Standard Standard Applicable Applicable[in] in[the] the[UK] UK and[and] Republic Republic[of] of Ireland[Ireland] (FRS (FRS[102)] 102)[(effective] (effective[1] 1 January January[2022).] 2022).
- 2) 2) to to which, which, in in my my opinion, opinion, attention attention should should be be drawn drawn in in order order to to enable enable a a proper proper understanding understanding of the of the accounts accounts to to be be reached. reached.
## I l/oqJzozs
Atrament Atrament Limited[Limited] Accountants Accountants and and Chartered Chartered Tax Tax Advisers Advisers 11 11 Sadlers Sadlers Gate, Gate, Wombwell Wombwell Barnsley Barnsley[S73] S73 8NG 8NG
> Page Page[5] 5
## CHRIST CHRIST THE THE LIGHT LIGHT CHURCH CHURCH STATEMENT STATEMENT OF OF[FINANCIAL] FINANCIAL ACTIVITIES ACTIVITIES INCLUDING INCLUDING INCOME INCOME AND AND EXPENDITURE ACCOUNT EXPENDITURE ACCOUNT FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] DECEMBER DECEMBER 2024[2024]
||Notes
Notes||General
General||Restricted
Restricted||Total
Total||Total
Total|
|---|---|---|---|---|---|---|---|---|---|
|||Unrestricted
Unrestricted|||Building
Building||Funds
Funds||Funds
Funds|
||||Fund
Fund||Fund
Fund||2024
2024||2023
2023|
|Incoming resources from generated funds
Incoming resources from generated funds||||||||||
|Voluntary income:
Voluntary income:||||||||||
|Tithes
Tithes||E
£|49,287
49287|£|-|E
€£|49,287
49 287|£|42,731
42,731|
|Offerings
Offerings||E
5|3,790
3,790|£|-|£|3,790
3,790|£|1 ,200
1,200|
|General donations
General donations||E|-|£|-|£|-|£|-|
|Building fund donations
Building fund donations||pa|-|£|-|£|-|£|-|
|Gift aid
Gift aid||£|11,058
11,058|£|-|£|11 ,058
11,058|£|8,362
8,362|
|Other income
Other income|2
2|£|2,985
2,985|£|85
85|E
£|3,070
3,070|£|3,215
3,215|
|Total incoming resources
Total incoming resources||E
e|67,120
67,120|E
£|85
85|£|67,205
67,205|E
£|55,508
55,508|
|Resources expended
Resources expended||||||||||
|Charitable activities
Charitable activities|3
8|E
s|56,400
56,400|£|60
60|£|56,460
56,460|E
£|56,751
56,751|
|Governance costs.
Governance costs:||||||||||
|Independent examination
Independent examination||E|470
470|£|-|E
£|470
470|£|460
460|
|Total resourcesexpended
Total resources expended||E|56,870
56,870|£|60
60|E
£|56,930
56,930|£|57,211
57,211|
|Net surplus/(deficit) for the year
Net surplus/(deficit) for the year|7
Vi,|E
£|10,250
10,250|£|25
25|£|10,275
10,275|£|(1
,703)
(1,703)|
|Transfers between funds
Transfers between funds||£|-|£|-|£|-|£|-|
|Net movement in funds
Net movement in funds||E
£|10,250
10,250|E
£|25
25|E
£|10,275
10,275|£|(1
,703)
(1,703)|
|Totalfunds brought forward
Total funds brought forward||£|8,314
8314|£|42,082
42,082|£|50,396
50,396|E
£|52,099
52,099|
|Totalfunds carried forward
Totalfundscarriedforward||E
£|18,564
18,564|£|42,107
42,107|£|60,671
60,671|£|50,396
50,396|
> Page Page[6] 6
CHRIST CHRIST THE THE LIGHT[LIGHT] CHURCH CHURCH BALANCE BALANCE SHEET SHEET AS AS AT AT[31] 31 DECEMBER DECEMBER 2024 2024
|CHRIST THE [LIGHT] CHURCH
BALANCE SHEET
AS AT [31] DECEMBER2024
CHRIST THE LIGHT CHURCH
BALANCE SHEET
AS AT 31 DECEMBER 2024||||||||||
|---|---|---|---|---|---|---|---|---|---|
||Notes
Notes|||||||||
||||2024
2024||||2023
2023|||
|FIXED ASSETS
FIXED ASSETS||||||||||
|Tangible assets
Tangible assets|4
4|||E
£|1 ,286
1,286|||£|1,929
1,929|
|CURRENT ASSETS
CURRENT ASSETS||||||||||
|Debtors
Cash at bank and in hand
Debtors
Cash at bank and in hand|5
5|E
gai
£|1 ,324
59,970
1,324
59,970|||£
£|1 ,272
48,918
1,272
48,918|||
|||E
£|61 ,294
61,294|||E
£|50,190
50,190|||
|CREDITORS: amounts falling due within one year
CREDITORS: amounts falling due within one year|6
6|5|(1 ,909)
(1,909)|||£|(1 ,723)
(1,723)|||
|NET CURRENT ASSETS
NET CURRENTASSETS||||£|59,385
59,385|||£|48,467
48,467|
|TOTAL ASSETS LESS CURRENT LIABILITIES
TOTALASSETS LESS CURRENT LIABILITIES||||£|60,671
60,671|||E
£|50,396
50,396|
|FUNDS
FUNDS|7
7|||£|60,671
60,671|||E
£|50,396
50,396|
> The The trustees[trustees] (who (who are are[the] the directors directors of[of] the[the] company) company) are are satisfied satisfied that[that][the] the company company is is entitled[entitled][to] to exemption exemption
> from from the the provisions provisions of[of] the the Companies Companies Act Act 2006 2006[(the] (the Act) Act)[relating] relating to to the the audit audit of[of] the the[financial] financial statements statements
> for for the the year year by by virtue virtue of of section section 477, 477, and and that that no no member member or or members members have have requested requested an an audit audit pursuant pursuant
> to to section section 476 476 of the of the Act. Act.
The The[trustees] trustees (who[(who] are are[the] the directors directors[of the] of the company) company) acknowledge acknowledge their their responsibility responsibility for: for: (a) (a) ensuring ensuring[the] the company company keeps keeps proper proper accounting accounting records records which which comply comply with[with][section] section 386[386][of the] of the[Act,] Act, and and (b) (b) preparing preparing financial[financial] statements statements which which give[give] a a true true and and fair fair view view of[of] the[the] state state of[of] affairs affairs[of the] of the company company as as[at] at[the] the[end] end[of the] of the financial financial year year[and] and[of] of[its] its[surplus] surplus or or deficit deficit[for] for[the] the financial financial year year[in] in accordance accordance with[with] the the requirements requirements of of sections sections 394 394 and and 395, 395, and and which which otherwise otherwise comply comply with with the the requirements requirements of of the the Act Act relating[relating] to to financial[financial] statements, statements, so so[far] far as as applicable[applicable][to] to[the] the company. company. These These financial[financial] statements statements have have been been prepared prepared[in] in accordance accordance with with the[the] micro-entity micro-entity[provisions] provisions[in] in Part Part 15 15 of[of] the the Companies Companies Act Act 2006 2006 and and with with the the Financial Financial Reporting Reporting Standard Standard Applicable Applicable In In The The UK UK and and Republic Republic[of] of Ireland[Ireland] (FRS (FRS 102)[102)] (effective[(effective][1] 1 January January 2022). 2022). The The[financial] financial statements statements were were approved approved[by] by[the] the Board Board on on[1] 11th[lth] September September 2025 2025 by by
**----- Start of picture text -----**
c ! wv!
**----- End of picture text -----**
> N N N N Day-Lewis Day-Lewis Trustee Trustee
> Page Page 7[7]
## CHRIST CHRIST THE THE LIGHT LIGHT CHURCH CHURCH NOTES NOTES[TO] TO[THE] THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS FOR FOR THE THE[YEAR] YEAR ENDED ENDED[31] 31 DECEMBER DECEMBER 2024 2024
- 1 1 Accounting Accounting policies[policies]
> 1.1 1.1 Accounting Accounting convention convention The The financial[financial] statements statements have have been been prepared prepared in in accordance accordance with with Accounting Accounting and and Reporting Reporting by by
> Charities: Charities: Statement Statement of of Recommended Recommended Practice Practice applicable applicable to to charities charities preparing preparing their their accounts accounts
> in in accordance accordance with with the the Financial Financial Reporting Reporting Standard Standard Applicable Applicable in in the the UK UK and and Republic Republic Of Of Ireland Ireland (FRS (FRS 102) 102) (effective (effective[1] 1 January January 2022), 2022), the the Financial Financial Reporting Reporting Standard Standard Applicable Applicable in in the the
> UK UK and and Republic Republic Of Of Ireland Ireland (FRS (FRS 102) 102) (effective (effective[1] 1 January January 2022) 2022) and and the the Companies Companies Act Act 2006. 2006. Assets Assets[and] and[liabilities] liabilities are are[initially] initially recognised recognised at[at] historical historical[cost] cost or or transaction transaction value value unless[unless] otherwise otherwise stated stated in in the the relevant relevant accounting accounting policy policy notes. notes.
- 1.2 1.2 Company Company and and status status The The Charity Charity is is a a company company limited limited by by guarantee. guarantee. In[In] the the event event[of] of the the Charity Charity being being wound wound up, up, the the liability liability in in respect respect[of] of the the guarantee guarantee is is limited limited to to EIO £10 per per member member[of] of the the Charity.[Charity.]
> 1.3 1.3 Incoming Incoming resources resources
> Income Income from from all[all] sources sources is is recognised recognised in in full full in in the the Statement Statement of[of] Financial Financial Activities Activities wnen when the the charity charity becomes becomes entitled entitled to to the the resources, resources, the the trustees trustees are are virtually virtually certain certain they they will will receive receive the the resources resources[and] and the[the][monetary] monetary[value] value can[can][be] be[measured] measured with[with][sufficient] sufficient[reliability.] reliability.[ Where] Where[appropriate,] appropriate, Gift Gift Aid Aid is is accrued accrued and and recognised recognised as as income income in in the the same same period period as as the the income income to to which which[it] it relates. relates.
- 1.4 1.4 Expenditure Expenditure and and liabilities liabilities Expenditure Expenditure is is recognised recognised on on an an accruals accruals basis basis as asa a liability liability is is incurred. incurred. Liabilities Liabilities are are recognised recognised as as soon soon as as there there is is a a legal legal or or constructive constructive obligation obligation committing committing the the charity[charity] to to pay pay out out the the resources. resources.
> 1.5 1.5 Tangible Tangible fixed fixed assets assets and and depreciation depreciation Tangible Tangible[fixed] fixed assets[assets] are are stated[stated][at] at[cost] cost[less] less[depreciation.] depreciation. Depreciation Depreciation is is provided[provided][at] at rates rates calculated calculated[to] to[write] write[off] off the[the] cost[cost] less[less][estimated] estimated residual residual value value[of] of each each asset[asset] over over its[its] expected expected useful useful life life as as follows:[follows:]
Equipment Equipment
> 15% 15% straight[straight] line/33.3% line/33.3% straight[straight] line line
> 1.6 1.6 Funds Funds General General funds funds are are unrestricted unrestricted funds funds which which are are available available for for use use at at the the Trustees' Trustees’ discretion[discretion] in in furtherance furtherance of of the the general general objectives objectives of of the the charity charity and and which which have have not not been been designated designated
> for for other other purposes. purposes. Restricted Restricted funds funds are are only only available available for for use use for for those those purposes purposes which which have have been been
> specifically specifically designated designated by by the the donors donors of of the the funds funds or or by by the the Trustees. Trustees.
## 2 2 Other Other Income Income
> Other Other income income[of] of £3,070 E3,070 (2023: (2023: £3,215) €3,215) comprises comprises E2,954 £2,954[of] of employment employment allowance allowance received received
> from from HM HM Revenue Revenue & & Customs Customs[in] in respect respect[of] of Employer's Employer's National National Insurance Insurance Contributions Contributions and and
> El £116 16 of of bank bank interest interest received. received.
> Page Page[8] 8
## CHRIST CHRIST THE THE LIGHT LIGHT CHURCH CHURCH NOTES NOTES TO[TO] THE[THE] FINANCIAL FINANCIAL STATEMENTS STATEMENTS FOR FOR THE THE YEAR YEAR ENDED ENDED[31] 31 DECEMBER DECEMBER 2024 2024
|3
3|Analysis of total resources expended
Analysis of total resources expended||2024
2024||2023
2023|
|---|---|---|---|---|---|
||Charitable Activities
- General Unrestricted Fund
Charitable Activities
- General Unrestricted Fund|||||
||Wages and salaries (see note 8 below)
Wages and salaries (see note 8 below)|E
£|42,554
42,554|£|41 ,922
41,922|
||Pension contributions
Pension contributions|£|814
814|E
£|803
803|
||Hall hire
Hall hire|£|4,735
4,735|E
£|4,281
4,281|
||Youth and children's work
Youth and children's work|£|231
231|£|170
170|
||Church activities
Church activities|£|707
707|£|900
900|
||Insurance
Insurance|£|313
213|£|302
302|
||Donations paid
Donations paid|E
£|3,600
3,600|E
£|3,600
3,600|
||Food and hospitality
Accountancy and bookkeeping fees
Food and hospitality
Accountancy and bookkeeping fees|E
pa
£|629
1,501
629
1,501|E
£
£|602
1,500
602
1,500|
||Legal and professionalfees
Legal and professional fees|£|13
13°|E
£|13
13|
||Honorarium and gifts
Honorarium and gifts|£|600
600|E
£|1 ,850
1,850|
||Bank charges
Bank charges|£|60
60|£|60
60|
||Depreciation
Depreciation|£|643
643|£|688
688|
|||E
£|56,400
56400|E
£|56,691
56,691|
||Charitable Activities
- Restricted Building Fund
Charitable Activities - Restricted Building Fund|||||
||Bank charges
Bank charges|£|60
60|£|60
60|
|||E
£|60
60|£|60
60|
|4
4|Tangible Fixed Assets
Tangible Fixed Assets|||||
|||Equipment
Equipment|||Total
Total|
||Cost
Cost|||||
||at 1 January 2024
at 1 January 2024|£|8,948
8,948|£|8,948
8,948|
||Additions
Additions|£|-|&£|-|
||Disposals
Disposals|£|-|£|-|
||at 31 December2024
at 31 December 2024|£|8,948
8,948|£|8,948
8,948|
||Depreciation
Depreciation|||||
||at 1 January 2024
at
1 January 2024|E
£|7,019
7,019|£|7,019
7,019|
||Charge for the year
Charge for the year|Ee|643
643|£|643
643|
||Eliminated on disposals
Eliminated on disposals|£|-|£|-|
||at 31 December2024
at 31 December 2024|£|7,662
7,662|£|7,662
7,662|
||Net book value
Net book value|||||
||at 31 December2024
at 31 December 2024|3|1 ,286
1,286|£|1 ,286
1,286|
||at 31 December 2023
at31December2023|£|1 ,929
1,929|E
£|1 ,929
1,929|
Page Page 9[9]
## CHRIST CHRIST THE THE[LIGHT] LIGHT CHURCH CHURCH NOTES NOTES[TO] TO[THE] THE[FINANCIAL] FINANCIAL STATEMENTS STATEMENTS FOR FOR THE THE YEAR YEAR ENDED ENDED[31] 31 DECEMBER[DECEMBER] 2024 2024
|5
5|Debtors
Debtors||||||2024
2024||2023
2023|
|---|---|---|---|---|---|---|---|---|---|
||Other debtors
Other debtors|||||E
£|1,131
1,131|E
£|1 ,065
1,065|
||Prepayments
Prepayments|||||E
£
£|193
1 ,324
193
1,324|E
£
£|207
1 ,272
207
14272|
|6
6|Creditors: amounts due within one year
Creditors: amounts due within one year||||||2024
2024||2023
2023|
||Accrued expenses
Accrued expenses|||||a|1,547
1,547|E
£|1 ,360
1,360|
||Taxation and social security
Taxation and social security|||||£|362
362|E
£|363
363|
|||||||E
£|1,909
1,909|£|1 ,723
1,723|
|7
7|Funds
Eunds||General
General||Restricted
Restricted||Total
Total||Total
Total|
|||Unrestricted
Unrestricted|||Building
Building||Funds
Funds||Funds
Funds|
||||Fund
Fund||Fund
Fund||2024
2024||2023
2023|
||Balance at 1 January 2024
Balance at 1 January 2024|E
£|8,314
8314|E
£|42,082
42,082|£|50,396
50,396|£|52,099
52,099|
||Surplus/(Deficit) forthe financial year
Surplus/(Deficit) for the financial year|E
£|10,250
10,250|£|25
25|E
£|10,275
10,275|£|(1
,703)
(1,703)|
||Balance at 31 December 2024
Balanceat31December2024|E
£|18,564
18564|E
£|42,107
42,107|E
£|60,671
60,671|£|50,396
50,396|
> The The restricted restricted building building fund fund[of] of E42, £42,107 107[at] at[31] 31 December December 2024 2024 is is[represented] represented by[by] a a bank bank balance balance[of] of £42,107, E42, 1[07,] all all other other assets assets and and liabilities liabilities in in the the balance balance sheet sheet represent represent the the general general unrestricted unrestricted fund. fund.
|8
8|Staff costs and numbers
Staff costs and numbers||2024
2024||2023
2023|
|---|---|---|---|---|---|
||Gross salaries
Gross salaries|E
£|39,600
39,600|E
£|38,810
38,810|
||Social security costs
Social security costs|£|2,954
2,954|E
£|3,112
3,112|
|||E
£|42,554
42,554|£|41,922
41,922|
The The average average number number of[of] employees employees during during the the year year was was[2] 2 (2023: (2023:[2)] 2) There There are are no no employees employees who who received[received] employee employee benefits benefits[of] of more more[than] than E60,000 £60,000 in[in] the the year year
## 9 9 Related Related party party transactions transactions
During During the the year a year a salary salary of[of] £26,400 E26,400 (2023: (2023: €28,910) £28,910) was was paid paid[to] to[N] N[N] N Day-Lewis, Day-Lewis, a a trustee trustee[of] of the the charitable charitable company. company. Pension Pension contributions contributions were were also also made made[of] of £605 €605 (2023: (2023: £681) E681) for for[N] N N[N] Day-Lewis Day-Lewis
Page Page[10] 10