The Registered Company Number is'.- 06778172 The Charity Registration Number Is'.- 1129217 Christ Church Ewell Report and Accounts 31 December 2024
Contents Page Trustees, Annual Report Statement of directors. & trustees, responsibillties Independent Examiner's Report Fund5 Statements.". Statement of Financial Activities Movements in funds io li 12 Summaryof Funds Income and Expenditure account Balance sheet Notes to the accounts 13 14
Christ Chvrch Ewell Registered Company Number: 06778172 Trustees Annual Report for the year ended 31 December 2024 The Trustees present their Report and Accounts for the year ended 31 December 2024. which also comprises the Directors, Report required by the Companies Act 2006. Reference and admlnlstrative details Adminlstrotive deta115 The legal name of the charity is Christ Church Ewell. The charity is registered in England & Wale5 Wlth charity number 1129217. The charity 15 constituted as a company limited by guarantee, registered under the relevant Companie5 Acts. and it5 governing document is a Memorandum and Articles of Association under company legislation. By operation of law. all trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such. under both company and charity legislation. The trustees are all individuals. Contart detai15 Cheam Road Ewell, Epsom Surrey, KT17 IAD Telephone 020 8393 0568 The registered address office of the charity for Companies Act purposes is the same as the operating address shown above. Trustees The trustees who served as a trustee in the reporting period. and. if applicable. their dates of appointment or resignation during the year. Deborah Hillman Julian Hillman Anthony Neal (resigned 15 February 2024) Valerie Neal {resigned 15 February 2024} Emma Williams (appointed 15 February 20241 Mark Williams {appointed 15 February 20241 All the trustees are also members of the charity.
Christ Church Ewell Registered Company Number: 06778172 Trustees Annual Report for the year ended 31 December 2024 Icontinued) Objectives and artlvltles Principle objertives The objectives of the charity are as follow5: To advance the Christian religion. in particular in the county of Surrey and. at the discretion of the Trustees, elsewhere in the UK or the world To relieve persons who are in conditions of need, hardship, or distre55. or who are aged or sick. in particular in the county of Surrey and, at the discretion of the Trustees, elsewhere in the UK or the world To advance education in particular in the county of Surrey and, at the discretion of the Trustees elsewhere in the UK or the world - To engage in such other charitable activities of benefrt to the community as the Trustees may, from time to time. think fit. These are carried out by means of the following activities: - Weekly worship, preaching and teaching service5 Regular Grovrth Groups for fellowship, study and prayer Regular parent & toddler, youth and childrens groups Regular events for people in the local community Regular participation in activities in the local community In pursuit of its objects, the charity offers the range of services specified above, wlth activities principally located in the charity's premises. In addition to the worship, educational and pastoral activities that it delivers directly. the charity has also given funds to UK and overseas not for profit organisations. including the following: The Message Trust (mission activities in South Africal1£4,2(Kil Creative Communications Trust Imission activities in Moldoval1£478} Friends of Smyrna Imission activities in Indial1£4781 - The Good Company (local support activities)1£1.2071 Release International (global mission activities)1£478) In planning our activities for the year. the Trustees have considered the Commission's guidance on public benefit and in particular. the specific guidance on charities for the advancement of religion. In particular we try to enable people to live out their faith as part of their community, at home or at work through worship, prayer. Bible study, fellowship and service. applying the Gospel to the whole of life and developing knowledge and trust in Jesu5. and encouraging pastoral care amon8 those who come to church.
Christ Church Ewell Registered Company Number: 06778172 Trustees Annual Report for the year ended 31 December 2024 (continued) Main achievement5 During the year, Christ Church Ewell performed well against objectives and achieved the following.. - Regular ortivities have continued throughout the period. with thefollowing results We have seen new people join the church at our weekly Sunday worship. some coming to faith for the first time and some becoming new active members in Growth Groups. A new day-time Growth Group was launched in October 2023. Prayer meeting5 have grown in attendance - particularly on Fridays. We held two adult baptism services in April and September. Youth Work for teenagers (Seekers) and primary age kids (JAM) has continued to have a positive impaci through Bible studies and social activities. We hove continued to host ond support community ortivities courses ond meetings which a150 involve church members, with thefollowing re5uIts.' We saw a growth in attendance at our weekly Wednesday'coffee Drop In, which particularly helps those struggling with loneliness. This activity was later enhanced in 2023 to include some Christian teaching, a craft table and free thermal items las a registered warm hub) and we Served home-made soup to Vi51tor5 during the colder month5. The weeklyThursday Toddler Group and the monthly Dads and Toddler groups both saw rise5 in attendance with new people joining. We ran three Alpha courses covering the basics of Christianity and these were regularly attended by groups including people from the community Community events were well attended. Many of these included either some Christian teaching or sign-posted to an upcoming outreach event. Communitv events we ran included: Quiz nights, Easter crafts, curry night with a guest speaker, two apologetics evenings, a community BBQ a fun afternoon, a Macmillan morning, Christmas crafts and a Carol service 'Chat & Tea, for retirees in the community has attracted some new faces. Teaching Bible stories through drama in a55emblies and lessons has been appreciated by local schoo15 through our connection with 'Open the Book 'and 'Spinnakerf. 'Urban Saints Ewell, has continued to disciple local youth on Friday nights Our online presence has raised our profile in the local community with a regularly updated You-Tube channel, In5tagram. Facebook page and Website. Routine mointenonce of the premise5 tofacilitote on-going activities has continued ond included.. a new roof was installed to our larger youth hut in August
Christ Church Ewell Registered Company Number- 06778172 Trustees Annual Report for the year ended 31 December 2024 Icontinuedl Fundmlslng ortivities The charity relies on grant aid from the donors identified in the accounts, whose support is valued. There have been no fundraising activities. Import statement The charity has continued to organise and host activities which serve all age groups in the local community. ranging from young children all the way through to the elderlv. Structure. governance and management of the charity The policy for finding new trustee5. as and when appropriate. is that they should be recruited from the active membership of the church. with due care taken to identify individuals with the requislte skills and abilities to carry out the necessary oversight and execution roles. Candidates to become new trustees, are interviewed by the existing trustees, who may propose candidates for election by the members. Trustees receive no payment for their services, though they may claim reimbursement for duly receipted and documented purchases made on behalf of the charity, e.g. food, equipment, consumables (batteries, stationery. etc.). Structure. governance and management of the charity (continued) The charity is governed by its Trustee Directors. operating through regular board and management meetings. The charity has no responsibilities for, nor is it answerable to, any other organisations. During 2024 Christ Church Ewell employed a Pastor. las at 31.12.24 total staff FTE 1.. 2023
Christ Church Ewell Registered Company Number-. 06778172 Trustees Annual Report for the year ended 31 December 2024 (continued) Financial review The financial position of the charity at 31 December 2024 and comparatives for the prior period, as more fully detailed in the accounts. can be summarised as follows: 2024 2023 Net income -3,119 -14,569 Unrestricted Revenue Funds available for the general purposes of the charity 188,746 177,424 Designated Revenue Funds Designated Fixed Asset Funds Total Unrestricted Funds 2,054 546,596 737,396 2,054 561,037 740,515 Total $trIcted fvnds 15,000 15.000 Total Funds 752.396 755,515 The trustees consider the financial performance by the charity during the year to have been satisfactory and broadly in line with expertations for the year. The trustees feel that the financial situation is very similar compared to the end of the previous year and considers that the charity is in a secure position. Policies on reserves The charity maintains cash to cover three to six months of normal expenditure on an on- going basis. depending on the Trustees, expenditure plans and their assessment of risk to the stability of donation income. Avallablllty andadequocy ofassets oAeoch oAthefvnds The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obli8ations in respect of each fund. Details of The Independent Examiner Mary E Ryan FCCA, CertPFS. DChA Ark Accountancy Limited 56-58 High Street. Ewell, Epsom, Surrey, KT17 IRW
Christ Church Ewell Registered Company Number: 06778172 Trustees Annual Report for the year ended 31 December 2024 lcontlnued) Statement of Directors. and Trustee5' Responslbillties The charrty's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Att 2(M)6, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2(K18. Notwithstanding the explicit requirements in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret thi5 responsibility as requiring thern to follow current best practice and prepare the accounts according to the FRSSE SORP 2015. In particular the Companies Act 2006 and charity law require the Board of Trustee5 to prepare financial Statements for each financial year which give a true and fair view of the state of affairs of the charity a5 at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to.. prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Prartice (United Kingdom Accounting Standards and applicable lawl: select suitable accounting policies and then apply them consistently,. make judgements and estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business, and state whether applicable accounting standards and staternents of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year. The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity'5 transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable step5 for the prevention and detection of fraud and other irregularities.
Christ Church Ewell Registered Company Number- 06778172 Trustees Annual Report for the year ended 31 December 2024 Icontinued) Statement of Dirertois, and Trustees, Responsibilities {continuedl The Trustees are also responsible for the contents of the Trustees, report, and the statutory responsibility of the Independent Examiner in relation to the Trustees, report is limited to examining the report and ensuring that, on the face of the report, there are no material incon5i5tencies with the figures disclosed in the financial statements. The financial statements are set out on page5 8 to 24. The financial statements have been prepared by implementing the Statement of Recommended Practice forAccounting and Reporting by Charities 2015 and in accordance with the Financial Reporting Standard for Smaller Entities 2015. These accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject tothe small companies regime. This report was approved by the board of trustees on 6 February 2025. MARK WILLIAMS Director and Trustee
Christ Church Ewell Registered Company Number: 06778172 Independent Examinerfs Report to the Trustees of Chrlst Church Ewell I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 8 to 24. Respertlve responsibilities oAtru5tees ond exomlner The charity'5 trustees Iwho are also the directors of the company for the purposes of company lawl are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment Act 2005 and the Charities Accounts Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10111 la} to Ic} of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 4411) Icl of the Act and to state whether particular matters have come to my attention. 80$1$ oAindependent exominerfs statement My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination include5 a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It a150 includes consideration of any unusual items or disclosures in the accounts, and Seeks explanations from the trustees concerning any such matters. The procedure5 undertaken do not provide all the evidence that would be required in an audit. and consequently I do not express an audit opinion on the view given by the accounts. Independent examinerf5 statement In the course of my examination. no matter has come to my attention: l. which gives me reasonable cause to believe that in any material respect the requirement5'. to keep accounting records in accordance with Section 44111 {al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2(Ki6 Account5 Regulations have not been met. or 2. to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Mary E Ryan FCCA, CertPFS, DChA Company- Ark Accountancy Limited Address.. 56-58 High Street. Ewell. Epsom, Surrey, KT17 IRW Date.. 31 March 2024
Christ Church Ewell Registered Company Number.. 06778172 ststement of Flnanclal Activities for the year ended 31 December 2024 SORP Ref Current year Unrestricted Funds Current year Restrlrted Funds Curyent vear Total Funds Prior year Total Funds 2024 2024 2024 2023 Income & Endowments Donations & Legacies Income from charitable activitie5 Investment income Al A2 48.050 33,173 48,050 33.173 42,096 21.458 3.404 3A04 2,569 Total Income 84.627 84,627 66,123 Expendlture Expenditure on charitable activities 87.746 87,746 80,692 Total Expenditure 87,746 87.746 80,692 Net Income for the year 3.119 3,119 14.569 Net Incorne after transfers A-8 3,119 3.119 14.569 Net movement In funds 3.119 3,119 14,569 Reconciliation of funds Total funds brought forward 755,515 755,515 755,084 Total funds carried forward 752,396 752,396 755,515 The 'SORP Ref, indicated above is the classification of income set out in the formal SORP documents. A5 required by paragraph 4.60 of the SORP. the brought forward and carried forward funds above have been agreed to the Balance Sheet. A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses. All the prior year transactions were unrestricted items. and no further analysis is required. All activitie5 derive from continuinE operations The notes attached on pages 14 to 24 form an integral part of these accounts.
Christ Church Ewell Registered Company Number: 06778172 Resources applied in the year ended 31 Dttember 2024 2024 2023 Funds generated in the year as -3,119 -14,569 Net movement in funds -3,119 -14,569 Movements In revenue and capital funds for the year ended 31 December 2024 Revenue accumulated funds Unrestrirted Funds Restrirted Current year Funds Total Funds Prlor year Total Funds 2024 2024 2024 2023 Accumulated funds brought forward Recognised gains and losses before transfers 179.478 3,119 179.478 3.119 194.047 14,569 176.359 176,359 179,478 From fixed asset funds 14,441 14,441 Closlng revenue funds 190.800 190,800 179.478 Designated revenue fund5 Included in the Unrestricted Funds Current year Total Funds Prior year Total Funds 2024 2023 At ljanuary Increase in year 2,054 2,054 At 31 December 2.054 2,054 The purposes for which these funds have been designated are described in Note 13 to the accounts. The notes attached on pages 14 to 24 form an integral part of these accounts. io
Christ Churth Ewell Registered Company Number.. 06778172 Flxed Asset funds Unrestricted Funds Restricted Current year Funds Total Funds Prlor year Total Funds 2024 2024 2024 2023 At l January New restricted funds Transfer to revenue funds 561,037 15,000 576.037 561,037 15,000 14.441 14,441 At 31 December 546,596 15.000 561.596 576.037 The purposes of the transfers to fixed asset funds are described in Note 13 to the accounts and under the accounting policy 'Accounting for capital grants and fixed a55et funds,. Summary of funds Unrestricted and Designated Funds 2024 Restrirted Current year Funds Total Fund5 Prior year Total Funds 2024 2024 2023 Revenue accumulated funds Revenue designated funds Restricted Fixed asset Funds Unrestricted Fixed asset funds 188,746 2,054 188,746 2.054 15.000 546,596 177,424 2,054 15,000 561,037 15,000 546,596 Total funds 737.396 15,000 752,396 755,515 The notes attached on pages 14 to 24 form an integral part of these accounts. li
Christ Church Ewell Registered Company Number- 06778172 Income and Expenditure Account for the year ended 31 December 2024 2024 2023 Income Income from operations 81,223 63,554 Investment Income Interest receivable 3.404 2,569 Gross Income in the year before eXptIonal items 84.627 66,123 Gr055 income in the year Including exceptional items 84.627 66,123 Expenditure Charitable expenditure, excluding depreciation and amortisation Depreciation and amortisation Governance cost5 72,584 14.441 720 80.692 Total Expenditure In the year 87,746 80,692 Net Ideflcit)/surplus before tax In the financial year 3,119 14,569 Tax on Surplus on ordinary activities Net (defictt)Isurplus after tax in the financlal year 3,119 14.569 Retained Ideflcbt)/surplus for the financial year 3.119 14,569 All activities derive from continuing operatlons In accordance with the provisions of the Companies Act 2006. the headings and subheadings used in the Income and Expenditure account have been adapted to reflert the special nature of the charity's activities. The notes attached on pages 14 to 24 form an integral part of these accounts. 12
Christ Church Ewell Registered Company Number: 06778172 Balance Sheet a5 at 31 December 2024 SORP Ref Notes 2024 2023 Flxed assets Tangible assets Current assets Debtors Cash at bank and in hand A2 546.596 561,037 B2 B4 11.248 198,640 209.888 197.357 197,357 Creditors falling due within one year ci 4,088 -2,879 Net current assets 205.800 194,478 The total net assets of the charlty 752.396 755.515 The totsl net assets of the charity are funded by the funds of the charity. as follows: Unrestricted Funds Unrestricted Revenue Funds li D3 188,746 177,424 Designated Funds Designated Revenue Funds Restricted Funds Designated Fixed Asset Funds li li li D3 D3 D3 2,054 15,000 546,596 2,054 15,000 561,037 563.650 578.091 Total Charity Funds 752,396 755.515 The 'SORP Ref, indicated above is the classification of Balance Sheet items as Set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought fOard funds above have been agreed to the SOFA. The directors are satisf led that the company is entitled to exemptlon from the requirement to obtain an audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with sertion 476 of the Act. The charity is subject to Independent Examination under charity legislation. and the report is on page 7. The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Art 2006 applicable to companies subjerttothe small companies regime. MARK WILLIAMS Trustee Approved by the board of trustees on 6 February 2025 The notes attached on pages 14 to 24 form an integral part of these accounts. 13
Christ Church Ewell Registered Company Number.. 06778172 Notes to the Accounts for the year ended 31 December 2024 l Accounting policies Pollcles relatlng to the production of the accounts Basls oApreparation and accountlng convention The financial statements of the Charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191,, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under t he historical cost convention and on the going concern basis. Policies relating to categories of Income and income recognltlon. Nature of income Gross income represents the value of services provided and voluntary income received. Categorie5 of income Income is categorised as income from exchange transactions Icontract income) and income from non-exchange transactions Igiftsl. investment income and other income. Income from exchange transaction5 15 received by the charity for goods or services supplied under contract or where entitlement is Subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the good5 or services supplied by the charity to the purchaser. Income from non-exchange transaction5 is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange. Income recoqnltlon Income, whether from exchange or non exchange transactions. is recognised in the statement of financial activities {SOFA} on a receivable5 basis, when a transaction or other event results in an increase in the charity's assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reduction in its liabilities and only when the charity has legal entitlement. the income is probable and can be measured reliablv. Income subject to terms and conditions which must be met before the charity is entitled to the re50urce5 is not recognised until the conditions have been met. 14
Christ Church Ewell Registered Company Number.. 06778172 Notes to the Accounts for the year ended 31 December 2024 lcontlnuedl l Accounting pollcles (contlnued) Recognition oAliabilitie5 and expendlture A liability. and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event. and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated. Liabilities arising from future funding commitments and constructive obligations, including performance related grant5. where the timing or the amount of the future expenditure required to settle the obligation are uncertain. give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period. and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates. Policies relating to expenditure on goods and services provided to the charity. Allocotlng costs to artlvlties Direct costs that are specifically related to an activity are allocated to that activity. Shared direct Costs and support costs are apportioned between activities. The basis for apportionment, which is consistently applied, and proportionate to the stsffing- on the basis of time spent in connection with any particularly activity. Staffing- on a per capita basis. based on the number of people employed within any particular activity. Premises related costs - on the proportion of floor area occupied by a particular activity. Non specific support costs - on the basis of the usage of resources. in terms of time taken, capacity used. request made or other measures. Estimatlon techniques used in apportioning costs- this is done on a common sense ba51S. Volunteer5 In accordance with the SORP. and in recognition of the difficulties in placing a monetary value on the contribution from volunteers. the contribution of volunteers is not included within the income of the charity, however the trustees value the significant contribution made to the activitie5 of the chartty by unpaid volunteers. 15
Christ Church Ewell Registered Company Number.. 06778172 Notes to the Accounts for the year ended 31 December 2024 Icontinued) l Accounting policies {continuedl Pollcles relating to assets. liabilities and provisions and other matters. Tangiblefixed a55et5 All tangible fixed assets. land and buildings, are ststed at cost less depreciation. Items of less than £2,000 are not capitalised. Depreciation has been provided at the following rates in order to write off the assets (less their estimated residual value) over their estimated economic lives Freehold land and buildings 2% straight line Plant and machinery 5% straight line A regular annual review of the likelihood of a55et impairment is undertaken. The basis of the review 15 to examine the assets in use to establish their continued fair value. Accountinglor caplthl grant5 ondAlxed assetAunds. Gifts of tangible fixed assets or grants of a capital nature. given for the purposes of acquiring specific assets to be fully utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properlv expended on the restricted purpose. Where the terms ofthe gift require the charityto hold the asset on an ongoing basis for specific purpose, then the fixed a55et fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note 5. Where the terms of the gift are met once the asset 15 acquired, so allowing the charity to use the asset on an unrestricted basis, including the right to re1ve the proceeds of any future sale of the asset on an unrestrlcted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund. When asset5 are acquired for the furtherance of the charity's objects, utili5ing the charity's own unrestricted funds, a transfer is made from unrestricted funds to a designated fixed asset fund. Whether acquired with unrestricted or restricted funds, the a55et acquired is initially shown in the balance sheet at the full cost of acquisition or subsequent revaluatlon. 16
Christ Church Ewell Registered Company Number.. 06778172 Notes to the Accounts for the year ended 31 Deomber 20241continued) l Accounting policies {continued) Accountingfvr capital grants andfved ossetfunds. (continuedj As the related assets are depreciated. in accordance with the depreciation policy, in order to reflect the diminution in the asset, a transfer is made from the relevant fixed asset funds to either unrestricted or restricted funds, as appropriate to the terms of the original gift. if any. The effect of this policy is that the aggregate of all fixed asset fund5 shall equate to the net book value of fixed a55ets. In the first year that this policy was adopted, a transfer to fixed asset funds was made equivalent to the net book value of the assets. Debtors Debtors are measured at their recoverable amounts at the balance sheet date. Creditors andpmvisions Expenditure Liabilities are recogni5ed as expenditure as soon as there is a legal or constructive obli83tion committing the charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliablv. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be dirertly attributed to particular headings they have been allocated to attivities on a basis consistent with the use of resources. Cash and bank balances Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements. 2 Liability to taxation As a registered charity. the organisation is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities. 3 Winding up or dlssolution of the charity If upon winding up or dissolution of the charity there remains any assets, after the satisfaction of all debts and liabilities the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity. 17
Christ Church Ewell Registered Company Number: 06778172 Notes to the Accounts for the year ended 31 December 2024 Icontinuedl 4 Net surplus before tax in the Ilnanclal year 2024 2023 The net surplus before tax in the financial year is stated after charging: Independent reviewer fees Depreciation of owned fixed assets 720 14,441 5 Tangible fixed assets Land & Bulldlngs Plant & Machinery Total 606,065 46,401 652,466 At 31 December 2024 606.065 46,401 652.466 Depreciation At l January 2024 Charge forthe year 72,725 12.121 18,704 2,320 91,429 14.441 At 31 December 2024 84.846 21,024 105.870 Net book value At 31 December 2024 At 31 December 2023 521.219 533,340 25.377 27,697 546,596 561.037 6 Debtors 2024 2023 Gift Aid debtor 11,248 11,248 7 Creditors: amounts falllng due wlthin one year 20Z4 2023 Accruals 4,088 2,879 18
Christ Church Ewell Registered Company Number: 06778172 Notes to the Accounts for the year ended 31 December 2024 {contlnuedl 8 Income and Expenditure account summary 2024 2023 At l January 2024 IDeficitl/Surplus after tax for the year 740,515 3,119 755,084 14,569 At 31 December 2024 737,396 740.515 9 No related party transaction5 There were no transactions with related parties in the year. 10 Tangible fixed assets Restricted funds At 31 December 2024 Unrestrirted funds Designated fund5 Total Funds Tangible Fixed Assets Investments at valuation Current Asset5 Current Liabilities 546,596 546,596 207,834 4.088 2.054 209,888 4,088 203.746 548,650 752,396 Unrestrlcted fund5 At l January 2024 Designated funds Restrirted funds Total Funds Tangible Fixed Assets Investments at valuation Current Assets Current Liabilities 561,037 561.037 195.303 2,879 2,054 197,357 2,879 192,424 563.091 755,515 19
Christ Church Ewell Registered Company Number.. 06778172 Notes to the Accounts for the year ended 31 December 2024 {contlnuedl Funds brought forward Movement In funds INote 121 Transfer between funds Funds carried forward 11 Unrestricted. deslgnated and restrirted funds: Unrestrirted revenue funds 177.423 Designated revenue funds 2,054 Designated fixed asset funds 561,037 Restricted fixed asset funds 15,000 755,514 3,119 174.304 2,054 546,596 15,000 737,953 14.441 17.561 12 Analysis of movement In funds over the year Income Expenditure Other Gains & Losses Movement In Funds Unrrestrlcted and designated funds: Unrestricted revenue funds 84,627 87.746 3,119 84,627 87,746 3.119 13 Purposes of held funds Unrestricled revenue furtds: These funds are held for the meeting the objectives of the charity, and to provide reserve5 for future activities, and, subject to charity legislation. are free from all restrictions on their use. Designated revenue funds: The designated revenue fund repesents funds placed on one side to fund a Toddler Group. Designated fixed a55et funds= The purpose of these funds is desribed under the accounting policy 'Accounting for capital grants and fixed asset fund5'. Restricted fixed asset funds: These funds have been received and are being held to put towards a buildin8 project which is being considered at this present moment in time. 14 Ultimate controlling party The charity is under the control of its legal members. 20
Christ Church Ewell Registered Company Number: 06778172 Detailed analysls of Income and expenditure for the year ended 31 December 2024 as required by the SORP 2016 Thls onolysis Is closslAled by conventional nominol descrfptlons and not by ortlvity 15 Donations and Legacie5 Current year Unrestrlrted Funds 2024 Cuttent year Restricted Funds 2024 Current year Total Funds Prior year Total Funds 2024 2023 Donatlons and gifts from individuals Donations under Gift Aid Small donations Donations not under Gift Aid 43.516 1,474 43,516 1.474 3.060 37.720 1,516 2,860 Total 48.050 48,050 42,096 Legacle5 Recelvable Total Total Al 48.050 48.050 42,096 16 Income from charitable activitie5- Trading Artivitie5 Current year Unrestrirted Funds 2024 Current year Restricted Funds 2024 Current year Total Funds Prlor year Total Fund5 2024 2023 Primary purpose and ancillary tradlng Primary purpose trading Letting of property for charitable Other Charitable Activities 5.074 3.292 24,807 5.074 3.292 24,807 3,029 1,070 17,359 Total 33,173 33.173 21,458 21
Christ Church Ewell Registered Company Number-. 06778172 Detailed analysis of Income and expenditure for the year ended 31 December 2024 a5 requlred by the SORP 2016 Icontinuedl 17 Total Income from charltable artivlties Current year Unrestricted Funds 2024 Current year Restrlrted Funds 2024 Current year Total Funds Prlor year Total Funds 2024 2023 Total 33,173 33.173 21.458 Total A2 33,173 33,173 21,458 18 Investrnent Income Current year Unrestrlcted Funds 2024 Current year Restricted Funds 2024 Current year Total Funds Prior year Total Funds 2024 2023 Bank Interest Receivable 2,569 Total A4 3,404 2,569 19 Expendlture on Charitable activities - direct spendlng Current year Unrestrirted Funds 2024 Current year Restrirted Funds 2024 Current year Total Funds Prior year Total Funds 2024 2023 Costs of 8oods and Services 7,758 7,758 9.341 Total B2a 7,758 7.758 9.341 22
Christ Church Ewell Registered Company Number.. 06778172 Detailed analysis of income and expendlture for the year ended 31 December 2024 as requlred by the SORP 2016 (continued) 20 Expenditure on Charltable artlvttles- dlrert costs- Charitable trading Current year Unrestricted Funds 2024 Current year Restricted Funds 2024 Current year Total Funds Prlor year Total Funds 2024 2023 Costs of goods 8,204 8.204 9.516 Total dirert Spending B2b 8.204 8,204 9,516 21 Support costs for charitsble activities Current year Unrestrlcted Funds 2024 Current year Restricted Funds 2024 Current year Prior year Total Funds Total Funds 2024 2023 Premise5 & Staff Expen5e5 Rate5 and water charges Light. heat and power Cleaning and waste managemen1 Premises repairs and renewals Staffing Property insurance 434 10,550 1,730 1.915 40.357 1,541 308 8,085 1,760 11,845 38,228 1,518 10,550 1.730 1.915 40,357 1.541 Administrative overhead5 Stationery and printing Profr55ionalAee5 paid to advisors other thon the oudltoror examiner Accountancy fees other Legal fees Other legal or professional Flnanclal costs Bank charges Depreciation & Amorti5ation in ti 97 14,441 97 14,441 91 Total support costs B2d 71,064 71,064 61,835 23
Christ Church Ewell Registered Company Number.. 06778172 Detailed analysis of income and expenditure for the year ended 31 December 2024 as required bythe SORP 2016 (continued) 22 Other Expenditure- Governance costs Current year Unrestricted Funds 2024 Current year Restricted Funds 2024 Current year Total Funds Prlor year Total Funds 2024 2023 Independent Examiner's fees Trustee's expenses 720 720 Total Governance costs B2e 720 720 23 Total Charltable expendlture Current year Unrestrlcted Funds Current year Current year Restricted Total Funds Funds Prlor year Total Funds 2024 2024 2024 2023 Total direct spending Total trading costs Total 5UPPOrt costs Totsl Governance costs B2a B2b B2d B2e 7,758 8.204 71.064 720 7.758 8,204 71.064 720 9,341 9,516 61,835 Total dirert Spending B2 87.746 87,746 80,692 24 stsff Costs Current year Unrestrlrted Fund5 Current year Restricted Funds Current year Total Funds Prior year Total Funds 2024 2024 2024 2023 Wages and salarie5 Pension costs 38,828 1.629 38.828 1,629 Total dirert spendlng 40,457 The average number of staff employed in the year was 40,457 No. No. 24