REGISTERED COMPANY NUMBER: 06887961 (England and Wales) REGISTERED CHARITY NUMBER: 1129865
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2024
for Simply Church, Teignmouth (A Company Limited by Guarantee)
South Devon Accounting Ltd 6 Orchard Close Ogwell Newton Abbot TQ12 6AL
Simply Church, Teignmouth
Contents of the Financial Statements for the Year Ended 31 December 2024
| Page | |
|---|---|
| Report of the Trustees | 1 to 8 |
| Independent Examiner's Report | 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 to 12 |
| Notes to the Financial Statements | 13 to 19 |
| Detailed Statement of Financial Activities | 20 to 21 |
Simply Church, Teignmouth
Report of the Trustees for the Year Ended 31 December 2024
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2015).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Charity's objectives are for the public benefit.
To advance the Christian Faith in accordance with the Statement of Beliefs in such ways and in such parts of Teignmouth, the United Kingdom or the World.
To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support in such parts of Teignmouth, The United Kingdom or the World.
The Vision of Simply Church is that we are Getting Connected - Loving Jesus and Living Out His Mission. The Mission of Simply Church is to explore together what it means to follow Jesus Christ and to invite others to join us in the journey.
We do this by: -
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Bringing a relevant message to this generation.
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Building and transforming communities that are lasting and real.
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Helping the poor and vulnerable.
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Working with those who are broken, hurting, and oppressed.
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Planting new churches to go on mission.
Simply Church believes that we are to do this through life changing, Holy Spirit motivating, unstoppable, unchangeable, overwhelming, radical love as we experience God's love for us and in turn, we love Him back. This enables us to love each other and the world radically. Love drives people to the most extraordinary things and, when we love God and each other like this, nothing becomes impossible.
We have continued to see the increase that God has been speaking to us about - not just in people joining the church, but in our love and desire for more of Jesus and the power and the presence of the Holy Spirit among us. We believe that this increase is going to continue and accelerate as we keep focused on Jesus and stay humble and dependant on our Heavenly Father. We believe that we will see breakthrough; in healing, in deliverance, in Salvation, that the supernatural will be the normal. To do this we believe God has called us to live in a way that we allow God to sharpen us through each other. This is not a call to judgmentalism, gossip or hard hearts, but a call to radical love, to prefer one another, to seek the best for each other, even at our own expense. We are to reflect Jesus to one another until Jesus can be seen in us and He sharpens us into His image.
So, we are continuing our focus of getting real, of being united together in Jesus, through his love, so that each one will reach one for the Glory of Jesus.
We believe in the gifts of the Holy Spirit and so encourage people to share, to wait on God and to pray for healing, so that the whole church can be built up together.
Page 1
Simply Church, Teignmouth
Report of the Trustees for the Year Ended 31 December 2024
OBJECTIVES AND ACTIVITIES
Significant activities
The Church normally gathers in each other’s homes to share and grow together and encourage a local mission of sharing the gospel where we live. From time to time these smaller Home Churches all gather together for worship and teaching. This takes place at the Pow Wow Cafe site on Kingsway. Most weeks we also share Communion together. Our service integrates all ages as we believe the Church is ultimately a family following God.
When our Churches come together for a united celebration service, we also use Facebook Live streaming for those who cannot attend to ensure that we can still worship God together. We have, from time to time, been joined also, on livestream, by people who are not part of the Church. Alongside our gatherings we work through a book of the bible, which includes a reading plan for us all to follow and discuss, with application, together.
We believe that prayer is an essential part of our Church, and so we encourage prayer whenever we meet. However, there are also monthly Prayer meetings when we gather to pray for our Church, our town, and individuals.
We continue to produce a weekly newsletter to ensure that anybody who is interested can receive notification of our events, requests for prayer, information about the special events of any other local churches and on occasion, information about any household items or services that people would like to pass on. Often, people who visit on holiday ask to go on our mailing list to receive our Newsletter. We are fully GDPR compliant.
Other activities include Church Social activities, Men’s meetings, Women’s’ meetings, Church Weekends Away, and Away Days. We are passionate about both discovering what it means to follow Jesus and sharing the love and truth of Jesus Christ with everyone. This is not just in the things we say but also in what we do. The Church elders also periodically spend a day together to share, plan and pray about the direction of the Church.
We aim to show by our words, but more importantly through our actions, that we are Christians. We aspire to share our faith with others in many ways: in individual interactions with people, and through our Food Bank, The Beacon, to help those in need.
The Church supports people from the Church and those from outside when needed with financial support, goods, food or a top up on their electricity or gas keys, or, if they are in need of counselling, we facilitate this for them through a Christian counsellor.
The Church works with young people on Friday evenings at our youth cafe who, due to a lack of suitable provisions in the town, find themselves on the streets of Teignmouth.
Public benefit
The Church acknowledges its requirement to demonstrate clearly that it must have charitable purposes that are for the public benefit, as required by the Charity Commission's statutory guidance on the matter.
The main activities in support of our charitable objectives are described in this report.
Page 2
Simply Church, Teignmouth
Report of the Trustees for the Year Ended 31 December 2024
OBJECTIVES AND ACTIVITIES
Social investments
The Pow Wow Café Shop on Kingsway is normally open from Monday to Friday, selling hot and cold meals, coffees, and a range of household essentials. It is run by one paid supervisor from Simply Church, together with volunteers both from the Church and from the local community.
There is a children's soft play area at Pow Wow and space for parents to sit and have a coffee while their younger children play. Pow Wow also has the only Paypoint facility in this part of town. The Church recognises the need to support the local community who rely heavily on this facility to maintain their gas and electricity and to pay their bills.
We normally run local groups at Pow Wow, such as Crochet, Knitting and Art, to encourage the local people to take part, and enable us to get to know them better.
To further our objectives, we support creative arts ministry called Manna, who bring the message of Jesus through creative arts. They also work with individuals and groups helping many people to become more confident in the arts.
The Church supports two children in India through Compassion. This in turn also supports the families and the wider community in their villages. We also support financially a couple who work with people who are victims of trafficking in Greece, enabling them to continue their valuable work.
Further financial support is given to Christ for All Nations which works across the world, but mainly in Africa helping communities and bringing the gospel of Jesus. We also support a network of Churches in Malawi, which is based in one of the more depraved areas of the world.
OBJECTIVES AND ACTIVITIES
Volunteers
We have two paid employees: The Pastor and the supervisor for the Pow Wow Café Shop. All others who work with Simply Church are volunteering their time.
All those in leadership positions, and all those working in any capacity with children or vulnerable adults, at Simply Church have a current DBS certificate and are aware of the Safeguarding policy and procedures. The Charity also follows its Safer Recruitment Policy when employing staff or volunteers. All volunteers sign a Volunteer Agreement in line with the relevant policy.
Page 3
Simply Church, Teignmouth
Report of the Trustees for the Year Ended 31 December 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities
For the last few years we have been working out what a lifestyle of following Jesus and reaching out to our community looks like. How we can grow in dependance on God and know his love so we can reflect it to one another and those around us.
We have continued learning to understand that discipleship is not a theory but a practice; Christianity is not a concept but a lifestyle. We continued to learn from the example of Jesus with His followers. 2024 was another year when we aimed to become increasingly real and practical in how we live our lives for Jesus. Our aim was to pursue Jesus and His mission, striving for a lifestyle of Christianity that is united in purpose to enable us to see a town reached for Jesus, and this, not only in words, but mainly in living out our Christianity to help others in many ways.
During 2024 our Home Churches have become further established and the new way of being churched is becoming a normal way of life for us. This continues to be a learning experience for us all and we continue to grow. We continue looking forward to how God is leading us forward in this more real and stripped back way of living.
Street Team, our initiative working with young people who find themselves on the streets during Friday evenings, continues to be successful, and works alongside our Youth Cafe. We meet with varying numbers of young people and provide a safe place for them, and a place where we can share Jesus and offer prayer.
.
Fundraising activities
No specific fundraising events were undertaken in 2024.
General donations are received by way of collections at services and events, and an increasing number of donors have set up monthly/recurring standing orders to donate as their tithe and offering to the Church.
Page 4
Simply Church, Teignmouth
Report of the Trustees for the Year Ended 31 December 2024
FINANCIAL REVIEW
Financial position
Donations including Gift Aid increased from £70,977 in 2023 to £79,404 in 2024.
The Pow Wow Cafe offers a valuable service to the community and has also become a place for the Home Churches to meet periodically for collective worship. Income and expenditure is closely monitored. Staff costs are included in the Church’s overall salary expenses. Pow Wow generated a surplus for the period of £7,401 (£13,288 in 2023).
With the move away from the Old Riviera Cinema site, the Tea Rooms ceased trading at the end of October 2024. Final financial accounts have been prepared and submitted along with the application to dissolve the company in August 2025. The Tea Rooms was not able to offer a donation to the Church during its final trading period in 2024.
The accounts show total funds at the end of 2024 of £19,572. On 31[st] December 2023, the charity had total funds of £19,470. The 2023 accounts reported a £6,286 deficit for the period largely due to costs associated with transitioning away from the auditorium. It was noted in the 2023 accounts that further utility and legal costs relating to the move away from the premises were expected to unfold in the 2024 accounts. These are included within £13,748 in Rent, Rates & Utilities costs noted in the accounts (£22,154 in 2023). Despite these sizeable costs, the 2024 accounts show an overall surplus of £102 for the period.
The accounts for the 2025 period show that the charity is currently in a surplus position for the period, so the Church is realising the financial benefits from the premises change. It is anticipated that this will continue, allowing the charity to fund further projects in the community, and to increase its surplus, providing security, and the opportunity to generate funding reserves.
The charity continues to receive donation income with a few donors making regular monthly donations to help support the charity as it develops.
Principal funding sources
The principal funding source of the charity is the income generated by offerings and tithes given by attendees at services, gatherings and events, along with one-off and regular donations to the general fund. The charity claims Gift Aid on all eligible offerings.
Reserves policy
The Trust tries to hold cash reserves equivalent to three months outgoings to enable the charity to continue in the event of a major drop in income resulting from unforeseen circumstances or emergencies.
Page 5
Simply Church, Teignmouth
Report of the Trustees for the Year Ended 31 December 2024
FUTURE PLANS
In the future the Church plans to develop the work of the charity in all its aims and objectives, including broadening the use of Pow Wow for charitable aims. The Church aims to develop the smaller Home Churches that meet more regularly, help and support people in their local communities, and encourage closer discipleship, by multiplying more home churches in the various and villages we are based. The whole Church will then come together regularly to celebrate all that Jesus is doing amongst us. We hope to add new Home Churches as we see people come to faith and the Church grow.
We are looking to develop Pow Wow and The Beacon, and to develop other projects as we help people out of the difficulties they face.
In Pow Wow Café, the intention is to develop the back room to be more of a Family Room, with people available to signpost or help with any family issues. There is a desire to increase the volunteer base so more time can be spent with people who come in looking for help, so they can offer prayer and support.
There are also plans to further develop the work with the young people in the town to help give them a purpose and a safe place at the Youth Cafe.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The charity is controlled by its governing documents, its Articles and Memorandum of Association dated 27/04/2009 and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Charity constitution
The Constitution sets out the purpose/charitable objects of Simply Church, Teignmouth, and governs the appointment of Trustees as well as the proceedings of their meetings.
Recruitment and appointment of new trustees
Trustees give their time voluntarily and receive no benefits from the charity. The Pastor, who is also a Trustee, is paid by the charity as the founder and leader of the church. The Pastor also claims limited expenses, in order to carry out his pastoral role. These are noted in the accounts.
The Trust seeks to build and maintain a breadth of skills and professional experiences amongst its members. New trustees are recruited mainly by personal approaches after agreement with the full board. It is important for trustees to have an understanding of the spiritual work of the charity, so it is normally necessary for potential trustees to have been involved in some way with the charity before they can be seriously considered as a trustee. It is essential that any new Trustee is able to agree with the Statement of Faith and the Objects of the charity.
Page 6
Simply Church, Teignmouth
Report of the Trustees for the Year Ended 31 December 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
In 2024 there were three Trustees, including the Pastor, who met regularly to discuss financial matters and to ensure the charity was complying with all legal requirements. The other two trustees are also church elders. Financial matters are frequently discussed at elders’ meetings not just at dedicated trustee meetings. As a result, financial management decisions can also be found within the minutes of elders’ meetings.
The Pastor is one of the two paid staff. He is paid as the Pastor and not as a Trustee.
The other paid member of staff in 2024 was the supervisor at the Pow Wow Café Shop which is part of Simply Church, and therefore of the charity.
Day to day responsibility for operations is delegated to the administrator and her staff, all of whom are volunteers, under the guidance of the Pastor.
There is no formal membership of the charity.
Decision making
The Board, consisting of three Trustees, normally meets periodically to develop the strategic direction and policies for the charity. The Board makes decisions based on prayerful consideration and consensus, allowing individual views and concerns to be addressed as thoroughly as possible.
Induction and training of new trustees
New Trustees are provided with the Memorandum and Articles of Government as well as any charity policies.
Wider network
The charity is an independent body of Christians who having no affiliation to any denomination. The charity is associated with the Evangelical Alliance (EA).
Related parties
The Pastor, Mr David Longman, is also a serving Trustee of the charity and receives an annual salary of £37,100 for his position as Pastor.
He receives no remuneration for his position as a Trustee. He does receive reimbursement for any necessary travel arrangements to enable his pastoral work. These are noted within the accounts.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06887961 (England and Wales)
Registered Charity number
1129865
Page 7
Simply Church, Teignmouth
Report of the Trustees for the Year Ended 31 December 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Registered office
87-89 Kingsway Teignmouth Devon England TQ14 9AG
Trustees
Mr D J Longman Church Leader/Pastor Dr O Aworinde Church Elder Mr R Gilbert Chair of Trustees/Church Elder
Bankers
The Co-operative Bank Plc Virgin Money UK Plc 1 Balloon Street 51 West George Street Manchester Glasgow M4 4BE G1 2HL
Independent examiner
South Devon Accounting Ltd 6 Orchard Close Ogwell Newton Abbot TQ12 6AL Approved by order of the board of trustees on 18[th] September 2025 and signed on its behalf by:
Mr D J Longman - Trustee
Page 8
Independent Examiner's Report to the Trustees of Simply Church, Teignmouth
Independent examiner's report to the trustees of Simply Church, Teignmouth ('the Company') I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.
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
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:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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
Catherine Flannery, FMAAT, FCCA South Devon Accounting Ltd 6 Orchard Close Ogwell Newton Abbot TQ12 6AL
Date: 15[th] September 2024
Page 9
Simply Church, Teignmouth
Statement of Financial Activities
for the Year Ended 31 December 2024
| Unrestricted fund Restricted fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 79,404 - Trading activities 3 35,575 - Investment income 4 52 - Total 115,031 - EXPENDITURE ON Charitable Activities 5 114,929 - Governance costs - - Total 114,929 - NET INCOME/(EXPENDITURE) 102 - RECONCILIATION OF FUNDS Total funds brought forward 19,470 - TOTAL FUNDS CARRIED FORWARD 19,572 - |
31.12.24 Total funds £ 79,404 35,575 52 115,031 114,929 - 114,929 102 19,470 19,572 |
31.12.23 Total funds £ 70,977 41,369 14 112,360 118,646 - 118,646 (6,286) 25,756 19,470 |
|---|---|---|
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 10
Simply Church, Teignmouth
Balance Sheet
At 31 December 2024
| 31.12.24 | 31.12.23 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible assets | 10 | 1,312 | - | 1,312 | 3,486 |
| Investments | 11 | 1 | - | 1 | 1 |
| CURRENT ASSETS | |||||
| Cash in hand | 9,462 | - | 9,462 | 9,212 | |
| Gift aid accrual | 13,084 | - | 13,084 | 12,235 | |
| Loan to subsidiary | 11 | - | 11 | 3,522 | |
| CREDITORS | |||||
| Amounts falling due within one year | 12 | (4,298) | - | (4,298) | (8,986) |
| NET CURRENT ASSETS | 18,259 | - | 18,259 | 15,983 | |
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 19,572 | - | 19,572 | 19,470 | |
| NET ASSETS | 19,572 | - | 19,572 | 19,470 | |
| FUNDS | 13 | ||||
| Unrestricted funds | 19,572 | 19,470 | |||
| Restricted funds | - | - | |||
| TOTAL FUNDS | 19,572 | 19,470 |
The notes form part of these financial statements
Page 11
continued...
Simply Church, Teignmouth
Balance Sheet – continued At 31 December 2024
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies.
The financial statements were approved by the Board of Trustees on 18[th] September 2025 and were signed on its behalf by:
Mr D J Longman - Trustee
The notes form part of these financial statements
Page 12
Simply Church, Teignmouth
Notes to the Financial Statements for the Year Ended 31 December 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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 (FRS 102) (effective 1 January 2015)’, 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 the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation 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 reliably. 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 directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the economic life of that asset as follows: -
Equipment - 25% Reducing Balance Basis
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.
Page 13
Simply Church, Teignmouth
Notes to the Financial Statements – continued for the Year Ended 31 December 2024
1. ACCOUNTING POLICIES – continued
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. DONATIONS AND LEGACIES
| Tithes and Offerings Donation from Riviera Tea Rooms Ltd Other Income Gift Aid Grant Income 3. TRADING ACTIVITIES Pow Wow Income Riviera Auditorium Income 4. INVESTMENT INCOME Interest receivable – trading |
31.12.24 £ 66,320 - - 13,084 - 79,404 31.12.24 £ 35,575 - 35,575 31.12.24 £ 52 |
31.12.23 £ 55,210 - - 15,767 - |
|---|---|---|
| 70,977 | ||
| 31.12.23 £ 39,239 2,130 41,369 31,12,23 £ 14 |
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Simply Church, Teignmouth
Notes to the Financial Statements – continued for the Year Ended 31 December 2024
5. CHARITABLE ACTIVITIES
| 5. | CHARITABLE ACTIVITIES | ||
|---|---|---|---|
| 31.12.24 | 31.12.23 | ||
| £ | £ | ||
| Staff costs | 54,352 | 52,554 | |
| Trustees’ expenses | 1,732 | 1,675 | |
| Repairs and maintenance | 2,744 | 1,575 | |
| Gift and support | 3,195 | 2,901 | |
| Rent, Rates & Utilities | 13,748 | 22,154 | |
| Food | 140 | 486 | |
| Insurance | 2,241 | 2,056 | |
| Resources | 925 | 487 | |
| Advertising and printing | 223 | 765 | |
| Conferences & Meetings | 1,752 | - | |
| Life Plus Expenses | 180 | 1,339 | |
| Training and away days | - | 163 | |
| Counselling | 776 | - | |
| Pow Wow Expenditure | 28,174 | 26,011 | |
| Pensions | 1,252 | 1,189 | |
| Stationery and office costs | 1,162 | 1,181 | |
| Telephone | - | 269 | |
| Remuneration for Independent Examination work | 1,056 | 960 | |
| Legal and professional fees | 840 | 1,279 | |
| Bank Charges | - | 440 | |
| Depreciation | 437 | 1,162 | |
| 114,929 | 118,646 | ||
| The above charitable costs can be summarised as follows: | |||
| £ | £ | ||
| Trading activity costs | 28,174 | 26,011 | |
| Other costs | 86,755 | 92,635 | |
| 114,929 | 118,646 | ||
| 6. | NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | 31.12.24 | 31.12.23 | |
| £ | £ | ||
| Depreciation – owned assets | 437 | 1,162 | |
| Independent examination remuneration | 1,056 | 960 |
7. TRUSTEES’ REMUNERATION AND BENEFITS
Mr David Longman is a serving trustee of the charity and receives an annual salary of £37,100 (2023: £37,100) for his position as Pastor. He receives no remuneration for his position as a trustee. He does receive reimbursement for any necessary travel expenses.
Trustees’ expenses
| Trustees’ expenses | ||
|---|---|---|
| 31.12.24 | 31.12.23 | |
| £ | £ | |
| Trustees’ expenses | 1,732 | 1,675 |
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Simply Church, Teignmouth
Notes to the Financial Statements – continued
for the Year Ended 31 December 2024
8. STAFF COSTS
| 31.12.24 | 31.12.23 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 54,352 | 52,554 |
| Other pension costs | 1,252 | 1,189 |
| 55,604 | 53,743 |
The average monthly number of employees during the year was as follows:
| 31.12.24 | 31.12.23 |
|---|---|
| 2 | 3 |
No employees received emoluments in excess of £60,000.
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund Restricted fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 70,977 - Other trading activities 41,369 - Investment income 14 - Total 112,360 - EXPENDITURE ON Raising funds 118,646 - Other - - Total 118,646 - NET INCOME/(EXPENDITURE) (6,286) - RECONCILIATION OF FUNDS Total funds brought forward 25,756 - TOTAL FUNDS CARRIED FORWARD 19,470 - Page 16 |
Total funds £ 70,977 41,369 14 |
|---|---|
| 112,360 118,646 - |
|
| 118,646 | |
| (6,286 25,756 |
|
| 19,470 |
Simply Church, Teignmouth
Notes to the Financial Statements – continued for the Year Ended 31 December 2024
10. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |
|---|---|
| Plant and | |
| machinery | |
| £ | |
| COST | |
| At 1 January 2024 | 45,860 |
| Disposals during year | (45,860) |
| Additions during year | 1,749 |
| At 31 December 2024 | 1,749 |
| DEPRECIATION | |
| At 1 January 2024 | 42,374 |
| Depreciation written off on disposals | (42,374) |
| Charge for year | 437 |
| At 31 December 2024 | 437 |
| NET BOOK VALUE | |
| At 31 December 2024 | 1,312 |
| At 31 December 2023 | 3,486 |
11. FIXED ASSET INVESTMENTS
The charity's wholly owned subsidiary, Riviera Tea Rooms Ltd, had share capital and reserves of £1 (2023: £1) at 31[st] December 2024.
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 31.12.24 31.12.23 £ £ Social security and other taxes 1,333 1,446 Accrued expenses 2,965 7,540 4,298 8,986 13. MOVEMENT IN FUNDS At 1.1.24 Net movement in funds At 31.12.24 £ £ £ Unrestricted funds General fund 19,470 102 19,572 Restricted funds Restricted funds - - - TOTAL FUNDS 19,470 102 19,572 |
31.12.24 31.12.23 £ £ Social security and other taxes 1,333 1,446 Accrued expenses 2,965 7,540 4,298 8,986 13. MOVEMENT IN FUNDS At 1.1.24 Net movement in funds At 31.12.24 £ £ £ Unrestricted funds General fund 19,470 102 19,572 Restricted funds Restricted funds - - - TOTAL FUNDS 19,470 102 19,572 |
31.12.24 31.12.23 £ £ Social security and other taxes 1,333 1,446 Accrued expenses 2,965 7,540 4,298 8,986 13. MOVEMENT IN FUNDS At 1.1.24 Net movement in funds At 31.12.24 £ £ £ Unrestricted funds General fund 19,470 102 19,572 Restricted funds Restricted funds - - - TOTAL FUNDS 19,470 102 19,572 |
|---|---|---|
| 19,572 |
Page 17
Simply Church, Teignmouth
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
13. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 112,360 | (118,646) | (6,286) |
| Restricted funds | |||
| Restricted funds | - | - | - |
| TOTAL FUNDS | 112,360 | (118,646) | (6,286) |
| Comparatives for movement in funds | |||
| Net | |||
| movement | |||
| At 1.1.22 | in funds | At 31.12.22 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 112,360 | (118,646) | (6,286) |
| Restricted funds | |||
| Restricted funds | - | - | - |
| TOTAL FUNDS | 112,360 | (118,646) | (6,286) |
| Comparative net movement in funds, included in the above are as | follows: | ||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 112,360 | (118,646) | (6,286) |
| Restricted fund | - | ||
| TOTAL FUNDS | 112,360 | (118,646) | (6,286) |
Page 18
Simply Church, Teignmouth
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
13. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | ||||
|---|---|---|---|---|
| movement | ||||
| At 1.1.23 | in funds | At 31.12.24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 25,756 | (6,184) | 19,572 | |
| Restricted funds | ||||
| Restricted funds | - | - | - | |
| TOTAL FUNDS | 25,756 | (6,184) | 19,572 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 227,391 | (233,575) | (6,184) |
| Restricted fund | |||
| Restricted fund | - | ||
| TOTAL FUNDS | 227,391 | (233,575) | (6,184) |
14. PENSION COMMITMENTS
The amount recognised as an expense in relation to defined contribution plans was £1,252 (2023: £1,189).
15. RELATED PARTY DISCLOSURES
Mr David Longman is a serving trustee of the charity and receives an annual salary of £37,100 (£37,100 in 2023) for his position as Pastor. He also receives reimbursement for any necessary travel expenses. These are noted within the accounts.
In addition, the Pastor’s wife, Lucy Longman, was appointed in March 2018 as a supervisor at the Pow Wow Café Shop. In 2024 her annual salary was £17,504 (£15,325 in 2023).
The accounts show a loan from the Church to its subsidiary, the Tea Rooms, of £11 (£3,522 in 2023). This was repaid in full on the closure of the Tear Rooms bank account in 2025.
Page 19
Simply Church, Teignmouth
Detailed Statement of Financial Activities for the Year Ended 31 December 2024
| INCOME AND ENDOWMENTS Donations and legacies Tithes and Offerings Donation from Riviera Tea Rooms Ltd Other Income Gift aid Grant Income Other trading activities Pow Wow Income Riviera Auditorium Income Investment income Interest receivable - trading Total incoming resources EXPENDITURE Raising donations and legacies Trustees' expenses Wages Food Repairs and maintenance Gift and support Rent, Rates & Utilties Insurance Resources Advertising and printing Conferences & Meetings Counselling Pow Wow Expenditure Pensions Stationery and office costs Telephone Sundries Life Plus Expenses Training and away days Depreciation of tangible fixed assets |
31.12.24 £ 66,320 - 13,084 - 79,404 35,575 - 35,575 52 115,031 1,732 54,352 140 2,744 3,195 13,748 2,241 925 223 1,752 776 28,174 1,252 1,162 - - 180 - 437 113,033 |
31.12.23 £ 55,210 - - 15,767 - |
|---|---|---|
| 70,977 39,239 2,130 |
||
| 41,369 14 |
||
| 112,360 1,675 52,554 486 1,575 2,901 22,154 2,056 487 765 - - 26,011 1,189 1,181 269 - 1,339 163 1,162 |
||
| 115,967 |
This page does not form part of the statutory financial statements
Page 20
Simply Church, Teignmouth
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
| Other costs Auditors' remuneration for non-audit work Bank charges Professional and legal fees Exceptional items Total resources expended Net Income/Expenditure |
31.12.24 £ 1,056 - 840 - 1,896 114,929 102 |
31.12.23 £ 960 440 1,279 - 2,679 118,646 (6,286) |
|---|---|---|
This page does not form part of the statutory financial statements
Page 21