arity Registration No. 1132114 CLAPTON PARK UNrrED REFORMED CHURCH TRusfEES' REPORT AND FINANCIAL STATEMENrs FOR THE YEAR ENDED 31 DECEMBER 2024
CLAPTON PARK UNrrED REFORMED CHURCH CONTENTS OF THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Charity Infomiation Report of the Trustees Report of the Independent Examiner io statement of Financial Activ[eS li Balance Sheet 12 Note5 to the Finanoal Statements 13-20
CLAPTON PARK UNrrED REFORMED CHURCH CHARITY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2024 TRUSTEES: Hannah Henderson (Chair) Abigall Klngston Lynda MacInnes Rachel Tumer Annabelle Burns (apFointed 10 February 2025) PRINCIPAL OFFICE: Round Chapel, Old School Rooms Clapton Park United Reformed Church 2 Powerscroft Road London E5 OPU REGISTERED CHARrrY NUMBEIL. 1132114 XNDEPENDENT EXAMINER: Marcus Cridland B.A.{Hon5) F.C.A. Scott Vevers Ltd artered Accountsnts Registered Auditors 65 East Street Bridport DOet DT6 3LB BANKERS: CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
CLAwfoN PARK UNtrED REFORMED CHURCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present their report togdher with the flnanaal statements of the charity for the year ended 31 December 2024. The accounts have been prepared in accordance with accounting pjllcies set out in note I to the accounts and CoMY with the charivs governlng document, applicable law and Accounting and Reporting lry Charities: Statement of Recommended practi applicae to charities preparing their accounts in accordan with the Financial Rewrting Standard applicable In the UK and Republic of Ireland (FRS 102). Who we are and what we do We are a vibrant church in the heart of Hackney, East London, affiliated to the United Reformed Church of England and Wales. Operating from the Old School Rooms of the Round Chapel, we run a day nursery and range of dynamic projects that aim to connect our neighbourhood and address the needs of our communty. Our Charitable Objects The advancement of the Christian faith for the berrfit of the public in a(X0rdan wlth the Scheme of Union of the United Refonned Church. Activities, Athievements and Perforniance Durlng the Year When planning activities for the year, the trustees have considered the Commission's guidance on public benefit. Clapton Park United Reformed Church (CPURC) (also known as the Round Chapel, Old School Rooms) is an active and vibrant thurch and community ntre in the heart of Hackney, East London. The congregation meets on Sundays, and for other events In the extensive premises at 2 Powerscroft Road. We open up our buildlng seven days a week to serve tke local community, offering a pla of worship, a safe Spa for children and families to play and be supported, a pla for the homeless and those livlng In vulnerable housing situations to receive help and practical support, a space for wple to work, to be treative arml to engage with k)cal peopte tsckling some of the issues that the communty fa. The buildlng Is also used and rented out to a range of community groups and organisations and Offi Spa is leased by local people and organisations. The Churth The congwatr'on is a small Ilvely, friendly, diverse, welcomirrfJ community with famllles making up a consideratle FErcentsge that meet on a Sunday where a congregation of beteen 20 and 40 people gather together. The Majority of the congregation are either adults of a working age, children or young people. Pe)ple's jobs indude teaching, nursery workers, videD- makn.ngi school as5i5tants, Quaker Pea and Justi, joumali5m, community devdopmen¢ social work and much else. Our Servi include all-age worship, Hdy Communion and a variety of other creative and innovative ways of expressing and practising spirituality and faith that is inclusive and open to all. We currently are still in a period without a Minister and 50 the congregation take it in tums to lead worship. Open Mic services and discussion servi, led by memtrErs of the congregation are a regular part of our seN1. Many of our congregation are inVoed in Voluntring with the varlous projects that are run; Stay & Play, Urban Table meal and WellbarYJ aub.
CLAPTON PARK UNrrED REFORMED CHURCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2024 Church Youth The church youth group meet once a fortnight after s(Trool on a Friday. Spending time together, sharing a meal, going on picnis sharing concems and curiosities while bng SUPWrted by an adult member of the church. This group creates a space for them to build strong connectiors with each other. The discussions are wide and led by the youth often invofving school life and S¢xial IueS. The youth also attend the Greenbelt Festival with thar families and attend an annual youth weekend away hosted in the home of a fomier minister. Both trips allow the relatnshi6 of the younger rnnber5 of the congregation to dpen through shared experie[e. The Youth Group also work together to lead S8vI a year for the whole congregation. It is a pjsitive and dynamic group and enriches the life of the whole churth. Premlses The church building at the Old School Ro)ms is rented by a wide range of local communlty groups and local social impart businesses and artists. In 2024 LB Hackney funded a full ergY assessment of our church buildlng through their Hackney Light & Power Fund. The Manse in Powerscroft Road, 1th previously housed our mlnlster and familyi contlnugj to rent8J out to the Hackney Doorways Women's project as a Shelt for homeless women. Nursery Our community nursery continue5 to be a wam, welcoming, and nurbjring Spa where children and families thrive. Every day is filled with leaming, creatiwty, and COnntion. Each moming begins with a dropin breakfast. This simple yet meaningfijl routine f05ters a sense of beloroing and ensu every child is ready to engage in the day ahead. We have fijlly embraced the Sollhull Approach, an eVithCSed prcMJramme supporbng the rn1 health and emotlonal welltEing of chlldren arKi their parentslcarers. The approach focu5es on 5upporknng a secure relationship with children, a relatr)nship that wll promote healthy braln devdopment and ki)sitive emotlonal wellbeing. Through Sr£ech and Language TrainirKJ, we have adopted the'watch, Wait, and Communicate, method, enhancing our ability to engage meaningfully with children with addonal needs. This has transformaj the way we enter their wodd, fostering de4Er communication and interaLtsn. Our partiapation in the Early Years CL)nversatlon Project In partnership with Durham University marks the lginn1r of a Im-year programm< to enhan early education wactitrs. Community Programme CPURC continue5 to dwelop its communty prc¥Jramme, with a strategic focus on working local families and ppIe who are homeltss or INlng in vulnerable housing situations or at risk of soaal isolation. Our community programme includes Urban TaLle, Wellbeing aub, Stay & Play, Ail Ages Thursday, and Kitchen aub.
CLAPTON PARK UNrrED REFORMED CHURCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2024 Urban Table ttjrned 19 years old in November 2024. An average of 60 guests come for lunth eath week. Many guests have been coming for years and hugely enjoy the companionship, food arKI donatiors. New p8Jple arrive reguL3rly. Urban Table has teams of amaang volunteers who take tums each week. Across the rnonth ¢10+ volunteers make the mea15 happen with the OPpJnty for the guests to support t. Our volunteers are dedicated and experfenced and give Joyously of their time - shopping and cookj'ng and hosting and welcoming peOe every week. New people frequently volunteer and our lead volUntrS work closety with them to brlng them into the team. We are incredibly grateful to all volunteers and for the sUPPOrt of our local community their generous individual donab'ons thrOh our annual Just Giving campaign. One donation towards the end of year took our breath away in Its unsurpassed generosity! Thls year we also recaved generous donatior of morw and fryjd from the congregation of St Je'S Catholic Church on Blurton Road nearby in Had<ney. We have also received weekjy donations from local food businesses, helping to tyjost our provisions and reduce food waste locally. Donations have included bread and pastries from thartes Artisan Bread and fruit, veg dry goods from The Gr Basket and uncollected produ from the Growing Communities shed. Our incredible volunteers add extra value and interest to the weekjy meal collecting and dlstrfbuting gr quality clothes (k)natiorkS which are IrediblY pjpular with guests. In 2024, we delivered 36 sessions of creativty, mindfulness, and self-care for mums who are homeless, living in temwrary accommodation, or facing financial hardship. We work to provide equitable access to childcare and opportunities to engage in creative and mindfijl attlvib'es, to create opp)rtunities for peoEle to build connettions aThJ resour to access support. For those who need It, we provide a crèche, gEving mums trE rare than to truly relax and focus on thnsee5. Wdlbang aub is a Spa to rest, recharge, learn new skj'lls, and build meaningful connections with otheJ mums-creating nthorks of sUprt and solidarity that extend beyorKI our walls. Alex, our Families Project Coordinator, works closeSy wlth families to shape the programme each term, ensuring that the sessions remain fresh, relevant, and resp)nsive to the needs and interests of those who attend. Wdlbeing Club ACtitieS have included sewing, yoga, henna, body balms, finanaal wellbeing and chil(kare history. The sesslons create opFortunitie5 to share positive experiences, to get to know the staff and volunt*rs here and to build neIOrS of peer supp)rt. Eath session concludes wlth a shared, nutrltlous lunch, served family-style, with leftovers to tske hoMn opportunty to continue conversations, tsgthen friendships, and nourish t¥)th trxjdy and mind. Wlth an average of 14 people involved in the sessions each week (adults and children), Wellkeing Club also serves as a welcoming first step into other actwlfjes within our building. It provid& a bridge to aditional support, with active signFQSting for mums to other organisations, events, and Services that address the Issues that the families fatr indLxling health, housing, immigration, poverty, education and parenting.
CLAPTON PARK UNrrED REFORMED CHURCH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 Now in its Ilth conseojtive year, Stay & Play continues to EE a vital and much-loved part of our community. Every Wednesday, an average of 36 families join u5, Wlth fr spaces booking up within hours each Wk. To ensure acces%bility, we reserve Pla for families who ne& extra supp)rt and always keep a few walk-in Srots available for those in need. Thls year, we said a heartfelt thank you to Karl, our longest-standing (and originall) volunteer, as she Ste trkick to take up work in a local schcd, Kari has been an integral part of Stay & Play, bringing warmth, care, and dedicatlon to generab'ons of young families in Hackney. We were delighted to ebrate her invaluable contribution and the lasting impatt she has made on so many. We continued to provide a shared lunch each week-an essentia5 way to supwrt the wdIb,ng of new mums. All Ages Projec¢ in partnership with Hackney Chlldren's Theatre, continues to bring generations together through creative and soaal aCdv1es. Thls initr'ative strengthens cornmunity bonds, combats social isolation, increases physical activity and enhances wellbeing. The participants socialise together while navigats'ng the life changing effects of both early parenthocKI and the agang process through a vibrant mix of structured sessons and infomal galherings, resulb'ng in a better understanding of eath other and an InCaSed sense of COnntIOn in our neightourhood. In 2024 we delivered 38 sessions of PJI Ages Thursdays, attend8J each week by an averBge of., 16 over-55 danr5, 5 dedioited vdunteers, 23 familles enjoying Art Play and Singsong with Granny, 6 knitters and ¢rdfters, 50+ people sharfng a healthy meal each w*k- totalling over 2,1)00 F4ate5 of delicious food! In addition, the prDject incIled deliv of 3 PDliday workshop progrdmmes, with artistic direttion by Hackney Children's Theatre, bringing perfomance5 from visiting theatre companies. These wdcomed an average of 26 families to eath workshop. In February: Long Nose Puppetsenchanted us with Out of Hat, paired with puppet-making workshops a maglcal hall transfonnation. In August: led an Inspiriro programme uafting sculptures and costumes from industrial materials, culminatsng in Plankton Power, an immersive performan exploring ecology. In Ortober: Tutb. Frutti PrOdUctn5 stsged a vibran¢ modem take on Clnderella, featuring regal costume-maknng workshops. The Atl Ages rticl[nt advisory group ensures that we continue to respond to the needs and are guided by the participants and we have been dellghted to add on enriched activities ttj the core project delivery indudlng.. a Bums Supper Special including lunch, lIldh, Foetry and singirvJ; a guest rforManCe by residents of Campbell Court (50+) in their spettacular fashion show, Campbell Courtstyles,. a talk by F))et and journalist Rose Roe on ageing and death; a home energy advi session with Crew Energy; a piano kaTroke singalong with Rainknw Mark, a summer social hosted by The Garden ofEarthtyDellghts, a screening of films from the Women Over Fifty Film Festival. Now in its third year of National Lottery Partnership funding, the project remains a beloved, dynamic and well-attended part of our community offer,
CLAPTON PARK UNrrED REFORMED CHURCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2024 Kitchen Club is a drop in ck-playat wion for famllies livtng in temFofdry accommc**tion which we host In partrership with Parent Club every Friday during term b'rne. We collaborate on outreach Into local hostels with Parent Club and manage the Kitchen aub WhatsApp group with infomatlon and remlnders. During the lfjtchen club sessions we provide a Yree shop, to share clothes and toiletries, coordinat& by our cornmunity supp)rt worker whith enables easy to access approachable signposting or supp)rt while the lunch and activity session runs alongside. A total of 141 adults and children attended 36 sessions in 2024. Kitchen Club staff and volunteer team are exrienced and dedicated to supporting earfy years families with healthy eating on a budget, encouraging play and language development and building peer support nthorks. They are an eXlIent partner to work with and we are delighted to continue our retationship into another year, •• Community Support In 2024 we continued to offer informal, holistlc, nOn-3eMental access to support during our activity sessions, working to remove the barriers to receiving help, bridging the gap to statutory services and fittirrfJ in the deman(ts and realities of caring for a young family. support we offer is varied and responds to the needs of the Individual. We alm to help people to build confidence in their own capability to solve prot4em5 and create oprtunItieS to build netmorks of peer support to help. We offer additional scaffolding supwrt when needed. Staff and vdunteers, many of whom have attended AlfvI First Aid training spend time getting to know people, providing effective sigmposting and informalty check in on progress. For people facing more complex situations or with restiitted calty to resolve their own Issues (often due to language or health issues) we provide more dirett hdp. The work s varied but this year has included understanding the content of letters, understsnding housing options and the bidding process, acssIng fcxjd bank vouthers, signwsting to food pantrfes, applying for grants for essential items and school uniform, suppx)rting access to rnental health supF()rt, health coaches and doctorfs appointments, slgnp)stirKJ acws to debt advi, Immigration advice and advocating for familles to seojre eduotional needs assessments. We have provided tangible financial support directly distributing Household Support Vouchers funded by the Department of Work & Pensions. We have also continued to work as a Community Health thampion shadng information and athl encouraging FeoFAe in our neighbJurhood to increase attivity and to think aLx)ut their health and wellbeing, through supporting 9Jod nutrits'on, aCsIng local services, irnmunisation and testing.
CLAFfoN PARK UNrrED REFORMED CHURCH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 Outreach, Referral Pathways, and Partnerships Our commitment to building strong community connecknon5 continues to grow, ensuring that the SUPFQrt we provide helps peopEe in our neighbourhood lead happier, healthier, and more connected lives. By working in partnership with local organisations, we extend our reach and impact, creatiro a more effective network of 5UPPOrt. We collaborate closely wlth Hackney Playbus and Kitchen Club to reach familie5 in kxal hostels, raisiThJ awareness of attiwties and Servi available from all three organisatons. We have reciprocal Signsling relatlonships key $ems, includlng Hac Playbus, Bump Buddies, Hackney Parenting and Home Leaming Team, the local housing offIr on the Jack Dunning estate, Famlly Attion, the Specialist Health Visltor for homeless and vulnerably housed familie5, the Farnlly Navigator at Daukeney ildren & Families Hub, and Happy Baby Community, whlch supwrts refug and asylum4ed<ing familie5. We have enabled familles to access free pla for children at ARTBASH holiday camp5, ensuring access to enrichiro creative acknvities. We have supported connections between long term building resldents ARTBASH and the East London NHS FOUndaOn Trust, Gty & Hackney Perinatsl Mentsl Health Team. Enabling therapeutic art sessiorss to happen our bulldirKJ with participants sharing IufKh together in our community meal offerlng, We have made referrals to the Henry Healthy EatirNJ Programme arKI connected families with Health and Wellbeing Coathes to supp)rt their long-term wdlLEiNJ. Our long-standing partnership with tchen aub continues to thrive, and we were thrilled tti S the start of the tchen Club Expat initiative, which created four paid trainee roletr-all taken up lry wple who had previously participated in or volunteered at Round Chapel Old SdN)ol Rooms. Through these partnerships, we ensure that families receive the right support at the right time, helping them to build confiden, access essential servi, and strengthen community connethons. Forums & Working Groups CollaratiOn is at the heart of our approach. By attively participating in local forums and working groups, we share thowledge, [nfiuen policy, and contriEMJte to improving support available for families in our community. As a Hackney InfrastrLthre Organisation, we regularly take part in kmwledpsharlng sessions to help the council improve Its reach Into, understanding of and sUPPOrt for local community organisations. As a Community Health Champion, V attend ular forums to stsy inf0md and share vitsl public health messages with the community. We are an active member of the Povety Tools Forum, staylng up to date 1th legislattve changes and resour that can help families improve their financial wellbefng. We have partiapated in Neight¥)urtiood Forums. connecting with hyper-local organisations, residents, and GP practices to build strorrfJer networks of care. We have contributed to the LB Hackney Sjcial ConnL*ions Strategy Group, sharlng our experien on holistic community SUPFQrt and delivery. We are a member of the TeMrary Accommodation Action Group, advocating for better condltions and support for families liwng in temwrary housing. We have helFed facilttate meetings with LB Hackney pK)licy and strategic development teams, working to improve resour for FK)meless families.
CLAPTON PARK UNrfED REFORMED CHURCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2024 By engaging in these forums and working groups, we ensure that the voices of people in our community are heard, and that we play an active role in shaping FM)licies that lead to meanlngful change. 5tsffing and Voluntee We have a total of 17 staff on the payroll which Is the FfE of 8 staff, with the building and projett staff managed by Michelle Baker arKJ the NUrSV team managed by Emma Spinelli. To support the wdfare of our staff we are members of Health Assured, an empk)y* wellbeing servi. The work we have done this year would not have LEen possible wlthout the supp)rt of amaing local volunteers. Thanks to all tFM)se who gave their time to supp)rt our essential wor FINANCIAL REVIEW Flnanclal posltlon Total incoming resources for the y&4r were £484,732 (2023: £472,085) and net incoming funds were £18,381 (2023: £60,424). The followlng is a summary of reserves at 31 Decemb¥ 2024: Restricted furmjs: £49,682 Designated funds: £25,000 General funds.. Invested in fixed assets Free resetves £10,655 £195,693 Total £281,030 Reserves Pollcy The trust&s consider the appropriate level of free reseNes that should te retained is In 3 and 6 months of the committed expenditure of the charity. This is ba on the charity's slze, complexity and the levd of financial commibnents held. At present the charity has free reserves that fall within ttEse parameters. The trustees aim to ensure that the charity will be able to continue to fulfil its charitsble objectives even if there is a temwrary shortfall in Income or unexpected expenditure. The trust5 continue to act providing govemance and managing rlsk through active safeguarding and health and safety policies and procedures and by e<ercising control over expenditure within current levels of income, with a balan ben restritted and unre5tritted income, enabling the rna1ntan of a cash reserve at the appropriate level. The trustees will endeavour not to set aslde funds unnecessarily Major Donors We would like to acknowledge and thank all our indNidual donors in the church and local community, as well as the followlng major providers of funding who have enabled the church to carry out the attivities describ&J in this report: London Porough of Hackney, Hackney Parochlal Charitie5, Thames North Synod, The National Lottery, Vintn&s Foundation, Bupa Community Health Foundation, John Dorsett Trust.
CLAwfoN PARK UNrrED REFORMED CHURCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2024 sTrucruRE, GOVERNANCE AND MANAGEMEKr Governing Document The charity was registered wth the Charity Commission on 14 October 2009, having formerfy been dealt with as an pJtrpted charity. It is govern& by Trusts distilled from The United Refomied thurch Acts of Parliament (1972 and 1982) and The erne of Union (1972). Trustees The t()ard of trustees are made up of the dders of the church. Elders are elect&1 by church members at a church meeting. Newly app)inted tnistees are provided with a comprehensive induction to the charity through provision of training courses and mentoring by estsblish6 trustees. The trust&s Over the work of ts tharity though quarterly rn*ngs. The trustees who served during the year are listed on page l. DLtrirKJ thls period one trustee, Hannah Henderson undertook temporary ad hoc paid work to covey a capadty gap In the management of the premlses. Following prewou5 obtsined tharity commission advi, Hannah abstalned from any trust deosion makirKJ In relation to this role (including renumeratton). Hannah remained as a serving Elder and trustee during this peri(>J and conflicts of interest were raised and drUMented as appropriate at eth meeting. Related Partles The charity Is afflliated to Tr Unlted Refonned Church In England arKI Wales and is part of the Thames W4)rth Synod. STATEMENT OF TRusfEES' RESPONSIBILrnES The trust$ are required under Charity law to Prere financial statements for each finanaal year which give a trrne and fair view of the state of affai of the tharity and of the finanaal activitses of the tharity for that riod. In preparing those financial strdtements, the trust are required to selett suitsble accountiThJ wliaes and then apply them consistentlyi observe the methods and principles in the tharities SORP. make judgements and estimates that are reasonable and prudent; stste whether applicable accounting standards have treen followed, subject to ary material departures dlsclosed and explained in the financial 5tstements; and prepare the finanaal ststements on the going conwn basis unless It Is Inappropriate to pregjme that the charity will contlnue in buslness. The trust5 are reswnslbte for keeptng proper accountlng records whith disclose reasonable acojracy at any time the financial pItion of the charity and to enable them to sure that the financial statements comEly with apE4icable laws and regulations. They are also reSponsie for ensuring that the charity maintains an adequate system of internal control designed to provide reasonable assuran that assets are safeguarded agalr6t loss or unauthorised use and to prevent and detett fraud and other irregularitr'es. The annual report was apFroved by the trustees of the charity on 12 May 2025 and signed on ts behalf by: Ms Hannah Hender50n Chair of Trust
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CLAPTON PARK UNrrED REFORMED CHURCH I retX)rt to the trust5 on my examination of the accounts of aapton Pat* United Refomied Church for the year ended 31 December 2024, which are set out on pages 11 to 20. Rtsponslblllties and basis of report As the tharitys trustees you are resporsltAe for the preparation of the accounts in accordan with the requirements of the Charities Act 2011 Cthe PLf). I rep in respett of my examinatK)n of the Charity's accounts carried out under section 145 of the Act and in carying out my examination I have followed all the aPIcable DItionS given by the Charlty Commisslon under section 145(5)(b) of the P£t. Independent examlnerfs statement sin the charfty's gross income exceeded £250,000 your examlner must be a member of a bjdy listed in sLrknon 145 of the Att. I confimi that l arn qualified to undertake the examination because I am a Mnber of the Institute of ttk2rtered Accountsnts in Englanrfj and Wales, which is one of the Ilsted trles. I have corneted my examination. I confirm that m materfal matters have come to my attentlon in connection with the examination givlng me cause to belleve that in ary material respect: unting records were not kept in respect of the Charity as required by sethon 130 of the Act; or The accounts do not accord those recorts,. or The accounts do not comply with the applicable requirnents concerning the form and content of accounts set out in the Charits'es (Accounts and Reports) Regulatlons 2008 other than any requirement that the accounts give a knje and fair view, whlch Is not a matter considered as part of an independent examination. I have no concerns and e come across no other matters in connection with the examination to which attention sh)uld be drawn in thls report in onÈr to enable a proper understanding of the accounts to be reached. Marojs Cridland B.(Hon$) F.C.A. Scott Vevers Ltd thartered Accountsnts and Registered Audltors 65 East Street Bridport Dorset DT6 3LB Date:
CLAPTON PARK UNrrED REFORMED CHURCH STATEMEKf OF FINANCIAL ACTivrrIES (INCORPORAnNG AN INCOME AND EXPENDrruRE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestrkted Restrirted funds funds 2024 2023 Notss Income from: Income from generated lunds: Donations and grants Income from charitable activities InveslJnent income 29,344 221,124 545 137,879 95,840 167,223 316,964 545 189,936 281,815 334 Total Income 251013 233 719 484 732 472 085 xpenditure on: Gifts made in fiJrtheran of the tharitsble objects Charltable activltles 25,000 25,000 25,000 202,393 227 393 238,958 238 958 441,351 402,593 427 593 Total expenditure Net gains l (losses) on investments 15,932 Net income l (expenditure) lor the year 23,620 (5,239) 18,381 60,424 Transfers bth*n funds 14 (2,745) 20,875 2,745 (2,494) Net movement In funds 18,381 60,424 Reconciliation of funds Total funds at l January 2024 Total funds at 31 December 2024 210,473 231348 52,176 262,649 281030 202,225 262,649 JI amounts derive from continuing attivlties. AJI gains and losses reccrfJnised In the period are induded in the statement of finala1 actlvlties. The notes on pages 13 to 20 form part of these fina[al statements li
CLAPTON PARK UNrrED REFORMED CHURCH BALANCE SHEEr AS AT 31 DECEMBER 2024 Notss 2024 2023 Fixed Assets Tangible assets io 10,655 12,487 Current assets Debtors Cash at bank and in hand li 17,824 284,716 302,540 12,951 268,380 281,331 Creditors: Amounts falling due within one year 12 (28,765) (25,369) Net current assets 273,775 255,962 Credltors: Amounts falling due after one year 13 (3,400) (5,800) Net assets 281030 The funds of the charlty: Restrirted income funds 14 49,682 52,176 Unrestrlcted Income funds: 14 231,348 210,473 Total charlty funds 281030 262,649 The financlal statements were approved by the Trustees on 12 May 2025. Ms Hannah Henderson - Chair of Trustees The notes on pages 13 to 20 fomi part of these financial ststements 12
CLAiYfoN PARK UNITED REFORMED CHURCH NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 General inforniation aapton Park United Refonned Church is a registered charity govemed by busts distilled from The United Reformed Church Acts of Parliament (1972 and 1982) and The Scheme of Union (1972). The addre of the prlnclpal office and detsils of the charity s operations are provlded in the Rep)rt of the Trustees. Accounting policies The principal accounting policies adopted, judgements and key sources of estSmation uncertainty in the preparats'on of the financlal statements are as follows: statement of compliance and basis of prepardtlon The charity constitutes a publlc benefit entity as defined by FRS 102. The financial statements are ppared under the historical cost convenb'on and in accordan with Accounting and Reporb'ng by Charlties.. Statement of Recommended Practi applicable to charftles preparing thar accounts in accordance with Finanaal Reporting standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP (FRS 102). Advantage has been tsken of the exempoon under FRS 102 IA for smaller charib'es not to prepare a statement of cash flows. Accountlng conventlon The flnandal ststements have been prepared on 3 going concem basis as the trustees believe that no material unrtaIne5 extst. The trustees have considered the level of funds held and the expected level of income and expendlture for 12 months from authorlslng these financial statements. The budgeted income and expenditure is suffiaent with the level of reserves for the charity to be able to continue as a going COnM. Income Donatlons and grant Income are accounted for on a receipts bass. All other Income is accounted for on an accruals basls. Donated assets and savlces are Included at thelr estimated open market valuation. Expenditure The church makes glfts to other organlsatlons whose charitable objects complement its work They are accounted for in the year In whlch they are pald. Expenditure is induded when incurred. Costs which are Idents'fied as relating to re5tritted proietts are allocated directly to those activities. Costs wlhich relate to the general running of the church are allocated against unrestrlcted fijnds, arKi within the statement of financlal activities these expenses are Sn as charitsble actiwties, support costs and govemance costs. Governan costs are those relatlng to the charlvs complian with constitutional and statutory requlranents. Unrestricted funds Unrestritted funds are tho* whlth are not subjett to any speoal restrictions and they can be used as the Trustees decide. Designated funds are part of unrestricted funds and are amounts the Trust have Set aside to cover particular expenditure. Restricted funds Restricted funds are funds subject to speafic condluons Imposed by donors as to how they may be used. Expenditure which meets these criteria is allocated to the rejevant fund. Fixed assets and depreclation When separately identifiable assets cosung more than £500 are purchased by the charity, they are i]uded in fixed assets and depreciated over their expetted useful lives. Depreciation is calculated a5 follows:_ Equlpment 12.5%120% straight line Pensions The charity operates a defined contribution pension scheme. Contributions are charged In the statement of ftnancial acuwtses as they become payable in accordan with the rules of the scheme. 13
CLAFfoN PARK UNrrED REFORMED CHURCH NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policles (continued) Financial instruments Classlficatlon Financial a55ets and finanaal liabilities are recognised when the charity becomes a paty to the contractual prowsions of the instrument. Financial liabilities and equity instruments are dalfied according to the Substan of the contractual arrangement ented into. An equity instrument is any contratt that evldences a residual interest in the assets of the charity after ijeducting all of Its Ilabllities. RecGgnltson andmeasurenwt All financial assets and liabilities are inltially measured at transaction Pri (induding tr3nsathon costs), except for those financial assets dassified as at fair value through profit or loss, whlch are Inltially measured at fair value (which Is normally the transaction price excluding transactron costs), unless the arrangement constitutes a financing transaction5. If an arrangement cor6titutes a finanang transactton, the financial asset or financial Ilability is measured at the present value of the future payments discounted at a market rate of interest for slmilar debt instruments. Flnanclal assets and Ilabllltfes are only offset In the statement of financial positlon when, and only when there exists a legally enforceable rlght to set off the recognised amounts and the charlty intends elther to setde on a net basis, or to realise the asset and setde the liabillty simultsneously. Financlal assets are derecognised when and only when a) the contractual rights to the cash flows from the financlal asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financlal asset, or c) the charfty, despite hawng retained some, but not all, slgnificant rtsks and rewards of ownership, has transferred control of the asset to another party. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, Canlled or expires. Donations and slmilar Income Unrestrlcted funds Restricted funds Total 2024 Total 2023 Offerfngs and donatfons Community projects fundraising Grants received 29,344 13,694 17,793 106 392 137 879 43,038 17,793 106 392 167 223 35,880 29,598 124 458 189 936 29,344 Income from charitable activities Unrestrlcted Restrlcted funds funds Total 2024 Total 2023 Nursery fee5 LettlrKJS 87,184 133 940 221,124 95,840 183,024 133,940 167,043 114,772 281815 95,840 Glfts made in furtherance of the charitable objects Unrestricted fijnds Restrlcted funds Total 2024 Total 2023 Minlsty and Mission - URC Trust 25,000 25,000 14
CLAPTON PARK UNITED REFORMED CHURCH NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Expenditure on charitable activities Unrestricted nds Restrltted nds Total 2024 Total 2023 staff costs DireLt costs Support costs Govemance costs 80,510 108,056 12,327 205,336 29,893 3,729 285,846 137,949 16,056 237,308 148,384 12,587 202 393 238,958 Stsff costs: Nursery salaries Church and community projects salaries Freelance workers Payroll services Training 40,527 34,662 3,470 1,609 242 95,840 68,266 41,230 136,367 102,928 44,700 1,609 242 285,846 127,381 107,898 1,766 263 237 308 205 336 Dlrect costs.. Nursery equipment and supplies Family support and other project costs Church weekend Meeting and worship expenses Bad debt provision Utllltie5 aeaning and refuse Property maintenance Equipment and furnishlngs Depreciation Insurance 28,484 28,484 28,077 2,692 164 834 17,445 27,626 21,346 2,125 3,415 29,195 65,927 2,730 72 572 12,120 20,966 8,618 569 2,477 5,138 28,077 2,692 164 834 16,779 27,626 20,196 2,125 3,415 666 1,150 108 056 137 949 Support costs: and computer costs other Offl costs 4,886 4,886 3,154 Govemance costs: Independent examiner's fees 1,500 15
CLAPTON PARK UNrrED REFORMED CHURCH NOTES TO THE FINANCIAL sfATEMEMrs FOR THE YEAR ENDED 31 DECEMBER 2024 Employee costs No remUneraOn or expenses were paid to trustees in the year (2023: £nil). The costs of the remaining stsff were: 2024 2023 Wages and salaries Social seajrity costs Pension costs 224,670 7,261 225,840 7,414 239,544 236.061 No employee eamed more than £60,000 during the period. The average number of stsff employed by the charity duriro the year analysed by funttton was: 2024 No 2023 No Nursery and community proJerts Management and administration Average full time equivalent number of stsff employed Average number of stsff employed (headcount) 5.74 1.65 7.39 5.66 1.95 7.61 Penslon scheme The charity operates a defined contn'bution pension scheme. The assets of the scheme are administered by trustees In a fund independent from those of the charity. The pension cost charge for the year represents contiibutions payable by the charlty to the scherne and amounted to £7,613 (2023: £2,807). At the balan sheet date contributions of £4,704 (2023., £nll) were due to the fund and are included In creditors. Net Income l (expendlture) for the year This is ststed after charglng: 2024 2023 (Profit) I loss on disposal of invethents Depreciation of tsngible fixed assets Independent examiner's remuneration (15,932) 2,477 4,314 3,415 16
CLAiYfoN PARK UNITED REFORMED CHURCH NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 10 Tanglble fixed assets Equipment TOtsI Cost At l January 2024 Additlons At 31 December 2024 70,043 1,583 70,043 Depreaation At l January 2024 Charge for the year At 31 December 2024 57,556 57,556 60,971 Net book value At 31 Dmber 2024 10,655 At 31 Decembw 2023 The URC Thames North Trust att as holdlng Trustees for The Round Chapel (Jd School Rooms and 16 Powerscroft Road but the Charity has the right to occupy the properties and retain any income gained from their use. 11 Debtors 2024 2023 Letknngs income receivable Other debtors and prepayments 2,641 7,260 12 Credltors: amounts falling due within one year 2024 2023 Operational creditors Social securlty and other taxes Deposlts and Income reIVed In advan Accrued expenses and other ueditors 6,610 2,565 11,120 8,470 8,750 2,767 4,803 9,049 13 Creditors: amounts falling due after one year 2024 2023 other loans 17
CLAFfoN PARK UNrrED REFORMED CHURCH NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 14 Funds Balan at l January 2024 Balan at 31 December 2024 IncomirKJ reSoUrS Resour expended Fund Transfers Gains I (losses) Restricted Community projects London Borough of Hackney - Communlty Infrastructure Grant 1,071 20,342 (20,680) 259 992 4,950 19,800 (19,805) 4,950 London Borough of Hackney - Household Support Fund Vintners Foundauon Listed Pla5 of Worship Dorsett Trust National Lottery Community Fund (ljl Ages) Thames North Synod Bupa Foundation Community Health Champion Nursery grants 10,000 (9,333) 667 3,000 {1,500) 1,500 1,129 (1,129) 1,500 4,000 (3,000) 2,500 4,655 58,978 (68,411) 51 35,273 16,830 1,800 2,000 (19,260) 2,430 1,800 2,000 95,840 233,719 (95,840) (238,958) 52,176 2,745 49,682 Unrestricted Designated funds: Kitchen refurbishment 25,000 25,OiJO General funds 210 473 210,473 262,649 251013 251,013 484 732 227 393 (227,393) (2,745) 231,348 281,030 Totsl funds 18
CLAPTON PARK UNThED REFORMED CHURCH NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 14 Funds (continued) 8alantr at l January 2023 Balan at 31 Dernber 2023 Incoming re50urtrs Rer Gains/ (losses) Transfers Communityprojetts CongreoationalLife London Borough of Hackney. Community InfrastnKture Grant 86 16,401 2,266 (15 416) (2,851) 1,071 19,800 (14,850) 4,950 London Borough of Hackney. Household SupportFund London Borough of Hackney- Wam7 Spaces 2023 (5,000) (2,000) 5,000 1,470 Hackney Public Health DOett Trust National Loltsry Commurn'ty Fund (All Ages) 777ames North Synod Hackney Parothial (1,470) (5,aOO) 1,500 27,850 (60,037) 44,655 22,043 (22,043) (2,961) 2,961 East End Communlty Foundabon Nurserygrants (1,000) (53,449) 209 771 585 De&s7natedfunds.' Investrt va/u3tion 59.360 [59,360) General fvnds 262314 262,314 472 085 210,473 2JO,473 169,328 202,225 (236 516) 427593 (585) 15,932 Totalfunds 19
CLAPTON PARK UNrrED REFORMED CHURCH NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 15 Analysi5 of net assets between funds Unrestricted funds Restricted funds Total funds Fixed Assets Current Assets Credltors: amounts falling due within one year Creditors: amounts falling due after one year 10,655 252,858 (28,765) 3,400 231,348 10,655 302,540 (28,765) 49,682 281030 2023 12,487 229,155 (25,369) 12,487 281.331 (25,369) CurrentAssets Creditors.. amounts falling due thIn one year credIt.. amounts falling due after one year 52,176 52,176 262,649 16 Financial instruments Categorisation of financial Instnjments 2024 2023 Financlal assets that are debt Instrument rneared at arnoed cost 280 347 Financlal liabilities measured at amortised cost Items of incom& expensei galns or losses The totsl Interest income for financlal assets not measured at falr value through profit or loss is £545 (2023: £334). 17 Related party transactlons During the year, one trustee, Hannah Henderson was paid on a temporary consultsnry basis from the charity when she stepped in to support our Cent manager Michelle Baker in overseeing the day-to-day management of the premlses. In line with the goveming document Hannah abstalned from any trustee decision making relating to her remuneration for this work. 20