Christ Church Swanley United Reformed Church Charity
Report and Accounts Year ended 31 December 2024
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
CHRIST CHURCH SWANLEY UNITED REFORMED CHURCH CHARITY
LEGAL & ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 DECEMBER 2024
ADDRESS FOR CORRESPONDENCE Christ Church Centre Kingswood Avenue Swanley BR8 8AN GOVERNING DOCUMENT Part of the United Reformed Church. Local church constitution dated September 2015. CHARITY REGISTRATION NUMBER 1134169 TRUSTEES RESPONSIBLE FOR Rev. G.O. Kalu - Chairman MANAGING THE CHARITY D.S. Dodd K.M. Jefferys (resigned 9 July 2024) D. Odunlami (resigned 13 May 2024) M.J. Richardson S. Ryan J. Scott (appointed 15 September 2024) S.E. Smith (appointed 15 September 2024) P.J. Webber (resigned 8 January 2024) NAMES OF ADVISERS EG BANKERS Barclays Bank UK PLC NatWest Bank Plc INDEPENDENT EXAMINER Archie McDowall BA CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
INDEX Page 1 Legal & Administrative Details Pages 2-5 Trustees' Report Page 6 Independent Examiner's Report Page 7 Receipts and Payments Account Page 8 Statement of Assets & Liabilities Pages 9-10 Notes to the Accounts
Page 1
CHRIST CHURCH SWANLEY UNITED REFORMED CHURCH CHARITY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 December 2024.
Objects of the charity
The charity, which is a church, is governed by a trust deed and is constituted as a trust. The charity's principal objects, as set out in its governing document, are:
The advancement of the Christian faith for the benefit of the public in accordance with the Scheme of Union of the United Reformed Church.
Summary of the charity's main activities and achievements
To further the above objects and vision, the charity's main activities and achievements were as follows:
Christ Church life continues to flourish despite the Church being involved with the Inquiry regarding our Minister George Kalu.
In 2024 we had five people taking up the Church membership course and we will discuss their Membership at the next Church meeting. Our Church continues with the encouraging Sunday services which attract some 60 people. The service includes live worship, prayer ministry, communion, talks and after service fellowship. Twice a month we hold two services, one at 8.45am as well as the 10.30am service.
Christ Church held a Church Weekend in October. The object of our time together was to praise and worship and waiting on God for words of knowledge, prophesy and vision for the future of the Church.
The Alpha course was again run this year with eight people attending and benefiting from learning more about the Christian faith and fellowshipping with a meal.
We are still encouraged to hold four Sunday School groups, ranging from babies and preschool children to secondary school age, all include activities games and focusing on the Christian faith.
The light party was held again this year which is an alternative to Halloween. This was again a great success with over 50 young people and their parents attending all from the local area and twelve volunteers from the Church. There were food, games, prophesy tables, worship and a talk. We were able to welcome a few families from different faiths.
Messy Church was held again in 2024, which attracts around 25 families who are a mix of church and non-church attendees. It is a great time for the community to come together and enjoy crafts, games, songs and fun activities. Messy Church ran three times this year. Parents and children alike enjoy this space to informally explore faith and spend time together. We are very thankful to all who help run Spectrum, Children and young people's work. This work could not continue without you and the hard work you all put into these events.
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Summary of the charity's main activities and achievements (continued)
Christ Church was delighted to have join up with another Church for a joint venture in running a Youth club for young people in the local area. We were encouraged to start off with eleven young people attending and volunteers from both Christ Church and Hope Church are encourages that this will grow spiritually and numerically to bring more people in from the local area.
The Church Together initiative continues to join up working for outreach events at Christmas, Easter and in the local park during the summer.
Also new for 2024 was a Monday morning coffee meeting in the Church Centre for fellowship and outreach. We also held a tabletop fundraising event for money to be raised for a charity in 2024.
House groups continue to meet in the homes of members. There are still four house groups who encourage each other with fellowship and teaching, the theme for teaching in 2024 varied with one group studying the book of Mark.
Our Community Lunch is held once a month which attracts around 50-55 mainly non-Christ Church attendees who are roughly in the 70 plus age bracket. Lunch is free so that no one is excluded based on finances, although there are some donations. Chairs are set out in small groups so that people can make and build friendships.
The Community Action Team runs events including a talent show which also includes music, games, quizzes and monthly litter picks in the warmer weather and food preparation for the Light Party.
We held a Lunch in the Park in the Summer of 2024 and all who attended had a great time.
We also have a weekly outreach to Swanley through witnessing in the town square. People are offered tracts and a Bible if they wish to have them.
In 2024 we held a baby dedication, one wedding, and two funerals.
We were pleased and excited to invite twelve speakers this year that really encouraged the congregation.
The Church continues to reach out to the local community over the Christmas period by inviting people via a Christmas card drop to an advent Carol Service, Children’s messy Christmas event, Carols by candlelight, two Christmas Eve services and a Christmas Day celebration service.
The Elders wish to thank everyone for their commitment and dedication to serving our Lord Jesus through the work he has called you to. We pray for us all to grow in faith and love for Christ and each other in 2025.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
Financial review
During the year income decreased by £10,403, to £140,993, and expenditure decreased by £12,779, to £138,975. As a result the cash held by the charity increased by £2,018, to £75,950, of which £62,518 is unrestricted and can be used for any charitable purpose.
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Reserves policy
The trustees have determined the charity should aim to hold unrestricted cash of no less than £31,000 (which equates to about 3 months of unrestricted expenditure) so that it could continue to operate should income and / or expenditure substantially vary adversely.
Besides the combined General Fund balance & designated General Reserve the trustees could also utilise the infrastructure fund balance (designated but nevertheless unrestricted) and similarly the Centre Reserve. Though not desirable all could be diverted for use to enable the charity’s survival if necessary, in which case the unrestricted cash figure would be more than the £31,000. However, in terms of the church the trustees view the £31,000 policy figure as a target and the total unrestricted cash, excluding the Centre funds, held at 31 December 2024 was £28,142. A review of the charity's reserve policy took place in November 2023.
The General reserve is not earmarked for any specific purpose at present & acts as a contingency. This could change at any time especially if for example the church had to meet relocation costs related to a new minister being appointed or as a source to finance an expansion in the mission of the church.
Regarding the Centre If any surplus is generated in the future it was agreed by the Trustees it should be moved to the Centre reserve in view of our Premises Managers recommendations of possible new Gas Boilers and Electrical upgrades. The Centre Reserve stands £20,746. The Centre reserve is for money put aside to finance capital costs related to long term major maintenance/improvements including replacement of life expired assets.
Governance
Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees, by a majority vote and all such appointments are approved by the Church Meeting.
Risk statement
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
Responsibilities of trustees
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
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Approval
This report was approved by the trustees and signed on their behalf by:
MARK Richardson
MARK Richardson (Aug 21, 2025 11:27:47 GMT+1)
_____ MARK RICHARDSON (TREASURER) Aug 21, 2025 Date:___
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INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
CHRIST CHURCH SWANLEY UNITED REFORMED CHURCH CHARITY
I report to the trustees on my examination of the accounts of Christ Church Swanley United Reformed Church Charity ('the charity') for the year ended 31 December 2024 on pages 7 to 10 following.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable 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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in accordance with section 130 of the 2011 Act; or
-
the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Archie McDowall
Archie McDowall (Sep 3, 2025 16:32:40 GMT+1)
Archie McDowall BA CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: Sep 3, 2025
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CHRIST CHURCH SWANLEY UNITED REFORMED CHURCH CHARITY
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
| Notes Income receipts Donations Gift aid receipts Other grants Income from letting of facilities Interest Other Capital and similar receipts Total receipts Payments 2 3 Total payments Transfers between funds 5 Net movement in funds Cash funds as at last year end Cash funds at this year end A Net of receipts / (payments) before Grants paid in relation to charitable activities undertaken by others Payments in relation to charitable activities undertaken directly Capital and similar payments Loans provided Loan repayments Loan repayments |
U | nrestricted Funds | ther designated Funds £ - - - - - - - - - - 6,474 - 6,474 - - - 6,474 (6,474) 3,000 (3,474) 17,906 14,432 |
Restricted Funds £ 3,629 - 6,000 - - - 9,629 - - 9,629 8,540 - 8,540 - - - 8,540 1,089 (2,850) (1,761) 15,193 13,432 |
2024 £ 76,186 14,443 10,203 38,331 1,032 800 140,993 - - 140,993 130,366 1,697 132,063 - 6,912 6,912 138,975 2,018 - 2,018 73,932 75,950 |
2023 £ |
|---|---|---|---|---|---|---|
| General Funds £ 72,557 14,443 4,203 - 610 725 92,537 - - 92,537 85,835 1,697 87,531 - - - 87,531 5,006 (1,050) 3,956 9,754 13,711 |
Centre O Funds £ - - - 38,331 421 75 38,827 - - 38,827 29,518 - 29,518 - 6,912 6,912 36,430 2,397 900 3,297 31,079 34,376 |
|||||
| 83,869 15,718 18,408 29,605 839 2,957 |
||||||
| 151,397 | ||||||
| 220 | ||||||
| 220 | ||||||
| 151,617 | ||||||
| 144,808 4,202 |
||||||
| 149,010 | ||||||
| 440 2,304 |
||||||
| 2,744 | ||||||
| 151,754 | ||||||
| (137) - |
||||||
| (137) 74,069 |
||||||
| 73,932 |
The notes on pages 9-10 form part of these accounts.
Page 7
CHRIST CHURCH SWANLEY UNITED REFORMED CHURCH CHARITY
STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
| Notes A Cash funds Cash at bank with immediate access Petty cash B Other monetary assets Gift aid due to charity Prepayments Other debtors C Liabilities Falling due within one year Loans Trade creditors Fee for Independent Examination Accrued expenses Deferred income Falling due after one year: Loans Total D Assets retained for charity's own use |
General Designated funds funds £ £ 13,520 48,784 190 24 13,711 48,808 10,380 - 4,549 - - 1,795 14,929 1,795 - - 335 - 1,704 - 86 72 - 125 2,125 197 - - - - 2,125 197 Unrestricted Funds |
Restricted funds £ 13,152 280 13,432 - - - - - - - - - - - - - |
2024 £ 75,456 494 75,950 10,380 4,549 1,795 16,723 - 335 1,704 158 125 2,322 - - 2,322 |
2023 £ |
|---|---|---|---|---|
| 73,620 312 |
||||
| 73,932 | ||||
| 10,664 - 515 |
||||
| 11,179 | ||||
| 2,304 807 1,620 - - |
||||
| 4,731 | ||||
| 4,608 | ||||
| 4,608 | ||||
| 9,339 | ||||
| Church contents Community centre contents |
Insurance value £ |
|---|---|
| 161,071 126,774 |
|
| 287,845 |
Land and buildings used by the church are owned by the URC Trust and occupied rent free.
The trustees have used insurance values as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.
The accounts were approved by the trustees and signed on their behalf by:
MARK Richardson
MARK Richardson (Aug 21, 2025 11:27:47 GMT+1) _____ MARK RICHARDSON (TREASURER)
Aug 21, 2025 Date:_____
The notes on pages 9-10 form part of these accounts.
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CHRIST CHURCH SWANLEY UNITED REFORMED CHURCH CHARITY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| 2 Payments in relation to charitable activities undertaken directly Ministry expenses Administration and support (see note 2(a)) Property costs Manse costs Equipment Outreach & events Worship Miscellaneous 2 (a) Administration and support Salaries Photocopier Office supplies and expenses Finance costs Governance costs 3 Grants paid in relation to charitable activities undertaken by others Organisations Individuals |
Unrestrict | Designated funds £ - 16,573 19,121 - - 40 240 18 35,992 14,973 - 1,443 157 - 16,573 - - - ed Funds |
Restricted Funds £ 100 - 6,528 - - 1,912 - - 8,540 - - - - - - - - - |
Total 2024 £ 45,291 34,338 38,033 5,232 - 4,851 1,839 782 130,366 26,532 1,174 3,982 1,030 1,620 34,338 1,697 - 1,697 |
Total 2023 £ |
|
|---|---|---|---|---|---|---|
| General funds £ 45,191 17,765 12,384 5,232 - 2,899 1,599 764 85,835 11,559 1,174 2,540 873 1,620 17,765 1,697 - 1,697 |
||||||
| 43,920 32,904 45,375 9,489 4,326 6,641 1,656 496 |
||||||
| 144,808 | ||||||
| 25,316 1,190 3,524 1,314 1,560 |
||||||
| 32,904 | ||||||
| 2,327 1,875 |
||||||
| 4,202 |
Page 9
CHRIST CHURCH SWANLEY UNITED REFORMED CHURCH CHARITY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
4 Transactions with related parties
The Minister is employed by the central finance office of the URC, and ministry costs (in note 2) include contributions to the central fund for this purpose. No staff received salaries at a rate of more than £60,000 per annum.
In addition the charity incurred expenditure totalling £5,232 (2023: £9,489) in respect of the provision of accommodation (which is customary for ministers) to Rev G.O. Kalu, who is a trustee so that they could better perform their duties.
5 Movement of funds
| vement of funds | |||||
|---|---|---|---|---|---|
| General funds Designated funds Infrastructure fund General reserve Equipment fund Centre fund Centre reserve Restricted funds Community lunch fund Communion fund Millie Finch memorial fund Mission fund Phil Goddard memorial fund Maintenance Fund Stair Lift Fund Total funds |
Opening balance £ 9,754 6,463 10,882 561 10,333 20,746 48,985 590 478 3,918 5,465 490 2,450 1,801 15,193 73,932 |
Receipts £ 92,537 - - - 38,827 - 38,827 3,129 - - 500 - 6,000 - 9,629 140,993 |
Payments £ (87,531) (6,000) - (474) (36,430) - (42,904) (1,763) (250) - - - (6,000) (528) (8,540) (138,975) |
Transfers £ (1,050) - - 3,000 900 - 3,900 (900) 500 - - - (2,450) - (2,850) - |
Closing balance £ 13,711 463 10,882 3,087 13,630 20,746 |
| 48,808 | |||||
| 1,057 729 3,918 5,965 490 - 1,273 |
|||||
| 13,432 | |||||
| 75,950 |
Designated funds
The Infrastructure reserve is a designated fund for works to the church building. The Equipment reserve is a designated fund for all new or replacement equipment and furnishings. The Centre fund represents funds set aside for major long term maintenance projects. The Centre reserve is designated for long term maintenance projects
Restricted funds
The Community lunch fund is a self funding monthly lunch programme reaching out to the elderly and those living alone. The Communion fund relates to donations given in support of members or non members (where appropriate) in financial need. The Mission fund relates to donations given for specific mission related initiatives which are in line with the charity's objectives. The Millie Finch Memorial fund is an amount left in a legacy which the trustees have designated to fund opportunities for individual ministry training. The Phil Goddard Memorial fund relates to donations given in memory of a past Church Secretary and Elder. The funds are held pending a decision from from his wife Joy.
The Maintenance Fund relates to grants received from the URC Trust for maintenance on the church and manse. The Stair Lift fund relates to fundraising towards the installation of a stair lift in the church centre.
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