## 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. Page 2 ## **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. Page 3 ## **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. Page 4 ## **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:_______________________ Page 5 ## **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: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. 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 Page 6 ## **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. Page 8 ## **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. Page 10