REGISTERED CHARITY NUMBER: 1135273
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2024
for
German Speaking Lutheran Church
in EastAnglia

Gemian-speaking Lutheran chU￿h in East Anglla
Financial Statements for the year ended 31 December 2024
Contents and Charity Inforniation
Contents
PAGE
Report of the Trustees
1to8
Independent Examinerfs Report
Statement of Financial Activities
10
Balance Sheet
11
Notes to the Financial Statements
12to16
Detailed Statement of Financial Activities
17to18
Trustees
Dr B Becker
Mrs B Ewald
Dr B Finger-Bery
Dr G Goldbeck
Mrs S K Hathaway
Miss M Longstaff
Mr A C Emerson-moring
Mrs H O'Kane
Rev K Othmer
Mrs D Rose
Dr P Schutz
Principal Address
Shaflesbury House
4 Shaftesbury Road
Cambridge
CB2 8BW
Charity Registration Numb8r
1135273
Ind8pendent Examiner
Geoff Mann
Geoff Mann Limited
Dee House
Highworth Avenue
Cambridge
CB4 2BQ
Bankers
Bank fur Kirche und Diakonie, Dortmund
Barclays Bank Plc. Leicester
HSBC Bank. Billericay. Essex
Schroder & Co Ltd. London

German-speaking Lutheran Church in East Anglia
Page 1
Financial Statements for the year ended 31 December 2024
Report of the Trustees
The trustees presenl their report and the financial statements for the year ended 31 DecÈmber 2024.
The financial statements comply wth the Chartties Act 2011 and Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities Pfeparing their ffinancial
statements in accordance with the Financial Reporting Standard applicable in the UK and Republi¢
of Ireland IFRS 1021 {effective 1 January 20191
Statement of Trustees. Responsibilities
Charrty law requires the trustees to prepare financial ststements for each financial year give
a true and fair view of the state of affair¥ of the thurth and of the surplus or deficit of the church for
that year.
In preparing those financial statements. the trustees are required to:
Select suitable accounting policies and appty them consistently.
Make judgements and estimales that are reasonable and prudenL
Prepare the financial statements on the going concem basis unless it 1$ inappropriate
to presume that the church wll continue in business.
Observe the methods and principals of the Charities SORP.
The trustees are responsible for keeping proper accounting records thich disdose
vnth reasonable accuracy at any time, the finanual position of the church and to
enable them to ensure that the finanaal ststemerrts comply y￿th the Charits"es Act 2011.
They are also responsible for safeguarding the assets of the church and hence for
taking reasonable steps for the prevention and detedion of fraud and other
irregularities.
Objectivities and Activities
Objectives, Organlsatlons and Actlvltles
The objective for which this charity has been established is the advancement of the Christian religion.
This is achieved primarily by providing church Servi￿$, pastoral care and other relaled activities ft)r
Gemian speaking Protestant Christians
The Church comprises 5 congregations. These are based in Cambridge, Norwich, Ipswich, Bury St
Edmunds and in Essex. For a large part the Church's activities are undertaken for the benefit of
its congregations and other Geman-speaking people living in East Anglia.
The church is a member of the Synod of Gemian-speaking Lutheran. Reformed and United
Congregations in Great Britain, referred lo as The Synod. under vthich the Gerrnan-speaking
Protestant cor¢gregations'sud) as our church) are united in Great Britain.

Gemian-speaklng Lutheran Church in East Anglia
Page 2
Financial Statements for the year ended 31 December 2024
Report of the Trustees
Under the faithful, creative. encouraging and enthusiastic leadership of our full-time clergy, Pastorin
Kerstin Othmer, in 2024, the Church has expanded its sharing of church activttie5 and expertise
with the other congregations within the Synod. More about this later in this repo
Publlc Beneflt
The trustees have considered the Charity Commission's guidance on public benefit and. in
particular, the specific guidan￿ on chariti'es for the advancement of religion.. enabling ordinary
people to live out their faith through the Church's ath"wts"es.
Achievements and Pgrfoman¢o
Charitable Activities, Achievements and Porfomian¢e
The Trustees (also referred to as'church Council, Ilfjrchenvorstandl) are pleased to report that,
during the year 2024, our church activitses have postb.vely engaged a wide range of people and
enabled them to discover and to grow in the Christian faith and to experien￿ and share in Christian
fellowship.
Our Church's five congregations have regular in4)erson church ServI￿S and Bible studies as well as
many individual pastoral home visits which are increasingly necesstlated by the advancing age and
decreasing mobilrty of a number of the church members.
Each of these congregations highly values belonging lo a Gemian-speaking Christian church
communtty while also being a base from ￿lch to reach out and care for Ihe spirttual and emotional
wellbeing of their fellow members, guests and visitors- and to their local ecumenical contacts.
Additionally to in-person meetings. members of the East Anglian congregations {together with
guests from further afield) met in weekly online devobonal b.mes during Lent and Advent and on
other special occasions in the Church year.
Members and guests also enjoyed taking part in several UK-wide online church services that were
prepared by the constituent members of the Synod.
Aside from the above mentioned church servrces. Bible studies. pastoral wsits and devotional timès
there are also further actimties taking place during the year. These are generally developed by
Pastorin Kirsten Othmer in cooperation wth dedicated volunteers from the church who assist with
their skills, talents, spiritual input. insight and local knowledge. A description of some of these
can be found in the next chapter.

Gemian4peaklng L￿heran Church in East Anglla
Page 3
Flnancial Statements for the year ended 31 December 2024
Report of the Trustees
Highlights in the Year 2024
Events for and by all the generations
During the summer. we ￿lebrated not only the confimiation of three young people.
but also several important anniversaries of confimiations for okler members. for
example, 70 years Sin￿ confimiation.
We celebrated our Church's Summer Fete ISommerfesl} in July. It ￿as delightful to
welcome visrtors from the German-5peaking congregations of London East to this.
A very enjoyable barbeque at the end of Ihe summer school holidays was held in
the garden of the Church House in Cambridge, After a long summer break it provided
a good opportunty for the'regulars, to ￿e1￿me new people.
The annual congregational residential b*ekend was held on 11- 13 October at the
Christian Conference Centre, The Pleasaunce, Overstand next to a beautiful Norfolk
beach. Opening up the attendance at this weekend to indude other member
churches of the Synod further enhanced the friendly and relaxed experience of
Christian fellowship and it was a resounding success.
The popular, intergenerational St Martin's Day Festsval in November was again
attended by approximately 75 people. It attracts non churth and unthurched
people from Cambridge and beyond. alongside regular church members and
induded a puppet show and a lantem prO￿$S1on.
An Advent Market {Adventsbasar}. ￿lIe providing members wth much loved
opportunities to celebrate amd soaalise wthin a Ge￿an￿PeakIng cultural context,
this also attracts guests wth no formal links to the church and leads to enhanced
intercultural understanding
In November, the church ￿as registered bmth the Eco Church initiative. This is an 'A
Rocha UK'S award scheme for churches in England and Wales who want to
demonstrate that the Gospel is good news for God's earth.. Many aspects of our
church life were assessed against the Eco Church catalogue of green credentials.
We are pleased to have athieved the 'Eco Church Bronze Medal.. We have identified areas
for future improvement in being an Eco Church in 2025.
The Church has a spacious rear garden at the Church House in Cambridge. This
proves to be immenseley useful, by nol only being a much appreciated space
utilised for ouldooe churth activities, but also for providing a Spa￿ that links us to
local community groups. for example. to celebrate the anniversary of a thoir, enable
meetsngs by a Taizé worship group or regular use by a nearby Montessori nursery
group.

Gernian-speaklng Lutheran Church in East Anglia
Page 4
Flnanelal Ststements for the year ended 31 Decgmbgr 2024
Report of the Trustees
Children's and young peoplg's ¢hur¢h work
During school term time. a dedicated team of volunteers have led Children's Church
{Kindergottesdienst} in Cambridge. It then runs in parallel with the regular church
services, unless there is already another children's event going to take pla￿ in
church that day, e.g. St Martin's Day Celebration. The team meets regularly for
training, support and planning. While expertly tsught and equipped by Pastorin
Othmer, the team have also developed into a neI￿rk promding personal and
Christian fellowship support for each other.
3 young people from our congregation completed their year4ong confirmation
preparation course, leading to their Confinnations during July.
Followtng an unexpected Vacan￿ of the pastorfs post in the congregab'ons ofwest
London, our pastor together with Silke Halfmann. the pastor of the congregations of
London East, had kindly tsken on addits.onal cOnfi￿atrOn classes and celebrated
the confiming of￿0 groups ofyoung people.
Internshlp
The Church Council and the congregation are very gratefvl to Lydia Wemer for her month long
internship in the work of our Church in the autumn. She contributed to the life of the Church in
many ways. P2$torin Kerstin Othmer provided valuable prath.cal and theological guidance and
professional development for her.
Activities across Great Britain in 2024
Through her untiring commitment to theological education for children and young people
and training for lay readers, Pastorin Kerstin Othmer contributes and leads on a number
of national activitie5. Following commission of the Synod she leads. guides and
implements face-towface and online trainingleducats.on days and weekend courses..
al for lay readers (PradikantenlPradikantinnen} from across Great Britain.
The church base in Cambridge provided the location, facilities and hospitality for the
residential weekend training in September.
b) for people engaged in conducting Child￿n,$ Church in their respective congregations.
Pastorin Othmer engages collaboratively with her colSeagues from the Synod on
theological projects.
Equally, she is ecumenically active by participating in and supporting local Christian
Ne1works.
At the Synod's Annual General Meeting in April 2024, Pastorin Othmer and Hildegard O'Kane from
the Cambridge congregation were voted onto the Synod's Council of TTUStees {Synodalral} of
currently only 5 trustees. Fulfilling these roles demands a high level of commitrnent in time,
responsibility and in4epth communication. Their steding work in this context has been invaluable
and exemplary.

Gemian-speaklng Lutheran Church in East Anglia
Page 5
Financlal Ststements for the year ended 31 December 2024
Report of the Trustees
Meetings of the Board of Tru$to0s IChur¢h Coun¢ll {Klrchenvorsland}
In addition to the 9 online meetings throughout 2024. the Church Council also met in person in
Bury St Edmunds, Suffolk from 16 to 17 February. This promded cherished time for Christian
worship together as well as valuable time lo focus on imt)ortant operats'onal matters. Thanks to
the expert guidance of extemal facilitator Burgunde Materfa. we identified and discussed the
important topics con￿mIng the future of the Church. We agreed on pathways to take and how to
implernent these duriT)9 the following months.
The church AGM took place online on 9 June 2024.
Flnancial Review
General
The church was able to further improve its financial p0S￿On in 2024. thanks mainly to very
generous contributs'ons, donations and legacies.
The Trustees gratefully acknowledge the annual church members contiibutions, collections,
general donations, and donations for specific church items and legacies received. In total they
contributed a total of £74,597. {2023'. £59,072). Gift Aid daimed this year brought an
additional £8.59812023'. £7,555}- Total investsment income brought a retum of £19,776, a similar
amount to the previous year {2023'. £19,223)
In 2024, the Church re￿iVed a generous grant of £1,499 from the Evangelische Kirche Deutschland
IEKD) to SUPPOrt the costs of the exiemal facilitator for the annual Church Council retreat.
Based on a wide range of church activities . including aclivilies to support confimations, children's
activities, organisation of a joint weekend away for the whole Synod. and hosting visitors as well as
interns from Gemiany, the church applied for a share of the grant the Synod received in 2024 from
Ihe Schroders 1905 Trust (fomieriy Kaiser Wilhelm11 Fund}. With thanks the church received a
total of £6,819.
The Pastols Discretionary Fund is available for the PastorlPastorin to give financial help
in individual cases of any hardship. During 2024 £140 was spent so the balance left as of
31 De￿mber 2024 is £155. No new allocation has been made towards this fund.
Despite the currendy positive and Consolidated financial situation. the Tnjstees are aware of the
longer temi financial challenges, relating to likely increases in costs for the PastorlPastorin.
Maintenan￿ of the building and also the risk of loss of cu￿ent income. In 2024 the Trustees
focussed on two particular avenues for the longer term sustainabilrty of the Church. One was the
elaboration of detailed options regarding the future of the Church House. the other were interactions
with other churches that are part of the Synod, to see how best to join for￿$ in the fuiure.

German-speaking Lutheran Church in East Anglia
Page 6
Financial Statements for the year ended 31 December 2024
Report of the Trustees
Restricted Endovmient Fund
Thi5 fund is part of the Asset Transfer Agreement which became effective on 31 May 2013, when
the fomier churches, each one a separate charity. merged to become one church and one
single charity. The value of the fund is shown in a separate Endowment Fund column, and
can be used for the purposes described in the Letters Patent of Chartes11, dated 13 September
1872. namely that the Fund's income can be spent in accordance wth the Church's general
charbtable purposes, but the Fund's capital should be invested to generate income, and after
careful consideration by the trtrstees. the capttal should onty ever be spent on projects that involve
Ihe construclion, maintenance or improvement of buildings used by the Geman-speaking
Lutheran Church for purposes which fall within the trusts set out in the Letters Patent.
During 2024 there were no withdrawals from the Restricted Endowment Fund.
Investment pollcy and objectlves
Part of the income of the Charity is derived from lis investments. The investment managels
objective is to maximise total retum wth due regard for risk, wtlh an ethical and responsible
investment portfolio and to report regularly via the Treasurer to the Trustees. The trustees remain
committed to a long term investment policy aiming to protect the real capital value whilst
generating a sustainable level of income to fund current expenditure.
Reserves policy
The trustees are aware of the general legal duty to apply charitable funds wthin a reasonable time
of receiving them. In 2024 the tnjstees reviewed and fomialised the Reserves Policy of the Church.
In particular, hawng perfomied a review of current and previous yearfs fund5, and after rewewing the
church's current position. the trustees are of the opinion that the church shouhl hold in unrestricted
reseNes approximately 12 months operating capital. not laking into account option21 spending
items and major building repairs. On that basis, the trustees agreed that the total unrestricted
reseNes should be at least £90,000. This total indudes designated amounts of £60,000 for tts
annual Synod Contribution. £2,000 towards the purchase of the next church car and the remaining
£28.000 being general unrestricted and not designated reserves.
In addition, the trustees are also of the opinion that Restricted Endowment is more than adequale
a reseNe for potential major building reserves.
The total Reserves freely available for distribution held at 31 De￿mber 2024 were £169.066,
consisting of £103,051 in freely available funds and £66.015 in designated funds.This amount
more than covers the the required level of reserves. It is also higher than the £134.374 2023 year
end figure which consisted of £70,933 as freely available and £63.441 as Resticted for Synod
Contribution.

German4peaking Lutheran Church in East Anglia
Page 7
Financlal Statements for the year ended 31 De¢embor 2024
Report of the Trustees
structure, Governance and Managoment
Governing Document
The Church is controlled by its goveming document, a deed of trust. and is constituted as an
unincorporatsd charity.
This charity is the resu￿ of a merger in 2013 of tsvo former charibes." The 'Gerrnan Lutheran Church
in Cambridge and East Anglia, (reg Chanty No 1135273) and the 'Hamburg Lutheran Church,
{Reg Charity No 2511211 }
Further detail regarding the history, merger and the subsequent arrangements for their Trust
Property and administration of ￿ndS can be found in this current Charitys Trustees Report for the
year ended 31 December 2023.
The structure. governan￿ and management of this current charity are set out in the Constitution
dated 11 November 2009, as amended on 18 May 2013. and as amended on 27 June 2021. The
last amendment to the Conslilution was approved by the AGM on 12 June 2022 and notified to the
Charity Commission.
Since 15 De￿rnber 2020, the propety and land of Church House. 4 Shaftesbury Road, Cambridge.
CB2 8BW is vested in the official Custodian for Charibes on behalf of the trustees of the Gennan
speaking Lutheran Church in East Anglia.
Governance and management related
For better transparency, the Church Council has compiled the various aspects of its
financial manangement into one new document, the 'lnternal Financial Control Policy-
Version 1.. The final version was approved in February 2024.
A 'ProcedurelSafeguarding Handbook- Version 1, has been introduced and approved by
the Church Council in July 2024. It is designed to provide Staff, whether paid or
volunteers, and the members of the congregations with dear instructions and guidance
on how to implement the Church's Safeguarding Children, Young People and Vulnerable
Adutts Policy.
The Church has conlinued to provide both traditional and new foms of church setvices and other
church activities and events for children, young people. farnilies and all ages. Throughout the year
there has been shared worship and prayers, Bible meetings. music and spiritual support for people
across the region and pastoral care to people in need at times of hardship. anxiety. isolation,
illness or bereavement
The Church Council would like to thank Pastorin Othmer, for her spiritual guidance. imagination and
energy, hard work and support in all areas of the practical and spiritual life of the the church.

Gern￿n-sPelk1nq Lutheran Church In East Angl
Page 8
Flnanclal Statemerrts for the ended 31 December 2024
Report of the Trustees
Her work in the church ministry is very much supported and enhanced by Ihe many volunteers.
Church Council members. children's team, lay preachers. neWS￿tter team and many members
of the congregations acro55 the region. and all of these peop￿ deserve equal thanks for all their
time and work given lo the Chufch, to enable people lo Itve oui their faith through the Church's
adivrties.
Reference and Adminisirntive Details
Trustees from 1 January to 31 December 2024
Mrs B Ewald
Dr B Finger-Berry
Dr B Becker
Mr A C Emerson-moring
Dr G Goldbeck
Miss M Longslaff
Mrs S K Hathaway
Mrs H O'Kane
Rev K Olhmer
Mrs D Rose
Dr P Schtrtz
The Trustee Report 2024 was written by Komelia Hathaway. Gerhard Goldbeck and Barbara
Botraoi.
The financial statements were approved by the Trustees on 11 June 2025 and slgned on their
behalf.
Mrs S K Hathaway
Trustee
Dr G Golobeck
Trustee

Gemian-speaking Lutheran Church in East Anglia
Page 9
Financial Statements for the year endèd 31 December 2024
Independent Examiner's Report
To the Trustees of Gemian-speaking Lutheran Church in East Anglia
I report to the trustees on my examination of the financial ststements of the church for the year ended
31 December 2024 which comprise the statement of financial activities. the balance sheet and the
related notes.
Respective Responsibilities of tho Trustees and the Examiner
As the church's trustees you are responsible for the preparation of the financial statements in
accordance the requirements of the Charits'es Acts 2011 ('Ihe Acr,).
I report in respect of my examination of your church's financial statements carried OLrt under section
145 of the Act, and in carrying out my examination I have followed the applicable directions given by
the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Report
I have completed my examination. l 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..
the accounting records were not kept in respect of the church as required by section 130
of the Act: or
the financial statements do not accord V4ith those records; or
the financial statements do not comply with the applicable requirements conceming the
fomi and content of financial statements set out in the Charities {Accounts and Reports)
Regulations 2008 other than any requirement that the financial statements give a 'true and
fairf view Ithich is not a matter Considered as part of an independent examination
I have no concems and have come across no other matters in connection wtth the examination to
which attention should be brought in this report in order to enable a proper understanding of the
financial statements to be reached.
Geoff Mann
Geoff Mann Ltd
Dee House
Highworth Avenue
Cambridge
$3 J. loL3,

Gemian-speaking Lutheran Church in East Anglla
Page 10
Financial Statements for the year ended 31 December 2024
Statement of Financial Activities
2024
Total
funds
2023
Totsl
funds
Unrestricted Designated Endowment
fvnds
funds
funds
Notes
Income and Endowments from
Donations and legacies
Investments
other
83.195
19.776
30,65Q
83,195
19.776
30,650
66,627
19,223
27,831
Total
133,621
133.621
113,681
Expenditure on
Church activities
102,869
102,869
104,779
Total
102.869
102,869
104,779
Net gainsl(losses) on investments
1.366
2.574
14,540
18,480
11,992
Net In¢omel(Expenditure)
32.118
2,574
14,540
49,232
20,894
Transfers between funds
1(h)
Net Movement in Funds
32.118
2.574
14.540
49,232
20,894
Reconciliation of Funds
Total Funds Brought FonNard
70,933
63,441
358,330
492,704
471,810
Total Funds Carried Forward
103,051
66.015
372.870
541.936
492,704
Statement of Total Recognised Gains and Lossos
There were no recognised gains or losses for 2024 or 2023 other than those included in the Statement of
Financial Activities

Gernian4peaking Lutheran Church in East Anglla
Page 11
FinaTrcial Staternents for the year ended 31 December 2024
Balance Sheet
2024
2023
Nole5
Fixed Assets
Tangible assets
Investrnenls
3.342
474.907
6,684
456.427
Total fixed assets
478.249
463.111
Current Assets
Debtors
Cash al bank
8,598
57.244
24.083
Total Current Assets
65.842
31.638
Creditors.. amounts falling due
v*ithin one year
2.155
Net Current Assets
63.687
29.593
Net Assets
541.936
492.704
The Fund5 of the Charity
Un￿S1￿Cted Funds
General fund
Designated fund for new vehide
101.051
2,000
58,147
2,000
103.051
70,933
63,441
Designated Funds
Total Unrestricted Funds
Endowrnent Funds
Endowed lnvestff￿nts
169.066
372.870
134.374
358,330
Total Charity Funds
541,936
492.704
The financial statemènts ￿le apF)roved by the trustees on 11 June 2025 and signed on their behalf.
Mrs S K Hathabyay
Trustee
Dr G Gvldbeck
TNslee

Gernian4peaking Lutheran Church in East Anglla
Page 12
Financial Statements for the year ended 31 December 2024
Notes to the accounts
Accounting Policies
(a)
Basis of Preparation of the Accounts
The a¢¢ounts have been prepared in accordance vAth 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 2019) - (Charities SORP {FRS 102)},
the financial reporting standard applicable in the UK and Republic of Ireland (FRS 102}
and the Charities Act 2011.
German Speaking LLrtheran Church in East Anglia meets the definition of a public benefit
enlity under FRS 102. Assets and liabilities are initially recognised at historical c05t or
transaction value unless otherwise stated in the relevant accounting policy note{s).
The trustees consider that there are no material uncertainties about the charitys ability
to continue as a going concem.
The trustees do not consider that there are any sources of estimation uncertainty at the
reporting date that have a signtficant risk of causing a matertal adjustment to the
carrying amounts of assets and liabilities wthin the next reporting period.
(b)
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.
(¢)
Expendituro
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 consistenet with the use of resources.
{dl
Tangible Flxed Assets
Depreciation is provided on all tangible fixed assets at rates calculated to write off the
cost less estimated residual value of each asset over its expected useful life as follows=
Motor vehicles
20% straight line basis

Gernian4pèaklng Lutheran Church in East Anglia
Page 13
Financial Statements for the yoar ended 31 De¢ember 2024
Notes to the accounts
{e)
Fixed Asset Inveslments
Investments are stated at market vallue at the balance sheet date giving rise to
unrealised gains or losses which are tsken into the Statement of Financial Activities.
Realised gains and losses are shown separately in the Slataement of Financial Activities
calculated as the difference between proceeds and historic cost. Investment income and
its tax related credit are taken into account on a re￿1vable basis.
ifj
Debtors
Trade debtors and other debtors are recognised at their setttement amount due after
any trade discount Offe￿d. Prepayments are valued at the amount prepaid net of any
trade discount due.
19)
Creditors and Provisions
Creditors and provisions are recognised where the charity has a p￿sent obligation
resulting from a past event that wll probably result in the transfer of funds to a third party
and the amount due to setue the obligab.on can be measured or estimated reliably.
Creditors and provisions are nom)ally recognised at their settlement amount after
allowing for any trade discount5 due.
(h)
Fund Accounting
Unrestricted fvnds are available to spend on activtbes that further any of the purposes
of the charity. Designated funds are unrestricted funds of the charity which the trustees
have decided at their discrekn.on to set aside to use for a specific purpose. Restricted
nds are donations which the donor has specified are to be solely used for particular
areas of the charitys work or for specific projects being undertaken by the charity.
Endowment funds are donated with the intention of their being used in perpetuity.
The endowment fund was created with a transfer of assets from the Hamburg Lutheran
Church in 2013 and continues to be administered in accordance with its original
purpose, which is lo generate In￿Me trom managed investments that is to be spent on
continuing the charitable objectives of the church.
The Irustees are. as part of furthering charitable objectives. entitled to spend the underlying
Capital for projects that involve Ihe construth"on, Maintenan￿ or improvement of buildings
used by the church for the purpose of their charitable aims.
Foreign Currencles
Assets and liabilities in foreign CaJ￿enC1eS are translatred into steding at the rates of
exchange ruling at the statement of financial position date. Transactions in foreign
currencies are translated into sterling at the rate of exchange ruling at the date of
transaction. Exchange differen￿$ are tsken into account in arriving at the operating
result

Gemian-speaking Lutheran Church in East Anglia
Page 14
Financial Statements for the year ended 31 Decomber 2024
Notes to the aGcounts
Other Income
2024
2023
Bazaars, sales, sommerfest etc
Collections for charities
other income
Rental income
Weekend retreat
2,394
1,177
2,410
18,374
6,395
3,873
2,682
2,561
15,711
3,004
30,750
27,831
Staff Costs
The German Church Pastor was paid direct by the Synod of Gemian Speaking Lutheran,
Reformed and United Congregations in Great Britain, of which the thurch's contribution is
£60.000 (2023 = £55.000)
Truste8s' Remuneration and Benefits
There were no trustees. remuneration or other beneffts frir the year ended 31 December 2024
nor for the year ended 31 December 2023.
Trustees. expenses
Trustees were reimbursed a total of £1.931 (2023 = £830) in respect of expenses incurred in
their capacity as trustees. In addition. the German Church Pastor, who is also a trustee, was
reimbursed a total of £2,034 {2023-£4,226) incU￿ed in the course of her work as the minister
of the church.
Tangible Fixed Assets
Motor
vehicles
Cost
At 1 January 2024 and 31 December 2024
16,710
Depreciatlon
Balance at 01.01.24
Charge for the year
10,026
3,342
Balance at 31.12.24
13,368
Net Book Value
At 31.12.24
3,342
At 01.01.24
6,684

Gemian-speaking Luthernn Church in East Anglia
Page 15
Financial Statements for the year ended 31 December 2024
Notes to the accounts
Fixed Assets Investments
2024
Market
value
2023
Market
value
National Savings Income Bonds
Shares
1,000
473,907
1,000
455,427
474,907
456,427
Market value at beginning of year
Net gainllloss) on disposavrevaluation
Disposal proceeds
455,427
18,480
444.372
11,992
-937
Market value at end of year
473.907
455.427
Debtors: due within one year
2024
2023
Gift aid tax claim
Prepayments
8,598
7,555
8.598
7.555
Creditors: due within one year
2024
2023
Accruals
Pastor's discretionary fund
Payments in advance
1.000
155
1,000
1,500
295
250
2.155
2.045
Related Party Disclosures
There were no related party transactions in Ihe year that required disclosure.

Gemian-speaking Lutheran Church in East Anglia
Page 16
Financial Ststements for the year ended 31 December 2024
Notes to the accounts
10
Analysis of Net Assets between Funds
2024
Total
Funds
Unrestricted Designated Endowment
Funds
Funds
Funds
Tangible fixed assets
Fixed Asset Investments
3,342
35.022
3,342
474,907
66,015
373,870
Fixed Assets
38.364
66,015
373,870
478,249
Debtors
Cash at Bank
Creditors Due wthin one year
8,598
57,244
-2,155
8.598
57,244
-2,155
Net Current Assets
63.687
63,687
Net Assets
102.051
66.015
373.870
541,936
2023
Total
Funds
Unrestricted Restricted Endowment
. Funds
Funds
Funds
Tangible fixed assets
Fixed Asset Investments
6.684
34,656
6,684
456,427
63,441
358.330
Fixed Assets
41.340
63.441
358,330
463.111
Debtors
Cash at Bank
Creditors Due within one year
7,555
24.083
-2.045
7,555
24,083
-2,045
Net Current Assets
29,593
29,593
Net Assets
70,933
63,441
358.330
492,704

Gemian-speaking Lutheran Church in East Anglia
Pago 17
Financial Statements for the year ended 31 December 2024
Detailed Statement of Financial Actlvlties: Income and Endowments
2024
2023
Donations and Legacies
Contributions
Donated serwce5 and facilities
Donations
Donations for baptisms and funerals
Gift aid recovered
Grants
Legacies
44.051
4,469
14,545
225
8.598
8,307
3,000
31.881
3.918
14,273
1,945
7.555
7,055
83,195
66,627
Investment Income
19,776
19,223
other Income
Bazaars. sales. sommerfest etc
Collections for charitses
Other income
Rental income
Weekend retreat
2.394
1.177
2,410
18,274
6,395
3,873
2.682
2.561
15.711
3,004
30,650
27,831
Total Income and Endowments
133.621
113,681

Ggnnan-speaking Luth•ran Chur¢h In East Anglia
Page 18
Financial Staternents for the year ended 31 December 2024
Detalled Statement of Financial Activities: Expenditurg
2024
2023
Charitable Activities
Bazaars. sales, sommerfest etc
Congregation and servitss
Donations to charitses
Hire of churches and halls
Newsletter
Organist fees
Pastoral candidateS￿aY preathers
Synod contribution
Weekend retreat
636
1,032
1,177
1,548
580
1,940
1.096
1,898
2,682
1,447
638
1,880
99
55.000
7,044
60,000
9,844
76,757
71.784
Management
Counal tax and insurance
Gardener, cleaner and admin
Heat. Light and water
Motor vehide refurbishment
Propety Maintenan￿ and refurbishmer
4,221
1,928
2.810
3,342
5,524
4.038
2,818
3,400
3,342
10,039
17.825
23,637
Govemance costs
Accountancy and legal fees
Motor and travel
ststionery, postsge 2nd telephone
2.192
4,099
1,996
3.073
3,954
2,331
8,287
9,358
Total Expenditure
102,869
104,779