ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
CULVERDEN EVANGELICAL CHURCH
CHARITY REGISTRATION No: 1137615
Castle View Accounting Ltd Ground Floor Offices
53 High Street Arundel West Sussex BN18 9AJ
CULVERDEN EVANGELICAL CHURCH
CONTENTS
Page 3 Legal and Administrative Information. Page 4 Independent Examiner's Report. Page 5 Trustees Report. Page 6 Statement of Receipts and Payments. Page 7 Statement of Assets and Liabilities. Pages 8 to 9 Notes to the Accounts.
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CULVERDEN EVANGELICAL CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER 1137615 DATE OF REGISTRATION 11th July 2010 START OF FINANCIAL YEAR 1st April 2024 END OF FINANCIAL YEAR 31st March 2025 TRUSTEES AT 31ST MARCH 2025 Mr Julian Mills Mr Peter Spary Dr Kenny Blades
The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument.
LEGAL STATUS Unincorporated Charity
GOVERNING INSTRUMENT
Declaration of Trust Dated 11th July 2010.
OBJECTS
1 . To worship and serve God as a local body of His people. 2 . To celebrate weekly the Lord's Supper and publicly preach and teach the Word of God, the Bible. 3 . To love and serve one another in Christ and share His love with others around us, strengthened by prayer and guided by the Holy Spirit. 4 . To show the love of Jesus Christ as we serve in practical ways our local community and support missionary workers in different parts of the world.
CORRESPONDENCE ADDRESS 18a St John's Road Tunbridge Wells Kent TN4 9NT PRIMARY BANKERS National Westminster Bank Plc 89 Mount Pleasant Road Tunbridge Wells Kent TN1 1QJ
INDEPENDENT EXAMINERS
Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
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INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the trustees/members of Culverden Evangelical Church on the accounts for the year ended 31st March 2025 set out on pages 5 to 9.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act; and
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to state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S STATEMENT
My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
INDEPENDENT EXAMINER'S STATEMENT
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in, any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act; and
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• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Dated: 6th August 2025
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CULVERDEN EVANGELICAL CHURCH
TRUSTEES REPORT FOR THE YEAR ENDED 31ST MARCH 2025
The collection basket has been left in a convenient position and the gifts are distributed to various local and overseas causes i.e. Hospice in the Weald, Ukraine.
The Breaking of Bread services are held weekly on Sundays at 10am which is followed by the 11am Family Service in the main church hall. Coffee and biscuits are brought round to the congregation.
A children's group is taught during this service in the lower hall.
On Monday mornings ‘Warm Space’ operates for those wanting conversation, relaxation and company. Refreshments and food are provided.
Every second Sunday of the month a Tea and Praise service is held in the lower hall which is open to any visitors followed by a buffet tea.
On the fourth Sunday of every month a Missionary Prayer meeting is held in the lower hall followed by a buffet tea.
Two home prayer groups operate each week and a Bible Study via Zoom occurs fortnightly.
A Homemakers ladies midday meeting is held the first Friday of every month involving events and invited speakers. Lunch is provided.
A Ladies Bible Study is arranged for the remaining Fridays of the month in the lounge.
Some of the local Residential Homes are visited by our members.
Several members assist in the Tunbridge Wells Street Pastors.
We continue to cooperate with the ‘Churches for Tunbridge Wells’ and are members of the ‘Evangelical Alliance’.
Trustees' Responsibilities
The Charities Act 2011 require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the trust and of the surplus of the trust for that period. In preparing those financial statements the trustees are required to:
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Select suitable accounting policies and apply them consistently;
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Make judgements and estimates that are reasonable and prudent;
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Prepare financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in existence.
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on ……………………………………20th July 2025……………………………………………………
Signed on their behalf by Trustee ……………………………………………………………………………………………………
Printed Name: Mr Peter Spary
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CULVERDEN EVANGELICAL CHURCH
STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31ST MARCH 2025
| Notes RECEIPTS : Donations & Legacies 2a Investment Income 2b TOTAL RECEIPTS PAYMENTS : Costs of Charitable Activities 3a Governance Costs 3b TOTAL PAYMENTS NET INCOMING/(OUTGOING) RESOURCES Balances Brought Forward Transfer Between Funds BALANCES CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024/25 2023/24 £ £ £ £ 15,596 10,850 26,445 23,147 1,857 - 1,857 1,029 17,453 10,850 28,302 24,176 12,844 12,195 25,039 26,964 780 - 780 650 13,624 12,195 25,819 27,614 3,828 (1,346) 2,483 (3,438) 73,706 8,887 82,593 86,031 (17) 17 - - 77,517 7,559 85,076 82,593 |
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The Charity's operations are classed as continuing operations.
The notes on pages 8 to 9 form part of these financial statements.
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CULVERDEN EVANGELICAL CHURCH
STATEMENT OF ASSETS AND LIABILITIES AS AT 31ST MARCH 2025
| Note ASSETS Cash Funds: Cash at Bank and in Hand Charity Funds: General Funds Restricted Funds 5 Assets retained for the Charity's own use Church Contents The church occupies buildings and the title deeds of which LIABILITIES Independent Examiners Fee |
Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Mar-25 31-Mar-24 £ £ £ £ 77,517 7,559 85,076 82,593 77,517 7,559 85,076 82,593 77,517 - 77,517 73,706 - 7,559 7,559 8,887 77,517 7,559 85,076 82,593 156,829 - 156,829 156,829 are held by Church Growth Trust. Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Mar-25 31-Mar-24 £ £ £ £ 870 - 870 780 870 - 870 780 |
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TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS
Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations set out in the Charities Act 2011. The Trustees have elected to take advantage of the provisions that apply to small charities and have prepared a Receipts and Payments Account and Statement of Assets and Liabilities which are set out on pages 6 and 7.
Approved by the Trustees on ……………………………………20th July 2025……………………………………………………
Signed on their behalf by Trustee ……………………………………………………………………………………………………
Printed Name: Mr Peter Spary
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CULVERDEN EVANGELICAL CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025
1. BASIS OF ACCOUNTING
The accounts have been prepared under the “Receipts and Payments” basis as prescribed by the Charity Commissioners and the documents meet the appropriate legal requirements.
2. RECEIPTS
| a) Donations & Legacies Gifts & Donations Gift Aid Tax Refund b) Investment Income Bank Interest 3. PAYMENTS a) Costs of Charitable Activities Administrative Expenses Catering Costs Cleaning Costs Community Outreach Education Costs Equipment Costs Gifts & Offerings Repairs & Maintenance Speakers Expenses Sundry Expenses Utility Costs b) Governance Costs Independent Examiner's Fee |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024/25 2023/24 £ £ £ £ 12,919 10,850 23,768 23,147 2,677 - 2,677 - 15,596 10,850 26,445 23,147 1,857 - 1,857 1,029 1,857 - 1,857 1,029 1,091 - 1,091 962 331 - 331 417 1,410 - 1,410 1,719 961 - 961 470 - 2,400 2,400 2,400 414 - 414 1,112 - 9,795 9,795 11,200 2,968 - 2,968 2,681 1,845 - 1,845 2,190 320 - 320 494 3,506 - 3,506 3,318 12,844 12,195 25,039 26,964 780 - 780 650 780 - 780 650 |
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CULVERDEN EVANGELICAL CHURCH
NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025
4. RESTRICTED FUNDS
CURRENT FINANCIAL YEAR
| Education Fund Overseas Sponsorship Special Offerings |
Balance Balance 01-Apr-24 Income Expenditure Transfers 31-Mar-25 £ £ £ £ £ - 2,383 2,400 17 - 18 - - - 18 8,869 8,467 9,795 - 7,541 8,887 10,850 12,195 17 7,559 |
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PREVIOUS FINANCIAL YEAR
| Education Fund Overseas Sponsorship Special Offerings |
Balance Balance 01-Apr-23 Income Expenditure Transfers 31-Mar-24 £ £ £ £ £ 432 1,849 2,400 119 - 18 - - - 18 8,451 11,618 11,200 - 8,869 8,901 13,467 13,600 119 8,887 |
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5. PAYMENTS TO TRUSTEES AND RELATED PARTY TRANSACTIONS
No payments were made to trustees or any persons connected with them during this financial period other than for reimbursement of expenses incurred on behalf of the church. No material transaction took place between the organisation and a trustee or any person connected with them.
6. RISK ASSESSMENT
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
7. RESERVES POLICY
The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily. Although the Church Growth Trust hold the title deeds of the building the maintenance and renewals of the building are the responsibility of Culverden Evangelical Church this is always taken into consideration when reviewing the level of reserves.
8. PUBLIC BENEFIT
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees Report. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
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