Charity Registration No. 1148672 CHRIST CHURCH, CREEKMOOR ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 HILLOSBORNE CAP.TER&D ACCOUNTANTS & BUSINESS ADVISERS
CHRIST CHURCH, CREEKMOOR LEGAL AND ADMINISTRATIVE INFORMATION Trustees R Hawkin5 S Wlli*ms M Bossom N Poulon E Chipchase J King J Barras S Barrett J Blake P Blake S Keen K Shelton L Stuart H Tucker P Unsworth S Pouton B Wood M Bird A B05s0m A NewTnan A Warr Charlty numbgr 1148672 Independent examiner Hill Osbome Tower House Parkstone Road Poole Dorset BH15 2JH
CHRIST CHURCH, CREEKMOOR CONTENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Page Trustees, report Independent examinerfs pOrt Sialemenl of financial activities 9-10 Balan¢e sheet 11 Notes lo the financial statements 12-28
CHRIST CHURCH, CREEKMOOR TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Trustees, Annual Report for the period CHARITY COMMISSION FOR ENGLAND AND WALES FOR THF. YF.AR F.NDED 31 DF.CEIIBER 2024 Charity name: CHRIST CHURCH, CREEKMOOR Charity registration number: 1148672 Ob ectlves and Actlvltle SORP reference Para Summary oflhe purposes ol the charity as sel out in its governing document Christ chh Creèkmoor is the Church al the heart of Creekmoor aiming lo love God through Chnstian w$h5p. raising up disciples of all age6 lo love & to serve We aim to love our neighbours by serving our community ncondilionally. providing actsvitie5 and lacililies. accessible & available lo all, supporting children. familie$. young peoe, older people & vulnerable adults through the Church Community Hub. Sumrnary ofthe main activities in relation to those purp05ès lor the public benefit, In particular. the activities. projects or serviees Identified In the 8¢¢ount$. Para 1.17 and 1.19 We provide a Community Hub for the local a3 as well as providing pastoral care and the usual functions associale¢J w¢lh a Church. The Community Hub hosts activities run in partnership with Community agencies and GPS Including a daily Community Calé- 'The Hub Calè. Iwilh volunleenng opportunities), Children. family, anij youth groups." dementia- fnendly groups Iwilh volunleenng opportuniliesl lo bring together those who feel lonely and Isolated and lo support thos8 who Ca for others,. room hire lor the Communit and local businesses Slalement confirming whether the Iruslees have had regard lo thè gLJidance i55U8d by the Charity Commission on public benefit P8r8 1.18 lthen planning our activities for the year. the Incumbent and the PCC have ¢on$idered the Commission's guidance on public benefit and, in particular. the Specific guidance on chanlies foi the advèneemenl of religion. In particular, we lry to enable everyone to live out their 18ilh as part ol our parish community. SORP fef Para 1 38 Poli¢ on rant makin Policy on social investment including program related Investment Nola Iicable Pala 1.38 Not applicable Contribution made by volunteers Al Christ Church we believe in every member ministry therefo as many people as possibl8 are encouraged lo support the ministry ol the church in a voluntsry capacity. Pgra 1.38 We have 50 volunteers from an Electoral Roll of 123 plus 11 members from the Communi volunteering al 'The Hub Café,
CHRIST CHURCH, CREEKMOOR TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Achlovem•nts and Performance SORP ref Summary of the main achievemen Is of the charity, identifying the difforonce the charity's work has made lo the eircumslanc es ol Ils beneficiarie s and any wider b¢nefil$ lo society as a whole. Christ Church is an An91ican church with an ecumenieal welcome where everyone 15 welcome regardless of their beliefs. Please refer lo our social media link at htt s'lllink cr ekm orto www.ehrislchurchcreekm for detail$ of our current Se1¢e5 and a¢livilies. Para 1.20 We are very gralelul lo the extemal lunders who have financially supported Christ Chur¢h Creekmrx)r and the Community Hub lor Creekmoor In 2024 Including The Henry Smith Charity Wo hi nd or We are keen lo offer a rlnge ol seNices on Sunday and during the week and over the course of the year that our church family and community find both beneficial and spiritually fulfilling. Wo attem 9am Breakfast Church suitable for bu$y families 10.30am service suitable foi all and live slreamed Al the Annual Parochial Church Meeting IAPCMI in Apnl 2024 there were 130 parishioners on the Electoral Roll lag8 16 and overl, 42 01 whom are not resident within the pansh. The avgrage weekly attend8nce ol different Individuals on a Sunday, eounled In October 2024 was 73 adulls 116 years and older) plus 11 young people. In addition we had an average of 3 peopl¢ ¢nga9ing via our online plaffoms each week. Our Christmas serviceslaclivilies in 2024 consisted of". Christmas Bonanza wlh 225 visitors 135 Chnslmas lunches served across 3 Thursdays C8ro18 al Chrislmas lunch and Prama Memory Lane group Hillbourne School Chn$tmas Assembly at Chnsl Churc cekm0or Nursery Christmas Naiivity al Chnsl Church Carol service Christmas Eve Family service Midnight Communion Christmas Day Holy COmmunn As well as our re9ular services. we enable OUT Cmunity lo eelèbrale and thank God al the milèstones ol the joumey through life Through baplism we thank God foT the gift of life, in marriage publie vows arè exchangèd wsth God's blessing and through funeral services friends and family express their gr¢ef and give thanks for the life which is ni)w complete in this world and lo commend Ihe person into God's keeping Dunng 2024 we wore in Vacancy and celebrated no baptism5. no service of Ih8nksgiving for the birth ol a child. no Confimiabons and 2 weddings. Three funerals were held al 8 Crematorium. Midweek Worshi and Pra We recognise the importance of people coming together lo pr8y Ihroijghoul the week as well as a Sunday, gathering for prayer on Tuesday moming5 and alternate Thursdays and Holy Communion on the other Thursdays. Also for Intercessory prayef on Thursday evenings. As families and young people often have other claims on their lime on a Sunday, we provide additional weekday 'Fsh Expressions. lor their worship Christ Church provides 4 'Fresh Expressions. groups for Families with babies and toddlers. for chi5dren and young people of all ages and lof ol¢Yer and wlnerable adLtIts. When the weekday Fresh Expressions are included. the weekly average atlendance increased in October 2024 lo an average of 86 adults 116 years and older) plus 24 young people.
CHRIST CHURCH, CREEKMOOR TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Over hall of the Church Membership Is part of weekly hub groups which enable the spiritual growih of the members equipping them to feath out lo the people they meet In their daily lives. The total numb8r of people of all ages wlh which Christ Church had regular contact as part ol Ils ministry in 2024 was 150311351 In 20231 including 824 1703 In 20231 children and young people Thi$ number Is significantly higher than the previous year due lo the Increased demand for 5UPPOrt lor Children and families and those who come into The Hub Café every week. A high number of families and young children a $UPF4)rted by our Children. family and youth team. Dgane Three members ol the PCC sit on Ihe Deanery Synod. This provides Ihfj PCC with an important link betsveen the parish and ihe wder structures of the church. Pastoral Car We have a t¢am of 13 Lay Pèsloral Assistsnts vtho are available to give pastoral support to those In the Church family and community The Minister takes Home Communion lo any who request rt. Mls lon outrèach and We $6rve cmjr community uncondili¢)nally with the followng activities run from the Cornmunily Hub.. - omm ort 'The Hub Cafè, daily cMunity Cafè 2gelher Table - a cosy space in the café lor friendly chal TK Club after Schools club IFsh ExpressionslThK Family Imessy Church) Ignite Youth group IFfèsh Expressions) Childminders dfop in $e$sion Playzone parenvcarer and toddler group wlh Christian input (Fresh ExpTo$$ion81 Chatterbox parenvcarer and toddler grovp Two Undef Onès groups lor vulnerable Mums Creative Expressions Craft group wlh 'Thoughl lor the week. (Fresh Expressions) Book Group Prama Memory L•ne group wn In partngrship with the Church Community Room Hire providing ad¢Jilional aclivib'es including Pilates, Slimming Wortd Food 8ank Collection and distribution wnl The Church website www ¢hnSlchur¢h¢ekM0or.Org. Instagram and Facebook page are key methods of communication lo the Church family and community alike. A weekly newslellef Is also emailed out with paper copies available on Sunday. We continue meeting wlh Failhworks Wessex. the Local NHS Primary ca NeOrk 8nd the next door 8irchwood Medical Centre lo consider Community need5 and we look fow8rd to offering further Community 5UPPQrt as vision and resources pemit.
CHRIST CHURCH, CREEKMOOR TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Flnanclal Revlew Review of the charily's financi81 position at the end of the period Para 1.21 £97.702 was spent lo provide for the Christian Ministry lo the parish including a total of £47.162 IOT the pansh share paid lo the Diocese. This provides for the stipends. housing. and pensions of the clergy. Income exceèded Expenditure in our Unrestricted Account (General Fundsl leaving a surplus of £14.972 in Unreslricled fund for the year. These funds are 'ear markefj. lo pay an oulslanding bills. Al the suggestion ol Archdeacon Antony MacRow-Wood, part of the funding used ft)r the recent building extension was a £300,000 unsecured1oan, repayable over 20 years from the Methodisl Chapel Aid IMCAI As at 31112124 this has £213,000 capital lo be repaid Thi$ loan was appioved al the Parochial Church Council IPCCI meetings of 1010112019 and 1011012019 and supported by the Salisbury Diocese Board of Finan¢8. The PCC 18 updated al each meeting re the overall building funding situation including Ihg loan. Repayments for Ihe loan are foreeasl lo come from regular giving specifically lor the loan by Chufch members. fundraisin9 events and income from hiring out the additional church spaces. Archdeaeon Antony MacRow-Wood confimis that our PriOTily is to repay the loan. if necessary lo the delrimenl of our monthly conlribulion to the Salisbury Diocese lor the cost ol Mission and Ministry In Creekmoof, en¥uring that the loan repaymgnt5 can continue. As al the end of 2024 il was PCC policy lo maintain £15,300 reserves reflects'ng one month's general wnning 51$ plus one month ol our conlribulion lo the Salisbury Diocese for the cost ol Mi$$ion and Ministry In Creekmoor. Slalernènl explaining the policy for holding reserves Staling are held Amount ol reserves held Reasons for holding zero reserves Details of lund materially in deficit Explanation of any uncertainties about the charity Continuing as a oin coneern Para 1.22 Para 1.22 Para £15,300 NIA Para 1.24 Para 1.23 Not applicable
CHRIST CHURCH, CREEKMOOR TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Structure Governan e and Mana ement Descri Type ol governing document Ilrust deed, royal charter) lion ol charil 's trusts. Para As per Church of England website. 1.25 'Whilsl Parochial Church Councils IPCCS) are charities. they are governed by hvo pieces of Church of England leg151ation, called Measures. The Parochial Church Councils IPowersl Measure 1956 as amende¢J The Church Representation Rul•$ Iconlained in Schèdule 3 to the Synodical Government Measure 1969 as amended HOW Is the charity constiluled? Truste& selection methods including d•tail$ of any constitutional prov1510ns e g. fjleclion lo post or name ol any person or body enlilled lo appoint one or more Iruslees Para 125 Parochial Church Council Para 1 25 The method ol appointment ol PCC members is set out in the Church RepSentatIon Rules Al Christ Church the membership of the PCC consists of the Incumbent, 2 Churchwar(Jens. the Liceneed Lay Minister and 12 members elected al the Annual Parochi81 Church Meeting and a number ol coopted members as appropnale All who consider Chnst Church to be their church and allend services are encouraged lo register on the Elfjcloral Roll and sland for election lo the PCC. The PCC members are responsible lor making decisions on all matters of general eoneefn and importance lo the parish Including deciding on how the fvnds of the PCC are lo be spent. The lull PCC mel 6 times dunng 2024. Slandin Required by law, this commrtt¢o ha$ the power lo Ifan6acl the business of the PCC betsveen Ils meetings. subject lo any directions given by the Councll. Te ommi Meets 6 times wr year lo monitor and review Ouf finances and plan lor the future. Adminislraliv rm Chnsl Chvr¢h. Crgokmoor is situated on Northmeao Drive, Poolo. It 1$ part of the Oioce$? ol Salisbury within the Church of England The correspondence addres8 18 Christ Church. Northmea¢J Drive, cekM0Or. P¢x)le. BH17 7XZ The PCC Is a body corporate IPCC Powers Measure 1956, Church Representation Rules 20061 and Is tharity gIStered wth the Charity Commission. Owing lo the retirement ol incumbent Revd Canon Janice Audibert, and the Associate Minister Revd Jean Audibert on 3110112024. Christ Church went Into Vacancy. Curate Revd Daniel Washbrook moved on in May 2024 lo complete training. The PCC members who served during the year from the APCM on 28 Aprsl 2024 arg listed below. Ministers The Revd Rachel Hawkins lappointed 28109120241 The Revd Wendy Poole Irelired Pemiission lo Officiate) Licensed La Minister- Shirfey Wlliams IPtOI hur hwardens - Margaret Bossom Nigel Pouton An lican Oeane Edward Chipchase Shirtey Williams Jane King
CHRIST CHURCH, CREEKMOOR TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Reference and Admlnlstratlve detalls Charil name Christ Church Creekrncr Other name the charity uses Re Islered charil number Charity's principal addross 1148672 Christ Church. Northmead Drive. Creekmoor, PcK)le, BH17 7XZ Namgs of th• charlty trustges who manage the charlty January- December 2024 Dates acted If not for whole Name of person lor bodyl entltled ear toa olnt trust•• If an Parochial Church Council Truste& name Offlc8 Ilf any) VIc8r Janice Audibert Retired 3110112024 Jean Audibert Oaniel Washbrook Associate VIc8r Retired 3110112024 Curate Resigned 2610512024 Appointed 2810912024 Rachel Hawkins Vicar Margaret Bossom Nigel Poulon Edward Chipch#6e Churchwarden Churchwarden Deanery Syn¢)d Oeanery Syn¢xl Deanery Synod Councillor Jane King Shirley Wlliams Jackig Barra8 Simon Barrell Councillor Jane Blake Councillor Phi18lake Couneillor Couneillof Sharon Keen Keith Shelton Councillor Councillor Lisa Stuart Helen Tucker Councillor Councillor Councillor Patricia Unsworth From 2810412024 Shelrna Vaughan Sue Pouton Bgverley Wood Resigned 2810412024 Ex-officio Treasurer E¥-Officio PCC Secretsry Leadership Co-opted Leadership cOple Leadership Collopted Michelle 8ird Anthony Bossom Anne-marie Newman Annette Vvarr Leadership CLpIed
CHRIST CHURCH, CREEKMOOR TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Declaratlons The trust0 dgclare that they have appfovtd the trustees, report abovo. Slgngd on behalf of the charlty's tru$t*es Slgnaturelsl Full namelsl P081tlon log Secretary, Chalr, etcl Chair
CHRIST CHURCH, CREEKMOOR INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRIST CHURCH, CREEKMOOR I report lo the Iruslees on my examination ol the financial ¥talemenls of Christ Church, Creekm¢Jor Ilhe charity) for the year ended 31 December 2024. Rosponslbllltles and bas5$ of r9POrt As the Iruslees of the chanty you are responsible for the Pfeparalion of the financial Statements in accordance with the fequiremenls of the Charibes Act 2011 Ilhe 2011 kll. I report In respect ol my examination of the charity's financial slalements carried out under section 145 of Ihe 2011 Act. In carrying out my examinabon I have followed all the applicable Direelions given by the Charity Commission under section 14515llbl ol ihe 2011 Act. Independont examlngrfs statement Since the chanly'5 gross income exceeded £250.000 your examiner musl be a memberof a body listed in section 145 01 the 2011 Act. I confimi that l am qualified lo undertake the examinats'on because l am 8 member of ICAEW, which 15 one of the listed bodies. Your attention is drawn to the fact that the charity has prepared finaneial slalemenl$ in a¢¢ordance with Accounting and R&porting by Charities preparing their accounts In accordanee with the Financial Reporting Sl8ndard applicable in the UK and Republic ol Ireland IFRS 1021 In preference to the Accounting and Reporting by Charities Statement ol Recommended Practice Issued on 1 Awil 2005 which Is referred lo In the extant regulations but has now been wlhdrawn. l understand that this has been dono in order lor financial slalemenls lo provide a true and fair view In ac¢ordan¢e with Generally A¢cepled Accounting Practice effeclive for reporting pen.ods beginning on or after 1 January 2015. I havè completed my examination. I confim that no matters have come lo my attention in connecb'on with the exorninalion giving me cause lo believe that In any malenal respect.. aceounling records were not kepl in respect ol Ihe chanty as required by sethon 130 of the 2011 Act., or the financial slalemenls do nol accord wtlh thoso r8cords.' or thè finèncial slalements do not comply wlh the applicable requirements concerning the form and content of aee¢untS Sel out in the Charilies (Accounts and Reports) Regu181ions 2008 other than any requirement that the aceounls give a true and fair view which is not a matter considered as part ol an independgnl examination. I have no concerns and have come acfOSS no other matters In eonneetion wlh the examination lo which attention should b8 drawn in this report in Older lo enable a proper undeislanding of the financsal slalemenls lobe rèached. L. Ball FCA Hlll Osborn• Chartered Accountants Tower House Parkslone Road Poole BH15 2JH Dated
CHRIST CHURCH, CREEKMOOR STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Llnrestricted Unrestricted Restricted funds funds funds general designated 2024 2024 Total Unrestricted unlostrict Restrlcted funds funds funds general deslgnatod 2023 2023 Total 2024 2024 2023 2023 Notes Income from.. Oonations and legacies Other trading activities Investments 93.913 8.742 3.650 12.058 74.930 76.377 3.002 182.348 86.674 3.650 95.807 10.751 839 2,349 59,632 106.484 5,902 1,238 204.640 76,285 2,077 Tolal Income 106.305 86.988 79.379 272.672 107.397 61.981 113,624 283.002 Expendlture on.. Ra151ng funds Charitsble activities Other expendilu 51,IJ09 44,265 2.428 78.492 782 27,921 40.273 1.383 157.422 85,320 3,811 49.038 43.586 2,297 71,082 1.875 30,203 54.960 14 150.323 100.401 2,313 10 Total expenditure 97,702 79,274 69.S77 246.SS3 94.901 72,959 85.177 253,037 Nel gains on inveslmonls 26 26 Net Income 8.603 7.714 9,802 26.119 12.496 {10,978 28.447 29,991
CHRIST CHURCH, CREEKMOOR STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 unrestricted Unre5tricttd R¢stricted funds funds funds genernl designated 2024 2024 Total Unrestricted Unrestricted Restricted fund$ funds funds general designated 2023 2023 Total 2024 2024 2023 2023 Notes Net Income 8.603 7.714 9,802 26.119 12,496 (10,9781 28.447 29.991 Transfers beeen funds 17,161) 4.701 2,460 16.2871 5.869 418 Net movement In funds 1.442 12.415 12.262 26.119 6.209 15.1091 28,891 29,991 Rgconclllatlon of funds: Fund balances at 1 January 2024 13,S30 31.758 1171.9151 1126.6271 7.321 36,867 1200.8061 {156.6181 Fund balancos at 31 December 2024 14,9n 44.173 {159.6531 {100,5081 13.530 31.758 {171,9151 1126,6271 The 5ts1ement of financial activities indudes all gains and losses recognised in the year Al income arKI expendrture derive from contsnuing activrties. 10-
CHRIST CHURCH, CREEKMOOR BALANCE SHEET ASAT31 DECEMBER 2024 2024 2023 Noles Curront as$g1s Debtors Cash al bank and in hand 13 3.001 112.527 3,002 105.297 115.528 108,299 Creditors.. amounts falllng due wlthln on• y¥ar 15 18,036 17.926 Nel current assets 97.492 90,373 Crgdltor8'. amounts falllng du¢ after more Ihan on? year 16 I198,0) 1217,0001 Net Ilabllltl 1100,5081 1126,6271 Th• funds of the charlty Reslricled Income funds Unreslricled funds - general Unre81ricled funds . designated 18 1159.6531 14,972 44,173 1171,9151 13,530 31,758 19 1100.5081 1128,6271 Thg financi81 statements were approved by the Im$15 on ......................... R Hawkins Trustee 11
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollcles Charlty Informallon Christ Church, Creekmoor is a registered charity lch operates under the Parochial Church Council Powers Measure. 1.1 Accountlng conv•ntlon The financial slalements have bgen prepared in acCdance the chanty's goveming document, the Charities Act 2011 and Accounting and Reporting by Charities Statement of Recommended Praelice applicable lo charities preparing their accounts in 8¢cordance with Ihe Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 leffecliv8 1 January 20191" The charity is a Public 8enefil Enlily as defined by FRS 102 The chanly has taken advantage of the provisions in the SORP for chorities apptying FRS 102 Update Bulletin 1 not lo prepare a Stat&m8nt of Cash Flows. The finnei81 statements have departed from the Chanlies (Accounts and Reports) Rogulalions 2008 only lo the exlenl required to provide a true and lair view. This departure has Involved following the Slalemenl ol Recommended Pracliee lor ¢hanlie$ applying FRS 102 rather than the version ol the Slalemenl of Recommendad Praelice which 1$ referred to In the Regulations bul which has s1nce been withdrawn. The financial slalemenls a prepared in slerfing. whith 15 the functional currency of the charity. Monetary amounts in these f1nancial statements are rounded to the noaresl £ The fin8ncial slalemenls have been prepared undef the historical cost convention. modified lo include the revaluation ol certain finanei81 instrurnent$ at fair value. The principal accounting policies adopted are set out below, 1.2 Golng concern Al the time of approving the financial slalemenls, the irustees have a reasonable expectation that the ch8nty has adequte resoUe3 lo continue in operational existence lor the lor¢$eeable lulure. Thus the Iruslèes Continue lo adopt the going concem b8sis of aecounting in preparing the financial stalernenls. 1.3 Charltable funds Unre51ricled lunds are available lor use at the discretion ol the Iwslees in fvrtherance ol their charitable obieclives. Reslricled funds are subject 10 specific condition$ by donors or grantors as lo how they may be used. The purposes and uses of thè reslncted lUrS are set out in the nolos lo the financial 61alemenls. 1.4 Income Income is recognised when the eharity Is legally entitled lo il after any perfomiance conditions have been mel. the amounts Can be measured reliably. and Il Is probable that Income wll be received. Donations receivable for the general purposes of the chanty are ¢dIted lo unrestricted funds. Donations for purposes reslricled by the wishes of the donor afe taken lo Reslricled funds Legacies are recognised on receipt OT olherwse if the charity has been notified of an irnpending distribution, the amount is known. and CeIpt is expected If the amount is not known. the legacy Is treated as contingent as$o1 Funds from activities are accounted for in the penod the lunds weie receivable. The majority of the funds are denved from funds raising activits'es and hire ol the church premises and halls. 12-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollcles Icontlnuedl 1.6 Expenditure Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit lo third party. il Is probable that 8 transfer of economic benefits wll ba required in settlement. and the amount of the obligation can be measured reliably. Expenditure is classified by activity The costs ol each activity are made up ol the total ol direct costs and shared costs, Including support costs involved in unt1ertaking each activity Direct ¢0515 attThbutable to a singleaclivily are allocated directly lo that activity Shared costs which conlnbule lo more than one activity and support costs which are not attributable lo a single activity are apportioned beiween those aclivilie5 On a basi$¢onsislenl with the use ol resources Central staff costs are allocated on the basis of time spent. and depreciation charges are allocated on the portion of the asset's use. Expendilure is a¢¢ounled lor on an accfuals b8S1S. 1.6 Cash and cash •qulval•nts Cash and cash equivalents include Cash In hand. deposits hgld al call with banks, other short-lemi liquid investments wlh original malurilies ol three month$ or les¥, and bank overdrafts. Bank overdrafts are shown within borrowings in Current liabililies 1.7 Flnanclal Instruments The charily has elected lo apply the provisions of Seetion 11 'Basic Financial Inslrumenls. and Section 12 '01h¢r Financial Instruments 158ues' of FRS 102 to all ol its financial Inslrumenls. Financial in$lrumenl$ are recognised In the charitys b8laneè sheet when the chorily becomes paty lo the conlraclual PTgvi$ions of the Instrument Financial assets and liabilities are offset. with the nel amounts psented in the financial 51alem8nt5, when there is a legally enlor¢e8ble right to set off Ihe recognised amounts and Iherg is an Inlentson lo settle on a nelbasis or to realise the asset and settle the liability simuiianeously. B•slc flnanciol assets Basic financial assets. which include Qeblors and eash and bank balances, are initially measured al transaction price Including transaction costs and are subsequently carried al amorti$ed cost using the effecliveinleresl method unless the arrangement conslilules a financing Iransaclion. where the transaction is me8sured al the pre$ent value ol the lulure receipts discounted al a market rale of inlelesl Financial assets elassified 88 receivable within one year are not amortised. 8asie financial liabilitios Basic finan¢ial liabilities. including credilofs and bènk loans are initially wognised al transaction pnce unless the arrangem8nl conslilules a financing Iransaetion. where the debt instrument Is measured al the present value ol thg fulure payments discounted al a market rate ol Interest Financial Iiabililies classified as payable within one year are not amortised Dèbt Instruments are subsequently carried al amortised eosl, using the effective interest rale method. Trade creditors are obligations lo pay for goods or services Ihal have been aCqUid In the ordinary course of operations from suppliers Amounts payable are ela5sified as current liabilities if payment Is ijue wlhin one year or less. If not, they are presenled as non-currenl liabilities Trade creditors are recognised initially al transaction price and subsequently measured al amortssed c051 u51ry the effective Interest method. Derecognition of financial liabilities Financial Iiabililies ale derecognised when the charity's contractual obligabons expl or are discharged or Cancelled. 13-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollclgs Icontlnuedl 1.8 Employ0& benfrflts The cost of any unused holiday enlillemenl is recognised in the period in which the employee's servi¢es are received. Teminalion benefits ar¢ OgniSed immediately 89 an èxpense when the charity is demonstrably committed lo lerminale the employment of an employee or lo provide lemination benefits. 1.9 Flxed as$ots Consecrated I abl hur nd buildin rnishin Consecrated and benefice(J propety is exeluded form the accounts by section 10 of the Ch4rili8s Act 2011. No value Is placed on rnoveable chuf¢h furnishings held by the Churchwardens on spg¢ial trust for the P C.C. and which require a laeully for disposal sincè the P C C. considers this lo bè In8lienable propgrty. Allexpendilure incurred during the year on consecrated or benefice buildings and move8ble church furnishings, whether maintenance or Improvement. Is written off as gxp8ndilure in the Slalemenl of Financi81 Aclivilie5 0nd$¢paralely dis¢losod. Crltlcal accountlng g¥llmalo¥ and ludg•m•nts In the application ol the chafily's accounting policies. the Iruslees a required lo makè judgements, o$1imales and as$umplion$ about the carrying amount of assets and Iiabililies that are not readily apparent from other sourc¢5 The oslimales and associated assumplion5 are basod on hisloncal experience and other l*clors that are considered lo be felevanl Actual results may differ Irom Ihese eslimales. The eslimales and underlying assumptions afe reviewed on an ongoing basis. Revisions lo accounting estimates are r8COgnised In the p8nod in which thè esi¢mate is revised where the rovision affects only that pefiod. or In the period ol the revision and fvlure penods ere the r6vi$ion affects both current and lulure pefiods, 14-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from donations and legacies Unrestrlcted Unrestricted Re5tri¢ted lunds fund5 nds general deslgnat•d 2024 2024 Totsl Unrestricted Unrestrlcttd Restrlcted funds funds lunds general deslgnatgd 2023 2023 Total 2024 2024 2023 2023 Donatjons and gifts 93,913 12.058 76.3n 182.348 95,807 2,349 IC6,484 204,640 Donatlons and glfts Gift Aid donations Tax recovered Non GIftAid donations From Congregation Gift day Gift Aid donations- envelopes Grants Gifts and donations lo loan payment 50.956 15.561 19.S82 4,108 1,296 2.410 262 55 971 270 6.186 3.958 9.332 57.404 19.574 29.885 4,378 1.298 2,410 S6.200 11,201 53.592 16.867 17.933 3.891 21,370 8,761 12.493 74,962 25,638 31,719 3,937 1,626 2,030 50,419 14,309 10 1,293 46 62 70 49.419 14.309 1,960 10,500 45.700 11,201 1.000 93,913 12.058 76,377 182,348 95.807 2,349 106.484 204,640 15-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from other trading activities Unrestrkt8d Unr•strkted Restrlcted funds funds funds general dtslgnated 2024 2024 Totsl unrtrIcted Unrestricted Restricted fund$ funds funds general doslgnated 2023 2023 Total 2024 2024 2023 2023 Hall income Fundraising Cafe sales Fees 7.477 1.265 7.477 4.435 71.037 3,725 10.150 10,150 6,503 58.919 713 168 71,037 3,725 3.002 5,902 58,919 713 Charitable activitie5 8,742 74.930 3.002 86.674 10.751 59,632 5.902 76.285 16-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from Investments Unrestricted Rostrlct•d funds funds 2024 2024 Totsl Unrestrlcted Rastrlctèd funds funds 2023 2023 Total 2024 2023 CBF Deposit Interest Bank interest 2.934 716 2,934 716 1.238 1,238 839 839 3.650 3,650 839 1,238 2.077 Ralslng lunds Unre$trlcled Unro8trlcted Restrlcted funds funds lunds general deslgnated 2024 2024 Total Total 2024 2024 2023 Ex ndilure on r8isin nd Charitable Giving - hhission Giving Ministry- Salisbury Diocese Ministry- Church ol England fee8 Ministry- Others Grants payable Discipleship Children and Youth Evangelism and Outreach Fellowship 50 47.182 5.476 5,526 47,162 1,215 1,034 728 1,781 24,735 74,158 1,083 4,536 43.324 550 1,096 823 2,954 24,683 71,203 1,154 1.215 23 514 97 1,011 214 898 637 131 786 24.098 2.860 177 71.167 51.009 78,492 27.921 157,422 150,323 For thé year ttndèd 31 December 2023 49,038 71,062 30,203 150,323 17-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 7 Charltsble actJ¥ltl8S Unrestricted Unrestricted lunds funds Restricted general dIgnated funds 2024 2024 2024 Total 2024 Totsl 2023 Fabric Repairs & renewals Heal, Light and se*vices Insurance General Pai and renewals Worship Admin Salaries Office and computer Loan interest payable 5.437 12.619 1.771 5.060 2.356 11,019 6.003 782 6.319 12.619 1.771 5,06Q 2,356 37,783 6,012 13,420 11,305 24,391 2,055 3,404 1,757 35,871 10,055 11,563 20.744 13.420 44.265 782 40.273 85,320 100,401 For the year ended 31 December 2023 Unreslricled funds- general Unrestricted funds- designaied Restricted funds 43, 1.875 43,566 1,875 $4,960 100,401 100,401 18-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Trustees Five of the trustees were paid salaries lolaling £83.33412023'. £72.3951 during the year. The MUneration was not In connection wlh their role as a trustee. The employers social 5Uty costs In respect ol Salaries paid lo Iruslees lolaled £5,54812023". £4.9691. The charity made £1.33312023'. £1.1541 of conlribub'ons lo the pension plan on behalf of the Iru61ee8. Expenses paid lo Trustees In the year lolaled £1.046 These expenses were In respect of 7 Trustees and con51Sted of travel expenses (£1121, phone expenses (£4431. conference expenses 1£2861. hospilalily (£921 and $upervi$ion1£113). Employee• The avfyrage monthly numbgr of employees during Ihe year was.. Chri¥l Chur¢h- 812023 8) Employm•nt costs Waggs and salaries Other pension cosls 2024 110,704 1,814 2022 105.348 1.404 112.318 106.753 19-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 10 Other expendlture Unrgstricted Unrestricted Restricted lunds funds fund5 general deslgnatsd 2024 2024 Total Unrestricted Unre$trictsd R¢$tricted funds funds fund$ general designated 2023 2023 Total 2024 2024 2023 2023 Independent Examinatson Professional and other 1,800 628 1.800 2.011 1,746 551 1,748 567 1,383 14 2.428 1,383 3.811 2.297 14 2,313
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 11 Net 9aSnslllossesl on Investments Totsl Restricted funds 2024 2023 Gainlllossl on sale of invo$lmenls 26 12 Taxatlon The charity 15 exgmpl Irom laxalion on ils activities tecause all ils income is applied lor charitable purpos•s. 13 Debtors 2024 2023 Amounts lalllng du• wlthln one yoar: Other debtors 3,001 3,002 14 Loan8 and ov•rdrafts 2024 2023 Bank loans 213,000 232,000 Payable wlhin one year P8yable after one year 15,000 198,000 15.000 217,000 Amounts included above which lall due after five years.. Payable by inslalments 1157,0001 1176,0001 The bank loan is paYable over 8 20-ye8r lem by 6-monthly inslalmenls The interest rate on the loan as a131 December 2024 is 5.65%. 16 Credltors.. amounts falllng due within one yèar 2024 2023 Not•s Bank loans Other taxation and social 5e¢urity Accruals and deferred income 14 15,000 1,218 1,818 15,000 1,180 1,746 18,03e 17,926 21
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 16 Credltors.. amounts falllng due after more than one y&af 2024 2023 Notes Bank loans 14 198.000 217.000 17 Retlrement b•neflt schemès The charity operates a defined contribution pension scheme for all gualifying employees. The assets of the 8cheme are held separately from those of the charity in an independently adminislefed fund. 22-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 18 Restrlcted funds The reslricled funds of the charity compfise the unexpended balances of donations and grants held on trust subject lo specific conditions by donors as lo h¢)w ihey may be used. At 1 January 2024 Incomlng resources Resources èxpended Transfers Galns and losses At31 December 2024 ADMIN- Worship Idmin CHIWRK- Communi¢alion salary CHYTHPA- Childrensifoulh pastoral assist. ois- Discretionary LORES - Litt18 Oaks reserves OVERSEAS- Over5ea$ missions ows- Outreach worker salanes RESERVES- Onginal building lundlcc rese SPECIAL- Fund lor special purposes Unrealised gains I Ilo¥$esl movement OPSMGR- Operations Manager BUILDING . Building loan repayment 536 11.899) 1.500 137 2.308 3,000 14,653) 1.188 1,843 13,389 30.700 124.480) 180) 19,529 1.062 1739) 323 4,792 14,792 2,799 1.662 1.890) 2,571 119 70 189 1232,236} 19.000 236 1213,0001 23,712 8.139 (2,7781 16.5001 20,573 305 305 8,910 13.250 120.3421 5.082 6,900 2.389 24.558 {12.7961 112,9381 12381 977 1171,915 79.379 {69.5771 2.460 1159.8531 -23-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 18 Rostrlctsd funds Icontlnugdl Previous year.. At 1 January 2023 Incoming resources Resources expended Transfers Galns and losses At31 Dgcember 2023 ADMIN- Min15tèr A551. Salary & Expenses CHIWRK- Childrens workgr salary CHYTHPA- ChildrensOulh pastoral assist. DIS- Discr8lionary LORES - Little Oaks reseNes OVERSEAS- Overseas mission8 1,347 11.7111 536 1,069 2,000 14.6611 3,900 2,308 6,180 33.200 {25.9911 13,389 208 775 1841 163 1,062 4,792 4,792 2,270 2.850 12.121} 2,799 ows. Outreach worker salaries 49 70 119 RESERVES- Original building fundlcc rese SPECIAL. Fund for special purposes Unrealised gains I Ilossesl movement OPSMGR- Operaliong Manager 8UILDING- Building loan repayment 1245.669} 13.433 1232,2381 20.325 44.607 118.916) {22.302} 23,712 279 26 305 6.996 120.186) 17,100 8,910 1,348 25.322 111.505) 112.776) 2.389 1200.8061 113.624 {85,1771 418 26 1171,9151 -24-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 19 Unrestrlcted funds - dgsignatgd These afe Unstne1ed funds which are fflaterial to the charity's acb'vilies. At 1 January 2024 Incomlng rnsoUo8 R¢$our¢es expended Transfers At31 December 2024 CC- Hub Cofe DCIPLE - Dciple Men's Group FEES - Occasional lees FLOURISH- Womens ministry LPA- Deanery LPA OPENDOOR- Open do group PARGIV- Mission giving CCC conl. PZ . Play zone REGEN - General re8er¥e8 10.529 83.606 (72,5831 21.552 119 2,124 11.2151 19091 128 475 128 475 5,173 5,173 370 888 15,4761 5.610 {1,0001 1.000 504 922 15.300 1,034 14,JOO 31,758 86,988 179.2741 4.701 44,173 Prèvlou¥ y•ar: Al 1 January 2023 Incomlng R•sourc•8 resourc èxp•nd•d Translor• At31 Dgcembgr 2023 ALPHA. Alpha courses CC - Cale connect DCIPLE - Dciple Men's Group FEES - Occasional fees FLOURISH- Womens ministry LPA- Deanery LPA OPENOOOR- Open door group PARGIV- Mission giving CCC conl. PZ - Play zon9 RESGEN - General reserves 162 17.874 92 128 11621 167,9251 Ig41 15501 1221 1591 60.C68 121 713 142 155 512 10,S2g 119 12911 128 475 439 1601 3.480 85 14,1001 5.708 5,173 383 14.300 697 {461 1,034 14,300 36.887 61.981 172.9591 5.869 31,758 -25-
CHRIST CHURCH, CREEKMOOR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 20 Analy¥ls of net a$sots between funds Unrestrict•d Unro$trl¢ted funds funds general d8slgnat•O 2024 2024 Restricted funds Total 2024 2024 Fund balan¢e$ at 31 0•cembeT 2024 ar• represented by: Curr¢nt a$sel$llliabilities 14,972 Long term liabilities 44,173 38,347 1198,0001 97,492 1198,0001 14.972 44,173 1159,6531 1100.5081 Unrestrlcted Unrg$trlcted funds funds gengral deslgnat•d 2023 2023 Restrlctèd funds Total 2023 2023 Fund balanceg at 31 D•c•mber 2023 are reprgnId by.. Current asselsllliabililie81 13.530 Long term liabilities 31.758 45,085 1217,0001 90,373 1217.0001 13.530 31.758 1171.915) 1126.6271 21 Related pjrty tr•n8actlons Transactlons wlth r•latgd partlvJ The delailg of related party ITansaction5 Ihal have taken place during the year aré gèt out in note 8 and note 9. .26-