EnlOPe ID.. 4449A77E-2A1247324491-A1681E6697FD Register number: 08288370 Charlty number: 1149991 The Congregation at German Christ Church London (A company Ilmlted by guarantee) Unauditèd Trustees, Report and Financial Statoments For the Year Ended 30 November 2023
Dopxgn Enveltyt10: 4449A77E_2A1247324491A1681E6897FD The Congregatlon at Gernian Christ Chur¢h London (A company lknlied by guaranto01 Contents Page ReferenGe and administrative details of the Charty, ils Trustee$ and advisers Twste8s' report Independent examinerfs report statement of financi81 actwities Balance sheet Notes to the finanaal st81emenls 9-20
Oo(xJ$b)n Envelope ID.. 4449A77E.2A1247324491-A1681E6897FD Th• Congrggatlon at German Christ Church London IA company limited by guarnnts•) Reference and Administrative Detsils of the Charity. Its Trustees and Advlsers For the Year End8d 30 November 2023 Trustees Tina Armbru$t Michael Grunert (resigned 29 November 20231 Arnold Holle Karin Purcell Ursula Vogt Lars Khn I51gned 29 November 2023) Udo Bauer Sybille de Vegvar Tania Wright Iris Goetz lappoinled 29 November 20231 Clemens Lansing lappoinled 29 November 20231 Company reglstergd numbor 08288370 Charty r•gist•rèd number 1149991 Ro91stored offlce 78 Ststion Road London SW13 Is Accountants UHY Hacker Young Chart8rad Accountants Thames House Roman Square Sittingboume Kent ME104BJ Bankors HSBC- Bank Pk 237 Brompton Road London SW3 2ER Page 1
DocU¥aTr En5tpe10.. 4449A77E.Z4124732-8491-A1681E6897FD Th• Congrffjatlon at G•rman Christ Church London IA company Ilmltod by guarant8e) Trustees, Report l¢ontlnuedl For th8 Yoar Endèd 30 November 2023 Th? Drl9rs, who are a150 the Trustees of The Congregation al Gemlan Christ Church London {'Ihe Charity'l, present Ihelr report and the unaudited financS8l slalements for th8 y8ar ended 30 November 2023. Rofvrenc• and administratlv• d•tall$ Reference and admSnlslrative information sel out on page 1 fomis part of this report. The Trustees eonfirm that Ihe financlal stslemenls comply with current stalLrtory requlrements, the memorandum and arb'cles of associaUon and the Statement of Recommended Pr8ctice- Accounting and R8porting by Charltie5 (Charities SORP IFRS 102} (second e(libonll. STRUCTURE. GOVERNANCE AND hlANAGEMENT The Congreg8Uon 8t Gem)an Chrlsl Church London is a charitable company Ilmlled by guarant88. It was SnmTporated on 9 November 2012 and registered as a charity on 30 November 2012. The Con9regation at German Christ Church London look over the main managing tasks of running the Gemi8n Christ Church In Knightsbridge. London. which was prevlously undertaken by the Inrporated Tnjslees of the German Chtlst Church London Charity Iregbstered tharity number 2511201. The actlvlues of the ¢haritable comp8ny commenced on 1 Aprll 2013. The charitabl8 company's objeclfjves are clearfy sel out in the Memorandum and Articles of Assedation. Church bulldlngs The church building is owned by Ihe Incorporated TnJslee$ of the Gem)8n Christ Church London Charity and ased to the Congregation at German Christ Church London on a peppercom renl. As agreed beeen the Iwo organisaMn5, the Congregation at Gèrman Christ Church London also holds a re$tTiCted fund of £50,000 whlch is held on trust forthe Incorporated Tru51ees of the German Christ Church London Charity within a 'Major Repair Fund,. The Malor Repalr Fund may be used for Items of slgnificanl expendlture in relallon to the malnt8nance of th thurth bullding. The eharilable company has agr88d as part of Sts lease provision to contribute a sum of 5% of its annu81 membership contributions. currently capped at £5,000 per year. l¢)wards the Major Repair Fund which it will also hold for futu use. The annual conlribukn'on will be reviewed every five years. Th8 charitable company will report annually to the Trustetss with regard lo ils contribution towards and use of Ihe Mai)r Repalr Fund in accordance with the temis of115 lease 8S tenant of th& church Ixjildlng. The Parsonage building is also owned by the Incorporated Tnjslees of the German Christ Church London Charty and provided to The Congrègation al German Christ Church London charity on a peppercorn rent for serving Pastors of the German Christ Church lo re51de at this address during Ihelr pertod of employment. The CongregalDn at Gernian Christ Church Charty makes an annual contribution of É4.000 lo the Incorporated Trustees of the Gemian Chrf$t Church London Charity Ilo be adjusted for InflalSon every S years) towards deaning, mainlonancg and decorating at the end of each pastor'$ lenancy upon vacation of the propety as requlred. By separate arrangement, a proportion of thbs servlce charge Is paid for by two other churches for who the pastor also serves. The CongregalKJn at German Christ Church's share ol the service charge was 45¥0. M•thod of appointment or •l•ctlon of Twst88* The management of the charflable company is lh8 respDnslbillty of the Trustees. who are also Directors under company law. Trustees are elected under the teTm$ of the Company's Memoiandums and Articles of Association. Page 2
DO¢1gn E10[¢ ID.. 4449A77E-2A124732-8491-A1081E6B97FD The Congregatk>n at GOTman Christ Church London {A company Ilmftgd by guar•nt••l Tru$lees' Report Itontinuedl For th• Year Ended 30 November 2023 The Trustees. being members of the charitable company. who served during th8 year and up to the dale of this report are listed on page 1. According to the Articles of Association. from November 2012, commillee members are el&ted by the members and become Dlreclors arKI Truslees for the 1Sme of their involvement in the committee. Rlsk managwnent The Trustees have addressed the major risks lo which the charity is exposed and are saSed that systems and procedures are In place lo mlllgale tts exp05UTe to those rfsks. The rnain risk the Congregalion at German Christ Church London faces Is a decline in membeTShip rbumbers. There is a considerable turnover among the Germans living In London and thLJS In the membership of the congregation. The Tfustees have addressed the current situation and implemented procedures lo secure long lerm membership and have made an assessfftent that the charitable company rgmalns a going concem for the foreseeable future. OBJECTIVES AMD ACTIVITIES Alm8 and Obloctlves The Object of the Congregation is the athancement of the Chrfslan faith in accordan with the riles, servlces and doctrirwts of the German Protestant Church. through the provision of services and pastoral care in German for Gemian speaking Prolestanl Christians. and through preaching, administration of Sacraments and religious instruction based on the Gospel of Jesus Chrlsl as testlfied In the Holy Scripture of the Old and New Teslamenl. in the ecumenical creeds of the Ancient Church and in the confesslonal documents ol the Refomiation and the Theological Declaration of the Confessing Synod ofthe German Evangelical Church of Barmen. {19341- Publlc b•n•fli The Trustees conftmi that they have referred to the guidancè contained in the Charlty Commission's general guldance on public benefit when revlewlng the aims and objectTrves and in plannlng future activiues. ACHIEVEMENTS AND PERFORMANCE During the year from December 2022 to November 2023, 56 Servi were held at the German Christ Church and online. The attendance per service was beeen 8 and 80 people. SeTvlces are held in German. Occasionally ecurllenical servlces as well as special celebrations are conducted bSllngually IG¢Than and English). for example the Advent carol service which is organtsed Jointly wilh tho Britisherrnan Association IBGAI. After every seThio the congregation offers a well-attended social event wllh coffee, tea and German cake. A team of volunteers Provides a regular 'Sun(lay S¢hool' held monlhty in parallel to the nomial serVe in the Church. The Sunday School attendance varias greatly. beeen O and 5 chbldren. Duilng the year Ihere have been- 8 children bapthzed- 3 young people confirmed.. 3 couples wedded and.. 1 memorial servlce look place. Page 3
Dowsan En¥dope ID.. 4449A77E.2A124732.8491d1681E6897FD Th• Congregation at German Chri$t Church London (A company limiled by guarantee) Trust5, Report l¢ontinu•d) For th• Yaar Ended 30 November 2023 The congregatlon offers the followlng groups which meet regulady thus ¢Iributing lo th8 lif8 of the congregation.. Tacheles- for age group 20~ 50. Kaffeeklatsch- for elderfy congregath'on members- Ge$pra¢h$kreis- theological dlscusslon group Gem8lnde unterwegs- bi-monthly guided tours to churches and other plaS of interests (in cooperation with the German churehes In London Easll A major fundraising ovenl for the congregation life is the St Martin's Walk and Feast, held in November. In the past Ihls brought together almost 1.DOO partoclpants. congregation members, parents wilh their chSldren. members of the German communlty and neighbours of the church. The evenl in 2023 was h8ld inside thé church bulldlng and was much sma118r Ihan pre-pandemlc. Th& plan Is lo Increase attendan for Ihis event again In future yeaTS. A newsletter is sent on a quarterly basis lo members and friends of the congregatwjn. The websito Is now the main Sour for information for members. There is an addllional short weekly newsletter sent out by emall ¢alled °Mutmacheff. whlch Is very We received. Th8 pastor had lo return to Gem8ny al short notice in October leaving the congregation earl1 than expected. The Pastoral assistant as well as other volunteer are supporling the congregatlon In the irblerim. The Trustees have been In close cor)lacl with the Synod as well as the Church In Germany lo find an interim solulion until the post can be filled with a perTnanent pastor in Ihe summer of 2025. An interim part lime pastor has teen suppOng Ihe con9regalion since JLbly 2024. STATEMENT OF TRUSTEES, RESPOMS181LITIES Th8 Trusle8s (who are also the direcltsts of the Comp8ny for thè purposes of company lawl are responslbla for preparing the Trustèès. report and the financial statements in accordance wlth applicable law and United Kkngdom Accounfjng Standards (United Kingdom Generally Accepted Accountlng Pracllcel. Company law requires the Trustees to prepare financial ststemen15 for each financial year. Under company law. the Trustees musl not approv8 the finanal statements unless they are sallsfied that they glye a true and fair vlew of the stste of affair5 of the Company and of its incomlng resources and appllcallon of resources. including Its Income an(J expendlture, for that perlod. In preparlng tres¢ finanaal statements, the Trustees are required to.. select suitable accounting policies and then apply Ihem consislenty. obs8rv8 th8 m8thods and principle5 of the Charltles SORP IFRS 102); make lutlgments and accounting 8slimates that are reasonable and prudent: stale whether applicabl& UK Accountin9 Standards IFRS 1021 have been followed, subject to arv material departures disclosed and explained in the financlal stalemenls.. prepare the financl81 stslemenls on Ihe going concern basis unless itls Inapproprlale to presume that the Company will continue In buslness. The Trustees are responsible for keeping adequate accounting records that are sufflclent to show and 8XPtain the Company's transactions and dlsdose with 3$onable accuracy al any lime the financlal position of the Company and enable them to ensurè that the financlal statements comply with the Companles Act 2006. They are also r8sponsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevenlion and detection of fraud and other irregularlues. Page 4
Do¢[9 En¥elw ID,. 4449A77E-2A1247324491-A1681E6897FD The Congregation at German Chrlst Chur¢h London IA c¢Trwny IlmSt•d by guarantee) Trustees, Report Ic¢ntlnuedl For tho Year End•d 30 Novembor 2023 Small cowyany provlslons This report has been pr8pared in accordance th the sla1 provisions for small companles under Part 15 of the Ccrtnpanles Act 2006. Approval Approved by order of Ihe members of the board of Trustees and Signed on their behalf by-. F4CFI4WE3974FE... Clemens Lansing Dale= 27 Septernber 2024 Page 5
Oocuslgn En%bFe ID.. 4449A77E-2A12473&8491-A1681E6897FD Tho Congregatlon at Gernian Christ Church London IA ¢omp•ny Ilmlted by guarante•l Independent Examlnevs Report For th• Year Endèd 30 November 2023 Independent Examlnorfs RgPQrt to tho T$t of The Congr¢gatlon at G•rnian Christ Church Londonllhe Charlty'l I rep)rt lo the charity Trustees on my exwnination of the accounts of the Charity for the year ended 30 November 2023. Rg$pon$lbilitI and Basls of Report As the Trusteès of the Chanly land its directors for the purposes of ciJmpany18w} you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 Ilhe 2006 ACY). Having satisfied myselflhat the accounts of the Charity are Th)t requir8d to be audtted under Part 16 of the 2006 Act and are @ligibl8 for independent examination, I report in respect of my examination of the Chantys accounts carried out under section 145 of the Charities Act 20111.lhe 2011 Acf). In carrwng out my examination I have followed the Directions given by the Charity Commission undei section 14515)Ibl of the 2011 Art. Ind•p•ndent Examlnètrs Statsm•nt I have completsd my examination. I Co1M7 that no mallers have Come to my attention in connectKJn wth the examination giving me cause to believe.. antIng records were not kept in respoct ofthe Charity as r¢quired by section 386 of the 2006 Act" or thg aOnts do not accord with those records,. or the accounts do rt Cornp wlh the accounting requirements of section 396 of the 2006 Act oth&r than any requirement that the accounts give a Irue and fail view which is not a matter considered as part of an independent examination.. or the accounts hava not beèn prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting reporting by charilies18pplicable to charities preparing their acwunts in 8ceordance with the Financial Reporting Standard typlicab in the UK and Republic c Ireland IFRS 10211. I have no con¢ems and have come across no other matteTS in connedion with the examination to which attention Should bg drawn in this report in order to enable a proper understanding of the accounts lo be reached. This report is made solety lo the Charws Twstees, as a body, in acwrdance with Part 4 of the Charities (Accounts arKI Reports) Regulations 2008. My worf( has been undertakon so that I mtghl state to the Charty's Truslee$ those matters l am required lo state lo them in an Independent examiner'$ report and for no other purpose. To the fullest extent p8nnrtt8d by law, I do not aceepl or assume responsibilty to anyone 011 than the Chanty and the Charit$ Trustees as a body, for my work or for this report. Signèd". Tracey Moore 8FP ACA UHY Hacker Young Chartered Accountants Thames House Roman Square Sittingboume Kent ME104BJ Dated.. 27 ZJ24 Page 6
[k)Cu9n En¥ekp8 ID.. 4I477E-2Al247J24481l8a1E68g7FD The Congrogatlon at Gfrmian Christ Church London IA company Ilmlted by guarantoel stat8m•nt of finan¢lal activities (incorporating income and expendllure account) Forthe Year Ended 30 November 2023 Restrlctsd Unrostrlctod funds funds 2023 2023 Total fund 2023 Total funds 2022 Not• Income from: Donations and16gacies Other trading activities Investments 3.801 91,T72 17,514 6,261 95,573 17.514 7,187 98,318 7.967 402 926 Total Incomo 4.727 115,547 120,274 106,687 ExndIture on: Raising funds Charitable actW((S 422 422 117.165 762 3.801 113,364 101,863 Total expenditu 3,801 113,786 117,587 102,625 N•t income Transfers betrn lunds 926 1,160 1,761 (1,1601 2,687 4,062 14 Not movement In funds 2,086 601 2.687 4,062 R•con¢lllatlon ot funds: Total furKls brought fotward Net movement In funds 70,461 2,088 742.822 601 813,283 2,687 809,221 4,062 Totsl funds carrlod foThArd 72.547 743,423 815.970 813,283 The Statement of Financial Actt$ indudes all gains and losses recognised in the year. The notes on payes 9 to 20 form part ofthese financial slatements. Page 7
DOTr Ek1p& ID.. 4449A77E.2A1247324491A1661Efj897FD Tho Congregation at German Christ Church London IA company15mi¢ed by guarnTrteg} Reglstered nUmr. 08288370 Balance Sheel As at 30 November 2023 2023 2022 Note Fix•d assets Tangibl8 assets Current assets 10 164,267 176, 788 Debtors Cash at bank and in hand 18,212 642,571 25,350 622,094 658,783 647.444 Creditors= amounts falling due within one year 12 {7,080} (10,949) Net ¢urTent ass•ts 651.703 636,495 Total net assets 815.970 813.283 Charity funds Reslrict8d fund5 Unr8strided fiJnds 14 72,547 743.423 70,461 T42.822 14 Totsl funds 815,970 813.283 The Charity was entrtled to exemption from audit under section 477 of the Companies Act 2008. The merrb8rs have not required the company lo obtain an audit for the year In question in accordance wrth section 476 of Comparsies Ad 2006. Thè Trustees acknowledge their responslbil((ies foi complying with the requirements of the Act wilh resp1 to a¢nting records and preparation of financial stslemenls. The financial statements have been prepared in accordance wth the proM8ion8 applicab to entities subj'ecl to the small companies regime. The financial statements were approved and authorised for issue by Ihg Trustees on 27 september 2024 and sign8d on their behalf by. F4Q¥I8OLE39T4FE.. Clemens Lanslng The ntstes on pages 9 to 20 fom part ofthese financial Ststements. P8g8 8
DOJ EMly10.. 4449A77E-2A124732-8491A1681E6897FD The Congreg•tion at G•m)an Chrlst Church London IA Gornpany jwn1t by guarants•l Nol•$ to th• Flnanclal Ststementy For the Year Endgd 30 November 2023 Genoral Infomiatlon The Congregation at Gemian Christ Church London is a charitable company registered in England and Wales, company registration number 08288370 and charity registration number 1149991. 11 was incorporated on 9 November 2012 and registered as a charty on 30 November 2012 and is govemed by its memorandum and articles of assttiation. The registered office is 78 Station Road. London. SW13 OLS. These financial stslement are for the year ended 30 November 2023. Ac¢ounting policies 2.1 Basls of preparation of flnanclal statements The financial statements have been prepared in accordance with the Chariti&s SORP IFRS 1021- Accounting and Reporting by Charities.. Stslement of Reeommended Practice applicabla to ¢haritK?5 preparing their accounts in accordance with the Financial Reporting Standard applicab in the UK and Republic of Ireland (FRS 102} leffeclive l January 20191, the Finanelal Reporting Standard plICab in the UK and Republlc of Ireland {FRS 1021 and the Companies Act 20(6. The Congregal¢on al German Christ Church London meets the definition of a public benefit entty undèr FRS 102. Assets and 5iabilities are initially IognIsd •1 historical cost or transaction value unless olherwiso 518led in the relevant accounting potiw. The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exi51. The Trustees have considered the level of funds held and thè expected level of income and expenditure for 12 months from authoTising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to b& ablg to conlirTrue as a going concem. The company has tsken advantage of the following (liscktrsure exemptions in pr8paring thesè fiftancial stslemenls. as pemiitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. an¢J the Charitw SORP IFRS 1021.. The requirements of Se¢'0n 6. Statement of Changes in Equity: and Th8 r8quiremenls of Section 7. Statement of Cash Flow. The Pfeparalion of the finBnci81 statements requires the tnjstees to make eslimateB and assumption$ that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of conlingenl liabilities at the dale of the financial statements. If in the future such e$timal&s and assurrtIonS, which are based on the trustee$ best judgement at the dale of the financial statement, deviate from the actual circumstances, the original estimate and assumptions will be modth'ed as appropriate in the year in which the circumstances change. The managing Iruslees consider that there are no key sources of estimates uncertainty. 2.2 Income All inccthe is included in the Statement of Finan¢i$l Acllvities {SOFAI when the charitable company is legalty enlilled to the inco and the amount can be quantified with reasonable certainty. Pagg 9
DorJJ51gn En¥ebJpe ID'.4449A77&ts124n24491-A1881E8897FO The Congrogatlon * Gernian Christ Church London (A company Ilmltsd by guaranlo01 Notes to the Flnanclal Statements For th8 Yèar Ended 30 November 2023 Accountlng pollclos IGon¢lnued) 2.3 Exyrbditur• Expenditure is recognised on an accruals ba81s. Induslve of Value A(ided Tax. Cost of raising funds comprise the costs incurred in connection wrth fund-raising activities and th• PreparatnS thereof. Charitabk adivities expenditure comprise costs Identifi18 as wholty or mointy in support of the charitable companls obj&tive$. Govemance costs comprise the co$ls of m8eting statutory requirements, including antancY fees. The cost of donated Serwices 18 only recognised in the Slalement of Financial ActNities where an estimate of the cost to the charitable company can be reliabty made. that being the prlce that would be paKI in an open market for the Servi or facilty. 2A Taxatlon The Charity is considered lo pass the tests Set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore il meets the definition of a charitable company for UK corporation tsx puwposes. Ardingty, the Charity Y6 Potentially exempl from taxation in respect of income or capital gains received within ¢ategorie$ covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargéable Gains Act 1992, to the extent Ihal such income or gains are applied exclusively to ¢haritable purpo¥es. 2.$ Tangiblfr fixed as$8ts and deprfjclatlon Tangible fixed assets costing £1,000 or more are capilalisad and recognised when future econ¢)mic b8neffts are probable and the cost or value of the asset can be mea$uTed reliably. TaNJible fixed assets are inilialty recognised al cost. After recognition. under the cost model. tangiblg xed assets are measured 01 cost less auMulated depreckgtiDn and any accumulated impairynent b5se5. All costs incurred to bring a tangible fixod assgt into its llitended working condition should b8 ineluded in the measurement of cost. Depreaalion is charged 50 as to alloc818 the cost of tangibk fixed assets less thelr resldual value over their estimated useful lives, using the straighl-line method. DepreaalK)n is provided on th8 following basis.. Fixtures and fittings - Betsveen 5 and 50 year8 18 Financial instrum•nts Tho Charty onty enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and toan balances. All financial assets and liabilitie5 are payable within 12 months and are measured at the transoction price lèss provisions for impaim)gnt. P8ge 10
ErwelDP810.. 4449A77E-2A124732-8401AI6B1E6897FD The Congrogation al G•rnian Chrl$t Church London IA ¢omp•ny limitgd by guarantee) NotBs to thè Finanelal Statements Forthe Year Ended 30 November 2023 Accountlng poll¢l•s Icontinu•dl 2.7 Fund accounting General funds are unrestricted funds which we available for use al the discr&lion of the Trustees in furtheran of the general obj'ectives of the Charity and which have not b*n designated for other purposes. Designated fttnds comprise unreslricled funds that have been set aside by the Trustees for particular purposes. The aim and use of each dèsignated lund is sél out In the notes lo the financial slalements. Reslricled funds are funds which are lo be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for partKular purposes. Thg costs of raising and administering such funds are charged against the specific fund. The aim and use of each reslricled fund is set out in the notfjs to the financial $18temenls. Investment income, gains and losses are allated to the appropriate fund. Income from donallonB and logaclos Restrlcted Unrostrlctod funds funds 2023 2023 Total fund5 2023 Tot81 lunds 2022 Donations Donations, 18gacies and collections Grft aid Grants received 3.801 70.PA7 11.a85 10,Q40 74,448 11,085 10.040 58,775 8,706 30,837 3,801 91,772 95.573 98.318 Total 2022 4,308 94,OfO 98,318 Page11
DOcLK5Tr Enbre ID.. 4449A77E-ZA1247324491A1081E6897FD The Congrngation at German Chrlsl Church London {A company limit•d by guarantèo} Notos to Ihe Flnanclal Statemgnts For the Year Ended 30 November 2023 Incomè from other tradlng actlvltlos Incom• ffom fundraising events Unro8trict•d funds 2023 Total funds 2023 Total funds 2022 Other fijndraising events Weddings. funerals and ehri8t¢nings Grants received Rents received 2,679 730 633 3.925 2,228 7,476 7,810 2.228 7,476 7,810 Total 2023 17,514 17.514 7,967 Total 2022 7,96T 7.967 Investment in¢ome Restricted Unrestrl¢tgd funds funds 2023 2023 Total funds 2023 Total fvnds 2022 Investment IOM- other foreign investrngnt5 926 6,261 7,187 402 Total 2022 65 337 402 Page 12
Dog Emkjpe ID.. 4449A77E.l24n2449l-AlS8IE6897FO Thg Congregation ai Ggmian Christ Church London IA company Ilmlted by guarant••} Notes to the Financial Statemfrnts For the Year Ended 30 Nov?mbor 2023 Expendlture on ralslng fundg Costs of raising voluntary incomo Unrnstricted funds 2023 Total lund$ 2023 funds 2022 Sundry costs 422 422 782 Total 2022 762 762 Anaty8is of oxpondlturo by actlvllles Acllvllles undertaken dlrKtty 2023 Total funds Total funds 2022 2023 Synod and pastoral Community work and donations SetVe & buikling maintenance Govemance 34,183 14,388 63.535 5,059 34.183 14,388 63.535 5.059 33, 188 14.503 48.469 5,703 Totsl 2023 117,165 117,165 101,863 Tolal 2022 101,863 101,863 Page 13
DouJs*Th Er• ID.. 4449A77E.2A124732-8491-A1681E6697FD Th? Congregation al Gornian Chrlst Church London A company Ivnit•d by guarantwl Notes to the Flnanelal Statements For the Year Endod 30 NovombftT 2023 Anafysls of gxpenditure by adivities Icontlnued) An•ty$ls of dir•ct costs Communlty 8gr4ice & Synod and work and building pastor•l donatl¥XS m•Intonae Governance 2023 2023 2023 2023 Total funds 2023 Tol fun(ts 2022 Depreciation Synod fees Pastoral a55i5tant Parish Work Donations to charities CnIng Organist Insurance Building costs Repairs and maintenance Ulilities Travel costs Office supplies Sur)dry Independent examinerfs fee srerIal Bank tharges 12.521 12.521 24,131 10,052 10,587 12,521 24,389 8,799 10, 195 24,131 10,052 10,587 3,801 3,801 4,130 6,662 9,105 11,081 4,308 4,150 6,640 5,646 6.950 4,130 6.662 9.105 11.081 5,819 11,314 1,797 359 747 5,819 11,314 1,797 359 4,091 6, 136 1.281 747 205 3.480 1.324 255 3,480 1,324 255 1,876 227 34.183 14.388 63.535 5,059 117.165 101,863 Total 2022 33,188 14,503 48,469 5, 703 101, 863 Page 14
D19 ENeh)Fé ID.. 4449A77E-2A124n2-8491-A1881E6897FD The Congrogation al Ggrnian Christ Church London IA company limlted by guarnnt••) Not•s to the Financial Statèmettts For the Year Ended 30 Novomber 2023 Indfjpondgnt gxamin•rfB remuneratlon 2023 2022 Fees payable lo the Chartys independent examiner for the independent examination of the Charity$ annual accounts 3,400 Trust8os' remuneration •nd expenses During the r, no Trustees received any remuneration OT other berIt$ (2022- £NIL). The Twstees consider themselves the key management personnel of the Charty in charge of directing and controlling the Charty. During the year ended 30 November 2023, no Trustee expense$ have been ineurred (2022- £NIL). 10. Tanglble Ilxed assets Fumiture and •qulpment Cost At 1 December 2022 537,180 At 30 November 2023 537,180 Depreelatlon Al 1 December 2022 360.392 12.521 Charge for the year AI 30 November 2023 372,913 Net book value At 30 November 2023 184,267 AI 30 Alovember2022 176, 788 Page 15
D¢xuslgn En1*kJ ID.. 4449A77E-2A1247324491A1681E6897FD The Congregatlon al Gom)an Christ Church London (A company limitsd by guarant••) Notes to th• Financial Statements For the Year Ended 30 November 2023 11. Dobtor8 2023 2022 Du• wlthln one year Amounts owed by the PAB Other debtors Accrued inMme 4.193 934 11,085 14.527 2.117 8,706 16,212 25.350 12. Crgditors: Amounts falllng due w5thin one yth 2023 2022 Accruals 7,080 1Q,949 13. Flnanclal Instruments 2023 2022 Flnanclal assets Financial assets measured al fair value through income and expendrturo 642,571 622.094 Financial assets measured at fair value comprise cash al bank and in hand. Pag8 16
DocusvJn Envelope10.' 4449A77E-2A1247324491.A1881E6897FD The Congrggalion at Gamian Christ Church London IA company Ilmlted by guarant••l Notes to th8 Financial SLitem8nts Forlhg Year Ended 30 Novemb•r 2023 14. Ststement of funds Statement of fund8 - current year Balanc• at 30 November 2023 Baknee at 1 Dec8mbgr 2022 Transfèrs Inlo Income Expondlturo Unr•slrfGted lunds D•sIgn•t funds Fixed Assets As¥¢t Replaeemenl Church Accessibility Pastoral Service 176,788 96,901 50,000 21,420 {12.521> 164,267 109.422 50.000 21.420 12,521 {24,131> 24,131 345,109 136,652> 36.652 345,109 General funds General Fund$ 397,713 115,547 (77,1341 {37,8121 398,314 Totsl Unrègtricted funds 742.822 115,547 113,7861 11,1601 743,423 Restricted funds DonatKJn¥ to charities Carols and readings Major repairfund 3,801 13.8011 1.691 68.770 11,6911 2,851 926 72.547 70.481 4,727 13.8011 1.160 72.547 Tolal of funds 813,283 120,274 {117,5871 815.970 Pw17
Eknlgn En¥elope ID.. 4449A77E-2A124732449141681E6897FD The Congregatlon at German Christ Church London {A Gompany limitsd by guaranloe Notes to the Financial Ststements For th• Y•ar Endèd 30 November 2023 1& Statsment ol funds {contlnugdl Fixed Assets This represents the net book value of the fLxed assets hebj. This will be spent overthe useful lrfe of fixed assets as described in the accounting polici88, in note 2.5. Asset Re lacemenl This fund wll be used for Teplacernent of the rtxed assets of the church as and required. The value of the fixed asset depreciation will b& transferred from general unrestricted lund$ to the Asset Replament lund e8¢h year. The current year Iran¥fer represents the 2023 depreciation changes. Church Accessibilit These funds have been designated for building improveffnts, in particular lo ensure there is adequate access and facililies for ev8ryon8. Planning has already begun on this work and it is anticipated that this fund will be fulty spent by 2024. Pastoral Service This represents the annual commitment to the pastoral service for the upcomhig financial year which is paid lo the Synod. Al th? 2022 AGM the synod decided that lo cancel the annual commitmenl until 2027 and instead revis8 th8 amount due each year according lo the cost The amount for 2023 is the same as the previous year, valued at £21,420. Donations to charities Income collected from the congregation for a specffic ¢hanty 1$ plAd in a restricted fund and paid lo the relevant charty following this eollection. Carols 8nd readin This represents incorn recgived for the charity lo host a carols and readings SeN1 for the community in December 2023. The full amount of this fund has been spent in the year ending 30 November 2023. Ma or Re air Fur As detailed more fully in the Trustees. Report, and in aCrdan wrth thè transfer agreement held with the Gemian Christ Church London Charity, £50,000 is held on trust by that charity for the use of maintenance and impTovemenl works on the church when required. Per the ¢hurch lease agreement, th& Congregation al Gemian Christ Chu 1$ required to tnake a repair contribution to this fund totalling 5% of membership income received in tho year, and a transfer of £2.851 has ther8for& been made. Page 18
Do¢us¥n ErNeW10: 444&A77E-2A124732-8491-A1681E6897FD Tho Congrfjgatlon at Gernian Chrisl Church London {A company 11m1t by guarantoe Not•s to the Flnan¢lal Statements For the Year Ended 30 November 2023 14. Statom•nt of funds1¢gntinu•d) ststemènt of funds- prior y•ar Balanc6 at 30 Novefflbe 2022 Balance al t Decembei 2021 Transf8 iout Incon Expenditure Unreslrfcted funds Dosignatod funds Fixed Assets Asset Replacement Church Accessibility Pastoral Se 189,309 84,380 50,000 21,420 (12,521) 176, 788 96.901 12,521 f21,420) 21,420 21,420 345, 109 f33,941J 33,941 345, 109 General funds General Funds 396, 171 101314 (64,376) f36,396) 397, 713 Total Unre8trlcted lund$ 741,280 101314 (98,317) (2,455) 742,822 Rostrictod funds Donations to chariligs Carols and readings Major repair fund 4,308 (4,308) 1,691 66,250 1.691 68,770 65 2,455 67,941 4,373 (4,308) 2,455 70,461 Tol•l of funds 809,221 106,687 (702, 625) 813.283 Page 19
Docu$n ETrvelo 10.. 4449ATIE-24124732-8491.A1661E6897FD Thg Congregation at German Christ Church London IA company limitsd by guarnntee) Notes to the Flnanclal Statgmgnls For the Year Ended 30 November 2023 1& Anatysis of net assets bètween funds Anatysls of ngt assets betw••n lund$ - current year Restricted Unrestrlct funds funds 2023 2023 Total funds 2023 Tangibta fixed assets CurTenl assets Credf(ors dug within one y8ar 164,267 586,236 17.0801 164.267 658.783 17,080) 72.547 Total 72.547 743.423 815,970 Analysis of nol assets b•tween lunds- prfor y•ar RestriGled Unreslricled funds funds 2022 2022 Total funds 2022 Tangible fixed assets Current assets Credbtors duo within on& year 1T6,788 5T6,982 (10,949) 176, 788 647,444 {10,949J 70,462 Total 70,462 742,821 8t3,283 16. Related party tran5a¢tions The Charity has not entered into any related party transaction during the year, r1 are there any outstanding balances owing btheen related parties and the Charty al 30 November 20231202." None). 17. Post balan¢• sh••t •v•nts Durin9 FebNary 2024, the Petershrn Ccfflgregation, who previousty shared facilities wlh CGCCL, ceased to exist as a chanty. The Petersham congregation has since merged into the German Christ Church London Congregation. All funds and assets w&re transferred over and now operate a5 one con9regation. The shargd facility w$1$ wll increase from Febraury 2024. Page 20