CHARITY REGISTRATION NUMBER: 1152457
Culcheth Community Church Unaudited Financial Statements
30 June 2025
MATTOCKS GRINDLEY
Chartered Accountants 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 0WN
Culcheth Community Church
Financial Statements
Year ended 30 June 2025
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 5 |
| Statement of financial activities | 6 |
| Statement of financial position | 7 |
| Notes to the financial statements | 8 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 144 |
| Notes to the detailed statement of financial activities | 155 |
Culcheth Community Church
Trustees' Annual Report
Year ended 30 June 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 30 June 2025.
Reference and administrative details
Registered charity name Culcheth Community Church Charity registration number 1152457 Principal office 50 Lodge Drive Culcheth Warrington Cheshire WA3 4ER England
The trustees
Mr B V Rigby Mr S Kavanagh Mr P Hart
Independent examiner
Mr Giles Mattocks FCA 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 0WN
Structure, governance and management
i. During this reporting period the Church remained constituted and registered as a Charitable Incorporated Organisation (CIO), with a foundation constitution.
ii. The trustees of the charity by its constitution are the elders of the charity for such time as they hold that office. Elders are appointed following a recommendation and supporting vote from the members of the church at a church meeting.
iii. Other trustees not holding the office of Elder are appointed to the board by the current trustees in order to assist the Elders with the management of the charity.
iv. During this reporting period the Church Elders continued the appointment of the additional trustees to assist them in the fulfilment of the aims and objectives of the Church.
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Culcheth Community Church
Trustees' Annual Report (continued)
Year ended 30 June 2025
Objectives and activities
The Objects of the Charity are:
i. to advance the Christian faith in accordance with the Articles of Faith (cf. Westminster Confession of Faith) for the benefit of the public in Warrington and in such other parts of the United Kingdom or the world as the Trustees may from time to time think fit;
ii. to advance the education of the public in the Christian faith in Warrington and in such other parts of the United Kingdom or the world as the Trustees may from time to time think fit;
iii. to relieve persons who are in conditions of need or financial hardship or who are sick or in need and to relieve the distress caused thereby in Warrington and in such other parts of the United Kingdom or the world as the Trustees may from time to time think fit;
iv. to promote and fulfil such other charitable purposes beneficial to the community in Warrington and in such other parts of the United Kingdom or the world as the Trustees may from time to time think fit.
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Culcheth Community Church
Trustees' Annual Report (continued)
Year ended 30 June 2025
Achievements and performance
Having had regard to the Charity Commissions guidance on Public Benefit, the trustees are pleased to report the following as activities of the Charity ('the Church') in the reporting period:
i. The Church completed its 12th financial year on 30 June 2025. It has suffered the loss of church members over the last few years due to bereavement, but we continue to have regular visitors to our services. Church financial income through giving and donations has been maintained, and its trading subsidiary, Quench Café, our primary outreach initiative, continues despite the challenges of high inflation and increased operating costs. Sufficient income through the church was received over the year to to cover the running and maintenance of the church premises, Quench Café and to meet its charitable Objectives.
ii. The Church maintained a regular congregation of between 10-12 individuals during the reporting period. It has also been able to maintain financial support to a variety of local, national and international charities in accordance with its Objectives and has continued to maintain positive relationships within the local community.
iii. The Church still maintains a Food Bank collection point (which is affiliated to the Warrington Trussell Trust) which is used by local families and also provide additional food resources back to the central Warrington Foodbank from its local collection network. The food bank is open to families to collect a three-day supply of emergency food if they are in crisis and have been issued with an e-voucher by a local partner (GP, Social Services, school Head Teachers etc.). This facility has been used by families in the reporting period and the church continues to use its discretion to gift additional resources in some needy cases.
iv. The Church has continued to offer and provide a wide range of ongoing support to a range of local charities, individuals and families in crisis need through appropriate individuals within the Church and volunteers in Quench Café. The Café remains instrumental in this process and retained its role as a key focal point of contact and friendship for those in the local community. Quench Café continues to be supported, not only by church members, but also by a range of local volunteers who hold the same values of serving their local community
v. The Church continues its successful policy of offering volunteering opportunities, both to older persons and also to younger community members, including Duke of Edinburgh Award participants, to gain work experience and training within the cafe and to understand the benefits of serving their local community.
vi. The Church was able to give a total of £12,170 to local, national and international charities, individuals and good causes over the course of this last year.
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Culcheth Community Church
Trustees' Annual Report (continued)
Year ended 30 June 2025
Financial review
i. Legal
a. Employment
The Church is careful to fulfil its employment obligations to its workers and volunteers, including paying the minimum wage and supportive pensions packages. Appropriate policies for their protection are in place and notified to them in advance. The cafe is operated by paid and voluntary staff which enables it to cover costs and ensure the facility remains open in the years ahead.
b. Data
The charity is careful to protect the data that it from time to time collects of users of its services in accordance with current legislation.
c. Safeguarding
The charity maintains and reviews its safeguarding policy to ensure that any regulated activities are properly supervised and appropriate systems are in place to protect vulnerable individuals. It is a member of the Thirtyone:eight safeguarding group.
ii. Financial
a. Advice
The charity is advised by the chartered accountants - Mattocks Grindley.
b. Reserves
The charity maintains its intention is to have sufficient reserves to be able to fund its activities for at least 6 months.
The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:
Mr B V Rigby Trustee
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Culcheth Community Church
Independent Examiner's Report to the Trustees of Culcheth Community Church
Year ended 30 June 2025
I report to the trustees on my examination of the financial statements of Culcheth Community Church ('the charity') for the year ended 30 June 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr Giles Mattocks FCA Independent Examiner
18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 0WN
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Culcheth Community Church
Statement of Financial Activities
Year ended 30 June 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 21,448 | 9,414 | 30,862 | 28,029 |
| Other trading activities | 5 | 26,000 | – | 26,000 | 31,500 |
| Investment income | 6 | 1,646 | – | 1,646 | 1,786 |
| --------------------------- | ----------------------- | --------------------------- | --------------------------- | ||
| Total income | 49,094 | 9,414 | 58,508 | 61,315 | |
| =========================== | ======================= | =========================== | =========================== | ||
| Expenditure | |||||
| Expenditure on charitable activities | 7,8 | 86,213 | 6,400 | 92,613 | 69,217 |
| --------------------------- | ----------------------- | --------------------------- | --------------------------- | ||
| Total expenditure | 86,213 | 6,400 | 92,613 | 69,217 | |
| =========================== | ======================= | =========================== | =========================== | ||
| --------------------------- | ----------------------- | --------------------------- | --------------------------- | ||
| Net expenditure and net movement | in | ||||
| funds | (37,119) | 3,014 | (34,105) | (7,902) | |
| =========================== | ======================= | =========================== | =========================== | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 89,766 | – | 89,766 | 97,668 | |
| --------------------------- | ----------------------- | --------------------------- | --------------------------- | ||
| Total funds carried forward | 52,647 =========================== |
3,014 ======================= |
55,661 =========================== |
89,766 =========================== |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 8 to 12 form part of these financial statements.
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Culcheth Community Church
Statement of Financial Position
30 June 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Current assets | ||||
| Debtors | 12 | – | 28,285 | |
| Cash at bank and in hand | 56,661 | 62,481 | ||
| --------------------------- | --------------------------- | |||
| 56,661 | 90,766 | |||
| Creditors: amounts falling due within one year | 13 | 1,000 | 1,000 | |
| --------------------------- | --------------------------- | |||
| Net current assets | 55,661 | 89,766 | ||
| --------------------------- | --------------------------- | |||
| Total assets less current liabilities | 55,661 | 89,766 | ||
| --------------------------- | --------------------------- | |||
| Net assets | 55,661 | 89,766 | ||
| =========================== | =========================== | |||
| Funds of the charity | ||||
| Restricted funds | 3,014 | – | ||
| Unrestricted funds | 52,647 | 89,766 | ||
| --------------------------- | --------------------------- | |||
| Total charity funds | 14 | 55,661 =========================== |
89,766 =========================== |
These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:
Mr B V Rigby Trustee
The notes on pages 8 to 12 form part of these financial statements.
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Culcheth Community Church
Notes to the Financial Statements
Year ended 30 June 2025
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 50 Lodge Drive, Culcheth, Warrington, Cheshire, WA3 4ER, England.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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Culcheth Community Church
Notes to the Financial Statements (continued)
Year ended 30 June 2025
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
The company currently holds no financial instruments.
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Culcheth Community Church
Notes to the Financial Statements (continued)
Year ended 30 June 2025
4. Donations and legacies
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2025 | |||
| £ | £ | £ | |||
| Donations | |||||
| CAF | 14,755 | 1,410 | 16,165 | ||
| Stewardship | – | 2,220 | 2,220 | ||
| Quench Donations | 3,943 | – | 3,943 | ||
| Gifts | |||||
| Gifts Misc | 2,750 | 5,784 | 8,534 | ||
| --------------------------- | ----------------------- | --------------------------- | |||
| 21,448 | 9,414 | 30,862 | |||
| =========================== | ======================= | =========================== | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Donations | |||||
| CAF | 14,310 | 750 | 15,060 | ||
| Stewardship | – | 1,880 | 1,880 | ||
| Quench Donations | 4,019 | – | 4,019 | ||
| Gifts | |||||
| Gifts Misc | 2,650 | 4,420 | 7,070 | ||
| --------------------------- | ----------------------- | --------------------------- | |||
| 20,979 | 7,050 | 28,029 | |||
| =========================== | ======================= | =========================== | |||
| 5. | Other trading activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Quench Cafe Income | 26,000 | 26,000 | 31,500 | 31,500 | |
| =========================== | =========================== | =========================== | =========================== | ||
| 6. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Bank interest receivable | 1,646 | 1,646 | 1,786 | 1,786 | |
| ======================= | ======================= | ======================= | ======================= |
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Culcheth Community Church
Notes to the Financial Statements (continued)
Year ended 30 June 2025
7. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2025 | |||
| £ | £ | £ | |||
| Culcheth Community Church | 85,282 | 6,400 | 91,682 | ||
| Support costs | 931 | – | 931 | ||
| --------------------------- | ----------------------- | --------------------------- | |||
| 86,213 | 6,400 | 92,613 | |||
| =========================== | ======================= | =========================== | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Culcheth Community Church | 61,208 | 7,050 | 68,258 | ||
| Support costs | 959 | – | 959 | ||
| --------------------------- | ----------------------- | --------------------------- | |||
| 62,167 | 7,050 | 69,217 | |||
| =========================== | ======================= | =========================== | |||
| 8. | |||||
| Activities | |||||
| undertaken | Support | Total funds | Total fund | ||
| directly | costs | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Culcheth Community Church | 91,682 | – | 91,682 | 68,258 | |
| Governance costs | – | 931 | 931 | 959 | |
| --------------------------- | -------------- | --------------------------- | --------------------------- | ||
| 91,682 | 931 | 92,613 | 69,217 | ||
| =========================== | ============== | =========================== | =========================== | ||
| 9. | Independent examination fees | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Fees payable to the independent examiner for: | |||||
| Independent examination of the financial statements | 500 ============== |
500 ============== |
10. Staff costs
The average head count of employees during the year was Nil (2024: Nil).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
11. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
12. Debtors
Other debtors
| 2025 | 2024 |
|---|---|
| £ | £ |
| – | 28,285 |
| ============== | =========================== |
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Culcheth Community Church
Notes to the Financial Statements (continued)
Year ended 30 June 2025
13. Creditors: amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 1,000 | 1,000 |
| ======================= | ======================= |
14. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At | 30 | June 202 | |||
| 1 July 2024 | Income | Expenditure | 5 | ||
| £ | £ | £ | £ | ||
| General funds | 89,766 | 49,094 | (86,213) | 52,647 | |
| =========================== | =========================== | =========================== | =========================== | ||
| At | At | ||||
| 1 July 2023 | Income | Expenditure | 30 June 2024 | ||
| £ | £ | £ | £ | ||
| General funds | 97,668 | 54,265 | (62,167) | 89,766 | |
| =========================== | =========================== | =========================== | =========================== | ||
| Restricted funds | |||||
| At | |||||
| At | 30 | June 202 | |||
| 1 July 2024 | Income | Expenditure | 5 | ||
| £ | £ | £ | £ | ||
| CCC Restricted Donations | – | 9,414 | (6,400) | 3,014 | |
| ============== | ======================= | ======================= | ======================= | ||
| At | At | ||||
| 1 July 2023 | Income | Expenditure | 30 June 2024 | ||
| £ | £ | £ | £ | ||
| CCC Restricted Donations | – | 7,050 | (7,050) | – | |
| ============== | ======================= | ======================= | ============== | ||
| Analysis of net assets between funds | |||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2025 | |||
| £ | £ | £ | |||
| Current assets | 53,647 | 3,014 | 56,661 | ||
| Creditors less than 1 year | (1,000) | – | (1,000) | ||
| --------------------------- | ----------------------- | --------------------------- | |||
| Net assets | 52,647 | 3,014 | 55,661 | ||
| =========================== | ======================= | =========================== | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Current assets | 90,766 | – | 90,766 | ||
| Creditors less than 1 year | (1,000) | – | (1,000) | ||
| --------------------------- | -------------- | --------------------------- | |||
| Net assets | 89,766 | – | 89,766 | ||
| =========================== | ============== | =========================== |
15. Analysis of net assets between funds
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Culcheth Community Church
Management Information
Year ended 30 June 2025
The following pages do not form part of the financial statements.
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Culcheth Community Church
Detailed Statement of Financial Activities
Year ended 30 June 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| CAF | 16,165 | 15,060 |
| Stewardship | 2,220 | 1,880 |
| Quench Donations | 3,943 | 4,019 |
| Gifts Misc | 8,534 | 7,070 |
| --------------------------- | --------------------------- | |
| 30,862 | 28,029 | |
| --------------------------- | --------------------------- | |
| Other trading activities | ||
| Quench Cafe Income | 26,000 | 31,500 |
| --------------------------- | --------------------------- | |
| Investment income | ||
| Bank interest receivable | 1,646 | 1,786 |
| ----------------------- | ----------------------- | |
| --------------------------- | --------------------------- | |
| Total income | 58,508 | 61,315 |
| =========================== | =========================== | |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Rent | 22,000 | 22,666 |
| Rates and water | 4,104 | 3,701 |
| Light and heat | 13,191 | 17,598 |
| Repairs and maintenance | 679 | 1,696 |
| Insurance | 1,854 | 1,223 |
| Legal and professional fees | 941 | 959 |
| Other office costs | 64 | 49 |
| Mission (Local) | 3,230 | 5,400 |
| Overseas Mission | 8,940 | 13,631 |
| Gifted to Quench Cafe | 34,285 | – |
| Pastoral Expenses | 2,760 | 1,760 |
| Misc Expenses | 565 | 534 |
| --------------------------- | --------------------------- | |
| 92,613 | 69,217 | |
| --------------------------- | --------------------------- | |
| --------------------------- | --------------------------- | |
| Total expenditure | 92,613 | 69,217 |
| =========================== | =========================== | |
| --------------------------- | --------------------------- | |
| Net expenditure | (34,105) | (7,902) |
| =========================== | =========================== |
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Culcheth Community Church
Notes to the Detailed Statement of Financial Activities
Year ended 30 June 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Culcheth Community Church | ||
| Activities undertaken directly | ||
| Rent | 22,000 | 22,666 |
| Rates & Water | 4,104 | 3,701 |
| Heat & Light | 13,191 | 17,598 |
| Repairs & Maintenance | 679 | 1,696 |
| Insurance | 1,854 | 1,223 |
| Legal Fees | 10 | – |
| Office Costs | 64 | 49 |
| Mission (Local) | 3,230 | 5,400 |
| Mission (Overseas) | 8,940 | 13,631 |
| Gifted to Quench Cafe | 34,285 | – |
| Pastoral Expenses | 2,760 | 1,760 |
| Misc Expenses | 565 | 534 |
| --------------------------- | --------------------------- | |
| 91,682 | 68,258 | |
| --------------------------- | --------------------------- | |
| Governance costs | ||
| Governance costs - accountancy fees | 931 | 959 |
| -------------- | -------------- | |
| --------------------------- | --------------------------- | |
| Expenditure on charitable activities | 92,613 | 69,217 |
| =========================== | =========================== |
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