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2025-01-04-accounts

Charity number: 1152708

NEW CONVENANT CHURCH STREATHAM

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

NEW CONVENANT CHURCH STREATHAM

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 7
Independent examiner's report 8 - 10
Statement of financial activities 11
Balance sheet 12
Notes to the financial statements 13 - 26

NEW CONVENANT CHURCH STREATHAM

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees Olubunmi Oseni Bsc.FCCA. DipCIOB, Chair
Susanah Odunaiya
Victoria Olumbe
Charity registered
number
1152708
Principal office
21-29 Pendennis Road
Streatham
London
SW16 2SS
Minister in Charge
Pastor Tunde Aikomo
Accountants
Stephen Michael Associates
Chartered Certified Accountants
201 Borough High Street
London
SE1 1JA
Bankers
NatWest Bank
70 Denmark Hill
London
SE5 8TT

Page 1

NEW CONVENANT CHURCH STREATHAM

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees present their annual report together with the audited financial statements of the charity for the year 1 January 2024 to 31 December 2024.

The Trustees confirm that the report and financial statements of the Charity have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's Trust Deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Objectives and activities

a. Policies and objectives

The Board of Trustees confirm that they have met their duties in strict compliance with the provisions of section 4 and 17 of the Charities Act 2011, and have had due regard to the Charity Commission's general guidance on public benefit. Particular consideration has been given to the Charity Commission's supplementary public guidance provisions on the advancement of religion for the public benefit.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Objectives and aims

Page 2

NEW CONVENANT CHURCH STREATHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Objectives and activities (continued)

b. Activities undertaken to achieve objectives

• The economic environment continues to present significant challenges, with the cost of living having risen markedly since the Covid period of 2021. These pressures have inevitably impacted the charity’s financial position. Despite these constraints, the charity has remained steadfast in fulfilling its objectives, ensuring the delivery of essential services to beneficiaries. Furthermore, the organisation successfully convened a series of activities, events, and meetings that advanced its mission and strengthened stakeholder engagement. This resilience demonstrates the charity’s commitment to sustaining impact even in a difficult financial climate.

• The Charity continued to support other charities (locally, nationally and internationally) operating within its objectives. The financial allocation for the year is approved by the Board of Trustees, while the disbursement to various charities is approved by the Management Team.

• The Charity continues to make a meaningful impact across the United Kingdom, particularly through the provision of free education to communities in Streatham and the surrounding boroughs. Our online Maths and English classes are designed to equip secondary school pupils with essential skills that enhance their academic performance. By supporting students in this way, the Charity contributes directly to improved examination outcomes and long-term educational advancement, thereby fulfilling part of its core objectives.

• The Streatham Community Breakfast Club continues to expand the vital service it provides, with a growing number of families turning to it as the rising cost of living affects communities both locally and across the country. This initiative, warmly embraced by its service users, offers practical support to those experiencing financial hardship—particularly individuals with no access to government assistance—who are struggling to make ends meet during this period of global economic downturn.

•The Men’s Ministry has had a powerful year of fellowship, prayer, and growth. Our Hangout Cafés and Saturday morning prayer meetings have been life?giving spaces where men gather to share, pray, and encourage one another. The highlight was our Men’s Weekend Away at De Vere Horsley Estate, themed “Living Wisely in Changing Times”, which inspired men to live with wisdom, balance, and accountability.

We also championed health and wellbeing through our Steps Challenges, united the church in motion, and strengthened brotherhood with fun socials like go?karting. With a refreshed leadership team and renewed focus on welfare and engagement, the Men’s Ministry is raising up men of faith, resilience, and purpose — building a legacy that blesses the church and community.

• Christmas is always a joyful and busy time for our church family! It’s a season when we come together to share love and kindness with our neighbours in Streatham. From hosting a festive Christmas Lunch to delivering gifts to homes, and from singing carols on the streets to handing out sweets and mince pies, the celebrations were filled with warmth and generosity.

These activities gave us the chance to reach out to those who might otherwise spend Christmas alone, reminding them that they are valued and loved. Our Community Engagement Team continued to work to build bridges between church members and neighbours, helping to create a spirit of harmony and togetherness across Streatham.

• The charity closed the year with key Christmas events: the Carol Service, Christmas Day Service, and New Year’s Eve Cross Over Service. These gatherings offered opportunities to share the gospel widely, with invitations extended through leaflet distribution on the high street and door drops across the neighbourhood.

Page 3

NEW CONVENANT CHURCH STREATHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Objectives and activities (continued)

c. Volunteers

The church is once again grateful for the unstinting efforts of its volunteers who are involved in service provision, general maintenance of the building and behind the scene administration. It is estimated that over 16,000 volunteer hours were provided during 2024. If this is valued at £10.00 an hour the volunteer effort amounts to over £160,000

Page 4

NEW CONVENANT CHURCH STREATHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Achievements and performance

Financial review

a. Reserves policy

The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ('the free reserves') held by the church should be 3 months of annual expenditure. At this level, the trustees feel that they would be able to continue the current activities of the church in the event of a significant drop in funding.

The Church's free reserve at the end of the year is £261,432 (2023 - £290,044).

c. Financial Position

The church is financially stable.

Structure, governance and management

a. Constitution

The New Covenant Church is a Charitable Incorporated Organisation controlled by its governing document. The Board is made up of the Trustees who are responsible for the Strategic Direction of the charity whilst delegating the day to day running of the charity to the Lead Pastor.

b. Methods of appointment or election of Trustees

In making the appointments, the CIO's governing document is checked to ensure that the new trustees are appointed in a proper and legal way.

Preferred candidates, with the required expertise and skill set, are identified and invited to be one the charity trustees.

Potential trustees are vetted by the board who carry out checks to ascertain candidates have not been disqualified from acting as trustees, and candidates are asked to confirm that this is the case.

Candidates are asked to consider and declare any existing or potential conflicts of interest.

In the light of the checks and declarations, the Board which includes serving trustees and the executives decide to go ahead and formalise the appointment of new trustees.

The board meets and decide on the appointment of each new Trustee and the office they hold.

All new trustees are given a copy of the CIO's governing document and all relevant documents and guides from the Charity Commission.

All new trustees are introduced to the church and the office they hold.

Page 5

NEW CONVENANT CHURCH STREATHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Structure, governance and management (continued)

c. Organisational structure and decision-making policies

The board is responsible for the overall governance and aim to govern with utmost professionalism and care.

All new trustees will be given an induction and then presented with a copy of the CIO's governing document and all relevant guides from the Charity Commission.

The CIO's governing document and all relevant guides from the Charity Commission are regularly consulted in order to empower all new trustees.

New Covenant Church Streatham is part of the wider New Covenant Church UK, and trustees have attended meetings organised by the NCC UK aimed at supporting and enabling trustees carry their duties effectively.

The Board of the CIO consists of 3 trustees. There is a Chair, a Secretary and a Treasurer.

New Covenant Church Streatham consists of a leadership team of three Pastors, few Elders and Youth Leaders.

Within the church, there are various departments and committees, with each having a head of department.

The various departments and committees include the Pastoral Team, Choir, Welfare, Children Department, Youths, Young Adults, Ushers, Technical Team, Prayer and Intercessory Team, Welcome and Follow Up Team, Covenant Men, Covenant Women, Evangelism, Finance and Building Committee.

New Covenant Church Streatham is part of New Covenant Church UK, with a signed document of association and collaboration (Joint working agreement).

The CIO has an up to date public liability and indemnity insurance policy.

d. Financial risk management

The trustees and the Leaders have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The charity has recently appointed a compliance officer who reports directly to the trustees with specific remit of ensuring compliance across all the financial and nonfinancial engagements of the charity. This appointment is to further strengthen Governance and oversight duties of the trustees.

Plans for future periods

Education Expansion : Plans are underway to increase capacity for online tutoring, incorporating new subjects and recruiting additional volunteer tutors to meet growing demand.

Community Engagement : The church aims to deepen outreach efforts through collaboration with local churches and initiatives such as Love Streatham, enhancing collective impact.

Support Ministrie s: Continued commitment to prison and hospital visits, providing spiritual support, counselling, and practical assistance to vulnerable individuals.

Winter Shelter: The church will provide refuge for homeless individuals during extreme cold months, partnering with local agencies to ensure safety and y.

Page 6

NEW CONVENANT CHURCH STREATHAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

................................................ Olubunmi Oseni Bsc.FCCA. DipCIOB Chair

Date:

Page 7

NEW CONVENANT CHURCH STREATHAM

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Independent examiner's report to the Trustees of New Convenant Church Streatham ('the Charity')

We report to the charity Trustees on our examination of the accounts of the Charity for the year ended 31 December 2024.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

We report in respect of our examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out our examination we have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Page 8

NEW CONVENANT CHURCH STREATHAM

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Independent examiner's statement

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. We confirm that we are qualified to undertake the examination because we are a member of Association of Chartered Certified Accountants, which is one of the listed bodies.

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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.

We 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.

Page 9

NEW CONVENANT CHURCH STREATHAM

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our work has been undertaken so that we might state to the Charity's Trustees those matters we are required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for our work or for this report.

Signed: Dated: Michael Oyewobi FCCA

Stephen Michael Associates Chartered Certified Accountants 201 Borough High Street London SE1 1JA

Page 10

NEW CONVENANT CHURCH STREATHAM

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Note
Income from:
Donations and legacies
3
Total income
Expenditure on:
Charitable activities
4
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2024
£
253,433
253,433
311,309
311,309
(57,876)
1,009,357
(57,876)
951,481
Restricted
funds
2024
£
41,312
41,312
19,158
19,158
22,154
14,377
22,154
36,531
Total
funds
2024
£
294,745
294,745
330,467
330,467
(35,722)
1,023,734
(35,722)
988,012
Total
funds
2023
£
314,257
314,257
294,572
294,572
19,685
1,004,049
19,685
1,023,734

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 13 to 26 form part of these financial statements.

Page 11

NEW CONVENANT CHURCH STREATHAM

BALANCE SHEET AS AT 31 DECEMBER 2024

Note
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one
year
11
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
13
Unrestricted funds
General funds
13
Total unrestricted funds
13
Total funds
44,791
253,413
298,204
(5,574)
951,481
2024
£
695,382
695,382
292,630
988,012
988,012
988,012
36,531
951,481
988,012
80,914
237,884
318,798
(5,312)
1,009,357
2023
£
710,248
710,248
313,486
1,023,734
1,023,734
1,023,734
14,377
1,009,357
1,023,734

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

Olubunmi Oseni Bsc.FCCA. DipCIOB Chair

Date:

The notes on pages 13 to 26 form part of these financial statements.

Page 12

NEW CONVENANT CHURCH STREATHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. General information

New Covenant Church Streatham is a charitable incorporated organisation registered with the Charity Commission in England & Wales (Charity registered number: 1152708).

The office address is 21-29 Pendennis Road, London SW16 2SS.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

New Convenant Church Streatham meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Page 13

NEW CONVENANT CHURCH STREATHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2. Accounting policies (continued)

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Freehold property - 2% Straight line
Fixtures and fittings - 25% Reducing balance
Music and church equipment - 25% Reducing balance
Computer equipment - 25% Reducing balance

2.5 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 14

NEW CONVENANT CHURCH STREATHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2. Accounting policies (continued)

2.7 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.8 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.9 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.10 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 15

NEW CONVENANT CHURCH STREATHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

3. Income from donations and legacies

Unrestricted
funds
2024
£
Donations
253,433
Unrestricted
funds
2023
£
Donations
269,557
Restricted
funds
2024
£
41,312
Restricted
funds
2023
£
44,700
Total
funds
2024
£
294,745
Total
funds
2023
£
314,257

4. Analysis of expenditure on charitable activities Summary by fund type

Unrestricted
funds
2024
£
Advancement of Christian Faith
311,309
Unrestricted
funds
2023
£
Advancement of Christian Faith
272,345
Restricted
funds
2024
£
19,158
Restricted
funds
2023
£
22,227
Total
2024
£
330,467
Total
2023
£
294,572

Page 16

NEW CONVENANT CHURCH STREATHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

5. Analysis of expenditure by activities

Advancement of Christian Faith
Advancement of Christian Faith
Analysis of direct costs
Activities
undertaken
directly
2024
£
104,809
Activities
undertaken
directly
2023
£
138,295
Support
costs
2024
£
225,658
Support
costs
2023
£
156,277
Total
funds
2024
£
330,467
Total
funds
2023
£
294,572
Staff costs
Evangelism and special events
Honorarium
Music expenses
Training
Advanceme
nt of
Christian
Faith
2024
£
26,008
15,357
2,750
25,515
35,179
104,809
Total
funds
2024
£
26,008
15,357
2,750
25,515
35,179
104,809

Page 17

NEW CONVENANT CHURCH STREATHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

5. Analysis of expenditure by activities (continued)

Analysis of direct costs (continued)

Staff costs
Charitable donations to organisations
Evangelism and special events
Honorarium
Music expenses
Training
Advancemen
t of Christian
Faith
2023
£
12,360
42,799
10,024
5,650
41,813
25,649
138,295
Total
funds
2023
£
12,360
42,799
10,024
5,650
41,813
25,649
138,295

Analysis of support costs

Staff costs
Depreciation
Premises costs
Communcation costs
Finance costs
Office expenses
Travel and accomodation
Seminar and conference expenses - family unit
Professional and legal expenses
Welfare and support
Gifts and donations
Governance costs
Advanceme
nt of
Christian
Faith
2024
£
50,530
41,754
50,987
6,479
1,059
24,269
4,928
13,805
3,866
19,721
2,938
5,322
225,658
Total
funds
2024
£
50,530
41,754
50,987
6,479
1,059
24,269
4,928
13,805
3,866
19,721
2,938
5,322
225,658

Page 18

NEW CONVENANT CHURCH STREATHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

5. Analysis of expenditure by activities (continued)

Analysis of support costs (continued)

Staff costs
Depreciation
Premises costs
Communcation costs
Finance costs
Office expenses
Professional and legal expenses
Welfare and support
Gifts and donations
Governance costs
6.
Independent examiner's remuneration
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts
Fees payable to the Charity's independent examiner in respect of:
All other services not included above
Advancemen
t of Christian
Faith
2023
£
42,974
31,895
39,980
4,423
1,154
5,066
9,829
9,065
8,939
2,952
156,277
2024
£
960
4,362
Total
funds
2023
£
42,974
31,895
39,980
4,423
1,154
5,066
9,829
9,065
8,939
2,952
156,277
2023
£
960
1,992

Page 19

NEW CONVENANT CHURCH STREATHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

7. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
2024
£
55,519
4,140
16,879
76,538
2023
£
52,433
1,965
936
55,334

The average number of persons employed by the Charity during the year was as follows:

Pastors
Staff
2024
No.
1
2
3
2023
No.
1
2
3

No employee received remuneration amounting to more than £60,000 in either year.

8. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL) .

During the year ended 31 December 2024, no Trustee expenses have been incurred (2023 - £NIL) .

Page 20

NEW CONVENANT CHURCH STREATHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

9. Tangible fixed assets

Cost or valuation
At 1 January 2024
Additions
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
Debtors
Due within one year
Other debtors
Freehold
property
£
1,000,000
9,615
1,009,615
344,492
20,192
364,684
644,931
655,508
Fixtures and
fittings
£
26,077
13,855
39,932
12,611
6,537
19,148
20,784
13,466
Music and
church
equipment
£
76,271
3,418
79,689
42,035
13,265
55,300
24,389
34,236
Computer
equipment
£
16,087
-
16,087
9,049
1,760
10,809
5,278
7,038
2024
£
44,791
44,791
Total
£
1,118,435
26,888
1,145,323
408,187
41,754
449,941
695,382
710,248
2023
£
80,914
80,914

10. Debtors

Page 21

NEW CONVENANT CHURCH STREATHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

11. Creditors: Amounts falling due within one year

Bank overdrafts
Other taxation and social security
Accruals and deferred income
2024
£
252
-
5,322
5,574
2023
£
-
2,360
2,952
5,312

12. Financial instruments

2024 2023
£ £
Financial assets
Financial assets measured at fair value through income and expenditure 253,413 237,884

Financial assets measured at fair value through income and expenditure comprise bank and cash balances.

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NEW CONVENANT CHURCH STREATHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

13. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds
Restricted funds
Members' activities
Charitable donations to organisations - UK
Drama Club
Youth Club
Total of funds
Balance at 1
January
2024
£
1,009,357
-
10,818
2,516
1,043
14,377
1,023,734
Income
£
253,433
39,801
1,511
-
-
41,312
294,745
Expenditure
£
(311,309)
(19,158)
-
-
-
(19,158)
(330,467)
Balance at
31
December
2024
£
951,481
20,643
12,329
2,516
1,043
36,531
988,012

Members activities balance represents unexpended donations from members for members activity

Charitable donations to organisations - UK fund represents unexpended donations, for charitable donations to organisation - UK

Drama club fund represents unexpended donation to the Drama club.

Youth club fund represents unexpended donation to the Youth club

Page 23

NEW CONVENANT CHURCH STREATHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

13. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds
Restricted funds
Members' activities
Charitable donations to organisations - UK
Drama Club
Youth Club
Total of funds
Balance at
5 January
2023
£
1,004,049
-
-
-
-
-
1,004,049
Income
£
269,557
7,555
33,586
2,516
1,043
44,700
314,257
Expenditure
£
(264,249)
(7,555)
(22,768)
-
-
(30,323)
(294,572)
Balance at
31
December
2023
£
1,009,357
-
10,818
2,516
1,043
14,377
1,023,734

14. Summary of funds

Summary of funds - current year

General funds
Restricted funds
Balance at 1
January
2024
£
1,009,357
14,377
1,023,734
Income
£
253,433
41,312
294,745
Expenditure
£
(311,309)
(19,158)
(330,467)
Balance at
31
December
2024
£
951,481
36,531
988,012

Page 24

NEW CONVENANT CHURCH STREATHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

14. Summary of funds (continued)

Summary of funds - prior year

General funds
Restricted funds
Balance at
5 January
2023
£
1,004,049
-
1,004,049
Income
£
269,557
44,700
314,257
Expenditure
£
(264,249)
(30,323)
(294,572)
Balance at
31
December
2023
£
1,009,357
14,377
1,023,734

15. Analysis of net assets between funds

Analysis of net assets between funds - current period

Unrestricted
funds
2024
£
Tangible fixed assets
695,382
Current assets
261,673
Creditors due within one year
(5,574)
Total
951,481
Analysis of net assets between funds - prior period
Unrestricted
funds
2023
£
Tangible fixed assets
710,248
Current assets
304,421
Creditors due within one year
(5,312)
Total
1,009,357
Restricted
funds
2024
£
-
36,531
-
36,531
Restricted
funds
2023
£
-
14,377
-
14,377
Total
funds
2024
£
695,382
298,204
(5,574)
988,012
Total
funds
2023
£
710,248
318,798
(5,312)
1,023,734

Page 25

NEW CONVENANT CHURCH STREATHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

16. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £16,879 (2023 - £936) were payable to the fund at the balance sheet date and are included in creditors.

17. Related party transactions

The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 December 2024.

Page 26