OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Spa View Community Church

2023-09-30-accounts

Spa View Community Church

Charity No. 1153320

Company No. 08587598

Trustees' Report and Unaudited Accounts

30 September 2023

Spa View Community Church Contents

Statement of Beliefs 1
Trustees' Report 2 - 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Income & Expenditure Account 11
Balance Sheet 12
Cash flow Statement 13
Notes to the Financial Statements 14 - 24

Spa View Community Church 30 September 2023

STATEMENT OF BELIEFS

We believe that the Bible (i.e. the Old and New Testaments excluding the Apocrypha) is the inspired Word of God, the infallible and all sufficient rule for faith and practice. We believe in the unity of the one true and living God who is eternal, self-existent ‘I am’ who has revealed Himself as one being in three persons – Father, Son and Holy Spirit.

We believe in the Virgin Conception, Sinless Life, Miraculous Ministry, Substitutionary Atoning Death, Bodily Resurrection, Triumphant Ascension and Abiding Intercession of the Lord Jesus Christ and His promise to return as the blessed hope set before all believers.

We believe in the fall of man who was created pure and upright but fell by voluntary transgression.

We believe in salvation through faith in the person of Jesus Christ. This experience, being an instantaneous and complete operation of the Holy Spirit upon initial faith in the Lord Jesus Christ, is known as new birth and his promised return as the blessed hope set before all believers.

We believe that water baptism (usually by immersion) is enjoined upon all who have really repented and have truly believed with all their hearts in Christ as Saviour and Lord, and that breaking of bread and drinking of wine in remembrance of Christ is enjoined upon all believers until the Lord returns.

We believe in the baptism in the Holy Spirit evidence by the continuing demonstration of the gifts of the Spirit indicated in 1 Corinthians 12:1-11.

We believe in holiness of life and conduct in obedience to the command of God as evidenced by an increasing demonstration of the fruit of the Spirit spoken of in Galatians 5:22-23.

We believe that deliverance from sickness by Divine Healing is provided for in the Atonement.

We believe in the bodily resurrection of all men, to everlasting conscious bliss for all who truly believe in the Lord Jesus Christ, but everlasting conscious punishment for all whose names are not written in the Book of Life.

We believe in the Gift Ministries which Christ has given to His Church according to Ephesians 4:10- 13 for the purpose of establishing and maturing individual congregations of God’s people, and their responsibility for appointing an initial eldership.

We believe in the function of eldership in plurality in the local congregations with the specific responsibilities of guarding and ruling the local flock subject to the fulfilment of the scriptural qualifications and qualities as established in the Bible.

1

Spa View Community Church Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 September 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 08587598

Charity No. 1153320

Registered Office

40a Spa View Place Hackenthorpe Sheffield S12 4HD

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

Rebecca Clowes Christopher Jeavons Steve Rogerson David Wardley

Accountants

Small Business Accountants Limited Self Assessment House 85 - 87 Saltergate Chesterfield Derbyshire S40 1JS

2

Spa View Community Church Trustees Annual Report

OBJECTIVES AND ACTIVITIES

The objectives of the Church as set out in its Memorandum and Articles of Association are to advance the Christian faith and to engage in such charitable objectives that the trustees see fit, within the framework of the Christian faith.

In the opinion of the trustees the objectives and activities of the church are compliant with the requirements of the Charities Act 2011 and guidance published by the Charity Commission regarding public benefit.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

PRINCIPAL FUNDING SOURCES

The church is primarily funded by the gifts and offerings of its members.

RESERVES POLICY

The trustees will keep a reserve fund in the deposit bank account sufficient to pay known liabilities due within one month plus a sum equivalent to approximately one month’s regular expenditure. This fund should only be used in cases of unusual need, to be authorised by trustees. The aim would be to replace these reserves within a period decided by trustees. In the exceptional cases where reserves fall below this level trustees will be notified and appropriate action taken.

RISK ASSESSMENT

The major risk to the church is that its income falls to the extent that payroll liabilities and running costs of the premises could not be met. The trustees regularly review financial information at trustee meetings to ensure that income levels are sufficient to avoid such a situation and to take action promptly in the event that there are any indications of an impending downturn in income.

REVIEW OF ACTIVITIES IN THE YEAR AND TO DATE (INCLUDING FUTURE PLANS)

Introduction

During the financial year Oct 2022 – Sept 2023 the church has continued to gather for worship and fellowship on Sundays and in small connect groups during the week. We have continued to provide online Sunday services for those who are unable to attend due to work, sickness and other commitments. This is also an opportunity for those who are not members of the church to view a typical service and explore the Christian faith.

We continue to use Whatsapp and Facebook to keep in touch with each other and the website holds details of all our activities and services to the community. We continue to work collaboratively with Hope Church at Halfway to provide the foodbank and a team continues to go into two local care homes to provide services and support.

The members from the immediate areas of Hackenthorpe and Owlthorpe have successfully run a missional community every Thursday based at the church and provided a community meal, video based Christian faith courses called Alpha and Christianity Explored, a safe, warm space and help and support to those who need it. Work in the local schools has been limited but has included some significant and successful events such as Christmas food hampers, pupils attending church-based carol services and weekly youth events which are open to all.

3

The staff team has remained stable and meets weekly for a team meeting to discuss and coordinate all the activities and ministries of the church.

The financial position has also remained stable with regular, faithful giving from our members. This has allowed us to continue the church ministries and carry out necessary repairs and improvements to the building. Where opportunities have arisen, we have also sought additional external funding.

Following a church wide questionnaire regarding people’s giftings and skill sets, our team of volunteers has increased, and this has helped to spread the workload of the various activities run from the church building.

We thank God for His faithfulness to us throughout the year, with new members being added. There is a changing demographic in the area, and this is starting to be reflected in the makeup of the church. This has brought a richness and diversity to our church family and our desire is to see the congregation continue to grow as we reach out and serve the community.

Staffing

Chris Jeavons continues to successfully lead the church as Senior Pastor, working alongside the staff team, Company Directors, and Company Members to deliver the church vision.

Steve Rogerson stepped down as a Company Director in September 2023. We want to acknowledge all that Steve has done for the church and thank him for his years of service.

As a result of Steve’s resignation, the number of Company Directors (Pastoral Oversight Team) now stands at three. The Directors recognise that there is a need to appoint at least one if not two new Directors and this will be given consideration in the next financial year.

Sally Watters continues to do excellent work in her role as our church administrator and is also a Company Member.

Jamie Holt our Youth Worker was on maternity leave during the year and has now gone on to have a second child. She therefore decided to resign from her post and her contract came to an end in September 2023

Amy Hitchmough our Family and Community Worker, who had taken on extra hours to cover the maternity leave, has continued to cover the youth worker role following Jamie’s resignation. This has been with some assistance from a paid sessional youth worker. The Directors continue to work with Amy in the future shaping of this role as she has asked to reduce her hours in 2024. We are grateful to Amy for her hard work and dedication in covering both roles for so long.

We are also grateful to both Roger Perriss, who faithfully serves as Company Secretary/Member and acts as our lead with the Charity Commission, and Chris Watson who serves as Company Member/Buildings and Health & Safety Lead.

The directors continue to meet monthly to discuss church business and ministry and the directors meet quarterly with the company members and mainly focus on staff matters, the financial and practical administration of the church, the upkeep of the building and grounds, the annual general meeting (AGM) and ensuring we meet our responsibilities as a charity.

Finance and Administration

Steve Rogerson served as the Director responsible for finances for most of the year, but following his resignation, this role has now been taken on by Becky Clowes. Sally Watters, our Church Administrator continues to develop the Xero financial management software to manage the day-to-day income and expenditure records of the charity. Becky will be working with Sally to familiarise herself with the bank accounts and software with a view to further enhance the data available to the Directors

4

The Churchsuite software is now much more widely used and embedded across the church and is used for communication, church calendar, bookings events, distribution of information, updating of church members details, rotas and attendance. It is now being primarily managed by the media team and its development and roll out across the church continues.

All policies related to administration and finance are reviewed and updated via the Directors & Members meetings.

Media and On-line Presence

The church continues to live stream most services via YouTube and some midweek connect groups and team meetings are still held over Zoom. This is because some members of the church prefer to not travel at night or make journeys to meet in homes.

The media team has now been expanded and training has been ongoing. New people are also being sought for the PA side of the team.

All PA and media equipment is now housed in a secure, purpose-built cabinet at the back of the hall. Some new speakers for the hall and a radio microphone have been kindly purchased and installed by a member of the church. The Wifi has been enhanced through cabling to new areas of the building.

The website is intermittently updated but this needs to be more regular and consistent to ensure all information is up to date for people enquiring about the church. Its calendar is populated from Churchsuite and it holds information on the Pastoral Oversight Team, Staff Team, areas of ministry, events, vision and a gallery of past events.

Health and Safety

Chris Watson, Company Member, continues to oversee Health & Safety, building letting and maintenance and any related policies. A member of the church, Jonathan Arnott has a background as an MEP and having had a great deal of experience with policy management, has agreed to support the Company Directors and Members in this and other areas of policy management and review.

Roger Perriss, Company Secretary/Member is responsible for monthly H&S checks to include first aid supplies, emergency lighting, fire exit routes, accident book records. Sally Watters, Administrator/Company Member is responsible for the weekly fire alarm test. Accountability is to the Directors via the Company Directors/Members quarterly meetings where H&S is a standing item.

Work within year which is specifically health and safety related includes:

H&S priorities for 2024 are:

5

● Dealing with mice in manse

Building and Grounds Work

The church maintains an action log of all work which is required, and this is prioritised to inform each year’s work plan and hence the capital investment required.

Work within year includes:

The priorities for 2023-24 will include:

Use of Building by Outside Agencies

The following organisations continue to hire the church building:

Slimming World – weekly hire on Mondays.

Chairobics – weekly hire on Thursdays.

6

Sheffield Alternative Provision for Education (SHAPED) Ltd – daily hire, annually renewable contract.

We continue to look for ways to make the church a centre of activity for the community whilst at the same time bring in additional income to support the ministry of the church.

Connect Groups and Early Bird Prayer Groups

These groups provide pastoral support for church members and reach out to unchurched people in the community, providing meals, social interaction and friendship. They can also be an introduction to the Christian faith. They are a mixture of ‘in person’ and ‘on-line’.

The church-based Community Night has throughout the year, provided a weekly meal, warm space and a place to make friends and socialise.

Directors have been reviewing the structure and frequency of the groups and will be re-organising groups going into 2024 to better meet the needs of the people. The community meal will become monthly due to the pressure on the small team of volunteers who cook, but with the group continuing to meet weekly for a variety of group interactions and teaching.

We also ran a number of coffee mornings for the community in 2023 and intend to do more of these in 2024.

Youth and Children’s Ministry Strategy

Amy Hitchmough has led both our children’s and youth ministries with help from a large team of volunteers. This ministry includes the Ark2 Baby and Toddler Group (Mon) , Fusion for the Y7-Y9 youth (Mon) , the Youth evening (Fri), Sparks kids (Sun), Focus Youth (Sun) and Monthly Messy Church (Weds).

All groups have and continue to go well but planning for some can be difficult as numbers can fluctuate a great deal.

The Friday night youth has at times attracted a large number of youths from outside the church through the schools connection, swelling the total number to 30-40. Whilst this has been an encouraging sign of engagement, it has put unexpected pressure on the team and extra volunteers have had to be called in to help. This does now seem to have settled down at a manageable number.

Monthly Messy Church events have gone well and been well attended, and highlights include the Messy Church Carol Service in December and the Streets of Light event in September

Space is becoming a problem on Sundays and throughout the week, so the Directors and Members are currently looking at options to address this.

This area of the church has been successful in securing external funding for toys and equipment.

Chris Jeavons, Senior Pastor, continues to be a Community School Governor at Birley Spa School

Missions

The church provides financial and pastoral support to ministries we relate to in China, Greece and Mexico. Pastoral visits took place to Thassos Christian Fellowship in Greece in both June and October 2023 and further visits are planned for 2024. We plan to review our missions’ strategy and financial giving in early 2024.

We are now annually committed to the Sheffield city wide prayer walk called ARISE, joining with many churches across the city.

7

Summary

Spa View Community Church’s priorities are first and foremost, to share the Christian faith, to care for those who are isolated, lonely and hurting in our community and give them a sense of belonging, and seeking to meet the physical, mental, emotional and spiritual needs of the people that we meet.

The relationships between the Company Directors, Members, Staff team and volunteer base are strong, and we are united under a common purpose and vision.

The church membership is healthy and slowly growing and a large percentage are actively engaged and involved in the practical outworking of the vision.

We live in an uncertain world where many people live in fear, but we are believing that God is with us and that He has some amazing plans for us to outwork in 2024. We want to continue to share the good news of the gospel and to let the community know that they are loved and welcomed. As our strap line says, we are:

Signed on behalf of the board

Rebecca Clowes Trustee

28 May 2024

8

Spa View Community Church Independent Examiners Report

Independent Examiner's Report to the trustees of Spa View Community Church

I report to the charity trustees on my examination of the financial statements of Spa View Community Church for the year ended 30 September 2023.

Responsibilities and basis of report

As the charity's trustees of the company (and its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

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 to enable a proper understanding of the financial statements to be reached.

Small Business Accountants Limited Self Assessment House 85 - 87 Saltergate Chesterfield Derbyshire S40 1JS

28 May 2024

9

Spa View Community Church Statement of Financial Activities

for the year ended 30 September 2023

Notes
Income and endowments
from:
Donations and legacies
4
Other
5
Total
Expenditure on:
Raising funds
6
Charitable activities
7
Other
8
Total
Net gains on investments
Net expenditure
9
Transfers between funds
Net expenditure before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2023
£
84,251
8,491		 Total funds
2023
£

84,251

8,491
Total funds

2022

£

82,306

5,071
92,742
207
6,311
87,074
92,742

207

6,311

87,074
87,377

-

-

87,456
93,592
-
93,592

-
87,456

-
(850)
-		 (850)

-
(79)

-
(850) (850)
(79)
(850)
371,373		 (850)

371,373
(79)

371,452
370,523
370,523
371,373

10

Spa View Community Church Summary Income and Expenditure Account

for the year ended 30 September 2023

Income
Gross income for the year
Expenditure
Depreciation and charges for impairment
of fixed assets
Total expenditure for the year
Net expenditure before tax for the year
Net expenditure for the year		 2023
£
92,742
92,742
90,937
2,655
93,592
(850)
(850)		 2022
£
87,377
87,377
85,674
1,782
87,456
(79)
(79)

11

Spa View Community Church Balance Sheet

at 30 September 2023

Company No.
08587598
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
Creditors:Amount falling due within one year
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
Unrestricted funds
General funds
Reserves
Total funds
Notes
2023
£
11
334,261
334,261
12
1,013
36,677
37,690
13
(1,428)
36,262
370,523
370,523
370,523
14
14
370,523
370,523

14
370,523		 2022
£
333,421
333,421
4,837
34,255
39,092
(1,140)
37,952
371,373
371,373
371,373
371,373
371,373
371,373

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 30 September 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 30 September 2023

And signed on its behalf by:

Rebecca Clowes

Trustee

28 May 2024

12

Spa View Community Church Statement of Cash flows

for the year ended 30 September 2023

Cash flows from operating activities
Net expenditure per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Decrease/(Increase) in trade and other receivables
Increase/(Decrease) in trade and other payables
Net cash used in operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2023
£
(850)
2,655
(8,491)
3,824
247
(2,615)
(3,494)
8,491
4,997
-
2,382
34,255
36,637
36,677
36,677		 2022
£
(79)
1,782
(5,071)
(4,027)
(215)
(7,610)
-
5,071
5,071
-
(2,539)
36,744
34,205
34,255
34,255

13

Spa View Community Church Notes to the Accounts

for the year ended 30 September 2023

1 Accounting policies

Basis of preparation

The financial statements have been prepared 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general
objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes.
Revaluation funds These are unrestricted funds which include a revaluation reserve representing the
restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms
of an appeal.
Income
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity
income becomes entitled to, and virtually certain to receive, the income and the amount of the
income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is reported
expenditure gross in the SoFA.
Donations and Voluntary income received by way of grants, donations and gifts is included in the the
legacies SoFA when receivable and only when the Charity has unconditional entitlement to the
income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the gift/donation
donations and gifts to which it relates.
Donated services and These are only included in income (with an equivalent amount in expenditure) where the
facilities benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts.
Investment income This is included in the accounts when receivable.
Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value at
revaluation of fixed the end of the year.
assets
Gains/(losses) on This includes any gain or loss on the sale of investments.
investment assets

14

Spa View Community Church Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered and is reported as part of the expenditure to which it relates.

Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates to write off each asset over its estimated useful life:

Fixtures,fittings & equipment 20% Reducing Balance

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

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

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other shortterm highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

15

Spa View Community Church Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are considered in arriving at net income/expenditure.

Leased assets

Where the charity enters a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

16

Spa View Community Church Notes to the Accounts

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

The church became a registered company on 27 June 2013 and commenced its activities on 31 October 2013 when it took over all the assets, liabilities and activities of Rother Valley Church (registered charity number 1041890). Rother Valley Church was subsequently removed from the Charity Commission register on 30 April 2014.

17

Spa View Community Church Notes to the Accounts

3 Statement of Financial Activities - prior year

3
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Other
Total
Expenditure on:
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
General offerings, income
and donations
5
Other income
Other income
Bank interest received		 Unrestricted
£
84,251
84,251
Unrestricted
£
8,430
61
8,491		 Unrestricted
funds
2022
£
82,306
5,071
87,377
87,456
87,456
(79)
(79)
(79)
371,452
371,373
Total
2023
£
84,251
84,251
Total
2023
£
8,430
61
8,491		 Total funds
2022
£
82,306
5,071
87,377
87,456
87,456
(79)
(79)
(79)
371,452
371,373
Total
2022
£
82,306
82,306
Total
2022
£
5,069
2
5,071

18

Spa View Community Church Notes to the Accounts

6 Expenditure on raising funds

Costs of generating
voluntary income
General offerings, income
and donations
7
Expenditure on charitable activities
Expenditure on
charitable activities
Donations made
Honorarium
8
Other expenditure
Evangelism & Missions
Children's work
Youth expenses
Employee costs
Motor and travel
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative
Legal and professional
9
Net expenditure before transfers
This is stated after charging:
Depreciation of owned fixed assets		 Unrestricted
£
207
207
Unrestricted
£
5,811
500
6,311
Unrestricted
£
913
592
2,292
57,560
-
11,758
2,655
10,205
1,099
87,074
2023
£
2,655		 Total
2023
£
207
207
Total
2023
£
5,811
500
6,311
Total
2023
£
913
592
2,292
57,560
-
11,758
2,655
10,205
1,099
87,074		 Total
2022
£
-
-
Total
2022
£
-
-
-
Total
2022
£
6,624
-
-
52,340
559
13,014
1,782
12,182
955
87,456
2022
£
1,782

19

Spa View Community Church Notes to the Accounts

10 Staff costs
Salaries and wages
Pension costs
No employee received emoluments in excess of £60,000.
11 Tangible fixed assets
Cost or revaluation
At 1 October 2022
Additions
At 30 September 2023
Depreciation and
impairment
At 1 October 2022
Depreciation charge for the
year
At 30 September 2023
Net book values
At 30 September 2023
At 30 September 2022
12 Debtors
Other debtors
13 Creditors:
amounts falling due within one year

Other taxes and social security
Accruals		 2023
52,493
3,120
55,613
Land and
buildings
£
326,296
-
326,296
-
-
-
326,296
326,296
2023
£
1,013
1,013
2023
£
608
820
1,428		 Fixtures
&
equipment
£
54,989
3,494
58,483
47,863
2,655
50,518
7,965

7,126		 2022
49,503
1,973
51,476
Total
£
381,285
3,494
384,779
47,863
2,655
50,518
334,261
333,422
2022
£
4,837

4,837
2022
£
361
779
1,140

20

Spa View Community Church Notes to the Accounts

14 Movement in funds

At 1 October
2022
Restricted funds:
Unrestricted funds:
General funds
371,373
Total funds
371,373
Analysis of net assets between funds
Fixed assets
Net current assets
Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases are
2023
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the company
amounted to:		 Incoming
resources
(including
other
gains/losses)
£
92,742
92,742
as follows:

2023

Other


£
2023
£
3,120		 Resources
expended
£
(93,592)
(93,592)
Unrestricted
funds
£
334,261
36,262
370,523
2022
Land and
buildings
£		 At 30
September
2023
£
370,523
370,523
Total
£
334,261
36,262
370,523
2022
Other
£
2022
£
1,973

15 Analysis of net assets between funds

17 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

18 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital' thus no single party controls the company.

21

Spa View Community Church Detailed Statement of Financial Activities

for the year ended 30 September 2023

Income and endowments from:
Donations and legacies
General offerings, income and
donations
Other
Other income
Bank interest received
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
General offerings, income and
donations
Total of expenditure on raising
funds
Charitable activities
Donations made
Honorarium
Total of expenditure on charitable
activities
Other expenditure
Evangelism & Missions
Children's work expenses
Youth expenses
Employee costs
Salaries/wages
Pension costs
Staff training
Travel and subsistence
Premises costs
Rates
Light, heat and power
Premises cleaning
Premises insurances		 Unrestricted
Total funds
Total funds
funds
2023
2023
2022
£
£
£
84,251
84,251
82,306
84,251
84,251
82,306
8,430
8,430
5,069
61
61
2
8,491
8,491
5,071
92,742
92,742
87,377
207
207
-
207
207
-
207
207
-
5,811
5,811
-
500
500
-
6,311
6,311
-
6,311
6,311
-
913
913
6,624
592
592
-
2,292
2,292
-
3,797
3,797
6,624
52,493
52,493
49,503
3,120
3,120
1,973
1,947
1,947
864
57,560
57,560
52,340
-
-
559
-
-
559
277
277
221
6,107
6,107
3,781
710
710
1,620
2,153
2,153
1,836		 Unrestricted
Total funds
Total funds
funds
2023
2023
2022
£
£
£
84,251
84,251
82,306
84,251
84,251
82,306
8,430
8,430
5,069
61
61
2
8,491
8,491
5,071
92,742
92,742
87,377
207
207
-
207
207
-
207
207
-
5,811
5,811
-
500
500
-
6,311
6,311
-
6,311
6,311
-
913
913
6,624
592
592
-
2,292
2,292
-
3,797
3,797
6,624
52,493
52,493
49,503
3,120
3,120
1,973
1,947
1,947
864
57,560
57,560
52,340
-
-
559
-
-
559
277
277
221
6,107
6,107
3,781
710
710
1,620
2,153
2,153
1,836
84,251 82,306
8,430
61		 5,069
2
8,491 5,071
92,742
207		 87,377
-
207 -
207
5,811
500		 -
-
-
6,311 -
6,311
913
592
2,292		 -
6,624
-
-
3,797 6,624
52,493
3,120
1,947		 49,503
1,973
864
57,560 52,340
- 559
- 559
277
6,107
710
2,153		 221
3,781
1,620
1,836

22

Spa View Community Church Detailed Statement of Financial Activities

for the year ended 30 September 2023

for the year ended 30 September 2023
Income and endowments from:
Donations and legacies
General offerings, income and
donations
Other
Other income
Bank interest received
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
General offerings, income and
donations
Total of expenditure on raising
funds
Charitable activities
Donations made
Honorarium
Total of expenditure on charitable
activities
Other expenditure
Evangelism & Missions
Children's work expenses
Youth expenses
Employee costs
Salaries/wages
Pension costs
Staff training
Travel and subsistence
Premises costs
Rates
Light, heat and power
Premises cleaning
Premises insurances		 Unrestricted
Total funds
Total funds
funds
2023
2023
2022
£
£
£
84,251
84,251
82,306
84,251
84,251
82,306
8,430
8,430
5,069
61
61
2
8,491
8,491
5,071
92,742
92,742
87,377
207
207
-
207
207
-
207
207
-
5,811
5,811
-
500
500
-
6,311
6,311
-
6,311
6,311
-
913
913
6,624
592
592
-
2,292
2,292
-
3,797
3,797
6,624
52,493
52,493
49,503
3,120
3,120
1,973
1,947
1,947
864
57,560
57,560
52,340
-
-
559
-
-
559
277
277
221
6,107
6,107
3,781
710
710
1,620
2,153
2,153
1,836		 Unrestricted
Total funds
Total funds
funds
2023
2023
2022
£
£
£
84,251
84,251
82,306
84,251
84,251
82,306
8,430
8,430
5,069
61
61
2
8,491
8,491
5,071
92,742
92,742
87,377
207
207
-
207
207
-
207
207
-
5,811
5,811
-
500
500
-
6,311
6,311
-
6,311
6,311
-
913
913
6,624
592
592
-
2,292
2,292
-
3,797
3,797
6,624
52,493
52,493
49,503
3,120
3,120
1,973
1,947
1,947
864
57,560
57,560
52,340
-
-
559
-
-
559
277
277
221
6,107
6,107
3,781
710
710
1,620
2,153
2,153
1,836
84,251 82,306
8,430
61		 5,069
2
8,491 5,071
92,742
207		 87,377
-
207 -
207
5,811
500		 -
-
-
6,311 -
6,311
913
592
2,292		 -
6,624
-
-
3,797 6,624
52,493
3,120
1,947		 49,503
1,973
864
57,560 52,340
- 559
- 559
277
6,107
710
2,153		 221
3,781
1,620
1,836

23

Spa View Community Church Detailed Statement of Financial Activities

Premises repairs and maintenance
General administrative costs:
Depreciation of Fixtures,fittings &
equipment
Bank charges
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income
Net expenditure before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 2,511 2,511
11,758
2,655
-
7
1,709
530
543
7,043
373
12,860
1,099
1,099
87,074
93,592
-
(850)
(850)
-
(850)
371,373
370,523		 5,556
11,758 13,014
2,655
-
7
1,709
530
543
7,043
373		 1,782
10
-
3,344
241
-
8,587
-
12,860 13,964
1,099 955
1,099 955
87,074 87,456
93,592
-		 87,456
-
(850) (79)
(850)
-		 (79)
-
(850) (79)
371,373 371,452
370,523 371,373

24