FAMILY COMMUNITY CHURCH
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31[st] JULY 2024
CHARITY NUMBER: 1159879
COMPANY NUMBER: 08593863
FAMILY COMMUNITY CHURCH
(A COMPANY LIMITED BY GUARANTEE)
LEGAL & ADMINISTRATIVE DETAILS YEAR ENDED 31[ST] JULY 2024
ADDRESS FOR CORRESPONDENCE
130 MANOR ROAD MITCHAM SURREY CR4 1JE
REGISTERED COMPANY NUMBER
08593863
REGISTERED CHARITY NUMBER 1159879
GOVERNING DOCUMENT
MEMORANDUM & ARTICLES OF ASSOCIATION INCORPORATED 2[ND] JUL 2013, AMENDED 25/07/2013 AS AMENDED BY RESOULTION 04/11/2014
TRUSTEES/ DIRECTORS
Pastor Carlos Arruda Mr Tharcio Da Silva Borba Mrs Andreia Regina de Arruda Mr Diogo Da Silva Macedo Ms Vanessa Lopes Ribeiro
PRINCIPAL BANKERS
Barclays Bank 1 Churchill Place London E14 5HP
INDEPENDENT EXAMINER
FRESH FIRE ORGANISATION GENERATOR BUSINESS CENTRE 95 MILES ROAD MITCHAM SURREY CR4 3FH
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FAMILY COMMUNITY CHURCH 130 MANOR ROAD MITCHAM SURREY CR4 1JE
INDEX Page Legal & Administrative Details 1 Index 2 Trustee’s Report 3 - 4 Independent Examiner’s Report 5 Statement of Financial Activities 6 Balance Sheet 7 Notes on the financial Statements 8 - 11
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FAMILY COMMUNITY CHURCH
TRUSTEES’ REPORT YEAR ENDED 31[ST] JULY 2024
The trustees are pleased to present their report for the year ended 31[st] July 2024 for the charity, Family Community Church with charity number 1159879.
The Trustees of the charity are: Pastor Carlos Arruda
Mr Tharcio Da Silva Borba Mrs Andreia Regina De Arruda Mr Diogo da Silva Macedo Ms Vanessa Lopes Ribeiro
The principal address of the charity is: 130 Manor Road Mitcham, Surrey CR4 1JE
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charity governing document is a Memorandum and Articles of Association that was incorporated 2[nd] July 2013 as amended on 25/07/2013 as amended by special resolution on 4/11/2014 as amended and registered at Companies house on 23/09/19. The Charity is governed by a board on which the trustees are represented. It meets regularly to review, plan activities and monitor the financial position.
OBJECTIVES AND ACTIVITIES
The Objects of the organisation is to advance the Christian religion for the benefit of the public in accordance with the statement of faith hereto attached. The trustees confirm that they have had due regard to the guidance issued by the Charity Commission on public benefit before deciding what activities the charity should undertake.
ACHIEVMENTS AND PERFORMANCE
The Organisation continues to hold successful meetings through the year in which individuals were equipped and educated on the principles and doctrines of the Christian faith. The organisation held several conferences during the year in which individuals came from all around the community to attend. This has produced good results in reaching and helping members of the community. The organisation had 3 branches of the church in Leicester, Birmingham and London. While in London they meet in 3 different locations. The Church went back to in person services.
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FINANCIAL REVIEW
The income of the charity is above £70,000 and was from donations received from members. The church managed its expenses well. The church is an ongoing concern. This year they had a reasonable surplus at the end of the financial year.
RESERVE POLICY
It is the policy of the Charity to maintain unrestricted funds, which are the reserves of the charity at about 3 months of unrestricted expenditure. This provides sufficient funds to cover any emergency expenditures that may arise from time to time. The charity will seek to build up and maintain this level throughout the year.
RISK MANAGEMENT
The charity have assessed all the major risks to which the charity is exposed to, in particular those related to operations and finances of the charity, and are satisfied that systems are in place to mitigate exposure to major risks.
TRUSTEE RESPONSIBILITIES
Under the Charities Act 2011,the trustees are required to prepare a statement of accounts for each accounting year which gives a true and fair view of the state of the church. They are required to:
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Select suitable accounting policies and apply them consistently.
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Make judgements and estimates that are reasonable and prudent.
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State whether the applicable accounting standards have been followed.
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Prepare financial statements on an ongoing basis.
They are responsible for keeping proper records which disclose with reasonable accuracy the finances of the church at any time and to ensure that such accounts comply with the Charities Act 2011.They also have a responsibility to safeguard the assets of the church and to take reasonable steps to detect fraud or other irregularities.
Approved by the Trustees on 23[rd] April 2025 and signed on their behalf by:
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Independent Examiner’s Report To the Trustees FAMILY COMMUNITY CHURCH
I report on the accounts of the church for the year ended 31[st ] July 2024 set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages.
Respective responsibilities of trustees and examiner
The trustees of the church are responsible for the preparation of accounts: they consider that the audit requirement under section 144(2) of the Charities Act 2011 (the 2011 Act),does not apply. It is my responsibility to :
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Examine the accounts under section 145 of the 2011 Act.
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Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 145(5)(b) of the 2011 Act.
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State whether particular matters have come to my attention.
Basis of Independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the church and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention;
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(1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met the requirements to ensure that:
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proper accounting records are kept( in accordance with section 130 of the 2011 Act
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accounts are prepared which agree with the accounting records and comply with the accounting requirements of the 2011 Act: or
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(2) to which , in my opinion , attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Chuks Ajuka BSc(Man), FICB PMDip FRESH FIRE ORGANISATION Generator Business Centre 95 Miles road Mitcham Surrey CR4 3FH
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FAMILY COMMUNITY CHURCH
Statement of Financial Activities for the year ended 31st July 2024
| Unrestricted | Total Funds | |||
|---|---|---|---|---|
| Funds | 2024 | 2023 | ||
| Incoming Resources from | Note | £ | £ | |
| generated funds | ||||
| Donations and Legacies | 2 | 60799 | 60799 | 96810 |
| Investment income | 3 | 1 | 1 | 1 |
| 60800 | 60800 | 96811 | ||
| Other Income | 10110 | 10110 | 0 | |
| Total Incoming | 70910 | 70910 | 96811 | |
| Resources | ||||
| Resources Expended | ||||
| Charitable activities in furtherance of objectives | ||||
| Charitable Activities | 6 | 65,392 | 65,392 | 82699 |
| Other | 4 | 8764 | 8764 | 17484 |
| Total Resources | 74,156 | 74,156 | 100183 | |
| Expended | ||||
| Net movement in funds | -3,246 | -3,246 | -3372 | |
| Other recognised gains | ||||
| Reconciliation of Funds | ||||
| Total Funds brought forward | 21961 | 21961 | 25333 | |
| Total Funds carried forward | 18,715 | 18,715 | 21961 |
The above funds are all classed as to purpose All movements of funds and all recognised gains and losses are included above.
The notes on the accounts form part of these accounts.
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FAMILY COMMUNITY CHURCH Balance Sheet as at 31st July 2024
| Note 2024 Fixed Assets £ Tangible fixed assets 5 6921 _ 6921 _ Current Assets Cash at bank and 3034 in hand Debtors & prepayments 8760 11794 Creditors:amounts falling due within one year Creditors & accruals 9 0 _ Net Current Assets 11794 _ Net Assets 18715 Unrestricted Funds General Fund 18715 Other funds ___ TOTAL FUNDS 18715 |
2023 8215 |
|---|---|
| 8215 | |
| 5749 7997 |
|
| 13746 0 |
|
| 13746 | |
| 21961 21961 |
|
| 21961 |
- (a) For the year ended 31[st] July 2024 Family Community Church
was entitled to exemption from audit under section 477 of
the Companies Act relating to small companies. Directors' responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
The Directors acknowledge their responsibilities for complying with the requirements
of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
Approved by board of directors on 23rd April 2025
And signed on their behalf by Pastor Carlos Arruda
(Director)
Signature:________
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FAMILY COMMUNITY CHURCH (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] JULY 2024
1) Accounting Policies 1.1 Basis of Accounting
These accounts have been prepared under the historic cost convention with items Recognised at cost or transaction values otherwise stated in the relevant note(s) to These accounts. The accounts have been prepared in accordance with: The Statement of Recommended Practice: Accounting and Reporting by Charities Preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014. 1.2 Going Concern: The accounts are prepared on a going concern basis.
1.3 The accounts present a true and fair view and no change have been made to the accounting policies adopted.
1.4 No changes to the accounting estimates have occurred in the reporting period
- 1.5 No material prior year error have been identified in the reporting period.
Recognition of Income
These are included in the Statement of Financial Activities (SOFA) when:
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The charity becomes entitled to resources;
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It is more likely than not that the trustees will receive the resources;
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The monetary value can be measured with sufficient reliability.
Grants and Donations
Grants and Donations are only included in the SOFA when the general income recognition criteria are met (5.10 to 512 FRS102 SORP)
. Tax reclaim on donations and gifts
Gift Aid receivable is included in the income when there is a valid declaration from the donor. Any gift aid amount recovered on a donation is considered to be part of that gift and is treated in addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
EXPENDITURE AND LIABILITIES
Liability Recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Grants and Support Costs
Support costs have been allocated between the governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
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FAMILY COMMUNITY CHURCH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] JULY 2024
Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
ASSETS
Tangible Fixed Assets for use by the charity
They are capitalised if they can be used for more than one year. They are valued at cost. The depreciation is calculated at 20% straight line method.
Debtors
Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash.
.
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FAMILY COMMUNITY CHURCH
Notes to the accountsfor year ended 31st July 2024
2 Voluntary Income
| Unrestricted | Unrestricted | Total fundsTotal funds | Total fundsTotal funds | |||
|---|---|---|---|---|---|---|
| Funds | 2024 | 2023 | ||||
| Donations | £ | £ | ||||
| 70909 | 70909 | 96810 | ||||
| Total | 70909 | 70909 | 96810 | |||
| **3 ** | Investment Income | |||||
| Unrestricted | Total funds | |||||
| Funds £ | 2024/£ | 2023/£ | ||||
| Bank | 1 | 1 | 1 | |||
| **4 ** | Other | Amount | 2024/£ | 2023/£ | ||
| Grants overseas | 8764 | 17484 | ||||
| Grants individuals< | 0 | 0 | ||||
| £1,000 | ||||||
| ___ | ||||||
| 8764 | 17484 | |||||
| **5 ** | Total Fixed Assets | |||||
| Plant & Manchinery | Equipment | Total | ||||
| including Vehicles | Fixture & Fitt | |||||
| 01/08/2023 | 18783 | 23811 | 42594 | |||
| Disposals | ||||||
| Additions | 0 | 436 | 436 | |||
| 31/07/2024 | 18783 | 24247 | 43030 | |||
| Depreciation | ||||||
| 01/08/2023 | 15152 | 19227 | 34379 | |||
| Disposal | ||||||
| Charge | 726 | 1004 | 1730 | |||
| 31/07/2024 | 15878 | 20231 | 36109 | |||
| NBV | ||||||
| 31/07/2024 | 2905 | 4016 | 6921 | |||
| 01/08/2023 | 3631 | 4584 | 8215 |
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FAMILY COMMUNITY CHURCH Notes to the accounts for year ended 31st JULY 2024
| **6 ** | Cost of Activities in furtherance of Charity's Objectives | Cost of Activities in furtherance of Charity's Objectives | Cost of Activities in furtherance of Charity's Objectives |
|---|---|---|---|
| 2024/£ | 2023/£ | ||
| Pastoral Services | 0 | 0 | |
| Pastoral expenses | 2495 | 4770 | |
| Motor expenses | 4553 | 5523 | |
| Travel & Substitence | 4452 | 6342 | |
| Rates | 195 | 65 | |
| Hotel | 351 | 10088 | |
| Accountancy fees | 814 | 780 | |
| Depreciation | 1730 | 2052 | |
| Stationary | 137 | 1496 | |
| Ministers support | 49 | 1740 | |
| Office charges | 5144 | 145 | |
| Card services | 1322 | 1785 | |
| Subscriptions | 160 | 0 | |
| Outreach costs | 5285 | 480 | |
| Speakers expenses | 550 | 1450 | |
| Hall hire | 11000 | 13589 | |
| Hospitality | 4558 | 5259 | |
| Advertising | 844 | 1007 | |
| Professional fees | 5000 | 0 | |
| Repairs & Maintenance | 1332 | 120 | |
| Marketing media | 2131 | 450 | |
| Insurance | 1683 | 1431 | |
| Church Supplies | 2536 | 6650 | |
| Telephone | 0 | 0 | |
| Welfare | 2858 | 846 | |
| Church events | 4329 | 16211 | |
| Bank charges | 497 | 407 | |
| Subscriptions | 687 | 13 | |
| Music Services | 700 | 0 | |
| Total | 65392 | 82699 |
8 Staff Costs 2024/£ 2023/£ Salaries 0 0 Tax/NIC 0 0 Total 0 0
9 Creditors: amounts falling due within one year
£ £ 2024 2023 Creditors 0 0 11