CHELMSFORD PRESBYTERIAN CHURCH
Trustees’ Annual Report
for the Period
From 01/04/2024 To 31/03/2025
Section A Reference and administration details
Charity name Chelmsford Presbyterian Church
Other names charity is known by CPC
Registered charity number (if any) 1160844
Charity’s principal address 124 New London Road
| 124 New London Road | 124 New London Road |
|---|---|
| Chelmsford | |
| Essex | |
| Postcode | CM2 0RG |
Names of the charity trustees who manage the charity
| 1 2 3 |
Trustee name | Office (if any) | Dates acted if not for wholeyear |
Name of person (or body) entitled to appoint trustee(if any) |
|---|---|---|---|---|
| David Ferguson | Chairman | |||
| Darren Moore | ||||
| David Thomas |
Names of the trustees for the charity, if any, (for example, any custodian trustees)
| Name | Dates acted if not for wholeyear |
|---|---|
| None |
Names and addresses of advisers (Optional information)
| 1 2 |
Type of adviser | Name | Address |
|---|---|---|---|
| Bank | CAF Bank Ltd | 25 Kings Hill Avenue, Kings Hill, West Malling, Kent,ME19 4JQ |
|
| Legal and Financial | Stewardship | 1 Lamb’s Passage,London,EC1Y 8AB |
Name of chief executive or names of senior staff members (Optional information)
None
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Section B Structure, governance and management
Description of the charity’s trusts
Type of governing document Constitution dated 26 February 2015. (e.g. trust deed, constitution) How the charity is constituted As a Charitable Incorporated Organisation (CIO). (e.g. trust, association, company) Trustee selection methods Trustees are appointed by the existing trustees from among the elected (e.g. appointed by, elected by) officers of the church (i.e. its elders and deacons).
- (e.g. trust, association, company)
Additional governance issues (Optional information)
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You may choose to include A Safeguarding and Child Protection Policy is in place. The expertise of the additional information, where “Thirtyone:eight” organisation is used to liaise with the Disclosure and relevant, about: Barring Service, in order to carry out the necessary checks prior to the • policies and procedures commencement of trusteeship or participation of any individual in church adopted for the induction youth work. and training of trustees;
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• the charity’s organisational The church is a congregation belonging to the Evangelical Presbyterian structure and any wider Church in England and Wales (EPCEW). As such it shares the same vision network with which the as 17 other congregations within the Presbytery, and through the Presbytery, charity works; with other like-minded churches throughout the world (EPCEW is a
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• member of the International Conference of Reformed Churches). relationship with any related parties;
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• trustees’ consideration of major risks and the system and procedures to manage them.
Section C
Objectives and activities
| Section C | Objectives and activities |
|---|---|
| Summary of the objects of the charity set out in its governing document Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit) |
• To advance the Christian faith in accordance with the Creed applicable to the Church Fellowship in Chelmsford and in such other parts of the United Kingdom or the world as the charity trustees may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the CIO. • To relieve persons who are in conditions of need or hardship and to relieve the distress caused thereby in the said location and in such other parts of the United Kingdom or the world as the charity trustees may from time to time think fit. |
| Holding public worship services on a Sunday and other meetings throughout the week to promote the spiritual growth of those in attendance. Supporting missionary activities through prayer and financial aid, and giving similar support to individuals who find themselves in need. The trustees have had regard to the Charity Commission’s guidance on public benefit. In doing so, we can confirm that the church’s activities wholly comply with this guidance. In particular, this is evidenced by the way we have sought to advance the Christian faith through outreach and teaching ministries to as many members of the public, both at home and abroad, as we are able to reach. This year, our donations to the work of Pamoja supporting the needy in Africa, as well as our participation in Blythswood Care’s annual Christmas shoebox appeal, exemplify our desire to relieve hardship, to the extent that we as a small congregation are able to do so. |
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Additional details of objectives and activities (Optional information)
You may choose to include Regarding the church’s grant-making policy, the trustees decide on a casefurther statements, where by-case basis whether or not to award a grant, as requests or known relevant, about: situations arise. Grants are only awarded in light of the church’s charitable • policy on grant-making; objectives, with an appropriate level of due diligence having taken place • with regard to any potential beneficiary.
- policy programme related investment;
• Regarding volunteer contributions, since the church only employs one fullcontribution made by volunteers. time person, the work of every member of the church, aided by the power of the Holy Spirit, makes a significant difference in its ability to achieve the above objectives. The financial resources of the church, to a very large extent, are also given by the members, and much work is done privately, without recognition, and the hours and value of that time cannot be quantified.
Section D Achievements and performance
Summary of the main During this year the main ways in which the church has sought to fulfil the achievements of the charity calling of Christ upon it have been as follows: • during the year Preaching and teaching the whole counsel of God. This was primarily achieved through the regular teaching of the church on Sunday, through midweek prayer and Bible study meetings, and through men’s and ladies’ fellowship meetings.
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Sharing the good news about the love of Christ through running occasional Christianity Explored courses, as well as hosting special evangelistic events where the gospel is clearly proclaimed.
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Seeking to impact the emerging generation through weekly Sunday School meetings, organising children’s Saturday Clubs every half-term, and holding monthly young adult teaching and fellowship meetings.
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Providing financial, practical and prayer support to individuals and organisations seeking to advance the gospel of Christ. The church supported individuals working in Europe, the Middle East and Far East, as well as organisations conducting gospel outreach in UK prisons (Daylight Christian Prison Trust and London City Mission). We also helped Christian organisations providing care for the poor and disadvantaged in Eastern Europe (Blythswood Care) and Africa (Pamoja).
Section E Financial review
Brief statement of the charity’s The trustees have determined that the church should aim to hold policy on reserves unrestricted reserves of no less than £35,000 (which equates to about 6 months of unrestricted expenditure) so that the church can continue to operate should income and/or expenditure vary adversely. At the year end, the church held unrestricted reserves of £117,762 and the church is therefore complying with its reserves policy. Of this amount, £70,000 has been designated as part of the church’s Building Fund. At the end of the year the church also held £46,284 in restricted reserves, comprising of the Building and Deacons’ Funds, the latter of which allows emergency aid to be provided for those suffering acute hardship.
The budget for the 2025/26 financial year shows a predicted surplus of around £14,000, therefore no issues are envisaged with regard to the church as a going concern.
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Details of any funds materially The Special Offerings fund shows a deficit of £250. This small negative in deficit balance will be covered by Gift Aid received after the year end.
Further financial review details (Optional information)
You may choose to include As far as Income is concerned, over 97% of funds were received through additional information, where the freewill giving of members and adherents to the church. relevant about:
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the charity’s principal Income to the restricted funds amounted to around 33% of total income. sources of funds (including This was made up of gifts and interest for the Deacons’ Fund, Building any fundraising); Fund, Copper Coin Collection and Special Offerings.
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• how expenditure has supported the key objectives Around 89% of gifts received from individuals was given in a tax-efficient of the charity; manner (only the amount of tax reclaimed directly by the church is shown
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• in the figures on page 8, which excludes tax reclaimed at source by thirdinvestment policy and party organisations such as Stewardship, Charities Aid Foundation and
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objectives including any Charities Trust).
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ethical investment policy adopted. As far as Expenditure is concerned, around 45% of outgoings during the year were related to the cost of employing and reimbursing the necessary expenses of our Minister.
Around 25% of expenditure was associated with Property costs, which included the provision of accommodation for our Minister and the rental of church premises.
The above amounts form a significant portion of church expenditure as a whole, however the value of having our own Minister to lead the congregation in its spiritual growth, and thus enabling the church to fulfil its objectives, far outweighs the financial cost of his employment and housing.
Of the remaining expenditure, the most significant portion was the 16% donated to individuals and organisations, part of which included those working in the mission field at home and abroad. This expenditure helped with gospel outreach or supported those in need. Where possible, the church aims to donate at least 10% of its income towards missionary support, and this was achieved again last year (over 15% of our income was given to those engaged in mission work).
Section F Other optional information
A total of £3,484 was paid to trustees or their close family members, as reimbursement for expenses incurred on behalf of the church.
The above amount excludes additional payments made to Darren Moore, a trustee who is also employed as the Minister of the church. His salary, pension, insurance, and telephone contributions amounted to £40,140.
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Section G
Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:
Signature D R Ferguson Full name David Richard Ferguson Position (e.g Secretary, Chair, etc.)[ Chairman ] Date 17 November 2025
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Independent examiner’s report on the accounts
Section A Independent Examiner’s Report
Report to the trustees / members of[Chelmsford Presbyterian Church ]
Charity no year ended[31/03/2025 ] (if any)[1160844 ]
On accounts for the
Set out on pages ~~[T~~ 8 to 12
Responsibilities and I report to the trustees on my examination of the accounts of the above charity basis of report (“the Charity”) for the year ended 31/03/2025.
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”).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent I have completed my examination. I confirm that no material matters have come examiner’s statement to my attention in connection with the examination which gives me cause to believe that in any material respect:
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accounting records were not kept in accordance with section 130 of the 2011 Act; or
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the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: C D Sigston Date: 20 . 11 . 2025
Name: ~~[eT~~ Colin Sigston Relevant professional GCE ‘A’ Level Mathematics qualification(s) or H.N.D. Mechanical & Production Engineering body (if any):
Address: 15 Roslings Close Chelmsford CM1 2HA
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Section B
Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose.
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CHELMSFORD PRESBYTERIAN CHURCH
Receipts and Payments Account
for the year ending 31/03/2025
| General Designated Funds Funds Notes £ £ Incoming Resources Charitable income Grants and gifts received 75,526 - Tax refunds under Gift Aid 11,370 - 86,897 - Other income Interest receivable 734 - Loan repayments - - Other 103 - Total Incoming Resources 87,734 - Resources Expended Charitable expenditure in furtherance of the church’s objective Direct costs 2 70,368 - Grants and loans payable 3 9,695 - Total Resources Expended 80,063 - Net Incoming/(Outgoing ) Resources before transfers 7,671 - Transfers between funds 6 - - Net Movement in Funds 7,671 - Starting Balances 40,091 70,000 Ending Balances 47,762 70,000 Unrestricted Funds |
Restricted Funds £ 34,352 6,179 40,531 2,835 60 - 43,426 - 10,975 10,975 32,451 - 32,451 13,833 46,284 |
Total 2024/25 £ 109,878 17,549 127,428 3,569 60 103 131,160 70,368 20,670 91,038 40,122 - 40,122 123,924 164,046 |
Total 2023/24 £ |
|---|---|---|---|
| 74,728 12,370 |
|||
| 87,098 2,907 30 1,037 |
|||
| 91,072 | |||
| 58,514 14,050 |
|||
| 72,564 | |||
| 18,507 - |
|||
| 18,507 105,416 |
|||
| 123,924 |
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CHELMSFORD PRESBYTERIAN CHURCH
Statement of Assets and Liabilities
for the year ending 31/03/2025
| General Designated Funds Funds Notes £ £ A Cash funds Cash at bank with immediate access 47,762 - Notice deposits - 70,000 Total 47,762 70,000 B Other monetary assets Gift aid due to charity 3,313 - Sunday offerings to be banked 65 - Other debtors - - Total 3,378 - _ Outstanding loans (all subsequently repaid after Year-End)_ C Liabilities Falling due within one year Outstanding Rent 4,578 - Fee for Independent Examination - - 4,578 - Falling due after one year: - - Total 4,578 - D Assets retained for charity's own use Land and buildings (church manse) Equipment Total Unrestricted Funds |
Restricted Funds £ 5,225 41,059 46,284 726 679 5,705 7,110 - - - - - |
Total Total 2024/25 2023/24 £ £ 52,987 49,587 111,059 74,337 164,046 123,924 4,039 2,914 744 - 5,705 765 10,487 3,679 4,578 1,197 - 1,000 4,578 2,197 - - 4,578 2,197 Current Value £ 511,602 3,525 515,127 |
|---|---|---|
Current values have been estimated by the trustees.
The Estimated Market Value of the manse is based on the purchase price and building society projections.
E Guarantees and secured debts
No guarantees have been made, which result in an outstanding potential liability as at the year-end date.
There are no outstanding debts at the date of the statement of assets and liabilities, which are owed and which are secured by an express charge on any of the assets of the CIO.
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The accounts were approved by the trustees and signed on their behalf by:
Signature D R Ferguson Full name David Richard Ferguson Date 17 November 2025
The notes on pages 11 and 12 form part of these accounts.
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CHELMSFORD PRESBYTERIAN CHURCH
Notes to the Accounts
for the year ending 31/03/2025
1. Accounting Policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
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. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| Direct costs General Designated Funds Funds £ £ Employment costs (Note 4) 40,130 - Property costs (Note 5) 21,662 - Insurance 1,330 - Support services 1,150 - Outreach activities 1,073 - Work among the young 1,277 - Equipment maintenance - - Equipment purchase 34 - Management & administration 3,538 - Other costs 174 - 70,368 - Grants and Discretionary Payments Loans - Individuals - - Grants - Individuals 2,125 - Grants - Institutions 7,570 - 9,695 - The grants to institutions amounting to £1,000 or more during the year PAMOJA (supporting schools & orphanages in Kenya) Operation Mobilisation (supporting worldwide missions) LCM (supporting outreach work in London) Daylight Christian Prison Trust (outreach to prisoners in the UK) EPCEW Presbytery (supporting other churches in the presbytery) Unrestricted Funds |
Restricted Funds £ - - - - - - - - - - - 5,000 2,875 3,100 10,975 were: |
Total Total 2024/25 2023/24 £ £ 40,130 38,072 21,662 10,538 1,330 1,370 1,150 2,318 1,073 1,255 1,277 464 - 118 34 121 3,538 4,159 174 100 70,368 58,514 5,000 - 5,000 5,200 10,670 8,850 20,670 14,050 3,470 2,150 1,500 1,000 1,000 |
|---|---|---|
2. Direct costs
3. Grants and Discretionary Payments
4. Employees
The church has one employee, Rev Darren Moore, to whom the employment costs above refer, a trustee who, as authorised in the church's constitution, and in his capacity as minister of the church, received a salary of £35,520 during this financial year.
cont…
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5. Property costs
| Rent Council tax & water rates Maintenance 6. Movement of Funds General Funds Designated Funds Building Fund Restricted Funds Deacons’ Funds Building Fund *Special Offerings Copper Coin Collection Total Funds |
Balance at 31/03/24 40,091 70,000 70,000 9,496 4,337 - - 13,833 123,924 |
Incoming Resources 87,734 - - 3,546 36,822 3,005 53 43,426 131,160 |
Resources Expended (80,063) - - (7,668) - (3,255) (53) (10,975) (91,038) |
Total Total 2024/25 2023/24 £ £ 16,275 6,770 3,174 3,044 2,213 723 21,662 10,538 Transfers Balance at 31/03/25 - 47,762 - 70,000 - 70,000 - 5,375 - 41,159 - (250) - - - 46,284 - 164,046 |
|---|---|---|---|---|
*The small negative balance will be covered by Gift Aid received after the year end.
Designated/Restricted Fund Purposes: Copper Coin Collection - Given to PAMOJA, supporting schools & orphanages in Kenya Building Fund - Purchase/maintenance of church property Deacons’ Funds - Providing relief of hardship or suffering Special Offerings - One-off restricted collections, e.g. for mission partners
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