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← Bourne Christian Centre

2024-03-31-accounts

Charity no. 1161520

Bourne Christian Centre Trustees Annual Report and Unaudited Financial Statements For the year ended 31 March 2024

Bourne Christian Centre

Reference and administrative details

For the year ended 31 March 2024

Charity number 1161520
Registered office and Bourne Chapel
operational address Waters Road
Kingswood
Bristol
BS15 8BE
Trustees The trustees who served during the year and up to the date of this
report were as follows:
C Cox
S Edwards
R Finlayson
S Lee
M Southall
D Wellington (resigned 21 June 2023)
Leadership team The leaders who held office during the year are:
Ben and Joanna Mitchell
Mark and Vicky Payton
Jon and Julia Pike
Mark and Karen Southall
Jon Steer
Bankers CAF Bank Ltd
PO Box 289
West Malling
Kent
ME19 4TA
The Co-operative Bank plc
PO Box 101
1 Balloon Street
Manchester
M60 4EP
Independent examiner Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Bourne Christian Centre

Report of the trustees

For the year ended 31 March 2024

The trustees present their report along with the financial statements of the charity for the year ended 31 March 2024. The financial statements comply with 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 (FRS 102) (effective 1 January 2019).

The income of the charity is below the threshold for a statutory audit to be required. The trustees have therefore opted to have the accounts independently examined fulfilling the requirements of the Charity Commission.

STRUCTURE GOVERNANCE AND MANAGEMENT

Bourne Christian Centre is a registered charity and uses the names of Bourne Christian Centre, Bourne Family Project, Bourne Relief and The Storehouse for the various parts of its work.

Governance

Bourne Christian Centre is led by the Leadership Team and Trustees. The Leadership team have responsibility for the spiritual direction and vision. The Trustees have legal responsibility for the charity and seek to support the outworking of the Leadership team’s vision and direction in accordance with the charity’s constitution and relevant laws and regulations.

The two teams meet during the year to discuss plans and direction or where need arises to discuss specific topics.

Trustees

The trustees and leaders who held office during the year, or currently hold office are set out on page 1 of the accounts.

All trustees held office throughout the year, except where stated, and no remuneration has been paid to any trustee.

New trustees are appointed by the existing trustees, to bring the appropriate balance of experience and skills. Induction training is provided by the existing trustees, and further third-party training is provided as appropriate.

Governing document

The charity is a Charitable Incorporated Organisation, governed by a constitution dated 23 February 2015 and is a registered charity, registered in England and Wales.

Involvement with other charities

Rob Scott-Cook of Woodlands Group of Churches provides the Leaders of the church with support and spiritual oversight, through the building of relationship and communication.

Risk management

The trustees review the major risks the charity faces on a regular basis and have identified the following risks:

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Bourne Christian Centre

Report of the trustees

For the year ended 31 March 2024

Financial sustainability – the trustees believe that maintaining the reserves at the agreed level, combined with our forecasting and monthly scrutiny of management accounts, will provide sufficient resources in the event of adverse conditions. For more details of the reserves policy see note on page 11 in the accounts document.

Safeguarding – the church undertakes a significant amount of work with children, young people and vulnerable adults and we ensure their safety in our care is paramount. The church safeguarding procedure and policy is based on Thirtyone:eight template and is reviewed annually.

Health and Safety – the trustees continue to review our policies and procedures and perform risk assessments for events held during the year.

Reputational risk – the trustees review the impact on reputation that any activity we undertake may have and seek to take appropriate mitigating action, as necessary.

A risk review is ongoing and we continue to look to reconsider our points of risk and ensure appropriate mitigations are in place where required to safeguard the sustainability and assets of the charity.

CHARITABLE OBJECTIVES

Objectives

The objectives of the trust are to proclaim and further the Gospel of God concerning his Son Jesus Christ our Lord, the preaching and teaching of the Christian faith and the relief of people in need, hardship or distress.

When planning the activities to outwork our objectives the trustees have considered the Charity Commission’s guidance on public benefit and the specific guidance on charities for the advancement of religion.

We subscribe to the Evangelical Alliance’s statement of faith.

Vision

The church has a strong and committed congregation and as a group we are keen to find God and outwork his vision for this church:

Rooted in Christ, Growing in love

The leadership see us outworking this through being a ‘deep and wide’ church. We need to get deep as a church in the spirit, the word (the Bible) and love, with a hunger to receive new gifts, to grow in our gifting and to enable others to do the same. Wide is about more than our church, it is about reaching out into the community. Increasingly we want to be a church that:

proclaims good news to the poor, binds up the broken hearted, proclaims freedom to the captives and release from the darkness for the prisoners, proclaims the year of the Lord’s favour and the day of the vengeance of our God, comforts all who mourn and provides for those who grieve in Zion

Isaiah 61:1

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Bourne Christian Centre

Report of the trustees

For the year ended 31 March 2024

There are three areas that we are focusing on to outwork this vision:

An important part of outworking our vision is for us to take our place in the body of Christ in Bristol, which we are achieving through our relationship with the Woodlands Group of Churches.

Public benefit

The activities that the charity undertakes to meet its charitable purposes for public benefit are:

Further details on the activities of the charity and how it has delivered public benefit are described below.

Pastoral care and outreach

People who come to the church regularly are invited to join a homegroup and the leaders of these groups develop a close relationship with their members. This personal contact enables people to grow in their relationship with God and to deal with any issues they are encountering. Where further help is needed to support individuals, the leadership of the church become involved.

The church is involved in outreach through talking to shoppers at Kings Chase Shopping Centre, as well as through the meetings and groups we run.

Grants are paid at the discretion of the trustees; these grants are for the furtherance of the gospel or for those in need of financial support. For an analysis see note 6 in the accounts.

The church is committed to reaching as many of the local community as possible and this is achieved through advertising our services and other weekly activities at the church and meeting people at the shopping centre.

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Bourne Christian Centre

Report of the trustees

For the year ended 31 March 2024

GATHERED CHURCH

Objectives and activities

Meetings where the church gathers are a useful forum to preach the gospel and help people grow in their relationship with God. The church does not operate a formal membership structure but seeks to support all those who come to our meetings. The church holds the following meetings:

The church also runs groups for the local community:

We also host a branch of the East Bristol Foodbank from our offices, staffed by volunteers from the churches in Kingswood. We also open our facilities to NHS Blood and Transport to support with their ‘Giving Blood’ sessions.

Volunteers

The trustees are incredibly grateful for the volunteers who work within the church. We currently have 52 people who help on a voluntary basis and without them the church would not function. The volunteers are involved in every area of the church, particularly:

Achievements and performance

On the first Sunday of the month, we hold our Bourne Café: a more informal service in the Lower Hall with space for discussion, cakes, and coffee. This is an opportunity for those who are looking into Christianity to ask questions and find out more about our faith. We also invite those attending groups (Silver Singers, Community Club, Bourne Toddlers, and Bourne Youth Club) to Bourne Café to experience church in an informal setting.

Children’s and youth work

We have two classes for children and youth on a Sunday morning, for those walking through to aged eighteen. These classes use age-appropriate material to help them understand more about the Christian faith and to build their relationship with God.

The Bi-weekly Fusion youth homegroup (Years 6-13) has a focus on fellowship and discipleship and is run from the Church premises. We have taken the group through the Youth Alpha course and opened it up to youth that attend the Bourne Youth Club. Most weeks we saw 25 young people attend and take an interest in exploring faith further.

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Bourne Christian Centre

Report of the trustees

For the year ended 31 March 2024

Bourne Youth Club (years 6-13) runs on the first and third Friday. We are currently seeing about 30 children each week, with half of those attending having no other links with our church. Each session includes games, a talk, and some food. It is well supported by volunteers who come and cook the children some food and build relationships with them.

BOURNE FAMILY PROJECT

Our mission is to express Christ’s compassion and love to our community through providing advice, training, resourcing, adult counselling, children’s therapy, and forest school.

We welcome families and individuals from across Bristol and South Gloucestershire via self-referrals, or through other organisations and services such as GP’s, schools, and nurseries. Whatever their reason for seeking our support, our team of qualified and student therapists help people to:

The Children’s Creative Therapy is a way for troubled children to process their traumatic experiences, either through talking, or the metaphor of play, helping to make painful memories less intense and increasing resilience.

The Adult Counselling works in a person-centred way, carefully listening to each person’s story, empowering individuals to help clients understand how their personal history has impacted them, learn their personal triggers, and identify ways to be more resilient.

We have links with the local health centres and schools enabling us to reach as wide a section of the local community as possible. A small charge is made for our services, but we consider individual’s circumstances to ensure that an inability to pay does not exclude any beneficiaries.

Sessions are £20 with every session being funded via fees and the Family Fund (from some of the regular donations). Therapists discuss fees and slowly reduce the amount requested in small increments if they are unable to pay. Information about personal grants is sent out to those who refer to encourage them to seek funding from other sources if unable to pay. Subsidised clients are given 12-16 sessions with no opportunity for extension.

Objectives and activities

The focus for our services continues to be adult counselling and children’s creative therapies. We recognise the need for a more holistic approach that goes beyond the therapy room and have continued our Forest School Holiday provision this year bringing in an average of £107 profit each session. The toddler stay-and-play outdoor session has become a wonderful place of support and making connections but has not developed into a source of income as initially planned. This role is being reviewed.

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Bourne Christian Centre

Report of the trustees

For the year ended 31 March 2024

Due to volunteer availability, running further Cooking Healthily on a Budget Courses has not occurred but the funding remains so zero-hour contracts are being written to enable more sessions to run. CAP changed their Money Course meaning that all our volunteers had to retrain before we could run a Money Coaching course. This is planned for later in 2024.

Our Counselling Service offers one-to-one weekly counselling to adults (over 18). Sessions run three days and one evening a week. The sessions are 50 minutes to 1 hour. The team comprises of two qualified paid counsellors, plus 3 volunteers and 5 students.

Our Creative Therapy Service continues to offer one-to-one weekly therapy to children aged 4-16. Weekly sessions last for 45 minutes and run four days a week. Each therapist also conducts reviews with parents/carers every 6-8 weeks. We have one qualified volunteer and 1 student. The low level of students and volunteers has led to fewer children being seen this year. Our focus is on finding grants to fund this in 2024.

Achievements and performance

At the start of this financial year, we had 36 on the children’s waiting list. We now have new practices to keep the waiting list monitored closely. Over the year, it has increased to 58. To support the more complex cases on the list we are going to hire a qualified counsellor short term.

We are ensuring that BFP is increasingly sustainable by taking the following steps:

Future plans include:

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Bourne Christian Centre

Report of the trustees

For the year ended 31 March 2024

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Bourne Christian Centre

Report of the trustees

For the year ended 31 March 2024

Income this year:

Our income from expected fees has increased from only achieving 61% to 77%.

The card machine will continue to be promoted as the best way to pay to help know exactly what is coming in instead of waiting for monthly updates of online payments and then chasing fees.

BOURNE RELIEF

Bourne Relief was established as the fundraising section of the church, with the aim of supporting and enabling those in need wherever they are. The projects we supported in this year were:

Objectives and activities

ROTE is a project founded by two members of the Church congregation Paul and Francesca Meager after spending 2018 and 2022 in Mozambique serving. The project currently supports 6 boys with their annual school enrolments and have provided them with school uniforms, books, stationery, P.E kits and shoes, as well as items to help them with employment, such as bikes. ROTE has also helped to build brick houses through Iris Ministries’ house building sector, ‘Mercy Ministries.’

The Storehouse was initiated as a response to the increase in hardship we are seeing in Bristol and South Gloucestershire. Our community has been noticeably affected by the rise in heating and electricity bills and many people are struggling to provide enough food and warm clothing for themselves and their families. The Storehouse is intended to ‘Meet the needs of those in need’ and can include helping people with clothing, food, heating, and wellbeing needs. Currently those accessing help from The Storehouse are primarily from Foodbank, Bourne Christian Centre and the clubs run by Bourne Christian Centre. For The Storehouse to run effectively, BCC provides a small storage area in the office kitchen for food and a cupboard for storing clothes in the Upper Hall. The Outreach Leader is also available throughout the week to run the ministry as and when needed. The fundraising is done by means of regular donations, sponsored and social events.

Achievements and performance

During April and May of 2023 ROTE funded the running of a homework club for boys who are not in the correct school year for their age. This included employing 1 teacher and 1 assistant.

For the year April 23-March 24 ROTE has provided the school uniforms, books, stationery, shoes, backpacks and PE kits for 5 boys on the ROTE programme.

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Bourne Christian Centre

Report of the trustees

For the year ended 31 March 2024

Over the past year ROTE has built one house for a family of one of the boys on the ROTE programme. This house was built to replace a crumbling mud hut housing around 8 children and 3 adults.

Our ROTE workers, Paul and Francesca also provide ongoing emotional support and prayer to the boys on the ROTE programme through regular WhatsApp calls. This helps keep the boys accountable for their school attendance and gives them the motivation and encouragement they need to carry on in such a tough environment. Currently one boy is in year 9, three boys are in year 10 and one is in year 11.

The Storehouse gives out physical items to people on an occasional basis. Receiving support on a formal weekly basis is not something Storehouse seek to offer. Should it be noticed that someone is depending on Storehouse for regular support, further help and referring them to appropriate professional services would happen immediately.

The type of help Storehouse can offer is practical help to meet basic needs that affirm human dignity and comply with basic humanitarian rights to such things as food, clothes, warmth, and shelter. Help could include clothing, shoes, food, toiletries, money on an electric card, bedding or if homeless, a tent or booking a space in a night shelter or hostel for up to three nights. Money alone is not directly given.

Grant making policy

Grants are paid to individuals and charities at the discretion of the trustees and in line with the charity’s grant making policy. These grants are for the furtherance of the gospel or for those in need of financial support. Grants paid out in the year amounted to £5,008 (see note 6 in financial statements).

FINANCIAL REVIEW

Principal funding sources and expenditure

Unrestricted funds

The unrestricted church income mainly comes from donations made by church members. This is used to support the pastoral work and to meet the costs of holding the various church meetings.

Fee income from users of the Bourne Family Project is included in unrestricted income and transferred to a designated fund to support the costs of the project.

To help with routine maintenance and to support the planned renovation of the buildings we have a designated fund for maintenance, with income transferred from unrestricted funds. During the year funds were expended from the maintenance fund to replace a boiler servicing the chapel building. Unused funds are carried forward to enable us to undertake larger maintenance and renovation works.

Expenditure from unrestricted funds comprises salary costs for our operations and admin staff and expenditure to ensure the operations of our church ministries and Sunday services.

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Bourne Christian Centre

Report of the trustees

For the year ended 31 March 2024

Restricted funds

Restricted collections

During the year there have been occasions where church members have been asked to support, or have offered to support, projects and so the income for these has been included as restricted collections. The main restricted collections that church members have contributed to are:

As well as these collections, church members contribute to The Storehouse and Bourne Family Project.

Donations to our building funds continue and have begun to be drawn upon as we begin phase 1 of our building plans which include installing a lift in the chapel.

The ministries and outreach leader funds are drawn upon each month to support the payment of this role’s salary.

Policy on reserves

The trustees have examined the requirement for free reserves and consider that a level of three to six months general expenditure would be adequate. At the year end this would be between £27,715 and £55,430 compared to free reserves of £28,113 which equates to 3 months.

The charity is also building up a designated maintenance fund so that we should have funds available for routine maintenance and to cover any major work that may be required. To support our building project the charity has a building fund and unspent funds are carried forward each year to support the financial resources required to deliver this project.

The charity holds unrestricted, general reserves of £28,113, designated reserves that can be drawn down, if necessary, of £15,771, and a cash balance of £96,703 without impacting restricted funds.

The trustees consider that the charity has sufficient unrestricted reserves and cash flow to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved. For this reason, the accounts have been prepared on the going concern basis.

THANK YOU

We are very appreciative of the grant funders that have supported us this year and would like to thank:

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Bourne Christian Centre

Report of the trustees

For the year ended 31 March 2024

We would like to thank the church members for their support and all the work they do to outwork the church vision. They support us in a variety of ways; including:

STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which 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. The trustees 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity have no liability to contribute to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

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Bourne Christian Centre

Report of the trustees

For the year ended 31 March 2024

Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 28 June 2024 and signed on their behalf by

S . L . Edwards

Simon Edwards, Trustee

13

Independent examiner's report

To the trustees of

Bourne Christian Centre

I report to the trustees on my examination of the accounts of Bourne Christian Centre (the CIO) for the year ended 31 March 2024, which are set out on pages 15 to 31.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the CIO’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

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

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Date: 28 June 2024 Robert Wilson FCA Member of the ICAEW For and on behalf of:

Godfrey Wilson Limited

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

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Bourne Christian Centre

Statement of financial activities

For the year ended 31 March 2024

Note
Income from:
Donations and gifts
3
Charitable activities
4
Investments
Total income
Expenditure on:
Raising funds
Charitable activities:
Gathered Church
Pastoral and Outreach
Bourne Family Project
Overseas mission
Total expenditure
5
Net income / (expenditure)
Transfers between funds
Net movement in funds
7
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Restricted
Unrestricted
£
£
41,908
80,193
5,306
24,803
96
1,374
47,310
106,370
70
-
10,005
92,440
631
1,969
13,594
30,119
4,459
70
28,759
124,598
18,551
(18,228)
(6,421)
6,421
12,130
(11,807)
35,738
401,285
47,868
389,478		 2024
2023
Total
Total
£
£
122,101
108,031
30,109
25,330
1,470
518
153,680
133,879
70
-
102,445
90,380
2,600
2,533
43,713
41,999
4,529
4,009
153,357
138,921
323
(5,042)
-
-
323
(5,042)
437,023
442,065
437,346
437,023

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 14 to the accounts.

15

Bourne Christian Centre

Balance sheet

As at 31 March 2024

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
12
Net current assets
Net assets
13
Funds
14
Restricted funds
Unrestricted funds
Designated funds
General funds
Total charity funds		 £
3,808
96,703
100,511
(8,759)		 2024
£
345,594
91,752
437,346
47,868
361,365
28,113
437,346		 2023
£
349,516
3,114
91,157
94,271
(6,764)
87,507
437,023
35,738
363,909
37,376
437,023

Approved by the trustees on 28 June 2024 and signed on their behalf by

S . L . Edwards

Simon Edwards, Trustee

16

Bourne Christian Centre

Notes to the financial statements

For the year ended 31 March 2024

1. Accounting policies

a) Basis of preparation

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

Bourne Christian Centre 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 note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern. The charity holds unrestricted, general reserves of £28,114 and designated reserves held in net current assets, that can be drawn down if necessary, of £15,771, without impacting restricted funds. The cash balance is £96,704. The trustees therefore consider that the charity has sufficient unrestricted reserves and cash flow to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

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Bourne Christian Centre

Notes to the financial statements

For the year ended 31 March 2024

1. Accounting policies (continued)

f) Funds accounting

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Expenditure is analysed as follows:

Raising Funds

This includes expenses for fundraising events.

Gathered Church

This includes the cost of running the meetings to proclaim the gospel, including the Sunday morning meeting, mid-week meetings for youth etc. and costs of the Bourne Chapel and items necessary to hold meetings.

Pastoral and Outreach Costs

This includes expenses for the pastoral team, outreach and grants made by the church to support charities and individuals including those working overseas.

Bourne Family Project

This is the cost of the work we do to support families including counselling, children’s creative therapies and group work.

Overseas Mission

This includes the distribution of sponsorship and donations made to Bourne Relief for overseas projects.

Support Costs

These are costs incurred to support the activities within the church and includes salaries, insurance and banking. Support costs are allocated to activities based on the proportion of direct activity costs.

Governance Costs

This includes costs incurred in respect of constitutional and statutory matters including the independent examination costs.

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Bourne Christian Centre

Notes to the financial statements

For the year ended 31 March 2024

1. Accounting policies (continued)

h) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the following basis, which is an estimate of resources used in each activity:

2024 2023
Raising funds 0.0% 0.0%
Gathered Church 75.4% 72.6%
Pastoral and Outreach 2.2% 2.4%
Bourne Family Project 22.2% 24.8%
Overseas Mission 0.2% 0.2%

i) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Freehold buildings 2% straight line
Fixtures and fittings:
PA equipment 10% straight line
Other 25% straight line

Items of equipment are capitalised where the purchase price exceeds £500.

j) 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.

k) Cash at bank and in hand

Cash at bank and cash 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.

l) Creditors

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.

m) 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 recognised at amortised cost using the effective interest method.

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Bourne Christian Centre

Notes to the financial statements

For the year ended 31 March 2024

1. Accounting policies (continued)

n) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

o) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation rates as described above.

2. Prior period comparatives: statement of financial activities

Income from:
Donations and gifts
Charitable activities
Investments
Total income
Expenditure on:
Charitable activities:
Gathered Church
Pastoral and Outreach
Bourne Family Project
Overseas mission
Total expenditure
Net income / (expenditure)
Transfers between funds
Net movement in funds		 Restricted
£
£
37,046
70,985
1,988
23,342
17
501
39,051
94,828
15,875
74,505
861
1,672
12,421
29,578
4,009
-
33,166
105,755
5,885
(10,927)
(5,033)
5,033
852
(5,894)
Unrestricted		 2023
Total
£
108,031
25,330
518
133,879
90,380
2,533
41,999
4,009
138,921
(5,042)
-
(5,042)

20

Bourne Christian Centre

Notes to the financial statements

For the year ended 31 March 2024

3. Income from donations and gifts

3.
Income from donations and gifts
Gathered Church
Bourne Family Project
Overseas Mission
Total income from donations and gifts
Prior period comparative:
Gathered Church
Bourne Family Project
Overseas Mission
Total income from donations and gifts
4.
Income from charitable activities		 Restricted
£
£
23,827
80,193
15,410
-
2,671
-
41,908
80,193
Restricted
£
£
22,785
70,985
9,313
-
4,948
-
37,046
70,985
Unrestricted
Unrestricted		 2024
Total
£
104,020
15,410
2,671
122,101
2023
Total
£
93,770
9,313
4,948
108,031
Income from charitable activities
Gathered Church:
Room hire and rent
Other income
Bourne Family Project:
Grants
Fees
Fundraising
Total income from charitable activities		 Restricted
£
£
-
8,450
-
635
4,809
-
-
15,718
497
-
5,306
24,803
Unrestricted		 2024
Total
£
8,450
635
4,809
15,718
497
30,109

21

Bourne Christian Centre

Notes to the financial statements

For the year ended 31 March 2024

4.
Income from charitable activities (continued)
Prior period comparative:
Gathered Church:
Room hire and rent
Other income
Bourne Family Project:
Grants
Fees
Total income from charitable activities		 2023
Restricted
Total
£
£
£
-
9,525
9,525
-
1,089
1,089
1,988
-
1,988
-
12,728
12,728
1,988
23,342
25,330
Unrestricted

22

Bourne Christian Centre

Notes to the financial statements

For the year ended 31 March 2024

5. Total expenditure

Total expenditure
Staff costs (note 8)
Grants payable (note 6)
Event costs
Premises costs
General expenses
Insurance
Accountancy
Legal and professional
Depreciation
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising
funds
£
-
-
70
-
-
-
-
-
-
70
-
70		 Gathered
Church
£
35,432
-
-
12,842
15,775
-
-
-
13,737
77,786
24,659
102,445		 Pastoral
and
Outreach
£
-
550
-
-
1,329
-
-
-
-
1,879
721
2,600		 Bourne
Family
Project
£
30,711
-
-
-
5,736
-
-
-
-
36,447
7,266
43,713		 Overseas
Mission
£
-
4,458
-
-
-
-
-
-
-
4,458
71
4,529		 Support and
governance
costs
£
12,430
-
-
6,379
7,519
3,289
2,400
700
-
32,717
(32,717)
-		 2024 Total
£
78,573
5,008
70
19,221
30,359
3,289
2,400
700
13,737
153,357
-
153,357

Total governance costs were £2,400 (2023: £2,220).

23

Bourne Christian Centre

Notes to the financial statements

For the year ended 31 March 2024

5.
Total expenditure (continued)
Prior period comparative
Staff costs (note 8)
Grants payable (note 6)
Premises costs
General expenses
Insurance
Accountancy
Legal and professional
Depreciation
Sub-total
Allocation of support and governance costs
Total expenditure		 Gathered
Church
£
29,498
-
14,169
9,916
-
-
-
13,427
67,010
23,370
90,380		 Pastoral
and
Outreach
£
-
-
-
1,764
-
-
-
-
1,764
769
2,533		 Bourne
Family
Project
£
27,588
-
-
6,421
-
-
-
-
34,009
7,990
41,999		 Overseas
Mission
£
-
3,930
-
-
-
-
-
-
3,930
79
4,009		 Support and
governance
costs
£
11,824
-
6,246
7,197
3,216
2,220
1,505
-
32,208
(32,208)
-		 2023 Total
£
68,910
3,930
20,415
25,298
3,216
2,220
1,505
13,427
138,921
-
138,921

24

Bourne Christian Centre

Notes to the financial statements

For the year ended 31 March 2024

6. Grants payable

Grants to individuals:
UK (2024: 2, 2023: 0)
Overseas (2024: 8, 2023: 8)
Grants to organisations:
Overseas mission:
IRIS Pemba
7.
Net movement in funds
This is stated after charging:
Depreciation
Operating lease payments
Trustees' remuneration
Trustees' reimbursed expenses
Independent examiner's remuneration:
▪Independent examination (excluding VAT)
8.
Staff costs and numbers
Staff costs were as follows:
Salaries and wages
Pension costs		 2024
£
550
1,458
3,000
5,008
2024
£
13,737
1,250
Nil
Nil
2,400
2024
£
76,666
1,907
78,573		 2023
£
-
3,868
62
3,930
2023
£
13,427
2,113
Nil
Nil
2,220
2023
£
67,169
1,741
68,910

No employee earned more than £60,000 during the year.

The key management personnel of the charitable company comprise the trustees and the leadership team. All key management personnel work in a voluntary capacity.

25

Bourne Christian Centre

Notes to the financial statements

For the year ended 31 March 2024

8. Staff costs and numbers (continued)

Staff costs and numbers (continued)
Family support
Gathered Church
Support
Average head count		 2024
No.
5
1
1
7		 2023
No.
4
1
2
7

9. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

10. Tangible fixed assets

Tangible fixed assets
Cost
At 1 April 2023
Additions in year
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023		 Freehold
land and
buildings
£
523,284
6,421
529,705
185,648
8,381
194,029
335,676
337,636		 Fixtures
and
fittings
£
88,087
3,394
91,481
76,207
5,356
81,563
9,918
11,880		 Total
£
611,371
9,815
621,186
261,855
13,737
275,592
345,594
349,516

26

Bourne Christian Centre

Notes to the financial statements

For the year ended 31 March 2024

11. Debtors

Trade debtors
Prepayments
Income tax recoverable		 2024
£
210
2,176
1,422
3,808		 2023
£
-
1,861
1,253
3,114

12. Creditors : amounts due within 1 year

Creditors : amounts due within 1 year
Accruals
Other taxation and social security		 2024
£
7,801
958
8,759		 2023
£
5,866
898
6,764

13. Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2024
Prior year comparative
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2023		 £
-
47,868
-
47,868
£
-
35,738
-
35,738
Restricted
funds
Restricted
funds		 £
345,594
15,771
-
361,365
£
349,516
14,393
-
363,909
Designated
funds
Designated
funds		 General
funds
£
-
36,872
(8,759)
28,113
General
funds
£
-
44,140
(6,764)
37,376		 Total
funds
£
345,594
100,511
(8,759)
437,346
Total
funds
£
349,516
94,271
(6,764)
437,023

27

Bourne Christian Centre

Notes to the financial statements

For the year ended 31 March 2024

14. Movements in funds

Movements in funds
Restricted funds
Restricted Church Funds:
Building Fund
Overseas Mission Fund
Ministries and Outreach leader
Bourne Relief:
Overseas projects
Storehouse
Bourne Family Project:
Donations and fundraising
Aviva wellbeing grant
Grant - Quartet Foundation
Souter Trust grant
Total restricted funds
Designated funds:
Fixed assets fund
Maintenance fund
Bourne Family Project
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1 April
2023
£
17,034
786
-
5,953
2,226
7,573
1,688
-
478
35,738
349,516
14,393
-
363,909
37,376
401,285
437,023		 Income
£
14,145
-
9,683
2,767
-
15,906
-
4,809
-
47,310
-
3,254
19,444
22,698
83,672
106,370
153,680		 £
-
-
(9,683)
(4,529)
(622)
(11,819)
(48)
(1,580)
(478)
(28,759)
(13,737)
(1,876)
(22,948)
(38,561)
(86,037)
(124,598)
(153,357)
Expenditure		 £
(6,421)
-
-
-
-
-
-
-
-
(6,421)
9,815
-
3,504
13,319
(6,898)
6,421
-
Transfers
between
funds		 At 31
March
2024
£
24,758
786
-
4,191
1,604
11,660
1,640
3,229
-
47,868
345,594
15,771
-
361,365
28,113
389,478
437,346

Purposes of restricted funds Building Fund

Our buildings need major renovation to make them more accessible and inclusive, so a building fund has been established to finance this work. Following work on the flat roof and part of the roof over the Chapel we have started the preparatory work for the installation of a lift to access the first floor of the Chapel.

Overseas Mission Fund

The overseas mission fund includes donations towards the costs of individuals going overseas on mission work.

28

Bourne Christian Centre

Notes to the financial statements

For the year ended 31 March 2024

14. Movements in funds (continued) Purposes of restricted funds (continued) Ministries and Outreach leader

It was decided that we needed more support for the Ministries and Outreach in the church and so a paid role was created to provide this. In order to support the funding of the role the church members were asked if they would agree to provide donations towards this. The donations are used to support the cost of this role with the remainder funded from unrestricted funds.

Overseas projects

Funds donated and fundraising to support projects in Mozambique, grants are made to the individuals and projects that are supported.

The Storehouse

This fund is used to help the poor and those in need with clothing, food and heating. This has been transferred to the umbrella of Bourne Relief.

Bourne Family Project:

The Bourne Family Project supports families in the local area. The project receives donations and grants towards its work and these funds are kept separately and spent in accordance with the funders’ specifications. The specific restricted funds within the Bourne Family Project are:

▪Fundraising – donations and fundraising events specifically to support the project;

Fixed assets fund

The fixed assets are held in a designated fund with the cost of additions funded by a transfer from unrestricted funds. Lift building works during the year were paid for via the church building fund, reflected as a transfer to fixed assets.

Maintenance fund

As well as the building work there is maintenance needed to the building and so the charity has a maintenance fund. This is funded through transfers of unrestricted income, any excess in the maintenance fund will be used for the renovation.

Bourne Family Project

The church transfers unrestricted income to cover some of the costs of Bourne Family Project, this includes fees paid by users of the project and a contribution from church funds.

29

Bourne Christian Centre

Notes to the financial statements

For the year ended 31 March 2024

14. Movements in funds (continued)

Transfers between funds

The church capitalised costs of £6,421 towards installing a lift, these were financed by a transfer from the restricted building fund to the fixed asset fund.

The church supported salaries for the Bourne Family Project via a transfer of £3,504 from unrestricted funds.

Transfers from unrestricted general funds to the fixed assets designated fund relate to fixed asset additions in the year.

Prior year comparative
Restricted funds
Restricted Church Funds:
Building Fund
Overseas Mission Fund
Poor Fund
Ministries and Outreach leader
The Storehouse
Bourne Relief:
Overseas projects
Storehouse
Bourne Family Project:
Donations and fundraising
Aviva wellbeing grant
Grant - Quartet Foundation
Souter Trust grant
Total restricted funds
Designated funds:
Fixed assets fund
Maintenance fund
Bourne Family Project
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1 April
2022
£
14,533
786
1,144
625
1,897
5,043
-
9,219
-
353
1,286
34,886
345,597
17,883
-
363,480
43,699
407,179
442,065		 Income
£
7,534
-
-
15,250
-
4,919
46
9,313
2,342
(353)
-
39,051
-
8,265
12,768
21,033
73,795
94,828
133,879		 £
-
-
-
(15,875)
-
(4,009)
(861)
(10,959)
(654)
-
(808)
(33,166)
(13,427)
(1,365)
(21,768)
(36,560)
(69,195)
(105,755)
(138,921)
Expenditure		 £
(5,033)
-
(1,144)
-
(1,897)
-
3,041
-
-
-
-
(5,033)
17,346
(10,390)
9,000
15,956
(10,923)
5,033
-
Transfers
between
funds		 At 31
March
2023
£
17,034
786
-
-
-
5,953
2,226
-
7,573
1,688
-
478
35,738
349,516
14,393
-
363,909
37,376
401,285
437,023

30

Bourne Christian Centre

Notes to the financial statements

For the year ended 31 March 2024

15. Operating lease commitments

The charity had operating leases at the year end with total future minimum lease payments as follows:

Amount falling due:
Within 1 year
Within 1 - 5 years		 2024
£
1,507
3,780
5,287		 2023
£
998
499
1,497

16. Related party transactions

Trustees and connected persons donated, before gift aid, £28,291 (2023: £23,253) to the charity during the year. There were no other related party transactions.

31