HONITON COMMUNITY CHURCH CHARITY NUMBER: 1162085 ANNUAL ACCOUNTS AND TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024
Honiton Communlty Church Trust (Charlty Number 11620851 Account$ for tho Year Ended 31 Mar¢h 2024 Contents Page Pagg Truslees Report Statement ol Trustees Responsibilities ljxlependent Examiner's Reporl Statement ol Financial Activities Balance Sheet 7-11 Notes lo the Financial Statements
Hontton Communlly Church CIO Icharlly Number 11620851 A¢counls lor th• Year Ended 31 March 2024 Tru$1, Annual Rèport R8teron¢e and Admlnlstrallon Detalls Charity narne.. Honiltsn Community Church Other names by which the charity is known.. The Communily Chur¢h. Thfy Community Chufch, Honiton and Sidmouth Registered ¢harily number.. 1162085 Charity's wincipal a(*li&ss'. Honilon Community Church Lees Buildings King Street Honilon Devon EX14 10H Truslee5.' Gillian Donne-Davis Richard Kingdon Carol Hather- resigned 19 August 2024 Clara Rose Tirnolhy Cfone- appoint8d 8 January 2024 Stephanie Drake - appointed 3 June 2024 Structurg, Governance and Management The charity is a Charitable Incorp)iatl Organisation registered 9 June 2015. Trustees are appoinl&l lor a term of Ihree yews by a iesolullon pass1 at a pToperly convened meeling ol the charity trustees. New Iruslees are sugoested by the elders and trustees from the members ol the church and are then linally approved by the trustees. Trustees serye lor Ihree y&ars after which Ihey May pul themselves Iofward lor re-appoinlmenl. In selecling individuals lor appoinltnent as charity Iruslees, the Charity Iruslees must have regard to the skills, knowledge and experiencts needed lor the efleclive administralion of the CIO. The Trust Dged provides lor a minimum ol Ihree Iruslees, lo a MmuM ol tsvdve trustees. On appointment, new trustees are shown the conslitution, recent sets of financial slalemenls and minutes ol previous board rneetings. A copy ol the Charity Commission's guidance 'The Essential Truslee.. What You Need lo Know, and 'Public Benelil.. running a charity, are available lo new trustees il requested, and Ihoy are also recommended lo familiarise themselves wlh the guidance available at www.gov.uk ', 'Chwily Trvslee.. What's Involved,. Obj8ctlv•s and Actlvltlos To advance the Chrisfian faith in accordan¢È wilh Ihe slaletnent of bdiels appeariw in the schedule to the trust deed in the county ol Devon and in such other parts ol the United Kingdom or the WrkI as the trustees may from lime to lime think fit. 21 To promote and lullil such other charitable purposes beneficial to Ihe Community in the said county ol 06von and in such other parts of the United Kingdom or the world as the Iruslees rnay from time to time think lil. Page I
Honiton Communlty Church CIO (Charity Number 1162085) Acwunls for the Year Endgd 31 March 2024 Trus1$, Annual Report Achlevements and Pgrtormancg Honiton Communily Church is a member ol the Commission New Fronliers grouping ol Churches. The Church also has relationships wth olher churches and church leaders within the town. The Church has conlinueo lo maintain a varied programme ol activities. This includes associat1 children's work. wth olhw adult and youth meetings during Ihg Wgek. During the year, the main Sunday morning meetings were held al The Beehiv& Community Cenire, Honiton. Mid-week meetings were held al Meadow View Chapel, Honilon, and at The Kings Centre. Lees Buildings, High Slrtrel, Honilon. The Church employs a manager to run Ihe well-established Honilon Food Bank from The Kings Cenlre. Orher forms ol social aclion have been run in Ihfy past, and will be considered lor the lutLsre. The Church has also continued lo support churches in India. Rg$?rves Poll¢y Unrestricted general 8re held in older that the charity would be able to continue ils activities in the evenl ol a signilieanl drop in Ivnding in the shorl term until allernalive sources were so¢ured. Th8 amount ol reserve that will b& held will be al least £40,000. Thls equates lo approximaldy three months ol unavoidable Costs. These inclu¢Je the salaries ol the ernployees ol the charily. The trustees dedare Ihal they have approved the Iruslees, rgport above Signed on l)ehall ol the charity's trustees on 27 January 2025. Alchard Klngdon Chair of Trust$ Page 2
Honston Communlly Church CIO ICharSly Number 11620851 Ac¢ount8 for the year ended 31 March 2024 Statement of Tru$toe$ Responslbilities The Trustees are responsible lor prewing the Trustees, Annual Report and the linan¢ial slalemenls in accordance wlh applicable law and United Kinodom Aceounling Standards Iunited Kingdon Generally Accepted Accounling Praclicel. Law applicable lo charities in England and Wales requires Ihe Trustees to prepare linancial slatements lor each linanryal year which give a true and lair view ol the charity and of the incoming resources and application ol resources ol the charity lor that year. In preparing these financial slalemenls the Trustees are required lo.. select suitable accounting policies and then apply Ihem consislenlly; - observe the methods and principles in the Charities SOAP.. make juthjemenls and eslimal8s that are reasonable and prudent., stale whether applicable UK Accounting Standards havè been followed, subjo¢1 lo any material deparlures disclosed and explained in the financial 5taternenls,' and prepare the linanciaj statements on the 90ing concern basis unless it is inappropriate lo presumo that the charity will continue in operational existence. The Trustees are responsible lor keeping adequate ac¢ounling records which disclose with reasonable accuracy al any lime the financial position ol Ihe charity and to enable them lo ensure that the financial stalernenls ¢omply with Ihg Charilies Act 2011 and Ihe Charity IAccounts and Fleportsl Regulations 2008. They are also responsible lor safeguarding the assets ol the charity and hence lor laking r&asonatAe steps lor Ihe prgvenlion and deteclion ol fraud and other irregularities. Page 3
Honlton Communlty Ctturch CIO {Charity Number 11620851 A¢counl$ tor the endod 31 March 2024 Independent Ex¥mln•r's Report to the Trustees of Honlton Communlty Church Charltable Incorporat•d I rewrt lo the thartly Iruslees on rny examination ol the accounts of the CIO lor the year ended 31 March 2024. Respecllve responslbilities ol trustees and examlner As the charity truslees ol the CIO you are responsible lor the preparation of the accounts in accordance wlh Ihe requirements ol the Charities Act 2011 Ilhe Act'l. I report in respect ol rny examination ol Ihe CIO'S a¢¢ounts carri out under sgcllon 145 01 Ihg 2011 Aci and in caNying oul my oxaminaiion I have followed all Ihe applicable Directions given by the Charily Commission under section 14515llbl ol the Aot. Indepgndgnt gxamlners, Statement Since the charity's gross income exceeded £250,000 your examiner mLtst be a member ol a body lisled in section 14$ 01 the 2011 Act. I confirm that l am qualified to undertake the examination because l am a rnernbeT ol the Association ol Charter&J Certifi1 Accounlants. which is one ol the listed trdieS. I have Completed my examination. I confirrn that no material rnalters have come to my atlention in connection wilh the examination giving me cause lo believe thal in any malerial respect.. 111 accounting records were not kepl in respect ol the CIO as ¥equired by section 130 01 Ihe Act. or 121 the accounts do not accord wlh thos8 re¢(>rOs; or 131 the a¢coun15 do nol comply with the applicable requirements concerning the lorm and content ol accounls sel out in the Charities IAccounls and Reportsl Regulations 2008 other than any r8quiremenl Ihal the accounls give Iwe and fair view which is not a matter considered as part ol an independent exarnination. I have no concern5 anLf have come across no Olher matters in connection with Ihe examination lo which atlention should be drawn in is report in order lo enable a proper underslanding ol the accounts to be reached. Mr$ M French FCCA Indopandent fyxamlnwr We$tcoti$ ISWI LLP Queens Housè N&w Street Honlton. Devon EX14 18J Dated.. 29 January 2025 Page 4
Hofiiton Communlty Church CIO Icharlty Number 11620851 Accounts lor the year ended 31 Mar¢h 2024 Statement ot Fin#nci81 Activiti¢$ 2024 Restrloted Funds 2023 Total Funds Unrestrlcted Funds Tottl Funds Note Ineomlng foe8. Donations arKI legaeies Voluntary income.. otferings.. Gtn8ral olferings Gift Aided 222.329 119,000 222,329 119.ODO 23,¥J7 30.317 4,408 1,383 401.374 8.714 138,124 85,299 40,304 781 2.266 275,488 Restricted incoft Income lax reclaim8d veStnt income.. baTh4 interest Other incoming $OUr¢e$ Total incornlng resou?$ 23,987 1,065 29,252 4.408 376,372 25,OD2 Resources expèndod: CbaFrtable Activib'e8 180.508 52.029 232.537 1%,608 Total resourtss èXP8nded 180,508 52,029 232.537 196.608 Net incoming resources 195. 127.0271 168,837 78,880 Transfers Total funds brought forword TotBI tLTrnds carried foTrward 369.827 565 691 141.115 114088 510,942 679,779 432,062 510,942 The notes form an Int•grAI part ot th• atcounts Paee 5
Honiton Communily Church CIO Icharlty Number 1162Q851 Aecotsnts 4$ at 31 March 2024 Balance Shefrt 2024 Restr6ct•d Funds 2023 Totsl Funds Unrestrfcted Fund5 Tolal Funds Nots Fixed Assets Tangible assets.. Propety 277,166 277,166 280.666 Currenl Assets Debtors Cash at bank and in halld 15,249 277,837 293,086 1,065 113,023 114.088 16.314 390,860 407,174 25,995 208.836 234,831 Credllorg.. •mounts lalling due wlthin one year 10 4,561 4,555 Net current atI¥ 288,525 114,088 402.613 230,276 Nel asset8 5.691 114.088 679,779 510,942 Fund$ unresIrl9d funds ReStrted funds 565.691 114,088 369,827 141,115 Totsl lunds 679.779 510,942 The note$ lorni an Integrnl w of these e0t# Page 6
Honiton Communlty Chur¢h CIO (Charity Number 11620851 Accounts for the year ended 31 Mah 2tr24 Notes to the A¢eountB Prlnclpal Accountlng Policlts 1.1 8a$i¥ of preparatlon The financial statements have been prepared In a¢¢ordance with AcCntir0 and ReportirKJ by Charities.. Statet of Recofflmended Practice appli¢able lo charities pr8paring their accounts in accordatKe wilh the Financial Reporting Standar aWicabl8 in the UK ar R8public of Ireland IFRS 1021 leff6CtNe January 20221- Icharilies SORP IFRS 10211, the Financol Reportiw Slandard applicab18 in the UK arvj Rtrpubl of Ireland IFRS 1021 an(1 the Companies 2006. The company meèts Ihe definib'on of a public benefit enlily under FRS 102. As59t$ and 1ithlilies are 1ThtIally recognised at historical cost or transaction value unless olherwi3e stated in the revant accounting policy nolel51. 1.2 Tangible Ilxed assets The chanvs policy Is to depreciate the property OV8r its us81ul 8conornic lite. The wop8rty lexduding thè latyjl is depreciated over ts 8$timaled useful econorni¢ life of 75 years. 1.3 Incornlng Resour¢e$ All incoming iesour¢&$ are recognised Or the charity has entill•Tn8nl to thè resources, il is certain thai the iesources will be received and the monetary value of OF1n9 resources can be measured wrth sulfrienl reliability. Donatths Voluntary it08 is included in Ihe Siatement ol Financial A¢t'vities duriro the year in wh il is receivable together with any irKome tax reclaimable thereon. Inveslrnentincom8 Incom8 from investmenl is included in the year in which it receivable. incorning resources Other irKotning resources ar8 included the period in which Ihey are receivable. 1.4 Resource$ expended Liabilities are recognised as resoufces expended as soon as there is a18gal or construclive obligatiofi cotntnitting the charity I the expenditure. All expenditure is 8ccount8d for on an accruals basis and has been classilied under headings thai aggfegate all eosis related to the cat8gory. Charilaole aciivitles Chaiilatse actNities inclwles all direcl arkl irdir£cl costs IncU£d by the charily in ffleeting ils charrtable objects. Governance costs GOvernae activities comprise all costs inCUd in running the charity rtself as an orGanisalion and 11$ ¢ornpliarKe with ulation good praciice. 1.5 Taxation Under 5ecbon 505 ICTA 1988 the charity is exempt liorn certain tsxes. Full a¢xount is taken of lax credits attachiThJ to gifts atKI oualrfying ¢Jonations. 1.6 Value added tax.. The charily Is tK)t registered lor value adde(I tax. Irrecover8ble value a<*kd tax is aggregalEd alow with the expenditurt 10 which il r8lat8S. 1.7 Pen$lon costs Th8 charity operates a d8fin8d contribution schame. The asseis of Ihe scheme are held separaiely 1M those of the Charity an inéependenlly administered lund. The amount charoed against income represents the contributions payable lo the schetnè in respect ol Ihe accounting period. Page 7
Honiion Cornmunlty Church CIO Icharlty Nurnr 11620851 A¢¢oun¢s lorthe ygar ended 31 March 2024 Notes to the Accounts (continue411 2 Charitoblè AetivltSes 2024 Totsl Funds Unrestrict Funds Restrlcted Fun Gov8rnance cosis (nots 31 Chariiable aclivilies Inole 41 3,554 176,954 180,508 3,554 228.983 232.537 52,029 $2,029 2023 Total Funds Vniestrleted Funds Restrieted Funds Gov8mar¢e costs InDte 31 Charilable a1vIlle$ Inotg 41 1,708 166.023 16 .731 1.708 194,90Q ,60 28,877 28. 3 Governance Costs 20YJ Toial Funds Unrestrieted Funds Restricted Funds Totsl Funds Profe55ional Fees Independent examination fee 2,332 J,222 3,554 1.539 169 1.708 1.222 3,554 Page 8
Honiton Community church CIO (Charlty Number 1162085 Accounig for the yèar ended 31 March 2024 Note¥ to the Accounts leontlnuedl Charltable Actlvltlés 2023 Totol Funds Unie8trl¢ted Funds Restricted Funds Total Funds Slary Employers N.1. Pension General rates Water ratgs Heatiro & LKJhtir Telephonè Printiro, postage aThY stat Cleaning, etc Office r81reshments Premises maintenance Oepreeiabo Pfetllises hire Iran¢9 Guest speak8rs cOpyrh1 licen¢e Membeiships Traini Conferences Refreshments & social events Bank char9e5 New equiprnent BoDks General eouip maint8nance & hiie Crèch8 & Toddlers Activ8 Materials Y.P & Youth Events Comtnunity Action Alpha A(fvertisiThJ Gifts given Gifts to Commission Pastoral grfts Hospice Care 107.510 107.510 4,432 103.049 4,363 3,408 233 331 5,722 1,399 2,108 3.803 24 123 388 6.732 1,7B2 1,724 3,249 185 2,884 3,500 122 388 6,732 1,782 1,724 3,249 185 2,884 3.500 8,951 2,118 375 1,104 509 11,032 2.277 350 1.214 491 401 4,457 2.687 65 1.499 387 1,597 26 385 302 22,918 2,277 350 1,214 491 401 4,457 2,687 65 1,499 387 1,597 728 2.037 128 1,849 400 1,977 35 $4S 285 302 22,918 20,5 639 939 560 2.995 78 4,130 381 2,995 78 4,130 381 197 197 184 5,260 7,862 194,900 6.223 Lvjhlhouse Church Isidmouthl 28.914 52.029 28,914 228,983 176,954 Page 9
Honiton Community Church CIO Ichorlty Number 11620851 Aceountg tor the yt&r ded 31 Mor¢h 2024 Note$ to the Accounts leonlSnuedl Stall Costs 2024 Total Fund# 2023 Tolal Funds Wages and salaries EMoyer.S NatKsnal Insurance Pension costs 107,510 4.432 3,468 115,410 103,049 4,363 3.408 110.820 The average nun)ber of full bma equivalent employees durin9 the year was 312023.. 31. No remuneration has been paid to the Trustees in 811her current or pr8¢eding period. The charity has not mei any individual expenses incuire(J by Twstees for 5eryices provided to the charity. No 8rnployee 12023.. zero) received emoluments over £60,000 in th8 year. Relatsd portles The charitydKI tK)t 8nt8r into any related party trark8callor. Any donations to the charily by trustees were without restricbon. Flxed Assèts Freehold ProF4rty Totsl Cost At l April 2023 and 31 March 2024 336.668 Accumulthtsd l)epreciatlon At 1 April 2023 Depreciation for the year At 31 March 2024 58,000 3,500 59,500 Net Book Volue As al 31 March 2024 277.168 As at 31 March 2023 280.666 Poge 10
Honlton Community ChUh CIO Icharity Number 11620851 Accounts tor the year endBd 31 2024 Not lo the Account$ l¢ontlnu8dl Deblors 2024 Ro$tricted Funds 2023 Total Funds Unr8strlcted Funds Total Funds Room hire Tax recIaM due 140 16,174 16.314 15,109 15,249 25,995 25,995 Cash at bBnk and In hond 2024 Restricted Funds 2023 Tolal Funds Unrestrlcted Funds Totsl Funds CAF 8ank Gohy Account CAF Bar)k Current Accouni 204.753 73,084 277,837 100,609 12.414 113023 305,3S2 85.498 3KI,860 101.146 107,690 10 CrtditorB: amounts falllng duè withln one yegr 21Y24 Restricted Funds 20fJ Total Funds Vnrestrlcted Fund$ Totsi Funds 8arclaycarcl Payroll costs A¢cruals-. accountancy 841 2,520 1,200 4,561 1,231 2.224 1,10D 4,555 2.520 4.561 11 Restricted Fund$ BalaneÈ at 1 April 2022 In¢omlng Re$our¢e$ Resource8 Expended 8alon¢e al 31 March 2023 Translers I18 Foodbank Meadow View Tear Fund Comrnynity Cottee Club ghlhouse Church 310 13101 120,3661 31,094 22.700 10.728 101,674 78,974 184 11841 11551 7,862 28,877 923 35,807 90,524 768 27,945 141,115 79.468 Balan¢e at 1 Aprll 2023 Incoming ReSoUe8 Re$ource$ Expend6d Balance at 31 Mar¢h 2024 Traner$ Foodbank Meadow View Hospice Ga Community Colf8e Club Lighthouse Church 10,728 101,674 23.836 122,9181 12,414 101,674 197 11971 768 27,945 141.115 17681 969 25,002 28,914 52,029 lThYia- lateS to monias raised to SUPPDrt churehè5 in India. Foodbank- r81at8d lo monies to supFy)rt our Foodbank. Meadow View- lat&S to monies l$ed for Ihe pulchase and irnproverneni of Meadow Vi8w Chap81. Tear FurKI- relates lo money raised ai Christrna5. Community Coffee Club - relates to monies raised to find the Comrnunity Coff8e Club. The donor agreed it could released to Foodt)ank lunds in the year. Lighthouse Chureh- telat8S to moTrhgs received tts SLlPPOrt the new church in SKJmoulh. Page 11