``` REGISTERED CHARITY NUMBER: 1163653 ``` ## **`REPORT OF THE TRUSTEES AND`** ## **`FINANCIAL STATEMENTS`** ## **`FOR THE YEAR ENDED 30 SEPTEMBER 2024`** ## **`FOR`** ## **`FRESHGROUND`** ``` Hartley Fowler LLP Chartered Accountants 4th Floor Tuition House ``` ``` 27-37 St George's Road Wimbledon London SW19 4EU ``` ``` FRESHGROUND ``` ``` CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 ``` |||**`Page`**|| |---|---|---|---| |**`Report of the Trustees`**|`1`|`to`|`3`| |**`Independent Examiner's Report`**||`4`|| |**`Statement of Financial Activities`**||`5`|| |**`Balance Sheet`**||`6`|| |**`Notes to the Financial Statements`**|`7`|`to`|`10`| |**`Detailed Statement of Financial Activities`**||`11`|| ``` FRESHGROUND ``` ``` REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024 ``` ``` Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended30September2024.The trustees haveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicable to charitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of Ireland (FRS 102) (effective 1 January 2019). ``` ## **`OBJECTIVES AND ACTIVITIES`** ## **`Objectives and aims`** ``` The charity has the following objectives: a) The advancement of the Christian faith as part of the Global Church of The Nazarene and the Church of the Nazarene British Isles South District. ``` ``` b) To serve and enhance the local community ``` ## **`Public benefit`** ``` TheTrusteeshavehaddueregardtotheCharityCommissionguidanceonpublicbenefitreportingindecidingwhatactivities the charity should undertake. This report illustrates the activities undertaken to support the public benefit requirement. ``` ## **`Volunteers`** ``` Theworkplanned,activitiesundertakenandachievementsattainedwouldnothavebeenpossiblewithouttheactive involvement andhardworkofallofthemembersandfriendsofthecharitywithoutwhomthesubstantialworkofthecharitycouldnot be realised.TheBoardofTrusteesisgratefulfortheworkandsupportofallthemembersandfriendsofFreshGround London Church of The Nazarene. ``` ## **`ACHIEVEMENT AND PERFORMANCE`** ## **`Charitable activities`** ``` The church premises operated during the year as a coffee shop and as a space available to be used for local community activities in order to engage and provide support to the local community in addition to its primary purpose as a place for Christian worship. ``` ``` Review of the Year The aims for the year included: ``` - `Continuation of weekly Christian worship meetings and promotion of the Christian faith - Work with children and young people to promote the Christian faith and provide local social benefit.` - `Continuation of weekly meetings for the more mature individuals in the local area. - Continuing to develop links with the local community, to enhance the involvement of the church with and relevant local agencies on behalf of the local community.` - `Continue to partner with and make the church building available to relevant local agencies seeking to benefit the local communities` ``` Significant activities during the period include: ``` - `Weekly worship services. - Meetings held for children and young people for interaction and a safe environment to enable them to grow and develop both spiritually, socially and individually.` - `Weekly meetings for spiritual and personal development, growth and education. - Partnering with local Community programmes. - Organising a community fun day. - Involvement with the local schools.` - `Regular craft meetings promoting social interaction.` - `Provision of the building for community activities. - Visitation of both members and others in the local community in times of need or by request. - Availability for weddings and funerals and other services of significance` ## `Achievements during the period include:` - `Continued growth of the membership and attendance at the church and of their spiritual and personal development. - Continued development of the social and educational opportunities and interaction with the local community through and with organisations that we partner with.` ``` -1- ``` ``` FRESHGROUND ``` ``` REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024 ``` ## **`FINANCIAL REVIEW`** ## **`Financial review`** ``` Thecharityhascontinuedthroughouttheyeartomeetandtailortheexpenditureitincurstotheincomereceivedthrough rent foruseofthebuildingandthroughthetithes,offeringsanddonationsreceived.ThereismuchmorethattheBoardof Trustees wouldliketodoandwecontinuetoexploretheseandtheuseofpossiblegrantsthatmaybeavailabletoenabletheseplans to become a reality. ``` ## **`Reserves policy`** ``` Thecharitydoesnothaveapolicyonreservesastheexpenditureandworkofthecharityisreliantupontheongoing support, tithesandofferingsofthemembersandfriendsreceivedattheweeklymeetings.TheBoardofTrusteesreviewsona monthly basis the anticipated income and expenditure for the next two to three months in order to ensure the ongoing work of the charity. ``` ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Governing document`** ``` Thecharityisconstitutedasacharitableincorporatedorganisation(CIO)andwasregisteredwiththeCharityComissionon 18 September 2015 with registration number 1163653. ``` ## **`Charity constitution`** ``` TheCIOisgovernedbyanapprovedgoverningconstitutingdocumentdrawnupbyAnthonyCollins,Charity Solicitors, BirminghamandapprovedbytheCharityCommissionforEnglandandWalesandHMR&C.Thegoverningdocumentisbased on the Manual of the Global Church of The Nazarene where UK law permits. ``` ## **`Trustee appointments`** ``` ThePastorofthechurchisex-officiochairpersonoftheBoardofCharityTrusteesandhis/herpositionisreviewedaftertwo years andtheneveryfouryearsafterthat.TheremainingTrusteesareappointedannuallybythemembersofFreshGround London Church of The Nazarene at the annual general meeting held in February each year. ``` ## **`Governance and wider network`** ``` TheBoardofTrusteesmeetsregularly,normallyonamonthlybasistoconsidertheworkandmanagementofthechurch and assess and plan the financial and other aspects of the work and direction of the charity. ``` ``` Thechurch/CIOisamemberoftheChurchofTheNazareneBritishIslesSouthDistrict(aCharitableCompanyLimited by Guarantee,CompanyNo7028764;CharityNo1133336)whichinturnisamemberofTheGlobalChurchofTheNazarene which has its headquarters in Lenexa, USA. ``` ## **`Decision making and risk management`** ``` Theriskmanagementstrategyofthechurchisinacontinualprocessofformulationinresponsetothechanging circumstances that could impact upon the work of the church. ``` ``` TheBoardofTrustees,inconsideringthisimportanttask,takedirectionfromon-goingdiscussionswithmembersboth internally andthroughmeetingswiththeChurchofTheNazareneBritishIslesSouthDistrictandotheradvisers,adopting appropriate policies as required or as they become necessary to the ongoing work of the church. ``` ## **`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`** ``` 1163653 ``` ## **`Principal address`** ``` 68 Battersea Rise Battersea London SW11 1EQ ``` ``` -2- ``` ``` FRESHGROUND ``` ## **`REPORT OF THE TRUSTEES`** ## **`FOR THE YEAR ENDED 30 SEPTEMBER 2024`** ## **`Trustees`** ``` L Evanov J Nike Chairperson L Nike A L Quinn (resigned 28/2/25) C C Triviaux-Frenet (resigned 28/2/25) P Ngala (appointed 28/4/25) ``` ``` The Chairperson is ex officio by virtue of his office as Pastor of Fresh Ground London Church of The Nazarene and the NYI, NMI and Children’s Ministry representatives are also ex officio by virtue of their office within the Church. ``` ## **`Holding Trustee`** ``` Church of the Nazarene British Isles South District (A Charitable Company Limited by Guarantee: Company No 7028764) ``` ``` Website: www.freshgroundlondon.com ``` ``` Bankers: Nat West Bank plc ``` ## **`Independent Examiner`** ``` Hartley Fowler LLP Chartered Accountants 4th Floor Tuition House 27-37 St George's Road Wimbledon London SW19 4EU ``` ## **`STATEMENT OF TRUSTEES' RESPONSIBILITIES`** ``` ThetrusteesareresponsibleforpreparingtheReportoftheTrusteesandthefinancialstatementsinaccordancewith applicable lawandUnitedKingdomAccountingStandards(UnitedKingdomGenerallyAcceptedAccountingPractice)including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". ``` ``` ThelawapplicabletocharitiesinEnglandandWales,theCharitiesAct2011,Charity(AccountsandReports)Regulations 2008 andtheprovisionsofthetrustdeedrequiresthetrusteestopreparefinancialstatementsforeachfinancialyearwhichgivea true andfairviewofthestateofaffairsofthecharityandoftheincomingresourcesandapplicationofresources,including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to ``` - `select suitable accounting policies and then apply them consistently;` - `observe the methods and principles in the Charity SORP;` - `make judgements and estimates that are reasonable and prudent;` - `prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.` ``` Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonableaccuracyatanytime the financialpositionofthecharityandtoenablethemtoensurethatthefinancialstatementscomplywiththeCharitiesAct 2011, theCharity(AccountsandReports)Regulations2008andtheprovisionsofthetrustdeed.Theyarealsoresponsible for safeguardingtheassetsofthecharityandhencefortakingreasonablestepsforthepreventionanddetectionoffraudand other irregularities. ``` ``` Approved by order of the board of trustees on 29 July 2025 and signed on its behalf by: ``` ``` J Nike - Trustee ``` ``` -3- ``` ``` INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRESHGROUND ``` ## **`Independent examiner's report to the trustees of Freshground`** ``` IreporttothecharitytrusteesonmyexaminationoftheaccountsofFreshground(theTrust)fortheyear ended 30 September 2024. ``` ## **`Responsibilities and basis of report`** ``` AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewiththe requirements of the Charities Act 2011 ('the Act'). ``` ``` IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActandincarryingout my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ``` ## **`Independent examiner's statement`** ``` Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnectionwith the examination giving me cause to believe that in any material respect: ``` `1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or` `2. the accounts do not accord with those records; or` `3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.` ``` Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattentionshould be drawn in this report in order to enable a proper understanding of the accounts to be reached. ``` ``` Jonathan Askew FCA ``` ``` Hartley Fowler LLP Chartered Accountants 4th Floor Tuition House 27-37 St George's Road Wimbledon London SW19 4EU ``` ``` Date: ............................................. ``` ``` -4- ``` ## **`FRESHGROUND`** ## **`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024`** |`2024`
`Unrestricted`
`fund`
`Notes`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and other income`
`2`
`43,762`
**`Charitable activities`**
`Coffee shop`
`31,295`
`Church hall and other rental income`
`167,557`
**`Total`**
`242,614`
**`EXPENDITURE ON`**
**`Charitable activities`**
`3`
`Church activities`
`155,207`
`Coffee shop`
`18,249`
`Property costs and utilities`
`78,250`
**`Total`**
`251,706`
**`NET INCOME/(EXPENDITURE)`**
`(9,092)`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`104,550`
**`TOTAL FUNDS CARRIED FORWARD`**
`95,458`|`2023`
`Total`
`funds`
`£`
`10,296`
`85,635`
`150,554`| |---|---| ||`246,485`| ||`118,482`
`30,135`
`70,183`| ||`218,800`| ||`27,685`
`76,865`| ||`104,550`| ``` The notes form part of these financial statements ``` ``` -5- ``` ## **`FRESHGROUND`** ## **`BALANCE SHEET 30 SEPTEMBER 2024`** |`2024`
`Unrestricted`
`fund`
`Notes`
`£`
**`FIXED ASSETS`**
`Tangible assets`
`6`
`4,871`
**`CURRENT ASSETS`**
`Debtors`
`7`
`17,177`
`Cash at bank and in hand`
`86,220`
`103,397`
**`CREDITORS`**
`Amounts falling due within one year`
`8`
`(12,810)`
**`NET CURRENT ASSETS`**
`90,587`
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
`95,458`
**`NET ASSETS`**
`95,458`
**`FUNDS`**
`9`
`Unrestricted funds`
`95,458`
**`TOTAL FUNDS`**
`95,458`|`2023`
`Total`
`funds`
`£`
`6,707`
`18,147`
`90,951`
`109,098`
`(11,255)`
`97,843`
`104,550`
`104,550`
`104,550`
`104,550`| |---|---| ``` ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon29July2025andweresignedon its behalf by: ``` ``` J Nike - Trustee ``` ``` The notes form part of these financial statements ``` ``` -6- ``` ``` FRESHGROUND ``` ``` NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 ``` ## **`1. ACCOUNTING POLICIES`** ## **`Basis of preparing the financial statements`** ``` Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenpreparedin accordance withtheCharitiesSORP(FRS102)'AccountingandReportingbyCharities:StatementofRecommended Practice applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK andRepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancial Reporting StandardapplicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshave been prepared under the historical cost convention. ``` ## **`Income`** ``` AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is probable that the income will be received and the amount can be measured reliably. ``` ## **`Expenditure`** ``` Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthecharity to thatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the obligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under headingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticular headings they have been allocated to activities on a basis consistent with the use of resources. ``` ## **`Tangible fixed assets`** ``` Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. ``` ## **`Taxation`** ``` The charity is exempt from tax on its charitable activities. ``` ## **`Fund accounting`** ``` Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. ``` ``` Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. ``` ``` Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ``` ## **`2. DONATIONS AND OTHER INCOME`** |**`DONATIONS AND OTHER INCOME`**||| |---|---|---| ||`2024`|`2023`| ||`£`|`£`| |`Donations`|`43,762`|`10,296`| |**`CHARITABLE ACTIVITIES COSTS`**||| |||`Direct`| |||`Costs`| |||`£`| |`Church activities`||`155,207`| |`Coffee shop`||`18,249`| |`Property costs and utilities`||`78,250`| |||`251,706`| ## **`3. CHARITABLE ACTIVITIES COSTS`** ``` -7- ``` ``` FRESHGROUND ``` ``` NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024 ``` ## **`4. TRUSTEES' REMUNERATION AND BENEFITS`** ``` RevJNiketrusteesofthecharityandreceivedasalaryinrelationtohisroleasPastorof£32,101(2023£30,325)for the year. These payments are permitted under the constitution of the charity and were approved by the other trustees.. ``` ``` No trustees received expenses in the year in relation to their role as trustees. ``` ## **`Trustees' expenses`** ``` Therewerenotrustees'expensespaidfortheyearended30September2024norfortheyear ended 30 September 2023. ``` ## **`5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`** |**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**|| |---|---| ||`Unrestricted`| ||`fund`| ||`£`| |**`INCOME AND ENDOWMENTS FROM`**|| |`Donations and other income`|`10,296`| |**`Charitable activities`**|| |`Coffee shop`|`85,635`| |`Church hall and other rental income`|`150,554`| |**`Total`**|`246,485`| |**`EXPENDITURE ON`**|| |**`Charitable activities`**|| |`Church activities`|`118,482`| |`Coffee shop`|`30,135`| |`Property costs and utilities`|`70,183`| |**`Total`**|`218,800`| |**`NET INCOME`**|`27,685`| |**`RECONCILIATION OF FUNDS`**|| |`Total funds brought forward`|`76,865`| |**`TOTAL FUNDS CARRIED FORWARD`**|`104,550`| ``` -8- ``` ``` FRESHGROUND ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024`** ## **`6. TANGIBLE FIXED ASSETS`** |`Plant and`
`Computer`
`machinery`
`equipment`
`£`
`£`
**`COST`**
`At 1 October 2023`
`12,998`
`2,872`
`Additions`
`662`
`1,839`
`At 30 September 2024`
`13,660`
`4,711`
**`DEPRECIATION`**
`At 1 October 2023`
`7,562`
`1,601`
`Charge for year`
`3,371`
`966`
`At 30 September 2024`
`10,933`
`2,567`
**`NET BOOK VALUE`**
`At 30 September 2024`
`2,727`
`2,144`
`At 30 September 2023`
`5,436`
`1,271`
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`2024`
`£`
`Rents receivable`
`15,162`
`Other debtors`
`2,015`
`17,177`
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`2024`
`£`
`Taxation and social security`
`2,265`
`Other creditors`
`10,545`
`12,810`
**`MOVEMENT IN FUNDS`**
`Net`
`At`
`movement`
`1/10/23`
`in funds`
`£`
`£`
**`Unrestricted funds`**
`General fund`
`104,550`
`(9,092)`
**`TOTAL FUNDS`**
`104,550`
`(9,092)`|`Totals`
`£`
`15,870`
`2,501`
`18,371`
`9,163`
`4,337`
`13,500`
`4,871`
`6,707`
`2023`
`£`
`16,122`
`2,025`
`18,147`
`2023`
`£`
`2,764`
`8,491`
`11,255`
`At`
`30/9/24`
`£`
`95,458`|`Totals`
`£`
`15,870`
`2,501`| |---|---|---| |||`18,371`| |||`9,163`
`4,337`| |||`13,500`| |||`4,871`| |||`6,707`| |||`2023`
`£`
`16,122`
`2,025`| |||`18,147`| |||`2023`
`£`
`2,764`
`8,491`| |||`11,255`| ||`95,458`|| ## **`7.`** ## **`8.`** ## **`9. MOVEMENT IN FUNDS`** ``` -9- ``` ``` FRESHGROUND ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024`** ## **`9. MOVEMENT IN FUNDS - continued`** ``` Net movement in funds, included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`242,614`
`242,614`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(251,706)`
`(9,092)`
`(251,706)`
`(9,092)`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(251,706)`
`(9,092)`
`(251,706)`
`(9,092)`| |---|---|---|---| ||||`(9,092)`| ## **`Comparatives for movement in funds`** |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**
`Comparative net movement in funds, included in the above are as follows:`
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Net`
`At`
`movement`
`At`
`1/10/22`
`in funds`
`30/9/23`
`£`
`£`
`£`
`76,865`
`27,685`
`104,550`
`76,865`
`27,685`
`104,550`
`Incoming`
`Resources`
`Movement`
`resources`
`expended`
`in funds`
`£`
`£`
`£`
`246,485`
`(218,800)`
`27,685`
`246,485`
`(218,800)`
`27,685`|`Net`
`At`
`movement`
`At`
`1/10/22`
`in funds`
`30/9/23`
`£`
`£`
`£`
`76,865`
`27,685`
`104,550`
`76,865`
`27,685`
`104,550`
`Incoming`
`Resources`
`Movement`
`resources`
`expended`
`in funds`
`£`
`£`
`£`
`246,485`
`(218,800)`
`27,685`
`246,485`
`(218,800)`
`27,685`| |---|---|---| |||`27,685`| ## **`10. RELATED PARTY DISCLOSURES`** ``` There were no related party transactions for the year ended 30 September 2024. ``` ``` -10- ``` ## **`FRESHGROUND`** ## **`DETAILED STATEMENT OF FINANCIAL ACTIVITIES`** ## **`FOR THE YEAR ENDED 30 SEPTEMBER 2024`** |**`INCOME AND ENDOWMENTS`**
**`Donations and other income`**
`Donations`
**`Charitable activities`**
`Coffee shop income`
`Income from use of hall and other rental income`
**`Total incoming resources`**
**`EXPENDITURE`**
**`Charitable activities`**
`Coffee shop costs`
`Independent examination`
`Church activities and costs`
`Property maintenance and utilities`
`Depreciatin - fittings and equipment`
`Depreciation of computers and related assets`
`Total resources expended`
**`Net (expenditure)/income`**|`2024`
`£`
`43,762`
`31,295`
`167,557`
`198,852`
`242,614`
`18,249`
`1,470`
`149,229`
`78,421`
`3,371`
`966`
`251,706`
`251,706`
`(9,092)`|`2023`
`£`
`10,296`
`66,042`
`170,147`| |---|---|---| |||`236,189`| |||`246,485`
`30,135`
`1,400`
`113,798`
`70,183`
`2,730`
`554`| |||`218,800`| |||`218,800`| |||`27,685`| ``` This page does not form part of the statutory financial statements ``` ``` -11- ``` 29 July 2025 Hartley Fowler LLP 4th Floor, Tuition House 27-37 St George's Road Wimbledon London SW19 4EU Dear Sirs We confirm that the following representations are made on the basis of enquiries of officers and staff with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you in connection with your examination of the charity’s Financial Statements for the year ended 30 September 2024. ## **1. General** We acknowledge as trustees our responsibility for the Financial Statements, which you have prepared for the charity. All the accounting records have been made available to you for the purpose of your examination and all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management and shareholders meetings, have been made available to you. ## **2. Compliance with GAAP** We confirm that, in determining how amounts are presented within items in the profit and loss account and balance sheet, we have had regard to the substance of the reported transaction or arrangement, in accordance with generally accepted accounting principles or practice. ## **3. Disclosure of Information** In so far as we are aware, there is no relevant information (information needed by you as the charity’s independent examiners in connection with preparing your report) of which you are unaware. ## **4. Liabilities** The charity has no liabilities, contingent liabilities or financial commitments other than those disclosed in the Financial Statements. ## **5. Future Commitments** The charity has not contracted for, nor authorised any capital expenditure other than as disclosed in the Financial Statements. Page 1 Fresh Ground London Church of the Nazarene Registered charity number 1163653 ## **6. Laws and Regulations** We are not aware of any irregularities, including fraud, involving management or employees of the charity; nor are we aware of any breaches or possible breaches of statute, regulations, contracts, agreements or the charity’s constitution which might prejudice the charity’s going concern status or that might result in the charity suffering significant penalties or loss. No allegations of such irregularities, including fraud, or such breaches have come to our notice. ## **7. Transactions with Related Parties** All transactions with related parties have been disclosed in the Financial Statements. We have made available to you all relevant information concerning such transactions and are not aware of any other matters that require disclosure in order to comply with the requirements of the Charities Act 2011 or Accounting Standards. ## **8. Loans and Arrangements** The charity has not had nor entered into at any time during the year, any arrangement, transaction or agreement to provide credit facilities (including loans, quasi loans or credit facilities) for trustees nor to guarantee or provide security for such matters. ## **9. Post Balance Sheet Events** There have been no events since the Balance Sheet date which necessitate revision of the figures included in the financial statements or inclusion of a note thereto. Should further material events occur, which may necessitate revision of the figures included in the Financial Statements or inclusion of a note thereto, we will advise you accordingly. ## **10. Internal Controls** We acknowledge our responsibility for the design and implementation of internal controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our own assessment of the risk of fraud in the business. We confirm that there have been no actual or suspected instances of fraud involving officers or employees who have a significant role in internal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by former employees, regulators or others. ## **11. Going Concern** We confirm that we consider the charity to be a going concern and are not aware of any events which may necessitate revision of the basis of preparation of the Financial Statements or inclusion of a note thereto. ## **12. Unadjusted Errors** We confirm that all errors identified have been considered and discussed with yourselves and the financial statements amended as appropriate. Page 2 Fresh Ground London Church of the Nazarene Registered charity number 1163653 ## **13. Other matters** ## 13.1 Revenue Recognition We confirm that, in determining how revenue amounts are presented within the profit and loss account and balance sheet, we have had regard to the substance of the transaction and the charity’s accounting policy. Turnover, work in progress, accrued and deferred income are correctly reflected in the financial statements. We have asked that Gift Aid receivables are dealt with on a received basis in order that the accounts are presented on a basis consistent with previous years. ## 13.2 Trustees’ Expenses We confirm that no expenses were reimbursed to trustees in connection with their role as trustees, except a salary was paid to Rev J Nike as Pastor, as permitted by the charity's constitution and approved by other trustees. ## 13.3 We confirm that the petty cash held at the year-end was £1,944 (2023: £1,018). This amount is included within 'Cash at bank and in hand' in the financial statements. Yours faithfully Jason Nike **Trustee on behalf of Fresh Ground London Church of the Nazarene** Page 3 Fresh Ground London Church of the Nazarene Registered charity number 1163653