Annual Report and Financial Statements for the Year Ended 31 December 2023
## Crawley United Reformed Church Charity
Charity registration number: 1164196
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **CONTENTS**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 to 16|
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Trustees**
Bridget Russell Derek Hugh Russell Jennifer Frances Gill Patricia Helen Chesson Susan Elizabeth Fenwick Anne Thorne
**Charity Registration** 1164196 **Number**
**Principal Office** Worth Park Avenue Pound Hill Crawley West Sussex RH10 3DF **Independent Examiner** G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF **Bankers** The Co-operative Bank 1 Balloon Street Manchester M60 4EP
Page 1
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **TRUSTEES' REPORT**
The Trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2023.
## **Objectives and activities**
## _**Objects and aims**_
The principal object of the charity is the advancement of the Christian faith.
## _**Public benefit**_
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Achievements and performance**
## _**Review of activities**_
There was one change to the Trustees/Eldership during the year 2023 with the induction of our new minister, Rev. Cristina Cipriani in November. The current Elders are therefore: Rev. Cristina Cipriani, Sue Fenwick, Bridget Russell, Derek Russell, Anne Thorne, Jenny Gill (Treasurer) and Patricia Chesson (Church Secretary).
We were very grateful for the guidance from the Synod-appointed Interim Moderator Rev Roger Wood prior to Rev Cipriani’s induction.
The Elders have continued their regular monthly face-to-face meetings on the first Wednesday of every month at which the church as a whole, and particularly a pastoral review of all our regular congregants, is considered.
Attendance at Sunday services has averaged 42.
_Crawley Community Café (formerly known as Community Caring Café)_ which meets on the third Saturday morning of every month, providing a safe space for people who live alone and those with dementia (and their carers), to socialise and participate in various seated activities.
## _Bereavement Support Group_
This group meets every Thursday from 1-3pm. The purpose is to provide a quiet time for newly bereaved people to relax and enjoy a cup of tea with others in the same position.
## _Hall and Car Park Lettings_
We derive quite a large part of our income from letting the Main Hall and Jubilee Room to outside organisations, even at times using the Sanctuary. The car park also provides a large and regular income from commuters who use the benefit of our location close to Three Bridges Station to travel to London and the South East.
## _The Manse_
The Manse was let to a family until September. It underwent extensive work in preparation for our new minister using funds from the rental income.
Page 2
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **TRUSTEES' REPORT (CONTINUED)**
## _Property/Church Fabric_
Derek Russell, the Elder with responsibility for this does, a tremendous amount of work, keeping the building in good order and repair with the help of outside contractors. During the year he oversaw the refurbishment of our main Hall and the installation of increased fire safety measures. We were also able to re-surface our car park, a project which had been delayed due to COVID. It is now safer for our frailer members to walk on.
## _Community Garden Project_
This two-phase project was started at the beginning of the year with a team of enthusiastic gardeners, not solely from the congregation, working to create a pleasant garden for people to just sit and enjoy nature. The first phase is now complete and the second phase will commence when we have sufficient funds to make raised beds for growing vegetables and fruit bushes. The in-situ Playgroup, Rainbows and Brownies have expressed an interest in helping with the planting of this phase.
## _Worship_
We have been blessed with a variety of lay preachers and ministers to lead our Sunday worship with Elders filling in any gaps. On these occasions we were very grateful to the URC for the worship material provided by Rev. Andy Braunston and his team.
## _Charities_
Throughout the year we have continued to raise funds in support of: (i) the local charity: Crawley Open House; (ii) the national charity, British Red Cross and (iii) the international charity: Commitment for Life. The national charity varies every year, by choice from the congregation.
In addition to the above we also continue to support, Christian Aid, Water Aid, St. Catherine’s Hospice, the Children’s Society and Crisis at Christmas.
Page 3
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **TRUSTEES' REPORT (CONTINUED)**
## **Financial review**
Finances have remained at healthy levels throughout 2023 with steady premises and car park income bolstering the giving of our congregation.
Gift Aid was claimed for both 2021 and 2022 giving us sufficient funds to carry out refurbishment of the main Hall and the remaining COVID insurance claim was put towards resurfacing the car park.
The Manse fund which accrued from its rental income was used in its entirety to complete works prior to the arrival of our new minister.
Our energy costs have been reasonable this year as they were under existing contracts prior to the big price rises. However, this will change as the contracts come up for renewal in the next year.
## **Going concern**
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
## **Structure, governance and management**
## _**Nature of governing document**_
Crawley United Reformed Church Charity is a registered charity, number 1164196, and is constituted under a Trust deed.
## _**Recruitment and appointment of Trustees**_
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
## _**Risk management**_
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that sysems and procedures are in place to mitigate exposure to the major risks.
Page 4
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **TRUSTEES' REPORT (CONTINUED)**
## **Statement of Responsibilities**
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities 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 of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (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 annual report was approved by the Trustees of the charity on .................... and signed on its behalf by:
......................................... Patricia Helen Chesson Trustee
Page 5
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CRAWLEY UNITED REFORMED CHURCH CHARITY**
I report to the Trustees on my examination of the accounts of Crawley United Reformed Church Charity for the year ended 31 December 2023.
## **Responsibilities and basis of report**
As the charity Trustees of Crawley United Reformed Church Charity 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 Crawley United Reformed Church Charity'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:
1. accounting records were not kept in respect of Crawley United Reformed Church Charity 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 accounting 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.
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.
...................................... G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
Date:.............................
Page 6
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023**
|**Note**
**Unrestricted**
**funds**
**£**
**Income and Endowments from:**
Donations and legacies
2
40,532
Charitable activities
3
38,487
Other trading activities
4
4,187
Investment income
5
210
Other income
6
3,387
Total income
86,803
**Expenditure on:**
Raising funds
7
-
Charitable activities
8
88,988
Total expenditure
88,988
Net
(expenditure)/income
(2,185)
Gross transfers between
funds
(7,089)
Net movement in funds
(9,274)
**Reconciliation of funds**
Total funds brought
forward
47,222
Total funds carried
forward
13
37,948|**Restricted**
**funds**
**£**
31,796
-
-
-
-
31,796
-
58,517
58,517
(26,721)
7,089
(19,632)
30,698
11,066|**Total**
**2023**
**£**
72,328
38,487
4,187
210
3,387
118,599
-
147,505
147,505
(28,906)
-
(28,906)
77,920
49,014|**Total**
**2022**
**£**
53,334
30,434
2,744
36
1,893|
|---|---|---|---|
||||88,441|
||||684
80,044|
||||80,728|
||||7,713
-|
||||7,713
70,207|
||||77,920|
The notes on pages 9 to 16 form an integral part of these financial statements. Page 7
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **BALANCE SHEET AS AT 31 DECEMBER 2023**
|**Note**
**Current assets**
Debtors
11
Cash at bank and in hand
**Creditors: Amounts falling due within one year**
12
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**
Unrestricted funds
**Total funds**
13|**2023**
**£**
-
49,644
49,644
(630)
49,014
11,066
37,948
49,014|**2022**
**£**
4,636
73,884|
|---|---|---|
|||78,520
(600)|
|||77,920|
|||30,698
47,222|
|||77,920|
The financial statements on pages 7 to 16 were approved by the Trustees, and authorised for issue on .................... and signed on their behalf by:
.........................................
Patricia Helen Chesson Trustee
The notes on pages 9 to 16 form an integral part of these financial statements. Page 8
# **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
Crawley United Reformed Church Charity meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## **Going concern**
The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
## _**Gift aid**_
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
## _**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 institution with whom the funds are deposited.
Page 9
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 (CONTINUED)**
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## _**Grant provisions**_
Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
## **Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Liabilities**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the Trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Page 10
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 (CONTINUED)**
## **2 Income from donations and legacies**
|**Unrestricted**
**funds**
**General**
**£**
Donations and legacies;
Donations
28,018
Gift aid reclaimed
6,566
Grants, including capital
grants;
Grants from other charities
5,948
40,532
**3 Income from charitable activities**
**Unrestricted**
**funds**
**General**
**£**
Lettings and car park
37,507
Other charitable activities
980
38,487
**4 Income from other trading activities**
**Unrestricted**
**funds**
**General**
**£**
Trading income;
Fairtrade shop
-
Events income;
Charity shop
4,187
4,187|**Restricted**
**funds**
**£**
31,796
-
-
31,796
**Restricted**
**funds**
**£**
-
-
-
**Restricted**
**funds**
**£**
-
-
-|**Total**
**2023**
**£**
59,814
6,566
5,948
72,328
**Total**
**2023**
**£**
37,507
980
38,487
**Total**
**2023**
**£**
-
4,187
4,187|**Total**
**2022**
**£**
48,698
4,636
-|
|---|---|---|---|
||||53,334|
||||**Total**
**2022**
**£**
29,804
630|
||||30,434|
||||**Total**
**2022**
**£**
101
2,643|
||||2,744|
Page 11
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 (CONTINUED)**
## **5 Investment income**
|**Unrestricted**
**funds**
**General**
**£**
Interest receivable and similar income;
Interest receivable on bank deposits
210
**6 Other income**
**Unrestricted**
**funds**
**General**
**£**
Sundry income
3,387
**7 Expenditure on raising funds**
Fundraising trading costs;
Fairtrade shop stock|**Total**
**2023**
**£**
210
**Total**
**2023**
**£**
3,387
**Total**
**2023**
**£**
-
-|**Total**
**2022**
**£**
36|
|---|---|---|
|||**Total**
**2022**
**£**
1,893|
|||**Total**
**2022**
**£**
684|
|||684|
Page 12
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 (CONTINUED)**
## **8 Expenditure on charitable activities**
|**Note**
Minister's stipend
contribution
Mission costs
Ministerial expenses
Other teams
Regeneration fund
expenses
Restricted fund
expenses
Manse running costs
Manse maintenance
Utilities
Maintenance
Office costs
Miscellaneous
Independent
examination
Grant funding of
activities
9|**Unrestricted**
**funds**
**General**
**£**
24,000
2,061
3,954
3,063
-
-
1,496
1,627
6,708
40,945
3,924
400
810
-
88,988|**Restricted**
**funds**
**£**
-
-
-
-
-
14,925
-
40,907
-
-
-
-
-
2,685
58,517|**Total**
**2023**
**£**
24,000
2,061
3,954
3,063
-
14,925
1,496
42,534
6,708
40,945
3,924
400
810
2,685
147,505|**Total**
**2022**
**£**
34,000
1,379
-
1,181
8,180
2,385
-
814
6,879
17,744
2,868
424
780
3,410|
|---|---|---|---|---|
|||||80,044|
## **9 Grant-making**
## **Analysis of grants**
Grants
|**Grants to **|**institutions**|
|---|---|
|**2023**|**2022**|
|**£**|**£**|
|2,685|3,410|
Page 13
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 (CONTINUED)**
## **10 Trustees remuneration and expenses**
During the year, one of the Trustees has been paid remuneration or has received other benefits from an employment related to the Charity. The minister Rev'd Bridget Banks is employed directly by the Synod. The church makes contributions to the Synod Ministry and Mission fund from which the salary is paid. These contributions amounted to £24,000 during the year (2022: £34,000).
The only other payments made to the Trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects.
## **11 Debtors**
|**11 Debtors**|||
|---|---|---|
|Accrued income
**12 Creditors: amounts falling due within one year**
Accruals|**2023**
**£**
-
**2023**
**£**
630|**2022**
**£**
4,636|
|||**2022**
**£**
600|
Page 14
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 (CONTINUED)**
## **13 Funds**
|**13 Funds**||||||
|---|---|---|---|---|---|
|**Unrestricted funds**
**_General_**
General Funds
**Restricted funds**
Other charities fund
Other restricted funds
Manse maintenance
fund
**Total funds**
**Unrestricted funds**
**_General_**
General Funds
**Restricted funds**
Regeneration fund
Fairtrade fund
Other charities fund
Other restricted funds
Manse maintenance
fund
**Total funds**|**Balance**
**at 1**
**January**
**2023**
**£**
47,222
635
10,219
19,844
30,698
77,920
**Balance**
**at 1**
**January**
**2022**
**£**
53,410
3,863
-
664
12,270
-
16,797
70,207|**Incoming**
**resources**
**£**
86,803
2,736
15,086
13,974
31,796
118,599
**Incoming**
**resources**
**£**
63,870
1,167
101
3,075
334
19,894
24,571
88,441|**Resources**
**expended**
**£**
(88,988)
(2,685)
(14,925)
(40,907)
(58,517)
(147,505)
**Resources**
**expended**
**£**
(66,325)
(8,180)
(684)
(3,104)
(2,385)
(50)
(14,403)
(80,728)|**Transfers**
**£**
(7,089)
-
-
7,089
7,089
-
**Transfers**
**£**
(3,733)
3,150
583
-
-
-
3,733
-|**Balance**
**at 31**
**December**
**2023**
**£**
37,948
686
10,380
-|
||||||11,066|
||||||49,014|
||||||**Balance**
**at 31**
**December**
**2022**
**£**
47,222
-
-
635
10,219
19,844|
||||||30,698|
||||||77,920|
Page 15
## **CRAWLEY UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 (CONTINUED)**
## **14 Analysis of net assets between funds**
|Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
38,578
(630)
37,948
**Unrestricted**
**funds**
**General**
**£**
47,822
(600)
47,222|**Restricted**
**funds**
**£**
11,066
-
11,066
**Restricted**
**funds**
**£**
30,698
-
30,698|**Total funds**
**at 31**
**December**
**2023**
**£**
49,644
(630)|
|---|---|---|---|
||||49,014|
||||**Total funds**
**at 31**
**December**
**2022**
**£**
78,520
(600)|
||||77,920|
Page 16