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2024-12-31-accounts

Grace Church, Boroughbridge

Trustees’ Annual Report (TAR) – Charity #1165072

Financial Year Ending 31 December 2024

Trustees

Josh Metcalfe Marcus Gurney Toby Martin Warran Fawcett Mark Troughton Edward Fenning Dave Hossack (appointed 20 May 2024) Andrew McMahon (appointed 20 May 2024)

Aims and Objectives

Grace Church, Boroughbridge is a Charitable Incorporated Organisation (CIO) with the following stated purposes:

  1. the advancement of the Christian faith in accordance with the Basis of Faith, primarily, but not exclusively, within Boroughbridge, North Yorkshire and the surrounding neighbourhood; and

  2. such other charitable purposes as shall, in the opinion of the charity trustees, put into practice the Christian faith in accordance with the Basis of Faith, including but not limited to: the prevention and relief of need, hardship and sickness; the advancement of education; and the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life;

provided that the advancement of such purposes must be undertaken in a manner that is consistent with the Doctrinal Distinctives and Ethical Statements adopted by Grace Church.

Grace Church Boroughbridge CIO consists of three congregations: Grace Church Boroughbridge, Hope Church Easingwold and Grace Church Catterick.

Activities and Achievements

Promoting the Christian Faith in Public Meetings

We have continued to meet publicly in Boroughbridge, Catterick and Easingwold each Sunday. We have also run two Light Parties and two Christmas Parties for children, one in Easingwold and one in Boroughbridge, introducing them to the Christian faith. In addition to these, we have a weekly youth group in Boroughbridge, and we have run Christianity Explored courses in Easingwold and Boroughbridge. We have had a number of lower key outreach events in each location, including men’s breakfasts and coffee & carols.

1

Promoting Church Planting Activity

Grace Church employs two church planters. Edward Fenning leads Hope Church Easingwold and Warran Fawcett leads Grace Church Catterick, each alongside fellow elders.

Grace Church, Boroughbridge, promotes church planting on a wider scale through its participation in various organisations. Grace Church is a member of the Fellowship of Independent Evangelical Churches (FIEC) and participates in its local events. Toby Martin has been part of the steering group for The Rural Project, looking to support rural churches, including in the work of planting.

Contributing to the Spiritual and Moral Education of Children

Grace Church contributes to the spiritual and moral education of children through our weekly Sunday school at Grace Church Boroughbridge and Hope Church Easingwold, through all-age involvement in our midweek gospel communities, and through our weekly youth group in Boroughbridge. We also held a children’s Light Party and Christmas party in Boroughbridge and in Easingwold. In all the opportunities the church has to invest in the lives of children, we adhere strictly to our annually-reviewed Child Protection Policy, and have a pro-active Designated Safeguarding Lead for children and deputies in the church.

Identifying and Developing Leaders

Grace Church continues to train future leaders through personal investment. As well as appointing two church planters and committing to ongoing training for all our pastors and elders, this year we appointed two further elders in Grace Church Catterick, and took them to the FIEC Leaders’ conference along with Edward Fenning and Toby Martin.

Giving for Financial Relief

While the church encourages its members to donate directly to relief efforts, from time to time Grace Church uses its own general funds to this end. In particular, we gave £190 to relieve hardship within the congregation, and a large gift of £11,500 to Serenissima will have contributed in part to their work among refugees in Northern Italy.

Advancing the Christian Faith in North Yorkshire and Beyond

This year we continued our annual away day where the three churches gather together to encourage one another. We also held our first ladies’ morning and have plans for our first men’s morning in 2025. Grace Church sent a family in 2015 as missionaries to France and continues to provide funds to support their work. Grace Church supports mission partners who are advancing the Christian faith in North Africa, in France, in Italy and in the United Kingdom. We also support rural churches across the UK by involvement in the Rural Project.

2

Financial Review

The total receipts for Grace Church’s 2024 financial year were £130,803, of which £112,303 came as unrestricted giving and £18,500 as restricted giving. Grace Church began the financial year with £247,351 and finished the year with £192,372 in the bank.

Grace Church is therefore currently in a strong financial position, although we do forecast a deficit of £45,000 this year. We have the reserves to sustain this level of deficit for four years, but we are encouraging our members to consider increasing their giving, and we are exercising restraint in our spending, and asking the Lord to continue to provide for all that we need. Grace Church rents a meeting room in Boroughbridge High School, one at Galtres Centre Easingwold, and one in Catterick Garrison.

Reserves Policy

Most of Grace Church’s income comes from regular giving, plus its corresponding Gift Aid. We are not dependent on grants which may not be renewed, nor are we dependent on fundraising ventures which may not be successful. Therefore, the income of Grace Church Boroughbridge is relatively predictable. Likewise most of our expenditure is predictable. As a consequence, the trustees see no need to hold large contingency reserves. We will aim, therefore, to have accessible reserves equivalent to three months expenditure for two reasons:

Our current reserves exceed this, but we are running a deficit budget to use these reserves towards church planting in Easingwold and Catterick.

Staff and Volunteers

Grace Church employs a full time pastor, and two full time pastor/planters. We also employ a parttime administrative assistant who looks after the accounts as well as other administrative tasks. The bulk of the church’s charitable work was done by a large group of enthusiastic volunteers. Most members of the congregations volunteered their time in serving others.

Structure, Governance and Management

The structure and governance of Grace Church, Boroughbridge, is outlined in our CIO Governing Document. We began 2024 with six trustees but appointed two more in the year, so now have eight Trustees.

We operate a Code of Conduct for Elders, Pastors and Ministry Staff and a Grievance Policy.

3

GRACE CHURCH BOROUGHBRIDGE

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDING 31 DECEMBER 2024

Notes
Income receipts
Donations
Other
7
Gift aid receipts
Interest
Sub Total
Capital and similar receipts
Total receipts
Payments
2
3&6
Total payments
Transfers between funds
Net movement in funds
Cash funds as at last year end
Cash funds at this year end
Net of receipts / (payments) before transfers
Sale of fixed assets
Sale of investments
Loan repayments
Payments
in
relation
to
charitable
activities
Grants paid in relation to charitable activities
Purchase of fixed assets
Purchase of investments
Loans made
Unrestricted
Funds
£
105,445
1,785
-
5,073
-
-
-
-
-
-
112,303
-
-
-
-
112,303
149,114
11,868
160,982
-
-
-
-
160,982
(48,679)
(1,500)
(50,179)
242,551
192,372
Restricted
Funds
£
18,500
-
-
-
18,500
-
-
-
-
-
18,500
13,300
11,500
24,800
-
-
-
-
24,800
(6,300)
1,500
(4,800)
4,800
0
2024
£
123,945
1,785
-
5,073
-
-
-
-
-
-
130,803
-
-
-
-
-
130,803
162,414
23,368
185,782
-
-
-
-
185,782
(54,979)
-
(54,979)
247,351
192,372
2023
£
99,154
910
30,660
4,124
-
-
-
-
-
-
134,848
-
-
-
134,848
164,966
10,975
175,941
-
-
-
-
175,941
(41,093)
-
(41,093)
288,444
247,351

The notes from sheet 4 form part of these accounts.

GRACE CHURCH BOROUGHBRIDGE

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
A
Cash funds
Cash at bank with immediate access
Notice deposits
B
Other monetary assets
Gift aid due to charity
Other debtors
C
Liabilities
Falling due within one year
Fee for Independent Examination
Total
D
Assets retained for charity's own use
General
funds
£
52,394
139,978
192,372
-
-
-
175
175
Unrestricted Funds
Restricted
funds
£
-
-
-
-
-
-
-
-
2024
£
52,394
139,978
192,372
-
-
-
175
175
2023
£
112,446
134,905
247,351
18,648
-
18,648
175
175

The charity does not own any assets.

E Guarantees and secured debts

The charity has not given any guarantees and has not provided its assets as security for any liabilities.

----- Start of picture text -----
The accounts were approved by the trustees and signed on their behalf by:
_____ and
Date:_____16.7.25 21.7.25
The notes on sheet 4 form part of these accounts.
----- End of picture text -----

GRACE CHURCH BOROUGHBRIDGE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Payments in relation to charitable activities undertaken directly
Employment
Training
Venue Expenses
Ministry Costs
Discipleship
Employee Personal Expenses
Outreach
Administration
Insurance and Legal Fees

Other costs
3
Unrestricted Fund grants paid in relation to charitable activities undertaken by others
Grants for:
EMF
FIEC
Acts29
SASRA
Greenfields Camp
UFM Worldwide
Open Doors
Hardship fund
Harvest
Simon Batchelor Donation
Support to charities
* Note: GCBB has broken down expense
categories differently in FY2024 and so no direct
correlation is provided for the above two
i
f
FY2023
General
funds
£
122,984
1,737
10,117
5,544
4,873
2,960
899
-
-
149,114
-

2,700

3,000

-
500
5,316
161
191
Restricted
Funds
£
13,300
-
-
-
-
-
-
-
-
-
13,300
-
-
-
-
-
-
-
Total
2024
£
136,284
1,737
10,117
5,544
4,873
2,960
899
-
-
-
162,414
-
2,700
3,000
-
500
5,316
161
191
-
-
-
11,868
Total
2023
£
135,583
2,390
6,528
11,367
7,661
1,647
210
-
-
164,966
6,316
-
-
1,500
-
-
-
414
635
110
500
11,868
-
-
-
9,475

4 Transactions with related parties

Toby Martin, Edward Fenning, and Warren Fawcett served as church leaders and were paid £40,941 and £36,361 and £42,470 (2023: £34,920 and £31,428 and £38,810) plus pension contributions of £4,858 and £7,459 and £5,107 (2023: £3,350 and £6,841 and £3,846) respectively for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.

5 Movement of funds

Unrestricted
Restricted
Total funds
6
Fund Summary
General
Unrestricted
Catterick
Restricted
Easingwold
Restricted
Serenissima
Restricted
7
Other income
Guest preacher income
High School credit
Open
Receipts
Payments
Transfers
Close
£
£
£
£
242,551
112,303
(160,982)
(1,500)
192,372
4,800
18,500
23,300
1,500
-
247,351
130,803
(137,682)
-
192,372
Open
Income
Payments
Transfers
Close
£
£
£
£
£
242,551
112,303
(160,982)
(1,500)
192,372
2,000
2,000
(4,000)
-
-
2,800
6,500
(9,300)
-
-
-
10,000
(11,500)
1,500
-
£
975
810
1,785

Inde endent examiner's re ort on the accounts Independent Examiner's Report to the Trustees of Grace Church Boroughbridge I report to the trustees on my examlnation of the accounts of the church for the year ended 31 December 2024. Respectlve Responslbllltles of the Trustee and the Examlner As the church's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Acts 20111"the Act"). report In respect of my examination of your church's accounts carried out under section 145 of the Act, and in carrying out my examination I have followed the applicable directions glven by the Charity Commission under section 14515llbl 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 respeci: the accounting records were not kept in respect of the church as required by section 130 of the Act,. or the accounts do not accord with those records- or 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 I have no concerns and have come across no other matters in connection with the examination to which attention should be brought in this report in order to enable a proper understanding of the accounts to be reached. Signed: Date: l)lis Name: fyLÉrf P6kxthM U srL£ET Address