Charity number: 1168628
NOTTINGHAM (FOREST ROAD) CHRISTADELPHIAN ECCLESIA
UNAUDITED
MANAGEMENT COMMITTEE'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
NOTTINGHAM (FOREST ROAD) CHRISTADELPHIAN ECCLESIA
CONTENTS
| Page | |
|---|---|
| Reference and administrative details ofthe ecclesia, its Management committee and | 1 |
| advisers | |
| Management committee's report | 2-3 |
| Independent examiner's report | 4-5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notestothefinancialstatements | 8-12 |
NOTTINGHAM (FOREST ROAD) CHRISTADELPHIAN ECCLESIA
ETN RL EET SN LO EET ENT PO TL ES TE MI ET NT ST TC TR SS Ta TN ST ITI RE
REFERENCE AND ADMINISTRATIVE DETAILS OF THE ECCLESIA, ITS MANAGEMENT COMMITTEE AND ADVISERS FOR THE YEAR ENDED 30 SEPTEMBER 2024
Management committee Jonathan Millar, Secretary Mark Allfree, Trustee David Cave, Trustee Simon Genders, Assistant Secretary David Lee, Trustee (ret'd as Trustee 17 October 2024) John Marshall, Treasurer (appt'd as Trustee 17 October 2024) David Vincent, Trustee Jonathan Westley, Trustee Charity registered number 1168628 Secretary Jonathan Millar Independent Examiner Buckler Spencer Ltd : Independent Examiner Old Police Station Church Street Swadlincote DE11 8LN
Page 1
NOTTINGHAM (FOREST ROAD) CHRISTADELPHIAN ECCLESIA
MANAGEMENT COMMITTEE'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The management committee (known as the ‘Arranging Brethren’) present their annual report together with the financial statements of the Nottingham (Forest Road) Christadelphian Ecclesia (‘the ecclesia’) for the year ended 30 September 2024.
Objectives and activities
a. Policies and objectives
In setting objectives and planning for activities, the management committee have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance ‘Public benefit: running a charity (PB2)’.
b. Main activities undertaken to further the ecclesia's purposes for the public benefit
During the period under consideration, we continued to hold basic gospel learning classes for asylum seekers online and more advanced study classes for baptised members on Wednesday evenings.
We have also continued to hold regular Sunday evening Bible addresses which promote the gospel message as understood by Christadelphians, run a series of Bible seminars and held addresses on relevant world events in the light of Bible prophecy.
Financial review
a. Going concern
After making appropriate enquiries, the management committee have a reasonable expectation that the ecclesia 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.
b. Reserves policy
The management committee review the financial position of the ecclesia at their monthly meetings and aim to maintain reserves so that the day to day activities of the ecclesia can be maintained.
c. Legacy expenditure
The terms of the legacies meant there were no restrictions how those funds were to be spent. We have created a legacy fund and have transferred funds into other funds as and when required.
The only expenditure from the legacy fund was a donation of £3,000 to help fund a young people's camp on the basis that such an activity was close to the heart of the legatees.
d. Financial review
During the year some extensive works were carried out to ensure compliance with the latest Fire Safety standards. The expense of this was largely met through an appeal to members to cover the costs incurred.
During the year we received over £8,000 in Gift Aid reclaim, which included back-dated claims over a number of years.
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NOTTINGHAM (FOREST ROAD) CHRISTADELPHIAN ECCLESIA
SAL FART RENEE BS AIT TLL ET NSE EE EDIT LB EMSS SSE TSE LTE LTE TTI EEN IT LN IT LN LN OT ISS ISS IE TT I OH NP TE ETA MANAGEMENT COMMITTEE'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024
LB EMSS SSE TSE LTE LTE TTI EEN IT LN IT LN LN OT ISS ISS IE TT I OH NP TE ETA HE SISSIES OR RI 9 A
Structure, governance and management
a. Methods of appointment or election of management committee
The management of the ecclesia is the responsibility of the management committee who are elected and coopted under the terms of the Constitution.
Statement of management committee's responsibilities
The management committee are responsible for preparing the Management committee's report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the management committee to prepare financial statements for each financial which give a true and fair view of the state of affairs of the ecclesia and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the management committee are required to:
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e select suitable accounting policies and then apply them consistently;
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e observe the methods and principles of the Charities SORP (FRS 102): ° make judgements and accounting estimates that are reasonable and prudent;
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8 state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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° prepare the financial statements on the going concern basis unless it is inappropriate to presume that the ecclesia will continue in business.
The management committee are responsible for keeping adequate accounting records that are sufficient to show and explain the ecclesia's transactions and disclose with reasonable accuracy at any time the financial , position of the ecclesia and 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. They are also responsible for safeguarding the assets of the ecclesia and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of management committee on 25 June 2025 and signed on their behalf by:
Jonathan Millar Secretary
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Simon Genders
Assistant Secretary
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ELS LEE LRSM IS EE EITETE I TIENTS DE TIE LT LEE I ITED RE I NET IE I INGE ON EE ST I TSS TE MET! ATT RE EEN EPO NB IE OS PE POSE: TNT TENE VERT 1 RSIS I RE AT
NOTTINGHAM (FOREST ROAD) CHRISTADELPHIAN ECCLESIA
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024
independent examiner's report to the management committee of Nottingham (Forest Road)
Christadelphian Ecclesia (‘the ecclesia’)
| report to the charity management committee on my examination of the accounts of the ecclesia for the year ended 30 September 2024.
Responsibilities and basis of report
As the management committee of the ecclesia you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
| report in respect of my examination of the ecclesia's accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the ecclesia has prepared the accounts 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
| understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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| accounting records were not kept in respect of the ecclesia as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or
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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.
| 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.
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NOTTINGHAM (FOREST ROAD) CHRISTADELPHIAN ECCLESIA
INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024
This report is made solely to the ecclesia’s management committee, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that | might state to the ecclesia's management committee those matters | am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the ecclesia and the ecclesia's management committee as a body, for my work or for this report.
Signed: ee
Dated: 25 June 2025
David Bezant
BA FCCA
Buckler Spencer Ltd
Old Police Station Church Street Swadlincote DE11 8LN
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NOTTINGHAM (FOREST ROAD) CHRISTADELPHIAN ECCLESIA
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024
| Unrestricted | Total | Total | ||
|---|---|---|---|---|
| funds | funds | funds | ||
| 2024 | 2024 | 2023 | ||
| Note | £ | £ | £ | |
| Income from: | ||||
| Charitable activities | 3 | 49,205 | 49,205 | 26,228 |
| Total income | 49,205 | 49,205 | 26,228 | |
| - | ||||
| Expenditure on: | ||||
| Charitable activities | 44,729 | 44,729 | 50,579 | |
| Total expenditure | 44,729 | 44,729 | 50,579 | |
| Netmovement infunds | 4,476 | 4,476 | (24,357) | |
| Reconciliation offunds: | ||||
| Totalfunds broughtforward | 48,047 | 48,047 | 72,398 | |
| Net movement in funds | 4,476 | 4,476 | (24,351) | |
| Totalfundscarriedforward | 52,523 | §2,523 | 48,047 |
The notes on pages 8 to 12 form part of these financial statements.
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NOTTINGHAM (FOREST ROAD) CHRISTADELPHIAN ECCLESIA
BALANCE SHEET AS AT 30 SEPTEMBER 2024
| 2024 | 2024 | 2023 | 2023 | |||
|---|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | ||
| Fixed assets | ||||||
| Current assets | ||||||
| Cash at bank and in hand | 53,980 | 50,676 | ||||
| 53,980 | 50,676 | |||||
| Creditors: amounts falling due within one | ||||||
| year | 7 | (1,457) | (2,629) | |||
| Net current assets | 52,523 | 48,047 | ||||
| Total assets less current liabilities | 52,523 | 48,047 | ||||
| Net assets excluding pension asset | 52,523 | 48047 | ||||
| Total net assets | 52,523 | 48,047 | ||||
| Charity funds | ||||||
| Restricted funds | 8 | - | - | |||
| Unrestricted funds | 8 | 52,523 | 48,047 | |||
| Total funds | 52,523 | 48047 | ||||
| The financial statements were approved and authorised | for issue by the management | committee on 25 June | ||||
| 2025andsignedontheirbehalfby: eel ayTO. Jonathan Millar |
AeT SHAG , WsU(LY Z Simon/Genders |
- | ' | |||
| Secretary | AssistantSecretary |
The notes on pages 8 to 12 form part of these financial statements.
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Fa a in NOTTINGHAM (FOREST ROAD) CHRISTADELPHIAN ECCLESIA SL SS LI RE Pe I DS PT SS SST FS YE ESS TSS TET TSS PP TET NS SER ESSN PURGE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
insite
- General information
The principal object of the ecclesia is to advance the faith of Christ in accordance with the Christadelphian Birmingham Amended Statement of Faith by the holding of meetings for worship and prayer; the preaching of the gospel; the provision of religious teaching and publications; the promotion of charitable works and the provision of pastoral care. The ecclesia was entered on the Register of Charities on 5th August 2016.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention on a receipts and payments basis. The financial statements have been prepared in accordance with the 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) and the Charities Act 2011.
The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair’ view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Nottingham (Forest Road) Christadelphian Ecclesia 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.
2.2 Fund accounting
Designated funds comprise unrestricted funds that have been set aside by the management committee for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
- 2.3 Income
All income is recognised once the ecclesia has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of receipt.
The ecclesia undertakes special collections for third parties, largely within the Christadelphian community both in the UK and abroad, to which it has no entitlement. These amounts are therefore not included within the incoming resources of the ecclesia. Amounts paid over in advance of receipt or yet to be remitted are shown within debtors and creditors. Amounts collected for such causes totalled £18,653 for the year (2023: £16,616).
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NOTTINGHAM (FOREST ROAD) CHRISTADELPHIAN ECCLESIA
SEERA IRE ERR AE ELAR EE I TL TT ST DT ET ME LT HN Ee TEE IO LI BLL IY NTE LST ES EL LT TE TTS ECT DEM SE IE TET SS 2 TRE SH OI ESS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
2. Accounting policies (continued)
2.4 Expenditure
Expenditure is accounted for on a receipts and payments basis and has been included under expense categories that aggregate all costs for allocation to activities.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the ecclesia's objectives, as well as any associated support costs.
3. Income from charitable activities
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Total|
|funds|funds|
|,|2024£|2024£|
|Income|received|through|weekly|collections,|monthly|giving|and|legacies|49,205|49,205|
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income received through weekly collections and monthly giving and legacies
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|||
|---|---|
|Unrestricted|Total|
|funds|funds|
|2023|2023|
|£|£|
|26,228|26,228|
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4. Direct costs
General Expenditure
General Expenses
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|||
|---|---|
|Ecclesial|Total|
|Activities|funds|
|2024|2024|
|£|£|
|44,729|44,729|
|Ecclesial|Total|
|Activities|funds|
|2023|2023|
|£|£|
|50,579|50,579|
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NOTTINGHAM (FOREST ROAD) CHRISTADELPHIAN ECCLESIA
ERR
LER BMP PE MFA LI EBONY I SS BENS STS OO IA SIN TT TO STP PRM ANE BEY POS MI ERIE RE RNAI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
RE SLE
5, Independent examiner's remuneration
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Fees payable to the ecclesia's independent examiner forthe independent | ||
| examinationoftheecclesia'sannualaccounts | 432 | 420 |
- Management committee's remuneration and expenses
During the year, no management committee received any remuneration or other benefits (2023 - £NIL).
During the year ended 30 September 2024, no management committee member expenses have been incurred (2023 - £NIL).
- Creditors: Amounts falling due within one year
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Other | creditors | 1,457 | 2,629 |
- Statement of funds
Statement of funds - current year
| Balance at | ||||
|---|---|---|---|---|
| Balance at 1 | 30 | |||
| October | September | |||
| 2023 | Income | Expenditure | 2024 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General Fund | 2,089 | 15,038 | (12,578) | 4,549 |
| Cases of Need | 9,022 | 4,335 | (6,063) | 7,294 |
| Sunday School | 2,540 | 1,692 | (1,047) | 3,185 |
| Preaching Fund | 4,958 | 2,989 | (6,214) | 1,733 |
| Ecclesial Premises | 2,219 | 24,288 | (15,098) | 11,409 |
| 14+ Study Day | 130 | 863 | (729) | 264 |
| Legacy Fund | 27,089 | - | (3,000) | 24,089 |
| 48,047 | 49,205 | (44,729) | §2,523 |
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NOTTINGHAM (FOREST ROAD) CHRISTADELPHIAN ECCLESIA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
8. Statement of funds (continued)
Statement of funds - prior year
| Balance at | |||||
|---|---|---|---|---|---|
| Balance at | 30 | ||||
| 1 October | Transfers | September | |||
| 2022 | Income | Expenditure | in/out | 2023 | |
| £ | £ | £ | £ | £ | |
| Unrestricted funds | |||||
| General Fund | 2,622 | 10,401 | (12,498) | 1,564 | 2,089 |
| Cases of Need | 10,592 | 1,704 | (3,274) | - | 9,022 |
| Sunday School | 3,085 | 1,521 | (2,066) | - | 2,540 |
| Preaching Fund | 5,402 | 2,301 | (2,745) | - | 4,958 |
| Ecclesial Premises | (201) | 9,774 | (12,854) | 5,500 | 2,219 |
| Organ Fund | 1,408 | 156 | - | (1,564) | - |
| 14+ Study Day | 375 | 371 | (616) | - | 130 |
| Legacy Fund | 49,115 | - | (16,526) | (5,500) | 27,089 |
| 72,398 | 26,228 | (50,579) | - | 48,047 |
9. Summary of funds
Summary of funds - current year
| Balance at | |||||
|---|---|---|---|---|---|
| Balance at 1 | 30 | ||||
| October | September | ||||
| 2023 | Income | Expenditure | 2024 | ||
| £ | £ | £ | £ | ||
| Designated funds | 48,047 | 49,205 | (44,729) | 52,523 | |
| Summary offunds- prioryear | |||||
| Balance at | |||||
| Balance at | 30 | ||||
| 1 October | Transfers | September | |||
| 2022 | Income | Expenditure | infout | 2023 | |
| Ez | £ | £ | £ | £ | |
| Designatedfunds | 72,398 | 26,228 | (50,579) | - | 48,047 |
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NOTTINGHAM (FOREST ROAD) CHRISTADELPHIAN ECCLESIA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
10. Analysis of net assets between funds
Analysis of net assets between funds - current period
| Unrestricted | Total | |
|---|---|---|
| funds | funds | |
| 2024 | 2024 | |
| £ | £ | |
| Current assets | 53,980 | 53,980 |
| Creditors due within one year | (1,457) | (1,457) |
| Total | 52,523 | §2,523 |
Total
Analysis of net assets between funds - prior period
| Unrestricted | Total | |
|---|---|---|
| funds | funds | |
| 2023 | 2023 | |
| £ | £ | |
| Current assets | 50,676 | 50,676 |
| Creditors due within one year | (2,629) | (2,629) |
| Total | 48,047 | 48,047 |
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