Company House No CE009761 Charity No 1172303 THE CELLAR CHURCH ELLESMERE REPORT OF THE CHURCH TRUSTEES FOR THE YEAR TO 31ST DECEMBER 2024 THE CELLAR CHURCH ELLESMERE TOWN HALL 1-3 Willow Street Ellesmere Shropshire SY12 OAL
THE CELLAR CHURCH CONTENTS Trustees report 14 Independent Examinerfs Report Summary of recA8ipts and payments 5-6 Balance Sheet Notes to the Accounts
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2024 The Trustees of the Cellar Church present their report and accounts for th8 year ended 31st DeCemr 2024 The financial statements have been prepared in accordance with the accounting poliaes set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and Accountsng and Reporting by Charitie$'.Statement of Recommended Practice applicable to eharitEs preparing their accounts in accordance with Financial Reportin9 Standard applicable in the UK and Republic of Ireland published on 16th Juty 2014. Stru¢ture. governance and management The charity is a charitable incorporated organisation and wa5 Incoorated on 29th March 2017. The Tnjstees who served during the period are'.- Rhard Ellis ChaiaN Christopher Garratt John Howard Ceased 30 September 2024 Garry Butterfiekj The Trustees consider that they. together wrth the Church Pastors, comprise the Key personnel. The Trustees give their time freety and the Monthly st¥)end of the Church Pastors is Set by the Church Leaders and is kept under annual review. A number of CTfteria are used in setting the stipend for Ihe Church Pastors'.- natu of role and spOsIbll1I pastor and teaching experien the sector average for comparable posltions { linked to Teach8r5' pay scale) trends in pay The Church Eklers, who, apart from the Church Pastor and Church Associate Pastor, are also Trustse5, are responsible for the overall management and control of the The Cellar Church Charity and meet at least four times a year. The work of imp18menting most of their objectives is carried out by the Cellar Church Covenant Partners, who me8t at least ts'mes a year and less fomially on kly basis. The Covenant Partners work under the OVeIght of the Church Elders. The Church Elders and Church Pastors delemiine the genoral Spiritual teaching, pastoral care requirements and Vision for the Church. The day to d8y running of the Church is delegated to the Church Pastors and Church Elders supported by Covenanl Partners and their team members. Covenant Partners means the body of beli8vers in the lo¢alty of Ellesmere, Shropshire who have signed a Cur nt fom of commitinent being known as The Cellar Church. Commenced 1 October 2024 The Church Pastors and Church Elders undertake the key leadership role overseeing biblical teaching. pastoral and administrative functiorss. The day to day running of The Cellar Church, including Junior Church, is undertaken within the Church Constitution approved by the Church EldeTS which provide for onty significant expenditure decision5 and major capital proiects to be referred to the Covenant Partners for prior approval. All Trustees give oftsir time freety and remuneration or expenses We paid to them in the year.
art from the first Trustees,unless the Trustee5 decide otherwise, every Trustee must be appointed by a resolution passed at a meeting of Covenant Partners. The Church Elders are appointed as Trustees and in Selecting other indwiduals for appointiment as Trustees, the Covenant Partners must have regard to the skills, knowledge and exrEften needed for effective administration of the Charity. Triistees require breadth. and depth of experience to cary out their duties effedively and efficiently. The requirements of the TNstees should comprise the following All Trustees must subscribe arld adher8 to, in belief and lrfestyle, the Church Statement of Faith The spiritual government and leadership of the Covenant Partners for the purpos8 of which the charity has been established shall femain with the Spiritual Leadership Where possible, the skills and expeTiersc8 of the Trustee5 should comprise the following:_ A Trustee with a financiavaccounting bathground A Truslee with public service background,such as having educalion experience A Trustee with managerial or business experience One Trustee may have one or more of the skills. Page 1
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2024 Cont ObJ•ctlvos and a¢tivltl•s for thè year The Object of the CIO is, for the PL)lic benefit, the advancement of the Christian faith in such %%Éys as the Charity Trustees may from time to time doade. At The Cellar Church, our aim is tc live out the Gospel mèssage as the Bible directs us- that is lo lead people 10 8alvalion through a personal relationship with Jesus Christ and at the same time serve our community and those In need aroun(J us. The Cellar Church &JVan5 Christianity in a¢¢ordance Biblical leachings thich indude clear and ethical guKlelines recognised over a very long period oftime and indu9 (by way of example) the requiTements of the Ten Commandments and the te8things of Jesus on a range of issues and often gutymarised in His ctsmmands to love the Lord your God and love your neighbour a8 yourself. The Church'5 adivities include ykly main wjrship services. men's and women's ministries, prayer mink8tries, life groups {worship prayer and study groups}. In the past, the charty has held ujmmuniiy oulreath events lo the local community in way of 'walk through nativity. and carol swvi¢es, which indudes gospel messages and also youth nights where local yourwJ people ran SOLialise and engage in different aclivities and seek guidan(E in the Christian faith. Achi•v•ments and perfomianc6 The Cellar Church offer a range of ServIS during the week and over the cow5e of the year that our community find both benefi(ial and srAritualty fulfilling. For example. our prayer meelings provide an intimate and teflective environment for worship whilst opportunitEs are provNlefl lo engage in more outgoing worship such as that provided by the regular moming and occasional eveniThJ servKe. •WI are welcome lo alterKJ our regular ServiS. At presenl there are around 100 regu18r attenders. wth approxirnatety 65 of vthom are Covenant P8rtners. As well as our gUlar services. enable our community to celebrate and thank God at the milestones of the journeythrough lrfe. Through baptism V publidy Ihank God for the gift of salvation, in dediralion services thank God for the gfft of lrfe and through funeral services friends and famlly express their griof and give thanks for the life which is now cornplele in this arKI lo commend the perscffi lo God's keeping. These activities are beneficial because they provide Spiritual and religious worship for the local communities in Ellesmere Shropshire as ell as $upportirKJ community outath projects. The Trustees have had regard to the guidance issued by the Charity Commission on pubkc benefiL Our key objeclives forlhe year included.. caring for our church farn1 and lo1 community lo continue lo help build Gtsd's kingdom by making and growing disciples of Jesus to develop on online offerlNJ and ability lo Cord services. as as social media create a"building fund" and polentialty identify suitable premlse$ for a longer term church home create a 'support fvnd. to assist those TCC famity members with financial diffIllIeS develop ow Assodale Pastor role in SLSPPQrt of growth ar development for TCC to continue lo grijw our Youth WOTk thmugh"The Foundry. wth ihe poienlial for meeting more regulady and a ne launch junior bible study group called "Rooted" lo hold a number of outdoor events forthe community. in¢luding an outdoor Carol service lo enhance the nuwnber of Life Group leaders and Life Groups lo provide local and global mission support to 5UtrEssfiJly devel¢Jp our'community hub, in the Cent of Ellesmere. "More Than a Sundae. to enhance and improve the teaching prowsion for Junior Church lo continue lo develop the pastoral carp we provide for our congregation lo in(aSe attendance numbers at The Cellar Church lo develop our links aThJ joint working 1th local state junior and secondary schools to play our part in the life of our local comtllunity Ihrou9h our communiiy outreath and gospel ministry activits.es Page 2
REPORT OF ThE TRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2024 Cort Some d the highlights from 2024.. Celebrated our tenth anniversary of TCC th many membars of the local cKJrnrnunity aupporting our celebr8tb)ns Welcomed new pgople Joining us for Sunday )rshIp, cILK11ng famlliés cert1nLl with our youth bible study group called'rooted An Èvaag• of 19120 young peoplo regulgrty atlend the FounLIry yOLth e¥IngS ith 40+ chIldn atiending Holiday Bible Club plus Oclob8r Bright Sparks party and Lighthouse Club in ElleSMe Primary School Developed our Associate Pastor rolp through 0)n[ctIng wth local schoc15 bSith 7 schools nw rtgularly attending, supwtiig 2,000 local children Maintained 8 finanoal welfare fund to assist church members in need Pastor guested numerDUS titnes on BBC Radio Shrop5fw"re'Pau$8 foi thoLvJhf PtoMiJed food $upplie5 through Harvest servi for IrK81 foDd share and held 8 carol ser%Yce Launched a new Two Pastors in a Pod" p¢xlcast seri85 and made improvements to our Church website Emrloyed tsvo shop wDrkers in our'cornmunity hub, le Cr8arn a Waffle House, called 'More Than a Sundae. Thi5 is run as a not for profit shop and also provide5 OFI)ortuniles lo nneCt wth the local community outside of a Sunday church service Continu&J vllth a 'Big C, coffee rnorning for indwiduals irnpactad by Cancer Continued wilh online and in person life groups PrOlded local pastoral care community engagement through Canal ministties Engaged %%ilh community events such as Ellesrnere Camival Celebr8ted regular attenders taking the step of baptisms 483 folloers on The Cellar Church Facebook page (from 383 last y•arl 1,034 folk)wers to our new More Than a Sundae faceboc* page lfrorn 967 last y•aTI Dèvdoped our church vision threè strategic go815 11 Fellowship Ic4re mini51ry. hospitality, lrfe grwp51 21 Discipleship Itrainingldevglopment, fulurelgadgrs, using our gifts) 31 Outrah Ilocallover5eas, all ?gg¥, M18) 2024-2026 Msion.. We hav8 identifiad a numb8r of new initiativ8s In the pipeling over ts next 3 years and M are prayerfully s•oking b find athib.ongl funds through inviting one off giving and incrèasiry our regulw &iving, as gfow th8 church body.. 2025 siratèjic gospel priorit'£s.' Cal second fvll lime pastor Dedicated men's I women's ministrie8 OVSeaS short tem mission teams Cornmurlty pensioner5 1 swiory meals Cunmunity par8rnlng I Malage ¢cr8e9 2026 strategic gotoel pritsriti•s'. Employ children'$ youth wDrker Fknanclal Review The chureh finarrial slalement$ show cOMned income IThe CelLor Churcth and Moré Than a Sundae) fcx tha wr of£187,687 and ccffibined eyndiknre of £142,398, wilh a net surplus in yearot£45.289. End ofyear combined bank balan of £64,958. The prinapal source of incom8 15 donats.ons from regular 8ttender5 to The Cellar Church, accounting for vast majority of thè Church's itKome. The Trustees are continuing their strategy of deploying 811 net incoming resources to investing in the making aThJ grobmng ol disciples and for purposes of makn"r¥J the gospel krKp•n in the Ial communty of Ellesmere. The Trustees regularfy reviewthe finances. txjdgets and spend against dget ether with a monthly cash flow analysis 8s part of the effect've stewardship of the Church. 11 is the Trustees aim to fflatain a balan on unr8Stricted funds Irf w>s5it4el, ith equales to at least three month5 unreslricled payrnents, to cover emwgency Situations that may arise trom time to lime. The overall balan of £64,958 hdd on unrestrthd funds, after desvJnaliorns, at the year end is More than suffioenL Owlig to the launch of our not for profit shop, Than a SurKlae. a separate bank account and set of financial xcounls have bgen kept on a 'reteipts and payments, basis. Wlilst overall the Cdlar Church and More Than a Sunda£ accounts both, in aggregal8. pieSent the total of church incorne and eypenditure. More Than a Sundae Is (X)nSide a mis5ioll ministry and eknnsion oflha tharrty. Approvg by the Trustees on .. and 8igned or th8lr tehalf by.. ard 81is Chair of TrustÉ8s Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CELLAR CHURCH I report on the financial statements of the Cellar Church for the period ended 31 st December 2024 which are set out on pages 5 to 8. Res ctive res onsibilities of Trustees and Examlner The trustees of the Gharity are responsible for the preparation of the accounts.They consider that an audit is not not required for this year under section 144{2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed It is my responsibility to examine the accounts under section 145 of the 2011 Act., follow the procedures laid down in the General Directions given by the Charity Commissioners section state vthether particular matters have come to my attention. Basls of Inde ndent Examin8r's Statement My examination was carried out in accordance with the General Direction given by the Charity Commissioners. An examination includes a review of the accounting records kept by the trustees and a comparison of the accounts with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and, consequently, I do not express an audit opinion on the view given by the accounts. Inde ndent examiner's statement In connection with my examination, no matter has come to my attention.. (1) which gives me reasonable cause to believe that in any material respect the requirements:_ to keep accounting records in accordance wth section 130 of the 2011 Act" and to prepare accounts which accord ryth these accounting records have not been met.or (2) to vthich, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached. Dated: Ib- t)clkn 202S. Samantha Jones FCCA, ACA Morris Cook Chartered Aw)untants 315 Watergate Street Ellesmere, Shropshire SY12 OEX Page 4
SUMMARY OF RECEIPTS AND PAYMENTS ACCOUNTS for the year ended 31st December 2024 2024 2023 General Fund General Fund RECEIPTS Income resources from donors Activities Bank interest Total réceipts 187,622 133,999 187,687 133,999 PAYMENTS Ministerial Missionary Premises Activities General Total payments 62,266 65,434 4,216 59.777 68.392 3,773 5,118 142,398 3.753 139.1 EXCESS OF PAYMENTS OVER RECEIPTS 45,289 -5,198 SUMMARY OF FUNDS for the year ended 31st December 2023 General Gener Fund BALANCE AT 31 DECEMBER 2022 Excess of payments over receipts Transfer beeen funds BALANCE AT 31 DECEMBER 2023 19,805 45.289 25,003 -5,198 65,094 19,805 Page 5
RECEIPTS AND PAYMENTS ACCOUNT for the year ended 31st December 2024 GENERAL FUND 2024 2023 RECEIPTS Tax effiaenl Offerings Income tax recovered Offerings MTAS taklngs Building Fund ission Other donalionslGifts 62,277 21,229 47,31 51.257 3.000 700 1,853 55,188 12,693 18,867 45,021 600 863 767 187,622 133,999 Aclivilie5 Interest Received 65 Total r?¢elpts PAYMENTS 187.687 133,999 inisierial Stipend linc lax,N5, pension & expenses) Visiting preachers 62,015 251 59,357 420 62,266 59.777 Mlssiona Elders Meeting Communlty Support Fund MTAS expenses MTAS wages Kenyan Baby Cenlre Ukroine Donation FEBA MAF 8ro8dmoor 35 83 350 37,884 25,582 500 42 1,239 2,065 38.764 24,576 505 500 500 500 500 200 65,434 68,392 Premise Hire of Town Hall Ellesrnere R8ngers Insuran Property Expenses 3,761 55 400 3,085 270 418 4,216 3,773 Svnday SchoollJunior Church Youth (Foundry} Menslwomens Minislry Other AcliviUe8 Chrfslmas Meal 929 2,447 515 2,027 247 1,740 5,363 959 neral Slats'onary & publlcity Websllè Online Services & Zoom Conferences attended Tech Group Music Group Legal & professional expense5 CCPAS Reimbursment of travel Service refreshments Sundry expenses Oeprecialion 552 220 225 455 321 902 744 197 71 1,043 480 909 894 304 321 223 5,118 171 3.753 Totsl payments 142,398 39.196 EXCESS OF PAYMENTS over RECEIPTS 45.289 -5.198 BALANCE BROUGHT FORWARD £19,805 25.003 BALANCE CARRIED FORWARD 65,094 £19,805 Page 6
STATEMENT OF ASSETS as at 31st December 2024 2024 2023 FIXED ASSETS Tangible assets CURRENT ASSETS Bank Current Account TSB Bank Natsvest Savings NaeSt Bank Cash in hand Note 3 136 359 23,814 40,065 18,449 967 30 233 64,958 19,445 TOTAL ASSETS 65,094 £ 19,805 These ac nts were approved by th8 Trustees on gnd signed on their behalf by Richard Ellis - Chairman Page 7
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31st December 2024 I. ACCOUNTING POLICIES Charlty inforniation The Cellar Church is a charitable incorporated organisation in England and Wales whose registered office is Ellesmere Town Hall, 1-3 Willow Street. Ellesmere. Shropshire. SY12 OAL Accounting convention The accounts have been prepared in accordance with the Charities Act 2011 The charity has taken advantage of the provisions and prepared the acCntS on a receipts and payments basis. Tangibl8 fixed assets Tangible fixed assets are measured at cost and subsequently measured at cost net of depreciation. Depreciation is provided at rates lCulated to write off the cost less estimated residual value over its expeded useful life, as follows Plant and machinery Fixtures and fittings CompLrter equipment 25% reducing balan 25% reducing balan 33% straight line 2 FUNDS General fvnds represent the funds of the Church that are not Subj to any restiictions regarding their use and are available for application on the general purposes of the Church. Funds designated for a particular purpose by the Church are also unrestricted. 3 FIXED ASSETS Plant Machine Fixtures & Com uter ittin Cost at 31 st December 2023 Additions Disposal 6,934 1.334 2,094 10.362 Cost at 31 st December 2024 6,934 1,334 2,094 10,362 Depreciation at 31 st December 2023 Charge on disposal Charge for the year 6,887 1.200 1,916 10,003 12 34 177 223 DeplatIOn at 31 st Dec8mber 2024 6,899 1,234 2,093 10.226 Net book value at 31st December 2024 35 100 136 Net ljook valu& at 31 st Dember 2023 47 134 178 359 4 TRUSTEES None of the Truste8s ( or any person ¢onneGted with them) received any remuneration in the period 5 EMPLOYEES There were 4 employee5 in the period.(2024- 4) Page 8