2025-03-31-accounts - Camborne Community Church

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ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2025 CAMBORNE COMMUNrrY CHURCH CHARITY REGISTRATION NUMBER: 1173192 BLUE STONE AccouNfANCY LTD PENVENfoN MILL TREVISKEY LANNER CORNWALL TR16 6AS

CAMBORNE COMMUNITY CHURCH CONfENrs Page 3 Legal and Administrative tnformation Pages 4 to 5 Report of the TStee5 Page 6 Independent Examiner's Report Pase 7 Statement of Financial Activities Pase 8 BalaAILe Slieet Pases 9 to 11 Notes to the Accounts Pases 12 Detailed Statement of Financial Activities

Trustees Annual Re ear endin 31st March 2025 Ob"ectives & Aetivities The ob]'ectives of the CIO for the public benefit are to advance the Christian faith in accordance with our statement of beliefs within Cambome, Cornwall and in such other parts of the UK and the world as the charity trustees may seem fit from time to time. 'ficant Activities The ehureh continues to thrive. both numerically and spiritually, under the leadership of a team 0£ Elders, headed up by our Pastor. following the long tradttion of this local church. They are supported by a team of Deacons and Trustees and the congregation is encouraged to share in the work and activities of this local churc We have regular activities and events each week serving both the members of the con8Te8ation and the local community. We continue to live-stream the Sunday morning worship service via Zoom, enabling us to reach beyond the four walls of our building. This also means that memEErs of the congregation can continue to enjoy the service when they are away from home or when they are unwell and unable to attend in person. Our café-style interactive Sunday evening Services continue with a small core of attendees actively enga8ing with the Bible studies and "Grill-a-Pastor" sessions. Engaging the community with the sood news of the Christian Gospel continue5 to be a priority and throughout this period we have continued to distribute thousands of copies of the Good News newspaper along with Bible5. Gospel tracts, leaflets and literature. This is especially so with special events organised for Easter and Christmas with the specific purpose of engaging the local community with the messase of the Gospel. During the period. our Pastor conducted two funerals for members of the congregatlon or thetr family members. Also, during this year, we had the joy of one baby being born to a family in the congregation. The church congregation srowth has levelled a little, and at the end of the period. we had 50 adults and 15 children and youth in regular attendance on a Sunday. As a result of our Youth Worker our after school and Youth Clubs continue to thrive with around 10 children or youth attending each session. Whilst we have lost some members who have moved on to different locations and churches, we have a growing numkr of families arriving from West Africa under the care workers visa scheme and a Pakistani family also join us. Up until September we had a Pastor and 3 Elders alongside the Deacons and the Trustees. However due to personal circumstances and also the Church not beins in a position to in¢rease his wages. our Pastor had to find a new job and he left us in Dember 2024. The Church continues with the 3 Elders in a voluntsry role alongside the existing Deacons and Trustees. Nevertheless we will continue to actively work to adding new Members to each of these roles from within our l(Kal con8Tesation, to help with the good running and functionins of the church.

Financial Review As mentioned in previous annual reports. in recent years, the church has been surviving off three large one-off legacy donations and therefore expenses have been exceeding income each month. This is especially so. given the demographic of Camix)me with incomes well below average earnings for the UK. However, we have continued to search for grant funding. Thanks to the work of our Chair of Trustees. during this current period, we have been able to source funding from Joseph Rank Trust agreed to a grant of £IO.(KK) per year over three years for children and youth work and the first of this grant was paid during this 2024/25 financial year. This grant will enable us to reach children and youth in the Camborne area and have meant that we were able to employ a Children & Youth Worker for 20 hours per week since January 2024. We are hugely srateful to this organisation for this cash injection. We continue to remind the congregation of the need for financial givins and we continue to look for more funding srants. Our financial reserves policy is to maintain sufficient cash reserves to meet our essential bills for a period of tee months to give time to address any financial crisis which could arise. We therefore continue to maintain a reserve of £IO,O(Kl and this will be reviewed annually according to the needs of the church.

CAMBORNE COMMUNITY CHURCH LEGAL AND ADMINISTRATIVE INFORMATION CHARITY NUMBER Iir3192 CIO NUMBER CE010918 (En8]and and Wales) START OF FINANCIAL YEAR 1st April 2024 END OF FINANCIAL YEAR 31st March 2025 TRUSTEES AT 31ST MARCH 2024 Matthew Bailey Douglas Cross Ray Harris Dermot Hannon The existing trustees appoint any new trustees folbwins the provisions laid out in the Charity's goveming instrument. GOVERNED BY Constitution Objects The furtherance of the Christian reli&on by the follow:. a) To give finance or help to people according to their need and to teach others to have a givin8 nature. b) To arranse holidays for those otherwise, for varled reasons, could Trot take such times of refreshment; especially children. c} To hold conferences to teach a better way to live. d) To train people in Biblical economics prayer. healin& faith, worship and to further the Christian way of life. CORRESPONDENCE ADDRESS Fore Street Chapel 19/21 Fore Street Camborne Cornwall TR12 8AY INDEFENDENf EXAMINER Blue Stone Accountancy Ltd Penventon Mill Treviskey Cornwall TR16 6AS Page 3

CAMBORNE COMMUNTfY CHURCH STATEMEKf OF FINANCIAL ACTivrriES FOR THE YEAR ENDED 31ST MARCH 2025 Unrestrirted Restrirted nds funds EndowmeTrt fixndg 2024 Total Funds RECEIPTS: Total Fund• INCOME AND ENDOWMENTS FROM Donations and 12gacies 78535 78535 58.021 Investment In¢ome 299 TOTAL RECEIPTS 78018 78%18 58.320 EXPENDITURE ON CHARITABLE AcllvmES Charitable Activities 87280 87,380 55,876 NET INCOMVIEXPENDITURE) 18562) {8562} Other Re5ourccs Expended NET MOVEMENT IN FUNDS (85621 {85621 2,444 RECONCILIATION OF FUNDS Total funds brought forward 24523 50,262 74,785 n341 Total funds <arrled forward 15. 66. The notes on pa8e5 10- 12 form part of the5c accounts Pase 7

CAMBORNE COMMUNITY CHURCH BALANCE SHEEr FOR THE YEAR ENDED 31ST MARCH 2025 Unrestricted futtds Restricted funds Endowment furtds 2025 Total 2024 Total Fund$ Notes FIXED ASSETS Tan8Jble Assets 50,262 53,110 54,n2 CURRENT A$ss Debtors Cash at Bank and in Hand 232 20,308 232 20.308 161 20,099 20540 20,260 CREDITORS Amounts falling due within one year 7,427 7,427 1631 NET CURRENT ASSETS 7.427 13,113 17.629 TOTAL ASSETS LESS CURREPU LIABILITIES 66,223 72,341 NET ASSETS FUNDS Unrestricted Funds Restricted Funds Endowment Funds 15.961 21329 750 50,262 50,262 TOTAL FUNDS TRUSTEES RESPONSIBILrriES tN RELATION TO FINANCIAL STATEMENTS The Einanciai statements were approved by the Board of Trustees on............. . ... .. 2026 and were 5]ed on its behatf by.. M. Batlev- Treasurer

CAMBORNE COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 I. ACCOUNTING POLICIES Basis of prepaTin8 the financial Statements The financial staternents of the Charitable Incorporated OrganisAtion. which is a publie benefit entity under FRS 102, have been PTepared in accordance with the Charities SORP (FtiS 102) 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 I January 2015), Financial Reportins Stantad 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. The finanaal statements have E*en prepared under the historial costs convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it 15 probable that the income will be received and the amount can be measured reliably. Expenditore Liabilities are recognised as expenditure as soon as these is a lesal or constructive obligation committing the charity lo that expenditure, il is probable that a transfer of economic iEnefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headin8s they have Eeen allocated to activities on a basis consistent with the use of resources. Tan8ible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Land & Buildin8s- not provided as fair value of the property is deemed to exceed cost shown in the accounts. Fixtures & Fittinss - 20% Computer Equipment- 20% Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes Within the objects of the charity. Restrictions arise when specth'ed by the donor or when funds are raised for particular restricted purposes. Endowment funds are those which represent fts of endowment. Pernianent endowment funds are used where there is no power for the Trustees to convert the capital into income. Expendable endowment funds are used when the Trustees have the power to convert the capital into income. Page 9

CAMBORNE COMMUNrrY CHURCH NOTES TO THE FINANCIAL STATEMENfs- continued FOR THE YEAR ENDED 31ST MARCH 2025 2. INVESTMENT INCOME 2024 Deposit Account interest 283 299 3. NET INCOMW(EXPENDITURE) Net Income/(expenditure) is stated after charws/{crediting): Depreciation - owned assets n2 890 4. TRUSTEE5' REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2025. Trustees, Expenses 2024 There were no trustees, expenses paid for the year ended 31 March 2025 (2024: £NtL) 5. STAFF COSTS The average monthly number of employees during the year was as follows: 2024 Church Staff

Page 10 CAMBORNE COMMUNrry CHURCH NOTES TO THE FINANCIAL STATEMENfs- continued FOR THE YEAR ENDED 31ST MARCH 2025 6. TANGIBLE FIXED ASSETS Freehold Property Fixtures & Fittin85 Computer Equipment Totals COST At l April 2024 Additions 50.262 14,050 16,308 80.620 At 31 March 2025 50262 14,09) 16,308 80,620 DEPRECIATION At l April 2024 Charse for year 13,838 42 13MI 12,960 670 13.630 26,798 712 27,510 At 31 March 2025 NET BOOK VALUE At 31 March 2025 50,262 170 2,678 53,110 At 31 March 2024 50,262 212 53,822 7. DEBTORS AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 Prepayments 232 191 9. CREDITORS.. AM05 FALLING DUE WTfHIN ONE YEAR 2024 Trade Creditors Social security and other taxes Other creditQTS Accruals and deferred income 420 172 io,n5 11.307 42 7.427

CAMBORNE COMMUNITY CHURCH DETAILED STATEMENT OF FINANCIAL ACTtvrriES FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 INCOME AND ENDOWMENrs Donations and Legacies Collections and Standing Orders and Youth Projcct Gift Aid Donations for Building Fund Grants 65,386 9.303 48,482 9,539 3,846 78,535 58,021 Investment In¢ome Deposit account interest 299 58.320 78,818 EXPENDITURE Charitable Activities Wases Mission DonatAons Gifts YOU Children & other events Men's Ministry Sparks Young at Heart Preachers Outreach 39.811 1930 32,924 357 217 3,820 187 1,140 68 lJ26 53J38 389 741 41,052 Support Costs - Management Premises Expense & Maintenance Insurance IT & Website utilities Postage & Stationery Consumables Sundries Copyright & Licences Governance Costs Training Subscriptions Depreciation 21,523 lJ52 1,184 4,454 39) 1801 226 1,039 507 57 47 712 33,292 398 lJ37 123 4,410 3,438 104 759 725 91 144 890 12,419 Governance costs Accountancy Legal & Professional Fees 750 719 1,686 2,405 750 Total ResourcesExpended 87.380 55,876 Net Expenditure/ tDss 8.562

Independent Examiner’s report to the Trustees of

Camborne Community Church

Registered Charity Number – 1173192

Independent Examiner’s Report

I report on the accounts of the Trust for the year ended 31[st] March 2025, which are set out on the

attached pages.

Respective responsibilities of Trustees and Examiner

The Charity’s trustees are responsible for the preparation of the accounts. The Charity’s trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011

(the

Charities Act) and that an Independent Examination is needed. It is my responsibility to:

Examine the accounts under Section 145 of the Charities Act.
To follow the procedures laid down in the general Directions given by the Charity Commission (under Section 145 (5)(b) of the Charities Act), and
To state whether particular matters have come to my attention.

Basis of Independent Examiner’s Report

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair” view, and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention.

Which gives me reasonable cause to believe that in. any material respect, the requirements:
To keep accounting records in accordance with Section 130 of the Charities Act; and
To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mrs Tamarine Robinson Tamarine Rebinson - Executive director Blue Stone Accountancy Ltd Executive Accounts Director Registered Office: Penventon Mill, Treviskey, Lanner Cornwall, TR16 6AS. Tel/Fax: 01209 704869 HMRC Ref: XMML00000208602 Dated 26[th] January Email: info@bluestoneaccountancy.co.uk 2026 Company Number: 15909954

Simply Solutions (SW) Ltd Registered Office: Penventon Mill, Treviskey, Lanner Cornwall, TR16 6AS. Tel/Fax: 01209 820884 Email: info@simplyaccountscornwall.co.uk Company Number: 09527164