Southampton Circle Community Reference and Administrative Details
Charity name Southampton Circle Community
Charity registration number 1173226
Principal office
341 Hinkler Road Southampton $O19 6DE
Note: Updated since end of the reporting period Monks Grin 32 Bridge Street Titchfield PO14 4EA
Registered office 341 Hinkler Road Southampton $019 6DE
Note: Updated since end of the reporting period Monks Grin 32 Bridge Street Titchfield PO14 4EA
Trustees
Mr Joshua Crandon Mr Duncan James House (resigned 31/03/2024) Mr Adam James Clark Mr Matthew James Evans Mrs Anna Ruth Jacklin Mr Matthew Barry Neville Whitmore (joined 30/09/2024)
Bankers
CAF BANK 25 Kings Hill Avenue Kings Hill West Mailing ME19 4JQ
Accountant Becci Bell Beechhurst Hawick Scottish Borders TD9 8LG
Trustees’ Report
The trustees present their report and accounts for the period ended 31 December 2024.
Structure, governance and management
Southampton Circle Community (Previously registered as Thornhill Vineyard Church) was registered as a Charitable Incorporated Organisation with the Charity Commission on 31 May 2017. Its constitution (dated 318t May 2017) is in accordance with the Charitable Incorporated Organisations
dofi0 [25
Page 1 of 3
(General) Regulations 2012 which provides trustees with limited legal liability and that trustees manage its affairs and exercise ail of its powers.
Southampton Circle Community changed its name from Thomhill Vineyard Church to Southampton Circle Community on the 19" August 2024 A new constitution was agreed on the 19” August 2024
TheObjectivescommunity'sand activitiescharitable objects are to advance the Christian religion for the public benefit in Thomhilland the world through
-
e The provision of fellowship and service as appropriate for the Church to enable it to fulfil its mission to members of the Church, visitors to the Church, and to the wider community
-
e Providing support and encouragement for members of the Church and the wider community in their journeys of faith and doubt.
-
e Providing meetings and fellowship to engage in worship. and learn, discuss and reflect on Christianvalues and practices.
-
e Providing assistance to the wider Christan church in its ministries.
Trustees’ report Activitiesand Performance
It has been a transitional year for Southampton Circle Community following the resignation of the senior pastor in March. The trustees decided not to recruit for a new senior pastor, but run on a hasvolunteerbeen onlya succesbasi s . andThe establishmentthe responsibilitiesof guafo r dians,organisingwho leadthe thechurch spiritualmeetingsdirectionare shared for theamongstchurch the membersmore widely
We have shifted our pattern of worship and meeting together so that we meet fortnightly at Kanes Hill Primary school On the other Sundays, there are more informal community meetings, homes or at various outdoor locations. Our weekday small groups have met each week on Wednesday and Thursday nights, providing touch points for the community, discipleship, encouragement, support, prayer and the bedrock of relationship, which is key to any Church community
On Monday nights every 3 months or so, our Trustees have met to exercise their Governance on our Charity and check all policies and procedures, dealing with situations as they arise
Members of the church support the Encounter monthly Youth Service with our partners at Thornhill Baptist Church This has seen secondary age young people from 6 or 7 churches meet monthly for games, snacks, worship, testimony, input and prayer ministry This has been a real encouragement to the young peopie in the community. The Annual Encounter weekend away in February was a highlight with around 35 young people enjoying outdoor adventure activities, as well as discussion and devotion times
Church members continued to facilitate the Fnends of Hinkler Green Community Allotment. As well as enabling local residents to grow their own veg and flowers, there were several ‘allotment Sundays in the year when the whole church undertook maintenance and repairs to the space. Physical agility is as important as spiritual maturity and we seek to grow both, with many of our members young and not SO yOung joining in our informal badminton group to which friends are warmly welcomed throughout the year
We continued to partner with other local Christian friends: at Monty's community hub in Sholing, with St Chnstophers Anglican Church and with the Thornhill Baptists
Our Church Weekend away in May was held again at the YMCA near Botley and was a lovely time of sharing meais, stones, fun and prayer with old friends and our young adults return to join in the community.
Joiafio (Us Page 2 of 3
We have continued to support our friends at Bethesda Children’s home in Tamil Nadu, india this year with both financial and prayer support |t was great to be able to weicome Pastor Sam & Laisha visiting us On their trip to the UK this year
Financial review
Financially the charity is secure. During the period the church experienced a surplus of £1,034 which has been added to reserves. The unrestricted fund balanceof £31,997 exceeds the reserves policy of between three and six months’ expenditure as agreed by the trustees
The trustees continue to review the major risks to which the company is exposed in order to establish systems to manage those risks
Trustees’ Responsibilities in relation to accounting records, financial statements, annual reports, returns and register maintenance
The trustees are responsible for keeping proper accounting records, preparing the trustees’ annual report and financial statements and all other requirements in accordance with the Charities Act 2011 and that such reports and returns to be submitted to the Charity Commission must be sent, regardiess of the level of income, within 10 months of the financial year end
Approved by the Board and signed on its behalf by:
Mr Joshua Crandon
Chair of Trustees Date: 2a) lo | 2025
Page 3 of 3
withWe haveboth continuedfinancial andto supportprayer supportour friendsIt was at Bethesdagreat to beChidren’sable to welcomehome in PastorTarnii Nadu,Sam india& Lawhathis year visitng us on their trip to the UK the year
Financial review
whichFinanciallythe charity is secure During the period the church experienced a surplus of £1 034 policy hasof betweenbeen addedthree to reand s ervesix months’The unrestrictedexpenditure fundas agreed balanceby theof £31trustees.997 exceeds the reserves The trustees continue to review the major risks to which the company is exposed in order to establish systems to manage those risks.
Trustees’ Responsibilities in relation to accounting records, financial statements, annual reports, returns and register maintenance
The trustees are responsible for keeping proper accounting records. preparing the trustees’ annual report and financial statements and ail other requirements in accordance with the Charibes Act 2011 and that such reports and returns to be submitted to the Charity Comrussion must be sent. regardiess of the level of income, within 10 months of the financial year end
Approved by the Board and signed on its behalf by
Mr Joshua Crandon Charof Trustees dete 24/10| 2025
Page3 of 3
Southampton Circle Community Statement of Financial Activities (Receipts and Payments Accounts) For the Year ended 31st December 2024
==> picture [489 x 293] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Total|Funds|
|Total|Funds|year ended|
|Designated|year ended|31st|
|Sabbatical|31st|December|December|
|General|Funds|Funds|2024|2023|
|Note|£|£|
|Incoming|resources from generated|
|funds|
|Voluntary Income|2|£32,589|£32,589|£40,520|
|Resources expended|
|Resources expended|3|£31,555|£31,555|£35,560|
|Net Income|£1,034|£1,034|£4,960|
|Transfer of funds|£3,278|-£3,278|
|Reconciliation|of funds|
|Total Funds brought forward|£27,685|£3,278|£30,963|£26,003|
|Total|Funds carried forward|£31,997|£0|£31,997|£30,963|
----- End of picture text -----
==> picture [78 x 25] intentionally omitted <==
----- Start of picture text -----
0 /lol esY aml
----- End of picture text -----
Page | 1 of 6
Southampton Circle Community
Balance Sheet as at 31st December 2024
==> picture [415 x 230] intentionally omitted <==
----- Start of picture text -----
31-Dec-24 31-Dec-23
Notes
Current Assets £ £
Debtors and Prepayments
Cash at bank and in hand 8 £31,997 0083
Current Liabilities £0 £31:907_ _£50.983
Net Current Assets £31,997 __ £30 663,
Wet Assets £31,997. 200.960
The funds of the charity
General Funds £31,997 £27,685
Designated Funds £0 3278
Total Charity Funds £31,007 £30,963
----- End of picture text -----
==> picture [236 x 14] intentionally omitted <==
----- Start of picture text -----
Approved by the Trustees and signed on its behalf by
----- End of picture text -----
==> picture [416 x 112] intentionally omitted <==
----- Start of picture text -----
Chairof Trustees
dete 20/10/2025 2
The notes on pages Beekmeshnetdefined.Exrorl to 6 form an integralpart of these financial
2alto/Low
----- End of picture text -----
Page | 2 of 6
NotesSouthamptonto the FinancialCircle StatementsCommunity for the Year Ended 31 December 2024
1. Accounting policies
Basisof preparation
Southampton Community Circie is a Charitable incorporated Organisation and as such is a charity regisiered as a body corporate under Part 11 of the Charities Act 2011 and has elected under $133 of the 2011 Act to prepare Receypts and Payments Accounts and a Statement of Assets and Liabilities
Fund accounting policy
Any unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity
Incoming resources
Donations are recognised where there is entitlement, certainty of receipt and the amount can be measuredwith sufficient reliability
Incoming resources from tax reciaims are included in the statement of financial activities at the same time as the gift to which they relate
Resources expended Liabilties are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure
Taxation
Thornhill Vineyard Church is a registered charity and is, therefore, exempt from taxation
2 Voluntary income
==> picture [406 x 168] intentionally omitted <==
----- Start of picture text -----
Total Funds Total Funds
Year Ended Year Ended
31st Dec 31st Dec
2024 2023
£ £
General Funds
Donations £32,282 £33,646
Event income £0 £75
Bank interest £307 £223
£6,576
£32,589 £40,520
----- End of picture text -----
==> picture [71 x 22] intentionally omitted <==
----- Start of picture text -----
2ofo/r-
----- End of picture text -----
Page| 3 of 6
==> picture [141 x 13] intentionally omitted <==
----- Start of picture text -----
3 © Total Resources Expended
----- End of picture text -----
| TotalFunds | Total Funds | |||
|---|---|---|---|---|
| YearEnded | YearEnded | |||
| 31stDec | 31st Dec | |||
| Notes | 2024 | 2023 | ||
| Charitable Activities | ||||
| ActivitiesUndertakenDirectly | 4 | £28,959 | £32,167 | |
| SupportCosts | 5 | 596 | €3,393_ | |
| £31,555 | €35,560 |
4 Activities Undertaken Directly
| Total Funds | ||
|---|---|---|
| Total Funds | YearEnded | |
| YearEnded | 31st Dec | |
| 31st Dec 2024 | 2023 | |
| Employeecosts | £6,513 | £19,946 |
| SundayMeetingcosts | £2,047 | £3,312 |
| Meetingcosts | £264 | £380 |
| Subscriptions | £450 | £514 |
| Outreach | £500 | £295 |
| Events Costs | £815 | £259 |
| GiftsToOrganisations | £6,895 | €5,659 |
| Supportgiftsto individuals | £11,475 | £1,803 |
| £28,959 | £32,167 |
==> picture [76 x 27] intentionally omitted <==
----- Start of picture text -----
%/10( oF
----- End of picture text -----
Page | 4 of 6
S Support Costs
| Support Costs | |||
|---|---|---|---|
| Fr | Total Funds Year Ended Bist Dec |
Total Funds Year Ended Bist Dec |
|
| Telephone & internet Travel Costs Conference Costs Book Keeping Lega! and Professional insurance Bank charges and interest General Expenses |
£616 £1,486 £108 £215 £60 £63 |
43 £110 £1,607 (1,089 £158 £209 £60 £22 |
|
| Teaching Resources Office Costs |
£48 | £95 | |
| “£2596 | £3,393 |
6 Employees’ remuneration The average number of persons employed by the charity (including trustees) during the year wes none since April 2024
The remuneration for the Senior Pastor, Duncan House, was £5625 between January and March
2024
==> picture [98 x 59] intentionally omitted <==
----- Start of picture text -----
Wages £5,625
Pension £672
insurance £215
TOTAL £6,512
----- End of picture text -----
==> picture [100 x 14] intentionally omitted <==
----- Start of picture text -----
7 Analysisof Funds
----- End of picture text -----
==> picture [253 x 59] intentionally omitted <==
----- Start of picture text -----
As At
Resources Dec 31st
2023 | income 2024
£30,963 £32,589 £31,555 £31,997
----- End of picture text -----
==> picture [68 x 24] intentionally omitted <==
----- Start of picture text -----
19 |iol 2%
----- End of picture text -----
Page| S of 6
8 Net Assets by fund
| Total Funds | TotalFunds | |
|---|---|---|
| 3ist | Fist | |
| December | December | |
| 2024 | 2023 | |
| E | £ | |
| CAFCurrentAccount | £21,051 | £20,478 |
| Sabbatical Account | £52 | £1,281 |
| Savings | £10,894 | £9,204 |
| £31,997 | £30,963 |
Page | 6 of 6
Independent examination of the financial accounts of Southampton Circle Community, for the twelve months ending 31[st] December 2024.
At the request of the Trustees’, a review of the Annual Trustees’ Report and Statement of Financial Activities was undertaken in order to fulfil the charities obligation to have its accounting records independently examined. It is noted that the gross income of Southampton Circle Community (SCC) is below £1 million and its total assets are below £3.26 million, and therefore it does not require a full audit. Throughout the examination information and accounting records were provided by Mr M. Whitmore (Trustee) and Ms. B Bell (bookkeeper).
In summary, following scrutiny of the year end reports, recent minutes of the Trustee meetings, and the accounting records provided, it is the view of this report that the Annual Trustees’ Report and Statement of Financial Activities for Southampton Circle Community give a fair and accurate representation of the 2024 financial years activity.
Cash movements and year on year sense check
The opening and closing cash position was verified by viewing the bank statements online for the CAF BANK account held by SCC. The opening balance as at 31[st] December 2023 of £30,963 and the closing balance of £31,997 matched the Total Charity Funds as per the balance sheet. It is noted that the cash is held across three different accounts with CAF BANK.
The cash movement in 2024 of £1,034 was reconciled to the Net Income figure reported in the Statement of Financial Activities. Within this figure is £32,589 of income, being roughly consistent with 2023 as the vast majority of funding comes from a consistent base of supporters who make regular donations. It is noted that as the income is under £90,000, and the vast majority of SCC’s income is from voluntary donations, there is no obligation for the charity to register for VAT at this point.
Expenditure in the year was £31,555, and although this is roughly consistent with 2023 total, there were notable differences in Employee Costs and Support Gifts to Individuals. The reduction in staff costs is consistent with the Trustees Report in that it notes that the senior pastor left in March 2024, and it was agreed that they would not be replaced. However, where the accounts are not prepared on an accrual basis, and the National Insurance and PAYE for the period October-December 2023 was settled in January 2024, thus the staff costs for the year will be very slightly misaligned. This is not an issue, but is noted here for completeness for the purposes of comparing the 2024 accounts to the prior accounting year.
The material increase in Support Costs to Individuals in 2024 compared to 2023 mostly relates to a one off gift of £10,000 to an individual. It is noted that this was initially agreed by the Trustees outside of a official meeting before being formally documented in the SCC meeting minutes dated 13[th] January 2025.
Expenditure review
From the payment transactions, as per the (reconciled) bank statement, 17 expenditure items were sampled for review and verification. Being approximately 10% of the highest value charges paid from the bank account. Of these, the Trustees were able to provide all of the relevant supplier invoices as well as meeting minutes confirming the approval of the one-off gifts.
It is noted that SCC has a finance policy that requires all purchases are in line with the annual budget. Following the expenditure review it is suggested that the Trustees consider expanding this policy to
include a formal procedure for payment approval (along with keeping a record of the approval and supplier invoice filed together).
Payments made in the year were made to suppliers that the charity has worked with previously. And the one-off payments were to individuals closely associated with SCC. Where gifts were made to other organisations, these were bona fide registered charities that are up to date with their Charity Commission reporting obligations. Therefore, on balance there is virtually no risk associated with any payments made in 2024. However it is suggested that the Trustees consider establishing a procedure that creates a documented record of all bank detail verifications for any new suppliers to ensure that all payments are sent to the correct recipient in order to help protect the charity from fraud.
It is noted that the Trustees will request payments by email and private message. With large and one-off payments formally approved at Trustee meetings. Secondary authorisation of all payments is required to release funds from the CAF bank account.
Staff costs incurred were administered by a third party bookkeeper/payroll bureau using Sage. The payments made in 2024 to the one employee were reconciled to the payslips provided and cross referenced against the P45. Payments made to HMRC for the NIC and PAYE were consistent with the P32’s provided. The policy documents for the employee insurance costs were also provided and verified. It is noted that an erroneous payment was made to the employee after they had left SCC and this was returned straight away; email confirmation that this was resolved and noted by the Trustees was provided.
Income review
The vast majority of income generated by SCC comes from regular donations from its community. With a small amount relating to bank interest made on the cash reserves. Of these donations, most are noted as being Gift-Aidable in the accounts. An online file containing the signed gift-aid declarations was provided.
As part of the examination, the Trustees provided reassurance that the donations made in the year were from well-established members of the SCC community and there was no reason to suspect any type of fraud or money laundering in relation to the donated cash. And in this regard, it is noted that the donations are consistent with the totals reported in the 2023 accounts.
Oversight and Going Concern
The closing cash position for SCC is well above the amount required to cover its running costs for the foreseeable future based on the historic overheads incurred. The latest set of Trustee meeting minutes taken in 2025 were reviewed and show the intention to continue the ongoing work of the charity. The minutes did not note any material risks or challenges that may affect SCC.
The finance policy also stipulates that a yearly budget be agreed by the Trustees. And the charity bookkeeper provides a regular monthly breakdown report detailing the cashflow, income and spending recorded in Sage for the Trustees to review. It is suggested that the Trustees may improve their oversight by adding the budget figures to this report in order to highlight any variances as they occur.
Based on this, there is minimal risk of SCC ceasing to be a going concern in 2025.
Review completed by: James Leigh BA (Hons), CGMA