## **Cardea Community Church Trustees’ Annual Report for the Year Ended 31st March 2023**
**Introduction** The Cardea Community Church Trustees present their annual report and financial statements for the year ended 31st March 2023. The trustees are responsible for preparing the report and the financial statements in accordance with charity law and the requirements of the Church constitution.
**Structure, Governance, and Management** The governance of the Church is overseen by three trustees who meet regularly throughout the year to ensure compliance with the governing documents, legal, and regulatory requirements. The trustees oversee the Church's activities, ensuring they align with the charitable objectives and values of the Church.
**Achievements and Activities** Throughout the year, Cardea Community Church continued its commitment to serving the community through various activities and regular worship services each Sunday. Highlights include regular Sunday worship services, which includes special activities for the children. A regular meeting each Thursday within a local community space. These meetings are open to the community, and we've seen a number of new members of the community join us throughout the year. We also ran two carol services at Christmas, one specifically aimed at children. We have arranged litter picks with local councillors involved and we have continued to run a Tots group during term time which is well attended within the community and has a regular waiting list.
**Financial Review** The financial statements, included, present a true and fair view of the Church’s financial position. The Church’s income mainly comprises of donations from regular attendees. Expenditure primarily supports the running of the Church including hall hire, staff costs, and outreach activities such as the Tots group.
**Risk Management and Future Plans** The trustees actively identify and manage risks that could impact the Church's operations. Looking ahead, plans include a youth group, aimed at furthering the Church’s mission and expanding community engagement.
**Conclusion** The trustees express their gratitude to all who have supported the Church’s work through donations, time, and dedication. The commitment of the congregation and supporters is invaluable and greatly appreciated.
**Signed on behalf of the Trustees:** Trustee Name/Position: Ashley Godfrey – Treasurer Date: 22/01/2024
**Charity Name No (if any) Cardea Community Church Receipts and payments accounts CC16a For the period** Period start date Period end date **To from** 1st April 2022 31st March 2023
|**Section A Receipts and payments**|||||
|---|---|---|---|---|
|**A1 Receipts**
Donations
**19,413**
Stewardship
**25,118**
Impact Giving
**-**
Refund
**-**
**-**
**-**
**-**
**-**
**44,531**
**-**
**-**
**_Sub total_ -**
**_Total receipts_ 44,531**
**A3 Payments**
Equipment
**1,356**
MembershipFees
**1,101**
Minister Salary
**26,466**
Mission
**1,200**
Food
**540**
Room Hire
**5,105**
Training
Advertising
**1,103**
VisitingPreachers
**600**
Independent Examiner
**190**
Zoom/Skype
**174**
**37,835**
**-**
**_Sub total_ -**
**_Total payments_ 37,835**
**_Net of receipts/(payments)_ 6,696**
**A5 Transfers between funds**
**-**
**A6 Cash funds last year end**
**17,921**
**_Cash funds this year end_ 24,617**
**Unrestricted**
**funds**
**to the nearest £**
**_Sub total_**_(Gross income for AR)_
**A2 Asset and investment sales,**
**(see table).**
**A4 Asset and investment**
**purchases, (see table)**
**Laptop purchased in previous**
**year**|**to the nearest £**
**Restricted**
**funds**|**to the nearest £**
**Endowment**
**funds**|**Total funds**
**to the nearest £**|**Last year**
**to the nearest £**|
||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**19,413**
**25,118**
**-**
**-**
**-**
**-**
**-**
**-**
**44,531**|**20,574**|
|||||**17,376**|
|||||**1,000**|
|||||**72**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**39,022**|
||||||
||**-**
**-**
**-**|**-**
**-**
**-**|**-**
**-**
**-**||
|||||**-**|
|||||**-**|
||||**44,531**||
||**-**|**-**||**39,022**|
||||||
||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**1,356**
**1,101**
**26,466**
**1,200**
**540**
**5,105**
**-**
**1,103**
**600**
**190**
**174**
**37,835**|**1,536**|
|||||**1,523**|
|||||**22,112**|
|||||**5,677**|
|||||**610**|
|||||**2,635**|
|||||**-**|
|||||**605**|
|||||**300**|
|||||**190**|
|||||**173**|
|||||**35,361**|
||||||
||**-**
**-**
**-**|**-**
**-**
**-**|**-**
**-**
**-**|**2,785**|
||||||
|||||**-**|
||||||
||**-**|**-**|**37,835**|**38,146**|
||||||
||**-**
**-**
**-**
**-**|**-**
**-**
**-**
**-**|**6,696**
**-**
**17,921**
**24,617**|**876**|
|||||**-**|
|||||**-**|
|||||**876**|
|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**||
|---|---|---|---|---|
|**Categories**
**B1 Cash funds**
**B2 Other monetary assets**
**B3 Investment assets**
**B5 Liabilities**
**B4 Assets retained for the**
**charity’s own use**|**Details**
Bank Account
**Details**
**Details**
**Details**
Music Equipment
**Details**
**_Total cash funds_**
(agree balances with receipts and payments
account(s))|**to nearest £**
**24,617**
**-**
**-**
**24,617**
OK
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
General
**Unrestricted**
**funds**
**Unrestricted**
**funds**
**Fund to which**
**asset belongs**
**Fund to which**
**asset belongs**
**Fund to which**
**liability relates**|**to nearest £**
**-**
**-**
**-**
**-**
OK
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**Cost (optional)**
**2,785**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Restricted**
**funds**
**Restricted**
**funds**
**Amount due**
**(optional)**|**to nearest £**
**Endowment**
**funds**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||OK|
|||||**to nearest £**
**Endowment**
**funds**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**Current value**
**(optional)**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**Current value**
**(optional)**|
|||||**928**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**When due**
**(optional)**|
||||**-**||
||||**-**||
||||**-**||
||||**-**||
||||**-**||
Signed by one or two trustees on behalf of all the trustees
Signature
Date of Print Name approval
## **Independent examiner’s report on the accounts**
## Report to the Trustees of Cardea Community Church on accounts for the year ended 31st March 2023.
## **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 Statement**
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 Statement**
In connection with my examination, no matter has come to my attention examiner’s statement
1. 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
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
Date:
Name:
Address
## **Appendix 1 – Analytical Overview**
Section A– Income totalling £44,531 - all in unrestricted funds. Lloyds bank statements – 30-98-90 17403868, viewed to
evidence income. Largely from standing orders of individual givers and Stewardship giving. This represents an increase of £5,509 (114%), from £39,022 the previous year.
Expenditure totalling £37,835 – again all in unrestricted funds. Payments evidenced through the bank statement, with copies of receipts seen. This represents an increase of £2,474 (107%) from £35,161 the previous year.
The bank statement evidences a balance as at 31/03/23 of £24,617.20
Section B1 – Cash Funds detail a year-end balance of £24,617. All cash assets are held in the bank account Section B4 – Assets retained for the charity’s own use detail assets purchased in the previous financial year of £2,785. This was a purchase of music equipment that is being depreciated on a 3 year straight line method and has been valued at £928 at the end of financial year.
Total depreciation at the end of the year is £1,857.
Appendix 2 - Copies of Accounts
||**Charity Name**
**Cardea Community Church**|**Charity Name**
**Cardea Community Church**|**Charity Name**
**Cardea Community Church**|**No (if any)**|
|---|---|---|---|---|
||**For the period**
**from**|Period start date
1st April 2022|**To**|Period end date
31st March 2023|
## **Section A Receipts and payments**
|**A1 Receipts**|**Unrestricted**
**funds**
**to the nearest**
**£**
**19,413**
**25,118**
**-**
**-**
**-**
**-**
**-**
**-**
**44,531**|**Restricted**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Endowment**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Total funds**
**to the nearest £**
**19,413**
**25,118**
**-**
**-**
**-**
**-**
**-**
**-**
**44,531**|**Last year**
**to the nearest £**|
|---|---|---|---|---|---|
|Donations|**19,413**|**-**|**-**|**19,413**|**20,574**|
|Stewardship|**25,118**|**-**|**-**|**25,118**|**17,376**|
|Impact Giving|**-**|**-**|**-**|**-**|**1,000**|
|Refund|**-**|**-**|**-**|**-**|**72**|
||**-**|**-**|**-**|**-**|**-**|
||**-**|**-**|**-**|**-**|**-**|
||**-**|**-**|**-**|**-**|**-**|
||**-**|**-**|**-**|**-**|**-**|
|**_Sub total_**_(Gross income for AR)_|**44,531**|**-**|**-**|**44,531**|**39,022**|
|**A2 Asset and investment sales,**
**(see table).**|**-**
**-**
**-**
**44,53**
**1**|**-**
**-**
**-**
**-**|**-**
**-**
**-**
**-**|**-**
**-**
**-**
**44,531**||
||**-**|||||
||**-**||||**-**|
|**_Sub total_**|**-**||||**-**|
|**_Total receipts_**||||||
||**44,53**
**1**|**-**|**-**|**44,531**|**39,022**|
|**_Sub total_**_(Gross income for AR)_||**44,531**|||**-**|||**-**||**44,531**||**39,022**||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**A2 Asset and investment sales,**||||||||||||||
|**(see table).**||||||||||||||
|||**-**|||**-**|||**-**||**-**||||
|||**-**|||**-**|||**-**||**-**||**-**||
|**_Sub total_**||**-**|||**-**|||**-**||**-**||**-**||
|||||||||||||||
|**_Total receipts_**|
**1**|**44,53**||**-**|||**-**|||**44,531**||**39,022**||
**A3 Payments**
|Equipment|**1,356**||**-**||**-**||**1,356**||**1,536**|
|---|---|---|---|---|---|---|---|---|---|
|Membership Fees|**1,101**||**-**||**-**||**1,101**||**1,523**|
|Minister Salary|**26,466**||**-**||**-**||**26,466**||**22,112**|
|Mission|**1,200**||**-**||**-**||**1,200**||**5,677**|
|Food|**540**||**-**||**-**||**540**||**610**|
|Room Hire|**5,105**||**-**||**-**||**5,105**||**2,635**|
|Training|||**-**||**-**||**-**||**-**|
|Advertising|**1,103**||||||**1,103**||**605**|
|Visiting Preachers|**600**||||||**600**||**300**|
|Independent Examiner|**190**||**-**||**-**||**190**||**190**|
|Zoom/Skype|**174**||**-**||**-**||**174**||**173**|
||**37,835**||**-**||**-**||**37,835**||**35,361**|
|**A4 Asset and investment**||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**purchases, (see table)**||||||||||||||||
|**Laptop purchased in previous**
**year**|||||**-**||||**-**|||**-**||**2,785**||
|||**-**|||**-**||||**-**|||**-**||||
|**_Sub total_**||||||||||||||||
|||**-**|||**-**||||**-**|||**-**||**-**||
|||||||||||||||||
|**_Total payments_**|
**5**|**37,83**||**-**||||**-**||||**37,835**||**38,146**||
|||||||||||||||||
|**_Net of receipts/(payments)_**||**6,69**||||||||||||||
|||**6**||||**-**||||**-**||**6,696**||**876**||
|**A5 Transfers between funds**||||||||||||||||
|||**-**||||**-**|||**-**|||**-**||**-**||
|**A6 Cash funds last year end**||**17,92**||||||||||||||
|||**1**||||**-**|||**-**|||**17,921**||**-**||
|**_Cash funds this year end_**||**24,61**||||||||||||||
|||**7**||||**-**||||**-**||**24,617**||**876**||
**Section B Statement of assets and liabilities at the end of the period**
## **Categories**
## **B1 Cash funds**
## **B2 Other monetary assets**
## **B3 Investment assets**
|**Details**
Bank Account
**_Total cash funds_**
(agree balances with receipts and payments
account(s))
**Details**|**Unrestricted**
**funds**
**to nearest £**
**24,617**
**-**
**-**
**24,617**
OK
**Unrestricted**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**|**Restricted**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
OK
**Restricted**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**|**Endowment**
**funds**
**to nearest £**|
|---|---|---|---|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||OK|
||||**Endowment**
**funds**
**to nearest £**|
||**-**|**-**|**-**|
||**-**|**-**|**-**|
||**-**|**-**|**-**|
||**-**|**-**|**-**|
||**-**|**-**|**-**|
||**-**|**-**|**-**|
|**Fund to which**
**asset belongs**|**Cost (optional)**
**-**
**-**
**-**
**-**
**-**|**Current value**
**(optional)**|
|---|---|---|
||**-**|**-**|
||**-**|**-**|
||**-**|**-**|
||**-**|**-**|
||**-**|**-**|
## **Details**
## **B4 Assets retained for the charity’s own use**
## **B5 Liabilities**
Signed by one or two trustees on behalf of all the trustees
## **Details**
Music Equipment
## **Details**
Signature
|**Fund to which**
**asset belongs**
General|**Cost (optional)**
**2,785**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Current value**
**(optional)**|
|---|---|---|
|General|**2,785**|**928**|
||**-**|**-**|
||**-**|**-**|
||**-**|**-**|
||**-**|**-**|
||**-**|**-**|
||**-**|**-**|
||**-**|**-**|
||**-**|**-**|
|**Fund to which**
**liability relates**|**Amount due**
**(optional)**
**-**
**-**
**-**
**-**
**-**|**When due**
**(optional)**|
|---|---|---|
||**-**||
||**-**||
||**-**||
||**-**||
||**-**||
Date of approval
## Print Name
## **Appendix 3**
Financial records are recorded in an excel spreadsheet as a cashbook, recording every entry in and out individually. This in turn is allocated to each area of income and expenditure and reconciled.
Gift aid declarations were not viewed this year, these must be retained and it is good practice to ensure that these are kept up to date with old or deceased donors records being stored separately and then destroyed after a period of time.
Electronic records are kept for those payments made in respect of the charities activities, scanned copies of receipts and invoices have been provided.
Again this year the Charity Commission template has been followed, the accounts include details of designated, restricted, unrestricted and endowment funds, giving the opening balance, movement throughout the year and the closing balance.
## **Appendix 4**
The church meets in premises rented (they meet in a local school as this allows them sufficient space to meet) on a twice weekly basis (Sundays and mid-week prayer meetings), there is no ongoing commitment as the premises are rented on a week-to-week basis.
This is around £75 per week, there are more than sufficient cash reserves available to meet that liability in the general fund. The church employs one pastor full-time, they have been blessed and have grown as a church, they have been able to give consideration to the commitment of his ongoing employment. The church has a reserves policy to maintain 3 months expenditure.
## **Appendix 5**
## Income
BACS credit £100.00 from ‘ _GRIFFIN DEREK DEREK & ANGELA FP22181O58941320_ ’ dated 1[st] July. Included in spreadsheet as ‘DG&AG’.
Bank Deposit £535.00 from ‘ _MARCH_ ’ dated 11[th] Nov. Included in spreadsheet as ‘MARCH Cash at Bank. BACS credit £100.00 from ‘ _KARIN SCHMIDT TITHES00151989632BBLLNSD 090128_ ’ dated 1[st] Feb. Included in spreadsheet as ‘KS’.
## Expenditure
BACS payment to ‘ _J JONES LIMITED CD 172004JUN22._ £111.70 dated 6[th] June. Included in spreadsheet as ‘J JONES LIMITED Church BBQ’ under ‘Refreshments/Food’. Scanned invoice and credit card receipt seen. Standing Order to ‘CCSA’ for £65.00 dated 14[th] Oct. Included in spreadsheet as ‘CCSA’ under Room Hire. Debit card payment to ‘ _ZOOM.US 888-799-96 CD 172019FEB23_ ’ £14.39 dated 20[th] Feb. Included in spreadsheet as ‘ZOOM’.