**Charity number: 1174869**
## **CRAWLEY COMMUNITY CHURCH**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2023**
## **CRAWLEY COMMUNITY CHURCH**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 6|
|**Independent examiner's report**|7|
|**Statement of financial activities**|8|
|**Balance sheet**|9|
|**Notes to the financial statements**|10 - 23|
## **CRAWLEY COMMUNITY CHURCH**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **Trustees**
Ken Davis Alison Ells Julie Kendal Reuel Virgo
## **Charity registered number**
1174869
## **Principal office**
Crawley Community Church The Charis Centre, West Green Drive West Green Crawley West Sussex RH11 7EL
## **Accountants**
Baldwin Scofield Accountancy LLP Chartered Accountants Unit 3, Newhouse Business Centrre Old Crawley Road Faygate Horsham West Sussex RH12 4RU
## **Bankers**
HSBC Bank Plc 9 The Boulevard Crawley West Sussex RH10 1UT
Page 1
## **CRAWLEY COMMUNITY CHURCH**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023**
The Trustees present their annual report together with the financial statements of the Crawley Community Church for the year 1 January 2022 to 31 December 2023.
## **Objectives and activities**
## **Policies and objectives**
The principal object of the charity is the advancement of the Christian Faith.
In setting objectives and planning for activities, the Trustees 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)'.
## **Achievements and performance**
## **Main achievements of the charity**
The vision of Crawley Community Church is:
“To be a diverse church, equipped to impact the local community and beyond.”
We seek to express God’s love by promoting the Christian faith and through compassion for those in physical, mental and spiritual hardship, without discrimination or passing judgment.
## **Review of activities**
The trustees present the following report for 2023 as evidence that Crawley Community Church has met the Public Benefit requirements of the Charities Commission to comply with Section 3 of the Charities Act 2011.
The vision of Crawley Community Church is:
“To be a diverse church, equipped to impact the local community and beyond.”
We seek to express God’s love by promoting the Christian faith and through compassion for those in physical, mental and spiritual hardship, without discrimination or passing judgment.
Membership of the Church is not required to take part in any of the activities listed.
Page 2
**CRAWLEY COMMUNITY CHURCH**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **Achievements and performance (continued)**
## **Review of activities**
Crawley Community Church serves the town and surrounding villages of Crawley, West Sussex in a number of ways:
**Church Service every Sunday morning** . Christian worship and teaching, including crèche, children’s and young people work for all ages. The Church meets at The Charis Centre in West Green, Crawley. Admittance: Public admittance Charitable Needs Met: Facilitates worship for Christian believers Teaching for Christians and others on faith and moral issues Pastoral care by prayer with attendees, on request Children’s and Youth groups offer games and teaching on faith and moral issues Accessibility: Ground floor, wheelchair access, disabled access WC. The service is also streamed and published on Youtube. Charge: No charge. Members are asked to contribute voluntarily
**Small Group mid-week meetings** throughout Crawley for worship, teaching, discipleship and fellowship. Numerous meetings are held every week at the homes of members throughout Crawley and at The Charis Centre on various weeknights. Some meetings are also regularly held by videoconference to provide options for those unable to travel.
|Admittance:|By invitation. Members are encouraged to invite others.|
|---|---|
|Charitable Needs Met:|Facilitates worship for Christian believers|
||Discussion of faith and moral issues for Christians and others|
|Accessibility:|Some wheelchair access. WC may be upstairs.|
|Charge:|No charge.|
**Jungle Tots, parent and toddler group** operates 3 mornings a week Tuesday-Thursday. 120 children per week. Jungle Tots also organizes ‘Teddy Bears Picnics’, Easter Egg Hunt, Beach parties and Christmas parties from The Charis Centre and other rented facilities.
|Admittance:|Public admittance to parents and carers with their pre-school children.|
|---|---|
||Numbers are limited by the size of the building.|
|Charitable Needs Met:|Preschool play and learning for children|
||Friendly social group for parents|
|Accessibility:|Ground floor.|
|Charge:|No charge.|
|**‘Solid’ Youth Group.**|This operates on Friday evenings (and Sunday mornings) for the young people of|
|Crawley aged 11 to 18|years.|
|Admittance:|Public admittance|
|Charitable Needs Met:|Youth leisure activities and social environment|
||Teaching and discussion on various faith and moral issues|
|Accessibility:|Currently meets on first floor, access via stairs.|
|Charge:|£1 charge on the door to subsidise materials.|
**Revive Café** The Revive café at The Charis Centre is run by Church paid staff and volunteers. Profits are used to support other Church ministries. This also provides work experience opportunities for volunteers. The café is registered with the national ‘Warm Spaces’ scheme that aims to help those suffering from fuel poverty in the winter months. It is also registered with the national ‘Safe Places’ organisation. The café has a scheme ‘giving tree’ that allows anyone to pay for menu items for future guests who are in need but unable to pay.
Admittance: Public admittance Charitable Needs Met: Community Development and Volunteering Accessibility: Ground Floor, wheelchair access
Page 3
## **CRAWLEY COMMUNITY CHURCH**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **Achievements and performance (continued)**
**Tea at Revive.** An afternoon social club which operates out of Revive café (see above). This is particularly aimed at people who would benefit most from a friendly chat with the staff and other volunteers over a hot drink.
Admittance: Public admittance to over-65’s Charitable Needs Met: Social opportunities for general benefit and to relieve the effects of isolation and grief particularly amongst older people Accessibility: Ground floor, wheelchair access. No public WC. Charge: No charge
## **Parish Nursing.**
The Parish Nurse is a qualified nurse volunteer
Admittance: Referrals are received personally and from pastoral care or other ministry leads. This ministry covers individuals and groups of all faiths and none within the church and in the community. Charitable Needs Met: The nurse covers individual needs and complements services provided by the NHS covering spiritual support and practical help e.g. collecting prescriptions, explaining doctors' orders, encouraging compliance and prayer if asked for. The nurse offers support in groups for the lonely, isolated and bereaved encouraging and supporting them personally and signposting them to appropriate services if necessary. Accessibility: The church building is accessible Charge: No charge
## **Community Group Rentals**
The Charis Centre has numerous rooms available for rental, including a large hall. Various charities and community groups have had the opportunity to rent rooms for regular meetings. Rates are similar to those charged by Crawley Borough Council for its community centres.
Admittance: According to event Charitable Needs Met: Venue for community group events Accessibility: Ground floor, wheelchair access. Wheelchair accessible WC. Charge: According to event
## **Car Park**
Parents of children in the adjacent school have been allowed to park in the car park owned by CCC at The Charis Centre, for the purpose of dropping off and collecting children. This gives a convenient and safe place to park compared to nearby roads which are busy and where parking is in competition with hospital visitors.
## **Other Activities**
Members are encouraged and supported where possible in fundraisers and practical work for other charities and charitable causes e.g. foreign aid, hospices and relief of poverty.
## **Financial review**
## **Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity 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. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **Reserves policy**
The Church’s Reserves Policy is to retain approximately 3 months of essential operating expenditure, which would be approximately £40,000.
Page 4
## **CRAWLEY COMMUNITY CHURCH**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **Principal funding**
CCC receives the majority of its income as donations from members who have informally or formally committed to regular giving. Ongoing financial support is requested of new and existing members, but such support is not a requirement of membership.
The Church also holds 'gift days' from time to time to support specific projects or fundraising targets.
Most Church members use the HMRC 'Gift Aid' scheme where possible.
## **Structure, governance and management**
## **Constitution**
Crawley Community Church is a registered charity, number 1174869, and is constituted under a CIO constitution.
## **Methods of appointment or election of Trustees**
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the CIO constitution.
## **Organisational structure and decision-making policies**
Crawley Community Church (CCC) is a charismatic evangelical Church, which has been established in Crawley since 1978.
Crawley Community Church, is a Charitable Incorporated Organisation (CIO), Registered Charity, No. 1174869. The CIO opened in 2017 when the Trustees of charity number 1087953 (Crawley Community Church, a charitable trust) decided to change CCC’s charitable structure to a CIO. In 2023 there were four trustees: Ken Davis, Alison Ells, Julie Kendal and Reuel Virgo.
This eldership team is responsible for the day to day running of the Church. Steve Alliston is the Lead Elder, and the other elders in 2023 were Justin Fletcher, David Swann and Daniel Da Silva Raimundo. The elders are also the CIO Members.
Crawley Community Church owns The Charis Centre Ltd, a business that operates the Church building (The Charis Centre) as a base for the church and a community centre during the week.
The church-run “Revive” Charity shop and café had been moved to the Charis Centre from the shop in Crawley Town Centre. The Charity Shop has now been closed, but the Revive Café now operates within the Charis Centre and remains profitable.
## **Related party relationships**
Crawley Community Church, whilst a separate and self-governing church, is also part of the New Ground group in the NewFrontiers family of Churches and a member of the Evangelical Alliance.
Like the Anglicans, Baptists, Methodists etc, CCC are part of the mainline Christian Church in Crawley, and have an excellent ongoing relationship with other evangelical churches in the town.
A significant number of church members have worked voluntarily together with other local churches in "Love Your Neighbour", a community group providing practical help to people in Crawley.
Page 5
**CRAWLEY COMMUNITY CHURCH**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **Structure, governance and management (continued)**
## **Financial risk management**
The Trustees have carried out a risk assessment regarding the Church’s operations and are continually taking action to ensure that the risks are minimized as much as possible.
## **Plans for future periods**
Maintenance of the Charis Centre, the main church building, is of high priority and this will continue with a number of areas prioritised for further action. This will help to ensure its ongoing benefit for the worship activities of the Church, and the various community and public sector groups that use the building.
## **Members' liability**
The Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up.
## **Statement of Trustees' responsibilities**
The Trustees are responsible for preparing the Trustees' 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 Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity 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 CIO constitution. They are also responsible for safeguarding the assets of the charity 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 Trustees on 16 August 2024 and signed on their behalf by:
## **Ken Davis**
(Trustee)
Page 6
## **CRAWLEY COMMUNITY CHURCH**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023**
## **Independent examiner's report to the Trustees of Crawley Community Church ('the charity')**
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2023.
## **Responsibilities and basis of report**
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
Your attention is drawn to the fact that the charity 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.
I 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.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. 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.
I 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.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Signed: Dated: 16 August 2024 Nicholas M Baldwin BA(Econ) FCA DChA **Baldwin Scofield Accountancy LLP** Chartered Accountants
Page 7
## **CRAWLEY COMMUNITY CHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023**
|**Note**
**Income from:**
Donations and legacies
2
Investments
3
**Total income**
**Expenditure on:**
Charitable activities
4
**Total expenditure**
**Net income/(expenditure)**
Transfer from unincorporated charity
13
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**2023**
**£**
**54,691**
**-**
**54,691**
**41,698**
**41,698**
**12,993**
**1,043**
**14,036**
**404,795**
**14,036**
**418,831**|**Unrestricted**
**funds**
**2023**
**£**
**284,241**
**1,327**
**285,568**
**233,434**
**233,434**
**52,134**
**(1,043)**
**51,091**
**429,366**
**51,091**
**480,457**|**Total**
**funds**
**2023**
**£**
**338,932**
**1,327**
**340,259**
**275,132**
**275,132**
**65,127**
**-**
**65,127**
**834,161**
**65,127**
**899,288**|_Total_
_funds_
_2022_
_£_
_233,399_
_133_
_233,532_
_247,061_
_247,061_
_(13,529)_
_-_
_(13,529)_
_847,690_
_(13,529)_
_834,161_|
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 10 to 23 form part of these financial statements.
Page 8
## **CRAWLEY COMMUNITY CHURCH**
## **BALANCE SHEET AS AT 31 DECEMBER 2023**
|**Note**
**Fixed assets**
Tangible assets
8
Investments
9
**Current assets**
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one
year
11
**Net current assets**
**Total assets less current liabilities**
Creditors: amounts falling due after more
than one year
12
**Total net assets**
**Charity funds**
Restricted funds
13
Unrestricted funds
13
**Total funds**|**42,069**
**140,465**
**182,534**
**(65,563)**|**2023**
**£**
**1,277,493**
**2**
**116,971**
**1,394,466**
**(495,178)**
**899,288**
**418,831**
**480,457**
**899,288**|_26,953_
_120,293_
_147,246_
_(73,580)_|_2022_
_£_
_1,308,651_
_2_
_73,666_
_1,382,319_
_(548,158)_
_834,161_
_404,795_
_429,366_
_834,161_|
|---|---|---|---|---|
The financial statements were approved and authorised for issue by the Trustees on 16 August 2024 and signed on their behalf by:
## **Ken Davis**
(Trustee)
The notes on pages 10 to 23 form part of these financial statements.
Page 9
**CRAWLEY COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1. Accounting policies**
## **1.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 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 1 January 2015), 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 on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Crawley Community Church 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.
## **1.2 Income**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
## **1.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
## **1.4 Government grants**
Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred.
Page 10
**CRAWLEY COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1. Accounting policies (continued)**
## **1.5 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
## **1.6 Tangible fixed assets and depreciation**
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
- Freehold property Freehold property is depreciated at 2% on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
## **1.7 Investments**
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.
Investments in subsidiaries are valued at cost less provision for impairment.
## **1.8 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **1.9 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 11
**CRAWLEY COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1. Accounting policies (continued)**
## **1.10 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
## **1.11 Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **1.12 Pensions**
The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.
## **1.13 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
## **2. Income from donations and legacies**
|**Donations**
Tithes and offerings
Income tax reclaimed
Other income|**Restricted**
**funds**
**2023**
**Unrestricted**
**funds**
**2023**
**£**
**£**
54,691
225,285
-
31,655
-
10,768
54,691
267,708|**Total**
**funds**
**2023**
**£**
**279,976**
**31,655**
**10,768**|
|---|---|---|
|||**322,399**|
Page 12
## **CRAWLEY COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **2. Income from donations and legacies (continued)**
|Grants
Other sundry income
**Total 2023**
**Donations**
Tithes and offerings
Income tax reclaimed
Other income
Government grants
Youth Centre income
**Subtotal**
_Total 2022_
**3.**
**Investment income**
Investment income - local cash|**Restricted**
**funds**
**2023**
**Unrestricted**
**funds**
**2023**
**£**
**£**
-
11,167
-
5,366
-
16,533
54,691
284,241
_Restricted_
_funds_
_2022_
_Unrestricted_
_funds_
_2022_
_£_
_£_
_37,860_
_141,314_
_-_
_30,768_
_-_
_7,755_
_37,860_
_179,837_
_-_
_14,909_
_-_
_793_
_-_
_15,702_
_37,860_
_195,539_
**Unrestricted**
**funds**
**2023**
**£**
1,327|**Total**
**funds**
**2023**
**£**
**11,167**
**5,366**|
|---|---|---|
|||**16,533**|
||||
|||**338,932**|
|||_Total_
_funds_
_2022_
_£_
_179,174_
_30,768_
_7,755_|
|||_217,697_|
|||_14,909_
_793_|
|||_15,702_|
||||
|||_233,399_|
|||**Total**
**funds**
**2023**
**£**
**1,327**|
Page 13
## **CRAWLEY COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **3. Investment income (continued)**
||_Unrestricted_|_Total_|
|---|---|---|
||_funds_|_funds_|
||_2022_|_2022_|
||_£_|_£_|
|Investment income - local cash|_133_|_133_|
## **4. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|Costs of chartitable activities
Costs of chartitable activities|**Restricted**
**funds**
**2023**
**Unrestricted**
**funds**
**2023**
**£**
**£**
41,698
233,434
_Restricted_
_funds_
_2022_
_Unrestricted_
_funds_
_2022_
_£_
_£_
_50,965_
_196,096_|**Total**
**2023**
**£**
**275,132**|
|---|---|---|
|||_Total_
_2022_
_£_
_247,061_|
Page 14
**CRAWLEY COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **5. Analysis of expenditure by activities**
|Costs of chartitable activities
Costs of chartitable activities|**Activities**
**undertaken**
**directly**
**2023**
**£**
165,866
_Activities_
_undertaken_
_directly_
_2022_
_£_
_143,423_|**Support**
**costs**
**2023**
**£**
109,266
_Support_
_costs_
_2022_
_£_
_103,638_|**Total**
**funds**
**2023**
**£**
**275,132**|
|---|---|---|---|
||||_Total_
_funds_
_2022_
_£_
_247,061_|
## **Analysis of direct costs**
|Staff costs
Staff other expenses
Ministry within CCC
Mission - Other
Specific gifts paid|**Total**
**funds**
**2023**
**£**
**98,153**
**3,385**
**25,888**
**27,900**
**10,540**
**165,866**|_Total_
_funds_
_2022_
_£_
_79,362_
_2,397_
_23,285_
_18,573_
_19,806_|
|---|---|---|
|||_143,423_|
Page 15
## **CRAWLEY COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **5. Analysis of expenditure by activities (continued)**
## **Analysis of support costs**
|Depreciation
Miscellaneous
Insurance
Office expenses
Bank charges and mortgage interest
Independent examination and accountancy
Charis Centre costs
Furnishings and decoration
IT costs
Professional fees
Subscriptions
Gas and electricity|**Total**
**funds**
**2023**
**£**
**31,158**
**630**
**6,280**
**6,677**
**37,988**
**4,566**
**2,277**
**835**
**91**
**1,645**
**641**
**16,478**
**109,266**|_Total_
_funds_
_2022_
_£_
_31,159_
_1,513_
_5,620_
_10,500_
_25,209_
_3,508_
_6,189_
_755_
_363_
_1,176_
_516_
_17,130_|
|---|---|---|
|||_103,638_|
## **6. Staff costs**
|Wages and salaries
Social security costs
Contribution to defined contribution pension schemes|**2023**
**£**
**86,905**
**3,322**
**7,926**
**98,153**|_2022_
_£_
_72,202_
_1,382_
_5,778_|
|---|---|---|
||||
|||_79,362_|
The average number of persons employed by the charity during the year was as follows:
||**2023**|_2022_|
|---|---|---|
||**No.**|_No._|
|Employees|**3**|_3_|
No employee received remuneration amounting to more than £60,000 in either year.
Page 16
## **CRAWLEY COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
|**7.**
**Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits_(2022 - £NIL)_.
During the year ended 31 December 2023, no Trustee expenses have been incurred_(2022_
**8.**
**Tangible fixed assets**
**Cost or valuation**
At 1 January 2023
At 31 December 2023
**Depreciation**
At 1 January 2023
Charge for the year
At 31 December 2023
**Net book value**
At 31 December 2023
_At 31 December 2022_|_- £NIL)_.
**Freehold**
**property**
**£**
**1,557,916**|
|---|---|
||**1,557,916**|
||**249,265**
**31,158**|
||**280,423**|
||**1,277,493**|
||_1,308,651_|
Page 17
## **CRAWLEY COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **9. Fixed asset investments**
|**Cost or valuation**
Additions
At 31 December 2023
**Net book value**
At 31 December 2023|**Investments**
**in**
**subsidiary**
**companies**
**£**
**2**|
|---|---|
||**2**|
||**2**|
## **Principal subsidiaries**
The following were subsidiary undertakings of the charity:
|**Names**|||**Company**|**Registered office or principal**|**Principal activity**|
|---|---|---|---|---|---|
||||**number**|**place of business**||
|Crawley Community Church|||07155665|West Green Drive, Crawley,|Retail sale of second-|
|Ministries Limited||||RH11 7EL|hand goods|
|The Charis Centre Limited|||07963543|West Green Drive, Crawley,|Venue hire|
|||||RH11 7EL||
|**Class of**|**Holding**|**Included in**||||
|**shares**||**consolidation**||||
|Ordinary|100%|No||||
|Ordinary|100%|No||||
The financial results of the subsidiaries for the year were:
|**Names**|**Income**|**Expenditure**|**Profit/(Loss)**|**Net assets**|
|---|---|---|---|---|
||**£**|**£**|**/ Surplus/**|**£**|
||||**(Deficit) for**||
||||**the year**||
||||**£**||
|Crawley Community Church Ministries|**-**|**803**|**(803)**|**(1,538)**|
|Limited|||||
|The Charis Centre Limited|**284,748**|**284,748**|**-**|**1,725**|
Page 18
## **CRAWLEY COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **10. Debtors**
|**Due within one year**
Amounts owed by group undertakings
Tax recoverable|**2023**
**£**
**41,856**
**213**
**42,069**|_2022_
_£_
_26,953_
_-_|
|---|---|---|
||||
|||_26,953_|
## **11. Creditors: Amounts falling due within one year**
|Bank overdrafts
Bank loans
Trade creditors
Other creditors
Accruals and deferred income|**2023**
**£**
**1,698**
**54,996**
**768**
**4,436**
**3,665**
**65,563**|_2022_
_£_
_2,087_
_57,012_
_1,135_
_3,330_
_10,016_|
|---|---|---|
||||
|||_73,580_|
Page 19
## **CRAWLEY COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **12. Creditors: Amounts falling due after more than one year**
|Bank loans
Included within the above are amounts falling due as follows:
**Between one and two years**
Bank loans
**Between two and five years**
Bank loans
**Over five years**
Bank loans|**2023**
**£**
**495,178**
**2023**
**£**
**54,996**
**164,987**
**275,195**|_2022_
_£_
_548,158_|
|---|---|---|
|||_2022_
_£_
_57,012_|
|||_171,036_|
|||_320,110_|
The aggregate amount of liabilities payable or repayable wholly or in part more than five years after the reporting date is:
|Payable or repayable by instalments|**2023**
**£**
**275,195**
**275,195**|_2022_
_£_
_320,110_|
|---|---|---|
||||
|||_320,110_|
The mortgage is sercured on the premises The Charis Centre, West Green Drive, Crawley, RH11 7EL.
Page 20
## **CRAWLEY COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **13. Statement of funds**
## **Statement of funds - current year**
||||||**Balance at**|
|---|---|---|---|---|---|
||**Balance at 1**||||**31**|
||**January**|||**Transfers**|**December**|
||**2023**|**Income**|**Expenditure**|**in/out**|**2023**|
||**£**|**£**|**£**|**£**|**£**|
|**Unrestricted funds**||||||
|General Funds|**429,366**|**285,568**|**(233,434)**|**(1,043)**|**480,457**|
|**Restricted funds**||||||
|Specific gifts|**45,392**|**54,691**|**(9,373)**|**-**|**90,710**|
|Building fund|**359,257**|**-**|**(31,158)**|**-**|**328,099**|
|Crisis fund|**124**|**-**|**(1,167)**|**1,043**|**-**|
|Brazil fund|**22**|**-**|**-**|**-**|**22**|
||**404,795**|**54,691**|**(41,698)**|**1,043**|**418,831**|
|**Total of funds**|**834,161**|**340,259**|**(275,132)**|**-**|**899,288**|
|**Statement of funds - prior year**||||||
||||||_Balance at_|
|||_Balance at_|||_31_|
|||_1 January_|||_December_|
|||_2022_|_Income_|_Expenditure_|_2022_|
|||_£_|_£_|_£_|_£_|
|**Unrestricted funds**||||||
|General Funds||_429,789_|_195,672_|_(196,095)_|_429,366_|
|**Restricted funds**||||||
|Specific gifts||_27,484_|_37,714_|_(19,806)_|_45,392_|
|Building fund||_390,416_|_-_|_(31,159)_|_359,257_|
|Crisis fund||_-_|_124_|_-_|_124_|
|Brazil fund||_-_|_22_|_-_|_22_|
|||_417,900_|_37,860_|_(50,965)_|_404,795_|
|**Total of funds**||_847,689_|_233,532_|_(247,060)_|_834,161_|
|||||||
Page 21
## **CRAWLEY COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **14. Summary of funds**
## **Summary of funds - current year**
|General funds
Restricted funds|**Balance at 1**
**January**
**2023**
**£**
**429,366**
**404,795**
**834,161**|**Income**
**£**
**285,568**
**54,691**
**340,259**
_Balance at_
_1 January_
_2022_
_£_
_429,789_
_417,900_
_847,689_|**Expenditure**
**£**
**(233,434)**
**(41,698)**
**(275,132)**
_Income_
_£_
_195,672_
_37,860_
_233,532_|**Transfers**
**in/out**
**£**
**(1,043)**
**1,043**
**-**
_Expenditure_
_£_
_(196,095)_
_(50,965)_
_(247,060)_|**Balance at**
**31**
**December**
**2023**
**£**
**480,457**
**418,831**|
|---|---|---|---|---|---|
||||||**899,288**|
||||||_Balance at_
_31_
_December_
_2022_
_£_
_429,366_
_404,795_|
|**Summary of funds - prior year**||||||
|General funds
Restricted funds||||||
||||||_834,161_|
## **15. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Creditors due in more than one year
**Total**|**Restricted**
**funds**
**2023**
**Unrestricted**
**funds**
**2023**
**£**
**£**
328,099
949,394
-
2
90,732
91,802
-
(65,563)
-
(495,178)
418,831
480,457|**Total**
**funds**
**2023**
**£**
**1,277,493**
**2**
**182,534**
**(65,563)**
**(495,178)**|
|---|---|---|
|||**899,288**|
Page 22
## **CRAWLEY COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **15. Analysis of net assets between funds (continued)**
## **Analysis of net assets between funds - prior year**
|Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Creditors due in more than one year
**Total**|_Restricted_
_funds_
_2022_
_£_
_359,257_
_-_
_45,538_
_-_
_-_
_404,795_|_Unrestricted_
_funds_
_2022_
_£_
_949,394_
_2_
_101,708_
_(73,580)_
_(548,158)_
_429,366_|_Total_
_funds_
_2022_
_£_
_1,308,651_
_2_
_147,246_
_(73,580)_
_(548,158)_
_834,161_|
|---|---|---|---|
## **16. Pension commitments**
The group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £7,926 (2022 - £5,778).
Page 23