## Causeway Community Church Report and Accounts Year ended 30 September 2024 1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk ## **CAUSEWAY COMMUNITY CHURCH** ## **LEGAL & ADMINISTRATIVE DETAILS** ## **FOR THE YEAR ENDED 30 SEPTEMBER 2024** ADDRESS FOR CORRESPONDENCE The Causeway Potters Bar EN6 5HQ GOVERNING DOCUMENT CIO constitution dated 14/11/2017 CHARITY REGISTRATION NUMBER 1177219 TRUSTEES RESPONSIBLE FOR Spencer Henry Critoph MANAGING THE CHARITY John Pilgrim Critoph Peter Maclure Stepan Mankovsky (appointed May 2024) INDEPENDENT EXAMINER Sarah Crispin (ACA) Stewardship 1 Lamb's Passage LONDON EC1Y 8AB ## **INDEX** Page 1 Legal & Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Pages 7-8 Notes to the Accounts Page 1 The trustees present their annual report and financial statements for the year ended 30th September 2024. ## **Structure, governance and management** Causeway Community Church is a Charitable Incorporated Organisation (CIO) registered by the Charity Commission for England and Wales on 19th February 2018. The CIO was created for the purposes of continuing the long-standing ministry of the church previously known as Causeway Free Church. The trustees (who are also elders) are responsible for the management of the church in accordance with the Church Constitution and Handbook. The trustees who served during the year are listed on page 1. The church is affiliated to the Fellowship of Independent Evangelical Churches (FIEC). ## **Object and review public benefit** The purposes of the church, as set out in its governing documents, are (1) the advancement of the Christian faith in accordance with the Basis of Faith of the FIEC, primarily but not exclusively within Potters Bar and the surrounding neighbourhood together with its advancement throughout the United Kingdom and the world; and (2) such other charitable purposes as shall, in the opinion of the trustees, further the work of the church. In planning the activities of the church the trustees have applied the guidance on public benefit issued by the Charity Commission. The church seeks to serve the local community by providing a place of worship, prayer and Bible teaching. We regularly promote and publicise our activities in the local community. The church holds Sunday morning services and mid-week prayer and bible study meetings. In addition, the church runs a number of other activities and events with the objective of making and developing contact with members of the local community who do not usually attend church. These activities include regular coffee mornings, an English club for those who want to improve their spoken and written English, a parents and toddlers group, an after school children group and services at local care homes for the elderly. We are thankful to God for his continued financial provision for the work of the church. We count it a privilege to have been able to continue to support our 'mission partners' working for missionary societies in the UK and overseas and that we have been able to continue to reach out into our local community with God's love and care. This year the charity has undertaken a building project. The main room has been extended and an additional two multi-use rooms have been built. The extra space benefits the church and the local community. Page 2 ## **Financial review** During the year to September 2024, total receipts amounted to £148,598. £66,100 was towards the building work fund. £80,787 comprised of collections, offerings and other donations from members by standing orders, together with the associated gift-aid claimed. (2023: £80,077) Total payments for the year totaled £237,057 (2023: £67,479). Payments are proportionally high due to £166,855 being used on the building work. With more costs expected in the next financial year. All other payments totaled £70,202. As a result, cash held by the church is £42,410 (2023: £130,870) all of which is unrestricted and can be used for any of the charitable purposes of the church. The balance on the trustees' discretionary fund remains at £30,000. This fund is maintained in order to ensure that the church always retains reserves amounting to approximately six months of operating costs so that the church could continue to operate should income and/or expenditure vary adversely. ## **Trustees’ responsibilities** Charity law requires the trustees to prepare financial statements for each financial year. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the church and enable us to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for taking reasonable steps for the prevention and detection of fraud and other irregularities, and safeguarding assets. Nominations for a new trustee (or the re-appointment of an existing trustee) are made by the existing trustees. Nominations are then approved (or otherwise) by members at a church members' meeting. ## **Risk Management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees have taken appropriate steps to mitigate key risks identified. Signed on behalf of the trustees by Spencer Critoph: S Critoph S Critoph (Jul 29, 2025 17:21:25 GMT+1) > Date: Jul 29, 2025 Page 3 ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF** ## **CAUSEWAY COMMUNITY CHURCH** I report to the trustees on my examination of the accounts of Causeway Community Church ('the charity') for the year ended 30 September 2024 on pages 5 to 8 following. ## **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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner’s statement** I have completed my examination. I confirm that no material 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 accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## Sarah Crispin Sarah Crispin (Jul 30, 2025 07:59:44 GMT+1) Sarah Crispin (ACA) Stewardship 1 Lamb's Passage LONDON EC1Y 8AB Date: Jul 30, 2025 Page 4 ## **CAUSEWAY COMMUNITY CHURCH** ## **RECEIPTS AND PAYMENTS ACCOUNT** ## **FOR THE YEAR ENDED 30 SEPTEMBER 2024** ||||||Unrestricted|Funds||||| |---|---|---|---|---|---|---|---|---|---|---| ||||||General|Designated||Restricted||| ||||||Funds||Funds|Funds|2024|2023| |||||Notes|£||£|£|£|£| |**_Income receipts_**||||||||||| |Donations|||||75,002||-|66,600|141,602|66,481| |Gift aid receipts|||||5,161||-|125|5,286|12,762| |Income from letting of facilities|||||150||-|-|150|-| |Other|||||1,560||-|-|1,560|834| |**_Total receipts_**|||||**81,873**||**-**|**66,725**|**148,598**|**80,077**| |**_Payments_**||||||||||| |Payments
in
relation
to
activities undertaken directly||charitable||2|65,426||-|166,855|232,281|65,247| |Grants
paid
in
relation
to
activities undertaken by others||charitable||3|4,276||-|500|4,776|2,231| |**_Total payments_**|||||**69,702**||**-**|**167,355**|**237,057**|**67,479**| |Net
of
receipts
/
(payments)
transfers|||before||12,171||-|(100,630)|(88,459)|12,599| |Transfers between funds||||5|(90,397)||-|90,397|-|-| |**Net movement in funds**|||||(78,226)||-|(10,233)|(88,459)|12,599| |Cash funds as at last year|end||||100,870|30,000||-|130,870|118,271| |**Cash funds at this year end**||||A|**22,644**|**30,000**||**(10,233)**|**42,411**|**130,870**| The notes on pages 7 - 8 form part of these accounts. Page 5 ## **CAUSEWAY COMMUNITY CHURCH** ## **STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024** |General
Designated
funds
funds
Notes
£
£
**A Cash funds**
Cash at bank with immediate access
22,644
30,000
Petty cash
-
-
**22,644**
**30,000**
**B Other monetary assets**
Gift aid due to charity
20,459
-
Prepayments
503
-
Rent deposit
-
-
**20,962**
**-**
**C Liabilities**
**Falling due within one year**
PAYE/NIC
166
-
Fee for Independent Examination
1,200
-
Accrued expenses
168
-
**1,534**
**-**
**Total**
**1,534**
**-**
**D Assets retained for charity's own use**
Causeway Community Church building (Freehold)
Gas central heating
IT & audio visual equipment
Unrestricted Funds|Restricted
funds
£
(10,233)
-
**(10,233)**
10,233
-
-
**10,233**
-
-
-
**-**
**-**
Fund to
which asset
belongs
Unrestricted
Unrestricted
Unrestricted|2024
£
42,411
-
**42,411**
30,692
503
-
**31,195**
166
1,200
168
**1,534**
**1,534**|2023
£| |---|---|---|---| ||||130,870
-| ||||**130,870**| ||||5,286
419
2,400| ||||**8,105**| ||||-
960
-| ||||**960**| ||||| ||||**960**| ||||| ## **E Guarantees and secured debts** The charity has not given any guarantees and has not provided its assets as security for any liabilities. The accounts were approved by the trustees and signed on their behalf by: S Critoph S Critoph (Jul 29, 2025 17:21:25 GMT+1) -------------------------------------------Spencer Critoph Jul 29, 2025 Date: __________ The notes on pages 7 - 8 form part of these accounts. Page 6 ## **CAUSEWAY COMMUNITY CHURCH** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 30 SEPTEMBER 2024** ## **1 Accounting policies** The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs. 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. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. |**2**
**Payments in relation to charitable activities undertaken directly**
Employment costs (see note 4)
Ministry expenses
Establishment costs
Accounting costs
Governance costs
Building Costs
**3**
**Grants paid in relation to charitable activities undertaken by others**
Grants to institutions:
OMF International (UK)
Wycliffe Bible Translators
Open Air Campaign
Teach Beyond
FIEC
Other grants <£500
Grants to individuals||Unrestrict|Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
ed Funds|Restricted
Funds
£
-
-
-
-
-
166,855
166,855
-
-
-
-
-
-
500
500|Total
2024
£
44,559
10,658
7,512
1,071
1,626
166,855
232,281
1,100
600
600
500
1,476
-
500
4,776|Total
2023
£| |---|---|---|---|---|---|---| |||General
funds
£
44,559
10,658
7,512
1,071
1,626
-
65,426
1,100
600
600
500
1,476
-
-
4,276||||| |||||||45,952
1,748
11,314
-
6,234
-| |||||||65,247| |||||||875
517
500
125
-
215
-| |||||||2,231| ## **4 Transactions with related parties** Spencer Critoph served as church leader and was paid £16,772 (2023: £17,638) for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document. In addition the charity incurred expenditure totalling £26,000 (2023: £25,693) in respect of the provision of accommodation (which is customary for ministers) for Spencer Critoph, who is a trustee so that he could better perform his duties. In the year a restricted donation of £500 (£2023: £nil) was received for, and as a grant to trustee Peter Maclure, to support with the travel costs for charitable work. The cleaning of the interior of the church building was carried out by Critoph Cleaning Services, a business operated by the son of John Critoph and the brother of Spencer Critoph (both trustees). The total payments made during the year amounted to £1,972 (2023: £1,806). Neither of the Critoph trustees were involved in awarding the work to Critoph Cleaning Services or agreeing the amounts paid. Page 7 ## **CAUSEWAY COMMUNITY CHURCH** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 30 SEPTEMBER 2024** ## **5 Movement of funds** |**vement of funds**|||||| |---|---|---|---|---|---| |General funds
Designated funds
Trustees' Fund
Restricted funds
Support for individuals
Building Project
Total funds|Opening
balance
£
100,870
30,000
30,000
-
-
-
130,870|Receipts
£
81,873
-
-
625
66,100
66,725
148,598|Payments
£
(69,702)
-
-
(500)
(166,855)
(167,355)
(237,057)|Transfers
£
(90,397)
-
-
(125)
90,522
90,397
-|Closing
balance
£
22,644
30,000| ||||||30,000| ||||||-
(10,233)| ||||||(10,233)| ||||||42,411| ## _Designated Funds_ The Trustees' Fund relates to unrestricted funds which have been set aside by the trustees as a reserve against unexpected or unforeseen expenditure. ## _Restricted Funds_ The Support for individuals fund relates to restricted donations given for specific individuals. The Building Project fund relates to restricted donations given for building work to the church building which was completed in 2024. The deficit balance was cleared by the receipt after year end of the gift aid claimed on building work donations. Page 8