## **CRYSTAL PEAKS CHURCH**
**ANNUAL REPORT AND ACCOUNTS 01 January - 31 December 2023**
## **Crystal Peaks Church**
**Annual Report & Accounts for the year ending 31 December 2023**
## **Charity Reference and Administration**
**Registered Number:** 1178174 **Registered:** 30 April 2018 **Location:** 103 Robin Lane, Beighton, Sheffield S20 1BB **Contact:** Stephen Horton, Crystal Peaks Church, 103 Robin Lane, Sheffield S20 1BB **Trustees: Name Appointment date** Robert Cooke 4 March 2018 Martin Daniels 4 March 2018 Stephen Horton 4 March 2018 Rob James 4 March 2018 Emma James 4 March 2018 **Key Staff:** Martin Daniels – Elder, Pastor Stephen Horton – Elder, Associate Pastor Emma James – Treasurer **Bankers:** CAF Bank, 25 Kings Hill Avenue, West Malling, Kent ME19 4TA **Advisors:** Evangelical Fellowship of Congregational Churches (EFCC), c/o Latimer Congregational Church, Beverley, East Yorkshire HU17 0JD Wycliffe Independent Church, Hickmott Road, Sheffield S11 8QF Christian Safeguarding Services, 6 Marshalsea Road London SE1 1HL **Note: public benefit** In compiling this report and in exercising their powers and duties, the Managing Trustees have had due regard to the guidance on public benefit published by the Commission and, in particular, on charities for the advancement of religion.
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## **Structure, Governance and Management**
**Governing Document** Crystal Peaks Church (CPC) CIO Constitution and Fellowship Guide – as adopted by the members of the church on 4 March 2018.
CPC is committed to the historic Christian faith revealed in Holy Scripture and summarised in the CPC Basis of Faith. Our Constitution includes a set of rules which contains details concerning meetings, membership and the appointment of church officers. CPC’s Trustees are the persons appointed to the offices of Pastor, Elder, Deacon, and Treasurer. At the end of December 2023, CPC had 38 members.
**Governance** The elders of CPC met formally six times during 2023, although **and Management** church matters are under constant informal review Sunday by Sunday. As a Congregational Church, major church decisions were subject to majority agreement at the four church review meetings held during the year or at the AGM. Because of the size of CPC, much of the church activity is reviewed routinely when members meet together for prayer. The charity Trustees met three times.
**Risks and Risk Assessment** _**Safeguarding Issues:**_ One of the elders acts as the Safeguarding Co-ordinator and reviews our practices with children and vulnerable adults. DBS checks have been carried out, as necessary. Our Safeguarding Policy can be viewed on application. _**H&S, Fire etc:**_ During the year, the emergency lighting system, fire alarm system and extinguishers were checked routinely. PAT Testing and a gas safety check were undertaken. . **Relations with** As an independent church, governed on Congregational principles, **other Churches** the church is entirely self-governing. However, we gain great encouragement and support from Wycliffe Independent Church from which this church was planted in January 2013. Additionally, membership of the Evangelical Fellowship of Congregational Churches (EFCC) provides us not only with contact with other churches but also with practical guidance and legal support when required. One of our elders serves on the Committee of EFCC. Our two Pastors maintain personal links with other South Yorkshire churches, often offering preaching support to churches with that need.
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## **Objectives, Activities and Achievements**
**Objectives:**
The objectives of CPC, as declared in our Constitution, are the advancement of the Christian faith in accordance with the Basis of Faith, primarily, but not exclusively, within Sheffield and the surrounding neighbourhood; plus any such other charitable purposes as shall, in the opinion of the members of the Church, further the work of the church.
To this end, CPC exists to love and worship God, share the good news about Jesus with others and build up believers.
**Activities:** _**Sundays**_
Two worship services were held each Sunday – 10:00 am and 4:00 pm. These services were open to the public, advertised on the church website and live-streamed.
## _**Tuesday Drop-In**_
Our fortnightly Drop-In ran throughout the year.
## _**Wednesday morning**_
Crystal Tots ran throughout the year during term time.
## _**Wednesday evening**_
The church meets together to pray on the fourth Wednesday each month.
## _**Home Groups**_
Four small groups now meet on Tuesday, Wednesday and Thursday of the first three weeks in every month.
## _**Craft Club**_
Meets every Friday morning and ran throughout the year.
## _**Christmas Shoe Box Appeal**_
In November, we were, once again, a collection centre for Operation Christmas Child and collected around 300 shoe boxes.
## _**Pastoral Care**_
Central to the work of any church is the pastoral care offered to the congregation and those brought to our attention. This ranges from spiritual advice through to arranging gardeners for an elderly member. We nominate the first Sunday of each month as Food Bank Sunday and take donations to the local food bank that serves our area.
## _**World-wide Interest**_
The use of zoom during lockdown introduced us to a means of communicating with those working at a distance from Sheffield. We have continued its use to allow us to link more often with those that we support. Routinely, we get reports from workers in Germany and Peru.
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## _**Church Refurbishment**_
Upgrading the worship area and vestry is complete. Externally the rear car park requires resurfacing. During the year a £2000 grant from Tarmac allowed us to do much of the work on the car park drains.
## _**Church Lettings**_
As a community-based church, we are keen to work alongside the local residents. Increasingly we combine forces with Beighton Community Partnership to support activities such as the Apple Orchard Open Day and the primary school Christmas Lantern Parade. During the year, we had two Line Dancing groups meeting every week in the hall, and three separate children’s dance classes meeting either in the hall or the church. In school holidays, the church offers itself as a HAF (Holidays and Food) venue. HAF is for school-aged children from reception to year 11 who receive benefits-related free school meals.
## _**Pastoral Development Opportunity**_
In August 2022 _**,**_ the closure of a local Congregational chapel realised a oneoff payment of around £35,000. Together with Wycliffe Church (who received the same amount), we determined to offer a two-year development opportunity to a young or aspiring pastor. David ThornhillSmith was recruited and he began his two-year programme with us in September 2023. In what is a very rare opportunity, David will work between our two churches which will give him, during his spell on the programme, experience of two very different settings.
## **Summary:**
**I** n the providence of God, our numbers increased - with the admission of nine new members during the year. Our average Sunday morning attendance now numbers around 40.
We are also grateful to God for the way in which He has provided both pastoral and financial support from our friends at Wycliffe Church.
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## **Financial Review**
## **Unrestricted Funds:**
The church's principal income comes from gifts from members and those attending the church. Wycliffe Church supported CPC with a £5000 grant for which we are immensely thankful. Additionally, a similar amount is received from friends outside the church, many of whom have been supporting us financially since day one.
Our key expenditure was on salary (66% [2022 62%] of general expenditure).
Increased energy costs hit us in July 2023 and we ended the year with a utilities spend of 136% of 2022. However, the full effect of winter will not work through until 2024 accounts.
The church building was purchased by EFCC in 2017. A lease agreement, running until June 2024, allows CPC to lease the building at a peppercorn rent, so that we can use our income to refurbish as required. At the end of the lease period, discussions will take place regarding repayment of the initial capital used in the purchase.
As has been said elsewhere, the trustees are grateful to God for His financial provision during the year.
**Reserves Policy:** The Board of Trustees have instituted a simple reserves policy. We aim to ring-fence £5000 for building emergencies and also retain three months operating funds which, at present amounts to around £6,000. **Risk Statement:** As a Christian church, the trustees try to be faithful in committing all decisions and issues of church life to the guidance and providence of God. However, in accordance with the requirements of SORP, the trustees of the church will develop a document which identifies the major risks to which the charity is thought to be exposed and instigate appropriate measures to mitigate those risks.
This has already been commenced with policies and practices being developed to safeguard children and vulnerable adults, safe working on site given the presence of asbestos in some areas, and routine H&S issues.
Financially, a budget is prepared and approved by the church members annually and carefully monitored as the year progresses. Members are updated on the financial situation quarterly.
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**Trustee Responsibility:** Charity law requires us as trustees to prepare financial statements for each accounting year which give a true and fair view of the state of the charity and of its income and expenditure for the year.
We are required to:
1. Select suitable accounting policies and apply them consistently.
2. Observe the methods and principles in SORP.
3. Make judgements and estimates that are reasonable and prudent.
4. State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts. 5. Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011 and follow the principles in the new edition of the Charity Governance Code. We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
## **Declaration**
The trustees of Crystal Peaks Church declare that they have approved the above Trustees' Annual Report, and the following have signed on behalf of the trustees:
Martin Daniels Elder 29 May 2024
Stephen Horton Elder 29 May 2024
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_________________________________________________________________________________ CPC Annual Report 2023 P a g e | **8**
## **Crystal Peaks Church 12 months to 31 December 2023**
## **Summary income/expenditure account**
|**Income and endowments from:**
General donations
Recovered tax
Rental Income
Grants
**_Total income_**
**Expenditure on:**
Charitable activities
Leave for future years
**_Total expenditure_**
(see note 1)
**Net income/(expenditure)**
_Transfer between funds_
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forward_**|**Unrestricted**
**funds**
**£**|**Designated**
**fund**
**£**|**Restricted**
**pension**
**£**|**Designated**
**worker**
**£**|**Total funds**
**£**|**2022**
**£**|
|---|---|---|---|---|---|---|
||40,479|||5,873|46,352|36,648|
||4,562||||4,562|36,732|
||11,510||||11,510|4,486|
||7,250||799||8,049|5,432|
||**63,801**||**799**|**5,873**|**70,474**|**83,298**|
||||||||
||||||||
||55,105|0|799|13,328|69,232|50,327|
||||||0|0|
||**55,105**|**0**|**799**|**13,328**|**69,232**|**50,327**|
||8,697|0|0|-7,455|1,242|32,971|
||||||||
||||||||
||||||||
||32,747|5,057|0|32,614|70,418|37,447|
||**41,443**|**5,057**|**0**|**25,159**|**71,660**|**70,418**|
________________________________________________________________________________________ CPC Annual Report 2023 P a g e | **9**
## **Balance Sheet as at 31 December 2023**
|**Fixed assets**
Tangible assets
**Total fixed assets**
**Current assets**
Debtors
Unpresented
cash in hand and at bank
**Total current assets**
**Current liabilities**
… falling due within 1 year
… falling due after 1 year
**Net current assets**
**NET ASSETS**
**Funds of the Charity**
Restricted income funds
Unrestricted funds
**TOTAL FUNDS**|**unrestricted**
**designated**
**restricted**
**designated**
**TOTAL**
**TOTAL**
**fund**
**fund**
**pension**
**worker**
**2023**
**2022**
**fund**
**fund**
**£**
**£**
**£**
**£**
**£**
**£**|**unrestricted**
**designated**
**restricted**
**designated**
**TOTAL**
**TOTAL**
**fund**
**fund**
**pension**
**worker**
**2023**
**2022**
**fund**
**fund**
**£**
**£**
**£**
**£**
**£**
**£**|**unrestricted**
**designated**
**restricted**
**designated**
**TOTAL**
**TOTAL**
**fund**
**fund**
**pension**
**worker**
**2023**
**2022**
**fund**
**fund**
**£**
**£**
**£**
**£**
**£**
**£**|**unrestricted**
**designated**
**restricted**
**designated**
**TOTAL**
**TOTAL**
**fund**
**fund**
**pension**
**worker**
**2023**
**2022**
**fund**
**fund**
**£**
**£**
**£**
**£**
**£**
**£**|**unrestricted**
**designated**
**restricted**
**designated**
**TOTAL**
**TOTAL**
**fund**
**fund**
**pension**
**worker**
**2023**
**2022**
**fund**
**fund**
**£**
**£**
**£**
**£**
**£**
**£**|**unrestricted**
**designated**
**restricted**
**designated**
**TOTAL**
**TOTAL**
**fund**
**fund**
**pension**
**worker**
**2023**
**2022**
**fund**
**fund**
**£**
**£**
**£**
**£**
**£**
**£**|
|---|---|---|---|---|---|---|
||||||||
||||||||
||||||||
||5,208||||5,208|4,452|
||1,527||60|207|1,794|487|
||37,763|5,057|60|25,366|68,246|67,454|
||**41,443**|**5,057**|**0**|**25,159**|**71,660**|**71,418**|
||||||||
||||||0|1,000|
||||||0|0|
||||||||
||**41,443**|**5,057**|**0**|**25,159**|**71,660**|**70,418**|
||||||||
||**41,443**|**5,057**|**0**|**25,159**|**71,660**|**70,418**|
||||||||
||||0|25,159|25,159|0|
||41,443|5,057|||46,501|70,418|
||**41,443**|**5,057**|**0**|**25,159**|**71,660**|**70,418**|
**Signed on behalf of Trustees:**
Martin Daniels Trustee 29 May 2024
Stephen Horton Trustee 29 May 2024
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**NOTES TO THE ACCOUNTS FOR THE 12 MONTHS ENDED 31 DECEMBER 2023**
## **Accounting Policies**
The accounts have been prepared under the historic cost convention, in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014; and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
The accounts 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 Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued 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.
The accounts have been prepared on the going concern basis, as there are no material uncertainties about the charity's ability to continue. Based on their knowledge of the charity's ability to meet bills, payments and other liabilities as they fall due, the trustees have a reasonable expectation that the charity has sufficient resources to continue in operational existence for the foreseeable future.
The following are the accounting policies which have been applied in dealing with material items:
## _**Donated and grant income**_
Donated income and grants receivable are taken into account when received by the charity. Income received in circumstances where a claim for repayment of tax has been or will be made to HM Revenue & Customs is grossed up for the tax recoverable. Any amount of tax reclaimed from HM Revenue & Customs but not yet received is shown within the charity's debtors.
The charity has relied significantly upon volunteers in carrying out its activities during the year. In accordance with paragraph 6.18 of SORP, the role of volunteers has not been recognised as income from donated services in the accounts.
## _**Other income and expenditure**_
Investment income is taken into account when receivable and expenditure, including unrecoverable VAT, when incurred by the charity, regardless of when payment is made.
## _**Funds**_
Unrestricted funds are donations and other income received or generated for the objects of the charity without specified purpose and are available for purposes as directed by the trustees. Restricted funds are amounts received where the donor has specified the purpose for which they should be used.
## _**Fixed assets and depreciation**_
Fixed assets acquired for use by the charity are capitalised and depreciated over their estimated useful life unless they cost less than £1000, when they are written off on purchase.
## _Depreciation periods are as follows:_
Freehold land Not depreciated Freehold buildings Over 50 years Equipment Over 5 years
## _**Pension costs**_
The charity operates a defined contribution scheme for certain employees. Pension premiums are charged as they are paid.
## _**Cashflow statement**_
The charity has taken advantage of the exemption provided by the FRS 102 SORP and has not prepared a Cash Flow Statement for the year.
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## **1. Expenditure on charitable activities**
|**1. Expenditure on charitable activities**|||||
|---|---|---|---|---|
|**Expenditure**|||||
||**Unrestricted**
**funds**|**Restricted**
**funds**|**Total 2023**|**Total 2022**|
|**Church leaderNote 2**|44,776|799|45,575|31,060|
|**Elder & deacon expenses**|765||765|30|
|**Visiting preachers**|500||500|520|
|**Music & PA**|1192||1,192|936|
|**Public Liability & indemnity Insurance**|0||0|900|
|**Publishing**|455||455|432|
|**Building maintenance & cleaning**|9,774||9,774|7,820|
|**Utilities**|4,946||4,946|1,843|
|**EFCC Insurance**|0||0|0|
|**Refreshments**|749||749|503|
|**MissionaryNote 5**|1,500||1,500|5,350|
|**Evangelistic Events**|1,139||1,139|410|
|**Miscellaneous**|2,637|||524|
|**Expenditure total**|**68,433**|**799**|**69,232**|**50,327**|
## **2. Staff & Trustees**
The charity has one whole time equivalent employed pastor. Martin Daniels, in his capacity as elder and Pastor, and not as a trustee, received 60% agreed salary level. Steve Horton, in his capacity as elder and Associate Pastor, and not as a trustee, received 40% agreed salary level. The charity also made pension contributions of £1,072 to Martin Daniels.
The charity also employs a half-time Assistant Pastor.
No remuneration was paid to any other trustee during the year, nor to anyone related to them.
During the period, unrestricted donations of £9,558 were received from the trustees.
## **3. Tangible Fixed Assets**
As no individual asset is worth more than £1,000, they have not been included in the balance sheet.
## **4. Debtors**
Gift Aid on 2023 payments: £4562 Sum Up £ 646 TOTAL: £5208
## **5. Missionary Donations**
Ollie & Zoe O’Neil £1500
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