## All Nations Church Ilford
Report and Accounts Year ended 31 August 2024
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **ALL NATIONS CHURCH ILFORD**
## **LEGAL & ADMINISTRATIVE DETAILS**
## **FOR THE YEAR ENDED 31 AUGUST 2024**
ADDRESS FOR CORRESPONDENCE Ley Street Centre 367 Ley Street Ilford IG1 4AA GOVERNING DOCUMENT CIO Constitution dated 8 February 2019 CHARITY REGISTRATION NUMBER 1181950 TRUSTEES RESPONSIBLE FOR S Arscott MANAGING THE CHARITY D Thomas C Roberts M Roberts (resigned 14 September 2023) T Lawes ELDERS S Arscott (Minister) C Roberts (Associate Minister) D Thomas (loan elder) INDEPENDENT EXAMINER Archie McDowall BA CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
## **INDEX**
Page 1 Legal & Administrative Details Pages 2-5 Trustees' Report Page 6 Independent Examiner's Report Page 7 Receipts and Payments Account Page 8 Statement of Assets & Liabilities Pages 9-10 Notes to the Accounts
Page 1
## **ALL NATIONS CHURCH ILFORD**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 AUGUST 2024**
The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 August 2023.
## **COMMENCEMENT OF ACTIVITIES**
All Nations Church Ilford was incorporated as a CIO on 8th February 2019. It was previously run as an unregistered and unincorporated charity, called "Ilford Church Plant".
## **OBJECTS OF THE CHURCH**
The objects of the CIO are:
(a) to advance the Christian religion in accordance with the subordinate standard of faith as defined in the Book of Church Order of the International Presbyterian Church (BCO) applicable to the congregation in Ilford and in other parts of the United Kingdom or the world as the Trustees from time to time think fit and to fulfil such other purposes consistent with the BCO which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the
(b) to relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the said location and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit.
## **PRINCIPAL ACTIVITIES OF THE CHURCH**
We conduct public worship services on Sundays that are open to all, in which we offer prayer and praise to the Triune God and listen him speak through the Bible preached and the sacraments celebrated. This is the principal means by which we advance the Christian religion in the area. We actively work to make these services clear and intelligible to people who are unfamiliar with Christianity. We baptise those who confess faith in Jesus Christ (along with their children), and share the Lord’s Supper with baptised Christian believers.
We hold a weekly prayer meeting in which we pray for our congregation, the local area, the UK, and other needy parts of the world.
We run Bible studies, groups, and courses for people investigating Christianity and to instruct Christians in the faith.
The minister and associate minister provide pastoral support to the congregation and others in the community.
Page 2
## **PRINCIPAL ACTIVITIES OF THE CHURCH (continued)**
The church administers funds to those with material needs in or closely connected to the congregation.
The Trustees are aware of their duty, set out in section 4 of the Charities Act 2006, to have due regard to the public benefit guidance published by the Charity Commission. They therefore ensure that the church’s activities are in line with its purposes as stated in the Objects of Church section. By advancing the Christian religion, we teach people the high ethical standards of Jesus Christ and the enormous benefits to themselves, their friends and family, and society as a whole, which flow from them. There have been tangible benefits in personal and family relationships as a consequence of the application of Christian teaching. We also see helping those in material need as an important Christian duty.
## **ACHIEVEMENTS & PERFORMANCE**
The Trustees aimed to continue the church’s work as set out in the above section.
During the year, we have held morning and afternoon Sunday services at the Ley St building, with, on average, 35 adults and 20 children in attendance at both services.
We have employed a Minister and an Associate Minister, which allows us to focus on preaching and teaching the Bible in our meetings. We have run Senior Sunday School and Junior Sunday School for our children and young people; this included a retreat to Birch Hall, Essex, for the Senior Sunday School. We have taught young adults, run a parenting class, and some adult Sunday School classes.
In 23/24, we conducted 1 baptism and received 2 adults into communicant church membership.
The Minister and Associate Minister have regularly met with men, in order to prepare them for service. We provided a three-week internship to one individual.
During the year, the Minister and Associate Minister have preached twenty times in neighbouring churches to support them.
We have regularly produced short videos and other online content to share the Christian message with people investigating Christianity. We have also regularly distributed Christian leaflets in the Newbury Park area.
The church deacon has administered a deacon fund, and disbursed £1,100 to help individuals facing financial hardship, in consultation with the church elders.
We have also employed a part-time administrator, to deal with the church finances. During the year, she has particularly improved the church’s safeguarding policy, which has helped us run a successful training morning
We have supported the minister of a new IPC church in France, and a presbyterian missionary in the Far East. We have given money to the British presbytery of the IPC to fund new churches and Assistant Ministers.
The congregation have regularly hosted people in their homes and extended kindness, including to people with special needs and migrants. People have provided meals for families with new babies, and those grieving.
Page 3
## **FINANCIAL REVIEW**
During the year, income increased from £157,535 to £175,987. Expenditure decreased from £201,844 to £136,325. As a result the cash held by the charity increased from £83,161 to £122,863, of which £99,590 is unrestricted and can be used for any charitable purpose.
The vast majority of the church’s income is donations from both within and outside the local congregation. The internal giving of the congregation has stayed at approximately the same level as last year.
We will continue to set aside reserve funds of £30,000 to meet potential fluctuations in income due to an economic downturn or unexpected repairs to the church building. We do not anticipate that maintaining this level of reserves will require any significant change to our operating costs or income.
## **STRUCTURE, GOVERNANCE & MANAGEMENT**
All Nations Church Ilford is a congregation of the International Presbyterian Church (IPC), and is a member of the First IPC Presbytery of England.
The spiritual concerns of the church are overseen by the elders. While the church is still being established, loan elders have been appointed by presbytery to serve alongside the minister.
The Charitable Incorporated Organisation (CIO) was constituted on 8th Feb 2019.
The charity trustees are responsible for managing the affairs of the CIO and are permitted to exercise all of the powers of the CIO. Charity trustees are only eligible for trusteeship if (i) they are 21 years or older ii) they exercise their responsibilities consistent with the teaching of the of the subordinate standard of faith as defined in the Book of Church Order of the International Presbyterian Church iii) must not be excluded from holding the position by virtue of sections 178 to 180 Charities Act 2011. All charity trustees must expressly acknowledge their acceptance of office of a charity trustee.
The trustees met four times during the year to review the CIO’s activities.
Simon Arscott, the minister, oversees the day-to-day running and administration of the church, alongside Chris Roberts, the Associate Minister. Together they meet formally with a loan elder once every month during the reporting period to monitor the progress of the church and plan for the future. Their responsibilities, for which they are paid and for which accommodation is provided, is to carry out pastoral work and the majority of teaching on a full-time basis.
Page 4
## **RESPONSIBILITIES OF TRUSTEES**
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
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.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
## **APPROVAL**
This report was approved by the trustees and signed on their behalf by:
## Simon Arscott
> Simon Arscott (Dec 31, 2024 12:25 GMT) ___________________________ REV. S. ARSCOTT Date:_______________________ Dec 31, 2024
Page 5
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **ALL NATIONS CHURCH ILFORD**
I report to the trustees on my examination of the accounts of All Nations Church Ilford ('the charity') for the year ended 31 August 2024 on pages 7 to 10 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.
## Archie McDowall
Archie McDowall (Jan 13, 2025 11:12 GMT)
Archie McDowall BA CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
> Date: Jan 13, 2025
Page 6
## **ALL NATIONS CHURCH ILFORD**
## **RECEIPTS AND PAYMENTS ACCOUNT**
## **FOR THE YEAR ENDED 31 AUGUST 2024**
|Notes
**_Income receipts_**
Donations
Gift aid receipts
Investment income
Other
**_Total receipts_**
**_Payments_**
2
3
**_Total payments_**
Transfers between funds
5
**Net movement in funds**
Cash funds as at last year end
**Cash funds at this year end**
A
Net of receipts / (payments) before
transfers
Grants
paid
in
relation
to
charitable
activities undertaken by others
Payments in relation to charitable activities
undertaken directly
Purchase of fixed assets
Loan repayments|General
Restricted
Funds
Funds
£
£
123,539
35,015
11,540
2,250
1,770
-
1,874
-
138,722
37,265
72,364
46,006
14,369
-
86,733
46,006
-
-
3,586
-
3,586
-
90,319
46,006
48,403
-8,741
-
-
48,403
-8,741
51,188
32,014
99,590
23,273
Unrestricted Funds|2024
£
158,553
13,790
1,770
1,874
175,987
118,370
14,369
132,739
-
3,586
3,586
136,325
39,661
-
39,661
83,202
122,863|2023
£|
|---|---|---|---|
||General
Funds
£
123,539
11,540
1,770
1,874
138,722
72,364
14,369
86,733
-
3,586
3,586
90,319
48,403
-
48,403
51,188
99,590|||
||||133,961
19,781
1,072
2,721|
||||157,535|
||||109,476
14,936|
||||124,412|
||||-
77,432|
||||77,432|
|||||
||||201,844|
||||-44,310
-|
||||-44,310
127,511|
||||83,202|
The notes on pages 9-10 form part of these accounts.
Page 7
## **ALL NATIONS CHURCH ILFORD**
## **STATEMENT OF ASSETS AND LIABILITIES**
## **FOR THE YEAR ENDED 31 AUGUST 2024**
|Notes
**A**
**Cash funds**
Cash at bank with immediate access
Petty cash
**B**
**Other monetary assets**
Gift aid due to charity
Other debtors
**C**
**Liabilities**
**Falling due within one year**
Loans
Trade creditors
Pension creditors
Fee for Independent Examination
**Falling due after one year:**
Loans
**Total**
|General
Restricted
funds
funds
£
£
99,590
23,273
-
-
**99,590**
**23,273**
840
-
3,600
-
**4,440**
**-**
1,474
-
10,782
-
221
-
1,260
-
**13,737**
**-**
13,888
**-**
**13,888**
**-**
**27,625**
-
Unrestricted Funds|2024
£
122,863
-
**122,863**
840
3,600
**4,440**
1,474
10,782
221
1,260
**13,737**
13,888
**13,888**
**27,625**|2023
£|
|---|---|---|---|
||General
funds
£
99,590
-
**99,590**
840
3,600
**4,440**
1,474
10,782
221
1,260
**13,737**
13,888
**13,888**
**27,625**|||
||||83,202
-|
||||**83,202**|
||||2,167
3,600|
||||**5,767**|
||||9,104
9,400
170
1,320|
||||**19,994**|
||||9,845|
||||**9,845**|
||||**29,838**|
The above loan is repayable in monthly instalments and is repayable in full by November 2051.
## **D Assets retained for charity's own use**
|Land and buildings
Equipment|Fund to
which asset
belongs
General
General|Cost
£|
|---|---|---|
|||600,000
2,400|
|||602,400|
## **F Guarantees and secured debts**
The outstanding balance on the charity's mortgage (which is £15,362) is secured on the charity's property.
The accounts were approved by the trustees and signed on their behalf by:
Simon Arscott Simon Arscott (Dec 31, 2024 12:25 GMT) ___________________________________ S. ARSCOTT
Dec 31, 2024 Date:_______________________
The notes on pages 9-10 form part of these accounts.
Page 8
## **ALL NATIONS CHURCH ILFORD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 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
|**2**
**Payments in relation to charitable activities undertaken directly**
Employment costs (see note 4)
Ministry expenses
Youth and children's work
Outreach activities
Small equipment
Maintenance of buildings & equipment
Utilities
Insurance
Independent examination
Office costs
Mortgage interest
**3**
**Grants paid in relation to charitable activities undertaken by others**
Grants for:
IPC Presbytery
OMF
Other small grants to organisations
Grants to individuals
Deacon Fund|Unrestricted Funds
General
Restricted
funds
Funds
£
£
50,604
46,006
2,842
-
505
-
-
-
616
-
7,938
-
4,058
-
2,013
-
1,320
-
1,400
-
1,067
-
72,364
46,006
9,410
-
1,950
-
625
-
1,250
-
1,134
-
14,369
-|Total
2024
£
96,610
2,842
505
-
616
7,938
4,058
2,013
1,320
1,400
1,067
118,370
9,410
1,950
625
1,250
1,134
14,369|Total
2023
£|
|---|---|---|---|
||||88,520
4,856
494
146
701
3,348
3,805
1,701
1,260
1,562
3,082|
||||109,476|
||||8,016
1,200
-
4,500
1,221|
||||14,936|
Page 9
## **ALL NATIONS CHURCH ILFORD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2024**
## **4 Transactions with related parties**
Simon Arscott and Chris Roberts served as church leaders and were paid £20,335 and £21,264 (2023: £19,368 and £19,928) and received employer's pension contributions of £480 and £422 (2023: £364 and £303) respectively for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.
In addition the charity incurred expenditure totalling £20,501 and £23,995 (2023: £17,829 and £23,989) in respect of the provision of accommodation (which is customary for ministers) to Simon Arscott and Chris Roberts respectively, who are trustees so that they could better perform their duties.
## **5 Movement of funds**
|**vement of funds**||||||
|---|---|---|---|---|---|
|General funds
Restricted funds
Associate Minister Fund
Total funds|Opening
balance
£
51,188
32,014
32,014
83,202|Receipts
£
138,722
37,265
37,265
175,987|Payments
£
-90,319
-46,006
-46,006
-136,325|Transfers
£
-
-
-
-|Closing
balance
£
99,590
23,273|
||||||23,273|
||||||122,863|
The Associate Minister Fund is for the cost of fully funding an Associate Minister from January 2021 to July 2025.
Page 10