2025-11-30-accounts - Croftlands Community Church

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CROFTLANDS COMMUNITY CHURCH

CROFTLANDS COMMUNITY CHURCH Charity number 1182318

FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30TH NOVEMBER 2025

CROFTLANDS COMMUNITY CHURCH

FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30TH NOVEMBER 2025

Index

	Page
General information	2
Trustees report	3-4
Statement of the trustees responsibilities	5
Independent examiners report	6
Statements of financial activities	7
Balance sheet	8
Notes to the financial statements	9 and 10

CROFTLANDS COMMUNITY CHURCH

General information

Trustees:	Mrs Angela Guntrip
	Mr Matthew Parker
	Mrs Sarah Callaghan
Charity correspondent:	Mr Robert Wyatt
Correspondence address:	Fell Gate
	Old Hall Road
	Ulverston
	Cumbria
	LA12 7DL
Independent examiner:	J F Hornby, FCA
	Chartered Accountant
	Daltongate Business Centre
	Daltongate
	Ulverston
	Cumbria LA12 7AJ
Registered charity number:	1182318
Bankers:	HSBC Bank plc
	104 Duke Street
	Barrow-in-Furness
	Cumbria LA14 1LR

CROFTLANDS COMMUNITY CHURCH

Trustees report for the financial year ended 30th November 2025

The trustees present their annual report together with the financial statements of the charity for the financial year ended 30th November 2025.

Basis of preparation

The financial statements are prepared in accordance with the provision of 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 United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011 on the historical cost convention.

Structure, governance and management

The charity is a Charitable Incorporated Organisation. The governing document is the constitution originally agreed 24th February 2019, and last ammended on 7th April 2020.

The charity is governed by its trustees who are responsible for the management of the charitable activities. The trustees who served during the financial year and currently serve are detailed on page 2.

Objectives and activities

The object of the charity as contained within its constitution is upon trust to apply the income of the charity for such of the charitable purposes as may further the objects of Croftlands Community Church.

The principal activity of the charity for the financial year under review was to make grants to individuals, to make grants to organisations including schools and charities, to provide care and counselling services and to provide advocacy, advice and information.

Achievements and performance

The charity achieved it’s purposes this year. The church activities included Sunday services being held in Croftlands school, including a Sunday School for children. Three separate midweek bible study groups are held on a weekly basis. ‘Little Nippers’ toddler group has been held weekly during school term time in the community centre, and 'Coffee, Company and Chat' on a monthly basis. CCC Pastor has also been visiting the school and older persons care homes in Ulverston to hold music-based activity and sharing of the Gospel message.

Financial review

This year the charity received a substantial legacy gift of £23,278, with instruction that 50% if the gift (£11,639) was to be equally distributed between 'Open Doors' and 'Barnabas Aid' charities, leaving £11,639 gift to CCC. This bolstered total income to £62,151.

Excluding this legacy gift, income (£38,873) was down c.13% compared to 2024 (£44,796), partly due to fewer regular monthly standing orders (£24,776 v £26,776), and partly due to lower gift-aid claim (£6,248 v £9,161). Expenditure (excluding the legacy distribution) was almost the same as 2024 (£39,466 v £39,261).

Net income (excluding legacy income for distribution) was £11,046. Without the legacy gift, the charity would have just broken even (£593, 2024 net £5,535). Total funds carried forward are £31,435.

The vast majority of the charity's income was generated from voluntary giving, mostly from persons within the congregation, plus claiming gift aid. A small proportion was generated from donations made by users at Little Nipper toddlers group. Expenditure is coming from the same activities as previous years; no significant expenditure was in new activities or liabilities. The charity has two paid employees, one the Pastor of the church, the other the Ministry Support Worker

Public benefit

The trustees confirm they have complied with their duty under section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission and consider that the pursuit of the trust's objectives through the act

Safeguarding of children and vulnerable adults

The charity has safeguarding policies in place. All relevant trustees, employees and volunteers hold certificates from the Disclosure and Barring Service.

CROFTLANDS COMMUNITY CHURCH

Approved by the board of trustees on 31st March 2026 and signed on their behalf by:

Rob Wyatt – Treasurer

CROFTLANDS COMMUNITY CHURCH

Statement of the trustees responsibilities in respect of the preparation of the financial statements

The trustees are required to prepare accounts that give a true and fair view of the state of affairs of the charity and its income and expenditure for the financial year. In doing so the committee are required to :

i select suitable accounting policies and then apply them consistently;
i make judgements and estimates that are reasonable and prudent;
i prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue to operate.

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011. There are also responsibilities for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

CROFTLANDS COMMUNITY CHURCH

Independent Examiners report to the members on the unaudited financial statements

I report to the charity trustees on my examination of the financial statements of Croftlands Community Church (the trust) for the financial period 1st December 2024 to 30th November 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the Act).

I report in respect of my examination of the Trusts financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 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 aspect:

1 accounting records were not kept in respect of the Trust as required by section 130 of the act: or
2 the financial statements do not accord with those records: or
3 financial statements 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.

J F Hornby, FCA Independent Examiner Chartered Accountant The Tower Daltongate Business Centre Daltongate Ulverston Cumbria LA12 7AJ

Dated: 31st March 2026

CROFTLANDS COMMUNITY CHURCH

Statement of financial activities for the financial year ended 30th November 2025

Notes Income resources: Income resources from generated funds Contra income Activities for generating funds Investment income Total incoming resources Resources expended: Costs of generating funds Costs of voluntary income Fundraising costs Charitable costs: Revenue 3 Charitable costs: Capital Governance costs Total resources expended Net incoming resources before transfers Prior year adjustment Net movement of funds Total funds brought forward Total funds carried forward Voluntary income: offerings, regular giving, loan repayment and gift aid	2025 50,008 11,713 430 0 62,151 0 0 51,105 0 0 £51,105 11,047 -151 0 10,896 20,539 £31,435	2024 44,046 - 750 0
		44,796
		0 0 39,261 0 0
		£39,261
		5,535 -83 0
		5,452 £15,087
		£20,539

None of the charitable activities were acquired or discontinued during the financial period.

There were no unrealised gains or losses during the financial period.

CROFTLANDS COMMUNITY CHURCH

Balance sheet at 30th November 2025

Tangible fixed assets: Freehold property - at cost Current assets: Cash at bank Cash in hand Total funds Total assets Restricted funds: Property account General account	2025 150,192 30,649 787 £31,435 £181,627 150,192 31,435 £181,627	2024 150,192
		20,045 494
		£20,539
		£170,731
		150,192 20,539
		£170,731

Approved by the board of trustees on 31st March 2025 and signed on their behalf by:

Rob Wyatt, Trustee and Treasurer

The notes on pages 8 and 9 form part of these financial statements

CROFTLANDS COMMUNITY CHURCH

Notes to the statement of financial activities in respect of the financial year ending 30th November 2025

Accounting convention and policies

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS102, have been prepared in accordance with the charities SORP (FRS102) '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 United Kingdom and Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Change in basis

There has been no change to the accounting policies adopted during last financial period.

Change to previous financial statements

No changes have been made to the financial statements since last financial period

Recognition of incoming resources

Income resources are included when:

i the charity becomes entitled to the resources;
i the trustees are virtually certain they will receive the resources, and;
i the monetary value can be measured with sufficient reliability.

Incoming resources with related expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross.

Grants and donations

Grants and donations are included when the charity has unconditional entitlement to the resource.

Tax reclaims on donations and gifts

Incoming resources from tax reclaims are included at the time of reclaim.

Gifts in kind

Gifts in kind for use by the charity and gifts in kind for sale or distribution are not included.

Donated services and facilities

Donated services and facilities are not included

Volunteer help

The value of voluntary help received is not included.

Investment income

Investment income is included when receivable.

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance costs

Governance costs including the costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

Grants with performance conditions

Where the charity gives a grant with condition that its payment being a specific level of service or output to be provided, such grants are recognised once the recipient of the grant has provided the specified service or output.

CROFTLANDS COMMUNITY CHURCH

Grants payable without performance conditions

When the charity gives a grant without performance conditions such grants are recognised when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

Tangible fixed assets for use by the charity

Tangible fixed assets other than freehold property funded by a specific donation are not capitalised.

Funds

The charity receives its income specifically attributable to its work and is classified as restricted funds.

Cash Flow

The financial statements do not include a cash flow statement. The association as a small reporting entity is exempt from the requirement to prepare a cash flow statement under Financial Reporting Standard 1: Cash flow statements.

Charitable costs Charitable giving Appendix 1 Miscellaneous expenses and contra expenditure Equipment purchased and repairs Refreshments Rental of premises Children's work costs Annual licences / Insurances Printing, stationary and postage Property expenses Appendix 2 Subscriptions Payroll Appendix 3 Training Contra expenditure	2025 443 1,827 431 1,300 4,798 596 858 336 2,913 454 25,435 0 11,713 £51,105	2024 260 2,657 820 928 4,471 907 1,587 502 2,107 230 24,670 122 0 £39,261

Property expenses relate to all costs incurred in respect of the maintenance of the freehold property, utility bills and other expenses of ownership.

4 Trustees remunertion and expenses

None of the trustees were paid during the financial year or the previous financial year.

5 Fees for examination of the accounts

The examination of the final financial statements was carried out on a no charge basis for the financial year and the previous financial year.

6 Paid employees

The charity had two employees this financial year (2023: 2)

7 Transactions with related parties

No transactions were entered into during the financial year or the previous financial year with related parties.

The financial statements are presented in Sterling which is a functional currency of the company.

8 General matters

CROFTLANDS COMMUNITY CHURCH

Appendix 1 - Breakdown of Charitable Giving

Regular Charitable Giving: Jester for Jesus Ministries Individual Gifts: Derek Burneside Matt Topping Barnabus Aid Good News For Everyone Total Charitable Giving Utilities + council tax Insurance Maintenance Appliances Appendix 3 - Breakdown of Payroll Salaries Pension contributions National Insurance Appendix 2 - Breakdown of Expenses for Freehold Property - 111 Oakwood Drive	2025 0 £0 100 40 203 100 £443 £443 2025 2,411 496 6 0 £2,913 2025 24,487 921 27 £25,435	2024 200
		£200
		60 0 0 0
		£60
		£260
		2024 2,735 485 6 0
		£3,226
		2024 23,746 924 0
		£24,670

The appendices do not form part of the financial statements

CROFfLANDS COMMUNITY CHURCH