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2025-08-31-accounts

GRACE COMMUNITY CHURCH-REDHILL

Projected Statement of Financial Activities 31[st] August, 2025

Presented to: Church Council

Grace Community Church-Redhill 29 Gower Road Horley Surrey RH6 8SH C

GRACE COMMUNITY CHURCH - REDHILL

REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31[ST] AUGUST, 2025.

The trustees of the charity present their report with the financial statements of the charity for the period ended 31[st] August, 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS:

Registered Charity Number: 1182657 Registered Office: 29 Gower Road Horley Surrey RH6 8SH

Trustees: Mr Yaw Adu Trustee (Chairman) Mr Peter Spendley Trustee Mr Edward A Mensah Trustee

Independent Examiners:

Kaxton Advisory Ltd Suite 6 The Generator Business Centre Surrey CR4 3FH

Bankers: Barclay 1 Churchill Place London E14 5HP

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STRUCTURE, GOVERNANCE AND MANAGEMENT:

Governance

The church is governed by a Constitution and the Church Council, as defined by the Charities Act 2011.

Membership of trustee board:

The trustees of the charity are also voluntary trustees for the purposes of charity law and under the charity's Constitution are known as members of the Trustees Board.

Induction and training of trustees

All trustees are familiar with the practical work of the church and have undertaken training to support their role.

Organizational structure

The Trustee Board meets quarterly, and a quarterly feedback report is given at each meeting. The head Pastor has the responsibility for the day to day operational management of the church supported by the Assistant Pastor elected by the church.

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. Internal control risks are minimized by the implementation of procedures for authorization of all transactions and projects. Procedures and risk assessments are in place to ensure compliance with Health and Safety of volunteers; members; children; and visitors to the church.

OBJECTIVES AND ACTIVITIES:

Objectives- For the Benefit of the public

a) Advancement of the Christian Faith: To advance the Christian faith in accordance with the teachings of the Bible through worship services, prayer meetings, Bible studies, discipleship programmes, evangelism, pastoral care, and community outreach activities within Redhill, Surrey, and such other areas as the Church Leadership may determine.

b) Advancement of Education: To advance education through biblical teaching, leadership development, youth mentoring, life-skills training, family support initiatives, financial literacy programmes, and educational workshops that promote personal growth and community wellbeing.

c) Community Development and Social Inclusion: To foster community cohesion, social inclusion, and positive relationships among people of diverse backgrounds through community events, outreach programmes, volunteering opportunities, and activities that promote mutual understanding and support.

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ACHIEVEMENTS AND PERFORMANCE:

a) Diverse and Inclusive Church Community : Grace Community Church continued to maintain and grow its multicultural and multigenerational congregation, welcoming individuals and families from diverse ethnic, cultural, and social backgrounds.

b) Community Outreach and Evangelism: The church actively engaged in evangelism and community outreach initiatives across Redhill, Merstham, Reigate, and surrounding areas, sharing the Christian faith and providing spiritual support to local residents.

c) Pastoral Care and Member Support: The church provided ongoing pastoral care, prayer support, home visitation, hospital visitation, and practical assistance to members and individuals within the wider community experiencing challenges.

d) Youth and Children's Development: The church delivered youth and children's programmes aimed at developing Christian values, self-confidence, leadership skills, personal responsibility, and positive life choices.

e) Support for Vulnerable Individuals and Families: Practical support was provided to individuals and families facing hardship through food hampers, emergency assistance, signposting to relevant services, and pastoral support.

f) Community Wellbeing Initiatives: The church promoted physical, emotional, and mental wellbeing through seminars, workshops, and awareness sessions involving healthcare professionals and community practitioners.

g) Financial Education and Support: Financial wellbeing initiatives were delivered to help individuals and families improve financial literacy, budgeting skills, debt management awareness, and long-term financial resilience.

h) Charitable Giving and International Support: The church continued to support charitable causes both locally and internationally, including initiatives focused on assisting vulnerable and disadvantaged communities.

i) Prayer, Worship and Spiritual Growth: Regular worship services, Bible studies, prayer meetings, discipleship programmes, and special events were conducted to support spiritual growth and encourage active participation in church life.

FINANCIAL REVIEW:

Church Finances:

The church finance committee was responsible for the financial planning during the period. The church was able to raise £133,430 within the period as well as a total spending of £74,812 . This resulted in a surplus of £56,618 for the year ending 31[st] August 2025.

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STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (UK GAAP).

Charity law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the charitable company for that period. In preparing those financial statements, the trustees are required to

  1. Select suitable accounting policies and then apply them consistently;

  2. Make judgments and estimates that are reasonable and prudent;

  3. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Charities Act 2011.

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.

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STATEMENT AS TO DISCLOSURE OF INFORMATION TO INDEPENDENT EXAMINERS

So far as the trustees are aware, there is no relevant information of which the charity’s independent examiners are unaware, and each trustee has taken all the steps that they ought to have taken as a trustee in order to make them aware of any examination information and to establish that the charity’s independent examiners are aware of that information.

INDEPENDENT EXAMINERS

The independent examiners, Kaxton Advisory Ltd., will be proposed for re-appointment at the forthcoming Annual General Meeting.

On Behalf of the Board:

…………………………..

Mr Yaw Adu

7[th] May, 2026.

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GRACE COMMUNITY CHURCH - REDHILL

I report on the accounts of the Church for the 12 months period ended 31[st] August 2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 8 to 13.

This report is made solely to the Trustees Board in accordance with Section 145 of the Charities Act 2011. 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 Church and the Church’s trustees for my examination work.

Respective responsibilities of Trustees and Examiner

The Church’s trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commissioner.

An examination includes a review of the accounting records kept by the Church and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

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Independent Ex#mi￿er,5 $tstement In conn¢¢lion with my examination, no matter has come lo my att¢ntion- l. Which gives me reason&bl¢ cause to believe thal in any Tnaterial respect the requirements to keep accounting records in accordance wilh Section 130 of the Charities Act -and to preparc accounts which accord with the accounting records and comply with the accounting requIre￿¢￿t5 of the Charities Act have not been met. or 2. to which. in my opinion, att¢ntion should be drawi in order to enable a proper understanding of the accounts to be r¢a¢hed. EMMANUEL ASHILEY. MSG ACCA KAXTON ADVISORY LTD SUITE 6 THE GENEIL4TOR BUSINESS CEKfRE SURREY CR4 3FH Kaxton Advisory Siglled:............

GRACE COMMUNITY CHURCH - REDHILL STATEMENT OF FINANCIAL ACTIVITIES

FOR THE PERIOD ENDED 31ST AUGUST 2025

----- Start of picture text -----
` 2025 2024
Note General Total Total
£ £ £
INCOMING RESOURCE 2
Voluntary Income 133,430 133,430 171,441
Total 133,430 133,430 171,441
RESOURCE EXPENDED 3
Charitable Expenditure
Management and Administration 74,812 74,812 86,828
Total 74,812 74,812 86,828
Net Incoming Resources 58,618 58,618 84,613
Net Movement in Funds 58,618 58,618 84,613
Balance Brought Forward 335,072 335,072 250,459
Transfers - - -
Balance Carried Forward 393,690 393,690 335,072
----- End of picture text -----

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GRACE COMMUNITY CHURCH . REDHILL BALANCE SHEET AS AT 31ST AUGUST 2025 20 Not NoTrlurrent A•g0ts Tangible Assets 4,581 1,340 4,501 Curront A8oet• Bank (Community Accounti Bank (Charlty Accounti 392,672 339,798 392,672 339,798 Cr•dltor•'. Amount falling due withln 1 ye8r 1.198 Net Curront ￿8•ts 391h74 339,199 Non.Curr•nt Ll•bllltl•• Loan 2.345 5,467 Pl•1 As$•ts 993,690 335,072 Fund• Gen8r81 393,690 335.072 393.600 335,072 pprov?d by the board COU￿1( on And slgned on Its behalfby (Pastor in Charge) ITieasurèrl

NOTES TO THE FINANCIAL STATEMENTS:

1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with applicable accounting standards and the Charities SORP.

Basis of Accounting:

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are show at market value. The financial statements include all transactions, assets and liabilities for which the Church Council is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.

Incoming Resources:

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.

Gifts donated for resale are included as incoming resources within the activities for generating funds when they are sold.

Income from investment is included in the year in which it is receivable.

Resources Expended:

Expenditure is recognized on the accrual basis as a liability is incurred. Charitable expenditure comprises of those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

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GRACE COMMUNITY CHURCH - REDHILL

NOTES TO THE ACCOUNTS - 31ST AUGUST 2025

----- Start of picture text -----
INCOMING RESOURCES
2025 2024
General Total Total
£ £ £
Voluntary Income
General Fund
Tithe 80,811 80,811 96,920
Offering 37,918 37,918 22,994
Welfare 5,120 5,120 8,696
Thanksgiving 8,241 8,241 14,433
Donation 1,340 1,340 2,423
Other - - 25,975
133,430 133,430 171,441
Total 133,430 133,430 171,441
----- End of picture text -----

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GRACE COMMUNITY CHURCH- REDHILL

NOTES TO THE ACCOUNTS - 31ST AUGUST 2025

3. RESOURCES EXPENDED

Rent
General Travel Expenses
Miscellaneous
Social Activities
Instrumentalist
Accounting Services
Pastoral Expenses
Media, Advertising & Stationery
Computer Expenses
Donation
Welfare
Legal & Professional Fees
Administrative Expenses
Insurance
Depreciation: Equipment		 2025
2024
Management
& Admin
Total
Total
£
£
£
18,645
18,645
17,150
3,142
3,142
1,744
8,314
8,314
7,070
2,263
2,263
1,500
12,362
12,362
7,445
599
599
599
8,798
8,798
10,167
3,688
3,688
8,341
354
354
1,040
3,240
3,240
6,569
6,031
6,031
12,250
-
-
5,280
5,702
5,702
7,338
535
-
1,140
1,140
335
74,812
74,278
86,828

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GRACE COMMUNITY CHURCH - REDHILL

NOTES TO THE ACCOUNTS - 31ST AUGUST 2025

4: FIXED ASSETS

Cost
Additions
Disposal
Balance as at 31st August 2025
0.2
Depreciation/Rate
As at 1st September, 2024
Charge for the year
Balance as at 31st August 2025
Net Book Value
As at 1st September 2024
As at 31st August 2025		 Musical Inst.
£
3,155
4,362
-
7,517
1,815
1,140
2,955
1,340
4,561		 Total
£
3,155
4,362
-
7,517
1,815
1,140
2,955
1,340
4,561

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