## **Charity No: CIO 1184099** # **Connection Church Centre (KEC Church Centre)** ## **Financial Statements** ## **for the year ending 31 March 2025** _1_ |**CONTENTS**|**PAGE**| |---|---| |GENERAL INFORMATION|3| |TRUSTEES REPORT|4| |FINANCIAL REPORT|7| |INDEPENDENT EXAMINERS REPORT ON THE ACCOUNTS|8| |STATEMENT OF FINANCIAL ACTIVITIES|9| |BALANCE SHEETS|10| |NOTES TO THE FINANCIAL STATEMENTS|11-13| ## **Connection Church Centre (KEC Church Centre)** _2_ |**GENERAL INFORMATION**|| |---|---| |**CHARITY NUMBER:**|CIO 1184099| |**TRUSTEES:**|Mr O Nicholds| ||Mr A Mabiala| ||Dr E V H Kerekes| |**PASTOR:**|DR E V H Kerekes| |**SECRETARY:**|Mr O Nicholds| |**TREASURER:**|Mr O Nicholds| |**CHURCH ADDRESS:**|Cooks Lane| ||Kingshurst| ||Birmingham| ||B37 6NP| |**BANK:**|HSBC Bank plc| ||67 The Parade| ||Sutton Coldfield| ||B72 1PL| |**ACCOUNTS INDEPENDENT EXAMINER:**|Mr N James| ||109 Heathway| ||Castle Bromwich| ||Birmingham| ||B34 6LG| ## **TRUSTEES ANNUAL REPORT** _3_ ## **Organizational Structure** The governing document of the charity is a Trust Deed. There are Three trustees who meet at least 3 times per year and are responsible for the strategic direction and policy of the charity. A scheme of delegation is in place and the day-to-day responsibility for the provision of the services rests with the 'Oversight', which consists of the Pastor, Elders and Leadership Team who meet monthly and are responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. Trustees are appointed after receiving unanimous approval by other trustees. ## **Staff** The Trustees take this opportunity to thank the Pastor, Elders and Ministry Leaders for their hard work during the past year. Their continuing efforts and commitment to the church are very much appreciated. The only salaried member of the ‘Oversight’ team is the Pastor. The Pastor’s salary is agreed by the Elders, and during the financial year, an increase was sanctioned in line with inflation. Sherry Egginton continues as the Community Pastor and has settled in extremely well building up relationships within the community including local councilors. Allowing the fellowship opportunities to share the love of God in many practical ways. 3 further part-time staff are employed, one as a cleaner, one working in the café and one as the cook for the lunch club. ## **Volunteers** During 2024/25 the church continued with its ministries, senior lunch club, mother and toddlers (now called Little Gems), ladies craft group, Saturday morning Café. Those on Sunday welcome and set up the refreshments for after the service. The ministries would not be able to function effectively without the assistance of up to 50 volunteers who serve in many capacities and whose time involvement ranges from a few hours per month to 2 -3 days a week. The Trustees and Elders would like to take this opportunity to express their grateful appreciation for all they do. ## **Objectives and Activities** The charities’ objectives and principal activities are: - Advance the Christian religion - Support Christian missionaries - Support Relief of Poverty - Support Orphanages and Christian institutions worldwide - Provide a Community Care Centre for support of the local people covering all ages from Parents and Toddlers to the Elderly ## **Achievements and Performance** Summary of the main achievements of the charity during the year: _4_ - 52 Sunday Services - 40 Children’s Church - 114 Mid-week services - 76 Parent and Toddlers (Little Gems) Sessions - 41 Sessions of Lunch Clubs for the Elderly. - A café now operates on Saturday morning open to the community to meet and chat - 45 Group meetings for Youth activities - Apart from a few regular companies who hired the building several others have joined us this past year, along with some of community using the care center for birthday parties. This allows the church building to be open for several activities for the community, including two dance groups, special needs group for children and adults, and a crochet group for ladies. The church building is also used for voting during elections. ## **Risk Management** The charity is committed to ongoing assessment of the major risks to which the church is exposed and are confident that the system of reporting which currently exists will advise them on a regular basis of potential difficulties and enable them to take steps to learn about these risks. ## **Plans for Future Periods** The charity continues to look to enhance the standard of living for the people in the local community, by showing the love of God, in Word and action. Future plans are to employee a Family Pastor for both the church fellowship and the community. ## **Public Benefit Statement** ## **Worship and Prayer** CCC offers a range of services during the week and over the course of the year that our community finds beneficial and spiritually fulfilling. One service is held on a Sunday morning is more aimed at Family worship and includes a specific section for children. Special services during the year include Mother’s Day; Carols by Candlelight; Christmas day; Easter Sunday. Our services are available and open to all. During the week, discipleship/growth courses (known as Connect Groups) are held for people wishing to deepen their Christian beliefs, and regular times of prayer are also held. During the year: - 52 Sunday Services - 40 Children’s Church - 114 Mid-week services ## **The Community Care Centre** CCC also offers a range of services that benefit and involve members of the community. During 2024/25 the Care Centre has conducted: _5_ - 76 Parent and Toddlers (Little Gems) Sessions - 41 Sessions of Lunch Clubs for the Elderly. - A café now operates on Saturday morning open to the community to meet and chat - 45 Group meetings for Youth activities - Apart from a few regular companies who hired the building several others have joined us this past year, along with some of community using the care center for birthday parties. This allows the church building to be open for several activities for the community, including two dance groups, special needs group for children and adults, and a crochet group for ladies. The church building is also used for voting during elections. ## **Food Fund** With the cost-of-living crisis we have sought to help those in the community who are struggling. We don’t have room in the building for a Food Bank, so we purchase items of food that a person needs, and the church pays for the items, with the money being provided through grants from SMBC. ## **Pastoral Care** The Pastor and the leadership team offer pastoral care to both the members of the church and members of the community who attend the activities of the Care Centre. This has often involved visiting those who are unable to attend due to sickness and has included a number of hospital visitations. In addition, the Pastor and the leadership team are available to pray or offer spiritual guidance to individuals or small groups when requested. ## **Declaration** The trustees declare that they have approved the above report. Signed on behalf of the charity's trustees. Signature(s): Date: 29/01/2026 Full Name: Owen G Nicholds Position: Secretary _6_ ## **FINANCIAL REVIEW 2024/2025** The overall position for the year ended 31 March 2025 showed total income of £209,020, and a surplus of £10,598. ## **Principal Funding Sources** The main source of funding are donations, gifts and funds generated by charitable activities. ## **Investment Policy** The charity has only a small amount of reserves and these are likely to be called upon in the short to medium term, and consequently, investment has been restricted to easily accessible accounts. The church does not have any specific investment powers. Checks are made to see that the return is comparable within the banking sector. There have not been any party-related transactions during the year. ## **Reserves Policy** It remains the goal of the Trustees to maintain freely available reserves at a minimum level which would enable the General Fund/Building Fund of the church to operate for approximately 3 months at £12,000. Freely available reserves are funds which are unrestricted/restricted and not invested in fixed assets. The church has sufficient reserves in its General Fund and Building Fund to meet this requirement, but the situation will continue to be monitored with a view to increasing the amount of reserves. _7_ ## **Independent Examiners Report to the Trustees of Connection Church Centre** I report on the accounts of the Church for the year ended 31 March 2025 which are set out on Pages 9 to 13. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. - It is my responsibility to: - . examine the accounts under section 145 of the 2011 Act: - . follow the procedures laid down in the general Directions given by the Charity Commission under section - 145(5)(b) of the 2011 Act; and - . state whether particular matters have come to my attention. ## **Basis of independent examiner's statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity 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. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: - 1 which gives me reasonable cause to believe that, in any material respect, the requirements: - . to keep accounting records in accordance with section 130 of the 2011 Act; and - . to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met or - 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mr N James 109 Heathway Castle Bromwich Birmingham B34 6LG Date: 29 January 2026 _8_ ## **Connection Church Centre Statement of Financial Activities for the year ended 31 March 2025** |**Incoming Resources**
Donations and Gift Aids
_Note 7_
Grants
Hire of Premises
**Total incoming resources**
**Resources expended**
**Cost of generating funds:**
Cost of funding
_Note 8_
Charitable activities
_Note 6_
**Total resources expended**
**Net incoming resources/(resources expended)**
Fund balances brought forward
Surplus/(Deficit) for the year
Prior year adjustment
Gain/(loss) on revaluation of assets
**Fund balances carried forward**|**2025**
**2024**
**Restricted**
**Unrestricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
204,710
204,710
100,943
2,760
2,760
17,390
1,550
1,550
25,832| |---|---| ||**209,020**
**209,020**
**144,165**| ||18,486
0
18,486
19,191| ||**18,486**
**0**
**18,486**
**19.191**| ||198,422
198,422
160,773| ||**198,422**
**198,422**
**160,773**| ||**10,598**
**10,598**
**(16,608)**
577,419
577,419
594,027
10,598
10,598
(16,608)
0 0 0

**588,017 588,017 577,419**| _9_ ## **Connection Church Centre Balance Sheet as at 31 March 2025** |**Fixed assets**
_Note 2_
**Current assets**
Bank
Debtors
_Note 3_
**Current liabilities**
Accruals
_Note 4_
**Net current assets**
**Total assets less current**
**liabilities**
**Long-term liabilities**
Loans on properties_Note 5_
**Total assets less total liabilities**
**Funds**
Unrestricted|**£**
44,635
3,056|**£**

779,033

46,191
825,224
237,903
587,321
587,321
587,321|**£**
31,452
2,867
34,319
600
600|**£**
790,636
33,719
824,355
247,633
576,722| |---|---|---|---|---| ||47,691|||| ||1,500|||| ||1,500|||| |||||| |||||576,722
576,722| _10_ ## **Notes to the Financial Statements - Year ended March 2025** ## **1. ACCOUNTING POLICES** ## **Basis of accounting** The financial statements are prepared under the historical cost convention in accordance with the requirements of the financial reporting standard applicable in the UK and Republic of Ireland (FR102) (effective 1 January 2015) - (Charities SORP FRS102 and the financial accounting reporting standard applicable in the UK and Republic of Ireland (FRS102). ## **Tangible Fixed Assets** Fixed Assets are shown at cost. Depreciation is provided at the rate calculated to write off the cost, less estimated residual value, of each asset on a straight-line basis over its expected useful life as follows: Equipment and fittings 20% per annum Freehold property 2% per annum Land is not depreciated. ## **Fund Accounting** Unrestricted funds are available for use at the discretion of the Trustees in furtherance of general objectives of the Church. These are funds that have not been designated for any other purposes. General funds are those funds which are not designated or restricted for any purpose. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors, or which have been raised by the Church for particular purposes. ## **Resources Expended** All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. All expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party. Costs of Charitable Activities comprise all expenditure identified as incurred in the pursuit of the charitable objects of the charity. ## **Apportionment of Costs** Costs which cannot be directly attributed to activities represented by restricted funds are charged against unrestricted income. Support costs are apportioned between the charity's activities based on salary costs. _11_ ## **2. Tangible Fixed Assets** **Equipment Freehold & Fittings Premises Total £ £ £ Cost** 1 April 2024 Balance b/d 5,619 1,009,387 1,015,006 Additions 12,136 0 12,136 Disposals 0 0 0 31 March 2025 Balance c/d 17,755 1,009,387 1,027,142 **Depreciation** 1 April 2024 Balance b/d 2,790 221,580 224,370 Charge for the year 3,551 20,188 23,739 Disposal 0 0 0 31 March 2025 Balance c/d 6,341 241,768 248,109 **Net Book Value 31 March 2025 11,414 767,619 779,033 Net Book Value 31 March 2024 2,829 787,807 790,636** ## **3. Debtors and Prepayments** £ HMRC gift aid refunds 3,056 ## **4. Accruals** £ Professional Charges 1,500 ## **5. Loans on properties** £ Church and Manse 237,903 _12_ ## **6. Expenditure on charitable activities** |

Grant
Salaries, Pension & Employer’s NIC
Hire of equipment
Rent, rates and insurance
Lighting and heating
Stationery, postage & advertising
Repairs and maintenance
Telephone
Travelling expenses
General expenses inc. food
Depreciation
Professional charges
Loan interest and bank charges
Gift support
Children Ministry
|















|**2025**
£
11,500
58,533
902
3,869
4,726
1,883
23,418
1,880
3,022
29,325
23,739
1,500
18,486
15,004
635

198,422
|















|**2024**
£
0
50,041
41
3,801
5,749
2,577
13,931
1,646
1,761
39,265
21,473
1,476
19,191
0
0

160,952| |---|---|---|---|---| ||
|||| ## **7. Analysis of Incoming resources** £ Individuals Giving 47,289 Cash 31,400 Take A Break 14,884 Solihull MBC 11,250 Heart Of England Churches 28,977 EVO Payments 8,773 Sundry Cheques 8,500 Heart of England CSOL Winter Support 3,080 HMRC tax relief on donations 14,676 Christian Gospel Chong Kong 4,000 Other Income 15,874 Sum-up 8,662 Sandant Care 7,345 Room Hire 1,550 Grants 2,760 **Total 209,020** **8. Cost of funding in General expenses £** Bank charges 308 _13_ Loan interest 18,178 14