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2024-12-31-accounts

Trustees D Northcote-Passmore
C Naish
J Airdrie
Mr A Heron
J Luckham
P Phillips
H Stevens
P Winfield
C Hughes
S Richards
Charity number 1184841
Company number 11063630
Principal address Belmont Chapel
Western Way
Exeter
Devon
EX1 2DB
Registered office Belmont Chapel
Western Way
Exeter
Devon
EX1 2DB
Independent examiner Mr A Hemmings BA (Hons) FCA CTA
Simpkins Edwards LLP
The Summit
Woodwater Park
Exeter
EX2 5WS

Page
Trustees'report 1-6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10-19

Unrestricted Unrestricted
funds funds
2024 2023
Notes £ £
Income from:
Donations and legacies 2 423,424 390,081
Charitable activities 3 22,167 33,557
Other trading activities 4 1,804 1,480
Investments 5 5,329 2,418
Total income 452,724 427,536
Expenditure on:
Charitable activities 6 484,409 403,829
Other expenditure 9 27,662 24,351
Total expenditure 512,071 428,180
Net expenditure and movement in funds (59,347) (644)
Reconciliation of funds:
Fund balances at 1 January 2024 1,099,406 1,100,050
Fund balances at 31 December 2024 1,040,059 1,099,406

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 13 790,993 826,860
Current assets
Debtors 14 21,260 17,536
Cash at bank and in hand 241,825 268,085
263,085 285,621
Creditors: amounts falling due within 15
one year (14,019) (13,075)
Net current assets 249,066 272,546
Total assets less current liabilities 1,040,059 1,099,406
The funds of the charity
Unrestricted funds 1,040,059 1,099,406
1,040,059 1,099,406

**Unrestricted ** Unrestricted
funds funds
2024 2023
£ £
Donations and gifts 71,165 67,871
Legacies receivable - 1,064
Gift Aid recoverable 71,544 66,179
Gift Aid donations 280,715 254,967
423,424 390,081
Unrestricted Unrestricted Unrestricted Unrestricted
funds funds
2024 2023
£ £
Third age 6,136 5,108
Special events 4,131 17,954
Youth work 1,603 917
Under eighteens 660 980
Young families 9,235 8,463
Fellowship Team 402 135
22,167 33,557
Other trading activities
Unrestricted Unrestricted
**funds ** funds
2024 2023
£ £
Income from buildings 1,804 1,480

**Unrestricted ** Unrestricted
funds funds
2024 2023
£ £
Interest receivable 5,329 2,418
**6 ** Charitable activities
Charitable Charitable
Expenditure Expenditure
2024 2023
£ £
Staff costs 237,774 208,213
Depreciation and impairment 54,753 51,912
Child protection 318 525
Sunday program 1,849 1,586
Recruitment w 290
Missionary & other charitable gifts 200 400
Literature and resources 1,387 1,198
Care support and fellowship team 2,003 1,794
Training 963 1,581
Third age 6,019 5,517
Special events 24,407 4,451
Young adults 1,895 1,851
Publicity - 259
Under eighteens 9,159 7,661
Young families 2,623 3,070
Electricity 11,176 7,334
Gas 8,407 4,882
Water 2,275 1,817
Insurance 7,424 6,393
Repairs and renewals 24,781 17,678
General running costs 10,321 859
Catering 2,189 2,729
Computer costs 2,747 2,620
Printing and stationery 1,390 1,854
Telephone 2,420 1,673
Copyright 1,981 2,133
418,461 340,280
Grant funding of activities (see note 7) 65,948 63,549
484,409 403,829

**Charitable ** Charitable
**Expenditure ** Expenditure
2024 2023
£
£
Grants to institutions:
European Christian Mission (Britain) 13,000 12,000
Evangelical Alliance 1,000 1,000
ECU 4,000 4,000
Exeter ICE Charitable Trust 5,000 5,000
Devon and Exeter Manna House Trust 650 650
Bernard's Acre - 750
Devon Christian Youth Camps Trrust 650 650
City of Exeter YMCA 2,000 2,000
Echoes International 3,000 3,000
Rainbow Living SW 2,500 2,500
A Rocha UK 1,000 1,000
CTAX (Christians Together across Exeter) 600 600
King's House Children Centre 2,000 4,000
Tear Fund 2,000 2,000
Faith in Kids 1,000 1,000
Open Doors UK & Ireland 2,000 2,000
France Mission 2,500 2,500
Exeter Food Bank 250 250
South West Youth Ministries 2,000 1,000
Crossline Soup Kitchen 1,000 1,003
Friends International Ministries 6,000 6,086
Counties (formerly Counties Evangelistic Work) 1,000 1,000
Care For The Family 1,250 1,250
Devon United Missionary Offering 650 650
Asifunde Sonke - 2,500
St James PCC Exeter 500 500
Just Love UK 1,000 1,000
Living Out 1,000 1,000
Welcome Churches 650 -
UCC (London Institute for Contemporary Christians) 1,250
59,450 61,389
Grants to individuals:
Grants to individuals for short term mission 2,802 2,160
Mercy Gifts 3,695 -
65,947 63,549

Grants payable (Continued)
Collections and donations received from the congregation:
St Petrocks 150 150
Tear Fund 171 -
Exeter ICE Charitable Trust 150 150
Take off Pennies 94 88
Tear Fund Ukraine Humanitarian Appeal - 645
Christmas Collection 1,556 -
Exeter Foodbank - 10
Funerals 397
Paul Kingori Water Project 2,200 3,200
Refugee Support Devon - 262
4,321 4,902
Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets 54,753 51,912

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Wages and National Insurance costs 18,394 16,094
Staff pension 7,193 6,337
Independent examination 2,075 1,920
27,662 24,351

Salary ER Pension
Total 2024
Salary ER Pension
Total 2023
Contribution Contribution
Mr R C Hughes £39,186 £1,219 £40,405 £36,143 £1,118 £37,261

The average monthly number of employees during th e year was:
2024 2023
Number Number
9 9
Employment costs 2024 2023
£ £
Wages and salaries 221,398 195,999
Social security costs 16,376 12,214
237,774 208,213

**13 ** Tangible fixed assets
Leasehold Plant and Lease Total
land and equipment
buildings
£ £ £ £
Cost
At 1 January 2024 1,615,768 387,656 75,432 2,078,856
Additions - 18,887 - 18,887
At 31 December 2024 1,615,768 406,543 75,432 2,097,743
Depreciation and impairment
At 1 January 2024 872,783 351,179 28,035 1,251,997
Depreciation charged in the year 32,787 18,855 3,111 54,753
At 31 December 2024 905,570 370,034 31,146 1,306,750
Carrying amount
At 31 December 2024 710,198 36,509 44,286 790,993
At 31 December 2023 742,986 36,477 47,397 826,860
Debtors
2024 2023
Amounts falling due within one year: £ £
Trade debtors 153
Other debtors 21,107 17,536
21,260 17,536
Creditors: amounts falling due within one year
2024 2023
£ £
Other taxation and social security 5,029 3,980
Trade creditors 51 2,753
Other creditors 4,543 2,872
Accruals and deferred income 4,396 3,470
14,019 13,075

At 1 January Incoming Resources At 31
2024 resources expended December
2024
£ £ £ £
General funds 1,099,406 452,724 (512,071) 1,040,059
Previous year: At 1 January Incoming Resources At 31
2023 resources expended December
2023
£ £ £ £
General funds 1,100,050 427,536 (428,180) 1,099,406