REGISTEBXD COMPAF4Y NLIMBEL. CE020731 (EDgl•ttd and Wgks) ISTKRLD LHARrrYr*UMBVR: IJ88 REPORT OF THE TRUSTELS AND iAlIDTrD FINANCLIL sfAITMKNIS FOR THE ENDED 31ST DECEMBER 2024 FOR IIIlELEAFE FREE CIIURCH First Flwr 13a Higb Srreet Edettbridge IN8 SAB
WHYfELEAFE FREE CHURCH coNI'Y.Yrs OFTHE FINAfCIAL STATE.IIEYTS FOR TtIE YEAR E.%DED 31sr DECEJIBER 2024 Reportof tbe TrstE Independent Exmln¢r'sReport Stt¢went of Fin11 Ae¢ivides BalaCe Slket 8 to 9 LYote8 to the Stateme 10 to 18 Det4lied Staternent tsf Ffn*k¢l41 ActiTritse5 19 to 20
witYrELKAFE FREE CHURCH REPORT OFTHE TRUSTEFS FOR THE TlED 31yr DECEMBER2O24 The trustces who are also di[kn of the Gharity for th¢ PUTtx)ses of eornwdny law, present their re[ with the financial ststements of th¢ charity for the year endea 31st DeceTr.ber ?024. The rItlle1a1 statem6its c4)mply lth the Charities Act 2011, the Companies Act ?6 and the proiisions of Accowjting and Reporting by Clwiti¢s.' Statement of Recommended Pwtice (applicabl¢ to ¢harities preparing dKir 0ts in )rdance with the Financial Rqthing stthrd applicable in tl UK and RepubLicof Irdand. FRS 102) ]ed in 2019. ORIEcfIvFS AF4D AcnviTIES Objertiveg Thc fornal object of the CIO is the adVa[an¢t of th¢ a)Ti#i8n faith for the public tawfjl. We arc a frirndly, multicultural ¢vangelicd churrh in Whyteleafe. Surrey. Ojr i.ISLon Is to tha the gNI of Jesu5 Christ with our community, in word or derf we ha¢ ullIty. This. flows out of SiOn statemart to be like J¢b outworking His commissioL LL small-group disciplcsbip. Our wtbbite ¢ontaiL8 infomation, alld a (zlcndar of ¥v¢nts. Tn setting objtttiyes and planning for ¥til'iU, the havc givcn due c4)JLsidcration to gertcral guidanc¢ pubiish by the Charity Commission T¢latiD8 to public bEn6fiL Th¢ services andpastordl meeting8 ¢xgattised by the Churrh aTedLlU be]ow. Worsknp xnd Prayer Our church continues to thriyc with rnany There ar¢ ¢¢klY servicu and teaching for all age4 with créche, childrett's and youth wo. A "You Tube" link e[thI th(w who li difficulL or th art Unable to corne to thc bu11th to watch the 8eI¢¢ "live". The semion is recorded and aNailablt to listen to later. The Sund4y norDing Bible Ttaching Pr.rarnTDe h&$ ]luded a s¢rt¢s on the FxM)k of Galatia and another on the Ten CornTllandm6nt& entstled Living Life G(Nfs Way,. bair wdl I¢1)a. Ii gre to bapti8¢ four ladi¢s earlier in the summer in a baptisTral ptK>l knrr0w.l frcqn the Cat¢rham Community Church. oihers haie ask for baptisrD atsj we plan 31 the molDet to haN"e arK)thtt bwism srriice earty year hen a dhte is agrced. The musi¢ teatn b&s a comTnitta core of PlayesingerS and a nurnber of othtrs h0 corne when they can. We would like ¢0 tbank th for tbeir dedicat 5eThic¢ alld faithfulnts. The Breakthrwgh medittss on the last Sullda). ev¢ning of cach month are fwussing oll the 5ubjcrl of Worship for the Txt fev¢ motth, 8JJd we exm to deyelop our musical worship partly through medings. (h]r greai thallks also go to th¢ Technical tearn led by Grneme. We OUld likc others to join thi.s t¢8m to rdieve and a)able indivithds ID thi5 tearn to frec to jUSt me to th¢ seTrice and ¢njoy it without scTh'ing in ihisway. Ple let u$ know if you would lik¢ io Itarn h. to do this. Praycr meetings held w¢¢kly on Zwtn with either Ron and HilaTI or Richard leJiti& th witinuc to be part of the backbone of the church prdyei life. CAher prdyer timcs are held within the. differexJ¢ groups ]necting each w'eek An online rnissi(wry prayer meding is hdd ts[ a month. in%'olviThg peA¥lc Z(x>rning in from other nations to slwe their praysr nr¢ds and to pray fix others. Th¢ %nse of fzllu'ly and experien¢•J by th¢)s¢ in t1¢ 8roups is heart¢tiing, ond we would eDcourag¢a]I to gct involval with OE)e. A day of prayer and fasting for church, l(Ka] and national nee w&s [d in SepternlKr at¥J was so ¢£C8sfi)I ath¢T on¢ was held ID Noi'unber. Thr children's work is sttheadal by Siliqa after Joall H-D ste down earlier in the yedr after many valuable years of with this ag¢ group. We w'ant to publicly ¥knowledge Joan's contribution 8nd thank h¢r. She &iil remains tive and inter¢#ed in the'young Mums, and hdr at tk IuA¢htitne Bible SdY on & WedDesda}' with Ian K]"Ipatiick to Iwk after any Yllg children whilc the Mums get an hour ofP to aDd study the Bible. Despite varying numb3, Silvia kn detcmiin¢dly pcrsevered with gamtr3 atMI athis'itic& Ojrgratitude to her is heatrfelt. Th¢ Caiuham district Wty of th¢ Spirii Rei'i%'aJ TrdiDing Cenhy meet in the hail on th¢ fjrst Saturday of eath month providing an opwrtLmity for trwnin& equippiDg and fello5h1p. Th¢ Curch building is used b). a lcd Guiding grp on a Tuesday aDd this wtll continue itt 2025. This &xt¢nts1r itrtothc loyal cornmunity.
WHYfELEAFE FREE CIIURCU REPORT OF THE TRUSTEES FOR THE YEAR EYDED JIST DECEMBER 2024 OWECfIVLS Af4D AcrivriiKs We thank all who contribut¢ fjnaocially to the chuT¢h. We would like to ¢rdge '.One ' consider before God what their giving should b¢ in th¢ dayE lo come. There i% rnuch WO to alld we need to kw in sL¢p with the Holy Spirit and any dejnallds He mkkeson re$wr¢. We are vtty thankthl for ail that G(Kl h&8 done ove¥ tbis past year. ajyj Ik fonyard to g<1 things in ihe fittur¢. We want nothing rnore or less than the Kingd(Hn of G1 amongst us aTrd the revilai of ,5 pwple and a resultant 11nt on this area and wr nation. M4. b1 us a]1 with thc grx¢ of the Lord JJ$ Christ, th¢ love of G¢x4 and th¢ fellowship of ibe Holy Spirit amon&< us. Fabric of Cbllrth and H1 Th¢ redecoration of the ¢hur¢h hall is planned once its rwf h&s bttn TerEd. Planning prnI&siON for th6 rwf is ¢urrently with Tandridge Dtstrict Council. Thi5 15 lo be fundcd part]y by gifi5 left OV from the rolratiOn of the church and partly by SUTplus Imjih up ovff last three yKS The'Hut" DowerHalll has r¢patTh to its r(x)f and gutteriD& We plan to re-reThJet tILe outsid¢ wJls. The truste£s arc gratdul for the help of mtmters and attend5 their skills to rnaiLt8ill the site. When required ptofc4ionai workus are ernployd. Pa5tor] Cre We thank .4lan bturphy for his contribution to th6 lif¢ of the and for his VICe, supwrt and help to the Elders. e would like him to th¢ MuMr gf his paid hours frorc 56 per tnonth to 60 h(x]r5 Pct Thith th¢ 5UPPOrt of the ¢hurchm¢mEws. The Ladi£3 Bibl¢ Study on a Friday morning h&8 FKen" a plact of wann frieiShIP a[ fcllowsbip ovtt a long perttd. GaTi¢ l¢ads this group and others are faithful attcithes. There ts * dwth of frientsbip and sharing of vi&on h1¢h has rcsultcd in an enthusia1¢ rty)¢ to Aiall'$ prowNI of the The Bridge th club and the wrtu]Jity to serve the lrtal community. The m,$ Bible Study (M] a Wednesday momirJ& •)d Mffl's Breakfasts or4 a monthly basis on a Saturday mornin& havc fostered a wam) harniony alld of belongin8 for ail h0 80 and eThjoy these llttings. Ikep d1¥u10ft And laughter are al'ay8 part of them. The Gid¢oTh'8 Artlly meeting gonc from kn08th to strcnyK Sorne from this group are stepping up in Sunday SetViC¢5 Wlth morc boldn atMI confidenc¢. We welcome the impact this tshirtg is Villg in their liTres and on r ¢hurch's life. Wednesday evening Ros continuu to le41 an On-l] Ttixed group of all age5. Thursday evening Thisari lea& all ODlill¢ Tnccting 3JyJ Gewge a met)s Group. Page2
WHYfELEAFE FREE CHLQiCH RKPORT OF THE TRLsfEES FOR THE YEAR KYDED 31sr DECLMBER 21)2A OWEcfTr'ES ACTIVITIES Misslon ETrxngeli5rn Living W)t¢rs m¢¢ts ¢Y¢ry 2tMI Saturday of every Jllonth from 2-5pm. ITh the tLext year we att planning to explore th¢ subje¢ts of wholeness al well4)eitsg wbile building up health) re]lOnhiP.1 with cach otkn. The Hdth and WeU-b¢ing S¢ries run by Tembi and Chris in May atMI Junc a great cC£sS 15 Still being talked aiKUt. A tlew ¢ven¢ for single people h&s al Djn b). them. 'Builth"ng [Ing Rda¢ioNhI.° ar¢ parl of tk Living W2tcrs illltiative to reach out into the ¢ommunity &SOLlws can be iDNiieAI from wisiik the churc The Youth work bas expanded e%'en to the extent of affwting the number aud of clwr8 ID th¢ Snug n4r¢ n¢eded to be brght in. kn wcll a well atttndd Sunday morning grouA the is 2Jso a Friday evening Club night whiclL has se£n new p1¢ joining. We prdI G1 fLY all He is doing in and thnx]8h this group. The LTrght Party orn a Friday night the end oloctober was just olle of the. a¢ti¥ities whith the I"th hav¢ emjoyd in rtcent months. We greatly appreciate the dl¢ted twhers who teach on Suodays and au th0 who sUEWt in numL7(X]S M'ay5 during Friday Nighi Club. The itnpact of the 8¢ri&s on Hiwitslity. earlier in the Wyation Malts,, ¢oTrtittues to k felt, and a new initiatii'c dut to b¢ held each Friday lur¢ch¢1m&'afterrKM dled Tr Brid8e' is byd to be stsrtej at the cnd of January _9025, as an outreach to the l(Kal commuttity. A tcam of mo41s, ladies from tht Friday M7]ng tAdtes Bible study grwp will b¢ Icnding thcir supix)rt, ¢imc, smTrce a1 cornmitmcni along with others wtho see ihe iision for tbis outreach and allt to join in. A ILKai matt, Deno cli has been, and will b¢ illKDltred with setting this group, a person w'ith conwts l(Kally who can spread the word Ihis Iv[Trity. Helping thosc in nced is a dem¢)nstration of our faith, the ¢nW¢48 all¢xat¢ 15tsx of don8td iDCOrne, 12D/o to tIL¢ MitsioA Fund And 3 /b to th¢ L(ul Nee&$ Fund. Grdllts from tbe Mi&slollFut [[the y¢4r8teddailoJ inNole 7. Th¢ ChLEr¢h wcbsite WWW.hYtC[cftfrecChU[ch.org.uk aTyJ YouTube have up:0 d¢ infomiation alh)ut the church and its actiN'ities. These are updatol frequetttly. Sernion4 lil u'otsbip 8trJ event ddails ar¢ published both for members attd non-members conwlting thc site. BtumeDialRdationsbi Churches Togetk in Cat¢rham med in different Church prayiDg tO8aher faithfullv each Iledntr>Jay morning and holdiDg lolI spla1 events. Sei'erydl fmm our ¢hurch rtprw¢nt us ai thest th'eots and once a ycar lead them for a month. Th mertings were startd sorne years ago an attempt to bring the church&%' Icad¢ts and members together in th¢ hope of the fLdfilment of Jul words in John 17:21 .1 prdy all of thl may be one...w that th¢ world may believe Ihat you have sfflt md. We pra). for that (N¢ unity in th¢ Hol). spirit. rATrICL REw Fin4ncial position The strict budgetary ¢ontrol exercisd by the truste&s has reIted in the llat£matt of financial tIVItieS showing a lus of £24,412 (20?3 £16.001). The o)nsidtt this a satisfr&toTr rNult for the yedr.Totai re£eipts on UDr&stTiCt¢d funds were £86:718 {2023.. £6? 9591 of which Q9.(A• 120•3: £?7,898) was income fro ittiestmen mostly frotn properti£s let (x]t bv the Church. The charity a]50 a Icgw of £13,145 this yfw (2023 £ nil). HN(tiC has honoured all tk gift aid claims made since tbe ill¢4rtion of th¢ ¢hariry giiiThg a signifjwit boost to the harity's income for the year. Total fund5 raryia f(ywaJd now £1,142.tr22 (2023: £1,117:8IOk of which unrestricted funds are £l.1,113,579 (2Tr23: £1,086,102). The unr¢5tricted nelcurrent ¥5ets were £88,579 (2023 £61,102). It is the tNstee's policy to mwntain a balance on U[4nded Twthich equatcs to at le&4 5ii month¢ unrestricted paym¢nts, equiyaient to abt £31,1 $3 (20?J: £21,7861. to ¢oi'¢r emLYg¢n¢y silltIonS that may aris¢ from tim¢ to lim¢, The batancc of £88.579 (2023: £97,064) on unr¢rided ¢x¢luding PTope4¢ie4 at th¢ )'far end more than matched this larg¢t. STRUCTLIIE, GOTrTRfw4CK MknTr4AGEMKNr Goi'ernillg docutrAent Tbs Charity is controlled by its governing d(thmfflL a deed of trus4 and eoLstitutu a limita con1py, limited by guardnlc4 &s defined by the Compani¢sA¢l 2LKXS. Page 3
WIIYTELEAFE FR&K CHURCH REPORT OF THE TRLSTEFS FOR THE IT,IREDiDED Jisr DECEMBER 2024 IlThytelde Frtt Churdj commtnccd operations as a clwj'table irKoOtd organisation (CIO) on l January 20?1. The CIO l(K)k ovtt ail the liabilities and reseTr'&s of bniled Frtt thwrh. IlThvtdeafe: Surr¢y, Tegi5ttted charity number 234218. The CIO 1$ a l¢gal ¢ntity and can eEts into COntts in its own right. It holds proity in its own Damc and as a sqwate lcgal sntitv, the tnernlKrs and tmsttq will twmajly t¢ pr(rte¢ted from Ining personally liable for any liabilities in¢urroJ by the CIO. Orgnlsallollal strneture Tn ar¢ Tcswn%iblc for njnning tbe ¢haTity a8 rquired by tegisjation frThll th¢ Charity CmIsSirr& Elders hav¢ ¢ontinued to lead the spilithal side of the Churci mice4 mttlings and othe¥ events. Four Eldets were co1&$i0¢l OTh 12 September 20?1 and three (rntinue lo hold office: Thiwi Tenakn (algA) ¢nLStce).. Juli 'IpalriGk (fomrr tru.rc), RichaTd Butts (f(Mrner tru#et). The are rev)]ble for maknng rK>licy. busin and odninirative d¢cisioM. All ¢nw¢c¢s and el(krn are eXpted to take c(Kllses alMMLt thorroEu and a]so training with regard to safcguajding. De¢ly)ll tnakillg Originally a Qongr¢gational ChuT¢h many years ago, ail mernber8 of tk church can vcrtc i)tt guwaL matters but the Board of Trustees are rwonsible for making de¢i&¢)ns on all matters of gfflera] CA>[¢ and importance to the church intluthng dtxidiDg on how th¢ fund5 olthe churthateto k spent REFERENCE AND ADMTr4TSTRATIVE DEfAILS Reglstered Compinv number CEQ)0732 (Englatml 2nd Wai£8) Regtst¢red Ch*rlty number 1188003 Registered 157a G(NJstone Road Whytdeafe SuTrey CKI OEH Trustee5 A G Cross BKGl Lmwebb MT S T¢nnakiKm lrtdependettt Examiner Cknrri¢ A¢counhin¢y Limit First Fl(y)r 13a High Street Edenbridge TN8 SAB SfATETrIENf OF TRusfEES' RESPONSIBILrms Th¢ Iru8t¢es {who are alw the dirertors of Whytrl¢afe Free thurch for the purFX)se5 of comwdnv law) responsible for preparing the Rep)rt of the Trustets 8rA tbe fi[tala1 stat¢menls in wordan¢e with applicable la ar United Kit]gdom Ac¢oun¢iDg Slandar(ts (Uttitd Kingdom Generdllv Accepted Accgunting Practice) i11UdIng Financial ReEx)rting Standard 102 ryhe Firwi¢iaI Retx)rting Standard applicable LX and Rewbli¢ of Ir¢iand'. Pagc 4
FOR THE YL4R EM)FJ) IISTDECEMBFSt 2024 CompaDy law wuires th t[tee5 ty pw I1lai lorwh fbm1)1 yearwhicb glve a uue aud lair view ol 5tar2 of affaiTr of chrnable cow. aTrJ of re9)u?5 atd applica0 Dr bKlu¢]tr the Irne 8Tr4 of the dwlrthle coTDpwry for th& peiiod. In PTEtth¥ th)se fly)al 5fatewts, uustea5 requited to . obse]ye the & pttrryles inthe Cjwity SORP,J . ludgemeT¥S atbl l<teS tlhlt ore TFa50rAblt pnth" . pPaTt AnaNlal 5tatEments on gry1 cern b&is unkss ti Js bwwnyiiate D) that the CF Tr ttusiees reqlbIt for keeping C%1T wliKh (kn wlth MoJh3ble craCY ar any rInth [sl0rt of Crtable crffjp aTMI to etbJle trm b) erSU tMwKii SteTrts compty wlth Colrwies Act JK6. Tly aR a wrtsfjble lor safedIrE a&Yts of etrthble colly ant for tsking ]pN8)8b1e strlor d pr•ThI detec of [1 rrtherfinpl&Ii1 - 8Thlsiyd on beb. Appwved by 0r01 tr£ i)anl oftltee¥ rm_---... AGQ05S- Pa4e5
INDEPF.YDENT V.XAMJNF.R'S RF.PORT'fo THK TRljF.Es O WIIYTELEAFE FREE CIIURCFI Jnd¢pendenl ¢XAmlner'5 report ¢0 the trustees ofw'hyteleAfe Fr¢e Chureh {'tht ComparÉy'} repoit to Ilie charilj inisiees oil my examinalion of fhe ac=ounts of th¢ Loinpany for the yc4r ¢nded 3 1st [k¢emr 2024. Responslbllltl¢s #nd b#s1$ of rtport As the Lh&ritys trustees nf the Company {nd also its direciors for the pyrposes of company lawl you &r¢ r¢sponsibl¢ for Ihc prcpaTAlioii Jf the acct)unts iii a¢cordance with Ihe Tequirem-nis of Lle Companies Act 2006 ('Ihe 2006 Acl'l. HaYirbTr salisfitd rnylcif that the aecouits ofihe Compwiy are p.o( re4uired to be ftudired under Parl 16 of Ihc 2006 Act nd are elixible for indepcndent exainip.ation. I reporf. iii resp¢ct i)f my examiii&lii)t) of)vur Charills uccuuThts as cprried out und¢r ScclEon 145 of rhe Charilies Act 2011 Ilhe 201 l Ace}. In carrying Out my examinaiion I have followed il Dir¢ciions given by tlic Ch&Tlty CotninissioTh under Se£tion 145151 (bl ofrhe 2011 Ad. Independent examlner's stgtemeot I have COlTtpleied Iny exurniiiaiion. I confinn that no matters have come to rny a(tenlion in connection with the xgminatiun giving me cause 10 bolicve.. a¢¢ounling re¢ords iYtr¥ ngt kepi in respeci of the Coinpany as re4vired by Seciioi) J86 of th¢ 2000 Act. or Ihe fj¢roun15 do not ac¢ord with those record5: or tlie accounts do Jioi coinply w.th Ihe accouiiling requimnents of secti 396 of The 2006 Act oih¢r th&n any requireinent that lh¢ accounts give a truc a1 faiT view which is I1 8 4]Ya¢rcon$idered as part of indep¢ndeiit examinaiion: or Ihc aeL'ounts have not becn preppTed in xcordtttt¢e wilh t1 meib¢xls and prirtLtpks of Ihc Staleilleni of Re¢onin)ciided Prydetsce for 8ccouniing and reporting by har{lIeS (applicable to Gh#rili¢s preparing Iheir &L¢ounts in accordance with ihe Finaneial R¢porting Stsndard applicable in ilie UK and REpubliL ofirel&nd (FR% 1021). I hive no concerns and Iifive PLMSS no oiheT marlers in c0rtnttti) ivith the exaniifiatioR to ivhich attenrion should be druwn iii Illi5 r¢port in order to enithie o pmper understandiDU> of le accounts to r¢aLhed. Isobel Ciirrie FCA Currie Accountaiicy LinJtte41 Chartered Aecountants Firsl Floor 138 High Street Edenbridge Kent Th8 SAB Dale:. Pag¢ 6
WHYTKLEAFE FREK CIIURCH STATEIIENT OF FIN,IYCIAL Acfii'iTIES FOR THE AR ENDED 31ST DECE.NIBER 24ll4 2024 Total fund$ 2023 Total fun&% Unreslri¢t fijnds R¢stricted funds INCOME AND ENI)0WIIs FROM Donations and legacies 55Jll 33.260 othcrtrading activitisg Invcstment income (Xlw ill¢om¢ 1,701 27,898 I) 29,612 275 29,642 275 Total 8fj718 81718 62,959 XPENDITURE ON Raitiing fvnds 135 135 7202 Cbaritabk acllvltkn Church aGtivities S593 578 $6J71 39,756 Totsl 61,728 578 46,9)8 r4ET INCOME1WXPLryDuR8) TrDsfen between fund5 (578) (2.487) 24A12 I6,1 16 Net mov¢ment kn funds 27J77 (3,065) 24812 16,lY)I RECONCILIATION OF FLryDS Totol fllnth brought fotward 1086,102 Jl,708 l.lJ710 1,101.8(YJ l.l13¥79 28ffi43 1,1422Z2 1.117,810 The ttotes forni part of theE£ fitwiciai stalM)emts Page7
BALANCE SHEET 31ST DECEMBER 2024 2024 Totsl fuDd$ 20 Total funds funds FIXED A&SETS Tangible &sgets InYe8tm¢nt pro 290,000 735,0(K) 12 734WI 1,02i,( Debtt>r8 Inve6rtments C&sh a¢ bank 13 14 6,545 29,717 62,372 7296 8(1,931 11,015 5,628 Jojii Y7,136 ¥643 125,779 98,634 CREDITORS Amounis falling ducwithin oneye4r 15 (V57) {57) (5.8241 NET CURR ASSETS ¥643 117222 92,810 T(yfAL ASSETS LSs CLTRRENr LIABIL[S 1,113579 ¥643 1,142322 1,117.810 NET75 lJ13579 28fylJ 1,141222 1.117,810 FLI¥DS Ullrestricted fimds RiCted fiumis 16 1,113,579 1,086,102 31,708 TifTAL FUNDS 1,142222 1,117,810 The charitable company is (xttitled to cxemp1ion from dit und¢T sLI0n 477 of the C<fftpanics Act 2(x for Ihc year erkded 31brt Ikl%t)ttr2o24. ernrS hav¢ r¢quirfA the Copan to okthin an audit of its finati¢iol s18temlS for the year emdcd 31st DeMber 2024 in acconlanc¢ witlL 416 gf the c(Pani& Art 2(Xk5. The trustecs a¢kMwledge their rryotL8Rbilities for (a) tring that the charitable eompany keqjs xcounting that wmply with sectio 386 and 387 of Companias Act 2( and (b) preparing fJTranciai statcments which giv¢ a In and fair view of the of affairs of the cljaritable Company &9 at the end of each finan¢iai year and of its rPluS or dcficii for rach financial year in weordance 1th the requirements of Sexlions 394 ai¥J 395 and which (therwise comply with the r4uir¢ments of th¢ Cornpanies Act ?LK)6 r¢la¢ing to financiaL stat¢mcnt& so far zpplicable tothe clwitable compY. Thc I¥ fom Part of financial aatethets Page 8 eontillued...
31ST DECEMBER 2024 TlsÈ fingJLclal 5thrnetts Lwye been xeon1¢ with thE pviSIOr aEvUcable trJ dwltabk collyanie8 subject to the smajl CompleS ]Egime. fitwtsl statet*Ns weTr app]vved by tre PA)3 of Thstees athiisd for ISS on adweTr onhstdwlfby: AGCrtss9.T The notes lom part of fInlsMeN$
WHYfEtEAFE FREE CHiTriCH
NOTES TO THE FIYANCL4L sfATKME)YS
FOR THE ITAR ENDED 31gr DECEMBER 2024
ACCOUNTING POLICIES
B#sls of preporiDg the s¢lunents
The ftnancial &atements of the cFwitable company, which is a public Fnefit cntity ler FRS 102: have been
Prepared in a¢18nce with the CbaritI SORP (FBS 102) 'A¢coulltiDg and Reporting by Charsts¢s.' Ststement
of Re¢omrnended Practice applicable to charities pr¢rMring their oUnts in ¥cordance w'ith the Financi81
Rwrtin8 Standard &pplicable itt Ik UK aTrJ Republic of ITdaDd {FTrS 102)
WHYfKLEAFE FREE CHURCH NOTES TO THE FINATr4CtAL STATEMDryS- oottdnllod FOR THE TrEAR ENDED 31ST DKCE)IBER 2024 DONATIONS AND LEGACIES 2024 2023 39,949 2,017 13,145 ,523 (1,263) Gift aid Legacies 55,111 33,260 iyrHER TRADING AcfiTrTIILS 2023 Hall hire 1,701 ILYVESTVENr c0.1 2023 Rettts. received Interest 4781 2,861 26,224 1,674 29,642 27,898 RAIsc FUYDS Investollt m3Dagement costJ 2023 Maillt&M)c¢ Rental property insurance luvcstors, shar6 78 847 6,277 576 ¥459 135 7,202 funding of ti3ryti¢5 (sec not¢ Supptyt sts {se ote 8) DiTxI Totsls Church tiVitI45 5316 737D 43 SA171 Page 11 continued...
WHYfELWE FRKK CRURC NOTES TO THE FIYANCIAL sr.4Th1¥1EYrs. continued FOR THE EAR EfDED 31ST DE(IMBER 2024 GRANfs PAYABLE 2023 ChuT¢h activities 7J70 4,9(} The totsi grants tkiid to ititutIonS during theyear w&% follows.. 2024 2023 1,020 2,1711 1,150 1,8(K) InlernationatNeeds Tryteleafe CollunuDity Hub Missio) Aviati Fellowship Jainager TNst Campus Cruwle forchrist 6711 67 3( 3(K> 3,5iO Tr (otai grants pgid to individua15 during th¢ycarw&s as follows: 2024 2023 Local individuals Missiotk work by itjdividuais 750 l J50 costs Totats ctjurch ¥tiviti65 71KI 43585 Suprrf)rt #$. included inthe ar¢ &$ follows.. 2024 Churth tiviti 2023 Total activities 4,41M) 10,775 Administrator Minister Maintelte of the fabric of thechureh Light, heat OMI wateT Telephone tnsuratLce SuTrdri&8 Computtt 8JJd website Cleaning athj ki¢¢h¢n tndlld¢nt ¢xamitJ¢r 17,766 059 1,660 394 3,421 672 435 3a03 71KI 43585 31250 Page 12 conlinued...
WHYfELEAFE FRFX CHORCH NOTES TO THE FifiANCL4L STATEMEP4TS- colltlnued FOR THE ITARE.YDED 3isr DECE%fBER 2024 TRI.STKES' RLIltit¥RRATIOND BEITFrrs There w¢r¢ no Iruste& remun¢rJtion or other benefits for the year ended 31st Dtt<anber 2024 nor for tht year ended 31srt fk¢¢inber2023. There w¢ Do eX[se5 pHid for the year 31st Ikcembu 2024 nor for the year etided 31stDec¢mber2023. COMPARATIVES FOR THE SIATEL¥IENf OF FINYclALACrl1TrIFS Uorthricted funth R¢5trict&J funds rotal fuM15 llYCOME AND ENDOWMErfrs FROM D0TtiOnS 8Jhd lega¢i 33260 33,260 Othertrading activities Invcstmtnl income Other income 1,701 27,898 l(M) 1,701 27,898 Tot 62959 62,959 EXPENDITLQiE ON Raising funts 7,202 Charitable *ctlvlrfts Church a¢tivitics 34,356 39,756 Totsl 41.558 46,958 .YETINCOL¥IVJ(EXPENDrrLIiK) TraDsfEn between funds 21.401 (5:1&2) (s,4) 5,182 16,(Xll Net movtJtwIt In funds 16,219 (218) l6,001 RECONCILL4TIOY OF FL74DS Total fu]M15 br(wJght foNwd l.(W),883 31926 1,101,809 TOTALFiTrIDS CARRIED FORWARD 1.086,102 31,708 1,117,810 Page 13 continued.,.
WHYfKLEAFY FRE CHLRCH NOTES TO TUE FINAP4CIAL STATEMV¥4ryS. ¢otInued FOR THK YEAR EPIDED 31ST DECEIIBER 21ll4 ii. TAfCIBLE FIXED ASSETS Freehold proixty COST OR VALUATION At 1st January 2024 and 315t tkG¢mbcr 10?4 rqET BOOKVALtJE At 318t December 20" 29ffjIKMI At 31st T)(zcmber 2023 290,) Cost or YUatiOn at 31& Dc£cmbttr 2024 is repres1 by.. Frtehold All frvh(>ld prortieS were brought ill from Whtyd¢ United Free Cjwrth (bn Ilth January 2021. is taken to iK the valuc assign to the OD that iransfer. Priwtie£ hdd purely for rcntsl itKome are shown as inY&thent pr0pLYti. 12. INivfMKNf PROPERTY FAIR VAL[ At 1st January 2024 atLd 31st Drfemb¢r 2024 735,IMIO ET BKVALu At 315t Ikc<mbrr 2024 735,IKMI At 3 1st t)eccmber 2023 735,(KJO Fairvaiuc at 31st Dc£emir 20?A is Tepresentrjj by.. Valuation in 2022 150,787 584JlJ 735.IMK There are two Properti held for rentai: Olle of which is wbolly OW. The propety purch&1 in 2021 is 7/0 owned and pur¢hMI from the p*s¢(Yon his rrtiTryn¢nL Page 14 tijwed...
WHYfEtEAFE FRKE CHURCH NOTES TO THE FIDiATriCIAL STATElfENTS- ¢•Dtinued FOR THE LliDED 31sr DLCE.I¥IBER 2024 13. DEFfoiis: AMOtiNfs F.4LLING DLT WTfHLY OTT AR 2024 2023 Gift aid Prepayments and tn¢om¢ 5,458 1,087 6,545 14. 2023 l year cbarity Ix)rd 30Jii 29,717 15. CREDITORS: AMOUNTS FALLIYG DLT wmiLY ONE ITAR 2024 2023 Grdnt5 payablr AccnJal> and ¢kf¢ income J,850 1.5(K) 8J57 5,824 16. MOVEMEhT IY FUNDS Nd Trfer5 b¢twe funds mov¢mcftt in fvn(18 At 31.12.24 At 1.124 Ilnre5tsi¢ted fimd$ General fur.d D¢signat¢d bible fund DesigDated I{al Deeds fjjttd Deskgnatcd mitsion fur¥J I,012 32Jal {82) 1,125 3W3 6071 1,109,920 1,125 2033 (I,(w) (6J70) I,W102 1487 1,113079 Rutrid¢d fun Bibl¢ L(Kal Necdg RrfU1ShmCt A,IL4 (1.125) (1,940) 578 (578) 2&643 31,708 (578) (2,4¥1) 28,643 lJ1710 24412 1,142222 Page 15 continued..
WHYTELL4FE FREE CHURCH OTES TO THE FINLYCIAL STATE]5- eontlnued FOR THE TrL4R E.YDED 31ST DECEMBKR 21124 I& MOVEMEf*T LY Fuf4DS.e•thtSnued Net movcmcnl in included in tILe thve are follows: l]KY)ming R0rS Movem¢nt ¢xpend In fullds Unrestrictgl funds G¢neral fund D&%i8DAted Iwal needs fvnd Desigllatsj mi&sion tund 80.718 (YJ58) {I,(m) {6J70) (1,ffl) (6J7fj) 86,718 (61,728) Restrirted funds Refurbishment {578) (578) TOTAL FUNDS 86,718 (62J061 24,412 ComparatiTru for movement in funds Nd Tran.sfcrs bet funds movernent At 1.1.23 31.12.23 UDrtttri¢ted ndS Genern] fund I,9,883 21,401 (5,182) 1,086.102 Bible 89 1.036 4,146 1,125 ti&8ion L[?1 Ne£d Ksfiubishmcttt (4,150) (1250) 1,940 28,643 28,643 31926 (S,4) 5,182 31,708 TOTAL FUNDS 1,101,809 16,(M)I l.l17,810 Page 16 conlinued.,.
WHYfKL]L4FE FREE CHURCH NOTES TO THE FIII".4NCLIL ST.4TEME)15- ¢onthiu¢al FOR THE I L4R E.YDED 31sr DECEfvIBER 1024 MOV&MKNT IN FIINJkS- cotttIn*j Compartive n¢1 movement in fun4 included in the aboTrc 8reas fouows.. Inling Rer¢& Movement in fvllds UnmtrArted fwDds General fund 62,959 (41558) 21,401 Restrkted funds Mission (4,150) (J.2iO) {4.150) {1,250) (5,4(X>) (5,4(M)) TOTAL FUNDS 61959 (46,9i81 16,LKII A current yw 12 months aNI prioryear 12 nnths. combined ts[tion is & follofvs: N'et mN'ement in futmis Transfers Al 1.123 31.12.?4 Unr¢8trA¢ttd fllnds General fulld Dignated bibl¢ fi1 DeS1ted I£ needs fjjnd De8ignJted muksion fund I.9,883 53.761 (13,724) 1,125 3533 6,371 1,109,920 1,125 2,)33 (i.O(KJ) (6.370) 1.1%59,883 46J91 12,695) 1,113,579 Re5tri¢ted fuj Bibl¢ Missio 89 (89) 4,146 11.940) 578 (4,150) (1,250) (578) 3.190 28,613 R¢fiirbisluttent 28,613 31.926 (5P78) 2,695 28,613 T(yfAL FUNDS 1.101,8Qg 40,413 1,149,222 Pag¢ 17 LX)ntinued...
WHITELLIVK FRKE CHURCH NOTES TO THK FINAliCIAL STATF,IIF,)TS- eontithued FOR THE Iuli kTriDF.D 31¥r DF.C.ENIBER 21124 I& MOVE[&[ IN FUNDS. con1inu1 A 7ctit year 12 montK9 aDd prior year 12 mo]]ttLs combined nei 0v¢thEnt in fiitsd8 ineludcd in the th>ve ar¢ as folli)ws= ItXCA)miDg R¢srCeS Moiemenl rcsourtt5 exrtded in funds General fund Designgted local rtecds fimd Design&ted mi&%iotL fitt 149,677 (95916) (I,(MJ)) {6,170) 53,761 (I,(KX)) (6,370) 149.677 (103286) 46,391 Restricted funds Mi&si( (4.1501 (1,2501 (5781 (4,1501 (1,2501 (578} Net<L8 R¢furbistlln¢nt (5,978) (5,9781 T(wfAL Ftm. )s 149.677 (109,?64) 40,413 17. REtAT£D PARTY DISCLOSURKS There were AO related paty transactio$ fortheyfar ended 31 Decernber 2024.
wAYrELEAFE FREE CHURCH DET.4ILED sr.4TE%IEiYf OF FINNCIAL ACTTrITIES FOR THE ITAR ENDED 31sr DECE.%IB£R 2024 2024 2023 INCOME AND ENDOlSThfENI Donatlons attd l¢gades IkTrnations Gift aid I£gacics 39,949 2,017 13,145 34,523 (1263) 55,111 33260 Otber trdlAg &¢tlwiths Hall hir¢ 1,701 InvestmeDt Intome Re rvCd Int¢rtsl 781 26,2rn4 1,674 29,612 27,898 Otherincowe (Jixr incom¢ 275 l(M) Total rejourees 84718 62,959 EXPErI[rUR& Investllnt JDanagement tosts Mainlenat Rrnlal property insurance Inyestorg share 78 576 5559 6,277 35 7,20? Charitable a¢tlvitks Predching and Iling Ev?g¢ll$M Sunday scbwlaDd yTrJth work ConsultaTLCy 2.555 47 3)9 75 70 5(NJ 3,550 1,350 235 Donations Grants to institutlDlls Grants to individuals 5J30 8,506 Support cos MaDagemettt Trurer Catried fOard 4.41M) 4,4(M) This page dtts not foTm pt of thethlutory fillanciai blatllents Page19
WHYfKLEAFE FREE CHURCH DET,ULED sfATEhfEN'T OF FIN.4hCtAL.IcfiiTIES FOR THE AR ENDED 31sr DECEblBER 2024 2024 Man4gement Brought forward Adtnini5trator Minister Maintenance of the fabri¢ of thcchurch Light, h¢ai wat Telcphone ItKsuranr< Sundrics Computer a1 website Cleaning alld kil¢hen 4,400 10,77) 5272 J7,766 5J61 3821 390 IW2 1373 435 3265 6,059 1,680 394 672 843 3,303 42185 30,590 CoverA4n¢¢ tO8ts Ind¢p¢ndetrt Qxamin Total r(ources exFnded Net InMe 24,412 Tht5 page dtt6not forni W of the *atutiry fi]Jancial #atements P#ge 20