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2023-12-31-accounts

Calvary Evangelical Church Brighton Registered Charity Number: 1190059

Trustees Annual Report for the Year ended 31 December 2023

Administrative information

The Charity, Calvary Evangelical Church Brighton (Church), is situated at 72 Viaduct Road, Preston Circus, Brighton BN1 4ND.

It is an independent evangelical reformed baptist church affiliated to the Fellowship of Independent Evangelical Churches (FIEC) and was founded as the Brighton Railway Mission in 1876.

It was constituted as a Registered Charity under the Constitution made 11 May 2001, as amended on 28 September 2001. The Charity was entered in the Central Register of Charities as Registered Charity Number 1089327 on 14 November 2001.

As of 23rd June 2020, the Church became a Charitable Incorporated Organisation (CIO). The CIO has been set up as a successor charity to the previous Charitable Unincorporated Association (CUA) of the same name, and the assets of that CUA - charity number, 1089327 - were transferred to the CIO on 31st December 2021. The Charity Commission registered the merger of the former CUA with the new CIO and removed the old charity from the Register of Charities on 25th January 2022. Thus, the Church is now operating as a CIO under charity number, 1190059.

The Correspondence address is: The Church Secretary, Calvary Evangelical Church, 72 Viaduct Road, Brighton BN1 4ND

The church trustees are the elders and deacons:

Elders : Philip John Wells (Chair, part-time paid Elder until November 2023), Daniel Chapallaz (Trainee Elder since September 2022, full-time paid Elder since June 2023), Jerome Peirson (Elder since January 2024)

Deacons in post during the period of this report (year ending 31 December 2023):

Page 1

Structure, governance and management

The Trustees who are listed in the previous paragraph administer the church.

New Trustees are appointed by resolution of the members of the church in accordance with Constitution and the Manual of Church practice and Belief and remain in office until resignation or disqualification (Elders), or their (typically) three-year term of office expires (Deacons) in accordance with the Church Manual of Practice and Belief (paragraph 6.9), at which point they are to be up for re-election by the membership by paper ballot.

The church employs:

until November 2023, when he became an unpaid Elder

All investments held are in accordance with the powers available to the Trustees and in accordance with the statutory requirements.

The Trustees have complied with the duty under Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission.

Bankers

Independent Examiner

Stephen Hendy Data Developments (UK) Ltd First Floor, The Chubb Buildings, Fryer Street, Wolverhampton, WV1 1HT

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Page 2

Objectives and Activities

The Charity’s object is:

‘The advancement of the Christian religion as taught in the books of the Old and New Testaments.’

In order to achieve its object, the Charity operates the ministry of a local church, is evangelical and reformed and seeks to advance Biblical Christianity amongst its members, congregation and by seeking to serve and engage with the local and wider - national and international - community.

The church continues its main activities (listed below) with a strong emphasis on clear Bible preaching and teaching. By this we aim to see lives transformed by God: giving lives purpose, love and hope through Christ, and strengthening our relationship with God. As the Bible says (Galatians 5:22–23, NIV) ... the fruit of the Spirit is love, joy, peace, forbearance, kindness, goodness, faithfulness, gentleness and self-control. The church hopes that the outcome will be that its members are salt and light in the community in which we live, work and meet, as we seek to do good to all people.

The main church meetings are typically open to the general public; invitations are extended to our meetings by means of word of mouth, social media (e.g. the church’s Facebook page), posters and distributions of Christian literature to homes and businesses in the surrounding communities. In order to engage with the public, we also have a book table which ran sporadically through 2023 in the London Road shopping area, and at times on The Level, plus opportunities for people from the church to engage in door-to-door outreach using surveys and flyering (alongside visiting missionaries, e.g. from the USA).

Page 3

The church has supported and hosted local community events and meetings in order to contribute to a better society and promote social cohesion and capital.

There are few available non-commercial ‘community’ spaces in the immediate area of the church building and so the premises have been used (in some cases free of charge) by groups such as:

The church gives prayer, financial and practical support to other organisations and Christian workers in the UK and overseas to advance Biblical Christianity, in keeping with our charitable object.

The church:

Buildings

The buildings and freehold were purchased from the Railway Mission in September 2014 (with an overage agreement). The Church’s managing trustees had appointed FIEC Limited as holding trustees for the property. During 2021, the process of transferring full ownership to the CIO was completed at the end of 2021.

The Brighton & Hove City Mission previously used the Upper Hall area for their Head Office Base and the Brighton Food Bank under a 10-year arrangement by which the refurbishment of that area had been undertaken in lieu of rent for a ten-year period. During 2016 that came to an end and a lower than fully commercial rent is paid under a ‘tenancy at will’ agreement. This figure includes an allowance for BHCM use of Utilities. The figure is reviewed annually by the Trustees and any revision agreed with BHCM with application of change effective from 6 May of a given year. BHCM has actively been looking for new premises due to expansion of their food bank service. They located some possible premises to move to, however steps forward slowed following the poor health of the Director of BHCM, Mike Jordaine, who died of oesophageal cancer in February 2023. The church is in regular contact with BHCM regarding their needs and plans, as well as regarding day-to-day building repairs.

Page 4

Achievements and performance

Church membership and attendance .

There are 38 members of the church as of 31 December 2023.

Review of the year

The church has been encouraged and strengthened by the appointment of full-time Elder, Daniel Chapallaz, who was voted into the full-time paid role in June 2023 after working as a Trainee Elder under the generous mentorship of Philip Wells since September 2022. In November 2023, Philip stepped back from the paid eldership role he has held since 1989! The church endeavoured to show their appreciation to him for his faithful service over many decades and were appreciative that he was willing to remain on the eldership team in a voluntary (part-time) capacity at least until Easter 2024.

Aware of the need to continue to grow the eldership, the church prayed for and discussed other possible elder candidates throughout 2023, with Jerome Peirson being voted into the eldership team in January 2024.

Following on from some online “Share and Prayer” groups during lockdown, 2021, 4 groups continued to operate on the first Wednesday of each month in 2023; 2 held in Brighton homes, 1 held in a Hove home and 1 group meeting online/hybrid. This was reviewed to consider the pros and cons of the format, with the “hybrid” format - trying to combine online and in person - not working well, while the home groups were fairly well attended.

Prayer and financial support for missionary work at home and overseas continues. We have supported Christian work and workers from General Fund normal income. We maintain contact with some churches in Sri Lanka, with our Elder Philip maintaining contact with pastors there to deepen long-standing relationships with church leaders there to ensure that our financial support continues to be used wisely and in accordance with our Charitable object. The Trustees review mission giving annually.

The Church website was maintained and revamped by the Church Assistant in 2022. Her departure from the

Page 5

post in May 2022 left a sizable gap in administrative workforce in the church, so her tasks, where possible, were distributed between other church members. A YouTube channel and Zoom Charity Account were created in March/April 2020 in response to the shift to online worship during lockdown, which have, to some extent, remained a part of church life in 2023: for livestreaming on Sunday morning, hosting online or hybrid meetings like Sunday morning prayer, Wednesday evening meetings and Admin meetings. A number of visitors made contact with the church as a result of seeing information on our website or YouTube page. Some of those individuals and family are still in attendance. People from around the world have listened to the teaching available in recorded sermons and talks hosted by sermon.net.

Our Elder, Philip, continues to be actively involved in the London Road Area Local Action Team and local residents and trade associations - which met monthly either online or in person through 2023.

The church has continued to pray for and keep close links with three other small East Brighton churches, resuming some joint meetings and outreach ventures. Links between these churches have remained vital for mutual encouragement and practical support. Furthermore, Elders of these churches spend time talking and praying together and sharing resources when there is need.

Financial Review

David Wriglesworth – Treasurer

Ray Wingate has again been doing 2023 data inputs (complete to end October) and continues to manage cash and banking. I continue to manage the bank account, pay bills, and organise the paperwork. We continue to source out PAYE administration to Stewardship Service Payroll Bureau. Mission giving up to end December 2023: Railway Mission - £1250, Pilgrim Friends - £1250, Sussex Gospel Partnership - £500, FIEC - £1500, Victor & Judith (Turkey) - £3500, Tear Fund - £500, Good News for everyone - £100, Grace & Truth Church Mannar (Sri Lanka) - £500, Joelle Kenny (OMF) £500, Matt Brinkley (LCM) - £200, John Woods - £412, Ashley (UCCF) - £500.

We ended 2023 approximately £10K worse off as the attached accounts show

Reserves policy

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It is the trustees’ policy to seek to maintain a balance of unrestricted funds as a contingency reserve to cover emergency situations and address fluctuations in the flow of income that may arise from time to time.

It is policy to invest some funds in a deposit account, although interest rates have fallen.

Formatted: Font: Aptos, 12 pt, Not Highlight

Page 6

Risks

We continue to review and minimise possible risks to the charity. Insurance cover is kept under review and increased where necessary; it includes trustees indemnity cover. Careful financial management of general income and expenditure keeps normal general (designated) funds in a position to maintain a reserve. Overseas support is only given where the recipients are known and give reports to us of their Christian work, or to well established organisations. Amounts are acknowledged/receipted and used in accordance with our charitable object.

Employment – pensions and payroll

As the options for micro-employers were limited, we registered with NEST as pension provider under the pensions legislation; the new scheme was operated from 1 November 2016. We have complied with the NMW/NLW legislation. In August 2017 we outsourced the payroll to Stewardship Services Payroll Bureau.

Constitution

The church membership voted to make a change to the Constitution in October 2023, which allowed for members present online (by video link ), rather than in person, for any given form of church Members’ Meeting, to be permitted to vote on matters pertaining to the church and have those votes count as equal to those members who are present. It was agreed that all members would make every effort to gather in person, if at all possible. It was unanimous vote, with one abstention. However, the actioning of that constitutional change didn’t in the end take place in 2023 due to a technical oversight and delay (Secretary didn’t manage to upload the relevant information and paperwork onto the Charity Commission profile within the 14-day deadline). Thus, this was voted on again in March 2024, with the same quorate votes in favour of the change; the paperwork was uploaded within the 14-day deadline so this constitutional amendment has been passed.

Policies

Our Safeguarding Policy has been reviewed and approved by the Trustees and shared with the members, but this is a live document in that, while it is operational and a great deal of work has gone into reviewing it, it was though wise by the Safeguarding Officer and Trustees to add a “vulnerable adults” section, the contents of which is being considered. All disclosures are handled by Christian charity, thirtyone:eight, previously known as the Churches' Child Protection Advisory Service (CCPAS). A Safeguarding training event took place in April 2024, for the all those working with children in the church. The church has both a Safeguarding Officer, Julia Daniels, and Deputy Safeguarding Office, Jerome Peirson.

6 church members completed an in-person First Aid training course in March 2023, achieving certification in Emergency (child and adult) First Aid. The church also ran an in-house food hygiene course in February 2023, open to all church members and attendees involved in hospitality.

Our Health and Safety/Admin team worked hard on reviewing the Health and Safety policy and documentation, which has been completed, until the next review. In early 2022 the following were updated: training of church fire marshals, Gas Safety Certificate, PAT testing of church appliances by an external agency, and completion of an Electrical Installation Condition Report (EICR).

Page 7

Approved by the trustees of Calvary Evangelical Church Brighton on 12[th] September 2024 and signed by Ruth Muinde (Trustee—Church Secretary)

Ruth Muinde Church Secretary

_2024

Page 8

Financial statements for the year ended 31[st] December 2023 for Calvary Evangelical Church Brighton Registered Charity Number: 1190059

Independent Examiner’s report

Accounts for the year ended 31[st] December 2023

Respective responsibilities of the Trustees and the examiner

The charity’s trustees are responsible for the preparation of the accounts and they consider that an audit is not required for the year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Examine the accounts under section 145 of the Charities Act

to follow the procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

to state whether particular matters have come to my attention.

Basis of the Independent Examiner’s statement

My examination was carried out in accordance with the 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 these records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required for 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 material matter has come to my attention which gives me cause to believe that in, any material respect:

Accounting records were not kept in accordance with section 130 of the Charities Act, or the accounts do not accord with the accounting records

I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 24[th] October 2024

Signed:

Stephen Hendy

Page 9

Statement of Financial Activities

UnrestrictedDesignatedRestrictedEndowment
Total Prior year
funds
funds
funds
funds
fundstotal funds
UnrestrictedDesignatedRestrictedEndowment
Total Prior year
funds
funds
funds
funds
fundstotal funds
Income and endowments from:
Donations and legacies
Gift Aid Donations
Hall lettings and Hire
Income Tax Recovered
Gifts through Stewardship
Services and CAF
Legacies
Sundry Income
Investments
Total income
Expenditure on:
Other expenditure
Accounts Examination
Professional/legal fees
Pastoral Expenses
Pastor/elder's remuneration
and NIC
Associate and Support Workers
and NIC/ Inc Tax
Visiting Preachers and Speakers
Church worker Accommodation
Payroll fees
Outreach Expenses
Children's and Youth Work
Parent and Toddler Group
Other Outreach and Evangelism
Expenses
Establishment Expenses
Refurbishment /building
Gas, electricity and water
Repairs, maintenance,
cleaning, household
Office Equipment
Insurances
Secretarial and General expenses
Printing, Stationery, and copying
Postage
Bank Charges
Music and other licences
Training costs and expenses
Other expenses
6,533



6,533
24,838
29,077



29,077
28,652
9,950



9,950
9,600
14,520



14,520
(247)
10,579



10,579
12,436





5,000






816



816
378
71,476



71,476
80,658
948



948






1,390
36,157



36,157
24,823





21,787
316



316
55
8,400



8,400

643



643
696
515



515
545






1,260



1,260
1,737
8,007



8,007
2,118
7,370



7,370
8,025
1,302



1,302
826
30



30
1,796
2,963



2,963
2,634
61



61
44
7



7
6
21



21
84
785



785
750
998



998
1,017
1,940



1,940
1,976

Page 10

Church Phone and Broadband
Support Payments
Baldaeus Theological College
Mission and Missionary Support
Other charities
Total expenditure
Gains / losses on investment
assets
Net income / (expenditure)
resources before transfer
Transfers
Gross transfers between funds -
in
Gross transfers between funds -
out
Other recognised gains / losses
Gains on revaluation, fixed
assets, charity's own use
Net movement in funds
Total funds brought forward
Total funds carried forward
Represented by
Unrestricted
General fund
Restricted
Emily Kinross Memorial Fund
792



792
803






4,000



4,000
5,228
4,600

100

4,700
4,000
81,120

100

81,220
80,348





(9,644)

(100)

(9,744)
310

















(9,644)

(100)

(9,744)
310
390,880

306

391,186
390,876
381,236

206

381,442
391,186
381,236



381,236
390,880


206

206
306

Page 11

Balance sheet

Total funds
Prioryear funds
Fixed assets
Tangible assets
Current assets
Cash at bank and in hand
Net current assets less current liabilities
Total assets less current liabilities
Total net assets less liabilities
Represented by
Unrestricted
General fund
Restricted
Emily Kinross Memorial Fund
Funds of the church
163,312
163,312
163,312
163,312
218,129
227,874
218,129
227,874
218,129
227,874
381,442
391,186
381,442
391,186
381,236
390,880
206
306
381,442
391,186

Page 12

Statement of assets and liabilities

Thisyear
Lastyear
Tangible assets
Freehold land & Church Buildings 72 Viad
General fund (Unrestricted) -
Total for Tangible assets
Cash at bank and in hand
Current account
General fund (Unrestricted) -
Emily Kinross Memorial Fund (Restricted) -
Virgin Money Charity Deposit Account
General fund (Unrestricted) -
Emily Kinross Memorial Fund (Restricted) -
Total for Cash at bank and in hand
Grand total
163,312
163,312
163,312
163,312
163,312
163,312
72,555
83,322
206
72,761
83,322
145,368
144,245

306
218,129
227,874
381,442
391,186

Fund movement by type

Opening Incoming Outgoing TransfersGains/losses Closing
General - General fund
Unrestricted
Sub-total for General
Emily - Emily Kinross Memori
Restricted
Sub-total for Emily
Grand total
390,880
71,476
81,120


381,236
390,880
71,476
81,120


381,236
306

100


206
306

100


206
391,186
71,476
81,220


381,442

Page 13

Analysis of income and expenditure

Total
Unrestricted Designated Restricted Endowment This
year Last year
INCOME AND ENDOWMENTS
Donations and legacies
1103 - Other Gifts/Donations 5,054
5,054 22,840
1106 - Sunday Offerings 710
710 990
1110 - GASDS Donations 769
769 1,008
Total 6,533
6,533 24,838
Donations and legacies - Gift Aid Donations
1101 - Gift aid giving 29,077
29,077 28,652
Total 29,077
29,077 28,652
Donations and legacies - Hall lettings and Hire
1108 - Hall letting and hire 9,950
9,950 9,600
Total 9,950
9,950 9,600
Donations and legacies - Income Tax Recovered
1104 - Income tax recovered 14,520
14,520 (247)
Total 14,520
14,520 (247)
Donations and legacies - Gifts through Stewardship Services and CAF
1102 - Stewardship Services 10,579
10,579 12,436
and CAF giving
Total 10,579
10,579 12,436
Donations and legacies - Legacies
1105 - Legacies
5,000
Total
5,000
Donations and legacies - Sundry Income
1107 - Sundry income
Total

Page 14

Investments
1109 - Bank interest
Total
816



816
378
816



816
378
INCOME TOTAL 71,476



71,476
80,658
EXPENDITURE
Other expenditure - Accounts Examination
1316 - Independent
Examination fees
948



948

Total
948



948

Other expenditure - Professional/legal fees
1330 - Professional/legal
fees





1,390
Total





1,390
Pastoral Expenses - Pastor/elder's remuneration and NIC
1301 - Pastor/Elder
Salary/NEST member
contribu
35,409



35,409
24,222
1302 - Pastor/Elder NIC






1303 - Church/Employer
Pastor/Elder NIC





220
1328 - NEST (Pastor/Elder)
Church Contributions
748



748
380
Total
36,157



36,157
24,823
Pastoral Expenses - Associate and Support Workers and NIC/ Inc Tax
1305 - Support Workers
Salary/NEST contbns





20,591
1331 - Support Workers
NIC(Employee)






1332 - Support Workers
NIC(Church)





692
1333 - Inc Tax
(Associate/support workers)






1335 - NEST Support Wrkr
Church Contributions





504
Total





21,787





21,787

Page 15

Pastoral Expenses - Visiting Preachers and Speakers Pastoral Expenses - Visiting Preachers and Speakers Pastoral Expenses - Visiting Preachers and Speakers
1306 - Visiting Preachers and 316 316 55
Speakers
Total 316 316 55
Pastoral Expenses - Church worker Accommodation
1329 - Church worker 8,400 8,400
accommodation
Total 8,400 8,400
Pastoral Expenses - Payroll fees
1338 - Payroll fees 643 643 696
Total 643 643 696
Outreach Expenses - Children's and Youth Work
1307 - Childens/Youth Work 515 515 545
Total 515 515 545
Outreach Expenses - Parent and Toddler Group
1308 - P and T Group
Total
Outreach Expenses - Other Outreach and Evangelism Expenses
1309 - Outreach and 1,260 1,260 1,737
Evangelism
Total 1,260 1,260 1,737
Establishment Expenses - Refurbishment /building
1310 - 8,007 8,007 2,118
Refurbishment/Building
Total 8,007 8,007 2,118
Establishment Expenses - Gas, electricity and water
1312 - Gas, Electricity and 7,370 7,370 8,025
water
Total 7,370 7,370 8,025

Page 16

Establishment Expenses - Repairs, maintenance, Establishment Expenses - Repairs, maintenance, cleaning, household cleaning, household
1313 - General maintenance, 1,302 1,302 826
cleaning, household
Total 1,302 1,302 826
Establishment Expenses - Office Equipment
1314 - Office and other 30 30 1,796
equipment
Total 30 30 1,796
Establishment Expenses - Insurances
1315 - Insurances 2,963 2,963 2,634
Total 2,963 2,963 2,634
Secretarial and General expenses - Printing, Stationery, and copying
1317 - Printing stationery 61 61 44
copying
Total 61 61 44
Secretarial and General expenses - Postage
1318 - Postage 7 7 6
Total 7 7 6
Secretarial and General expenses - Bank Charges
1319 - Bank charges 21 21 84
Total 21 21 84
Secretarial and General expenses - Music and other licences
1320 - Music and other 785 785 750
licences etc
Total 785 785 750
Secretarial and General expenses - Training costs and expenses
1321 - Training costs and 998 998 1,017
expenses
Total 998 998 1,017

Page 17

Secretarial and General expenses - Other expenses
1322 - Other expenses
1,940



1,940
1,976
Total
1,940



1,940
1,976
Secretarial and General expenses - Church Phone and Broadband
1327 - Church Phone &
Broadband
792



792
803
Total
792



792
803
Support Payments - Baldaeus Theological College
1323 - Baldaeus TC Support






Total






Support Payments - Mission and Missionary Support
1324 - Missionary Support
4,000



4,000
5,228
Total
4,000



4,000
5,228
Support Payments - Other charities
1325 - Other charities
4,600

100

4,700
4,000
Total
4,600

100

4,700
4,000
Secretarial and General expenses - Other expenses
1322 - Other expenses
1,940



1,940
1,976
Total
1,940



1,940
1,976
Secretarial and General expenses - Church Phone and Broadband
1327 - Church Phone &
Broadband
792



792
803
Total
792



792
803
Support Payments - Baldaeus Theological College
1323 - Baldaeus TC Support






Total






Support Payments - Mission and Missionary Support
1324 - Missionary Support
4,000



4,000
5,228
Total
4,000



4,000
5,228
Support Payments - Other charities
1325 - Other charities
4,600

100

4,700
4,000
Total
4,600

100

4,700
4,000
4,600

100

4,700
4,000
EXPENDITURE TOTAL 81,120

100

81,220
80,348
GRAND TOTAL (9,644)

(100)

(9,744)
310

Page 18