Whitstable Community Church REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR YEAR ENDED 31 AUGUST 2024 FOR WHITSTABLE COMMUNITY CHURCH (Charitable Incorporated Organisationl Registered charity number: 1192378
WHITSTABLE COMMUNITY CHURCH
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 August 2024
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Statement of Financial Activity | 6 |
| Statement of Financial Position | 7 |
| Notes to the Financial Statements | 8 |
| Independent Accountants' Report | 12 |
WHrrsTABLE COMMUNTfi CHVRCH REPORT OF THE TRusfEES lor the Year Ended 31 August 2024 CHARrrY INFORMATIQN The churth was registered as a Chantsble JnovrpLWOted InIsatn {CIOI on 17 Ilovernber 2020 under registered nurnr 1192378. The followiry trustees seryed dunng the year and have continued to serve up to the date of this report.. Jeanette Michelk Clernents- Chair {re51gned as trustee and choir effective IB June 20241 Ian Grant (from 16 Mav 2024. aPkX)InteO chalr 18 June 20241 Keith Wllliam Milne - Treasurer Justine Mrhelk Fitchett 38A Pigeix) Lane Herne Bay Kent cr6 7ES Hllary am5 Ltd Chartered Accountants 158 Hlgh Street erne 8ay Kent CT6 SNP Page I
WHrrSTABLE COMMUNTfi CHVRCH REPORT OF THE TRIISTEES for the Year Ended 31 Aupust 2024 The trustees present their annual report and the accounts of Whitstable Community Church (the church) for the year ended 31 August 2024. The accounts have been prepared in accordance with the accounting Oicies set out and comply with the church's constitution and applicable law. STRUCTUR4 GOVERNANCE AND MANAGEMENT Whitstable Community Church is a Charitable Incorpjrated Oryanisation {CIOI. The church has b&n led by a teom of th elders. two of whom are Unpa vc4unteers, ond a wlder leadership team comprising a further six unpaid volunteer5. The one fvll-tiffle salaried elder left in July to take up a similar positlon elsewhere. ané we a currenyy seeking a p1)NnL Meanwhlle we have created two teM)rary part-tlme salèrfed wsts. The first of these. Church Adrninlstrator. started in July. We have just cornpleted the recruitment prO5S for the second post. Coordlnator of Under-18's Work. to start In September. The management of the CIO Is the spOnsibl11ty of the trustees, also unpaid. The methc1 of appolntment of the trusrees, and thelr funttions and dutles, are set (wf In the chur(h's constitvtlon. The trustees are rhe only members or the CIO. OBJECTIVES AND ACTIVITIES The prlnclpal object of the CIO Is the a¢fvancement or the Chrlstlan faith In Whltstsble and the surroundlng area. and also elsewhere In the Unlted Klngdom and the W10 as apprq)rfate. Our princlpal activity Is the provlsien ol worshlp, prnyer, tommunity and Chdstlan teaLlng, through our maln Sunday meetings and other activities Ourlng the week. Followlng Jesus. Growing together. Sharlng our hope. In deciding what activities the church should undertake during the {1 Ihe trustees have paid due regard to the Charity Commission's guidance on public benefit. The trustees cong%Jer that the objectives for which the church was registered as a charity, and the manner In which they have exerosed thelr due$ and powers. are for the publlc beneflt. ACHIEVEMENTS AND PERFORMANCE While rhis rekx)rt, by irs very nature, indudes a 9at deal of finanoal infom)ation and shows us to be in healthy state In this re9ard, this Is not our primary measure of suc$s. Instead. we look to less tangible areas such as strong reLAtIshIpS among church members and with the wider community, authentlc corporate worshlp. a shared commitment to regular prayer and a breadth and depth of Bible-bèsed teachlng. These are obviously harder to rneasure but we iElieve this report detnw5tr6te5 dear progress in all these areas desplte 50me Significant ond unexpetted change5 ill PEf50nnd. Our membership has seen è slight dedine in numbers. endirwj rhe year at 46. Of these. at least 30 are actlvely serving In one or more roles. Cornmunity is at the heart of most of our church activities. At our regular Sunday morning meetings our worthip, while being from the front, always makes tirrE for contributions from all those present. Thi5 year we have been encouraged by a Trnge of contributions frotn tK)th young and old. Page 2
WHrrSTABLE COMMUNTfi CHVRCH REPORT OF THE TRIISTEES for the Year Eded 31 Aupust 2024 ACHIEVEMENTS AND PERFORMANCE (eontlnued) At the beginning of 2024 we launched Community Groups. These are a rernoclelling of our olcj Srnall Groups, seeking to create the feel of extended fatnily round the taLle. eating and drinking and sharing life together. This has brought a fresh dyn4mlC to the gathering5 and allowed us to develop twl leader5 and to connect everyone In thè church to a smaller group. On two CaSIonS this year we have replaced our norn1 SuTh1ay morning meeting wlth Communlty Group gatherings in people's homes, giving more opportunity to lId relationships and support one another. We have also continued our termly Hospitality Sun(Jays. when rrEmbers open their homes to others In the church and their wider farnilles, and (Keasnal pcnics when weather permi At the end of July we took eight young peOe lsome with speoal &Jucational needs) to the NeviDay Christlan YOth event In Norfolk. This was a five day event Whe we camped with young people and leaders from other local R&latlonal Mlsslon churches. This was thjr first eXperIen of organising such an event as an Independent church. and a 93t deal of careful planning tCA rAace. as well as enthusiastic fund-raising by the young people themselves, to ensure that a good time was had by all. with some making first-time commitments. The plannlng for thls event provided the opportunity for a vieW of our safeguarding Oicles and Prnttlces, and the development of a mediclnes pdicy and a workaue approach ro rlsk assessment. The Immedlate t)enerir of thls was that our youth leaders had a basis on which to work with the event organisers to Secu the necessary a$$ arrangetrnts and nsk manage¢t to ensu safety for our specific group. The longer rerm benefit was that it proved the efficacy of our aFyroach to safeguarding. with a dedKated tearn working dosely with trustees and children's and youth worker5 to ensure oll policies and practice5 are fit for purpose. Our Deeper meetings, one Sunday evening a month. f¢xus on worship and e¥tenéed prayer. We h8ve also reated other opportunities to pray together. wlth dedicated weeks of prayer In November and June, and a number of prayer walks in Whltsrable and Heme Bay rArtnershlp wlth other IKal d)urd)es. We have had a vaned prOjrnm of Ble teathing through the year, pnmonly on Sunday mornings through growlng range of preachers. rnalnly from within the churth, and have developed monthly farnlly-fotused serwltts provldlng opportunlty to Invlte other5 to a less formal gathenng. In )uly we completed part one, the Testat, of Joumey Through The 8itle, a $e9 of evening evenr$ givlng an overvlew of how the whde Blbk fits rogether. A key comFonent of our church vislon is 'sharing our hope.. This means we want to look Leyond our lrnmedlate church family and find ways of serving the whler community In Whitstable and further afield. In order to bulld relatIShIpS and ccnnectlon5 we have established an annual 11 Night, which has also served as a way of ralsing funds for other chartties such as Christians Againsr Poverty. At Christmas we arranged a community carol gnging event at Whitstable haUr, as well as joining with our friends at Harbour Church In Whitstable for a carol seIce ond a Chrtstrnas nvnlng servlce. Also in partnership with Harbour Church, we have Lvntinued to run ihe Playmates group for parents and Loddle nd, during the winter months, a weekly After 5th( Club. We aim to ser aside at leasr io% of our income as a tithe funtj, and this has enabled us to financially support local mlnlstries such as the CAP WhItStsb Detrrt CeTht. Coastal Family Hub, Haven Pro)ect and Canterbury Christlan Schools Work Trust. and overseas ministries Induding Barnabas Aid, Leprosy Mission and Misslon AvlatlN FellowshSp, In addltion to vanous thurch F4anting Inlilatlves Sn the UK and overseas. Members have also contributed to VariQU5 specific aptEals suth a5 equipping a flat for a Ukrainian refugee familyi and the annual &rnaritan's Purse shoebox appeal whKh provides Chnstma5 gifts for children in need across the world. Although we start the next year with some uncertainty regarding the prttess and outcome of our seah for a new full-time leader, we have taken potIve steps to provide extra stability by reviewing the rol of trustee5 nd Identifying two additional trustee5. who will be taking up their role in the next tnonth or tsvo. We have also recruited two part-tirne temporary staff to cover essential operational roles, and have started a full review of our recruitrnent pr(Kedure5. These step5 will ensure that we (3n nTrue to 5UPPDrt tnember5 and welcome newcomÈrs. Page 3
WHrrSTABLE COMMUNTfi CHVRCH REPORT OF THE TRIISTEES for the Year Ended 31 Aupust 2024 FINANCIAL REVIEW The results for the pen(KJ a Set out in the occounts which follow th15 pOTL LncotT* received In the period £77,744 12023.. £72,450). and expenditure of £66.669 12023.. £62.8991 was incur. resulting in a net surplus of £iL.075 12023.. E9.5511. All regular income is derive£J from church members. donations and no outside fund raising Is undertaken. All funcjs donated to the church are used either for the ¢Jay-ttrday operdtion and meetings of the church or to further Christlan work in the UK or overseas ac¢ordance with the obiectlves of the CIO. Regular monthly glvin9 has been sustained at a hi9h level. which has been more than sufflclent to cover the church's day-to-day operntions and to add to its general cash elveS. A prime objective of the church is to gwe away an average of IO% of unrestricted Income each year to support the advancement of the Christian faith in the UK and overseas. txjring the penod covered by these accounts the arrount given away or set a51de for church plantin9 or humanitsnan projects ha5 met this taryet. The pollo/ of the trustees Is to maintain suent liquid reserves to fInan goIng commitments such as nt and salaries. and to bulld sufficient resetves to enable the future development and expansion of the mIniste$ of the church. Page 4
WHrrSTABLE COMMUNTfi CHVRCH REPORT OF THE TRIISTEES for the Year Ended 31 Aupust 2024 RESPONSIBILrriES OF THE TRUSTEES The trustees are responsible lor preparing the trustees. annual report and the accounts in accordance with applicable law and United King¢Jcffl Accounting Standarijs Iuniteij King(hxn Generally ACpted Accounting Practice). The law appllcable to charities In England and Wales requires the trustees to pre accounts for each financlèl year which give a true and fair view of the state of affairs of the church and of f(s Incoming resources and application of resources for that year. In preparing those accounts. the tnjstees are required to:_ sdect suitable accounting pc4lcies and aWy them o)nsistently- obseNe the methods and pnndss or the Cha¢$ Ststement of Recommended Practice "Accountlng and Reportlng by Charltles-: make judgements and estimates that are reasonable and prudent.. follow appllcable accounting sranJards. sublett to any material e)rtU$ dlsckjsed and explalned In the ccounts,. and prepare the accounts on the golng COrM bJsls unless It Is inapprcyrlate io assume that the church wlll continue In existence. The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial pItIon OF the church, and to enable them to ensure that the accounts comply with the Charites Act 2011, the Charity (Accounts and Rewrt51 Regui8tion5 2008, and the provisions of the church's consritufion. The trustees a also reswnsible for safeguarding rhe assets of rhe Church and hen for taklng reasonable steps for the preventlon and detection of fraud and other Irregulants. The trustees are resp)nsIe for the mointenance and Integrity of the churth and financial Infotination Induded on the church's webslte In accordance wlth leglslatlon In the Unlted KIngdn governing the preparatlon and dissernination of accwnts. Approved by the 8oard of Trustees and slgr*d on thelr behalf by: Date.. lan Grant- Chair Page S
WHITSTABLE COMMUNITY CHURCH ATEmE1 OF FINANCIAL ACTIvrriES {Includin9 Ineome and Expendlture Act0t) for the Year Ended 31 August 2024 lInrestCted Restricted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 Nutes Intoming resources: Voluntary income.. Donalions & legatles Investrnent Income Dlvldends recelved Actlvltles for generatlng funds.. Fundraising incorne Incoming resources from charitable activities: Subscrlptlons 74.532 1.917 1.295 75,827 1.917 71,591 859 Total In<omlng resource Resources expended Costs of gen¢r4tlnq lund$: Ralslng funds Charltsble actlvltles 64.500 2.169 66.669 62,899 Tot•1 resourc*• ¢xpend¢d STATEMENT OF TOTAL RECOGNiseD GAINS AND LOSSES Net Incomlng re•ources before other reeognlsed galnj (net Inrowne for the year) 11,949 (874) 11,075 9,551 Other recognlsed galns Galnlllossl on revaluatlon of Investments Tronsf•rs between funds {841) Net movement in tunds 11,108 {33) 11,075 9,551 rotal funds brought forward 68.949 591 69.540 59,989 Total funds carrled forward io 558 Movements in funds ave disclosed in Note 8 to the finala1 statements. The note5 form part of these finanaal statements Page 6
WHrrSTABLE COMMUNTfi CHVRCH STATEMENT OF FINANCIAL POSITION 31 August 2024 31.3.24 31.3.23 Note5 FIXED ASSETS Tangible assets 321 321 CURRENT ASSETS Dobtors Cash at bank 3,808 81.204 71,542 CREDITORS Arrounts falling due withln one year 910 NET CURRENT AsseTS TOTAL ASSETS Less CURRENT LIABILITIES FUNDS Restricted funds Unrestrlcted funds 558 591 io The chartty Is entttled to exemptlon Ir(xm audlt lor the year ended 31 August 2024. The rrusrees have not the charity to ottsin an ay1t cl its financlal statenntS for the year ended 31 August 2024. The trustee5 ad¢nowledge thelr responslblllties for.. lal ensuring that the charity keep5 accounting rethrd5 whlch comply with the Charities Act and Ibl preparing financial starements which give a rnje and fair view of the state of affairs of the chanty as at the end of each financial year and of its surplus or defieit for each financial year In accordan with the reoulrements of the Charlties Act lating to financlal statements, so far as ap1¢able ro the Chaty. The finènclal stolernents hève bttn prepored In accordance wlth Financlal Repxtlng Standard 102 "The Financlal RekY)rting Standard applicable in UK and Re1¢ of I13nd. and the Companles Acr 20(kS. The financial 5tstements were appffjveo by the tM)ard of frystees (Mi and were slgned on its behalf by.. lan Grant (Chairl - Trusree Page 7
WHrrSTABLE COMMUNTfi CHVRCH NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 Aupu5t 2024 STATUTORY INFORMATION Whitstable Cofflrrunity Church is a wistere£l charity. The tharity's registereij number and principol Odd5$ found on the Chanty LTrformatl ge. ACCOUNTING POLICIES Accountlng conventlon These financial statements have been prepared In accordantr Finonciol Reng Standard 102 'The Financial Reporbng Stsndord applicable in the UK and Republic of Irelond. and the Companie5 Art 2CM)6. The fi[11a1 staternefit5 have been prepared under the historical cost convention FSnanclal Reportlng Standard mrnber I Exernption has been taken from preparing a cash llow stateTrt on the grounds that the charf(y qualifies as a small chanty. Fund •¢¢ountlno Unrestricted funds are available for use at the discretlon ol the tNstees in rurthernnce of the 9enernl objertivities rf the chadty. Restricted funds are subjected to restrictions on thelr expenditure Imposed by the donor or through the terms of an apkEal. In¢omlng r¢•our<¢• All Incoming resources are Induded In the ststement of hnanckl actlvlties when the chaty 15 entitled to the Income ènd rhe amount can be quantifled with reasMable accuracy. The followlng specific pollcies are applled to partlctslar categoeS of Income: Glfts and donation are recogn15ed when recelved.. Inve5trnent Incorne Is Induded when recelvable. R•sour¢•• •¥p•nd¢d Expenditu Is recognlsed on an accrvals basis as a Ilablllty is lThcurred. EXpen0u Includes VAT and Is reported as part of the expenditure to whlch It relates.. Costs of 9enerntsng fuTrJs cornpre the costs assooated with both the costs of attractino the Income and th¢)se of ffOWding the fadiitieg to oenerate the income. Chantable expenditu e(xnprises those costs Incur by the charity in the delivery of its activities and services for its beneficianes. It Includes th costs that can be allocated dlrectly to such activitles and those costs of an indlrett natu necessary to support them. Governance costs Include those costs assockited with meeting the constitutional and sratutory wuirements of the chanty ané Indude the audit fees and Costs linked ro rhe straregic MaTha9ent of the charity. Penslon Contrlbutlons The charity makes regular contntmjtions towards the penal plans of employees In compllance with the workplace pensh)n regulatlon5. Conidbutyons are charges io siaff costs as Incurred. EMPLOYEES 31.8.24 31.8.23 Wages and salartes Penslon 39.216 40,824 The average rnwthly nufflber of emtloyee5 during the year wo5 1 {2023.. 1) Page 8 continued...
WHITSTABLE COMMiINITY CHURCH NOTES TO THE FINANCIAL STATEMENTS. tontlnu*d for the Year Endd 31 August 2024 TOTAL RESOURCES EXPENDED Unrestiicted Funds Restricted Funé5 2024 Totsl 2023 Total Dlrect expendlture Staff costs Mercy Ministries Outreach events Meetings Training and development Tithe gifts for other5 42.354 620 261 1.578 9.099 821 7.240 42.354 653 2,377 1,578 9,099 821 7.160 44,320 3,498 292 432 9,409 924 1,620 33 2.116 20 Support ¢t8 Admin15trative and oFerJtK•nJl costs 1.807 1,807 1,684 Govemance costs InLlependent examlnJtion of •¢counts 720 720 720 Total re¥ource• expende Pa9 continued...
WHrrSTABLE COMMUNTfi CHVRCH NOTES TO THE FINANCIAL STATEMENTS- ttsntlrtued for the Year Ended 31 Aupu5t 2024 TRUSTEES. REMUNERATION AND BENEFrrs There were no truste. remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023. TAXATION As a charity Whirstable Community Church Is exempt fvom tax on income and 9ains falling Within section 505 or the Taxes Act 1988 or s256 or the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to Sts charbtable objects. No tax charges have atlsen In the Charity. TANGIBLE FIXED ASSETS machlnery etc cosr At I September 2023 Additions 479 At 31 March 2024 DEPRECIATION Af i September 2023 Charge for year 158 At 31 August 2024 158 NET BOOK VALUE At 31 August 2024 321 At I September 2023 DEBTORS: Due Wlthln One Year 31.8.24 31.8.23 Taxatlon and soclal securlty Y.808 3.808 CREDITORS: Am•unis Falllng Due Wlthln One Year 31.8.24 31.8.23 Trade coditors other creditors Taxation and soclal security 190 720 911 720 371 910 2,002 Pa9e 10 contlnued...
WHITsfABLE COMMUNfTY CHURCH NOTES TO THE FINANCIAL STATEMENTS- continued for the Ye•r Ended 31 August 2024 io. MOVEMENT IN FUNDS Net movement At in funds 31.8.24 At 1.9.23 Unrestricted funds General fund 68,949 11,108 80,057 Restrbcted funds Christmas hampers Gifts for others Mercy funds - extemavststlonery packs Mercy fund5 NewDay 288 57 246 (33) 24 246 69.540 11.075 80.61S Net movement In funds, Included In the above are as folkjws.. Income Resour¢e$ TrJn$fer Movement resources expended In funds Sn fund$ Unre$trlcted fvnd General fund 76,449 (64,500) (841) 11,108 Re$trfcted fund* Christmas hampers Glfts for others Mercy funds external/statltsnery patks Mercy funds - PC Newoay 20 {20) {33) (33) 1,275 {2,116) 841 77,744 66,669 11,075 Chrlstmas hampers.. money 8iven specifically for Christmas food 8ifts to contacts of the church in particular financial need. Glfts for others: temporary holding place for ad hoc gifts designated for a specified individval or organi5ation. Mercy funds-exlemallstatlonery packs: moneyBiven for random acts of kindness to individuals with no other eontèet with the church. Mercy funds - PC: money 8iven to provide practical support for a particular churth member in need. NewDay.' Youth event, funded by various fundraising activities by the youth group, topped up as neSsary from the general fund. Pagell
CHARTERED ACCOIJNTANTS. INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES ON THE UNAIIDITED FINANCIAL STATEMENTS OF WHrrsTABLE COMMUNITY CHURCH We report on the accounts of the charity for the year ended 31 August 2024, which are set out on pages 6 to 11. Repettlve responslbllltles ol trustees athd eamlner The charity's trustees are responsible for the QparatIOn of the accounts. The charlty's trustees consider that an audit Is not required fc* this year under sertion 144 of the aritIeS Art 2011 (the 2011 Actl and that an Inden(Jent examination Is neede(J. It is our re¥nsIbIlItY to.. examine the accounts utbder 5ertion 145 of the 2011 Art- to follow the proceduTes la (t)wn in the 9eneral Dirertions given by the Charlty Commission under settion 14515llbl rl the 201 l Art- an to State whether particular matters have come to our attentlon. Bas18 of Independent examlTher's report Our examlnatlon was carrted oui In aceordance wllh the 9eneral Directions glven by the Charlty Commlsslon. An examlnatlon Includes a vIeW or rhe accounting words kept by the ¢harlty and a comparison of rhe accounts rKesented with those cords. It also includes consideotion of any unusual Items or disclosu$ In the accounts. and seeking explanations from you as trustees concernSng any such matters. The produreS undertaken do not provide all the evidence that would be required In an audit and consequenuy no opinion is given as to whether the accounts kyesenl a 'true and fair view. and the report is limited to those matters set out In the statement belosv. Independent examlnerfi statement In connection wbth our emaminaticffj, no rnatter hos ccffle to r attention.. 111 whlch glves us reasonable cause to beIve thai IA afiy matertal respert the reoulrements.. to keep accounting records in accordan with secrion 130 or the 2011 Act., and to ppare accounts which accord with rhe accounting CordS and comply vlith the accounting requlrements crf the 2011 Act have not been t. or 121 to whlch, In our oplnlon, attention shtyjld be drawn In order to enable a proper understanding ol the accounrs to be reached. Hilary Adams Ltd Chartered Accounrants 158 High Street Herne Bay Kent cr6 5NP Date.. Pa9e 12