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2025-08-31-accounts

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR YEAR ENDED 31 AUGUST 2025 FOR

WHITSTABLE COMMUNITY CHURCH (Charitable Incorporated Organisation)

Registered charity number: 1192378

WHITSTABLE COMMUNITY CHURCH

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 August 2025

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
Income and Expenditure Account 13

WHITSTABLE COMMUNITY CHURCH

REPORT OF THE TRUSTEES for the Year Ended 31 August 2025

CHARITY INFORMATION

Legal and Administrative Details

The church was registered as a Charitable Incorporated Organisation (CIO) on 17 November 2020 under registered number 1192378.

Trustees

The following trustees served during the year and have continued to serve up to the date of this report:

Ian Grant - Chair Keith William Milne - Treasurer Justine Michelle Fitchett Caroline Gingell (from 20 September 2024) Lukas Bain (from 17 October 2024)

Registered Office

38A Pigeon Lane Herne Bay Kent CT6 7ES

Independent Examiner

Hilary Adams Ltd Chartered Accountants 158 High Street Herne Bay Kent CT6 5NP

Page 1

WHITSTABLE COMMUNITY CHURCH

REPORT OF THE TRUSTEES for the Year Ended 31 August 2025

The trustees present their annual report and the accounts of Whitstable Community Church (the church) for the year ended 31 August 2025. The accounts have been prepared in accordance with the accounting policies set out and comply with the church’s constitution and applicable law.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Whitstable Community Church is a Charitable Incorporated Organisation (CIO).

The church has been led by two elders, both unpaid volunteers, and a wider leadership team comprising a further seven unpaid volunteers. We also have two temporary part-time salaried staff: Church Administrator, and Coordinator of Under-18's Work.

The management of the CIO is the responsibility of the trustees, who are all unpaid. The method of appointment of the trustees, and their functions and duties, are set out in the church’s constitution. The trustees are the only members of the CIO.

OBJECTIVES AND ACTIVITIES

Objectives

The principal object of the CIO is the advancement of the Christian faith in Whitstable and the surrounding area, and also elsewhere in the United Kingdom and the world as appropriate.

Principal activity

Our principal activity is the provision of worship, prayer, community and Christian teaching, through our main Sunday meetings and other activities during the week.

Vision statement

Following Jesus. Growing together. Sharing our hope.

Statement on public benefit

In deciding what activities the church should undertake during the period the trustees have paid due regard to the Charity Commission’s guidance on public benefit. The trustees consider that the objectives for which the church was registered as a charity, and the manner in which they have exercised their duties and powers, are for the public benefit.

ACHIEVEMENTS AND PERFORMANCE

We came into this year facing some uncertainty. Our full-time paid leader had just left us and there was no clear path to replace him. To partially offset this we had recruited two part-time temporary staff at the end of last year to cover essential operational roles, and then started this year by adding two additional trustees, giving us a team of five with a wide range of experience and knowledge. These two actions have relieved the leadership of much of the administrative burden and released them to focus on their ministry areas.

While we have been sad to see some members leave during the year, others have joined and we finish the year with a membership of 47, with a high proportion serving in one or more roles.

A particular highlight was the creation of a new team at the start of the year to oversee the church's prayer ministry. This has led to the development of a vision to make prayer central to the life and work of the church, which in turn has led to some exciting new initiatives such as setting aside January as a month of prayer and fasting, and the introduction of termly Deeper Worship evenings, giving opportunity for unhurried praise and worship. These are in addition to the monthly Deeper Prayer meetings which focus on praying for the church, our community, and wider issues.

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WHITSTABLE COMMUNITY CHURCH

REPORT OF THE TRUSTEES for the Year Ended 31 August 2025

ACHIEVEMENTS AND PERFORMANCE (continued)

As the year progressed, and especially following the month of prayer and fasting, gifts and abilities became more apparent across the church membership, and we started to see that it was feasible to function without a full-time leader, at least for the foreseeable future. Our friends at Beacon Church in Herne Bay made one of their elders available to provide advice and guidance and this has aided our elders in ‘playing to their strengths.’ Meanwhile two other men from within the leadership team have started on a development programme towards recognition as elders.

Our main meeting of the week takes place on Sunday mornings. We aim to make these occasions friendly and welcoming, and invite contributions to the corporate worship from all present. Throughout the year we have enjoyed a rich and varied programme of Bible teaching in these meetings, the majority of which has been faithfully delivered by our own growing team of preachers, whose commitment, maturity, and gifting continue to bless and strengthen the church. We have also been grateful for the valuable contributions of guest speakers from nearby Relational Mission churches, helping us maintain a sense of shared mission and wider family connection. A part of our Sunday morning meetings that has grown in prominence and impact is pastoral prayer, with a small group praying specifically into people’s situations.

Our monthly family-focused services have continued to play an important role in our life together. These services are designed to be accessible, engaging and welcoming, providing a natural opportunity for our members to invite friends, neighbours, and family members who may be unfamiliar with church. They remain a key part of our desire to make the good news of Jesus known in our community.

We strongly believe that church life is much more than meeting for an hour on a Sunday morning, and we continue to nurture a strong sense of community throughout the church. The Community Group model that we introduced last year continues to thrive, with members benefitting from meeting regularly during the week in one another's homes and supporting one another in their discipleship journey as well as in practical ways. At the time of writing we are reviewing the operation of these groups to identify ways to make them even more effective and inclusive.

We have seen great progress in our work with children and teenagers. One of the part-time paid roles that we introduced at the start of the year was to oversee and develop this important part of our work. We have reorganised the Sunday morning groups to meet changing needs, and identified teaching resources to better support the volunteer team. We have also supported the volunteer team by providing safeguarding training. While we haven't attempted to take the youth away to a camp this year, we have made real progress in expanding youth events and socials to foster relationships within the group.

We have continued to create opportunities to make connections with the local community beyond the immediate church family, with various events throughout the year, such as a quiz night in October, a Christmas family service and, for the second year running, community carol singing at Whitstable harbour. On a more regular basis we have continued to run the Playmates group for parents and toddlers in partnership with Harbour Church.

We have had the privilege throughout the year of being able to give away over £10,000 in support of other ministries, both locally and further afield. These have included the CAP Whitstable Debt Centre, Beach Pastors, Coastal Family Hub, Haven Project and Canterbury Christian Schools Work Trust, and various church planting initiatives in the UK and overseas.

A direct consequence of the decision not to replace our full-time leader is a reduction of almost 50% in our expenditure, and although our membership has dropped slightly, with a corresponding decrease in giving, we come to the end of the year with a significant financial surplus.

This leaves us with very healthy reserves, and means we can start the new year by considering new ventures for the church. We will be starting September with a special celebration to mark the fifth anniversary of our formation as an independent church and to begin the process of setting a vision for the coming year and beyond.

Having started the year with some uncertainty, particularly around the issue of leadership, we end it with a real sense of excitement and anticipation.

Page 3

WHITSTABLE COMMUNITY CHURCH

REPORT OF THE TRUSTEES for the Year Ended 31 August 2025

FINANCIAL REVIEW

Financial overview

The results for the period are set out in the accounts which follow this report. Income received in the period was £65,747 (2024: £77,744), and expenditure of £31,587 (2024: £66,669) was incurred, resulting in a net surplus of £34,160 (2024: £11,075).

All regular income is derived from church members’ donations and no outside fund raising is undertaken. All funds donated to the church are used either for the day-to-day operation and meetings of the church or to further Christian work in the UK or overseas in accordance with the objectives of the CIO.

Regular monthly giving has been sustained at a high level, which has been more than sufficient to cover the church’s day-to-day operations and to add to its general cash reserves.

A prime objective of the church is to give away an average of 10% of unrestricted income each year to support the advancement of the Christian faith in the UK and overseas. During the period covered by these accounts the amount given away or set aside for church planting or humanitarian projects has met this target.

Reserves policy

The policy of the trustees is to maintain sufficient liquid reserves to finance ongoing commitments such as rent and salaries, and to build sufficient reserves to enable the future development and expansion of the ministries of the church.

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WHITSTABLE COMMUNITY CHURCH

REPORT OF THE TRUSTEES for the Year Ended 31 August 2025

RESPONSIBILITIES OF THE TRUSTEES

The trustees are responsible for preparing the trustees’ annual report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the church and of its incoming resources and application of resources for that year. In preparing those accounts, the trustees are required to:-

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the church, and to enable them to ensure that the accounts comply with the Charites Act 2011, the Charity (Accounts and Reports) Regulations 2008, and the provisions of the church’s constitution. The trustees are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the church and financial information included on the church’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of accounts.

Approved by the Board of Trustees and signed on their behalf by:

……………………………………………………………………………………

Date: ……………………………………………

Ian Grant - Chair

Page 5

WHITsfA8LE COMMUN￿ CHURCH STATEMENT OF FINANCIAL ACTIVMES (including Income and Expenditure Account) for the Year Ended 31 Au9USt 2025 Unrestricted Funds 2025 Restricted Funds 2025 Total Funds 2025 Total F(Jnds 2024 Notes Incoming resources: Voluntary Income.. Donatlons & legacles Investment income Dlvldends recelved ActlvitSes for generatlng funds.. Fundraising income Incoming resources from charitable activities: Subscrlptlons 63,474 141 132 63,606 2.141 75,827 1,917 Total incoming resources 132 Resources expended Costs of 9eneratlng funds: Ra151ng funds Charltable actlvStles 31,304 283 31,587 66,669 Totsl r•sour¢ts expenqled 283 STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES Net Incomlng resources before other recognised gains {net income for the year) 34,311 {Isi) 34,160 11,075 other recognlsed galns Galnlllossl on revaluatlon of Investments Transfers between funds 261 {261) Net movement In funds 34,572 {412) 34,160 11,075 Total funds brought rorward 80,057 558 80,615 69,540 Total funds carried forward io 114 629 146 114 775 Movements Sn funds are dSsclosed In Note 10 to the financlal statements. The notes form part of these financlal statements Page 6

WHITSTABLE COMMUNrrY CHURCH srATENENT OF F114A14CIAL POSITION 31 Au9U$t 2025 31.&25 31.B.24 FIXED ASSETS Tangible a55ets 163 321 163 321 cuItRENT ASSETS Debtors Cash at bank 5,988 3,808 115,522 81,204 CREDITORS Amount5 falling due one year 910 910 NET CURRENT ASSETS 114 612 TOTAL ASSETS LESS CURRENT UABILITIES 114 77$ FUNDS Restricted fundg unrestrlcteil funds 146 114 629 558 io 114775 The charlty is entitled to exemptlon frorn audit for the year ended 31 August 2025. The trustees have not required the chonty to obtain an audit of Its ftnanclal statements for the year ended 31 August 2025. The trustees acknowled9e rheir wponsibilities tor.. (al ensuring that the chanty keeps accounting records which comply %¥lth the Charlties Act and Ibl preparlng flnancial statements whlch glve a trne and falr Vlew of the state of affairs of the chaNty as at the end of each financial year and of its surplus or deficlt for each financial year In accordance wlth the requlrements of the Chanties Act relaliThJ to flnanclal statements, so far a5 èpplicable to the charity. The financial statements have been prepared in accordance with Financk41 Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The flnanclal statements were approved by the t*)ard of trustees on and were signed on its behalf by.. lan Grant (Chalrl - Trustee Page 7

WHITSTABLE COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 August 2025

1. STATUTORY INFORMATION

Whitstable Community Church is a registered charity. The charity's registered number and principal address can be found on the Charity Information page.

2. ACCOUNTING POLICIES

Accounting convention

These financial statements have been prepared in accordance Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention

Financial Reporting Standard Number 1

Exemption has been taken from preparing a cash flow statement on the grounds that the charity qualifies as a small charity.

Fund accounting

Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT and is reported as part of the expenditure to which it relates:

Pension Contributions

The charity makes regular contributions towards the personal plans of employees in compliance with the workplace pension regulations. Contributions are charges to staff costs as incurred.

3. EMPLOYEES

Wages and salaries
Pension		 31.8.25
£
7,726
-
7,726		 31.8.24
£
39,126
3,080
42,206

The average monthly number of employees during the year was: 2 (2024: 1)

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WHITSTABLE COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 August 2025

4.
TOTAL RESOURCES EXPENDED
Direct expenditure
Staff costs
Mercy
Ministries
Outreach events
Meetings
Training and development
Tithe gifts for others
Support costs
Administrative and operational costs
Governance costs
Independent examination of accounts
Total resources expended		 Unrestricted
Funds
£
7,726
293
558
748
9,396
-
10,241
28,962
1,622
720
31,304		 Restricted
Funds
£
-
125
108
-
-
-
50
283
-
-
283		 2025
Total
£
7,726
418
666
748
9,396
0
10,291
29,245
1,622
720
31,587		 2024
Total
£
42,354
653
2,377
1,578
9,099
821
7,260
64,142
1,807
720
66,669

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WHITSTABLE COMMUNrrY CHURCH r40TES TO THE F114Af4CIAL ￿ATEmENTs- contlnued for the Yur Ended 31 Augyst 2025 TRUSTEES. REMUNERATION AND BENEFrrs There were no trustees, ￿[nuneratIOn or other benefits for the year endeil 31 August 2025 nor for the year ended 31 August 2024. TAXATION As a charity Whitstable Community Church is exernpt frorn tax on incorne and gains falling within section 505 Of the Taxe5 Act 1988 or 5256 of the Taxation of Char9eable Gain5 Act 1992 to the extent that these are applied to Its chantsble obJert5. No tsx charyes have an5en In the Chanty. TANGIBLE FIXED ASSErs Plant and machinery et At I SepteM￿r 2024 Additions 479 At 31 August 2025 DEPRECIATION At I September 2024 Charge for year 158 158 At 31 August 2025 316 NeT BOOK VALUE At 31 August 2025 163 At I September 2024 321 DEBTORS: Du Wlthln On Y*•r 31.8.25 31.8.24 Taxation and soci81 security Other debtors 3,808 2.180 3,808 5,988 3,808 CREDITOR5'. Amounts Fallng Due Wlthln One Y••r 31.8.25 31.8.24 Trade creditors Other creditors 190 720 190 720 910 910 Page 10

WHITSTABLE COMMUNrrY CHURCH r40TES TO THE F114Af4CIAL ￿ATEmENTs- contlnued for the Yur Ended 31 Augyst 2025 Lo. MOVEMENT IN FUNDS Net movement At In funt19 31.8.25 At 1.9.24 Unrestrirted funds General fund 80.057 34.572 114.629 Regttlcted fundA Chnstmas hampers Gift5 for others Mercy funds- externa1lstst￿nery packs Mercy funds- PC Youth event (288) 24 246 1241 {ioo) 146 80.615 34,160 114,775 Net movement In fund$. Induded In the above èrt as f¢ll)ws'. R¢•ourt•s Transf•r Movem•nt resources ¢xpÈnded In funds In funds Unre•trfrt¢d fund* General fund 65,615 {31,304) 261 34,572 Restrlcted fund Chr15tmas hampers Gifts for othe Mercy funds- externallstatbnery packs Mercy funds- PC Youth event {288) (288) 47 (50) (25) (ioo) (108> (24) (ioo) 23 Chrlstmas hampers.. this fund was used in year ended 31 August 2024: however, the expenditure was included in the 8eneral fund. A transfer from the Chiistmas hamper fund to the General fund has been included in year ended 31 August 2025 to correct rhis. Glfts lor others: temporary holding place for ad hoc gifts designated for a specified individual or organisation. Merty ￿ndS-eXternallstat1onery packs.. moneyglven for random aus ol kindness to Indlvlduals with no other contact with the church. Mercy ful￿5- need. money given to provide practical 511PPOrt for a particular church rnernber in Youth event.. money received from some members towards the cost of a recreational day out for the church youth, the deficit being covered from the general fvnd. Page 11

CHARTERED ACCOUNTANTS' INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES ON THE UNAUDITED FINANCIAL STATEMENTS OF WHITSTABLE COMMUNITY CHURCH

We report on the accounts of the charity for the year ended 31 August 2025, which are set out on pages 6 to 11.

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 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is our responsibility to:

Basis of independent examiner’s report

Our 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 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 our examination, no matter has come to our attention:

have not been met; or

(2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Hilary Adams Ltd Chartered Accountants 158 High Street Herne Bay Kent CT6 5NP

Date:……………………………………………

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