2023-12-31-accounts - Court Farm Evangelical Church

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Court Farm Evangelical Church

Annual Report and Accounts Year Ended 31 December 2023

Charity registration number 1195129

Calculus Accountants and Tax Advisers Limited

5 Priory Road Loughton Essex IG10 1AF

Cou rt Fa rm Eva n gelica l Ch u rch

Ch a rit y regist ra t ion n u m ber: 1195129

YEAR ENDED 31 DECEMBER 2023

CONTENTS
	Page
Legal and administrative inform ation	1
Trustees Report	2 - 4
Receipts and payments account	5
Statement of assets and liabilities	6
Notes to the financial statements	7 - 10
Independent examiners report	11

Cou rt Fa rm Eva n gelica l Ch u rch

Ch a rit y regist ra t ion n u m ber: 1195129

YEAR ENDED 31 DECEMBER 2023

Lega l a n d a dm in ist ra t ive in form a t ion

Ch a rit y regist ra t ion n u m ber	1195129
Lega l fra m e work	CIO
Ch a ir of Tru st e es	Barry Christopher
Tru st ees	Barry Christopher
	Christina Rogers
	Joseph Mashi
Regist ered office	Cou rt Fa rm Eva n gelica l Ch u rch
	198 Court Farm Road
	London
	SE9 4JS
In depen den t Exa m in er	Sylvia Lambden FCCA
	Calculus Accountants and Tax Advisers Ltd
	5 Priory Road
	Loughton
	Essex
	IG10 1AF
Ba n kers	Ba rcla ys Ba n k
	Leicester
	LE87 2BB
	NatWest Bank
	Eltham Branch
	65 Eltham High Street
	London
	SE9 1TE

Cou rt Fa rm Eva n gelica l Ch u rch

Ch a rit y regist ra t ion n u m ber: 1195129

YEAR ENDED 31 DECEMBER 2023

Tru st ees An n u a l Report

The Trustees are pleased to present their annual report and accounts.

Ch a rit a ble Ob ject ives

The main objectives are to advance the Christian faith in accordance with the statement of beliefs appearing in the schedule hereto in Mottingham, South East London and in such other parts of the United Kingdom or the World and in such ways as the trustees may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the charity.

Orga n isa t ion

The church is presently constituted as a CIO (Charitable Incorporated Organisation) by the 2021 Governing document, comprising the Constitution and the Statement of Beliefs.

The trustees are appointed by existing trustees, according to our Constitution. Training is achieved with the help of Trust Advice.

Com m it t e e a n d Ma n a ge m en t

The Charity Trustees are: Mr Joseph Mashi Miss Christina Rodgers Mr Barry Christopher, Chairman

These are responsible for the governance of the church, subject to any general directions of the church members’ meeting. The day-to-day management of the charity is in the hands of the 1 Elder and 3 Deacons, who meet once a week.

Pu blic Ben efit St a t em en t

The Trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2011, to have due regard to the Charity Commission’s general guidance on public benefit continuing to provide public benefit through many and varied activities including;

Open meetings which any person can attend regardless of background of religion at which public worship and teaching on the Christian faith takes place.
Other midweek meetings that are generally open to all, providing companionship for the lonely,
encouragement for the down-hearted and teaching/training in various aspects of the Christian faith.
Pastoral care for church members and the community in times of difficulty, hardship, distress or bereavement
None of the activities of the church that provide public benefit are restricted in any way in terms of gender, race, faith, background, or disability.

Cou rt Fa rm Eva n gelica l Ch u rch

Ch a rit y regist ra t ion n u m ber: 1195129

YEAR ENDED 31 DECEMBER 2023

Tru st ees An n u a l Report (con t in u ed)

Act ivit ies

During 2023/4, the church’s objectives were carried out through public activities which were open to all.

These include:

Worship services held on Sunday mornings, with Bible teaching and Gospel messages and which included the Lord’s Supper.

Mid-week prayer meetings and quarterly half-nights of prayer.

Quarterly ‘bring-and-share’ lunches, open to all.

Church picnic.

Sunday school classes for the children.

Special Baptismal services and Children Dedication services. Weekly Youth meetings. Men’s Fellowship meetings. Women’s Fellowship meetings. Quarterly Bible Study days. Couples’ ministry. Local Evangelism.

Quarterly hosting and financial support of Christian mission organisations, such as:

Barnabas Fund

Christian Solidarity Worldwide

New Foundations Messianic Testimony Raising the Standard Christian Voice

Answers in Genesis

We have organised and hosted an area-wide meeting for Christian Voice.

We also hosted a special meeting with Answers in Genesis to use as a means of evangelism outreach. We collect good quality used clothing for the homeless which is distributed via a centre run by London City Mission.

All those working with children and/or vulnerable adults are DBS checked.

Assets

The church owns its own building and manse, which are governed for the church by the Trustees. The manse has been let out to tenants, in lieu of pastoral occupancy, and the rent supplements the income of the church.

Necessary repairs to the church building mean that this year’s total payments were significantly higher than previous years. The entire building complex has had a complete Fire and Smoke Alarm upgrade, costing £11,000.

Cou rt Fa rm Eva n gelica l Ch u rch

Ch a rit y regist ra t ion n u m ber: 1195129

YEAR ENDED 31 DECEMBER 2023

Tru st ees An n u a l Report (con t in u ed)

Fin a n ces a n d reserves p olicy

Our constitution authorises the Trustees to use all money raised to further its objects only. The church has no written reserves policy, but seeks to hold £30,000 in reserve and £12,000 in the current account, as an am ount sufficient for 6 months’ running costs and emergency repairs.

Total income am ounted to £48,496 (2022: £61,677) in the year with expenditure of £55,318 (2022: £83,543) resulting in a deficit of £6,822 which was met from reserves. The church remains financially sound and is actively managing income generation and controlling expenditure. The levels of reserves held are reported to the trustees on a weekly basis to enable them to do so. Cash reserves were £40,904 (2022: £47,726) at 31[st] December 2023.

Risk Ma n a gem en t

The trustees have examined the major operational risks which the charity faces and confirm that systems have been established to highlight and lessen these risks. Policies are being prepared and updated to mitigate risk such as safeguarding, fire safety and key holders.

Tru st ees’ re spon sibilit ie s

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements com ply with the Charities Act 2011, the [Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been agreed by the Charity Trustees of Court Farm Evangelical Church.

Approved by the Trustees on 2024

and signed on their behalf by:

Barry Christopher Barry Christopher (Oct 28, 2024 09:50 GMT)

28/10/24

……………………………

Mr Barry Christopher

Trustee and chairman

Cou rt Fa rm Eva n gelica l Ch u rch

Ch a rit y regist ra t ion n u m ber: 1195129

YEAR ENDED 31 DECEMBER 2023

Receipt s a n d Pa ym en t s Accou n t

	Un rest rict ed Fu n ds Rest rict ed Fu n ds Tot a l 2023 Tot a l 2022 £ £ £ £ 9,112 - 9,112 17,502 25,058 - 25,058 30,746 14,308 18 - - 14,308 18 13,375 54 48,496 - 48,496 61,677
Receipt s Notes Donations and general gifts 2 Donations with gift aid 3 Sundry activities Investment income 5 4 Tot a l receipt s (exclu din g a sse t s receipt s) Tot a l in com in g resou rce s Pa ym en t s Charitable Activities 6 Administrative Expenses 7 Tot a l Pa ym en t s (exclu din g a sse t s receipt s) Tot a l Pa ym en t s Net resou rces expen ded Net m ovem en t in fu n ds Cash Fund balances brought forward at 1st January 2023 Fund transfers At CIO registration Property at original cost Cash Funds at registration Cash Fund balances carried forward at 31st December 2023 10
	48,496 - 48,496 61,677 47,662 - 47,662 73,294 7,656 - 7,654 10,249
	55,318 - 55,318 83,543
	55,318 - 55,318 83,543 (6,822) - (6,822) (21,866) 47,726 - 47,726 - - - - 94,592 (25,000) 69,592
	£40,904 - £40,904 £47,726

The notes on page 7 to 10 form part of these financial statements.

Cou rt Fa rm Eva n gelica l Ch u rch

Ch a rit y regist ra t ion n u m ber: 1195129

YEAR ENDED 31 DECEMBER 2023

St a t em en t of Asset s a n d Lia bilit ie s

	Notes	Un rest rict ed	Design a t ed	Rest rict ed	2023	2022
		£	£	£	£	£
Ca sh Fu n ds
NatWest		7,713	-	-	7,713	2,053
Barclays		33,191	-	-	33,191	45,673
Tot a l ca sh fu n ds		£40,904	-	-	£40,904	£47,726
Ot h er m on et a ry a sset s
Prepayments		-	-	-	-	-
						-
		-	-	-	-	-
Asset s ret a in ed for t h e ch	a rit ie s
own u se	9	£25,000	-	-	£25,000	£25,000
Lia bilit ies
Accruals		£890	—	—	£890	£900
Unrestricted
General funds		65,904	-	-	65,904	72,726
Restricted
Restricted	10	-	-	-	-	-
Tot a l fu n ds		£65,904	-	-	£65,904	£72,726
The financial statements on pages 5		to 10 were approved by the Trustees on and
signed on their behalf by:
Christina Rodgers (Oct 28, 2024 10:11 GMT) Christina Rodgers				28/10/24
Christina Rodgers					2024
Trustee

Cou rt Fa rm Eva n gelica l Ch u rch

Ch a rit y regist ra t ion n u m ber: 1195129

YEAR ENDED 31 DECEMBER 2023

Not es t o t h e a ccou n t s

Accounting policies

1.1 Basis of preparation of the accounts

The accounts are prepared on a ‘Receipts & Payments’ basis under section 133 of the Charities Act 2011, the statement of assets and liabilities included assets listed at insured values. The results of the Charity operations are described in the Trustees’ Report and are continuing. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the [Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.

1.2 Fund accounting policy

Unrestricted income funds are general funds that are available for use at the Trustees discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside at the discretion of the Trustees for specific purposes.

Restricted funds are those which were raised for particular purposes and can only be used for those particular restricted purposes within the objects of the charity. The cost of raising and administering such funds are charged against the specific fund.

1.3 Incoming resources

Donations and general gifts are recognised as incoming resources on receipt.

Gift aid income received are tax reclaims on the donations of tax paying members of the Church and are included in donations on receipt.

Investment and sundry income is recognised when received.

1.4 Resources expended

Resources expended are included in the statem ent of financial activities on a receipts and payments basis. Certain costs have been apportioned between direct charitable expenditure, management and adm inistration on a basis consistent with the use of those resources.

Cou rt Fa rm Eva n gelica l Ch u rch

Ch a rit y regist ra t ion n u m ber: 1195129

YEAR ENDED 31 DECEMBER 2023

Not es t o t h e a ccou n t s

2. Don a t ion s a n d gen era l gift s

2. Don a t ion s a n d gen era l gift s
Gifts, tithes & offerings – non gift aid Total Gifts, tithes & offerings – non gift aid Non gift aid donations and gifts Total 3. Don a t ion s in clu din g gift a id Gift aided donations received Gift aid tax refund Total Gift aided donations received Gift aid tax refund Total 4. In vest m en t in com e Interest received Interest received	Unrestricted £ 9,112 - £9,112 £ 17,502 - £17,502 Unrestricted £ 19,337 5,721	Designated £ - - - £ - - - Designated £ -	Restricted £ - - £ - - Restricted £ -	Total £ 2023 9,112 - £9,112 2022 17,502 - £17,502 Total £ 2023 19,337 5,721 £25,058 Total £ 2022 22,022 8,724 £30,746 Total £ 2023 18





	£25,058	-	-
	Unrestricted £ 22,022 8,724	Designated £ -	Restricted £ -

	£30,746	-	-
	Unrestricted £ 18	Designated £ -	Restricted £ -
	£ 54	£ -	£ -	2022 54

Cou rt Fa rm Eva n gelica l Ch u rch

Ch a rit y regist ra t ion n u m ber: 1195129

YEAR ENDED 31 DECEMBER 2023

Not es t o t h e a ccou n t s

5. Su n dry Act ivit ies Rent received from manse Other income Leg club Rent received from Manse Other income Leg Club Lettings	Unrestricted £ 12,000 2,276 32 14,308	Designated £ - - -	Restricted £ - -	Total £ 2023 12,000 2,276 32 14,308
	Un rest rict ed £ 5,797 9,145 105 3,900	Design a t ed £ -	Rest rict ed £ -	Total £ 2022 5,797 9,145 105 3,900
	13,375	-	-	13,375 2022 £ 1,487 270 - 13,757 - - - - - - 3,510 3,706 19,290 4.363 50 23,163 1,188 1,190 1,320 - 73,294
6. An a lysis of Expen dit u re Su n dry cost s Speakers expenses Child’s Trust Printing, postage and stationery Sundries Subscriptions Publicity Software Safeguarding Gifts Small equipment items Propert y expen ses: Cleaning Utility Repairs and maintenance Insurance Water rates Min ist ry cost s Salary and NIC cost Telephone and broadband Pastoral expenses Pension Pastoral support	unrestricted 600 180 1,164 1,292 358 232 109 219 708 453 2,452 3,876 25,176 2,749 702 - 792 - - 6,600	restricted - - - - - - - - - - - - - - - - -	2023 £ 600 180 1,164 1,292 358 232 109 219 708 453 2,452 3,876 25,176 2,749 702 - 792 - - 6,600
	47,662	-	47,662

Cou rt Fa rm Eva n gelica l Ch u rch

Ch a rit y regist ra t ion n u m ber: 1195129

YEAR ENDED 31 DECEMBER 2023

8. Em ploym en t cost s Salary cost Employers’ national insurance Pension cost Not es t o t h e a ccou n t s 7. Adm in ist ra t ive cost s Salary and NIC cost Governance: Independent examination Total	6,756 - 900 -	2023 £ 2022 £ 6,756 - 33.585 2,121 - 1,885 2023 £ 2022 £ 6,756 10,134 900 115 £7,656 £10,249
	£7,656 -

		£6,756 £37,591

The charity had 1 employee during the year. The charity operates a defined contribution pension scheme.

9. Tru st ee a n d rela t ed pa rt ies

Donations were received from Trustees and related parties but as the charity operates an envelope giving scheme to ensure privacy it is not possible to identify individual donations. Amounts paid on behalf of the charity were reimbursed to the Trustees, but no other expenses were claimed or paid. Barry Christopher’s son John is currently renting the manse together with a group of other young people connected to the church while the property is empty. He has not received terms more favourable than the other residents.

10. Asset s ret a in ed for ch a rit y

10. Asset s ret a in ed for ch a rit y
u se Cost Bfwd 1stJanuary 2023 Purchases in year Cfwd 31st December 2023	2023 £ 2022 £ 25,000 - 25,000 -
	£25,000 £25,000

The church owns its own premises and manse which was transferred to the charity at cost on registration. The original purchase was 1991 but professional valuations have been carried out during the year. The church building has been valued at £1,365,000 and the manse at £500,000.

10. Reserves

All reserves are unrestricted.

Cou rt Fa rm Eva n gelica l Ch u rch

Ch a rit y regist ra t ion n u m ber: 1195129

YEAR ENDED 31 DECEMBER 2023

In depen den t Exa m in er's Report t o t h e Tru st ee s of Cou rt Fa rm Eva n gelica l Ch u rch

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2023 which are set out on pages 5 to 10.

Respon sibilit ies a n d ba sis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

In depen den t exa m in er's st a t em en t

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

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

Sylvia Lambden FCCA

Calculus Accountants and Tax Advisers Limited

Accountants 5 Priory Road Loughton Essex IG10 1AF

Date: 2024

28/10/24