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|
1
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.
2
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.
3
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
4
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.
5
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|||||||
6
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
1. 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.
7
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|
8
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||
9
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.
10
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:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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
11