Grace Community Church, Morval Trustees Annual Report and Financial Statements For period from lrt January 2023 to 31%t December 2023 Contents Content5 Key Farts Ethos, Aim5 and objertive5 Achievements and performance Financial review Declarotion Financial statements Independent examinews report on the accounts 14 Page I
Key Facts Full name of charity-. Grace Community Church, Morval Working name: GCCM Charity registration number.. 1197183 Governing Instrument.. Constitution registered 16th December 2021 Trustees serving during the period: Mr James Hillier Ichairl Mr Robert Humphreys tTreasurerl Mrs France5 Isaac Ichurch Administrator and secretaryl Mr Martin Gilbert Mr Barry cleveland Mr Josiah Gillespie Mr Martin Kessell Mr Graham Morris Secretary to the Trustees: Mrs Frances Isaac Principal address of the charity.. Oaktrees, Grace Community Church, Gellies Hill, Morval. Looe, Cornwall. PL13 IPR Independent Examiners and Accountants: Dawe, Hawken & Dodd, 52 Fore St. Callington PL17 7AJ Ethos, Aims and Objectives The purposes of the church shall be The advancement of the Christian faith in accordance with the basi5 of fatth primarily but not exclusively within Cornwall and beyond. Such other charitable purposes as shall further the work of the church. in the opinion of the members of the church in general meetlng and/or the managing trustees. Public Benefit In carrying out its activities in the period under review. the trustees have had regard to the publlc benefit guidance issued by the Charity Commission and are satlsfled that the activities listed below have all been for the public beTrefit'. al Providing regular public worship open to all bl Providing a place for personal prayer and fellowship Page 2
cl Teaching Christianity through sermons and studies on site on online, and through midweek small groups dl Organising and participating in local and countywide inter.church events and Services el Serving others with p3Staral are including vi51ting the 51ck at home and hospital, and the bereaved Distributing the finances of the hardship fund for those struggling with fuel paymersts and other issues gl Running youth groups on site and partnering with other churches for more specific or wider events h) Supporting several members as they serve Jesus Christ in the UK and overseas il supporting other charities in which members of the church are involved and which support the ethos. aims and objectives of the charity. These include 'Christians Against Poverf, 'FoodbanV, a soup run for the homeless. 11 A weekly Café and a monthly meal is provided for local residents at the Morval premises kl The slte is used for weekly health and fitne55 classes, and a seasonal NHS pulmonary support group. and is available for hire to locals for community events and meetings 11 Hosting the Beach Mission Team for three weeks annually who provide games and other interaction with touri5t5 3nd local on Looe beach Trustees Trustees consist of Christians who hold to the FIEC statement of faith and are confirmed as being of good standing in their local church. Appointment to the Trustee Board is made by a majority vote of the sitting Trustees. They mEet each quarter and detailed minutes are kept. The dealt with financial, legal, and administrative oversight of the charity. In this time. Martin Kessell was appointed as a Trustee to specifically assist the Treasurer in his role. Graham Morris was also appointed a5 Church Treasurer and a trustee on 29tk June 2023. Staff During the period, the charity employed 5 people under PAYE a full tlme pastor, a part time youth worker, a part time church administrator and a married couple in the roles of Site Managers and Grace Kids workers. Volunteers The charity relie5 very heavily on volunteers who sacrificially give of thelr tlme, gifts and income in order that the Aims and the Purposes of the charity are fulfilled. We would like to place on record once again our gratitude to all the many volunteers who work so tirelessly for the charity. Volunteer leaders continue to serve in many roles termed as 'Deacons' or Team Leaders, which cover all functional aspects of the charity- Other members are part of these teams. Reserves Policy The Trustees have maintained their policy that there should be enough liquid fLrnd5 in bank accounts, at all times, to cover three month5, wages for all paid staff. All staff are employed with three months, notice on each side. Page 3
Structure, Governance & Management The Charity is governed by its constitution and handbook of church rules. These were voted in by the members as part of the process in leaving the charity known as 'Grace Community Church Cornwall, at the end of September 2022, and becoming the Charitable Incorporated Organisation known a5 'Grace Community Church Morval. on the 1st October 2022. The trustees run the charity in terms of financial, legal, and administrative issues, and delegate spiritual and personal i55ues of the charity and its members to the Elders. Achievements and performance Over the period we Saw seven new members loin us and one member resigned. Our Sunday services have adjusted to the presence of increasing numbers of children and our monthly 'Donut Sunday, with Bible stories continue to attract lots of families. We now provide classes during the services for key stage l and 2 children. with a good team of helpers to run these. We also appointed a married couple from the church who oversee the running of our Grace Kids. Our youth have been meeting regularly with growing numbers in attendance. There can be as many as 26 youth attending on a Thursday evening. There was an urgent need for more helpers with this work and this call was answered with a team of 10 volunteers who now serve on a rota basis. Social events continued to take place, and a large number of new Year 7's joined a5 the year progressed. Our Connect Group5 meet regularly each week and consist of 9 stable groups who meet in different locations and are attended by the people in each area. A far greater number of members are now attending these groups midweek. Our Grace Café mornings continue with every other week being a time of singing, Bible readinE and sharing. Number attending these have grown, with younger members of the ongregation a150 attending. It continues to have a 'Connect Group, feel to it and to facilitate older people who may not be comfortable with driving or travelling in the evening5. We continued to support our missionarles and cDnslstently make the church aware of global situations. Donations from the church enabled u5 to bring a Polish pastor and some of those from the church who had worked tirelessly looking after refugees from the Ukraine war over for 2 holiday in autumn 2023. Our building project has progressed, with 311 permissions in place and building regulations approval granted. We were able to appoint a contractor to complete all the groundworks, dralnage and foundations. A substantial saving was made by project managing the work ourselves with a dedicated small team of church members. A new cabin was also built to accommodate the key stage 2 class on a Sunday morning. The steel portal frame has been commissioned and will be erected in the new year. We rernoved the second old porta cabin. The prayer life of the church had increased with two prayer meetings now each month and continuing encouragements to pray more in the Connect Groups mid-week. The regular inter-church prayer weeks continue and a team form a rota who pray for people after each weekly service. The welcome team remain5 small, with consistent regular members but there 15 a growing awareness by others who ensure that people are welcomed when they arrive at church and support the small team. Page 4
The men's cooked breakfasts continued throughout the year once a month on a Saturday morning, and attendance continues to be good. Our media and communications team continues to Provide for those in services and those watching online. The new website is now in use with all sermons uploaded weekly to this. A growing team now pre-record the teaching for the Connect Groups which enables those not able to take part in a group for work or childcare reasons to still participate. Our Safeguarding Lead ran an excellent set of training sessions in the autumn, one In person and a second via zoom for those who were unable to attend the first. These were well attended and systems are in p12ce to ensure that all who work with our children and young people, as well as vulnerable adults are effectively trained. All volunteers and workers are DBS checked, the policy was reviewed, forms for reporting any issues made and a section on the noticeboard created. The Pastoral Team 15 Still in need of more people and organisation, but the Connect Groups continue to be 50 successful that a lot of pastoral work has been delegated to the leaders and member of those groups. Church leaders and other members continue to visit those housebound for fellowship and communion on a regular basis. and meals and hospital visit5 or other pastoral care takes place as needed by all. The flower and cards team continue to beautify the church for all events from seasonal to funerals. Cards are sent each month to people in the church at the request of and on behalf of Church leaders in their monthly meetings. The kitchen tearn leader stepped down, but Seasonal events continue to be catered for and the kitchen maintained in it5 tired state until the new build with a new kitchen 15 ready. Grace Café and church meals continue to be produced from the Small space through mini miracles, and refreshments are served by volunteers every week. The Christmas meal was attended by a large number of people and made new connections with some in the community. We appointed a married couple in the role of caretaker and site. manager and they undertake this role part tlme. This has really helped to ensure that the church 15 ready for Services ond events. They also work with the maintenance team, a group of volunteer5 who work hard to maintain buildings and grounds on a small budget. The site continues to be used by locals with hoola hooping classes, an NHS pulmonary recovery group, and hired for one off event5. Financial review Financial Reporting Scope Since the creation of the new charity, Grace Community Church Morval. December 2021, these accounts for 2023 are for the *irst for a normal twelve month financial year. Gift Aid Gift Aid reclaims for the old charity Grace Community Church Cornwall were all completed at the end of the previous year 2022. Page S
For this year 2023 Gift Aid reclaims have been claimed for the new charity Grace Community Church Morval IGCCMI- for all those donors who have completed Gift Aid Declarations for GCCM. For cash donated over these twelve month5 appropriate gift aid refunds have been made under the Gift Aid Small Donations Scheme IGASDS}. Banking The new Lloyd5 current account has been used for all day-to-day banking. However, there is still an old current aCCOLJnt which is being used by some of our donors to deposit their donations, where we have not yet managed to get them to change their Standing orders. These donations are subsequently transferred to the primary current account. A Savings account has been used to hold donations for the building fund. To make payments from this building fund Savings account the cash is transferred as needed to the main current account to make those payments. Morval Finances For the first five months of 2023 our expense5 were exceeding the ir)come in each of those months, however from June onwards the regular donations did increase. and we also received a number of larger one-off donations making a significant improvement in the finance5. At the end of 2023 this resulted in a pleasing surplus of £18,000 for the year. The unrestrlrted bank balance at the end of the year was £25,0(K), more than we have Managed for a few years. This has increased from 2022,5 year end balance of only £7.00Q. In addition to this yearfs unrestricted income of £IIO,000 thère was also a total of £40,000 restricted income- primarily for funding the new building. Page 6
Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity'5 tru5tee5= Signature.. Full name.. , r5 litL,¢ tP(,Q LiF -Qfvs IFE5 P051tion-. Dale.. 16/0I/Lo Page 7
Financial statements For year ended 31 December 2023 These accounts have been maintained. and these Financial Statements prepared, using the Re[pt9 and Payments method. Section A- Receipts and payments (all values to the nearest £1 f Unrestrlrted funds Resttld¢d. fund5 Total funds. Al Receipts Transfer in from GCC Cornwall Offerings Gift Aid Other Donations Grants Other Income New Build Project 69,244 18,810 7,266 908 94,325 13,998 4,355 22,228 737 116,553 14.735 14,355 500 383 5,060 10,000 500 383 71 5,060 25,480 Sub total 113,061 151,586 , 121,779 A2 Asset and investment sales Sub total Totul receipts •":__"""-'" ""-"" 113,061 38,5251- 151,586 121,779 A3 Payments Pastoral Minist Church Ministrie5 Missions Administration Premises New Build Projett Other (Adjustments) 33.742 12,477 12,014 17,655 18,509 33,742 | 13,177 14,746 17,655 28,509 40,345 7,015 1,916 2,689 6,980 4,193 660 700 2,732 10,000 40,345 -45 23,408 Sub total | 94,397 A4 Asset and Investh)ent purchases Sub total Totulpayments •,- Net of Receipts le55 Payments 98.371 -921 921 Page 8
A6 Cash fun'ds Lostyear end 7,377 90,994 98,371 Coshfunds thiTS year end [- 76,663 101,783 98,371 Section B Assets and liabilities lall values ta the nearest £1 Notes Unrestrlcted i Restricted'.'..I" fund5 Bl Cash Funds GCC Morval current account IMII GCC Morval savings account IM21 | GCC Morval building funds account IM31 GCC Morval old current account IBII 24,254 7,749 32,003 68,914 68,914 866 866 Old savings account IB21 Old restricted funds aCCDLJnt IB3 Old building current account IB61 Old building fund savings 3ccount1871 Total cashfunds 25,120 101.783 BZ Other moneta assets December 2023 Gift Aid due in Janua 2024 1,488 1,488 Fund to which i '. B3 Investment assets Notes C05t' i Fund to whith Notes j asset belongs Unrestricted Unrestricted Unrestricted Unrestricted Current B4 Assets retslned for the charity's own use Church and Manse buildin Field Com PAe Cost 300,000 40,000 500 1,000 uter e uipment ui ment Tott71 Fundtowhich .Ilability rel*es I Unrestricted Unrestricted Unrestricted Anurt B5 Liabllities December 2023 PAYE December 2023 Pastor's ExenSeS YE 2023 Independent Examinerfs Fee Notes I When due Jan 2024 Jan 2024 Oct 2024 335 112 510 957 Total Page 9
Settion C- Notes on the accounts Note l.. Last Year transfer. The reference to Transferring of fund5 from GCC Cornwall only applied to the previous year 2022. It has no relevance to this year 2023. Note 2: Old bank accounts. The accounts prefixed 'Morval old. are the accounts used when previously part of the GCC Cornwall charity, the plan being to close these accounts as soon as possible. Note 3: New bank account5. The accounts preflxed "GCC Morval" are new accounts opened speciflcally for the Grace Communlty Church Morval harity. The Current Account is normally Unrestricted money, other than when new buildirig fund Monies are first deposlted or building fund payment5 are about to be made. The Building Fund account is restrirted money specifically for the new build project. Note 4: GCC Morval old current account1311. Thi5 15 an old account Used before the creation of the new Morval Specific current account. It IS Still being used for donatlons by some donors but these monles are then transferred to the Morval Current Account. It is not used for making payments. Note 5- Bookkeeping discrepancy. There was a small discrepancy in the previous year, but no discrepancy in this year 2023. Note 6.. Receipts and Payments Analysis Shown here 15 a detailed view of the Receipt and Payment accounts. Page 10
Grace communi Church Morval For the Year Endpd 315t December 2023 Recel t5 OfteTing5 00 Cash donations 29.E41.75 00 Banking donation5 66,464.93 00 stewardship d)nations 20.247.54 116.55Q2 GIftAid oi GiftAld Refund 14.735.04 14,735.04 oiher donatloR5 02 Gifts 14,355. I4355.1• Fundraising 03 Premises Grants 04 Grants 500.m 500.IMI Other lrttome Interest rEteived 18.36 09 Solar panel earnlnES 364.74 09 Other income 383.10 NEW Bulld Project xo Xol.. New Build Gifts 4,3DO.00 xo X02.. New Build Standlng Orders xo X05.. NEW Build Grants xo X06.' Bullding Interest Retelved 750.19 5,060.19 151,587.5 151,587.5 lotal Receipts Pa ents Page 11
Pastoral Mlnlstry io PasLof'5 Salary 29,657.03 io Pastor'5 Expenses 2,689.35 io Pastor's Gift 900.00 IL Llfe In Spirit CDnferen¢e IFelFMayl 245.00 li FIEC Conference INovl 217.41 li FIEC Annual pastors and wwes Iluftel -180.39 li Senlor Leaders Life In Spirit Conference ljune Books-Jlm 174.99 12 39.00 13 External Accountibllity and Support 33,742.39 Church Mlnlstrle5 20 Dlsclpleshlp tralnlng 21 Chlldren L9.63 21 Youth 651.84 21 Youth Workees salary 5,204.38 Youth Worker'5 &%pènses Grdie Kld5 Worker's salary 21 2,523.66 22 Pa5toial Team 1.750.(X) 22 5Dcial media- Web51te 712.49 22 Music rnlnlstry 333.10 22 559.tsl 22 Annual events 460.31 22 Other ConnectTeam minlstries 351.25 22 CAP Debt Centre 600.00 2Z Evange115rn materials 12. 13.177.70 Misslons 40 FIEC Donation 1.752.(K) other mi5510nary support Lenny Ro8er5 41 5,03Q.OD 41 Davld and Naorni Bhadreshwar 3.780.( 41 Johnny &Jenny Glllesple 1,452.DO 42 Oversea5 Misslonary v5src 10 UK Page 12
42 UK rep vi51t to oversea5 tn155ionary 43 Po13nd Pentecostal for Ukraine 2,732.00 14,746.00 AdrnIn1raI1O 60 Administrator'5 Salary 10,791.42 60 Payroll AEencv 994.80 61 Office Sundries/General Expenses 353.84 61 Photocopler 686.28 61 Computers 159.90 61 Accountlng Software 30Q.OD 61 Bank Chirges 123.40 62 Media/Music Copyright LicencE5 229.00 62 Insurance 2,076.14 62 SafeguardinE 515.00 62 H2alth & Safety IPATtestl 62 Fire 5èfety check & serwlce L68. 62 First Aid Training L50.00 63 Accounts Prep3ration & Exarnin8tlon 64 CIO Registration L107.24 64 FIEC Trustee m8nagement charge 17,65S.02 Prern15ÈS 70 Council Tax 4,494.30 70 Electrlc. Church and Office 6,826.00 70 Electrlc. Manse and Annèx 364.13 70 PremlsesTelephone and Broadband 5093.54 70 Water Bates ISWWI 393.50 70 SepticTank em 70 178.02 71 Gras5 CLrttin 26Q.OD 71 Cleaning 452.95 72 Maintenance 14,084.62 72 site Manager's Salary 360.46 Page 13
24507.63 New Build Pro ect New Build Plèt)ning Yo New Build ConsuItBncy& Design 360.00 New Build Ph85e I prepare sltÈ 808.97 Yo New Build Ph35e 2 Groundworks 39,176.11 40,345.08 Tatal Payments 148,173.8 148.173.8 Net Surplus I DEffcit Netsur Iu5 3A13.73 3,413.73 Page 14
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CRACE COlktfvruN'ITY CHURC MORVAL On A¢eouDts for the year ended 31° Dectmber. 2023 Respectiv¢ responsibilltles of Trustees and Examiner The Chollity's Tnut£es are Eesponsible for tbe pr¢paration of the accounts in accord¢¢ the Charities Act2011 l the Act"). The charity's In¢8 considerthat &n audit Is notieq5LinI for tbis year under secti¢m 144 of ttLe ACE and tlwt an 3ttdependent exaMitiOn is ne¢de(L It is rny responsibility to.. Examine the accounts un41er Sertion 145 ofthe Chartti&s AGt. To follgw tbe applicable Dtrectiou given by the Charity Comynission (under Section 14.5(5)(b) of the Act, and To stats whether partIcul matters have comc to my attentitsn. Basis of Independet Examiner's My examItiOn was ¢•ried out in accordaT2ce with g¢netaJ Directions given by the Statement Charity coMI8510. An &xpMltlory includes a review of the arcouuting re¢ords kept by the chaTity artd a coPariS0n of the Accounts prt¢d with those records. It a]so includes consideration of any unusual items OT disclosure5 ill th¢ Acts, and se¢king ¢xpl8llauons from the Trustees collLvming any such matters. procedwrs ulldenaken th) not provide all the eviden¢¢ that would be requed in an audiL and ConsequY no opÉllion is giveR to whEthertlEe accowits. present a tru6 ad fair, view andthe rvport is limiÉ¢d ty those matt¢r5 set out ittt]Le statement b¢low. lhdependeTrTrt5er,S Ststtment In connection with my examinatio]L no TllaterAaI llLatt¢rs have come to my attention whith give$ me uu5e to b¢li¢v¢ that iKL. J))ateLryal respect thc actoulltillg recotds wtte not kept in accordance with section 130 of the ACL or The accounts did not ac¢ord with the acGourkting Te¢¢)rds', or The aceowkts did not¢omplywith the appli¢ablere4wements Concerning the form content of accounts set out in the Chuilies {Accoullts and Reports) Regulatious 2008 other thall any r¢qurernent that the aecouDts gTve a true alld fairf view which is not a matter coD8idered as pth of 8n dcpcndtllt examillatioTÉ. I have nc) coD¢¢rns and have cotne acros3 no other matters in ¢omi6Gtion with the examinatiojx ti) which attffition should b¢ Ifjrawn ill this report ill QFder to enable a op¢r understanding the accots be reached. Sibmed Date 18th October. 2024 Nome Aodrew Fa Ptofessional Qllalifjcation Adifress FCCA Forand on behalf of Dawe, Hawken & Dodd. Ch3rter¢d Certified Accountants 52 For¢ Street CaTlia Cornw PL17 7AJ Page 14