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 l*itL,¢
t*P(,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
An￿urt
B5 Liabllities
December 2023 PAYE
December 2023 Pastor's Ex￿enSeS
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
AdrnIn1￿raI1O￿
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 exaMi￿tiOn 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 Independe￿t Examiner's My examI￿tiOn was ¢•ried out in accordaT2ce with g¢netaJ Directions given by the
Statement
Charity coM￿I8510￿. An &xpMl￿tlory includes a review of the arcouuting re¢ords
kept by the chaTity artd a co￿PariS0n of the Accounts pr￿￿t¢d with those records.
It a]so includes consideration of any unusual items OT disclosure5 ill th¢ Ac￿￿ts,
and se¢king ¢xpl8llauons from the Trustees collLvming any such matters.
procedwrs ulldenaken th) not provide all the eviden¢¢ that would be requ￿ed in an
audiL and Consequ￿￿Y no opÉllion is giveR ￿ to whEthertlEe accowits. present a tru6
a￿d fair, view andthe rvport is limiÉ¢d ty those matt¢r5 set out ittt]Le statement b¢low.
lhdependeTrTrt￿￿￿5￿er,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 acco￿￿ts
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