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2024-12-31-accounts

Trustees’ !nnual Report and !ccounts

For the year ended 31[st] December 2024

Parochial Church Council of Holy Trinity with St; Gabriel, St; Lawrence and St; Jude (Commonly known as Easton Christian Family Centre)

Charity Registration Number: 1197246

Easton Christian Family Centre Trustees’ !nnual Report: year ended 31[st] December 2024

Contents

Contents
Page
Trustees’ !nnual Report 1-9
Independent Examiner’s Report to the Trustees 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Financial Statements 13-19

!im and purposes

The Parochial Church Council (PCC) of Holy Trinity with St/ Gabriel, St/ Lawrence and St/ Jude (commonly known as Easton Christian Family Centre) has the responsibility of cooperating with the incumbent, the Reverend Canon David Moore, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical/ The PCC is also specifically responsible for the maintenance of the church building, Easton Christian Family Centre, Beaufort Street, Bristol, BS5 0SQ/

Objectives and !ctivities

The PCC is committed to enabling ECFC to be a family-friendly multicultural !nglican church in Easton, Bristol/ We desire to be a place of welcome, meeting and refuge for all, inspired by the generous, loving, non-violent life of Jesus/

The PCC maintains an overview of the life of the church, including Sunday services and midweek activities, and our relationships with other groups and churches locally, especially those who use our buildings, and with our neighbouring school/

We have considered how we act in the public benefit/ We enable ordinary people to live out their faith as part of our parish community through.

To facilitate this work, it is important that we maintain the fabric of the Easton Christian Family Centre buildings/

Page 1 of 19

Easton Christian Family Centre Trustees’ !nnual Report: year ended 31[st] December 2024

!chievements and Performance

Sunday Worship

We continue to open our church for worship on Sundays and at various other times during the week/ During 2024 we have been joined by many people (more than before) seeking asylum and with refugee status, particularly (but not exclusively) from Iran/ Our Sunday morning gatherings are for us to bring our lives to Jesus/ We also spend a lot of energy ensuring that our services are accessible to those with English as an additional language, and continue to offer Zoom links to enable those who are unable to come to the building to join our services/

Ministry to !sylum Seekers and Refugees

Due to the significant increase in the number of asylum dispersals by the Home OfÏce recently, we have found a consequent increase in the number of asylum seekers finding their way to our church/

Wednesday Night Persian Bible Study

We have been meeting with enquirers to the faith from Persian and Kurdish background who have been finding their way to church – most through personal recommendation from fellow asylum seekers and refugees/ During 2024 21 people were baptised (February, !pril and October/) Prior to Baptism we insist that people are with us for 6 months and within that time we offer Bible study on a range of topics and then specific Baptism preparation/ Post-Baptism we encourage continued attendance at our growing and vibrant group which sometimes numbers up to 45/

Pastoral care

We have continued to support people in the asylum system via our Refugee Support Team which meets every month, and at the end of 2023 appointed a part-time Refugee and !sylum Seeker Support Worker/ We have good partnerships with local charities for any advice needs we identify and are able to help asylum seekers through the stresses of the asylum system and after they get leave to remain to resettle in Bristol/ Many good personal relationships have been formed with long term benefit to both asylum seekers and those working alongside them/ We have written a large number of support letters to assist people in their asylum claims/ Many of our Refugee and asylum-seeking congregants have integrated into the life of the church and they have got involved in volunteering in church rotas, community café and midweek groups/

Baraka Community Café

Baraka offers meals and drinks and a warm welcome to people from our community at affordable prices (with free meals available, funded by a pay it forward system)/ The cafe was open 3 days a week during School terms, until September when it started to be open for 4 days a week/ In 2024 the café developed its volunteering programme, offering volunteers opportunity to develop skills which improve their employability, and was led by the part-time volunteer coordinator/ We also employ an assistant manager in a fixed-term development and training role/

Community Chaplaincy

Our community chaplain has been busy this year listening to the needs of our community and gradually building partnerships and relationships to inspire positive change/

Page 2 of 19

Easton Christian Family Centre Trustees’ !nnual Report: year ended 31[st] December 2024

She has a good connection with our neighbouring primary school, with whom we have a long standing and very strong relationship/ Last term, a group of us from ECFC joined together with some parents from the school to host a prayer space in the playground/ We had over 140 of the pupils come and pray creatively in pop-up tents/ It was a privilege to meet and work together with Muslim parents to pray and invite the children to explore the theme of friendship through prayer activities/ We have hosted prayer tents each term with a different theme/ The Chaplain also reads with some of the children each week, as a way of serving the school and getÝng to know pupils and teachers/

The community chaplain also partners with the ‘Spring of Hope’ shelter for women experiencing homelessness/ The shelter is within a stone’s throw of ECFC and she has started a drop-in session for the women to come and talk, be listened to and receive prayer/ She also provides a well-received ‘listening and wellbeing service’ with the local GP surgery and social prescribing services/

Community use of the building

Our building is extensively used during the week at affordable prices for our community/ We are home to two local refugee charities, Bristol Hospitality Network (BHN) and Bridges for Communities, and to Central Bristol Children’s Centres who offer family support services to families in crisis/ Three large ‘drop-ins’ are run in our building every week. BHN run a drop-in, which includes support services, for destitute asylum seekers on Mondays (100-150 people), Refugee Women of Bristol run a drop-in (60 – 120 people) on Tuesdays, and on Fridays a large !rabic Speaking women’s group including young children (30 -50 people) meet in in our building/ We run our own Stay and Play, Group, an English Conversation Class, and our Midweek Meetup (see below)/

Bristol City Council’s Learning Communities Team run one or two groups each week, usually English teaching/ Bridges for Communities also regularly hire spaces for different events and meetings, including a weekly sewing class, and the NHS ran a vaccine clinic in the first part of the year/

In response to the summer ‘riots’ the police initiated monthly community meetings which take place in our building, attended by up to 80 members of the local community as well as police and City Council workers/

Church run groups

Midday Monday Zoom Prayers

! group of 5 or 6 meet on Zoom on Monday at midday to pray for the life and work of ECFC/

Midweek Meetup

Greatly inspired by the Monday Group which had been running for over 28 years and stopped meeting in July 2024, this new adult group began meeting weekly during term time in the ECFC building on Wednesdays in October 2024/ ! group open to all and consisting of people from the church and the wider community who are exploring faith and finding friendship, support and belonging/

Page 3 of 19

Easton Christian Family Centre Trustees’ !nnual Report: year ended 31[st] December 2024

New ‘Home Groups’

During 2024 a new weekly home group began to meet on Monday evenings/ Members alternated between two different homes, for Bible study and prayer/ The group is normally attended by 5 or 6 adults/

! similar online ‘Zoom’ group also began around the same time/

Stay and Play

Stay and Play meets weekly during term time at ECFC on Wednesday mornings/ We welcome parents and pre-school children from the local community and aim to provide a friendly and relaxed environment where we can connect with parents and children while they play/ We particularly like to give the children the opportunity to get messy with a variety of textures such as foam, cornflour and jelly! We finish with a snack, singing and story time/ Numbers attending have varied from 6 to 20 and the proportion who come from the local area compared with further afield also fluctuates/ The families really appreciate the group, and we all have a lot of fun/

! staff member of the central children’s team is able to offer advice and support to the families on a range of issues, and we have been able to signpost members to parenting courses and to help finding nursery places/

Kids Matter parenting courses

During 2024 the parenting course has been delivered to 3 cohorts of local Mums from our local church school/ Each cohort consists of 6 or 7 mothers who are grappling with the challenges of bringing up their children without the usual support available in their home countries. Somalia, Sudan, Pakistan/ The course is delivered by trained volunteer facilitators from local churches and is very popular/ Many of those who have attended the course have spoken very warmly of the help it has been for them/ The Head teacher has shared how mothers who have attended the parenting course have become more engaged in their children’s learning and development and that there is a noticeable difference in mothers’ own self confidence and self belief/

English Conversation Class

This group runs every Friday morning in term-time – attracting refugee women and those from the settled communities hailing from a range of different countries - Somalia, Pakistan, Sudan, Bangladesh, Eritrea, Ethiopia, Egypt, Turkey/ Led by a small team of volunteers, we focus on extending vocabulary and sentence usage, building confidence in engaging in conversation with native speakers of English and having fun together as we learn/ In 2024 we took the class participants to the City of Bath for a summer outing using money from an ESOL fund held by the church/ Travelling by train and walking around the centre of the city, which was beautifully “decorated” with flower displays for the summer season, was a real treat for all who had never been to this city/ We hope that its proximity and the ease of getÝng there will introduce women to inexpensive and interesting places to take their children in the school holidays/

There are natural opportunities which arise and are taken to share faith conversations as a group and these are a point of positive engagement where we learn to listen well to each other even though different faith backgrounds are represented/

Page 4 of 19

Easton Christian Family Centre Trustees’ !nnual Report: year ended 31[st] December 2024

Eritrean Drop-in/Support

In 2023 the PCC agreed to support an Eritrean Drop-in group that now meets weekly in the building on Fridays/ The volunteers in this group have provided asylum support, in-house IT training, registration at City of Bristol ESOL courses, parenting skills, and referrals to groups for assistance with accommodation and employment/

Fabric of the building

The bookings of our building have been managed by our Buildings Development Worker (who supports hirers and develops groups using the building) for several years but she moved on in June/ In May 2024 we appointed an Operations Manager who is growing teams to manage and oversee all the aspects of running the building/ Our partÝme Buildings Manager is responsible for fabric and day to day repairs/

Church Maintenance and Cleaning Mornings happen monthly to manage minor repairs and additional cleaning of the building/ Usually about a dozen church members and other volunteers gather on the second Saturday morning of each month to look after the building/

Building redevelopment project

In 2024 we completed a few elements carried over from stage 1 of the building project and moved forwards with planning for stage 2, which will focus on improving the energy efÏciency of the building and steps towards carbon neutrality/

Financial Review

God continues to bless us at ECFC, financially as He does in so many other ways/ Thanks to the ongoing generosity of those who give to the church through bank transfers or the collection plate, regular giving rose again (from £36,733 in 2023 to £45,139 in 2024/)/ This enabled us to pay our full ‘Parish Share’ to the Diocese for the shared cost of clergy salaries and of support for training, church schools and leadership/ We also continued to pass on 10% of our ‘unrestricted’ donations (and some other income) to the charities we support/ In 2024 we began financial support for Bristol Schools Connection, for The Reconciled Church and for Refugee Welcome Homes, in place of our previous support for InterServe/ We continued to support TearFund, ! Rocha and In Hope/

Café sales increased significantly from 2023 (although so did costs, mainly for goods sold) and rental income remained strong/ We continue to attract grants and gifts, and our total income increased from £181,909 in 2023 to £205,947 in 2024/

Expenditure on the Building Redevelopment project was reduced compared to 2023, as we work towards the next phase in summer 2025 but the increased staff numbers appointed part-way through 2023 mean higher employment costs, both in the Café and the wider ministry team/

The following table summarises the main sources of income, and areas of expenditure/

Page 5 of 19

Easton Christian Family Centre Trustees’ !nnual Report: year ended 31[st] December 2024

Income 2024 2023 Change
Unrestricted giving (inc. Gift Aid) £57,321 28% £43,652 24% 31%
Legacies £0 0% £0 0% N/A
Rent £58,474 28% £60,249 33% -3%
Baraka Café Sales £33,682 16% £14,718 8% 129%
Other (inc. investment income, fees
and income from solar panels)		 £5,226 3% £4,130 2% 26%
Total unrestricted income £154,703 75% £122,749 67%
Income 2024 2023 Change
Gifts, grants and fundraising for
Building Redevelopment Fund		 £22,793 11% £36,247 20% -37%
Gifts for Café £10,250 5% £12,000 7% -15%
Gifts and grants to support non-
Café salaries		 £14,695 7% £8,874 5% 66%
Other grants £0 0% £0 0% N/A
Trust income £1,969 1% £1,939 1% 2%
Other restricted income (inc.
donations for youth work)		 £1,537 1% £100 0% 1437%
Total restricted income £51,244 25% £59,160 33%
Grand Total £205,947 £181,909
Expenditure 2024 2023
Mission Giving £5,845 3% £5,090 3% 15%
Parish Share £26,000 12% £26,000 14% 0%
Other ministry costs (inc. Youth &
Children's work)		 £14,746 7% £10,959 6% 35%
Building costs (regular) £28,756 14% £24,149 13% 19%
Building Redevelopment Project £14,726 7% £38,103 21% -61%
Employment costs (Non-Café) £50,159 24% £36,319 20% 38%
Employment costs (Café staff) £42,166 20% £31,212 17% 35%
Other costs for the Café £15,071 7% £5,960 3% 153%
Other costs (inc. admin) £13,163 6% £4,854 3% 171%
Grand Total £210,632 £182,647
Net Surplus -£4,685 -£737

Page 6 of 19

Easton Christian Family Centre Trustees’ !nnual Report: year ended 31[st] December 2024

Reserves policy

It is the policy of the church to hold in reserves the equivalent of three months general running costs and a further three months (i/e/ six months total) payroll costs/ It is also our policy to hold an amount for likely building works at the next quinquennial inspection/

Optional Information

Volunteers

Many of the key workers in our organisation are volunteers who give huge amounts of time and energy to their work at ECFC/ We depend on them, and are amazed by their generosity/ We’re so grateful to them/

We constantly seek to identify opportunities for those wishing to volunteer and use their gifts and energy within ECFC/ We now have dedicated volunteer coordination for the café and have worked hard on our safer recruitment processes for volunteers/

Structure, governance and management

The Trustees of the charity are the members of the Parochial Church Council (PCC)/

The method of appointment of PCC members is set out in the Church Representation Rules/ !t ECFC the membership of the PCC consists of the incumbent (our priest-in-charge), our curates, the churchwarden and members elected by those members of the congregation who are on the electoral roll of the church/ !ll those who attend our services / members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC/

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish, including ensuring the safety of the building and that our Safeguarding is up-to-date and working/ They have a rolling programme of reviewing and updating policies and are responsible for deciding how the funds of the PCC are to be spent/ New members receive initial training into the workings of the PCC and are encouraged to read “The Essential Trustee” and attend additional training, including training provided by the Charity Commission and the Diocese of Bristol/

Page 7 of 19

Easton Christian Family Centre Trustees’ !nnual Report: year ended 31[st] December 2024

The full PCC meets most months and deals with the strategic development and oversight and governance of the church/ There is a Standing Committee, consisting of the incumbent, the curates, the churchwarden, the lay chair and the treasurer, which also meets most months and has delegated responsibility for practical details and refers any governance decisions back to the PCC/

During the year we appointed an Operations Manager (30 hrs/week) to oversee the administration of our organisation/ We now have established five teams with responsibility for aspects of our life which report to the PCC. Safeguarding team, Building Refurbishment Team, Fundraising Team, Refugee Support Team, Baraka Café Management Team/

!dministrative information

Easton Christian Family Centre is situated in Easton, Bristol/ It is part of the Diocese of Bristol within the Church of England/ The correspondence address is Easton Christian Family Centre, Beaufort Street, Bristol/ BS5 0SQ/

The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity registered with the Charity Commission, Number 1197246/

December 2024 are. PCC members or Trustees who served from 1st January 2024 until 31[st]

Ex OfÏcio members.

Elected members.

Page 8 of 19

Easton Christian Family Centre Trustees’ !nnual Report: year ended 31[st] December 2024

Statement of trustees’ responsibilities

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom !ccounting Standards including Financial Reporting Standard 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally !ccepted !ccounting Practice)/

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period/ In preparing these financial statements, the trustees are required to.

The trustees are responsible for keeping sufÏcient 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 !ct 2011, the Charity (!ccounts and Reports) Regulations 2008 and the provisions of the trust deed/constitution/ 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/

13 May 2025 !pproved by order of the PCC (Board of Trustees) on 000000000/ and signed on its behalf by the Reverend Canon David Moore (PCC chairman).

/////////////////////////////////

Page 9 of 19

Easton Christian Family Centre Independent examiner’s report : year ended 31[st] December 2024

Independent examiner’s report to the trustees of the Parochial Church Council of Easton Christian Family Centre

I report to the trustees on my examination of the accounts of the Parochial Church Council of Easton Christian Family Centre (the Charity) for the year ended 31 December 2024/

Responsibilities and basis of report

!s the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities !ct 2011 (‘the !ct’)/

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 !ct 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 !ct/

Independent examiner’s statement

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 !ct- 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 (!ccounts 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/

Joshua Kingston BSc, ACA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

13 May 2025 Date. 0000000000

Page 10 of 19

PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE Annual Accounts: year ended 31st December 2024

STATEMENT OF FINANCIAL ACTIVITIES

For the year ending 31 December 2024

Note
INCOMING RESOURCES
Voluntary income
2 ( a )
Income from investments
2 ( b )
Church activities
2 ( c )
Other incoming resources
2 ( d )
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Expenditure on charitable activities
Mission giving and donations
3 ( a )
Church ministry
3 ( b )
Baraka Community Café
3 ( c )
Church running expenses
3 ( d )
Building redevelopment
3 ( e )
TOTAL RESOURCES EXPENDED
NET INCOMING RESOURCES
NET MOVEMENT IN FUNDS
4
Balances b/fwd 1st January 2024
Balances c/fwd 31st December 2024		 Unrestricted
Funds
£
57,321
1,919
92,405
3,058
154,703
6,003
39,011
57,236
73,258
156
175,664
(20,961)
(20,961)
115,618
94,657		 Restricted
Funds
£
48,743
1,969
532
-
51,244
-
1,577
-
18,821
14,570
34,968
16,276
16,276
17,579
33,855		 Total Funds
2024
£
106,064
3,888
92,937
3,058
205,947
6,003
40,588
57,236
92,079
14,726
210,632
(4,685)
(4,685)
133,197
128,512		 Total Funds
2023
£
99,866
3,332
76,074
2,637
181,909
5,140
36,910
37,172
65,322
38,103
182,647
(737)
(737)
133,935
133,197

The comparative Statement of Financial Activities from 2023 is detailed in note 6.

The Charity has no recognised gains or losses other than the results for the year as set out above.

All of the activites of the charity are classed as continuing.

The notes on pages 13 to 19 form part of these accounts

Page 11 of 19

PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE Annual Accounts: year ended 31st December 2024

BALANCE SHEET AT 31 DECEMBER 2024

BALANCE SHEET AT 31 DECEMBER 2024
Total Funds
Total Funds
2024 2023
Notes £ £
FIXED ASSETS 7 - -
CURRENT ASSETS
Debtors 8 7,560 15,450
Cash at bank and in hand 128,856 125,460
Total - Current Assets 136,416 140,910
LIABILITIES
Creditors - amounts falling due in one year 9 (7,904) (7,713)
NET CURRENT ASSETS/(LIABILITIES) 128,512 133,197
TOTAL ASSETS LESS CURRENT LIABILITIES 128,512 133,197
TOTAL NET ASSETS 128,512 133,197
PARISH FUNDS
Unrestricted
General 10 66,259 76,487
Designated 10 28,398 39,131
Restricted 10 33,855 17,579
128,512 133,197
The Diocese holds endowment trust funds for the benefit of the ECFC, the income from which is passed to
to be used for the following purposes:
Capital Value at 31st December
Trust 2024 2023
£ £
Bible Prizes 1,526 1,492
Easton Family Centre poor 5,734 5,606
Upkeep of Church 65,288 63,827

The Diocese holds endowment trust funds for the benefit of the ECFC, the income from which is passed to the church to be used for the following purposes:

13 May

Approved by the Parochial Church Council on …......................... 2025 and signed on its behalf by

Paul Fletcher (Churchwarden)

The notes on pages 13 to 19 form part of these accounts

Page 12 of 19

PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE

Annual Accounts: year ended 31st December 2024

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared in accordance with the historical cost convention (except where otherwise stated in the accounting policy note) and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Charities Act 2011.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The trustees have reviewed the financial statements and ongoing income and expenditure and are satisfied that the charity is an ongoing concern.

Funds

Restricted funds represent a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund.

Unrestricted funds are general funds which can be used for PCC ordinary purposes.

Incoming resources: Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

Resources expended: Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Fixed assets

Consecrated and benefice property is not included in the accounts by s.96(2)(a) of the Charities Act 1993. Solar panels were depreciated at a rate of 10% per annum starting in the month they were installed.

Cash and cash equivalents

Cash and cash equivalents comprise cash in hand and other short-term highly liquid investments that readily convertible to a known amount of cash and are subject to an insignifcant risk of change in value.

Trade Debtors

Trade debtors are recongised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Page 13 of 19

PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE Annual Accounts: year ended 31st December 2024

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)

2. INCOMING RESOURCES

2(a) Voluntary income
Regular giving
Collections at services
Other voluntary giving
Gift Aid recovered
Legacies
Grants
Total - Voluntary Income
2(b) Income from investments
Income from trusts
Bank interest
Income from CBF account
Total - Income from investments
2(c) Income from church activities
Fees for weddings, funerals etc.
Building lettings
Fundraising activities
Baraka Café sales
Total - Income from church activities
2(d) Other incoming resources
Solar panels
Miscellaneous
Total - Other incoming resources
Total incoming resources		 Unrestricted
funds
£
44,883
256
3,001
9,181
-
-
57,321
-
1,022
897
1,919
249
58,474
-
33,682
92,405
1,903
1,155
3,058
154,703		 Restricted
funds
£
-
-
27,855
3,579
-
17,309
48,743
1,969
-
-
1,969
-
-
282
250
532
-
-
-
51,244
2024		 Total Funds
£
44,883
256
30,856
12,760
-
17,309
106,064
1,969
1,022
897
3,888
249
58,474
282
33,932
92,937
1,903
1,155
3,058
205,947		 Unrestricted
funds
36,294
439
2,113
4,806
-
-
43,652
-
734
659
1,393
99
60,249
-
14,718
75,066
2,515
122
2,637
122,749		 Restricted
funds
-
-
31,882
4,332
-
20,000
56,214
1,939
-
-
1,939
-
-
1,008
-
1,008
-
-
-
59,160
2023		 Total Funds
£
36,294
439
33,995
9,138
-
20,000
99,866
1,939
734
659
3,332
99
60,249
1,008
14,718
76,074
2,515
122
2,637
181,909

Page 14 of 19

PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE

Annual Accounts: year ended 31st December 2024

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)

3. RESOURCES EXPENDED

3(a) Mission giving and donations
Missionary and charitable giving
Discretionary fund
Total - Mission giving and donations
3(b) Church ministry
Diocesan parish share
Clergy and staff expenses & training
Youth and children's work
Community events & outreach
Other ministry expenses
Total - Church ministry
3(c) Baraka Café
Café Staff
Cost of goods sold
Repairs and maintenance - Café
Miscellaneous - Café
Total - Baraka Café
3(d) Church running expenses
Fundraising
Staff salaries and wages (excl. Café)
Office, computer and administration
Insurance
Electricity
Gas
Refuse
Water rates
Repairs & maintenance
Other building costs
Total - Church running expenses
3(e) Building redevelopment
Professional Fees
Building work and materials
Total - Building redevelopment
Total resources expended		 Unrestricted
funds
£
5,845
158
6,003
26,000
150
1,779
778
10,304
39,011
42,166
12,308
610
2,152
57,236
496
34,963
10,830
1,931
8,221
2,513
586
2,043
7,328
4,347
73,258
156
-
156
175,664		 Restricted
funds
£
-
-
-
-
-
460
580
537
1,577
-
-
-
-
-
1,837
15,196
-
-
-
-
-
-
1,788
-
18,821
-
14,570
14,570
34,968
2024		 Total Funds
£
5,845
158
6,003
26,000
150
2,239
1,358
10,841
40,588
42,166
12,308
610
2,152
57,236
2,333
50,159
10,830
1,931
8,221
2,513
586
2,043
9,116
4,347
92,079
156
14,570
14,726
210,632		 Unrestricted
funds
£
5,090
50
5,140
26,000
552
1,738
857
3,359
32,506
1,890
4,671
391
898
7,850
170
35,789
4,684
1,836
7,574
2,710
552
1,642
2,720
5,421
63,099
1,812
8,312
10,124
118,719		 Restricted
funds
£
-
-
-
-
-
1,081
623
2,700
4,404
29,322
-
-
-
29,322
-
530
-
-
-
-
-
-
1,693
-
2,223
840
27,139
27,979
63,928
2023		 Total Funds
£
5,090
50
5,140
26,000
552
2,819
1,480
6,059
36,910
31,212
4,671
391
898
37,172
170
36,319
4,684
1,836
7,574
2,710
552
1,642
4,413
5,421
65,322
2,652
35,451
38,103
182,647
4. NET INCOME FOR THE YEAR
This is stated after charging: 2024 2023
Independent Examiner's remuneration £ £
- Independent Examination 1,440 1,140

Page 15 of 19

PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE

Annual Accounts: year ended 31st December 2024

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)

5. STAFF COSTS
Unrestricted
funds
£
Wages and salaries
75,210
Employer's National Insurance contributions
-
Employer's Pension contributions
1,918
77,128
Average number of employees during the year
Number of employees at 31st December		 Restricted
funds
£
15,726
-
-
15,726
2024		 Total Funds
£
90,936
-
1,918
92,854		 Unrestricted
funds
£
36,620
-
1,059
37,679
2024
8
8		 Restricted
funds
£
28,749
-
1,103
29,852
2023		 Total Funds
£
65,368
-
2,162
67,531
2023
6
8

No employee was paid more than £60,000 per annum, and no members of staff received any monetary benefit other than statutory employer pension contributions, during the current or previous year.

The Priest in Charge is remunerated by the Bristol Diocesan Board of Finance, to which Parish Share is paid. No members of the PCC (Trustees) received any employee benefits from ECFC during the current or previous year.

One employee would be considered 'Key Management Personnel' as defined in FRS 102.

The Operations Manager was appointed in May 2024 and received £11,501 total employment benefits in 2024 (2023: Nil).

5(b) Payments to PCC members

A small immaterial portion of the expenses paid to the Incumbent may have related to his services as chairman of the PCC.

6. COMPARATIVE FUNDS - Statement of Financial Activities for the year to 31st December 2023

INCOMING RESOURCES
Voluntary income
Income from investments
Church activities
Other incoming resources
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Mission giving and donations
Church ministry
Baraka Community Café
Church running expenses
Building redevelopment
TOTAL RESOURCES EXPENDED
NET INCOMING RESOURCES BEFORE OTHER
RECOGNISED GAINS AND LOSSES
NET MOVEMENT IN FUNDS
Balances b/fwd 1st January 2023
Balances c/fwd 31st December 2023		 Unrestricted
Funds
£
43,652
1,393
75,066
2,637
122,749
5,140
32,506
7,850
63,099
10,124
118,719
4,030
4,030
111,588
115,618		 Restricted
Funds
£
56,214
1,939
1,008
-
59,160
-
4,404
29,322
2,223
27,979
63,928
(4,768)
(4,768)
22,347
17,579		 2023
£
99,866
3,332
76,074
2,637
181,909
5,140
36,910
37,172
65,322
38,103
182,647
(737)
(737)
133,935
133,197

Page 16 of 19

PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE Annual Accounts: year ended 31st December 2024

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)

7. FIXED ASSETS
Plant and
machinery
Cost brought forward at 1st January
12,600
Additions
-
Disposals
-
Cost carried forward at 31st December
12,600
Depreciation brought forward at 1st January
(12,600)
Depreciation charge for the year
-
Depreciation elimination at disposal
-
Depreciation carried forward at 31st December
(12,600)
Net book value as at 31st December 2024
-
Net book value as at 31st December 2023
-
8. DEBTORS
Tax recoverable
Accrued income
Other debtors
Total - Debtors
9. CREDITORS - AMOUNTS FALLING DUE IN ONE YEAR
Accruals
Other creditors
Total - Amounts falling due in one year		 2024
£
12,600
-
-
12,600
(12,600)
-
-
(12,600)
-
-
2024
£
2,176
-
5,384
7,560
2024
£
4,735
3,169
7,904		 2023
£
1,028
5,599
8,823
15,450
2023
£
7,713
-
7,713

10. FUND DETAILS

The Restricted funds comprise:

The Designated funds comprise:

Page 17 of 19

PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE

Annual Accounts: year ended 31st December 2024

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)

10. FUND DETAILS (continued)

Restricted funds
R - Baraka Cafe
R - Bibles
R - Building redevelopment
R - Community Chaplain
R - ECFC Poor
R - English teaching
R - Food poverty
R - Refugee/AS support worker
R - Refugee Emergency Fund
R - Site
R - Staff Salaries
R - Transforming Lives for Good
R - Youth
Total - Restricted funds
Unrestricted funds
U - General
D - Building redevelopment
D - Fabric
D - Mission
D - Outreach/Youth projects
D - Vicar's discretion
Total - Unrestricted funds
Total funds
Restricted funds
R - Baraka Cafe
R - Bibles
R - Building redevelopment
R - ECFC Poor
R - English teaching
R - Food poverty
R - Refugee/AS support worker
R - Site
R - Transforming Lives for Good
R - Youth
Total - Restricted funds
Unrestricted funds
U - General
D - Building redevelopment
D - Fabric
D - Mission
D - Outreach/Youth projects
D - Vicar's discretion
Total - Unrestricted funds
Total funds		 Balance at
01.01.2024
Income
Expenditure
Transfers
in/(out)
£
£
£
£
£
-
10,250
-
-
10,250
41
41
(20)
-
62
8,268
22,793
(16,407)
-
14,654
-
2,000
-
-
2,000
153
156
-
-
309
208
500
(230)
-
478
24
-
(24)
-
-
8,344
7,695
(15,196)
-
843
-
624
(504)
-
120
52
1,772
(1,788)
-
36
-
5,000
-
-
5,000
490
-
(450)
-
40
-
413
(350)
-
63
17,579
51,244
(34,968)
-
33,855
76,487
154,703
(150,312)
(14,619)
66,259
9,591
-
(476)
-
9,115
6,688
-
(15,416)
14,619
5,891
200
-
-
-
200
22,051
-
(9,303)
-
12,748
602
-
(158)
-
444
115,618
154,703
(175,664)
-
94,657
133,197
205,947
(210,632)
-
128,512
Balance at
01.01.2023
Income
Expenditure
Transfers
in/(out)
£
£
£
£
£
17,322
12,000
(29,322)
-
-
-
41
-
-
41
-
36,247
(27,979)
-
8,268
-
153
-
-
153
830
-
(623)
-
208
2,723
-
(2,700)
-
24
-
8,874
(530)
-
8,344
-
1,745
(1,693)
-
52
1,390
-
(900)
-
490
81
100
(181)
-
-
22,347
59,160
(63,928)
-
17,579
58,752
121,749
(88,889)
(15,125)
76,487
10,645
-
(10,129)
9,075
9,591
11,247
1,000
(11,610)
6,050
6,688
211
-
(11)
-
200
30,080
-
(8,030)
-
22,051
652
-
(50)
-
602
111,588
122,749
(118,718)
-
115,618
133,935
181,909
(182,647)
-
133,197
Balance at
31.12.2023
Movement in funds - Comparative year 2023
Balance at
31.12.2024
Movement in funds - 2024

Page 18 of 19

PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE Annual Accounts: year ended 31st December 2024

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)

11. ANALYSIS OF NET ASSETS BY FUND

31st December 2024 31st December 2024
General
funds
Designated
funds		 Restricted
funds		 Total funds
£
£		 £ £
Fixed Assets -
-		 - -
Other net assets/(liabilities) 66,259
28,398		 33,855 128,512
66,259
28,398		 33,855 128,512
Fixed Assets General
funds
Designated
funds
Restricted
funds
Total funds
£
£
£
£
-
-
-
-
31st December 2023
Analysis of net assets by fund - Comparative year 2023
Other net assets/(liabilities) 76,487
39,132		 17,579 133,197
76,487
39,132		 17,579 133,197

12. RELATED PARTY TRANSACTIONS

During the year the Trustees made donations totalling £16,140 (comparative figure for 2023: £10,702).

During the year Systec Services Ltd, owned by the Trustee Derek Pike, made a donation of £2,000 (2023: £3,000) for the Building Project.

There were no other related party transactions in the year or the prior year other than those disclosed elsewhere in these financial statements.

Page 19 of 19

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ECFC Draft Financial Statements 2024.pdf
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