Freedom Church (Ceredigion)
Trustees Annual Report and Accounts
Period: 1st January 2024 to 31st December 2024
Charity Commission Registration Number: 1197658
Principal Address:
C/O Aberystwyth Football Club, Park Avenue, Aberystwyth, SY23 1PG
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Contents
| Item | Page Number |
|---|---|
| Trustees Annual Report | 3-6 |
| Accounts | 7-8 |
| Notes To The Account | 9-10 |
| Independent Examiner’s Report | 11 |
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Freedom Church (Ceredigion) Working name of Freedom Community Church Report of Trustees, year end 31st December 2024
Reporting Period
Freedom Community Church (‘FCC’) is registered as a CIO with the Charity Commission in England and Wales. This report covers the period 1st January 2024 up to 31st December 2024.
Administration and Reference details
WORKING NAME OF CHARITY: Freedom Community Church
REGISTERED OFFICE:
℅ Aberystwyth Football Club, Park Avenue, Aberystwyth, SY23 1PG
REGISTERED CHARITY NUMBER: 1197658
PRINCIPAL BANKERS: Lloyds Bank, Bristol
Trustees and Responsibilities
The trustees are responsible for keeping adequate accounting records in order to prepare these annual financial statements, and where necessary for Independent Examination.
Trustees: Mr Jonathan Butler (Chair) Mr Mark Jarvis (Treasurer, resigned from Trustees as of 31/12/2024) Mr Andrew Tiffen (Secretary) Mrs Rachel Tiffen Mr Paul Hutchtings Mrs Nicola Hutchings Mr Timothy Robertson (resigned from Trustees 29/04/2024)
Structure, Governance and Management
The charity of FCC is a Charitable Incorporated Organisation (CIO) governed by the constitution dated 25th January 2022. This constitution is formed using a pre-agreed format between the Charity Commission and Assemblies of God Great Britain Incorporated (AoGGB) for their status churches.
The CIO Foundation model constitution remains the governing document for this church located in Aberystwyth, Ceredigion.
Trustees may be appointed by ordinary resolution by the members, or by a decision of the trustees. The trustees for 2024 initially remained as those appointed as trustees at time of constitution and met online throughout the year on a quarterly basis.
There has been regular contact between The Chair and Treasurer outside of these meetings to ensure relevant actions are undertaken and completed. The policies for FCC have been adhered to and updated as necessary, quarterly meetings provide a minuted record of these. In 2024 two of the trustees stepped down, having given suitable notice periods and demonstrated significant service to the charity. Work was commenced to identify and appoint an additional trustee for 2025.
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The Chair of Trustees is also the Lead Pastor of FCC, as is common within AoGGB status churches and the constitution, and continues as the sole employee of FCC in 2024.
Objectives and Activities for Public Benefit
The constitution for FCC to operate as a CIO was accepted in January 2022 upon registration with the Charity Commission in that same month.
The objectives of the charity as set out in the Constitution (“the Objects”) are for the benefit of the public:
- (a) to advance the Christian faith in accordance with the Statement in such ways and in such parts of the UK or the world as the Trustees and Leadership from time to time may think fit.
(b) to relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including the provision of counselling and support in such parts of the UK or the world as the Trustees and Leadership from time to time think fit.
- (c) to advance education in such ways and in such parts of the United Kingdom or the world as the Trustees and Leadership from time to time may think fit.
It is the trustees’ submission that these objects are achieved through the running of a church based in Aberystwyth, Ceredigion.
The registered office for the charity is Aberystwyth Football Club, Park Avenue, Aberystwyth, SY23 1PG.
The trustees have taken account of the Charity Commission’s guidance and believe that they demonstrate that public benefit has been provided through seeking to meet the spiritual and pastoral needs of people in the local community through FCC’s activities and services as summarised below.
Achievements and Performance
As a church, FCC’s primary activities and achievement are reached through worship services, meetings for faith study and provision of activities and services to the local community as a church.
The church is led by Jonathan and Carly Butler as Pastors, with Jonathan an accredited minister with AoGGB.
The church continued employing Jonathan as Church Pastor on a part-time basis, with an employment review conducted in April 2024 by the Trustee board, giving due attention to conflict of interest and in keeping with the Governing Document of the charity. Carly remains a volunteer in her role.
As Pastors they (JB and CB) lead and are responsible for the spiritual direction of the church. A ‘Core Team’, made up of volunteers, from within the church continued meeting through the year as the team increased in size by the end of 2024. This team again enabled the church to grow in serving the local community through the charity’s objectives.
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Sunday worship meetings, open to and attended by members of the public, were held weekly throughout the year with the regular meeting venue of the church continuing at the hired local primary school hall. Regular church attendance increased, with baptism service held in the summer.
Midweek meetings were held by the church, meeting in attendees’ homes for Bible study, prayer and exploration of the Christian faith. These midweek meetings saw an increase in attendees throughout the year with meetings hosted in the wider geographical area of north Ceredigion.
The charity has continued working to support local families living in the community through our ‘Aber Dads’ project, which works in partnership with EPIC Dad Community Interest Company. The ‘Aber Dads’ project hosts fun clubs for fathers and their children, peer support and family wellbeing provision, alongside parenting courses/mentoring. A bowling day trip was organised for these families, being subsidised by the church to commemorate the project’s birthday.
The vehicle that was previously purchased in 2022 for this project and regular church activities has been maintained under the management and cost of FCC.
The charity continued running a fortnightly youth group fulfilling the charitable objectives. The youth group, open to and attended by young people from the locality, met in a community hall hired by the charity. The established connections with local schools and families, through the charity’s other services and activities, enabled this youth group to continue growing.
In July 2024 the charity worked with two local primary schools, as well as those linked to the youth group, to supply under-resourced families with brand new backpacks, filled with essential stationery and Bibles, for their children moving from primary to secondary school. Over 40 backpacks were provided through funds raised and donated, as well as a small grant from ‘Magic Little Grants’.
The charity enjoyed ongoing development of ‘Messy Church Goes Wild’ as a monthly worship gathering in which food is provided to those attending. These events continued to be advertised to and open for the public to attend, as with all worship meetings.
In December 2024 the charity again worked with a local Domestic Abuse support charity to provide gifts and aid to under-resourced families during the Christmas period. The church was able to welcome significant numbers of visitors during Christmas Services held at the local primary school, demonstrating meaningful connections and engagement with the local community throughout 2024.
Financial Review
The 2024 budget was formally approved in April 2024 by the Trustees, ensuring the reserves Policy at the time was maintained.
The reserves policy (Finance Process and Procedures) of FCC was updated in July 2024 by the Treasurer with agreement from the board, to hold reserves of funds equating to six months of the approved annual budget. This document includes the ethical investment policy.
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Any additional unrestricted reserves as of the 31st December 2024 will be utilised to continue to grow and develop the work of the church into 2025.
The Trustees have appointed Karen Silcox, Plumtree Bookkeeping and Accountancy, to undertake the Preparation and Independent Examination of the 2024 accounts.
In 2024 we received £29,140 (2023 £24,112). The majority of our income comes from donations to the church and the trustees want to thank everyone who has given to the church in the past 12 months. We spent £25,434 (2023 £19,703). The single biggest change in our expenditure is an increase in the salary we have been able to provide for our minister Jon Butler. At the end of the year we held £24,644 in cash reserves of which £398 is restricted. This exceeds the 6 months running costs we aim to hold as a contingency reserve (currently valued at £11,000). On this basis the trustees are confident the church had enough funds (income and reserves) to ensure that the church was able to keep running for another 12 months.
Signed:
Jonathan Butler, Chair of Trustees Date: 28/04/2025
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Freedom Church (Ceredigion) Receipts and Payments Accounts Period 1st January to 31st December 2024
| Section A Receipts andpayments | Section A Receipts andpayments | Section A Receipts andpayments | Section A Receipts andpayments | Section A Receipts andpayments | Section A Receipts andpayments | Section A Receipts andpayments | Section A Receipts andpayments | Section A Receipts andpayments | Section A Receipts andpayments |
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted funds |
Restricted funds |
Youth | Total funds |
Last year | |||||
| to the nearest £ | to the nearest £ |
to the nearest £ |
to the nearest £ |
to the nearest £ |
|||||
| Receipts | |||||||||
| Regulargiving gift aid | 7,290 | - | - | 7,290 | 5,580 | ||||
| Non regulargiving gift aid | 137 | 1,058 | - | 1,195 | 4,241 | ||||
| Othergiving (see note 2) | 13,197 | 135 | - | 13,332 | 6,430 | ||||
| Stewardship income (non gift aid) |
2,988 | - | - | 2,988 | 3,495 | ||||
| Gift aid reclaimed | 1,625 | 240 | - | 1,865 | 2,740 | ||||
| Charitable ActivityIncome | 387 | 1,342 | 438 | 2,167 | 1,626 | ||||
| Interest Earned | 303 | - | - | 303 | - | ||||
| Sub total (Gross income for AR) |
25,926 |
2,775 | 438 | 29,140 | 24,112 | ||||
| Total receipts | 25,926 | 2,775 | 438 | 29,140 | 24,112 | ||||
| Payments | |||||||||
| AOG 3%giving | 557 | - | - | 557 | 500 | ||||
| Church Running Costs (see note 3) |
6,064 | 792 | 600 | 7,456 | 9,498 | ||||
| Discipleshipcosts | 272 | - | - | 272 | 329 | ||||
| Equipment | 966 | 709 | 200 | 1,875 | 1,391 | ||||
| Events | 701 | 211 | 67 | 979 | 893 | ||||
| Mission(see note 4) | 574 | 1,474 | 209 | 2,257 | 1,125 | ||||
| Salaries & Wages | 10,927 | - | - | 10,927 | 4,369 | ||||
| Team Costs(see note 5) | 1,080 | - | 32 | 1,112 | 968 | ||||
| - | - | - | - | - | |||||
| Sub total | 21,140 | 3,186 | 1,108 | 25,434 | 19,073 | ||||
| Total payments | 21,140 | 3,186 | 1,108 | 25,434 | 19,073 | ||||
| Net of receipts/(payments) |
4,786 |
- 411 | - 670 | 3,705 | 5,039 | ||||
| Transfers between funds |
- 577 | 60 | 517 | - | - | ||||
| Cash funds last year end |
20,037 | 749 | 153 | 20,939 | 15,900 | ||||
| Cash funds this year end |
24,246 |
398 | 0 | 24,644 | 20,939 |
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Freedom Church (Ceredigion) Receipts and Payments Accounts Period 1st January to 31st December 2024
| Section B Statement of assets and liabilities at the end of theperiod |
Section B Statement of assets and liabilities at the end of theperiod |
Section B Statement of assets and liabilities at the end of theperiod |
Section B Statement of assets and liabilities at the end of theperiod |
Section B Statement of assets and liabilities at the end of theperiod |
Section B Statement of assets and liabilities at the end of theperiod |
Section B Statement of assets and liabilities at the end of theperiod |
Section B Statement of assets and liabilities at the end of theperiod |
Section B Statement of assets and liabilities at the end of theperiod |
Section B Statement of assets and liabilities at the end of theperiod |
Section B Statement of assets and liabilities at the end of theperiod |
|---|---|---|---|---|---|---|---|---|---|---|
| Categories | Details |
Unrestrict ed funds |
Restricted funds |
Youth | ||||||
| to nearest £ | to nearest £ | to nearest £ | ||||||||
| Cash funds | Lloyds Business Current Account |
13,873 | 398 | - | ||||||
| Lloyds Business Current Account |
10,373 | - | - | |||||||
| Total cash funds | 24,246 |
398 | - | |||||||
| (agree balances with receipts and payments account(s)) |
OK | OK | OK | |||||||
| Unrestrict ed funds |
Restricted funds |
Youth | ||||||||
| Details |
to nearest £ | to nearest £ | to nearest £ | |||||||
| Other monetary assets |
HMRC Monies Owed Gift Aid Q4 2024 |
448 | - | - | ||||||
| Closing Balance 31st Dec 24 Stripe |
40 | - | - | |||||||
| Closing Balance 31st Dec 24 Sum up |
11 | - | - | |||||||
| Details | Fund to which asset belongs |
Cost (optional) |
Current value (optional) |
|||||||
| Assets retained for the charity’s own use |
Renault Kangoo |
Unrestricted | - | 3590 | ||||||
| Computer & AV Equipment |
Unrestricted | - | 3500 | |||||||
| Details | ||||||||||
| Fund to which liability relates |
Amount due (optional) |
When due (optional) |
||||||||
| B5 Liabilities | Independent Examiner fee |
Unrestricted | 325 | 01 May 2025 | ||||||
| HMRC PAYE Q4 2024 |
Unrestricted | 446 | 19 January 2025 |
|||||||
| - | ||||||||||
| Signed by one or two trustees on behalf of all the trustees |
Signature | Print Name | Date of approval |
|||||||
| JONATHAN BUTLER | 28/04/2025 | |||||||||
| PAUL HUTCHINGS | 30/04/2025 |
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Freedom Church (Ceredigion) Receipts and Payments Accounts Period 1st January to 31st December 2024
Section C Notes To The Accounts
| Section C Notes To The Accounts | |||||
| Note 1 | Basis ofpreparation | ||||
| Charities registered in England and Wales that are not companies are allowed under section 133 of the Charities Act 2011 (‘the Charities Act’) to prepare receipts and payments accounts provided the charity’s gross income is not over £250,000. The charity meets these criteria so the accounts have beenprepared on a receipts &payments basis. |
|||||
| Note 2 | Breakdown Of Other Giving Receipts | ||||
| Unrestricted | Restricted | Youth | Total | 2023 | |
| Donations & legacies |
0 | 0 |
0 |
0 |
1,531 |
| Cash Donations | 764 | 0 |
0 |
764 |
332 |
| Non Regular Giving (Non Gift Aid) |
6,698 | 135 |
0 |
6,833 |
2,819 |
| Regular Giving (Non Gift Aid) |
5,735 | 0 | 5,735 |
1,730 |
|
| Other Income | 0 | 0 |
0 |
0 |
18 |
| Total | 13,197 | 135 | 0 | 13,332 | 6,430 |
| Note 3 | Breakdown of Church Running Costs Payments | ||||
| Unrestricted | Restricted | Youth | Total | 2023 | |
| Advertising / Promotional |
202 | 0 |
0 |
202 |
542 |
| Auto | 607 | 607 | 2,206 |
||
| Insurances | 644 | 0 |
0 |
644 |
715 |
| Office/General Administrative Expenditures |
10 | 10 | |||
| Other Expenditure | 1 | 0 |
0 |
1 |
1 |
| Other professional services |
0 | 0 |
0 |
0 |
34 |
| Phone Costs | 65 | 0 |
0 |
65 |
157 |
| Printing, Postage and Stationery |
2 | 0 |
0 |
2 |
6 |
| Rent of Buildings | 3,131 | 792 |
600 |
4,523 |
4,668 |
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| Note 3 continued | Breakdown of Church Running Costs Payments | Breakdown of Church Running Costs Payments | Breakdown of Church Running Costs Payments | Breakdown of Church Running Costs Payments | Breakdown of Church Running Costs Payments |
|---|---|---|---|---|---|
| Unrestricted | Restricted | Youth | Total | 2023 | |
| Subscriptions & Memberships |
818 | 0 |
0 |
818 |
748 |
| Sunday Service Costs |
583 | 0 |
0 |
583 |
421 |
| 0 | |||||
| Total | 6,064 | 792 | 600 | 7,456 | 9,498 |
| Note 4 | Breakdown Of Mission Payments | ||||
| Unrestricted | Restricted | Youth | Total | 2023 | |
| Local Mission | 184 | 1,474 |
209 |
1,867 |
730 |
| Mission Giving | 390 | 0 |
0 |
390 |
395 |
| Total | 574 | 1,474 | 209 | 2,257 | 1,125 |
| Note 5 | Breakdown of Team Costs Payments | ||||
| Unrestricted | Restricted | Youth | Total | 2023 | |
| Team Appreciation | 487 | 32 | 519 |
386 |
|
| Training | 185 | 185 | 177 |
||
| Travel and Accommodation |
408 | 408 | 405 |
||
| Total | 1,080 | 0 | 32 | 1,112 | 968 |
| Note 6 | Movement on Restricted Funds | ||||
| 2024 | Epic Dads | Backpacks | Other Events | Total | |
| Receipts | £ | £ | £ | £ | |
| Charitable Activities Income |
1342 | 0 |
0 |
1342 |
|
| Non Regular Giving (Non Gift Aid) |
0 | 135 |
0 |
135 |
|
| Non Regular Giving (Gift Aid) |
100 | 878 |
80 |
1058 |
|
| Gift Aid | 220 | 20 |
240 |
||
| Total Income | 1442 | 1233 | 100 | 2775 | |
| Expenditure | £ | £ | £ | £ | |
| Church RunningCosts | 792 | 0 |
0 |
792 |
|
| Equipment | 550 | 0 |
160 |
709 |
|
| Events | 211 | 0 |
0 |
211 |
|
| Mission | 0 | 1474 |
0 |
1474 |
|
| Total Payments | 1552 | 1474 | 160 | 3186 | |
| Net of Receipts/ Payments |
-111 | -241 | -60 | -412 | |
| Transfer to Unrestricted funds |
60 | 60 | |||
| Opening Balance | 359 | 390 | 0 | 749 | |
| Closing Balance | 248 | 149 | 0 | 397 |
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Independent examiner's report on the accounts
| Section A | Independent Examiner’s Report | ||||
| Report to the trustees/ members of On accounts for the year ended Set out on pages Responsibilities and basis of report Independent examiner's statement Signed: Name: Relevant professional qualification(s) or body (if any): Address: |
|||||
| Freedom Church (Ceredigion) | |||||
| 31st December 2024 | Charity **no(if any) ** |
1197658 | |||
| 1-10 | |||||
| I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended31 / 12 / 2024. As the charity trustees of the Trust, 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 Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: ● accounting records were not kept in accordance with section 130 of the Act or ● the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
|||||
| Date: | 01.05.2025 | ||||
| Karen Silcox | |||||
| Member of Association of Accounting Technicians Licence number 1003207 |
|||||
| 19 BeverleyClose | |||||
| Exeter | |||||
| EX2 5NJ |
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