The Church of Christ the King Eastington Statement of financial activities for the year to 31[st] March 2025
| Notes | 2025 | 2025 | 2025 | 2024 | |
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| Income | 2 | ||||
| Weekly offerings | 21795 | 0 | 21795 | 15154 | |
| Donations | 35 | 0 | 35 | 5 | |
| Charitable activities | 207 | 0 | 207 | 680 | |
| Interest | 6 | 0 | 6 | 0 | |
| Total | 22043 | 0 | 22043 | 15839 | |
| Expenditure | 3 | ||||
| Charitable activities | 26467 | 0 | 26467 | 10477 | |
| Total | 26467 | 0 | 26467 | 10477 | |
| Net (expenditure)/income | -4424 | 0 | -4424 | 5362 | |
| Funds at 1st April 2024 | 10532 | 5 | 10537 | 5175 | |
| Funds at 31st March 2025 | 6108 | 5 | 6113 | 10537 |
The Church of Christ the King Eastington BALANCE SHEET
As at 31 March 2025
| Note Current assets Debtors 6 Cash at bank and in hand 7 Current liabilities Creditors: amounts falling due within one year 8 Net current assets Funds of the Charity Reserves Unrestricted funds 12 Restricted funds 12 |
2025 2215 4848 7063 950 6113 6108 5 6113 |
2024 2714 8540 11254 717 10537 |
2024 2714 8540 |
|---|---|---|---|
| 10532 5 10537 |
The CIO was entitled to exemption from audit under s447 of the Companies Act 2006 relating to small companies.
The Trustees and members have not required the CIO to obtain an audit.
The Trustees acknowledge their responsibilities for the CIO to comply with the legal requirements with respect to to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to a CIO.
A ppro v ed y the Trustees on b 3[rd] une 202 J 5 and signed on their behalf by Rev Paul Edwards: Chair
The Church of Christ the King Eastington Accounts for the year ended 31 March 2025 Notes to the accounts
1. Accounting policies
a. Basis of preparation and assessment of going concern
The accounts have been prepared under the historical cost convention with items recognised at cost. The accounts have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing the accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) issued 16 July 2015 and the Charities Act 2011.
The Church constitutes a public benefit entity as defined by FRS 102.
The church does not foresee any issues with remaining a going concern.
b. Funds structure
Restricted Funds are funds given for a specific purpose, which are not available for general use.
Designated funds are funds set aside by the Trustees for a particular purpose in the future and may be redesignated by the Trustees at their discretion.
The Reserve Fund is the amount of funds to be held to cover any unforeseen eventuality which could otherwise threaten the future of the solvency of the church. A reserve Of 4,000 will e held to co£ b ver any shortfall in income or unforeseen expenditure.
Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objectives.
2. INCOME
a. Recognition of income
These are included in the Statement of Financial Activities when
-
the charity becomes entitled to the resources
-
it is more likely than not that trustees will receive the resouces
-
the monetary value can be measured with sufficient reliability
The Church of Christ the King Eastington Accounts for the year ended 31 March 2025
Notes to the accounts
b. Offsetting
There has been no offsetting of assets and liabilities, or income and expenditure, unless required or permitted by the FRS 102 SORPS or FRS 102.
c. Tax reclaims on donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from. the donor. Any Gift Aid amount recovered on a donation is considered to
be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor specifies otherwise.
d. Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
e. Income from interest
This is included in the accounts when receipt is probable and the amount can be measured reliably.
3. EXPENDITURE AND LIABILITIES
a. Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
b. Redundancy cost
The charity made no redundancy payments during the year.
c. Deferred income
There were no material items of deferred income included in the accounts.
d. Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
e. Creditors
Creditors are measured at settlement amount.
The Church of Christ the King Eastington Accounts for the year ended 31 March 2025 Notes to the accounts
4. Income and Expenditure Account
| General | **Designated ** | Restricted | Total | Total | ||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | ||
| Note | 2025 | 2025 | 2025 | 2025 | 2024 | |
| INCOME - | ||||||
| GENERAL | ||||||
| Weekly offering | 19711 | 0 | 0 | 19711 | 11602 | |
| Income Tax refunds | 9 | 2084 | 0 | 0 | 2084 | 3552 |
| 21795 | 0 | 0 | 21795 | 15154 | ||
| Donations and collections | 35 | 0 | 0 | 35 | 5 | |
| Messy Church | 11 | 0 | 0 | 0 | 0 | 0 |
| Interest | 6 | 0 | 0 | 6 | 0 | |
| 21836 | 0 | 0 | 21830 | 15159 | ||
| YOUTH WORK | ||||||
| Fees | 168 | 0 | 0 | 168 | 252 | |
| Tuck shop | 39 | 0 | 0 | 39 | 76 | |
| 207 | 0 | 0 | 207 | 328 | ||
| Designated Fund | ||||||
| CHILDREN’S WORK | ||||||
| Baby and Toddler Group | ||||||
| Fees | 0 | 0 | 0 | 0 | 352 | |
| TOTAL RECEIPTS | 22043 | 0 | 0 | 22043 | 15839 | |
| EXPENDITURE | ||||||
| Staff costs | 13 | 19745 | 0 | 0 | 19745 | 5047 |
| Rent | 2655 | 0 | 0 | 2655 | 3062 | |
| Bibles and Bible stories for school | 514 | 0 | 0 | 514 | 681 | |
| Software | 0 | 0 | 0 | 0 | 144 | |
| Insurance | 172 | 0 | 0 | 172 | 203 | |
| Gifts and donations | 2000 | 0 | 0 | 2000 | 804 | |
| Licenses | 156 | 0 | 0 | 156 | 93 | |
| Publicity materials | 0 | 0 | 0 | 0 | 0 | |
| Messy Church | 11 | 30 | 0 | 0 | 30 | 0 |
| Preachers expenses | 83 | 0 | 0 | 83 | 143 | |
| Mothers and toddlers snacks and |
| craft expenses Advert for minister Expensed equipment Youth club Crafts for services Storage boxes Sundry items TOTAL EXPENSES EXCESS OF EXPENDITURE OVER INCOME (income over expenditure) Funds at 31/03/24 Funds at 31/03/25 |
0 0 0 0 0 0 244 0 0 193 0 0 350 0 0 123 0 0 202 0 0 26467 0 0 -4424 0 0 10532 0 5 6108 0 5 |
0 0 244 193 350 123 202 26467 -4424 10537 6113 |
9 60 69 0 0 162 10477 |
9 60 69 0 0 162 10477 |
9 60 69 0 0 162 |
|---|---|---|---|---|---|
| 5362 5175 10537 |
5362 | ||||
| 5175 | |||||
There was £5 of restricted income in the previous year, which has not yet been allocated.
The Church of Christ the King Eastington Accounts for the year ended 31 March 2025 Notes to the accounts
5. Related party transactions and expenses and remuneration
The Trustees all give freely of their time and expertise without any form of remuneration.
Expenses have been reclaimed where monies have been expended on behalf of the work of the church. There are 2 signatories for the release of any payments.
| 6. Debtors Tax rebate on Gift Aided items Other 7. Cash at bank and in hand Bank In hand 8. Creditors Amounts falling due within one year Rent HM Revenue and Customs Pension – NEST Storage boxes 9. Tax rebate ( 2024 A tax rebate of £885 was claimed for 2022/23 and a further Rebate of £2667is due to be reclaimed for 20232/24) |
2025 2084 131 2215 4776 72 4848 2025 150 584 93 123 950 2025 2084 |
2024 2667 47 2714 |
|---|---|---|
| 8514 26 8540 |
||
| 2024 275 384 58 0 717 2024 3552 |
The Church of Christ the King Eastington Accounts for the year ended 31 March 2025
Notes to the accounts
10. Gifts and donations
10a. Monies received and passed on
Monies received to be passed on to third parties have been netted in the accounts.
| Leprosy Mission Received Passed on In hand Tumaini Fund Received Passed on In hand Compassion Received Passed on In hand TEAR fund In hand Received Passed on In hand Other Received Passed on In hand 10b. Gift and Donations Leprosy Mission United Christian Broadcasters Care Compassion UK Cullens |
2025 2024 0 21 0 21 0 0 0 10 0 10 0 0 106 135 106 135 0 0 5 0 166 5 166 0 5 5 0 15 0 15 0 0 2025 2024 300 402 300 0 300 0 300 402 300 0 1500 804 |
|---|---|
The Church of Christ the King Eastington Accounts for the year ended 31 March 2025 Notes to the accounts
| 11. Messy Church | 2025 | 2024 | |||
|---|---|---|---|---|---|
| Donations | 0 | 0 | |||
| Costs | 0 | 0 | |||
| 0 | 0 | ||||
| 12. Reserves | 2025 | 2025 | 2025 | 2024 | |
| Unrestricted | **Designated ** | Restricted | Total | Total | |
| At 01/04/24 | 10530 | 2 | 5 | 10537 | 5175 |
| Excess of expenditure over income | -4424 | 0 | -4424 | 0 | |
| Transfers between reserves | -2 | -2 | 0 | 0 | 0 |
| At 31/03/24 | 6108 | 0 | 5 | 6113 | 5175 |
| 13. Staff costs | 2025 | 2024 | |||
| Salaries and wages | 18139 | 4750 | |||
| Social security costs | 1248 | 247 | |||
| Pension costs (defined contribution | scheme) | 357 | 50 | ||
| Total staff costs | 19744 | 5047 |
The employee earned less than £60,000 in both years.
In both years there was only 1 employee.
The Church of Christ the ing K E astington ( CI O N um b er 1198 0 59) R eport and ccounts for the A year ended 31[st] March 202 5
The Church of Christ the ing astington K E A ccounts for the year ended 31[st] March 202 5
A nnual eport R
The Trustees present their report and accounts for the Charitable Incorporated Organisation (CIO), The Church of Christ the ing astington, which coK E ver the year to 31[st] March 2025. The accounts have een prepared in accordance with the b accounting policies set out in note to the accounts and comply with the CI1 Os trust deed, the Charities ct 20A 11 and ccounting and eporting y CharitiesA R b : Statement of ecommended ractice applicaR P ble to charities preparing their accounts in accordance with the Financial eporting Standard applicaR ble to the UK and epuR blic of Ireland published on 16 uly 20J 15.
Obj ecti v es and acti v ities for the pu b lic enefit and plans for the future b
The stated objects of the Church of Christ the King Eastington are to advance the Christian religion in Eastington and the surrounding area for the benefit of the public through such activities as holding prayer meetings, providing grants to other organisations which include/promote Christian worship, producing and/or distributing literature on the Evangelical faith to enlighten others about the Christian faith.
Activities in pursuing these objectives have included:
The provision of Church Service mainly on Sunday mornings Bible Studies The running of parent and toddler groups The running of a youth club Pastoral and practical support for members and non-members in need
These activities taken together have addressed the main purposes of the Church of increasing the awareness of od s presence and to celeG ' brate od s loG ' ve, serving the community through eing a good neighb bour to people in need and challenging in ustice, ej vangelism y the adb vancement of the Christian Faith through preaching the ospel and maG king disciples of esus Christ and learning and caring through J helping people to grow and learn as Christians, through mutual support and care.
The Church has gradually een consolidating, in the last year, in preparation for b expanding it’s activities with the aim of growth from what is currently a fairly low base.
The Trustees confirm that they have had regard to the guidance issued y the b Charity Commission on public enefitb .
e v iew of the past year
R e v
Since the last eport and ccounts the Church has had a year in which R A blessings and growth have een plentifulb .
Rev arB bara ang was formally welcomed as minster of the Church on L 18[th] February 2024 and together, working closely with eR becca urgin and the B other Trustees, some new activities and streams of ministry have een b identified and egunb .
The aB by and Toddler roup had een suspended after ctoG b O ber half term in 2023. It was, at that time, hoped that it would e possib ble to restart this at a future date. It uicq kly ecame ob bvious that this was not possible due to restrictions with the hired uilding and so a new plan has now een formedb b . With the opportunity to renovate and alter the downstairs areas of iP ke ocL k House a enue has een created, without cost to the Church, which can nowv b be used for weekly Church events and programme.
The first activity to e held here will e the longb b -awaited resumption of the Parent and Toddler roupG . ow called ittle Feet on the Way we are hoping N L that the work in this area will grow over time.
It is imagined that in the future the iP ke ocL k ouse enue will e utiliH v b zed further for meet and chat meals and groups and several iB ble Studies are already meeting here during the week.
Another exciting development is the creation of a Messy Church group which will meet monthly as well as at larger events in the School olidaysH . It is envisioned that the enues for this group will include the Two Can Theatre v building, reat ldG O bury Community Centre, astington Community Centre asE well as astington Community rchards for outdoor eE O vents.
There is hope that through this provision of a regular Messy Church a new congregation will e grown in addition to the current Sunday morning b congregation. It has een a real lessing to see randparents, arents and b b G P children taking part in acts of worship together.
Visits to Whitminster School have also resumed in the last year. ringing theB B bi le Stories to life with acting out of iB blical scenes which the children hav fully embraced. This is again the resumption of a former activity that became unviable ecause of practicalitiesb . The Church has een lessed to b b have the opportunity to uild on relationships locally from the pastb .
The outh worY k continues on Friday evenings and has een ery successful b v with young people en oying arious actij v vities as well as learning more about God and the Christian faith and having the opportunity to discuss the ig b
questions of life. We elieb ve that this group will grow in the coming year and more lives will e touched through this ministryb .
Sherborne ouse, a retirement home in Stonehouse has opened the doors H for the Church to ring a monthly Church serb vice in. We have the ision for v this to grow into a real opportunity for ministry within Sherborne ouse and H Stonehouse.
We continue to seek for odG ’s will for our endeavours in the days ahead.
We are still en oying meeting together at our regular Sunday morning j services, led y arb B bara and also some of our own members and isiting v preachers.
In the main we have continued to meet in the ld Methodist all, hiring this O H from the Two Can Inclusive Theatre Company, although with the option of P ki e ocL k ouse now aH vailable and other local enues in astington and v E Great ldO bury we are exploring the opportunity to discover what works est b ’ for outreach and the spreading of odG s Word.
The church currently has 8 members and a limited number of people able to carry out the work and activities. oweH ver the current growth of activities is very uplifting and the hope is for more local people to e present at our b activities and ecome part of the Church ob ver the coming months.
We continue to elieb ve that od has a future for us as a Church and we also G continue to commit ourselves to following and worshipping im, supporting H each other and reaching out to the communities around us.
We pray that in the coming year, through the prayers and work of the Church that lives will e changed for the glory of od though esus Christ b G J our Saviour. G rant ma k ing policy
The Trustees usually make grants to charities or church odies with which its b members are familiar. rants are not usually made as a result of unsolicited G requests.
It was agreed to adopt a policy of giving away, to outside organisations sharing the( charities aims and objectives), a tenth of all income at the AGM each year. We will continue to review the grant making policy from time to time to ensure that it reflects the church’s objectives and thereby advances public enefitb .
Financial re v iew and how our grant ma k ing deli v ered pu b lic enefit b
Grants totalling £1500 2024 ( £804) were given to Compassion, as a result of the adoption of the giving policy.
Contri b ution made y olunteers b v
All of those who are trustees, and members of the CIO who undertake activities for the church are olunteersv .
The minister, eR v arB bara ang, is employed y the church, for 2L b 6 hours a week (previously 20 hours until oN vember 2024).
A chie v ements and performance
The main achievements this year have een the consolidation of the remaining b church after a number of losses of ey indik viduals.
Financial re v iew
At the end of the period the CIO had 4,£ 848 202( 3 £8,540), in the anb k and in hand.
In v estment policy and performance
The Church’s funds were held in a co-operative anb k account. This is non interest bearing.
The Trustees will consider finding an interest earing account, for funds currently b surplus to the cost of day to day running.
R is k management
The Trustees have adopted a low risk approach to running the Church. The church does not own its own uilding and does not engage in actib vities which could expose it to large financial liabilities. It does now have a part time minister, ut her costs b are underwritten, if there is any shortfall in income. isR k ssessments are A undertaken and insurance cover is in place.
R eser v es policy
The eserR ves of the charity are that part of the charity’s income that is freely available for it’s general purposes. This does not include estricted Funds funds R ( donated for a specific purpose) as these cannot e used for general purposesb .
The church considers that it’s day to day expenditure will e matched y eb b xpected income. oweH ver, a reserve of 4,000 will e held to co£ b ver any shortfall in income or unforeseen expenditure.
The CIO has growing overheads currently. ny grant commitments into the future A will e held in designated or restricted funds as appropriate depending on the b conditions applying to the grant.
Structure, go v ernance and management
The Church has Trustees who meet, every other month 2024 roughly monthly( ), and oversee the church work, along with the minister. This includes setting, monitoring and updating everyday policies and procedures. Significant policies will be discussed and agreed at eneral MeetingsG . thers who attend the church O regularly may e inb vited to attend ut not ote at eneral Meetingsb v G .
The church adopted the policy of giving away 01 % of all its income to organisations sharing its eliefs and ob bjectives in regard to public enefitb . This policy will e b reviewed and implemented at each AGM.
If it is felt that any further grants should e made during the year, this is discussed b and agreed at regular Trustee meetings.
E mployees, remuneration and e x penses
The church currently has one paid employee, the minister. ll others inA volved are volunteers and give of their time freely, only claiming expenses when they have been correctly incurred for the CIO.
Trustees :
B ec k urgin B : Treasurer P aul dwards E : Chair H oward Miles
Trust ddress A :
The i P k e oc L k H ouse E astington Stonehouse G loucestershire GL1 0 3R T
B an k ers : The co - operati v e an b k P O o B x 2 5 0 S k elmersdale W N8 WT 6
Independent Ex aminer
The CIO’s income was under 2£ 5,000, so no Independent Examiner was appointed.
The Trustees responsi b ilities in relation to the accounts
The Trustees are responsible for preparing an annual report and accounts in accordance with applicable law and nited ingdom ccounting StandardsU K A .
The law applicable to charities in ngland and Wales reE quires it to prepare accounts for each year which give a true and fair iew of the state of affairs of the church v and of the incoming resources and application of resources, of the church for that period. In preparing the accounts, the trustees are required to
-
. select suitable accounting standards and then apply them consistently
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. observe the methods and principles in the applicable Charities SORP . make udgements and estimates that are reasonaj ble and prudent . state whether applicable accounting standards have een followedb
-
. prepare accounts on the going concern asis unless it is inappropriate to presume b that the charity will continue to operate.
The Trustees are responsible for the maintenance and integrity of the charity and financial information and the preparation of accounts.
A ppro v ed y the Trustees on b 3[rd] une 202 J 5 and signed on their b ehalf y b :