Charity number: 1198629
ARC CHURCH
REPORT AND ACCOUNTS
YEAR ENDED 31 MARCH 2025
Arc Church
| CONTENTS | |
|---|---|
| Page | |
| Legal and administrative information | 3 |
| Trustees' report | 4-7 |
| Independent examiners report | 8 |
| Statement of financial activities | 9 |
| Balance sheet | 10 |
| Notes to the accounts | 11-15 |
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Arc Church Legal and Administrative Information
Charity number 1198629 Trustee Neal Goodwin - Chair of Trustees Dr Catherine Bowen Young - Secretary Rachel Peace Paul Harrison Nicola Jane Goodwin Stephen Prosser Vanessa Price - resigned 10 July 2024 Registered office 62 Monkwood Road Rawmarsh Rotherham S62 7ES Bankers Virgin Money 7 Gold Street Northampton NN1 1EN Independent examiner Angela Hayes Community Accountant 22 Brocklehurst Ave Barnsley S70 3EE
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Arc Church Trustees` annual report for the year ended 31 March 2025
The trustees' submit their annual report for the period ending 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' (FRS102) in preparing the annual report and financial statements of the charity.
Structure, governance and management
Arc Church is a Charitable Incorporated Organisation (CIO), with a Foundation Model Constitution as its governing document, it was adopted on 31 March 2022. The charity registered with the Charity Commission on 13 April 2022.
The day to day running of the charity is carried out by the trustees. There is 1 part time member of staff employed.
There must be at least three Charity Trustees. If the number falls below this minimum, the remaining Charity Trustee or Charity Trustees may act only to appoint a new Charity Trustee.
In selecting individuals for appointment as trustees, regard is given to the skills, knowledge and experience needed for the effective administration of the charity.
Governance
During this financial period, a huge piece of work has taken place to ensure all policies and procedures required are in place and a review system set up. Now at each trustee meeting, any policies and procedures that need to be reviewed are listed and a rolling review programme is being established to ensure this continues so that the charity remains compliant with the Charity Commission, Arc's objecives and keep up-to-date with current legislation.
Meetings
Trustee meetings are held four times a year, either online or in person.
Charitable objectives
The objectives of the CIO is the advancement of the Christian faith in Rotherham, South Yorkshire and such other parts of the United Kingdom as the Charity Trustees may from time to time decide, including but without limitation, providing services for worship, pastoral care and outreach work.
A key part of Arc Church is our gatherings that take place weekly and give people from the community opportunity to explore their spiritual life.
Board development
There have been no changes to the board within this financial period.
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Arc Church Trustees` annual report continued for the year ended 31 March 2025
Public benefit
In shaping the objectives for the year, the trustees have paid due regard to the public benefit guidance published by the Charity Commission. The charity's activities demonstrate how Arc Church set out to fulfil its principal charitable objectives.
At the heart of Arc Church is an eagerness to partner with other local community organisations to provide activities and events for the public benefit.
Achievements and performance
Arc Church
Arc Gatherings on a Monday evening continue to thrive. The main resource used during these gatherings is called Out of the box. (https://outoftheboxstories.org). A story is shared, that then generates lots of discussion and reflections, often touching on concerns and issues people may currently have.
The quarterly socials have been hugely successful and valued by those who attend and provide a space for friendship to be developed and deepened.
Arc Church has been at the helm of several events held at the Drop-in Centre, a local community centre. Our annual celebration was held in July and proved another successful event with Trustees, Trussell Trust, supporters, partners, church members and RaFB team gathering to celebrate the achievements of the last year and look forward with anticipation to all that was planned for the rest of the 24/25.
In November, Arc’s Thanksgiving meal provided a great opportunity to celebrate both Arc’s and RaFB birthdays, bringing people from the community together for a great time of celebrating and reflecting. This event continues to be one of the highlights of the Arc Church Year.
Arc hosted what has become the annual Carols around the campfire event in partnership with Rawmarsh Runners. This continues to be a much-loved evening.
Arc Sensory Church was launched in July creating a safe space for families with children/ young people who have additional needs to come and explore life and faith together. Relationships are being built amongst the families who attend, and it has proved a great support network for those with lived experience of neurodiversity. We run on a bi-monthly basis.
Rawmarsh Foodbank (RaFB)
Having a paid Project Manager has enabled RaFB to go from strength to strength this year. It has given impetus and focus to governance and operations and ensured RaFB is run to a high standard, and everything is in place that is required by both the Charity Commission and Trussell Trust. The biggest change has been the introduction of our Citizen Advice Financial Inclusion Worker. We work so well as a team and the impact of having us both working tirelessly on behalf of RaFB has meant together with the RaFB team we are seeing clients’ circumstances changed and the need for them to access the foodbank gone. The community cohesion work has been another asset with Nicki, Project Manager, proactively seeking to build relationships and networking across the community believing that we are stronger together when we are working in partnership.
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Arc Church Trustees` annual report continued for the year ended 31 March 2025
Achievements and performance continued
Nicki has been a pro-active member of the Trussell Regional Mini Cluster meetings for Project Managers. Members of the RaFB team have attended with Nicki both on the Trussell Regional Day and Rolling Roadshow. An audit of those referral agencies already on the DCS and registered to RaFB has been carried out. Nicki has engaged actively in meetings with individual referral agencies and established partnerships with several organisations including Rotherham Foodbank, Rotherham Social Supermarket, RotherFed, Tesco Community Champion and S62 CIC, a local peer support mental health organisation.
Finances
We have now had our accountant in place for over a year. This has been hugely successful and provided accountability and structure to Arc’s financial set up, updates are submitted to the Trustees, and a full financial report is always available for Arc’s quarterly trustees meetings.
Future plans
Arc Church
We would like to offer Sensory Church on a monthly basis. This will be dependent on finances. RaFB
By September 2025, we hope to have a mental health peer support worker from S62 working with us as part of our RaFB session. This will be run as a pilot scheme for six months with a view to it becoming permanent if both finance is available and the need is still there.
We hope to start working towards having our own vehicle for RaFB purposes and will be approaching local car dealerships this next year to see if we can get sponsorship for a van.
We are working hard to raise further funding for our financial inclusions role at RaFB to continue from April 26. Funding for the Project Manager role will move back to a voluntary role from January 2026 as the current grant ends on 31 December 2025.
Financial Position
The financial statements are set out on pages 9 to 15. The charity received total income of £99,469 in this financial year (2024: £49,159). The majority of income is grant funding and full details of grants received during the year are provided on page 13 of this report. Total expenditure for the year was £72,926 (2024: £33,511), giving a surplus for the year of £26,543 (2024: a surplus of £15,648). The total funds at the year-end stand at £56,737 (2024: £30,194).
The general reserve of the charity, represented by unrestricted funds, stands at £18,782 at the year end (2024: £10,347).
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Arc Church Trustees` annual report continued for the year ended 31 March 2025
The charity's policy on reserves
The trustees of Arc Church/RaFB recognise the importance of a reserves policy to help demonstrate good stewardship and financial management.
The policy is to retain sufficient reserves:
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to ensure that Arc Church/RaFB has sufficient funds to meet its financial commitments
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to demonstrate that Arc Church/RaFB is sustainable into the future
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to ensure that the Arc Church/RaFB can manage future unforeseen financial diffficulties
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to ensure that excessive funds are not held without any identifiable reason or purpose
With this is mind, the trustees have agreed that the level of reserves should be 3 months operational costs. Based on the current expenditure this equates to £18,231.
The total unrestricted reserves at 31 March 2025 are £18,782.
Statement of Trustees responsibilities
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 charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper 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 Act 2011 and applicable accounting standards. 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.
The trustees declare that they have approved the above report.
Approved by the board of trustees on:
Signed:
Print name: _____ Date: _____Neal Goodwin 10th August 2025 Trustee
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Arc Church
Independent Examiner's Report
I report on the accounts of the charity for the period ending 31 March 2025, which are set out on pages 9 To 15.
Responsibilities and basis of report
As the charity trustees 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 Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the application Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
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:
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accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts 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.
Signed:
Angela Hayes, FMAAT Community Accountant 22 Brocklehurst Avenue Barnsley S70 3EE
Date: 14/08/2025
Angela Hayes is licensed and regulated by
AAT under licence number 1006755
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Arc Church Statement of Financial Activities for the year ended 31 March 2025
| Unrestricted funds £ Donations & Tithes 11,203 Grants 2 1,312 Donated food 3 19,114 Other income - Bank interest 25 TOTAL INCOME 31,654 Income from charitable activities |
Restricted funds £ - 67,815 - - - 67,815 |
2025 Unrestricted Total funds £ £ 11,203 8,246 69,127 - 19,114 14,860 - 23 25 252 99,469 23,381 |
Restricted funds £ - 25,778 - - - 25,778 |
2024 Total £ 8,246 25,778 14,860 23 252 |
|---|---|---|---|---|
| 49,159 |
Expenditure on charitable activities
| Unrestricted funds £ Wages and salaries 8 - Payroll costs - DBS Checks 16 TT FIW worker advisor costs - Trussell Trust FIW other costs - Consultancy/Freelance fees 1,425 Events & refreshments 561 General purchases - Food 19,225 Foodbank café costs 165 Rental for container 416 Advertising/promotional 298 Ministry expenses and projects 464 Equipment costs 276 Bank charges 15 Rent, rates and room hire 195 Insurance 419 Printing, postage & stationery 269 Telephone & internet 89 Website and IT 75 Professional fees 535 Donations 600 Membership & subscriptions 553 Training costs (inc staff) - Travel expenses (inc staff) 62 Uniform Volunteer expenses 102 Depreciation 516 Misc expenditure 104 TOTAL EXPENDITURE 26,380 Net income/expenditure 5,274 Transfers between funds 11 3,161 Total funds brought forward 10,347 Total funds carried forward 18,782 |
Restricted funds £ 16,202 98 59 10,162 8,530 - - - 2,547 - 937 - - 1,728 - 3,593 - 198 96 - - - - 775 304 670 26 621 - 46,546 21,269 (3,161) 19,847 37,955 |
2025 Unrestricted Total funds £ £ 16,202 - 98 - 75 - 10,162 - 8,530 - 1,425 - 561 - - 2,012 21,772 18,753 165 - 1,353 - 298 - 464 - 2,004 1,022 15 - 3,788 1,529 419 340 467 125 185 72 75 285 535 1,480 600 800 553 252 775 359 366 - 670 - 128 - 1,137 551 104 - 72,926 27,580 26,543 (4,199) - - 30,194 14,546 56,737 10,347 |
Restricted funds £ 3,927 - - - - - - - - - - - - - - 1,689 - 120 - - 94 - - - - - - - 101 5,931 19,847 - - 19,847 |
2024 Total £ 3,927 - - - - - - 2,012 18,753 - - - - 1,022 - 3,218 340 245 72 285 1,574 800 252 359 - - - 551 101 |
|---|---|---|---|---|
| 33,511 | ||||
| 15,648 - 14,546 |
||||
| 30,194 |
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Arc Church Balance Sheet as at 31 March 2025
| Fixed Assets 4 Current Assets Debtors 5 Cash at Bank and in hand Creditors -amounts due within one year 6 Net current assets Net assets Represented by: General funds Restricted funds 11 Total funds |
2025 £ 1,358 79 57,673 57,752 (2,372) 55,379 56,737 18,782 37,955 56,737 |
2024 £ 1,874 79 55,445 |
|---|---|---|
| 55,524 (27,204) |
||
| 28,320 | ||
| 30,194 | ||
| 10,347 19,847 |
||
| 30,194 |
Approved by the board of trustees on: _____29th July 2025
Signed on their behalf by:
Signed:
Print name: _______Neal Goodwin Trustee
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Arc Church Notes to the financial statements for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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) (effective 1 January 2019) - (Charities SORP (FRS102)) and with the Charities Act 2011.
Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant account policy note(s).
The accounts have been prepared using the natural classification method.
Going Concern Note
The financial statements have been prepared on a going concern basis. The trustees have considered the level of funds held and the expected level of income and expenditure for the 12 months following the authorising of these financial statements and consider the going concern basis appropriate.
Incoming Resources
All material incoming resources have been included in the Statement of Financial Activities when the charity is entitled to the income, after any performance conditions attached are met, when it is probable that the income will be received and when the amount can be measured reliably. Donations and grants received for the general purposes of the Foodbank are included in unrestricted funds.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS102).
Goods donated and stock held for distribution by the foodbank are recognised as incoming resources within donated income only when distributed, with an equivalent amount being included as resources expended.
Resources Expended
All expenditure is accounted for on an accruals basis and has been analysed using a natural classification. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and all deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
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Arc Church Notes to the financial statements for the year ended 31 March 2025
Funds
The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity.
Restricted funds have been provided to the charity for particular purposes and may only be spent for the purposes for which they were given. Any balance remaining on a restricted fund at the end of the year is carried forward as a balance on that fund, unless permission has been given by the funder to remove the restriction on the balance outstanding.
Fixed Assets
Tangible fixed assets with a cost exceeding £500, are capitalised and depreciated over their expected useful lives. The rates applicable are:
Equipment 25% straight line Fixture and fittings 20% straight line
Where an asset has been funded via a restricted fund, it will be capitalised and depreciated over its useful life, or the length of the project/funding which ever is shorter.
Taxation
The charity is exempt from corporation tax on Income from its charitable activities.
Pension costs
The charity operates a defined contribution pension scheme. Pension costs charged to the Statement of Financial Activities represent the contributions payable by the charity in the year.
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Arc Church
Notes to the financial statements for the year ended 31 March 2025
| 2 Grants Unrestricted funds £ Trussell Trust - Financial Inclusion Worker (FIW) - Trussell Trust - Strategic Resources - Awards for All - Arnold Clark 1,000 Voluntary Action Rotherham Ltd - Grants less than £500 312 1,312 |
Restricted funds £ 47,815 18,000 - - 2,000 - 67,815 |
Total Total 2025 2024 £ £ 47,815 - 18,000 16,778 - 9,000 1,000 2,000 - 312 - 69,127 25,778 |
|---|---|---|
All grant income received in 2024 was restricted.
3 Donated goods
The Statement of Financial Activities includes the estimated value of food that has been donated and used by Rawmarsh Foodbank (RaFB).
The estimated cost of food has been calculated by weight at an average retail cost of £2.37 per kilogram.
| 4 Tangible Fixed Assets Cost or valuation at 1 April 2024 Additions Disposals at 31 March 2025 Depreciation at 1 April 2024 Disposals charge this period at 31 March 2025 Net book value at 31 March 2025 at 31 March 2024 |
Fixtures & Fittings £ 1,656 621 - 2,277 359 - 945 1,304 973 1,297 |
Equipment £ 769 - - 769 192 - 192 384 385 577 |
Total Assets £ 2,425 621 - |
|---|---|---|---|
| 3,046 | |||
| 551 - 1,137 |
|||
| 1,688 | |||
| 1,358 | |||
| 1,874 |
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Arc Church Notes to the financial statements for the year ended 31 March 2025
| 5 Debtors: amounts falling due within one year Prepayments 6 Creditors: amounts falling due within one year Accruals Accounts payable HMRC liabilities Deferred grant income |
2025 £ 79 79 2025 £ 1,990 83 299 - 2,372 |
2024 £ 79 |
|---|---|---|
| 79 | ||
| 2024 £ 1,488 639 843 24,234 |
||
| 27,204 |
7 Trustees and key management remuneration, benefits and expenses
Other than re-imbursed expenses made on behalf of the charity, no trustees received remuneration for their role as a trustee or received benefits or expenses during this or the previous financial year.
| 8 Staff Costs Salaries Employers national insurance Employers allowance Employer pension contributions |
2025 Total £ 15,912 941 (941) 290 16,202 |
2024 Total £ 3,858 219 (219) 69 |
|---|---|---|
| 3,927 |
No employee received emoluments of more than £60,000.
The average number of employees during the period was 1 (2024 - 1).
9 Related party transactions
One trustee is employed as a Project Worker by the CIO, the employment commenced in January 2024 and is permitted within the governing document. The trustee received a salary and pension payments amounting to £16,202 (2024: £3,927).
1 trustee recently became a trustee of the Drop in Centre, the charity paid rent and room hire during the year amounting to £3,893.
Two of the trustees are husband and and wife. A number of trustees make donations to the CIO. There were no other related party transactions.
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Arc Church Notes to the financial statements for the year ended 31 March 2025
10 Independent examination and accountancy services
The cost of the accounts preparation was provided by FH Accountancy Services at a cost of £300. (2024: £450, including independent examination).
The Independent examination was provided by Angela Hayes, Community Accountant at a cost of £200.
11 Movement in funds
| 2025 Restricted funds Awards for All Trussell Trust - Strategic resources Trussell Trust - Financial Inclusion Worker Voluntary Action Rotherham Ltd |
Opening balance £ 7,090 12,757 - - 19,847 |
Incoming resources £ - 18,000 47,815 2,000 67,815 |
(Resources expended) £ (7,090) (16,383) (21,073) (2,000) |
Transfers £ - - (3,161) - (3,161) |
Closing balance £ - 14,374 23,581 - |
|---|---|---|---|---|---|
| (46,546) | 37,955 |
Transfers
The transfer between funds is the management charge for the Financial Inclusion project in partnership with Citizen's Advice Bureau.
| 2024 Restricted funds Awards for All Trussell Trust - Strategic resources |
Opening balance £ - - - |
Incoming resources £ 9,000 16,778 25,778 |
(Resources expended) £ (1,910) (4,021) |
Transfers £ - - - |
Closing balance £ 7,090 12,757 |
|---|---|---|---|---|---|
| (5,931) | 19,847 |
Restricted funds
Awards for All
A one year grant received for food and the foodbank service including the rental of the container.
Trussell Trust
A two year grant towards the cost of employing a Project Manager to support the foodbank which is part of Arc Church CIO.
Trussell Trust - Financial Inclusion Worker
To work in partnership with Citizen's Advice Bureau to provide weekly sessions for those attending the Rawmarsh Foodbank. To support people to tackle the issues that have led to their financial crisis and to move to a position of greater financial resilience.
Voluntary Action Rotherham Ltd
Funding for the provison of Christmas/Winter/New Year food support to families struggling to afford food in Rotherham.
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