Trustees’ Annual Report for the period From 30/11/2023 Period start date To 30/11/2024 Period end date
Charity name: Penhill Community Church Charity registration number: 1200098
Objectives and Activities
Summary of the purposes of the charity as set out in its governing document
The objects of Penhill Community Church is the advancement of the Christian faith in accordance with the Basis of Faith, primarily, but not exclusively, within Swindon and the surrounding neighbourhood; and such other charitable purposes as shall, in the opinion of the charity Trustees, put into practice the Christian faith in accordance with the Basis of Faith.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.
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Preaching - the preaching of the Word of God and the teaching of the truths set out in the Doctrines mentioned in the Penhill Community Church Basis of Faith.
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Worship - regular meetings for worship, prayer, teaching, and fellowship; outreach to the locality of Penhill Swindon; and involvement in world mission.
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Christianity Explored Courses - Introductions to the message of Jesus, resulting in three baptisms in October 2024.
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Communion - the commemoration of the Lord’s death in the Breaking of Bread on the first day of the week in so far as circumstances allow.
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Home Groups - during the week the Church family meets in each others homes to study the bible, pray for each other.
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Prayer meeting - once a month we meet in the Church building to pray for each other and Penhill.
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Community Outreach & Special Events - Light Party, Christmas Carol service at the Deers Leap Pub, Interactive Nativity Service, Easter Outreach Party.
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Church Family Building - Regular church lunches and an annual Away Day with teaching, fellowship, and games.
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Little Lights - a toddler group that runs every Thursday morning from 9:30-11am at the Penhill Community Church for any preschool child together with their mum, dad, granny or carer.
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Discussion evenings - we pick up a contemporary cultural topic and spend some in a group discussion reflecting on how the Bible helps us engage with it.
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Friendship Café - Weekly café providing tea, coffee, and conversation for the community.
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Training & Discipleship - Participation in South Central Gospel Partnership Ministry Training Course and specialised outreach training for our Ladies Outreach Worker.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit
The trustees have had due regard to the Charity Commission's guidance on public benefit when planning and delivering the charity’s activities. The trustees believe that the church’s work, which includes regular worship services, pastoral care, community outreach, and charitable support, provides significant benefit to the public in accordance with its charitable objectives.
Achievements and Performance
Summary of Main Achievements
During the past year, the church has successfully launched and maintained several initiatives that have made a significant difference in both introducing people to the Christian faith and supporting the Penhill community in social and practical ways.
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Light Party - Hosted around 80 community members for a safe, fun event including a message about Jesus.
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Christmas Carol Service at Deers Leap Pub - Provided an accessible environment for engagement with the Christian faith.
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Interactive Nativity Service - Enabled families and church members to actively participate in a nativity play.
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Easter Outreach Party - Visited a local orchard followed by refreshments and a story about Jesus.
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Church Family Building - Regular lunches and Away Day fostered fellowship and spiritual encouragement.
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Training & Discipleship - Members engaged in ministry training and outreach worker training to serve effectively.
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Christianity Explored Courses - Led to three baptisms in October 2024.
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Carol Services at the Deers Leap Pub : By hosting carol services at a local pub, the church provided an accessible and informal way for people who might not typically attend church services to engage with the Christian faith. This event brought together the local community, fostering relationships and a sense of togetherness during the Christmas season.
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Toddler Group : This has been an invaluable space for parents, carers, and young children to connect, offering support and friendship in a safe, welcoming environment.
Impact on Beneficiaries
These activities benefited the Penhill community by offering:
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Safe, engaging faith-oriented events for children and families.
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Opportunities to explore the Christian faith in informal settings.
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Pastoral, social, and spiritual support for community members.
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Encouragement and training for church members to participate in ministry.
Wider Benefits to Society
Through all these activities, the church has played a vital role in promoting social cohesion and community resilience within Penhill. By offering support through both spiritual teaching and practical aid, the church has positively contributed to the community’s well-being, fostering a sense of togetherness and helping individuals grow both personally and spiritually.
Financial Review
Review of the charity’s financial position at the end of the period
At the end of the reporting period, Penhill Community Church was able to meet all its financial obligations and maintained a stable financial position. There was no significant deficit, and income exceeded expenses, ensuring a positive cash flow throughout the year.
Total income for this period amounted to £34,729 , primarily from Church offerings and donations.
Expenditure for the year totalled £24,718
Statement explaining the policy for holding reserves stating why they are held
In arriving at a reserves policy, the trustees want to reflect Biblical principles as well as ensuring that any policy meets the requirements of the Charity Commission.
The trustees understand the main biblical principles in this areas as:
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Not hoarding riches for their own sake as expounded in both Genesis Chapter 41 and Mathew 6:19-21 and of;
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Using those riches (either now or in the future) for the benefit of the Kingdom of God or;
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Storing some of them so as to ensure the future continuing activities of the charity.
The trustees acknowledge the requirement by the Charity Commission for a reserves policy and understand the importance of a reserves policy to help demonstrate good stewardship and financial management and to manage its reputation.
Penhill Community Church reserves policy seeks to draw on both the Biblical and Charity Commission guidance in this area.
Our general reserves policy is to retain sufficient reserves:
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To ensure that the charity has sufficient funds to meet its short to medium term financial commitments;
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To demonstrate that the charity is sustainable into the future;
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To ensure that the charity is able to manage future unforeseen financial difficulties;
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To ensure that excessive funds are not held without any identifiable reason or for any identifiable purpose.
This reserves policy relates only to the charity’s unrestricted funds. Restricted funds may be held in addition to be used for the restricted purpose for which they were given.
Structure, Governance and Management
Governing Document and Structure of the Charity
Penhill Community Church is governed by a Charity Constitution in line with the Charity Commission's model for Charitable Incorporated Organisations (CIOs). The constitution outlines the church’s charitable purposes, rules for governance, and procedures for appointing trustees.
As a CIO, the church is a legally incorporated entity, which allows it to own property, enter into contracts, and act as a legal person in its own right. The trustees have limited liability, which ensures they are protected while maintaining accountability for the church’s charitable activities.
The church’s trustees are appointed by resolution at properly convened trustee meetings, as stipulated in the constitution. In selecting individuals for appointment, the trustees assess the skills, knowledge, and experience necessary for the effective administration of the CIO, including expertise in areas such as finance, legal matters, and ministry oversight. Trustees are appointed with careful consideration to ensure the board is equipped to meet the governance needs of the charity.
Reference and Administrative details
Charity name: Penhill Community Church Charity registration number: 1200098
Charity’s principal address: Penhill Community Church, 173a Penhill Drive, Swindon, SN2 5DX
Independent Examine: Chris Vaughan Accountants, 195 Ermin Street, Swindon, Wiltshire, SN3 4NA
Names of the charity trustees who served as a trustee in the reporting period Rachel Pike, David Childs-Clarke (Chair), Jason O’Sullivan, Hubrecht de Vos
Declarations
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees
Signature
Full name David Childs-Clarke Position Chair , Date 30th September 2025
REGISTERED COMPANY NUMBER: 120098 (England and Wales) REGISTERED CHARITY NUMBER: 120098
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 November 2024
for
Penhill Community Church CIO
Chris Vaughan Accountants 195 Ermin Street Swindon Wiltshire SN3 4NA
Penhill Community Church CIO
Contents of the Financial Statements for the Year Ended 30 November 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
Penhill Community Church CIO
Report of the Trustees for the Year Ended 30 November 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 2024. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the CIO is the advancement of the Christian faith in accordance with the as ia of faith, primarily, but not exclusively, within Swindon and the surrounding neighbourhood; and such other charitable purposes as shall.in the opinion of the trustees,put into practice the Christian faith in accordance with the basis of faith.
Significant activities
The purpose of the church is the advancement of the Christian faith within the Penhill, Swindon area.This is done through public worship,community outreach,bible teaching,and pastoral care.
Public benefit
In planning our activities the trustees keep in mind the Charity Commission guidance on public benefit at their trustee meetings. In view of the charity's objectives to advance the Christian religion for the benefit of the public in accordance with the teachings of the Christian faith as expressed in the bible. The work of the charity has continued to operate in accordance with these aims, seeking to promote public benefit through the charity's activities.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The charity is a CIO (Charitable Incorporated Organisation) controlled by its constitution registered on 17th August 2022.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
120098 (England and Wales)
Registered Charity number
120098
Registered office
173a Penhill Drive Swindon Wiltshire SN2 5DX
Trustees
D Childs-Clarke Chair R Pike J O'Sullivan H de Vos
Independent Examiner
Chris Vaughan Accountants 195 Ermin Street Swindon Wiltshire SN3 4NA
Approved by order of the board of trustees on 20 October 2025 and signed on its behalf by:
1
Penhill Community Church CIO
Report of the Trustees for the Year Ended 30 November 2024
D Childs-Clarke - Trustee
2
Independent Examiner's Report to the Trustees of Penhill Community Church CIO
Independent examiner's report to the trustees of Penhill Community Church CIO ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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 matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 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 accounting requirements of Section 396 of the 2006 Act 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; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Christopher Vaughan
Chris Vaughan Accountants 195 Ermin Street Swindon Wiltshire SN3 4NA
20 October 2025
3
Penhill Community Church CIO
Statement of Financial Activities
for the Year Ended 30 November 2024
| Period | |||||
|---|---|---|---|---|---|
| 17.8.22 | |||||
| Year Ended | to | ||||
| 30.11.24 | 30.11.23 | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies | 29,429 | 2,250 | 31,679 | 36,282 | |
| Investment income | 2 | 3,050 | - | 3,050 | 3,150 |
| Total | 32,479 | 2,250 | 34,729 | 39,432 | |
| EXPENDITURE ON | |||||
| Charitable activities | |||||
| Furtherance of the Christian faith | 24,718 | - | 24,718 | 29,638 | |
| NET INCOME | 7,761 | 2,250 | 10,011 | 9,794 | |
| Transfers between funds | 9 | (500) | 500 | - | - |
| Net movement in funds | 7,261 | 2,750 | 10,011 | 9,794 | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 9,782 | 12 | 9,794 | - | |
| TOTAL FUNDS CARRIED FORWARD | 17,043 | 2,762 | 19,805 | 9,794 |
The notes form part of these financial statements
4
Penhill Community Church CIO
Balance Sheet
30 November 2024
| 30.11.24 | 30.11.23 | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||||
| funds | funds | funds | funds | ||||
| Notes | £ | £ | £ | £ | |||
| CURRENT ASSETS | |||||||
| Debtors | 6 | - | - | - | 516 | ||
| Cash at bank and in hand | 17,043 | 2,762 | 19,805 | 10,619 | |||
| 17,043 | 2,762 | 19,805 | 11,135 | ||||
| CREDITORS | |||||||
| Amounts falling due within one year | 7 | - | - | - | (1,341) | ||
| NET CURRENT ASSETS | 17,043 | 2,762 | 19,805 | 9,794 | |||
| TOTAL ASSETS LESS CURRENT | |||||||
| LIABILITIES | 17,043 | 2,762 | 19,805 | 9,794 | |||
| NET ASSETS | 17,043 | 2,762 | 19,805 | 9,794 | |||
| FUNDS | 9 | ||||||
| Unrestricted funds | 17,043 | 9,782 | |||||
| Restricted funds | 2,762 | 12 | |||||
| TOTAL FUNDS | 19,805 | 9,794 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 20 October 2025 and were signed on its behalf by:
D Childs-Clarke - Trustee
The notes form part of these financial statements
5
Penhill Community Church CIO
Notes to the Financial Statements for the Year Ended 30 November 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
2. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| Period | ||
| 17.8.22 | ||
| Year Ended | to | |
| 30.11.24 | 30.11.23 | |
| £ | £ | |
| Rents received | 3,050 | 3,150 |
6
continued...
Penhill Community Church CIO
Notes to the Financial Statements - continued for the Year Ended 30 November 2024
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| Period | ||
|---|---|---|
| 17.8.22 | ||
| Year Ended | to | |
| 30.11.24 | 30.11.23 | |
| £ | £ | |
| Other operating leases | 2,862 | 2,834 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 November 2024 nor for the period ended 30 November 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 November 2024 nor for the period ended 30 November 2023.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 32,521 3,761 Investment income 3,150 - Total 35,671 3,761 EXPENDITURE ON Charitable activities Furtherance of the Christian faith 25,889 3,749 NET INCOME 9,782 12 TOTAL FUNDS CARRIED FORWARD 9,782 12 |
Total funds £ 36,282 3,150 |
|---|---|
| 39,432 | |
| 29,638 | |
| 9,794 | |
| 9,794 |
continued...
7
Penhill Community Church CIO
Notes to the Financial Statements - continued for the Year Ended 30 November 2024
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
|---|---|---|---|---|---|---|---|
| 30.11.24 | 30.11.23 | ||||||
| £ | £ | ||||||
| Other debtors | - | 516 | |||||
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||
| 30.11.24 | 30.11.23 | ||||||
| £ | £ | ||||||
| Bank loans and overdrafts (see note 8) | - | 1,016 | |||||
| Accruals and deferred income | - | 325 | |||||
| - | 1,341 | ||||||
| 8. | LOANS | ||||||
| An analysis of the maturity of loans is given below: | |||||||
| 30.11.24 | 30.11.23 | ||||||
| £ | £ | ||||||
| Amounts falling due within one year on demand: | |||||||
| Bank overdrafts | - | 1,016 | |||||
| 9. | MOVEMENT IN FUNDS | ||||||
| Net | Transfers | ||||||
| At | movement | between | At | ||||
| 1.12.23 | in funds | funds | 30.11.24 | ||||
| £ | £ | £ | £ | ||||
| Unrestricted funds | |||||||
| General fund | 9,782 | 4,188 | (500) | 13,470 | |||
| Church Workers | - | 3,573 | - | 3,573 | |||
| 9,782 | 7,761 | (500) | 17,043 | ||||
| Restricted funds | |||||||
| Hubert & Rebecca de Vos - missions | 500 | 2,240 | - | 2,740 | |||
| Jo Price- short term mission | (500) | - | 500 | - | |||
| Caring Fund | 12 | - | - | 12 | |||
| Helen Byrne mission | - | 10 | - | 10 | |||
| 12 | 2,250 | 500 | 2,762 | ||||
| TOTAL FUNDS | 9,794 | 10,011 | - | 19,805 |
continued...
8
Penhill Community Church CIO
Notes to the Financial Statements - continued for the Year Ended 30 November 2024
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 24,879 | (20,691) | 4,188 |
| Church Workers | 7,600 | (4,027) | 3,573 |
| 32,479 | (24,718) | 7,761 | |
| Restricted funds | |||
| Hubert & Rebecca de Vos - missions | 2,240 | - | 2,240 |
| Helen Byrne mission | 10 | - | 10 |
| 2,250 | - | 2,250 | |
| TOTAL FUNDS | 34,729 | (24,718) | 10,011 |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| in funds | 30.11.23 | ||
| £ | £ | ||
| Unrestricted funds | |||
| General fund | 9,782 | 9,782 | |
| Restricted funds | |||
| Hubert & Rebecca de Vos - missions | 500 | 500 | |
| Jo Price- short term mission | (500) | (500) | |
| Caring Fund | 12 | 12 | |
| 12 | 12 | ||
| TOTAL FUNDS | 9,794 | 9,794 | |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 35,671 | (25,889) | 9,782 |
| Restricted funds | |||
| Hubert & Rebecca de Vos - missions | 500 | - | 500 |
| Jo Price- short term mission | 3,231 | (3,731) | (500) |
| Caring Fund | 30 | (18) | 12 |
| 3,761 | (3,749) | 12 | |
| TOTAL FUNDS | 39,432 | (29,638) | 9,794 |
continued...
9
Penhill Community Church CIO
Notes to the Financial Statements - continued for the Year Ended 30 November 2024
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 November 2024.
11. RESTRICTED FUNDS
The charity operates restricted funds as follows -
Hubert & Rebecca Fund
Funds received to support long term work conducted by Hubert and Rebecca de Vos acting as volunteers with the mission organisation WEC International.
Jo Price
Funds provided to support Jo Price's work as a volunteer with WEC International. Caring
Funds used to provide support, at the discretion of the trustees, for individuals undergoing hardship. Helen Byrne
Funds provided to support Helen |Byrne's work as a volunteer with project Dengke.
10
Penhill Community Church CIO
Detailed Statement of Financial Activities for the Year Ended 30 November 2024
| Detailed Statement of Financial Activities for the Year Ended 30 November 2024 |
||
|---|---|---|
| Period | ||
| 17.8.22 | ||
| Year Ended | to | |
| 30.11.24 | 30.11.23 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 25,779 | 27,423 |
| Grants | 5,900 | 8,859 |
| 31,679 | 36,282 | |
| Investment income | ||
| Rents received | 3,050 | 3,150 |
| Total incoming resources | 34,729 | 39,432 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 10,812 | 8,248 |
| Rent | 2,862 | 2,834 |
| Water and sewage | 247 | 771 |
| Insurance | 260 | - |
| Light and heat | 3,659 | 4,541 |
| Postage and stationery | 148 | 531 |
| Internet and webhosting | 421 | 365 |
| Sundries | 1,470 | 383 |
| Housekeeping | 1,086 | 981 |
| Waste management | 391 | 334 |
| Speakers' gifts | 200 | 100 |
| Worship and AV equipment | 60 | 231 |
| Outreaches | 561 | 1,132 |
| Repairs and renewals | 245 | 3,808 |
| Training | 513 | - |
| Overseas missions | 1,615 | 5,331 |
| 24,550 | 29,590 | |
| Support costs | ||
| Management | ||
| Administration | 168 | 48 |
| Total resources expended | 24,718 | 29,638 |
| Net income | 10,011 | 9,794 |
This page does not form part of the statutory financial statements
11
REGISTERED COMPANY NUMBER: 120098 (England and Wales) REGISTERED CHARITY NUMBER: 120098
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 November 2024
for
Penhill Community Church CIO
Chris Vaughan Accountants 195 Ermin Street Swindon Wiltshire SN3 4NA
Penhill Community Church CIO
Contents of the Financial Statements for the Year Ended 30 November 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
Penhill Community Church CIO
Report of the Trustees for the Year Ended 30 November 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 2024. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the CIO is the advancement of the Christian faith in accordance with the as ia of faith, primarily, but not exclusively, within Swindon and the surrounding neighbourhood; and such other charitable purposes as shall.in the opinion of the trustees,put into practice the Christian faith in accordance with the basis of faith.
Significant activities
The purpose of the church is the advancement of the Christian faith within the Penhill, Swindon area.This is done through public worship,community outreach,bible teaching,and pastoral care.
Public benefit
In planning our activities the trustees keep in mind the Charity Commission guidance on public benefit at their trustee meetings. In view of the charity's objectives to advance the Christian religion for the benefit of the public in accordance with the teachings of the Christian faith as expressed in the bible. The work of the charity has continued to operate in accordance with these aims, seeking to promote public benefit through the charity's activities.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The charity is a CIO (Charitable Incorporated Organisation) controlled by its constitution registered on 17th August 2022.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
120098 (England and Wales)
Registered Charity number
120098
Registered office
173a Penhill Drive Swindon Wiltshire SN2 5DX
Trustees
D Childs-Clarke Chair R Pike J O'Sullivan H de Vos
Independent Examiner
Chris Vaughan Accountants 195 Ermin Street Swindon Wiltshire SN3 4NA
Approved by order of the board of trustees on 20 October 2025 and signed on its behalf by:
1
Penhill Community Church CIO
Report of the Trustees for the Year Ended 30 November 2024
D Childs-Clarke - Trustee
2
Independent Examiner's Report to the Trustees of Penhill Community Church CIO
Independent examiner's report to the trustees of Penhill Community Church CIO ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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 matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 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 accounting requirements of Section 396 of the 2006 Act 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; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Christopher Vaughan
Chris Vaughan Accountants 195 Ermin Street Swindon Wiltshire SN3 4NA
20 October 2025
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Penhill Community Church CIO
Statement of Financial Activities
for the Year Ended 30 November 2024
| Period | |||||
|---|---|---|---|---|---|
| 17.8.22 | |||||
| Year Ended | to | ||||
| 30.11.24 | 30.11.23 | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies | 29,429 | 2,250 | 31,679 | 36,282 | |
| Investment income | 2 | 3,050 | - | 3,050 | 3,150 |
| Total | 32,479 | 2,250 | 34,729 | 39,432 | |
| EXPENDITURE ON | |||||
| Charitable activities | |||||
| Furtherance of the Christian faith | 24,718 | - | 24,718 | 29,638 | |
| NET INCOME | 7,761 | 2,250 | 10,011 | 9,794 | |
| Transfers between funds | 9 | (500) | 500 | - | - |
| Net movement in funds | 7,261 | 2,750 | 10,011 | 9,794 | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 9,782 | 12 | 9,794 | - | |
| TOTAL FUNDS CARRIED FORWARD | 17,043 | 2,762 | 19,805 | 9,794 |
The notes form part of these financial statements
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Penhill Community Church CIO
Balance Sheet
30 November 2024
| 30.11.24 | 30.11.23 | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||||
| funds | funds | funds | funds | ||||
| Notes | £ | £ | £ | £ | |||
| CURRENT ASSETS | |||||||
| Debtors | 6 | - | - | - | 516 | ||
| Cash at bank and in hand | 17,043 | 2,762 | 19,805 | 10,619 | |||
| 17,043 | 2,762 | 19,805 | 11,135 | ||||
| CREDITORS | |||||||
| Amounts falling due within one year | 7 | - | - | - | (1,341) | ||
| NET CURRENT ASSETS | 17,043 | 2,762 | 19,805 | 9,794 | |||
| TOTAL ASSETS LESS CURRENT | |||||||
| LIABILITIES | 17,043 | 2,762 | 19,805 | 9,794 | |||
| NET ASSETS | 17,043 | 2,762 | 19,805 | 9,794 | |||
| FUNDS | 9 | ||||||
| Unrestricted funds | 17,043 | 9,782 | |||||
| Restricted funds | 2,762 | 12 | |||||
| TOTAL FUNDS | 19,805 | 9,794 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 20 October 2025 and were signed on its behalf by:
D Childs-Clarke - Trustee
The notes form part of these financial statements
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Penhill Community Church CIO
Notes to the Financial Statements for the Year Ended 30 November 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
2. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| Period | ||
| 17.8.22 | ||
| Year Ended | to | |
| 30.11.24 | 30.11.23 | |
| £ | £ | |
| Rents received | 3,050 | 3,150 |
6
continued...
Penhill Community Church CIO
Notes to the Financial Statements - continued for the Year Ended 30 November 2024
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| Period | ||
|---|---|---|
| 17.8.22 | ||
| Year Ended | to | |
| 30.11.24 | 30.11.23 | |
| £ | £ | |
| Other operating leases | 2,862 | 2,834 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 November 2024 nor for the period ended 30 November 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 November 2024 nor for the period ended 30 November 2023.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 32,521 3,761 Investment income 3,150 - Total 35,671 3,761 EXPENDITURE ON Charitable activities Furtherance of the Christian faith 25,889 3,749 NET INCOME 9,782 12 TOTAL FUNDS CARRIED FORWARD 9,782 12 |
Total funds £ 36,282 3,150 |
|---|---|
| 39,432 | |
| 29,638 | |
| 9,794 | |
| 9,794 |
continued...
7
Penhill Community Church CIO
Notes to the Financial Statements - continued for the Year Ended 30 November 2024
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
|---|---|---|---|---|---|---|---|
| 30.11.24 | 30.11.23 | ||||||
| £ | £ | ||||||
| Other debtors | - | 516 | |||||
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||
| 30.11.24 | 30.11.23 | ||||||
| £ | £ | ||||||
| Bank loans and overdrafts (see note 8) | - | 1,016 | |||||
| Accruals and deferred income | - | 325 | |||||
| - | 1,341 | ||||||
| 8. | LOANS | ||||||
| An analysis of the maturity of loans is given below: | |||||||
| 30.11.24 | 30.11.23 | ||||||
| £ | £ | ||||||
| Amounts falling due within one year on demand: | |||||||
| Bank overdrafts | - | 1,016 | |||||
| 9. | MOVEMENT IN FUNDS | ||||||
| Net | Transfers | ||||||
| At | movement | between | At | ||||
| 1.12.23 | in funds | funds | 30.11.24 | ||||
| £ | £ | £ | £ | ||||
| Unrestricted funds | |||||||
| General fund | 9,782 | 4,188 | (500) | 13,470 | |||
| Church Workers | - | 3,573 | - | 3,573 | |||
| 9,782 | 7,761 | (500) | 17,043 | ||||
| Restricted funds | |||||||
| Hubert & Rebecca de Vos - missions | 500 | 2,240 | - | 2,740 | |||
| Jo Price- short term mission | (500) | - | 500 | - | |||
| Caring Fund | 12 | - | - | 12 | |||
| Helen Byrne mission | - | 10 | - | 10 | |||
| 12 | 2,250 | 500 | 2,762 | ||||
| TOTAL FUNDS | 9,794 | 10,011 | - | 19,805 |
continued...
8
Penhill Community Church CIO
Notes to the Financial Statements - continued for the Year Ended 30 November 2024
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 24,879 | (20,691) | 4,188 |
| Church Workers | 7,600 | (4,027) | 3,573 |
| 32,479 | (24,718) | 7,761 | |
| Restricted funds | |||
| Hubert & Rebecca de Vos - missions | 2,240 | - | 2,240 |
| Helen Byrne mission | 10 | - | 10 |
| 2,250 | - | 2,250 | |
| TOTAL FUNDS | 34,729 | (24,718) | 10,011 |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| in funds | 30.11.23 | ||
| £ | £ | ||
| Unrestricted funds | |||
| General fund | 9,782 | 9,782 | |
| Restricted funds | |||
| Hubert & Rebecca de Vos - missions | 500 | 500 | |
| Jo Price- short term mission | (500) | (500) | |
| Caring Fund | 12 | 12 | |
| 12 | 12 | ||
| TOTAL FUNDS | 9,794 | 9,794 | |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 35,671 | (25,889) | 9,782 |
| Restricted funds | |||
| Hubert & Rebecca de Vos - missions | 500 | - | 500 |
| Jo Price- short term mission | 3,231 | (3,731) | (500) |
| Caring Fund | 30 | (18) | 12 |
| 3,761 | (3,749) | 12 | |
| TOTAL FUNDS | 39,432 | (29,638) | 9,794 |
continued...
9
Penhill Community Church CIO
Notes to the Financial Statements - continued for the Year Ended 30 November 2024
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 November 2024.
11. RESTRICTED FUNDS
The charity operates restricted funds as follows -
Hubert & Rebecca Fund
Funds received to support long term work conducted by Hubert and Rebecca de Vos acting as volunteers with the mission organisation WEC International.
Jo Price
Funds provided to support Jo Price's work as a volunteer with WEC International. Caring
Funds used to provide support, at the discretion of the trustees, for individuals undergoing hardship. Helen Byrne
Funds provided to support Helen |Byrne's work as a volunteer with project Dengke.
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Penhill Community Church CIO
Detailed Statement of Financial Activities for the Year Ended 30 November 2024
| Detailed Statement of Financial Activities for the Year Ended 30 November 2024 |
||
|---|---|---|
| Period | ||
| 17.8.22 | ||
| Year Ended | to | |
| 30.11.24 | 30.11.23 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 25,779 | 27,423 |
| Grants | 5,900 | 8,859 |
| 31,679 | 36,282 | |
| Investment income | ||
| Rents received | 3,050 | 3,150 |
| Total incoming resources | 34,729 | 39,432 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 10,812 | 8,248 |
| Rent | 2,862 | 2,834 |
| Water and sewage | 247 | 771 |
| Insurance | 260 | - |
| Light and heat | 3,659 | 4,541 |
| Postage and stationery | 148 | 531 |
| Internet and webhosting | 421 | 365 |
| Sundries | 1,470 | 383 |
| Housekeeping | 1,086 | 981 |
| Waste management | 391 | 334 |
| Speakers' gifts | 200 | 100 |
| Worship and AV equipment | 60 | 231 |
| Outreaches | 561 | 1,132 |
| Repairs and renewals | 245 | 3,808 |
| Training | 513 | - |
| Overseas missions | 1,615 | 5,331 |
| 24,550 | 29,590 | |
| Support costs | ||
| Management | ||
| Administration | 168 | 48 |
| Total resources expended | 24,718 | 29,638 |
| Net income | 10,011 | 9,794 |
This page does not form part of the statutory financial statements
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