**REGISTERED CHARITY: 1200154** ## **RECEIPTS AND PAYMENTS ACCOUNTS** **FOR THE YEAR ENDED** **31ST DECEMBER 2024** ## **ROOTED COMMUNITY CHURCH** ## **Contents of the Receipts & Payments Accounts for the Year Ended 31 December 2024** ||**PAGE**| |---|---| |Trustees' Report|1-4| |Independent Examiner's Report|5| |Statement of Receipts & Payments|6| |Statement of Assets & Liabilities|7| ## **Rooted Community Church Year ended 31st December 2024** ## **Annual Report of the Trustees** ## **Charitable Status** The charity is registered (No. 1200154) and governed in accordance with our Governing Document as a CIOFoundation, being first registered on 23[rd] August 2022. The registered administrative address for the charity is 98 Gillway Lane, Tamworth, Staffordshire, B79 8PL. ## **Structure, Governance and Management** The Trustees are responsible for the oversight of the church as a CIO and work in collaboration with the Church Core Leadership and Pastor, who oversee the spiritual and practical life of the church on a day-to-day basis. One of the Trustees, along with the Pastor, are also members of the Core Leadership. At charity inception, Trustees were taken through a rigorous induction and training as well as sharing in online training for faith communities with the Charity Commission. Additional Trustees have been provided with our document ‘Expectations of Trustees’, which includes: explanation of the roles and responsibilities of Trustees; expectations of how they should be expected to fulfil their roles as Trustees; the legal requirements of Trustees; along with direction to further training and equipping sources on the Charity Commission website. They are also provided with a copy of the Charity Constitution and the Church Life document which cover the Structure, Governance and Management of the Charity. Towards the end of the year, the Trustees, along with the Leadership Team, had training with a Charity Consultant to increase their knowledge and understanding of governance along with updating them of changes to the Charity Commissions expectations. All our Trustees are Partners of Rooted Community Church and are chosen for the different skills that they bring to the Board of Trustees to enable effective Governance. Transparency is maintained within the Governance and Management Structure by sharing all documentation between teams on Microsoft 365 Teams (apart from confidential pastoral matters). As part of Governance procedures, the Trustees regularly review the CIO Governing document to ensure compliance with Charity Governance. ## **Objectives and Activities** The Objects of the Church are: 1. The advancement of the Christian faith for the benefit of the public in accordance with the statement of the faith contained in the Constitution, Church Life document, and posted on the church website www.rootedcommunitychurch.co.uk 2. Such other charitable purposes as shall, in the opinion of the charity trustees, further the work of the church. Our activities throughout the year, from the inception of the church, have been with those aims in mind and with working for the public benefit as stated below. Our church name is the foundation for the 4 tag lines which undergird who we are and how we operate: Rooted Community Church - rooted in Christ - rooted together - rooted in community - rooted to thrive. Page 1 ## **Rooted Community Church Year ended 31st December 2024 Annual Report of the Trustees** ## **Objectives and Activities continued** During the past year of operation as Rooted Community Church (RCC) we have continued conducting services on a Sunday afternoon at 4pm; we have also begun a weekly Cafe Church congregation in our Community Hub in our local shopping centre, and begun a monthly All-age family service, both on a Sunday morning. All our services and activities have the aim of bringing people to faith in Christ and of equipping people to live out their faith and serve the community with the aim of extending the influence of the Christian faith – thus fulfilling our objective for the advancement of the Christian faith for the benefit of the public. Our weekly Rooted@Home small groups increased in number to 7 groups during the year - providing an additional format to help people grow in their faith and reach out to and fellowship with others. During the year we opened our Community Hub mentioned above. On Tuesday, Wednesday and Thursday mornings, through till early afternoon we held a WelcomeSpace in the Hub, in addition to WelcomeSpace operating on a Monday from the church premises we meet in. Many people have found friendship, support, love and care in a warm social environment through these times. We have also been able to offer prayer, practical support, opportunity to explore the Christian faith and direct people to other churches, charities and agencies for further help as needed. The Hub has seen over 2000 different people come through the facility during the year, with a core community of 25-30 being regularly involved each week by the year end. Through the year we continued our parent & toddler Stay & Play group on a Wednesday morning; a Rooted Youth club on a Friday evening and RootedKidz developed with the formation of our GLOW All-age congregation, utilising worship accessible for all ages, including music, actions, crafts, puppets and engaging teaching. In addition, we have had a number of seminars aimed at equipping and releasing people to live out their faith in healthy ways. Our activities are organised by and staffed by volunteers, with the additional help of the Pastor, who are Partners of Rooted Community Church, or regularly a part of the congregation. ## **Public Benefit Statement** When planning activities, the Trustees have considered the Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. To that end we seek to serve the community and be a part of the community as well as providing services in different ways, as mentioned above. We have conducted several local litter picks and carried out weeding around the local shops on paths and steps. We have also conducted a number of prayer walks around the community, praying into seen and felt needs and offering prayer to those whom we have met. Page 2 ## **Rooted Community Church Year ended 31st December 2024 Annual Report of the Trustees** ## **Achievements and Performance** As part of our worship we have during the period baptised 7 people as an act of their profession of faith in Christ. We have continued to see our congregation grow – leading to the starting of our 2 additional congregations of Cafe Church and GLOW All-Age. It is anticipated that both additional congregations will continue to grow and develop during the upcoming year, with GLOW moving from a monthly meeting to weekly. We also expect to continue to grow the number of Rooted@Home small groups during the year ahead and are intending to expand our equipping and enabling of volunteers to help them to serve even more effectively in today’s world. Our functioning and performance to meet our financial and charitable objectives are regularly reviewed at Trustee meetings to make sure that we stay on track and continue to improve. ## **Financial Review** During the year ended 31st December 2024, RCC has received total income of £83,146 (2023: £147, 791 for a 16 month period). The majority of the income has been tithes and offering donations to the church along with tax reclaimed on gift-aided donations. It is important to note that the income reported this year is more consistent with standard annual expectations as a significant proportion of income in 2023 (approximately £55k) was a result of large sum one-off giving from donors during the start-up of the church. The total expenditure in this period was £78,389 (2023: £75,892) which includes our full time pastor, premises rental, administrative costs and missional giving. The most notable increases in costs are related to supporting specific ministry areas of the church e.g. The Hub at Ankerside (licencing, utilities) and Kids & Youth work (weekly Youth meetings, monthly Glow services and craft sessions at The Hub). The resulting surplus of £4,757 (2023: £71,899) has meant we have been able to cover our running costs during the year and also retain the healthy reserves built up in the first financial period of the church. The free reserves cover approximately one year of operating costs, at current levels, giving us some operational reassurance. The reserves policy currently notes a free reserves optimum equivalent to two years of operating costs. Whilst the Trustees are aware that we currently fall short of this target, we are encouraged that in such a short period of time since the church started that we are 50% of the way there. The Trustees remain cautious with church spending, to work towards the reserve requirement, at the same time being mindful not to hinder the work and growth of the church in doing so. Full details of the income and expenditure (reported on a receipts and payments basis) are provided on Page 6. ## **Plans for Future Periods** As a church, we intend to continue to train and equip the volunteers and those in Ministries regarding their Roles and Responsibilities, and in areas such as Safeguarding and First Aid. The Trustees will continue to review and update the necessary Policies and Procedures. Page 3 ## **Rooted Community Church** **Year ended 31st December 2024** ## **Annual Report of the Trustees** ## **Charity Trustees at the time of this report and during the year to 31st December 2024** Gillian Johnson Margaret Ann Coleman William Shakespeare Susan Ann Milns Ex-officio Stephen Denis Mark Le Page (Pastor) Michelle Watts- Treasurer (appointed 15th April 2024) Andrew James Watts (resigned 5th February 2024) Jo Scott (resigned 5th February 2024) Paulus Daniel Van Harten (sabbatical for 12 months from 21st October 2024) Lindsay Scott (Appointed 15th April 2024 and resigned 21st October 2024) ## **The accounts were approved by the Trustees on:** ## **Signed on behalf of all Trustees:** ## **Name:** Page 4 Independent examiner's report to the trustees of Rooted Community Church For year ended 31 December 2024 I report on the accounts of the charity. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charicls trustees consider that an audit is not required for thi5 year under section 144(2) of the Charities Act 2011 (the 2011 Att) and that an independent examination is needed. It is my responslblllty to: examine the accounts under settion 145 of the 201 I Ac follow the procedures laid down in the general directions gNen by the Charlry Commissioners under section 145(5)(b) of the 201 l Ack and • state whether particular Ma￿r5 have come to my attendon. Basis of independent examiner's reporc My examination was carried out In accordance wlth the general directions given by the Charity Commission. An examination Includes a review of the accounting record$ kept by the charity and a comparison of the accounts presented with those records. It also includes considÈr2tion of jny unusual items or di5cIosures in the accounts and seeking explarbaoons from you as trustees concernlng any such maf¢ers. The procedures undertaken do not provide all the evidence that would be required in an audi¢ and consequently no opinion is ￿Ven as to whether the accounts present a 'true and fair view, and the report is limited to those matters set OLtt In the statement below. Independent examiner'5 Statement In connection wlth my examination, no matter ha5 come to my attention.. whl¢h give5 me reasonable cause to believe that in any material re5pert the requirements.. to keep accounting records in accordance with section 130 of the 201 l Acr and to prepare accounts which accord wlth the accounting records and comply with the accounting requiremenr5 of the 2011 Act have not been me¢ or I to which, in my opinion. attention should be drdwn in order to enable a proper understanding of the accounts to be reached. Slgned Date Carolyn Smith FMAAT censed and regulated by AAT under licence number 6102 Page 5 ## **Rooted Community Church Year ended 31st December 2024 Statement of Receipts & Payments** **----- Start of picture text -----**
16 months
2024 2023
Unrestricted Restricted Total
Total funds
funds funds funds *
£ £ £ £
Receipts
Gift-Aided donations 37,670 - 37,670 74,411
Non-Gift-Aided donations 32,019 - 32,019 29,629
One-off donation from Rooted Café Church - - - 25,614
Gift-Aid tax income from HMRC 10,524 - 10,524 15,970
Income from other activities 2,533 - 2,533 2,087
Grant income - 400 400 -
Bank interest received - - - 81
Sub total 82,746 400 83,146 147,792
Sale of Assets - - - -
Total receipts 82,746 400 83,146 147,792
Payments
Employment costs including pensions 43,057 - 43,057 42,218
Staff training and ministry resources 1,499 - 1,499 1,117
Missional giving 9,285 - 9,285 8,400
Ministry gifts to visiting speakers 3,000 - 3,000 600
Kids & youth ministry resources 762 400 1,162 -
Room hire 6,500 - 6,500 7,537
Insurance 1,064 - 1,064 1,579
IT software / consumables & licences 3,401 - 3,401 1,987
Design, printing and advertising 427 - 427 602
Accountancy fees 88 - 88 -
Legal and professional fees 2 - 2 2,829
Repairs, maintenance and small equipment [ 1,066 - 1,066 ] 2,586
Utilities & regulatory costs 4,426 - 4,426 242
Other training 852 - 852 330
Bank charges & merchant fees 71 - 71 -
Sundry expenses 430 - 430 373
Sub total 75,930 400 76,330 70,400
Purchases of Assets (see table) 2,059 - 2,059 5,493
Total payments 77,989 400 78,389 75,893
Net receipts/(payments) 4,757 - 4,757 71,899
Transfers between funds - - - -
Cash funds last period end 71,899 - 71,899 -
Cash funds this year end 76,656 - 76,656 71,899
**----- End of picture text -----**
* In the period ended 31st December 2023, all funds were unrestricted. Page 6 ## **Rooted Community Church As at 31st December 2024 Statement of Assets and Liabilities** **----- Start of picture text -----**
Statement of Assets and Liabilities 2024 2023
Restricted Unrestricted Total funds Total funds
Details funds funds
£ £ £ £
Cash funds
Bank current account - 76,656 76,656 71,899
Petty Cash - - - -
Total cash funds - 76,656 76,656 71,899
2024 2023
Fund to which Amount due Amount due
asset relates
£ £ £
Other monetary assets
Gift Aid due from HMRC Unrestricted 624 1,437
2024 2023
Fund to which
Cost Cost
asset belongs
Assets retained for the
charity’s own use PA equipment Unrestricted 3,525 2,435
Dishwasher Unrestricted 1,200 1,200
Church banners and pop-ups Unrestricted 1,008 1,008
PAT testing equipment Unrestricted 455 455
Unit 12 furniture Unrestricted 214 214
Stay & play equipment Unrestricted 80 181
Cooker 50% share Unrestricted 370 -
Youth equipment Unrestricted 130 -
Church furniture & fittings - tables, gazebos Unrestricted 419 -
IT equipment Unrestricted 50 -
7,451 5,493
Fund to which Amount due Amount due
liability relates
Liabilities
PAYE & NI due to HMRC Unrestricted 2,026 2,158
Pension costs Unrestricted 550 1,793
2,576 3,951
**----- End of picture text -----**
## **Notes to the Accounts** - 1) There has been no guarantee given by Rooted Community Church which has resulted in any potential liability at 31st December 2024. - 2) There is no outstanding debt at 31st December 2024 which is secured by an express charge on any of the assets of the charity. - 3) During the period to 31st December 2023 and as at 31st December 2023, all funds were unrestricted. In 2024 all restricted income had been utilised by 31st December 2024, hence no restricted funds were held at the year end. ## **Signed on behalf of all the trustees:** ## **Name:** ## **Date of Approval:** Page 7