West Denton Community Church
Report and Accounts Year ended 31 August 2025
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
WEST DENTON COMMUNITY CHURCH
CHARITY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2025
Trustees
Catherine Carvel Luke Parker Carly Frame Stuart Woodward (appointed September 2025)
Governing Document
Constitution dated 17 October 2022
Charity Registration Number Principal Address
1200703 7 The Burnside, West Denton, Newcastle upon Tyne, NE5 5BR
Independent Examiner
Sarah Crispin ACA Stewardship 1 Lamb's Passage London EC1Y 8AB
Bankers
The Cooperative Bank
| Contents | Page |
|---|---|
| Charity Information | 1 |
| Trustees' Annual Report | 2-4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Accounts | 8-15 |
| Detailed Statement of Financial Activities with Comparatives | 16 |
Page 1
Trustees' report for the year ended 31 August 2025
The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 August 2025.
Objects of the charity
The charity, which is a church, is governed by a constitution and is constituted as a charitable incorporated organisation. The charity's principal object, as set out in its governing document, is to advance the Christian faith for the benefit of the public in accordance with our Statements of Faith.
Summary of the charity's main activities and achievements
To further the above objects and vision, the charity's main activities involved providing services for prayer and worship, Christian teaching, pastoral care, and outreach work in the community.
This year, we have seen growth in the number of people engaging with the regular Sunday services and have sought to ensure that they remain welcoming and accessible to all whilst providing solid Christian teaching. We have integrated 15 new members into the church, many of whom are now involved in different church activities.
We have cared for several members through extremely difficult personal circumstances, including bereavement and significant mental/physical health issues.
Significantly, we also secured the purchase of our church building and have begun to apply for funding to enable us to make some important repairs and exciting renovations.
We also secured funding to employ a Community Worker. We have appointed someone to this role to begin in April 2026 on a 3-year, part-time basis. We hope she will equip our church community to reach out to local people more impactfully – especially those who have difficult life circumstances.
Our weekly events continue to be attended well. Across our community café, two youth clubs and our baby/toddler group we are welcoming around 120 people into the building each week.
We continued to run “ad-hoc” events such as craft mornings, messy church, fun day and a holiday club for children/families. And pub quizzes and movie nights for adults. These have been great for establishing relationships with local people and inviting them into the church community.
We have continued to foster a relationship with two local care homes to try to support residents and offer friendship and support. Several residents now attend the weekly café, whilst some attend our movie nights.
We also hosted another “weekend together” as a church, which was effective for growing the church community together and planning for the year ahead.
In planning the activities, the Trustees have applied the guidance on public benefit issued by the Charity Commission.
Financial review
During the year income increased by £210,551, to £362,376, and expenditure increased by £13,307, to £83,924. As a result, surplus for the year increased by £197,244, to £278,452 and the charity's net assets increased by the same amount, to £382,885. Net current assets increased by £50,147, to £154,580.
Page 2
Reserves policy
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £25,500 (which equates to about three months of unrestricted expenditure) so that the charity could continue to operate should income and/or expenditure vary adversely. At the year end, the charity held unrestricted cash of £122,943 and the charity is complying with its reserves policy.
Governance
The trustees are responsible for setting policy and making operating decisions. They meet regularly to monitor the charity's activities. The day-to-day operation of the charity has been delegated to a leadership team led by the Pastor. New trustees are recruited and appointed either by the existing trustees by a majority vote or by the West Denton Pastors.
Risk Statement
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks. We are pleased to report continued financial health and growth.
Legal and administrative details
| Charity name: | West Denton Community Church |
|---|---|
| Address for correspondence: | 7 The Burnside, West Denton, Newcastle upon Tyne, NE5 5BR |
| Governing document: | Constitution dated 17 October 2022 |
| Charity registration number: | 1200703 |
| Trustees responsible for | Appointed trustees: |
| managing the charity: | Carly Frame |
| Nominated Trustees (appointed by the West Denton pastors): | |
| Catherine Carvel | |
| Luke Parker | |
| Stuart Woodward(appointed 25 September 2025) | |
| West Denton pastors: | Philip Carvel |
| Luke Parker | |
| Bryan Spur | |
| Independent examiner: | Sarah Crispin ACA, |
| Stewardship, 1 Lamb’s Passage, London, E1Y 8AB |
Responsibilities of trustees
The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Page 3
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on a 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 the Charity (Accounts and Reports) Regulations 2008. 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.
Approval
This report was approved by the trustees and signed on their behalf by:
Catherine Carvel
Catherine Carvel (Jun 30, 2026 08:20:16 GMT+1)
Catherine Carvel
Date Jun 30, 2026
Page 4
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
WEST DENTON COMMUNITY CHURCH
('the Charity')
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 August 2025 on pages 6 to 16 following, which have been prepared on the basis of the accounting policies set out on pages 8 to 9.
Responsibilities and basis of report
As the charity’s trustees of the Charitable Incorporated Organisation 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 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
-
accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
-
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.
Sarah Crispin Sarah Crispin (Jun 30, 2026 09:17:23 GMT+1)
Sarah Crispin ACA Institute of Chartered Accountants in England and Wales Stewardship 1 Lamb's Passage London EC1Y 8AB
Date: Jun 30, 2026
Page 5
WEST DENTON COMMUNITY CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2025
| Note INCOME AND ENDOWMENTS FROM: Donations 3 Charitable activities 4 Investments 5 Other income 6 Total income and endowments EXPENDITURE ON: Charitable activities 7 Raising funds 8 Total expenditure Net income/(expenditure) Transfers between funds 15 Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 15 |
Unrestricted Funds £ 279,501 1,348 948 152 281,949 79,913 1,428 81,341 200,608 137,948 338,556 39,054 377,610 |
Restricted Funds £ 80,427 - - - 80,427 1,884 700 2,584 77,844 (137,948) (60,104) 65,379 5,275 |
Total Total Funds Funds 2025 2024 £ £ 359,928 151,137 1,348 660 948 28 152 - 362,376 151,825 81,796 70,617 2,128 - 83,924 70,617 278,452 81,208 - - 278,452 81,208 104,433 23,225 382,885 104,433 |
|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The notes on page 8-16 form part of these accounts.
Page 6
WEST DENTON COMMUNITY CHURCH
BALANCE SHEET
AS AT 31 AUGUST 2025
| Note FIXED ASSETS Tangible assets 10 CURRENT ASSETS Debtors 11 Cash at bank and in hand 12 CREDITORS: Amounts falling due within one year 13 Net current assets / (liabilities) TOTAL NET ASSETS FUND BALANCES 15 Unrestricted Funds General funds Restricted Funds |
Unrestricted Funds £ 228,305 228,305 30,639 122,943 153,582 (4,277) 149,305 377,610 377,610 377,610 - 377,610 |
Restricted Funds £ - - - 6,421 6,421 (1,146) 5,275 5,275 - - 5,275 5,275 |
Total Funds 2025 £ 228,305 228,305 30,639 129,364 160,003 (5,423) 154,580 382,885 377,610 377,610 5,275 382,885 |
Total Funds 2024 £ - |
|---|---|---|---|---|
| - | ||||
| 2,531 107,124 |
||||
| 109,655 (5,222) |
||||
| 104,433 | ||||
| 104,433 | ||||
| 39,054 | ||||
| 39,054 65,379 |
||||
| 104,433 |
The financial statements were approved by the Board of Trustees and were signed on its behalf by:
Catherine Carvel
---------------------------------------Catherine Carvel (Jun 30, 2026 08:20:16 GMT+1) Catherine Carvel
Jun 30, 2026 Date: _______
Charity number: 1200703
The notes on page 8-16 form part of these accounts.
Page 7
WEST DENTON COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
1 Statutory Information
The charity is a charitable incorporated organisation registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.
2 Accounting Policies
These financial statements are prepared on a going concern basis, under the historical cost convention.
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.
The previous year's accounts were prepared using the receipts and payments basis but, this year, the charity was obliged to prepare its accounts using the accruals basis. The results for 2024, which are comparatives quoted in these accounts, have been restated using the accruals basis (see note 18 for details).
The principles adopted in the preparation of the financial statements are set out below.
a) Going concern
The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations includes:
-
i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
-
ii) The charity relies heavily on volunteers to carry out many of its core activities. In particular, volunteers play a vital role in running our Sunday children’s groups, midweek toddler groups, and youth clubs. They also lead our midweek connect groups and run our Café Connect ministry. Our Sunday services are further supported by dedicated welcome, music, and refreshment teams. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from events and courses.
Investment income represents income generated by the charity's assets and includes income from letting the charity's property and bank interest.
Page 8
WEST DENTON COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
2 Accounting Policies (cont.)
c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
Expenditure on raising funds comprises the costs incurred on professional support for funding applications.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
d) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. Endowment funds are donations that are retained as capital in accordance with the donor's wishes. The nature of the restriction determines whether the endowments represent permanent endowments or expendable endowments.
e) Tangible fixed assets
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:
Freehold buildings
Over 50 years after taking account of the building's residual value
The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.
f) Pension scheme arrangements
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
g) Taxation
The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
h) Financial instruments
The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).
- i) Exemption from preparing a cashflow statement
The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.
j) Critical accounting estimates and areas of judgement ln preparing financial statements certain judgements, estimates and assumptions have to be made that affect the amounts recognised in the financial statements. The trustees consider the following to be significant:
-
i) The annual depreciation charge for property, plant and equipment is sensitive to changes in the estimates for useful economic life and residual value. These estimates are reassessed annually and, when necessary, adjusted to reflect current circumstances.
-
ii) The constructive obligation for grants payable is based on an assessment of the likely duration of the supported activity. Again this estimate is re-assessed annually and the obligation is adjusted to reflect current expectations.
Page 9
WEST DENTON COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
3 Donations
| Donations of cash and similar Other grants receivable Gift aid recoverable 4 Income from charitable activities Courses and events 5 Investment income Property letting Bank interest 6 Other income Miscellaneous income 7 Charitable expenditure a Costs incurred directly on specific activities Salaries, travel and expenses Telephone and utilities Ministry expenses Youth and children's work Outreach activities Rent and rates Grants payable (note 7c) b Costs incurred on support & administration Governance costs Independent examiner's fee Printing, postage and stationery Subscriptions and professional fees Bank fees Equipment Maintenance Depreciation of tangible fixed assets Insurance Total expenditure |
2025 £ 331,669 500 27,760 359,928 2025 £ 1,348 1,348 2025 £ 933 15 948 2025 £ 152 152 2025 £ 50,211 1,063 5,818 2,833 401 225 60,550 6,742 67,292 2,880 2,880 586 3,606 25 1,281 2,376 2,306 1,444 14,504 81,796 |
2024 £ 119,342 - 31,795 |
|---|---|---|
| 151,137 | ||
| 2024 £ 660 |
||
| 660 | ||
| 2024 £ - 28 |
||
| 28 | ||
| 2024 £ - |
||
| - | ||
| 2024 £ 47,641 - 9,180 1,969 668 - |
||
| 59,457 3,400 |
||
| 62,857 | ||
| 660 | ||
| 660 128 5,179 - 999 142 - 651 |
||
| 7,760 | ||
| 70,617 |
The fee payable to the independent examiner for preparing and examining the accounts was £2,880 (2024: £660); in addition the charity paid £495 (2024: £490) to Stewardship for payroll bureau.
Page 10
WEST DENTON COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
7 Charitable expenditure (cont.)
c Grants payable
| Grants for UK and overseas mission Grants for student ministry Grants for the relief of poverty The comparatives for the previous year are as follows: Grants for UK and overseas mission Grants for student ministry The charity's principal grants to institutions comprised: Frontiers UCCF Grants to institutions for less than £1,000 each Cost of raising funds Fundraising costs |
Institutions £ 4,520 1,830 192 6,542 Institutions £ 1,600 1,800 3,400 |
Individuals £ - - 200 200 Individuals £ - - - 2025 £ 3,800 1,650 1,092 6,542 2025 £ 2,128 2,128 |
2025 £ 4,520 1,830 392 |
|---|---|---|---|
| 6,742 | |||
| 2024 £ 1,600 1,800 |
|||
| 3,400 | |||
| 2024 £ 1,000 1,800 600 |
|||
| 3,400 | |||
| 2024 £ - |
|||
| - |
8 Cost of raising funds
9 Analysis of staff costs, the cost of key management personnel and trustee remuneration
The average monthly number of employees during the year was 1 (2024: 1). Most of the charity's activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
The charity's key management comprise the trustees and the key staff named on the Charity Information page. Total employment benefits payable to key management for the year were as follows:
| Other Employer Wages & employment pension salaries benefits contributions Trustees: Luke Parker 46,646 - 4,565 The following amounts were payable in the previous year: Other Employer Wages & employment pension salaries benefits contributions Trustees: Luke Parker 43,266 - 4,327 |
2025 £ 51,211 |
|---|---|
| 51,211 | |
| 2024 £ 47,593 |
|
| 47,593 |
Page 11
WEST DENTON COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
10 Tangible fixed assets
| Cost At 1 September 2024 Additions At 31 August 2025 Accumulated depreciation At 1 September 2024 Charge for the year At 31 August 2025 Net book value At 31 August 2025 At 31 August 2024 Debtors Falling due within one year: Trade debtors Gift aid recoverable Prepayments and accrued income Cash at Bank and in Hand Cash at bank with immediate access Petty cash Creditors: liabilities falling due within one year Trade creditors Accruals |
Freehold Property £ - 230,611 230,611 - 2,306 2,306 228,305 - 2025 £ 858 27,697 2,084 30,639 2025 £ 128,834 530 129,364 2025 £ 2,543 2,880 5,423 |
Total 2025 £ - 230,611 |
|---|---|---|
| 230,611 | ||
| - 2,306 |
||
| 2,306 | ||
| 228,305 | ||
| - | ||
| 2024 £ - 2,531 - |
||
| 2,531 | ||
| 2024 £ 107,124 - |
||
| 107,124 | ||
| 2024 £ 3,752 1,470 |
||
| 5,222 |
11 Debtors
12 Cash at Bank and in Hand
13 Creditors: liabilities falling due within one year
14 Pension commitments
During the year employer’s pension contributions totalling £4,565 (2024: £4,326) were payable to defined contribution personal pension schemes. Pension contributions of £1,065 were owing at the balance sheet date (2024: £540).
Page 12
WEST DENTON COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
15 Funds
During the year the movements in the charity's funds were as follows:
| General Unrestricted Funds Total Unrestricted Funds Restricted Funds Building fund Building purchase fund Benevolent fund Benevolent fund - youth Aggregate of funds |
Opening balance 2025 £ 39,054 39,054 - 65,379 - - 65,379 104,433 |
Incoming resources 2025 £ 281,949 281,949 813 73,206 5,909 500 80,427 362,376 |
Outgoing resources 2025 £ (81,341) (81,341) (700) (638) (746) (500) (2,584) (83,924) |
Transfers in the year 2025 £ 137,948 137,948 - (137,948) - - (137,948) - |
Gains and losses 2025 £ - - - - - - - - |
Closing balance 2025 £ 377,610 |
|---|---|---|---|---|---|---|
| 377,610 | ||||||
| 113 - 5,163 - |
||||||
| 5,275 | ||||||
| 382,885 |
The transfer is due to the contribution from the building purchase fund to the purchase of the building, which is an unrestricted asset.
Analysis of net assets by fund
The assets and liabilities of the various funds were as follows:
| Tangible fixed assets Debtors Cash at bank and in hand Creditors falling due within one year |
General Designated funds funds £ £ 228,305 - 30,639 - 122,943 - (4,277) - 377,610 - Unrestricted Funds |
Restricted funds £ - - 6,421 (1,146) 5,275 |
2025 £ 228,305 30,639 129,364 (5,423) |
|---|---|---|---|
| 382,885 |
In the previous year the movements in the charity's funds were as follows:
| General Unrestricted Funds Total Unrestricted Funds Restricted Funds Building purchase fund Aggregate of funds |
Opening balance 2024 £ 8,225 8,225 15,000 15,000 23,225 |
Incoming resources 2024 £ 100,006 100,006 51,819 51,819 151,825 |
Outgoing resources 2024 £ (69,177) (69,177) (1,440) (1,440) (70,617) |
Transfers in the year 2024 £ - - - - - |
Gains and losses 2024 £ - - - - - |
Closing balance 2024 £ 39,054 |
|---|---|---|---|---|---|---|
| 39,054 | ||||||
| 65,379 | ||||||
| 65,379 | ||||||
| 104,433 |
Page 13
WEST DENTON COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
15 Funds (cont.)
Analysis of net assets by fund
In the previous year, the assets and liabilities of the various funds were as follows:
| Debtors Cash at bank and in hand Creditors falling due within one year |
General Designated funds funds £ £ 2,531 - 41,745 - (5,222) - 39,054 - Unrestricted Funds |
Restricted funds £ - 65,379 - 65,379 |
2024 £ 2,531 107,124 (5,222) |
|
|---|---|---|---|---|
| General funds £ 2,531 41,745 (5,222) 39,054 |
||||
| 104,433 |
Building Purchase Fund
This fund holds donations received up to the date of the church building's acquisition that were intended to purchase the church building or to fund building renovations, capital repairs, etc. The fund was fully utilised following the purchase of the building.
Building Fund
This fund comprises donations received since the acquisition of the church building to support ongoing property renovations, capital repairs, structural renewals, and major maintenance projects, ensuring the building remains safe and fit for ministry use.
Benevolent Fund
This fund consists of donations given to provide practical support to those experiencing financial hardship within our community. In addition to crisis support, the fund is used to promote inclusion by enabling individuals to participate in church-led activities, training opportunities, or youth camps they might otherwise be unable to attend due to financial constraints.
Benevolent Youth Fund
This specific fund is restricted exclusively to supporting children and young people. It is used to provide financial assistance, bursaries, or subsidies, ensuring that cost is not a barrier and allowing youth to attend Christian camps and events.
16 Transactions with related parties
During the year the charity:
- a) received donations totalling £17,328 (2024: £25,000) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).
Except as disclosed in note 9, 'Analysis of staff costs', there have been no other transactions with related parties during the year.
17 Members
Each member of the charity has no liability if the charity is wound up.
Page 14
WEST DENTON COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
18 Reconciliation with previously reported funds
During the year the charity received over £250k of income and so can no longer prepare the accounts under a receipts and payments basis. The previous year's results have been restated in line with the Charities SORP.
| Reconciliation of reserves Previously reported reserves, at 31 August Adjustments arising from conversion to accruals accounting Gift aid receivable Other debtor Accounts payable Accrual for independent examination Accrual for legal fees Re-stated reserves, at 31 August Previously reported results Adjustments arising from conversion to accruals accounting Gift aid receivable Other debtor movement Accounts payable Accrual for independent examination Accrual for legal fees Re-stated results Reconciliation of results |
2024 £ 107,124 2,531 - (3,752) (660) (810) 104,433 2024 £ 84,481 2,531 (582) (3,752) (660) (810) 81,208 |
2023 £ 22,643 - 582 - - - |
|---|---|---|
| 23,225 | ||
Page 15
WEST DENTON COMMUNITY CHURCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES
FOR THE YEAR ENDED 31 AUGUST 2025
| Note INCOME AND ENDOWMENTS FROM: Donations 3 Charitable activities 4 Investments 5 Other income 6 Total income and endowments EXPENDITURE ON: Charitable activities: 7 Raising funds 8 Total Expenditure Net income/(expenditure) Transfers between funds 15 Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 15 |
General Designated 2025 2025 £ £ 279,501 - 1,348 - 948 - 152 - 281,949 - 79,913 - 1,428 - 81,341 - 200,608 - 137,948 - 338,556 - 39,054 - 377,610 - Unrestricted funds |
Restricted 2025 £ 80,427 - - - 80,427 1,884 700 2,584 77,844 (137,948) (60,104) 65,379 5,275 |
Total 2025 £ 359,928 1,348 948 152 362,376 81,796 2,128 83,924 278,452 - 278,452 104,433 382,885 |
General Designated 2024 2024 £ £ 99,318 - 660 - 28 - - - 100,006 - 69,177 - - - 69,177 - 30,829 - - - 30,829 - 8,225 - 39,054 - Unrestricted funds |
Restricted 2024 £ 51,819 - - - 51,819 1,440 - 1,440 50,379 - 50,379 15,000 65,379 |
Total 2024 £ 151,137 660 28 - 151,825 70,617 - 70,617 81,208 - 81,208 23,225 104,433 |
|||
|---|---|---|---|---|---|---|---|---|---|
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