Charity registration number 1203078 (England and Wales)
SINGLE FRIENDLY CHURCH NETWORK
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
SINGLE FRIENDLY CHURCH NETWORK
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Jacqueline Elton |
|---|---|
| Amelia Gosal | |
| Tim Hall | |
| Warren Nettleford | |
| Revd Kate Wharton | |
| Patrons | The Most Revd and Rt Hon Stephen Cottrell Archbishop of York |
| His Eminence Cardinal Vincent Nichols Archbishop of Westminster | |
| Bishop Mike Royal, General Secretary of Churches Together in England | |
| Bishop Pete Broadbent | |
| Chine McDonald, Director of Theos | |
| Revd Steve Chalke, founder of the Oasis Charitable Trust | |
| Charity number | 1203078 |
| Principal address | 86 Tavistock Place |
| London | |
| WC1H 9RT | |
| Independent examiner | Gary Howard FCA |
| Howard Wilson Chartered Accountants | |
| 36 Crown Rise | |
| Watford | |
| Hertfordshire | |
| WD25 0NE |
SINGLE FRIENDLY CHURCH NETWORK
CONTENTS
| Page | |
|---|---|
| Chair's Report | 1 |
| Trustees' report | 2 - 7 |
| Independent examiner's report | 8 |
| Statement of financial activities | 9 |
| Balance sheet | 10 |
| Notes to the financial statements | 11 - 17 |
SINGLE FRIENDLY CHURCH NETWORK
CHAIR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
This year we made a strategic decision to engage more proactively with denominations other than the Church of England. We’ve captured the imagination of lots of denominations around singleness, including the Methodist Church who published a Singleness Report presented at their 2024 Conference calling on the church to “welcome, affirm, and celebrate” the presence and contribution of single people.
We delivered training on single friendliness at theological colleges, churches, online and at drop-ins across the UK. Our new website has enabled us to share a wide range of resources for churches as well as training opportunities. And we are reaching many more people on social media enabling us to get the message out and fulfil our mission: to encourage churches of all denominations to welcome and value single people at every stage of life .
The Trustees have approved a new fundraising strategy to increase our work among UK churches in 2025 and beyond. In particular we aim to recruit a team of ‘Regional Champions’ to increase our capacity and support churches across the UK to become more single friendly.
A steady increase in the number of churches signing up to our Audit process has been one of the consequences of all this diverse engagement with different denominations. By the end of the year over 500 churches across the UK were working through our Audit.
The need for churches to become more single friendly is becoming ever more apparent. Christine, one of our supporters, summed it up well:
“I have been struggling with church culture as a single for 35 years. I am so very thrilled and thankful for the long-awaited work you are doing for singles. Your ministry is expanding and bearing fruit. Thank you for your vision, hard work, perseverance and commitment. I'm so glad that experience of church for singles will be so much better than mine as a result of your work.”
We hope and pray that Single Friendly Church Network can live up to those words of praise in the years to come.
Amelia Gosal Chair, Single Friendly Church Network
Date: 28 August 2025
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SINGLE FRIENDLY CHURCH NETWORK
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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).
Structure, Governance and Management
The charity is constituted as a Community Interest Company, registered with the Charity Commission for England Wales since16 May 2023.
The trustees who served during the year and up to the date of signature of the financial statements were:
Jacqueline Elton (appointed 22 July 2023) Amelia Gosal (appointed 28 February 2023) Tim Hall (appointed 28 February 2023) Warren Nettleford (appointed 22 July 2023) Revd Kate Wharton (appointed 03 March 2023)
Organisational Structure
Single Friendly Church Network has five Trustees:
Amelia Gosal – Chair of the charity Trustees. She is CEO Dr Edwards & Bishop Kings Fulham Charity and has extensive experience as both a Trustee and Charity Executive.
Rev Kate Wharton is a Vicar and is Chair of the House of Clergy in the Synod of the Church of England. Jacqueline Elton is the Founder of Single Friendly Church and was formerly CEO of Christian Connection. She is Chair of Transforming Faces – Canada and a Trustee of Highway One Trust. Tim Hall is retired having been a Business Executive operating within the IT industry. Warren Nettleford is a National TV News Presenter and Journalist. He is also MD of Right Thing Films.
The Board of Trustees meets at least four times per year. It sets all the policies of the charity and the Annual Budget. Each meeting receives a report on activities and an update on the income and expenditure for the year to date, identifying variations from the budgeted figures and projecting the cashflow of the charity for the remainder of the accounting period. The Board determines strategy and works to achieve the charity’s mission and objectives through oversight of the work carried out.
Most of the work of the charity is delivered through the services of freelance consultants and the charity does not currently have any remunerated employees.
Recruitment and Appointment of Trustees
The Trustees of Single Friendly Church Network aim to ensure that there is an effective Board for the charity, able to set strategy and policy and operate prudently within charitable law and all relevant legislation in order to achieve the charity’s objectives.
Where the Board discerns the need for new trustees because of a resignation or a gap in knowledge or skills amongst the existing Board, they will take action to recruit appropriate persons. This may include public advertisement of such a vacancy.
All prospective trustees must demonstrate to the Board’s satisfaction that they have a commitment to the mission and objectives of the charity and understand the key issues at the heart of Single Friendly Church Network.
Each such person must be a ‘Fit and Proper Person’, as defined in law, to act as a charity trustee.
Trustees must be appointed for a term of three years by a resolution passed at a properly convened meeting of the Board of Trustees.
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SINGLE FRIENDLY CHURCH NETWORK
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Objectives and Activities
The advancement of the Christian faith for the public benefit, in accordance with the statement of belief appearing in the schedule, by providing teaching and support (including financial support) to churches and other charitable Christian organisations, to increase access, inclusivity, and engagement within the church amongst people who are single.
Statement on Public Benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and Performance 1st April 2024 - 31st March 2025
This year we continued our mission as a charity to inspire a movement that welcomes and values single people in all our churches. In all we do our objective remains to encourage churches of all denominations to welcome and value single people at every stage of life .
To achieve this we acted to effectively engage with a wider range of denominations. We also refreshed our website to enhance the support available to churches.
Launching our new website
In July 2024 we launched a new website to help churches easily navigate our different resources and training opportunities. New features include: a fresh ‘Find-A-Single Friendly Church Map and directory; a resources archive providing easy access to information; event listings for webinars and in-person events; and opportunities to donate to our work.
Working across denominations this year we have:
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Attended the Church of England General Synod in July 2024, after featuring in their Love Matters Report. This enabled us to connect with leaders and diocesan representatives, further enhance our status within the C of E and spread the word about Single Friendly Church Network.
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Spoken at an Assemblies of God South East regional day to 150 leaders in February 2025. This opportunity led to an interview on the AOG leadership podcast ‘That CPD Show’ and an invitation to send resources to their National Conference in May 2025.
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Attended the Baptist Assembly in May 2024 and offered training to their 13 regional networks and four Baptist training colleges
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Connected with the Methodist Church after singleness was a key topic at their National Conference in Summer 2024. They published a Singleness Report which led to the Conference voting to “welcome, affirm, and celebrate” the presence and contribution of single people. SFCN were invited to attend the 2025 conference and run a Fringe event.
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Continued to work with Elim churches, running workshops in South West England and South Wales, and booked to attend their National Leaders Summit in May 2025.
“I have been struggling with church culture as a single for 35 years. I am so very thrilled and thankful for the longawaited work you are doing for singles. Your ministry is expanding and bearing fruit. Thank you for your vision, hard work, perseverance and commitment. I'm so glad that upcoming singles church experience will be so much better than mine as a result of your work.” - Christine
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SINGLE FRIENDLY CHURCH NETWORK
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Connecting with churches at events across England
This year we engaged with hundreds of new churches by attending exhibitions and gatherings around England. As well as sharing our mission and resources, these events also helped us to get a clearer picture of the conversation around singleness already happening in many UK churches. Events included:
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The Baptist Assembly (May 2024)
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Big Church Festival (May 2024) attended by 30,000 people over two days
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Church of England General Synod (July 2024)
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New Wine United (July 2024), where trustee Kate Wharton hosted a panel discussion on singleness, and offered SFCN resources to attendees
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Christian Resources Exhibition , Milton Keynes (October 2024), speaking to over 230 people from churches around the UK
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Churches Together in England Forum (March 2025), where we made new contacts with Salvation Army, New Testament Church of God, Church of God in Christ, and the Lutheran Church.
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At the CTE Forum we also welcomed Bishop Mike Royal, General Secretary of CTE, as a new Patron
"In my small group we led a session on singleness and our experiences in church. We had someone in their 80s who’d never been married, one couple and younger singles. It was encouraging especially for the married couple who said they didn’t know any of this before.” – Rebecca, Big Church Festival
Fundraising to further the work of SFCN
This year a fundraising consultant developed a fundraising strategy with SFCN to grow our income and enable us to increase our work among UK churches. As part of this we are beginning to make funding bids to grant-making trusts and appeal to our supporters through targeted fundraising.
Equipping churches through training
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The SFCN team delivered teaching sessions on singleness in theological colleges including Wycliffe Hall, London School of Theology and St Mellitus South West.
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This year we saw an increased number of training invitations from Church of England deaneries, including Hampstead, Hatfield, Huddersfield and Emly. In January 2025 we ran an online session for the National Deaneries Network. Their network has over 200 leaders including several bishops.
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Our Church Engagement Officer ran workshops and Drop Ins across the UK, visiting Edinburgh, Sheffield, Leeds, Plymouth and Bristol.
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We continue to run online webinars on becoming a Single Friendly Church. We also hosted a series of Resource Zooms focussing on different times of year – Summer Holidays, Christmas and Mother’s Day. These meetings enabled us to gather fresh ideas from churches and individuals, as well as share tips from our own research.
Providing resources for churches
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This year 261 church leaders and individuals requested our 5 Steps Guided Audit to start their journey towards becoming Single Friendly.
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By the end of the year, 511 churches were working through our Audit.
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We now have 54 official Single Friendly Churches who have completed the Audit. We are starting to refer to these as our gold standard churches.
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We launched our new Guided Audit in May 2024, after reshaping it in response to feedback from churches. The new Audit is easier to complete and more adaptable for different types of churches. We have received very positive feedback, especially from churches in unique contexts such as St Marys Eco Church in London.
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In April 2024 we ran a survey exploring End of Life and how churches currently help single people to prepare. Over half of respondents shared that their churches do not currently offer any practical help in thinking about this topic. Since publishing the findings, the team has been working on a resource for churches, which launched in Spring 2025.
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We updated our resources for churches on key times of year, based on stories and ideas shared at our Resource Zooms. These included Mother’s Day, Summer Holidays and Christmas.
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In March 2025 we launched a new ‘Top Tips’ video series to provide bitesize video resources on key topics such as Mothers Day and our Guided Audit.
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SINGLE FRIENDLY CHURCH NETWORK
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
For me, the idea that single people don't always feel welcome and included in church was a blind spot, but as I studied the Audit I realised that a single person's experiences of church is different from mine. I'm now much more aware of the language I use and the stories I tell in talks." – Single Friendly Church leader
"My favourite thing when doing the Audit was having an open chat with the staff team. For example, we discussed language and that we have all been on the receiving end of someone’s inappropriate comment or made an inappropriate comment ourselves. Using the Audit helped us discuss having the grace to recognise when we have said the wrong thing and apologise but also having the grace to offer forgiveness when someone has said something wrong to us." Tibz, Church Leader in Essex
Theology of singleness
Many single people and churches have shared with us that they would like more in-depth resources on the theology of singleness. We began planning a new video series involving theologians across the denominations, the majority with first-hand experience of singleness. Filming will start in July 2025.
In the media:
Our work was featured on several podcasts and radio shows throughout the year. We spoke about ‘Healthy Singleness’ on the ‘Ascend Men’ podcast and conducted interviews with Konnect Radio and Monkey Nut Audio. We were also featured twice on Premier Radio, speaking about single people in leadership in July 2024, and being single at Christmas in December.
Major Post Accounting Period Events
A comprehensive Church engagement strategy was agreed on shortly after the end of this accounting period.
“Using these resources has made me think about the word family – people might not feel like part of the church family if they are here for the first time or it is a sensitive word for some, so I use the words 'family of God'. I am more mindful of my language now.” Marcus, Church Leader in London
"God bless you - it means so much to me that your organisation exists. Gives me hope.” – Anonymous single Christian man
Expanding Our Reach
This year has seen a steady increase in the number of churches who have signed up to our ‘5 Steps Guided Audit’. By the end of the year, 510 churches had received our Audit to work through.
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SINGLE FRIENDLY CHURCH NETWORK
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Our social media reach and engagement are steadily reaching more churches and more single people with our mission and resources. Total engagement on Social Media more than doubled compared to the previous 12 month period. On Facebook our posts reached over 46,000 accounts compared to 18,000 in 2023/24.
This year we shared a lot of short form videos on YouTube to turn our channel into another important and engaging resource for churches. There were nearly 9,000 views of our video content over the year, compared to under 5,800 in the previous 12 months.
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SINGLE FRIENDLY CHURCH NETWORK
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Financial Review
The results presented are for a year whereas the comparatives are for a period of thirteen months.
The total income for the year was £122,348 compared to £150,214 in the previous thirteen month period. The total expenditure for the year was £123,048 compared to £140,035 in the previous thirteen month period.
This resulted in a small deficit for the year of £700 (2024: surplus £10,179). The reserves carried forward at 31 March 2025 were £30,079.
Reserves Policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. The level of reserves required by our Reserves Policy has been maintained throughout the period.
Plans for 2025/26
It is our stated objective to encourage churches of all denominations to welcome and value single people at every stage of life.
In 2025-2026 we aim to develop and deepen our engagement with a wide range of Church denominations at local, regional and national level.
We will recruit a team of ‘Regional Ambassadors’ across the UK, as funding allows. They will develop relationships with churches of all denominations in their region, promote SFCN and build local networks, providing support and training to enable churches to become ‘single friendly’ and link them into our wider network.
Our Church Engagement Strategy and Fundraising Strategy developed and approved in 2025 will be applied to achieve the above objectives.
The Trustees Report was approved by the Board of Trustees.
Amelia Gosal Trustee
28 August 2025
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SINGLE FRIENDLY CHURCH NETWORK
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SINGLE FRIENDLY CHURCH NETWORK
I report to the trustees on my examination of the financial statements of Single Friendly Church Network (the charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
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 that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
Gary Howard FCA
Howard Wilson Chartered Accountants 36 Crown Rise Watford Hertfordshire WD25 0NE 1 September 2025
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SINGLE FRIENDLY CHURCH NETWORK
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| Year | 13 months | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 3 | 107,318 | 125,209 |
| Other trading activities | 4 | 15,000 | 25,000 |
| Investments | 5 | 30 | 5 |
| Total income | 122,348 | 150,214 | |
| Expenditure on: | |||
| Raising funds | 6 | 986 | 950 |
| Charitable activities | 7 | 122,062 | 139,085 |
| Total expenditure | 123,048 | 140,035 | |
| Net income/(expenditure) and movement in funds | (700) | 10,179 | |
| Reconciliation of funds: | |||
| Fund balances at 1 April 2024 | 30,779 | 20,600 | |
| Fund balances at 31 March 2025 | 30,079 | 30,779 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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SINGLE FRIENDLY CHURCH NETWORK
BALANCE SHEET
AS AT 31 MARCH 2025
| 2025 Notes £ £ Current assets Debtors 13 733 Cash at bank and in hand 39,621 40,354 Creditors: amounts falling due within one year 14 (10,275) Net current assets 30,079 The funds of the charity Unrestricted funds 15 30,079 30,079 The financial statements were approved by the trustees on 28 August 2025 Amelia Gosal Jacqueline Elton Trustee Trustee Jacqueline Elton |
2024 £ 1,947 36,239 38,186 (7,407) |
£ 30,779 |
|---|---|---|
| 30,779 | ||
| 30,779 | ||
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SINGLE FRIENDLY CHURCH NETWORK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
Charity information
Single Friendly Church Network is a charity.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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SINGLE FRIENDLY CHURCH NETWORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and equipment over 4 years
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.8 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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SINGLE FRIENDLY CHURCH NETWORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.9 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| Year | 13 months | |
| 2025 | 2024 | |
| £ | £ | |
| Donations and gifts | 107,318 | 125,209 |
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SINGLE FRIENDLY CHURCH NETWORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
4 Income from other trading activities
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| Year | 13 months | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Sponsorships | 15,000 | 25,000 | |
| 5 | Income from investments | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| Year | 13 months | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Interest receivable | 30 | 5 | |
| 6 | Expenditure on raising funds | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| Year | 13 months | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fundraising and publicity | |||
| Advertising | 986 | 950 |
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SINGLE FRIENDLY CHURCH NETWORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
7 Expenditure on charitable activities
| Direct costs Recruitment Rent and room hire Database Website and online costs Office, Insurance and Sundry costs Travel and subsistence costs Event costs Event travel and accommodation Video production Social Media Management Strategy and Branding Consultancy fees Legal and professional fees Bank charges Governance costs Analysis by fund Unrestricted funds Governance costs include independent examiners fees and trustees expenses. 8 Net movement in funds The net movement in funds is stated after charging/(crediting): Fees payable for the independent examination of the charity's financial statements |
2025 Year 13 £ 395 14,513 1,925 6,924 1,051 195 8,499 1,756 - - - 85,430 60 114 1,200 122,062 122,062 2025 £ 1,200 |
2024 months £ - 15,794 1,187 6,221 1,551 723 4,787 1,152 6,714 10,867 8,521 76,164 4,122 73 1,209 |
|---|---|---|
| 139,085 | ||
| 139,085 | ||
| 2024 £ 1,140 |
9 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10 Employees
Most of the work of the charity is delivered through the services of freelance consultants and the charity does not currently have any remunerated employees.
11 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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SINGLE FRIENDLY CHURCH NETWORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Tangible fixed assets
| Cost At 1 April 2024 At 31 March 2025 Depreciation and impairment At 1 April 2024 At 31 March 2025 Carrying amount At 31 March 2025 At 31 March 2024 13 Debtors Amounts falling due within one year: Prepayments and accrued income 14 Creditors: amounts falling due within one year Accruals and deferred income |
Plant and equipment £ 13,557 13,557 13,557 13,557 - - 2025 2024 £ £ 733 1,947 2025 2024 £ £ 10,275 7,407 |
|---|---|
15 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 April | Incoming | Resources | At 31 March | |
|---|---|---|---|---|
| 2024 | resources | expended | 2025 | |
| £ | £ | £ | £ | |
| General funds | 30,779 | 122,348 | (123,048) | 30,079 |
| Previous period: | At 1 March | Incoming | Resources | At 31 March |
| 2023 | resources | expended | 2024 | |
| £ | £ | £ | £ | |
| General funds | 20,600 | 150,214 | (140,035) | 30,779 |
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SINGLE FRIENDLY CHURCH NETWORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
16 Related party transactions
There were no disclosable related party transactions during the year.
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