REGISTERED CHARrrY NUMBER: 1203090 Rep)rt of the Tnle¢S a1 Asbmole & Co Flrst Floor I St John's Court upp Fforest Way SA68
Contents of th¢ FIndla1 Statrrnents forthe Year Endo131 Marck Re of the Trustees I to 3 Stst¢ment of Financial Activiiies Balance Sheet Cash Flow Ststement N(rte5 to th C8sh Flow Ststcm¢ Notes to Ik FinaTKial Sts*meMs 9 to 14 Detailed Statement of FinatKia] Aclivities Is
The tree$ present their rew1 with the financial ststements of chBrity for the year ended 31 March 2025. The tnth have adopted the provisions of Acwmting and Rep)rting by Charities: Staiement of Recommended Prnclice applicable ts) clwities prepwi their aLounts in OrdanCe with the Financial Reporting StsNlard applitable in the UK and Rewlilic of Ireland (FRS IQ2) (effective l J8nu8ry 2019). CBer5alem Evangelical ChuTch w&$ registered with the Charity Commission on 16th May 2023 and became operational in October 2023. The ets of the PThlLKJ5 tharity were transferr&l on 1st (ktOr 2023. oEcr[vEs AND ACTIVITIES Objective8 And aims Thc obj¢¢ for which Charity is esthlth¢d #ated in its governin8 dLxument is advance the Christian faith for the benefit of the public within Goryeinon aThJ the surroujmling IghboUrhocrf1 in accordHn¢e with th¢ B&sis of Faith by providing faciliiits f Christian w(M5h1 prnyer. religiows edLKatio Bible Studyi outreach aTHJ paswral care f(r the I[ ¢ommunity. Publlc benetli The tnLSt¢es confinn tknt have eomplied with their dity in $tI( 17(5) of the 2011 Charities Act with regard lo the Charity Commissi(m'$ 8eneral guida¢ on wbli¢ i11 wlKn reviewing the Clwity's aims 8nd obje¢tives in planning fLY future tivilie& ACHIEVEME5 AND PERFORMANCE ChArilble activities Welcoming and inte8rntinB new pts)ple into the lift of the thurch remains a key Friority for th¢ Charity. This is primarily achieved throu8h the promotion of the Christian gospel, sthvir the public [wrIt through a rBn8e of activilies. - Regular Sunday public worship 9ffviS. both morning and evlA8 - Hosting visiling missionaries and speakers - Sunday School sessions - Friday evenin8 m¢eun8s r(( children and yothh - Mother5 and toddlers group - Women's meetings on wneY$ aThl Thwsdays - Bible Study ond Prnyer meetirgs On'fsdaY evenings -'Christianity Explor¥J' me¢tings. nmning as a weekly seTics over six weeks, designed to explain the Chrisli3n message to those Seeking io thldetstand the Bible - Providing fJnatKial and prayer SUprt kn other chrI1&n workers atNI organisations in the UK and oYerse&s -carol 5ervic¢5 and other spKi81 servi through0 the ycar - Regular E(Jok group5 to encourage # d¢epxr w¥lerstandin8 of Christianity - Other aclivities ed f05*r hLwitslily and fellowship All meelings aTe 5UPWrted by volth)ws and are 01 to everyone. Tr Charity poss¢sses its own church building and has Contin fly the year to nintrIn th¢ premises, ensurtng it remains suithble for aFKJve activitie During the year we have Seen I[eaSed attendaTKt at all seNicts and have run additional Christianity Explored Cou5 at a IIKai Ca(é _ Hope aThJ LighL We Contin to supwrt on a regu]ar basis Christian wtrkers and have increased tk numttr of thos¢ we supixyrt with the lIti of Missionaries in Liberia who provide moJic&l care aid. Page I
of the Tntstees forthe YearEn&d 31 March 2025 FINANCIAL REVIEW Flnan¢i•l position The results for the peri the financial N)sition of the Charity are shown in the financial ststements. The net surplus for the pericKI amountwj to £77.fA)7 (2024: 43.927). Reserves policy The ttILSttts consider that a sum equivalent to a qiiarter of a years cfrrnting expaJdytUTe is a sutTici¢nt sum of money to have readily available in reseTre. Ba*d this financial year th¢y tharity's minimum requirwnent for reserves wou]d have Ien £30,71XI (2024: £16.(Kg). Act1 free were £238,997 (2024 .£171531). FUTURE PLANS Ow future plans are to continue with ow main tIvItIeS to )eve the dwities principle activity, the promotion of the chris¢ian 8osp¢I. STRucfuRE, GOVERNANCE AND MANAGEMENr Governing document The charity is controlled ty its goveming dUrn a of trw81a1 cm<itut4s a Charitable IncorWtd Our Tte¢S Tr TnLSttts are Andrew Griffiih5 {aMir), wne Huts aThl Emry5 Rol No Thistee receives any payments from the Charity. Our SlatT Charity ha5 two fidl time employeffj a ministrr aT¥J an evan8elisL REFERENCE AND ADMII¥ISTRATIVE DETAILS Registered Charlty number 1203090 PrlD¢lpo14ddress 39 PenyrtkI R(rAI GOelon SA4 4GA A P Griffiths Chalr E W Hughts E T RobeTts
REFERENCE AND ADMINISTRATIVE DETAILS Independent Exlmlner Mrs S K Keith FCCA A4)mol¢ & Co First Floor I St John's Cowl Upper FfOr Way Enterprise Park Swdnsea SA6 8<y2 Appmved by order of the bogrd of trustees on.....24..aAnMary..%Q2fj...... and signed on its Ixhalf by.. A P GritTiths. TnJs*e Page 3
I[kIeJen1 Examillerfs RetK>rt to the Tnlee$ of C]ern Evan eli Independent ex*miDer's ryr¢ to the ¢nLStee8 of C¥rsalem Evangtlical Church GoneinoD I report to the charity lTr on my exami[ of the of Causal¢m Evangelical Church GorseiTM)n (the TrLbSt) for the year etxtsl 31 Mawh 2025. ReJponsibilities basij of report As the charity truslees of th¢"fnLd you are reS81b]e ts the Fwatation of the xc(wnts in aLxordance with the rwuirements of the Charities Act 2011 fft Acf). I report in respect of my examinthon of th¢ TheS accL)unts cvried Lmrt untsr SeLtion 145 of the A¢t and ' carying my examitmtion I have followd all applithle DjttCti given by the Chlty Commission der Seaion 145(5Xb) of the A Independent ex4mlner'J slat¢ment I have completed my examinatioTL I confirn) th81 Th) material matt¢r5 have come to my attention in connection with the ¢x8mination giving me cause to believe that in any materiai respect: acLx)unling record8 were not kq>t in Ytspect of the Tnjst as rv4uired by kntion 130 of the A¢ or the accounts do not accord with those recorth. ( th¢ 0nts do nLrt tnplY with the 8ppli¢abl¢ rquirements coerning the fonn conteni of accounts set oui irA the Chariti&s (Accounts aThJ Rewts) Re8ulations 2W8 other than any requirement that the accounts give a and fair view which is not a matter co81dered as part of an indepeTMl¢nt examination. I have no con¢eft and have come acr (Alv matiers in rA)nnethon with the examination lo whi¢h attention should t¢ drn in thi5 rep)rt in order to enable a pyopw ufftkrstsnding of the pKxounts to be reache 5 Keitn Mrs S K Keith FCCA The ASSlatIon of CharRred Certified ACCOtants A5hmole & Co First Floor I St John's Court Upper Fforest Way Enlerprise Park Swansea SA68 101 12oz(a Page 4
for ihe YearEnded 31 March 2U25 PERIOD ilior23 3113125 Total 3113124 Total nds fund INCOME AND ENDOWMENTS FROM Donations and legacies 195,808 195.808 807,306 Investmen¢ income 4,957 4.957 651 Total 2(Xl,765 2(KJ,765 807.957 EXPENDITURE ON Ch4rl¢•ble 4¢tlvitles Choritsbk Activities 123.158 123.158 64,036 NET INCOME 77.6 77.607 743,921 RECONCILIATION OF FUNDS Tolai funds brwghi fon*zrd 743.921 743,921 TOTAL FUNDS CARRIED FORWARD 821,528 821.528 743,921
31 FAarch. 2025 2025 2024 fijnds FIXED ASSETS Tangible assets 550.( 550,1KKJ 550,IJJ) CURRENT ASSETS Debtors Cash at bank 10 327 273,(I 327 273.097 194,710 273,424 273,424 195,121 CREDITOILS Amounts fajling due within (1.896) (1.896) (1200) NET CURRENT ASSETS 271.528 271.528 193,921 TOTAL ASSETS LESS CURRENT LIABILITIES 821,528 821,528 743,921 NET A&SETS 821528 821,528 743,921 FUNDS Unresrricled fund5 12 21.528 743.921 TOTAL FUNDS 821.528 743,921 The financial statements were approved ty the Bd of arA authorised for issue on 2:L6..1.o..l..l.%.o.Z(a. and were signgj on its ixhalf by: APGriffiths.Tn Page 6
forthe Ye4rFd]&d 31 March 2025 PERIOD i/ior23 TO 3113r24 YEAR ENDED 3 IlJt25 Notes Cash lknivs from opcradng aedvltles Cash generated from Omions 73.430 744.059 Net cash provided by operntin8 tIVItieS 73.430 744.059 Csh liows from IDvelDg •¢ltvlties PUrth of tan8ible fLxed assets Interest reiziv (550.(th) 651 4.957 Net cash provided byl(used in) investing artivitits 4957 (549J49) ChAnge In $h *nd cqulvwlexts In the r¢portlng perlod Cash and 5b equlv41ents at the beglnnlllg of the reportlng perlod 7&3 194,710 194.710 Ch And CAsh equlvalents it the end of the portIng pemd 273,097 194,710 Page 7
forjtt YearEtthdll Mah 2Q25 RECONCILIATION OF NET tNCOME TO NET CASH FIAIW FROM OPERATING ACrTiEs PERIOD 1110123 YEAR ENDED 3113125 3113124 Net income for the repjrtimg period (s per the Sttement of FlnaDclal Actlvltks) Adjustments for: Interest receiv Decre&sel{increase) in deb¢$ Increase in edItorS 77.607 743.921 {4,957) (651) (411) 1200 Net provlded by optrntloDs 73,430 744.059 ANALYSIS OF CHANGES IN NET FUNDS At114r24 Cash flow At 31rJn5 Iyet casb Cash at bank 194.710 78J87 273.(V)7 194.710 78.387 273,097 Total 194,710 78,387 273.097 Tr Jwt¢s forni of ffflancial statanents Page 8
ACCOUNTING POLICIES Basls of preparing the ItDaDdal statements The financial statements of the charity. which is 8 public irnefit eTrtity under FRS 101 have been prepareA in a¢cordance with the chariti SORP {FRS 102) 'Acc(Amting athd Reporti by Charities: Ststemenl of Recommended Practice applicable to djarities pryi their accounts in cordance with the Financial ReFQrting StsTKJard applicable in the UK a1 Republic of Ireland (FRS 102) (effective l January 2019),. Financial Retrfing Standard 102 Tr Financial Rewrting Standard applicable in the UK and Republi¢ of Ireland. and the Charities Act 2011. ThE firwicial statements have trten pre[ed under the histori(31 (x)st Conventio as m(xlifieJJ by IIK revaluation of certain ID¢om¢ All IOrne is recogniseAJ in the Ststement of Financia] Activities once charity has enliilemenl lo the it 19 probttble that the ineome will k rettivd and IIK amount be Me]red reliably. Expenditur¢ Liabililies aye re¢ogntsed &s exFndilurE as sLyJn &5 the¥e is a legal or constrwtive obligation Committing the charity to thai eXlturE i¢ is probable that a trfer of ¢¢)0M1¢ Ixnefits will required in gettiem¢nt 4TrJ th¢ amount of the obligation can be measur&J reliably. Expendilure is accounted f(Y on an aciyuals basis and has been classified uTrJer he&Jings that aggregate all cost related io the L7tegory. Where c05L8 (annot be directly attributed to particular heAdings they havc been alloced io activities ffl a isis consistent wtth the use of resourcu. Tangtble fixed &sJ¢ts No dep18110n is provided on freehold prom as the amount th&t is dq)r]•ttd is Ik dIfferee iknveen cost and residual val. In q)inion of th¢ trusl¢¢s, the residu value of the propxty equates to at leL8t its carying valu¢ and there is therefore no depreciation to provide. Taxatlon The rha]ity is exemFrt frTr t&% LM) its charitsble activittes. Fund *c¢ountln8 unrestrict TrS can Ix in acwdw with the charithle obieaives the discrdion of the Rtstricted funds Lmdy for wticular pwp)Se5 Wtthin the objects of the charity. Restrictions arise spwfid by the dOr or when fuTMIs 8tE Tald for Fwticular restricted Further explanation of the mture and purp of exh fund is IlUdJ in the JM)tes to the financi81 statements. PM$lon ¢08t$ ¥od oth¢r tKbSt-r¢tlrrm¢nt bettefjts The chJJity operates a defmed ContriblOn pson scheme. Contributior6 pay&ble to chari$ pe10n Scheme aTe c1Wg to Stst¢m¢nt of Financial Activities in the wiod to which relate. Contin1...
Noks io theF" iK)NATIONS AND LEGACTES PERIOD IiiOll3 3113125 3113124 Donations Gift aid 151.177 44.631 807,306 195.808 807,306 INVESTMENT INCOME PERtOD 1110123 YEAR ENDED 3113f25 31n124 t11 account inleT¢5t 4.957 651 CHARITABLE ACTIVITIES COSTS Support C4)sts { )ie 5) Direct Totsls Charitable Adivitits 121,858 1.3(K) 123.158 SUPPORT COSTS Charitsble Activities 1.300 TRUSTEES, RELKUNERATION AND BENEFITS were no trustees, remunerntion or (Mher benefits for I year e 31 March 225 for the period ended 31 MaTrh 2024. Trnstees, ¢xpeo There were no tnL4teeg' expenses kxid fc¢ the year ended 31 March 2025 nor for the period ended 31 MaT¢h 2024. Page io )ntinuoJ...
STAFF cosrs PERtOD 1110123 YEAR ENDED 3113t25 3113r24 Wages and salari Social security costs 69.876 2,132 33.816 1.823 I,(M)8 74.104 36.647 The average monthly number of employees dwing the Ye wa5 as follows: PERIOD Iiior23 TO 31f3ll4 YEAR ENDED 3113125 Totsl Stsff No employees received ¢molum¢nts in of W.{}. COMPARATIVES FOR THE ATEMENT OF FINANCIAL A1VITIEs Unrestricted Restricted furnl funds INCOME AND ENDOWMEKfs FROM Donations and l¢wi 807,3(h5 807.306 Investsnent income 651 651 Tot•1 807.957 807,957 EXPENDrruRE ON Cbaritsblt 4ftivlties Charitable Artivilie5 64.036 64.036 NET INCOME 743,921 743,921 TOTAL FUNDS CARRIED FORWARD 743.921 743.921 Page 11 continued...
TANGIBLE FJXED A&SETS Freehold co At l April 2024 and 31 March 2025 550,CI)O NET B(K)K VALUE At 31 Mah 2025 550.OtKJ At 31 March 2024 550.IXK> Freehold Property VAS V8h on 19 NovemEer 2(Y24 on an Op market tAsiq by Fresh Estate and Letting agents. 10. DEBTORS: AMOUNTS FALLINC DUE WITHIN ONE YEAR 2025 2024 Other debtixs 327 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 21r25 2024 T&xation and SLKial UrIty Other creditors 596 1,31XI 12lX) 1,896 1200 12. MOVEMENT IN FUNDS Net movement in fuTrJs At 3113125 At 114r24 Unrestrlcted hnds General fvnd Misslon fimd Capital Fund 171531 21J90 550,LKK> 23&997 31531 550,0(M) 743.921 77.607 821.528 TOTAL FUNDS 743.921 77.607 821,528 Page 12
fordK Y¢¥rFnthdlLMarclQ 12. MOVEMENT IN FUNDS- conthilled Net movement in Incl in the alM)ve are L8 follows: R¢sources Mov¢mw)I Unrestrlrted funds Gerkrdl fund Mission 175,424 25.341 {108.958) (142W) 6&466 ).765 (123.158) 77.607 TOTAL FUNDS 2C,765 (123,158) 77,607 Comparntivu for movtmtnt ID funds Net movement in fuTxIs At 3113124 UDTtstrld¢d fuD Generdl fund Mission fund Capital Fufy Ir2.531 21.3 550,(MX) 172.531 21,3Y) 550.0(K) 743,921 743,921 TOTAL FUNDS 743.921 743.921 ComFffilive rtt movement in in aiK)ve are as follows: IrKomin8 Resour res4)urces expended Movement in fimds Unrestrleted thnds Genernl fu1 Mission fund Capitsl Fund 229,547 28.410 55Q(MXJ (57.016) (7.020) 172.531 21J 550,( 807.957 (64.036) 743,921 TOTAL FUNDS 807,957 (64.036) 743,921 Page 13 (x)ntinl...
Caewsalan Evaug¢li(al G((seill 13. RELATED PARTY DISCIL)SURES There were rdatrA paty trollsackn forts year ended 31 March 2025. Page 14
PEIUOD iiior23 TO 3113124 3113r25 INCOME AND ENDOWMENTS DoDatIO and Iwcles DOlI0n$ ifi aid 151,177 44.631 807J(kS 195.808 807J06 velttnent ineome Deposil account interest 4957 651 Total IDcomlrJg re50urtts 2W,765 807.957 EXPENDuRE Ch#ril*ble #etfviti Wa8e5 S(1&1 security Pensions IMurance Light and he Miscellaneous expu Publicty Mission Lawn Child 69.876 1132 33.816 1.823 1,008 4J15 3.054 4.082 1201 7,020 280 49 3.138 8(Kl 3(Ki 1,950 4.467 3.409 12,914 14.2 1.033 &252 1,820 1.100 559 Cleoning Ministry 121,858 62,836 Support costs Governance costs Accountancy 8nd legal fecs 1,3CK) Totsl resourws expeThled 113.158 64.036 Net ineome 77.607 743,921 Page 15