THE LIGHT CHURCH Annual Accounts and Trustees Report 2024
The Light Church Network (registered charity in England and Wales No.1208194)
Trustees annual report for the period ending 31 December 2024
The Board of Trustees present their reports for The Light Church Network for the period ending 31 December 2024.
Objectives and Activities
The Light Church Network, acting under the name of The Light Church, is a new Anglican Church which launches for public worship at Easter 2025. Our charity objectives are set in our Constitution , which was agreed by the Board of Trustees in May 2024 and amended on 13th January 2025. The Light Church is a church plant from Pattern Church in Swindon to Royal Wootton Bassett, serving Bassett and also Lyneham, Calne and the surrounding area. It was registered as a Charitable Incorporated Organisation (CIO) on the 10[th] of May 2024.
The Board of Trustees is committed to advancing the Christian faith through playing our part in:
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! The evangelisation of Wiltshire
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! The revitalisation of the Church
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! The transformation of our communities
This will frame the Charity’s ongoing activities, primarily through the provision of church services, courses, social impact projects, and planting churches.
The charitable objective is to advance the Christian faith across Wiltshire, and in other places that the trustees may from time to time determine, for the benefit of the public in accordance with the doctrines, policies, practices, and patterns of worship of the Anglican Church by furthering its pastoral, evangelistic, social and ecumenical activities.
On 26th September 2024 the Bishop of Ramsbury, in the Diocese of Salisbury, issued a Bishop’s Mission Order to The Light Church. The objects of the Order are all in accordance with our charitable objectives. The objectives of the Bishop’s Mission Order are:
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! Build a vibrant worshipping community centred around a life of prayer, worship, discipleship, evangelism and service that exists for the benefit of those outside the Church. Its people will seek to be generous, creative, and expectant in all they do
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! Aim to connect primarily with those that are unchurched or dechurched. In so doing it will help address the challenges identified in the diocesan vision and strategic priorities of Making Jesus Known and engaging with younger and more diverse generations.
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! Be an effective agent of the Christian witness and service contributing to the common god through working for justice, both in partnership with others and leading its own work.
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! Actively to pursue positive relations and co-operation within the Calne Deanery Chapter and the wider Archdeaconry and Diocese, helping to encourage missionminded values of audacious faith, generosity, love, courage, and humility.
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! To plant new congregations under the direction of the Diocese.
Achievements and Performance
The Light Church Network formed in May 2024 in anticipation of the launch of The Light Church at Easter 2025. Tom Morgan has been holding talks with clergy colleagues in both the Diocese of Salisbury and the Diocese of Bristol about the possibility of a new church plant in or near Royal Wootton Bassett since 2021. Forming the The Light Church Network created the legal structure under which this could take shape.
Strong partnerships were built with local partners ahead of the commencement of public worship beginning. We have been working in collaboration with the Revd Jane Curtis (Vicar of Royal Wootton Bassett and Rural Dean, Calne Deanery) and St Bartholomew & All Saints Church, and in September 2024 Jane accepted the role of Visitor to The Light Church, a provision enabled by The Bishop’s Mission Order.
On 2nd December 2024 Revd Tom Morgan was licensed as the Lead Minister of The Light Church. Tom has been on the Staff Team of Pattern Church in Swindon since 2018, serving as Assistant Curate there since 2020. A planting team was assembled in 2024 from people currently travelling to worship at Pattern Church by living in Royal Wootton Bassett, Calne, Lyneham and the surrounding area. Tom was also invited by the leaders of The Well, Gateway and Freshbrook churches in Swindon to meet with members of their
congregations living in the same area who were considering becoming part of the planting team. This has led to a strong planting team with a common desire to share the good news of Jesus crucified and resurrected with those not currently served by a local church.
As well as sending members of their congregation, Pattern Church and The Well Church also gave very generous financial gifts to help cover the costs of launching in 2025. The Trustees of The Light Church Network are very grateful for the sacrificial support given to us by both churches.
The Trustees activities were centred on building good governance and strong partnerships ahead of 2025. Tom began to work on establishing links with the military community in Lyneham and with local schools ahead of activities commencing.
Financial Review
There were a small number of transactions in the period ended 31[st] December 2024, in advance of the official launch of the church at Easter 2025. Income totaled £32,812 and expenditure came to £3,868 leading to a closing funds balance of £28,944 all of which was unrestricted. £25,000 of the income was from grants from Pattern Church and The Well. The details behind all these figures are shown in the attached financial statements.
Reserves Policy
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The Board of Trustees are aware of the need to maintain sufficient reserves. The Trust aims to hold free reserves of at least 3 months of unrestricted expenditure. Thanks to the generous grants and giving received in 2024 the church is able to start 2025 with a healthy balance of funds which represent over 7 months of budgeted 2025 expenditure.
Structure, Governance and Management
Governing Documents
The Light Church Network is governed by a Constitution dated 10th May 2024 and amended on 13th January 2025.
Structure
The Board of Trustees is responsible for the governance and management of the church. The responsibility for leadership of the church"s activities, development of its spiritual life and its daily management has been delegated to the senior leadership team. The Board of Trustees retains final decisions over policy, employment of staff and finance, and takes responsibility for all matters of legal and regulatory compliance.
Trustees give their time voluntarily and received no financial benefit from the charity. Trustees are according to the Constitution of The Light Church Network.
Decision Making
All financial and strategic decisions over £5,000 are taken by the entire Board of Trustees. Any financial and strategic decisions over £1,000 are taken by the senior leadership team. The organisational implementation of the strategy is carried out by senior leadership. The Revd Thomas Morgan fulfils the key day-to-day senior management role.
The salary of the key management role is paid by the diocese in accordance with the agreed salary structure of ordained personnel in the Church of England.
People
The Light Church will lead and run principally by a large team of people who give their time voluntarily.
In accordance to FRS 102 and the Charities SORP (102), the economic contribution of general volunteers is not recognised in the accounts. All staff, volunteers and trustees undergo a formal recruitment, safeguarding and selection process.
Safeguarding
The Light Church follows the safeguarding procedures of the Church of England and recognise our duty of care to staff, volunteers and stakeholders and seek to safeguard
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those at risk of abuse, protect and support those who have been abused and promote the welfare and safety of all.
The Board of Trustees have adopted the Diocese of Salisbury"s safeguarding policy relating to children, young people and vulnerable adults. We appointed two Safeguarding Officers and a Safeguarding Administrator in February 2025. The Safeguarding Officers are completing the necessary diocese training courses in safeguarding young people and vulnerable adults prior to the public launch.
The trustees are committed to the principles of best practice in relation to safeguarding and comply with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 in respect of having due regard to House of Bishops#"guidance on safeguarding children and vulnerable adults. The guidance can be read in full on the Church of England official website.
Key risks and uncertainties
The principle risk to the charity in starting a new church is financial - whether income is sufficient to meet costs. The generous grants given to us in 2024 mitigate against a lower than forecast income in the first half of 2025.
The Board of Trustees responsibilities in relation to the Financial Statements
Charity law requires the trustees, who are also directors, to prepare a statement of financial activities and statement of assets and liabilities for each financial year, which gives a true and fair view of the state of affairs of the church and of its financial activities for that year and adequately distinguishes any material special trust or any other restricted fund of the church. In preparing those financial statements the trustees are required to:
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$ select suitable accounting policies and then apply them consistently;
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$ make judgements and estimates that are reasonable and prudent;
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$ state whether policies adopted are in accordance with appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements;
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$ prepare the accounts on the ongoing concern basis unless it is inappropriate to presume the church will continue to operate.
The trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the church, and to enable them to ensure that the financial statements comply with applicable Accounting Standards and Statements of Recommended Practice, the Companies Act 2006 and the regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Reference and Administrative details
Charity Name: The Light Church Network Other names the charity uses: The Light Church Registered Charity Number: CIO number 1208194 Charity"s principal address The Light Church Network Pattern Church Penzance Drive Swindon SN5 7JL Names of Trustees: Revd Thomas Morgan (chair) (appointed May 2024) Mrs Carys Nurcombe-Pike (appointed May 2024) Mr Joshua Nurcombe-Pike (appointed May 2024) Revd Joanne Winson (appointed May 2024) Mrs Deborah di Martino (appointed Jan 2025)
Declarations
The trustees declare that they have approved the trustees#"report above.
Signed on behalf of the charity"s trustees
Revd Thomas Morgan
Chair of the Trustees
Date: Monday 19th May 2025
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Independent examiner’s report to the Trustees of The Light Church Network
I report on the financial statements of the charity for the period ended 31[st] December 2023, which are set out on pages 7 to 12.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 145 of the Charities Act 2011 (the 2011 Act). I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Certified Accountants
Having satisfied myself that the charity is eligible for independent examination, it is my responsibility to:
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examine the financial statements under section 145 of the 2011 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
This report, including my statement, has been prepared for and only for the charity’s trustees as a body. My work has been undertaken so that I might state to the charity’s trustees those matters that I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to any other than the charity and the charity’s trustees as a body for my examination work, for this report or for the statements that I have made.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with section 130 of the 2011 Act ; and
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to prepare accounts which accord with the accounting records, comply with the accounting requirements of Regulation 8 of the Accounts Regulations and the 2011 Act
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have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: 21[st] May 2025
Derek Rodwell FCCA
Impact The Future, Bennett Verby, 7 St Petersgate, Stockport, Cheshire, SK1 1EB
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THE LIGHT CHURCH NETWORK STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31ST DECEMBER 2024 (SEE NOTE BELOW)
| Note INCOME FROM: Voluntary income 2 TOTAL INCOME EXPENDITURE ON: Charitable activities 3 TOTAL EXPENDITURE NET INCOMING / (OUTGOING) RESOURCES NET MOVEMENT IN FUNDS Total brought forward TOTAL FUNDS AT 31 DECEMBER |
Unrestricted Restricted Total funds funds funds 2024 2024 2024 £ £ £ 32,812 0 32,812 |
|---|---|
| 32,812 0 32,812 |
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| 3,868 0 3,868 |
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| 3,868 0 3,868 |
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| 28,944 0 28,944 |
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| 28,944 0 28,944 0 0 0 |
|
| 28,944 0 28,944 |
NOTE
The Light Church Network was registered as a Charitable Incorporared Organisation on the 10th of May 2024. There are therefore no comparatives shown here for 2023 and the results shown above relate to the period from 10th of May to the 31st of December 2024
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THE LIGHT CHURCH NETWORK
BALANCE SHEET AS AT 31 DECEMBER 2024
| Note FIXED ASSETS Tangible assets 5 CURRENT ASSETS Sundry Debtors 6 Cash at bank CREDITORS: amounts falling due within 12 months 7 NET CURRENT ASSETS NET ASSETS STATEMENT OF FUNDS 10,11 Restricted funds Unrestricted funds TOTAL FUNDS The notes on pages 9 to 12 form part of these financial statements. Approved by the trustees and signed on their behalf, Full Name Signed Dated Monday 19th May 2025 Revd Thomas Morgan |
£ £ 0 0 1,039 28,405 29,444 (500) (500) 28,944 28,944 0 28,944 28,944 31ST DECEMBER 2024 |
£ £ 0 0 1,039 28,405 29,444 (500) (500) 28,944 28,944 0 28,944 28,944 31ST DECEMBER 2024 |
|---|---|---|
| 28,944 | ||
| 28,944 | ||
| 0 28,944 |
||
| 28,944 | ||
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THE LIGHT CHURCH NETWORK Notes to the accounts
For the period ended 31st December 2024
1. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared in accordance with the 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The Light Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
The trustees are confident that the church is a going concern. Therefore, the trustees have prepared these accounts under the historical basis of accounting. Budgets and cash flow forecasts have been prepared for the period to the end of 2025 and funds are currently more than adequate to cover budgeted expenditure for well over 12 months.
Funds
General funds represent the funds of the charity that are not subject to any restrictions regarding their use and are available for application on the general purposes of the church. Restricted funds are those donated for specific purposes.
Income
Voluntary income and capital sources
Donations and other income are recognised when received and an estimate of income tax recoverable is recognised when the related donations are recognised.
Grants and legacies are accounted for as soon as the church is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the church is probable.
Fixed assets
Additions and improvements to the church premises are written off as incurred. Individual assets costing over £1,000 are capitalised. Fixed assets are depreciated on a straight-line basis as follows:
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Plant and machinery: 5 years Fixtures and Fittings: 5 years Computer and worship equipment: 3 years
Current assets
Amounts owing to the church at 31 December in respect of fees, rents or other income such as gift aid are shown as debtors less provision for amounts that may prove uncollectable.
Current assets
Amounts owing to the church at 31 December in respect of fees, rents or other income such as gift aid are shown as debtors less provision for amounts that may prove uncollectable.
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THE LIGHT CHURCH NETWORK
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED DECEMBER 31ST 2024
| 2 VOLUNTARY INCOME Planned giving Gift aid Grants |
Unrestricted Restricted Total funds funds funds 2024 2024 2024 £ £ £ 7,543 0 7,543 269 0 269 25,000 0 25,000 |
|---|---|
| 32,812 0 32,812 |
| 3 ANALYSIS OF CHARITABLE EXPENDITURE Advertising& website Accountingcosts Licenses Mission giving Mission Giving analysis St John's Church Haydon Wick |
Unrestricted Restricted Total funds funds funds 2024 2024 2024 £ £ £ 349 0 349 500 0 500 19 0 19 3,000 0 3,000 |
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| 3,868 0 3,868 |
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| 3,000 0 3,000 |
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| 3,000 0 3,000 |
4 SALARIES
The Light Church had no staff in the period ending 31st December 2024
5 TANGIBLE FIXED ASSETS 2024
The Light Church had no fixed assets at the accounting period end date of 31st December 2024
6 DEBTORS
| Owed by HMRC for gift aid Prepayments CREDITORS Amounts falling due within one year Accrued expenditure |
2024 £ 269 770 |
|---|---|
| 1,039 | |
| 2024 £ 500 |
|
| 500 |
7 CREDITORS
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| 10 STATEMENT OF FUNDS (2024) Unrestricted Funds Restricted funds Total Funds |
2024 2024 2024 2024 2024 Opening Incoming Resources Transfers Closing Balance resources expended Balance £ £ £ £ £ 0 32,812 (3,868) 0 28,944 0 0 0 0 0 |
|---|---|
| 0 32,812 (3,868) 0 28,944 |
11 ANALYSIS OF NET ASSETS BETWEEN FUNDS
| ANALYSIS OF NET ASSETS BETWEEN FUNDS | |
|---|---|
| Fixed assets Current assets Creditors due within one year NET ASSETS |
Unrestricted Restricted Total funds funds funds 2024 2024 2024 £ £ £ 0 0 0 29,444 0 29,444 (500) 0 (500) |
| 28,944 0 28,944 |
12 RELATED PARTIES
No trustees received any remumeration during the year.
None of the trustees were reimbursed for expenses relating to services provided to the charity as trustees. Expenses incurred by trustees on behalf of the Trust were reimbursed against receipts
In the period ended 31st December 2024 £1,843 was given by the trustees to the church.
13 INDEPENDENT EXAMINATION
A fee of £400 was accrued in the period for the independent examination and the preparation of the accounts.
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