## The Eden Church Report and Accounts Year ended 31 December 2024 ## **THE EDEN CHURCH LEGAL AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2024** ADDRESS FOR CORRESPONDENCE GOVERNING DOCUMENT The Eden Centre Four Elms Road Edenbridge TN8 6BY CIO Association registered 21May2024 CHARITY REGISTRATION NUMBER 1208342 TRUSTEES RESPONSIBLE FOR MANAGING THE CHARITY Julie Barry Andrew Eyre (resigned December 2024) Emma Jonas Mary McLachlan (appointed July 2025) Kay Maxted (resigned May 2024) John Nichol Graham Woolgar Matthew Young CUSTODIAN TRUSTEES BANKERS Baptist Union Corporation Co-operative Bank Lloyds Bank Baptist Union Corporation INDEPENDENT EXAMINER Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB ## **INDEX** Page 1 Legal and Administrative Details Pages 2-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Pages 8-9 Notes to the Accounts Page 1 ## **THE EDEN CHURCH** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31 DECEMBER 2024** ## **Objects of the charity** The charity, which is a church, is governed by a constitution and is constituted as a Charitable Incorporated Organisation. The principal purpose of the Church as stated in the constitution is “the advancement of the Christian faith according to the principles of the Baptist denomination. The church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.” The Church voted to become a Charitable Incorporated Organisation (CIO) in February 2020. On 21st May 2024, the CIO was registered with the Charity Commission (number 1208342) and the asset transfer from the unregistered trust took place on 31st December 2024. The accounts for 2024 are a merger of the activities of the previously unregistered trust and the new CIO; the comparative figures relate to the trust. ## **Summary of the charity's main activities and achievements** To further the above objects and vision, the charity's main activities and achievements were as follows: The Church has resumed Sunday services every week, with the decision made to reinstate fourth Sunday services. We have continued to host monthly board games days, film nights and repair cafés, all mostly attended by people from outside the Church. The Church also supports a midweek women's bible study, a seniors club and ECT (Edenbridge Christian Trust) youth mentoring. ## **Teaching and Discipleship** A variety of people have been leading services, including trying new styles with increased interaction, and this has been a popular move with many. The 'Table Service' format remains the best attended service each month, being an interactive all-age service. ## **Children & Youth** With fewer young people in the Church and fewer volunteers, the youthwork has dwindled. The Church supports town-wide youthwork every other Sunday evening run by ECT, as well as hosting and providing volunteers for a one-to-one mentoring scheme. Children have been included in regular services via discussion and activities alongside what the adults are doing. ## **Caring and Pastoral support** The Minister and Elders provided pastoral support in various ways throughout the year, from praying with people to providing confidential hardship assistance and providing practical assistance. There is still only one Life Group, but it is hoped that another one will be started before too long. Page 2 ## **Other church activities** There are several other activities that the church is involved with: We are part of the Edenbridge Churches in Covenant [ECC], participating in events including the Week of Prayer, the Walk of Witness at Easter, and carol singing at the turning on of the Christmas lights in the town centre. The Church holds the lease for the Café space in the Eden Centre. In November 2024, The Lodge Coffee Shops started trading there, creating an attractive space for church members during the week to meet but also for members of the public. The café operating on Saturday also helps increase footfall into the centre, boosting interest in the games days and Repair Café. Board games days are held on the 2nd Saturday of each month. They are a free event appealing to all ages, with many people (mostly from outside the Church) looking forward to it each time. Ministry of Movies is a film night held once a month from autumn to spring. This is well attended by many people outside of the church and has now been running for over ten years. Repair café - hosted monthly at the church, involving local volunteers and church members. During the year they became a separate entity and so the remaining restricted balance was granted to them. ## **Public benefit** In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission. ## **Financial review** During the year income decreased by £46,120, to £63,770; the decrease mainly due to a backlog of gift aid claimed in the previous year, but also due to a drop in donations. Expenditure decreased by £18,160, to £78,840 mainly due to essential maintenance required for the manse in the previous year. As a result the cash held by the charity decreased by £15,080, to £108,820, of which £103,740 is unrestricted and can be used for any charitable purpose. The decrease in funds had been budgeted for at the start of the year and so the Trustees are confident the charity remains a going concern. ## **Reserves policy** During this period, due to the drop in giving, the trustees felt it prudent to fix the reserves at 6 months of current running costs, which is equivalent to £35,000. At the year end, the charity held unrestricted cash of £103,740. This amount is in excess of the policy as there are legal costs expected with the sale of Riverside, as well as repairs and maintenance costs of the manse to get it ready for a new minister. Page 3 ## **Governance** Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. These meetings are held at the start of every month. The Trustees govern the Church in accordance with decisions made at Church members’ meetings, which took place every other month, including an AGM in November. The Trustees received training from SEBA in June as part of the steps taken to ensure good governance going forward. ## **Riverside building** Following a long period of consultation, in the May 2024 Special Church Meeting there was a vote to sell the Riverside building, which was surplus to requirements. Also in May 2024, following a fire risk assessment on the Riverside building, it was deemed to be unsafe so the building was closed. The sale of the building is in progress. ## **Post year end** The Minister Andy Eyre and his family left at the end of 2024, and since then the Church has been led by the remaining Trustees. In May 2025 the members voted to appoint a new interim minister who started on the 1st July 2025. ## **Responsibilities of trustees** Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year. We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities. ## **Approval** This report was approved by the trustees and signed on their behalf by: ## G R Woolgar G R Woolgar (Jul 11, 2025 10:10 GMT+1) ____________________ Rev Graham R Woolgar Date: Jul 11, 2025 Page 4 ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF** ## **FOR THE YEAR ENDED 31 DECEMBER 2024** I report to the trustees on my examination of the accounts of The Eden Church ('the charity') for the year ended 31 December 2024 on pages 6 to 9 following. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 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 2011 Act. ## **Independent examiner’s statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## Sarah Crispin Sarah Crispin (Jul 14, 2025 11:28 GMT+1) Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB Date: Jul 14, 2025 Page 5 ## **THE EDEN CHURCH** ## **RECEIPTS AND PAYMENTS ACCOUNT** ## **FOR THE YEAR ENDED 31 DECEMBER 2024** ||||||||Unrestricted|Funds||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||General|Designated||Restricted||| ||||||||Funds||Funds|Funds|2024|2023| |||||||Notes|£||£|£|£|£| |**_Income receipts_**||||||||||||| |Donations|||||||44,690||-|2,865|47,555|58,940| |Gift aid receipts|||||||8,220||-|304|8,524|40,643| |Income from charitable activities|||||||3,866||-|943|4,809|6,213| |Rental income|||||||2,325||-|-|2,325|1,998| |Interest|||||||552||-|-|552|97| |EDF refunds|||||||-||-|-|-|1,703| |Other|||||||-||-|-|-|294| |**_Total receipts_**|||||||59,653||-|4,112|63,765
|109,887
| |**_Payments_**||||||||||||| |Payments
in
relation
to
activities undertaken directly||||charitable||2|61,940||-|1,044|62,984|88,356| |Grants
paid
in
relation
to
activities undertaken by others||||charitable||3|8,084||-|7,777|15,861|8,653| |**_Total payments_**|||||||70,024||-|8,821
|78,845
|97,008| |Net
of
receipts
/
transfers||(payments)|||before||(10,371)||-|(4,709)|(15,080)|12,879| |Transfers between funds||||||6|6
||-
|(6)|-|-| |**Net movement in funds**|||||||(10,365)||-|(4,715)|(15,080)|12,879| |Cash funds as at|last|year|end||||114,102||-|9,798|123,900|111,021| |**Cash funds at this year end**||||||A|103,737||-|5,082|108,819|123,900| Page 6 ## **THE EDEN CHURCH** ## **STATEMENT OF ASSETS AND LIABILITIES** ## **FOR THE YEAR ENDED 31 DECEMBER 2024** |**A Cash funds**
Cash at bank with immediate access
Notice deposit [7 day]
Prepaid card balance
Unbanked receipts
Petty cash
**B Other monetary assets**
Gift aid due to charity
Other debtors
**C Liabilities**
**_Due in one year:_**
Independent examination
Building service charges
Creditors
**D Assets retained for charity's own use**
Contents and equipment|General
Designated
funds
funds
£
£
49,277
-
54,010
-
351
-
-
-
100
-

**103,737**
**-**
1,918
-
365
-
**2,283**
**-**
870
-
-
-

185
-
**1,055**
**-**
Unrestricted Funds|Restricted
funds
£
5,082
-
-
-
-
**5,082**
53
-
**53**
-
-
-
**-**|2024
£
54,359
54,010
351
-

100
**108,819**
1,970
365
**2,335**
870

-
185
**1,055**
2024
value
£
11,500
11,500|2023
£| |---|---|---|---|---| |||||119,942
3,458
-

410

90| |||||**123,900**| |||||1,602
90| |||||**1,692**| |||||870
-

156| |||||**1,026**
| |||||2023
value
£| |||||100,871| |||||100,871| The trustees have used insurance values as they are unable to reliably estimate current values; insurance values may differ materially from current values. _The Baptist Union Corporation are the custodian trustees for the following properties (the values are not shown as disclosure is not mandatory):_ _Riverside church [freehold]_ _Manse [freehold] - purchased 2014_ _The Eden Centre is leased from Kent County Council for the main activities of the church. The lease is for 250 years from 2012._ The accounts were approved by the trustees and signed on their behalf ## Jul 11, 2025 > G R Woolgar Jul 11, 2025 by _____________________ G R Woolgar (Jul 11, 2025 10:10 GMT+1) date ____________ Rev Graham R Woolgar Page 7 ## **THE EDEN CHURCH** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2024** ## **1 Accounting policies** The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs. 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. |**2**
**Payments in relation to charitable activities undertaken directly**
Minister stipend and pension
Note 4
Youth and children's work (including salary)
Ministry, outreach and events
Equipment and consumables
Governance
Administration and support
Software, licences and subscriptions
_Property costs_
Insurance (Eden Centre and Riverside)
Manse utilities
Note 4
Manse other (including insurance)
Note 4
Riverside utilities
Riverside other
Eden Centre utilities
Eden Centre hire and other costs
**3**
**Grants paid in relation to charitable activities undertaken by others**
Grants for:
Baptist Missionary Society
Baptist Union of GB (Home Mission)
Eden Christian Trust [ECT]
ICRC [Ukraine appeal]
Edenbridge Repair café
Grants to organisations < £1k
Sanctuary Foundation|Unrestricted Fun
General
funds
£
32,298

-
5,102
2,386
2,210
209
1,409
1,826
3,725
4,487
5,184
330
825
1,949
61,940
1,350
1,350
4,500
-
-
884
-
8,084|ds
Designated
funds
£
-

-
-
-
-
-
-

-

-
-

-
-
-
-
-
-
-
-
-
-
-

-
-|Restricted
Funds
£
-
-
864
147
-
33
-

-
-
-
-
-
-
-
1,044
-
-
-
5,703

1,756
319
-
7,777|Total
2024
£
32,298
-
5,966
2,534

2,210
242
1,409

1,826
3,725

4,487
5,184

330
825

1,949
62,984
1,350
1,350

4,500
5,703

1,756
1,203
-

15,861
|Total
2023
£| |---|---|---|---|---|---| ||||||29,913
10,895
9,240
1,754

2,116
214

2,098
1,876

4,320
16,316

3,391
690

696
4,837| ||||||88,356| ||||||3,000

3,000
-
-
-
806

1,847| ||||||8,653| ## **4 Transactions with related parties** Andrew Eyre, a trustee until 31st December 2024, served as a church leader and was paid £28,600 [2023: £26,500], employer pension £3,698 [2023: £3,413], and £666 [2023: £887] contribution towards heat and light for serving in that capacity and using the manse for charitable purposes, not for serving as a trustee; these payments are permitted by the charity's governing document. In addition the charity incurred expenditure totalling £8,212 [2023: £20,636] in respect of the provision of accommodation (which is customary for ministers) to Andrew Eyre, who was a trustee so that they could better perform their duties. A relation of trustee Graham Woolgar, was paid £2,643 [2023: £1,200] in relation to maintenance on the manse. This payment is permitted by the governing document and the relevant trustee was not part of any discussion relating to this appointment. ## **5 Agency funds** During the year the charity received funds on behalf of MacMillan Cancer Research. The funds, which totalled £17, were banked and transferred to MacMillan. This did not form part of the income or expenditure of the charity and so has been excluded from the accounts. Page 8 ## **THE EDEN CHURCH** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2024** ## **6 Movement of funds** |**vement of funds**|||||| |---|---|---|---|---|---| |General funds
Designated funds
Restricted funds
Bauble Appeal 2023
Bauble Appeal 2024
Win Watson
Hardship fund
Repair café
Youth worker fund
Harvest
Total funds|Balance b/f
£
114,102
-
114,102
5,691
-
143
250
1,541
2,173
-
9,798
123,900|Receipts
£
59,653
-
59,653
53
1,487
-
1,250
943
60
319
4,112
63,765|Payments
£
(70,024)
-
(70,024)
(5,733)
-
(147)
(138)
(2,485)
-
(319)
(8,821)
(78,845)|Transfers
£
6
-
6
(11)
-
5
-
-
-
-
(6)
-|Balance c/f
£
103,737
-| ||||||103,737| ||||||-
1,487
-
1,362
-
2,233
-| ||||||5,082| ||||||| ||||||108,819| The Bauble Appeal is an appeal each Christmas to raise funds for specific charities which further the charitable objectives of the church. The 2023 fund was granted to ICRC and the 2024 fund was set up to raise funds for Tearfund. The Win Watson fund was fully used in the year. The Hardship fund has been set up to assist persons in need. The Repair café is a monthly event for the benefit of the local community to repair broken items rather than disposing of them. During the year the Repair café became a separate entity and so the remaining funds were granted to them to continue this valuable community project. The donations to the Youth Worker fund are for the purpose of the employment of a Youth Worker. The Harvest appeal was to raise funds for Hayat Ministries (registered charity 1157140). ## **7 The Baptist Pension Scheme** Previously the Baptist Pension Scheme’s now closed defined benefit scheme had been reporting a funding deficit and the charity had been making contributions to help make good the shortfall. The Baptist Pension Scheme provided estimates for the charity’s share of the funding deficit and the estimate at the year end was included as a monetary liability in the Statement of Assets and Liabilities. In July 2022 the Baptist Pension Scheme reached an agreement with an insurance company, called Just, to secure the benefits payable under the now closed defined benefit pension scheme (‘DB Scheme’). The premium payable to Just was favourable and, after the transaction with Just, the DB Scheme no longer has a funding deficit. It will take some time to complete the process and, until it is complete, some risks remain. Based on current values the Baptist Pension Scheme believes it has sufficient assets to complete the process without requiring additional contributions from participating employers but, because some risks do remain, the charity has been asked to make a nominal monthly contribution of £1 to the DB Scheme from August 2022. Page 9