GROVE HILL EVANGELICAL CHURCH
Report and Accounts Year ended... 31 March 2025
GROVE HILL EVANGELICAL CHURCH
LEGAL & ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 MARCH 2025
ADDRESS FOR CORRESPONDENCE 123 Grove Hill South Woodford LONDON E18 2HY Church constitution adopted 28 September 2006 as GOVERNING DOCUMENTS amended 6 July 2008. The church is affiliated to the Fellowship of Independent Evangelical Churches. CHARITY REGISTRATION NUMBER 235525 - Grove Hill Evangelical Church TRUSTEES RESPONSIBLE FOR Timothy Crispin (until 18 June 2025) MANAGING THE CHARITY Andrew Emohare Avon Edward (until 31 December 2024) Derek Fieldhouse Lynda Holmes Peter Last Peter Parson Peter Sharp (until 31 July 2024) Matthew Weston (until 30 September 2025) NAMES OF ADVISERS CAF Bank Ltd Edward Connor Solicitors HOLDING TRUSTEE Fellowship Property Trust INDEPENDENT EXAMINER Jaimee Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
INDEX
Page 1 Legal & Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Pages 7-10 Notes to the Accounts
Page 1
GROVE HILL EVANGELICAL CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 March 2025.
Objects of the charity
The charity, which is a church, is governed by a constitution. The charity's principal objects, as set out in its governing document, are:
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The advancement of the Christian faith in accordance with the basis of faith primarily but not exclusively within South Woodford and the surrounding neighbourhood, and
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Such other charitable purposes as shall in the opinion of the members of the church in general meeting, further the work of the church.
Government
The policy and operating decisions of the charity rest with the Trustees who meet regularly to monitor the activities of the Trust.
New trustees are appointed following a ballot of Church members.
Summary of the charity's main activities and achievements
The church exists as a body of believers in the Lord Jesus Christ who are committed to each other in Christian fellowship. We seek to encourage each other in the faith as it is laid out in the Bible and to share the truth about Christ with those around us.
The Church has held services of worship every Sunday, including preaching. On-line streaming has continued to maximise accessibility: The Sunday services are broadcast live via the Church's 'YouTube' channel, accessible to all via the Church website https://www.ghec.co.uk/. The Church has been pleased to welcome newcomers on a regular basis. The congregation reflects the multi-cultural make-up of the neighbourhood.
Throughout the year age related activities for children have continued to be provided. Children's activities span the whole age range: from the ever popular 'Ready Steady Go' sessions for babies, toddlers and their parents/ carers to 'Revs' working with older teenagers. In between there are the Sunday youth groups, week night clubs and ad-hoc school holiday activities. All these activities are available to Church families and the wider community.
The Church joins with other local Churches to provide outreach events. Grove Hill was pleased to host a Holiday Club.
Key activities are publicised by leafleting local homes, word of mouth and via the website. The website provides a valuable insight into the work of the Church (www.ghec.co.uk). The church is pleased to support missionary work both in the UK and abroad and sets aside 25% of its regular income for this purpose. During 2024-25 the Church, together with several others in the area, continued to support a new Church in the Barkingside and Clayhall area (All Nations).
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
The leadership team continue to seek to fulfil their responsibilities. The trustees remain very grateful to all involved in the fellowship for the different ways in which they assist the church in fulfilling its calling. The Pastor has resigned with effect from 30th September 2025; the remaining trustees are jointly ensuring that the Church's activities continue.
Page 2
Financial review
The trustees prepare the accounts on a Receipts and Payments basis. It is deemed a more appropriate basis having regard to the charity's turnover. This means that the accounts are based on a reconciliation to the bank account and no adjustment has been made for income due; in particular the Gift Aid refund from HMRC is not recognised until the following year.
Overall reserves stand at £85k. These comprise £84k Unrestricted (General £43k and Designated £41k) and £1k Restricted funds. General congregational income reduced to £69k (£75k in 2023-24) due to a reduced Church membership. Property rental income increased by £2k. General Fund expenditure was in line with budget - payroll costs fell due to the full year effect of accommodation being provided to the Pastor as part of his remuneration. The legacy fund of £17k (no restrictions) remains at year end. The Pre-school Restricted Fund of £8k has been transferred to the General Fund. The General Fund balance at year end is higher than the minimum level set by trustees. This is due to anticipated property spending and to mitigate the effect of falling congregational giving.
A number of building projects were undertaken during the year, including at the Church: boiler replacement, installation of a fire alarm system and tree works; Rental properties: kitchen replacement and compliance checks. This resulted in maintenance spending increasing from £40k (2024) to £59k (2025).
Reserves policy
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £25,000 (which equates to about 3 months of routine unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £84k. This includes £23k designated for the Missionary Fund for the following year; the excess funds are held for the purpose of anticipated essential maintenance works and reduced income as discussed above.
Risk statement
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
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:
PRJ Parson
PRJ Parson (Dec 18, 2025 15:52:16 GMT)
Peter Parson Date: Dec 18, 2025
Page 3
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
GROVE HILL EVANGELICAL CHURCH
I report to the trustees on my examination of the accounts of Grove Hill Evangelical Church ('the charity') for the year ended 31 March 2025 on pages 5 to 10 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:
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accounting records were not kept in accordance with section 130 of the 2011 Act; or
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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.
J. Young
J. Young (Dec 18, 2025 16:33:19 GMT)
Jaimee Young
Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: Dec 18, 2025
Page 4
GROVE HILL EVANGELICAL CHURCH
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
| Notes Income receipts Donations and grants Gift aid receipts Income from charitable activities Rental Income Other Total receipts Payments 2 3 Total payments Transfers between funds 7 Net movement in funds Cash funds as at last year end Cash funds at this year end A Net of receipts / (payments) before transfers Grants paid in relation to charitable activities undertaken by others Payments in relation to charitable activities undertaken directly |
General Designated Funds Funds £ £ 70,029 1,100 12,756 888 1,581 680 - 64,254 2,608 73 86,973 66,995 92,603 42,353 4,053 26,355 96,656 68,708 (9,683) (1,714) 10,807 (2,842) 1,124 (4,556) 41,671 45,530 42,795 40,975 Unrestricted Funds |
Restricted Funds £ 354 - - - 354 3,300 51 3,351 (2,997) (7,965) (10,961) 12,211 1,250 |
2025 £ 71,129 13,998 2,261 64,254 2,680 154,322 138,256 30,459 168,715 (14,393) - (14,393) 99,412 85,020 |
2024 £ |
|
|---|---|---|---|---|---|
| General Funds £ 70,029 12,756 1,581 - 2,608 86,973 92,603 4,053 96,656 (9,683) 10,807 1,124 41,671 42,795 |
|||||
| 102,341 16,168 1,754 61,949 5,399 |
|||||
| 187,611 | |||||
| 214,913 34,337 |
|||||
| 249,250 | |||||
| (61,639) - |
|||||
| (61,639) 161,051 |
|||||
| 99,412 |
The notes on pages 7 to 10 form part of these accounts.
Page 5
GROVE HILL EVANGELICAL CHURCH
STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 MARCH 2025
| Notes A Cash funds 5,6 Cash at bank with immediate access B Other monetary assets 5,6 Gift aid due to charity Other debtors and prepayments C Liabilities Falling due within one year 5,6 Loan Fee for Independent Examination Accrued expenses Falling due after one year: Loan Total |
General Designated funds funds £ £ 42,795 40,975 42,795 40,975 12,341 275 4,008 4,317 16,349 4,592 - 7,114 1,200 - 641 100 1,841 7,214 - - - 1,841 7,214 Unrestricted Funds |
Restricted funds £ 1,250 1,250 - 250 250 - - 1,170 1,170 - - 1,170 |
2025 £ 85,020 85,020 12,616 8,575 21,191 7,114 1,200 1,911 10,225 - - 10,225 |
2024 £ |
|---|---|---|---|---|
| 99,412 | ||||
| 99,412 | ||||
| 13,939 7,235 |
||||
| 21,174 | ||||
| 7,514 1,290 2,249 |
||||
| 11,053 | ||||
| 6,216 | ||||
| 6,216 | ||||
| 17,269 |
The above loan is repayable in monthly instalments and is repayable in full by April 2026. All other liabilities fall due for settlement within one year.
D Assets retained for charity's own use
| Fund to which asset belongs General Property Trust Property Trust Property Trust Property Trust The value of the freehold assets owned are: Church equipment Church Building (NBV 2016) 30 Byron Avenue (2001) 121 Grove Hill (2001) 62-64 Grove Hill (2001) |
Book Value £ 578,000 151,000 92,000 280,000 1,101,000 |
Insurance value £ |
|---|---|---|
| 162,310 3,685,610 591,005 280,046 1,009,238 |
||
| 5,728,209 |
The trustees have used insurance values as an approximation for current values
The accounts were approved by the trustees and signed on their behalf by:
PRJ Parson
PRJ Parson (Dec 18, 2025 15:52:16 GMT)
Peter Parson
Date: Dec 18, 2025
The notes on pages 7 to 10 form part of these accounts.
Page 6
GROVE HILL EVANGELICAL CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
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 Employment costs (see note 4) Youth and children's work Outreach activities Courses and conferences Maintenance, repairs & equipment Roof and guttering replacement project Loan repayments Utilities Insurance Independent examination Office and support costs Visiting Speakers Other costs |
General Designated funds funds £ £ 35,619 - 236 536 2,507 - 1,278 - 29,729 25,726 - - - 7,514 5,217 1,402 5,139 4,176 1,182 - 9,429 2,982 1,486 - 781 17 92,603 42,353 Unrestricted Funds |
Restricted Funds £ - - - 3,300 - - - - - - - - 3,300 |
Total 2025 £ 35,619 772 2,507 1,278 58,755 - 7,514 6,619 9,315 1,182 12,412 1,486 798 138,256 |
Total 2024 £ |
|
|---|---|---|---|---|---|
| General funds £ 35,619 236 2,507 1,278 29,729 - - 5,217 5,139 1,182 9,429 1,486 781 92,603 |
|||||
| 42,716 812 1,806 395 39,658 76,807 7,493 9,189 1,260 21,102 1,105 1,089 |
|||||
| 203,432 |
Page 7
GROVE HILL EVANGELICAL CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Funds
| 3 Grants paid in relation to charitable activities undertaken by others (All payments were made to UK based individuals/organisations) Grants for: For work in the UK Overseas mission Relief of poverty The grants to institutions amounting to more than £1,000 were: Grace Baptist Mission Equipping Pastors Worldwide (formerly Pastor Training International) SIM Amor (Europe) Christian Education Project All Nations Church - Clayhall and Barkingside |
General funds £ 4,053 - - 4,053 2025 £ 10,600 5,660 5,660 - 2,400 1,153 |
Designated funds £ 2,835 23,520 - 26,355 2024 £ 10,424 6,415 - 8,015 2,400 2,120 |
Restricted Funds £ 51 - - 51 |
Total 2025 £ 6,939 23,520 - 30,459 |
Total 2024 £ |
|---|---|---|---|---|---|
| 7,880 26,457 - |
|||||
| 34,337 | |||||
4 Transactions with related parties
During the year the charity had 1 full time employee.
Ministerial costs, as permitted by the governing document, are employment costs in respect of the Pastor. Matthew Weston was paid £30,563 in his capacity of minister of the church and not as a trustee. He lives in the Manse rent free and the Church meets the cost of the council tax for the property. The total package is estimated to be £63k.
One of the trustees, Lynda Holmes, is a tenant of one of the Church owned properties. Her tenure is assessed using the rental policy applied to all tenants; her interest is declared at trustee meetings and she does not partake in decisions relating to the properties where she has a pecuniary interest.
One of the former trustees, Tim Crispin (Crisp Finish), on occasions undertakes maintenance work at the Church and properties. During 2024-25 this totalled £4,068 (2024 £144).
Page 8
GROVE HILL EVANGELICAL CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
| 5 Cash at bank with immediate access A Cash funds Gift aid due to charity Other debtors/ prepayments B Other monetary assets Loans Accrued expenses/ deferred income C Liabilities 6 Cash at bank with immediate access A Cash funds Gift aid due to charity Other debtors/ prepayments B Other monetary assets Accrued expenses C Liabilities Breakdown of Designated funds - Assets and Liabilities Breakdown of Restricted funds - Assets and Liabilities |
Property Rental Fund £ - - - 4,317 4,317 7,114 100 7,214 All Nations Church Plant £ - - - - |
Ready Steady Go £ 316 316 - - - - Specific appeals/ donations incl. Hardship £ 1,250 1,250 250 250 |
Legacies £ 17,172 17,172 - - - - - - Property Trust Funds £ - - - - - 1,170 |
Missionary Support Fund £ 23,487 23,487 275 - 275 - - - Pre-school £ - - - - - |
Total £ 40,975 |
|---|---|---|---|---|---|
| 40,975 | |||||
| 275 4,317 |
|||||
| 4,592 | |||||
| 7,114 100 |
|||||
| 7,214 | |||||
| Total £ 1,250 |
|||||
| 1,250 | |||||
| - 250 |
|||||
| 250 | |||||
| 1,170 | |||||
| - | - | 1,170 | - | 1,170 |
Page 9
GROVE HILL EVANGELICAL CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
7 Movement of funds
| vement of funds | |||||
|---|---|---|---|---|---|
| General funds Designated funds Property Rental Fund Ready Steady Go Legacies Missionary Support Fund Restricted funds Property Trust Fund All Nations Church Plant Pre-school Hardship Fund Specific appeals/ donations: TEAR Fund, Azores etc.1 Total funds |
Balance at 31 March 2024 £ |
Receipts £ |
Payments £ |
Transfers £ |
Balance at 31 March 2025 £ |
| 41,671 | 86,973 | 96,656 - |
10,807 | 42,795 | |
| - 172 17,172 28,186 45,530 3,300 51 7,965 1,250 354 - 12,211 99,412 |
64,327 680 - 1,988 66,995 - - - 354 354 154,322 |
41,817 - 536 - - 26,355 - 68,708 - 3,300 - 51 - - 3,351 - 168,714 - |
22,510 - - - 19,668 2,842 - - - 7,965 - - - 7,965 - - |
0 - 316 17,172 23,487 |
|
| 40,975 | |||||
| - - - 1,250 - |
|||||
| 1,250 | |||||
| 85,019 |
1 The deficit balance at the start of the year and the in year receipt relates to gift aid claimed.
The trustees are confident that the pre-school funds should not have been treated as restricted because the income related to fees paid to the charity which ran the preschool, not donations given specifically for the use of the pre-school only. These funds have therefore been moved to the general funds.
Page 10