## 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:
1. 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
2. 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:
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.
## 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