REGISTERED CHARITY NUMBER: 248970 of the TnteeS and Unaudited Finala1 Ststements for the Year Ended 31 ber 2024 Clarendon Park Con ional Church WIM)dford Nornlan Accounting Limited 7 Kevern Close Wigston tticester L£icester5hire LE18?GR
Con ional Church Conlents of the FinancÉal Statements for the Year Ended 31 December 2024 Report of the TruMtts I to 2 IndyTKlent ExaMineS Report Suement of Financial Activities Balance She Notes to the Financial Siatements 6 11 Detailed Staternem of Financial Activities 12 13
Clarendon Park Con tional Church of the Tnjsttts for the Year Ende l D¢cember 2024 The tsvstees present their report with the fiTw]ctal swements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of ACCOlIng and Reportin8 by Charities: Stat¢m¢nt of Recommended Prac(ice applicable to charities preparing their accounts tn ¥cordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OWEcfivES AND AcfIvITIES Objectiv¢$ 4nd 4ims The charity exists for general religio$ or ots ¢harttsble pUrF5 of the church as set out in the de¢larntion of tru ded 15 May 1961 Grantmaking During the year under review ch8ri¢abl¢ donations totalling £395 were made as follows.. - taurn Centre £210 Royal British Legion £50 Christian Aid £100 - Wateraid £35 Oxford Street Trust Funds brought forward * 1st January 2023 were £31.6( these ffijnds are desItrd for grdnts to other churches in the East Midlands area During 2024 tncome generated by this fijnd amounted 10 £9,784 which the Church agrees to allocate 500/0 {£4.892) to the desIgned fund. Durtng the year no grants were made leaving a balance in this designated fimd of £36.498. The closing bal8n¢e of £36.498 will be caTried forward io the 2025 financial yegr. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its gov¢rning documenL a deed of trust amd COnllUteS an unincorFXdtcd charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 248970 Principal addr0$ Trusttts Mrs S Holiom G Davies The Congregational Federdtion Ltd are the Cumlian tsitstets of the church and prom. The diaconate, who are responsil)le for the accout)ts. are as follow5: Mrs S Holiom Mr G Davies MrJL¢¢ Independent Exsmlner Woodford Nornian Accounting Limited 7 Kevern Close Wigston Leicester LKicestershire LE18 2GR Page I
Clarendon Park Con huTch Re rt of the Trustees the Year End ber 2024 Approved by order of the b¢)ard of tDJStees on ............................................. and signed on its behalf by.. G Davies- TnL8ie¢
Inde ndent Examinels Re rt to the TnLttees of ci Con tional Ch Independent examiner's report to the trnsttt5 of Clartndon Park Congregational Cburch I report lo the charity tru5t¢e5 on my examination of the accounts of Clarendon Park Congregational Church (the Tru) for ihe yw ¢nded 31 December 2024. ResnSIbIlitIeS aDd basis of report As the charity trust¢¢5 of the Tntst you are reswnsible for the PTeparation of the &¢¢ounts in accordance with ihe r¢quiremen15 of the Charities Act 2011 Dhe ACV). I report in r¢sFtct of my examtnation of the Tnjst's counts Caled out under Section 145 of the Act and in carrying out my examinion I have followed all 4)plicable Direciions given by the Charity Commission under Section 145(5Xb) of the Act. IDdependeDt examln¢r'$ slatement I have wmpleted my examinalion. I confim] that no mCrial matters have com¢ to my attention ti) Connection with 1] ¢xamination giving Tne caus¢ to believe that in any merial res[. awouniing records were rrfji kept in respect of Tnt IS required by S¢dion 130 of the Act: or the accounts do not accord wth those records: or the accounts do noi comp]y with the applicable requirerywits concernlljg forni and connt of accounts Set out in the Charities (Accounts and Reports) RegulatiotLS 2)8 her than any requirement the accounts give a tTue and fair vÈew which is not a matter considered as part of an independent examinion. I have no wncerns and have COTll¢ across no (Mher matteTS in connection with the ¢xamination to which attemion should be drawn in this report in order to enable a proper understanding of the aoUnts to be reached. bfjtrL Yvonne Wo(Klford The Association of Accounting Technicians Wo(¥Jford Norman Accouniing Limitcd 7 Kevern Close WIort L£Ècest¢T Leicestershire LE182GR Date.. l .S¢p.trwn..k)Lf ..OoiS Pag¢ 3
Park Con tonal Statement of Financial Activities the Year Ended 31 b¢r 2024 31.12.24 Tothl funds 31.12.23 Total fulld5 Unrestricted Endowment fifftds nd N(Aes INCOME AND ENDOWMENTS FROM Donation5 and legacies 13.715 13.716 10,408 Oth¢r inwm¢ Inv¢5tment income 42.310 52,fy)3 42,310 53,637 43.481 51,875 1,634 Total 108,028 1.635 109,663 105,764 EXPENDrruRE ON Raising funds 96,475 96,475 126,645 Charitabk artlvitie5 Charitable Donations 395 395 500 Total 96.870 96,870 127.145 Net gains on invesrnts 3,926 1.064 30,894 NET tNCOME 15.084 2.699 17,783 9,513 RECONCILIATION OF FUNDS Total funts brought forward 672,284 339.628 1,011,912 1,002,399 TOTAL FUNDS CARRIED FORWARD 687.368 342.327 1,029.695 1,011,912 The notes fonn part of these fllwicial statements Page 4
Claren ional Ch Balance She ber 2024 31.12.24 Tothl fimds 31.12.23 Totsl funds Unrestricted funds Endowrnent fund Notes FIXED ASSETS Tangible &55ets Investments 286.032 48,183 286.032 648.586 286.032 643,596 10 600,403 6(K),403 334215 934,618 929,628 CURRENT A&SETS Debtors C&sh at bank and in hand 12.943 74.633 12.943 82,744 9.424 74.664 87,576 95.687 84,088 CREDITORS Amounts f&lling due within one year 12 1611) (610) {1,804) NET CURRENT ASSETS 86.965 8,112 95.077 82,284 TOTAL ASSETS LESS CURRENT LIABILrriES 687,368 342,327 1,029,695 1,011.912 NET LSSETS 687,368 342,327 1.029.695 1,011,912 FUNDS Unrestricted funds: General fund Endowment funds.. Manse Fund 13 687.368 672,284 342.327 339.628 TOTAL FUNDS ,029,695 1.011,912 Th¢ ftnancial *atements wer¢ approved by the Board of Trustees and authorised for issue on . and were sId on its behalf by: S Holt(xn- Trustee The notes forni part of these financial statemenL% Page 5
Claren Con lional Notes io th Financial Statements e Year Ended 31 Deeem r 2024 ACCOUNTJNC POLICIES B&sis of preparing the finttcixl st•lemeDts The financial 51atem¢nts of the charity. which is a public nefIt entity under FRS 102. hawe been prepared in accordance with the Charities SORP ffRS 102) 'Accouniing and R¢poTting by Charities.. Statement of Recotntnended Practtce applicable to Charities preparing their counts in acc4)rdance with the Finartcial Reporting Standard applicable in th¢ UK and Republi¢ of Ireland (FRS 102) (eff¢(tiv¢ l January 2019),, Fknan¢ial Reporting StaTx]ard 102 The Finala7 Reporting Srandard applicable in the UK and Republic of Irelad. and the Charities Act 2011. The financial swements have Ivn prepared under the hi5tori¢al cost Conventio with the exception of InvesthT whith are Incl1 at market Ydlu< &% modifted by the revaluation of certain assets. Ineome All income is re¢ognised in the Smement of FinarKial Activities once the Charity has entiilemeni to the fimd& it is probable that the inCne will be receive4J and the amount can be m¢a5ured reliably. Expenditsr¢ Liabilities are recogni5ed expendilure as goon &5 th¢re is a legal or constnjctive obligation mMittlA8 the harity to that expenditure. it 15 probable that a tr¥n5fer of ecoTh)rnic nefIts wll be required in settlem¢nt and the amount of the obligation reliably. Expendiiure is aco)unfrd for on an accnjals basis and has been classifi¢d under headings that aggrega all cost reled io the category. Where costs ¢annot be directly attributed to particular headings tlry have been all(tsd to activities on a b&sis ¢onsi51ent with the se of resources. GrJnts offered subject to conditions which have been met at the year end de are noted &s a commitinent but not as expenditure. Tllgibl¢ fixed ets Depreciatton is provided at the followfjig annT41 e5 in (ffder io write off each &ss¢t over its estinled useful life. TaxatKtrn The chaTity i5 exempt from t&x ort its charitsble l¥ll1es. Fund ac(ouJting Unrestricted fiu)ds can bc used in accordance with th¢ chartthble objectives at the discretion of the trustees. Restricted funds can only be th8ed for particular restricd purposes within the objects of charity. Restrictions arise when specified by the donor or when funds aTe rnis¢d for particular restricd purposes. Further explanation of the nature and of ¢h fijnd is included in the io the financial statemeiits. OTHER INCOME 31.12.24 31.12.23 Room hire Cellnei Film Club 30.755 32,224 11,212 45 343 42,310 43,481 Page 6 continued...
larendon Park Con tional Church Not lo the Financial S(ements- continu for the Year Ended l D¢c¢mber 2024 INVESTMENT INCOME Investmenl income. afttt fees charged by Th¢ Congegational Federati¢)n, wa5 received during the year of £36,964 is made up as follows." Oxford Street Tn1 EfBA G¢neral Fund £35.330 Manse Fund £1,634 RAJSING FUNDS Raising dottations kgries 31.12.24 31.12.23 Suppiyt costs 96,475 126,645 TRUSTEES. REMUNERATIOJY AND BENEFrrs There were tntsitts. remuneration or other benefits for the year ended 31 Ik¢ember 2024 nor for the year ¢nd¢d 31 December 2023. TrSt$, expeDS There were no tsustres, eXpeT ld for the year ended 31 December 2024 nor for the year ended 31 December 2023. STAFF COSTS The avernge rnonthty number of employtts during the year w&% ts folk)ws: 31.12.24 31.12.23 Minister No employees received moluments in excess of £60,(th. COMPARATIVLS FOR THE STATEMENT OF FINANCIAL ACTtVlTIES Unrestricted funds Endowment fimd Total fijnds INCOME AND ENDOWMEKfs FROM tk)nations and he] 10,408 10,408 Other income Investhient in¢ome 43,481 50,369 43,481 51,875 1.506 Total 104.258 1,506 105,764 EXPENDITURE ON Raising funds 126.645 126,045 Chxri¢ble *etiYities Charitable Donations 500 500 Totsl 127.145 127,145 Page 7 ntinued...
Clarendon Park Con ional Church Notes i ihe Financial seM ts- continued the Year Ended ember 2024 COMPARATIVES FOR THE STATEMENT OF FINAJ¥CIAL A1vITIEs- contlllued Unr¢slric*d Endowment fimds fimd Totsl fimds Net gains on Investments 26,868 4,026 30,894 NET INCOME 3,981 5.532 9,513 RECONCILIATION OF FUNDS Tothl funds brought forward 668.303 334,096 1.002.399 TOTAL FUNt)S CARRIED FORWARD 672284 339,628 .011,912 PREMISES COSTS thjring the year under review the church spent the following surns on exceptional items follows.. - Completion of R(M)f repair5 £3.566 - Decoratin8 £3.276 Boiler £3,480 - Entrdn¢e Door £4.836 TANGIBLE FIXED A&SETS Freehold property COST At l January 2024 and 31 tk¢ember 2024 286.032 NET BOOK VALUE At 31 Lkcember 2024 286,032 At 31 D¢¢¢mber 2023 286.032 10. FIXED ASSET INVESTMENTS Listed investhients MARKET VALUE At l January 2024 Revaluations 643,596 4,990 At J l December 2024 fA8.586 NET BOOK VALUE At 31 December 2024 648,586 At 31 tk£ember 2023 643.596 There were no inv¢stsn¢nl a&sets outside th¢ UK. Page 8 continued...
endon Park Con nal Church Notes t the Financia] Ststem - continued for the Year Ende l December 2024 io. FIXED ASSET INVESTMENIS- eoBtinued Cost or valuation at 31 December 2¢)24 is represented by: Listed investments Valualion in 202 Valuaiion in 2022 Valuation in 2023 Valuation in 2024 757,434 (84,732) 129.106) 4,990 648.586 DEBTORS 31.12.24 31.12.23 Amounts falling due within on¢ year: Prepayments 3,653 3,636 Amounts falling due after more than one year: Trdde debtOT5 Other debtor5 2,186 7.104 150 5.638 Aggregate amounts 12,943 9,424 12. CREDITORS: AMOU[S FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 Trade creditors Other ¢redilors 10 1204 600 610 1.804 IJ. MOVEMENT IN FUNDS N¢t movement in funds At 31.12.24 Ai 1.1.24 Unrestricted fund$ Genernl fiu 672284 15.084 687,368 Endowmettt fuDds Manse Fund 339,628 1699 342.327 TOTAL FUNDS 1,011,912 17.783 1,029,695 continued...
lareTKlon Patk Con tional Church t the Financial Statem e Year Ended 31 continued Eer 2024 13. MOVEMENf IN FUNDS- continued Net mov¢m¢nt in funds, included in the ab)ve aye as follows: Incoming Res(MJrces resources expended Gatns and 10sSe5 Movement in funds Unreslrieted General fund 108,028 (96,870) 3,926 15.084 Endowmettt fuDds Manse Fund ,635 1,064 2.699 TOTAL FUNDS 109.663 (96.870) 17,783 Comparatives for tnovemeDt in funds Net movement in funds Al 31.12.23 Atl.1.23 Unrestrieted fuDds General fvnd 668.303 3,981 672.284 EDdowment funds Manse Fund 334.096 5,532 339.628 TOTAL FUNDS 1.002.399 9,513 1,011,912 Comparntive net movement in fimds, Incl in the aiK)ve are as follows: Incoming Gain5 and 10s5¢S Movemeni in funds expended Unrestricted funds G¢neral fund 104258 (127,145) 26,868 3.981 Endowment funds Manse Fund 4.026 5,532 TOTAL FUNDS 105.764 {127,145) 30.894 9,513 Page 10 continued...
Clarendon Park Con ional Chureh Notes to the Financial Statements- continued for the Year E ded 31 Decem 2024 13. MOVEMENT IN FUNDS- coDtinued A ¢urrent year 12 months and prior year 12 monttLS combined position is as follows: Net Ivement in funds At 31.12.24 At 1.1.23 Unrestrieted funds General fund 668.303 19,065 687,368 Endowment fuDds Manse Fund 334.096 8,231 342,327 TOTAL FUNDS 1,002.399 27.296 ,029.695 A Current year 12 rnonths and prior year 12 n)n wmbined net nM)vement in funds, included in the above are as follows: Incoming Gains and Movement in funds expended unTtrIcted Illd$ General fund 212286 (224.015) 30,794 19,065 Ettdowment fund$ Manse Fund 3.141 8,231 TOTAL FUNDS 215.427 (224,015) 35,884 27,296 14. RELATED PARTY DISCLOSURES There were no related paty transactiOTLS for the year ertdcd 31 tkcember 2024.
Clarendon Park Con I Church Statement of Financia] Adivilie5 for the Year E 31 DeCemr 2024 31.12.24 31.12.23 INCOME AND ENDOWMENTS DonatnS and lega¢ies Gifts Donations Gift aid i£gacies 11.852 1,8fA 8,164 1.743 13,716 10.408 Other Income Room hire Cellnei Film Club 30.755 11.212 343 32,224 11,212 45 42.310 43,481 Investment IDcon¥e Manse r¢nts received Generdl. Church & Manse Funds 16,673 36.964 15,925 35.950 53,637 51,875 Total incoming resourtes 109,663 105,764 EXPENDITURE Charit8ble aetlvilies Grants io instituiions 395 500 Support costs Management Wages Manse rates and water Sundries 36,285 381 35,424 335 375 36,726 36.134 Other Insurance Church light and heat Repairs and maintenance Pos( ststionery & office exps Cleaning and church supplÈes 8.627 17,060 18.800 1.172 3,863 7,833 14,391 52,188 945 2.612 49.$22 77,969 Other 2 Organists Fees CatTied forward 3.640 3.589 3,589 This page does not fomi rArt of the Ststury financÈal staternts Page 12
Clarendon Park Con ional Church Detailed Statement of FitwKial A for the Year Ended 31 D ber 2024 iviiies 31.12.24 31.12.23 (hher2 Brought fonwd M'shIEsUbsCr17tsns & ((HW Bookkeeping fres AdrnÉnistratorfs fees 3.640 321 1.960 3,706 3,589 1.061 2.045 5,247 9.627 11,942 Governanee costs Independent exatnination 600 Total resources expended 96.870 127,145 Net intomellexpenditure) before g•1115 and 12.793 (21,381) Reglised reeognised gains and losses Realised gain{109Se$) oft fixed &s5d investments 4,990 30,894 Net income 17,783 9.513 This page does not forni part of the statutory finan¢ial stst¢ments Page 13