Registered Charity No. 260050
The Thomas Harris Fund (Working Title: Calne Free Church)
Trustees Annual Report and Accounts
Year Ended 31st December 2024
WYATT & CO
Chartered accountants 125 Main Street Garforth Leeds LS25 1AF
The Thomas Harris Fund (Calne Free Church)
Year Ended 31st December 2024
Contents Page
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustees' Annual Report | 2 |
| Independent Examiners Report | 5 |
| Statement of Receipts and Payments | 6 |
| Statement of Assets and Liabilities | 7 |
| Notes to the Financial Statements | 8 |
The Thomas Harris Fund (Calne Free Church)
Year Ended 31st December 2024
Legal and Administrative Information
Reference
The charity is called “Thomas Harris Fund” but holds the working title of Calne Free Church. The Church has been registered with the Charity Commission since January 1970 with the charity registration number 260050.
| Website Principal address Trustees Primary bankers Independent examiner |
www.calnefreechurch.org.uk 17 Charlieu Avenue Calne Wiltshire SN11 0LD David Huband Chair David Walsh Appointed 03 Nov 2024 Alan Simmons Andrew Lennox James Ridout Charles Fadipe Colonel John Lewis Resigned 21 Jan 2025 Lloyds Bank Plc 25 Gresham Street London EC2V 7HN Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF |
|---|---|
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The Thomas Harris Fund (Calne Free Church)
Year ended 31[st] December 2024
Trustees Report
The church was registered with the Charity Commission of England and Wales in January 1970 as the Thomas Harris Fund, but the working name is Calne Free Church.
Objectives and Activities
Calne Free Church (CFC) is an independent Evangelical Church which meets for Divine Worship on Sundays and at other times during the week for usual Church activities. The principal purpose of the church is the advancement of the Christian Faith.
The Church undertakes the following activities:
Sunday services – CFC holds two church services each Sunday, with regular attendance from people across the entire community, including a Junior Church for primary age children and a creche. The number of ‘inperson’ attendees at both services is consistent (with congregations regularly of 80+ in the morning, and 20+ in the evening), with others attending the morning service online via the livestream. People attending include both Christians and non-Christians who enjoy the friendship and support of the church community. Frequently visitors comment that it is a very friendly and welcoming church. Junior Church is run during the morning service. Prayer is an important part of the Christian faith, our Sunday evening service has a prayer focus and provides the opportunity for people to practice their faith and worship together, as we pray for the needs of those in the church, our community, and the wider world.
Youth groups – CFC runs regular meetings for young people, to enable them to explore more about the Christian faith, develop positive friendships, and support them as they face life’s big issues. We currently run two groups: one group, called Ignite, aimed at secondary school age, and a second for older (16+) teenagers, called After Eights.
Men’s and Women’s groups – Our Men’s Group and Women’s Group provide the opportunity for all ages to meet together. These groups meet frequently for prayer breakfasts on a Saturday and may hold other events in the community during the year. These gatherings continue to prove to be a source of great encouragement and support to those who attend.
Chatterbox – CFC has weekly term time toddler group for parents/carers to meet up and attend with their young children.
In-pieces - Meet once a week and is open to all to come along for conversation and to work on quilting, sewing or other crafting projects. The group provides an opportunity for people of all ages and backgrounds with a common crafting interest to get out and make contact with others in their area.
Growth Groups – Growth groups meet weekly in different locations around Calne, operating as smaller friendship or support groups; these provide additional opportunities for people to get to know and support each other. Growth groups also provide a key opportunity to support each other in prayer.
Pastoral support – Our pastor, a number of our leaders and members are involved in visiting people in need of support, or those who are unwell, in their homes, care homes, and in hospital to provide friendship, support and encouragement.
Administrative support – CFC has continued to employ an Administrator to coordinate our varied activities, and this has continued to be of great benefit to us, enabling the pastoral team to focus more of their time on pastoral support and so enabling us to be more efficient and effective in our use of time and resources.
School’s support – CFC provides a team of volunteers who are invited by our local primary schools on a termly basis to conduct school assemblies. This continues to be in great demand, with strong links developed with local schools.
Community engagement and outreach – CFC has hosted a wide range of activities and meetings to encourage and enable people in our community to easily engage with our church. These have included activities such as a Bremhill, Ladies Craft Evenings, and Community Christmas Carol services.
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The Thomas Harris Fund (Calne Free Church)
Year ended 31[st] December 2024
Trustees Report
Other community involvement – We encourage our members to be active in contributing to the life of the wider community; we have, for example, church members who are volunteering in schools, and active in other charities.
Public Benefit Statement
In considering the activities, the Trustees have had regard to the guidance issued by the Charity Commission on public benefit.
In support of our objectives, our strategies are to enable anyone regardless of age, race, or religion, to learn more about the Christian faith as taught in the Bible; to provide an environment where Christians can learn and worship together; and to encourage Christians to share the love of God and good news of Jesus Christ through active involvement and contribution in our neighborhood and communities.
In pursuing our strategies, the trustees have had regard to the guidance issued by the Charity Commission on public benefit, and consider these strategies to be of benefit to both Christians within the church and to the wider community as a whole.
Achievements and Performance in 2024
Improved facilities
Retaining wall – The ongoing project to rebuild the retaining wall behind the church hall and river Marden is progressing well and is expected to be completed in 2024.
Drainage – Investment was made during 2023 to address the poor drainage around the church hall. This work was a vital part of the maintenance of the structure for the future.
Volunteers
While the church does employ one full-time worker, our Pastor and a part-time administrator, it would not be possible to accomplish all the above without the hard work and service of all the members and friends of Calne Free Church who give so much time and effort voluntarily in support of our aims and objectives.
Structure, Governance and Management
Trustees are nominated and voted into office from and by the members of Caine Free Church by secret ballot at meetings called for this purpose.
The Trustees met regularly during the year to oversee the management of the assets held by and staff employed by Calne Free Church.
Financial Review
The activities of the charity for the year ending 31st December 2024 resulted in an income of £141,472 and expenditure of £129,982 this resulted in a surplus of £11,490 during the year.
At the year end the unrestricted funds held by the church were £50,297.
Reserves Policy
The trustees have reviewed the reserves of the charity. Our unrestricted funds currently are sufficient to cover 2 months’ operating costs of the church (approx £20,000), excluding further giving. The unrestricted funds held at the end of the year ending 31st December 2024 were £41,696, of which £20,000 is held in a reserve bank account. The Trustees recognise that the unrestricted funds are higher than the level of reserves set out in the policy, but the excess will be needed in the coming years.
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The Thomas Harris Fund (Calne Free Church)
Year ended 31[st] December 2024
Trustees Report
Plans for the Future
We intend to continue to pursue our aims and objectives through our current activities, and to also look for further activities and opportunities to exercise these, as funds allow.
In September 2024, we plan to increase the staff team by taking on a trainee pastor. This will enable us to extend our activities, particularly in our Youth Work and pastoral support, as well as provide training and development support for the assistant to grow in their gifts and experience.
Trustees’ Responsibilities
Calne Free Church financial statements have been prepared on a cash basis when receipts and payments take place through the bank account.
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees
| Approved by the Trustees | |
|---|---|
| Name of Trustee: | David John Huband |
| ────────────────────────────────── | |
| Signed on Behalf of the Trustees: | |
| ────────────────────────────────── | |
| Date of Approval: | 23/10/2025 |
| ─────────────────────────────────── |
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The Thomas Harris Fund (Calne Free Church)
Year Ended 31st December 2024
Independent Examiners Report
I report to the trustees on my examination of the financial statements of The Thomas Harris Fund (Calne Free Church) ('the charity') for the year ended 31st December 2024.
Responsibilities and Basis of Report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements 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 Act.
Independent Examiner's Statement
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Nigel Wyatt BSC FCA Date: 23/10/2025 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF
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The Thomas Harris Fund (Calne Free Church)
Year Ended 31st December 2024
Statement of Receipts and Payments
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| Funds | Funds | Funds 2024 | Funds 2023 | ||
| Note | £ | £ | £ | £ | |
| Receipts | |||||
| Donations and legacies | 126,701 | 6,560 | 133,261 | 142,910 | |
| Investment income | 622 | 139 | 761 | 608 | |
| Other income | 7,450 | - | 7,450 | 5,731 | |
| ────────── | ────────── | ────────── | ────────── | ||
| Total Receipts | 2 | 134,773 | 6,699 | 141,472 | 149,249 |
| ────────── | ────────── | ────────── | ────────── | ||
| Payments | |||||
| Payments on charitable activities | 3 | 126,952 | 3,030 | 129,982 | 223,979 |
| ────────── | ────────── | ────────── | ────────── | ||
| Total Payments | 126,952 | 3,030 | 129,982 | 223,979 | |
| ────────── | ────────── | ────────── | ────────── | ||
| ────────── | ────────── | ────────── | ────────── | ||
| Net Receipts / (Payments) | 7,821 | 3,669 | 11,490 | (74,730) | |
| ────────── | ────────── | ────────── | ────────── | ||
| Net Movement in Funds (Cash) | |||||
| Total funds (Cash) brought forward | 8 | 33,875 | 4,932 | 38,807 | 113,537 |
| Transfers | - | - | - | - | |
| ────────── | ────────── | ────────── | ────────── | ||
| Total Funds (Cash) Carried Forward | 41,696 | 8,601 | 50,297 | 38,807 | |
| ────────── | ────────── | ────────── | ────────── | ||
| Funds Represented By | |||||
| General (Unrestricted) | 41,696 | - | 41,696 | 33,875 | |
| Restricted funds | - | 8,601 | 8,601 | 4,932 | |
| ────────── | ────────── | ────────── | ────────── | ||
| 41,696 | 8,601 | 50,297 | 38,807 | ||
| ────────── | ────────── | ────────── | ────────── |
These financial statements were approved by the Church Trustees and authorised for issue :
Name of Trustee:
David John Huband
───────────────────────────────────────────────────
Signed on Behalf of the Trustees:
───────────────────────────────────────────────────
Date of Approval:
23/10/2025
───────────────────────────────────────────────────
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The Thomas Harris Fund (Calne Free Church)
Year Ended 31st December 2024
Statement of Assets and Liabilities
As the accounts are prepared on a cash basis, there is no formal Balance Sheet or Statement of Financial Position. Instead, a statement of assets and liabilities is outlined giving an indication of the charity's assets at the year end.
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Current Assets | ||
| Cash at bank and petty cash | 50,297 | 38,807 |
| ────────── | ────────── | |
| 50,297 | 38,807 | |
| Fixed assets | ||
| Valuation of Manse | 393,000 | 393,000 |
| Fixed assets | 5,000 | 0 |
| ────────── | ────────── | |
| 393,000 | 393,000 |
Calne Free Church owns a listed church building but has not been able to gain a reasonable valuation to disclose in the statement of assets.
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The Thomas Harris Fund (Calne Free Church)
Year Ended 31st December 2024
Notes to the Financial Statements
Basis of Preparation
The financial statements have been prepared on a cash basis when receipts and payments take place through the bank account or petty cash.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Fund Accounting
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often known as a ‘special offering’ in the church.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
Incoming Resources
All incoming resources are recognised once the charity has entitlement to the resources and the money has been paid.
Resources Expended
Expenditure is recognised on a cash basis when payments have been made through the bank account or by petty cash.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and the cost of any legal advice to trustees on governance or constitutional matters.
Taxation
The charity is exempt from tax on its charitable activities.
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The Thomas Harris Fund (Calne Free Church)
Year Ended 31st December 2024
Notes to the Financial Statements
2 Analysis of Receipts
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Donations and Legacies | |||
| Annual gift day | 6,319 | 2,000 | 8,319 |
| Missionary offering | - | 560 | 560 |
| One off gifts | 24,508 | - | 24,508 |
| Regular donations | 72,669 | - | 72,669 |
| Gift aid | 23,205 | - | 23,205 |
| Grants | - | 4,000 | 4,000 |
| ────────── | ────────── | ────────── |
|
| 126,701 | 6,560 | 133,261 | |
| Investment Income | |||
| Bank interest | 622 | 139 | 761 |
| ────────── | ────────── | ────────── |
|
| 622 | 139 | 761 | |
| Other Income | |||
| Manse rent | 5,907 | - | 5,907 |
| Room hire | 50 | - | 50 |
| Other | 1,493 | - | 1,493 |
| ────────── | ────────── | ────────── |
|
| 7,450 | - | 7,450 | |
| ────────── | ────────── | ────────── |
|
| Total Income | 134,773 | 6,699 | 141,472 |
| ────────── | ────────── | ────────── |
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The Thomas Harris Fund (Calne Free Church)
Year Ended 31st December 2024
Notes to the Financial Statements
Analysis of Receipts Cont.
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Donations and Legacies | |||
| Missionary offering | - | 1864 | 1,864 |
| One off gifts | 45,771 | - | 45,771 |
| Regular donations | 66,599 | - | 66,599 |
| Gift aid | 24,776 | - | 24,776 |
| Grants | - | 3,900 | 3,900 |
| ────────── | ────────── | ────────── |
|
| 137,146 | 5,764 | 142,910 | |
| Investment Income | |||
| Bank interest | 499 | 109 | 608 |
| ────────── | ────────── | ────────── |
|
| 499 | 109 | 608 | |
| Other Income | |||
| Manse rent | 5,656 | - | 5,656 |
| Room hire | 75 | - | 75 |
| Other | - | - | - |
| ────────── | ────────── | ────────── |
|
| 5,731 | - | 5,731 | |
| ────────── | ────────── | ────────── |
|
| Total Income | 143,376 | 5,873 | 149,249 |
| ────────── | ────────── | ────────── |
|
| Payments on Charitable Activities by Fund Type | |||
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Church and hall upkeep | 23,831 | - | 23,831 |
| FIEC donations | 1,493 | - | 1,493 |
| Manse upkeep | 533 | - | 533 |
| Missionary gifts | 6,325 | 560 | 6,885 |
| Other expenditure | 29,872 | 570 | 30,442 |
| Website and communications | 250 | - | 250 |
| Salary costs | 57,764 | - | 57,764 |
| Staff related costs | 1,325 | 1,900 | 3,225 |
| Utilities | 5,559 | - | 5,559 |
| ────────── | ────────── | ────────── |
|
| 126,952 | 3,030 | 129,982 | |
| ────────── | ────────── | ────────── |
3 Payments on Charitable Activities by Fund Type
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The Thomas Harris Fund (Calne Free Church)
Year Ended 31st December 2024
Notes to the Financial Statements
Payments on Charitable Activities by Fund Type Cont.
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Church and hall upkeep | 140,406 | 3,900 | 144,306 |
| FIEC donations | 296 | - | 296 |
| Manse upkeep | 502 | - | 502 |
| Missionary gifts | 8,000 | 1,864 | 9,864 |
| Other expenditure | 13,384 | 227 | 13,611 |
| Printing, website and communications | 342 | - | 342 |
| Salary costs | 46,306 | - | 46,306 |
| Salary and staff related costs | 4,414 | - | 4,414 |
| Utilities | 4,338 | - | 4,338 |
| ────────── | ────────── | ────────── |
|
| 217,988 | 5,991 | 223,979 | |
| ────────── | ────────── | ────────── |
4 Volunteers
The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustees' report for further details about volunteer contributions to the organisation.
5 Independent Examination Fees
| Fees payable to the independent examiner for | 2024 | 2023 | |
|---|---|---|---|
| £ | £ | ||
| Independent examination and preparation of the financial statements |
811 | 780 |
6 Trustees Remuneration and Expenses
During the year, Charles Padipe received remuneration of £31,615 (2023: £29,261), pension contributions of £4,002 (2023: £3,443) for his role as Pastor and not for his role as Trustee.
During the year, 2 Trustees incurred out-of-pocket expenses totalling £1,870 (2023: 3 trustees, £3,445). All expenditure was incurred for the day-to-day running of the church.
7 Related Party Transactions
A gift of £1,500 was given to The Solders' and Aviators' Scripture Readers Association (Charity no 235708), this is a related party due to Colonel John Lewis being a trustee in common. The same value gift was given from the church to the charity in 2023.
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The Thomas Harris Fund (Calne Free Church)
Year Ended 31st December 2024
Notes to the Financial Statements
8 Analysis of Charitable Funds
| 1 Jan 2024 | Income | Expenditure | Transfers 31 Dec 2024 | Transfers 31 Dec 2024 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Unrestricted | |||||
| General | 33,875 | 134,773 | (126,952) | - | 41,696 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total Unrestricted | 33,875 | 134,773 | (126,952) | - | 41,696 |
| Endowment Fund | |||||
| Sunday school fund | 3,000 | - | - | - | 3,000 |
| Restricted Funds | |||||
| Hall, kitchen and toilet fund |
- | 2,000 | - | - | 2,000 |
| Missionary offering | - | 560 | (560) | - | - |
| Sunday school fund | 1,932 | 139 | (570) | - | 1,501 |
| Training Grant | - | 4,000 | (1,900) | - | 2,100 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total Restricted Funds | 4,932 | 6,699 | (3,030) | - | 8,601 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total Funds | 38,807 | 141,472 | (129,982) | - | 50,297 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| 1 Jan 2023 | Income | Expenditure | Transfers 31 Dec 2023 | ||
| £ | £ | £ | £ | £ | |
| Unrestricted | |||||
| General | 108,487 | 143,376 | (217,988) | - | 33,875 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total Unrestricted | 108,487 | 143,376 | (217,988) | - | 33,875 |
| Endowment Fund | |||||
| Sunday school fund | 3,000 | - | - | - | 3,000 |
| Restricted Funds | |||||
| Church & hall | |||||
| maintenance: Wall | - | 3,900 | (3,900) | - | - |
| repair | |||||
| Missionary offering | - | 1,864 | (1,864) | - | - |
| Sunday school fund | 2,050 | 109 | (227) | - | 1,932 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total Restricted Funds | 5,050 | 5,873 | (5,991) | - | 4,932 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total Funds | 113,537 ────────── |
149,249 ────────── |
(223,979) ────────── |
- ────────── |
38,807 ────────── |
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The Thomas Harris Fund (Calne Free Church)
Year Ended 31st December 2024
Notes to the Financial Statements
Fund Descriptions
Endwoment Fund Sunday school fund Capital endowment, given so the interest can be used for children's work in the church
Restricted Funds
Hall, kitchen and toilet fund
Money donated in the annual gift day to be spent on the renovation of the hall, kitchen and toilet.
Missionary offering Sunday school fund
Money collected at the coffee mornings to raise funds for missionary work
Interest earned on the endwoment fund and to be spent on children's work in the church
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