Congregatlonal Fadoration Registered Charity Number: 264839 CONGREGATIONAL FEDERATION REPORT OF THE TRUSTEES AND AUDITED FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 CONGREGATIONAL FEDERATION CONTENTS Page Report of the Trustees 1-16 Report of the Independent Audrtor 17-19 Statement of Financial Activities 20 Comparison Statement of Financial Adivities 21 Balance Sheet 22 Statement of Cashflows 23 Notes to the Financial Slalemenl$ 24-39 CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES The Trustees of the Charty present their report with the financial slalemenls ofthe Charity forthe year ended 31 December 2024. The financial slalemenls have been prepa￿d in accordance with the aceounting policies set out in note 1 to the financial slalemenls lo compty wrth the Charity's trust deed, the Charities kl 2011 and Accounting and Reporting by Charitie5, Slalement of Recommended Practi¢e applicable to the Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. REFERENCE ANO ADMINISTRATIVE DETAILS. Registered Charity number 264839 Principal offlce 8 Castle Gale Nottingham NG17AS Trustees MrJALyon Revd O C Kinchin Revd C J Stott Mrs E Sweeney-smith Revd R Green Mrs S M Auslin Revd R D MacRao Miss M M C McGuinness Revd G Simonis Revd C L Gillham Dr B W Mason Mr E P Fenwick Mr M Taylor Revd R Leeming Revd F Y Kamara Mrs H Biggin Mr T J Bateman Revd C J Bamforth Damp Revd S J Turner Revd J Holloway Chairperson Past President President Elect President Chair of CSC Chair of FSSC CF in Scotland CF in Scotland CF in Scotland CF in Wa￿S CF in Wa￿S Eastern East Midlands North East North Wgst North Wesl Midlands North Wesl Midlands South East South Wesl South Wesl MKllands Resigned 31s1 D￿eMber 2024 Resigned 28th August 2024 Appointed 28th August 2024 Appointed 16th August 2024 CF Congregatlonal Federatlon FSSC- Flnance and Support Servlces CommSttee CSC - Church Support Cofflmittee CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES REFERENCE AND ADMINISTRATIVE DETAILS- continued Auditors UHY Hacker Young 14 Park Row Nottingham NG16GR Bankers National Westminster Bank PIC Smiths Branch 16 South Parade Nottingham NG1 2JX Solicitors Nelsons Solicitors Pennine House 8 Stanford Street Nottingham NG1 7BQ CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES STRUCTURE. GOVERNANCE AND MANAGEMENT The Congregational Federation is a voluntary association of Congregational or Independent Churches (plus Pefsonal Members) that was established by 8 Constitutional Document fThe Conslilulion.). The affairs of the Congregational Federation are the responsibilty of ils Council- who act as Trustees. THE CONSTITUTION Foundation Principle.. In solemn renewal of the doclaralion made in the CongregalK)nal Library, London, on 13 May 1831 and affirmed by the Conference in Lyndhutsl Road Congregational Church, London, on 13 May 1972 and by the Assembly in Westminster Chapel on 14 October 1972, the Federation of continuing CongTegational Churches is founded on a full reeognilh)n of their own dislinclive principle, namely. the scriptural right of every separate Church lo maintain perfect independence in the government and administration of ils own part￿ular affairs". and therefore that the Federation shall not in any case assume legislative authorty. or become a court of appeal. ARTICLE 1. NAME The name of this voluntary associal¢on is the Congregational Federation. ARTICLE 2. MEMBERSHIP Membership of the Federation comprises Congregational or Independent churches, each having a separate roll of members, and paying an affiliation fee lo the Federation, the amount of such affiliation fee being that recommended by the Assembly. Personal Membership will be available for individuals who wish lo maintain the Congregational tradition. The Personal Membership fee is that recommended by the Assembly. ARTICLE 3. OBJECT The object of the Federation is the advancem6nl of the Christian faith and in furtherance the￿01 bul not otherwise.. {al To spread the kno￿edge of Christ throughout the land., {bl To encourage congregations of believers in local places lo m81ntain Corporate worship in free assembly alike in consecrated buildings and in the homes of the people, Ic} To spread the knowledge of Christ beyond the seas through the agency of such bojies as the Council for Worfd Mission., Idl To further the spirf( of unity in Christ with all other believers in Him., lel To mediate the call of God lo Chflstian service at home and abroad bthelher by way of the ordained ministry or olheTWiSe', ifj To do all other such Ihin9s as are nKessary lo the attainment of this object. ARTICLE 4. RELATIONSHIPS The Foundation Principk of the Federation preclude5 il from making any decision binding on any Church.. il can do no more than offer recommendations. 11 does not claim to speak on behaw of Churches unless it is authorised by them lo do so for a particular purpose on a particular ￿Casion. Any obligation accepted by a Church to another Christs'an body is not held by the Federation as a barrier lo fellowship within th$ Federation. ARTICLE 5. THE ASSEM8LY The Assembly is held at least once in each year on a date and at a lime and place fixed by a PreV￿u$ Assembty. At least 56 days notice of an Assembly is given to each member Church and Personal membef. CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES ARTICLE 6. OFFICERS AND COUNCIL 18) The Assembly appoints such Officers as rt thinks fft. The Council comprises the Officers, Chairs of Committees, three represenlalives from the Congregational Federation in Scotland. represenlalives from the Congregational Federation in Wales and one representative from each Area Association in England, the President Emeri(us, Chair of Council, General Secretary, represenlalives of the Youth Association, a representative from CongregalKJnal Federation Ltd. and a represenlalive for the Personal members. Ibl A quorum al 8 Council Meeting is 50% olthe members of the Council as defined al Article 6lal. ARTICLE 7. FINANCE Officers and members of Council, Committees and Boards are enlilled to reimbursement of 811 necessary out-of-pockel expenses., of these only the General Secretary and such others as may be recommended by Council and approved by Assembly may receive a Salary. With its Annual Report, the Council submits lo the Assembly a slalemenl of accounts, duly audited, together with a Budget of income and expendrture. When adopting the Budget, the Assembly recc¥nmentJs the minimum amount ol the affiliation fees for Churches and indwiduals. ARTICLE 8. ALTERATION OF CONSTtTUTION Thi$ Conslilulion may be a￿ered when the following condrtions are IU￿111ed.. {al The wording of the proposed alteration musl be circulated to all member chijrches and personal membèrs al least 56 days before the Assembly. {bl The resolution embotying the proposed alterations musl then be discussed and, rf appropriate, amended by the Assembly. In the event of a marked division of opinion at the Assembly. the matter will be referred back 8ithor to the Council or lo the churches, otherwise the agreed wording will be sent to each member church and to each personal member. (cl Al least 50% of the member churches must vote on the proposed alleralion leach member church has one vote). The period allowed for voting shall be six months. Idl At least 90% of the votes east must be in favour of the proposed af(eralion. lel The consent of the Charity C¢ynmission musl be obtained if the proposed a￿eratiOn concerns the Name or Object of the Federation. Council and Public Bonefit The affairs of The Congregational Federation are the responsibilty of the Council of The Congregational Federation who act as Trustees. who meet throughout the year. Details of the names of the Trustees al the dalo of this report are set out on page 1. The Council is mindful of the Charty Commission's guidance on Public Benefrt including the guidance on the advancement of religK)n. It believes that the services and support f( offers are aimed al enabling ils member churches to serve the widest possib￿ seth)rs of their communrties. Beyond that il also enables ils members to support and serve communities across the worfd through its membership of the Council for World Mission and partnerships including Christian Aid. CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES Recrultment and appolntment of new Trustees The composition of the Trustee btxly is shown in article 68 of the constitution above. The Council is the Charty's Trustee body and currently comprises.. the Officers as appointed by the annual Assemb￿ following a ballot of all churche5 and personal members of which are the President. President Elect and Immediate Past President,. Chairs of Committees who are nominated by their respective Committee and ratrfied by Assembty,. a represenlalivelsl from each Area Association appointed by the Area Association as well as CF Wales and CF Scotland. The Chair of Council is appointed by Council. In each case recruitment is made through the appropriate representative body of either Area, Churches. Committee, or organisation. Induction and training of new Trustoes New Trustees should receive an induction pack'The Council Members Handbook, which includes reference to poliey documents in relation to the Charity and also various Charty Commission leaflets explaining the overall importance and nature of their role. This manual is being updated and will be relaunched next year. In addition, Trustees receive copies of the Charity Commission news on a regular basis to apprise them of current developments within the Charty Sector. The Federation a150 from lime to lime Invites ils legal advisors to meetings to address particular tOPiCS 8$ a form of training event, particularly al timgs of reviewing major matters. If a Iruslee is unable lo attend a meeting the General Secretary contacts them to clarify any matters of Concern. All Trustees are requested to be part of trustee safeguarding training delivered by thity one eight in 2024 this took place in the Autumn. Arrangomgnts for sotting stsff remunerntlon Remuneration is consKlered and approved by the Trustees annually. at their Novemb¢r meeting, in line with the staff pay pdicy in place. Organisational Structure Council The Members of Council are the Trustees of the Congregational Federation. and ils membership is defined by the Constitution. The Commrttees are made up of representatives of vaTiOUS aspects of the life of the Federation and Council feceive5 and ratifies the work and d￿lSIonS of its Committees. Council'5 ro￿ is to oversee the overall management of the Congrggational Federation and to review and determine the strategi direction of the Federation. It does this through receiving reports from Committees, its ongoing training for Trustees. and in addition initiating consuttations wrth Churches. 11 a9rees the annual Accounts and reports annually lo Assembly. The two Commrttees which report to Council are.. Finance and Support Servi¢e$ Commbttee- IFSSCI Church Support Committee- ICSCI The Committees. work is supported by Boards and Groups. The Investment Trust and Trading Board IITTBI reports lo FSSC The Accredrtation and Pastoral Care Coordinators Group IAPCCGI reports lo CSC The Inter Church Board IICBI reports lo CSC The CIPT Management Board ICIPTMBI reports lo CSC. The Trustees are responsible for preparing the Trustees, annual report and the financial statements in accoidance with applicable law and Uni(ed Kingdom Accounting Standards Iuniled Kingdom Generally AccepledAecounting Pracliee). CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES Related partles The propety and investment assets of the trust funds are hekl in the name of The Congiegalional Federation Limi(ed, which acts as Custodian Trustee. Under Charity Cornmission schemes there are several trust funds pertaining lo the ft)mier County UnKJns. The resouices of these are reslricled lo special area5 laid down in the various schemes. Connected Charltles The Congregational Fgderalion acts as an umbrella organisat￿n for Congregational and Independent churches. These are all considered to be Charities connected to The Congregational Federation. The Congregational Federation Limited has shared management wf(h the Congregational Federation and as such these are con$Klered connected Charilyas. Risk management The Council continues to assess the risks lo which the Charity is exposed, in particijlar in relalion lo the volatility of the stock market and is satisfied that policies are in force to safeguard the funds. Ils Investment Manageis, RBC Brewin Dolphin. play a key role in this and report lo the Federation on a quarterly basis. The Trustees have a duty to idenlfy and review the risks lo which the Charity is exposed and lo ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Intornal and oxtornal factors Through f¢s governance slruclure. The Congregational Federation is constantly feviewing the services it ¢)ffers lo ils members. 11 exists lo support the member churches who increasingly have to operate within testing times of the church being relevant in their own communities. Numbers of rnembers have been declining and the a9e profile in¢reasiThJ. However, there are signs of new life and *resh expressions of church being relevant to current SoC￿ty which the Federation seeks lo support and resource. As a resutt ofthe Covid pandemic, many member churches established an online presence, and some have continued lo provide vari04Js forms of online worship as an extension lo their ministry. Provision continues lo be made for staff to work from home where appropriate. Over recent years, a sm811 number of churches have joined the congregational federation, and during 2024 we did some analysis of what attracts churches to join us, and started an initiative lo attract new member hurches. This initiative has been delayed by signrficant stsff changes in the latter part of 2024 bul rt is intended to resume focus on this during 2025. A small working group was appointed by the Iruslees who have been working with a consultant who has I￿ workshops and crealod an action plan for us to follow through. CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES OBJECTIVES AND ACTIVITIES Obj'ectives and Aims The Congregational Federation is a Federation of Independent or Congregational churches. It eame into being in 1972 following the vole on the formation of the United Reformed Church. The Congregational Federation was formed from ehurches that decided lo Continue lo follow the Congregational Way. The Federation provide5 5UPPOrt and guidance lo Congregational Churches both financially and otherwise. This is achieved by making grants and loans lo individuals and churches, and by providing the following services to a very wide range of persons.. support ft)r churches ministerial and lay training Accreditation of seven categories of ministry assisting with pastoral Sett￿ments safeguarding ministry wf(h children and youth work initiatives to support pioneering pension running payrolls on behalf of churches mission initiatives including ils partneiship with Council for World Mission ecurnenical relationships advice on church administration and finance The wide range of services and support is aimed at enabling tho witjesl possible sections of our communities lo engage with events, opportunities, experiences and services or help for a morefulfilled life. It is evident that some of the work churches undertake deals with persons al the margins of society, the very young and the elderly. Membership of the Congiegational Federation is open to any Congregational or Independent church who de$ires the support ofthis widef body lo beller enable them lo serve their community. Volunteers The Congregational Federation recognises the value of voluntary wod(, especk911y on committees and boards, Without which il would be unable lo function al the level (( currently does. All volunteers are given copies of the code of conduct which is part of the CF Safeguarding policy. Constltutlonal Changes During 2024 the trustees commenced a process to update the constilulion, in order lo bring the constitution in line with current charity legislation in circumstances Following the prescribed proces5, a draughl of the revised constf(ulion was circulated for comment. which have been reviewed by the Iruslees. An updated proposed new constitution will be circulated lo members early in 2025 for a vole on formal adoption later in the year, CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES FINANCE REVIEW Income is received from inveslmenls, trading aclNi(ies, affiliation lees, grants from other trusts and other sources as indicated in the Statement of Financial Activi(ie5. Income is allocated lo support the actwities of the Federation. Some investments are reslrieled for use by Areas Ilhe geographical grouping of member churches) in supporting their individual churches. Investment funds which are not ￿qUired for day lo day working capital PLFrposes are invested in the Common Investment Pool. This is overseen by the ITTB, which receNes independent financial advice from RBC Brewin Dolphin. a financial and investment management company aulhorised and regulated by the Financial Conduct Authority. Council continues to n￿nrt0r investments carefully. Investments are held in accordance with the Trustees. powers. The investments incurred unrealised gains of £444,64512023.' gains of £404,0931. The total market value of investments is £10,642,74612023.. £10,698,103). Halfa million pounds was wlhdrawn from the pools in the year. The ITTB also scrutinises the trading activf(ies undertaken al the Congregational Centre in Nottingham.. these include a conference and meeting venue, for internal use and external hire. and the provision of warden- monitored accommodation for university students. The Congregational Federation's operations incurred an operating defi¢il in the year of1£572,7671, offset by Closed Church receipts of £24,863, along with unrealised investment gains of £444,645, resuhing in an overall reported kJss lor the year of £1Q3,259 as shown below. The Truslges manage the deficit to a level whKh can, in their view. be covered by a sustainable proportion of long-term investment growth. 2024 2023 Operating Deficit Cbsed Church Receipts Unrealised Investment GainsllLossesl Realised GainsllLossesl on Sale of Fixed Assets 1572,7671 24,863 444,645 {482,7841 367,￿1 404,093 111,3991 SurplusllDefic(tl for the year {103,2591 277,871 CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES Strategy and Aims Amhough holding signfficant investment assets, the Congregatronal Federation continues to remain reliant upon receiving capital receipts each year in order to absorb thè operating defic(ts. Budget def￿11$ are continually monitored lo keep them within realistic ranges. Except where funds are required to balance the budget5, the key pnnciple is that any capital receipts or windfalls are invested lo generate interest which can uY(imately be used to fund new inrtkatives. In the long lerni. this strategy should enable eradication of regulai budget deftrts and redu￿ reliance on exceptional income. such as Ihat from the sale of closed churches. Policigs Reserves Policy Free Reserves provide the wcxking capital requirements of the FederalNJn, whilst providing a buffer of liquid funds in case of any short-term decline in income, unexpeded increases in costs or risk exposure. They are intended to ensure that conlraclu81 oblualions lo staff, premises and programme commitments can be mel along with any grant commitments lo churches and Area Associations. The Federation calculates its Free Reserves as those held in the General Purpose Fund less speufic fund iniliatThies less the nel book value of Non-currenl Assets held in the General Purpose Fund. The Trustees seek lo maintain a level of Free Reserves of be￿n 8 to 12 months of total annual expendrture. This currently equates to between £9%,000 and £1,434.000 based upon 2024 actual expendrture. Total expenditure increased 51ighlly in 2024. At 31st December 2024, the Frge Reserves held, represent 11.5 monlhs12023.. 12.6 months} of expendf(ure and are therefore at the top of the band. 2024 2023 General Purposes Fund Less Tangible Non-current Assets 1,397.183 122,2161 1,397.183 125,1451 Free Reserves 1,374.967 1,372.038 Months 11.5 12.6 CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES Investment Policy The Investment policy is lo maintsin a balance between income and capital growth, (subject lo a tTr)derale degree of risk). wrth up lo 5Qh high risk. There should be no exposure lo tobacco, alcohol. amiamenls, gambling. pornography, or high-inleresl lending. Wrthin these parameters it is further recognised that the emphasis for the Expendable Pool will be on income and for the Pemianent Pool on capital grovrth. The IrrB continue lo actively monitor investment strategy and performance particularly with regard lo ethical negative screening and is satisfied that the investment perfornance has met the investment objectives during the year The Congregational Federation has continued membership of the Church Investors Group to monrtor its own policy on ethical investments and lo be aware of develcyments in the Ethical. Social and Governance arena. Grant making Policigs The Federation makes grants from ts resources to various areas including Retired Ministsrs, Welfare, Education of children of Ministers, Training, Children and Youth initiatives, local church ministry support and mission projects, and the wider Church family through local ecumenral projects and via ils membership of the Council for World Mission. For each instance, a sel criteria and application process is followed and reviewed by the appropriate Board and Committee. The appli¢alion process includes, where appropriate, the consideration of the means available to the applicant, the viability, and the suitability ol any project for which monies are sought. An evaluation process is also part of any grants which are awarded when further monies are sought for subsequent years. We believe such grants are essential in enabling financial resources to be expended locally so as lo best meet the needs of the communities in wh￿h the churches are set. Such is our comm(£ment that no grant will be awarded unless church or prqect satisfies the best possible practice in terms of our Safeguarding policy in order lo protect children, young people, and vulnerable adutts. Fund Ralslng No fundraising is carried out by Congregational FederalK)n. 10- CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES PLANS FOR FUTURE PERIODS The Trustees continue lo review the provision of support for Churches, Children and Youth Work, Learning and Development plus grants for new ini(ialNes, mindftjl that income derived from exceptional tranches of income is mainly from closed chu￿he$. The Trustees agreed that operations should remain at current budgeted levels for 2025 aware of the finance strategy in place till 2026, wth continued monrtoring of key perfomiance indic*ors. ACHIEVEMENT AND PERFORMANCE Working from ￿)me lo encourage better work-lrfe balance and the expansion of the use of Zty)m for online or hybrid meeting continues. The latter has enabled participation in meetings and discussion by those al a distance, or for whom travel is drfficuf(, wf(h the additional benefrt of reducing meeling-associated expenses although more and more face lo face meetings are being encouraged and organised. The reSOur￿S that the Congregational Fedoration provides lo ils membership are regulated through Church Support Commrttee. Finance and Support Services Committee. Council and Assembly. A highlight of the year is a￿vaYS the May Assembly when we gathered on another sunny day this year in the University of Essex in Colchesler. Over 150 people were in attendance and the day was hosted by the Easlem Area wth fringe events being hekl in Wivenhoe Congregational Church. We also had a Children's Assembly and Sunday afternoon Messy church. The year was marked by signifrant stsff changes in the latter part of the year, wf(h senior employees retiring or leaving after many years of service, resuf(ing in some reorganisalion, and a plan lo recruf( a new Assistant Financial Controller Icomplelel and a new Trust and Property Manager Islarting 13th of January 20251. These changes required signrficant attention from both trustees and staff and have impacted the prcyJress of other initiatives. The General Secretary was given more responsibilrtie5 for staffing and overall management and a member of staff from the Finance team to the Church Support Department. Al the November 2023 Council meeting. r( was agreed that the work we do, and the structU￿S fit the strategic review and for 2024 the focus will be on growth and encouraging new churches to join. An inilialNe lo attract new churches was ag￿e￿ al our April council meeting. a new workshop to plan the inf(181ive look place. Due lo the staff changes mentioned above further development of th& initiative was pul on hold bul development of this will be resumed in January 2025. During 2024 A small group from CF visited Grenada lo support a CF Accredited Minister in his work as a Partner In Mission {PIMI with CWM A 16-year-old member of a CF church represented CF at the URC Youth Assembty, and was subsequently appointed as Youth Ambassador for the CF A new editor was appointed for OUT quarterly magazine Refresh We partnered with Christian Aid lo raise money for Malawi bul also hosted regular prayer meetings for the project CF Church Support worker led a retreat for youth and children's workers CF Church Support worker organised and look a group of aduts on a mission trip to Brazil working with other congregation81 churches A new S-week course'Being Congregational. was launched A new Minister accredilalion wocess based on effective long surface was launched and inf(ial applications were received in November 2024 A CF church in the SW Midland5 area lealured on BBC Songs of Praise 11 CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES CHURCH SUPPORT COMMIThEE Support for churches The President, General Secretary and Church Support Worker regularty visrt churches, listen and share ideas and resources. The Ch(Jr¢h Support Worker also provides encouragement to churehes and those wi(h wider roles of mission enabling. This role is focused on encouraging local churches, supporting children and youth work, supporting them with applicaltons for mission grants and producing monthly newsletters. 2025 we welcc*ne another Church Support worker who will focus on publicalk)ns and resources and also support with property matters. The ftKus fr)r 2024 was on embracing the smaller church the ￿uS for 2025 is how lo encourage churches lo increase their membership. Tralnlng The Congregational Inslf(ule for Practical Theology runs a suite of courses for the development of personal discipleship. church devglopm¢nl and training for the recognised ministries of the Federation, including." The GIFT Programme (Growng in Farth Together) lunaccrediled, Level 31 and the Foundation Degree in Practical Theology (Levels 4-51, aCC￿￿rted by York Sl John University. For the academic year 2024125 there a￿ 21 students enrolled. The Foundation Degree course have tuition fees waived lo members of the Congregational Federation Isludenls pay their hosptslity fees for the course residenlials they attend and admin fees for handbooks, marking elcl and students who are not members of the Congregational Federation chLJrches may also enrol paying the tuition, hosprtality and admin fees. The GIFT course will be relaunched 2025 and is designed to 8UPPOrt those who wish to develop their service in their local church and gel a grounding in theol(MJy. This course is seW4Juided and run in bcal contexts across the CF. Students across our courses come from all walks of lrfe, wrth a broad range of prior education, ar￿ the wide51 of age ranges. Special provisions are made on all our courses for students with learning differences or physical difficulties. Various one day training events are run throughout the year on topical eoncems and trends, and we also offer other short courses, such as Being Congregational wh￿h can be run wf(hin churches. We currently have one Student on the wurse at The Pioneering Hub for 2024r25. Saf8guarding and Pastoral Care The APCCG has responsibility to oversee the administration of the Roll of Ministries including consideration ol applications for inclusion on the Roll and where necessary, to deal wf(h requests lo remove a name from the Roll. The group oversees the Pastoral Period for those received onlo the Roll of Ministries. Working through its Pastoral Care Coordinators, rt also ensures that support is offered to sludenls on the Training Course ICIPT) and others exploring their vocation. lo those who are on the Roll, and lo retired Ministers, their spou$8s. widows, and widowers. The meeting initiated a new pathway for accreditation for effective long service and re￿Ived applications in November 2024. The group also organised a gathering al the Notional Arboretum as a lime of fellowship, sharing and to remember those from our churches who had died over the year. Working with the Safeguarding Officer is a group of checkers who visit churches lo look al the church premises offering advice and guidance about Safeguarding plus heaKh and safety issues. The Congregational Federation will then provKle a 'Safeguarding' Certificate lo confirm a level of good pract is in place. 12 CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES Saleguarding is a priority for the CF and all churches affiliated to the Congregational Federation now have Safeguarding Certrficate or are working towards one. The Congregational Federation offers free Safeguarding Iiaining run by 31..8 which coverAduks and Children and in 2024 also ran Safeguarding training related lo Pastoral Care. Mission Grants Three types of grants are available.. Impact Grant.. Maximum was Ine￿a$ed lo £18.ocK) over a 3-year period Starter Grants." £500 lup lo £700 for spe¢ialisl equipmentl Children and Youth Grants.. £150 The starter grant and children and youth grant figLFres where increased in the Spring through a recommendation at committee level. Grants have been gwen lo support church missKJn projects that reach out lo the communty, ehildTen and youths materials. equipment for social media and internet, supporting ministry in a variety of rural, urban, and inner-city settings. This year there have been five new, large. Impact Grant applications, plus many Starter and Mini Grants. Supportfor Ministries The locus for 2024 has been on embracing the small church lo provide encouragement and inspiration. Topics included Celebrating the small church Church officers Safeguarding Finishing well Children's work Mission 11 was hoped these would all be face to face but many ended up on z¢x)m and some did not run. Within 2025 a booklet will be produced lo include all the inf0m￿tIOn that wa$ pLanned. In 2025 a monlhty Ministries zoom lime is being introduced to provide a safe space and lime fellowship arKI prayer. The Friday afternoon before Assembly was also a lime for all in Minislrifjs when we had a workshop on chess and art as tools for enhancement of the Gospel. Communlcatlon A magazine is produced called Rgfresh, 3 limes a year, which is independently edited. An°in house. monthly newsletter called Intouch for all Congregational Federation and Church's news and resources and Infomi which has a children and youth focus is also produced. Soclal Media and Website The Congregational Federation Facebook and X a￿Ount$ are updated regularly. wwi.con contsins all the information about the Congregational Federation and is updated weekly. www.Iheresourcehub.co.uk - is a one stop page for resources for churches. outube.coml con re ationalfederation this contains links lo the National Assembly and other events. 13- CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES In 2025 a CorKJregalional Federation application is being developed. Life Ljghl and Asecludedplace. Advent and Lent daily reflections where also prtsjuced. Ecumenical relatlonshlps I Inter Church Board The Inler-church Board moet$ in-person at the CF Annual Assembly and also on Z¢X)m, as required. The Cong￿gatiOnal Federation is represented on several e¢umon￿al bodies including.. Churches Together in England Churches Together in Britain and Ireland CYTUN {Churches Together in Wales} The Scottish Church Leaders Forum The Free Churches Group The United Board (Armed Forces Chaplaincy) Northem College Manehester Governors IURCICF} Council for World Mission International Congregational Fellowship Christian Axl We were keen lo prc¥note the work and witness of the ICB within the CF and so have contributed 8rticles for Refresh on an ICF event in New England, as well as ecumenism in both England and Scotland and Wales. The board welcomes members involved in and commrtted to ecumenism 81 l¢xal, regional and national level. We have sought lo encourage participation by our member churches at local level in their Churche8 Togolher Groups and so ensure that representat￿n at the national level is matched on the ground. The Congregational Federation continues to support Revd Nigel Lindsay who is serving as a Partner in Mission in Grenada, and we are delighted that 3 members from our churches went out to support the mission work he d￿S in JanuarylFebruary 2024. NvJel left Grena(la in September 2024 and is actively seeking a new placoment. Congregation81 Federation continue lo support Christran Aid. This is done through prayer events, and partnership on a project in Malaw which was agreed this year. Churches raised over £1000 in 2024. Childrèn and Youth In 2024 we hosted a Retreat residential for Children and Youth leaders. There was a $mall group, and il was a time of refreshment and renewal. A ca￿ for the Family course called 'Getting your children through Church" ran from January - March 2024 and wa5 well attended. A successful children's Assembty was held as part of the National As5embty in May 2024. We appointed a Youth Ambassador who visited lols of Area Association meetings encouraging churches lo think about how to be more welcoming to young people. The Youth Ambassador also represented the Congregational Federation al the URC Youth conference in January 2024. Plans for 2025 include," A youth A$s￿blY and a Children Assembly in May during the National Assembly. There will be kn teams of volunteers, from a Congregational Church in Brazil and local Congregational Federation churches, developing &tivrties for the youth and children. 14- CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES Youth sessions will be delivered in the Southwest area in the Summer and Autumn 2025 including an invi181ion to a youth festival called spree and Sateiif(e. A National Youth Sunday Service led entirely by the yO￿h and the Congregational Federation Youth Ambassador is being considered. World Homeless Day is marked on 10th October. so we envi$age organizing a National Youth Sleep over sossion in a Ioc81 church lo bring awarenes$ of the homelessness prcl)lem 15 CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES STATEMENT OF TRUSTEES. RESPONSI8IUTIES The Trustees are responsib￿ for preparing the Tru$lee$' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards IUnf(ed Kingdom Generally Accepted Accounting Praclicel. The law applicable lo Charities in England and Wale5 requires the Trustees lo prepare financial slalemenls for each financial year which give a true and fair view of the stste of affairs of the Charty and of the incoming resources and application of resources of the Charity for that period. In preparing these financial stalemenls, the Trustees are required lo.. select suitable accounting policies and then appty them consistently., observe the methods and principles in the Charf(ies SORP IFRS 1021., makejudgemenls and eslimales that are reasonable and prudent., state whether applicable accounting Standards have been followed. subiecl to any material dopartures disclosed and explained inthe financial slalemenls., prepare the financial statements on the going concern b8SIs ￿n￿sS il is inappropriate to presume that the Charity will continue in operation. The Trustees are responsible for keeping proper accounting records that disclose wf(h reasonable accura al any time the financial position of the Charity and enable them lo ensure that the financial slalemenl$ comp with the Charities Act 2011, the Charities (Accounts and Reports) Regulation5 2008 and the provisions of the trust deed. 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. The Trustees are responsible for the mainlenanee and integrty of the Charty's financial information included on the website. Legislation in the Uni(ed Kingdom goveming the preparation and dissemination of financial 5talem@nts may drffer from legislation in other jurisdidions. Approved by the Trustees on .. ... . and slgned on their behalf by: MrJALyon Trustee Dale 25&k Ap..1 2oJS 16 CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CONGREGATIONAL FEDERATION Opinion We have audited the financial statements of the Congregational Federation Ilhe'charity'l for the year ended 31 December 2024 which comprise the ststement offinancial aclivilies. balance sheet, slalemenl ofeashflDWS and notes lo the financial slatemenls, including signrficanl accounting policies. The financial reporting framework th* has been applied in theii preparation is applicable law and United Kingdom Accounting standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland IUn((ed Kingdom Generally Accepted Accounting Practi￿1. In oui opinion the financial slalements.. give a true and fair view ofthe state ofthe Charty's affairs as at 31 December2024 and of ils incoming resources and application of resources plus cashflows for the year then ended., have been properly propared in accordance with United Kingdom Generally Accepted Accounting Practi￿.. and have been prepared in accordance with the requirements of the Charities Act 2011. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAS {UKII and applicable law. Our responsibilities underthose standards are furtherdescribed in the Auditor's responsibilities for the audrt of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant lo our audit of the financial stslemenls in the UK, including the FRC'S Ethical Standard and we have fulfilled our other ethical responsibilities in a¢¢ordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide basis for our opinion. Conclusions relating to going concern In audf(ing the financial slalemenls, we have concluded that the Trustees, use of the going concern basis of accounting in the preparation oflhe financial slalemenl is approprple. Based on the work we have performed. we have not identified any material uncertainltes relating lo events Dr conditions that, Individual￿ or collectively, may cast signrfieanl doubl on the Charity's abilty to continuè as a going con￿rn for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilrties and the responsibilrties ol the Trustees with respect lo going concem are described in the relevant sections of this report, Othor infomiatlon The other information comprises the information included in the annual report other than the financial slalemenls and our audilof's report Ihereon. The Trustees are responsible for the other infomation contained wrf(hin the financial slalemenls. Our opinion on the financial statements does not cover the other information and. except to the extent otherwise explicit￿ stated in our report, we do not express any form of assurance onclu$KJn thereon. Our responsibilty is to read the other information and, in doing so. consider whether the ¢)ther infomiation is materially inconsistent wf(h the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially missl*ed. If we idenlfy such material inconsistencies or apparent material misstslements, we are required to delemine whether there is a material misslalemenl in the financial statements or a material misstalemenl of the other infomialion. If, based on the work we have performed, we onclude that there is a material misstslemenl of this other infomalion, we are required to report that fact. We have nothing to report in this regard. 17 CONGREGATIONAL FEDERATION YEAR ENDED 31 DECEMBER 2024 INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CONGREGATIONAL FEDERATION Matters on whlch we are required to report by exceptlon In the light of the knowledge and understanding of the Charity and f(s environment obtained in the course of the audit, we have not identified material misstalemenls in the Trustees. report. We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report lo you if, in our opinion.. adequate accounting records have not been kept, or fetums adequate for our audit have not been received from branches not visf(ed by us.. or the financial statements are not in agreement wlh the accounting records and returns,. or certain disclosures of Trustees, remuneration specified by law are not made., or we have not received all the infomiatK)n and explanations we require for our audit. Responsibilities of Trust89s As explained more lully in the Trustees, responsibilities statement sel out on page 14, the Trustees are responsible for the preparation of the financial stslements and for being satisfied that they give a true and fair view. and for such internal control as the Trustees detemiine is necessary lo enable the p￿paratIOn of financial statements that are free from material misslalement, whether due lo fraud or error. In preparing the financial slalemenls, the Trustees are responsible for assessing the Charity's ability to continue as a going Concern, dI￿1051n￿, a5 applicable, matt$rs related lo going con￿rn and using the going concern basis of accounting unless the trustees erther intend lo liquidate the Charity or lo cease operations. or have no realistic alternative but to do so. Auditorfs r8spon$ibilities for the audlt of the financial Statements Our objectives are to obtain reasonable assurance about whether the financial slalements as a whole are froe from material misslalemenl, whether due lo fraud or error. and lo issue an auditor's report that includes our opinh)n. Reasonable assurance Is a high level of assurance but is not a guarantee that an audit condu¢led in accordance with ISAS IUKI will a￿ayS delect a material misstatement when it exists. Misstatements ean arise from fraud or error and are considered material if, individually or in the aggreg*e. they could reasonably be expected to influence the g¢onomic decisions of usets taken on the basis of these financial statements. Irregularities, including fraud. are instances of non-compliance with laws and ￿gUlations. We design procedures in line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. Based on our understanding of the Charty and the industry in which il operates, we identified thatthe principal risks ()f non-compliance with laws and regulations related to the acts by the Charity, which were contrary to applicable laws and regulations including fraud, and we consM#ered the extent to wh￿h non