2025-03-31-accounts - Grove Free Evangelical Church

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Charity Registration No. 283079

GROVE FREE EVANGELICAL CHURCH FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Contents:

Page 1 - 2 Trustees’ Report Page 3 Independent Examiner’s Report Page 4 Receipts & Payments Account Page 5 Statement of Assets & Liabilities Page 6 - 8 Notes to the Accounts

David Cooke & Co Chartered Accountants 5 Briar Close Banbury Ooxon. OX16 9DS

Page 1

GROVE FREE EVANGELICAL CHURCH

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

The trustees have pleasure in presenting their report and the Financial Statements of the Church for the year ended 31 March 2025.

Reference and Administrative Details

The Church is a Registered Charity no. 283079. The address is: Grove Free Evangelical Church, c/o 1 Syacamore Walk, Grove, Wantage, OX12 0BW.

The charity trustees for the purpose of these accounts comprise the Elders and Deacons of the Church. The Elders and Deacons during the year were as follows:

Mr Terry Randall (Chairman) Mr Roger Middlebrook (Pastor) Mr Adrian Kerr (Treasurer)

Objectives and Activities

The Church’s aims are to spread the gospel of the Lord Jesus Christ and to edify the congregation through the preaching and teaching of the Word of God, and the circulation of good Christian literature. The Church’s vision is to build a community of people who live out God’s purposes.

The trustees have had due regard to the guidance issued by the Charity Commission relating to public benefit, and the Church provides this in a number of ways:

By the provision of public worship services;
By holding meetings for teenagers and young people; and
By its support of mission works in other parts of the world.

Structure, Governance and Management

The Church is governed by its Constitution, which was last amended and issued to members in January 2022. The Elders and Deacons are elected by the Church Meeting, and are responsible for leadership of the church. The Elders and Deacons meet regularly to effect proper control of all arrangements for the running of the church.

fROVl*. TrRF.F. r.VANGI:.I.ICAI. CIIURCII TRIJ.STI:.I=..S RI.-PORT FOR TIIL YI.:AR F.NDED 31 MARC.H 2025 (Cc)nL.) Achievements and Performance ThL. C.IILlI-ch'5 main work is carriL,d oiii ihrijugh ils own Sunday servicL'S. Inid-WL'L.k BililL' .study and prayer meeting. Other meetiiig5 were convened for individual group% siicli a ynLing t?onagers, wnmen, men and young adults. I'he rhiirch Jl.%n %uppnrLs mi.s.SlQll&ll-y woi-k iii various place.%. Public Benefit Iii carrying out its 2Ctivities in ihL' year under revicw, ilie trustees havc. had rL'yarcl lu tlie public benelil gliidance issiied by the ('harity l.omniission, and are saii.£fiLTrd I lifil Il)e acliviLics menLioned above have all heen (or the puhlic benefit. inancial ReviLBW unds are used to pay the rent for the building.s ihe Chui-ch uses for meeLiiip5, lo 511ppoI'I M issionary organisaiion5, to provide lileraliire and to (lind various projL'il%. A sliown in ihL. .SLatement ol binai?cial AitiviLiLs on paEL 4. thL're was a surplus ol. jiisl OVLr £.400 (2024.. deficit £800. Overall, the financial statp of alfairs of the Cliiii'cli ].% Colisidered io be sati5faclory. On behalf ufthe F,Iders & Deacoiis DalLb:

Page 3

INDEPENDENT EXAMINERS REPORT

TO THE TRUSTEES OF GROVE FREE EVANGELICAL CHURCH

I report on the accounts of the Church for the year ended 31 March 2025, which are set out on pages 4 to 8.

Respective responsibilities of trustees and independent examiner

The church's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year (under section 44(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.

It is my responsibility to:

Examine the accounts under section 145 of the 2011 Act;
To follow the procedures laid down in the General Directions given by the Charity
Commissioners under section 145 (5) (b) of the 2011 Act; and
To state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

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 which give me cause to believe that, in any material respect:

the accounting records were not kept in accordance with section 130 of the Charities
Act; or
the accounts did not accord with the accounting records; or
the accounts did 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.

David Cooke MA (Oxon) FCA FCIE David Cooke and Co. Chartered Accountants 5 Briar Close Banbury, Oxon. OX16 9DS Date: 21 October 2025

Page 4

GROVE FREE EVANGELICAL CHURCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note Receipts Voluntary income Investment income Total incoming resources Payments Cost of Generating Funds 2 Charitable Activities 3 Total Payments Excess of Receipts over Payments Transfers between Funds Net Movement of Resources Total Funds brought forward Total Funds carried forward	Unrestricted Restricted Funds Funds £ £ 43,653 4,470 3,919 93 47,572 4,563 282 - 47,323 4,113 47,605 4,113 (33) 450 (15) 15 (48) 465 94,429 2,399 94,381 2,864	2025 Total £ 48,123 4,012 52,135 282 51,436 51,718 417 - 417 96,828 97,245	Restated 2024 Total £ 41,037 4,353 45,390 562 45,626 46,188 (798) - (798) 97,626 96,828

The notes on pages 6 and 7 form part of these financial statements.

Page 5 GROVE FREE EVANGELICAL CHURCH BALANCE SHEET AS AT 31 MARCH 2025 Unrestricted Restricted Funds Funds 2025 Total 2024 Total Note Tangible Fixed Assets 8,459 8,459 Cash Fund5 TSB Account CCLA Deposit Fund (Building Fund) CCLA No.2. Account 9.805 880 1,984 10,685 1.984 78,069 11,604 1,891 84.150 78.069 87.874 2,864 90,738 97,645 Liabilities Due within one year: PAYE & pension contributions due Accrua15 1,477 475 1,477 475 367 450 1,952 1,952 817 Net Current Assets 85.922 2.864 88,786 96,828 Net Assets 94,381 2,864 97,245 96,828 Financed By: Accumulated Funds 94.381 2.864 97,245 96,828 Approved on . 1211012025 (date) Treasurer Elder The notes on pages 6 and 7 forni part of these financial statements.

Page 6

GROVE FREE EVANGELICAL CHURCH

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

The following accounting policies have been used consistently in dealing with items which are considered material in relation to the Church's Financial Statements.

(a) Accounting Convention.

The Financial Statements are prepared under the Historical Cost Convention and in accordance with the Charities SORP (FRS102).

(b) Income.

Donations represent cash received during the year.

Investment income comprises interest received from money in deposit accounts.

(c) Expenditure

The cost of generating funds are costs incurred in promoting the Church and its work. Charitable Activities Expenditure comprises all expenditure directly related to the Church's objects, including governance costs.

2. Costs of Generating Funds Advertising & Publicity 3. Charitable Activities Staff costs (note 6) Visiting speakers' fees Website/Zoom expenses Other Ministry & Missions (note 4) Accommodation Insurance Administration expenses Equipment expenses Subscriptions & Licences Miscellaneous expenses Book-keeping Other professional services Independent Examination Depreciation	Unrestricted Restricted Funds Funds £ £ 282 - 26,630 - 996 - 719 - 8,547 4,113 4,273 - 563 - 94 - 595 - 1,027 - 217 - 277 - 80 - 485 - 2,820 - 47,323 4,113	2025 Total £ 282 26,630 996 719 12,660 4,273 563 94 595 1,027 217 277 80 485 2,820 51,436	2024 Total £ 562 23,503 378 693 12,695 5,508 507 235 - 1,366 18 273 - 450 - 45,626

Page 7

GROVE FREE EVANGELICAL CHURCH

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Cont.)

4. Other Ministry and Missions Missions expenses Outreach & Discipleship Cornerstone Christian Centre Streetpastors Other donations Catering 5. Employee & Trustee information Wages, salaries & social security costs Pastor's expenses Training costs	Unrestricted Restricted Funds Funds £ £ 2,400 4,113 98 - 3,600 - 1,300 - 280 - 869 - 8,547 4,113 25,603 - 232 - 795 - 26,630 -	2025 Total £ 6,513 98 3,600 1,300 280 869 12,660 25,603 232 795 26,630	2024 Total £ 7,470 - 3,600 1,100 100 425 12,695 22,643 638 222 23,503

The average number of persons employed during the year was 1 (2024: 1). No employee received remuneration in excess of £60,000 p.a. No trustee received any remuneration, apart from Mr Middlebrook for his work as the pastor of the church.

There were no related party transactions, apart from donations given in the usual course of the life of the church.

6. Fixed Assets Cost Brought forward Additions Carried forward Depreciation Brought forward Charge for year Carried forward NetBookValue 31 March 2025 31 March 2024		Equipment - 11,279 11,279 - 2,820 2,820 8,459 -	Other - - - - - - - -	Total - 11,279 11,279 - 2,820 2,820 8,459 -

Page 8

GROVE FREE EVANGELICAL CHURCH

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Cont.)

7. Restricted Funds Building Fund Bernals Fund Brixeys Fund Food Bank Hookers Fund OMF Open Doors TEAR Fund Viva Fund World Vision		Brought forward 1,891 - - - 150 - - - 358 - 2,399	Incoming Resources 93 1,645 440 250 1,003 25 75 285 - 747 4,563	Outgoing Resources - (1,365) (440) - (803) (25) (75) (300) (358) (747) (4,113)	Transfer - - - - - - - 15 - - 15	Carried forward 1,984 280 - 250 350 - - - - - 2,864