Charity Registration No. 500200
DURBAR AVENUE EVANGELICAL CHURCH FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Contents:
Page 1 - 3 Trustees’ Report Page 4 Independent Examiner’s Report Page 5 Receipts and Payments Account Page 6 Statement of Assets and Liabilities Page 7 Notes to the Accounts
Page 1
DURBAR AVENUE EVANGELICAL CHURCH
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees have pleasure in presenting their report and the Financial Statements of the Church for the year ended 31 December 2024.
Reference and Administrative Details
The church is is a Registered Charity no. 500200. The full title of the charity is: Durbar Avenue Evangelical Church. The address is: Durbar Avenue, Coventry, CV6 5LU.
The charity trustees for the purpose of these accounts comprise the Pastor & other officers of the church. The trustees during the year were as follows:
Mr Martyn Owens Mr Jolen D’Souza (resigned 15/12/24) Mr Kerry Cook Mr Samuel Owens
Structure, Governance and Management
The Church is constituted as an independent church, and the governing document is a Trust Deed. The Pastor and Church officers are elected by the Church Meeting, and are responsible for leadership of the church.
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, the circulation of good Christian literature, and the support of missionary endeavour at home and abroad.
Achievements and Performance
Services:
We continue to hold two services every Sunday: one at 11 AM and one at 4 PM. Our services consist of hymn singing involving hymns old and new which are accompanied by a combination of organ, piano and guitar; Bible reading and a sermon. The service is also where notices about upcoming meetings and general announcements are made. We have continued to livestream our services through YouTube for those who cannot get out to the service and want to join it live online, or for others who either attend one of our sister churches or regular attendees who are speaking elsewhere and want to listen later. The diversity of our congregation continues to reflect the multicultural nature of the area of a multicultural city our church is located in. We also held special services, as is our annual tradition, for Easter, Harvest and Christmas. The time before the meetings as people start coming in, and after the PM meetings when we serve refreshments, is also a time of fellowship and interaction that has contributed greatly to the warmth that characterises Durbar Avenue Evangelical Church.
Page 2
DURBAR AVENUE EVANGELICAL CHURCH
TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (Cont.)
Achievements and Performance (cont.)
Prayer Meetings:
Our Prayer Meeting continues to be well attended and is held at 8:00 PM every Thursday without exception. We have continued the use of Zoom, and now have a hybrid setup where people who can't come out (usually due to ill health or because they are caring for someone) can still join us online. The majority of our attendees at the meeting do join us in-person, however. After a short devotional message by the person leading, we pray for the international church and any disastrous incidents or occurrences that may have occurred, and for our local fellowships in and around Coventry, and finally for ourselves as a congregation and any matters for which prayer has been requested. We consider this both a most vital meeting as well as one of the sweetest.
Youth Meeting:
Our Youth Meeting, known as 'Friday Flock' occurs on a Friday at 7:00 PM. We have had an overwhelmingly positive response to this from families and children in the local area, and average about 25 children, though numbers can rise significantly higher. The meeting consists of singing, followed by a Bible story and then followed by games upstairs in the hall and football in the car park according to preference and weather.
Missionary Organisations:
As a church we are committed to support several missionary organisations around the world. We contribute just over 10% of our annual income in supporting several organisations and missionaries who are all committed to telling people about Jesus. There was a delay in getting these funds to the organisations the membership voted to support in the year under review, but the funds are earmarked and will be donated.
In carrying out its activities in the year under review, the Trustees have had regard to the public benefit guidance issued by the Charity Commission, and are satisfied that the activities mentioned above have all been for the public benefit.
Page 3
DURBAR AVENUE EVANGELICAL CHURCH
TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (Cont.)
Financial Review
Funds were used to pay the Pastor’s fees, to pay for the maintenance and running of the Church, to support Missionary organisations, to provide literature and to fund various outreach activities. As shown in the Receipts and Payments Account on page 4, there was a net outflow of resources of approximately £6,000 (2023: outflow £6,000). Income was higher compared with 2023, but expenditure was also higher, largely on account of building maintenance costs. Overall the state of affairs of the Church is considered to be satisfactory. The Trustees regularly review the reserves of the Church, to ensure that sufficient liquid funds are available to meet ongoing obligations.
On behalf of the Trustees
M Owens Trustee
9 September 2025
Page 4
INDEPENDENT EXAMINER’S REPORT
TO THE TRUSTEES OF DURBAR AVENUE EVANGELICAL CHURCH
I report on the accounts of the Church for the year ended 31 December 2024, which are set out on pages 5 to 7.
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:
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Examine the accounts under section 145 of the 2011 Act;
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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
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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
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content
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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.
D C S Cooke MA (Oxon) FCA FCIE David Cooke & Co 5 Briar Close Banbury OX16 9DS 9 September 2025
Page 5
DURBAR AVENUE EVANGELICAL CHURCH
RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024
| Receipts Sunday Offerings Gift Aid donations (including tax refunds) Gift Day and other Gifts Total voluntary income Investment income Total incoming resources Payments Pastor's salary and expenses Visiting speakers Payments to missions Literature and other outreach expenses Church building & equipment costs Minibus expenses Subscriptions & Conference costs Internet expenses Independent Examination Miscellaneous expenses Total Resources Expended Net Receipts/(Payments) Transfer between Funds Funds brought forward Funds carried forward |
Unrestricted Restricted Fund Funds £ £ 12,426 - 30,554 - 592 - 43,572 - 1,241 - 44,813 - 31,926 - 1,190 - - - 95 - 9,274 - - - 1,875 - 642 - 420 - 316 - 45,738 - (925) - - - (925) - 65,614 - 64,689 - |
2024 Total £ 12,426 30,554 592 43,572 1,241 44,813 31,926 1,190 - 95 9,274 - 1,875 642 420 316 45,738 (925) - (925) 65,614 64,689 |
2023 Total £ 11,519 23,877 359 35,755 987 36,742 29,612 480 3,250 167 5,973 129 1,651 732 400 367 42,761 (6,019) - (6,019) 71,633 65,614 |
|---|---|---|---|
Page 6
DURBAR AVENUE EVANGELICAL CHURCH
STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2024
| Unrestricted | Restricted | 2024 | 2023 | |
|---|---|---|---|---|
| Fund | Funds | Total | Total | |
| £ | £ | £ | £ | |
| CURRENT ASSETS | ||||
| Cash at Bank & in hand: | ||||
| Bank account - Easy Saver | 63,515 | - | 63,515 | 63,773 |
| Bank account | 1,034 | - | 1,034 | 1,407 |
| Cash | 140 | - | 140 | 434 |
| LIABILITIES | 64,689 | - | 64,689 | 65,614 |
| Due within one year | (440) | - | (440) | (420) |
| Net Current Assets | 64,249 | - | 64,249 | 65,194 |
Approved by the trustees on 9 September 2025
_______ 7 Trustee
Page 7
DURBAR AVENUE EVANGELICAL CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. Accounting policies
Accounting Convention
The Financial Statements are prepared under the Historical Cost Convention. Because the Church's income is under £250,000 the accounts are prepared on a Receipts and Payments basis, to avoid the need to comply with the Charities SORP (FRS102).
Fixed Assets
No valuation is included in the accounts in respect of the church building, as significant costs are involved in obtaining such a valuation, which are onerous compared with the additional benefit derived by the users of the accounts in assessing the trustees’ stewardship of the assets.
Income & Expenditure
All sources of income are accounted for when received. Expenditure is accounted for when payment is made.
2. Trustees and employees
One of the trustees, Mr M Owens, receives a salary for his work as the pastor of the church. The costs of this are shown in the receipts and payments account. The church employs no other staff.