Charity Registered Number: 512488
The Good News Church Report and Accounts For the year ended 31 March 2025
The Good News Church Report and Accounts for the year ended 31 March 2025
Contents
| Page | |
|---|---|
| Trustees Report | 3 |
| Statement of Trustees’ Responsibilities | 8 |
| Examiners Report | 9 |
| Summary of Receipts and Payments | 10 |
| Statement of Assets and Liabilities | 11 |
| Notes to the Accounts | 12 |
| Detailed Analysis of Receipts and Payments | 13 |
| Analysis of Funds | 14 |
| Analysis of Grants | 14 |
Page | 2
The Good News Church Report and Accounts for the year ended 31 March 2025
Trustees Report
Name, registered office and constitution of the charity
The full name of the charity The Good News Church Working name Good News Community Church Charity registered number 512488 Charity address 19 Kestrel Close Congleton Cheshire CW12 3FA
Objectives and activities of the charity
A summary of the objects of the charity as set out in its governing document
The aims of Good News Church
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The advancement of the Christian Faith through teaching the Bible and its moral doctrines.
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Outreach to the whole community including children and young people.
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Participation in inter-church events, local initiatives and the "Harvest Alliance" network.
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Supporting children’s work in Africa and outreach to a variety of countries including Kenya.
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Other such activities as the trustees shall decide to further the objects of Good News Church.
Public benefit that is provided by the charity
The trustees have regard to the Charity Commission guidance on Public Benefit and plan their activities to ensure that they comply with the guidance. Details of how this is achieved are given in the “Summary of the charity’s main activities in relation to its objects”.
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The Good News Church Report and Accounts for the year ended 31 March 2025
Trustees Report
Summary of the charity’s main activities in relation to its objects
The Trustees of the Good News Community Church recognise the year 2024 / 25 as challenging with a realisation that changes were very much on the horizon.
Highlights of the year included visits from a member of the Harvest Alliance UK Core Team who brought encouraging teaching for a Saturday event as well as for the Sunday morning service. Also, the visit of Pastor Mick Fleming to a Sunday meal who spoke powerfully about his own experience as a homeless person. Interestingly, Church members were able to help an infirm homeless person who found himself in a similar predicament to that which Pastor Fleming had described. The homeless person came to the community meal on the same Sunday as the visit, whose need proved to be a living illustration of Pastor Fleming’s message earlier.
The community meal outreach continued to the end of the financial year and continued to be popular with guests. Again we found that people eating alone is an issue and these meals helped to mitigate loneliness. Towards the end of the meal guests and church members were able to share about the reality of God in their lives as an outworking of the gospel.
The gospel was promoted not only during our Sunday services but also during an Alpha course for part of the year. In addition, The Church carried on with its to prayer meetings which are seen as foundational.
We continued our participation in the Harvest Alliance network with our Leaders meeting other ministers in the Northern Hub gathering off and on throughout the year. Our Pastors attended two Harvest Alliance leaders conferences during the year.
The Church continues to be a participating Church in Hope in NE Cheshire. We are represented in Hope’s Church leaders forum. Hope in NE Cheshire provides a platform for social and spiritual initiatives in the Macclesfield area that many smaller churches would not be able to sustain on their own. We are able to support these initiatives with an annual donation.
During the 2024 / 25 financial year the Good News Church was faced with the realisation that key personnel had indicated that they wished to retire from their roles. This included 2 Trustees and our financial assistant. The Trustees were not able to identify any available replacements from within the Church. This was solved in part by the appointment of a Trustee from outside the Church membership in October 2024.
In addition, our Church Pastor gave notice of his retirement from employment which took place at the end of January 2025. The retirement of the two Trustees occurred at the end of the financial year. We also expected the retirement from employment of our Financial Assistant in the 2025 / 26 financial year.
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The Good News Church Report and Accounts for the year ended 31 March 2025
Trustees Report
Summary of the charity’s main activities in relation to its objects (cont)
In January 2025, the Trustees consulted with the Church membership about closing the Trust. Soon after, this decision was reversed on taking advice from Harvest Alliance that the Trust could be revitalized at a later date.
In view of an expected drop in income, decisions were made to vacate both our office and the community centre that we used for services, and both happened towards the end of the financial year. Plans were put in place to meet on Sundays in the Hope Centre in Macclesfield.
The Trustees are therefore looking for a way forward for the Church Trust.
During the financial year 2024 to 25, the Church was able to again give to the following recipients as part of its planned strategic giving:
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Iris Global – a charity with a UK branch that work worldwide including East and South Africa.
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Joseph Storehouse – a charity supporting work amongst the underprivileged of the Middle East.
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Hope in NE Cheshire – church leader’s forum and inter church projects.
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Harvest Alliance – the church grouping that we take part in.
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Silk Life Foodbank – the nominated Foodbank supported by the churches of Macclesfield.
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Route 61 International – a UK based charity operating in Kenya reaching out to young people in the juvenile justice system.
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The Hope Centre – a Christian charity that provides an outreach into the Macclesfield community including helping homeless people.
The income for the financial year 2024 / 25 was £47,912 and the expenditure £44,452, giving a surplus of £ 3,460.
The Trustees acknowledge with gratitude all those who have faithfully given to and served the Church over many years. We also acknowledge the supportive work of our Trustees past and present, and our Financial and Administrative Assistant.
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The Good News Church Report and Accounts for the year ended 31 March 2025
Trustees Report
Structure, governance and management
Nature of “Governing Document” and constitution of the charity
Good News Church is registered with the Charity Commission. The governing document is the Trust Deed dated 17 March 1982. The trustees meet on a formal basis as often as they deem necessary to fulfil their obligations and ensure the smooth running of Good News Church.
The methods adopted for the recruitment and appointment of new trustees
The power of appointment and removal of trustees is vested in the trustees of the Church in accordance with the provisions of the trust deed. All Trustees must be members of the Church and must adhere to the "Basis of Faith" .
Financial review
Availability and adequacy of assets of each of the funds
The trustees are satisfied that the charity’s assets in each fund are available and adequate to fulfil the obligations in respect of each fund.
Reserves
It is of paramount importance to The Good News Church that it has the ability to meet its expenses and accomplish long term expansion and growth to reach its goals.
In 2007 the trustees introduced a policy for a "strategic storehouse" of savings. This has continued to build the Church's general reserve to a level which would enable its continued operation for an initial period in the absence of funds.
The "strategic storehouse" fund is shown as part of the general funds.
A separate reserve is being built with a view of providing a basis for future building or accommodation needs for the Church's ministry. This could be by way of either purchase or rental. This is included in the general funds. The trustees monitor and review the appropriateness of reserves to enable the activities of the charity to continue.
Transactions and financial position
The financial statements are set out on pages 10 to 14 . The financial statements have been prepared on a receipts and payments basis, which is permitted for smaller charities. As stated in the introduction to this report, the trustees consider the financial performance by the charity during the year to have been satisfactory.
The Statement of Financial Activities show net incoming resources for the year of a revenue nature of £3,460 (prior year net incoming £6,654).
The total reserves at the end of the year stand at £199,908 (prior year £196,411). Free unrestricted liquid reserves amounted to £199,908 (prior year £196,411).
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The Good News Church Report and Accounts for the year ended 31 March 2025
Trustees Report
The trustees of the charity during the year were:
P Entwistle I Franklin – resigned 30 April 2025 J Makinson – resigned 30 April 2025 A Smith B Spencer – appointed 25 October 2024
The trustees of the charity at the date the report and accounts were approved were:
P Entwistle A Smith B Spencer
Bankers Barclays Bank plc
Independent examiner
Paul W J Evans FMAAT FCMA CGMA AP Accountancy Ltd Chartered Management Accountants 34 Birch Valley Road Kidsgrove Stoke-on-Trent, ST7 4GN
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The Good News Church Report and Accounts for the year ended 31 March 2025
Trustees Report
Statement of trustees’ responsibilities
The Charities Act requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:-
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. 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 also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 13 January 2026
Paul Entwistle Trustee
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The Good News Church Report and Accounts for the year ended 31 March 2025
Independent Examiner's Report to the trustees of the charity
Report of the Independent Examiner to the trustees on the accounts of the Charity for the year ended 31 March 2025. (Rev October 2018)
Responsibilities and basis of report
As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiners statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
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accounting records were not kept in accordance with section 130 of the Act or
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the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
The Examiner's relevant professional qualification or body:
Chartered Management Accountant
Paul W J Evans FMAAT FCMA CGMA AP Accountancy Ltd Chartered Management Accountants 34 Birch Valley Road Kidsgrove Stoke-on-Trent, ST7 4GN
The date on which my opinion is expressed is 15 January 2026
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The Good News Church Report and Accounts for the year ended 31 March 2025
Statement of receipts and payments for the year
| Receipts Offerings and Gifts Income from sale of assets Investment Income Total Revenue Receipts Capital Receipts Total Receipts from all sources Payments Direct Charitable Expenditure Payments relating directly to charitable activities Grants and donations Administration Governance Total Revenue Payments Capital payments Total Payments Net receipts / (payments) in year Net Surplus / (net deficit) for year |
2025 Unrestricted Funds £ 45,888 0 1,659 47,547 0 47,547 34,859 6,894 1,186 1,054 43,993 0 43,993 3,553 3,553 |
2025 Unrestricted Funds £ 45,888 0 1,659 47,547 0 47,547 34,859 6,894 1,186 1,054 43,993 0 43,993 3,553 3,553 |
2025 2025 2024 Restricted Total Total Funds Funds Funds £ £ £ 365 46,253 58,045 0 0 0 0 1,659 886 |
2025 2025 2024 Restricted Total Total Funds Funds Funds £ £ £ 365 46,253 58,045 0 0 0 0 1,659 886 |
|---|---|---|---|---|
| 47,547 | 365 47,912 58,931 |
|||
| 0 | 0 0 0 |
|||
| 47,547 | 365 47,912 58,931 |
|||
| 34,859 6,894 1,186 1,054 |
0 34,859 40,954 458 7,352 7,156 0 1,186 3,286 0 1,054 881 |
|||
| 43,993 | 458 44,451 52,277 |
|||
| 0 | 0 0 0 |
|||
| 43,993 | 458 44,451 52,277 |
|||
| 3,553 | (93) 3,460 6,654 |
|||
| 3,553 | (93) 3,460 6,654 |
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The Good News Church Report and Accounts for the year ended 31 March 2025
Statement of assets and liabilities the year end
| Cash funds Cash funds and bank balances at start of year Surplus on receipts and payments account Cash funds before transfers Transfers between funds Cash and bank balances at end of year Other Assets Description of asset Gift Aid Recoverable Total value of other assets Liabilities Description of Liabilities Examiners Fee Hire of Hall Total value of liabilities Total Assets less Liabilities |
2025 Unrestricted Funds £ 196,411 3,553 |
2025 2025 2024 Restricted Total Total Funds Funds Funds £ £ £ 38 196,449 189,757 (93) 3,460 6,654 |
2025 2025 2024 Restricted Total Total Funds Funds Funds £ £ £ 38 196,449 189,757 (93) 3,460 6,654 |
|
|---|---|---|---|---|
| 199,964 (56) |
(56) 199,909 196,411 56 0 0 |
|||
| 199,908 | 0 199,909 196,411 |
|||
| 6,736 | 0 6,736 5,001 |
|||
| 6,736 | 0 6,736 5,001 |
|||
| 460 0 |
0 460 440 0 0 800 |
|||
| 460 | 0 460 1,240 |
|||
| 206,184 | 0 206,185 200,172 |
Adam Smith
Trustee Approved by the board of trustees on 13 January 2026
Page | 11
The Good News Church Report and Accounts for the year ended 31 March 2025
Notes to the accounts
1. Basis of accounting
Receipts and payments accounts are statements that summarise the movement of cash into and out of the charity during the financial year. In this context “cash” includes cash equivalents, for example bank accounts where cash can be readily withdrawn to pay for debts as they become due.
2. The nature and purpose of each fund
Restricted funds comprise monies received for specific purposes, as laid down by the donor. Appropriate expenditure is allocated against such funds.
Unrestricted funds are those funds which are available for the general purposes of Good News Church.
3. Trustee remuneration
No Trustee receives remuneration for their services as a trustee of The Good News Church. All Trustees are reimbursed where appropriate for expenditure incurred on behalf of the Charity. These expenses are included in the receipts and payments accounts in the appropriate category.
4.Salaries and wages
| Gross salaries and employers National Insurance Pension costs Average number of full time employees in year |
2025 19,970 - 19,970 1.0 |
2024 23,656 - |
|---|---|---|
| 23,656 | ||
| 1.0 |
The above amounts are included in the receipts and payments accounts in the “payments relating directly to charitable activities”.
5. Taxation
The charity is not liable to tax on its charitable income.
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The Good News Church Report and Accounts for the year ended 31 March 2025
Notes to the accounts
6. Analysis of receipts and payments for the year
| Receipts Donations Gift Aid recovered Total Donations Received Investment Income Total Receipts Payments Payments relating directly to charitable activities Gross Wages and salaries - charitable activities Outreach expenses Visiting speakers Training and conferences Premises Costs Rent payable Rates Insurance Premises maintenance General administrative expenses Stationery and Printing Subscriptions Equipment expensed Advertising and PR Grants paid Grants paid to individuals Grants paid to institutions Governance costs Examiners Fees Other Professional Fees |
2025 Unrestricted Funds 37,004 8,883 |
2025 2025 2024 Restricted Total Total Funds Funds Funds 365 37,369 49,849 0 8,883 8,196 |
2025 2025 2024 Restricted Total Total Funds Funds Funds 365 37,369 49,849 0 8,883 8,196 |
|---|---|---|---|
| 45,888 1,659 |
365 46,253 58,045 0 1,659 886 |
||
| 47,547 | 365 47,912 58,931 |
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| 19,970 2,311 1,675 389 |
0 19,970 23,656 0 2,311 2,550 0 1,675 1,200 0 389 218 |
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| 24,345 | 0 24,345 27,624 |
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| 9,142 761 611 0 |
0 9,142 12,393 0 761 156 0 611 591 0 0 191 |
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| 10,514 | 0 10,514 13,331 |
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| 560 425 0 202 |
0 560 537 0 425 1,651 0 0 1,098 0 202 0 |
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| 1,186 | 0 1,186 3,286 |
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| 0 6,894 |
0 0 0 458 7,352 7,156 |
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| 6,894 | 458 7,352 7,156 |
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| 0 1,054 |
0 0 420 0 1,054 461 |
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| 1,054 | 0 1,054 881 |
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The Good News Church Report and Accounts for the year ended 31 March 2025
Notes to the accounts
7. Analysis of funds at the end of year
| General Fund Harvest Alliance_"Designated" Building Storehouse"Designated" Storehouse"Designated"_ Restricted Funds Total Funds |
Balance at 1 Apr 2024 £ 82,271 0 84,028 30,000 |
Receipts £ 44,431 3,116 0 0 |
Payments £ (40,877) (3,116) 0 0 |
Transfer between Funds £ 0 0 0 0 |
Transfer between Funds £ 0 0 0 0 |
Balance at 31 Mar 2025 £ 85,824 0 84,028 30,000 |
|
|---|---|---|---|---|---|---|---|
| 196,299 | 47,547 | (43,993) | 0 | 199,852 | |||
| 113 | 365 | (458) | 0 | 20 | |||
| 196,412 | 47,912 | (44,451) | 0 | 199,872 |
8. Analysis of Grants for the year
| Grants to Institutions Iris Ministries Kenya Childrens Project Harvest Alliance Harvest Ministries Hope in North East Cheshire Hope Centre Joseph Storehouse Silk Life Church Foodbank Church on the Street Route 61 Healing Rooms Talke Total Grants to Institutions Grants to Individuals Total Grants in Year |
2025 Unrestricted Funds £ 720 3,624 350 300 500 800 600 6,894 0 6,894 |
2025 Unrestricted Funds £ 720 3,624 350 300 500 800 600 6,894 0 6,894 |
2025 Unrestricted Funds £ 720 3,624 350 300 500 800 600 6,894 0 6,894 |
2025 Restricted Funds £ 0 70 388 |
2025 Restricted Funds £ 0 70 388 |
2025 Total Funds £ 720 0 3,624 0 350 370 500 800 0 988 0 |
2024 Total Funds £ 720 300 3,116 600 300 90 350 500 175 880 125 |
|---|---|---|---|---|---|---|---|
| 6,894 | 458 | 7,352 | 7,156 | ||||
| 0 | 0 | 0 | 0 | ||||
| 6,894 | 458 | 7,352 | 7,156 |
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