REGlSfERED CHARITI NUMBER 513110
ANNUAL REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2024
The Coton Green Evangelical Free Church
Trust Fund

Cortents ofthe Tntst￿ Annual report
for the Year Efftded 31 December 2024
Pa
Report of the Tn&ee5
2to7
IndeFendent EyAminerfs Repxt
Stst&nent of Financtal klhiibes
Balance Sheet
io
Notes to the Flnanckl
iito17
Detsiled Statement of F￿a￿la1 Acthrt
18

The Coton Green Evangellcal Free thurch Tn& Fund
for the Year Ended 31 December 2024
Reglst•red Chwlty numbor 513110
Prlntlpal address
The Coton Centre
B79 9A1
Mrs S GMl*rt
Rtrapwlntsj 081(6R3 (hair
Rtrwynted 081(ER3
Re-Op￿intQj 14101123
4yxnted 12IIIR3
ApFrfxntÉd 12111123
Oii(r3P4
Mrs N ￿earer
L TIK)mp9)n
Mr J T￿m￿nSon
MrlLIx
Mr M LYRorke
Senlor Managemert
Rev D Shearer. Pth)r Erwitis Elder
Bi4w D Cirr. Writtjal and Conth Paaor
Wlder Leadershlp Team
Mr J SI￿re[. Irknm Faoliator
Mr T BeaUm￿t. ComrNnty Group Lea¢
MTS l EeaunKrt. Comnmrdty Gr￿P Leader
Mfs B L*xon . Communty Gw Lea¢
Mr N Cotkr. Comnmjnlty Le&der
Mrs R Colier. Ccffirnlnty Gro￿ Leader
Mr B Thomp9)n. Comnwjnity f*oup Leader
Mrs V Pardoe. Centre IAnirdslth and ftmty Liaiscv) ￿pport W(xker
Mr J Knew. Lead C*acors
Senk)r Man•¥ment as at
Board d Tn&ee5 as al
8Jnkers
Natwest
879 7LS
Independent Examiner
Fatsal Trknaffar FCCA
Stsffwdthire
B798

Report of the Trustees"
for the Year Ended 31 D￿￿mber 2024
The have pleasure n i¥esenting thelr report and the fina￿la1 51atements frjr the olarfty for the year ended 31
December 2024. The Tn&ees have adopted the provithns of Accountlng aThl Reporting by Charibes: Ststsrnent of
Recommelld￿ PraLttce (SORP) applicabk to charif*s preparing their accounts In accordance wlth the Flnandal ReportlNJ
Stsndard applKable in the UK and the Republt ({ Ireland (FIS 102) (effective I lanuary 2015).
The Tnjstees sepilng durlng the year and to [ye￿t thte ￿e li*d on page l.
OBJEcf]VES AND ACTDrnes
Oblecthras of the Church
Advanclng the Chrlthn Relgton ty teachlng e51abl&hlrrfJ the people of God kn thelr falh through weew rninistry and
pastoral visiting and by pre5entwvJ the Lord Jest5 Chrst and Hb Gc6pel through preathkYJ and other propw means to
achleve the ConVe￿10n of those who hear.
The Trustees review the aiThts owbvos and acuvittes on a regular basls. The Church* Trnst Deed wa5 ameTrJed on 27
January 21x18 to reflect charvJes in Church life a￿1 io uwlate the dcumart in Ine vth current practice.
In carrytng this review the Trustees haNt consll￿ the cha￿ CommtS51on¥ ga*rnl gUIdan￿ on publlc benefit and its
supplementary publk guIda￿e on the advartcement of relIg￿n for the public benefiL In particular, the Trustees conslder
how pkinned athittes VdHI contrtjute to the aIn￿ WKI obJeLtrs by the LeadeJshW Team and Pastor.
The Churth 6 a member of the EvarKJelical Allia￿e.
Publlc Benefft
The principles under whKh the operates In accOrda￿e th As alThs arKI are as fdlow&
a) There are no ￿Stritt￿ on vtho can bend¢ they axne fmm, ar thelr fjnandal cxcumstances or thelr
abthty to pay, where charges are kvied.
b) Beneflts to the publk are not re5tritted to memkn of the chwch or to wular thurdwer&
c) The fadlltles provlded are ac￿￿51b￿ and cyen to all.
d) Tr Ch* wants to See all rega￿kn of rn￿, creed or s)dal strnd1n￿ cY)ming io a savlng
knowledge of Jesus Chrst as their Lord and 5avMJur.
Provision of Churth and Worship Services
Weekty seNice5 avaikible to the publ
Provlslon of Publlc Ceremonles
Ceiebrdtton of marrlages. funeraLs dedICat￿￿$ and baptign5.
Contributing to the Spiritual Wellbeing of the Public
Reguiar prnyerful Interc&slon for the towns a￿1 vlllages and our natknn and other natlcrs.
Contributing to the Spiritual and Moral Edue3tion of Children and Young People
Providing tscrfities for a t(xldkr gmup and the Pfe-sdKKI.
ProvKllng fadittes for varbus youth group4dvbs to meet.
Providing opportunrties for children* Y￿j[￿j alulwyouth th￿ment teJn-buildrfj arml the study of reiigM)us
teachings• ￿3C￿ceS and H￿r￿n.
Page 2

Contrlbutlng towards promotlng Social C(thesi
Promoting the study of relpjious teachings and practtos aThl sc[[p￿reS In
Fk)IdirvJ women's fellowship events and meetsrrfjs
HoldirMJ men's fellowship events and meelir
young adult's fetbwship events and meetings
HOldW￿ events at the Centre open to all and the pubk such as days a￿1 g)ecial evenlng Se￿￿￿5
Pastoral and Misslonary Work (UK and Overseas)
Wisiting the Sick
Ho*1 v￿￿ng
Regular financial support EvarKJefical and Fts)n Mlnlstrles
FlnancLal and practical Sup￿ through the Missions Fund
Contrlbuting to Mental and Physlcal Health and Well-belng
Provided facilities for Child￿ and young p* to engage in var¥)us stmjts and ex￿(1* da55
Provlslon of a Bulldlng for Hlre or Lettlng
The bull ding is used as a major training venue for teachets, yxlal serwkes and healh se￿1￿ staff
The burtding Is a major coKert venue schwl orchestras musical artd drdma groups from all over
the reglon
The buffding 15 used by 9JWOrt gn)up5 for p￿ts with uitraity 11 chiklren and yourwJ pèjple and adults wlth
learnlro dlfficultles
The bU￿Ing Is used by Crton Green La(fE5 (a k)cal wial g￿￿p) on Monday evenings
Thebu
Ing Is used weekty by sensory groups for bables and young thikjren
The buikling s used weekly by gn)up5 for thi4dren and ywng to partldpate arxl learn the art of da￿e,
drama and fflusical theatre
Use of the buikling and car park by the kKal 5ttKJoI for s￿rti￿ and par￿ evenings
proTh￿tIon of rnusical and theatTioI lthrgy from tmie to time
The Is used by IcKal interest gmups aThJ community gloups bothe5 and organlsatbns.
Provldlng Infornwtlon to the Public
Estsbftshed comMun￿atrO￿5 group to eva￿￿ a￿1 im￿0Ve all irtemal and extemal commlmlcattons
Slgroge at the road errtrAn￿ and the front of the buildiThJ
Development and rna1nten8￿e of the website and CIHwdwite
DLqplaykng Informatlon on the notKe boants in the buildiwj
Regular updates on sodal medla platforms e.g. the thurth F￿et￿￿ page.
JI senrM)ns now rec(Kded and avallable on church Youtube channel
Revlew of Actlvltles
The statement of flnancial ￿leS for the year ts set out on page 9 of the fnancial slatemen￿ A summary of the flnanck41
results and the hyork of the set out Ixknw.
The Chur
s￿rItUal ove￿ht of the church with P&or Emerts Davld Shearer and Consuttsnt Pastor David Carr. Jonathan Shearer
I￿ld5 the postvjn of Interim Factrrtator and sUPPOrt to t>avid Carr in addftlon to cwrdlnatlng church meetlngs. A Wider
Leadership Team was ftwmed and meets regularty to d￿rth matter5, Comrnunrty group5 m&t W￿￿ty to #udy the
wo￿1 pray together in small group5 aThl p*)rnly support one anottv.
The fvll ltst of Tnstees iKludiTrJ apwintrnert5 and reINen￿ Is grm on page l.
Our maln w(￿lp service lakes pkce a SU￿ mornlng at The C(kn Ce[rt￿ DUrf￿ year, thete VRS ￿gU￿r
InterCe￿ry targ&ed prayer, ix)th o)rporate and iTrSNidual. The public can Kce55 InfornHUon and contsX us vk our
wthte. podcasts and g)dal m￿lIa p]atrom
Durtng part of the SurKlay mornwvj 7hfjtship servty the Ctjurth cater￿1 for childm arKI young pwple them acress to
age appmpriaie bible t&iCh1￿￿, fvn crats aThJ ath[b￿ that thty can share and en￿ with tr*lr p*rs.
Our Young Aduk group Continu￿ to meet rojuloty arml is growlng In number.
We contlnuÈ to be blessed by the many volUnt￿S who a￿lst In the Centre throwhout the year and hdp us, as a church, to
offer so many vital gmups and ser¥Ke5 to our communty.
Paoe 3

The Coton Centre
The Centre contlnues to have ￿￿lar use for church athlttes external leth'ngs. The Trustees monitor all Centre income
and expenditure on an ongoing basi5. Work on replaciTrJ any frdulty double glèzlng contlnued li eamesL The sound system
and Ilghdry has been upgraded and the car pa￿ extended.
Church activibe5 Using the Centre during the year have i￿Uded.
Tem) Ume Pre-sch(M
Jntecessory Prayer Grwp
dies Fellowship everts
Men's Fellowship events
week￿ term time Stay and Play Group for fr3 year obj thld
Regu]ar young adutts n￿ting$ and everts
In addltlon to the church th1t￿s ILsted, our tr￿11d￿g contnues to be used as a venue for teacher training, social service5,
and health Servi￿ staff. It s also a major cOn￿rt venue for schc(4 offhestras from all over the region, and for cholrs, and
musicAI and drama group& We continue a regutar iKJoking for &P.I.N. Tamworth (a Ch6rity for Special Peop￿ in Need),
which can hold ￿5 weekly evert in a user4riendly, suitabk venue. Our car park Is used by tre adja￿nt kxal school for
maJor publ￿ events and parents, evenings, and by the k)cal Round Tab￿. We have weekly babies and chihjren's group
tN)oklngs fr(Mn Rock School. Bb(m Baby. Glow Bamblnos and Upbeat Dan￿. Our fadlitEs are well regarded and are
becoming wtder known in the tOL71 area as we buibj more conneLtioThs We are gratefvl for the opportunty to seNe our
communlty In provkllng ex￿lent facllitles.
Coton Green Church Pre-school
Pre.sch(M)I numbers have continued to gmw and remain strorKJ a￿1 the sofKI reputstN)n of our organi5atton 15 enhanced by
Word-0f-n￿th recommendation5 in addition to the natural flow of thIkI￿n from the Stay and Play Group. The Ofsted
'Good' rdting 15 testament to the hard work and dedKation of the Prtrxhool staff. We see Pre-school as an important part
of the of the thurch.
Flnancial Review of the Church
We note the illcreose in incoming resources in 2024 frorn £264,205 tt) £446,460 in toial due to a nurnber of reasons. There
has been a *nifKant increase in gfving and the a￿￿lated Gift Atd, We Thjw also maxlmlse the benefft of the Gift Aid Small
Cash DonatK)n Scheme ensurlThJ donations of £30 or tess are collecied and accounted for approprlately. We received
Increased grant funding whth we are ever grateful for. Pre5chcK)l income has rlsen due to the increased tske-up Df places
for two year okl Child￿￿, the maionty of whom are now eligibk to r￿1ve Govemment funding for 15 hou￿ at P￿h0O1.
Letting5 income remains stea(ty and we anticÈpate growth in this area wlth our upgraded facilit￿$ and future websyte
updates attracting new interesL We continue to monitor all costs and are pleas&1 to ￿te measures taken to maxlmlse
energy e￿￿￿enCY continue to be of benefrt wtth onty a very slght Increase In the cost of our utilTtie5 from 2023. The total
surplus of £58,574 has resuf(ed in an increase in the total funds of the charity to £1,&86,181 (2023: EI.627.607).
The Truste￿ are ever grateful for all monies received and thank all those who have freety contributed to the funds of the
church. Our reseFves grow at a steady rate. we ￿1Ve been greaty blessed by this aburxlant provts￿n and give God the glory
for our stroro financial p￿tion.
Trustees ￿lUId ask those cOnS￿ering m&kiNJ a gift for a spedfic purp￿ to consi(kr instead givirwj without
strlctlon ￿ to the use of these glfts. In th15 way fuEKls can then ￿ channelled to WI￿ they are ne8Jed most.
We remaln (Dnfident of the uThJertylng finandal health of the charty and fts effective ￿ of resour￿ for the Klngdom of
God.
Page 4

ReseNes Polky
Our polKy s to retain ￿¥Ve%
' to ensure that the charty has suffident fijnts to meet 15 financial ￿m￿Y￿rEnts.
' to dernonstrate that the charfty15 Sustalnable knto the future
' to ensure that the charky is ab]e to manage fubJre unforeseen fina￿al dfftulttes.
' to ensure that exwlve funds are not held witlmxrt any tdentykble reason or for any Klentlfmble purpc6e.
The level of reserves Is revkned each year to ￿SUre that currert asse15 exceed all lia￿1th5. We aim to malntsln a
con5thnt knl of free reseNes whith equates to a minimum of 3 months of operatlonal costs.
Rlsk Management
The Trustees undetstand rfsks to the Charity aNI these are revlewed as part of thelr montNy rneetings thffjugh ev0￿ed
Governan￿. Trustees Str￿ to eft5ure that the Charity s not ex￿Sed io signifiont extemal risk but W￿re rtsks have been
klentifted are revlewed and followed up accordlngty. Intemal rEks are minim[s￿ by putting in place agreed pJltcies and
by impleMen￿n of procedur
Health and Safety
The Trustees are aware that many of the Churth's actMt*s have Health and Safety implications. They are Sati￿led that the
Health and Safety pollths are robust and meet our wesent neets but maintain a constant revlew of drcumstances. They
gwe glory to God for a￿S￿Ered prayer and His contliued protectk)n and graaousness. Stsndard operaiing p￿￿dureS
remaln as fo]iows:
All events are fulty Su￿r¥I5ed IIX)% of the tine on ￿ a(tr￿ kvel rthr than event Iwel b3si
ReSrA)￿4bllfy Ls wtth the event organiser.
Sup￿¥￿5 for events are decijed in aJNa due regard 15 gi¥en to the ages of suwvÈors of
attendees, and rlsks involved.
Sep3Rte rtsk assesgnents are pro(fitced for spednc events that fall 0￿51¢* of Nlrmail activty patten
EXtra￿dinary event rÈk assesgnents are *ned off by iwo Trustees.
Perfornwnce against 2024 Plan
Our agreed plan for 2024 inckmled the ft110￿￿[￿j ob￿￿e5.
l. To contlnue to nvjnttor cbjsely the finances of churth knk at buik11ng up the ffflancial reser￿ of the
Church arnl Centre.
To acuvdy research and Impkment the of Tncorporthn (CIO).
3. To bull d rdationships Yath our kncal auilK)litES a￿1 coun011￿5 and inv&lgate al fU￿1￿￿J opb'ors
4. To InVes￿gate opportunities to mnnect gnyjps and organi5ati)n5 Ytho vffjuld Mke to tske advantsge of
and use our updated fadlftes to alk)w Increased revenue.
5. To contlnue to pay 5% of offertngs to a miss￿ Fund and reinv how ths is gThErned.
6. To re5tsbfth the appropriate authority with HMRC to faclllate Glft Akl d)lJr&
To rev*w dtscretKJnary pay awards to Staff. subject to available finan￿.
Tru5tee5 note that item5 1.4.5.6 and 7 were compkted for the year and should remaln a mnsKleration for future year&
Whlbt 9￿1 pmgre&s has made on ftems 2 aThJ 3, theTe is stdl MOR work to be do￿. We are ho￿11 we wlll
have a draft CIO document try Ihe eaty part of 2026.

Future Pkns
The Lord has protetted us over the years and our primary trust & #ll kn HIM, but we must still act responslbty wlth all the
r￿ur￿S He gfves us, and thls Is the basLs on whith we haye agreed our plan for 2025. UTrJerpinning all our plans ￿ the
deslre to seek wlll In all thIr￿ and to wtyk as one wth the Pastor and l&?detsh￿ Team In preparlTrJ Hi5 Church for H
purpose.
The Trustees recognlse that the (thurth and Ils members are not irnmune from the finandal di[rKUl￿ faaThJ our nation and
the workj at the present time. The TT￿, continue to estimate ant￿pated Incon￿ aThJ expwKllthrE for the comtng year.
As a result of th15 the Trustees hwe approved folk)wing cOu￿e of adlon..
To contuiue to w￿nitOr cb%ly the finance5 of the church arnl at maintaiiMThJ the financial reserrfes of the
Church and Centre in Kcordance with our R[kin(￿l R￿eT¥￿ Polty and Pr(KedU￿￿
2. To comptete and impkment the prc￿SS of incorpordlion (ao).
3. To contHiue to bulkj ￿￿tIonShipS With our kKal aUthOr￿e5 and councilbrs and WNeslW all fundll￿ 0Oh)r6.
To contknue to Invetyte opwirtunlties to ({￿neCt with grtyjps arKI oryar4satkns who would h'ke to tske
advantage of and use our uFwJated facilites to allow increased remue.
5. To cont11￿ to pay of offerirwJs to a Mswn Fund and ths is govem&Y.
To revlav d15crettonary pay awards to Stsff. to avallabk finan￿.
7. To review opp)rtunitie5 arKI 5trtegie5 for cost savings ￿ as the prtenual to gaierate elecbw wlth
the Instalati)n of soL3r panel
The Church s regulated by a Tr￿ [* dated 26 August 1982 (last anen￿ on 27 January 2008) and ￿tstered wlth the
Cbarlty Comm&slon under dwrty number $13110.
Appolntment of Trustses
The Trustees are appointed from vthhiTr the Membe￿[p of the Chur(h by the existing TTUStees and SpIrikn￿l Leade￿, and
endorsed by the Deacons for a of three yeaTS. which Is rerth¥abk The Trustees are awa￿ of their re5pon5ibllty to
ensure that the mix of Tn&ee5 appropriatety the needs rf the Church, and continue to klenttfy, wfth the Splrftual
Leadets, p)t•itlal Ths&ees frc4n wlthln the wembe￿h[P.
All Trustee5 are aware of ther kgal and financial responsibilltits and regular briefiThJs and access to training. New
Trustees are given appropiiate infonnation on ap￿￿1tment. Tntstees brirKJ with them ygnifrant eX￿￿e of a wlde range
of buslness sklus.
All Trustees give their time volwtyity and reffi￿ benefits fl￿ft the C￿rch. Any ex￿SeS redalm8J frc*n the Church
are set out In note 7 to the finaKlal statement&
Page 6

Trustees. Responsibilttles
The Charities Art 2011 requlres the Trustees of the Charlty to prepare fthanchil ststements for each fmancol year which give
a twe and fair view of the Charws financial acb¥it￿5 during the year and of Ets financlal poatlon at the of the year. In
preparlng the ftnanclal statemwjts the Trnstee5 shoubj fOl￿W b& practice and:
Sektt surtabk accounting policie5 and appty ttrrn ￿l￿enty.
Make I￿￿ements and estlmates that are reasonable and prndent
Folkw applicable accounting siandards and the Charltks SORP. and eXpl￿ning any departure5 in
the finandal ststement
Prepare the flnandal s12tdnents on concem bas& unkn It Ls Inappropriate to a55ume that the
charlty wm contlnue In opernllon.
The Trustees are responslble for rnalntalnlng proper aca)untlng records vthith dtsdose wlh re￿nable accuw at any time
the financ￿1 pJ&tion of the Chaiity and enable them to ensu￿ that the financtal State￿nts compty wlh the Charlts Act
2011. They are also reSpOnsb￿ for safeguardlrmj the assets of the Charity and for tsklrvJ rea50nable step5 for preventton
and detectNJn of fraud and other irregularitE&
Acknowledgement
The Trusteas extend thelr wamiest thanks to all slaf and voluntews for thelr excelent work durng the year. We thank all
th0￿ wlx) farthfully serve Lord through the ￿Urch in al ts mini*y. The Church God s peopk Into mlssion to
our local community and to the nations of the through prayer and servKe. Above all we thank our G(xl. Father of the
Lord Jesus Ch￿, for Ht5 faithful￿55 to those wlK)m He has ol￿d.
IÉ 110 /.35..........................
The flnanclal si*emerts vme 4Jproved by knTd of Tn&ees on ._.. ........... ... .
signed on ts iEhalf by..
and were
N. Shearer
S Gllbert

Ind•p¢ndenl Exarnln4T'6 Rewrt to th• YNst••s of
Th• Cotort Gr••n Eviny•llcal Fra• Churth Pjnd
rndop•Trd•nt u•mln•r'• to th• try•l••• olflrton Gr••A E¥•bw•llc•l Fr•• Churth
I rtrptirt tD the thanty INSt￿ cffl my ex1￿nth ofthe accounts ¢1 the Cokn Gr¢en,EvWlul Fr¢* thurch (tho Trust) th• ￿r
erwjed 31 December 2024.
R•ipoftslblllllH •nd ol T•P•rt
ihe thanty iitstees of the TrpJ5t are lor the pr¥*rnOcffl rAthe 4c¢ounts In 4c(wthrKe ¥vtth the ol the
ants"¢$ 2011 I'tl* Acti.
I report In resr*d ofrny exWTI￿0n dthe frnsf5 carnej out ￿t￿on 145 of the Att and In t￿*¥j I
havo fdh)YMd all applKable D¥Kiknns th• tharfty C￿m￿￿On unth secuon 145(5XlJl ol A¢f.
Xnd•p•nd•nt •x•rnln•r'6 rt•t•m•nt
I hJve (omkkn eAamlft*kn. I confim Ihat no rn•tt4Th com to at*ntth In COMqcty¢n
rne to bÉlleve In •ry m*erlDI resi￿￿.,
l. kownttnq rtterds w•r• r*t lfi reyct clth• Tnmt M wulfwl ty ￿ 130 01 Ih P4,
2. Th• KteAXKX IS) r*x 4cmrd hllh tINx• r•cor*: ar
3. Tho Jc[￿ do not comply the app1ki￿• rwirémerti concernlr8 tr* lorm and L)Mlenl of affjounts sei In the awrrtles
Ikcounts and Reports) R4ulifiryTh 2008 othw than any requlr•mw* that the ￿rts a th• •NI falr vw wl*h Is rnt a matt**
con*dered of •n h)W*￿e￿*￿M1nth.
L ￿Ve Th) •TrJ hiv•axn• acrom no nwltern In connth vllh the ewarNnJv￿ to attentson sl*wkl b• drnwn In
P•l•ml Mui•ff•r FCCA
Saw Ac(fJJnllnq Ltd
19 Ltsmor*J ao
Tambvc
St•llordthre
B798
P4y8

The Coton Grnen Evangellol Free Churth Trust Fund
statement of Fina￿la[ Artivitses
for the Year Ended 31 December 2024
2024
2023
fund
Tolal ￿rtd$
Total funds
INCOME AND ENDOWMEfiTs FRO14
D)na¥ons and legacies
201937
159
6Z592
Charltsbte actmtles
224T20
1,643
434.301
224720
20L
Other ItKOn
Totsl
33
264.205
EXPENDrnIRE ON
Totsl
352,040
35W>
387,885
224,508
SURPLLE I IDEFI(Tr)
81261
123.687)
S8￿74
39,697
TRMSFER OF FUNDS
Totsl furknls bmujht forward
I,(￿￿]84
24.223
L627.607
¥587.910
TOTAL FUNDS CARRIED FORWARD
1.685.6$5
1,627,607

The Coton Gmen Evangellcal Free Churth Trust Fund
Balance Sheet
At 31 December 2024
2024
2023
Total fvnds
fund
Tangible assds
I,642,￿}5
¥64I905
1,553,296
CURREiifASSErs
io
21,￿3
36,921
57,924
21,(M)3
37.319
58.321
,721
Cash at and In h￿d
90,186
CREDrroAS
Ajnounts falKwJ due ￿thin one ye
li
(15￿6}
C15.046}
(15,875)
NEr aiRREprrAssErs
42,878
43B76
74,311
1,68&181
1.627,607
I,S85,783
1,686,181
1,627,607
FUNDS
14
I,E*85,783
398
1.604,013
TOTAL FUNDS
1.627,607
wwe ggnul on ts bthlf ty:
S Gllbert
Page 10

l AccoupifiNG POUCIES
Basls of preparlng the financial statements
The financial statements of the charity. whtch ts a public b*)efit entty under FRS 102, hwe been prepared In
accordan￿ with the Charitie5 SORP (FRS 102) 'Accountir¥J and Reporting by Ctkirities.. Statement of Recommend
Pract1￿ appllcable to charltles prpparlng thelr accounts in &cordants with the Ftharthl Reportir¥J StaThlard applicable
in the UK and Republic of Ireland (FRS 102) (effective l January 2015),, ￿nancial ReportirKJ Stsndard 102 The
Financial Reporttng Standard applicable In the UK and RewblK of IrelaNI' and ￿ Charitles Act 2011. The financial
51aternents have been prepared under the hi5torthl cost C￿Trention Mth the exception of investments whlch are
Ir￿1￿ at market value.
Incomlng resour
JI IrKomlng resour￿5 are Induded In the Slatement of ￿na￿la1 Jttlvities {sI￿A) the charfty is legalty entitled
to the income after ary Performan￿ conditions have been met aryj the aTh)unt can be quantified with reosonabte
accuracy and it is considered prOba￿e that the income wil be rffelved.
Grarts receivable
Grants rece￿able are CredIt￿ to StstenEnt of Flnandal ￿LtM￿ (SOFA) when tt* thartty has entttlement, It Is
probable that the I￿orne will be received. a￿1 the a￿Unt can LE rneagjred reliably. If entrtlernent is not met th
these anounts are deferred.
l expenditure is accoun￿1 foT on an ￿(ru* basis and has Ixn classif￿1 uNler h&¥lngs that agjrepts all cO￿S
rekted to the categ￿.
Ex[￿￿￿￿e is categori￿1 under the followi￿ h&￿lIng￿ .
. Oorltable thues Ind￿le church and mlrkny rela￿1 of the c￿tOn Centre
Cther èxpenditure represents items not fairing in the Cat￿ above.
Support costs allocatlons
Suwort Costs are those that asslst the work of the ctrwity Ixrt do not dire£t5y represent charitable activltles. Tl
include Offi￿ costs• govern￿ and pr(ts9￿￿ Sery1￿ Tlw ae I￿ILKIed directy ￿ support rA e%pendlture on the
obhxts the charlty.
Where costs (annot trR dlredly attrIb￿ed to partkular h&ithngs they have teen alkncknj to Ktivitse5 on a knis
Cori￿t with use of the reywrce&
Tangible fixed assets
Tangible fixed assets are at cost le55 depreciatv)
DepreCia￿n is calculated to write off the cost of the fixed &￿t over its Useful ￿1C lrfe. The
depreciation nRthod and rte Lsed are: _
Freknld land
Freel￿][d i￿IkfIng5
NI-Tr truth C(n9dwthattt￿ residual Yalue cl the freehold ￿￿kIN19 Is eqL&41 to
EquIpn￿t
33.3Yh strawJM IiAe bo95
25% b*nce b
Freelbjtd land and buildiThJs aTe subject to an annual Im￿lm￿Trt revkn by the tn
Taxation
Funds accounting
Furttls l*kl thaiity are: .
Page 11

ACCOUNTING POLICIES continued
Operating leases
Rentsls paid under operating l&ises are dwged to the Statement of FlnarKAal Ath￿e5 on a stright line basis over
the term of the lease.
pe￿lOn costs and other post.retlremert beneffts
The charity operates a defined contdbutbn pengon $d￿n￿. Contributlons to the chariws pension scheme
are char￿j to the Ststement of financial Activities in the to which they relate.
Judgements and key sources of esumatlon uncertalrty
The following judgrnents have been made in the process of apptyirvj the ￿untI￿3 pollcles th* have had the most
$￿nffiCant effect on anTh)unts recognisal in ￿nancIal Statewts.
Resldual value of the fthld prop
There are no key sources of estimation uKertalrty that Iwve a signfthnt risk rf ca￿g material ￿Jus￿Dent to the
Ca￿ng amounts of assets aKI liabffittes within the next fiTharK￿1 y
2024
2023
Total
2 DONATtONS AND LEGACIES
Offerings and gifts
Covenarted gifts and grft ad
(aft Akl Small Cash Dorhkn
Grants
.452
105,814
1.671
5.159
101.611
105,814
1,671
32,612
27,980
2,OCK)
62,592
203.937
12.159
216.OJ6
3 CHARrrABLE ACllVThY INCOME
General
2024
2023
The Cth Centre {5ee note 5)
228.720
228.720
228,no
228,720
201,5￿1
201,580
4 INDIRECW SUPPORT C￿5
Geft¢ral
2024
2023
FETran￿ cost
DeprecHbon
Legal & wofesslonal
IT l Media
Photoc*r lease
lndq￿tht examinat¥)n fee
1.027
3,578
5.857
1.027
2,713
4,184
5,857
1,285
2.760
16,376
1285
2.760
16J76
3.178
2,160
14,718
Page 12

5 CHARrrABLE EXPENDMIRE
2024
Total
2023
General Resblcted
Total
Teaching & ministry
5.973
3,415
1.122
3566
>16
639
5,973
3,415
1.122
3,566
2,616
639
7,125
1,070
3,537
931
ITr7
733
Church events
Sundry eypenditure
Sutscrirtions
Stsff Chrlsbnas g11th￿￿S
MissiLM)s bJard
Coton ￿ntre (see bekx)
BuikfiThJ repair and m*ntenan
217.023
ioiJio
335.664
16,376
352,040
217.023
131,506
371.510
16.376
387,885
173204
I9￿2
209,789
14,718
224,508
30.196
35,846
Indlrect costs (see NAe 4)
35M6
The Coton Centre
2024
Totsl
2023
Total
fncom
pre-￿(x)I. LEA govemment fundlng
and playgroup income
Stsy and Plwi Income
Lettirpjs induding catering
171,036
18.413
171,036
18.413
133,738
21fi98
IR18
228,720
228,720
201,
Expendlture
Purchases of m*rlaWr￿ourceS
Salarles
Heat arbj Ilght
3,471
135,712
15,189
I77￿63
15,452
15,452
In5urarKe
Cleaning a￿1 fflairten
5,592
li
4,226
217.023
217.023
173.204
Surplu51 (Defiat)
11,697
11,697
28,376
Page 13

6 sfAFF cosrs
2024
Total
2023
Total
Wages and sakiries
Sodal securty
170,675
134,499
1,213
1,070
136,782
3,415
180.778
The average numbw of 8Y¥Aoyees during the year (full.time basts>"
7 TRUSTEES AND MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES
The Tru5tee5 hove not receiveil nor waived rernu￿ratK￿ ¢xpen5e5 thrirvJ the year (2023: ￿11).
The total amount of empknee benefts (salary and pertsion) receiwj by key rnaragon￿t personnel is £Nil (2023:
Nil).
RelmburserrRnt of tra￿1 expenses for W management totslled £NI (2023: £NII).
8 COMPARATIVES FOR THE sfATEMEKf OF FINANCIAL AcrIvrn
2023
2023
2023
Fu
Totsl Fund
INCOME AND ENDOWMEpifs FROM
Donations and kgactes
57,562
62,592
Charitsble activities
Chariiable activittes
201.
201,580
33
33
Total
EXPENDITURE ON
Chartlable knities
Totsl
203.785
55.39J
20.722
(15.693)
224,508
39,697
NEf INCOME I (DEFzcrr)
Tots] fuTrJs brought forward
TOTAL FUNDS CARRIED FORWARD
1,547,994
39,916
1,587,910
Pa8e 14

9 TANGIBLE FIXED ASSErs
Frethold
Plant & Computer
property fixtures equlpment
Totals
cosr
At l January 2024
Additions
Iy8,090
88,478
Ifi36￿68
84.510
4,710
7.343
1,639,943
93,188
1,733,131
At 31 December 2024
7243
DEPRECIATION
At l January 2024
Charge for year
At 31 December 2024
,770
2,112
5Tr7
1,466
7￿43
86,fA7
3,578
90,225
NEf BOOK VALUE
At 31 December 2024
1.636.568
6,337
1,642,905
At 31 D￿lber 2023
1553 296
10 DEBTORS: AMOUNTS FALUNG DUE WrnIIN ONE YEAR
2024
2023
21,003
21,003
11721
12,721
11 CREDrroRS: AMOUKTS FALLING DUE WtrHIN ONE YEAR
2024
2023
Trade creditors
Taxation and socral s￿vrIty
l]her creditq)rs
7202
4.950
15,046
5,877
7.598
15,875
12 ANALYSIS OF FUtIDS
Analysls of funds
3L112024 31.IZ2024
31.112024
1.642.90S
42￿78
1,685,7
Restri￿ funds
1,642,905
43,276
1,686,181
15

13 OPERATING LEASE COMMm4ENTS
At 31 D￿ember 2024 the dwty had Th) fuiure ffinimum pa￿￿￿nts undeT Tr)n-cancellable oyaung leases
(2023: ni
14 MOVEP4Epif IN FUNDS
Incorning I)￿goi
01.01.20Z4 liesourcos
Resources
Translevs At 31.12.2024
General Pwpose Fund
I,fA)4,585
434?01
{352.r>i0
1,686,847
Deslgnated fmds
MLsslons fund
(572}
(572)
5,159
5.159
(S￿50)
(5,650)
{1,063)
(1,063)
Total dasigmated fundg
Total ￿n51rk￿ fvnds
1,604,013
439,460
I357,6￿)
1,685,783
(265)
2,0(M)
(1.735)
(6,000)
(22,461}
(30.196)
ant ItKO￿
Building furKI
Total resltlcted funds
22,461
Total fun
1,627,607
446,460
(387W5)
1,686,181
Page 16

15 PURPOSE OF FUNDS
General Puipose Fund
These are funds available for any purpose wkhln the church% d*ritsble objects at the dI￿ellon of the board of
Trustees.
Designated Funds
Misslons Board Fund
This ￿nd arises by a weekty transfer of 5% of church tithes in addith)n to specwlc gffts that are categotsgj under ti
restrkted funds h&iding. The fund 15 administered by a Missions BoNd and is u￿1 to support mission5 in the
These are gifts and grants recelved a Sr￿ Pur￿￿e and expe￿IltU￿ Is IIKS restrlrted In Ilne wth the stated
purp￿ of the donor or grantor. Dewttidtion of a55ets from fund5 is charged thereto in the
accounts.
16 RELATED PARTY DESQOSURES
InfoThnation in reswl rf Related Tr￿ct￿)n$ and (xtslanding bala￿e$ Is set out below:
Donatton% without corKJitbns. received from Trustees. kEy management pe￿￿ a￿1 other re]ated path5 totalbed
£Nil (2023: £Nil) inclu%ve of gift aid tax T￿0verable.
Pa8e 17

Detslled Statement of Flmndal Actlvltles
for the Year Ended 31 December 2024
INCOME AND ENDOWMErirs
Donations and legacies
Qyferings and gi
Covenanted gifts and gift aKI
GFft Atd Small Cash DoTratknns
Grants
2024
2023
101,611
los￿14
1671
32,612
27,980
2,000
62,592
216,096
Charjtsble actlvitles
The Coton Centre
228,nO
228.720
201,580
201,580
Other income
other income
Total incoming resouKes
EXPENDrnIRE
1,643
33
264,205
Wages
Social security
pen￿Th
Staff Chri5bna5 giftslbenefts
170,675
134,499
1.213
1.070
733
4,226
15,189
3,289
931
3,537
3,415
5592
15,452
Ught and h&it
Sundries
Church events expenditire
Mwors lJ)ard and other m15skn￿ donauons
Prfrthl and nursery cc6ts
and Media
Legal and wofesstonal fees
aean￿￿ and mainten&Ke
SubsCriPtKif6
Teachlng al￿ ministry
Bank ch￿ge$
Accountancy fees
P￿t(￿0p1er lease
Buikllng repalr and mallttenar
DeEKecialion of tsngitrAe fixed a5*ts
1.122
5fi50
3,471
1,7
4,184
11,316
1,397
7,125
11,580
2K>16
5,973
1,027
2,7rf1
2,160
3,178
19,392
2,713
224.508
131,506
3.578
Net Surplus / Ideficit)
58,574
39,697
Page 18