REGISTERED IN ENGLAND REGISTERED CHARITY NO 801686 BRECKLAND CHRISTIAN FELLOWSHIP AI4tNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Clenshaw Miiins Liinited Chai'tered Accountants BRECICLAND CHRISTIAN FELLOWSHIP INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2024 Trustees Johii Ci'ittenden Micliael Powell Paul Randerson Binnie Poponne (Chairn]an) Chai'ity number 801686 Principal otfice Oasis Centre Cley Road Swaftham Norfolk PE37 7NP Accountants Clensliaw Miims Chal'tei'ed Account￿lts Noi'folk House 24 Market Place Swaffham Norfolk PE37 7QH Bankers HSBC Bank 18 London Street Norwich NR2 ILG BRECI(LAND CHRISTIAN FELLOWSHIP CONTENTS Page Trustees, annual report Independent examiner's ieport Statenieiit of financial activities Balance sheet Notes to the financial statements 7-11 BRECKLAND CHRISTIAN FELLOWSHIP TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 OBJEI CTIVLS AND ACTIVITIEt S Aims & Objectives The advancement of tlie Christian fattli for the benefit of the public, Tliis includes, but not exclusively, pitaching, teaching and education. to pi'ovide care and support to those facing need, hai'dship, oi- distiess. Maln aetlvities for achleviiig objectives Providing a place of worship and oppoitunities for spiritual growth. Engaging in community outreach and chai'itable activiLiLs. Suppoi'Liiig members through pastoral care and education. ACHIKVEMENTS AND PERFORMANCE Review of activltie8 New Da Youth Event Thar)Jcs to tlie genei'osity of BCF membe13 and the fiJndraising effoi'ts of oui. youth, seveia yoiing people attended the New Day Youth Event at Nonvich Sliowground. They connected wÉth othei. youth gL'OUPS and look folW￿"d to attending again in 2025. Ho e Sunda A monthly seivice open to people of all ages ai)d backgrounds. Refi'eshinents are pi'ovided, allowing attendees to forn) friendsliips and access support. Hoine Fellowslii Gi'ou These have been running successfully thi'oughout the year in Swaffliain and suri'ounding villaLies. Additionally, our church has continued to hold regular services, Bible study groups, and commiittity engagement programiiies. BRECI(LAND CHRJSTIAN FELLOWSHIP TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 riINANCIAL REVELW Reserves policy A certain amount of working capital is kept in the cuffent account foi meeting iegular financial coininitments. Tliis policy relates only to the deposit account. Tlie TNstees of Breckland Christian FellowsliTP have detci'inined that: reseives are required both to smooth out fluctuations in income and expendituie, and to maintain an ability to respond to ui'gent needs. they will seek to maintain the i'eserves held in deposit accounts at a range of between I￿/0 and 2000/0 of annual incoine. The lower figuie is, they consider, the least possible consistent with a continued ability to ineet regular coininitments. The higliei. figiwe allows for signifLcant capital expenditt]re and incrcased spending on staffing, i)iinistsy, and mission. iii addition, the higliei. figure of 2000/0 has been established to allow TI￿SteeS to consider the pui'chase of a building foi. the fellowship. day to day decisions regarding transfer of funds to and fi'oin the ciinent account into the deposit account are delegated to the TIEasurei'. tliis policy will be reviewed annually. STRUCTURE, GOVERNANCE AND MANAGEMENT Constitutioii Tlie Fellowship is an iinincorp017ted registeiEd chai'ity, numbei. 801686 and is constituted undei. the Chai'ity Commission Scheme and a Tiust Deed. I'lie trustees are appointed oi. A'eappointed aniiually at the Annual Gene121 Meeting, PLANS FOR THE fiUTURE Future developments Tlie Chaiity plans to continue its activities for the foreseeable future. BRECI(LAND CHRISTIAN FELLOWSHIP TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 DEI CLARATION The TA'UStees declare that they have appi'oved llie above trustees. i'eport. Signed on behalf of the chality's trustees: Signatuie{s) Full namels) rrtl CHAÉL f G iJ£LL Position (e.g. SeciEtaiy, Chair, etc) CHAIR fcuSTcE Date 3)25 BRECICLAND CHRISTIAN FELLOWSHIP DEPENDENT EXAMTNER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 I report to the charity trustees on my examRnation of the accounts of the cliaiity for tlie year ended 31 December 2024 which are set out on pages 5 to I l. Respoiisibilities and basis of i'eport As the charity's trustees you are responsible for the preparation of the accounts in accordance with the i'equii'ements of the Cliarities Act 2011 ('the Act,). T repoit in i'espect of my examination of the charity's accounts cartied oiit ui)dei- section R45 of the Act and in caiiyillg out my examination I Iiave followed all tlie applicable Directions given by the Chai'ily col￿nIs810n undet section 145(5)(b) of tlie Act. Indepeiident examiner's statement I liave coinpleted my exainination. I confirni tliat no material matters have come to Jny attention in comiection with the examination giving me cause to believe tliat fin any inatei'ial respect,. accounting records were not kept in respect of the cliarity as requii'ed by section I30 of the 2. the accounts do not accord with those records. oi. the accounts do not con)ply with tlie applicable requirements concerning the foi'In and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement tliat tlie accounts give a 'true and fail. view, which is not a matter consideied as part of an independent examination. T have no concei'ns and have come across no othei. matters in connection with tl)e exainination to which attention slioiild be drawn in this ieport in oi'dei. to enable a pi'oper undeistandiiig of tlie accounts to be l'eached. Gavin Minns cli￿1￿.ed Accountant Clcnsliaw Minns Limited Chai'teied Accoiffttants Noifollc Hoiise 24 Market Place Swaftham PE37 7QH BRECKLAND CHRISTIAN FELLOWSHIP STATEMENT OF FINANCIAL ACTIVITtES FOR THE YEAR ENDED 31 DECEMBER 2024 Total funds 2024 Total funds 2023 Unrestricted funds Note$ Incorning resources Incoine and endowments fi'om: Donations and gifts Charilable activities 81,010 81,010 80,704 180 Total iiicoming resoui'ces 81,010 81,010 80,884 Resources expeiided Raising funds Othei. costs 65,948 1,819 65,948 ,819 71,855 2,192 Total i'esources expendcd 67,767 67,767 74,047 Net incomel(expenditure) 13,243 13,243 6,837 Net movement in funds 13,243 13,243 6,837 Total funds brought forward 92,779 92,779 85,942 Total fuiids can'ied forward 106,022 106,022 92,779 StatemeIit of Total Recognised Gains or Loss The Chai'ity had no iecognised gains or lo&ses othei. than the above income foi, the financial yeai. ended 31 Deceinber 2024. BRECKLAND CHRJSTIAN FELLOWSHIP BALANCE SHEET AS AT 31 DECEMBER 2024 Total funds 2024 Total funds 2023 Unrestricted funds Notes Fixed assets Tangible assets 3,707 3,707 4,942 Cui'rent assets Cash at bank and in hand 102,862 102,862 88,358 102,862 102,862 88,358 Credltors: amounts falliiig due withln one year 10 547 547 521 Net current assets 102,862 102,862 87,837 Total assets less curreiit liabilities 106,022 106,022 92,779 Total net assets 106,022 106,022 92,779 Tot21 chAI'ity funds Uni'estiicted ftinds 106,022 106,022 92,779 106,022 106,022 92,779 The financlal statements were approved by the Trustees on . and are signed on its behalf by: Ti'ustee . P Raiidei'soii Trustee............... J M Powel The notes on pages 7 to I I forn] part of these financial statements. BRECILAND CHRISTIAN FELLOWSHtp NOTES TO THE FTNANCIAL STATEMENTS FOR THE YF.AR ENDED 31 DECEMBER 2024 Accountiiig policies 1.1 BASIS of pi'eparation of fiiiancial statements The financial stateinents have been prepared under the historical cost convention witli iteins I'ecognised at cost or transaction value unless otherwise stated in the i'elevant note(s) to these accounts. The accounts have been pi'epared in accoi"dance with the Statement of Recoininended Practice: Accounting and Repoiting by Cliai'ities preparing thell. accounts in accordance witli the Financial Repoi'ting Standard applicable in tlie UK aiid Republic of Ii'Llttnd (FRS 102) issued on the 16 July 2014 and with tlie Charites Act 2011. 1.2 Accounting polieies Tlie accouiits piesent a true and fair view ai)d the accounting policics adopted air ttiose outlined in note ( l. l ). 1.3 fluiid atcounting Genei'al funds are unrestricted funds which are available for use at the discretion of the Tiustees ill fut'thei'ance of tlie genei'al objectives of tlie charity aiid wliicli ljave not been designated for othei. purposes, DesÉgiiated funds comi)i'ise iiiii'estricted funds tliat have been set aside by the Trustees for particiilar pui'poses. The aim and use of each designated fund is set out in tlie notes to tlie finaiicial statements. Investment income, gaiiis and losses al'e 211ocated to the appropriate fund. 1.4 Incorning i'esources All incoming resouites are included in the Stateinent of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with i'easoiiable accui-acy. Gifts in kind donated foi. distribution are included at valuation and J'ecognised as income when they al'e distribiited to the pi-ojecls. Gifts donated foi. resale ￿.¢ included as income when they al'e sold, Donated facilities ai'e included at the value to the chaiity whei'e tliis can be quanlified and a third palty is bearing the cost. No amoiints are included in the financial statements for servicGs donated by volunteers. Donated seivices oi. facilities, which compi'ise donated services, are included in iiicome at a valuation whicli is an estiinate of tlie financial cost borne by the donor where sucli a cost is quantifiable and ineasui?ble. No income is ￿cognISed wliei'e thei'e is no f￿al}CIal cost borne by a thii'd p￿ty. Iiicome Tax I'ecovci'ablc in relatkon to dollations received undei Gift Aid or Deeds of Covenant is i'ecognised at tlie time of the donation. BRBCKLAND CHRISTLAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Income Tax recoverable in I'elation to inveslment income is i'ecognised at the time the investnient incoine is receivable. 1.5 Resources expended All expenditure is accounted for on an accnjals basis aiid bas been included undei. expense categoi.ies tliat aggregate all costs for allocation to activities. Where costs cannot be dii'ectly attributed to pai'ticular activities they have been allocated on a basis consistent with the use of the resoui'ces. Fundraising costs are those incuri'ed in seeking voluntary contrÈbutions and do not include the costs of disseminating information in suppoit of the cliaritable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the ch￿'Ity and iiiclude project maiiagenient caiiied out at hc