Charity registration no. 801935
EVANGELICAL PRESBYTERIAN CHURCH IN ENGLAND AND WALES
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED TO 31 AUGUST 2024
EVANGELICAL PRESBYTERIAN CHURCH IN ENGLAND AND WALES FOR THE YEAR ENDED TO 31 AUGUST 2024
| CONTENTS | |
|---|---|
| Charity Information | 1 |
| Trustees' Report | 2-3 |
| Independent Examiner's Report | 4 |
| Receipts & Payments Account | 5 |
| Statement of Assets and Liabilities | 6 |
| Notes to the Financial Statements | 7 |
EVANGELICAL PRESBYTERIAN CHURCH IN ENGLAND AND WALES FOR THE YEAR ENDED TO 31 AUGUST 2024
Page 1
CHARITY INFORMATION
Trustees
Charity number
Address
Independent Examiner
Rev Matthew Faux Mr Thomas Hutchings Dr Falko Drijfhout Mr Stephen Johnson Dr Donald MacLean
801935
Naunton Lane EPC Church Building 23 Naunton Lane Cheltenham GL53 7BJ
J R Caladine FCCA CTA FCIE Caladine Limited Chartered Certified Accountants Chantry House 22 Upperton Road Eastbourne East Sussex BN21 1BF
EVANGELICAL PRESBYTERIAN CHURCH IN ENGLAND AND WALES FOR THE YEAR ENDED TO 31 AUGUST 2024
Page 2
Trustees' Report
The trustees have pleasure in presenting their annual report and financial statements for the Evangelical Presbyterian Church in England and Wales ('the charity') for the year ended 31st August 2024.
1 Objectives and activities
The objectives of the charity are to promote for the public benefit the advancement of the Christian religion by supporting the work and outreach of its member churches and fellowships within England and Wales, and in such other parts of the United Kingdom, or the world, as the trustees may from time to time think fit, for as long as these churches adhere to the historic Christian faith as defined by the Westminster confession and catechism.
2 Structure, governance and management
The charity is an unincorporated trust governed by a declaration of trust of 11th July 1989, as amended on 16th October 2001 and 7 March 2009. It is registered with the Charity Commission of England and Wales (registered charity number: 801935)
The charity gives practical and spiritual help and guidance to its member churches. The charity is a geographical organisation that has a number of churches. The office bearers of these member churches meet regularly to discuss and decide on matters brought to the meeting.
The trustees who served during the year were:
Rev Matthew Faux Mr Thomas Hutchings (appointed 25 September 2023) Dr Falko Drijfhout Mr Stephen Johnson Dr Donald John MacLean
New trustees are appointed by serving trustees.
3 Review of activities
The charity advances the Christian faith by the help and support it gives to the member churches, and by organising conferences during the year.
A church planting committee considers how the outreach of the member churches can be assisted and how the Christian religion can be advanced by the planting of new churches, and churches strengthened in their work of the advancement of religion for the public benefit.
Activities in the year included:
-
Financial assistance given to churches for training of men for the ministry in the EPCEW churches.
-
Advising and helping churches as need arose.
-
Providing administrative back-up for the churches as necessary. Helping to provide for Christian ministry in the churches by the training and examination of office bearers.
-
The organisation of conferences for the benefit of the churches.
Use of volunteers
The charity has no paid personnel and could not function without the contribution of time and expertise of its volunteers.
EVANGELICAL PRESBYTERIAN CHURCH IN ENGLAND AND WALES FOR THE YEAR ENDED TO 31 AUGUST 2024
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Trustees' Report (continued)
4 Public benefit statement
The trustees are aware of the Charity Commission’s guidance on public benefit. In doing so, we can confirm that the charity’s activities wholly comply with this guidance.
5 Financial review
These financial statements have been prepared on a receipts and payments basis. Cash receipts for the year amounted to £28,728 (2023: £20,433) and cash payments were £31,436 (2023: £54,543) resulting in a deficit for the year of £2,708 (2023: deficit of £34,110). Total cash funds (unrestricted and restricted funds) carried forward at 31 August 2024 were £69,649 (2023: £72,357).
6 Reserves policy
The charity does not have a formal reserves policy. Unrestricted cash funds for the day-to-day running of the organisation at 31 August 2024 amounted to £23,574 (2023: £21,871).
7 Independent Examiner
The Independent Examiner is Mr J R Caladine Esq of Caladine Limited, Chartered Certified Accountants of Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF.
On behalf of the trustees
Rev Matthew Faux Trustee
Date: 24 June 2025
EVANGELICAL PRESBYTERIAN CHURCH IN ENGLAND AND WALES FOR THE YEAR ENDED TO 31 AUGUST 2024
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Independent Examiner's Report to the Trustees of the Evangelical Presbyterian Church in England and Wales
I report to the charity trustees on my examination of the accounts of the Evangelical Presbyterian Church in England and Wales (the 'charity') for the year ended 31st August 2024, which are set out on pages 5 to 7.
Responsibilities and basis of report
As the trustees of the charity 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 charity’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
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 giving me cause to believe that in any material respect:
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(1) accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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(2) the accounts do not accord with those records.
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.
J R Caladine FCCA CTA FCIE
Caladine Limited Chartered Certified Accountants Chantry House, 22 Upperton Road Eastbourne, BN21 1BF
Date: 25 June 2025
EVANGELICAL PRESBYTERIAN CHURCH IN ENGLAND AND WALES FOR THE YEAR ENDED TO 31 AUGUST 2024
Page 5
Receipts and Payments Account
| Receipts Donations. Legacies and grants Bank interest Prior year receipts (detail unavailable) Total receipts Payments Church support Travel Printing, postage and stationery Conference fees Room hire Subscriptions Insurance Sundry Prior year payments (detail unavailable) Total payments Net receipts/(payments) Cash funds at 1 September 2023 Cash funds at 31 August 2024 |
Unrestricted Funds £ 18,139 - - 18,139 10,000 2,111 2,013 972 450 300 522 68 - 16,436 1,703 21,871 23,574 |
Restricted Funds £ 10,150 439 - 10,589 15,000 - - - - - - - - 15,000 (4,411) 50,486 46,075 |
Total 2024 £ 28,289 439 - 28,728 25,000 2,111 2,013 972 450 300 522 68 - 31,436 (2,708) 72,357 69,649 |
Total 2023 £ 20,433 |
|---|---|---|---|---|
| 20,433 | ||||
| 54,543 | ||||
| 54,543 | ||||
| (34,110) 106,467 |
||||
| 72,357 |
EVANGELICAL PRESBYTERIAN CHURCH IN ENGLAND AND WALES FOR THE YEAR ENDED TO 31 AUGUST 2024
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Statement of Assets and Liabilities
| Cash funds | 2024 | 2023 |
|---|---|---|
| £ | £ | |
| Cash at bank (Unrestricted) | 23,574 | 21,871 |
| Cash at bank (Restricted) | 46,075 | 50,486 |
| Total cash funds | 69,649 | 72,357 |
| Other assets and liabilities |
Liabilities
| Accountancy and independent examination fee | 720 | - |
|---|---|---|
| 720 | - |
Approved by the Trustees and signed on its behalf by Rev Matthew Faux “er Trustee Date: 24 June 2025
EVANGELICAL PRESBYTERIAN CHURCH IN ENGLAND AND WALES FOR THE YEAR ENDED TO 31 AUGUST 2024
Page 7
Notes to the Financial Statements
1 Accounting Policies
The Financial Statements have been prepared on a receipts and payments basis in accordance with Section 133 of the Charities Act 2011.
2 Funds
Unrestricted funds represent monies received that are not subject to any restrictions regarding their use and are available for applications on the general purposes of the church.
Restricted funds are subject to specific conditions by donors as to how they may be used. The funds of the charity include the following restricted funds:
| Church planting Ministerial training |
Balance at 1 Sept 2023 £ 41,758 8,728 50,486 |
Cash receipts £ 10,589 - 10,589 |
Cash Balance at payments 31st Aug 2024 £ £ (15,000) 37,347 - 8,728 (15,000) 46,075 |
|---|---|---|---|
Church planting - this fund comprises donations received to support new churches.
Ministerial training - this fund is used for training of church ministers.