CHARITY REGISTRATION NiNBeR: SC0102SB The Fellowship of Churches of Chrlst In Great Britsin and Ireland Unaudited Financial Statements 31 December 2024
The Fellowship of Churches of Christ In Great Brltain and Ireland FinancSal Ststsments Y•ar ended 31 Dacember 2024 Pago Trustees, annual reporl Independent examinetrs report to the trustees Statement of financial activibes ststement of financial position Notes to the financial statements The followlng pag88 do not fomi part ol the flnanclal statements Detailed statement of financial actfvitles 16 Notes to the detailed slalement of financial a¢VItieS
The Fellowship of Churches of Christ in Great Britain and Ireland Trustees. Annual Report Year 8nd•d 31 D0mbar 2024 The trustees present thek reFQrt and the LrnSiled fmancaal stat8m8nts of the charfty thg year endod 31 December 2024. Rof•rMeo and admlnlstrntfv• d•ts Roglstsrnd ch•rfty name The Fell ofchurches of Christ in Great Brain and Ireland Charlty rogl•tratlon numbor SC01(r258 Piln¢lpal offic• R(wheth Pavil1(, Road, Boumvlle. Blrrrlngham. B30 IHH Indepondent ¢xamln•r ng Alvechurch BirmingNqrn 848 7JX Stru¢turo1 g¢Nwnanu and man•gWM All trustees during the ythr as shuwn in the reporL other than Ihose *tKJ resigned durfNJ the year, were also in place at the date of signwvJ ti¥s rewL
The Fellowship of Churches of Chrlst In Great Brltaln and Ireland Trusto•8' Annual Roport{¢onthii•d) Yaar ended 31 Dec•mb•r 2024 Aehlevwn?nts and p•rforniaDc• Doar frlends In Chd8L A5 we prep8re for our UornIng Connecl Conference on 8th November 2025 at Graat Franci8 Street Church ol Chris( we look back with gratUde on all that God has donè In and through our F8llow8hlp durlng 2024. At the heart of tho Followshlp ol Churches of Chrlst (FCC) arn our memb&r Churches. Everythlng we do flows from our calllng lo sarve, orurag0. and Strenotsn local congregadon8 80 that together we may live out the mlsslon of God. The past year has boen a remlnder that the FCC exlsts not for Itself, but to tquip and SUPfM)rt our ¢hurches a8 they Geek to lallhlully proclalm the Gospel of our Lord Jasu8 Chr18L Our Annual Ggneral Meeting took placé on 9th Novemb8r 2024 at RNhealh Pavilion Church In Blmilngham, where delegates and ffi8nds galhernd from over 32 different churches and organlsallor*. AI th18 9ath?rlng. we were blessed to walcorne two new congregatlons Into m6mbership, as well a8 to celebrate the b8glnnlng of new partnerships with Team Expan81on. a mlssion organi5ation in the UK. In May 2024, we hosted Creat¢, a 244our residential leadern, conference at lfjngs Park Conlerence Cenlre In Northampton. which provided space for encouragement, reflectlon, and vlslon-sharfThJ. Throughout the year, wé 8180 produced 8 quarterty electronic nffi818tter. da8lgn8d to keep church Connected, Infomied, and re8our¢ed. Le•Jer6hlp ha8 be•n an important focu8 th18 yaar. Early In 2024, look Offi a8 National Modorator. Worklng closety th our N8tlon81 Offl¢e admlnls or, 88 een in regular Contact wlth churGhe8 and leader8, vl8ttSn and offerlng 8UPPOrt and responding to practkal needs a$ they 8r068. At the Create Conference. outlined h18 v181on for FCC, bjllt around Jlx plllar8: Spirllual Praclco, One FCC, Strengthenlng Reglons, FCC Semlnary, Church Planllng an and M8xlm181ng Fln8ncl81 Resourc88. Ho, together with our Intematbnal Dlrector. 8harod a p8581on to seo FCC gr(pw Into a bold, mulllcumural mov•mènt that rellecls the om of G¢xl. In practlcal way8, we hava cOnnUed to Stand alongslde churche$. FCC becamo raeognbjed ATHE Centre dudng the year, enabllng u8 to provkle vcrAlional training as an Important 8tsP toward the development of an FCC Sèminary. We supported congregations that were on the vergè of glosure, encouraging conv8r8ation8 around replanting and carrylng thelr vlslon forward. Wa wera able to ass16t some churches that needed worshlp venues by drawlng on our netsvork8 to find them 8ullabla 8pace6. whlle others were 8upported In brlnglng mlsslonarl89 and workers who could 6tr&ngthen Ihelr mlnl8trles. Reglonal netsvoth8 have also been r&actfvated, wlth leaders meellng to enUrage one another and to share In God's mlsslon together. Wla gfve thank8 for these $lgn8 of growth and renewAI, trusting that G¢xl18 propn9 tho ground for fresh plantlng opportunltles. Governance ha8 a180 seen Important developments. Vmth th? Input of churcha8 and thé léadershlp of the Nallonal Mod8ralor, the trustees were able to present and pa8$ a new con8tltutlon, givlng the Fellowshlp renewed cladty and dlrectk)n. The Nattonal Counciwfrustaes conllnued to met ragulaty as our sleerlng board, prayerfulty gukllng FCC forward. Ajongstda thls, our Kumenkal commitm8ntB remalned Strong, with ongolng partngr8hlps through Churches Togalhar In England, tha Frne Churches Group, and the Evangelical Alllanca. year of both transllion ond ¢ont#iulty. We are deeply gratofvl for the 8er¥ka ot 11 who completed hls time as National Moderator. HIS wisdom, guklance, and prayer8 ave been invaluable, and we contfjnue to welcome hlm and other fathers in the fellowshlp for Ihatr counsel as FCC steps into a new chapter. We also recognlse with gratitude tho many individuals across our churches vtho gerved falthfulty on commttteos, cou13, and minislrns wllhin FCC. Thr ¢ontrlbullons embody our shared calling to serve Christ together. As wo look toward 2026, we do 80 wlth deep gratllude to Gj and wfth rehewed ¢ommltsn&nt to our calllng.. to sopie our momber churches In whateverways God guldes, so that together we bear
The Fellowship of Churches of Christ in Great Britaln and Ireland Tru8tse8' Annual R•port(e<thkM Year ended 31 December 2024 itness to Jesus Chrlst in our comnwnities. Tha trustees. annual report will bo presented at the AGM on 8th November 2025. In the meantime, it has be8n to the trustees and suned on thatr behalf by the Chair of Tnjste Flnanelal r•vl6w Unrestrthd Incomhg rosourco8 for Ihe year totsllad £39.636 (2023." £36,740). Thls In¢ded regul and ontroff donatlons, attendance at the Cre8 re8tdenlJal conferenca and vl8a swnsorshlp fe01. AS8oated expenditure totall&Y £59.158 121Y23.' £36.200) résultlrKJ In a reported deilclt of £19.522 {2023.' surplus of £540). The nWity of expenditurn relates to contracted salarl88. Due lo there belng Insufflcient fvnds to pay these In the year a large Port remained unpaKI at the year8nd and th16 b81ance 1$ Included In credStors as reported In the Statenwnt of Financial Po8ibon. The deficrt for year was £19.522 the overall unrestricied reserrfes were kn delkit by £14,668. Sknce the yeareTh the charlty has receNed 8lgnffi¢ant addltklnal donatlon8 and th? outstandlng Ilabllltles have be8n pald Re8trlcted kncomhg funds totalled £5,135. prfnyarty donallcffjs to 8UPPOrt th8 ongolng m1861onary In Ghana. In addrtl¢Jn srr¢ll spedfic gffts for parvlar purpose8 iotalled £250. Assoclated expenditurè was £7,833. Th• c•rrl•d lor tr frjture expendkure wa8 £2.959. The INslggs' onnuol report was opwoved on 27 Octr)b8r 2025 and 81gnad on behall of tho board of tru8tae8 by:
The Fellowshlp of Churches of Christ In Great Britain and Ireland Ind•pendent Examinerfs Report to the Tru8ts08 of The Followghip of Churches of Chri8t in Great Britaln and lrnland Year ended 31 D•c•mbgr 2024 I roport to the tru6t888 on ny examlnailon of the flnan¢lal Statements of The Fellowshlp of Chur¢hos of Chrfst In Greal Brltaln and Ireland {'the charlty'l ft>r tha year ended 31 December 2024. RMpoTh6lbllftlM and bas18 of réport As the trustees of the chadty you are rn8p)n$1e for the proparallon of the ffinanclal 8tatements In accordance with the reqUIrnents of the Charities and TNstee Investment (S¢otlandl Act 2005 (the .2005 Acf) and the Charities Accounts (Scotland) Regulations 2006 (as amended). You $8tlsfied that your charlty Is not requlred by chaiity law lo b• audbted and have chosen Instead to havo on independent 8xamination. I report In respect of my examlnatlon of the charity's financial statemnl$ 08 cathed out under sectlon 4411){¢> of the 2005 Act. In carrying out my axamlnation I have folbw8d the requlrnments of RegulatKin 11 of the Charities Accounts {PJ¢ollandl Regulatk>n8 2008 (as amended). Ind•p•nd•nt •xamln•rf• 8tat•m•nt SirKe the ¢harfty has prepared Ils ac¢ount9 on an accruals bas1¥ your examlner mu8t be a member of body listed In Regulatlon 1112) ol the Charltles Accounts {ScoUand) R8gulation8 2006 {a8 anded1. I can confim thot l am quallfled to undertake the examlnation because l am a regl8tergJ member of the In8tttul8 of Chartered Accountants In England and Wdl88 (ICAEW) whlch16 one ol the 118led bodlo8. I have completgd my examSnatkJn. I conllnn that no mattari hav• come to my attenllon glvlng me cause to lI8v• that In any mat•rLql faspact.. accountlng r•cord$ were not kept a8 requlred by 8aCtton 44{1lla) of thé 2005 Act and Regulatlon 4 ofthe Ch•ritle8 Accounts (SC4nd) Rogulallonj 2006 la• am•nded},' or lh8 flnan¢l81 statements do nol accord wlth tho88 r•¢orilJ', or the ffingnclal statements do not comply wlth tha accounting requlrements of RegutIOn 8 of iho Charitle5 Accounts {ScotlarKII ReguLqllon$ 2006 (as am8rKled). I have no concems and have come across no othér matters In connecllon wllh the examlnalton to whlch attention should b6 drawn In thls rnport in order to ènable a propor understandlng of the accounti to be reached. ACC Accountlng Llm110d Chartered Accountants Avechurch 8imiingham 848 7JX 28 October 2025
The Fellowship of Churches of Christ in Great Britain and Ireland Stat•m•nt of Finan¢lal Acllvitl•s Year ended 31 December 2024 2024 UnrestswAed Restricted funds funds Total funds Total lund8 2023 In¢ome and 0ndOOnth Donations and legacies Other trading activities Investment incomo 24.3e4 15.265 5,120 29.484 15.265 23,668 18,820 63 15 Totsl Incom• 39.636 5,135 44.771 42.551 Expendltur• Expenditure on chwitable Ktivth• Total •xp•ndltur• 59.158 59,158 7.833 7,833 86.991 66,991 40,169 40,169 N•t l•xpondlturgVlncom• •nd not mov•m•nt In fund• (19.5221 {2,698) {22.2201 2,382 R•conclllatlon of fund* Total funds brtyJght forward Totsl fund• rrf•d forn1 4.854 (14,6681 5,657 2.959 10,511 8,129 {11.709> 10,511 The statement of flnand81 Incl109 all galns and Iosw r•cogn18ed In the yoar. All Income and expenditure derlve from continulng activ8.
The Fellowship of Churches of Chrlst in Great Britain and Ireland Stat•mont of Flnancial Posltlon 31 DeGember 2024 2024 2023 Current a8S•t8 Debtors Cash 8t bank and In hand 13 1,501 1,030 2,531 6.194 4,578 10,770 Crodllorn: amount• falllng du• wlthln one ymr N•1 curr•nt Ilabllftl8• 14 14,240 259 111,7091 {11,709) (11,709) 10,611 10,511 10,511 Totsl a880ts l•u eurr•nt M•bllfth8 Ilobllftl Fund8 of th• charlty Re81ricled fvnds Unrestrkted fvndl 2,959 114.6681 111.7091 8,667 4,854 10,511 Total charfty fvnd• These flnanclal Statements war• approvéd by th• board of tru8tae8 and author188d for188 on 27 Oclobar 2025 and are 61gned on bahalf of the board by: Th• nots¥ on p•gw 7 to 13 fonTh of th• fln•rKl•l statemMI•.
The Fellowship of Churches of Chrfst In Great Britain and Ireland Notes to the Financial Statements Year ended 31 D¢c•mber 2024 Genoral Infonnadon The charity is a Publ benefft entity 8T a rngistered charity in Scotland and Is unincorporated. Th• address of the princlpal ofllce18 R(yAtheath Pavilion. Hoath Road. Boumvllle, Blnningham, B30 1HH. I Stat•mont of compll•nc• These financkal statements have been rKepar8d In compllance with FRS 102. The Flnanctal Repn9 Standard apptlcabb In ts UK and the Republlc of Ireland,, the Ststement of Recommended Practice applicable to charit18s prepariTrJ thelr a¢counts in accord8nce with the Flnancial Reporting Standard appltsble In the UK and Republlc of Ireland (FRS 1021 {Charities SORP {FRS 102)) and the Charftss and Tnte0 Invesbwt (Scouand) Act 2005 and the Charlty Accounts {Scotiandl Regulalions 2006 las amended). A¢¢ountlng pollcl•• B••1• ¢)f prnparatlon The financlgl •tsteThnt8 have been prepared on thè hlstorkal cost b8818. Golng conwn Tr1• ar• r nwtwl41 un¢ertalnWos about tho chwy'8 abllty to contknue. Dl•elo•ur• •x•mpiion• T1 enUty 8atslle8 the erlterfa of bthg a quatyrvJ a• definod In FRS 102 ty rna8on 01118 81ze. As 8uch. advantage ha8 been taken of the folknmng dlsclosure oXornplon$ avallabl& under paragraph 1.12 01 FRS 102." No cash flow Statement has been prnsented for the company. Dl8cIo8ure8 In respect of financlal Instruments have not been prewitsd. Judgom•nts and k•y •ourc•• of ••tlm•tlon unc•rt•lnty The preparauon of the finarthl statements requlres management to make JLKlgements. estlmates and as$umpUons that affect the arnounts reported. These estimates and judgement8 are conllnually fevltrwed and are based experienrn and other factors. Including expectalons of fvture events that are beN8ved to be rea8onabS0 under th? clrcurnstsnce8. Slgnmcant Judgewnts The trnstees congtder there are no judgon¢S (apart from th088 Invofvlng estlmalonsl that management has made In the woceM of applying the enW'$ a¢countlThJ polrcles tt)at have any Swnificant effect on the aftUnts recogrl8ed kn the finandjl ststemènts. Key source8 of estimation uncertainty Accountlng esllmates and assuryuons are made concemlng the future and. by tslr nature, wlll raraty equal the related adu81 (Mjteome. There we rn key assumptlons or other sources of estimation uncertainty that have a s$ntfi¢ant risk of causing a materlal adjustment to the carrylng amounts of asmts and liabili within the next finarKial year.
The Fellowship of Churches of Christ in Great Britain and Ireland Note8 to the Flnanclal Statsments Year ended 31 D•¢omber 2024 Accounllng poll¢l•8 (¢ Fund accountlng Unrestricted funds are aValae kn use at tho dl8crntl of the trte8$ to fvrther any of tho charity's purposes. Deslgnated funds are unrestrkted funds 6amW by the trustees for partkular future prolect or commltrnent Reslrfcted fvnds are sUbJd to re8trkloM on thelr exw)dlture declared by the donor or through the terms of an app8al. and fall Into of tsvo sUb<la88. restricted Incom? lunds or endowThnt funds. In¢omlnq r••our¢88 l incoffo Es IrKluded In the ststement of financlal actr4llles wtsn entlufrment has passed to the charity. It ts FKobable thal the economk benefits assoclaled the transactlon will kn to the chartty and the 8rrM)unl can be rdtabty m68sured. The folkhvlng spedtk pollcle$ are appltad to parlcular categories of incam". Income from donations or grants Is re¢ognl8ed there Is evhjanca of éntitlement to the recelpt Is babIe and it# amount can b6 measured reliabty. Incom6 from 8vents18 recognId with thè déllvery oftr• 8wvIc•. R••ourcM •xp•nd•d Expendlture 18 rwin18ed on an accnAs basi8 a8 a Ilatsllty IB Incurred. Eyndlture Includes any VAT whl¢h cannot be fully recovernd, and 18 classrfiod und•r headlng8 of the 8tslem•nt of financial aclfvltle8 to whlch11 relates.. expendre on raL8lng funds Includes the costs of all fundrnlslrvj act6vltles, eveni8 and non- charitable tradlng acfvltss. expendituro on charttabie act¥ils includ88 al costs IntsJrrgd ty a charlty kn undertaklng act¢188 that further its charitable aims for the benefft of its beneficlarfe$. Includlng th08 support ¢ts and c08t8 relating to the govomanca of tho ¢harity apportIor to charltablo activltles. other expernliture Indudes all expendlture that is nelth8r related to ralslThJ fund• for tho chanty nor part of Its expgndliure on charitable xtsylti. D•fin•d ¢ontrfbuUon plan• Contributions to defined MnthbutM)n pkqns are recognised as an ex88 in the period in whlch the reuqted servfce is provK1ed. Prepaid contrIbUtn9 are Te¢ognlsed as an asset to the extent that the wepayThnt WIU lead to a reducllon In fvture payrrffjnts or a cash refvnd. lthen contributlon8 arn not èxpecied to L 88tlled wholty wlthln 12 month8 of the end of the rewrting date in which the employees render the rdatèd servu. Ikqbllty Is measured on dSscounted present value basis. The unwinding of the discount recognised as an expense In the perbd In whkh il arises.
The Fellowship of Churches of Christ in Great Britsin and Ireland Notes to the Flnanclal Slatsments Year ended 31 Decembgr 2024 Donatlon• and1oga¢le• Unrestrlcted ReslricW T¢)tsl Fund8 Funds FurKIs 2024 Donatlon• DonaUon8 24.364 5.120 29,484 Unrestricted Restrlcted Totsl Funds Funds Funds 2023 Donatknns 17,878 5,790 23,e68 Olh•rtradlng *etl¥lll•• Unre8trkted Toial Fund• Urnestrlcted Total Funds Funds 2024 Funds 2023 Border Agen Events and publlcatlon8 Ordlnotlon tratnlng1808 8284 8,831 150 6,284 8,831 150 12,801 1,S75 18,820 12.801 1,575 18,820 15.265 15,285 InvMtm•nt Inm• Unrnstrlcted Restricted Total Fund• Fund¥ Fund8 2024 In¢oTh Irom cash knvostments 15 22 unrestr1 Restrkted Total Fund8 Fund8 Funds 2023 Income from InveJlffwnt• 42 21
The Fellowship of Churches of Chrlst In Great Britain and Ireland Nots9 to th• Financial Ststsments (¢ondDu•d) Y•ar ond•d 31 December 2024 Exp•ndftuM on charflable actlvitlol by fund typo Unrestricted Funds R85tr1cted Total Fund• Funds 2024 Natlonal Leadershlp Mission Support Costs 59,098 69.098 7,833 60 7.833 59.158 7,833 86,991 Unrestricted Funds Restrkted Total Funds FurKIs 2023 Natlonal Loadorship Mlsslon Support Costs 36,188 36,166 3,989 3,969 36,200 3,969 40,169 Exp•ndltur• on charlt•bl• aetlvltlo• ty aetlvlty typ• Actfvitl88 undertaken dlrectly Support Total tund$ costs 2024 Total fvnd 2023 Natlonal LèAdèrnhlp Mlsslon Govamanco costs 59,098 7,833 S9,098 7,833 60 36,186 3,969 34 68,931 80 86,991 40,169 Anafy818 of 8UPI)ort eo•t• Total 2024 Total 2023 Govemance costs 80 10. 8tsff ¢o•t• The total staff costs and employee bonefft8 for the rèportlng perfod arn anatysgd as follows,. 2024 2023 Wages and 8aiarles Employer contrlbullon8 to penslon plans 32.816 315 8,622 68 32.931 8,690
The Fellowshlp of Churches of Christ in Great Britain and Ireland Note8 to the Financial Statements (¢onVnu8dJ Year ended 31 Decembor 2024 10. 8taff ¢o•ts (¢onNnu• The avergga haad count of empk*ye88 durfng the year wai Nll12023: 1). The average number of fUllm8 aqulval8nt 8mpioye88 durSng tho year Is analysgd as follows.. 2023 No. 2024 Leadershlp and outreach Adminlstrdi No employee recelved eryloyee benèfits of more than £60,000 durlng the year {2023: NII). igned a8 a trustee during the yéar and a pald 8mploy•e. He Is regarded 88 k8y Management Personnel. Total remunerallon durfng the year wa8 £20.833 11. Tru•tso r•mun•ratlon and •xp•M no remunorallon was racelved ty the trustee8 durfng the year durlng thè y8ar trusteés r8celv8d travel expenses amuntfng t¢ £310. of these expenses related lo charitabl8 actfvitles carded out on bohalf of the charlty as well as expenBe8 for attendlng board meallng•. {2023,' £3.0951, 12. Tran•f•rn b•lwMn fund• There were no tr8nglers during the current or pr•vlous year8 13. D•btor• 2024 2023 Prepayments and 8ccruod Incom Other d6btoryJ 4.800 1,394 6.194 1,501 1.501 14. Crodltor8: amount0 falllng due wlthln ono y••r 2024 2023 Acw•ls and defarred Incorno Soclal securlty and other taxés Other credito 10.471 3,594 175 1229) 415 73 14,240 259 11
The Fellowship of Churches of Christ In Great BrAtain and Ireland Notes to the Financlal Statements (t&•? Year ended 31 Decembor 2024 16. P•n•lon• and other post rntlr•m•nt bonefits Oalln•d Mntrllxrtlon pl•n• The amount recognised in Income or exlIU as an expensa In relatlon to deflned contrlbutlon plans was £315 {2023: £68). 16. Anaty•l• of ¢harflabl• fund• At31 Imb•r 2024 1 January 2024 Incornè Expendlluro Genar lunds (59.158} 114,8681 1 January 2023 31 Decembei 2023 Incom• Eyndtturo General fvnd8 4,314 36.740 {36.200) 4,854 Ro•trlct•d fund• A131 D•c•mb•r 2024 1 January 2024 Incon Exp8ndltur• Ml861on Fund Church purchase fund Sundry small 8peclfic donakns 3,314 2.343 4.88S (7,833) 2.343 250 250 5.657 5.135 (7,833) 2,959 1 JUary 2023 31 Do¢omber 2023 Incom Exper18 MIs8lon Fund Church pur¢h888 fund Sundry small Sper donation$ 1,472 5,811 (3,969) 3,314 2,343 3,815 6.811 13.9691 6.657 12
The Fellowship of Churches of Christ in Great Britsin and Ireland Notes to the Financlal Slat•m•nts (c¢¥Xth Year ended 31 Doc•mr 2024 17. AMIy818 of n•t a88•ts botwn fund8 Unrestrktod Restrlcted Total Fund• Fund• Funds 2024 cUt assets Credltors bss than 1 year N•i Il•bllttl 2,959 2,959 {14,868) (11,709) (14,668) (14.e68> 2.959 Unr86trthd R08tr1cted Tolal Funds Funds Funds 2023 Current assets Credftorn less than 1 yaar N•t Ilablllll•• 5.113 {259) 4,854 5,857 10,770 1259) 10,511 5,657 18. R•latod p•rth• Tho ¢harlty malntslns dose Mnks wlth • number of Chrlsttan faltha8ed charfues arKI moy recefve donath)n$ from or olfer finandal pt to them. rfng tho yoor followlng transactson8 look place that Tequtre diKk)sure: Donalon8 Ivom lh• Chrfj8118n Ran1 Tnmt (CRT) £5.164.{2023: £5,L))4). are tvustee8 of both tho chorty and CRT aymen eon Chrlsllan Renewal Twst in 2023 £1.320. Thk •nxunt Os recoverable but remained outstanding at 31 December 2024. 13