2023-09-30-accounts - Life Destiny Church Trust

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Life Destiny Church Trust

Annual Report and Financial Statements Year Ended 30 September 2023 Charity registration number 1002662

Calculus Accountants and Tax Advisers Limited

5 Priory Road Loughton Essex IG10 1AF

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2023

Charity registration number: 1002662

CONTENTS
	Page
Legal and administrative information	1
Trustees Report	2 - 5
Receipts and payments account	6
Statement of assets and liabilities	7
Notes to the financial statements	8 - 12
Independent examiners report	13

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2023

Charity registration number: 1002662

Legal and administrative information

Charity registration number	1002662
Chair of Trustees	Mr D W James
Trustees	Mr D Wynn James
	Mrs Lucy Stewart
	Mrs Linda Macrow
	Mr Peter Bennion
	Mr Andrew Porter appointed 9thOctober 2023
Registered office	Life Destiny Church
	93 High Street
	Starbeck
	Harrogate
	North Yorkshire
	HG2 7LH
Independent Examiner	Sylvia Lambden FCCA
	Calculus Accountants and Tax Advisers Ltd
	5 Priory Road
	Loughton
	Essex
	IG10 1AF
Bankers	Virgin Money
	21 James Street
	Harrogate
	North Yorkshire
	HG1 1QU
	Kingdom Bank
	Ruddington Fields Business Park
	Mere Way
	Ruddington
	Nottingham
	NG11 6JS

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2023

Charity registration number: 1002662

Trustees Annual Report

The Trustees are pleased to present their annual report and accounts.

Charitable Objectives

The advancement of the Christian faith.
The relief of persons who are in conditions of need, hardship or distress or who are aged or sick
The advancement of education on the basis of Christian principles.

Organisation

The charity was set up by Trust deed originally dated 18[th] March 1991 and amended by deeds dated 1[st] December 2003 and 21[st] December 2008. It was registered by the Charity Commission on 23[rd] April 1991. The Trustees meet on a regular basis to set policy, review activities and to monitor the financial situation. In appointing our Trustees, we look for those who have a proven membership of the church, with the maturity and ability to work as a trustee. Trustees are provided with literature produced by various bodies about the legal duties and expectations of being a trustee and what work is involved. Formal meetings take place quarterly to discuss and make important decisions and to consider policies and mitigating charity risks.

Review of Activities – how the charity spends its money

The church meets in Starbeck in a property, rented from Starbeck Methodist Church but used solely by the trust. This enables us to meet every week for church services, but also to run other activities and community groups from the premises.

From September 2023 until the present-day Life Destiny Church has met for worship, teaching and communion every Sunday morning at 10.00am. Every first Sunday morning of the month the children and young people stay in the entire service where there is a children’s talk after which they are engaged with craft materials whilst the adults listen to a preacher. On the other three Sunday mornings of the month after approximately 30 minutes of worship the children and young people leave the main service for their own groups where there are games, teaching and craft activities, whilst the adults listen to a preacher. Once a month the congregation will take communion together towards the end of the service. On the first Sunday evening of the month there is a whole church Prayer meeting from 7.00pm for an hour.

Since February 2022 Connect Groups have been re-established in Life Destiny Church. The Connect Groups are made up of approximately 10 people and are able to meet any time of the day and any day of the week in order to give members as much flexibility as possible. They all follow the same programmes such as “ Advance Explored” which has been devised and recorded online by the Message Trust, as well as the Frontline course developed by the London Institute of Contemporary Christianity. In October 2023 Life Destiny Church became a partner church with the “Isaiah 61 Movement”, a movement committed to helping individual Christians and their churches to become competent in sharing their faith with others. Much of the outworking of Life

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2023

Charity registration number: 1002662

Trustees Annual Report (continued)

Destiny Church’s partnership with the Isaiah 61 Movement takes place in the Connect Groups that are provided with monthly videos and other group material.

From the beginning of 2024 the church has experienced steady growth in membership with congregations of 80 men, women and children regularly attending Sunday morning services. In December 2023 Life Destiny Church participated in the National initiative called “Shine Your Light” by organising two open air Carol services in Starbeck and Harrogate town centre. Other “Open Air Services” have included leading the worship during a United Churches Good Friday Service in Harrogate town centre which was led by musicians and worship leaders from Life Destiny Church. During June 2024 Life Destiny Church hosted a Youth With a Mission team of Brazilians which also culminated in an open air service in Harrogate town centre.

During April 2024 the church organised its first weekend away when 70 of its members were accommodated in the Jonas Centre in North Yorkshire. The weekend consisted of times of worship, teaching, games and leisure activities from the Friday evening until the Sunday afternoon.

For the last 18 months the church has continued to operate a Trussell Trust Foodbank on Thursday mornings in its building. The Harrogate and District Foodbank launched 11 years ago by the church in partnership with the Trussell Trust and some other local churches, is still lead by Life Destiny Church as an independent charity. Life Destiny Church supports this charity with donations and volunteers as it helps to address the hunger crisis in our community. The Foodbank distribution centre in Life Destiny Church, in a single session, can feed between 8 and 25 people. The church has continued to provide financial assistance to needy persons through local charities, and through our relationship with Horizon Life Training and Teen Challenge.

Much of our outreach work is done through our cafe which is called The Living Room. This is open from Tuesday to Friday from 9.00am to 4.00pm. The church employs a cafe manager as well as two or three volunteers. This provides us with a platform for weekly activities like the Extend Group which is an exercise class for over 60’s; a craft group, English classes, Portuguese classes, Stay & Play Group, and a Gardening Club.

We continue our overseas work both by financial support during times of crisis through Tear Fund, and with connections to India, the Gambia and the Ukraine. Support for the latter has been enabled through a link with another church leader in Harrogate who has links with church pastors in Ukraine. This has enabled us to provide money for the purchase of generators, as well as providing food, clothes and toys for children in Ukrainian and Hungarian refugee camps. The leadership’ of the church is continuing its process of transition whereby Wynn James will retire from the senior pastor position in the church which will be filled by Lucy Stewart by January 2026.

Life Destiny Church is part of several wider streams of churches, those being the Groundlevel Network of Churches, the Love Beyond Network of Churches and the Evangelical Alliance. Over

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2023

Charity registration number: 1002662

Trustees Annual Report (continued)

the past 12 months this has enabled leaders of Life Destiny Church to attend a number of leaders meetings for training and information gathering.

The Mission and Purpose of the Church within the existing charitable objectives remains unchanged.

Our Mission is to Get, Gather, Grow and Go . Our Purpose is 4 G

We GET people to experience the love of God by inviting them into our meetings or to partner with us as we serve our community and the world.

By GATHERING , we build an authentic sense of community in the presence of God, by encouraging and lifting each other to new levels as we share life together.

We GROW in wisdom and maturity as we learn to apply the truths in the Bible. Each member is passionately, wholeheartedly, and recklessly pushing full devotion to Christ and the church.

We GO to proclaim the good news of Jesus Christ through our lives, words and service.

Public Benefit Statement

The trust has due regard to the Charity Commission guidance on public benefit and continues to provide public benefit through many and varied activities including;

Open meetings which any person can attend regardless of background of religion at which public worship and teaching on the Christian faith takes place.
Other midweek meeting that are generally open to all, providing companionship for the lonely,
encouragement for the down-hearted and teaching/training in various aspects of the Christian faith.
Pastoral care for church members and the community in times of difficulty, hardship, distress or bereavement including supporting the foodbank.
None of the activities of the church that provide public benefit are restricted in any way in terms of gender, race, faith, background, or disability.

Financial Review

The church has sole use of its premises in Starbeck. The church desires to purchase its own building at some stage although does not have adequate resources at this time. The church does not aim to gather up finances, other than in the building fund, so that money can be best used in the serving of the community.

Total income amounted to £81,751 (2022: £75,446) in the year with expenditure of £82,760 (2022: £80,400) resulting in a small deficit of £1,001. The church remains financially sound and is actively managing income generation and controlling expenditure.

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2023

Charity registration number: 1002662

Trustees Annual Report (continued)

Reserves Policy

The trustees wish to maintain cash balances sufficient to cover all planned external liabilities for a reasonable period. These reserves are kept in the designated building fund but can be reassigned by trustees if necessary. Cash reserves were £99,449 (2022: £100,458) at 30[th] September 2023.

Trustees’ responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the [Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

05/07/24

and signed on their behalf by:

D W James

D W James (Jul 5, 2024 07:51 GMT+1)

……………………………

Mr D W James Trustee and chairman

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2023

Charity registration number: 1002662

Receipts and Payments Account

	Unrestricted Funds Restricted Funds Total 2023 Total 2022 £ £ £ £ 55,303 - 55,303 59,764 8,555 - 8,555 9,225 5,000 180 5,180 519 12,317 396 - - 12,317 396 5,797 141 81,571 180 81,751 75,446
Receipts Notes Donations and general gifts 2 Gift aid on donations and gifts 3 Grants received 4 Sundry activities Investment income 5 6 Total receipts (excluding assets receipts) Total incoming resources Payments Charitable Activities 7 Administrative Expenses 8 Total Payments (excluding assets receipts) Purchase of functional assets 11 Total Payments Net resources expended Net movement in funds Fund balances brought forward at 1 October 2022 Fund transfers Fund balances carried forward at 30 September 2023 12
	81,571 180 81,751 75,446 72,744 180 72,924 66,089 5,989 - 5,989 4,953
	78,733 180 78,913 71,042 3,847 - 3,847 9,358
	82,580 180 82,760 80,400 (1,009) - (1,009) (4,954) (1,009) - (1,009) (4,954) 97,228 3,230 100,458 105,412 - - - -
	96,219 3,230 99,449 100,458

The notes on page 8 to 12 form part of these financial statements.

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2023

Charity registration number: 1002662

Statement of Assets and Liabilities

Notes Cash management account Current account Deposit account Total cash funds *Other monetary assets* Prepayments Assets retained for the charities own use11 Liabilities Accruals *Unrestricted* General funds Designated – Building fund *Restricted* Restricted 12 Total funds	Unrestricted £ Designated £ Restricted £ 2023 £ 2022 £ 19,653 10,051 - - - 66,515 - 3,230 - 19,653 13,281 66,515 30,019 6,343 64,096
	29,704 66,515 3,230 99,449 100,458
	254 - - 254 232 -
	- - - - -
	23,791 19,944
	750 — — 750 1,394
	29,704 - - 29,704 33,132 - 66,515 - 66,515 64,096 - - 3,230 3,230 3,230
	29,704 66,515 3,230 99,449 100,458

The financial statements on pages 8 to 12 were approved by the Trustees on and signed on their behalf by:

08/07/24 Linda Macrow (Jul 8, 2024 22:03 GMT+1) Mrs L Macrow 2024 Trustee

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2023

Charity registration number: 1002662

Notes to the accounts

1. Accounting policies

1.1 Basis of preparation of the accounts

The accounts are prepared on a ‘Receipts & Payments’ basis under section 133 of the Charities Act 2011, the statement of assets and liabilities included assets listed at insured values. The results of the Charity operations are described in the Trustees’ Report and are continuing. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the [Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.

1.2 Fund accounting policy

Unrestricted income funds are general funds that are available for use at the Trustees discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside at the discretion of the Trustees for specific purposes.

Restricted funds are those which were raised for particular purposes and can only be used for those particular restricted purposes within the objects of the charity. The cost of raising and administering such funds are charged against the specific fund.

1.3 Incoming resources

Donations and general gifts are recognised as incoming resources on receipt.

Gift aid income received are tax reclaims on the donations of tax paying members of the Church and are included in donations on receipt.

Investment and sundry income is recognised when received.

1.4 Resources expended

Resources expended are included in the statement of financial activities on a receipts and payments basis. Certain costs have been apportioned between direct charitable expenditure, management and administration on a basis consistent with the use of those resources.

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2023

Charity registration number: 1002662

Notes to the accounts

Unrestricted £ 32,653 21,010 53,663 £ 36,883 20,265 57,148 Unrestricted £ 8,555	Designated £ 317 1,323 1,640 £ 372 74 446 Designated £ -	Restricted £ - - £ 2,170 2,170 Restricted £ -	Total £ 2023 32,970 22,333 55,303 2022 37,255 22,509 59,764 Total £ 2023 8,555
Unrestricted £ 9,225	Designated £ -	Restricted £ -	Total £ 2022 9,225
Unrestricted £ - 180	Designated £ 5,000 -	Restricted £ - 180	Total £ 2023 5,000 180
180	5,000	180	5,180
Unrestricted £ 519	Designated £	Restricted £	Total £ 2022 519
519	-	-	519

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2023

Charity registration number: 1002662

Notes to the accounts

5. Sundry Activities

. Sundry Activities
Hall hire Café and event income Café and event income		Unrestricted £ 180 12,137 12,317	Designated £ - - -	Restricted £ - -	Total £ 2023 180 12,137 12,317
		Unrestricted £ 5,797	Designated £ -	Restricted £ -	Total £ 2022 5,797

6. Investment income Interest received Interest received 7. Analysis of Expenditure Café costs Employment costs Other employee related costs Pensions Training 9 Rent and rates Light, heat and power Insurance and licences Repairs and renewals Kitchen renewal Telephone Gifts to Church family Printing, postage and stationery Subscriptions Gifts and special projects Children and youth work Service streaming 7a Other church activity costs Advertising and publicity Bank charges Small equipment items Total			Unrestricted £ Designated £ Restricted £ Total £ 2023 - - 396
			£ £ £2022 141 - -141 2023 2022 unrestricted restricted £ £ 8,921 22,168 2,000 1,528 120 - - - - - 8,921 22,168 2,000 1,528 120 4,381 19,881 - - - 12,000 - 12,000 11.282 6,378 - 6,378 2,814 2,200 - 2,200 1,908 1,303 - - - 1,303 - 120 7,599 521 - 521 529 1,932 - 1,932 330 159 - 159 126 2,872 - 2,872 4,142 6,995 409 195 - 180 - 6,995 589 195 8,400 - 460 2,814 - 2,814 3,694 64 - 64 64 - - - - 165 - 165 359
			72,744 180 72,924 66,089

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2023

Charity registration number: 1002662

Notes to the accounts 7. a Analysis of gifts Ground level Harrogate foodbank Calvary Church Harrogate re Ukraine Itchus Netmakers Gift re Nigerian school Hardship loans and gifts Total	Unrestricted Restricted 2023 £ 2022 £ 1,720 600 - - 1,720 600 600 1,239 1,026 - - 1,239 1,026 6,000 300 1,000 - 1,000 1,000 150 1,260 - 150 1,260 500 -
	6,995 - 6,995 8,400

8. Administrative costs

. Administrative costs
Independent examination Payroll administration Software cost Bookkeeping cost	Unrestricted £ Restricted £ 2023 £ 2022 £ 750 750 1,575 709 - 709 579 536 - 536 307 3,994 - 3,994 2,492
	5,989 - 5,989 4,953

The independent examiners fee for the 2023 is £750 (2022 £750).

9. Employment costs

Salary cost Employers’ national insurance Pension cost	2023 £ 2022 £ 22,168 476 18.641 519 664 515
	23,308 19,675

The charity had 3 employees during the year. The charity operates a defined contribution pension scheme.

10. Trustee and related parties

Donations were received from Trustees and related parties of £6,506. Amounts paid on behalf of the charity were reimbursed to the Trustees, but no other expenses were claimed or paid. Lucy Stewart and Wynn James are employed by the church and earn small salaries amounting to a total of £9,870. In addition to this Wynn received a contribution of £2,000 towards personal costs incurred as agreed by the other Trustees.

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2023

Charity registration number: 1002662

11. Functional Assets

Cost Bfwd 1stOctober 2022 Purchases in year Cfwd 30thSeptember 2023	2023 £ 2022 £ 19,944 3,847 10,586 9,358 -
	23,791 19,944

Assets purchased in the year consisted of new coffee machine and grinder for the cafe (£1,855) and two laptops and mobile phone equipment.

12. Reserves

The designated reserve is an unrestricted fund set aside at the discretion of the Trustees towards the purchase of a property by the charity in the future. The restricted fund brought forward relates to donations which have been made in the past relating to the purchase of the church’s own building at a future date. Restricted fund movements during the year relate to donations received and paid across as follows:

Tear Fund re Afghanistan appeal Calvary Church Harrogate Emmanuel Hospital India	2023 £ 2022 £ - 1,239 170 2,000 - -
	1,239 2,170

Donations to the Calvary Church Harrogate relate to giving made to support Ukraine churches and refugee camps.

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2023

Charity registration number: 1002662

Independent Examiner's Report to the Trustees of Life Destiny Church Trust

I report to the charity trustees on my examination of the accounts of the charity for the year ended 30 September 2023 which are set out on pages 6 to 12.

Responsibilities and basis of report

As the charity’s trustees 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 and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 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:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

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.

Sylvia Lambden FCCA

Calculus Accountants and Tax Advisers Limited

Accountants 5 Priory Road Loughton Essex IG10 1AF

Date: 2024

08/07/24