OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-09-30-accounts

Life Destiny Church Trust

Annual Report and Financial Statements

Year Ended 30 September 2024

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 2024

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 2024

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 9[th] October 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

1

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2024

Charity registration number: 1002662

Trustees Annual Report

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

Charitable Objectives

  1. The advancement of the Christian faith.

  2. The relief of persons who are in conditions of need, hardship or distress or who are aged or sick

  3. 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. Daily prayer points are provided on social media for everyone to pray about.

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 are currently following a general Bible study which is created by senior leadership. 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

2

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2024

Charity registration number: 1002662

Trustees Annual Report (continued)

Destiny Church’s partnership with the Isaiah 61 Movement takes place in a separate group which is open for all to attend.

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 2.00pm. The church employs a cafe manager as well as five volunteers along with 4 work experience students who are from local SEND schools. This provides us with a platform for weekly activities such as English or Portuguese classes. There is a craft and chat group, coffee that cares (for parents of SEND students to meet together) stay and play and a music class for children.

The cafe has a community pantry which collects excess food from local supermarkets and offers it out for a donation to anyone who would like it. Food comes from Co op, Lidl and M&S. Any funds raised from the donations is sent to other charities or worth causes in the local area.

We’ve started to join up our children and youth midweek provision with St Andrews Church Starbeckand Starbeck Methodist Church. LDC hosts the group for years 10-13 on a Tuesday evening.

We have continued to have joint services once a quarter with Starbeck Methodist Church and these will continue into the future.

The windows in one half of the main hall were kindly replaced by Starbeck Methodist Church afterthey received an energy efficiency grant earlier in the year.

3

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2024

Charity registration number: 1002662

Trustees Annual Report (continued)

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 December 2025.

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

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 but the wording has changed more recently. We are a diverse, multicultural, multiethnic, multigenerational family. We worship together, we encourage each other and we aim to learn and grow so we are able to reach out to and love the world outside our four walls. Through the Biblical teaching we receive we know we are deeply loved by God, we know that his Holy Spirit works in and through us. Everyone is equipped to be who God has created them to be and to do all that He is calling them to do. We want to grow in all of these things each day and we want to tell the world about Jesus too.

Our Church building is open as much as possible, so that we are available for each other and for our community too. We want to see our community, our nation and our world being transformed by Jesus's life changing love. We equip, empower and encourage each other to spread this message far and wide.

.

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;

4

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2024

Charity registration number: 1002662

Trustees Annual Report (continued)

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 £109,734 (2023: £81,751) in the year with expenditure of £107,856 (2023: £82,760) resulting in a small surplus of £1,878. The church remains financially sound and is actively managing income generation and controlling expenditure by working on a budget for the coming year to maintain cashflow.

Reserves Policy

The trustees have maintained cash balances sufficient to cover all planned external liabilities for a reasonable period but are currently reviewing the reserve policy. These reserves are kept in the designated building fund but can be reassigned by trustees if necessary. Cash reserves were £101,327 (2023: £99,449) at 30[th] September 2024.

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.

27/06/25

and signed on their behalf by:

D Wynn James D Wynn James (Jun 27, 2025 16:24 GMT+1)

……………………………

Mr D W James Trustee and chairman

5

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2024

Charity registration number: 1002662

Receipts and Payments Account

Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
£
£
£
£
80,475
-
80,475
55,303
13,155
-
13,155
8,555
2,205
-
2,205
5,180
12,495
1,404
-
-
12,495
1,404
12,317
396
109,734
-
81,751
81,751
Receipts
Notes
Donations and general gifts
2
Gift aid on donations and gifts
Grants received
3
Sundry activities
Investment income
4
5
Total receipts (excluding
assets receipts)
Total incoming resources
Payments
Charitable Activities
6
Administrative Expenses
7
Total Payments (excluding
assets receipts)
Purchase of functional assets
10
Total Payments
Net resources expended
Net movement in funds
Fund balances brought forward
at 1 October 2023
Fund transfers
Fund balances carried forward
at 30 September 2024
11
109,734
-
109,734
81,751
102,852
-
102,852
72,924
5,004
-
5,004
5,989
107,856
-
107,856
78,913
-
-
-
3,847
107,856
-
107,856
82,760
1,878
-
1,878
(1,009)
1,878
-
1,878
(1,009)
97,135
3,230
99,449
100,458
-
-
-
-
98,097
3,230
101,327
99,449

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

6

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2024

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
£
2024
£
2023
£
24,118
4,800
-
-
-
69,179
-
3,230
-
24,118
8,030
69,179
19,653
13,281
66,515
28,918
69,179
3,230
101,327
99,449
-
-
-
- 254
-
-
-
-
-
-
23,791
23,791
750
—
—
750
750
28,918
-
-
28,918
29,704
-
69,179
-
69,179
66,515
-
-
3,230
3,230
3,230
28,918
69,179
3,230
101,327
99,449

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

Linda Macrow (Jun 28, 2025 16:10 GMT+1)

28/06/25 2025 7

Mrs L Macrow Trustee

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2024

Charity registration number: 1002662

Notes to the accounts

  1. Accounting policies

  2. 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.

8

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2024

Charity registration number: 1002662

Notes to the accounts

2. Donations and general gifts

Donations and gifts
Non gift aid donations and gifts
Total		 Unrestricted
£
43,595
36,880
80,475		 Restricted
£
-
-
-		 Total £
2024
43,595
-
36,880
80,475		 Total £
2023
32,970
22,333
55,303

Non gift aid donations included £15,000 received from the Presence Church on its closure.

3. Grants received

Employment allowance
Harrogate District Food bank
Sporting Influence Foundation
Total		 Unrestricted
£
Restricted £
Total £
2024
Total £
2023
2,205
-
-
-
-
-
2,205
-
-
-
5,000
180
2,205
-
2,205
5,180

4. Sundry Activities

.
Sundry Activities
Café and event income
Hall hire
Cashback
Weekend away 2024
Total
5. Investment income
Interest received		 Unrestricted
£
11,995
-
15
485
12,495		 Restricted £
-
-
-
-
-		 Total £
2024
11,995
-
15
485
12,495		 Total £
2023
12,137
180
-
-
12,317
Unrestricted
£
1,404		 Restricted £
-		 Total £
2024
1,404		 Total £
2023
396

9

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2024

Charity registration number: 1002662

Notes to the accounts

6. Analysis of Expenditure
Premises
Rent
Light, heat and power
Telephone and broadband
Repairs and maintenance
Sundry
Church running costs
Advertising and publicity
Insurance and licences
Subscriptions
Church family gifts
Children and youth work
Church weekend – 2024
Church weekend - 2025
Printing, postage and stationery
Events and outreach
Gifts and donations
Service streaming
Sundry running costs
6a
Equipment
Café costs
Groceries and disposables
Small equipment items
Other
Employments costs
8
Total
6. a Analysis of gifts
Ground level
Harrogate foodbank
World Vision
Calvary Church Harrogate re Ukraine
Itchus
Isaiah 61 movement
Netmakers
Ywam
Gift re Nigerian school
Hardship loans and gifts
Total		 2024 2023
unrestricted
restricted
£
£
12,000
8,664
955
911
285
-
-
-
-
-
12,000
8,664
955
911
285
12,000
6,378
521
1,303
-
112
-
112
64
2,276
-
2,276
2,200
4,572
2,240
-
-
4,572
2,240
2,872
1,932
1,021
1,021
589
4,015
750
4,015
750
-
-
191
-
191
159
4,086
-
4,086
2,814
8,174
202
374
-
-
8,174
202
374
6,995
195
-
1,040
-
1,040
-
7,578
-
7,578
8,921
1,023
725
41,658
-
-
-
1,023
725
41,658
165
120
25,696
102,852
-
102,852
72,924
Unrestricted
Restricted
2024
£
2023
£
100
600
1,200
-
-
-
100
600
1,200
1,720
600
-
85
-
500
-
-
-
85
-
500
1,239
1,026
-
-
200
-
-
-
200
1,000
-
-
5,489
-
-
5,489
150
1,260
8,174
-
8,174
6,995

10

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2024

Charity registration number: 1002662

Notes to the accounts

7. Administrative costs

Independent examination
Trustees meeting expenses
Payroll administration
Software cost
Bookkeeping cost		 Unrestricted
£
Restricted
£
2024
£
2023
£
750
164
750
164
750
-
753
-
753
709
1,200
-
1,200
536
2,137
-
2,137
3,994
5,004
-
5,004
5,989

Governance costs include the independent examiners fee of £750 (2023 £750) and Trustees meeting costs of £164.

8. Employment costs

Salary cost
Employers’ national insurance
Pension cost		 2024
£
2023
£
38,883
2,205
22.168
476
570
664
41,658
23,308

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

9. Trustee and related parties

Donations were received from Trustees and related parties of £7,576. Amounts paid on behalf of the charity were reimbursed to the Trustees, but no other expenses were claimed or paid. Trustees incurred meeting costs of £164. Lucy Stewart is Wynn James daughter. Both are employed by the church receiving a combined total of £26,631.

10. Functional Assets

Cost
B/fwd 1stOctober 2023
Purchases in year
C/fwd 30thSeptember 2024		 2024
£
2023
£
23,791
-
19,944
3,847
-
23,791
23,791

11

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2024

Charity registration number: 1002662

Notes to the accounts

11. 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. Brought forward balances consist of donations which have been made in the past towards the purchase of the church’s own building at a future date. Restricted fund movements relate to donations received and paid across as follows:

Tear Fund re Afghanistan appeal
Calvary Church Harrogate
Emmanuel Hospital India		 2024
£
2023
£
-
-
-
1,239
-
-
-
1,239

.

12. Related Parties

No related parties have been identified other than those described in note 9.

12

Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2024

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 2024 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:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. 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

28/06/2025 Date: 2025

28/06/25

13