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2024-03-31-accounts

Bridport Christian Fellowship

Report and Accounts Year ended 31 March 2024

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

BRIDPORT CHRISTIAN FELLOWSHIP

LEGAL AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2024

ADDRESS FOR CORRESPONDENCE 4-5 Kings Square East Street Bridport Dorset DT6 3QE GOVERNING DOCUMENT Declaration of Trust dated April 1991 CHARITY REGISTRATION NUMBER 1002844 TRUSTEES RESPONSIBLE FOR Elaine Butcher MANAGING THE CHARITY Grant Butcher Jacqueline Edwards Robin Harrison (appointed April 2024) Carolyn Swadling Kelvin Weaver BANKERS Lloyds Bank plc Kingdom Bank Limited INDEPENDENT EXAMINER Archie McDowall BA CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX Page 1 Legal and Administrative Details Pages 2-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Pages 8-9 Notes to the Accounts

Page 1

BRIDPORT CHRISTIAN FELLOWSHIP

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2024

Objects of the charity

The charity, which is a church, is governed by a trust deed and is constituted as a trust. The charitable objectives of the Fellowship are the proclamation of the Christian Gospel as contained in the Holy Bible recognising Jesus as our Saviour and Lord, and bringing people to know Jesus by both public and personal witness.

These charitable objectives are realised through activities designed to build up the church. These include: Regular worship services; Prayer meetings; Clubs for all age groups, which are open to church and non-church attendees; House Groups and Bible Study groups, as a basis for mutual care and support; Outreach activities in Bridport town square and West Bay throughout the year, and especially at Christian festivals as a public witness.

Outward giving

We recognise a responsibility to support other Christian and charitable works world-wide, and therefore it is a policy of the Trust to provide financial support to causes that are judged as deserving by an appointed Giving Committee, the work of which is overseen by the Trustees. We aim to give away twenty five percent of our total income received from offerings and tax reclaimed on those offerings plus rental income from the flat and hall lettings. Approximately fifty per cent of our outward giving is applied to UK-based charities working overseas, the balance is applied within the UK particularly focussing on local needs. We also operate a food bank supplying local families in need, as well as offering a hot meal weekly to the homeless and people in need.

Governance

Responsibility for policy setting and the financial and legal decisions of the Charity rest with the Trustees who meet regularly to direct and monitor the activities of the Trust.

Responsibility for the spiritual direction of the church rests with the Eldership Team. New Trustees are appointed by the Elders and approved by the existing Trustees.

At the commencement of the year the Trustees were Mr Grant Butcher (Chairman), Mrs Carrie Swaddling, Mrs Jackie Edwards, Mrs Elaine Butcher & Mr Kelvin Weaver.

At the commencement of the year the Eldership Team comprised of: Leading Elders David & Janice Collins, Ray & Carole Dobson as “Founding Elders”, assisted by Elders Theresa Gordon and Kevin and Sue Hillier.

Mr Dave Collins has continued in his paid part-time position as ‘Leading Elder’.

Church life

House-groups continue to be a key part of church life. Leaders of these groups have first responsibility for the pastoral care of those in their groups. It is however recognised that needs can arise for the provision of deeper care in ways that are beyond the scope of house-groups and their leaders. This kind of pastoral care is currently the responsibility of the Elders.

Bible Study, worship and prayer evenings are an essential part of our church life and are usually held on Sunday afternoons and evenings.

Worship meetings are held on Sunday mornings.

Social activities and fellowship meals are seen as an important means of building relationships and are usually held on the first Sunday of the month.

Page 2

Review of the year

The core activities of the Trust – meeting for worship, prayer, and Bible Study, plus outreach activities and acts of public witness appropriate to the season have resumed fully:

Worship services in church on Sunday mornings.

Occasional prayer meetings on Sunday evenings. Outreach (Pray & Chat) in Bucky Doo Square in Bridport Town happens regularly. House-groups meeting mid-week.

A feeding programme for the homeless started in February 2020 and serves a hot takeaway meal at the church on Mondays.

The Lord’s Larder food bank has been expanded to meet local families in need. A Saturday morning Coffee Bar for visitors to the market has commenced. Mother and Toddler group meet midweek.

Christian films, open to the general public are being shown on a regular basis.

The Shed (men’s group) meets fortnightly and have breakfasts regularly.

The Friday morning Art Group is very popular and is very well attended.

There are regular Ladies Group meetings some of which are used for outreach by providing craft workshops.

We continue to provide accommodation for a Ukrainian Family who have settled well into the community and the fellowship and are looking for a more permanent home.

A first aid course was held for members and a defibrillator purchased to fix on the outside of the building for public use.

We continued to receive income from hiring our premises to local groups and get a regular income from the residential letting of the flat in the “Headmaster’s House”. Last year we converted the lower floor of the ‘Headmaster’s House’ into accommodation for a Ukrainian refugee family for which we continued to receive a grant from the council.

We continue in membership of Churches Together in Bridport (CTiB) through which we work with other Bridport churches. The annual Christmas Lunch for needy or lonely people was held at the United Church. We were able to celebrate the usual Easter activity of the walk of witness with a service in Bucky Doo square and the Christmas nativity in St Mary’s Church.

We still maintain our association with the Ichthus Fellowship in London, the leaders of which attend our church several times during the year, as well as our Elders attending their conferences.

We have recently had to replace the flooring in one of our main meeting rooms, as well as refurbishing our youth room to provide better insulation and soundproofing.

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Thanksgiving

The work of the Trustees would not be possible without the enthusiastic support, generous financial giving and prayer of church members, and the blessings of our Lord and Saviour Jesus Christ to the glory of Whom all our efforts are dedicated. We have also been overwhelmed by the love and provision of God our Father who has kept us safe and provided abundantly for our needs above and beyond our expectations.

Page 3

Financial review

We have continued to enjoy a healthy financial position, with income exceeding budget for the year due to the generosity of our members and costs also being below expectations. We received a generous legacy from one of our members last year, which will be used for a number of projects. One of which was the provision of a defibrillator that is attached to the building and is in a public car park. Outward giving was maintained at the level of 25% of income. Much thought and prayer are still being given to the proper use of surplus funds and in accordance with our agreed reserves policy an amount of £20,000 is still on deposit with Kingdom Bank in a Church and Charity Reserve Account.

Excluding the legacy received in the previous year, income increased by £4,200. Expenditure increased by £4,600, to £65,700. Overall, the cash held by the charity increased by £4,600, to £85,600, of which £83,100 is unrestricted and can be used for any charitable purpose.

Reserves policy

The trustees have determined that the charity should aim to hold unrestricted cash of no less than £20,000 (which equates to about 3 months of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £83,100 and the charity is holding excess funds mainly due to a legacy received last year, as explained in the Financial review.

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

G B Butcher

G B Butcher (Sep 13, 2024 10:06 GMT+1) ____ Grant Butcher Date:_____ Sep 13, 2024

Page 4

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

BRIDPORT CHRISTIAN FELLOWSHIP

I report to the trustees on my examination of the accounts of Bridport Christian Fellowship ('the charity') for the year ended 31 March 2024 on pages 6 to 9 following.

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 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 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 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:

  1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Archie McDowall

Archie McDowall (Sep 16, 2024 10:38 GMT+1)

Archie McDowall BA CA

Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Sep 16, 2024

Page 5

BRIDPORT CHRISTIAN FELLOWSHIP

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Notes
Income receipts
Donations
Gift aid receipts
Legacies
Other grants
Rental income
Charitable activities
Other
Capital and similar receipts
Total receipts
Payments
2
3
Total payments
Transfers between funds
5
Net movement in funds
Cash funds as at last year end
Cash funds at this year end
A
Loan repayments
Net
of
receipts
/
(payments)
before
transfers
Grants
paid
in
relation
to
charitable
activities undertaken by others
Payments
in
relation
to
charitable
activities undertaken directly
Loans made
General
Designated
Funds
Funds
£
£
39,371
-
7,455
-
-
-
8,200
-
10,708
-
1,148
-
670
-
67,551
-
-
-
-
-
67,551
-
45,631
1,369
16,198
-
61,828
1,369
-
-
-
-
61,828
1,369
5,723
1,369
-
5,801
(1,251)
11,524
(2,620)
46,003
28,169
57,527
25,549
Unrestricted Funds
Restricted
Funds
£
2,156
-
-
-
-
679
-
2,835
-
-
2,835
565
1,987
2,553
-
-
2,553
282
(4,550)
(4,268)
6,827
2,559
Total
2024
£
41,527
7,455
-
8,200
10,708
1,827
670
70,386
-
-
70,386
47,565
18,185
65,750
-
-
65,750
4,636
-
4,636
80,999
85,636
Total
2023
£
General
Funds
£
39,371
7,455
-
8,200
10,708
1,148
670
67,551
-
-
67,551
45,631
16,198
61,828
-
-
61,828
5,723
5,801
11,524
46,003
57,527
42,388
7,823
28,169
4,550
8,643
1,618
491
93,682
700
700
94,382
44,281
16,162
60,444
700
700
61,144
33,238
-
33,238
47,761
80,999

The notes on pages 8-9 form part of these accounts.

Page 6

BRIDPORT CHRISTIAN FELLOWSHIP

STATEMENT OF ASSETS AND LIABILITIES

AS AT THE YEAR ENDED 31 MARCH 2024

General
Designated
funds
funds
£
£
A
Cash funds
Cash at bank with immediate access
36,922
25,549
Notice deposits
20,605
-
57,527
25,549
B
Other monetary assets
Gift aid due to charity
3,212
-
Other debtors
759
-
3,971
-
C
Liabilities
Falling due within one year:
Fee for Independent Examination
1,002
-
1,002
-
D
Assets retained for charity's own use
Freehold buildings: church and residential property
Contents
Unrestricted Funds
Restricted
funds
£
2,559
-
2,559
-
-
-
-
-
Total
2024
£
65,030
20,605
85,636
3,212
759
3,971
1,002
1,002
Value
2024
£
-
127,697
127,697
Total
2023
£
60,879
20,120
80,999
2,848
745
3,593
960
960
Value
2023
£
-
114,015
114,015

Current values have not been quoted for properties because reliable valuations are not available (disclosure is not mandatory).

The trustees have used insurance values for contents and equipment as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.

The accounts were approved by the trustees and signed on their behalf

by G B Butcher (Sep 13, 2024 10:06 GMT+1) _____Grant Butcher G B Butcher date _____ Sep 13, 2024

The notes on pages 8-9 form part of these accounts.

Page 7

BRIDPORT CHRISTIAN FELLOWSHIP

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Payments in relation to charitable activities undertaken directly
Employment costs
Utilities and telephone
Property maintenance
Insurance
Speakers
Events and outreach
Equipment
Administration and support
Governance costs
Other costs
3
Grants and gifts paid to others
Organisations:
Disasters Emergency Committee
Organisations < £1,000
Individuals
Unrestrict Designated
funds
£
-
-
-
-
-
-
-
433
-
936
1,369
-
-
-
-
ed Funds
Restricted
Funds
£
-
-
-
-
-
565
-
-
-
-
565
-
90
1,898
1,987
Total
2024
£
9,250
8,653
12,779
1,589
1,503
565
2,353
6,034
1,260
3,580
47,565
-
11,887
6,298
18,185
Total
2023
£
General
funds
£
9,250
8,653
12,779
1,589
1,503
-
2,353
5,601
1,260
2,644
45,631
-
11,798
4,400
16,198
8,506
8,765
11,438
1,367
1,945
472
4,436
4,575
930
1,847
44,281
750
14,425
987
16,162

Transactions with related parties

No payments were made to trustees or persons related to them, except for reimbursement of expenses paid out on behalf of the charity.

Page 8

BRIDPORT CHRISTIAN FELLOWSHIP

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2024

vement of funds
General funds
Designated funds
Legacy
Restricted funds
Friday Art Group
Council grant
Bible Society
Feeding programme
Mission giving
Ladies Group
Other
Total funds
Opening
balance
£
46,003
28,169
74,172
1,777
4,550
-
500
-
-
-
6,827
80,999
Receipts
£
67,551
-
67,551
679
-
49
270
1,610
186
41
2,835
70,386
Payments
£
(61,828)
(1,369)
(63,197)
(565)
-
(49)
(288)
(1,610)
-
(41)
(2,553)
(65,750)
Transfers
£
5,801
(1,251)
4,550
-
(4,550)
-
-
-
-
-
(4,550)
-
Closing
balance
£
57,527
25,549
83,076
1,891
-
-
482
-
186
-
2,559
85,636

5 Movement of funds

The legacy was received in 2023 for the general work of the church.

The council grant last year related to funds received as a result of hosting a refugee family in the residential property owned by the charity. £250 of these funds relating to restricted funds which were fully spent in the previous year. The remaining funds had been paid to the charity with no conditions but were classified as restricted funds in error. The balance has therefore been transferred to the general fund.

The Feeding programme funds relates to the provision of hot meals to the homeless and those in need.

Page 9