Life and Light Fellowship Church Trustees’ Report and Accounts 31March 2023 Registered Charity No - 1003652
PAGE
CONTENTS
| Legal and Administrative Details | 2 |
|---|---|
| Trustees' Report | 3 |
| Independent Examiners’ Report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the Accounts | 11 |
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REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023
Trustees
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Revd James Arthur Herbert
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Mr Tony Barrington Wilson
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Rev Adolphus Ronald McLaren 4. Rev Matthew Ian Morrison
Charity registered Number 1003652
Date of charitable registration 26 July 1991 Principal office address 46 Nineveh Road Birmingham B21 0TT Secretary Revd James Arther Herbert Independent examiners Accounting Assist Ltd – C/o Good to Give
Bankers
Barclays Bank PLC
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TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023
The Board of Trustees, who are the trustees for Charity law purposes, submit their annual report and the financial statements of Life and Light Fellowship Church for the year ended 31 March 2022. The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, the requirements of the Charity's governing document and the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities (revised 2005)'.
Structure, governance and management
The 4 Trustees are:
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Revd James Arthur Herbert
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Mr Tony Barrington Wilson
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Rev Adolphus Ronald McLaren
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Rev Matthew Ian Morrison
The Trustees play a primary role in ensuring good governance and functioning of the foundation. The Board’s role, functions and responsibilities are quite clearly defined.
Governing document:
Life and Light Fellowship Church is an unincorporated charitable organisation formed on 1 June 1991 and registered as a charity on 26 July 1991. The charity is governed by a Trust deed dated 1 June 1991 and amended on 16 March 2017.
Recruitment and appointment of trustees:
The members of the General Trustee Board are trustees for the purposes of Charity law. New trustees may be appointed by resolution of a meeting of the trustees.
Much of the charity's work focuses upon the promotion of the Christian religion and the running and maintenance of its places of worship.
The General Trustee Board seeks to ensure that the needs of this group are appropriately reflected through the diversity of the trustee body. To enhance the potential pool of trustees, the Charity has, through selective advertising and networking with voluntary organizations active in the sector, sought to identify those who would be willing to become members of the Charity and use their own experience to assist the Charity.
Risk Management:
We are committed to a policy of identifying, monitoring and managing the risks that might adversely affect the activities in which we are involved. In this context, risk is defined as the potential to fail to achieve Charity objectives and for loss, financial and reputational, inherent in the environment in which we operate in the nature of the transactions undertaken.
The principal risk of the Charity has been its dependence on voluntary income. Trustees have initiated various processes to mitigate such risk, so that the Charity has sufficient reserve in the event of adverse condition(s).
The trustees have also examined other operational and business risks which they face and confirm that they have taken steps to mitigate the significant risks.
Public Benefit:
The Trustees have complied with the duty in Section 4 of the Charities Act 2006 and have paid due regard to public benefit when preparing this report. The benefit provided to the public is consistent with the aims of the Charity in UK. The purposes of the charity as set out in its governing document.
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TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2023
The objects of the Trust are:
(a) To advance the Christian faith in accordance with the statement of beliefs appearing in the Schedule hereto in Birmingham and in such other parts of the United Kingdom or the world as the Trustees may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and relate to the charitable work of the Trust.
(b) To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support in such parts of the United Kingdom or the world as the Trustees from time to time may think fit.
(c) To assist and promote the education and training of children, young people and adults in United Kingdom.
The Trustees have complied with the duty in Section 4 of the Charities Act 2006 and have paid due regard to public benefit when preparing this report. The benefit provided to the public is consistent with the aims of a charity in the UK and they confirm that public benefit has been provided by:
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Providing regular public worship to all
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Providing sacred space for personal prayer and contemplation
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Conducting pastoral work including visiting the sick and the bereaved
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Teaching Christianity through sermons, courses and small groups
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Providing a youth club with a Christian ethos
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Promoting the whole mission of the church through activities for various groups
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Supporting other charities in the UK and overseas
We are a community church open to all who wish to worship in a caring, friendly, and supportive fellowship. The main activities undertaken in relation to our declared purpose during the year are as follows.
Worship and Prayer
The weekly worship timetable commences on Sunday with morning worship. The publication of our ‘Weekly Prayer Worship’ provides a communal prayer guide to all who desires one. Worship continues mid-week worship and prayer service is on Wednesday evening. During the year will be various ad-hoc services for the achievement of our objects.
Teaching
Our Sunday School Department provides a comprehensive teaching program for all ages, ranging from toddlers to adults. In addition, we provide weekly bible study on a Thursday evening. This is supplemented with various subject focus teaching weekends during the year.
Fellowship
We provide opportunities for general fellowship as well as fellowship groups. The current fellowship groups are Youth, Young Adults, Men and Women. These groups will provide user led activities covering a wide range of topics of both spiritual and social issues. These groups will come together in general fellowship to reinforce the dimension of community unity.
Pastoral work
There is a wide range of pastoral support provided to those in need. This includes family support with bereavement and funeral planning, marriage preparation session, baptism preparation, visiting the sick, baby dedication briefing session and one to one support sessions.
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TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023
Annual Convocation
This is our annual four-day conference which is the main highlight of the year. This will focus on having fellowship with others including the wider community and national and international guests. The focus is on intensive teaching and worship on a particular topic.
Community Outreach
Our outreach provision gives us the opportunity to share our faith in Jesus Christ and the opportunity to work with other groups and services in our community. We support the work of other social charities that provides support for the homeless and disadvantaged. This will include foodbanks, furniture and clothing projects. We also seek to be socially aware of the issues in our community and are part of the local police neighbourhood information network and the various local ward initiatives.
Scholarship Fund
This fund seeks to provide a small bursary to young people in further education.
Allotment Initiative
This initiative came as a result of our desire to compensate for the lack of green space at our current location. It was also seen as an ideal opportunity for generational working. The older generation sharing their upbringing and life skills with the younger generation. Over the years it has surpassed our intentions. It is now a key feature in our Harvest Sunday service. It featured as an outlet and educational project for some of the junior church during lockdown. It was also used in our youth mental health initiative, funded by Tesco bags for life. There are many plans in the making to enhance this initiative for the good of the community.
Ecumenical Links.
We continue to develop and harness our links to ensure wider relevance for our work.
We are members of the Handsworth and District churches organisation, whose purpose is to develop a working relationship with fellow Christians. We collaborate with the annual Good Friday walk of witness and the school assembly team.
We are also members of West Midlands Faith in Action and the Council of Black Majority Churches. The organisations provide a link into community governance by statutory organisations such as the education, youth services, police, health, local, regional, and central government. The link is an acknowledgement that groups like us are a key support in addressing the social needs of our community.
Also, we are member of ‘Churches in The Community’ who provide accreditation, recognition, and encouragement for independent churches.
We are also a registered church with Fusion. This is an organisation which help university student connect with local Christian communities.
The contribution of volunteers during the year
We have benefitted greatly from the work of our volunteer who has provided a wide range of expertise in various areas, including specialist knowledge, cleaning, driving and administration.
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TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023
Financial review:
The largest contribution to the Charity for the year came from general offerings. The Charity has begun its charitable activities from its inception.
The Charity currently aims to designate the total fund received less expenses for the main objective of the Charity.
Plans for future periods:
The Charity plans to develop various fundraising strategy to include mass marketing. Besides mass marketing and events, the Charity is aiming to achieve its targets through securing donations from willing individuals. A development board may be created to help include other avenues of fundraising to be included in the yearly programme.
Statement of Board of Trustees’ responsibilities
The Board of Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Charity law applicable to charities in England/Wales requires the Board of Trustees to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for that period. In preparing those financial statements the Board of Trustees have:
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Selected suitable accounting policies and applied them consistently,
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Made judgments and estimates that are reasonable and prudent,
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Stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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Prepared the financial statements on a going concern basis (unless it is inappropriate to presume that the Charity will continue in operation).
The Board of Trustees has overall responsibility for ensuring that the Charity has an appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records which 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 1993. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities.
The Board of Trustees is responsible for the maintenance and integrity of the corporate and financial information. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of disclosure of information to independent examiner
We, as the Trustees of the Charity who held office at the date of approval of these financial statements as set out on page 2 each confirm, so far as we are aware, that:
- There is no relevant information of which the Charity's independent examiner are unaware; and we have taken all the steps that we ought to have taken as Trustees in order to make ourselves aware of any relevant information and to establish that the Charity's independent examiner is aware of that information.
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TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023
Independent Examiner:
The Charity's independent examiner, Accounting Assist Ltd C/o Good to Give has indicated their willingness to offer themselves for appointment.
This report was approved by the Trustees on and signed on their behalf by:
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INDEPENDENT EXAMINER`S REPORT FOR THE YEAR ENDED 31 MARCH 2023
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIFE AND LIGHT FELLOWSHIP CHURCH
I report on the financial statements of the Charity for the year ended 31 March 2023 which comprise the Statement of Financial Activities and Balance Sheet with associate notes.
This report is made solely to the Charity's Trustees, as a body, in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that Act. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my examination work.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The Charity's Trustees are responsible for the preparation of the financial statements, and they consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.
It is my responsibility to:
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Examine the accounts (under Section 145 of the Charities Act);
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To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the Charities Act); and
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To state whether particular matters have come to my attention.
Basis of Independent Examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Group/Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent Examiner's statement
In connection with my examination, no matter has come to my attention:
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1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the Act; and
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to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Signed:
On behalf of Accounting Assist Ltd
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Dated: 16/11/2023
STATEMENT OF FINANCIAL ACTIVITIES (Incorporating income and expenditure account) FOR THE YEAR ENDED 31 MARCH 2023
| Unrestricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|
| 2023 | 2023 | 2023 | 2022 | |
| £ |
£ | £ | £ | |
| Incoming resources | ||||
| General offerings |
64,752 | 3,724 | 68,476 | 77,585 |
| Gift aid | 3,915 | 3,915 | 9,126 | |
| Investment income |
649 | 649 | 134 | |
| ---------- | --------- | ---------- | ------------ | |
| Total Incoming resources | 69,317 | 3,724 | 73,041 | 86,845 |
| Resources expended | ||||
| Direct Charitable Expense | 78,963 | 2,290 | 81,253 | 58,840 |
| Governance Cost | 1,440 | 1,440 | 1,440 | |
| ----------- | ----------- | ------------ | --------- | |
| Total Resources expended | 80,403 | 2,290 | 82,693 | 60,280 |
| ----------- | ---------- | ------------ | --------- | |
| Movement in total fund for the year-Net | (11,086) | (1,434) | (9,652) | (26,565) |
| income/(expenditure) for the year | ||||
| Other Gains | - | - | - | - |
| Fund balance brought forward | 340,578 | 88,630 | 429,208 | 402,643 |
| Fund balance carried forward | 329,492 | 90,064 | 419,556 | 429,208 |
BALANCE SHEET
AS AT 31 MARCH 2023
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| FIXED ASSETS Building CURRENT ASSETS Debtors (Gift aid receivable) Cash at bank CREDITORS:amounts falling due within one year NET CURRENT ASSETS NET ASSETS CHARITY FUNDS Unrestricted funds Restricted funds TOTAL FUNDS |
2023 £ 834 153,722 |
2023 £ 265,000 419,556 |
2022 £ 3,262 160,946 |
2022 £ 265,000 429,208 |
|---|---|---|---|---|
| 154,556 - |
164,208 - |
|||
| 419,556 | 429,208 | |||
| 329,492 90,064 |
340,578 88,630 |
|||
| 419,556 | 429,208 |
The financial statements were approved by the Trustees on and signed on their behalf, by:
The notes on page 9 form part of these financial statements
NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2023
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1. ACCOUNTING POLICIES
1.1 Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP), 'Accounting and Reporting by Charities' published in March 2005 and applicable accounting standards.
1.2 Fund accounting
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 and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund are set out in the notes to the financial statements.
1.3 Incoming resources
All incoming resources are included in the Statement of financial activities when the Charity has entitlement to the funds, certainty of receipt and the amount can be measured with sufficient reliability.
Donated services or facilities, which comprise donated services, are included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
1.4
Resources expended
Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the Charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions
attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
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NOTES TO THE FINANCIAL STATEMENT (Continued) FOR THE YEAR ENDED 31 MARCH 2023
1.5 Tangible Fixed Asset
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Building Nil Plant and Machinery 20% on reducing balance Computer equipment 20% on reducing balance
1.6 Related Party Transactions
There were no payments to trustees or connected persons during the year nor in previous years.
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