FERN CHRISTIAN FELLOWSHIP FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 August 2024 Charity Commission - 0 6 SUL 2025 AUKER RHODES PROFESSIONAL SERVICES LLP Chartered Accountants & Registered Auditors YEADON
FERN CHRISTIAN FELLOWSHIP CONTENTS Page Charity Information Trustees, Report statement of Trustees, Responsibilities Independent Examinefs Report statement of Financial Actsvities Balance Sheet Notes to the Accounts 8-11
FERN CHRISTIAN FELLOWSHIP CHARITY INFORMATION CHARITY NUMBER 1004057 GOVERNING INSTRUMENT Trust Deed dated 14th June 1991 and supplemental deed of 30th September 2000 TRUSTEES Keith Fawcett Craven {Pastor) Avril Victoria Craven (Pastor) Alistair Fawcett Craven Valerie Wallace Barbara Edmondson Patricia Calvert SECRETARIES Avril Cravenl Alistair CTaven TREASURERS Avril Cravenl Patricia Calvert TRUST OBJECTIVES The advancement of the Christian Faith PRINCIPAL ADDRESS Orchard Court Lord Lane Haworth Keighley West Yorkshire BD22 8QP INDEPENDENT EXAMINER R. J. Kenyon FCA Auker Rhodes Professional servIs LLP Chartered Accountants and Registered Auditors Basement Floor Focus House Focus Way Yeadon LS19 7DB Page 1
FERN CHRISTIAN FELLOWSHIP REPORT OF THE TRUSTEES The Trustees present their Report and Finanaal Ststements for the year ended 31 August 2024. OBJECTIVES, ORGANISATION AND ACnVITIES The Fem Christian FeHowship was constituted by a declaration of trust dated the 14 June 1991 and suplemental deed of 30 September 2000. and Is a registered Charty numbered 1004057. The principal address of the Charity is Orchard Court Lord Lane. Haworth. Kelghley, West Yorkshire, BD22 8QP. The objecttves of the Charity are the advancement of the Christian Faith. the relief of persons In need, hardship, sickness or distress and the provision of a Bible school. The trusees have due regard to the Charity Commission's guidance on public benefft. TRUSTEES The Trustees who served during the year were:_ Name Keith FaWtt Craven (Pastor) Avril Victoria Craven (Pastor) Alistair Fawcett Craven Valerie Wallace Barbara Edmondson Patricia Calvert AGENTS AND ADVISERS The Indep8ndent Examiner is Mr. R. J. Kenyon FC& of Auker Rhodes Professional Services LLP. Chartered Accountants and Registered Auditors of Yeadon. The bank account of the Charity is maintained at Bardays, Keighley. Page 2
FERN CHRISTIAN FELLOWSHIP REPORT OF THE TRUSTEES REMEW OF PROGRESS AND ACHIEVEMENTS This last year has been very thallenging health wise forAwR and me, beCaLe of a heart eondrfion I was somevthat liTrwled. I havè recenty however widergone tiiple heart bypass surgery. Avril also had bKJ operaliw. have conttnued to fflilmsterthrghrI this ti. excepkng these last weeks for Keith. We were very happy to 8nge a believer5 bap1M service in September 2023 the river Worth whlch was fOlwe by Trfreshments at thurch. FtyJrpeop4e were bapli5ed. held ouryearty adva at Thomh, Grange over d$ in Awd, whwe Jonathan Edwards was minisIng. Avrl wa5 msracutously heated in one of 0meelingS Ihere. and many of us were tou1 by Gc. We hotd a weekty prayern at Ordwd COUTL We are happy to port thai ejwh attendano has un5% a Iue. Vk Ixnllnu¢ to supp)rtfj Kenya. Barbarn n1fttered months in Kenya atlhe beginning of the year. Several ofour membeTr areable to pCh. lead and mlrfj8leT in ouroNm weekly seNSces as well at olher churches in and amund the area. We also have some ladies nwlkngs whlch ratsefunds for the K3 mlnisty. Delphta Jeffery. one ofi)ur long tin nRmbers has regreltabty Iwd lo tTrJve to a care home. We have regul visited her the. The seryices conltnue to be W, eroagkng and insptrtng with the ofthe Splrit being ¥jen1 in operati. Evayone b m8de ¥erywekome. We make d8Ny blble oaifmg notes lo peop]e. 0$10n 1$ to reach thjtwith Ihe Chrislian gosFl, save the los( heal the sic and to encourage every memberlo re&th thwfuTh potenlial as a chi1s1. People realty appreoe the presence of God in the nwltiigs. we aye so gralem to God for th1& REVIEW OF FINANCIAL ACTMTIES AND AFFAIRS Full detss of the IlnK?al trs8(alOn$ are Ca)ntthed in the attadd actsunts and Ihe totsl eipt5 for the peiiod were £37.03712023- £35,635) arKI after dedurAing panents of £34,987 (2023 - £35,310) the net incA)mlng resour$ were £2,050 as cornpad with net incoming resources of£324 in 2023. SIGMED ON BEHALF OF THE TRUSTEES Kelth Fawcett Craven IPa5tor) kOIs- Pagè 3
FERN CHRISTIAN FELLOWSHIP STATEMENT OF CHARITY TRUSTEES RESPONSIBIUTIES The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with the Statement of Recommended Practi {FRS 102) for charities issued by the Charity Commission and the Charities Act 2011. The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair vtew of the stste of affairs of the charity and of the incoming reSoUeS and application of reSoUrS of the charity for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP. make judgements and eslimates that are reasonable and prudent. state whether applicable accounting standards have been followed. subject to any departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it Is Inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting Tecords that disclose with reasonable accuracy at any time the financial position of the chaiity and enable them to ensure that the financial ststements comply IMth the Chatitles Act 2011 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. Page 4
FERN CHRISTIAN FELLOWSHIP INDEPENDENT EXAMINER'S REPOKf TO THE CHURCH cOMMIEE OF FERN CHRISTIAN FELLOWSHIP I report on the Accounts of the Charity for Ihe year ended 31 August 2024 vthich Bre set out on pages 6 to 11. RESPECTIVE RESPONSIBIUTIES OF TRUSTEES AND EXAMINER The charity's trustses are responsible for the preparation of the ants. The charity's trustees consider that an audit 15 not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act), and that an independent examination is needed. It is my responsibility to- examine the attounts under sectton 145 of the 2011 Act foll¢Jv the procedures laid dovffl in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Art and state whether partICar matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S REPORT My examination vras carried out in accordance with General Directions given by the Charity Commission. An examination indudes a review of the accounting records kept by the tharity and a cornparison of the accounts presented with those records. tt also indudes consideration of any unusual items or dlsdosures in the accounts, and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audi( and consequenuy no opinion is given as to whether the accounts present a 'lwe and tsir vteW' and the report is limited to those matters set out In the Statement bel¢)w. INDEPENDENT EXAMINER'S STATEMEKr In the course of my examination, no matter has come to my attention: which gives me reasonable cause to bdieve thaL in any material respect the requirements to keep accounting records in accordance section 130 of the 2011 Act and to prepare accounts ac(x)rd with the accounling records and comply the accounting requirements of the 2011 Act have not been met or to vthich, in my opinion, attliOn should be drawn in order to enable a proper understanding of the Accounts be reached. R. J. Kenyon FCA Auker Rhodes Professional Senlices LLP Chartered Accountants Basement Floor Focus House Focus Way Yeadon LS19 7DB Page 5
FERN CHRISTIAN FELLOWSHIP NET INCOMIMG (OUTGOING> RESOURCES FOR TrE PERIOD ENDED 31 AUGUST 2024 Totsl Funds Year ended 31 August 2024 Total Funds Year endod 2023 Fun(ts Year ended Note 31 August 2024 Funds Year ended 31 August 2024 INCOMING RESOURCES Voluntary Income 37.037 37,037 35,635 37,037 37,037 35,635 RESOURCES EXPENDED Charitable Activities 24,643 24.643 24,339 Grants paid 7.732 7,732 6,265 32.375 32,375 30,604 Govemance Cts Administration 2,613 2.613 4,707 2,613 2,613 4,707 TOTAL RESOURCES EXPENDED 34,987 34,987 35,310 NET INCOMINGI IOUTGOING) RESOURCES 2.050 2.050 324 N8t transfers between funds NET MOVEMENT IN FUNDS 2,050 2,050 324 Balances at 1 Septunber 2023 BalanS at 31 August 2024 13.370 13,370 13,¢6 15.420 15.420 13,370
FERN CHRISTIAN FELLOWSHIP BALANCE SHEEf AT 31 AUGUST 2024 Unrestricted Funds 31 August 2024 Restricted Funds 31 August 2024 Totsl Funds 2024 Totsl Funds 2023 Note CURRENT ASSETS Deposit Cash at bank and in hand 1.000 14,420 1.000 14,420 13,370 NET ASSETS 15.420 15.420 13,370 RESERVES Brought foThvard Net outgoing resources Balances carrted foNiard 13,370 2,050 15,420 13,370 2.050 15,420 13,046 324 13,370 The financial statements were approved by the TTUStees on ./,/ Kelth Fawcett Craven (Pastort Trustee Page 7
FERN CHRISTIAN FELLOYISHIP NOTES TO ThE Accouiif8 1. STATEMENT OF ACCOUNTING POUCIES The following a the more importantAccounting Poliaes adOptj by the Charity: a) BASIS OF PREPAFIATION These finanoal statements have been prepared in attOrdan with the Statement of Recommended Practi. Accounting and Reporting by ChaTities preparing their a0Unts in accordan the Financial Repong Slandard applicable in the UK and Republi¢ of Ireland (FRS 102) issued October 2019 and the Charities Act 2011. bl FUND ACCOUTrtriNG General funds are unrestritxed funds lch are available for use at the discretion of the trustees in furtherance of the general objedives of the chartty and which have not been designated for olher purposes. Designated funds wmprise unrestri(Aed funds that have been set aside by the twstees for partIlar purposes. Restricied funds are funds which are to be used in aCrdan wilh speufic restrictions imposed by donors or whith have been raised by the tharity for particAJlar purposes. The o)st of raising and administsrtng such funds are charged against Ihe specific fund. c) INCOMING RESOURCES All incoming resour are induded in the SOFA vthen the monies a r1ved. d) RESOURCES EXPENDED All expenditure are accounted for on a payments bS and has been das5ffied under headings that aggregate all costs related to the c¥tegory. VOLUNTARY INCOME Unrestrfcted Funds Yearended 31 August 2024 Restricted Funds Year ended 31 August 2024 Totsl Funds Year ended 31 August 2024 Total Funds Year ended 2023 Tithes & Offerings Gfft Aid Bank intsrest 30,466 6.401 170 30,466 6,401 170 28,669 6,919 47 37,037 37,037 35,635 Page 8
Trfal Fund• Yurtnded 31 Aug115t2024 31 AUgt2024 31 Auyrt2024 Y#r•nded 202$ 21, 2271 104 GRANT5 PAID Tol•l YendEd Yetrthl ccu 181 181 Ewokns 150 150 120 Don&tion'. PrerMerLY9 [aOri 0i¢n.. &mala 15) 15D 1DJ 1DJ 10) 4Lb) 1DJ 10J 10J 1CO Ic DcfflBtic¥LELOM5kn 1DJ 1(K) Dnnthn."Pad &Elaririmknthl 10 10 on".LeMir UJF Israel 7.7J2 Totsl FIS vtsred Yèarded 314lwt2024 31 Awt2024 31 AU ID24 Fun Yw*nded 1.461 19 341 612 1,461 tg 19 612 TMa5{AlLOP 179 179 915 1613 1613 707
FERN CHRISTIAN FELLOWSHIP NOTES TO THE ACCOUNTS 6. STAFF COSTS Year ended 31 August 2024 Year ended 31 August 2023 Runeration 22.079 21,996 No staff members were paid more than £S0.OLiI. The average number of staff members, caloJlated on a fvtirne equpRlent basis. anatysed ty function was: Year ended 31 August 2024 No. Year ended 31 August 2023 No. Management and admint5tration of the chaiity 7. FUND ANALYSIS 31 August 2023 Expendlture 31 August 2024 Gifts Interest General lund Designated fvnd: Extemal Mlnistrles Fund leelow) (5.328) 27.015 170 23,342 (1,4851 18.698 9.852 11,fj45 18,905 37 170 Extemal Ministries Fund A designated fund has been set up as External Ministries Fund, for the purpose of supporting various ministiies in the UK and overseas, and for paying visiting mintste for their ministy at FERN. Certain donors have ebected to place their giving into this fund and In the year to 31st August 2024 there has been r1ved £9.852 and expended £11,645 Analysls of net assets between funds General Fund Deslgnated Fund Totsl Building Soety. No. 1 Account No. 2 Account 13.587 13,587 833 833 C88h 833 8. TRANSACTIONS WITH TRUSTEES Keith Fawcett Craven and Avril VictQTia Grn reiVed of £21079 duriry the year12023- £21,). 9. CONTROLLING PARTY The Churth was controtied by the Tnjslees throughout the cuwent arnl previou% year. Page 10
FERN CHRISIIAN FELLOYffjHIP NETINCOMING1(IMYMl1IR$OuXCEs FfAiIHEYEAR &IDE031 AUGLBT2 Yearended 31 Aygu5t2023 Jl August2024 INCONG RESOURCES GfftNid Rec¥erabte 6,401 170 915 35.&35 RESOURCES EXPENDED 21, NewLile paper-SLknxrwts HArth Methothst& Lee$Me11 19 2J40 104 341 612 1.461 19 2,181 72 Stmdrfes 36 1,720 DoriiM.' Leesmel hire DOnatn.. knon Donauon.. Jonathmrb, IArDstry Donation.. Chris08n ¢eM Donauon.. VWAll3 Don8UM: Crvlixd K CCLI 100 191 169 1ts) Donatirffi: sieth Pkn Donati(ffj: Tane DOnlL." NJi5terF¥tett-Loye Grt 100 150 120 DDnatiorkBabylle irseTrl. T8meSSa9t 915 DtyWti0rr.P¢aphet 1t#J [knaon..Er¥beth USAMin OonaUon.'Jcffl3than. NknIstyGrawo Donaiknn'.Open dqrA5 Doniun".Pd & ne{TIlhI DonatiDn".FIMts Delpf¢8 D8y Donation'.FlmrsTr4 DorAti0n'.LeMthty 10 ThOrna5{A¥Dpryrtj lan Bal CUF l** 179 35310 Furtds Yan¢è 81 f Seothkner2023 13370 19,046 Fund5 BplBTKe a131 patgu#2L4 15.420 13270 Pap11