## Blackburn Community Church
## Report and Accounts
Year ended 31 December 2021
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **BLACKBURN COMMUNITY CHURCH**
## **LEGAL AND ADMINISTRATIVE DETAILS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
ADDRESS FOR CORRESPONDENCE Wesley Hall Feilden Street Blackburn BB2 1LQ CHARITY REGISTRATION NUMBER 1041251 GOVERNING DOCUMENT Declaration of Trust dated 12 September 1994 amended by supplemental deeds in 2001. TRUSTEES Angela Shanks - Chair Gina Berry - Treasurer Sylvanus Bowlin Miriam Hamilton (appointed 16 September 2021) Geoffrey Shanks INDEPENDENT EXAMINER Ajay Rajani FCIE Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
|**INDEX**||
|---|---|
|Legal and Administrative Details|1|
|Report of the Trustees|2-3|
|Independent Examiner's Report|4|
|Receipts and Payments Account|5|
|Statement of Assets and Liabilities|6|
|Notes to the Accounts|7|
Page 1
## **BLACKBURN COMMUNITY CHURCH**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
The Trustees have pleasure in submitting the Report and Accounts for the year.
## **Objects of the Charity**
The primary objective of the Trust is the advancement of the Christian religion. This objective is met through the weekly services held locally at the Wesley Hall in Blackburn. The church also supports mission and relief activities in the UK and overseas.
## **Governance**
The policy and operating decisions of the charity rest with the Trustees who meet regularly to monitor the activities of the charity.
New Trustees are appointed by the existing Trustees.
## **Review of the Year**
Community Church Blackburn (a church of around 50 adults and their families) met on-line and/or physically (at Wesley Hall Methodist Church and at members’ homes) during 2021, in response to government guidance, which changed throughout the year as the COVID pandemic evolved. The church continued to employ a full time pastor and a part time administrator. The church also supported the development of Kairos, a project providing support and housing to a small number of refugees and asylum seekers in Blackburn. In 2022 a new charity has been established to run the Kairos project.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
## **Financial Review**
Receipts for the year were £68,434 (2020: £66,581). Expenditure for the year was £63,033 (2020: £66,126). As a result the surplus for the year was £5,401 (2020: £456) and the cash held by the charity increased by that amount to £151,657. Of this cash £110,808 was held for restricted purposes leaving £40,849 for the charity's day to day activities.
As explained in the 2020 accounts, the charity did not have a bank account between mid September 2019 and early February 2020. In the period between September 2019 and 31 December 2019, the charity's supporters made payments totalling £15,294 for the charity so that it could continue to operate; these supporters were reimbursed in 2020 once the new bank account had been opened. Some supporters who make regular donations electronically held onto the donations they would have made during the period to 31 December 2019 until the new bank account had been opened; these donations totalled £10,445. These receipts and payments were not included in the 2019 Receipts and Payments Account but were included in the 2020 Receipts and Payments Account and are included in the comparatives disclosed for 2020 in these accounts. If these receipts and payments had been included in the 2019 Receipts and Payment Account then:
a) the income for 2020 would have been £56,136.
b) the expenditure for 2020 would have been £50,832.
c) the cash surplus for 2020 would have been £5,304.
Page 2
## **BLACKBURN COMMUNITY CHURCH**
## **REPORT OF THE TRUSTEES CONTINUED**
## **Reserves Policy**
The Trustees aim to hold unrestricted cash of no less than £30,000, which equates to about 6 month's usual unrestricted expenditure, so that the charity could continue to operate should income and / or expenditue vary adversely. At the year end the charity held unrestricted cash of £40,849 and the charity is complying with its reserves policy.
## **Trustees' Responsibilities**
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:
Angela Shanks
………………………………………………………………………………. Angela Shanks
Date: 25 September 2022
Page 3
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF BLACKBURN COMMUNITY CHURCH**
I report to the trustees on my examination of the accounts of Blackburn Community Church (the charity) for the year ended 31 December 2021 on pages 5 to 7 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 those records.
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.
## Ajay Rajani
Ajay Rajani FCIE Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: 26 September 2022
Page 4
## **BLACKBURN COMMUNITY CHURCH**
## **RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021**
|Note
**Receipts**
_Voluntary receipts_
Gifts and offerings
Grants
Gift Aid tax recovered
**Total receipts**
**Payments**
_Payments in furtherance of the church's objectives_
Premises
2
Ministry
3
Grants paid
4
Office and other expenses
5
**Total payments**
**Net receipts/(payments) before transfers**
Transfers between funds
**Net movement in funds**
**Cash funds at 1 January**
**Cash funds at 31 December**
A|Unrestricted
Funds
£
44,929
-
11,058
55,987
5,169
46,242
4,272
2,692
58,375
(2,388)
-
(2,388)
43,237
40,849|Restricted
Funds
£
3,697
8,750
-
12,447
575
2,862
340
881
4,658
7,789
-
7,789
103,019
110,808|Total
2021
£
48,626
8,750
11,058
68,434
5,744
49,104
4,612
3,573
63,033
5,401
-
5,401
146,256
151,657|Total
2020
£
55,250
-
11,331|
|---|---|---|---|---|
|||||66,581|
|||||7,814
42,121
11,302
4,889|
|||||66,126|
|||||456
-|
|||||456
145,801|
|||||146,256|
The notes on page 7 form part of these accounts.
Page 5
## **BLACKBURN COMMUNITY CHURCH**
## **STATEMENT OF ASSETS AND LIABILITIES**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
|**A**
**Cash funds**
Cash at bank
**B**
**Other monetary assets**
Gift aid due
Refunds due
**C**
**Liabilities**
Accounts preparation and examination fees
Venue hire
Payroll taxes|Unrestricted
Funds
£
40,849
**40,849**
8,366
65
**8,431**
1,050
130
522
**1,702**|Restricted
Funds
£
110,808
**110,808**
365
-
**365**
-
-
-
**-**|2021
£
151,657
**151,657**
8,731
65
**8,796**
1,050
130
522
**1,702**|2020
£
146,256|
|---|---|---|---|---|
|||||**146,256**|
|||||8,294
506
|
|||||**8,800**
|
|||||1,020
-
345|
|||||**1,365**|
## **D Assets retained for charity's own use**
The charity owns and insures some items of moveable equipment used in its meetings. These assets belong to unrestricted funds; the market value of these assets at the year end was not significant.
The accounts were approved by the trustees and signed on their behalf by:
## Angela Shanks
……………………………………………………………………………….
Angela Shanks Date: 25 September 2022
The notes on page 7 form part of these accounts.
Page 6
## **BLACKBURN COMMUNITY CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **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.
Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 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.
|**General**
**Fund**
**£**
**2**
**Premises**
Insurance
575
Rent
3,527
Building upkeep and maintenance
-
Equipment
1,067
5,169
**3**
**Ministry**
Employment costs
37,474
Staff expenses and training
310
Children's and youth work
1,810
Travelling expenses
176
Training
2,238
Outreach
2,093
Website and email costs
-
Worship and PA costs
1,519
Gifts to visiting speakers
489
Events and catering
133
46,242
**4**
**Grants paid**
Relief of poverty
1,843
Gifts to support UK and overseas mission
2,429
4,272
**5**
**Office and other expenses**
Independent examiner's fee for
preparing and examining the accounts
1,020
Other professional services
559
Other costs
1,113
2,692
**6**
**Restricted funds**
At 1.1.21
Receipts
£
£
Building fund
103,019
-
Kairos housing fund
-
12,447
103,019
12,447
The employment costs referred to above are in respect of the church's minister, his wife
facilitator for the Kairos Housing project.|**Restricted**
**Total**
**Total**
**Fund**
**2021**
**2020**
**£**
**£**
**£**
-
575
747
-
3,527
5,413
575
575
-
-
1,067
1,655
575
5,744
7,814
2,600
40,074
36,113
-
310
259
-
1,810
94
-
176
178
-
2,238
402
-
2,093
3,121
262
262
781
-
1,519
734
-
489
300
-
133
139
2,862
49,104
42,121
340
2,183
5,391
-
2,429
5,911
340
4,612
11,302
-
1,020
2,816
-
559
938
881
1,994
1,134
881
3,573
4,889
Payments
Transfers
At 31.12.21
£
£
£
-
-
103,019
(4,658)
-
7,789
(4,658)
-
110,808
(who is employed as church administrator) and a|**Total**
**2020**
**£**|
|---|---|---|
|||747
5,413
-
1,655|
|||7,814|
|||36,113
259
94
178
402
3,121
781
734
300
139|
|||42,121|
|||11,302|
|||2,816
938
1,134|
|||4,889|
|||At 31.12.21
£
103,019
7,789|
|||110,808|
The restricted **Building fund** was created from donations given to help the charity secure suitable premises.
The restricted **Kairos housing fund** has been created from donations and grants received towards providing housing for asylum seekers and refugees.
Page 7