2022-12-31-accounts - Blackburn Community Church

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Blackburn Community Church

Report and Accounts Year ended 31 December 2022

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

BLACKBURN COMMUNITY CHURCH

LEGAL AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2022

WORKING NAME OF THE CHARITY	Community Church Blackburn
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
	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
Independent Examiner's Report	3
Receipts and Payments Account	4
Statement of Assets and Liabilities	5
Notes to the Accounts	6

Page 1

BLACKBURN COMMUNITY CHURCH

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2022

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 (CCB) is a church of around 50 adults and their families. During 2022, the church met in person at Wesley Hall Methodist Church, in members homes and some meetings were held by Zoom or in a Zoom/in person hybrid mode. The church continued to employ a full time pastor and a part time administrator. Kairos Housing (providing accommodation for refugees and asylum seekers) has now become a separate charity.

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 £88,797 (2021: £68,434). Expenditure for the year was £98,547 (2021: £63,033). As a result the deficit for the year was £9,750 (2021: a surplus of £5,401) and the cash held by the charity decreased by that amount to £141,907. Of this cash £103,019 was held for restricted purposes leaving £38,888 for the charity's day to day activities.

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 expenditure vary adversely. At the year end the charity held unrestricted cash of £38,888 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: 12 September 2023

Page 2

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 2022 on pages 4 to 6 following.

Responsibilities and basis of report

As the trustees of the Trust 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:

accounting records were not kept in accordance with section 130 of the 2011 Act; or
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: 13 September 2023

Page 3

BLACKBURN COMMUNITY CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2022

Unrestricted Funds £ 48,377 - 19,152	Restricted Funds £ 2,930 5,506 664	Total 2021 £ 48,626 8,750 11,058
67,529 3,845 - 508 71,882 11,619 51,608 7,141 2,911 73,279 (1,397) (564) (1,961) 40,849 38,888	9,101 - 7,814 - 16,915 6,159 10,283 7,907 919 25,268 (8,353) 564 (7,789) 110,808 103,019	68,434 - - -
		68,434
		5,744 49,104 4,612 3,573
		63,033
		5,401 -
		5,401 146,256
		151,657

The notes on page 6 form part of these accounts.

Page 4

BLACKBURN COMMUNITY CHURCH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 31 DECEMBER 2022

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 creditors	Unrestricted Funds £ 38,888 38,888 894 - 894 1,080 - 555 1,635	Restricted Funds £ 103,019 103,019 - - - - - - -	2022 £ 141,907 141,907 894 - 894 1,080 - 555 1,635	2021 £ 151,657
				151,657
				8,731 65
				8,796
				1,050 130 522
				1,702

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 12 September 2023

The notes on page 6 form part of these accounts.

Page 5

BLACKBURN COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

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	Restricted	Total	Total
			Fund	Fund	2022	2021
			£	£	£	£
2	Premises
	Rent		9,203	-	9,203	3,527
	Building upkeep, maintenance and utilities		-	6,159	6,159	575
	Equipment		1,809	-	1,809	1,067
	Insurance		607	-	607	575
			11,619	6,159	17,778	5,744
3	Ministry
	Employment costs		36,769	10,053	46,822	40,074
	Staff expenses including travel		446	171	617	486
	Children's and youth work including New Day event		8,161	-	8,161	1,810
	Training		1,325	-	1,325	2,238
	Outreach		540	-	540	2,093
	Website and internet		1,013	58	1,071	262
	Worship and PA costs		2,060	-	2,060	1,519
	Gifts to visiting speakers		290	-	290	489
	Other meeting costs including catering		1,005	-	1,005	133
			51,608	10,283	61,891	49,104
	The employment costs referred to above are in respect of the church's		minister, his wife	(who is employed	as church administrator) and
	a facilitator for the Kairos Housing project.
4	Grants paid
	Grants to Kairos Housing after it became an independent charity		-	6,860	6,860	-
	Other grants made to help relieve poverty		3,112	1,047	4,159	2,183
	Gifts to support UK and overseas mission		4,029	-	4,029	2,429
			7,141	7,907	15,048	4,612
5	Office and other expenses
	Independent examiner's fee for
	preparing and examining the accounts		1,050	-	1,050	1,020
	Other professional services		332	-	332	559
	Other costs		1,528	919	2,447	1,994
			2,911	919	3,830	3,573
6	Restricted funds
		At 1.1.22	Receipts	Payments	Transfers	At 31.12.22
		£	£	£	£	£
	Building fund	103,019	-	-	-	103,019
	Kairos housing fund	7,789	16,915	(25,268)	564	-
		110,808	16,915	(25,268)	564	103,019

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 6