## 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: 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: 13 September 2023 Page 3 ## **BLACKBURN COMMUNITY CHURCH** ## **RECEIPTS AND PAYMENTS ACCOUNT** ## **FOR THE YEAR ENDED 31 DECEMBER 2022** |Note
**Receipts**
_Voluntary receipts_
Gifts and offerings
Grants
Gift aid tax recovered
_Other receipts_
Income from events
Rental income
Bank interest
**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
£
48,377
-
19,152|Restricted
Funds
£
2,930

5,506
664|Total
2022
£
51,308
5,506
19,816
76,629
3,845
7,814
508
**88,797**

17,778
61,891
15,048

3,830
**98,547**
(9,750)
-
(9,750)
151,657
**141,907**|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