## Blackburn Community Church
Report and Accounts Year ended 31 December 2023
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **BLACKBURN COMMUNITY CHURCH**
## **LEGAL AND ADMINISTRATIVE DETAILS**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
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 (resigned 3 February 2024) Gina Berry - Chair Sylvanus Bowlin Miriam Hamilton Geoffrey Shanks (resigned 3 February 2024)
INDEPENDENT EXAMINER
Ajay Rajani FCIE Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
## **INDEX**
|**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 2023**
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 2023, 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 however the part time administrator left in Jan 2023 due to other employment and was not replaced.
Kairos Housing (providing accommodation for refugees and asylum seekers) which started as a ministry from Community Church Blackburn and operated within the charitable structure of the church has now become a fully separate charity.
In August 2023 Community Church Blackburn hosted and enabled around 120 young people to attend a week’s festival called Newday to hear the good news of Jesus. To assist in this and future years the Trustees agreed it was wise to purchase a professional Marquee as an asset which involved an outlay of £6,679.
Community Church Blackburn has played a significant role over the year in leading church unity and ecumenical initiatives in Blackburn with Darwen.
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 £69,707 (2022: £88,797) and expenditure was £78,294 (2022: £98,547). As a result the deficit for the year was £8,587 (2022: a deficit of £9,750) and the cash held by the charity decreased by that amount to £133,320. Of this cash £105,003 was held for restricted purposes leaving £28,317 for the charity's day to day activities.
In the second half of the previous year Kairos Housing became a separate charity and, this year, there were almost no transactions for Kairos Housing. As a result this year both income and expenditure have fallen significantly. Ignoring Kairos, income was £69,214 compared with £71,882 in 2022, expenditure was £78,121 compared with £73,279 in 2022, and the deficit was £8,907 compared with £1,397 in 2022. This year the charity spent £6,679 on a marquee; without this exceptional expenditure, this year's deficit would have been £2,228.
## **Reserves Policy**
The Trustees aim to hold unrestricted cash of no less than £24,000, which equates to about 4 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 £28,317 and the charity is complying with its reserves policy.
Page 2
## **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:
## Gina Berry
Gina Berry (Oct 22, 2024 20:56 GMT+1)
……………………………………………………………………………….
Gina Berry - Chair
Date: Oct 22, 2024
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 2023 on pages 5 to 7 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 (Oct 23, 2024 16:09 GMT+1)
Ajay Rajani FCIE Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
> Date: Oct 23, 2024
Page 4
## **BLACKBURN COMMUNITY CHURCH**
## **RECEIPTS AND PAYMENTS ACCOUNT**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
|Note
**Receipts**
_Voluntary receipts_
Gifts and offerings
Grants
Gift aid tax recovered
_Other receipts_
Income from events including NewDay
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
Purchase of fixed assets (a marquee)
D
**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
£
49,528
-
11,919|Restricted
Funds
£
1,144
474
-|Total
2023
£
50,673
474
11,919
63,066
4,475
-
2,167
**69,707**
12,450
49,694
6,139
3,333
71,615
6,679
**78,294**
(8,587)
-
(8,587)
141,907
**133,320**|Total
2022
£
51,308
5,506
19,816|
|---|---|---|---|---|
||61,448
4,475
-
539
**66,462**
12,450
49,520
4,554
3,333
69,857
6,679
**76,536**
(10,074)
(497)
(10,571)
38,888
**28,317**|1,618
-
-
1,628
**3,246**
-
173
1,585
-
1,758
-
**1,758**
1,487
497
1,984
103,019
**105,003**||76,629
3,845
7,814
508|
|||||**88,797**|
|||||17,778
61,891
15,048
3,830|
|||||98,547
-|
|||||**98,547**|
|||||(9,750)
-|
|||||(9,750)
151,657|
|||||**141,907**|
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 2023**
|**A**
**Cash funds**
Cash at bank
**B**
**Other monetary assets**
Gift aid due
**C**
**Liabilities**
Accounts preparation and examination fees
Payroll creditors
**D**
**Assets retained for charity's own use**
Marquee tent purchased in 2023|Unrestricted
Funds
£
28,317
**28,317**
413
**413**
1,116
455
**1,571**|Restricted
Funds
£
105,003
**105,003**
-
**-**
-
-
**-**
Fund to
which asset
belongs
Unrestricted|2023
£
133,320
**133,320**
413
**413**
1,116
455
**1,571**
Cost
6,679|2022
£
141,907|
|---|---|---|---|---|
|||||**141,907**|
|||||894|
|||||**894**|
|||||1,080
555|
|||||**1,635**|
|||||Current
Value|
|||||5,900|
The current vaue of the marquee has been estimated by the trustees. The charity also owns and insures some other items of moveable equipment used in its meetings. These assets belong to unrestricted funds and the market value of these assets at the year end is not significant.
The accounts were approved by the trustees and signed on their behalf by:
Gina Berry (Oct 22, 2024 20:56 GMT+1)Gina Berry Oct 22, 2024 ………………………………………………………………………………. ……………………………………………… Gina Berry - Chair Date
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 2023**
## **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.
|**2**
**Premises**
Rent
Building upkeep, maintenance and utilities
Equipment
Insurance
**3**
**Ministry**
Employment costs
Staff expenses including travel
Children's and youth work including New Day event
Training
Outreach
Website and internet
Worship and PA costs
Gifts to visiting speakers
Other meeting costs including catering|**General**
**Fund**
**£**
10,197
-
1,572
680
12,450
29,670
632
11,068
1,875
1,972
909
1,130
435
1,829
49,520|**Restricted**
**Fund**
**£**
-
-
-
-
-
173
-
-
-
-
-
-
-
-
173|**Total**
**2023**
**£**
10,197
-
1,572
680
12,450
29,843
632
11,068
1,875
1,972
909
1,130
435
1,829
49,694|**Total**
**2022**
**£**|
|---|---|---|---|---|
|||||9,203
6,159
1,809
607|
|||||17,778|
|||||46,822
617
8,161
1,325
540
1,071
2,060
290
1,005|
|||||61,891|
This year's employment costs relate to the church minister. The previous year's employment costs also included the church minister's wife (who was employed as church administrator) and a facilitator for the Kairos Housing project; the employment of both of these individuals ended in December 2022.
## **4 Grants paid**
|Grants to Kairos Housing after it became an independent charity
Other grants made to help relieve poverty
Gifts to support UK and overseas mission
**5**
**Office and other expenses**
Independent examiner's fee for
preparing and examining the accounts
Other professional services
Other costs
**6**
**Restricted funds**
At 1.1.23
£
Building fund
103,019
Kairos housing fund
-
Turkey earthquake fund
-
103,019|-
2,143
2,411
4,554
1,080
1,093
1,160
3,333
Receipts
£
1,628
493
1,125
3,246|-
1,585
-
1,585
-
-
-
-
Payments
£
-
(173)
(1,585)
(1,758)|-
3,728
2,411
6,139
1,080
1,093
1,160
3,333
Transfers
£
357
(320)
460
497|6,860
4,159
4,029|
|---|---|---|---|---|
|||||15,048|
|||||1,050
752
2,027|
|||||3,830|
|||||At 31.12.23
£
105,003
-
-|
|||||105,003|
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. This year's transfer from the fund returns a loan received last year from unrestricted funds so that this fund wasn't in deficit on 31 December 2022.
The restricted **Turkey earthquake fund** was created from donations received to help those affected by the earthquake in Turkey.
Page 7