REGISTERED CHARITY NUMBER: 1044104
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 October 2021
for
The Upper Room Christian Fellowship (Middleton)
Daniel Sam Limited Chartered Accountants 61 Plodder Lane Farnworth Bolton BL4 0BX
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The Upper Room Christian Fellowship (Middleton)
Contents of the Financial Statements for the Year Ended 31 October 2021
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|Report|of the|Trustees|1|to|3|
|Independent|Examiner's|Report|4|
|Statement|of Financial|Activities|5|
|Balance|Sheet|6|
|Notes|to|the|Financial|Statements|7|to|Il|
|Reconciliation|of Income|and Expenditure|12|
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|Reconciliation|of Funds|13|
|Detailed|Statement|of Financial|Activities|14|
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The Upper Room Christian Fellowship (Middleton)
Report of the Trustees
for the Year Ended 31 October 2021
The trustees present their report with the financial statements of the charity for the year ended 31 October 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective | January 2019).
OBJECTIVES AND ACTIVITIES:
Objectives and aims
The charity's objects align with advancing the Christian faith, supporting lives and building people up by proclaiming the full doctrine, beliefs and practices of Christianity.
Public benefit
The board of trustees is satisfied with the performance of the charity during the year and in planning the activities the trustees have had regard to the Charity Commission's guidance on public benefit.
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The Upper Room Christian Fellowship (Middleton)
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Report of the Trustees for the Year Ended 31 October 2021
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In support of the objectives, the main activities and services of the church for public benefit are centred around the areas of:
Meetings
A schedule of meetings is held each week, both during the daytime and evenings to; serve peoples' needs, build up peoples’ lives, impart biblical truths, provide ministry and promote prayer, healing, deliverance and build the community and advance our aims. Meetings included; leadership meetings, healing prayer clinic, toddlers sessions, bible study, women's meetings, deliverance and intercessional prayer meetings, and men's breakfast meetings that support men from a wide network of groups and churches.
Meetings were attended by members of the fellowship, public, visitors and visiting guest speakers. Many meetings are published on social media platforms to make them easily accessible outside of meetings for the benefit of non-attendees and the wider public.
Community support & provision
The church has continued to support the development and restoration of the local community, holding strong links into the local area of Middleton through the provision of support groups and activities as well as offering opportunities to pray for personal needs, encouragement and healing.
The church introduced, a new Toddler group, which was well attended - with a waiting list for places - The group has supported the families in providing parents and children with the opportunity to network and develop relationships.
At Christmas 2021 we engaged and worked alongside the charity ‘Mission Christmas’ to secure and co-ordinate the distribution of gifts and toys to over 40 families in the local Middleton area, providing welcomed and timely provision for struggling families.
Attendance
Church numbers remain strong, and we continue to see the growth of families attending the fellowship from different nations and countries. The fellowship has an established and wide multi-national make-up. New members are introduced and encouraged to grow and progress.
Growth and Development
The fellowship has continued to deepen its understanding of the Christian faith, the place and purpose of the church in lives and the community. The leadership continues to encourage the fellowship members to grow through training, prayer, personal study and devotions.
New members and visitors are encouraged to develop their faith and they are encouraged to participate at all levels of fellowship life and activity.
International support
We continue to provide financial and prayer support to a variety of other organisations and individuals, internationally. The updating of the church's social media platforms has enabled the continued encouragement of our international partnerships.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust initially adopted in December 1994 and constitutes an unincorporated charity.
Organisational structure
The Trustees comprise of two members of the church (Elders) and one external member.
The Elders of the church (including the Senior Leader) are responsible for the spiritual affairs of the Church. Elders are presently appointed from amongst the members of the church, by church vote/nomination. The Elders of the church are not remunerated and do not hold any of the assets of the church.
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The Upper Room Christian Fellowship (Middleton)
Report of the Trustees for the Year Ended 31 October 2021
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1044104 ;
Principal address 20-22 Middleton Gardens Middleton . Manchester M24 4DF
Trustees R Morley (appointed 29.4.21) Rev RC Towle B Mudzingwa (appointed 29.4.21) C Taylor (resigned 29.4.21) C Roach (resigned 29.4.21)
Independent Examiner Daniel Sam Limited Chartered Accountants 61 Plodder Lane Farnworth Bolton BL4 0BX Approved by order of the board of trustees on DafWDE
and signed on its behalf by:
R Morley - Trustee
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Independent Examiner's Report to the Trustees of The Upper Room Christian Fellowship (Middleton)
Independent examiner's report to the trustees of The Upper Room Christian Fellowship (Middleton)
[report to the charity trustees on my examination of the accounts of The Upper Room Christian Fellowship (Middleton) (the Trust) for the year ended 31 October 2021.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act’).
T report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followedall ‘applicable Directions given by the Charity Commission under section 145(5)(b) of the 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:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
T 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.
Gracian Daniel-Sam
Daniel Sam Limited Chartered Accountants 61 Plodder Lane Farnworth Bolton BL4Date: ELLY0BX ; (22...
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The Upper Room Christian Fellowship (Middleton)
;
Statement of Financial Activities for the Year Ended 31 October 2021
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|31.10.21|31.10.20|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|£|
|INCOME AND ENDOWMENTS|FROM|
|Donations|and|legacies|76,383|~|76,383|73,071|
|Investment|income|.|2|13|-|13|27|
|Total|76,396|-|76,396|73,098|
|EXPENDITURE|ON|
|Charitable|activities|
|Ministry|72,442|-|72,442|68,170|
|Mission|8,236|392|8,628|12,501|
|Administration|300|-|300|280|
|Total|80,978|392|81,370|80,951|
|NET|INCOME/(EXPENDITURE)|(4,582)|(392)|(4,974)|(7,853)|
|RECONCILIATION|OF|FUNDS|
|Total funds|brought|forward|77,734|392|78,126|85,979|
|TOTAL FUNDS|CARRIED FORWARD|73,152|-|73,152|78,126|
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The notes form part of these financial statements
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The Upper Room Christian Fellowship (Middleton)
Balance Sheet 31 October 2021
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|31.10.21|31.10.20|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|£|
|FIXED|ASSETS|
|Tangible|assets|5|5,979|-|5,979|8,736|
|CURRENT|ASSETS|.|
|Debtors|6|1,029|-|1,029|-|
|Cash|at bank|and|in|hand|69,982|-|69,982|70,780|
|71,011|-|71,011|70,780|
|CREDITORS|
|Amounts|falling due within|one|year|7|(3,838)|-|(3,838)|(1,390)|
|NET CURRENT ASSETS|67,173|-|67,173|69,390|
|TOTAL|ASSETS|LESS|CURRENT|
|LIABILITIES|.|73,152|-|73,152|78,126|
|NET ASSETS|73,152|-|73,152|78,126|
|FUNDS|8|
|Unrestricted|funds|73,152|77,734|
|Restricted|funds|-|392|
|TOTAL FUNDS|73,152|78,126|
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The financial statements were approved by the Board of Trustees and authorised for issue on [4/22 and were signed on its behalf by:
R Morley - Trustee
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The notes form part of these financial statements
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The Upper Room Christian Fellowship (Middleton)
Notes to the Financial Statements for the Year Ended 31 October 2021
,
- ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts tn accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources,
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Furniture and equipment
- 20% on cost
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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The Upper Room Christian Fellowship (Middleton)
Notes to the Financial Statements - continued for the Year Ended 31 October 2021
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- INVESTMENT INCOME
Deposit account interest
| 31.10.21 | 31.10.20 |
|---|---|
| £ | £ |
| 13 | 2! |
3. TRUSTEES’ REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 October 2021 nor for the year ended 31 October 2020.
Trustees’ expenses
There were no trustees' expenses paid for the year ended 31 October 2021 nor for the year ended 31 October 2020.
- STAFF COSTS
The average monthly number of employees during the year was as follows:
| 31.10.21 | 31.10.20 | |
|---|---|---|
| Ministry | 1 | 1 |
| Support | 1 | 1 |
| 2 | 2 |
No employees received emoluments in excess of £60,000.
- TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | ||
|---|---|---|
| Furniture | ||
| and | ||
| equipment | ||
| £ | ||
| COST | . | |
| At 1 November 2020 | 14,560 | |
| Additions | 160 | |
| At 31 October2021 | 14,720 | |
| DEPRECIATION | ||
| At 1 November2020 | 5,824 | |
| Charge foryear | 2,917 | |
| At 31 October2021 | 8,741 | |
| NETBOOKVALUE | ||
| At 31 October2021 | 5,979 | |
| At31October2020 | 8,736 |
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The Upper Room Christian Fellowship (Middleton)
Notes to the Financial Statements - continued for the Year Ended 31 October 2021
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|6.|DEBTORS:|AMOUNTS|FALLING DUE|WITHIN|ONE|YEAR|
|31.10.21|31.10.20|
|;|£|£|
|Prepayments|and|accrued income|1,029|-|
|7.|CREDITORS:|AMOUNTS FALLING DUE|WITHIN|ONE YEAR|
|31.10.21|31.10.20|
|£|£|
|Taxation|and|social|security|746|772|
|Other|creditors|:|3,092|618|
|3,838|1,390|
|8.|MOVEMENT|IN FUNDS|
|Net|
|At|movement|At|
|1.11.20|in|funds|31.10.21|
|£|£|£|
|Unrestricted|funds|
|General|fund|77,734|(4,582)|73,152|
|Restricted|funds|
|Restricted|fund|392|(392)|-|
|TOTAL|FUNDS|78,126|(4,974)|73,152|
|Net movement|in|funds,|included|in the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|76,396|(80,978)|(4,582)|
|Restricted|funds|
|Restricted|fund|-|(392)|(392)|
|TOTAL FUNDS|76,396|(81,370)|(4,974)|
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The Upper Room Christian Fellowship (Middleton)
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Notes to the Financial Statements - continued for the Year Ended 31 October 2021
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
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|---|---|---|---|---|---|---|---|---|---|---|---|
|Net|
|At|movement|At|
|1.11.19|in|funds|31.10.20|
|.|£|£|£|
|Unrestricted|funds|
|General|fund|85,829|(8,095)|77,734|
|Restricted|funds|
|Restricted|fund|150|242|392|
|TOTAL FUNDS|85,979|(7,853)|78,126|
|Comparative|net movement|in|funds,|included|in the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|71,731|(79,826)|(8,095)|
|Restricted|funds|
|Restricted|fund|1,367|(1,125)|242|
|TOTAL FUNDS|73,098|(80,951)|(7,853)|
|A|current|year|12 months|and prior year|12|months|combined|position|is|as|follows:|
|Net|
|At|movement|At|
|1.11.19|in|funds|31.10.21|
|£|£|£|
|Unrestricted|funds|
|General|fund|85,829|(12,677)|73,152|
|Restricted|funds|
|Restricted fund|150|(150)|-|
|TOTAL FUNDS|85,979|(12,827)|73,152|
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The Upper Room Christian Fellowship (Middleton)
Notes to the Financial Statements - continued for the Year Ended 31 October 2021
8. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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|Incoming|Resources|Movement|
|;|resources£|expended£|in|funds£|
|Unrestricted|funds|
|General|fund|148,127|(160,804)|(12,677)|
|Restricted|funds|
|Restricted|fund|1,367|517)|(150)|
|TOTAL FUNDS|149,494|(162,321)|2,827)|
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- RELATED PARTY DISCLOSURES
Mr David Morley (father of trustee Richard Morley) received gross wages of £40,000 during the year (2020: £40,000) and employer pension contributions of £1,013 (2020: £1,014) in his role as minister of the church.
There were no other related party transactions for the year ended 31 October 2021.
- FORST YEAR ADOPTION
Prior to this year the charity prepare receipts and payments accounts as permitted under $133 of the Charities Act 2011. This is the first year that the charity has adopted FRS 102 and the changes to the funds on transition are explained further in the following sections.
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The Upper Room Christian Fellowship (Middleton)
Reconciliation of Income and Expenditure for the Year Ended 31 October 2020
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|---|---|---|---|---|---|
|Effect|of|
|transition|to|
|UK GAAP|__—_FRS|102|FRS|102|
|Notes|£|£|£|
|INCOME|AND ENDOWMENTS FROM|
|Donations|and|legacies|73,071|-|73,071|
|Investment|income|.|27|-|27|
|Total|73,098|-|73,098|
|EXPENDITURE|ON|
|Charitable|activities|
|Ministry|1|65,258|2,912|68,170|
|Mission|12,501|-|12,501|
|Administration|2|260|20|280|
|Total|78,019|2,932|80,951|
|NET INCOME/(EXPENDITURE)|(4,921)|(2,932)|(7,853)|
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The Upper Room Christian Fellowship (Middleton)
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Reconciliation of Funds At 31 October 2020
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|---|---|---|---|---|---|---|---|---|---|
|Effect|of|
|transition|to|
|UK GAAP|FRS|102|FRS|102|
|Notes|£|£|£|
|FIXED|ASSETS|
|Tangible|assets|1|-|8,736|8,736|
|CURRENT ASSETS|:|
|Debtors|-|-|-|
|Cash|at bank|and|in|hand|70,780|-|70,780|
|70,780|-|70,780|
|CREDITORS|
|Amounts|falling|due|within|one|year|2|(353)|(1,037)|(1,390)|
|NET CURRENT ASSETS|70,427|(1,037)|69,390|
|TOTAL ASSETS|LESS|CURRENT|
|LIABILITIES|70,427|7,699|78,126|
|NET ASSETS|70,427|7,699|78,126|
|FUNDS|
|Unrestricted|funds|70,035|7,699|77,734|
|Restricted|funds|392|-|392|
|TOTAL FUNDS|70,427|7,699|78,126|
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Notes to the reconciliation of funds: Explanation of changes to previously reported funds:
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Recognition of the charity’s furniture and equipment as though they had been accounted for previously under the historical cost convention.
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Recognition of the charity’s accruals and unpaid social security
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The Upper Room Christian Fellowship (Middleton)
| Detailed Statement ofFinancial | Activities | |||
|---|---|---|---|---|
| for the YearEnded 31 October2021 | ||||
| , | 31.10.21 | 31.10.20 | ||
| £ | £ | |||
| INCOME ANDENDOWMENTS | ||||
| Donations and legacies | . | |||
| Gifts | 10,001 | 1,420 | ||
| Offerings and tithes | 54,178 | 57,134 | ||
| Gift aid | . | 11,954 | 14,028 | |
| Other income | 250 | 489 | ||
| 76,383 | 73,071 | |||
| Investment income | ||||
| Deposit account interest | 13 | 27 | ||
| Total incoming resources | 76,396 | 73,098 | ||
| EXPENDITURE | ||||
| Charitable activities | ||||
| Wages | 43,964 | 41,000 | ||
| Social security | 308 | 329 | ||
| Pensions | 1,013 | 1,014 | ||
| Rent | 18,000 | 18,000 | ||
| Rates and water | 331 | - | ||
| Insurance | 2,334 | - | ||
| Light andheat | 1,560 | 3,114 | ||
| Telephone | 618 | - | ||
| Sundries | 160 | 117 | ||
| Materials, books and training | 290 | 640 | ||
| Gifts to other missions | 3,655 | 7,625 | ||
| Other gifts | 3,803 | 1,285 | ||
| Subscriptions | 557 | 382 | ||
| Repairs andmaintenance | 390 | 662 | ||
| Coffee shop costs | 656 | 1,958 | ||
| Outreach events | 314 | 723 | ||
| Children's work | - | 910 | ||
| Depreciation ofequipment | 2,917 | 2,912 | ||
| 81,070 | 80,671 | |||
| Support costs | ||||
| Governance costs | ||||
| Accountancy and legal fees | 300 | 280 | ||
| Total resourcesexpended | 81,370 | 80,951 | ||
| Netexpenditure | (4,974) | (7,853) |
This page does not form part of the statutory financial statements
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