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2025-01-31-accounts

Sheffield Living Waters Christian Fellowship

Report and Accounts

for the year ended 31 January 2025

Contents
Page
Trustees' Report 1-2
Independent Examiner's Report 3
Receipts and Payments Account 4
Statements of Assets and Liabilities 5
Notes to the Accounts 6-7

Annual Report of the Trustees of Sheffield Living Waters Christian Fellowship for the year ended 31 January 2025

Reference and administrative details

Registered charity name

The full name of the Charity is Sheffield Living Waters Christian Fellowship, it is known locally however as the Living Waters Christian Fellowship.

Charity registration number 1049186

The Constitution is set out in the Trust Deed of the Constitution Charity dated 22 June 1995 as amended by a special resolution on 21 August 1995.

Principle office 81 Main Road, Darnall, Sheffield S9 5HL

The Trustees Mr B Coleman Mrs M Edley Mrs C Hamilton Mr N Hamilton Mr R P Panek

Independent Examiner S J Gibbs FCCA, Gibbs & Co, The Grange, Church Street, Dronfield S18 1QB

Objectives and Activities

The objects of the trust are to advance the gospel of Jesus Christ and the beliefs and practices of the Christian faith consistently with the doctrines and articles of belief set out in the schedule of the trust deed and to promote such other charitable purposes as the trustees in their absolute discretion think fit.

Achievements and performance

In addition to providing a regular public worship and other services, the church raises funds for other charities and provides support for other local groups with compatible aims.

Relations with other churches

We have continued to share times of joint fellowship with other local churches. We continue to work with Rock Christian Centre who still supports us in our food bank ministry activity which we see as serving people within our local community. This year food vouchers were brought into our church for the benefit of families in the Darnall area. This enabled us to provide food for a total of 1,000 people. We are working with Meadowhead Christian Fellowship in a more structured manner with worship and speaking support upon request to cover our holiday periods and other specific times.

Other work with groups in our area

A community cafe is still being run for the benefit of our community which provides refreshment and a warm space activity in our building. We also offer our building for a dementia café once a month, where we are supported by the workers at Darnall Well Being.

Gifts to other groups by Living Waters

The church trustees have an approved charitable giving policy. The charities selected, and the amounts given, are reported in the notes to the accounts.

1

Annual Report of the Trustees of Sheffield Living Waters Christian Fellowship for the year ended 31 January 2025

Financial Review

The Church relies on funds that have been received from offerings and donations from its members and visitors. These are supplemented by grants and gift-aid as detailed in the notes to the accounts. The trustees are satisfied with the church's financial results and position at the end of the year.

Public benefit

The trustees have given due regard to guidance published by the Charity Commission in respect of public benefit when fulfilling the objectives of the charity.

Risk analysis

The trustees have identified the principal risks to the charity as those associated with health and safety and property maintenance. The trustees are satisfied with the financial position of the trust.

Structure, Governance and Management

The church is led by a team of elders and other workers taking responsibility for the different aspects of the work. The trustees are responsible for overseeing the general work of the charity. Membership of the charity is open to any individual or corporate body who are interested in furthering the work of the charity. When necessary the charity will recruit and appoint trustees in accordance with its constitution. The trustees have given due regard to guidance published by the Charity Commission in respect of public benefit when fulfilling the objectives of the charity.

Reserves

The policy of the charity is to utilise its resources to further the objects of the trust and not therefore to establish large reserves. It is the objective of the trustees to maintain sufficient unrestricted reserves to cover six months of general expenditure in the normal course of events. They also have to be mindful of the repair and maintenance costs of the upkeep of the Church property which is currently in need of significant works.

This report was approved by the Trustees 7 October 2025

B Coleman

Pastor

2

Sheffield Living Waters Christian Fellowship

Independent Examiner's Report to the Trustees of the charity

I report to the trustees on my examination of the accounts of Sheffield Living Waters Christian Fellowship (the charity) for the year ended 31 January 2025, which are set out on pages 4 to 7.

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 Act').

I report in respect of my examination of the Trustee'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 respect of the Trust as required by section 130 of the 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.

S J Gibbs FCCA Chartered Certified Accountant The Grange, Church Street, Dronfield S18 1QB 7 October 2025

3

Sheffield Living Waters Christian Fellowship

Accounts for the year ended 31 January 2025

Receipts and Payments Account

Unrestricted
Restricted
Notes
£
£
Receipts
Planned giving
14,396
-
Weekly offerings
8,989
-
Appeals and special gifts
3
-
625
Grants and donations received
4
-
2,100
Income tax recovered on Gift-aid
5,385
-
Legacy
-
-
Rent and room hire
2,680
-
31,450
2,725
Payments
Ministry and services
5
17,625
-
Upkeep of church premises
6
6,123
-
Gifts to other causes
7
1,600
-
Charitable activities
8
38
1,584
Independent examination
475
-
Administration
9
1,591
-
27,452
1,584
Excess of receipts over payments for the year
3,998
1,141
Balances brought forward from previous year
56,410
-
Balances carried forward to next year
£
60,408
1,141
All activities derive from continuing activities.
The notes on pages 6 and 7 form an integral part of these accounts.
2025
Total
£
14,396
8,989
625
2,100
5,385
-
2,680
34,175
17,625
6,123
1,600
1,622
475
1,591
29,036
5,139
56,410
61,549
2024
Total
£
14,191
7,535
-
520
7,573
-
860
30,679
18,020
6,798
2,230
497
1,026
2,065
30,636
43
56,367
56,410

4

Sheffield Living Waters Christian Fellowship

Statement of Assets and Liabilities as at 31 January 2025

Monetary Assets
General
£
Cash in hand and on deposit
Santander current account
60,408
Net Monetary Assets
£
60,408
Other Monetary Assets and Liabilities
General
£
Debtors
Gift aid recoverable
4,453
Less Creditors and similar obligations
Independent Examination
(594)
£
3,859
Restricted
£
1,141
1,141
Restricted
£
-
-
-
Total
2025
£
61,549
61,549
2025
£
4,453
(594)
3,859
Total
2024
£
56,410
56,410
2024
£
4,571
(475)
4,096

Restricted funds

Funds received in respect of special causes have been segregated (Note 10).

Non-Monetary Assets

General
Fixed assets for Charity use at cost
£
Land and buildings
124,682
Fixtures and fittings
10,690
Equipment
9,023
£
144,395
Restricted
£
-
-
-
-
2025
£
124,682
10,690
9,023
144,395
2024
£
124,682
10,690
9,023
144,395

M Edley

Approved by the Trustees 7 October 2025 The notes on pages 6 and 7 form an integral part of these accounts.

5

Sheffield Living Waters Christian Fellowship

Notes to the Accounts for the year ended 31 January 2025

1 Accounting policies

The accounts have been prepared on a receipts and payments basis. The Trustees confirm that as far as they are aware, there is no relevant accounting information of which the examiner is unaware.

2 Winding up or disolution of the charity

If upon winding up or dissolution of the charity there remain any financial assets, after satisfaction of all debts and liabilities, the assets represented by the accumulated funds shall be transferred to some other church or charitable body or bodies having similar objects to the charity.

3 Appeals and special gifts

3 Appeals and special gifts
Unrestricted
£
Funday
-
£
-
4 Grants and donations received
Donations - Foodbank
-
Sheffield City Council - Foodbank
-
-
£
-
5 Ministry and services
Ministers salary
16,800
Ministers pension
436
Worship and pastoral activities
389
£
17,625
6 Upkeep of Church premises
Repairs and maintenance
2,777
Cleaning
174
Light, heat and rates
2,210
Insurance
962
£
6,123
7 Gifts to other causes
Open Doors
400
Darnall and Attercliffe Trust (Datic)
400
Care for the Family
400
Burngreave Food Bank
-
Other gifts
400
£
1,600
Donations
Restricted
£
625
625
100
2,000
-
2,100
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2025
Total
£
625
625
100
2,000
-
2,100
16,800
436
389
17,625
2,777
174
2,210
962
6,123
400
400
400
-
400
1,600
2024
Total
£
-
-
-
-
520
520
16,800
416
804
18,020
4,746
160
926
966
6,798
700
200
200
600
530
2,230

6

Sheffield Living Waters Christian Fellowship

Notes to the Accounts for the year ended 31 January 2025

Unrestricted
Restricted
Total
£
£
£
8 Charitable activities
Foodbank
-
959
959
Funday
8
625
633
Miscellaneous
30
-
30
£
38
1,584
1,622
9 Administration
Telephone and internet
863
-
863
Printing and stationery
125
-
125
Subscriptions
226
-
226
Software
75
-
75
Miscellaneous
302
-
302
£
1,591
-
1,591
10 Restricted funds
Foodbank activities
1,141
£
1,141
Total
£
497
-
-
497
1,051
-
550
-
464
2,065
-
-

7