2022-12-31-accounts - Calvary Chapel

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REGISTERED CHARITY NUMBER: 1050895

CALVARY CHAPEL ACCOUNTS YEAR ENDED 31 DECEMBER 2022

CALVARY CHAPEL

ACCOUNTS YEAR ENDED 31 DECEMBER 2022

Contents	Page
Trustees' Annual report		1
Independent Examiner's Report		10
Receipts and payments accounts		11
Assets and liabilities		12

Trustees’ Annual Report for the period

From 01/01/2022 Period start date To 31/12/2022 Period end date

Charity name: CALVARY CHAPEL

Charity registration number: 1050895

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	1 PURPOSE The purpose of Calvary Chapel is to: 1.1 Worship God the Father, Son and Holy Spirit 1.2 Build up the Church of Jesus Christ through the teaching of the Word of God - the Bible - and the ministry of the Spirit 1.3 Preach the Gospel of Jesus Christ in order that men, women and children may, through the convicting work of the Holy Spirit, repent and believe in Jesus Christ as their Saviour and Lord.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The principal activities of Calvary Chapel Portsmouth are to provide Christian services and meetings that facilitate the worship of God, the teaching of the Bible and fellowship for both believers and those interested in the Christian faith. These meetings are open to all in the local and wider community. In addition to this, we provide study materials and other free resources online via our website www.calvaryportsmouth.co.uk
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	We confirm that the trustees are aware of an have regard to the requirement to provide public benefit as highlighted above.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making

Policy on social investment including program related investment	Para 1.38
Contribution made by volunteers	Para 1.38	Members of Calvary Chapel Portsmouth could all be considered volunteers in that opportunity is given for them to volunteer their time and expertise to fulfil the aims of the charity. Financial contributions are also voluntary and facilitate Calvary Chapel Portsmouth being able to provide the services as detailed above for the public benefit of those in our local and wider community.
Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Calvary Chapel Portsmouth offers believers and those interested in the Christian faith a place of community and fellowship where they can explore, be taught and ask questions regarding the Christian faith. In addition, we hold public times of congregational worship. Many studies have been done on the physiological and health benefits this affords. Through our teaching of the Bible we are able help communicate valuable principles of love, respect, tolerance, morality etc. that has a practical benefit in daily life. In this way we are able to fulfil our obligation to provide public benefit by equipping those who join with us for life’s challenges. As a result of COVID19 we have extended our meetings to now offer online as well as in- person meetings. This allows housebound and others who may not be able to join us in person to stayconnected

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Achievements against objectives set	Para 1.41	As a result of COVID lockdown the Trustees set an objective of being able to continue meetings, albeit online, to prevent individuals (particularly those living alone) becoming isolated and without support.

		This objective was met and continues to be met by our providing online prayer meetings, Bible studies and the opportunity for members to celebrate Communion (the Eucharist) online also. We have had a number of members join who have commented on the positive mental health benefits of being connected to a Christian community from the comfort of their own homes in this way.
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	Please see accounts provided by BaylissWare Chartered Accountants, Waterloovile & Southampton, Hampshire, UK – Contact Bayliss Ware
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The charity does not hold reserves.
Amount of reserves held	Para 1.22
Reasons for holding zero reserves	Para 1.22	The giving is enough to cover the expenses and costs of maintaining Calvary Chapel Portsmouth, but there is not sufficient funds to hold reserves.
Details of fund materially in deficit	Para 1.24
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23

Details of fund materially in deficit Para 1.24 Explanation of any uncertainties about the charity continuing as a going concern Para 1.23	Details of fund materially in deficit Para 1.24 Explanation of any uncertainties about the charity continuing as a going concern Para 1.23
Additional information (optional) You may choose to include further statements		where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	The principal source of funds for the charity are regular tithing by the members, done either via direct debit, by cash or cheque in person, or from donations via the website.
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Calvary Chapel Church Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	unincorporated association
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	3.1 Officers The officers of the Church shall be a Pastor, secretary and treasurer. The secretary and treasurer shall be appointed from the members of the Church Council and can be one and the same person. 3.2 Appointment Officers are appointed by the Church Council and serve until retirement or removal from office. 3.3 Removal Officers may be removed from office by a two thirds majority vote of the Church Council

Additional information (optional) You may choose to include further statements where relevant about: Policies and procedures adopted for the induction Para 1.51 and training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other

Reference and Administrative details

Charity name	Calvary Chapel
Other name the charity uses	Calvary Chapel Portsmouth
Registered charity number	1050895


Charity’s principal address	121 Park House Farm Way Havant PO9 4AJ

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Name of person (or body) entitled to appoint trustee(if any)
BarryForder	Pastor	CalvaryChapel Board
Peter Arthur- Worsop	Treasurer	Calvary Chapel Board
Robert Bennett	Secretary	CalvaryChapel Board

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
		Peter Arthur-Worsop
		Treasurer
	05/10/2023
	05/10/2023

Independent Examiner's Report to the Trustees of Calvary Chapel

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2022 which are set out on pages 11 to 12

Responsibilities and basis of report

As the charity’s trustees 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 charity’s accounts carried out under section 145 of the 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 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 respect of the charity as required by section 130 of the 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.

Perry Bayliss

BA FCA

Bayliss Ware Chartered Accountants

9 Stratfeild Park, Elettra Avenue, Waterlooville, PO7 7XN

Date: 18/10/2023

Calvary Chapel

Receipts and payments accounts for the year ended 31 December 2022

1. Income & Expenditure Account RECEIPTS Offerings Gift Aid: tax refunds Resources TOTAL INCOME PAYMENTS Salaries Pension costs Rent/hirings Van expenses Prof'nal serv Equipment costs Refreshments Ins. & Licences Other donations and gifts Children's work Administration Sundry Travel expenses Website costs TOTAL EXPENSES Net Increase/Decrease in Cash for the year Cash balances brought forward Cash balances carried forward	Unrestricted funds to the nearest £ 17,629 £ 1,233 £ 665 £ 19,527 £ 12,101 £ 128 £ 8,644 £ 478 £ 852 £ 760 £ 499 £ 334 £ 1,270 £ 239 £ - £ 104 £ 71 £ 48 £ 25,528 £ 6,001 -£ 7,795 £ 1,794 £	Restricted funds to the nearest £ 10,245 £ 10,245 £ 10,245 £ 10,245 £ - £ - £ - £	Total funds to the nearest £ 27,874 £ 1,233 £ 665 £ 29,772 £ 12,101 £ 128 £ 8,644 £ 478 £ 852 £ 760 £ 499 £ 334 £ 11,515 £ 239 £ - £ 104 £ 71 £ 48 £ 35,773 £ 6,001 -£ 7,795 £ 1,794 £	Last year to the nearest £ 22,767 £ 1,744 £ 47 £ 24,558 £ 10,018 £ 128 £ 2,683 £ 1,103 £ 738 £ 567 £ 271 £ 245 £ 4,200 £ 129 £ 128 £ 101 £ - £ - £ 20,311 £ 4,247 £ 3,548 £ 7,795 £

Calvary Chapel

Statement of assets and liabilities at the end of the period

2. Assets and Liabilities at 31 December CASH FUNDS Lloyds Account - Treasurers Account Lloyds Account - Calvary Store Paypal Account Cash TOTAL CASH OTHER ASSETS Tax recoverable on Gift Aid payments TOTAL OTHER ASSETS LIABILITIES Income Tax and National Insurance Unpaid Nest pension contributions Wages Trade creditors TOTAL LIABILITIES	Unrestricted funds to the nearest £ 1,464 £ - £ - £ 330 £ 1,794 £ 2,145 £ 2,145 £ - £ 25 £ - £ - £ 25 £	Restricted funds to the nearest £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £	Total funds to the nearest £ 1,464 £ - £ - £ 330 £ 1,794 £ 2,145 £ 2,145 £ - £ 25 £ - £ - £ 25 £	Last year to the nearest £ 7,486 £ - £ 199 £ 110 £ 7,795 £ 1,230 £ 1,230 £ 1,081 £ 25 £ 502 £ - £ 1,608 £

The accounts were approved by the Church Council on …………………………………………

Mr Peter Arthur - Worsop ( Treasurer), on behalf of all the trustees ………………………………………………………………………………