Lifechurch LoveGodLovePeopleLoveLife Life Church Barnton Annual Accounting Std=L,:':: For the twelve months ending 31 iJi&-ILlfTI r 2024 Reglstered chailty number: 1051803 Charlty Name: Barnton Pentecostal Church
Contents Legal and Administrative Information Report of the Trustees Financial Review Independent Examiners Report Statement of Financial Activities io Balance Sheet Notes to the Financial Statements Legal and Administrative Information Le8al Charity Name-. Barnton Pentecostal Church Known as.. Life Church- Barnton Charity Web Site: vnvw.lifechurchbarnton.co.uk Registered charity number.. 1051803 For financial year commencing-. For financial year ending on.. ljanuary 2024 31 December 2024 Charity'5 Principal Address.. Blackcroft Avenue, Barnton, Northwich, Cheshire CW8 4HP Trust bankers: National Westminster Bank Ltd. The Bull Rin& Northwich. Cheshire CW9 5BN Independent Examiner: Grace Accounting. 14 HolW Drive. Coventry, CV8 3QA Pw20112
Trustees, Annual Report Report to the trustees of Life Church Barnton The Trustees present their annual report 108eiher wlth the flnancial statements for the twelve months ended 31 December 2024. The charity carrles out Its actlvities under the banner of Life Church - Baf nton. Reference and Administrative Information Governlng Document.. The objectives, or8anisatlon, mana8ement and operations of Life Church Barnton is governed by a deed of trust, the original of which is held at Kingdom Bank in Nottingham. Fellowship relationship: Life Church Barnton remains in relationship and fellowship with the churches forming Assemblies of God in Great Britain and Ireland. whose office is located at National Ministry Centre. Gf-F12, No 1-2 The Cotta8es. Deva Centre, Manchester, M3 78E. The principal address and other statutory information about the charity is listed on the contents page. Holding Trustees: The management of the trust is by a church council which has the power. by simple majority vote. to appoint holdin8 trustees who stand possessed of all the property of the trust. Name Office (if any) Dates acted, if not for whole year Name of person entitled to appoint trustees Rev Stephen Thoma8 Rev Andrew Taylor Rev Andrew Webb Isaiah Ayhok Trustee Trustee Twstee IChaifm8nl Trustee Appointed 29 October 2024 New Trustees are made aware ofthe work of the charity ahead of joining the board. This includes bein8 fully briefed about the vision and purpose of the charity and bein8 8iven information on the fole of a trustee. No Trustees retired or were appointed in the period. Accounts Preparation: The accounts are prepared on a Receipts and Payments Basis Sui¢m•
Trustees, Annual Report Report to the trustees of Life Church - 8arnton R15k Management Where approprlale. 5yslems or procedures have been establlshed to mltl8ate the r15ks ihe charity faces. Internal control risk5 are mlnimised by the Implemenlatlon ol procedures for authorisation of all transactions and projects. Due to ihe current 5iie of ihe charlly, the trustees belleve the risks to the chafity to be small. Controls used by the charity include.. Formal a8endas for all Board activities Strategic planning, budgeting and mana8ement accountin8 Fornial written policies Memorandums of Understanding with partner organisations Clear authorisation and appraisal levels Charltable Objectives The rna+n objects of the trust remain those of the proclamation and furtherance of the Christian gospel message. In detail. the objectives are classified as follows.. To advance the Christian faith in accordance with the staiement in such ways and in such parts of the United Kingdom or the world as the church council from time to time may think fit,- To relieve sickness and financial hardship and to promote and pre5er¥e 8ood health by the provision of funds, goods or seNices of any kind including the provision of counselling and 5UPPOrt in such parts of the Uniled Kingdom or the world as the church council from time to time think fit: To advance education in such ways and in such parts of the United Kin8dorn or the world as the church council from time to time rnay think fit. 11 11 11 11
Trustees, Annual Report Report to the trustees of Life Church- Barnton Activities and achievements of the charity during the year 2024 has been an excltln8 year for us at Llfe Church seein8 Steady 8rowth numerically and achieving stability as we work ès a church famlly tO8ether. The Restore Charity Shop and Refresh café have had a new lease of life as our manager Bess Isaiah, appointed in March 2023 has continued to brin8 a vlbrant and welcoming energy. She has grown an amazing team of volunleers who work 108ether to serve Life Church and our community and creating income for the charity 1£21.229.721 During 2024 our Prolects Manager Emily Whitker has continued to develop the role she was appointed to in March 2023. Taking the lead managing our Rainbows. Tribes and Ignite groLJPS she has moved them forward bringin8 a new dynamic and linking them more successfully to our Life Church family of activities. Working tO8ether with the Senior leader she has worked on our main 8rant funding applications that will bring a significant financial injection to the charity during 2025 covering capital fundirsg for equipment and support towards our employment costs. Durin8 2023 our accounting was outsourced and digitalised. EE-'I:l) L>. -.l. fijr 724 and has learned quickly and is successfully runnin8 the finances for the chal Ity. r?Ii'. w S::.. ",ed, -j the costs for the charity of managing our finances. She has carried on in 20A5' il¥:::.'¥.:•4d*4k&¥. 13r.g$ and I'estructuring some applications as required simplifying further our accounting. The senior minister. joined by Susan Ayhok and Emily Whitaker vi51tts 4,<. 4dtism Transylvania pro1,1 in Cluj, Romania. The task was to gather information of the projects activities , d tli e condition of the property owned by Christian Community Ministries Romania of which this charity has links with. They also visited projects that we have supported with Pastor Gi81 and Deni5a Stir Isupporting families caught in poverty) A plan to move forward will be decided durin8 2025. The senior minister will be supported by Pastor Steve Thomas. They will visit Cluj during 2025. Durin8 2024 no large building projects were undertaken but smaller maintenance was completed as identified and required. All Policies are being reviewed and will be updated as required during the next year. Safe guard DBS were processed as required and a new policy has begun to be developed for implementation durin8 2025. All volunteers and staff joined the Trustees for a Christmas meal in December as a thank you for all their hard work and had a great time The Trustees thank all those who have supported the charity during 2024 and we look forward to what 2025 will brin8. Pa8e 5 0112 Annual Accounting Stètement
14 14 Trustees. Annual Report Report to the Iruslees (if iilp Church - 8•f nton Flnancl•l Revlew Prlndp•l Fundlni Sowt•i Tot1 re¢irkI anrt iint•ililci•d Rin• afid In lh• l?.InOftlh perh)0 io JJ IrMl 2024 #mounted f57.6113 1202J ffA).6471 Urir•iiikiÈd Incorne •mounted io (tA.44J 1202J. É51.7IBI. Restrlrttd Income •mounlvd 10 l J.240 IIOIJ. CII.9191. predomlnAnity mlsiloni W¥lF¥ •nd tfv• i•c•bpt of £1.3J4 12023.. É9CQI in •r•ht5. 01165,(ffj1 12023.. E76.9481 were Incurred. ol whkh £63,727 12023.. £67.4711 related io ufirestrkted eMptTrllu f 1,33412023.. (9.4701 related to rtslrlcted expendlture. £ 1.334 btiry irant NpndllUfe. In the perlod to 31 Oecember 2024, nel oul8olnK Te50urces amounted lo É7.378 11023.. outloinc rosoufces 16,3011 ol which iht unresirlrled deflill amounted 10 £9.284 12023.. defKit £15.7501 and tht resirlded surplvs •mounted to Cl.9t612023.. defiiit IS511. As at 31 December 2024, the church had total cash funds available to it of É52,166 12023.. E59.5441 ol whlch E52,050 12023.. £58.3941 was cl•ssified as unfestriued ar £116 12023: £1,150> •$ restritted. IJ There were no outstandln8 loans or mort8a8es by the charlty. Investment Policv Aside from buildin8 and retainlng a prudent amount in reserves each year, most of ihe Charivs funds are to be spent in the short term to meet the charitie5 objectives. Where Sufplus funds ore held over. these will be held on deposit within the Charity's main bankin8 facilities. If substantial funds are built up ahead of bein8 deployed to OLttwork the Charity's objectives. the trustees will ¢0rt5ider low risk bank overnight depositary facilities. Reserves Policy The policy of the church is to keep, in reseThè funds. the equbvalent to three months avera8e running costs. The church seeks to be prudent wilh its finances and is aware of the possibilbty of fluctuations in its income. It alvj Wlshe5 to have funds in reserve to lake advania8e of opportunities that arise to expand the work or fespond to emergency needs as they arise. For this reason. the Tiystees deem it wise to set aside funds equivalent to at least three months average running Costs at ihis lime. In order io ensure that funds are kept at this level the Tfljstees have agreed io set aside any surplus income and pay il into the Kingdom Bank account on a regular basis until this level is reached. Details of this can be found in our financial statemeni. The level of our reserves is monitored quarterly al the Trustees meeting. At the balance Sheet date, the church Ilds. in unreslricted cash reserve5, cash In excess of its reserves requirement. The board of trustees have approved the report above. 5i8ned.' Full Name.. Andrew Web Position.. Chair of Trustees Date.. 2L.ioII' 94e6f112 AM
Independent Examiners Report For the 12 month period to 31 December 2024 Llfe Church - barnlon Charlly Number 1051803 Report lo the iTUStees I members of Barnton Pentecostal Church Re8iStered Charlty number.. 1051803 For atcounts coveTlng twelve-month period ended.. 310ecember 2024 prepared on a Receipt5 and Payments basis. Respective responsibilitie5 of truslee5 and Independent Examiner The charity's trustees consider that an audit is not required foi this year under section 144121 of the Charities Act 2011 (the 2011 Act) and thai an independent examination is needed. It is my responsibility to.. examine the accounts untler section 145 of the 2011 Act: lo follow ihe procedures laid down in the 8eneral Direciions given by the Charily Commission under section 1451Sllbl of ihe 2011 Act- and to state whether particular matiers have come to my attenlion. Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by ihe Charity Commission. An examination includes a review of the accounting record5 kept by ihe charity and a comparison of the accounts presented wilh those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trusiees concerning any such matters. The procedures undertaken do not Provide all the evidence that would be required in an audil and consequently no opinion is given as io whether the accounts present a 'true and fail view, and the report is limited to those mètter5 set out in Ihe statement below. ndependenl examiner's statement In connection wlth my examlnation. no matter has come lo my atientlon: 111 which gives Me reasonable cause to believe that in any material respect th lo keep 3ccounlin8 records in accordance with section 130 of the 2011 Act, an accounting records and comply wilh Ihe accounting iequirements of the 2011 121 to whlch. In my opinion, atteniion should be drawn in order lo enable a pr reached." be In eonnectlon with my examination. no other matter, except that referred to In ihe above par3raphS. have coine to my attentl0n- 111 Whlch 8lve5 me reasonable cause to believe that in any malerlal respett the requlrements lal to keep ac¢ountln8 records In accordance with Section 130 of the 2011 Aci; and Ibl to prepare accounts which accord wilh the a¢countln8 records and to comply wlth the accountln8 requlfements of the 2011 Act have not been met.. or 21 to which. Sn my opinlon, attention should be drawn In order lo enable a proper understandln8 of the accounts to be reached. Name.. Grace Accountlng Date-. 10 October 2025 Address.. Grace Accountin& Ron on Dunsmore. Warwickshire 7011
Accounting Statement For the 12 month period to 31 December 2024 Llle Chufch - Bointon - Charity Number 105 IN03 S•cilon A R•c•lpi• Unrèstrlcted Funds Breakdown Using Analy818 2024 2024 2023 2023 4•1rnrn Trxlliig A¢iivlll•• Adresh Cafe Irt C05101 Sales CltsuI10n trTr Refresh Restore Ineom Cosl ol Sales Cultrtion from Restore 3.163 2.034 3,650 2,411 1.239 1,129 18.C66 15.758 220 15.538 11.561 3,643 7,340 Tilhes & Offerings Income Tax Recovery on Gift Subscripli¢)ns & Fees ljfts in Kw¥l & L&wi•s 13.114 3.082 5.831 Gfft• & Voluntyry RK•lpts 22.026 ft•e•bpts wrn•d frgm ••••t• Rffils Rx•ved 11,236 11.236 Sundry Income Bank Iniefesl Rectiwj Sale ol A55eis 1.329 650 2.205 721 1.985 2.926 TOT RECEIPTS 54.443 61,728 Br•akdown U¥lng Cktn Analysls 2024 2024 2023 2023 l•ThlW & Ilulon hym•nts Mirthsty Sal8rs 8 Ewens¢s Jniu Church & E¥artgdi$m Subs & DIalK)n5 to UK Ministries C(ffilribJiKm$ to fvA)G Funds 25.$40 40 703 672 24,824 361 108 812 26.955 25,905 P•ym•nt• lor mlnl•tr•tlon. Prgpwty, Publlclty and TeleF4Jw. Stalionery. & Poslage Renl. Rates. Ll9ht & H¢91 Advertising Property E>wn5•5 and Insurance Bank charge5 Inlemel Cost5 Office s8rieS & Ewse5 Legal & Accounliry Charg85 Propwty Maintenance & Equ¢Fwt Co$t5 Caiertn9. Éniertolning & Hospilal MisedneaS E>penses 123 7.593 179 1.745 305 12S s.g74 156 11.269 462 525 12,826 5.655 1.059 2,297 1.225 14.068 1.977 2,330 1.455 30.771 41.573 Loan Pty181 R¢pad 45n9 ttem5 TOT PArnMT8 63.727 67.478 Ith¢ r1* I11)•ll¢ll} Tr•n•l•i frtsrnlltol R•8trl¢i•tl Fund• C••h Fund• l••1 y•ar •nd C••h Fund• th1¥ y•ar •nd 9.284 2.940 58.394 15,750 11,3011 75,445 $8.394
Accountlng Statement For the 12 monlh period to 31 December 2024 lil• Ihvrtth b•iflw . Lhwlly Numljw 1051BOJ 3•cllon B R•Alrlcl•d lrtom• Fund• r••kdown Q•n An•ly•l• 2•24 13ln• & V•lvnl•ry Il•e•lpl• IncThM T•1 R•tovwy Offt PJd 8ulktig FuThJ Incom• R•il RIC%d Grnnts 1.334 3.240 8.919 roT AL RECEIPTS P•ym•nts Br••kdown Uslng Q•Jn An•lyg1• 2024 23 2023 Ilby & l•••l•n P•ym•nt• Co$ls ol Mlnlsty Supwt fyfts and SF4Jnsorsh lunds r•l8asthJ Subs & Datn$ to UK Min4$tn•s Mlssknn trlps l Owrs•as pan•tr lor Admlnl•tr•tlon. Pr•pwty. Publldty •nd Athrti5 Calenng. Ent•riainlr¥J & HOsalIty Property Rpalrs & Maintan Eouipmeni pUhas&- Cyant hJr¥JtrJ Le9al & F¥of¢ssional Costs MiscdLaneous Ewditure 449 1fAI 2.179 441 5,619 lknnt E>pelIbJrfj 9.470 TOT PAYIENTS N•1 Swplu• I ID•fi¢rti Trnnkn Itoyfrom G•n•r•l Fund• C••h Fwidl y•af •nd C••h FwiO• y••1 •nd 551 IS.S061 7.207 1.ISO 12.9401 1.150 116 W•90112 AThnual Accountin8 Stoiement
Accounting Statement For the 12 month period to 31 December 2024 Llfe Church - Barnlon Charliy Number 1051803 Section C Endowment Funds Th• Ch•rlty does not have any Pemianont orExpendable Endowment Funds Section D Statement of Assets and Liabilities at Year End Cash Fundy C85h in Bank . Church Cash in Bank - Sanlander Balances hdd bn KIngM Bank C8sh in hand Total Cash Funds Vnfestrlct•d fund• Rostrlctod funds to 225 Endowmtnt fund 116 51.79) 35 52,050 116 Other Monetary A8sets Unr••trlcted funds R•$trl¢ttd lund• to Endo¥miont fund• to nearest £ no•r••t £ to n•ar••t £ Tax Claim Due for Repayr RatsIe Grants (Mher DeOr$ & Prepayrrnis 771 Total Other Monetsry Assets 771 Investmenl Assets Torm Deposits Iher Investmty)Is Fund to whlch It Co•t Geral Funds Total Investment Assets Ass•ts Retalned for Charltys lywn use Fund to whlch It b?long• Co•t Curr•nt Valu• LWKI BuildlNJ$ Fknl and Equipment FINlures and Frttings Compuler Eqijipment Plant ar)d Equipment Computer Equipm8ni Total Retalned Assets Goneral Fund Genefal FLtnd Gonernl Fund General Fund Restncied Funds Restiicled Fund$ 11,593 350,000 650 830 630 352,110 1.029 14.630 Llabllltlo8 Fund to whleh It General Fund General Fur¥J Genèral Fund Gen8ral Fund General Fund Gèneral Fund Amouni du• wlthln Vnpald In¢orr Tax & N.1. du• Unpald Salarle8 & Wagos Sup5&[5 Accounts Due Inde¢Jen¢ Ex3miners Account Due Crmiirynl Liabt'lilles Other Llabililies Total Ll•bllltle$ 8*lanc• du• #ft•r 425 425
Notes to the Financial Statements Accountlng Policies The Principal accounting policies are summarised below. The accounting policies have been applied consistently throu8houl the year. Bas15 of actountln8 The accounts have been prepared on a receipts and payrnents basi5 Fund accountln Unrestricted funds are available lor use at the discretion of the irustees in furtherance of the general objectives of the charity. Desi8nated fund$ are unrestricted funds earmarked by the trustees lor particular purposes. Restricted funds are subjected to resiriction5 on iheir expenditure imposed by the donor or through the terms of an appeal.
Lifechurch LoveGodLovePeopleLoveLife Life Church - Barnton www.lifechurchbarnton.co.uk