Charity Registered Number: 1052528
Bethel Christian Centre Ball Green Report and Accounts For the year ended 31 December 2023
Bethel Christian Centre Ball Green Report and Accounts for the year ended 31 December 2023
Contents
| Trustees Report | Pages 3 to 6 |
|---|---|
| Statement of trustees’ responsibilities | Page 7 |
| Independent examiner’s report | Page 8 |
| Statement of receipts and payments for the year | Page 9 |
| Statement of assets and liabilities | Page 10 |
| Notes to the accounts | Pages 11 to 13 |
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Bethel Christian Centre Ball Green Report and Accounts for the year ended 31 December 2023
Trustees Report
Name, registered office and constitution of the charity
The full name of the charity Bethel Christian Centre Ball Green Previous name Ball Green Assembly of God Charity registered number 1052528 Charity address Bemersley Road Ball Green Stoke-on-Trent ST6 8AS
Objectives and activities of the charity
A summary of the objects of the charity as set out in its governing document
The aims of the Bethel Christian Centre Ball Green
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The furtherance and preaching of the gospel through evangelistic activities.
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The advancement of the Christian faith through teaching the Bible and its doctrines.
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Holding regular services and other meetings and events for the community.
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Outreach to the whole community and world by live broadcasts via the internet.
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Conducting a visiting ministry to those in need.
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Supporting missionaries and missionary activity in the UK and Overseas.
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Other such activities as the trustees shall decide to further the objects of Bethel Christian Centre Ball Green.
Public benefit that is provided by the charity
The trustees have regard to the Charity Commission guidance on Public Benefit and plan their activities to ensure that they comply with the guidance. Details of how this is achieved are given in the “Summary of the charity’s main activities in relation to its objects”.
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Bethel Christian Centre Ball Green Report and Accounts for the year ended 31 December 2023
Trustees Report
Summary of the charity’s main activities in relation to its objects
The main activities of the charity during the year were:
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Sunday morning worship and prayer meeting for members and the wider community.
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Live stream internet church service on Sunday mornings.
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Sunday evening prayer, gospel, and testimony outreach meeting.
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Wednesday evening house groups for bible study and fellowship.
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Supporting Lances Deaf Orphans in Kenya.
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Supporting Emanuel Dejue Betania Church in Romania.
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Supporting a missionary for Moriel India.
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Supporting a missionary with Lionsgate House Ukraine and Israel.
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Supporting missionaries for New Tribes Mission in Indonesia and Vietnam.
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Visiting the sick at home or in hospital.
Our mission is threefold
CONNECT
- To welcome people just as Jesus himself did.
EQUIP
- To equip each other in the Word of God, to encourage the gifts and fruit of the Holy Spirit to flow within the church and outside into our communities.
WORSHIP:
- To encourage each other to worship God both in spirit and in truth in order to see a unity of freedom give birth to real times of refreshing in our lives.
We believe…
- In encouraging our church members to grow spiritually and to recognize their calling in God’s kingdom. Whilst there are established church leaders, we welcome opportunities for different members of the congregation to participate and contribute to the churches calling by means of sharing testimonies, running small groups, singing, playing a musical instrument, helping with Sunday school, welcoming on the doors, preaching of the gospel and outreach, evangelism. In short, we have a desire to see Jesus Christ lifted to his rightful place in our midst.
As Jacob said, “Surely The Lord is in this place, and I did not know it” Genesis 28:16.
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Bethel Christian Centre Ball Green Report and Accounts for the year ended 31 December 2023
Structure, governance and management
Nature of “Governing Document” and constitution of the charity
Bethel Christian Centre Ball Green is registered with the Charity Commission.
The governing document is :
Constitution and Trust Deed adopted 12 June 2006 as amended on 17 January 2019. The trustees meet on a formal basis as often as they deem necessary to fulfil their obligations and ensure the smooth running of Bethel Christian Centre..
The methods adopted for the recruitment and appointment of new trustees
The power of appointment and removal of trustees is vested in the members of the Church in accordance with the provisions of the trust deed. All Trustees must be members of the Church and must adhere to the "Basis of Faith".
Financial review
Availability and adequacy of assets of each of the funds
The trustees are satisfied that the charity’s assets in each fund are available and adequate to fulfil the obligations in respect of each fund.
Reserves
It is of paramount importance to the charity that it has the ability to meet its expenses, and accomplish long term expansion and growth to reach its goals.
The policy of the trustees is to maintain the Church's general reserve to a level which would enable its continued operation and support of a pastor for an initial period in the absence of funds.
The trustees monitor and review the appropriateness of reserves to enable the activities of the charity to continue.
Transactions and financial position
The financial statements are set out on pages 9 to 13 . The financial statements have been prepared on a receipts and payments basis, as set out in The Charities Act 2011. As stated in the introduction to this report, the trustees consider the financial performance by the charity during the year to have been satisfactory.
The Statement of Financial Activities show net outgoing resources for the year of a revenue nature of £3,545 (prior year net incoming resources of £20,982).
The total reserves at the end of the year stand at £73,769 (prior year £77,315). Free unrestricted liquid reserves amounted to £73,769 (prior year £77,154).
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Bethel Christian Centre Ball Green Report and Accounts for the year ended 31 December 2023
Trustees Report
The trustees of the charity during the year were:
Kevin Proffitt Miriam Downing Maureen Whitehurst Joan Glover Michael Jackson
The trustees are all members of the charity.
The trustees of the charity at the date the report and accounts were approved were:
Kevin Proffitt Miriam Downing Maureen Whitehurst Joan Glover Michael Jackson
Treasurer
B Laver
Bankers
Lloyds Bank plc
Independent examiner
Paul W J Evans FMAAT FCMA CGMA AP Accountancy Ltd Chartered Management Accountants 34 Birch Valley Road Kidsgrove Stoke-on-Trent, ST7 4GN
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Bethel Christian Centre Ball Green Report and Accounts for the year ended 31 December 2023
Trustees Report
Statement of trustees’ responsibilities
The Charities Act requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:-
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
The trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on
6 September 2024
K Proffitt Trustee
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Bethel Christian Centre Ball Green Report and Accounts for the year ended 31 December 2023
Independent Examiner's Report to the trustees of the charity
Report of the Independent Examiner to the trustees on the accounts of the Charity for the year ended 31 December 2023. (Rev October 2018)
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”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiners statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
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accounting records were not kept in accordance with section 130 of the Act or
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the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
The Examiner's relevant professional qualification or body:
Chartered Management Accountant
Paul W J Evans FMAAT FCMA CGMA AP Accountancy Ltd Chartered Management Accountants 34 Birch Valley Road Kidsgrove Stoke-on-Trent, ST7 4GN
The date on which my opinion is expressed is
7 September 2024
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Bethel Christian Centre Ball Green Report and Accounts for the year ended 31 December 2023
Statement of receipts and payments for the year
| Receipts Offerings and Gifts Income from sale of assets Investment Income Total Revenue Receipts Capital Receipts Total Receipts from all sources Payments Direct Charitable Expenditure Payments relating directly to charitable activities Grants and donations Administration Premises Costs Governance Total Revenue Payments Capital payments Total Payments Net receipts / (payments) in year Net Surplus / (net deficit) for year |
2023 Unrestricted Funds £ 59,816 0 0 |
2023 2023 2022 Restricted Total Total Funds Funds Funds £ £ £ 1,100 60,916 80,670 0 0 0 0 0 0 |
2023 2023 2022 Restricted Total Total Funds Funds Funds £ £ £ 1,100 60,916 80,670 0 0 0 0 0 0 |
|---|---|---|---|
| 59,816 | 1,100 60,916 80,670 |
||
| 0 | 0 0 0 |
||
| 59,816 | 1,100 60,916 80,670 |
||
| 29,202 5,650 1,977 10,811 1,470 |
23 29,225 28,868 11,490 17,140 15,214 745 2,722 3,261 3,093 13,904 11,862 0 1,470 483 |
||
| 49,111 | 15,351 64,461 59,688 |
||
| 0 | 0 0 0 |
||
| 49,111 | 15,351 64,461 59,688 |
||
| 10,705 | (14,251) (3,545) 20,982 |
||
| 10,705 | (14,251) (3,545) 20,982 |
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Bethel Christian Centre Ball Green Report and Accounts for the year ended 31 December 2023
Statement of assets and liabilities
Cash funds Cash funds and bank balances at start of year Surplus on receipts and payments account Cash funds before transfers Transfers between funds Cash and bank balances at end of year Other Assets Description of asset Church Premises Gift Aid Recoverable Total value of other assets Liabilities Description of Liabilities Examiners Fee Total value of liabilities Total Assets less Liabilities |
2023 Unrestricted Funds £ 77,154 10,705 |
2023 2023 2022 Restricted Total Total Funds Funds Funds £ £ £ 161 77,315 56,333 (14,251) (3,546) 20,982 |
|---|---|---|
| 87,859 (14,090) |
(14,090) 73,769 77,315 14,090 0 0 |
|
| 73,769 | 0 73,769 77,315 |
|
| 120,000 13,966 |
0 120,000 120,000 0 13,966 2,000 |
|
| 133,966 | 0 133,966 122,000 |
|
| 750 | 0 750 720 |
|
| 750 | 0 750 720 |
|
| 206,985 | 0 206,985 198,595 |
K Proffitt Trustee Approved by the board of trustees on 6 September 2024
Page | 10
Bethel Christian Centre Ball Green Report and Accounts for the year ended 31 December 2023
Notes to the accounts
1. Basis of accounting
Receipts and payments accounts are statements that summarise the movement of cash into and out of the charity during the financial year. In this context “cash” includes cash equivalents, for example bank accounts where cash can be readily withdrawn to pay for debts as they become due.
A Receipts and Payments basis does not account for debtors, creditors, accruals and prepayments, but such a presentation is permitted by law for smaller charities.
2. The nature and purpose of each fund
Restricted funds comprise monies received for specific purposes, as laid down by the donor. Appropriate expenditure is allocated against such funds.
Unrestricted funds are those funds which are available for the general purposes of the charity.
3. Trustee remuneration
No Trustee receives remuneration for their services as a trustee of the charity.
All Trustees are reimbursed where appropriate for expenditure incurred on behalf of the Charity. These expenses are included in the receipts and payments accounts in the appropriate category.
4. Salaries and wages
| Gross salaries and employers National Insurance Pension costs Average number of full time employees in year |
2023 28,083 603 28,686 1.0 |
2022 28,090 - |
|---|---|---|
| 28,090 | ||
| 1.0 |
The above amounts are included in the receipts and payments accounts in the "payments relating directly to charitable activities".
5. Taxation
The charity is not liable to tax on its charitable income.
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Bethel Christian Centre Ball Green Report and Accounts for the year ended 31 December 2023
Notes to the accounts
6. Analysis of receipts and payments for the year
| Receipts Offerings Gift Aid recovered Total Donations Received Investment Income Total Receipts Payments Payments relating directly to charitable activities Gross Wages and salaries - charitable activities Ministry Expenses Visiting speakers Hospitality Travel and Subsistence Premises Costs Building Improvements Utilities Insurance Cleaning Waste Disposal Premises maintenance General administrative expenses Stationery and Printing Telephone Subscriptions Bank Charges Other Expenses Equipment Expensed Grants paid Ministry Gifts (Individuals) Grants paid to institutions Total grants paid Governance costs Examiners Fees Other Professional Fees Total Governance Costs |
2023 Unrestricted Funds 59,816 0 |
2023 2023 2022 Restricted Total Total Funds Funds Funds 1,100 60,916 80,670 0 0 0 |
2023 2023 2022 Restricted Total Total Funds Funds Funds 1,100 60,916 80,670 0 0 0 |
|
|---|---|---|---|---|
| 59,816 0 |
1,100 60,916 80,670 0 0 0 |
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| 59,816 | 1,100 60,916 80,670 |
|||
| 28,686 0 0 316 200 |
0 28,686 28,090 0 0 59 0 0 50 23 339 69 0 200 600 |
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| 29,202 | 23 29,225 28,868 |
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| 8,044 (1,750) 1,089 2,565 200 663 |
1,584 9,628 3,571 0 (1,750) 4,734 201 1,291 1,277 0 2,565 610 0 200 351 1,307 1,970 1,319 |
|||
| 10,811 | 3,093 13,904 11,862 |
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| 0 877 239 104 455 303 |
0 0 3 0 877 687 0 239 87 0 104 42 0 455 1,023 745 1,048 1,418 |
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| 1,977 | 745 2,722 3,261 |
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| 0 5,650 |
2,500 2,500 4,500 8,990 14,640 10,714 |
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| 5,650 | 11,490 17,140 15,214 |
|||
| 720 750 |
0 720 340 0 750 143 |
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| 1,470 | 0 1,470 483 |
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Bethel Christian Centre Ball Green Report and Accounts for the year ended 31 December 2023
Notes to the accounts
7. Analysis of funds at the year end
| General Fund Restricted Funds Total Funds 8. Analysis of Grants for the year |
Balance at 1Jan 2023 £ 77,154 |
Receipts £ 59,816 |
Transfer between Payments Funds £ £ (49,111) (14,090) |
Balance at 31 Dec 2023 £ 73,769 |
|
|---|---|---|---|---|---|
| 77,154 | 59,816 | (49,111) (14,090) |
73,769 | ||
| 161 | 1,100 | (15,351) 14,090 |
0 | ||
| 77,315 | 60,916 | (64,461) 0 |
73,769 | ||
| Grants to Institutions AOG Annual Contribution Lances Deaf Orphans (Kenya) Emanuel Dejue Betania Church (Romania) Cambodia Outreach Lionsgate House (Ukraine and Israel) Gideons Mission India New Tribes Mission (Vietnam and Indonesia) Total Grants to Institutions Grants to Individuals Total Grants in Year |
2023 Unrestricted Funds £ 0 840 300 0 3,270 0 940 300 5,650 0 5,650 |
2023 Unrestricted Funds £ 0 840 300 0 3,270 0 940 300 5,650 0 5,650 |
2023 Unrestricted Funds £ 0 840 300 0 3,270 0 940 300 5,650 0 5,650 |
2023 Restricted Funds £ 0 0 2,600 0 2,600 100 1,390 2,300 |
2023 Restricted Funds £ 0 0 2,600 0 2,600 100 1,390 2,300 |
2023 Total Funds £ 0 840 2,900 0 5,870 100 2,330 2,600 |
2022 Total Funds £ 560 7,036 2,800 319 0 0 0 0 |
|---|---|---|---|---|---|---|---|
| 5,650 | 8,990 14,640 10,715 |
||||||
| 0 | 2,500 2,500 4,500 |
||||||
| 5,650 | 11,490 17,140 15,215 |
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