LIFE CHANGE COMMUNITY CHURCH CONTENTS page 3 Legal and AdmlnLsirative Infomiat Page 4 Independent ExamineV5 Report to the Trustees Page5&6 TFwstees' Report Page 7 Statsment of FinancSal ActlvSties Page 8 Balan Sheet Pages 9 to 14 Notes to the AccoL>nts
UFE CHANGE COMMUNrrY CHURCH LEGAL AND ADMINISTRATIVE INFORMATION CHARITY NUMBER 1052592 1st January 2022 E14D OF FINANCIAL YEAR 31$t December 2022 TRUSTEES AT 315T DECEII8ER 2022 Mr5 Stephanle Maslp The exi$ting trustees appolnt any new trustees fdlowlng the prov151ons lald out In the Charity'$ governing instrumetst. IJOVERIIXNG XNSTrUME•IT TRusf DEEf* OATED 20 SEpfEMeER 1993 A5 ANENDED BY CoN5FrrIQN wrrH TRusf DEED ADOPTED 3 OCTOBER 2007. 0EcT% l) To advartce The 9t43n faith In accordan with the statement In such ways and In suth parts of the Unite(1 Kingdom or the workl as the chuwh coundl from time to time may thlnk fft. 21 To relleve sickness and flnandal 15artshlp and to promote and preserve good health by the provlsion of fvnds. goods or services of any kind Fndudin9 throtsgh the provision of counsdllng and support ift such parts of the Unlted Kingdom or the wortd 0$ the chyrch councll from Jme to time think fit,. and 3} To advano educat(on In suth ways and In such parts of the Unlted Klngdom or the wortd as the churth counol from dme to CORRESPONoeiice ADDRtsS Uf¢ Change Communlty Church ctorla Avenue tylockley, Manchester M9 6QL PRZMARY BANKERS 8artl8ys Bank Pl¢ l The Xock. Central St. Bury Branth Grtater Manchester VOLVNTARY ZNDÉpeHDENT EXAMZNtR E K Ashladey, FCCA, CPFA, MBA Voluntsry Independent Examlner 6 Lowbrook Avenue M9 7JD
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS Report to the trustees of Life Communlty Change Church on the Jcctyjnts for tht year ended 31st DeMtser 2022 set out on pages 7 to 14. Re$pethe rnsponslbllltles of trusi•w •nd examln¢r The cha.5 trustees arE responsible for the preparatron of the a)unts. The trustees cot7Stder that #n audlt is not required for this year (under sertlon 144{2) of the Chorities Art 2011 (the Artl as amended 2024, and that an In(Jependent examÈnatAon is needed. The charity's gros5 incofne does not exceeded £25,000 and l am quallfied as as an 1ndendeftt voluntrry exarnlner to LSndertake the ¢xamlnatlon by telng a quallfied member of Associat6on of Chaiity Independent Examlfte wltK>Ut thanjing a fee. It Is my reSpSIbIlity to.. . examlne the accounts (under seLtion 145 of the Art, as amended), . to follow the procedures lald down in the GeneTrl Dlrections glven by the Chaity Comm1551on (under sertÉon 14515){b) of the ACL as amended), and . to state whether partlcul8r rnattsrs have come to my attenyon. B•sls ol Indopttndent exjmlntrg •latomrt My examinatlon was orded out In accordance wlth General Dlrectlons glven by the Chadty CLMnMtsoers. An examlnation indude5 a review of the accountlng records kept by the oryanisation and a comparison of the accounts presented wlth those words. It also Indudes con5ideratlon of any unusual Items or disclosure5 in tl)e accounts, and seeklng explanations frorn the trustees concemlng any suth matters. The procedures undertaken do not provide all the e¥idence that would be requlred In an audlt, and cortsequentty no owniort 15 ¥iven as to whether the accounts presert a 'true arml fair view. and the report Is limfted to those matters set out In the statement beh)w. In the ¢ouw of my examinatlon, M mètter has come to my èttentlon which gives me rÈèsonat4e cause to belleve flt In. any Mateal res, the tNstee5 have not rnet the requirements to ensure that.. propèr a¢¢ountlng recfjrds are kept (Sn accordanc• with sectlon 130 01 the Att as amended): and accounts are prepared whlch agree with the accountyng rerdS and compty wlth the ae¢ountyng requlrements of the Act,. or to Whh, In my opinion, attention shoukl be drawn In order to enable a proper underthndlng of the accounts to b¢ reached. E K Ashladey, FCCA, CPF Voluntary Independent E 6 Lowbrook Avenue .MBA Greater Manchester M9 7JD Dated: 29th March 2025.
LIFE CHANGE COMMUNTTY CHURCH TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2022 ÉxpL4n•tlon of th• Objects of th• Charlty •nd the MIMlon Statement Lfe Change Communlty Church Is an Independet Chrlstian Mlnlstry orientated thvr¢h called to the task of evangellslng and disclpllng the hurt£ng people of the worfd with the message of hope and the plan of Jesus Chrtst. a) The advancement of the ChrfWan Pdlth wchlng losr and hurtlng we give supwrt to these areas jccordlng to the need. bl The lIef of per9)ns In need, harilshlp. who are dlstressed or (k. we help wlth food and clothes, trying to meet the needs of all the above Indlviduals. c} I ne aavancemeftt or eauCatn on tne uasis or LnnsEian vnncipie5' we use our ruftas To Dnng In Ministers or rne Gospel. ad)ers 3n¢J evangelLsts nrt only to teach and mlnlster to the people, but also traln and equip them to artain their destkny In Iwe. Org•nlMtlonNI sIrve and D•dthD M•ltiroJ There Is a 80)rd of TTU5tees who meets regutsrty to make rateglc declsions as well as g Xnior PastoraVManayÉment Team of the charity. As the churth grow, capacty is belng bultt wth expertlse In finance and admlnlstratbn alongside identlfying young tslents for the future dtrectlon of the tharity. Revlew of A¢llvltle• durfng the Year 2022 and Pl•M for 2023 In 2021 report, a number of acdvltles were earmarked for the year 2022. We are happy to port that the tharlty dellvered SUc51U1EY on those plans. This show5 tre restllen and the deterMInat)n of the charlty to contlnue to be the beacon of hope and Ilfe15ne wlthln the community we serve. Our success over the years Is underpinfted by the sheer commitment and dedScated contributtons of our members ant1 volunteers to the cause. The charity mède remarkabk Improvement in faith and wdl belng of its members and the communlty through teathlng and outreach programme5, Indudlftg weekly teachlngs and outreach events tEachln9 the hurtlng people all over the dty of Manthe5ter area. . Contlnued wlth bullding strong effectlve and efficient leadershp team (Restructurfng & Tralnln9). . The Churth has continued to expend TeSOur to malntaln ty)e premlses and the faclllttes. . As part of its wjllcy conceming the sofeguartllng and safety of chlldrent youftg people and vulnerable people, the thurth Is conynulng ts membeyshlp wlth the Chlld Protection Advi50ry NSCCP {CCPSAI. Movements vn all reserve$ 011 recc)nlsed galns and losses are shown abovt. AH of the organls4on's operatlons are classed as contlnulng. Actlvitie5 in furtherance of organisatlon's obJeLts . No paymerts were made to trustees or any per50rts connected them durin9 this flnandal pèrityj. No materlal transattion took pla¢e between the organisation and a trustee or any person connerted wlth . Prov151on of re9ular Sunday churth Sei(e$ wopshlp. prniselmu, scrlpture and communlon.
LIFE CHANGE COMMUNrrY CHURCH TRUSTEES REPORT FOR THE YEAR ENDED 315r DECEMBER 2022 . Continue wlth buihlin9 Strong effE¢tive and effldent leadershlp team (Envlslonlng & Tralning). The thurch to contlnue to expend reg)urces to malntbln the prniS* aNI the faalities. As part of its rh)li¢y concemino the safeguarding and safety of thudren. young people and vuklenble people. the churd) Is continuing its membershlp with the Chlld Protection Advlsory NSCCP ICCP5AI. The church to contlnue its Involvement with the Middleton Food Bank for the supplles of donated foodstss Continue stjpport for chstIan Aid charity, Assemblles of God and on morthly ba$i$. To improve the provision of weekty pastoral care, teachlngs, minars & workshops by the pastorèl tearn includlng Blble Study and prayer meetings, cruItng more members. Provlsion of regular Sunday church 5ervkes with worshlp, prai5e/music. 5crlpture and communlon. Trngtees RespoMlbllltl•• The Charities Act 2011 #$ 8rnended 2022 requlre thÈ trnste8S to prepare financlal statements for each fmèncial year which glve a true and vlew of tht state of affalrs of the trust and of the surplus of the tnjst for that perfod. In preparing those flnanckil ststements the trustees are requlred to: Select sultable accountlng pollcies and appty them eonslstentty Make ludgemettts and estlmates that are reasonable and prtsdent . Prepare ftnandal statements on the 9olng co[M basls unless is inasiproprlate to Prrne that the trust wlll contlnue In ex15tence. The trustees are responslble for keeping proper accountlng records, which dlsct05e with asOnable accuraty at any time the financlal position of the trust. They are also resp)nsible for safeguardlng the assets of the trust and hence for taklng reasonable steps for the pwentlon and deteLtion of fraud and other irregtsLryritles. Signed on behatf of the Trustees by.................. stephanle Ma5ipa, Trustee Chalr. Date: 29th March 2025,
UFE CHANGE COMMUNrrY CHURCH srATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31sr DECEMBER 2022 Unrestritted Restrirted Funds Fun¢ts TOTAL 2022 TOTAL 2021 Notes INCOMING RESOURCES IM£omlng Resources from Gemrated Fund$ Voluntsry Income 3a 9,813 500 10,313 7,390 other Incoming Resources 3b 1,690 1,690 1,210 YOTAL IMCOMZNG RESOURCES RESOURCES IXPENDtD Charitable A¢tlvltleg 11,304 500 11,804 7,370 Govemance Cojts 4b YOTAL RESOiIRCES EXPENDED li 370 tIÈT INCOMZNGI IOLITGOING) RESOURCES 198 198 Total Funds Brought Forward 2Q,426 20,426 19,196 TOTAL FUNDS CARRIED FORWARD Movemerts on all reserveg and all rètognised oains and losses are shown above. All of the organlsatlon'5 0perat4ons a dassed 8$ contlnuing. The notes on pages 9 W 14 fom part of these flnanclal ststemen
LIFE CHANGE COMMUNITY CHURCH BALANCE SHEEr AS AT 31sr DECEMBER 2022 Unrestricted RestriLted 31-Dec-22 31-D21 Funds Funds Total Totsl Notes Tangible assets Cash at bank and in hand 21,374 21.374 20,426 Total Currnnt A•Mt• CrdltoN: amounts falllng due wlthln one year 750 750 IIET CiIRAENT ASSETS 20.624 20,624 20.426 TOTAL ASSETS less current liablitles 20,614 20,624 20,426 CrltOrs. amounts fallinp ¢Ji in MO than one year 20,624 20.624 20,426 Fund of th• Ch•vlty Gereral Fund5 Re5trltted Funds 20,624 20,624 20.426 Totsl Fundo 24624 Approved by the Trustees on the 29th Marth 2025 and Slgned on thelr behalf by................................ stephanle Maslpa, Trustee ChJlr
LIFE CHANGE COMMUNrrY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 I. ACCOUIITING POUCEES Recognltlon of IrMxJming Resour$ These are Included in the Ststsment of nandal ACtIve5 (SOFA) when; • the tharity becowr$ entltled to the resources; the trustees are vlrtually certaln they wlll recetve the re50urce5- afid . the monetary value can be me05ured wlth sufflclent rellablltty. Jncoming Resour5 wlth related expenditure Whre Incomlng resour$ have related expendfjtu las with fijndralslng or contract Inccrfne) the Incomlng resour nd related expendlture are reported gross In the SOFA. GMnts and Donati(Ins Grants and l)onations a only indutI1 in the SOFA when the thgrtty has uncondltional entitlement to the resources. Tax reclaims on DMaVon5 and Glfts Incomlng reStsur from tax redalm$ are Induded In the SOFA during the Same period as the glft to whkh they relate. Contractual In¢w and Perfonnano Related Gronts Thls is onty Induded in the SOFA On the related good5 or servkns has teen delivered. Glfts In Klnd Glfts in kint1 are accounted for at a reasonable estimate of thelr value to the chartty or the afftount actually wllsed. Gifts In klnd for sole or dlstrfbutlon Jre induded In the accounts as gifts only when sold or dlstributed by the chartty. Glfts in nd for use by the charlty are induded In the SOFA as Incomlno resources when recelvabk. Donated Servlces and FacAlltles These ?re only Induded in Incomlng resources Iwlth an equivalent amourrt In reSoUS expended) wheTr the benefft to the charfty is rerjsonably quantifièble, measurable and materlal. The value plattd on tliese resour Is the estirnated value to the charty of the servl¢e or fadllty reIved. Volunteer Help The value of any voluntary tdp re¢elved Is not Induded In thè eaY)unts but 15 deserlbed in the trustees. annual report. InvestmentIncome Thi5 is In¢kJded In thÈ accounts when retsSvable. Investment gains and losses This Included any gain or loss the sale of Investments #nd any galn or resultlng from reVaIng Snvesiments to market value at the end of the year. Expendlturn and Ilabllltle• Uablllty recognltlon Llabilities are recognlsed as soon as there s a legal or construttive obligatlon commliung the charity to pa¥ out resources. Governan Costs Iri£lude costs of the preparatlon and examlnatlon of ststutory acrAJunts, the costs or the trustee5 meettng5 4nd cost of any legal adv{ to twustees on govèrnance or constitutr.onal rnatters. Grants wAt17 perfom7ance condltlons Where the charfty gTves a grarbt with torKJltirgns f4)r payment betng a $peclfic Ve1 tsf Éervleo or output to be provlded, such grarts are only recogn15ed In the g)FA On the redpjent of the grant has provkled the speclfled serylce or output.
LIFE CHANGE COMMUNrrY CHURCH NOTES TO THE FINANCIAL sfATEMENTS (contlnued) FOR THE YEAR ENDED 315r DECEMBER 2022 These a only recognised in the accounts when a ttmmitment has been made and the are no condltlons to be met relating to a grant whlch rem?In In control of the t17aty. Support Costs Support costs Indtsde ntral functlons and have been allocated to activlty cost cegorles on a basis consstent wilh the use of the resourtes. e.9. allocatyng property costs by floor aFeas. or per capits. staff costs by the tlme spent and other costs by thelr usage. Changes in Actountin9 pollcles and previous 4ccounts There has been no thange to the arcounung polldes Ivarfatlon nJles and methods of accountyng) slnce last year, and no changes to the prevlous accounts. Assets Tangltme Ibxea assets ror use by the thanty.. These are caplISed rf they tan be used for more than one year. and c05t at leost £500. They are valued at C05t or, rf gKted, at the value to the ¢harity on recelpL Depreclatlon Is calculated at a rnte to wrlte off the cost of tangIb fixed assets on a rnducing balance basss over their estimated useful Ilves. The ratss applled per annum are as follows: Equipment Fixtures and FI95 M¢xor Vehldes 25% io% 25 ThE charity had no fixed assets at the balance sheet date to be depredated. The property Is rnalntalFd to such stsndard that the esumated resldu81 vahje Is not less than cost B•sl$ ot prep•rntlon: The finanrlal statèments have been prepared on the historical cost basi$ of accou¥)ting in accordance with the Charities Att 2011 as amended 2022 and in accortlance with applicable accountlng standards. In preparing the flnano?15tatwiortts the thatlty follows best prattts a5 laid down In the Statement of Rectsmm•nded Prartlce 'ACcOtIng and Reportlng by Charities. (SOIIP 2005} issued In Mah 2905, 2. TANGIBLE FIXED ASSErs Equlpment FuMliU & Bulldlno Unrestr1 Restrtcted xtureS Tctsl Vehlde 01-Jan-22 Addltlons Cost at 31-Dec-22 Depreciation Charge DeprÈc*ation at 01-Jan-22 31-Detr22 Net Bwk Value Net Be4)k Value 31-D22 31-Detr21 The annual commknients under non-car11n9 operatlng leases and capitsl commltsmertts are as follows: 31st December 2022 . None 31st l)ecemt)er 2021 . None io
LIFE CHANGE COMMUNrrY CHURCH NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31sr DECEMBER 2022 ZNCOMUIG RESOURCES Unrestrtcted Restricted Fynds Fund5 TOTAL 2022 TOTAL 2021 Notes ) Voluntary incl• rtho5 OffeNng Datr"on5 6,336 882 2,595 6,336 4,540 633 2,217 500 3,095 500 b) Other Incomhw Rew¥r¢e• Ptal 1,690 1,690 1,210 690 RESOURCES PEXpE •) Ch•rltable Actl¥lt Mlnlsty and Mission Cfrurch Premlses Utilitle5 (Wat*r, Gas & ekctrf¢ity) Church Premlses Malntenante Charltable Donatk)ns Cleaning/Laundry Church Equlpment Expenses Felosyshlps & Hosp1[ty Church Premlses Insuran Publiclty, Medla & Outreath Prfntinglstatlonery Pn)fe5s+onal Fees Statements as at 31Dec2011 1800 2,640 2,220 2.800 1,767 1.586 1,401 492 123 160 252 822 189 103 473 2,220 780 195 254 400 1,302 299 soo 195 254 400 1,302 299 164 750 750 500 tndependent Examiners Fees S. RISTRicfED FUMOS Balan 01-Jan-22 Balance Income ExpenditLFTe 31-Dec-22 Chrlstlafi Ald Donatton 500 500 500 500 The restrttted funds are wholly represented by cash reSenS of tharity li
$. CASH AT BAIIK AND IN IANO Unrestrkted RestriLed Fund Fund T¢Jl•l Tot41 31-De¢a22 51-l>eca21 Current Account Church Reserve Attount Kingdom Bank 17.786 3,416 172 17,786 3,416 172 17,442 2,813 172 7. CREDITORS ACCAUALS AND DEFERRED INCOME: AMOUNTS FALUNG DUE wmiiN 014E YEAR Vnrestritted Restritted Fund Fund To*1 Total 31-De¢-21 31-De2$ eookkeeplng Fee5 750 750 750 750 12
UFE CHANGE COMMUNrrY CHURCH NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022 . CREDtroRS ACCRUALS AND DEFERRED XNCOIIE: AMOIINTS FALUNG DUE 111 MORE THAN ONE YÉAR UnrestCted Restricted Fund Fund Tot•1 Total 31-Datr22 31-Decq21 The thurth has no mortgage •$ at the balance she& date. g. STAFF Cosrs AMD NUM6ERS 20 2021 Gross Waw and sarles Employ$ N¥tlorièl Insurance Costs Pension Contrlbutlons Employees who wert engaged In eath of the foHowthg aet&vllJes'. 2022 TOTAL 2021 TOTAL Acilvltles In fvrtherancè of organlsotitsn's objects No ernploy¢e5 re1veAl emoluments In excess of £60,000 (Note 2013: Nlll. Staff afe pald thFOUgh the PAYE system. 10. TAusfEES AND MER AELATED PARTzes No payments were made to ttte$ or any petsons connected wlth them dung thls financial period. No mètertal transaction took ptate betYen the organisatlon ond a trustee or any person connetted wlth them. 11. RISK ASSESSMEIIT Ine trustees attiveiy review tne major nsks wnicn tne cnanty races on a regular basts ano lIeVe tnat maintsining tl)e free resetves stated, comblned wlth the annual revlew of the controls over key financlal systems carTled out on an annual basls will provlde suffiaént reScyjr In the event of èdveFse condlkn"ons. The trustets have also examlned other operational ènd buslness risks whid) they face and confim that they have establlshed systems to mbtlgate the slgnificant rfsks. 12. RESERVES POLICY The twstees have consldered Ihe level of resee$ they wlsh to retain, approprtate to the charfty's needs. ThÉ5 15 based on the thatY,$ slze and the level of financial commibnents held. The tnjstees alm to ensure the charlty wlll be at4e to contlnue to fu1 Its tharltsble oblertlves even If there Is a temporary shortfoll in income or unexpecteil expendltyre. The trustees wlll endeavour not to set aslde fvnts unnecessarlly. 13
LIFE CHANGE COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022 13. PUBLIC BEweprr The charlty acknowledges Its requlrement to demonstrate deady that It must 17ave tharltabte ptsrposes or '8lms' that are for the public benefft. DetaSts of how the tharity has achlevea thls are provlded in the TnJst¢¢s report, Th¢ Tru#ees confirm that they have pald due regard to the Charfty CoMmissn 9uidance on publk benefft before etldlng what artivIt5 the d*rfty should undertake, 14