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2022-12-31-accounts

Full Life Church & Christian Centre

Report and Financial Statements

For the year ended 31 December 2022

Registered Charity Number: 1052600

Full Life Church & Christian Centre

Contents of the Financial Statements For the year ended 31 December 2022

Page
Company Information 1
Trustees' Annual Report 2 - 9
Independent Examiners Report 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to Financial Statements 13 - 19

Full Life Church & Christian Centre

Company Information

For the year ended 31 December 2022

REGISTERED OFFICE: Full Life Church
Maltby
Rotherham
South Yorkshire
S66 8LF
TRUSTEES: Pastor Paul Norris
Pastor Kevin Foster
Peter Wilson
Jim Raybould
Pastor Wesley Norris
INDEPENDENT EXAMINER: Jon Lister FCCA
Enterprise Chartered Certified Accountants
8 Castlegate
Tickhill
Doncaster
DN11 9QU
BANKERS: Natwest Bank Plc
Bawtry Road
Wickersley
Rotherham
S60 0JY

Page 1

Full Life Church & Christian Centre

Trustees' Annual Report

For the year ended 31 December 2022

The trustees have pleasure in submitting the report and financial statements for the year ended 31 December 2022.

Trustees' responsibilities statement

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for the year. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. 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.

Structure, governance and management

The trustees have responsibility to direct the charity's affairs in such a way as to promote the Objects.

Day to day management

The day to day management of the charity is carried out by the Senior Minister, responsible to the Board of Trustees made up of the trustees of the company.

General meetings are held monthly to discuss matters and for decision making. Meetings are carried out in line with the Governing Document of the charity.

Page 2

Full Life Church & Christian Centre

Report of the Directors (including the Trustees' Report) - Continued For the year ended 31 December 2022

Structure, governance and management continued

Recruitment and training of trustees

Trustees are recruited based on their knowledge and experience in the services the charity provides to meet its objectives.

Trustee training is given before and during the trustee term.

New members of the Church Council are nominated by the Senior Minister and appointed by the Church Council.

Risk management

The board of trustees have overall responsibility for ensuring that the charity has appropriate systems of controls, financial or otherwise. They are also responsible for keeping proper accounting records, for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:

Risk review

The trustees have conducted a review of the major risks to which the charity is exposed and appropriate systems have been established to mitigate those risks. Significant external risks to funding have lead to the development and implementation of a strategic plan. This will allow for the re-direction of funding and some activities.

Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects to ensure consistent quality of delivery for all operational aspects of the charity. These procedures are constantly reviewed to ensure that they still meet the needs of the charity.

Objectives and activities

Full Life Church exists to promote the Christian Faith and serve the wider community through Church services, outreach and community projects.

Reserves policy

The trustees have determined that the charity should aim to hold unrestricted cash of no less than £50,000 (which equates to approximately 3 months of unrestricted expenditure so that the charity could continue to operate should income and expenditure vary adversely. At the year end date, the charity held unrestricted cash in excess of this amount.

Page 3

Full Life Church & Christian Centre

Report of the Directors (including the Trustees' Report) - continued For the year ended 31 December 2022

Full Life Church Annual Report for 2022

The period of 2022/23 has again been a time of development and progress. We have very evidently made good recovery after the pandemic in attendance, and re-launching our ministries, and consequently serving our Community too.

All of this has reflected our vision, mission and values statements:

Vision:

To grow a significant and dynamic Community Church, that serves Maltby, and the surrounding communities within South Yorkshire and North Notts.

Mission Statement:

Our mission statement continues to serve us well;

Impact - Serve - Support

Values:

We have continued to embody our values in ministry and ethos:

Page 4

Full Life Church & Christian Centre

Report of the Directors (including the Trustees' Report) - continued For the year ended 31 December 2022

We have continued to outwork these by seeking to be a Church that:

Warmly Welcomes new friends and old Authentically Worships the Living Saviour Carefully Holds the truths of God’s Word Creatively Communicates fullness of life in Jesus Enthusiastically Encourages those around us

Healthily Honours those who serve and lead us Generously Gives to support ministries and missions Regularly Gathers Sundays and midweek Willingly Serves others in fellowship and community Persistently Prays ‘Your Kingdom Come’

Our current aims over the period of 2023 and into 2024 have also been recently re-visited after a period of growth and development, and because our capacity for growth continues.

Current short and mid term aims as we continued through 2023 have been to again:

We are pleased to report that we have seen:

• The spiritual and relational life of our Church fellowship has been developing by integrating new friends, strengthening peoples’ faith, encouraging the concept of serving others

• An increase in the use and availability of our facilities for education and training, skills development, and activities that facilitate the sense of well being and living healthily within our community, and other areas of personal development, as well as activities that facilitate Christian mission

Page 5

Full Life Church & Christian Centre

Report of the Directors (including the Trustees' Report) - continued For the year ended 31 December 2022

Main Activities During the Past Year

We have held around 100 regular services including Sunday mornings Service, mid week Cafe Church. Consequently we have been able to offer pastoral care and support to Church attendees and members of our community, and also re establish various activities as legalities allowed.

At the time of writing this report in 2023:

The support in giving and volunteering we have received has enabled us to see:

• Our Church coming back together and growing again. Our gatherings have been more diverse, more accessible, and all age for everyone attending, and in fact this has facilitated increase.

• Our Cove Coffee House complete with quiet and sensory garden open 5 full days per week, and serve hundreds of people each week. Every day we seek to support and address the issues of loneliness and social isolation, depression, loss of community contact, and the need for people to find a place of ‘Refuge, Peace, and Shelter

Page 6

Full Life Church & Christian Centre

Report of the Directors (including the Trustees' Report) - continued For the year ended 31 December 2022

• Our Food Bank and Hampers projects has given away around 50,000 meals over the last 12 months, supporting hundreds of families challenged with food poverty. Our volunteers put together and distributed dozens of Christmas hampers throughout in the week before Christmas, and another 100 hampers throughout autumn 2022 and spring 2023, so that families could benefit from reduced pressure over the period. Special thanks to the employees of Royal Mail for their kind support and SYFAB, and Trussel Trust.

• Our forward planning in 2021 was proved to be providential - we re-located and redeveloped our food bank ministry within our premises to give us an improved space to organise food parcels and position ourselves for growth and diversity, in anticipation of the potential effects of changes in the labour market ad social structures.

• Our Olive Suite provide an ideal setting for educational groups and courses. We facilitated a wide variety of community courses and groups including sewing classes, flower arranging,

crafts and performing arts

• Our Living Well and Conference Suite

provide excellent space for both adults and people young people who attend

groups for keeping fit, and living well, physical exercise, and developing performing arts skills.

Page 7

Full Life Church & Christian Centre

Report of the Directors (including the Trustees' Report) - continued For the year ended 31 December 2022

We have continued to Serve Others in our Region and Nation by continuing to serve other Churches and ministries through our:

We consider that we are Supporting Mission Partners overseas by:

Our various activities and outreach projects facilitate around 1,200 visits per week from around 1,000 people. This means that we can realistically say, as many do, that Full Life Church is very much a hub within our community, and surrounding communities, many of which continue to experience the significant social challenges of social isolation, food poverty, mental health challenges and social breakdown.

We have been able to conduct ongoing staff and trustee mentoring. We have also been able to grow our volunteer base to 40 - 50 volunteers within our organisation.

A Finance Remark

During the 2022 / 23 period we have been blessed by:

Regular giving is at the heart of our sponsorship, and this finances so much of what we are able to do.

Page 8

Full Life Church & Christian Centre

Report of the Directors (including the Trustees' Report) - continued For the year ended 31 December 2022

Celebrations

This year we celebrated the birthday of our oldest member who was 100 years old, and who has served our Church for 90 years.

Special Thanks

Special thanks are expressed this year to the Trustees who have agreed to stand for the current period, and support our Pastors Paul and Wesley.

Gratitude is expressed to all those who have shared the other responsibilities of leadership over the past year.

Special thanks also go to the following organisations for their generous support through the year:

Tesco Supermarket For Food Bank and Hampers

All Maltby Schools For Food Bank and Hampers

Fair Share For Food Bank and Hampers

Royal Mail Employees For Food Bank and Hampers SYFAB

Coalfields Regeneration Trust

Trussel Trust

Other generous donors for special projects

Respectfully Submitted

Paul Norris CMgr FCMI Senior Pastor

Full Life Church, Maltby

On Behalf of the Board of Trustees:

Paul Norris - Chair Date:

Page 9

Independent Examiners Report to the Trustees of Full Life Church & Christian Centre For the year ended 31 December 2022

We report on the accounts for the year ended 31 December 2022 set out on pages 10 to 19.

Retrospective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Action 2011 (The Act). The trustees consider that an audit is not required for this year under section 145(1) of the Charities Act 2011 and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under Charity Law and is eligible for independent examination, it is my responsibility to;

Basis of independent examiner's report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

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.

Jon Lister FCCA

Enterprise Accountancy Services Limited

Dated:

8 Castlegate

Tickhill Doncaster DN11 9QU

Page 10

Full Life Church & Christian Centre

Statement of Financial Activities (including Income & Expenditure Account) For the year ended 31 December 2022

Notes
INCOMING RESOURCES
COVID Grants
Incoming resources from
charitable activities:
Donations and legacies
2
Charitable activities:
3
Investment income
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Charitable activities
3
Governance costs
4
TOTAL RESOURCES EXPENDED
NET INCOMING RESOURCES
5
TRANSFER
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2022
2022
2022
2021
£
£
£
£
-
-
31,599
112,382
1,457
113,839
74,246
120,875
-
120,875
54,825
32
32
-
233,289
1,457
234,745
160,670
204,063
4,236
208,299
158,785
2,034
-
2,034
4,053
206,098
4,236
210,333
162,838
27,191
(2,779)
24,412
2,168)
(
-
-
-
-
693,252
6,222
699,474
701,642
720,443
3,443
723,886
699,474

The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

Page 11

Full Life Church & Christian Centre Charity number: 1052600 Balance Sheet as at 31 December 2022

Notes
FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Stock
Debtors
8
Cash at bank and in hand
CURRENT LIABILITIES
Creditors due within one year
9
NET CURRENT ASSETS/(LIABILITIES)
Creditors due after more than one year
10
TOTAL ASSETS LESS CURRENT
LIABILITIES
FUNDS
Unrestricted funds
11
Revaluation
11
Restricted funds
11
TOTAL FUNDS
11		 £
£
1,650,843
-
-
73,374
73,374
31,303
42,072
369,029)
(
1,323,886
720,443
600,000
3,443
1,323,886
2022		 £
£
1,651,123
-
516
83,214
83,730
33,176
50,554
402,203)
(
1,299,474
693,252
600,000
6,222
1,299,474
2021		 £
£
1,651,123
-
516
83,214
83,730
33,176
50,554
402,203)
(
1,299,474
693,252
600,000
6,222
1,299,474
2021
73,374
31,303		 83,730
33,176
402,203)
(
1,299,474
693,252
600,000
6,222
1,299,474

The financial statements were approved by the Board of Trustees and were signed on its behalf by:

Paul Norris - Trustee Date:

Page 12

Full Life Church & Christian Centre

Notes to the Financial Statements For the year ended 31 December 2022

1 ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) and with the Accounting and Reporting by: Statement of Recommended Practice (issued in January 2015).

Going concern

The financial statements have been prepared on a going concern basis. The Charity's activities are dependent upon the continued support of its key funders who have undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable values, to provide any further liabilities that may arise and reclassify fixed assets to current assets and long terms liabilities to current liabilities.

Cash flow statement

The trustees have taken advantage of the exemption in Financial Reporting Standard No. 102 from including a cash flow statement in the financial statement on the grounds that the charity is small.

Grants receivable

Revenue grants are credited to the Statement of Financial Activities in the year for which they are received.

Taxation

The company is a registered charity and its activities are not subject to taxation.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows;

Freehold Land and Buildings Not depreciated Fixtures, fittings and equipment 20% straight line basis

The freehold property of the charity was revalued by the trusteed on 31st December 2007

Staff Costs and overhead expenses

Staff costs and overhead expenses are allocated to activities on the basis of time spent unless otherwise identified to a particular fund.

Page 13

Full Life Church & Christian Centre

Notes to the Financial Statements - continued For the year ended 31 December 2022

Fund Accounting

Funds held by the charity are either:

Restricted funds - these are funds that can only be used for a particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Unrestricted funds - these are funds which can be used at the organisation's discretion in accordance with the objects of the charity.

Designated funds - these funds comprise unrestricted funds that have been set aside by the trustees for restricted purposes.

2 Donations and legacies

Donations of cash or similar
Donations in kind (Food Bank)
Gift Aid recoverable		 Unrestricted
Restricted
Total
Total
2022
2021
£
£
£
£
25,131
25,131
62,694
1,457
1,457
266
87,250
87,250
11,286
112,382
1,457
113,839
74,246

Charitable activities

Charitable grants
Parent & Toddler
Rental income
Conference and centre
Other
Café		 Unrestricted
Restricted
Total
Total
2022
2021
£
£
£
£
9,962
9,962
-
4,380
4,380
1,836
13,167
13,167
12,732
37,465
37,465
14,891
8,164
8,164
435
47,737
47,737
24,931
120,875
-
120,875
54,825

Page 14

Full Life Church & Christian Centre

Notes to the Financial Statements - continued For the year ended 31 December 2022

3 RESOURCES EXPENDED - CHARITABLE ACTIVITIES

Salaries and staff related costs
Training
Activities and Ministry expenses
Food bank costs
Café costs
Administration costs
Property costs
Finance costs
Catering
Sundry expenses
Depreciation
COVID-19 costs		 Unrestricted
Restricted
Total
Total
2022
2021
£
£
£
£
103,546
103,546
88,310
498
498
1,062
5,431
5,431
3,307
4,236
4,236
1,211
18,299
18,299
9,607
14,386
14,386
11,533
42,637
42,637
23,762
18,537
18,537
19,061
159
159
-
290
290
652
280
280
280
-
-
-
204,063
4,236
208,299
158,785

4 RESOURCES EXPENDED - GOVERNANCE COSTS

Legal and professional fees
Independent examiners fees		 Unrestricted
Restricted
Total
Total
2022
2021
£
£
£
£
1,044
-
1,044
2,853
990
-
990
1,200
2,034
-
2,034
4,053

Page 15

Full Life Church & Christian Centre

Notes to the Financial Statements - continued For the year ended 31 December 2022

7 TANGIBLE FIXED ASSETS

COST
At 1st January 2022
Additions
At 31st December 2022
DEPRECIATION
At 1st January 2022
Charge for year
At 31st December 2022
NET BOOK VALUE
At 31st December 2022
At 31st December 2021		 Freehold
Fixtures &
Office
Property
Fittings
Equipment
£
£
£
1,650,000
82,675
7,359
-
-
-
1,650,000
82,675
7,359
-
81,552
7,359
-
280
-
-
81,832
7,359
1,650,000
843
-
1,650,000
1,123
-		 Total
£
1,740,034
-
1,740,034
88,911
280
89,191
1,650,843
1,651,123

The trustees have elected not to comply with accounting standards and have not depreciated the freehold property.

The trustees maintain the building on an ongoing basis to ensure that no impairment to the condition of the building occurs.

The trustees acknowledge that any reduction in the value of the property would reduce the value in the unrestricted reserves.

The property was valued by the trustees on an open market value assuming vacant possession.

Page 17

Full Life Church & Christian Centre

Notes to the Financial Statements - continued

For the year ended 31 December 2022

5 NET INCOMING RESOURCES

Net incoming resources for the year is stated after charging:

Depreciation - owned assets 2022
2021
£
£
280
280

6 Information on Trustees and employees

The average number of employees during the year was 7 (2021: 6)

The total wage amount for all salaries was £88,310 - this covered 6 posts over the year one of which was a trustee who was not paid above £60,000

No employee received emoluments of more than £60,000.

The charity's key management is comprised of trustees.

Page 16

Full Life Church & Christian Centre

Notes to the Financial Statements - continued

For the year ended 31 December 2022

8 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Gift Aid recoverable
Trade debtors
9 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accrued expenses
Bank loans
0 CREDITORS: AMOUNTS FALLING AFTER MORE THAN ONE YEAR
Bank loans		 2022
2021
£
£
-
-
-
516
-
516
2022
2021
£
£
2,252
2,925
1,200
2,400
27,851
27,851
31,303
33,176
2022
2021
£
£
369,029
402,203
369,029
402,203

10 CREDITORS: AMOUNTS FALLING AFTER MORE THAN ONE YEAR

The bank loan is secured by a first legal charge over the freehold property of the charity.

11 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible fixed assets
Current assets
Current liabilities
Creditors due after > 1 year
Net assets at 31st December 2022		 Unrestricted
Restricted
Total
Funds
Funds
Revaluation
Funds
£
£
£
£
1,050,843
-
600,000
1,650,843
69,931
3,443
73,374
31,303)
(
-
31,303)
(
369,029)
(
-
-
369,029)
(
720,443
3,443
600,000
1,323,886

Page 18

Full Life Church & Christian Centre

Notes to the Financial Statements - continued For the year ended 31 December 2022

12 MOVEMENT IN FUNDS
General funds
Designated funds
Property fund
Redundancy fund
Total unrestricted funds
Building development
Food Bank
Total restricted funds
Revaluation
Total funds		 At
Incoming
Outgoing
At
01.01.2022
Resources
Resources
Transfers
31.12.2022
693,252
233,289
206,098
-
720,443
-
-
-
-
-
-
-
-
-
-
693,252
233,289
206,098
-
720,443
5,250
-
-
-
5,250
972
1,457
4,236
-
1,807)
(
6,222
1,457
4,236
-
3,443
600,000
-
-
-
600,000
1,299,474
234,745
210,333
-
1,323,886

Page 19