OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-12-31-accounts

Full Life Church & Christian Centre

Report and Financial Statements

For the year ended 31 December 2023

Registered Charity Number: 1052600

Full Life Church & Christian Centre

Contents of the Financial Statements For the year ended 31 December 2023

Page
Company Information 1
Trustees' Annual Report 2 - 10
Independent Examiners Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to Financial Statements 14 - 20

Full Life Church & Christian Centre

Company Information For the year ended 31 December 2023

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 2023

The trustees have pleasure in submitting the report and financial statements for the year ended 31 December 2023.

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 2023

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 2023

Full Life Church Annual Report for 2023/24

The period of 2023/24 has again been a time of development and progress. 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 communities within South Yorkshire and surrounding counties.

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:

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

Page 4

Full Life Church & Christian Centre

Report of the Directors (including the Trustees' Report) - continued For the year ended 31 December 2023

Our current aims over the period of 2024 and into 2025 are being constantly re-visited as we continue to grow and development, and because our capacity for growth continues.

We have been able to conduct ongoing staff and trustee mentoring. We have also been able to grow our volunteer base to 50 - 60 volunteers within our organisation. Current short and mid term aims as we continued through 2023 and in to 2024 have been to:

Main Activities During the Past Year We have continued to Serve Others Locally Through:

• Our Church . Our gatherings have been more diverse, more accessible, and all age for everyone attending, and in fact this has facilitated increase. We have held around 175 regular services and small groups, throughout the year, including Sunday mornings Service, mid-week Cafe Church, Alpha courses, baptisms, & funerals. Consequently we have been able to offer improved pastoral care, and support to Church attendees, and members of our community.

• 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

• Our Community Day Facilities - We continue to host numerous groups from our community that enrich peoples!# lives and facilitate community involvement

As a consequence, 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 immediate and surrounding communities , many of which continue to experience significant spiritual searching, the challenges of social isolation, food poverty, mental health challenges and social breakdown.

Page 5

Full Life Church & Christian Centre

Report of the Directors (including the Trustees' Report) - continued For the year ended 31 December 2023

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:

The Main Areas of Development over the last year have been:

• Church Growth - The continued growth of our Church fellowship. This has required work to integrate new friends, strengthen peoples!#faith, and encourage the concept of serving others

• Children’s Ministry - Significant growth in our children’s ministry, with groups for different ages

• Youth Ministry - The restarting of our monthly Youth activities and meetings

• Life Groups - we have introduced a range of Life Groups - small groups which meet fortnightly around the area . These facilitate pastoral care and teaching. We use our own pre-recorded video material to support Life Group facilitators and group interaction

• Food-Bank - Significant growth in our ministry to combat food poverty, vulnerability and homelessness through our Trussell Trust registered Food-bank, and our Warm Hub which is open on the same days

• Restore Furniture Project - The emerging of a new project. This has been our response to a growing need within our community, for families without beds, and other basic furniture to facilitate family life. We plan to develop this ministry project and have outlined the concept ‘Restore’ Furniture - restoring not only used furniture to be reused, but restoring peoples’ sense of dignity by helping to improve their living spaces

• Residential Training - An increase in the use of Residential Centre for Christian groups and individuals from the UK and overseas, who are training to work with the PAIS organisation, in Youth and School settings around the UK

• Facilitating Community Support - We now facilitate SYHA project workers in their work to support our community

Page 6

Full Life Church & Christian Centre

Report of the Directors (including the Trustees' Report) - continued For the year ended 31 December 2023

Leadership Restructuring

Towards the end of 2023, our Church also passed in to, and through a significant period of re-structuring.

• In November our Pastors’ Team saw the transitioning of our Senior role. Our Senior Leaders, Pastors Paul and Wesley have changed roles. Pastor Wesley has accepted the role of Senior Pastor, and after 41 years of continually leading our Church as Senior Pastor, Pastor Paul will be supporting Wesley in his new role, but still as Associate / Team Pastor. This has released Pastor Paul to support other Pastors, specifically across Yorkshire, but other areas of the UK too.

We pray that Pastor Wesley will know continued blessing in life and ministry, along with Naomi who also serves us in heading up various ministries, as they continue to facilitate our Church’s journey in to the coming years

A Snap Shot of Some of our Community Work

• Our Food Bank and Hampers projects has given away around 45,000 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 2023 and spring 2024, so that families could benefit from reduced pressure over the period. Special thanks to the employees of Royal Mail for their kind support, SYFAB, and Trussell Trust.

Page 7

Full Life Church & Christian Centre

Report of the Directors (including the Trustees' Report) - continued For the year ended 31 December 2023

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 8

Full Life Church & Christian Centre

Report of the Directors (including the Trustees' Report) - continued For the year ended 31 December 2023

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

A Finance Remark

During the 2023 / 24 period we have been blessed by the support in giving, and volunteering we have received from various donors.

We are grateful for:

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

Celebrations

This year we celebrated with families dedicating their babies, and the birthday of our oldest member who was 101 years old - she has served our Church for over 90 years. We can certainly say that our Church age range is from 0 to over 100.

Page 9

Full Life Church & Christian Centre

Report of the Directors (including the Trustees' Report) - continued For the year ended 31 December 2023

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 key roles over the past year.

We have been particularly encouraged by the support of various individuals and organisations that have helped us in efforts to support our community.

Not least of all, special thanks also go to the following organisations for their generous support through the year:

And numerous other valued, generous individual and organisational donors for special projects

Respectfully Submitted

Paul Norris CMgr FCMI Team Pastor, and Trustee Full Life Church, Maltby

Page 10

Independent Examiners Report to the Trustees of Full Life Church & Christian Centre For the year ended 31 December 2023

We report on the accounts for the year ended 31 December 2023 set out on pages 12 to 20.

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 11

Full Life Church & Christian Centre

Statement of Financial Activities (including Income & Expenditure Account) For the year ended 31 December 2023

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
2023
2023
2023
2022
£
£
£
£
-
-
-
98,979
5,355
104,334
113,838
137,015
-
137,015
120,875
216
216
32
236,210
5,355
241,565
234,745
214,909
8,201
223,110
208,299
1,050
-
1,050
2,034
215,959
8,201
224,160
210,333
20,251
(2,846)
17,405
24,412
4,653)
(
4,653
-
-
720,443
3,443
723,886
699,474
736,041
5,250
741,291
723,886

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

Page 12

Full Life Church & Christian Centre Charity number: 1052600 Balance Sheet as at 31 December 2023

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		 £
£
£
£
1,650,632
1,650,843
-
-
200
-
57,300
73,374
57,500
73,374
29,824
31,302
27,676
42,072
337,017)
(
369,029)
(
1,341,291
1,323,886
736,041
720,443
600,000
600,000
5,250
3,443
1,341,291
1,323,886
2023
2022		 £
£
£
£
1,650,632
1,650,843
-
-
200
-
57,300
73,374
57,500
73,374
29,824
31,302
27,676
42,072
337,017)
(
369,029)
(
1,341,291
1,323,886
736,041
720,443
600,000
600,000
5,250
3,443
1,341,291
1,323,886
2023
2022
57,500
29,824
369,029)
(
1,323,886
720,443
600,000
3,443
1,323,886

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

Wesley Norris - Trustee Date:

Page 13

Full Life Church & Christian Centre

Notes to the Financial Statements For the year ended 31 December 2023

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 trustees 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 14

Full Life Church & Christian Centre

Notes to the Financial Statements - continued For the year ended 31 December 2023

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
2023
2022
£
£
£
£
28,794
28,794
25,132
5,355
5,355
1,457
70,185
70,185
87,250
98,979
5,355
104,334
113,839

Charitable activities

Charitable grants
Parent & Toddler
Rental income
Conference and centre
Other
Café		 Unrestricted
Restricted
Total
Total
2023
2022
£
£
£
£
13,227
13,227
9,962
4,242
4,242
4,380
13,776
13,776
13,167
51,243
51,243
37,465
1,008
1,008
8,164
53,520
53,520
47,737
137,015
-
137,015
120,875

Page 15

Full Life Church & Christian Centre

Notes to the Financial Statements - continued For the year ended 31 December 2023

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		 Unrestricted
Restricted
Total
Total
2023
2022
£
£
£
£
112,851
112,851
103,546
552
552
498
9,189
9,189
5,431
-
8,201
8,201
4,236
25,123
25,123
18,299
6,037
6,037
14,386
35,049
35,049
42,637
24,533
24,533
18,537
655
655
159
710
710
290
211
211
280
214,909
8,201
223,110
208,299

4 RESOURCES EXPENDED - GOVERNANCE COSTS

Legal and professional fees
Independent examiners fees		 Unrestricted
Restricted
Total
Total
2023
2022
£
£
£
£
-
-
-
1,044
1,050
-
1,050
990
1,050
-
1,050
2,034

Page 16

Full Life Church & Christian Centre

Notes to the Financial Statements - continued For the year ended 31 December 2023

7 TANGIBLE FIXED ASSETS

COST
At 1st January 2023
Additions
At 31st December 2023
DEPRECIATION
At 1st January 2023
Charge for year
At 31st December 2023
NET BOOK VALUE
At 31st December 2023
At 31st December 2022		 Freehold
Fixtures &
Office
Property
Fittings
Equipment
£
£
£
1,650,000
82,675
7,359
-
-
-
1,650,000
82,675
7,359
-
81,832
7,359
-
211
-
-
82,043
7,359
1,650,000
632
-
1,650,000
843
-		 Total
£
1,740,034
-
1,740,034
89,191
211
89,402
1,650,632
1,650,843

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 2023

5 NET INCOMING RESOURCES

Net incoming resources for the year is stated after charging:

2023 2022
£ £
Depreciation - owned assets 211 280

6 Information on Trustees and employees

The average number of employees during the year was 8 (2023: 7)

The total wage amount for all salaries was £112,851 - this covered 8 posts over the year Two of which were trustees, as permitted by the Governing Document in respect of their services to Church for pastoral work, but not as trustees

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

The Charity's key management is comprised of trustees.

Page 18

Full Life Church & Christian Centre

Notes to the Financial Statements - continued For the year ended 31 December 2023

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
10 CREDITORS: AMOUNTS FALLING AFTER MORE THAN ONE YEAR
Bank loans		 2023
2022
£
£
-
-
200
-
200
-
2023
2022
£
£
773
2,252
1,200
1,200
27,851
27,851
29,824
31,303
2023
2022
£
£
337,017
369,029
337,017
369,029

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 2023		 Unrestricted
Restricted
Total
Funds
Funds
Revaluation
Funds
£
£
£
£
1,050,632
-
600,000
1,650,632
52,250
5,250
57,500
29,824)
(
-
29,824)
(
337,017)
(
-
-
337,017)
(
736,041
5,250
600,000
1,341,291

Page 19

Full Life Church & Christian Centre

Notes to the Financial Statements - continued For the year ended 31 December 2023

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
01.01.2023
Resources
Resources
Transfers
31.12.2023
720,443
236,210
215,959
4,653)
(
736,041
-
-
-
-
-
-
-
-
-
-
720,443
236,210
215,959
4,653)
(
736,041
5,250
-
-
-
5,250
1,807)
(
5,355
8,201
4,653
-
3,443
5,355
8,201
4,653
5,250
600,000
-
-
-
600,000
1,323,886
241,565
224,160
-
1,341,291

Page 20