Bethel Community Church
Report and Financial Statements Year ended 31 December 2023
Charity no: 1052657
Bethel Community Church Year ended 31 December 2023
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|Contents|Page|
|Legal|and|administrative|information|2|
|Report|of the|Trustees|3|
|Report of the|Independent|Examiner|5|
|Statement|of financial|activities|6|
|Balance|sheet|7|
|Notes|forming|part|of the|financial|statements|8|
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Bethel Community Church Year ended 31 December 2023
Legal and administrative information
Charity trustees
J E Morgan A Bartram DrMK Limb L A Cawston W Godridge D Jones, Chairman & Secretary
Custodian trustees
D Jones J E Morgan Dr M K Limb A Bartram
Principal address Royston Lane Royston Barnsley South Yorkshire S71 4NJ
Bankers
HSBC 5 Market Hill Barnsley South Yorkshire
Solicitors
Bury & Walkers Regent Street Barnsley South Yorkshire
Independent Examiner
D Edwards-Brown D Edwards-Brown & Co Ltd DEB House 19 Middlewoods Way Wharncliffe Business Park Carlton Barnsley South Yorkshire
Page 2
Bethel Community Church Report of the trustees for the year ended 31 December 2023
The trustees present their report together with the financial statements of the charity for the year ended 31 December 2023. Legal and administrative information are set out on page 2 forms part of this report.
Constitution and objects
Bethel Community Church is currently constituted under a trust deed and constitution adopted 7th July 2016. and is a registered charity no 1052657. Its principal office is located at Royston Lane, Royston, Barnsley, S71 4NJ.
The objects of the charity are as follows:-
To advance the Christian faith in accordance with the Statement of Faith in such ways and 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 promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and support in such parts of the United Kingdom or the world as the Church Council from time to time may think fit; To advance education is such ways and in such parts of the United Kingdom or the world as the Church Council from time to time may think fit.
Appointment of trustees
Trustees are appointed by the board of trustees.
Aims and Purposes
Bethel Community Church exists to advance the Christian faith and education in the United Kingdom and the world, for the benefit of the public, under the direction of the Church Council. It also aims to benefit the public by relieving financial hardship and the provision of funds and services, to disadvantaged people throughout the world.
When planning our activities for the year, the Church Council have considered the Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement on religion. In particular, we try to enable ordinary people to live out their faith as part of our church community.
Objectives and Activities
The Church Council is committed to enabling Church members and members of the public, to engage in church activities and partake in the worship and other services carried out by the Church. The Church services put into practice these benefits by providing regular Bible study, prayer, praise, music, fellowship and worship services as well as Sunday communion meetings, weddings, baptisms, infant dedications and funerals, all of which are open to members of the public.
Other Church activities include weekly youth meetings, children’s church and creche for infants, and toddlers. Meetings for more elderly people are also facilitated by the church. All these services are supplied to meet specific age groups and provide benefits tailored to cater for the needs of each group.
Online video services are also provided, free of charge, to benefit Church members and the general public who cannot attend the Church building in person.
Performance
Performance in 2023 saw a continuation of general church activities as in previous years.
Some services continued to be placed ‘online’ during the year to enable people to worship in their own homes. Mid-week prayer meetings continued every week, where everyone was welcome to meet together to give prayer, praise and worship to God. Average attendance was between 40-50 people.
Youth meetings continued on Friday evening and were open to all members of the community. Trips and special mid-week events were also arranged for the young people throughout the year.
Schools’ ministry took place during the year in some local schools.
To help local children, the church building was used by some schools for harvest festivals and Christmas events at the end of the year. An open ‘Minecraft day’ for all children in the community also took place several times during the year.
The Saturday morning ‘School of Prophecy’ resumed after the covid lockdown. Guest ministers from overseas provided Bible teaching to about 50 people. Visitors from other churches also attended these meetings.
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Bethel Community Church Report of the trustees for the year ended 31 December 2023 (continued) The annual Church camping trip took place in the summer. About 70 church members attended the family camp at Hollybush Chistian Fellowship in North Yorkshire. Open to all, the church helped this holiday by providing financial support to the camp hosts.
Afternoon Tea continued each month of the year. This fellowship gathering was to help more aged people to attend social gatherings and catered to a more elderly age group. A monthly lunch with social activities, was provided for them in the church building, free of charge. A special Christmas trip to a local restaurant and summer coach trip, with meals provided was also facilitated by the church. All costs for this ministry were paid by the church with about 40 elderly people attending these gatherings.
Special meetings were put on for Christian festivals such as Christmas and Easter.
The annual AGM was held in October, where the activities of the church were explained, and full financial accounts were made available to members of the church. Any questions from members of the church were answered. Bride ministries continued to distribute books throughout the world during the year. Ministry and Missions activity was supplied and supported throughout the world.
The buildings and facilities at Station Road and Royston Lane continued to be maintained and upgraded throughout the year. Funerals and weddings continued to take place throughout the year.
Financial income continued to increase through growth in church attendance, online giving and bank standing orders Financial assistance to overseas missions and other ministries has continued to be provided by the church, as detailed in the financial report. Extra financial aid to help poor communities in other parts of the world, was distributed through trusted global contacts.
Overall, the church has continued to grow and to fulfil is ministries of worship to God and service to others.
Reserves policy
It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level sufficient to cover anticipated short-term requirements.
Investment policy
It is the policy of the charity to invest on a short-term basis with H S B C and Kingdom Bank Ltd
Grant making policy The charity trustees Risk management
The charity trustees are responsible for making donations in pursuit of the objects of the charity.
The Church council review major risks and systems are established to minimise those risks.
The trustees have had regard to the Charity Commissions guidance on public benefit
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Approved by the trustees and signed on their behalf on.. 12 Sept 2024
by:
D Jones, Chairman
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Independent Examiners Report to the Trustees of Bethel Community Church
I report on the accounts of the charity for the year ended 31 December 2023, which are set out on pages 2 to 11.
Respective responsibilities of trustees and examiner
The charity's Trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act;
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to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the Charities Act; and
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¢ to state whether particular matters have come to my attention.
Basis of independent examiners report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 ary 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 I do not express an audit opinion on the view given by the accounts.
Independent examiners statement
In connection with my examination, no matter has come to my attention:
which gives me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
D Edwards-Brown
,
B.A, F.C.A.,, ATLL, F.S.FA., ADFP. DEB House 19 Middlewoods Way Wharncliffe Business Park Carlton Barnsley South Yorkshire
29th August 2024
Page 5
Bethel Community Church
Statement of Financial Activities for the year ended 31 December 2023
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|---|---|---|---|---|---|---|
|Notes|2023|2022|
|£|£|
|Incoming|resources|
|Donations,|legacies|and|similar|
|incoming|resources|2|333,503|241,211|
|Income|from|activities|in|furtherance|
|of charitable|objects|3|35,996|21,385|
|Investment|income|4|6,766|165|
|Other|incoming resources|5|995|1,472|
|Total incoming resources|:|377,260|264,233|
|Resources|expended|
|Grants|and|donations|payable|7|38,900|38,394|
|Support|costs|9|192,381|139,482|
|Management|and|administration|10|10,483|8,653|
|Total|resources expended|:|241,764|186,529|
|Net income|for|the|year|135,496|77,704|
|Gains|on|revaluation|of freehold property|_|310,000|-|
|Net movement|in|funds|445,496|77,704|
|Total|funds|brought|forward|856,043|778,339|
|Total funds|carried forward|:|1,301,539|856,043|
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All funds are unrestricted funds which can be used in accordance with the charitable objects. There are no restricted or endowment funds.
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Bethel Community Church
Balance Sheet at 31 December 2023
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|---|---|---|---|---|---|---|
|Notes|2023|2022|
|£|£|
|Fixed|assets|
|Tangible|assets|12|690,000|380,000|
|690,000|380,000|
|Current|assets|
|Debtors|13|3,910|2,892|
|Cash|at bank|and|in hand|611,924|476,950|
|,|
|615,834|479,842|
|Creditors:|amounts|falling|due|14|
|within|one|year|4,295|3,799|
|:|
|Net|current|assets|611,539|476,043|
|Total|assets|less|current|liabilities|1,301,539|856,043|
|Funds|
|Unrestricted|funds|16|1,301,539|856,043|
|Total funds|—__|1,301,539|856,043|
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Approved by the trustees on AP”wn Spt 2024... and signed on its behalf by
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Bethel Community Church
Statement of Financial Activities for the year ended 31 December 2023
1. Accounting policies
(a) Basis of accounting
The accounts have been prepared under the historical cost convention as modified by the revaluation
of investment assets and tangible fixed assets. In preparing the financial statements the charity follows best practice as laid down in the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP). The accounts were also prepared in accordance with applicable charity and company law in the jurisdiction of registration.
(b) Incoming resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Income from tax claims are included on the SOFA at the same time as the gift to which they relate.
(c) Investment income
Investment income is included in the accounts when receivable.
(d) Resources expended
Resources expended are included in the SOFA on an accruals basis, inclusive of any VAT which cannot be recovered.
(e) Tangible fixed assets and depreciation
The freehold land and buildings are periodically revalued. Depreciation is not charged on freehold land and buildings as the revalued amounts are expected to increase over time. Additionally, the properties are kept in a high state of repair.
(f) Funds accounting
The charity only has unrestricted funds which can be used in accordance with the charitable objects at the discretion of the trustees.
2. Donations, legacies & similar income
| Donations, legacies && similar income | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Specific offerings | - | 8,293 |
| Healing Train donations | 5,460 | 4,253 |
| Donations online ministry | 54,778 | 13,455 |
| Tithes& offerings | 225,246 | 177,226 |
| Gift aid tax refunds | 48,019 | 37,984 |
| 333,503 | 241,211 |
- Income from activities in furtherance of charitable objects
| 2023 | 2022 | ||
|---|---|---|---|
| Bride | Ministries | 35,059 | 20,636 |
| Youth | income (including tuckshop) | 937 | 749 |
| 35,996 | 21,385 |
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Bethel Community Church
Statement of Financial Activities for the year ended 31 December 2023
|
| 4. | Investment income | 2023 | 2022 |
|---|---|---|---|
| £ | £ | ||
| Bank account interest | 6,766 | 165 | |
| 5. | OtherIncome | 2023 | 2022 |
| £ | £ | ||
| Sundry Income | 995 | 1,472 | |
| 995 | 1,472 |
6. Pension costs
The Church operates a defined contribution pension scheme in respect of one of the trustees. The cost to the church for the year was £6,290 (2022 - £4,381). At 31st December 2023 there were no prepaid or outstanding contributions (2022 - £nil). Additionally the Church operates a defined contribution pension scheme in respect of the employees. The cost to the church for the year was £2323 (2022 - £608). At 31st December 2023 there were no prepaid or outstanding contributions (2022 - £nil).
The number of trustees to whom retirement benefits were accruing was as follows
| 2023 | 2022 | ||
|---|---|---|---|
| Moneypurchase schemes | 1 | 1 | |
| 7. | Grants payable | 2023 | 2022 |
| £ | £ | ||
| All grants were made to institutions and consisted: | |||
| Compassion International - 12 grants (2022 - 12 grants) | 600 | 600 | |
| Philip Asamoah Love - 1 grant (2022 - 1 grant) | 1,000 | 500 | |
| Columbia Childcare - 12 grants (2022 - 12 grants) | 1,800 | 1,800 | |
| Columbia Pastors - 12 grants (2022 - 12 grants) | 1,440 | 1,440 | |
| One By One - 0 grant (2022 - 1 grants) | - | 200 | |
| Healing Train Foundation - 19 grants (2022 - 15 grants) | 12,170 | 7,153 | |
| Peniel Prayer Ministry - 13 grants (2022 - 12 grants) | 11,200 | 1,200 | |
| Hollybush Christian Fellowship - 1 grant (2022 - 1 grants) | 2,000 | 5,000 | |
| New Life Ukranian Refugees - 0 grants (2022 - 1 grant) | - | 10,001 | |
| Oasis ofHope Foundation - 0 grants (2022 - 1 grants) | - | 536 | |
| UCB- 12 grants (2022 - 12 grants) | 600 | 575 | |
| One for Israel - 0 grants (2022 - 2 grants) | - | 4,389 | |
| Heritage Fellowship - 0 grants (2022 - 1 grant) | - | 5,000 | |
| South India Ratnam - 1 grant (2022 - 0 grants) | 3,000 | - | |
| Mission ConferenceUSADonation - 1 grant (2022 - 0 grants) | 5,000 | - | |
| Other grants - 3 grants (2022 - 0 grants) | 90 | - | |
| 38,900 | 38,394 |
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Bethel Community Church
Statement of Financial Activities for the year ended 31 December 2023
9. Support Costs
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Building/Electricalwork | 11,435 | 2,300 | |||
| Roofrepairs | - | 6,650 | |||
| Seniors afternoon tea | 2,222 | 2,327 | |||
| Car/travelling expenses | 951 | 426 | |||
| Cleaning & caretakers | 3,549 | 3,089 | |||
| Insurance | 2,366 | 2,142 | |||
| Light, heat& water | 7,980 | 8.478 | |||
| Church materials& provisions | 4,765 | 5,016 | |||
| Resident ministry wages | 79,851 | 73,562 | |||
| Visiting ministry | 8,000 | 2,450 | |||
| National Insurance costs | 3,085 | 2,643 | |||
| Gifts | 249 | - | |||
| Pension costs | 8,613 | 4,989 | |||
| Telephone | 1,499 | 1,210 | |||
| Hospitality costs | 3,899 | 1,843 | |||
| Music, Video& IT Equipment (incl server) | 18,138 | 6,367 | |||
| CCTV equipment | 4,691 | - | |||
| Other equipment purchases | - | 390 | |||
| Youth costs | 3,692 | 1,392 | |||
| Bookshop costs | 649 | 542 | |||
| Other Bride Ministries costs | 17,266 | 12,984 | |||
| AradanaTV Bride Ministries | 8,577 | - | |||
| Sundry expenses | 904 | 682 | |||
| __ | 192,381 | 139,482 | |||
| 10. | Management& administration | ||||
| 2023 | 2022 | ||||
| £ | £ | ||||
| Administration wages | 6,600 | 6,163 | |||
| Independent examination fees | 2,040 | 1,890 | |||
| Legal fees | 1,046 | - | |||
| Bank charges | 797 | 600 | |||
| ___ | 10,483 | 8.653 | |||
| 11. | Staff costs | ||||
| 2023 | 2022 | ||||
| Salaries | 90,080 | 82,814 | |||
| Social security costs | 4,685 | 2,643 | |||
| Pension costs | ; | 8,613 | 4,989 | ||
| __ | 103,378 | 90,446 | |||
| Average number ofemployees during the year | _ | 5 | 5 |
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Bethel Community Church
Statement of Financial Activities for the year ended 31 December 2023
11. Staff costs (continued)
Staff salaries costs (including National insurance) of £86,565 and £6,600 are included within Support Costs and Management & Administration Costs respectively (2022- £79,294 and £6,163 respectively). Pension costs of £6,290 (2022 - £4,498) were paid into a defined contribution pension scheme in respect ofa trustee, Pastor D Jones, and is included within support costs.
Gross remuneration, which has been agreed by the Board of Trustees, was paid for ministry work to Pastor J Morgan of £3,073 (2022 - £2,887), and D Jones £43,111 (2022 - £41,657), whilst trustees. No employee received remuneration amounting to more than £60,000 in either year.
| 12. Tangible fixed assets | Freehold Land & Buildings | Freehold Land & Buildings | |
|---|---|---|---|
| StationRoad | Royston Lane | Total | |
| Valuation | £ | £ | £ |
| At 1 January2023 | 160,000 | 220,000 | 380,000 |
| Surplus on Revaluation | 80,000 | 230,000 | 310,000 |
| At31December2023 | 240,000 | 450,000 | 690,000 |
The freehold land & buildings were valued on 6th September 2024 by A Wilkinson, BSc (Hons) MRICS. A retrospective valuation at 31st December 2023 was provided. Depreciation is not charged as the premises are kept in a very high state of repair. The freehold land and buildings were previously valued on 27th March 2013 and 8th March 2001. Details regarding the historical cost are not available.
| 13. | Debtors | ; | |||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| £ | £ | ||||
| Gift aid tax refunds | 3,910 | 2,892 | |||
| ___3,910 | 2,892 | ||||
| 14. | Creditors: Amounts | falling due within one year | |||
| 2023 | 2022 | ||||
| £ | £ | ||||
| PAYE creditor | 2,255 | 1,909 | |||
| Accrued expenses | 2,040 | 1,890 | |||
| —___ | 4,295 | 3,799 |
15. Funds
All funds are unrestricted funds which the trustees are free to use in accordance with the charitable objects.
16. Related Party Transactions
Details of remuneration and reimbursed expenses paid to Trustees are included in note 11. There were no other transactions with any related parties.
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