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2023-03-31-accounts

Page 1

WYTHENSHAWE COMMUNITY CHURCH CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023

This report includes information required by the Charities (Accounts and Reports) Regulations 2008 and the Statement of Recommended Practice for Accounting by Charities 2005 as applicable to charities entitled to prepare accounts on the receipts and payments basis.

ADMINISTRATIVE INFORMATION

Wythenshawe Community Church is a local church in the Wythenshawe area of Greater Manchester. It was registered on 8[th] February 1996 as Charity Number 1052745.

The Church is situated at 94 Crossacres Road. Wythenshawe. M22 5BS. Phone number 01614370303. Email address is wythenshawecc@live.com. The Church is open during the week at various times. It opens on Sundays for worship services at 9am and 11am.

The Management trustees who help to run the charity are Michael O’Connor who has served as a trustee from 12/03/2011, Angela Doyle who has served as a trustee since 1[st] April 2003, Rasol Manouchehri-Ardakani who has served as a trustee since 03/02/2022, Jenniffer Lobb who has served as a trustee since 03/02/2022 and Akinola Olawale who has served as a trustee since 03/02/2022.

The Church building is held by the Charity Commission who are Custodial Holding Trustees. The Trustees of the church are the management trustees.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The activities of Wythenshawe Community Church are overseen by the Trustees of the Church. The governing document of the registered charity is a Trust Deed and Constitution dated 20[th] August 1993, amended 8[th] July 2005 and 1[st] May 2009, adopted by the church on 13[th] May 2009. The Trustees are responsible for the financial administration of the Church, and the care and maintenance of Church premises. The Trustees meet 4 times during the year.

Page 2

OBJECTIVES AND ACTIVITIES

Wythenshawe Community Church seeks to advance the Christian religion through its activities and the facilities offered to the community by its building, and described more specifically in its mission statement as “Our mission is to be a church that provides a place of refuge and restoration for all and to be a place where all its members are inspired to connect, grow and to use their God given potential to make Jesus known in their sphere of influence.”

The Trustees are aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church. The Trustees believe that the Church provides benefit to the public by: • providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the Church offers;

• promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole.

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

Wythenshawe Community Church has continued to reach out to the local community by having a weekly outreach in the local Civic Centre. We have seen some growth in the church due to this. We serve the local people with tea/coffee and biscuits. There are people who meet with us regularly who enjoy spending time with us. Many of these people came to our free annual Christmas meal for the community. The church has many new members and is still streaming online. The church has helped some missions during the year. We gave money to Barnabus, Open Doors, CAP (Christians Against Poverty), Compassion, The Message Manchester, The Message South Africa, an orphanage in India, World of Worth, and a mission in Mozambique. The church has a Worship Director who teaches a lot of people new skills. This is a great investment in their lives. The church has volunteers who help with the running of the charity. People who clean and people who help with administration or printing and also running the streaming of the service. The youth group meets every Friday which is run for young people from church and from the local community. The Women of Valour and the Men of Honour meet regularly to have events such as walking, meals, general meetings and enjoy spending time together. The church also has Life Groups that are held weekly in people’s homes, online, and at church. The church also runs courses such as Freedom in Christ, Alpha, The Grace Course, Christianity Explored, Discipleship explored which have brought people from across Manchester. All of these courses are free of charge to all who attend. There is also internal training that takes place. The church has prayer meetings weekday mornings at 6am. There are also prayer walks and Vigil prayer meeting which take place the last Friday of the month.

FINANCIAL REVIEW

The church has continued to be blessed and is safe and secure financially. The church owns two properties that are rented which helps the church to be financially stable. The church continues to grow and flourish.

The trustees have agreed that a reserve of 80% of the annual running costs of the charity.

This report was approved by the Trustees’ Meeting on 23/01/2024 and is signed on its behalf by Angela Doyle, Treasurer and Trustee.

Wythenshawe Community Church

Financial Activities

April 2022 - March 2023

TOTAL
Income
Gift Aid Tax Back 28,753.50
Non-Profit Income 147,257.98
Rental income 16,785.00
Room Hire 4,787.00
Total Income £197,583.48
TOTAL £197,583.48
Expenditures
Bank charges 41.72
Charitable Contributions 7,675.00
Christian resources 1,488.39
Conference Hotel 2,807.71
CONFERENCES 1,550.43
EQUIPMENT FOR CHURCH 697.75
Grant for community food 90.01
Grant for physical activity 17.56
Insurance 1,462.17
Legal and professional fees 1,434.28
Light and heat 4,648.12
Maintenance of building and repairs 7,921.13
Meals and entertainment 682.45
Ministerial Gifts 2,530.73
Ministers Fees 100.00
Missions 21,534.14
Musical supplies 903.28
Office expenses, repairs & maintenance 102.00
OUTREACH 1,292.21
Payroll Expenditures 30,738.64
Printing, postage and stationery 509.83
Rates 497.20
Rentals Upkeep Repairs 65.00
Repairs and maintenance 5,292.90
Replenshing Supplies 3,753.67
Services for maintenance and repairs 7,200.00
Services for Youth 9,456.28
Services of Musical Director 14,250.00
Services of Training and Admin 21,000.00
Subscriptions 2,847.29
Telephone / Broadband 619.20
Uniforms 26.40
Utilities 358.96
VOLUNTEER COSTS 119.32
YOUTH 649.53
Total Expenditures £154,363.30
NET OPERATING INCOME £43,220.18

1/2

Accrual Basis Tuesday, 23 January 2024 11:20 am GMT+00:00

Wythenshawe Community Church

Financial Activities

April 2022 - March 2023

TOTAL
Other Income
Bank interest - received 512.85
Total Other Income £512.85
NET OTHER INCOME £512.85
NET INCOME/(EXPENDITURE) £43,733.03

2/2

Accrual Basis Tuesday, 23 January 2024 11:20 am GMT+00:00

WYTHENSHAWE COMMUNITY CHURCH

STATEMENT OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Charity Registration Number 1052745

INDEPENDENT EXAMINER'S REPORT TO WYTHENSHAWE COMMUNITY CHURCH

CHARITY REG. NO. 1052745

I report on the accounts of the trust for the year ended 31 March 2023 which are set out on pages 1 and 2

Respective responsibilities of Trustees and examiner

As the Charity's trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities 2011 act (the Act) does not apply.

It is my responsibility to:

Basis of independent examiner's statement

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 a consideration of any unusual items or disclosures in the accounts ,and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts.

Independent examiner's statement

In connection my examination, no matter has come to my attention.

2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Geoffrey Kwaky- Donkor ( FCCA) ROKNOD Accountants Chartered Certified Accountants Office No.1 City View Offices 99 Long Street Manchester M24 6UN

WYTHENSHAWE COMMUNITY CHURCH FINANCIAL ACTIVITIES FOR THE YEAR 1 APRIL 2022 TO 31 MARCH 2023

INCOME
Billable Expenditure Income
Non-Profit Income
Refunds
Rental income
Room Hire
Gift Aid
Uncategorised Income
Total Income
Purchases
Total Cost of Sales
GROSS INCOME
Expenditure
Advertising
Bank charges
Charitable Contributions
Christian resources
Cleaning
Conferences
Entertaining
Equipment for Church
Food for families COVID-19
Grant for Community food
Grant for Physical activities
Insurance
Legal and professional fees
Light and heat
Maintenance of Building and repairs
Meals and entertainment
Ministerial Gifts
Ministers Fees
Missions
Musical supplies
Office expenses, repairs & maintenance
Outreach
Payroll Expenditures
Printing, postage and stationery
Rates
Refund of deposit
Rentals Upkeep Repairs
Repairs and maintenance
2023
2022
147,257.98
109,997.73
0.00
1,039.79
16,785.00
16,655.00
4,787.00
4,520.00
28,753.50
0.00
£ 197,583.48£ 132,212.52
-
-
197,583.48
132,212.52
0.00200.00
41.725.17
7,675.00
5,160.00
1,488.39
1,082.72
0.00
168.73
4,358.14
897.00
0.00
0.00
697.75
586.34
0.00
100.00
90.01
0.00
17.56
0.00
1,462.17
1,427.78
1,834.28
2,004.81
6,154.12
3,280.43
7,921.13
0.00
735.63
238.95
2,530.73
4,587.56
100.00
100.00
21,534.14
7,430.50
903.28
0.00
102.00
204.78
1,292.21
1,152.61
30,738.64
29,057.84
509.83
333.82
497.20
557.48
0.00
180.00
65.00
0.00
5,292.90
10,323.56

1

WYTHENSHAWE COMMUNITY CHURCH

FINANCIAL ACTIVITIES FOR THE YEAR 1 APRIL 2022 TO 31 MARCH 2023

Cont …

Replenshing Supplies
Services for maintenance and repairs
Services for Youth
Services of Musical Director
Services of Training and Admin
Subscriptions
Telephone / Broadband
Travelling expenses
Uniforms
Utilities
Volunteer Cost
Youth
Total Expenditures
Net Operating Income
Other Income
Bank interest - received
Total Other Income
Church premises depreciation
Computer equipment Depreciation
Stock assets depreciation
Training events
Uncategorised Asset Depreciation
Total Other Expenditures
Net Other Income
Net Income/(Expenditure)
3,753.67
1,039.01
7,200.00
2,900.00
9,456.28
10,036.10
14,250.00
1,050.00
21,000.00
18,000.00
2,847.29
2,619.21
619.20
0.00
0.00
54.48
26.40
0.00
358.96
877.33
119.32
373.44
1,317.41
481.94
£ 156,991.36£ 106,511.59
£ 40,592.12£ 25,700.93
512.85
13.26
£ 512.85£ 13.26
-
-
724.93
500.00
-
3,000.00
-
120.00
500.00
400.00
1,224.93
£ 4,020.00
-£ 712.08-£ 4,006.74
£ 39,880.04£ 21,694.19

2

2022

WYTHENSHAWE COMMUNITY CHURCH BALANCE SHEET

AS AT 31 MARCH 2023

2023

FIXED ASSESTS
Tangible assets
Church premises
Original cost
Total Church premises
Computer equipment additions at cost
Total Tangible assets
Total Fixed Asset
Cash at bank and in hand
Church Current (6482)
Church Saving (7401)
Nat West Bank Savings
Youth & Community (0841)
Total Cash at bank and in hand
Debtors
Debtors
Total Debtors
Current Assets
Stock Asset
Uncategorised Asset
Total Current Assets
Net current assets
Creditors: amounts falling due within one year
Current Liabilities
Wages and salaries control
Independent Examination fees
Total Current Liabilities
Total Creditors: amounts falling due within one year
Net current assets (liabilities)
Total assets less current liabilities
Total net assets (liabilities)
Charity funds
Retained Earnings
Retained profit balance forward account
Surplus/(Deficit)
Total Charity funds
376,022.79
376,022.79
£ 376,022.79
£ 376,022.79
3,302.48
4,527.41
£ 379,325.27
£ 380,550.20
£ 379,325.27
£ 380,550.20
78,675.22
54,325.99
70,078.88
55,941.58
80,362.26
80,012.31
£ 229,116.36
£ 190,279.88
0.00
0.00
£ 0.00£ 0.00
29,524.30
26,766.87
2,634.04
2,634.04
£ 32,158.34
£ 29,400.91
£ 261,274.70
£ 219,680.79
-3,600.00
-3,600.00
-400.00
-400.00
-£ 3,600.00-£ 3,600.00
-£ 3,200.00-£ 3,200.00
£ 264,474.70
£ 222,880.79
£ 643,799.97
£ 603,430.99
£ 643,799.97
£ 603,430.99
59,574.37
55,391.24
544,345.56
526,345.56
39,880.04
21,694.19
£ 643,799.97
£ 603,430.99

3

WYTHENSHAWE COMMUNITY CHURCH

FOR THE YEAR ENDED 31 MARCH 2023

NOTE 1 BASIS OF PREPARATION

1.1 BASIS OF ACCOUNTING

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities- Statement of Recommended Practice (SORP 2011); and with Accounting Standards;

and with the Charities Act 145

1.2 CHANGE IN BASIS OF ACCOUNTING

The Charity's income passed the Receipts and Payments threshold this year, the charity therefore changed from Receipts and Payment accounts to Accrual Accounting

1.3 CHANGES TO PREVIOUS ACCOUNTS

There has been an adjustment to the previous year's account by eleminating Fixed Assets from the previous year's account.

1.4 MATERIAL DONATIONS

Material Donations include:

4

WYTHENSHAWE COMMUNITY CHURCH FOR THE YEAR ENDED 31 MARCH 2023

Note 2 ACCOUNTING POLICIES

This standard list of accounting policies has been applied by the charity.

INCOMING RESOURCES

Recognition of incoming resources

These are included in the Statement of Financial Activities (SOFA) when:

the Charity becomes entitled to the resources;

the trustees are virtually certain they will receive the resources; and the monetary value can be measured with sufficient reliability

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported as gross in the SOFA

Grants and donations

Grants and donations are only included in the SOFA when the Charity has unconditional entitlement to the resources.

Tax reclaims on donations and gifts

Incoming resources from Tax reclaims are included in the SOFA at the same time as the gift to which they relate.

Contractual income and performance related grants

This is only included in the sofa once the related goods or services have been delivered

Gifts in kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised..

Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity.

Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivale.

Donated services and facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material.

The value placed on these resources is the estimated value to the charity of the service or facility received

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report

Investment income

This is included in the accounts when receivable

Investment gains and losses

This includes any gain loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

5

WYTHENSHAWE COMMUNITY CHURCH FOR THE YEAR ENDED 31 MARCH 2023

EXPENDITURE AND LIABILITIES

Liability recognition

Liabilities are recognised as soon as there is a legal construstive obligation committing the Charity to pay out resources

Governance costs

Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and costs of any legal advice to trustees on governance or constitutional matters. They also include Premises costs, made up of Rent Lighting and Heating, Administrative costs including telephone and internet, postage and stationery, as well as Travel and other Volunteers expenses

Grant with performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the receipient of the grant has provided the specific service or output.

Grants payable without performance condition

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg alocating property costs by floor areas, or per capita staff costs by the time spent and other costs by their usage.

ASSETS

Tangible fixed assets for use by the Charity

These are capitalised if they can be used for more than one year, and cost at least £300.They are valued at cost or a reasonable value on receipt.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the yearend. Other investment assets are included at trustees' best estimate or market value.

6

WYTHENSHAWE COMMUNITY CHURCH FINANCIAL ACTIVITIES AS AT 31 MARCH 2023

2023 2,022
INCOME
Billable Expenditure Income -
Non-Profit Income 147,257.98 109,997.73
Refunds - 1,039.79
Rental income 16,785.00 16,655.00
Room Hire 4,787.00 4,520.00
Gift Aid 28,753.50 -
Uncategorised Income - -
Bank Interest -
TOTAL INCOME 197,583.48 132,212.52

7

WYTHENSHAWE COMMUNITY CHURCH FINANCIAL ACTIVITIES FOR THE YEAR TO 31 MARCH 2023

EXPENDITURE
Advertising
Bank charges
Charitable Contributions
Christian resources
Cleaning
Conferences
Equipment for Church
Food for families COVID-19
Grant for Community food
Grant for Physical activities
Insurance
Legal and professional fees
Light and heat
Maintenance of Building and repairs
Meals and entertainment
Ministerial Gifts
Ministers Fees
Missions
Musical supplies
Office expenses, repairs & maintenance
Outreach
Payroll Expenditures
Printing, postage and stationery
Rates
Refund of deposit
Rentals Upkeep Repairs
Repairs and maintenance
Replenshing Supplies
Services for maintenance and repairs
Services for Youth
Services of Musical Director
Services of Training and Admin
Subscriptions
Telephone / Broadband
Travelling expenses
Uniforms
Utilities
Volunteer Costs
Youth
Computer equipment Depreciation
Equipment Depreciation adjustment
Total Expenditures
2023
2,022
-
200.00
41.72
5.17
7,675.00
5,160.00
1,488.39
1,082.72
-
168.73
4,358.14
897.00
697.75
586.34
-
100.00
90.01
-
17.56
-
1,462.17
1,427.78
1,834.28
2,004.81
6,154.12
3,280.43
7,921.13
-
735.63
238.95
2,530.73
4,587.56
100.00
100.00
21,534.14
7,430.50
903.28
-
102.00
204.78
1,292.21
1,152.61
30,738.64
29,057.84
509.83
333.82
497.20
557.48
-
180.00
65.00
-
5,292.90
10,323.56
3,753.67
1,039.01
7,200.00
2,900.00
9,456.28
10,036.10
14,250.00
1,050.00
21,000.00
18,000.00
2,847.29
2,619.21
619.20
-
-
54.48
26.40
358.96
877.33
119.32
373.44
1,317.41
481.94
156,991.36
106,511.59
8

WYTHENSHAWE COMMUNITY CHURCH NOTES TO THE ACCOUNTS

Note 5
Support Costs
_FundraisinCharitable _ GovernancTotal Cost
activity activity activity
Support cost type None None None None
None
Total - - - -
-
Note 6 DETAILS OF CERTAIN ITEMS OF EXPENDITURE
6.1 Trustee expenses
Number of trustees who were paid expenses 2023
2022
None
None
Nature of expenses N/A
N/A
Total amout paid
6.2 Fees for examination or audit of the accounts
Independent examiner's or auditors' fees for 2023
2022
400
400
reporting on the accounts
Other fees (e.g. advise, consultancy, accountancy, -
-
services) paid to the independent examiner or auditor.
400
400

9

WYTHENSHAWE COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

Note 7
Paid employees
7.1 Staff costs
Net wages, salaries and benefits in kind
7.2 Average number of full-time equivalent employees in the year
Total
Pession Scheme in operation.
2023
2022
£
£
30,739
29,058
2023
2022
Number
Number
1
1
1
1
SMART PENSION SMART PENSION

10

WYTHENSHAWE COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

Grantmaking

8.1 Total Value of grants Grants to Individuals Institutions Total £ NONE NONE Total -

8.2 Grantmaking costs

The Charity does not prepare accounts based on ''Activity Basis''

8.3 Material Grants to Institutions Total Grant Paid Names of Institutions Purpose £

Total -

11

WYTHENSHAWE COMMUNITY CHURCH NOTES TO THE ACCOUNTS

Note 9 TANGIBLE FIXED ASSETS

9.1 cost or valuation

Balance b/fwd
Additions
Disposals
Transfers
Balance c/fwd
Freehold
Other
Plant
Fixtures,Payments on
Total
Land &
Land & Machinery &
Fittings &account and
Buildings Buildings otor Vehicles Equipments assets under
construction
£
£
£
£
£
£
-
376,023
-
4,527
-
380,550
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
376,023
-
4,527
-
380,550

9.2 Accumlated depreciation and impairment provisions

Basis
Rate
Balance b/fwd
Charge for the year
Impairment provisions
Revaluations
Disposals
Transfers
Balance c/fwd
9.3 Net book value
carried forward
brought forward
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
0%
0%
0%
0%
0%
-
-
-
500
-
500
-
-
-
725
-
725
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,225
-
1,225
-
376,023
-
3,302
-
379,325
-
376,023
-
4,027
-
380,050

9.4 Revaluation

The Charity has not revalue ant of her assets

Note 10 Investment Assets

-

12

WYTHENSHAWE COMMUNITY CHURCH NOTES TO THE ACCOUNTS

Note 11 Debtors and Prepayments

Analysis of debtors
Trade debtors
Amounts due from subsidiary and associated
undertakings
Other debtors ( Gift Aid Receivable)
Total
Creditors and Accruals
12.1 Analysis of creditors
Loans and overdrafts
Amounts due to subsidiary and asscoiated
Undertakings
Other creditors
Accurals and deferred income
Total
2023
£
-
-
-
-
-
2023
2022
£
-
-
-
-
Amounts falling due
within one year
Amounts falling due
within one year
2022
£
-
-
-
-
-
2023
2022
£
-
-
-
-
-
-
Amounts falling due after
more than one year
Amounts falling due after
more than one year

12.2 Security Over Assets

13

WYTHENSHAWE COMMUNITY CHURCH NOTES TO THE ACCOUNTS

Note 13 Endownment and Restricted income funds

13.1 funds held

please give a brief description of any of the following type of funds held by the charity:

Permanent endownment funds (PE) Expendable endownment funds (EE); and Restricted income funds, including special trusts, of the charity ®

Fund Name

Type PE, EE or R Purpose and Restrictions

R

13.2 Movement of major funds

----- Start of picture text -----
Fund balances Incoming Outgoing Transfers Gains and Fund balances
b/fwd resources resources losses C/fwd
£ £ £ £ £ £
- - - - - -
Total funds
----- End of picture text -----

13.3 Transfers between funds

----- Start of picture text -----
From fund (name) To Fund (name) Reason Amount
£
-
-
----- End of picture text -----

14

WYTHENSHAWE COMMUNITY CHURCH NOTES TO THE ACCOUNTS

Note 14 Transactions with Related Parties

14.1 Remuneration and benefits

Name of trustee Legal authority( eg order, Amounts paid or benefit value or connected party governing document) 2023 2022 £ £ N/A - -

name of trustee or legal authority Amount owing Amount owing
connected party 2023 2022
£ £
due to trustees and
related parties NONE NONE NONE NONE
due from trustees and
related parties NONE NONE NONE NONE

14.3 Other transaction(s) with trustees or related parties

Name of the trustee Relationship to Description of the This year This year
or related party Charity transaction(s) £ £

15