## **BETHEL CHRISTIAN FELLOWSHIP** ## **UNAUDITED ACCOUNTS** **FOR THE YEAR ENDED 31 DECEMBER 2023** ## **BETHEL CHRISTIAN FELLOWSHIP** ## **BUSINESS INFORMATION** ## **Accountants** ## **Business address** Bache Brown & Co Limited Swinford House Albion Street Brierley Hill West Midlands DY5 3EE Gads Lane West Bromwich West Midlands B70 8QL ## **BETHEL CHRISTIAN FELLOWSHIP** ## **CONTENTS** ||**Page**| |---|---| |Accountants' report|1| |Profit and loss account|2| |Balance sheet|3| |Notes to the accounts|4| ## **BETHEL CHRISTIAN FELLOWSHIP** ## **CHARTERED ACCOUNTANTS' REPORT TO THE PROPRIETOR** ## **ON THE UNAUDITED ACCOUNTS OF BETHEL CHRISTIAN FELLOWSHIP** As described on page 3, you have approved the accounts for the year ended 31 December 2023 set out on pages 2 to 4 and have acknowledged your responsibility for them and for providing all information and explanations necessary for their compilation. ## **Bache Brown & Co Limited** 6 August 2024 ## **Chartered Accountants** Swinford House Albion Street Brierley Hill West Midlands DY5 3EE - 1 - ## **BETHEL CHRISTIAN FELLOWSHIP** ## **DETAILED TRADING AND PROFIT AND LOSS ACCOUNT** ## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ |**Turnover**
Tithes and offerings
Sundry income
Missionary donations
Legacy donation
**Administrative expenses**
Wages and salaries
Rates and insurance
Youth and childrens work
Outreach work
Light and heat
Missionary expenses
Repairs and maintenance
Printing, postage and stationery
Telephone
Legal and prof fees
Accountancy
Bank charges
Canteen
Sundry expenses
Charitable donations and ministry gifts
Depreciation on freehold property
Depreciation on fixtures, fittings and equipment
**Other operating income**
Rent receivable
**Operating profit/(loss)**
**Other income**
Bank interest received
**Net profit/(loss) for the year**|**2023**
**£**
**£**
57,713
15,566
4,921
88,221
166,421
36,490
2,732
511
3,561
10,472
14,517
36,683
1,367
763
213
936
252
648
1,308
2,341
9,306
1,529
(123,629)
42,792
7,180
49,972
1,560
51,532|**£**
33,056
2,266
198
4,270
5,330
8,949
15,008
2,162
413
255
876
196
274
1,155
2,115
9,306
1,764|**2022**
**£**
53,601
12,879
3,604
-
70,084
(87,593)
(17,509)
6,930
(10,579)
73
(10,506)| |---|---|---|---| - 2 - ## **BETHEL CHRISTIAN FELLOWSHIP** ## **BALANCE SHEET** ## _**AS AT 31 DECEMBER 2023**_ |**Notes**
**Fixed assets**
Tangible assets
**1**
**Current assets**
Prepayments
Cash at bank and in hand
**Current liabilities**
Accruals
**Net current assets**
**Total assets less current liabilities**
**Capital account**
At 1 January 2023
Profit/(Loss) for the year|**2023**
**£**
208
103,706
103,914
2,196|**£**
240,818
101,718
342,536
291,004
51,532
342,536|**2022**
**£**
400
41,512
41,912
2,187|**£**
251,279
39,725
291,004
301,510
(10,506)
291,004| |---|---|---|---|---| I approve the accounts set out on pages 2 to 4. I acknowledge my responsibility for the accounts and for providing Bache Brown & Co Limited with all information and explanations necessary for their compilation. Mr H Sharman Date : 6 August 2024 - 3 - ## **BETHEL CHRISTIAN FELLOWSHIP** ## **NOTES TO THE ACCOUNTS** ## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ ## **1 Tangible fixed assets** |**Land and**
**buildings**
**Freehold**
**Fixtures,**
**fittings &**
**equipment**
**£**
**£**
**Cost**
At 1 January 2023
266,129
99,455
Additions
-
375
At 31 December 2023
266,129
99,830
**Depreciation**
At 1 January 2023
143,105
89,452
Charge for the year
9,306
1,529
At 31 December 2023
152,411
90,981
**Net book value**
At 31 December 2023
113,718
8,849
At 31 December 2022
123,025
10,003|**Total**
**£**
365,584
375| |---|---| ||365,959| ||232,557
10,835| ||243,392| ||122,567| ||133,028| ||**Investment**| |---|---| ||**properties**| ||**£**| |**Cost**|| |At 1 January 2023 & at 31 December 2023|118,251| - 4 - ## **Bethel Christian Fellowship, West Bromwich. Charity No. 1052751** ## **Annual Report for the year to 31[st] December 2023.** The Church Council present their report for the year ended 31[st] December 2023 ## **Administrative Information.** The members of the **Church Council** during the year were; Daniel Cherian: Senior Minister & Council Member. Peter Kay: Church Elder, Administrator & Holding Trustee Haydn Sharman Church Elder, Treasurer & Holding Trustee Dennis Simpson Council Member & Holding Trustee Wayne Harris Council Member & Holding Trustee Both Malcolm Hannah and Susan Wright resigned their positions as Council Member’s & Holding Trustee’s. Church Council members and Holding Trustees are appointed by Pastor Daniel Cherian, Peter Kay and Haydn Sharman (Spiritual Leadership of the Church) in consultation with the Church Council. The Charity was established by Trust Deed dated 29[th] September 1995 by the Bethel Christian Fellowship Church Council, and is registered with the Charity Commission, No 1052751. The charity’s address is, Gads Lane, West Bromwich, West Midlands, B70 8QL. ## **Objectives.** ## **Bethel Christian Fellowship Mission Statement** . ## _**For all people to Glorify God, through knowing Christ, becoming like Christ and making Christ known**_ Bethel Christian Fellowship is established to provide Pentecostal fellowship for those of like faith, to proclaim and further the Gospel of God concerning his Son Jesus Christ, to consolidate converts in their faith, to maintain a place of worship for the meeting of believers, the solemnisation of marriages, funerals, the dedication of infants together with providing caring ministries and social assistance. The charity is affiliated to The Assemblies of God in Great Britain and Northern Ireland and is a member of the Evangelical Alliance. The Church is also a Network Church of The All Nations Movement, Wolverhampton 1 ## **Staff.** The charity is currently staffed by three part time employees, a large team of church member volunteers who undertake everything from church cleaning to conducting church services. The charity is heavily dependant on this voluntary help continuing in order to achieve its objectives in the future. Due to ill health the Children & Family worker left her part-time position. ## **Pastoral Care.** Pastoral Care continues to be carried out mainly via phone calls to the membership on a regular basis by the Community Pastor and his wife. We continue to ensure the most vulnerable members of the congregation received a visit. Residents from the community who request a Pastoral visit are able to access this service. Those congregants who request communion are also visited and those who are housebound are visited on request. The website and mobile apps enable congregants to keep in touch with church life. The Pastor along with the two Church Elders are able to carry out visits as and when necessary. ## **Activities and Performance.** The Leadership are fully committed to enabling as many people as possible to worship at the church and become part of our church community at Bethel Christian Fellowship. The services and worship enable people to put their faith into practice through prayer, bible ministry, music, and fellowship. The weekly Church Services are conducted by the Spiritual Leadership of the Church assisted by members of the Church Council, members of the congregation and occasionally the Leadership seek the help of ministers from Churches within the locality to minister. This means that the congregation received a full and varied range of preaching styles and topics. The church’s activities are concentrated on the area immediately surrounding the church with the building being used throughout the week for a range of activities that the Leadership trust the community find both beneficial and spiritually fulfilling. These activities include Communion and Gospel Outreach Services, Bible Study, Prayer Times and Children’s Activities for 5-11-year olds. A ten-week Alpha Course was held for people to discover more about the Christian faith, followed by a “Bible Study” course to help attendees to discover more about the bible and its origins. The Church also organised an outing to Southport that was very well attended by various members of the membership and non-members from the community. The Toddler and Parent/Carer group and “A Place of Welcome “group are both proving to be very popular. The monthly services at our local care home continues. The church is actively involved in mission and outreach work. We contribute to the local food bank as well as helping casual visitors to the church who seek help and assistance in emergency circumstances. 2 The Church Hall is used on weekday afternoons by a neighbourhood after school club “Woodys” and again the leadership see this as a great way to connect with the community. The Church took part in the Rotary Club’s Christmas Shoe Box Appeal for Eastern Europe. The various departments of the church continue to attract a limited interest from the local housing estates that surround the church, although special events always attract extra people. The Harvest Festival was well attended, and a collection of food was given to the local Food Bank. The Bright & Light event (alternative Halloween) was well attended. The Christmas programme was full and varied; the main Carol Service was very well attended by both church members and the local community. A community “Breakfast with Santa” for pre-senior school children was a huge success. The Church was used for baby blessing services and several funeral services. The Leadership seek to be actively involved in mission and outreach work and the Church Council believe these activities meet the Commissions guidance on public benefit. ## **Membership.** Church numbers we believe has remained stable in line with the National trend. With an ageing congregation, we continue to look for numerical growth, especially amongst younger people, to sustain the church going into the future, both financially and spiritually. ## **Mission.** We continue to support the various projects for orphaned children in both Zambia and India. We continue to support other individuals in foreign mission’s work. Support is also raised for foreign aid. The church members contribute regularly to the West Bromwich Food Bank, an organisation that feeds the underprivileged in West Bromwich. ## **The Church Building.** The Church Council ensure that building is kept in excellent state of general repair. A major electrical upgrade was completed. **The Church House.** The tenants and rent remain the same. ## **No serious incidents were recorded.** ## **Finances.** To comply with current employment law, the employees were enrolled into a Pension Scheme. The church introduced Paypal as an avenue for electronic donations. The Annual General Meeting was held on 28[th] November. No income was received from either professional or commercial fundraisers. No income was received from Government contracts. The Church Council monitor its Financial Controls. 3 ## **Treasurers Report.** The main source of church income comes from church member voluntary donations and represents the funding needed for the church to carry out its day-to-day activities. Tithes and Offerings increased by a healthy 7.7%. Sundry income increased by 21% which includes £5,750 of donations from Woody’s After School Club who use our facilities, Gift Aid receipts of £6537, and funeral fees of £700. The church house provided us with a rental income of £7180.00. Salaries increased by 10% for our employees totalling £36,490.00. Most outgoings again remained consistent with previous years. Expenditure of note includes: Outreach costs £3561 included The Kings Coronation celebrations £835, the Breakfast with Santa event £314, and the coach trip to Llandudno £650. Lighting and heating increased by a huge 96% from last year which accords with the present economic climate of increasing costs in this area. We are in the process of fixing the price of our energy accounts to hedge against future increases in the short term. A net profit of £51532 was made overall, but this is largely attributable to a legacy payment £88,000.00). Without the benefit of this, a net loss of £36689 would have resulted. Much of this would have been attributed to the extensive repairs, the increased energy costs, and additional expenditure on donations to missions etc. Missionary Income has seen a welcome increase of 36%. This includes money that was gifted for needs arising from the war in Ukraine and the earthquake disaster appeal made by AOG. Repairs and maintenance include £17269 for major Electrical works. The Church savings account ended the year with a balance of £100,000.00 The church has no liabilities. Peter Kay Church Administrator. 1st October 2024. 4 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the tnisteesl mamborn of C£-N£L cWK£TiPty) FeLLDw£WI On accounts for the year onded Charity no (rf any) lociif I Set out on pages I report to the trustees on my examination of the accounts of the above charity (Ihe Trusf) for the year ended As the chanty's tTUSte85, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (Ihe Act"). I report in respect of my examination of the Trust's accounts Canied out under section 145 of the 2011 Act and In carrying OLrt my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5}(b) of the Act. Independent rrhe charity's gross income exceeded £250,000 and l am qualrfied to examinerfs Statement undertake the examination by being a qualffied member of [Insert name of applicable listed Ix)dy]]. Delete [ ] rf not applicable. I have c£•mpleted my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disdosed bel(M ') which gives me cause to believe that in, any material the 8CCA)unting records were not kept in ￿)rdance with section 130 of the Chafities Act., or the a(xount8 did not acLord with the accounting records; or the accounts did not comply with the applicable requirements conceming the form and content of ￿(%)untS set out in the Charities (Accounts and Reports) Regulations 2008 other than any requiremen that the accounts give a Irue and faif viwN which is not a rnatter considered as part of an independent examination. I have no concems and have come &ross no other matters in connectio 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. . Ple8s8 delete the wonls in the brad(ets rf they do not apply. Dats: Responslbllltlos and basls of report Signed: Name: PE Relevant professional quallflcatlon(s) or body Oct 2018 IER (rf any): Address: Section B Disclosure Only complete rf the examiner needs to highlight material matters of concem (see CC32, Independent examinth'on of chanty a¢xounts' directions and guidance for examiners). Glve here brlef details of any It8ms thatthe examiner wishes to dIsclo￿. IER Oct 2018