Ackworth Community Church Trust NOTES TO THE ACCOUNTS 31st March 2023 l. A¢¢ountlng Poli¢le$ The accounts have been prepared on a re¢eipls and payment5 basis with a statement of assets and liabilities. 2. Donations Paid General Funds Designated Funds Re$lri¢led Funds Totsl 2023 Total 2022 Salt Malawi Your Mission Other gifts 1,800 600 250 2,650 1,800 600 1,370 3,770 1,800 600 450 2,850 1,120 1,120 3. R&lated Partlos The charity has 1 ernployee, Mr A Guest, to whom the employment costs refer. Mr A Guest, is related to Mr J Guest, who served as a trustee from 07 June 2022 to 23 August 2023. Mr A Guest and was paid only for serving in his ¢8pacity as church leader. No amounts were paid or are payable to any trustees. 4. Movem*nt of Funds Balance at 01Apr2022 Balance at 31 Mar2023 RESTRICTED Receipts Payments Transfers Turkey & Syria earthquake appeal 560 560 1,120 1.120 560 560 DESIGNATED Little Oaks Toddler Group Needs Fund 913 1,405 2,318 1,970 11,883) 250 1,913 1,220 895 2,115 260 260 1,970 GENERAL FUNDS 31.183 32,461 32,112 300 31,232 The Little Oaks Toddler Group Is a Parents and Toddler Group run by members of the church The Needs Fund relate$ to a fund sel aside to meet urgent rinancial needs of church members, their friends and family or Chrislans In need in the UK or around the worfd. ## **Ackworth Community Church Trust Report of the Trustees Year ended 31 March 2023** The name of the trust is Ackworth Community Church Trust, the registration number is 1056207. The principal office of the charity is 15 Beech Street, South Elmsall, Pontefract, WF9 2HG. The names of the trustees as the time of this report are: Alyn Griffith, Neill Gardiner, and Maryna Hanks. Changes in trustees between 01 April 2022 and the time of this report are: Tony Horsfall resigned as a trustee on 7[th] June 2022, Joel Guest was appointed as trustee on the same date. Brenda Mallinson resigned as a trustee on 27 February 2023, after serving for nearly 30 years as a trustee, Maryna Hanks was appointed as a trustee on the same date. Joel Guest stood down as a trustee on 23 August 2023, as he is related to a connected person, Ashley Guest, who is paid by the charity, such payments are not permitted by the Charity Commission. Neil Gardiner kindly replaced Joel as a trustee on 23[rd] August. It is intended that Joel will resume his duties as a trustee when Ashley stands down from being leader of the church and being paid by the charity. The objectives of the charity are: 1. To advance the Christian faith, in accordance with the statement of beliefs shown in the Declaration of Trust, in the county of West Yorkshire and in other such parts of the UK or the world mission field (operating area) as the trustees from time to time think fit. 2. To relieve persons in conditions of need or hardship or who are aged and infirm and to relieve the distress caused thereby in the same operating area as the trustees from time-to-time think fit. 3. To promote and fulfil such other charitable purposes beneficial to the community in the area of operation as the trustees think fit. The governing document of the charity is a Declaration of Trust which has been in place since 1996, the church was founded in 1991. The charity has 3 trustees selected from the body of the church depending upon their reputation and experience. The power to appoint trustees lies with the trustees. The day to day running of the church is managed by 4 elders, one of whom, Ashley Guest is full time and paid by the church. Ashley is related to trustee Mr J Guest (a trustee from 07 June 2022 to 23 August 2023), and was paid only for serving in the capacity of church leader. The elders make financial decisions about the management of the church with reference to the trustees for significant sums. One of the elders is also Chair of Trustees. Ashley Guest has decided that he should stand down from being a full-time leader, so the elders have started the process of recruiting a new leader, this is currently in the planning and information gathering stage, it is likely that the new leader will be appointed in the 2024/25 financial year. There was no significant change in the general reserve held by the charity increased during the financial year, as expenditure matched the income received, which had remained the same as the previous year. For designated funds: the Little Oaks Parent and Toddler group increased by £307; the Needs fund provided gifts of £250 1 to the local Anglican Church who hosted a daily ‘Warm Spaces’ event for the local community on behalf of Churches Together in Ackworth, and a gift to Tear Fund for support of Syria churches after the Turkey/Syria earthquake in February March 2023, this was match funding to the amount given by church members in an offering that we held for that purpose; this is shown in restricted funds in the accounts Our income comes from voluntary giving from church members and attendees. There are three main avenues to give: via an account with Stewardship, on which Stewardship claim the gift aid and then grant funds to the church; or giving by Standing Order or through the offerings box. The giving through the offerings box has reduced but some people who give regularly in this way have made occasional gifts. We have also established our own Gift Aid scheme with a view to claiming through the Gift Aid Small Donations Scheme in the future. Our policy is to retain sufficient reserves: - To ensure that the church and charity has sufficient funds to meet its financial commitments; - To demonstrate that the church and charity is sustainable into the future; - To ensure that the church and charity is able to manage future unforeseen financial difficulties; - To ensure that excessive funds are not held without any identifiable reason or for any identifiable purpose. In planning the activities of the church, the Trustees have applied the guidance on public benefit issued by the Charity Commission. ## **Reserves Policy** The trustees have determined that the charity should aim to hold unrestricted cash of no less than £8,000 (which equates to about 3 months of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £33,347 in the General and Designated funds, and the charity is complying with its reserves policy, holding excess funds for the purpose of our desire to own or rent our own premises. ## **Mission** We have continued to support the work of Salt Malawi, both in prayer and financially, as they continue their missionary work in Malawi. We also continued with our support of Your Mission, a charity who run missions training courses and often facilitate mission trips. ## **Trustees' Responsibilities** Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year. We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. 2 We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities. ## **Approval** This report was approved by the trustees and signed on their behalf by: ____Maryna Hanks______ Date:_30/10/23__ Trustee 3 ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF** ## **ACCWORTH COMMUNITY CHURCH TRUST** I report to the trustees on my examination of the accounts of Ackworth Community Church Trust ('the charity') for the year ended 31 March 2023 on pages 1 to 3. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner’s statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB Date: 01 November 2023 4