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2022-02-27-accounts

1059975

Yahweh Christian Fellowship

Trustees’ Annual Report

&

Financial Statements

For the Year Ending 28th February 2022

YAHWEH CHRISTIAN FELLOWSHIP

Contents

Page

14-18 Notes to the Accounts

Yahweh Christian Fellowship

Charity Information

Registered Charity No: 1059975
Trustees: Sharon McLean (Chair)
Ann-Marie Headman
Elaine Vassell
Steven Langley
Correspondence Details: 52 Fairlight Road
Tooting
London
SW17 0JD
Independent Examiner: Peter Saltiel
Church & Charity Accounts Service
7 Planchadeau
23460 Saint-Pierre-Bellevue
France
Bankers: Lloyds TSB
243-245 Elephant & Castle
London
SE1 6TE
Royal Bank of Scotland
117-119 North End
Croydon
Surrey
CR0 1TL

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TRUSTEE’S REPORT 2021 – 2022 CHARITY NO:1059975

Yahweh Christian Fellowship 52 Fairlight road, Tooting, London SW.17 OJD England Affiliated to : Churches In Communities (CIC), The Churches Child Protection Agency (Thirtyone: eight).

Review Items

Current Trustees : 2021 / 2022

Chair of Trustees : Sharon McLean;

Trustees: Ann-Marie Headman, Elaine Vassell & Stephen Langley. Secretary : Sharon Wilson.

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A. General Trustee’s ethics & commitment: The Trustees of the Charity, Yahweh Christian Fellowship, are commissioned to act in a responsible and impartial manner in order to ensure that proper financial governance is observed throughout the charity in accordance with the Charities Act 2011. In regularly reviewing the Charities activities, the Trustees have duly considered the Charity Commissions advice in respect to public benefit and its supplementary advice on the advancement of religion for the public good in section 4 of the Charities Act.

B. Aims of Charity: For the furtherance and advancement of the Christian faith and for the welfare and support of individuals. Charity aims. The Charity currently exists to further the Christian Faith by adopting a holistic method that positively impact people’s lives.

C. Objectives. The Charity seeks to provide ministry and care in respect to individuals’ physical and spiritual well-being. The Charity seeks to provide a range of activities and services that are inclusive to the community and the nations the Charity will be established in, irrespective of faith and ethnicity.

D. Strategies. The Charity seeks to use all of its resources and skills in order to improve the physical, social and spiritual welfare of its members and people from the community. The Charity continues to work with representatives from local government departments and agencies, community groups and its leaders in order to facilitate programs and activities that are inclusive and relevant to the community. The following are some of the organisations and groups the Charity is represented on and in partnership with in order to engage effectively with the community.

Boards and Forums

Partnerships:

E. Headquarters. The main base for the Charity continues to be at 52 Fairlight Road, Tooting, London, SW.17 0JD, England. Representation of the Charity continues to be expressed oversees in India, Kenya, Uganda, and Zambia through its churches network made up of independent churches.

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1.0 Income & Expenditure.

1.1. Overview of Annual income

Voluntary giving to the Charity through the means of Tithes and general Offering, continue to be the main source of income. The Charity continues to seek ways in which to diversify its income through offering services to the community and the use of its premises. The Charity has once again demonstrated sound governance to ensure the Charity has been able to fulfil its operational and constitutional objectives.

During this financial year 2021-22, the Charities income was £99,865 in contrast to £105,597 for the financial year 2020-21. As Trustees, we will continue to ensure that resources of the Charity are used to promote our objectives and benefits to the communities we serve.

1.2 The 3rd party income

Due to the pandemic, the Charity was not able to maximise the potential from any 3rd party income and this is reflected in the small income from the rental. However, the charity continues to receive some income through its partnership with the local council for the purpose of elections. Rental income has been an important source for supplementing the general means of income via tithes and offerings.

1.3. Other income

The Charity are exploring additional avenues of income, in particular, funding for our overseas work. The Charity has created sponsorship opportunities for potential donors and continues to explore opportunities to network with other organisations.

1.4. Funding

The Charity during this financial year was unable to progress its attempts to attract funding from sympathetic and associated organisations due to the pandemic. However, the Charity remained committed to its educational and personal development programs in the UK and abroad through mission.

1.5 Income conclusion

In light of the pandemic and the subsequent national lockdown, the income for the Charity is still at a level that will enable the Charity to continue its work and fulfil its objectives. Covenanted income and financial gifts(offerings) continue to be the main source of finance for the Charity. However, we are aware, that there will be a continued need for the Charity to be creative in order to diversify its income. The Charity continues to maintain a transparency in how it receives income and has now made it easier for people to give electronically and online. We conclude that the current financial mechanisms are working to maximise the available resources.

2.0. Overview of Annual Expenditure.

The expenditure of the Charity has remained consistent with its charitable objectives, and we are satisfied that sufficient mechanisms exist to safeguard this. Namely, the utilising of various financial forms which must be submitted before spending is authorised. There has been a conscious effort to reduce our annual expenditure without compromising effective service to the public. The expenditure for this financial year 2021-22 was £77,131 in contrast £71,677 for the financial year 2020-21, an approximate increase of 5.5%. We are pleased that there remained a commitment to invest in the core objectives of the Charity despite the socioeconomic challenges

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which exist. As trustees, we are satisfied that the expending of the Charity’s resources, continue to be in line with our fiscal policies and charitable objectives.

2.1. Church Building & Office equipment

The Charity continues to maintain and resource the main administration office accordingly. There is the ongoing process of updating all computers, data management and Laptops; ensuring that all computers have adequate security. This year a key investment was in the purchasing of a portable baptismal pool. This was perceived as a long-term cost-saver, as this would alleviate the need for hiring other premises for baptisms.

2.2 Mortgage

The charity continues to meet it mortgage obligations and has benefited from low interest rates set by Government to stimulate economy. The mortgage remains one of the priority expenditures of the Charity.

2.3. Administration & Employed Staff

The Charity has a part-time administrator who provides a hub for the Charity activities, a media administrator who provides the media and technical support for all our social media and online broadcasts, a pastoral carer provides support for all the members and the Bishop provides oversight of all the office staff and the Charity’s local, national and international activities. The costs for salaries, tax and pension for the year 2021-22 were 51,397. As Trustees we believe that this expense is appropriate and fully justified in relation to the annual income and Charity objectives.

2.4 Charity Events

As in previous years, the Charity continues to invest financially in activities that reflect its aims and objectives. However, due to the pandemic, this was achieved by subscribing to online platforms and software in order to continue relevant courses, training, teaching seminars and retreats. The Charity recognising the importance of remaining connected to its members, also broadcasted its ordination service as part of their Sunday streaming service. The Charity also invested in hosting its 25-year celebration at the Wandsworth Civic suite, which was free for all members and open for people from the public to attend via Eventbrite.

2.5 HMRC, Tax and Insurance

The Charity currently employs three members of staff, one on a full-time basis and two on a parttime basis, namely the Bishop, Media administrator, Church administrator and Pastoral Care coordinator. The employers’ tax and insurance continue to be paid on time and all workers notified of the Pension Scheme.

2.6 Reserve Policy

The Trustees recognise that the current reserve policy requires 3 months operating costs to be left in the main Charity account at all times unless exceptional circumstances demand that this figure be reduced. The reserve account equates to £20,000.

2.7 Pensions Scheme

The Charity currently utilises the People’s Pension Scheme which is distributed and administered by B & CE Financial Services Ltd. Manor Royal, Crawley, West Sussex, RH10 9QP.

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2.8 Expenditure Analysis

In the context of inflation, the Charity’s expenditure was justified and relative to the Charity’s objectives. The current financial mechanisms have enabled the Charity to plan its spending in a sensible and conscientious manner despite the obvious impact of the pandemic. The overall expenditure remains consistent with the Charity’s objectives outlined in the constitution. There continues to be investment in the media side of the Charity which facilitates the live streaming of Sunday services to the public. The Charity continues to provide support and resources for its members, most notably in the area of pastoral care, professional counselling, family therapy and personal development.

3.0 Identifiable benefits Review & Public benefit review

The aims The Charity continues to function well and has expanded its work and resources in order to be even more resourceful to the community and relevant to the needs its members. The Trustees of the Charity are happy that current activities provide substantial benefit to the community and the members of the Charity.

3.1 How our activities deliver Public benefit

The following is a synopsis of the Charities activities within the context of public benefit. All activities which the Charity were able to host were delivered online using various platforms like Free Conference Call, Zoom Conferencing and Youtube.

Social

3.2. The Family Therapy Centre

The Family Therapy Centre is now fully functional and becomes the professional counselling arm of the Charity providing support for individuals and families from the community. The Family Therapy Centre uses a team of professional counsellors who are specialist in particular areas of concern. The Charity has managed to help many families and individuals. The service is received in respect to personal affordability or donations.

3.3. The Family Matters group

The Charity provides a free monthly service for young parents and their children. Families are able to receive health advice, recreation and practical support. At present the Charity is able to sustain the Family Matters group but has indicated that they would investigate the possibility of funding in the near future. The group is resourced with toys etc through the donations of members.

3.4. You Matter to us!

The Charity provides outreach to senior citizens in the community providing a free meal and musical entertainment for the elderly. The Charity provides free transport for senior citizens from the community and at Christmas, hampers are presented to the neediest senior citizens and families. The Charity currently attracts Senior Citizens from nearby Nursing homes and residents across the Borough.

3.5 Daily Bread food program

The Charity provides free food items once a month for members of the community. Food items are spread on a table within the Church and are accessible for people to receive without any discrimination.

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3.6 Mental Health Support Group.

Facilitating an atmosphere where those experiencing mental health issues can receive guidance and support as well as share personal strategies and experiences. The group runs bi-weekly.

3.7 Coffee Morning for Senior Citizens.

This This provides a monthly resource for senior citizens; where they can enjoy games, make friendships and benefit from socialising online and in person.

Personal development

3.8. Mentoring Program

YCF operate a one-to-one mentoring program that provides the opportunity for individuals to benefit from the wisdom and support of a mentor over 6-month period.

3.9. Youth Ministries

The Youth Team continues to provide engaging services and seminars. These services have brought together various agencies and services in the community to these services. In addition to this, the Youth Team organise short retreats, recreational and educational activities. Youth ministries cater for Youth from 12 years to 20 years. The Youth ministry has experienced numerical growth over the last twelve months. In addition to this, the Youth department have launched a fellows ministry called G2R which provides teaching, fellowship and guidance for young people from various localities and situations.

4.0 Men and Women’s’ ministries

The Charity continues to operate a men and women’s development program throughout the year that is designed to address the specific practical and spiritual needs of men and women.

4.1 Budgeting and debt advice

Upon request, the Charity provides free debt advice to individuals in order to assist them in the financial management of their resources. This service is carried out on an appointment basis.

Spiritual

4.2 Services, Seminars conferences

The Charity continues to conduct main Sunday services and conferences that inspire individuals to seek a deeper Christian experience and to live a fulfilled life.

4.3 Mission training.

The Charity provides training and development for those interested in working locally or internationally with the intention of improving the practical and spiritual welfare of individuals.

4.4 Pastoral Care.

Pastoral support and counsel are offered to all members of the Charity and members of the community each week on an appointment basis. Pastoral visits are also carried to those who are sick and require support.

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4.5 Bible School and House fellowship.

The Charity provides opportunities for individuals to study the Bible and to gain a certificate in Biblical Studies. There are also House group fellowships which provide local fellowship and support for members across London.

4.6 Pre and Post marital counselling.

The charity provides a seven session pre- marital counselling service as well as a service for existing married couples. This service is open for all members of the community. The marriage ministries will be re-launched in the next financial year.

4.7 Prayer Surgery

The Charity provides a free Prayer Surgery where individuals can meet with someone who will listen and if agreed, provide prayer in an atmosphere unconditional positive regard.

Practical

4.8 Mentoring Groups

The Charity regularly runs a monthly mentoring group for emerging leaders, seeking to inspire people to be effective in their vocation.

4.9 Christening and Funeral service

The Charity continues to provide a service for families who require children christened or loved ones buried.

5.0 Education

The Charity continues to run an effective Sunday school teaching program and upon request, numeracy, and literacy programs for adults.

5.1 General community activities

The Charity hosts free Community Engagement days addressing topics such as Multiculturalism, Domestic Abuse, Black History, Mental Health and Marriage.

5.2 Summary of Benefit and functional review

The Charity continues to provide a holistic and accessible service for men, women and children. All departments continue to be over-sighted by two voluntary staff managers and this ensures that department events are analysed, and the appropriate administration is provided to ensure success.

5.0 Overview of Employment & Volunteers

The Charity continues to benefit from the employment of a Bishop, a Media administrator, Pastoral Carer and Administrator. The Bishop continues to multitask by providing local and international oversight of the Charity and the management of all paid staff; the administrator continues to provide core administration for the Charity and associated events and the Media administrator provides all online communication, design of digital media and the organising of media volunteers. The role of Finance officer continues to be covered by volunteers, providing oversight of the accounts and the financial transactions of the Charity. Notable, the Charity has an

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array of volunteers who use give their time and skills to support the work of the Charity, especially on Sundays.

7.0. Church building & risk assessment

The building continues to be an adequate place for the Charities worship, services and administration. Regular risk assessment is carried out by the Charities caretaker and child protection and vulnerable adult’s officer. The Fire and Alarm protection systems are also functional with emergency numbers clearly displayed for the public. Following the Covid-19 pandemic, cleaning protocols and sanitising stations have remained plus extra lighting access around the building at night.

8.0 Insurance and policies.

The Charity continues to have adequate insurance in the following areas; Public liability, Employers liability, Contents insurance and Building insurance. The Charity continues to observe a Child Protection & Vulnerable Adult’s Policy and holds membership within the Churches Child protection advisory service (Thirtyoneeight). All workers are required to wear badges and have regular DBS checks. The Charity also have a designated Children and Vulnerable Adults Protection Officer, who is able to oversight any protection concerns for the Charity and when necessary, escalate issues to the Trustees and the appropriate authorities.

9.0. Support of other Charitable courses.

The Charity continues to support the work of R.M.I. as registered Christian charity that seeks to promote reconciliation through prayer throughout the Caribbean. The Charity also continues to support Churches In Communities that provides support and accreditation for Christian ministries working in communities. The Charity has maintained network churches in India, Kenya and Uganda. These Churches are engaged in the furthering of the Christian faith and the support of the poor and needy.

10.0 YCF International.

The Charity continues to be represented internationally, notably in Kenya, India and Uganda. Regular dialogue continues with the Pastors via WhatsApp, e-mail and phone calls. All branches continue to share the Charities aims and objectives. The Charity website now gives a better representation of its wider impact.

11.0 Accreditation

The Charity continues to make themselves accountable to the following organisations.

11.1. Thirtyone: eight. Formerly known as C.P.A.S. - a Child protection organisation that the Charity has an obligation to implement its guidelines and objectives.

11.2. UK Charity Commission.

11.3. Churches In Communities: A national and international accreditation and accountability organisation. This organisation is also part of the Free Churches Group. The organisation also provides a framework for governance and sound biblical doctrine.

11.4 Short Term goals. The Charity intends to:

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Signed by and on the behalf of Trustees:

Signed by and on the behalf of Trustees at their meeting on 18 November 2022:

Sharon McLean Ann Marie-Litchmore

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Independent Examiner’s Report to the Trustees / Members of Yahweh Christian Fellowship Registered Charity No. 1059975 for the year ended 28[th] February 2022

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 28[th] February 2022 set out on pages 12 to 18.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’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 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 (other than that disclosed below *) which gives me cause to believe that in, any material respect:

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.

Peter Saltiel Church & Charity Accounts Service 7 Planchadeau 23460 Saint-Pierre-Bellevue France Formerly 69 Portland Place, Greenhithe, Kent, DA9 9FE

Dated 24 November 2022

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Yahweh Christian Fellowship

Statement of financial activities for the year ended 28[th] February 2022

Unrestricted
Funds
Notes
£
Income
3
Income from:
Donations
3.1
103,995
Charitable activities
3.2
401
Fundraising
3.3
5
Other income
3.4
-
Total income
104,401
Expenditure
4
Expenditure on:
Charitable activities
4.1
70,431
Total expenditure
70,431
Net movement in funds
33,970
Fund transfers
-
Total funds brought forward
446,199
Total funds carried forward
480,169
Unrestricted
Funds
Notes
£
Income
3
Income from:
Donations
3.1
103,995
Charitable activities
3.2
401
Fundraising
3.3
5
Other income
3.4
-
Total income
104,401
Expenditure
4
Expenditure on:
Charitable activities
4.1
70,431
Total expenditure
70,431
Net movement in funds
33,970
Fund transfers
-
Total funds brought forward
446,199
Total funds carried forward
480,169
Restricted
Fund
£
1,196
-
-
-
2021
2020
Total
Total
£
£
105,191
111,753
401
6,830
5
4
-
93
105,597
118,680
71,677
92,159
71,677
92,159
33,920
26,521
-
-
470,949
444,428
504,869
470,949
104,401 1,196
70,431 1,246
70,431 1,246
33,970
-
446,199
(50)
-
24,750
480,169 24,700

All activities are regarded as continuing.

The above statement includes all recognised gains and losses during the year.

The Notes to the Accounts from part of these Financial Statements

12

Yahweh Christian Fellowship

Balance Sheet as at 28[th] February 2022

Notes
Fixed assets
Church Property
Current assets:
Cash at bank and in hand
Debtors
5
Liabilities:
Creditors and accruals:
- due within one year
6
Net current assets
Creditors and accruals:
- due over one year
6
Net assets
Represented by:
Restricted funds
7
Unrestricted funds
Total
Total
Funds
Funds
2022
2021
£
£
700,000
700,000
88,928
86,434
-
-
88,928
86,434
18,597
19,938
18,597
19,938
70,331
66,496
242,728
261,627
527,603
504,869
24,700
24,700
502,903
480,169
527,603
504,869

Signed by two trustees on behalf of all the trustees

on the 18 November 2022

Ann Marie Litchmore

Ann Marie-Litchmore

Sharon Mclean

Sharon McLean

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Yahweh Christian Fellowship

Notes to the Accounts

1 Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts, accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

1.2 Judgements and Estimations

The Trustees have not made any significant judgements in the process of applying accounting policies and there are no areas of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities.

14

Yahweh Christian Fellowship

Notes to the Accounts (cont’d)

2 Accounting policies

15

Yahweh Christian Fellowship

Notes to the Accounts (cont’d)

2 Accounting policies (cont’d)

2.8 Retirement benefits

The Charity currently utilises the People’s Pension Scheme which is distributed and administered by B & CE Financial Services Ltd. Manor Royal, Crawley, West Sussex, RH10 9QP.

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Yahweh Christian Fellowship

Notes to the Accounts (cont’d)

3 Analysis of income

3.1
Donations
Tithes, Offerings & Tax Refunds
YCF (Kenya & India)
3.2
Charitable activities
Events
Training
Counselling
Rent
3.3
Investments
Interest
3.4
Other income
Media
Total income
Unrestricted
Funds
£
94,346
-
Restricted
Fund
£
-
682
Total
Total
2022
2021
£
£
94,346
103,995
682
1,196
95,028
105,191
2,596
80
-
40
270
-
1,826
281
4,692
401
5
5
5
5
140
-
140
-
99,865
105,597
94,346 682
2,596
-
270
1,826
-
-
-
-
4,692 -
5 -
5 -
140 -
140 -
99,183 682

4 Analysis of expenditure

4.1
Charitable activities
YCF (Kenya & India)
Seedbed Fund
Salaries, tax & pension
Retreats, special events & speakers
Repairs, maintenance & furnishings
Equipment
Support costs
Support costs
Telephone & media
Postage, office & stationery
Mortgage interest
Professional fees
Total expenditure
Unrestricted
Funds
£
1,213
-
51,397
6,983
4,218
1,875
10,763
76,449
2,233
2,151
5,699
680
10,763
76,449
Restricted
Fund
£
682
-
-
-
-
-
-
682
-
-
-
-
-
682
Total
Total
2022
2021
£
£
1,895
1,680
-
50
51,397
53,362
6,983
753
4,218
1,072
1,875
-
10,763
14,760
77,131
71,677
2,233
2,758
2,151
5,081
5,699
6,241
680
680
10,763
14,760
77,131
71,677

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Yahweh Christian Fellowship

Notes to the Accounts (cont’d)

5 Debtors

btors
Total Total
2022 2021
£ £
Accruals - -

6 Creditors

Amounts due within one year
Mortgage Repayment
Accruals
Amounts due over one year
Mortgage Repayment
Total
Total
2022
2021
£
£
16,974
18,244
1,623
1,694
18,597
19,938
242,728
261,627

7 Movement of Restricted Funds

Balance b'fwd
Income
£
£
Building
22,649
-
YCF India/Kenya
-
682
Seedbed Fund
1,881
-
Mission
170
-
24,700
682
Balance b'fwd
Income
£
£
Building
22,649
-
YCF India/Kenya
-
682
Seedbed Fund
1,881
-
Mission
170
-
24,700
682
Balance b'fwd
Income
£
£
Building
22,649
-
YCF India/Kenya
-
682
Seedbed Fund
1,881
-
Mission
170
-
24,700
682
Expenditure
£
-
682
-
-
Transfers
Balance c'fwd
£
£
-
22,649
-
-
-
1,881
-
170
-
24,700
24,700 682 682

8 Staff costs

Wages & salaries
Employers' NIC
Employers' pension costs
Number of employees
Total
Total
2022
2021
£
£
48,696
50,661
-
-
2,701
2,701
51,397
53,362
4
4

No employee received a remuneration of over £60,000 in either year.

9 Trustee remuneration

No trustee has been paid any remuneration or received any other benefits from an employment with their charity or a related entity during the year.

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