CHARITY (OMMISSION Trustees, Annual Report for the period Fromlstarldatel lo {end dale) SeclionA Reference and administration details Chaity L I S f rtTY Lti QolVI LKLHAS othernarnesthecharilyisknoMn by Registered charitynumber1rfy) Char5 PtirKipala(klress f2cyThE rtklA Poslcode Names of the Iwstees who manage the charity Trustep Name Orficè Irf any) Dates acted rf not for whole year Name of person lorbodyl entitled to appolnt trustee lif any) Rev. Adn&ft4 I)¥1 LxviJ ,2 os S¢Lc¢£ kr Tf£." 14r5. 10 12 13 14 15 16 17 18 19 20 Names Df the trustees for the d)arty. if any (for example, any custtKlian Irusteesl Namè Dates acted if not for whole year TAR March 2012
SectionA Reference and administration details (continued) Names and addresses of advisers {Opnal infomattonl Type of advisèr Name Addres$ Name ol chf executive or names of senior staff members (oplional inlomiationl Section B Structure, governance and management DescriptKJn ol the charity's injsts Typeofgovemingdocument leg trustdeed, conslilubon Howlhe charty is conslituted leg trust, association, company} TQu&T Trustee selection methods {eg appointed by. elected by) APROb.l tN I T(A$ fLE5 Additional governan issues (optional infomiat You may choose to include additional 1nlomialn, whererelevant, aboul". poli¢ies8nd proceduresadoptedforthe induction and training oltiusteeg; . thecharily's organisational structure and any wIderneOrkWrth which the tharityworf¢s', relationship vrith any ielated parties". trustees, consideration ol rnajoi risks atKI Ihe system and procedures lo m8nage them. TAR March 2012
Section C Objectives and activities Summ8ryolthe objects of thè charity Sèt out in its governing document [GA<4 IPJ Acr{4 + IT-I RAoJeLTS SOCIA DirficuLTI Summaryoflhè main actimties undertaken for the publicbenefit in telation lo these objects (indude within this section the statutorydedarationthattrustees have had regardtolhe guidanceissued bythe Charily Ctsmmis&on on public benelrt} Additional details ol 0eCtiveS and tlibeS lopkn.onal informatKJn) Youmaychoos6ioincludefurther statements.where relevanL atout: ' pOIYOgrantmakinu. ' pdicy prograrrme L9ted investment" ' contribution made byvolunteeT5. Section D Achievements and perfomiance Summaryoflhefflainachievemenlsoflhe d)aritythJringtheyear r)rfvfEtsbThi L clAC14 Fo 1&ArE l4ic I[jAc> Covij) If Afi¢r) rf cL¢l•s¢c¥ i(Oilik4 r TAR March 2012
Section E Financial review Brief statement ofthe charity'spolicyonreserves LigtThSY Tb +iAdL Théfl-lJ ¥ItNT EG¥ Tb £ 4.Y OOL) Delai15 ofarhyfunds Material in defi(it Further financial review details ltsptional infomation) youmaychoos8toindudeadditional information, where relevant. aboul.. . the charity's pllncipal sources of ftjnds (including any fundraisingl-. * how expenditure has supported Ihekey objectives of the chanty.. investment poliGy and objectivesincluding ny ethiral inve51menl w)licyadopled. SectionF Other optional information SectionG Declaration Thelrustees declarethatlheyhaveapptoved thetrustees. reportabove Signed on behalf of the charity's trustees SwabJelsl Full natrrfs} 12erf. Adri04 Position legsecretary, chair.etcl Date TAR March 2012
Liberty Church
Unaudited Financial Statements
for the Year Ended 31 December 2021
LIBERTY CHURCH Charity No. 1069692 Contents of the Financial Statements for the year ended 31 December 2021
| Page | |
|---|---|
| General Information | 1 |
| Trustees report | 2 |
| Examiners Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| General Fund | 6 |
| Other Funds | 7 |
| Tangible Fixed Asset Schedule | 8 |
LIBERTY CHURCH Charity No. 1069692 General Information for the year ended 31 December 2021
| Principal Address | Liberty Church |
|---|---|
| Station Road | |
| Masbrough | |
| Rotherham | |
| South Yorkshire | |
| S60 1JH | |
| Correspondence Address | c/o Mrs S Wood (Secretary) |
| 5 Louden Road | |
| Scholes | |
| Rotherham | |
| South Yorkshire | |
| S61 2SU | |
| Trustees who served during the year. | Pastor Adrian Mark Dexter |
| Mr David Murray Roscamp | |
| Mrs Margaret Hodgkinson | |
| Accountants | A Thousand Hills Limited |
| 172 Sandford Road | |
| East Ham | |
| LONDON | |
| E6 3PX |
Liberty Church Rotherham also known as Rotherham Pentecostal Church is registered with the charity commission.
Trustees Report for the year ended 31 December 2021
LIBERTY CHURCH Charity No. 1069692
Structure and Governance
Liberty Church is governed under the terms of its trust deed signed on 21 December 1997 and amended on 25th July 2003. Its trustees meet a minimum of eight times a year to manage the activities of the church. The day to day activities of the church are run by members of the church to whom the trustees have delegated the necessary authorty.
Charitable Objectives
●Liberty Church is a Christian based charity with a commission to engage in social action to alleviate poverty, social and economic difficulties.
●Liberty Church engages in activities that seek to build community cohesion, and social integration
●Liberty Church engages in activities that promote the advancement, knowledge and experience of the Christian Faith.
Risk, Reserves and Financial review
The trustees have given due consideration of the major risks to which the Church is exposed, and are satisfied that it has systems, policies and procedures in place to mitigate exposure to major risks Liberty Church has an aim of holding free reserves to cover a minimum of 3 months operating costs (currently equivalent to £44,500). As at 31 December 2021 the charities free reserves were £ 58,619 calculated as follows: Total Reserves £ 320,596 less Restricted Funds £ 30,947 less Fixed Asset Reserves £ 231,030 leaves Free Reserves of £ 58,619
This leaves the church in a strong financial position to bulid on its acheivements in 2021 and seek opportunities to respond with the love of Christ to promote knowledge and experience of the Christian Faith, build community cohesion and work to alleviatepoverty in its various forms.
The Charity's financial transactions during the year and the financial situation at the end of the year are set out in the following accounts. The trustees consider the financial position to be satisfactory, and are looking to see free reserves move closer to the target level. The Trustees have given consideration to the effects of Civid -19 pandemic and the UK government response on its ability to deliver its mission and its ability to raise funds. Adequate steps have been taken to manage expenditure and monitor cashflow. Trustees are confident that the charity will have sufficient resources to continue to operate for a period of time exceeding 12 months from the date these reports were approved.
Activities During the year - for details see ministers report for 2021
The year 2021 has been a most challenging year in terms of our response to a Global Pandemic. This year has been one of immense sorrow and challenge, yet at the same time has created opportunities for the Church to outwork its charitable purposes in serving the needs of the community and continuing to find creatives ways to support the vulnerable and promote the knowledge and advancement of the Christian faith.
The Church continued to build on our foodbanks for Asylum seekers, refugees, and immigrant workers. This work we undertook has brought a greater and healthier connection with the local civic and statutory agencies as well as local community groups the Church Continued to provide activities and events for elderly aimed at reducing isolation and improving health and well-being through moving the majority of our church programmes on to an online format The Church continued to build on our ministries to the homeless and those with life controlling addictions and behaviours. The Church continued to build relationships with other local churches, local authorities, and other agencies.
The church continued to run its services within the guidelines provided by the government, either online or by creating through social distancing and PPE, a Covid safe environment.
The financial health of the church has remained strong despite the restrictions on meeting together.
Signed on behalf of the charity's trustees
A Dexter Pastor Adrian Dexter Dated 10th October 2022
LIBERTY CHURCH Charity No. 1069692 Independent Examiners Report to the Trustees. for the year ended 31 December 2021
To the Trustees.
I report on the Financial Statements of the Church for the year ended 31[st] December 2021 which are set out in the following pages.
Respective responsibilities of trustees and examiner
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011, “the 2011 Act”, and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: Examine the accounts under section 145 of the 2011 Act;
To follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and To state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 any unusual items or disclosures in the accounts, and seeking explanation s from you the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s 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:
To keep accounting records in accordance with section 386 of the companies Act 2006; and
To prepare accounts which accord with the accounting records, comply with the Charities Act 2011 and the SORP (FRS102) "Accounting and Reporting by Charities" issued in March 2015.
have not been met; or
To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Brian Dexter
Chartered Management Accountant 172 Sandford Road East Ham London E6 3PX Dated..........10/10/2022
.
LIBERTY CHURCH
Charity No. 1069692 Statement of Financial Activities for the year ended 31 December 2021
| Income and Endowments From Donations and Legacies Charitable Activities Other Trading Activities Investments Disposal of Fixed Assets Total Incoming Resources Expenditure on: Raising Funds Charitable Activities Church Activities Other Costs Total Resources Expended Net Expenditure for the Year Transfer Between Funds*1 net movement in funds Fund Balances 31 December 2020 Fund Balances 31 December 2021 |
Unrestricted Restricted 2021 Funds £ Funds £ Total £ 157,019 3,471 160,490 2,790 15,281 18,070 13,620 303 13,923 7 - 7 - - 173,435 19,054 192,490 1,125 - 1,125 143,526 40,542 184,068 1,432 - 1,432 146,083 40,542 186,625 27,352 (21,488) 5,864 (15,662) 15,662 11,690 (5,826) 5,864 277,959 36,773 314,732 289,649 30,947 320,596 |
2020 Total £ 153,762 - 24,869 5,544 22 732 184,929 1,284 133,173 3,861 138,318 46,611 - 46,611 268,121 314,732 |
|---|---|---|
*1 Transfer of Tithe to Mission fund
| Balance Sheet Fixed Assets Tangible Fixed Assets Current Assets Cash at bank and in hand Current Account Deposit Account Mission Account Building Fund Cash in hand Debtors Due within one yer Total Current Assets Net Current Assets Net Assets Funds General Funds Restricted Funds These accounts were approved by the trustees and signed on their behalf by Creditors: Amounts due within one year Creditors due after more than one year |
Unrestricted Funds £ 231,030 - 58,565 - - 816 |
Restricted 2021 Funds £ Total £ - 231,030 - 22,312 80,877 7,622 7,622 278 278 735 1,551 30,947 90,328 - 30,947 90,328 - 762 30,947 89,566 - - 30,947 320,596 289,649 30,947 30,947 30,947 320,596 022 Pastor Adrian Dexter Charity No. 1069692 LIBERTY CHURCH Balance Sheet as at 31st December 2021 |
2020 Total £ 229,423 - 71,349 11,013 278 3,279 85,919 - 85,919 610 (0) 85,309 - 314,732 277,959 36,773 314,732 10th October 2022 date |
|
|---|---|---|---|---|
| 59,381 - 59,381 762 58,619 |
||||
| - | ||||
| 289,649 | ||||
| 289,649 | ||||
| 289,649 | ||||
| on 9th October 2 Title |
||||
LIBERTY CHURCH
Charity No. 1069692
for the year ended 31 December 2021
General Fund- Detailed transactions
| General Fund- Detailed transactions | ||
|---|---|---|
| Gift Aided Offerings Gift Aid Recoverable Offerings |
2021 2020 70,049 79,913 64,444 56,140 22,526 9,656 157,019 145,709 611 378 855 675 - - 730 239 - 345 - 2,016 - 60 456 - 136 - - - - - - - - - - - 2,790 3,713 13,620 4,500 - - - - 13,620 4,500 7 22 - 732 173,429 £ 153,922 £ Silver Linings/Oasis Resources Hospitality Licences ministry Minibus Council Tax PAIS Postage Printing and Stationery Missions Employers NIC costs Mens Conference INCOME Transfer to Missions Fun Gifts/Flowers AOG Costs Swinton Direct Wages - Ministers Wages- Other staff Pensions Interns Memberships Electric Gas conference costs Youth Project Basement Youth/Childrens work Minister Travel Cleaning Lighthouse for Women Safeguarding Advertising & Marketing Baby Basics Christmas events Welcome Centre costs Staff Training Audit & Accountancy Insurances outreach Personal Purchase Telephone and broadband Travel/Car Parking Water Rates Mobile Phones Provisions Repairs and Renewals Legal and Professional Depreciation Expense |
2021 2020 15,662 £ 15,189 £ - £ - £ 26,800 £ 24,000 £ 38,978 £ 32,712 £ 3,542 £ 3,681 £ 1,515 £ 1,356 £ 878 £ 2,645 £ 1,375 £ 136 £ 100 £ 211 £ 2,839 £ 502 £ 1,152 £ 1,470 £ 1,859 £ 1,734 £ 1,125 £ 1,284 £ 423 £ 277 £ 50 £ - £ 262 £ - £ 115 £ - £ 1,313 £ 1,125 £ 382 £ 384 £ 1,039 £ 1,947 £ 2,081 £ 3,057 £ 2,767 £ 6,127 £ 526 £ 1,620 £ 1,470 £ 997 £ 817 £ 1,405 £ 2,846 £ 1,450 £ 3,447 £ 2,002 £ 471 £ 118 £ - £ 404 £ - £ 233 £ 13 -£ 13 £ 24 £ 38 £ 1,975 £ 2,502 £ £ 3,401 £ 1,380 14,467 £ 4,840 £ 63 £ 217 £ 16,594 £ 5,139 £ 859 £ 597 £ 773 £ - £ 670 £ 1,709 £ 3,707 £ 2,100 £ 300 £ 58 £ 17 £ 988 £ £ - £ 862 2,443 £ 3,200 £ - £ - £ - £ 1,432 £ 3,861 £ EXPENDITURE d |
| Total Offerings | ||
| Vending income Welcome Centre- Conference hire Welcome Centre Room Hire Income from Youth/Childrens work activities Income - Silver Liners Provisions Income Income from Ladies Conference Gifts and flowers Income Parkgate income Shescape Vision Week donations Mens Conference ticket income Charity Shop Income from Car park |
||
| Charitable Activities | ||
| Church House Rental Income Charity Shop Car park |
||
| TradingIncome | ||
| Income from Disposals Interest Income |
||
| 160,545 £ 133,572 £ |
LIBERTY CHURCH
Charity No. 1069692 for the year ended 31 December 2021 Mission Fund- detailed transactions
| Mission Fund- detailed transactions | ||
|---|---|---|
| Tithes-Transfer from General Fund Misc Mission account gifts Charity Shop Car Parking Income Offerings re Covid Response Offerings re Intern Offerings re Bentley pastor Kickstarter Grant re Covid Response(Lottery) Grant re Covid safety (RMBC) Grant re Foodbank- Samaritans Purse Donations Re foodbank |
2021 2020 15,662 £ 15,189 £ Mission 24 2,271 £ 7,103 £ WoW 257 £ 961 £ Love Life Church UK 46 £ 84 £ R Jumbe Support PAIS Project Misc support gifts Sierra Leone Schools Romania Macedonia Interns Wycliffe 18,236 £ 23,336 £ 2021 2020 - £ 400 £ Kickstarter salary costs - £ 550 £ Intern 1,200 £ - £ Bentley pastor salary 6,206 £ - £ Foodrun Staff - £ 19,000 £ Covid safety 673 £ 450 £ Foodbank - £ 1,000 £ 8,402 £ 706 £ 16,481 £ 22,106 £ Other Restricted Fund- detailed transactions INCOME Mission account sundry expenditure INCOME |
2021 2020 2,500 £ - £ 200 £ - £ 1,500 £ - £ 2,918 £ 1,650 £ - £ 400 £ 480 £ - £ - £ - £ 1,968 £ 1,016 £ 2,000 £ 2,300 £ 5,561 £ 1,150 £ 1,200 £ 840 £ 10 £ 10 £ EXPENDITURE |
| 18,337 £ 7,366 £ |
||
| 2021 2020 6,205 £ - £ - £ 550 £ 1,200 £ - £ 5,000 £ 673 £ 450 £ 14,127 £ 6,570 £ ~~-~~ ~~£~~ EXPENDITURE |
||
| 22,205 £ 12,570 £ |
LIBERTY CHURCH Charity No. 1069692 for the year ended 31 December 2021 Notes to the accounts continued
FIXED ASSETS
| COST At 1 January 2021 Additions Disposals At 31 December 2021 DEPRECIATION At 1 January 2021 Charge for year On Disposals At 31 December 2021 NET BOOK VALUE* At 31 December 2021 At 31 December 2020 |
Freehold Property Buildings Vehicles £ £ £ 70,000 135,000 7,315 - - 70,000 135,000 7,315 - - 3,808 352 - - - 4,160 70,000 135,000 3,155 70,000 135,000 3,507 |
Fixtures and Fittings Totals £ £ 93,060 305,375 - - |
|---|---|---|
| 93,060 305,375 |
||
| 72,144 75,952 2,092 2,444 - |
||
| 74,236 78,396 |
||
| 18,824 226,979 |
||
| 20,916 229,423 |
In 2021 the Transit Van was stolen, an insurance claim was made and the surplus of Insurance funds received over the vehicles net book value is shown as Income from disposals on the Statement of Financial Activities.
CREDITORS
| CREDITORS HMRC (Paye) NEST re pensions Thurcroft |
2021 - £ 762 £ - £ 762 £ |
2020 - 245 365 |
| 610 |
EMPLOYEES
During the year the charity the number of employees was 4 (2020: 4) No employee was paid more than £25,000.
| Total cost of Employment Wages and Salaries Employers NIC Employers Pension |
2021 74,262 £ 3,662 £ 1,515 £ 79,440 £ |
2020 61,712 £ 3,681 £ 1,356 £ |
|---|---|---|
| 66,750 £ |
Restricted Fund Movements
| Mission Fund Swinton Fund Boiler Fund Kickstarter Covid Response Funds Bentley Pastor Prior Year Mission Fund Swinton Fund Boiler Fund Intern Fund Covid Response Funds |
01/01/2021 Income Expenditure Transfers 31/12/2021 20,804 £ 2,574 £ 18,337 £ 15,662 £ 20,703 £ 5,433 £ - £ - £ 5,433 £ 1,000 £ - £ - £ 1,000 £ - £ 6,206 £ 6,205 £ 1 £ 9,536 £ 9,075 £ 14,800 £ 3,811 £ - £ 1,200 £ 1,200 £ - £ |
|---|---|
| 36,773 £ 19,054 £ 40,542 £ 15,662 £ 30,947 £ |
|
| 01/01/2020 Income Expenditure 31/12/2020 4,833 £ 8,147 £ 7,366 £ 15,189 £ 20,804 £ 5,433 £ - £ - £ 5,433 £ 1,000 £ - £ - £ 1,000 £ - £ 550 £ 550 £ - £ - £ 21,556 £ 12,020 £ 9,536 £ |
|
| 11,266 £ 45,442 £ 19,936 £ 19,936 £ 36,773 £ |