## **Pastors Report year ending December 2023.**
We want to update the church members in this brief annual general meeting.
We are so grateful to God for his blessings and favour over us as a church.
We have seen many people baptised and received new members into the life of the church. All three of our Locations are growing and developing in healthy and positive ways.
Our children’s programmes and youth programmes are developing with up to 50 children attending Kids Church and up to 40 youth attending our youth activities
We continue to have a strong and influential role within the wider community partnering with various agencies to deliver high quality Foodbank services, in Parkgate, Thurcroft and Rotherham.
We have received funding for our Youth Outreach services and are partnering with Rotherham United Football club and other agencies to develop our service provision.
Other ministries including our work with carers and toddlers, supporting the homeless and vulnerable are all thriving and making a positive impact in our local community.
Our investment into overseas missions continues to grow with strong connections in Ukraine, Spain, Romania and North Macedonia.
## **Financial overview**
In the year ending 2023 we received £200,317 Income
And the expenditure for the same period was £209, 845
Leaving a year end deficit of £9,528
This year have made a few minor adjustments so that over this year we can re-coup the deficit, to ensure that we continue in a healthy financial state.
In the next few years, we are seeking to pioneer new church plants across the Borough of Rotherham, and release additional staff members to help support vital ministries within the church, as finances allow.
The Church currently only has two full time members of staff and we would like to be financially able to release another full-time member of staff.
Other volunteer roles continue to be our focus of prayer especially in the areas of Worship leaders, Key musicians, Youth teams, and Connect Group leaders and Maintenance teams.
The major financial challenge is regarding the maintenance and upgrading of our current building facilities. We are currently seeking funding to be able to replace our 50-year-old heating system, and update the toilet facilities.
We thank you for your continued and faithful support of Liberty Church, and we are believing God for a significant breakthrough in our finances to enable us to be a greater influence of change and transformation in individuals lives and in the wider community.
On behalf of the Trustees
Aetna bord
Rev. Adrian Dexter Dated 08/07/2024
## Liberty Church
## Unaudited Financial Statements
for the Year Ended 31 December 2023
LIBERTY CHURCH Charity No. 1069692 Contents of the Financial Statements for the year ended 31 December 2023
||Page|
|---|---|
|General Information|1|
|Trustees report|2|
|Examiners Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|General Fund|6|
|Other Funds|7|
|Notes and schedules|8|
LIBERTY CHURCH Charity No. 1069692 General Information for the year ended 31 December 2023
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 Additional members of the Church Council who served during the year. Miss. Rose Flora Thomas Mr. Kingsley Paul Mr. John keen Dr. Adegbola Ojo 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.
## LIBERTY CHURCH Charity No. 1069692
## Trustees Report
for the year ended 31 December 2023
## **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. The management of the church is delegated to the Church Council as far as possible, which meets a minimum of eight times a year to manage the activities of the church. 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.
## **Pastors Report. Annual General meeting**
## **Community**
Liberty Church continues to be perceived as an integral and vital part of the structure for Community provision within the borough of Rotherham. Local voluntary and community agencies along with the Statutory bodies are seeking to actively partner with the Church to provide services for our community. A strong commitment to the ongoing development of serving and supporting some of the most vulnerable in our community continues and grows.
## **Church**
The Church continues to grow strongly both numerically and also in its rich diversity of international members. Our Sunday and Mid-week programmes are well supported and are thriving.
We are so grateful to God for his blessings and favour over us as a church.
We have seen many people baptised and received new members into the life of the church. All three of our Locations are growing and developing in healthy and positive ways. Our children’s programmes and youth programmes are developing with up to 50 children attending Kids Church and up to 40 youth attending our youth activities We continue to have a strong and influential role within the wider community partnering with various agencies to deliver high quality Foodbank services, in Parkgate, Thurcroft and Rotherham. We have received funding for our Youth Outreach services and are partnering with Rotherham United Football club and other agencies to develop our service provision. Other ministries including our work with carers and toddlers, supporting the homeless and vulnerable are all thriving and making a positive impact in our local community.
Our investment into overseas missions continues to grow with strong connections in Ukraine, Spain, Romania and North Macedonia.
In the next few years, we are seeking to pioneer new church plants across the Borough of Rotherham, and release additional staff members to help support vital ministries within the church, as finances allow.
## **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 The major financial challenge is regarding the maintenance and upgrading of our current building facilities. We are currently seeking funding to be able to replace our 50-year-old heating system, and update the toilet facilities.
In the year ending 2023 we received Income £200,317 And the expenditure for the same period was £209, 845 Leaving a year end deficit of £ 9,528. This year we have made a few minor adjustments so that over this year we can re-coup the deficit, to ensure that we continue in a healthy financial state. Liberty Church has an aim of holding free reserves to cover a minimum of 3 months operating costs (currently equivalent to £50,000). As at 31 December 2023 the charities free reserves were £ 39,163 calculated as follows: Total Reserves £ 294,184 less Restricted Funds £ 30,450 less Fixed Asset Reserves £ 224,571 leaves Free Reserves of £ 39,163
This is below the free reserves target and trustees plan to address this in the coming year while continuing to seek opportunities, in 2024, to respond with the love of Christ to promote knowledge and experience of the Christian Faith, build community cohesion and work to alleviate poverty 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 keep free reserves close to the target level. 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.
We thank you for your continued and faithful support of Liberty Church, and we are believing God for a significant breakthrough in our finances to enable us to be a greater influence of change and transformation in individuals lives and in the wider community.
We are thankful for the Grace of God and the ongoing support and investment of the Church members into the work of the Church.
Signed on behalf of the charity's trustees
Actua Lord A Dexter
Pastor Adrian Dexter
Dated
## LIBERTY CHURCH
## Charity No. 1069692
Independent Examiners Report to the Trustees.
for the year ended 31 December 2023
## To the Trustees.
I report on the Financial Statements of the Church for the year ended 31[st] December 2023 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.......... .
## LIBERTY CHURCH
## Charity No. 1069692
Statement of Financial Activities for the year ended 31 December 2023
|**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 2022
Fund Balances 31 December 2023|Unrestricted
Restricted
2023
Funds
£
Funds
£
Total
£
161,809
13,545
175,353
12,463
3,718
16,181
7,900
230
8,130
653
-
653
-
-
182,825
17,492
200,317
-
-
-
170,551
32,744
203,295
6,550
-
6,550
177,101
32,744
209,845
5,724
(15,252)
(9,528)
(16,191)
16,191
-
(10,467)
939
(9,528)
274,202
29,511
303,713
263,735
30,450
294,185|2022
Total
£
156,040
18,685
14,655
146
-|
|---|---|---|
|||189,526
971
202,223
3,215|
|||206,409
(16,883)
-|
|||(16,883)|
|||320,596|
|||303,713|
***1** Transfer of Tithe to Mission fund
## LIBERTY CHURCH Charity No. 1069692 Balance Sheet as at 31st December 2023
|Balance Sheet|Unrestricted|Restricted|2023||2022||
|---|---|---|---|---|---|---|
||Funds|Funds|Total||Total||
||£|£|£||£||
|**Fixed Assets**|||||||
|Tangible Fixed Assets|224,571|-|224,571|||227,346|
|**Current Assets**|||||||
|Cash at bank and in hand|||||||
|Current Account|-||-|||-|
|Deposit Account|42,813|26,270|69,084|||62,383|
|Mission Account|-|2,446|2,446|||5,537|
|Building Fund|-|282|282|||278|
|Cash in hand|854|1,452|2,306|||1,840|
||43,668|30,450|74,118|||70,038|
|Debtors|||||||
|Due within one yer|1,000|-|1,000|||8,021|
|Total Current Assets|44,668|30,450|75,118|||78,060|
|Creditors: Amounts due within one year|5,504|-|5,504|||1,693|
|Net Current Assets|39,164|30,450|69,614|||76,367|
|Creditors due after more than one year|-|-|-|||-|
|Net Assets|263,735|30,450|294,185|||303,713|
|Funds|||||||
|General Funds|263,735||263,735|||274,202|
|Restricted Funds||30,450|30,450|||29,511|
||263,735|30,450|294,185|||303,713|
|These accounts were approved by the trustees on 3|These accounts were approved by the trustees on 3|These accounts were approved by the trustees on 3|||||
|and signed on their behalf by|||||||
||Title|Pastor Adrian Dexter||date|||
## LIBERTY CHURCH
## Charity No. 1069692
## for the year ended 31 December 2023
## **General Fund- Detailed transactions**
||**General Fund- Detailed transactions**||
|---|---|---|
|Offerings
Gift Aided Offerings
Gift Aid Recoverable|**2023**
**2022**
99,863
81,462
43,530
54,635
18,416
16,608
161,809
152,705
602
1,942
9,215
3,785
340
3,843
1,907
611
-
-
-
-
399
103
-
334
-
-
-
-
-
941
-
5,000
-
1,738
-
-
12,463
18,297
7,900
14,655
-
-
-
-
7,900
14,655
653
141
-
-
182,825
£
185,658
£
Advertising & Marketing
The Ark
Christmas events
bank Charges
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
INCOME
Transfer to Missions Fund
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
Missions
Employers NIC costs
IT/Media
Silver Linings/Oasis
Resources
Hospitality
Licences
ministry
Minibus
Council Tax
PAIS
Postage
Printing and Stationery|**2023**
**2022**
16,191
£
15,271
£
-
£
-
£
25,200
£
36,584
£
50,815
£
44,834
£
-
£
4,655
£
1,909
£
1,987
£
2,104
£
6,400
£
2,117
£
2,919
£
434
£
1,263
£
1,887
£
2,272
£
1,404
£
849
£
2,106
£
3,031
£
1,541
£
971
£
275
£
556
£
44
£
-
£
-
£
-
£
1,050
£
-
£
1,489
£
1,239
£
705
£
1,877
£
1,157
£
1,976
£
10,505
£
7,678
£
13,062
£
12,789
£
47
£
836
£
1,711
£
1,953
£
1,576
£
805
£
3,101
£
3,991
£
2,931
£
3,657
£
-
£
110
£
634
£
1,876
£
-
£
-
£
-
£
95
£
28
£
66
£
3,398
£
3,109
£
£ 942 £ 1,182
17,678
£
11,499
£
-
£
-
£
5,681
£
4,847
£
-
£
-
£
107
£
550
£
3,096
£
1,519
£
5,188
£
4,540
£
2,148
£
40
£
656
£
-
£
£ 852 £ 1,589
2,775
£
2,671
£
200
£
100
£
-
£
5,844
£
6,550
£
3,215
£
EXPENDITURE|
|Total Offerings|||
|HSF Voluntary Action
HMRC Employer allowance
Provisions Income
Income from Ladies Conference
Gifts and flowers Income
Parkgate income
Shescape
Vision Week donations
Kickstarter
Welcome Centre- Conference hire
Welcome Centre Room Hire
Income from Youth/Childrens work activities
Income - Silver Liners
Vending income|||
|Charitable Activities|||
|Church House Rental Income
Charity Shop
Car park|||
|TradingIncome|||
|Income from Disposals
Interest Income|||
||||
|||193,292
£
201,245
£|
## LIBERTY CHURCH
||LIBERTY CHURCH||
|---|---|---|
|Tithes-Transfer from General Fund
Misc Mission account gifts
Charity Shop
Car Parking Income
Youth gifts for Mission
Offerings re Foodbank
Youth Romainia Trip
Rotherham MBC Youth work
Ukraine
Grant re Covid safety (RMBC)
Grant re Foodbank- SYCF
Donations Re foodbank|**2023**
**2022**
16,191
£
15,271
£
Joshua Pontier support
1,109
£
220
£
Curtis Holland support
230
£
-
£
Emmanuel Dexter Support
-
£
5
£
Colin Hurt Gift
410
£
PAIS Project
Ukraine gift from tithe
Youth trip to Romainia
Romania
Macedonia
Interns
Wycliffe
Reggie Van Dinter
Events
17,940
£
15,496
£
**2023**
**2022**
Youth activities
2,835
£
-
£
Events
3,410
£
-
£
Romania Outreach Trip
3,718
£
-
£
Foodrun Staff
780
£
3,114
£
Covid safety
-
£
388
£
Foodbank
5,000
£
-
£
Foodbank -SYCF
-
£
-
£
Ukraine
15,743
£
3,502
£
for the year ended 31 December 2023
**Mission Fund- detailed transactions**
INCOME
AOG: Turkey/Syria emergency
gift
INCOME
Charity No. 1069692
**Other Restricted Fund- detailed transactions**|**2023**
**2022**
700
£
-
£
1,100
£
-
£
2,502
£
-
£
1,700
£
-
£
-
£
1,400
£
1,220
£
45
£
-
£
1,276
£
3,051
£
2,598
£
1,390
£
2,500
£
1,200
£
4,686
£
600
£
1,000
£
-
£
300
£
4,143
£
1,200
£
-
£
EXPENDITURE|
|||18,806
£
13,805
£|
|||**2023**
**2022**
3,415
£
-
£
2,835
£
-
£
3,410
£
-
£
-
£
-
£
685
£
423
£
0
3,092
£
2,813
£
-
£
780
£
3,114
£
~~-~~
~~£~~
EXPENDITURE|
|||13,938
£
6,629
£|
## LIBERTY CHURCH
## Charity No. 1069692 for the year ended 31 December 2023 Notes to the accounts continued
## **FIXED ASSETS**
|**COST**
At 1 January 2023
Additions
Disposals *
At 31 December 2023
**DEPRECIATION**
At 1 January 2023
Charge for year
On Disposals
At 31 December 2023
**NET BOOK VALUE**
At 31 December 2023
At 31 December 2022
**CREDITORS**
HMRC (Paye)
NEST re pensions
Accruals|Freehold
Property
Buildings
£
£
70,000
135,000|Vehicles
£
11,366
-
-
11,366
5,962
1,081
-
7,043
4,323
5,404
2022
991
702
-
1,693|Fixtures
and Fittings
Totals
£
£
93,060
309,426
-
-
-|
|---|---|---|---|
||70,000
135,000||93,060
309,426|
||-
-||76,118
82,080
1,694
2,775
-|
||-
-||77,812
84,855|
||70,000
135,000||15,248
224,571|
||70,000
135,000||16,942
227,346|
||2023
2,383
£
2,246
£
875
£
5,504
£|||
## **EMPLOYEES**
During the year the charity the number of employees was 4 (2022: 4) During the year the charity also employed 4 paid interns No employee was paid more than £25,000.
|Total cost of Employment
Wages and Salaries
Employers NIC
Employers Pension|2023
76,015
£
4,349
£
1,909
£
82,273
£|2022
87,818
£
4,655
£
1,987
£|
|---|---|---|
|||94,459
£|
## **Restricted Fund Movements**
|Mission Fund
Swinton Fund
Boiler Fund
SYCF
Youth trip
RMBC -Youth Services
Ukraine Appeal
Covid Response Funds
foodbank
Prior Year
Mission Fund
Swinton Fund
Boiler Fund
Kickstarter
Ukraine Appeal
Covid Response Funds
Bentley Pastor|01/01/2023
Income
Expenditure
Transfers
31/12/2023
22,394
£
1,749
£
18,806
£
16,191
£
21,528
£
5,433
£
-
£
-
£
5,433
£
1,000
£
-
£
-
£
1,000
£
-
£
5,000
£
2,813
£
2,187
£
-
£
3,410
£
3,410
£
-
£
-
£
3,718
£
3,415
£
303
£
-
£
780
£
780
£
-
£
685
£
-
£
685
£
-
£
-
£
2,835
£
2,835
£
-
£|
|---|---|
||29,511
£
17,492
£
32,744
£
16,191
£
30,451
£|
||01/01/2022
Income
Expenditure
Transfers
31/12/2022
20,703
£
225
£
13,805
£
15,271
£
22,394
£
5,433
£
-
£
-
£
5,433
£
1,000
£
-
£
-
£
1,000
£
1
£
-
£
1
£
-
£
-
£
3,114
£
3,114
£
-
£
3,811
£
388
£
3,514
£
685
£
-
£
-
£
-
£
-
£|
||30,947
£
3,728
£
20,434
£
15,271
£
29,511
£|
LIBERTY CHURCH
Charity No. 1069692
Independent Examiners Report to the Trustees. for the year ended 31 December 2023
To the Trustees.
I report on the Financial Statements of the Church for the year ended 31st December 2023 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 explanations 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...