Liberty Church
Unaudited Financial Statements
for the Year Ended 31 December 2024
LIBERTY CHURCH Charity No. 1069692 Contents of the Financial Statements for the year ended 31 December 2024
| Page | |
|---|---|
| General Information | 1 |
| Trustees report | 2 |
| Examiners Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| General Fund | 7 |
| Other Funds | 8 |
| Notes and schedules | 9 |
LIBERTY CHURCH
Charity No. 1069692 General Information
for the year ended 31 December 2024
| 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 2024
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
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.
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
We now run 6 Sunday services across five of our Locations. All the locations are growing and developing in healthy and positive ways.
Our vision is to see a Liberty Church planted in every Postcode area of Rotherham by our 100th anniversary in 2028. Currently we have 2 services in the Rotherham postcode S60 (Masbrough)
And also, services in S62 (Parkgate and Rawmarsh), S63 (Manvers Lakes). S64 (Swinton), S66 (Thurcroft). And S65 ( Eastwood, East Dene, East Herringthorpe and Thrybergh)
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.
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 In the year ending 2024 we received Income £ 241,401 And the expenditure for the same period was £ 205,839 Leaving a year end surplus of £ 35,562
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 2024 the charities free reserves were £ 39,163 calculated as follows: Total Reserves £ 329,747
less Restricted Funds £ 46,518
less Fixed Asset Reserves £ 217,471 leaves Free Reserves of £ 65,758
This is now within the free reserves target and trustees are pleased to see that this progress has been achieved and we are in a stronger position in the year ahead year to seek opportunities 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.
Staffing and Volunteers
In the next few years,we are seeking to continue to strategically identify, train and release key voluntary roles within the church and as finances allow, to release additional staff members to help support vital ministries within the church.
The Church currently has two full time members of staff Pastor Adrian Dexter and Pastor Rose Flora, and 7 part time staff Diane Dexter Lead Administrator, Tracy Edley Administration, Matt Bell Youth Pastor, Plami Thomas, Assistant worship director, Liz Sullivan Kids Pastor and Pastor Sumanth Prakash at Liberty Swinton and Pastor Gustavo Navarro at Liberty Parkgate.
Other notable keys volunteer roles are the exceptional work of Pastor Femi Abidoye, leading our Pastoral Care and Pastor Samson Debesay, leading our Prayer ministry.
Thank-you's
We are so grateful to these and many others who serve faithfully across the church ministries, to continue to make the name of Jesus famous across the hills and valleys of South Yorkshire
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
A Dexter Pastor Adrian Dexter Dated 20/08/2025
LIBERTY CHURCH
Charity No. 1069692
Independent Examiners Report to the Trustees.
for the year ended 31 December 2024
To the Trustees.
I report on the Financial Statements of the Church for the year ended 31[st] December 2024 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
LIBERTY CHURCH
Charity No. 1069692
Statement of Financial Activities for the year ended 31 December 2024
| Income and Endowments From Donations and Legacies Charitable Activities Other Trading Activities Investments Insurance Income 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 2023 Fund Balances 31 December 2024 |
Unrestricted Restricted 2024 Funds £ Funds £ Total £ 161,255 12,141 173,396 35,721 7,263 42,984 12,740 - 12,740 1,329 - 1,329 4,879 6,074 10,953 215,924 25,477 241,401 - - - 175,234 25,534 200,768 5,071 - 5,071 180,305 25,534 205,839 35,619 (57) 35,562 (16,125) 16,125 - 19,494 16,068 35,562 263,735 30,450 294,185 283,229 46,518 329,747 |
2023 Total £ 175,353 16,181 8,130 653 - |
|---|---|---|
| 200,317 - 203,295 6,550 |
||
| 209,845 (9,528) - |
||
| (9,528) | ||
| 303,713 | ||
| 294,185 |
*1 Transfer of Tithe to Mission fund
LIBERTY CHURCH Charity No. 1069692 Balance Sheet as at 31st December 2024
| Balance Sheet | Unrestricted | Restricted | 2024 | 2023 | |
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| £ | £ | £ | £ | ||
| Fixed Assets | |||||
| Tangible Fixed Assets | 217,471 | - | 217,471 | 224,571 | |
| Current Assets | |||||
| Cash at bank and in hand | |||||
| Current Account | - | - | - | ||
| Deposit Account | 58,969 | 39,440 | 98,409 | 69,084 | |
| Mission Account | - | 3,956 | 3,956 | 2,446 | |
| Building Fund | - | 2,600 | 2,600 | 282 | |
| Cash in hand | 2,564 | 522 | 3,086 | 2,306 | |
| 61,533 | 46,518 | 108,051 | 74,118 | ||
| Debtors | |||||
| Due within one yer | 7,210 | - | 7,210 | 1,000 | |
| Total Current Assets | 68,743 | 46,518 | 115,261 | 75,118 | |
| Creditors: Amounts due within | 2,985 | - | 2,985 | 5,504 | |
| Net Current Assets | 65,758 | 46,518 | 112,276 | 69,614 | |
| Creditors due after more than | |||||
| one year | - | - | - | - | |
| Net Assets | 283,229 | 46,518 | 329,747 | 294,185 | |
| Funds | |||||
| General Funds | 283,229 | 283,229 | 263,735 | ||
| Restricted Funds | 46,518 | 46,518 | 30,450 | ||
| 283,229 | 46,518 | 329,747 | 294,185 |
These accounts were approved by the trustees on and signed on their behalf by 20/08/2025 Title Pastor Adrian Dexter date
LIBERTY CHURCH
Charity No. 1069692
for the year ended 31 December 2024 General Fund- Detailed transactions
| General Fund- Detailed transactions | ||
|---|---|---|
| Gift Aided Offerings Gift Aid Recoverable Offerings |
2024 2023 104,314 99,863 42,266 43,530 14,675 18,416 161,255 161,809 1,394 602 11,915 9,215 5,310 340 2,546 1,907 - - 7,057 - - 399 7,500 - - - - - - - - - - - - - 35,721 12,463 12,740 7,900 - - - - 12,740 7,900 1,329 653 4,879 - 215,924 £ 182,825 £ - Silver Linings/Oasis Resources Hospitality Licences ministry Minibus Council Tax Postage Printing and Stationery Missions Employers NIC costs Lakeside Safeguarding 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 IT/Media Advertising & Marketing The Ark Christmas events bank Charges Staff Training Audit & Accountancy Insurances outreach Travel/Car Parking Water Rates Mobile Phones Provisions Repairs and Renewals Legal and Professional Depreciation Expense |
2024 2023 16,125 £ 16,191 £ - £ - £ 29,850 £ 25,200 £ 54,667 £ 50,815 £ - £ - £ 2,274 £ 1,909 £ 1,109 £ 2,104 £ 1,963 £ 2,117 £ - £ 434 £ 962 £ 1,887 £ 1,726 £ 1,404 £ 1,834 £ 2,106 £ 694 £ 1,541 £ 458 £ 275 £ 131 £ 44 £ 109 £ - £ 2,634 £ 1,050 £ 1,619 £ 1,489 £ 817 £ 705 £ 62 £ 1,157 £ 10,079 £ 10,505 £ 10,150 £ 13,062 £ 2,194 £ 47 £ 3,192 £ 1,711 £ 170 £ 1,576 £ 4,421 £ 3,101 £ 400 £ 2,931 £ 7,065 £ - £ - £ 634 £ 11 £ 28 £ 2,530 £ 3,398 £ £ 1,953 £ 942 14,021 £ 17,678 £ - £ - £ 5,489 £ 5,681 £ 156 £ 107 £ 2,444 £ 3,096 £ 5,762 £ 5,188 £ 876 £ 2,148 £ 1,025 £ 656 £ £ - £ 852 2,389 £ 2,775 £ - £ 200 £ - £ - £ 5,071 £ 6,550 £ EXPENDITURE |
| Total Offerings | ||
| Income from Youth/Childrens work activities Vending income Welcome Centre- Conference hire Welcome Centre Room Hire Income - Silver Liners Provisions Income Income from Missions events Gifts and flowers Income Thurcroft contribution to Minister costs Shescape Vision Week donations Kickstarter HSF Voluntary Action HMRC Employer allowance |
||
| Charitable Activities | ||
| Church House Rental Income Charity Shop Car park |
||
| Total TradingIncome | ||
| Income from Disposals Interest Income |
||
| 196,431 £ 193,292 £ |
||
LIBERTY CHURCH
Charity No. 1069692 for the year ended 31 December 2024
Mission Fund- detailed transactions
| Mission Fund- detailed transactions | ||
|---|---|---|
| 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 Insurance Incomes Grant re Foodbank- SYCF Christmas grant |
2024 2023 16,125 £ 16,191 £ Joshua Pontier support 5,081 £ 1,109 £ Curtis Holland support - £ 230 £ Emmanuel Dexter Support - £ - £ Colin Hurt Gift - £ 410 £ Events Ukraine gift from tithe Romania Macedonia Interns Wycliffe Goldthorpe Pentecostal CFAN Mind 21,206 £ 17,940 £ 2024 2023 Youth activities 300 £ 2,835 £ Christmas Events - £ 3,410 £ Romania Outreach Trip 6,963 £ 3,718 £ 60 £ 780 £ Covid safety 6,074 £ - £ Repairs - £ 5,000 £ Foodbank -SYCF 7,000 £ - £ Ukraine 20,396 £ 15,743 £ Other Restricted Fund- detailed transactions INCOME AOG: Turkey/Syria emergency gift INCOME |
2024 2023 - £ 700 £ 1,200 £ 1,100 £ 500 £ 2,502 £ - £ 1,700 £ 1,408 £ 4,143 £ 890 £ 1,220 £ 1,251 £ 3,051 £ 1,380 £ 1,390 £ 200 £ 1,200 £ 600 £ 600 £ 500 £ - £ 100 £ - £ 80 £ - £ - £ 1,200 £ EXPENDITURE |
| 8,109 £ 18,806 £ |
||
| 2024 2023 5,222 £ 3,415 £ 3,216 £ 2,835 £ - £ 3,410 £ - £ 685 £ 6,392 £ - £ 2,535 £ 2,813 £ 60 £ 780 £ EXPENDITURE |
||
| 17,425 £ 13,938 £ |
LIBERTY CHURCH Charity No. 1069692 for the year ended 31 December 2024 Notes to the accounts continued
FIXED ASSETS
| COST At 1 January 2024 Additions Disposals At 31 December 2024 DEPRECIATION At 1 January 2024 Charge for year On Disposals At 31 December 2024 NET BOOK VALUE At 31 December 2024 At 31 December 2023 CREDITORS* HMRC (Paye) NEST re pensions Accruals |
Freehold Property Buildings £ £ 70,000 135,000 2,959 |
Vehicles £ 11,366 - 7,316 4,050 7,043 865 5,565 2,343 1,707 4,323 2023 2,383 2,246 875 5,504 |
Fixtures and Fittings Totals £ £ 93,060 309,426 - - 10,275 |
|---|---|---|---|
| 70,000 132,041 |
93,060 299,151 |
||
| - - |
77,812 84,855 1,525 2,389 5,565 |
||
| - - |
79,337 81,679 |
||
| 70,000 132,041 |
13,723 217,471 |
||
| 70,000 135,000 |
15,248 224,571 |
||
| 2024 1,636 £ 474 £ 875 £ 2,985 £ |
EMPLOYEES
During the year the charity the number of employees was 4 (2023: 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 1* Employers Pension The employers NIC was recovered from HMRC |
2024 2023 84,517 £ 76,015 £ 4,949 £ 4,349 £ 2,274 £ 1,909 £ 91,740 £ 82,273 £ through the Employers allowance for 2024/25 to which the charity was entitled. |
|---|---|
Restricted Fund Movements
| Mission Fund Swinton Fund Boiler Fund SYCF Christmas Grant RMBC -Youth Services Ukraine Appeal Insurance Claims foodbank Prior Year Mission Fund Swinton Fund Boiler Fund SYCF Youth trip RMBC -Youth Services Ukraine Appeal Covid Response Funds foodbank |
01/01/2024 Income Expenditure Transfers 31/12/2024 21,527 £ 5,081 £ 8,109 £ 16,125 £ 34,624 £ 5,433 £ - £ - £ 5,433 £ 1,000 £ - £ - £ 1,000 £ 2,187 £ - £ 2,187 £ - £ - £ 7,000 £ 3,582 £ 3,418 £ 303 £ 6,963 £ 5,222 £ 2,044 £ - £ 60 £ 60 £ - £ - £ 6,074 £ 6,074 £ - £ - £ 300 £ 300 £ - £ |
|---|---|
| 30,450 £ 25,477 £ 25,534 £ 16,125 £ 46,519 £ |
|
| 01/01/2023 Income Expenditure Transfers 31/12/2023 22,394 £ 1,749 £ 18,806 £ 16,191 £ 21,527 £ 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 £ 30,450 £ |
(HARITY (OMMISSION Trustees, Annual Report for the period From (slarl dale> lo (end dale) Section A Reference and admlnislration details Chailly name 1 8 efftTY flo i Other names the charllyls known by pe1 LOST+K Regislered charlty number (11 any) (hailty's prlnclpal address LI &E(L1Y fiTI o tr) o TPl£A Postcode Names ol the chaiily Iiuslees who manage the charily Truslee Name office (If any) Dates acted If not lor whole year Name of person (or body) enliiled lo appolnl Irustee (if any) S£L¢LE I f¥thS rdhllG AIL£ i trtoOG KI•1 10 11 12 13 14 15 16 17 18 19 20 Names ol the tiuslees loi the chailly,11 any {lor example, any cuslodlan trustees) Name Dates ailed if not for whole year TAR March 2012
Section A Reference and administralion details (continued) tional inlormallon Name Names ènd addfesses ol advisers Type of adviser Address Name ol chief execullve oi names ol senlor stall members tlonal Inlormallon Section B Slructurei govefnance and managemenl Oescrlptlon ol Ihe charliy's Iiusls Type ol governing document (eg tiust deed, constllulion ¢L&T DcEf) How the chaiily is consliluled (eg tfust, assoclallon, company) TILksr Trustee selectlon methods (e9 appointed by, elected by) PPO T¢U4S Additional goveinance issues (Optional Information You may choose lo include additional inloimation, where relevant, abovl.. policies and procedures adopted lof the induclion and training ol Irusiees,. Ihe chèiily's oiganisalional slru(lure and any widei netwoik with which the charity works,. relationship with any relaled parties,. Iruslees, (onsideration of major fi5ks and the system and Pfocedufes to manage them. March 2012 TAR
Seclion C Objectives and activities Summary ol the oble(Is ol the charlly sel oul In Ils goveinlng docLtmenl F•ir £Tr44A4ihJ& SoLIkn Acm•rJ * Summary ol the maln acllvllle5 undertaken loi the public benelll In reliillon lo these obiecls (include wiihln Ihls seillon the sialuloiy declaiallon Ihal IIu51oe51)ave had ie9aid io the guldance Issued by Ihc Chaiily Commission on publlc bonelill Srrn4t4f> Ac(LpS? Ttrle Addiltonal details ol oblecllves and acllvltles (Qpllonal inlormallon) You may thooso lo Include further slalomenls, wheie ielevanl. about: poll(y on granlmaklng,. policy progiamme ielated inveslmenl,. ontributlon made by volunteers. Section D Achievements and pefformance Sumrnary ol the maln achievements ol the charity during the year A/Lfr cop4T1 Tio o f IS P£ThPLE T(i•AihJiKq CArn4) JiTh* I TAR March 2012
Section E Financial feview Bflel slalemenl ol Ihe chailly's pollcy on reseives IAJe 3 fvTr1 Cd S 1 S L£fvrro Efo. OD? Oelalls ol any funds malerlally In dellcll NofvJ& Furlher financial ievSew dcialls (opllonal inlormallon) You may (hoose lo Include additional inloinialion, wheie relevanl, about.. * ihe charily's pilncipal souices ol funds (including any lundraislng),. how expenditure has supported the key objectives ol the charity,. investmeni policy and objectives including any eihical investment poli(y adopted. Section F other oplional information Section G Declaralion The Iiuslees declaie that they have approved Ihe Iiuslee5' report above Slgned on behalf ol Ihe charlly's Iruslees Slgnatuie(s) Full name(s) Poslllon (eg Seirelèry, Chali, elc) Dale TAR March 2012