CHARITY NUMBER: 1075473
LIFE CHANGERS CHURCH
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31st MARCH 2021
LIFE CHANGERS CHURCH CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2021
| Page | |
|---|---|
| Charity Information | 1 |
| Report of the Trustees | 2 |
| Report of the Independent Examiner | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 |
LIFE CHANGERS CHURCH CHARITY INFORMATION FOR THE YEAR ENDED 31st MARCH 2021
TRUSTEES: P Hills S Maughan K Maughan CHARITY NUMBER: 1075473 ADDRESS: Unit 5 Clayfields Estate Off Tickhill Road Balby DONCASTER South Yorkshire DN4 8QG INDEPENDENT EXAMINER Miss Jodie Whinfrey, FCCA Whinfrey Briggs Chartered Accountants Unit 1, Ashton Farm 4 High Street Braithwell ROTHERHAM South Yorkshire S66 7AL
Page 1
LIFE CHANGERS CHURCH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2021
The trustees present their report and financial statements for the year ended 31st March 2021.
Structure
The charity was established as a Trust on 05th March 1999.
The charity operates from our premises: Life Changers Church, Miracle Centre, Unit 5, Clayfields Estate, Off Tickhill Road, Balby, Doncaster, South Yorkshire, DN4 8QG.
Trustees
The trustees who served during the year were:
P Hills S Maughan K Maughan
The charity's policy regarding the selection of Trustees is to be nominated by an existing trustee for serving and helping within the charity for an extended period. The other trustees then vote and then a majority agreement is required.
Principle Objectives
The objective of the charity is to be a charity of excellence. We conduct various Christian services, where we preach and teach the gospel of Jesus Christ, and by words and deeds we reveal the love of Jesus Christ, so promoting the spiritual and moral improvement of mankind. We also maintain our long term aim of establishing Christian schools here in Doncaster.
Review of the Year
This last year has truly been an unprecedented year, like the Charity/Church has never seen before! We want to put on record our thanks to the trustees and all our committed volunteers for the way they continued to run the Charity/Church to the best of our abilities during a global pandemic. For a good proportion of this last year we have been operating under Government lock down instructions, or in "tiered rules". These restrictions have meant that our ability to "do" Church as normal was vastly restricted last year. As stated we are proud of the trustees and all of our volunteers for steering the Church through this difficult period. Throughout the year we have maintained the view that - "where legally possible" we should keep the Church open and functioning, to continue to help as many people as we could. We are led by our Bible views that (where safe to do so) the Church should not forsake meeting together (for in person, be it socially distanced) meeting. So throughout the year safely (following all COVID-19 regulations and social distancing) we have tried to meet together as often as we could. We put extra safety measures in place, to allow us legally hold "in person" meetings, as we know that even some form of social contact and meeting together is the way best way to run the Church/Charity to try and help our congregation. So we have probably remained open and opened back up earlier than many other Churches here in Doncaster. Following this strategy, has actually enabled us to actually grow numerically this year, even during a global pandemic. With many new people visiting Church and some even joining us long term because we had remained open to the best of our abilities in a safe way. People have craved corporate Worship and meetings and we have tried our best to meet that need. Reviewing the year we entered it already in legal lockdown with Churches unable to meet in person at that time. Unlike many Churches, pre-pandemic we did not offer ANY "online" offering/services/meetings at all. We had no real equipment or experience in how "to do" Church online. We soon realised right from the start of this year that our congregation were requesting (messaging us directly, asking us) to move online instantly online to provide "comfort, reassurance and hope" during these difficult times. So it has been a huge learning experience for us, having been thrown straight into the deep end, starting from nothing, with having to now some how move to provide multiple online weekly services. Which was a great challenge for us. So we started out initially filming Church services on a mobile phone camera and broadcasting onto our Church Facebook page. We soon realised that we that we had to improve the quality of our broadcasting and so invested heavily this year both in time and finances in developing our online presence. We were initially filming live in people's homes, but then as the rules changed a small/limited number of key volunteers were allowed to go back into the Church building (being a place of work). Where we started filming meetings at Church to an empty congregation. We soon decided that we needed more technology to keep improving our online experience. So we brought a brand new video camera, built a new camera/filming station and invested in new software and equipment to enable us to move fully online. So although still a work in progress, this last year we vastly expanded our online activities in all areas - on our website, our YouTube channel and also our existing social media (Facebook, Twitter and Instagram etc). In the early stages of the pandemic we were deliberately active on social media EVERYDAY, with encouraging messages from our Pastors and other key Church members. Again, this was all a big step up for us, coming from no media background. We knew that we had to continue to help and support people as best as we could. These online activities have actually brought us great fruit though this year, in that we have been able to reach NEW and even more people throughout the year. Not only here in Doncaster, but we have reached people right around the room and now have regular viewers from a far a field as Australia. Where people in a different time zone are getting up early to watch Church with us LIVE. We have also had more people regularly interact with us on social media as well as also watching our online services.
PaJÈ 2
LIFE CHANGERS CHURCH REPORT OF THE TRUSTEES - continued FOR THE YEAR ENDED 31st MARCH 2021
Our weekly prayer meetings generated lots of regular prayer requests emailed into us each week. We knew that we had to be here for our Church family but also to be a voice of hope to our wider community, in a practical way. So we constantly advertised our services and how people could contact us. During lockdown we regularly kept in contact and helped people via email and on the phone, as well as via social media and through our online broadcasts. In July we were then allowed to re-start "in person" services again and so we re-started Church with a Celebration service. Celebrating everything God had done for us and how He had kept people safe and provided for us during lockdown. We had so many people get up to provide testimonies of their lockdown experiences and how the Church/Charity had actually helped them through it and the service was received in a really positive way, with great feedback. Many people had not realised the great effect that the Church had had during lockdown, seeing all the ways we had still been there to help people. This encouraged us to continue where possible and safely, following all of the local rules to operate Church as close to normal as possible. The next stage for us was then to re-open our midweek meetings back to "in person" meetings as well as on Sundays, whilst still keeping our online presence. The demand from our Church family/the community for "in person" meetings was really strong, while still having a strong following online as well. So we some how managed to make the hybrid way work of having Church both back "in person" and also online. Our online meetings will probably now remain going forward as we are reaching so many people who may never come and join is in person for example our online Church family from around the world. We also felt it was right to keep advertising that anyone could still watch us LIVE online - those that were still shielding, or did not quite feel ready to return back to Church "in person" at that time. This hybrid approach meant that we did keep growing numerically (and also financially) throughout the year. Last year we were even able to hold another 'Water Baptism' service in August and several people were water baptised. We also had an invited "Special Guest Sunday" where we held a meeting/service with a visiting speaker coming up to Doncaster from London, which was a highlight and a great event for the Church. Although, largely online, we have remained committed to making our Church a full part of the local community. As we exited lockdown we wanted the benefits of a thriving local Church (even with social distancing in place) to flow out from us. As the Bible teaches us firstly into 'our' Jerusalem - our local community of Balby and then to our town of Doncaster. Then, as our sphere of influence continues to increase, we still want to be able to go onto effect the other "DN" postcodes and then further afield into Yorkshire and eventually the rest of the UK.
During lockdown and the long periods that the Church building was physically closed, we put this time to good use by making many physical changes and improvements to the actual building. For example we obtained new external signage - advertising our meeting times and contact details. We improved the main entrance to the Church by installing a new modern front door. This was a wider door helping us to become more accessible for example to wheel chair users. It also made Church look so much more modern and welcoming to new first time visitors. We also had new double glazed windows fitted through out the building. Again upgrading the buildings physical appearance but also helping to save us money on our heating bills. We also painted and had new laminate flooring fitted in the entrance last year. So we used the lock down time wisely to improve several rooms within Church where we could. So our aim is always to look after our Church building and make improvements where we can. Financially one the main achievements of last year was to finally manage to buy and pay for our Church building in full. The last payments on our seven year re-payment plan were paid of early last year. It is now a great achievement for the Charity now actually own it's own building. The money that we were initially paying out in rent, or as part of the repayment plan, we now intend to reinvest back into the Charity, to enable us to do even more to bless our local community.
It is our strong desire to promote the whole mission of the "Church" including evangelistic, pastoral care and the social well being of people. To this end our services and our worship put our faith into practice through various means. For example, through prayer - we are open to all, for prayer requests and regularly (each week as we receive requests from the public - from people here in Doncaster, from other areas of the UK and even from abroad) we pray for the sick and the needy during our corporate prayer meeting. This was even more important during COVID-19. So we continued to advertise and actively encourage people to approach us with their prayer requests for their spiritual and physical needs. We continue to have numerous channels for people to contact us in different ways. For example through our Church telephone number, Email, our Church Web Site, or through social media such as our Facebook Page and Group, and also Twitter and lastly now also through Instagram, where we have a dedicated Social Media lead to help us reach out to new people). This year again, we have dramatically increased the number of Followers and the number of people who like the Church on Facebook. A further example of trying to help people is through a strong use of Bible scripture, our aim is to act and live out what the bible teaches us and to see people grow as they walk in Godly knowledge and wisdom. To achieve this we have still had last year practical weekly Bible Teachings (just mainly they have been online), where people can come in person, or watch online and learn and grow in their Christianity. We remain committed to build people up and help people reach their full potential in life and become true disciples of Jesus Christ. Our Bible Teachings try to focus on very practical issues, that we know people need help with, such as finances, working and relationships etc. We also aim to make our all of our meetings including our Praise and Worship relevant and engaging for all, through the use of modern music and lively new songs. This year we have still continued to build up and expand our relatively new Praise and Worship band/team. For good parts of last year, due to COVID-19 restrictions our team served on a rota to maintain social distancing. We continue to have a generous budget for our Praise and Worship Team. Our worship continues to be LIVE, rather than previously relying on CD's/recorded music in the past. We try to keep our Praise and Worship family orientated with a modern and lively style, which appeals to more people of all ages. This continues to help us engage and encourage our "Overcomers" (our young children in Church) and our "Radical Youth" (our teenagers and young adults in Church). Again for large parts of last year our "Overcomers" (Children's Church) and "Radical Youth" were restricted, or went online. We had weekly online broadcasts for our Children during lock down with various activities (Bible related) that they could take part in and they sent into us their pictures. Our Radical Youth Leaders moved to online meetings and during lockdown 'most of the Church' actually logged on to watch their meetings/broadcasts as well. Just another example of trying to keep people connected and engaged with Church. We continue to use an audio visual projection system back in the Church building and strive to make the best use of multi media whenever we can, to get our message across and be as relevant to as wide an audience as possible. We always actively look for ways to help people from the local community and be a blessing to our local community. As being a blessing and helping people, putting others first, is the DNA of this charity.
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LIFE CHANGERS CHURCH REPORT OF THE TRUSTEES - continued FOR THE YEAR ENDED 31st MARCH 2021
As already stated, the major success of last year was in completing in full the purchase of our Church Building, which we completed last year 27 months ahead of schedule. Through now having our own permanent local premises we are able to continue to hold regular weekly meetings (up to 6 meetings a week) (when not in lockdown). Having so many different meetings enables us to continually try and reach out to more people and new demographics. For example having our "Overcomers" Children's meetings for those aged 0-12, our "Adored" Women's Meetings, our "Band of Brothers" Men's Meetings, our "Radical Youth" Meetings for those aged 11-18, or our "Timeless" meetings for the over 65's. So we always try to reach out to as many different people as we can. Through out last year we did still to have these addition meetings, but rather than bi-monthly we were only able to meet in person once or twice last year. Our ladies have continue to meet in person when they were allowed for fortnightly meetings called "Women of Worth" which has been a great way that we have been able to grow and reach out to more and different women this year. The purpose of our "WOW" meetings are also to disciple and help the ladies grow and develop in their relationship with God. Also, last year (when we were legally allowed to operate) we still had open our thriving "Eden" Coffee shop open after all of our meetings. Open to everyone to have some (heavily subsidised) refreshments and some fellowship with us, which continues to be a great help for us in reaching more people and deepening relationships. Largely due to COVID-19 we took some tough decisions to change some of our meetings this year. We ended our "Double Sunday" evening meeting and we are currently now just meeting at 10.30 am EVERY Sunday. This has really worked as we have seen a continued growth in attendance at our morning meeting. With greater numbers and people attending now, just at our morning meeting than our morning and evening meetings combined. Then there is still the number of people joining us for Church online only, who for whatever reason do not come and meet with us in person. So despite the pandemic, it has actually been a great year of growth for the Church last year. We have still also seen great growth in our Overcomers Children's Church this year as well. To build on this growth we have continued our rewards programme for our "Overcomers" where weekly attendance is rewarded with certificates and prizes. The more frequently the Children attend the higher the level prize they can achieve, with prizes ranging from sweets, to Christian books and CD's etc. We soon came to realised that morning meetings suit some people better, especially those with children, more than maybe just an evening meeting. Our desire remains to equip and disciple our current congregation further, with even more teachings and wisdom, to empower them through the teaching of life skills, (which sadly so many in our community desperately need). Our daytime "Timeless" meetings for the over 60's were sadly postponed last year and our hope is to be able to start this ministry again in the near future. As we really want to continue to help the elderly and people who live alone, to provide them with the opportunity for extra fellowship and relevant meetings just for them. Providing great pastoral care to everyone in the Church is always at the heart of everything we do, this has been our main focus last year due to the pandemic. Despite the lockdown and restrictions, last year in many ways was still a great success for us with our multiple weekly meetings and offering support to people in the Church and to our local community here in Balby and across the Doncaster postcodes.
Being a Church located in a highly deprived area in our town we know only too well that people need help and support and guidance with various life events. So to help our congregation and the local community at large, we continued to offer free help and counselling to people. We are also always here to provide friendship and an informal chat if people want our help, or advice. Everyone is able to book a private appointment with our pastoral team to gain the advice and support that they desire. This is always widely advertised within the Church, on our website and via our various social media channels. We have continued to try and build up and improve further our Church YouTube channel last year. During the pandemic we wanted to make sure that we always had lots of relevant material on there that people could watch and be encouraged by, whenever they wanted/or needed help and encouragement. This is the latest tool that we have continued to use to reach out to new and different kinds of people. We also hold weekly prayer meetings where we pray specifically for (Doncaster) our town, it's Council and it's people, in fact we cover the whole of the "DN Postcodes" in our prayers. In everything we do, we always try to put the people of our community and town first. We have continued to try and expand our outreach ministries again last year, where ever we could through special events at our building. All of our events have been free or heavily subsidised and were advertised and open to all in the local community to join us. Another major financial achievement of the last year has been, that we were again able to maintain the hours of our employed staff. BOTH of our Senior Pastors - Pastor Philip and Pastor Janet Hills remain employed by the Charity full-time. Being able to continue to employ them both full-time makes the day to day running of the Charity so much easier, as they are able to work and concentrate solely on the charity. It continues to give them the freedom to dedicate all of their time and energy to help us move forward with a renewed vision, energy and excitement. It is also still our desire (we hope in the next financial year) to be able to increase the Pastors wages and also to employ other/more admin staff in the future as we grow and as soon as our finances practically allow this. But having both of our Pastors employed full time enables the Charity to grow further and to reach out to even more people in our community. Our Pastors continue to come and be at our Church building on a daily basis and they have the time to plan for the Charity's future and put actions in place. This enables us to grow and improve things even further for the benefit of our local community. So employed staff is a great asset for the charity.
Last year we again continued to build on our successful weekly Bible Teachings, where we teach people relevant life skills that local people in our local community really need - issues including finances, working and jobs and relationships etc. These are areas that we feel really benefit people in their daily lives. So it is not just giving people spiritual food, but practical knowledge and skills they can put into action in their daily lives as well. Our aim is always to give people in the community the practical and relevant skills to lead a better life. Bible Teachings topics last year have covered subjects such as work and employment and how to seek employment and how to be good employees. This year we have again continued to encouraged other new people from within Church to step up and train do deliver Bible Teachings, as well as our Senior Pastors. This was especially the case during lockdown when our meetings were online as it was good for people to "see and hear" different people. So we continue to try to encourage and build people up from within the Church and the congregation often enjoys hearing various different people speak and teach on different subjects, in addition to our two Pastors. When planning our activities for the year ahead we carefully consider the Charity Commission's guidance on public benefit and in particular the specific guidance on charities for the advancement of religion.
From our two Senior Pastors, our trustees and our leadership team, we always aim to provide a great level of pastoral care to everyone in the local community. We openly advertise our contact details and welcome all requests for prayer, or practical help. As well as by telephone, Email and our Church web site, in this modern age, we continue to expand our use of social media, such as our growing Facebook group (and our Facebook page) and even Twitter #LCCDON and now on Instagram and also YouTube too. With the aim of reaching out further in a relevant way to even more people in the local community and further afield. We remain really proud of our (open to all to join) Facebook group and also our Facebook Page which has continued to grow in "Friends" and likes/followers during the last year and many people now regularly post in our group with various requests for help and prayer. To encourage people to join us at our events and meetings we always widely advertise them on our website and in our social media channels. In addition we also offer free transportation to people to get to our meetings and events and many of the people who join us at Church we collect and take home each week, as a free service to help the people in our town.
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LIFE CHANGERS CHURCH REPORT OF THE TRUSTEES - continued FOR THE YEAR ENDED 31st MARCH 2021
As a Church we also continue to look for opportunities to support Missionary Work, an example being through our relationship with Gerard Vander Vegt who runs "Good Shepherd Homes" which is a Christian rescue charity providing homes for homeless children in India. As well as abroad, we are always keen to reach out to our local community here in Doncaster, whenever we can, especially at Christmas and Easter times.
It is our aim to continue to provide our various meetings and offer support which the community finds both beneficial and spiritually fulfilling. As already mentioned, attendance at our weekly Sunday morning Celebration Service has again increased further this year. We also continue to have certain meetings on regular set Sundays or days of the week (e.g. first, or last Sunday of the month etc) which people welcome and find beneficial. We spend a great deal of time and put a lot of thought and effort into our various services making sure that they are relevant to people's needs.
Sadly due to lockdown and COVID-19, we were not able to celebrate Easter, Christmas and the New Year as much as we normally would, but they were still very busy times of the year again for us, as we organised many additional special meetings, specifically aimed at reaching out to our local community. With our special Christmas Carol Service again a highlight of the year for us, where we put on a free refreshments after the meeting. Plus, we also held a special Christmas treat for "Overcomers" our Children's Church, those aged 0-12 years old. These events were advertised and open to all in the local area to join us. As a Charity we firmly believe that we are "blessed to be a blessing" so Christmas was a very busy time of the year for us in terms of trying to reach out to people in need in our local community. Christmas time is a great joy for us when we can make a difference to people and bless them with gifts, but also share the love of Jesus with them and letting people know that we are here for them and care about them. We reached out and blessed many people with gifts. We again reached out with gifts to many of the other local businesses on the Clayfields Industrial Estate round and round about the Church. Helping us to continue to build good will and great good local relations with people and businesses. As this is so important to us as a charity.
As a Church we have an outreach initiative called "hapnin". The aims of which are: To connect with everyone (including non-Christians) in a way that’s relevant to them. To reach our local community and grow Life Changers Church as a modern and relevant Church. To spend quality time together as a Church family, getting to know each other on a deeper level. To promote the benefits of a balanced, fun-filled life. To help people Integrate into our Church and grow and to make the most of events, places, activities and venues in and around Doncaster. This year again for obvious reasons our "hapnins" would sadly very limited last year. With the hope of arranging a lot more activities next year.
The Church also has a Ministry called "Adored" which holds regular meetings and special events for ladies. Dealing with relevant topics and issues for the modern woman. At these special meetings we have worship and relevant practical teaching. We also hold other fun events with free refreshments and activities. Our "Adored" meetings are really popular and are very successful, with several new ladies from outside of the Church joining us. We see this as a great way of reaching out to more women from Doncaster and our local area. Again we hope to expand Adored further again next year with limited events sadly last year.
Building on the success of our "Adored" Ladies Ministry, we also have our Men's Ministry, called "Band of Brothers". This is a Ministry open to all of the men in our town. We hold various men's meetings, with guest speakers and various fun events, including FREE food. Just like the ladies meetings our Men's meetings are a great way of growing and reaching out to new men in our community, who may not normally think about coming initially to a Church service. Again we hope to resume more Band of Brothers meetings again next year.
Last year, we did our best in light of the lockdowns and restrictions to still hold as many other meetings that we could, as well as our traditional weekly services. For example hosting a guest speaker and another Water Baptism service. As our congregation grows and restrictions end we plan to have more water baptisms services next year using our very own baptismal tank. As a local church it is always our aim to provide the services that the local community and our Church congregation requires. Last year we again continued to invest a lot of time and effort in keeping our Church web site up to date as the main method for people to keep in touch with us and find out about our online events etc during lockdown and we are proud of the look and the content of the site and we know that a lot of people find us and visit us for the first time after visiting our web site. Another major focus of last year both was in developing and trying to expand further our live Praise and Worship Team. We continue to have a drummer, guitarist/keyboard and a conga player. We continue to play live music with our team of singers every Sunday and this year they have continued to gel together as a team and continued to improve. So we are really pleased with how our Praise and Worship developed and improved further last year. Our guitarist/keyboard player has continued to write/compose some of his own copyrighted Praise and Worship songs which we now regularly sing. The Church is really enjoying and responding well to our live praise and worship, rather than just singing to a CD, like we previously used to. Last year we again continued to physically improve our Church building and the plan remains to again (where finances allow) continue to improve the Church building further next year. As the Church continues to grow in number we are beginning to run out of space, so the trustees are considering whether to embark on a "Building Fund2" to raise further funds to enable us to have a Church extension build to give us the extra room that we now need.
Finally, we express our thanks to our staff, but most importantly to our volunteers who work so hard to make our Church the lively and vibrant community that it is. We especially thank everyone for helping us through the mindfield that was last year, trying to run a Church/Charity in lockdown in the middle of a global pandemic.
Reserves Policy
It is the Church's policy to maintain a balance on unrestricted funds (if possible) of at least £10,000. Now that we have paid for the Church building in full, we no longer need to keep a reserve as high as £20,000 for the annual payments we had to buy our Church building. Restricted funds are in relation to special offerings and these are then immediately distributed accordingly upon the end of the collection period. Therefore restricted funds are generally at a zero balance at any given point.
PaJÈ S
LIFE CHANGERS CHURCH REPORT OF THE TRUSTEES - continued FOR THE YEAR ENDED 31st MARCH 2021
Future Prospects
As mentioned even though the building has now been paid for in full, we still have plans to continue to improve the Church building further next year. We also want to continue to build on the many great achievements of last year, despite the lockdowns, for example our success in doing Church LIVE online. Our main hope and prayer is that there will be no further lockdowns and even restrictions placed on Churches and we can get back to doing Church once again "as normal" and get back to out reaching properly to our local community. So we are now already planning for many more events for next year, ranging from more Water Baptism services to more "Radical Youth" meetings. We also have plans to hold more "Adored" Women's meetings, "Band of Brothers" Men's meetings and more "Timeless" meetings for the over 60's. We would also like to host an annual Church conference next year, and have more invited special guest weekends/speakers throughout the year. We would also like to continue working with Doncaster Council and/or others to reach out even further to the people and children in need here in our town. We intend to grow further and we plan to keep working on maintaining/improving our Church web site, as well as continuing to use our social media channels to increase our "friends/followers" on our Church Facebook group and Page. Where funds allow, our long term plans continue to include looking at possibly purchasing some more digital cameras to enable us to record our meetings in a mire professional way and try to get on Christian television. Also, the long term goal is to be able to employ more staff to work for the Charity. We also want next year to keep developing our new Praise and Worship team further, adding more musicians and instruments to the team. We also want to help grow and develop further the young Children and young adults in our Church. We want to continue to offer the Church and the local community the help and support that people need through the counselling/practical advice that our pastoral team now offers. We also want to have more "hapnin" events (with "hapnin" being the outreach initiative of the Church) and more inviting opportunities next year. So that we can reach out to new people even more and grow the congregation and the charity even further. We want to help new people connect with us and feel at home, so we still have plans to further improve our welcome team and the welcome/new to Church experience even further. The greatest desire of all though, is to continue to reach out with love and to be able to help our local community and the people of Doncaster and the DN Postcodes and to grow the Church further in all areas next year.
Signed on behalf of the Trustees
P Hills Chair of the Trustees Date: 20 January 2022
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LIFE CHANGERS CHURCH REPORT OF THE INDEPENDENT EXAMINER FOR THE YEAR ENDED 31st MARCH 2021
I report on the accounts of the charity for the year ended 31st March 2021, which are set out on pages 6 to 10.
Respective responsibilities of the Trustees and Examiner
The Charity's Trustees are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the Act) and that an Independent Examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and
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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 from you as 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:
-
(a) which gives me reasonable cause to believe that in any material respect the requirements > to keep accounting records in accordance with section 130 Of the 2011 Act; and
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to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met;
or
(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mis Jodie Whinfrey, FCCA Whinfrey Briggs Chartered Accountants Unit 1, Ashton Farm 4 High Street Braithwell Rotherham S66 7AL
Date: 20 January 2022
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LIFE CHANGERS CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st MARCH 2021
| Notes Unrestricted Restricted 2021 £ £ £ INCOMING RESOURCES Donations 2 87,423 - 87,423 Investment Income 8 - 8 Charitable Trading 1,252 - 1,252 88,683 - 88,683 RESOURCES EXPENDED Direct Charitable Expenditure: Tithes 10,806 - 10,806 Gifts to Individuals 7,200 - 7,200 Ladies Events - - - Men's Events - - - Children & Youth 749 - 749 Conference - - - Christmas & New Year 1,428 - 1,428 Other Events 302 - 302 Outreach 299 - 299 Charitable Trading 645 - 645 Sound/Media Costs 631 - 631 Licences 474 - 474 Gifts to Ministers 290 - 290 Wages & Salaries 3 17,800 - 17,800 Premises Costs Water Rates 242 - 242 Heat & Light 859 - 859 Insurance 696 - 696 Cleaning 971 - 971 Gardening costs - - - Repairs 2,544 - 2,544 Administration costs Postage, Stationery & Advertising 146 - 146 Telephone & Internet 370 - 370 Depreciation 4,709 - 4,709 Profit on disposal of Assets - - Sundry 30 - 30 Bank Charges 25 - 25 Team Bonding/Training 135 - 135 Legal Fees - - 51,349 - 51,349 NET SURPLUS/(DEFICIT) 37,333 - 37,333 Balance of funds brought forward 226,985 - 226,985 Balance carried forward 264,319 - 264,319 |
2020 £ 80,543 25 2,633 |
|---|---|
| 83,200 | |
| 8,175 1,140 8 - 348 - 428 230 - 1,098 370 279 546 15,600 291 1,372 644 221 5 3,745 112 110 2,715 62 59 7 90 - |
|
| 37,656 | |
| 45,544 181,441 |
|
| 226,985 |
Page 8
LIFE CHANGERS CHURCH BALANCE SHEET FOR THE YEAR ENDED 31st MARCH 2021
| Note Fixed Assets 4 Current Assets Stock Debtors 5 Bank & Cash Creditors - Within 1 Year 6 Current Assets Creditors - After 1 Year Surplus Funds B/Fwd 7 In Year 7 |
£ £ 206,118 320 10,713 48,360 59,393 265,511 1,193 264,318 - 264,318 226,985 37,333 264,318 1 2021 |
£ £ 191,208 320 8,912 46,720 55,952 247,160 20,175 226,985 - 226,985 181,441 45,544 226,985 2020 |
£ £ 191,208 320 8,912 46,720 55,952 247,160 20,175 226,985 - 226,985 181,441 45,544 226,985 2020 |
|---|---|---|---|
| 247,160 20,175 |
|||
| 226,985 - |
|||
| 226,985 | |||
| 181,441 45,544 |
|||
| 226,985 | |||
The Financial statements were approved by the Trustees on: 20 January 2022
P Hills S Maughan K Maughan
Page 9
LIFE CHANGERS CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2021
1 ACCOUNTING POLICIES
Basis of accounting
The financial statements have been prepared under the historical cost convention and in accordance with the Charities Accounting Standards and the Statement of Recommended Practice (SORP 2005).
Income
All income is treated as unrestricted income, unless the donor has placed restrictions on the manner in which donation or grant may be spend, in which case it is treated as restricted income.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Property Improvements - 10% and 20% on cost Fixture and fittings - 10% and 20% on cost
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Hire purchase and leasing commitments
Assets obtained under hire purchase
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
| 2 DONATIONS Tithes & Offerings Gift Aid Give as You Live 3 STAFF COSTS Wages & Salaries Social Security |
2021 78,894 7,732 699 87,325 2021 17,800 - 17,800 |
;2020 66,313 14,208 24 |
|---|---|---|
| 80,545 | ||
| ;2020 15,600 - |
||
| 15,600 |
Remuneration paid to the trustees during the year was £17,800 (2020: £15,600).
Page 10
LIFE CHANGERS CHURCH NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31st MARCH 2021
4 TANGIBLE FIXED ASSETS
| Property COST At 1st April 2020 170,000 Additions - Disposals - At 31st March 2021 170,000 DEPRECIATION At 1st April 2020 - Charge for year - Disposal depreciation - At 31st March 2021 - NET BOOK VALUE At 31st March 2021 170,000 At 31st March 2020 170,000 5 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Gift Aid Recoverable 6 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors Building loan 7 RESERVES Unrestricted £ At 1st April 2020 226,985 Surplus/(Deficit) for the year 37,333 At 31st March 2021 264,319 |
Fixtures and fittings £ 34,566 19,695 (76) 54,185 13,358 4,709 - 18,067 36,118 21,208 2021 £ 448 10,265 10,713 2021 £ 1,193 - 1,193 Restricted £ - - - |
Totals £ 204,566 19,695 (76) |
|---|---|---|
| 224,185 | ||
| 13,358 4,709 - |
||
| 18,067 | ||
| 206,118 | ||
| 191,208 | ||
| ;2020 £ 427 8,484 |
||
| 8,912 | ||
| ;2020 £ 175 20,000 |
||
| 20,175 | ||
| Total £ 226,985 37,333 |
||
| 264,319 |
Page 11
| Per TB | 2021 JNL | OB JNLS | 2020 JNL | Total | ||||
|---|---|---|---|---|---|---|---|---|
| 0010 | Property | 171,611.00 | - | (1,611.00) | 170,000.00 | |||
| 0011 | Property Improvements | 27,580.51 | (68.99) | (209.90) | 1,611.00 | 28,912.62 | ||
| 0012 | Property Improvements Dep'n | (2,913.97) | (424.64) | (1,296.89) | (4,635.50) | |||
| 0020 | Plant & Machinery | 12,799.01 | 2,459.00 | (2,459.00) | (12,799.01) | - | ||
| 0030 | Office Equipment | 3,689.36 | (2,390.01) | - | 12,799.01 | 14,098.36 | ||
| 0031 | Office Equipment Dep'n | (3,273.46) | (1,081.69) | (316.73) | (247.45) | (4,919.33) | ||
| 0040 | Furniture & Fixtures | 10,048.90 | 1,863.97 | (739.19) | 11,173.68 | |||
| 0041 | Furniture & Fixtures Dep'n | (7,301.95) | (713.28) | (3.55) | (493.54) | (8,512.32) | ||
| 1001 | Stock | 320.00 | - | 320.00 | ||||
| 1101 | Gift Aid | 6,479.57 | 1,780.98 | - | 2,004.84 | 10,265.39 | - | |
| 1103 | Prepayments | 218.97 | 20.16 | 5.41 | 203.01 | 447.55 | ||
| 1200 | Current Account | 7,635.25 | - | 7,635.25 | ||||
| 1210 | Deposit Account | 50,371.35 | - | (8,484.41) | 41,886.94 | |||
| 1230 | Petty Cash | (1,329.77) | (1,329.77) | |||||
| 1240 | Coffee Shop | 20.00 | 20.00 | |||||
| 1260 | 150.00 | 150.00 | ||||||
| 1280 | Tapes | - | ||||||
| 1290 | Timeless | - | ||||||
| 1400 | Radical | - | ||||||
| 2100 | Creditors Control | - | ||||||
| 2109 | Accruals | (232.44) | (1,017.17) | (7.25) | 63.70 | (1,193.16) | ||
| 2300 | Loans | - | ||||||
| 3200 | P&L B/Fwd | (237,526.99) | 1,551.69 | 8,989.93 | (226,985.37) | - |