OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

CHARITY NUMBER: 1075473

LIFE CHANGERS CHURCH

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31st MARCH 2022

LIFE CHANGERS CHURCH CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2022

Page
Charity Information 1
Report of the Trustees 2
Report of the Independent Examiner 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9

LIFE CHANGERS CHURCH CHARITY INFORMATION FOR THE YEAR ENDED 31st MARCH 2022

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 Limited
Unit 33 Century Business Centre
Century Business Park
Manvers
Rotherham
S63 5DA

Page 1

LIFE CHANGERS CHURCH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2022

The trustees present their report and financial statements for the year ended 31st March 2022.

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 been an interesting year as we came out of the full-lock down and learnt to operate within the changing Government COVID-19 restrictions and guidelines. So it was another year of great change and learning to adapt as we went on. We are really pleased with how the charity managed things in difficult circumstances and despite this we were still able to grow and expand our attendance and Church congregation size, while many Churches struggled we are proud of our growth through out the year. Our CCLI licences are based on our average attendance figures and this year we moved up a band based on our increased attendance. So our licence fees increased this year, but that is a great thing, as it is evidence of our continued growth. So again we want to put on record our thanks to the staff, trustees and all our committed volunteers for the way they continued to run the Charity/Church to the best of our abilities as we the restrictions thankfully started to lift. For several months of this last year we had to operate under social distancing guidelines and the massive challenges that created. Including how to physically get everyone who wanted to attend our meetings into the building safely, while still following the guidelines. So the restrictions still meant that our ability to "do" Church as normal was restricted for large chunks of the year. In particular our fellowship, or gathering together in our "Eden" Coffee shop or social / fun events were restricted for chunks of the last year. With our "Eden" Coffee shop still being closed, or operating on a take away, take home basis only. Throughout the year we have maintained our view, based on Biblical principals that - "within the rules/guidance" that we should keep the Church open and functioning, as normal as possible, with face-to-face/in person meetings. We believe that (where safe to do so) the Church should not forsake meeting together (be it socially distanced) for meetings, to encourage one another. So throughout the year safely (following all COVID-19 regulations and social distancing) we continued to meet together as often as we could. We put extra safety measures in place, to allow us 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, being so aware of people's mental health after the lockdown. As stated, continuing to follow this strategy, has actually enabled us to grow numerically again this year, bucking the trend of declining attendances in some Churches. During the last year we had a much higher than usual percentage of first time visitors actually becoming long term/permanent attenders which is always encouraging. As we continued to meet the need of people here in Doncaster that craved the Church to remain open and active with corporate Worship and meetings in person and not just online. So we manoeuvred ourself to meet this need. We were still aware that we still needed to meet the need for people who were still not yet ready to meet back 'in person'. So last year we continued to develop and improve our "online" services/meetings, as we only starting any online meetings in 2020. So we started at a very low basis, but is some thing that we are pleased to have worked on last year, with 'most' of meetings last year being filmed and broadcast LIVE on our Facebook Page. Initially, we no/very basic equipment and next to no experience of how "to do" Church online. So it again has been a huge learning experience for us, having been thrown into the deep end, starting from such a low level to being expected to provide multiple online weekly services. So we are grateful to our volunteers who have upskilled and taught themselves how to meet this online need. This has been a real success and provided us a way to get Church and ourselves known to new people, who other wise may never have stepped inside a Church building. We know that a lot of our new weekly attenders first started watching us online first before then visiting us in person. So being able to do Church in a hybrid way, both in person and online has been great for us. Really helping us to keep growing and reach out to even more people! Online still remains a huge 'work in progress' for us, but 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). We continued deliberately to be active on social media most days, with encouraging messages and reminders of upcoming meetings. Again, this is a big step up for us again, coming from staff/volunteers with a very limited media background, but we knew that we had to continue to reach and help and support people as best as we could. Our online activities have continued to help us reach NEW and even more people throughout the year. Not only here in Doncaster, but we have been able to reach people right around the world and we still now have regular viewers from a far a field as Australia, USA and Africa. We have also continued to have more people regularly interact with us on social media as well as also watching our online services.

Page 2

LIFE CHANGERS CHURCH REPORT OF THE TRUSTEES - continued FOR THE YEAR ENDED 31st MARCH 2022

Our weekly prayer meetings continued to 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, as many people were still fearful of COVID-19, or what might happen next. So we continued to advertise all of our services and how people could contact us. Our plans remain for our online meetings to continue to enable us to reach even more new people that we can help, especially those not in Doncaster and around the world. Our hybrid approach meant that again last year we were able to keep growing numerically (and also financially). Last year we were even able to hold another 'Water Baptism' service in September where several people were water baptised. Sadly last year we did have some members of our Church family pass away and we held several funerals (for which we did not charge) and did to be a blessing to the families and people here in our local community. We also had an invited "Special Guest Sunday" in November where we held a meeting/service with a visiting speaker coming up to Doncaster from London. We also had other "Special Guest meetings" with speakers from 'RISE Nations' and also a Miracle and Healing Night with Evangelist Bill Prankard who joined us from Canada. These were (free) ticketed events and were real highlights for the Church from last year. Having visitors come and join us from all over the UK. Although, due to social distancing and restrictions, less than normal and less than we would like, but we did remain committed to making our Church a full part of the local community. We demonstrated this by holding a summer BBQ and fun day for the children with a bouncy castle and games etc. Which was a well attended event by our Church members and also members of the local community. So 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 out into our town of Doncaster. Then, as our sphere of influence continues to increase, we want to be able to go onto effect the other "DN" (Doncaster) postcodes and then further afield into Yorkshire and eventually the rest of the UK and even further afield.

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 continued to be so important last year as we came out from COVID-19, with so many people still having various health, or financial issues etc. 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, Twitter or our Instagram, (where we have a dedicated Social Media lead to help us reach out to new people). This year again, we have continued to dramatically increase 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 (both online and in person), where people can join us in person, or even just watch online at home and still 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 always 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 continued to build up and expand further our relatively new Praise and Worship band/team. With our worship always now being 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 most people. 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, but we returned to face-to-face as soon as we could. We continue to use an audio visual 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 are now working on improving our baby/toddler room for under three's and are installing a TV and equipment so that parents can watch/hear the services while in the baby room, so that they are not missing out on the meeting and our teachings. 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. Evidence of this was by our "Christmas Appeal". We work with and support a local Christian Ministry in Uganda, Africa that runs a Children's Orphanage in Uganda. We think we see poverty here in the UK, but in Uganda these children have literally nothing they live from meal to meal. The Church was so generous in it's giving to enable us to outreach to them. We sent several large boxes by post over to the Ugandan jungle where the Orphanage is based. We sent them essential medical supplies and basics such as soap and toothpaste. But we loved to be able to buy NEW clothes, sweets, toys, books, footballs, colouring sets etc. Many of these children had never received new clothes, let alone toys and games and it was a joy and blessing to be able to make a difference in people's lives.

We are blessed to have now paid for our Church building, so not only are we saving on rent payments but having our own permanent local premises means we are able to continue to hold regular weekly meetings (up to 4 meetings a week). 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 11-16, or our "Timeless" meetings for the over 65's. (We didn't manage to 'restart' our Timeless meetings, last year, but do plan to re-launch Timeless again shortly). So we always try to reach out to as many different people as we can. Our ladies have continued to meet in person with their 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/friendships. We continue to have just our morning meeting at 10.30 am EVERY Sunday. Having just the one Sunday meeting has we have been able to consolidate and also grow our attendance last year. We also still have a small dedicated number of people who just join us for Church online only, including those not actually living in Doncaster. So despite the social distancing and restrictions for chunks of last year, it has actually been another great year of growth for the Church last year. We have still seen great growth especially in our Overcomers Children's Church this year, with many families or single parent's join us. 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 as stated 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 again was a big focus for us last year due to everything that was going on in the world. Despite all of the 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.

Page 3

LIFE CHANGERS CHURCH REPORT OF THE TRUSTEES - continued FOR THE YEAR ENDED 31st MARCH 2022

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 restrictions 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. This year we are so pleased that we have now been able to take on two MORE members of staff - paid part-time. Some one in our praise and worship team and some one to help out with general admin duties and to help cover our social media. It still our desire (we hope in the next financial year) to be able to increase the Pastors wages and also to increase the part-time hours/employ other staff in the future as we grow and as soon as our finances practically allow this. But by having both of our Pastors employed full time and now two part-time staff this has really enabled 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 huge 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 also the 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. It is always good for people to "see and hear" different people and guest speakers. So we continue to try to encourage and build people up from within the Church and the congregation 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 and Instagram as well as 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.

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 "Divine Favour Ministries" the Orphanage in Uganda that we help support. We also sent a lot of our tithe money to bless and support various Christian ministries abroad. 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 etc.

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.

Easter, Christmas and the New Year were again very busy periods for us, due to the COVID-19 restrictions, we did not celebrate or do as much as we normally would, last year, so we plan to celebrate events more next year. We still did our best, where we could to organise additional special meetings at these busy/popular times, 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/food 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.

Page 4

LIFE CHANGERS CHURCH REPORT OF THE TRUSTEES - continued FOR THE YEAR ENDED 31st MARCH 2022

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" were sadly limited last year, but we do hope to arrange a lot more "hapnin" 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 held various men's meetings, with 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 various physical / social distancing restrictions to still hold as many other meetings as we could, in addition to our regular weekly services. For example hosting a guest speakers and weekends and another Water Baptism service. As our congregation grows and now that all of the restrictions have ended we plan to have more water baptisms services next year using our very own baptismal tank and step things back up again with even more events. 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 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. The plan still remains (where finances allow) to 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 this year we have now started a "Building Fund2" appeal to raise further funds to enable us to have a Church extension built to give us the extra room that we now need, or even look to buy new land/buildings on the Clayfields Industrial Estate.

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 last year, trying to run a Church/Charity in the middle of all of the social distancing restrictions and guidelines that we had to abide by.

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.

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, for example our success in doing Church LIVE online. Our main hope and prayer is that we can truly 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 more 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 - believing for a male vocalist a base guitarist etc. 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: 26 January 2023

Page 5

LIFE CHANGERS CHURCH REPORT OF THE INDEPENDENT EXAMINER FOR THE YEAR ENDED 31st MARCH 2022

I report on the accounts of the charity for the year ended 31st March 2022, 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;

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:

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.

Miss Jodie Whinfrey, FCCA Whinfrey Briggs Limited Unit 33 Century Business Centre Century Business Park Manvers Rotherham S63 5DA

Date: 26 January 2023

Page 6

LIFE CHANGERS CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st MARCH 2022

Notes Unrestricted
Restricted
2022
£
£
£
INCOMING RESOURCES
Donations
2
116,865
-
116,865
Investment Income
7
-
7
Charitable Trading
2,552
-
2,552
119,424
-
119,424
RESOURCES EXPENDED
Direct Charitable Expenditure:
Tithes
9,971
-
9,971
Gifts to Individuals
1,300
-
1,300
Ladies Events
232
-
232
Men's Events
78
-
78
Children & Youth
148
-
148
Conference
-
-
-
Christmas & New Year
2,190
-
2,190
Other Events
243
-
243
Outreach
468
-
468
Charitable Trading
886
-
886
Sound/Media Costs
509
-
509
Licences
779
-
779
Gifts to Ministers
2,075
-
2,075
Wages & Salaries
3
26,800
-
26,800
Premises Costs
Water Rates
339
-
339
Heat & Light
1,004
-
1,004
Insurance
652
-
652
Cleaning
1,718
-
1,718
Gardening costs
-
-
-
Repairs
241
-
241
Administration costs
Postage, Stationery & Advertising
136
-
136
Telephone & Internet
574
-
574
Depreciation
6,230
-
6,230
Profit on disposal of Assets
(709)
(709)
Motor & Travelling
468
-
468
Sundry
9
-
9
Bank Charges
93
-
93
Team Bonding/Training
-
-
-
Legal Fees
-
-
56,434
-
56,434
NET SURPLUS/(DEFICIT)
62,991
-
62,991
Balance of funds brought forward
264,318
-
264,318
Balance carried forward
327,308
-
327,308		 2021
£
87,423
8
1,252
88,683
10,806
7,200
-
-
749
-
1,428
302
299
645
631
474
290
17,800
242
859
696
971
-
2,544
146
370
4,709
-
-
30
25
135
-
51,349
37,333
226,985
264,318

Page 7

LIFE CHANGERS CHURCH BALANCE SHEET FOR THE YEAR ENDED 31st MARCH 2022

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		 £
£
203,895
320
12,081
113,617
126,018
329,913
2,604
327,309
-
327,309
264,318
62,991
327,309
2022		 £
£
206,118
320
10,713
49,735
60,768
266,886
2,568
264,318
-
264,318
226,985
37,333
264,318
2021		 £
£
206,118
320
10,713
49,735
60,768
266,886
2,568
264,318
-
264,318
226,985
37,333
264,318
2021
266,886
2,568
264,318
-
264,318
226,985
37,333
264,318

The Financial statements were approved by the Trustees on: 26 January 2023

P Hills S Maughan K Maughan

Page 8

LIFE CHANGERS CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2022

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		 2022
89,278
27,555
32
116,865
2022
26,800
-
26,800		 2021
78,992
7,732
699
87,423
2021
17,800
-
17,800

Remuneration paid to the trustees during the year was £9,000 (2021: £17,800).

Page 9

LIFE CHANGERS CHURCH NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31st MARCH 2022

4 TANGIBLE FIXED ASSETS

Property
COST
At 1st April 2021
170,000
Additions
-
Disposals
-
At 31st March 2022
170,000
DEPRECIATION
At 1st April 2021
-
Charge for year
-
Disposal depreciation
-
At 31st March 2022
-
NET BOOK VALUE
At 31st March 2022
170,000
At 31st March 2021
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
7
RESERVES
Unrestricted
£
At 1st April 2021
264,318
Surplus/(Deficit) for the year
62,991
At 31st March 2022
327,309		 Fixtures and
fittings
£
54,185
4,397
(3,009)
55,573
18,067
6,230
(2,618)
21,679
33,895
36,118
2022
£
561
11,520
12,081
2022
£
2,604
2,604
Restricted
£
-
-
-		 Totals
£
224,185
4,397
(3,009)
225,573
18,067
6,230
(2,618)
21,679
203,895
206,118
2021
£
448
10,265
10,713
2021
£
2,568
2,568
Total
£
264,318
62,991
327,309

Page 10