CATCH THE FIRE BOURNEMOLITH Company Number 03749298 IA Company Limited by guarantee) Charity Number 1075585 Unaudited Financlal Statements For the year ended 29 August 2021 NEWTON MAGNUS LTD Chartered Certrfied Accountants Arrowsmith Court Station Approach Broad5tone Dorset BH18 8AT *484TZ640" 2&05r2022 COMPANIES HOUSE
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CATCH THE FIRE BOURNEMOUTH Unaudited Finanual Statements For the year ended 29 August 2021 Contents Pa8e Reference antl Administrative Details Directors and Trustees Report 2to5. Independent Examinerfs Report 6&7 Statement of Financial ActNities Balance Sheet 9&10 Notes to the A¢¢ounts Ilto18
CATCH THE FIRE BOURNEMoufH Reference and Administrnli¥e Detalls Governing In5tryment Memorandum and Articles of Association Statu5 The Charity does rt have a share capital and is limited by guarantee. Company Registration Number 03749298 Charity Registrat¢on Nurnber 1075585 Trustees (Dlrectorsl A B Kilpatrick R Kilpatrick D A Richards D E Herbert M W Jone5 (appointed 1° September 20211 Company secretary D A Rbchards Principal Address and Registered Office Everdene House Deansleigh House Deansleigh Road Bournemouth Dorset BH7 70U Bankers Lloyds Bank plc 25 Gresham Street London EC2V 7HN Independent Ejtaminer Mr Craig Dunn FCCA Newton Magnus Ltd Arrowsmith Court Station Approach Broadstone Dorset BH18 8AT Page I
CATCH THE FIRE BOURNEMOUTH Trustees (Directors) Report The trustees, who are also dire¢tors of the charity for the purposes of the Companies Art, submit their annual report and the unaudited financial statements for the year ended 29 August 2021 prepared in accordance with section 419121 of the Companies Act 2(XJ6. The trustees have complied fully with the duty in Section 17151 of the 2011 Charities Art to have due regard to guidance published by the Charity Commission. The public benefit is outlined in the Aims of the Organisation section of this report. Charity Struclure. Governance and Marbagement Catch The Fire Bournemouth is a charitable company limited by guarantee. incorporated on 8 April 1999. It is governed by its Memorandum and Articles of Association. last updated 28 February 2003. In September 2014 the company changed its name from the Gathering Place Christian Fellowship to Catch The Fire Bournemouth. Catch The Fire Bournemouth is a member of Catch the Fire Ministrbes. a fellowship of pastors, churches and ministries who share common foundational beliets. values and goals. Catch the Fire offers mutual relationship, accountability and practical support. The registered office of Catch The Fire Bournemouth is Everdene House, Deansleigh House, Deansleigh Road. Bournemouth. Dorset. BH7 70U The trustees determine the general policy of the charity. Day to day management and development is delegated to the leadership team. The leadership team determines the spiritual direction and activities. Names ofTrustees: A B Kilpatrick R Kilpatrick D A Richards D E Herbert M Wjones The Directors are Trustees for the purposes of the Charities Acts. Page 2
CATCH THE FIRE BOURNEMOUTh Trustees IDlrertorsl Report- continued Appointment and Trainln8 of Trustees: The trustees have the power to appoint new trustees. Their selection is based upon identifytng people with skills in certain areas as the need arises. Prospective trustees are required to complete a self-declaration confirming that they are not disqualified from being a charity trustee. An induction is provided to all new trustees. Risk Management: The trustees have directed that the major risks to the company should be considered. The trustees believe that adequate safeguards have been put in place to mitigate the risks to acceptable levels in the charit$ day-to-day operations. Aims ot the Organi5atioTr: As laid down in the charit$ memorandum. the objectives of Catch The Fire Bournemouth are: The furtherance of religious or secular rxjblic education. The advancement of the Christian faith. including missionary actNities. To gather people of the Christian faith through evangelism. healing and worship. The relief of the poor and needy. The relief of the sick and elderly- Catch The Fire Bournemouth is a title gwen to a group of Christians who have the express purpose of creating a place for people to come and find spiritual renewal and true purpose for their lives. We want to host a meeting place where people can come and participate in life changing relationships, centered on the Lord Jesus Christ ratheT than be confused or blinkered by the tfimmings of feligious practice. Catch The Fire Bournemouth aim5 to create an environment where we can learn to know God and make him known. It seeks to be a beginning for anybody who is interested in exploring thi5 aim, whether it is for the first time or in a fresh wav. .Cat¢h The Fire Bournemouth adopts the core values of Catch the Fire Ministries. which are known as the FIRE values-. Fatherfs Love revealed through Jesus Christ. Intimacy, presence & hearing Go(I's voice. Restoration of the heart/soul. Extending the Kingdom through the equippin& empowering and anointing of the Holy Spirit. Page 3
CATCH THE FIRE BOURNEMOUTH Trustee5 (Director51 Ileport- conlinued Revlew ofihe year ended 29 August 2021: Public benefit: The charity has given due regard to public benefrt when planning activities. in accordance with Section G2 and G3 of Charity Commission's General guidance on Public Benefit lJaThuary 20081. The paragraphs above and below set out the charity's actNlties. achievements and performance during the year. which are directfy related to the objects and purposes for which the charity exists. The aim5 of the chartty as expressed in the section above are fully compliant with Principles l and 2 of the Charity Commission Principles on Public Benefit. Review of ihe year: Catch the Fire BournemoLrth continues to operate as a local church. meeting weekty on a sunday morning with a number of mid-week groups operating for the members. We also hosted a number of conferences resourcing the wider church family and sent resources (financial and personnel) to 5UPPOrt and encourage other churches and international projett5. The account5 show a surplus for the year of £43,82812020 a surplus of £140.7481. There are surplus fvnds sitting in a savings acwunt. The charity has been affected by the COVID pandemic. mostly causing planned events to be cancelled for the year. Future Developments". The Trustees. main focus over the forthcoming year will be to continue the church based activities and look for a permanent building to purchase. Investment Power5: The Charity make5 investments as it sees fit. The strategy for investments IS generally one of low risk. ReseThes Policv: The current level of the charitrfs reserves is detailed in notes 10 and 11 of the financial statements. The total level of unrestricted reserves is £310.815129 August 2020- £266.9871. The trustees believe that the assets are sufficient to meet the charS obligations. At th15 level the trustees feel they would be able to continue the current actNities of the charity for a minimum of twelve months in the event of a significant fall in funding. Grants and Oonati¢)ns". Grants and donations are made at the discretion of the directors within the scope of their principal objectives. Page4
CATCH THE FIRE BOURNEMOUTh Trustees {Directors) Report- continued Trustee5 (Director5) Responsibilities in relation to the financial slatements: The trustees are responsible for preparing their report and the financial statements in accordance with applicable law and United Kingdom General Accepted Accounting Practice (UK GAAPI. Company law requires the trustees to prepare financial statements for each financial year. which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that year. In preparing those financial statements. the trustee5 are require(I to:_ • select suitable accounting policies and then apply them con51Stentty,' make judgements and estimates that are reasonable and prudent,. • state whether applicable accounting standards have been followed, subject to any material departure5 disclosed and explained in the financial 5tatements- prepare the financial statements on the 8oing concern basis unless it is inappropriate to presume that the charity will continue its ¢haritable artivities. The trustees are responsible for keepin8 proper accounting records, which disdose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2(K16. They are also responsible for safe- guarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the Statement of Recommended Practice= Accounting and Reporting by Charities IFRS 1021 (effective January 20151 and in accordance with the special provistons of Part 15 of the Companies Act 2C#J6 relating to small entities. Approved by the Board on and signed on their behalf by.. D A Richards, Trustee Date Page 5
CATCH THE FIRE BOURNEMOUTH Independent Examinerfs Report to the TTustees of Catch the Fire Bournemouth Respertive responsibilities of the trustees and examiner The trustees (who are also the directors of the company for the purposes of the Companies Act) are responsible for the preparation of the accounts. The chariws trustees consider that an audit is not required this year under section 144 of the Charities Act and that an independent examination is required. HavinB been sat15fied that the charity is not Subject to an audit under Part 16 of the Companies Art 2006, 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 lunder Sectton 14515) of the 2011 Act).. and to state whether particular matters have come to my attention. Basis of independent uaminerfs report My examination was carrd 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 a150 includes consideration of any unusual item5 or disclosures in the accounts, and seeking explanations 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 1$ 8Nen as to whether the accounts present a 'true and fair view. and the report is limited to those matters set out in the statements below. Page 6
CATCH THE FIRE BOURNEMOUTH Independent Examinerfs Report to the Trustee5 of Catch the Fire Bournemouth - continued Independent examinerfs ststement 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 5ettion 386 of the Companies Act 2006 and section 130 of the Charities Att 2011,. and to prepare accounts which accord with the accounting records and to Comply with the accounting requirements of the Companies Act 2c6 and with the methods and principles of the Statement of Recommended Practice= Accounting and Reporting by Charities IFRS 1021 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. Mrcraig Dunn FCCA For and on behalf of Newton Magnus Limited Charted Certified Accountants & Statutory Auditors Arrowsmith Court Station Approach Broadstone Dorset BH18 8AT Date.. i&-£-%olL Page 7
CATCH THE FIRE 8OURNEMOUTh Statement of Financial Activitie5 Forthe yearended 29 August 2021 Notes restrlcted Restricted 2021 2020 Income and Expenditure Income Income and endowments from.. Donations and legacies Charitable activities Investments 144.800 3,588 2.357 144.800 3,588 2,357 260.175 7.211 2.271 Total Income 150.745 150,745 269.657 Expendlture Expenditure on= Charitable activities Other costs 102,853 102,853 125.163 3,746 Total Expendtture 106,917 106.917 128.909 Net In¢omelleMpendlturel befo laxation TaK payable 43,828 43.828 140.748 Net incomellexpenditurel lorthe year 43.828 43.828 140.748 Transfers between funds Net movement in funds 43,828 43.828 140.748 Reconciliation of funds.. Fund balances at 29 August 2020 266,987 266.987 126.239 Fund b*nces at 29 August 2021 310.815 310.815 266.987 All activitie5 during the year are contirsuin8 artivitie5. The notes on pages 11 to 18 form part of these accounts Page 8
CATCH THE FIRE BOURNEMOiITH Balante Shtttas at 29 August 2011 Notes 2021 2020 Fixed Assets Tangible assets Current Assets 277 553 Debtors Cash at bank and in hand 8,584 306,015 4,860 268,406 314.599 273,266 Creditors- amounts fallin8 due within oneyear 4.061 6.832 Net Current A55ets 310,538 266,434 Total A55ets le55 Currernt tiabilitie5 310.815 266,987 NetAssets £310.815 £266,987 Intome Funds Restricted Funds io Unrestricted funds li 310.815 266,987 £310.815 £266,987 The company 15 entitled to exemon from aj¢[ under Settion 477 ofthe Compans Att 26 forihe year ended to 29 August 2021. Thetwstees have not quired the rornpanyto obtsin an audit of its financ4al statementsfor the year ended 29 August 2021 in accordance with Sertion 476 of the CompaniesAct 2[. The tNstees acknowledge their responsibilit$ fo¥-. ensurin8 that the company keeps a¢¢% re¢on15whKh tompty with Se¢tioN$ 386 ar 387 of the CompanE5 Act 2(K16: and preparingfinancial 5tstements that Eive a irue and faIrV ol ihe stale of affairs of the company as Et the end of each financial peri¢xl and of its profit and loss for each financial period in accordance with the requirements cf Settion 394 and 395 and which otherwise comply with the requirements of the Compan¢es Act 26 relating to finan£l statements. so ki a5 applicable to the tompany. The finan¢ial #atements have been prepared in accordance with the provi5*)ns of Part 15 of the Companie5 Act 2fy)6 relating to small companies and In accordance with the Statement of Recommended Practice.. AccouThiing aThd Reporting by Chafr(ies IFRS 1021 leffertfft January 20151. bl Pa8e 9
CATCH THE FIRE 80URNEMOUTH Balance Sheet as at 29 August 2021 The financial statements were approved and authori5ed for issue by the board of trustee5 on and si8ned on its behalf. Approved by: ..... Dated.. 2</5/22 D A Rithards- Trustee The notes on page$ 11 to 18 form part of these attounts Pa8e 10
CATCH TIIE FIRE BOURNEMOLITh Notes to the Flnancial Statements For the year ended 29 August 2021 Statutory Infornlation Catch The Fire Bournemouth is a private company. limited by guarantee. rffjste in England and Wales. The cornpanys ie8jStered number and registered offiie address can befound on the Company Information page. The company is registered as a charity. The liabllity of member5 is limited to £1 each. The presentation Currency of the financial stateme[ the PourMI Sterling 1£). gasis of accountlng These financial si*ements have been prepared in accordance with the Statement of RecommeTrded Practice.. Accounting and Reporting by Charities preparing their xcounts in accordance with the Financ6al Firnancial Reportyng Standard applicable in the UK and Republic of Iland IFRS 1021. the Financial Repgrting Standard applicable in the United Kingdom and Republic of Irelanij IFRS 102 IIAII aThJ the Companies Act 2£6. These financial statements have been prepared on the going wncern basis. Th2 charrty eonstitUie5 a public benefr( entity a5 defined by FRS IOZ. Accounti Policies The principal accounting policie5 adopted by the charity in the preparaiion of its financial statements are as follows:. al Accounting Convention The financial statements have been prepared under the historical cost convention. bl Incorne Income is included in the statement of financizl actiwhe5when the thartty is entided to the irtrcome and the amount can be quantified with 3$Onable accur3cy_ The following specific lICIeS are applied to particular categories of income: il Revenue funds comprise grants and donations recelvable from prwate bodies. When donors specify that grants are for particular resiriued purposes. which do not amount to prtrcondition5 regardin8 entitlement. thi5 income is included in incomin8 iesources of restrbcted fvnds when receivable. ill. Investsnent income is included when te1Vable by the charity. iiil Gift aid income is including in the statement of financial actNities only when a claim made to HM Revenue & Custom5 has been approved. iv) Governrnent grants are included when the charity 15 enbtled to the income and the amount can be quantified with reasonable accurzry. Page 11
CATCH THE FIRE BOURNEMOUTH Notes to the Financial Statements Forthè Tftar ended 29 August 2021 Accounting Policies- continued l Expenditure l expenditure is attounted foron an accruals ba*s. Expenditure 15 allotated to expense heading5 either on a dirert cosr basi5. or apFKJrtioned according to time spent. where it is not possible to directy attribute the expense. The irrecoverable element of VAT is included with the itern of expense to which it relate5. 11 Grant$ and donations are made at the discretion of the directors. Gfants payable are charged in the year when the offer is conveyed to the recipient except in those (ase5 where the offer is tonditional. such grants being recognised as expenditure when the conditions attaching are fulfilled. ill E¥penditure on charitable activitie5 comprises those costs incurred by the charity in the delivery of its acriviiies and services for its beneficiaries. It includes both Costs that can be allocaied directly to such activities and those costs of an indirert nature nece55arytO 5UPPOrt them. dl Depreciation A$5ets c051ing le55 than £50 are not opitali5ed. Depreciation i% prwded on tsngible th.xed assets to write off their cost over their estimated useful lives at the follwing rates: Equipment - 33.3% per annum on a straight line basis el Fund accountin8 Funds held by the charity are either.. Unrestricted 8eneral lunds- these are ful$ which can be used in a(cordance with the charitable objects at the discretion of the trustees. Desi8nated funds- these are fvnds which have been desi8nated by the trustees for a particular purpose. These are held within urnrestricted fvnds. Restricted funds- these are funds that can only be used for particaT restricted purp)sts within the objects of the charity. Re5trirtiolls arise when 5pecihed by the donor or when funds ate raised for particular restricted ptsrposes. Further details are given in note 10. fl AJI of the charity'5 activities were continued in the current and previous year. Creditors and provisions are recognised when the company has a present obligation a result from a past event that will probably result in the tsan5fer of fund5 to 3 thiid party and the alrUt be reliably measured. Page 12
CATCH THE FIRE BOURNEMCNJTH Note5 to the Financial Statements Forthe year ended 29 August 2021 Intt•me Donations and legades UTr restrkted Re5trlcted 2021 2020 Appeals and donations Gift aid 126.583 18.217 126,583 18.217 223.017 37,158 144AKJ 144.800 260,175 CharltaNe zctlvltles 2021 2020 Church events Furlough claims 2,535 4,676 3.588 3,588 3.588 3.588 7,211 Irbvestrnents Rertricted 2021 2010 Interest on cash dep051ts Repayment interest orn gift aid claims 2.357 2.357 2,271 2.357 2,357 2.271 Page 13
CATCH ThE FIRE BOURNEMOUTH Notes to the FiTh7ncial Statements Forthe year entlEd 29 August 2021 Empendlture Charitable actNitie5 Un- 2021 2020 Tithe & affiliation fees Wellare donations Volunteer gifts and entertainment Pastoral salary Salaries Pension corntributons Visiting spe3ker costs Worship expen5e5 Church events Room hire Adminisiration and pastoral Training Advertising Insurance Meeting refre5hrnents Motor & travel expenses Postage, stationery and IT Bank and merchant charges 14.773 955 389 13.453 14.773 955 389 13.453 64,909 4.008 250 309 1.066 1,195 277 1,504 1,807 538 16 13,4021 711 95 14.793 1,000 746 13.050 61,480 3,043 1,671 2,696 2,228 11.321 772 2.440 1.836 952 1.087 5,097 761 190 250 1.195 277 1.504 1.807 538 16 13.4021 711 95 102,853 102.8S3 125,163 oiher•xpenses lindudint 8oveman¢e ¢oMsl restricted 2021 2020 Independent exarnination Accountancy and payroll Depreaation Sundries J.2CIJ 2.340 276 1,200 2.340 276 248 1.200 1,776 276 494 4.064 4.064 3.746 Page 14
CATCH THE FIRE BOURNEMOUTH Notes to the Financial Statements Forthe year ended 29 Au8u5t 2021 6 Exaffliners fees 2021 2020 Net irncome/expendTture is arrived at zfter charging.. Intlependent examiners remuneratiorn other fees paid to the independent examiner 1.200 2,340 1.2C 1,776 Fjxed Assets Equipment Cost At 30 August 2019 Addition5 10,127 At 29 August 2020 10.127 Oepreuation At 30 Augusi 2019 Charge for year 9.574 276 At 29 August 2020 9.8SO Net Book Vae At 29 August 2020 277 At 29 August 2019 S53 Oebtors 2021 2020 Gift aid repayment claim PAYE 8.400 184 4.860 8.584 4.860 Paee 15
CATCH THE FIRE BOURNEMOUTH Notes to the Financial Statements FDrthE year ended 29 August 2021 Credito¥s- AmoLtnts falkng due within one year 2021 2020 Accruals Expense claim TaxatioTh and social Security Pension contributions 3.240 2.940 2.375 905 612 821 4.061 6.832 11 Unrestrfrted Fwrfts 2021 2020 Fund balance at 30 August 2020 266.987 126,239 Income Expenditure 150.745 1106.9171 269,657 1128.9091 Fund balance at 29 August 2021 310.815 266.987 Unrestrfcted Fund5 Contlnued The trustees have designated the followingfunds induded within unrestricted funds: At 3010812020 91.501 IrKornin Out oin At 2910812021 94.721 Building Fund 3.220 BUILDING FUND The fund was established to acquire a church trMJilding. Pa8e 16
CATCH THE FIRE BOURNEMOUTH Note5 to the Finanrial statements Forthe yw ended 29 Au8ust2021 12 Anafysi5 of Net Assets 8etween Funds Unrestricted Funds Re#rtued Total Funds 29 August 2021 Unrestrirted Funds Restrirted Furjds rotol 29August2020 Fixed a55ets Current assets 314.876 4.061 314B76 4,061 273.266 f6 832) 273.266 16.832) 318.937 318.937 266.434 266,434 13 Trustees ReMUnatIon During the period the fdlowing trustees were remunerated for employmeni seNce5 to the charrty. 2021 2020 Mrs A Richards I wrfe ol Mr D Richards) 13.4S3 13,050 No trustees wwe ternunerated for iheir ser¥ice5 as a Iwstee in either the tufnI or prior period. 14 Employees The avera8e number. including part time Èmployees. for the period wa$ 412019- 41. The equivalent full time number of employees was I12019- 11. No employees eèmed mo than £60,000 per annum. Total remuneratlon Gross wages and salaries Ernployers National Insurante Employers pension contrbutions 76.730 1.632 72.765 1,765 3,043 78.362 77.573 Page 17
CATCH THE FIRE BOURNEMOUTH Notes to the Financial Statements FoTtheyÈar ended 29 Au8ust 2021 .15 RelatedPartyTr•nsadlons: oiher transattions Durin8 ihe period the trvrtees Mr D & Mrs A Richards received £0 frorn the charity as a reimbursement of travel c05t512020. £19531. 16 Capital Commitments Al 29 AuÈu5t 2021 there were no capital commitrnents12020- ¢1. 17 Goln8 Concem .The financial statements have been prepared on a goire corKern basis. The trustees believe that there are no rnaterial urKertainties surronding the charity's ability to Contin on a goin8 concern basis. 18 Gifts in kind There were no material gifts in kind received by the charity in either thi5 or the preceeding year. Pa8e 18