Evangel Church (Durham)
Evangel Church (Durham) Trustees' Report and Financial Statements For the year ended 31st December 2021
Registered Charity No. 1081574
Evangel Church (Durham)
| Contents | |
|---|---|
| Page | |
| Legal and administrative information | 1 |
| Trustees' report | 2 - 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 12 |
Evangel Church (Durham)
Legal and administrative information
Status : Declaration of Trust dated 18th September 1988
| Trustees | Joseph Corry Walton |
|---|---|
| Kenneth John Parsons | |
| Sandra Rooney | |
| Shirley Linda Lewis | |
| Christine Wilson | |
| Registered Office | Evangel Church |
| Clifford terrace | |
| Co. Durham | |
| DH3 3JL | |
| Independent Examiner | B J Straughan FCA |
| B J Straughan and Co | |
| Epworth House | |
| 7 Lucy Street | |
| Chester le Street | |
| DH3 3UP | |
| Business address | Evangel Church |
| Clifford terrace | |
| Co. Durham | |
| DH3 3JL | |
| Bankers | Barclays Bank plc |
| P 0 Box 258 | |
| Northampton |
Page 1
Evangel Church (Durham)
Trustees' Report
For the year ended 31st December 2021
Charitable Objects
The objects are "to advance Christian Religion, in particular to continue an existing work as a church in Chester-le-Street, Co. Durham and in such other place or places as shall be decided upon, the furtherance of other charitable work of the Church consistently with the doctrines by proclaiming and furthering the Gospel of God concerning His Son Jesus Christ Our Lord and the preaching and teaching of the Word of God ('The Gospel") consistently with the statement of faith ("the Doctrine") set forth in the Schedule hereto".
These objects are self-explanatory, but have been, and are being, satisfied by the maintaining of a congregation and church structure among a group of believers centred in the church at Durham Road, Chester-le-Street.
Organisational Structure
The Charity is a Trust governed by a Board of Trustees, which meets approximately quarterly, its decisions are made by the unanimous agreement of the Trustees. Trustees are appointed by resolution of the existing Trustees. It is an autonomous legal entity.
Review of activities and achievements
Covid 19 restrictions meant that the church building remained closed for services until August.
However, this provided us with a window of opportunity to redecorate the sanctuary and most of the building. Roof repairs have again been carried out. The garden fence has been painted. Missions giving has been maintained throughout the pandemic.
Our visitation team, Peter Luckman and Shirley Lewis continued ministering practically and spiritually to disadvantaged, elderly and sick members. Small Christmas gifts were distributed to all our members.
3 virtual telephone services have taken place each week with over 2600 callers taking part up to the end of the year. In August due to our return to normal services this service was reduced to once a week on Sundays to serve our housebound members and has continued ever since with an average of 11 households joining in.
Work has been progressed on the building with the tower being renovated and now awaiting painting. Funds have been raised for further repair and decoration to take place in 2021 in preparation for reopening the building.
Newsletters, emails, and phone calls ensured that we have maintained fellowship with one another, and that the gospel has been proclaimed.
We have continued to provide Durham Christian Partnership with space at cost, this area has been redecorated and now houses various social ministries including food bank distribution.
This has been a difficult year, hopefully never to be repeated, my thanks go again to our Elders, Trustees and all members for their wholehearted support and love,
Page 2
Evangel Church (Durham) Trustees Report (continued) For the year ended 31st December 2021
Reserves
The policy on reserves is to leave sufficient reserves in the unrestricted funds to meet planned objectives, and to have three months' expenditure in hand after allowing for current liabilities. At 31st December 2021 net current assets were £14,564 of which £1,098 was attributable to restricted funds, leaving £13,466 unrestricted.
Also comprised within unrestricted funds are the church building with a written down value of £105,222 and equipment with a written down value of £5,235
As at 31/12/2021 the reserves of the Charity were:
| Restricted for building improvements Unrestricted funds At 30th April 2022 the net balnces in the funds were : Unrestricted Contingency Building Fund Total Total income 01/01/2022 to 30/04/2022 was |
1,098 123,923 |
|---|---|
| 125,021 | |
| £15,450 £50 £3,261 |
|
| £18,761 | |
| £14,134 |
Going Concern
In the opinion of the Trustees the charity can continue to operate for the foreseeable future and the going concern basis of accounting is therefore appropriate.
Investment powers, policy and performance
Funds not immediately needed are invested on short term deposit.
Grant making policy
The charity makes grants exclusively to ministries or ministers in response to needs personally known to the Trustees, and they do not consider applications from fundraisers.
Governance and internal control
The major risks to which the charity is exposed, as identified by the Trustees, have been reviewed and systems have been established to mitigate those risks.
Page 3
Evangel Church (Durham) Trustees Report (continued) For the year ended 31st December 2021
Statement of Trustees' responsibilities
Charity 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 at the year end and of its incoming resources and resources expended during that year. In preparing those financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently,
make judgments and estimates that are reasonable and prudent,
state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed in the financial statements, and,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees on ……………………………………... and signed on their behalf by:
Rev J C Walton
Page 4
Evangel Church (Durham)
Independent Examiner's Report to the Trustees of Evangel Church Durham
I report on the accounts of the Church for the year ended 31st December 2021 which are set out on pages 6 to 12.
Respective responsibilities of 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 and that an independent examination is needed.
It is my responsibility to :
examine the accounts (under section 145 of the 2011 Act);
follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act); and
state whether particular matters have come to my attention.
Basis of Independent Examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you 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 which gives me cause to believe that in any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (accounts and reports) Regulation 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
................................................... B J Straughan B J Straughan and Co Chartered Accountants
............................................... Date
Epworth House 7 Lucy Street Chester le Street County Durham DH3 3UP
Page 5
Evangel Church (Durham)
Statement of Financial Activities
For the year ended 31st December 2021
| Notes Income and endowments from: Donations 2 Investment income Other 3 Total Expenditure on Charitable activities: Grants payable 4 Premises, teaching and worship and pastoral costs 5 Support costs 6 Management and administration 7 Total Net income Transfers between funds Net movement in funds Total funds brought forward Total funds carried forward |
Unrestricted Funds Restricted Funds 2021 Total 2020 Total £ £ £ £ 34454 8175 42629 33588 1 0 1 3 3660 0 3660 3500 |
|---|---|
| 38115 8175 46290 37091 |
|
| 2923 0 2923 2430 25747 8745 34492 19987 3503 0 3503 3482 3779 0 3779 3599 |
|
| 35952 8745 44697 29498 |
|
| 2163 -570 1593 7593 0 0 |
|
| 2163 -570 1593 7593 121760 1668 123428 115835 |
|
| 123923 1098 125021 123428 |
The notes on pages 8 to 12 form an integral part of these financial statements
Page 6
Evangel Church (Durham)
Balance Sheet As at 31st December 2021
| Balance Sheet As at 31st December 2021 |
|
|---|---|
| . Notes Fixed assets Tangible assets 9 Current assets Debtors 10 Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current assets Net assets Funds Unrestricted funds 13 Restricted funds 14 |
£ £ £ £ 110457 113078 1141 495 15332 11546 16473 12041 -1909 -1691 14564 10350 125021 123428 123923 121760 1098 1668 125021 123428 2021 2020 |
The notes on pages 8 to 12 form an integral part of these financial statements
This report was approved by the Trustees on ……………………………………... and signed on their behalf by:
Rev J C Walton
Page7
Evangel Church (Durham)
Notes to the financial statements For the year ended 31st December 2021
1 Accounting Policies
a) Basis of preparation
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) issued on 16 July 2014, the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applies from 1st January 2016.
The financial statements are prepared on a going concern basis under the historical cost convention.
b) Incoming resources
Voluntary income is received by way of donations and gifts and is included in full in the Statement of financial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. The value of services provided by volunteers has not been included.
Income from investments is included in the year in which it is receivable.
c) Resources expended
Resources expended are recognised in the year in which they are incurred.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.
Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
d) Tangible fixed assets and depreciation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Freehold premises - none before 2011, additions thereafter, 4 - 20% straight line
PA and video 20% straight line Fixtures, fittings and equipment 10% straight line Piano 10% straight line
Page 8
Evangel Church (Durham)
| Notes to the financial statements ( continued ) For the year ended 31st December 2021 2 Donations Tithes and Offerings except gift aided Gift aided donations Wedding and funerals Income from voluntary fund raising activities Special gifts 3 Other Gifts from outside organisations for use of premises: Foodbank Polling station fee 4 Grants payable Gifts against poverty Gifts to missionaries and other institutions DCMCH Childrens Home Ministry to sick or elderly Gift to Misionary to Russia 5 Premises, teaching and worship, and pastoral costs Premises Light, heat and water Repairs and maintenance Teaching and worship Church supplies and small gifts Virtual services Children Hospitality Wedding and funerals Pastoral Staff costs ( note 8 ) Travel by Elders 6 Support cost Depreciation of office equipment, PA and piano and buildings |
Unrestricted Funds Restricted Funds 2021 Total Unrestricted Funds Restricted Funds 2020 Total 21125 0 21125 14069 0 14069 12876 3520 16396 13679 3598 17277 0 0 0 150 0 150 453 0 453 72 0 72 0 4655 4655 0 2020 2020 2021 2020 |
|---|---|
| 34454 8175 42629 27970 5618 33588 |
|
| Unrestricted Funds Restricted Funds 2021 Total Unrestricted Funds Restricted Funds 2020 Total 3500 0 3500 3500 0 3500 160 0 160 0 0 0 |
|
| 3660 0 3660 3500 0 3500 |
|
| Unrestricted Funds Restricted Funds 2021 Total Unrestricted Funds Restricted Funds 2020 Total 50 0 50 0 0 0 1260 0 1260 1260 0 1260 840 0 840 840 0 840 248 0 248 330 0 330 525 0 525 0 0 0 |
|
| 2923 0 2923 2430 0 2430 |
|
| Unrestricted Funds Restricted Funds 2021 Total Unrestricted Funds Restricted Funds 2020 Total 3138 0 3138 2651 0 2651 5400 8745 14145 644 0 644 285 0 285 247 0 247 120 0 120 275 0 275 128 0 128 105 0 105 0 0 96 0 96 410 0 410 200 0 200 14325 0 14325 13800 0 13800 1941 0 1941 1969 0 1969 |
|
| 25747 8745 34492 19987 0 19987 |
|
| Unrestricted Funds Restricted Funds 2021 Total Unrestricted Funds Restricted Funds 2020 Total 3503 0 3503 3482 0 3482 |
|
| 3503 0 3503 3482 0 3482 |
Page 9
Evangel Church (Durham )
| Notes to the financial statements ( continued) For the year ended 31st December 2021 7 Management and administration Publicity Insurances Printing, postage and stationery Independent examiner's fee Staff training and reference material Payroll and software Pastor's office expenses Treasurer's office expenses Internet services Legal and Professional |
Unrestricted Funds Restricted Funds 2021 Total Unrestricted Funds Restricted Funds 2020 Total 124 124 133 133 1397 1397 1446 1446 162 162 338 338 706 706 580 580 29 29 0 0 288 288 174 174 312 312 288 288 234 234 0 0 527 527 528 528 0 0 112 112 2021 2020 |
|---|---|
| 3779 0 3779 3599 0 3599 |
8 Trustees' emoluments
During the year, Pastor J.C. Walton earned £11,925 for his services as a Pastor and was reimbursed £501 for travelling expenses and £312 for the use of his home as an office and for the use of his telephone. There were also payments totalling £2,400 into his pension plan.
| 9 Tangible fixed assets Cost At 1st January 2021 Additions At 31st December 2021 Depreciation At 1st January 2021 Charge for year At 31st December 2021 Net book values At 31st December 2021 At 31st December 2020 |
Freehold land and buildings Furniture Fixtures and Fittings PA and Video Piano Total 118078 17239 808 1889 138014 882 0 0 0 882 |
|---|---|
| 118960 17239 808 1889 138896 |
|
| 10994 11245 808 1889 24936 2744 759 0 0 3503 |
|
| 13738 12004 808 1889 28439 |
|
| 105222 5235 0 0 110457 |
|
| 107084 5994 0 0 113078 |
Page 10
Evangel Church (Durham)
Notes to the financial statements ( continued) For the year ended 31st December 2021
| 10 Debtors Other Debtors Income tax recoverable Prepayments 11 Creditors: amounts falling due within one year Creditors PAYE and social security costs Sundry creditors and accruals |
Unrestricted Funds Restricted Funds 2021 Total 2020 Total 606 606 0 300 300 238 235 235 257 |
|---|---|
| 1141 0 1141 495 |
|
| Unrestricted Funds Restricted Funds 2021 Total 2020 Total 413 413 168 399 399 582 1097 1097 941 |
|
| 1909 0 1909 1691 |
| 12 Analysis of net assets between funds Fund balances at 31st December 2020, represented by: Tangible fixed assets Current assets Current liabilities |
Unrestricted Funds Restricted Funds 2021 Total 110457 0 110457 15375 1098 16473 -1909 0 -1909 |
|---|---|
| 123923 1098 125021 |
Page 11
Evangel Church (Durham)
Notes to the financial statements ( continued ) For the year ended 31st December 2021
| 13 Unrestricted funds General resources Designated fund contingency Designated building fund |
As at 01/01/2021 Incoming resources Outgoing Resources Transfer between Funds As at 31/12/2021 117960 38115 31877 -300 123898 300 0 575 300 25 3500 0 3500 0 0 |
|---|---|
| 121760 38115 35952 0 123923 |
Purposes of designated funds:
Designated fund : contingency. A fund is maintained should a need arise within the Church, eg any member in financial need. Following the death of Rev John Levy, whose teaching ministry was operated under the name of Nehemiah Project, the fund has been maintained at £25.00 per calander month.
Designated fund: building. We have maintained a fund to use for future building work this was exhausted by works by the end of May 2021.
14 Restricted funds
| Transfer | ||||
|---|---|---|---|---|
| As at | Incoming | Outgoing | between | As at |
| 01/01/2021 | resources | Resources | Funds | 31/12/2021 |
| Building expansion fund | 1668 8175 8745 1098 |
|---|---|
| 1668 8175 8745 0 1098 |
Purposes of restricted funds:
The building expansion fund is to meet the cost of proposed works where the donors have specifically required it to be so used and it is maintained out of such donations, any grants from external sources and repayments received under gift aid since the fund was set up.
14 Related Party transaction
A company wholly owned by a relative of a trustee K J Parsons, David Parsons Limited, did building work for the Charity, to the extent of £220
A Trustee, Miss S L Lewis, was paid £234 as a conribution to her use of home as an office.
In the previous year a relative of a trustee (Joseph Corry Walton) , Mrs Walton was reimbursed telephone costs of £275 incurred in the provision of virtual services.
Page 12