## **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