## **Evangel Church (Durham)**
**Evangel Church (Durham) Trustees' Report and Financial Statements For the year ended 31st December 2022**
**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**|Co-operative Bank Plc|
||P 0 Box 50|
||Skelmersdale|
||WN8 6YL|
Page 1
**Evangel Church (Durham)**
## **Trustees' Report For the year ended 31st December 2022**
## **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**
We have held a morning and an evening service every Sunday throughout the year, including Christmas day, providing worship, Holy Communion and Biblical teaching and presentation of the Gospel of Salvation, and a meeting on Thursday evenings
We have continued our telephone services on Sunday afternoons, particularly for those unable to attend church and this has been well supported.
Our visiting team, being Peter Luckman one of our elders, and Shirley Lewis our deacon, have continued ministering practically and spiritually to disadvantaged, elderly and sick members. Small Christmas gifts were distributed to all our members. New members have been added to the church and a baptism service has been held.
We have continued to provide Durham Christian Partnership with space at cost, this area houses their various expanding community-oriented ministries including food bank distribution, and, since 2022, debt and addiction counselling.
Overseas ministries continued to be supported in India, the Philippines, and Russia to the extent of £2100.
Following last year’s decoration of the Sanctuary, we have redesigned and rebuilt the platform and baptistry, and new carpeting and wood effect flooring have been fitted, the cost of these improvements in 2022 being approximately £23,000.
Other minor repairs and maintenance have been carried out including repairs to the garden wall and roof.
As at 30th September 2023 the restricted fund for building work stood at £11,195, which will be absorbed in necessary re-roofing the back hall
As always, my personal thanks go to the whole church membership, trustees and officers for their unwavering support and love in what has been a difficult year for myself and my wife
Page 2
**Evangel Church (Durham) Trustees Report (continued) For the year ended 31st December 2022**
## **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 2022 net current assets were £7,470 of which £5,894 was attributable to restricted funds, leaving £1,576 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 31/12/2022 the reserves of the Charity were:**
|Restricted for building improvements
Unrestricted funds
**At 30th Septemberl 2023 the net balnces in the funds were :**
Unrestricted
Contingency
Building Fund
Total
**Total income 01/01/2023 to 30/09/2023 was**|5,894
108,251|
|---|---|
||114,145|
||£10,255
£724
£11,195|
||£22,174|
||£37,766|
## **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 2022**
## **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 2022 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 2022**
|**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**
**2022 Total**
**2021 Total**
£
£
£
£
36337
4627
40964
42629
0
0
0
1
5300
0
5300
3660|
|---|---|
||41637
4627
46264
46290|
||2286
0
2286
2923
29602
17014
46616
34492
3782
0
3782
3503
4456
0
4456
3779|
||40126
17014
57140
44697|
||1511
-12387
-10876
1593
-17183
17183
0
0|
||-15672
4796
-10876
1593
123923
1098
125021
123428|
||108251
5894
114145
125021|
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 2022**
**.**
|**Balance Sheet**
**As at 31st December 2022**
**.**||
|---|---|
|**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|**£**
**£**
**£**
**£**
106675
110457
1966
1141
9303
15332
11269
16473
-3799
-1909
7470
14564
114145
125021
108251
123923
5894
1098
114145
125021
**2022**
**2021**|
|||
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 2022**
## **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 2022**
**2 Donations**
Tithes and Offerings except gift aided
Gift aided donations
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**
**2022 Total**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021 Total**
14341
0
14341
21125
0
21125
19110
0
19110
12876
3520
16396
1233
0
1233
453
0
453
3260
3020
6280
0
4655
4655
**2022**
**2021**|
|---|---|
||37944
3020
40964
34454
8175
42629|
||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022 Total**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021 Total**
5300
5300
3500
0
3500
0
0
160
0
160|
||5300
0
5300
3660
0
3660|
||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022 Total**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021 Total**
0
0
0
50
0
50
960
0
960
1260
0
1260
840
0
840
840
0
840
186
0
186
248
0
248
300
0
300
525
0
525|
||2286
0
2286
2923
0
2923|
||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022 Total**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021 Total**
4612
0
4612
3138
0
3138
6078
17014
23092
5400
8745
14145
1266
0
1266
285
0
285
110
0
110
120
0
120
136
0
136
128
0
128
77
0
77
0
0
280
0
280
410
0
410
15603
0
15603
14325
0
14325
1440
0
1440
1941
0
1941|
||29602
17014
46616
25747
8745
34492|
||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022 Total**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021 Total**
3782
0
3782
3503
0
3503|
||3782
0
3782
3503
0
3503|
Page 9
## **Evangel Church (Durham )**
|**Notes to the financial statements ( continued)**
**For the year ended 31st December 2022**
**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**
**2022 Total**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021 Total**
202
202
124
124
1458
1458
1397
1397
148
148
162
162
941
941
706
706
0
0
29
29
129
129
288
288
312
312
312
312
312
312
234
234
528
528
527
527
426
426
0
0
**2022**
**2021**|
|---|---|
||4456
0
4456
3779
0
3779|
## **8 Trustees' emoluments**
During the year, Pastor J.C. Walton earned £12,668 for his services as a Pastor and was reimbursed £535.50 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 2022
Additions
At 31st December 2022
**Depreciation**
At 1st January 2022
Charge for year
At 31st December 2022
Net book values
At 31st December 2022
At 31st December 2021|Freehold land
and buildings
Furniture
Fixtures and
Fittings
PA and Video
Piano
Total
118960
17239
808
1889
138896
0
0
0
0
0|
|---|---|
||118960
17239
808
1889
138896|
||13738
12004
808
1889
28439
2744
1038
0
0
3782|
||16482
13042
808
1889
32221|
||102478
4197
0
0
106675|
||105222
5235
0
0
110457|
Page 10
## **Evangel Church (Durham)**
## **Notes to the financial statements ( continued) For the year ended 31st December 2022**
|**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**
**2022 Total**
**2021 Total**
0
0
0
606
1260
617
1877
300
89
0
89
235|
|---|---|
||1349
617
1966
1141|
||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022 Total**
**2021 Total**
1295
0
1295
413
716
0
716
399
1788
0
1788
1097|
||3799
0
3799
1909|
|**12 Analysis of net assets between funds**
Fund balances at 31st December 2022, represented by:
Tangible fixed assets
Current assets
Current liabilities|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022 Total**
106675
0
106675
5375
5894
11269
-3799
0
-3799|
|---|---|
||108251
5894
114145|
Page 11
**Evangel Church (Durham)**
## **Notes to the financial statements ( continued ) For the year ended 31st December 2022**
|**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
123898
40862
40126
0
124634
25
775
0
0
800
0
0
0
0|
|---|---|
||123923
41637
40126
0
125434|
## **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 plus gits from Church members.
|**14 Restricted funds**
Building expansion fund|As at
01/01/2021
Incoming
resources
Outgoing
Resources
Transfer
between
Funds
As at
31/12/2021
1098
4627
17014
17183
5894|
|---|---|
||1098
4627
17014
17183
5894|
## **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 £970
Page 12