Registered Charity Number: 1087150
FATHER’S HOUSE SABBATH CONGREGATION
REPORT AND ACCOUNTS FOR THE YEAR ENDED
31 MARCH 2023
Father’s House Sabbath Congregation Reports and accounts
Contents
| Page | |
|---|---|
| Trustees’ Report | 3 |
| Statement of Directors’/Trustees’ Responsibilities | 5 |
| Independent Examiner’s Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 9 |
| Notes to the accounts | 10 |
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Father’s House Sabbath Congregation
The report of the Trustees for the year ended 31 March 2023
Introduction
The trustees present their annual report and financial statements of the charity for the year ended 31 March 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011, and the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
Objectives and Activities of the Charity
Our objectives consistently remain the same: - to provide a place of worship and fellowship for Christian believers in our surrounding area in order to hold worship services and various weekly meetings, and to advance the Christian faith both spiritually, through biblical principles and scriptural foundational teaching, as well as practical outreach to those in need.
Our aim is to provide assistance wherever we deem it necessary; physically, spiritually and financially to all who come within our realm of concern, whatever age or circumstance, both in our local community and in areas further afield and abroad where relationship has been established for real help to be given.
Achievements and performances
During the year under review, Father’s House has continued to recover from the after-effects of Covid 19. Church attendance, however, has plateaued and we have lost some members through sickness and death, which has affected our income.
We continue to support local charities in their work in this impoverished and deprived corner of Wales, maintain support to our local area ministries and to the vulnerable and homeless through our continued Friday lunchtime provision of a hot meal.
We support the work of both the pro-life ministry Be’ad Chaim and the voluntary ambulance service, Magon David Adom in Israel and we help Pastors in India and Myanmar to support the gospel of Jesus Christ offshore and to assist in their poverty and loss through famine, flooding and through war.
During the current year, the church has concentrated on Christian values as specified in the Bible through live church services, Bible-based courses and active home groups using multimedia (Zoom and YouTube). Fathers House continues to place high importance on prayer for the government, the nation, families, marriages and individuals, holding six onehour sessions for prayer each week.
Our in-house policies and procedures have been kept up to date. These are made up of Safeguarding Policy for Children and Vulnerable Adults, and Health and Safety Policy.
Our Trustees are consulted regularly, and they faithfully serve in ensuring that due diligence is taken in all aspects of our charity responsibilities.
Our church running costs have dramatically increased in this period due to increased energy prices, and this, together with a decrease in our income has caused us to look at our outgoings for our church building and operational costs. However, our financial situation remains stable and healthy.
Financial Review
Policies on reserves
Adequate reserves are maintained to fund the charity’s activities for at least six months forward.
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Father’s House Sabbath Congregation The report of the Trustees for the year ended 31 March 2023
Availability and adequacy of assets of the funds.
The board of Trustee is satisfied that the charity assets in each fund are available and adequate to fulfil its obligations I respect of reach fund.
Transactions and Financial position
The Statement of Financial Activities show net outgoing resources for the year of a revenue nature of £7,120 (2022: £55,943).
The total reserve at the year-end stand at £374,851 (2022: £367,731).
Free unrestricted liquid reserves amounted to £9,961 (2022: £25,789).
Plans for future periods
For the foreseeable future, Fathers House Sabbath Congregation will continue along the path as described above and we will extend our efforts to reach the lost for salvation through the Gospel of Jesus Christ and through the ministry of hope to the hopeless. Our giving will continue to be apportioned to our friends and ministries in Israel, Myanmar and India as well as those experiencing hardship within our congregation.
Reference and administrative details
The Registered Office is Fathers House, 5-6 Rowleys Park, Evans Way, Shotton Deeside, CH5 1QJ Office Address: Bethel House Cefn Bychan Road, Pantymwyn, Mold CH7 5EN Flints Charity Registration Number: 1087150
Telephone: 01244823378 Email: shirleyfryer@btconnect.com
Trustees
The trustees are: Michael Fryer – Chairman Sarah Corteen Helen Darnell
The Board of trustees held regular meetings across the year, with 85%+ attendance for each meeting.
Structure, Governance and Management
Father’s House operates under the governing document, a Declaration of Trust dated 9[th] April 2001.
Father’s House runs as a Christian Church Fellowship for the preaching, teaching and outworking of the Christian faith, for furtherance of Christian religious activities and to undertake for the relief of needy persons of any age or status.
New Trustees are appointed as need arises by mutual agreement through Trustee Meetings.
Independent Examiner
Malcolm Wright, Elpizo Limited, Chartered Accountants, 13 Village Road, Higher Bebington Wirral, CH63 8PP.
Statement of Trustees’ Responsibilities
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity
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Father’s House Sabbath Congregation The report of the Trustees for the year ended 31 March 2023
and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to:
-
Select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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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 that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for keeping proper accounting records that disclose 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 Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
This report was approved by the board of Trustees on 26 October 2023
Trustee
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Father’s House Sabbath Congregation Independent Examiner’s Report to the Trustees of the Charity
Report of the Independent Examiner to the Trustees on the accounts of the Charity for the year ended 31 March 2023
I report on the financial statement of the charity on pages 7 to 15 for the year ended, 31 March 2023.
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 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention.
Basis of opinion and scope of work undertaken
My examination was carried out in accordance to general directions given by the charity commission. An examination includes a review of accounting records, kept by the charity and a comparison of accounts presented with those records. It also includes consideration of any unusual items of disclosures in the accounts and seeks explanations from the Trustees concerning any such matters. The procedure undertaken does not provide all the evidence that would be required in an audit. Consequently, no opinion is given to whether the accounts present a true and fair view and report is limited to the matters set out in the statement below.
Independent Examiner’s Statement
In connection with examination, no matters have come to my attention;
Which gives me reasonable cause to believe that in any material respect the requirements;
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to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; orto which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Malcolm Wright, Chartered Accountant Elpizo Limited, 13 Village Road, Higher Bebington, Wirral CH63 8PP
The date upon which my opinion is expressed is: 26 October 2023
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Father’s House Sabbath Congregation Statement of Financial Activities For the year ended March 2023
| Unrestricted | Unrestricted | Restricted Total Last Year |
|
|---|---|---|---|
| Funds | Funds Funds Total Funds | ||
| 2023 | 2023 2023 2022 |
||
| Notes | £ | £ £ £ |
|
| Income | |||
| Donations and legacies | 2 | 84,191 | 9,312 93,503 138,916 |
| Total Income | 84,191 | 9,312 93,503 138,916 |
|
| Expenditure | |||
| Expenditure on charitable | |||
| activities | 3 |
75,494 | 10,889 86,383 82,973 |
| Total expenditure | 75,494 | 10,889 86,383 82,973 | |
| Net income/(expenditure) for the year | |||
| 8,697 | (1,577) 7,120 55,943 | ||
| Gross transfer between funds |
(1,577) | 1,577-- |
|
| Net movement in funds | 7,120 | - 7,120 55,943 | |
| Reconciliation of funds: | |||
| Total funds brought forward |
367,731 | - 367,731 311,788 | |
| Total funds carried forward | 374,851 | - 374,851 367,731 |
The net movement in funds to above in the net incoming resources as defined in the statement of Recommendation Practice for Accounting and reporting issued by the Charity Commission for England and Wales and is reconciled to the total funds as shown in the Balance Sheet on page 9 as required by the said statement.
All activities derive from continuing operation
The notes on page 10 to 15 form an integral part of these accounts
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Father’s House Sabbath Congregation Statement of Financial Activities for the year ended March 2023 Analysis of prior year total funds as required by paragraph 4.2 of Statement of Recommended Practice (SORP)
| Unrestricted | Unrestricted | Restricted Total | |
|---|---|---|---|
| Funds | Funds Funds | ||
| 2022 | 2022 2022 | ||
| Notes | £ | £ £ | |
| Income | |||
| Donations and legacies | 2 | 105,409 | 33,507 138,916 |
| Total Income | 105,409 | 33,507 138,916 | |
| Expenditure | |||
| Expenditure on charitable | |||
| activities | 3 |
72,474 | 10,499 82,973 |
| Total expenditure | 72,474 | 10,499 82,973 | |
| Net income/(expenditure) for the year | |||
| 32,935 | 23,008 55,943 | ||
| Gross transfer between funds |
(7,738) | **7,738- ** |
|
| Net movement in funds | 25,197 | 30,746 55,943 | |
| Reconciliation of funds: | |||
| Total funds brought forward |
342,534 | (30,746) 311,788 | |
| Total funds carried forward | 367,731 | - 367,731 |
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Father’s House Sabbath Congregation Balance Sheet As at 31 March 2023
| Father’s House Sabbath Congregation Balance Sheet As at 31 March 2023 |
||
|---|---|---|
| Notes Fixed Assets Tangible assets 8 Total fixed assets Current Assets Cash at the bank and in hand Total current assets Creditors: - Amount due within one year 9 Net current assets Total assets less current liabilities Creditors falling due after more than one year11 Net Assets The funds of the charity Unrestricted income funds Unrestricted revenue accumulated funds 12 Total charity funds |
2023 2022 £ £ £ £ 422,151 411,057 422,151 411,057 12,500 36,312 12,500 36,312 (2,539) (8,433) 9,961 27,879 432,112 438,936 57,261 71,205 374,851 367,731 374,851 367,731 374,851 367,731 |
|
| 12,500 (2,539) |
||
Approved by the board of Trustees on 26 October 2023
Signed:
The notes on page 10 to 15 form an integral part of these accounts
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Father’s House Sabbath Congregation Notes to the Accounts for the year ended 31 March 2023
1. Accounting policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
a) Basis of preparation
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 application in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP(FRS 102) the Financial Reporting Standard application in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Charity meets the definition of a public benefit entity under FRS 102. Assets & liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes(s).
b) Preparation of the accounts on a going concern basis
The financial statements are prepared on a going concern. The Charity is entirely dependent on continuing grant and donation support and as a consequence the going concern basis is also dependent on that continuing financial support.
c) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. Income received in advance of the provision of specified services is deferred until the criteria for income recognition are met.
d) Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
e) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
f) Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds f the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
Notes to the Accounts for the year ended 31 March 2023
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Father’s House Sabbath Congregation
g) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
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Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs
-
Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
h) Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs, finance, personnel, payroll and governance costs which support the charitable activities. These costs have been allocated between costs of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note1.
i) Tangible fixed assets Individual fixed assets costing £100 or more are capitalised as cost and are depreciated over their estimated useful economic lives on a straight-line basis as follows:
| Asset Category | Annual rate |
|---|---|
| Freehold building | 2½% |
| Plant and equipment | 10-33% |
j) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
k) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
l) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimating reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Notes to the Accounts for the year ended 31 March 2023
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Father’s House Sabbath Congregation
| 2 Income from donations and legacies Donations Gifts and donations Taxation recoverable (Gift Aid) |
2023 2022 £ £ 76,749 121,606 16,754 17,310 93,503 138,916 |
|
|---|---|---|
The Trust benefits from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.
3 Analysis of expenditure on charitable activities
| Analysis of expenditure on charitable activities | |
|---|---|
Mission and outreach Premises running and development costs Grants and donations Administration Professional fees Depreciation Governance costs (see note 4) Support costs (see note 4) Total |
2023 2022 £ £ 15,859 15,644 6,907 3,431 436 1,118 6,688 7,707 8,000 10,462 2,062 2,862 800 800 45,631 40,949 |
| 86,383 82,973 |
Expenditure on charitable activities was £86,383 (2021: £82,973) of which £10,889 was restricted.
4 Analysis of governance and support costs
The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance cost, the remaining support costs together with the governance costs are allocated to the charitable activities undertaken in the year. Refer to the table below for the basis for apportionment and the analysis of support and governance costs.
Analysis of support and governance costs
| General support | General support | Governance | Total | Basis of |
|---|---|---|---|---|
| Function | apportionment | |||
| £ | £ | £ | ||
| Salaries, wages and | ||||
| related costs | 45,631 | - |
45,631 | Allocated on time |
| Independent Examiner | - | 800 | 800 | Governance |
| Total |
45,631 | 800 |
46,431 |
Notes to the Accounts for the year ended 31 March 2023
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Father’s House Sabbath Congregation
5 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel.
Salaries and wages |
2023 2022 £ £ 45,631 40,949 45,631 40.949 |
|---|---|
No employees had employee benefits in excess of £60,000 (2022: nil).
The charity trustees were not paid or received any other benefits from employment with charity in the year (2022: £nil) neither were they reimbursed expenses during the year (2022: £nil). No charity trustees received payment for professional or other services supplied to the charity (2022: £nil).
The key management personnel of the charity comprise the trustees and the church pastor. The total employee benefits of the key management personnel of the charity were £45,631.
There were no transactions with connected parties that fall be declared for either year covered by these financial statements and reports.
6 Staff Numbers
The average monthly head count was 2 staff (2022: 2 staff) and the average monthly number of full-time equivalent employees (including casual and part-time staff) during the year were as follows:
| Charitable activities | 2023 2022 Number Number 2 2 |
|---|---|
7 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
Notes to the Accounts for the year ended 31 March 2023
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Father’s House Sabbath Congregation
8 Tangible fixed assets
| Freehold | Plant and |
Total | |
|---|---|---|---|
| Land and | Equipment | ||
| Buildings | |||
| £ | £ |
£ | |
| Cost: | |||
| As of 1 April 2022, | 408,299 | 30,049 | 438,348 |
| Additional: Building | 9,411 | 3,745 |
13,156 |
| _________ | |||
| As of 31 March 2023 | 417,710 | 33,794 |
451,504 |
| Depreciation: | |||
| As of 1 April 2022, | 27,291 |
27,291 | |
| Charge for the year | 2,062 | 2,062 | |
| _________ | |||
| As of 31 March 2023 | - |
29,353 |
29,353 |
| Net book value | |||
| As of 1 April 2022 | 408,299 |
2,758 | 411,057 |
| As of 31 March 2023 | 417,710 |
4,441 |
422,151 |
| Creditors: amounts falling due within one year | |||
| 2023 |
2022 | ||
| £ | £ | ||
| Accrued costs | 2,539 |
8,433 | |
| 2,539 | 8,433 |
9 Creditors: amounts falling due within one year
10 Contingent assets – legacy income
As at 31 March the charity had not been notified of any legacy income or prospective legacy income.
11 Creditors: amounts falling due after more than one year.
Loans 12 Analysis of charitable funds Analysis of movements in unrestricted funds |
2023 2022 £ £ 57,261 71,205 |
|---|---|
General fund |
Balance Funds 1 April 2022 Income Expenditure Transfers 31 March 2023 £ £ £ £ £ 367,731 84,191 ( 75,494) (1,577) 374,851 |
|---|---|
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Father’s House Sabbath Congregation Notes to the Accounts for the year ended 31 March 2023
General fund The ‘free reserves’ after allowing for all designated funds.
13 Analysis of net assets between funds
All of the net assets of the charity are for the general unrestricted fund
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