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2024-03-31-accounts

Company Registration Number 04310843

Charity Registration Number 1092693

KC OUTREACH, SELBY ANNUAL REPORT AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

KC OUTREACH, SELBY

(a company limited by guarantee)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

CONTENTS
Pages
Trustees’ Annual Report (including Directors’ Report) 1 to 3
Independent Examiner’s Report to the Trustees 4
Statement of Financial Activities/Summary Income and Expenditure Account 5
Balance Sheet 6
Notes to the Financial Statements 7 to 12

Page 1

KC OUTREACH, SELBY (a company limited by guarantee)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The trustees and directors present their report and unaudited financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing documents, the Charities Act 2011 and ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standards applicable in the UK and Republic of Ireland’, published in October 2019.

Trustees of the Charity

The directors of the charitable company are its trustees for the purposes of charity law. Details of the trustees who have served during the year and since the year end can be found on page 3.

OBJECTS AND ACTIVITIES

The charity’s principal objects, as set down in its governing instrument, are:

  1. To advance the Christian faith.

  2. To relieve people in need, hardship or distress.

  3. To educate and assist young people, through their leisure time activities, so as to develop their physical, mental and spiritual capacities.

  4. To advance education in family life, marriage and family relationships.

  5. To advance Christian religious education and training.

The trustees regularly review the objectives and activities of the charity and, as part of this review, have considered the Charity Commission’s general guidance on public benefit and, in particular, its supplementary guidance on the advancement of religion for the public benefit.

ACHIEVEMENTS AND PERFORMANCE

The charity continues to operate and run a local church. The trustees consider that the activities, as summarised below, provide benefit both to active members of the church and the wider community within Selby and the surrounding area:

  1. Arranging, assisting and supporting church members in attending conferences and training events.

  2. Further development of the pastoral/care network involving individual church members on a voluntary basis.

  3. Having sole occupancy of the Selby United Reform Church building situated in Selby town centre.

  4. Operating preparation for marriage and marriage courses.

  5. Supporting several infant/junior schools in the Selby area by providing resources and advice to enable them to follow the national curriculum in religious education.

  6. Providing an educational experience for circa 400 key stage 1 and key stage 2 pupils from several local primary schools, consisting of a dramatic enactment of the nativity, through a walk-through set and a range of appropriate craft activities.

  7. Providing individual support to primary children in a local school, in association with the school staff.

  8. In addition to the above, providing regular Christian assemblies and occasional Religious Education lessons at a number of local primary schools.

  9. Providing counselling and support to women and men who are facing pregnancy-related problems, including unplanned pregnancy, post-abortion, adoption, miscarriage and stillbirth. Offering impartial advice, information and support regarding pregnancy choices and pregnancy loss in conjunction with another local charity ‘Reflect’.

  10. Tuesday morning café: This is a weekly event for church members and visitors who are having mental health issues.

Page 2

KC OUTREACH, SELBY (a company limited by guarantee)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2024

  1. Bags of Hope: This is a service provided to local families, identified by a local primary school with whom we have close connections, which gives them a weekly basic grocery shop similar to the service provided by a food bank. Some items are donated by Church members the rest is purchased and paid for by the Church.

The trustees are grateful for the efforts of volunteers and are pleased with the overall outcome of the above in terms of meeting the charity’s stated objects. They hope to see further growth and development of the organisation within the foreseeable future.

FINANCIAL REVIEW

In the year under review, the charity made an overall surplus of £43,966 (2023: surplus £17,830) comprising a surplus of £354 (2023: deficit £697) on restricted projects, and a surplus on unrestricted activities for the year of £43,612 (2023: surplus £18,527).

The charity’s total net assets had increased from £116,315 at 31 March 2023 to £160,281 at 31 March 2024 including net liquid funds of £158,048 (31 March 2023: £114,690).

It is the aim of the trustees to maintain cash backed unrestricted funds, which are the free reserves of the charity, at the greater of £16,000 or three months average gross expenditure, excluding capital expenditure, across those funds. This objective was exceeded at both 31 March 2023 and 31 March 2024.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

KC Outreach, Selby is a company limited by guarantee and not having a share capital, incorporated in England and Wales. It is governed by a Memorandum and Articles of Association dated 25 October 2001. It is also a charity registered with the Charity Commission. The members of the charitable company guarantee to contribute an amount not exceeding £10 to the assets of the company in the event of winding up during their period of membership and within one year of their ceasing to be a member.

Appointment of Trustees

New trustees are appointed from time to time at the discretion of the existing trustees, such that the number of trustees is not less than three.

Trustees’ Induction and Training

Trustees are already familiar with the work of the charity as they are drawn from within the church membership/ congregation or from other similar churches within the regional church network. The trustees have induction procedures to ensure that new trustees understand their roles and obligations. As part of these procedures, trustees are encouraged to attend appropriate internal/external training events to facilitate the understanding of their roles.

Organisation

The management and administration of the charity is under the control of the trustees who meet two to three times per year. Day to day operational matters are delegated to the church leader.

Related Parties

The church operates under the oversight/direction of Regions Beyond (a charitable organisation which oversees church formation and training initiatives). There are also close links with other churches in the region who are members of the Regions Beyond family of churches.

Risk Management

The trustees continue to consider and review the major financial, operational and compliance risks borne by the charity and have systems in place to monitor those risks and to take action where necessary to mitigate them.

Page 3

KC OUTREACH, SELBY (a company limited by guarantee)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2024

REFERENCE AND ADMINISTRATIVE INFORMATION

Registered Name: KC Outreach, Selby is the registered name of Kings Church Selby.
Company Registration No: 04310843
Charity Registration No: 1092693
Registered Office: Spitfire House
19 Falcon Court
Preston Farm Industrial Estate
Stockton-on-Tees
TS18 3TU
Church Address: New Lane
Selby
YO8 4QB
Trustees: Mr J Lester
Mr B Luckins
Mr P Gray
Mr C P Seel
Mrs S C Hampshire
Company Secretary: Mr J Lester
Church Leader: Mr D J Ward
Independent Examiner: Mrs L Dickson FCA
JBC Accountants Limited
3B Lockheed Court
Preston Farm
Stockton-on-Tees
TS18 3SH
Bankers: Virgin Money
81 Carlton Street
Castleford
West Yorkshire
WF10 1BW
Solicitors: Lawson Lewis & Co.
37 Brassey Avenue
Hampden Park
Eastbourne
BN22 9QD

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by the trustees on 15 July 2024 and signed on their behalf by:

J LESTER Trustee

Page 4 Inde endent Examlner's Re ort to the Trustees of KC Outreach Selb Independent examiner's report to the trustees of KC Outreaeh, Selby I report to th¢ charity Irustccs on my examination of the accounls of the Company for the year ended 31, March 2024. Re$pon$ibilfitle$ and basls of report As the charity's trustees of the Company (and also ils direclors for the purposes of company law) you are responsible for the preparation of the accounls in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of ihe Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independ¢nl examination, I report in respect of my examination of your charity's a¢¢ounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In ¢aTrying out my cxaminalion I have followed ihe Directions given by the Charity Commission under section 145(5) (b) of the 2011 Acl. Independent examlner'$ statement I have compleled my examination. I confirni thal no matters have come to my alt¢ntion in conneclion wilh the examination giving me Cause to believe: accounting records were not kept in respect of th¢ Company as required by section 386 of th¢ 2006 Act; or the accounts do not accord with these records; or the accounts do nol comply with the accounting requirements of section 396 of the 2006 Act oiher Ihan any requirements that the accounts give a true and fair view which is nol a matter considered as part of the independent examinalion; or the accounts have noi been prepared in accordance with the methods and principles of ih¢ Statement of Recomm¢nd¢d Practice for accounting and reporting by chariti¢s [applicable lo charities preparing iheir accounts in accordance with the Financial R¢porting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concern5 and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to ¢nabl¢ a proper understanding of the accounts lo be reached. Mrs Lynne Dickson FCA JBC Accountants Limited Chartered Accountants 3B Lockheed Court Preston Farm Stockton on Te¢s TS18 3SH Dale:

Page 5

KC OUTREACH, SELBY

(a company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (incorporating Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted Funds Unrestricted Funds Restricted Funds Total Funds
Notes 2024 2023 2024 2023 2024 2023
£ £ £ £ £ £
INCOME
Charitable activities:
Operation of a local church 2 131,093 98,024 2,563 2,280 133,656 100,304
Other income 210 2,587 - - 210 2,587
Investment income 263 - - - 263 -
____ ___ _ __ ____ ___
TOTAL INCOME 131,566 100,611 2,563 2,280 134,129 102,891
========= ======== ====== ======= ========= ========
EXPENDITURE
Charitable activities 3 86,973 81,343 3,190 3,718 90,163 85,061
___ ___ _ _ ___ ___
TOTAL EXPENDITURE 86,973 81,343 3,190 3,718 90,163 85,061
======== ======== ====== ====== ======= ========
Net income/(expenditure)
for the year 4 44,593 19,268 (627) (1,438) 43,966 17,830
Transfer between funds (981) (741) 981 741 - -
___ __ _ _ ___ __
Net movement in funds 43,612 18,527 354 (697) 43,966 17,830
Reconciliation of funds:
Total funds brought forward 11 116,669 98,142 (354) 343 116,315 98,485
____ ____ _____ _ ____ ____
Total Funds Carried Forward 11&12 160,281 116,669 - (354) 160,281 116,315
========= ======== ==== ====== ========= ========

The Statement of Financial Activities includes all gains and losses recognised in the year.

All incoming resources and resources expended derive from continuing activities.

The notes on pages 7 to 12 form part of these financial statements

Page 6

KC OUTREACH, SELBY (a company limited by guarantee) Company Registration Number 04310843

BALANCE SHEET 31 MARCH 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 8 2,233 1,625
CURRENT ASSETS
Debtors 9 17,787 15,176
Cash at bank and in hand 147,727 106,872
_____ _____
165,514 122,048
CREDITORS: Amounts falling due
within one year 10 (7,466) (7,358)
_____ _____
NET CURRENT ASSETS 158,048 114,690
_____ ____
TOTAL ASSETS LESS CURRENT LIABILITIES TOTAL ASSETS LESS CURRENT LIABILITIES 160,281 116,315
========== =========
FUNDS 11 & 12
Unrestricted funds 160,281 116,669
Restricted funds - (354)
_____ ____
160,281 116,315
========== =========

For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 206 relating to small companies.

Directors’ responsibilities:

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

These financial statements were approved by the trustees on 15 July 2024 and are signed on their behalf by:

J LESTER Trustee

The notes on pages 7 to 12 form part of these financial statements

Page 7

KC OUTREACH, SELBY (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

(a) General Information and Basis of Preparation

KC Outreach, Selby is a private company limited by guarantee registered in England. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The address of the registered office is given in the charity information on page 3 of these financial statements. The nature of the charity’s operations and principal activities are the operation of a local church.

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 UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

(b) Income Recognition

All income is recognised once the charity has entitlement to income, there is sufficient certainty of receipt and it is probable that the income will be received, and the amount of income can be measured reliably.

Grants and Donations

Where donors specify that grants or donations are for a particular restricted purpose, which does not amount to pre-conditions regarding entitlement, the income is included in incoming reserves within restricted funds when received.

(c) Resources Expended

Resources expended are recognised in the Statement of Financial Activities on an accruals basis, inclusive of VAT. Individual costs are allocated between the various headings in the Statement of Financial Activities by reference to their underlying nature or reason for which those costs were incurred, on an estimated percentage basis.

(d) Unrestricted and Restricted Funds

Unrestricted funds comprise income received or generated by reference to the general objects of the charity without further specified purpose. Such funds may however be designated by the trustees for specific purposes from time to time.

Restricted funds are those donated for a specified purpose as laid down by the donor or as the result of a specific appeal or application. Such funds are kept separate from the unrestricted funds of the charity and only related expenditure is charged against them.

Page 8

KC OUTREACH, SELBY (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES (Continued)

(e) Tangible Fixed Assets and Depreciation

Tangible fixed assets are capitalised and depreciated at the following rates, so as to write off each asset over its estimated useful life:

Fixtures and equipment - 25% reducing balance

(f) 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.

(g) 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.

(h) 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 estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

(i) Pension Costs

Contributions, which are payable into the personal pension plans of individual members of staff, are charged to the Statement of Financial Activities in the period to which they relate.

(j) Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with levels of reserves for the charity to be able to continue as a going concern.

2. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted Funds Unrestricted Funds Restricted Funds Total Funds
2024 2023 2024 2023 2024 2023
£ £ £ £ £ £
Gift aid offerings 88,021 74,440 220 780 88,241 75,220
Non-gift aid offerings 43,072 23,584 2,343 1,500 45,415 25,084
___ ___ _ _ ____ ___
131,093 98,024 2,563 2,280 133,656 100,304
======== ======== ====== ====== ========= ========

Page 9

KC OUTREACH, SELBY (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

3. EXPENDITURE ON CHARITABLE ACTIVITIES

Unrestricted Funds Unrestricted Funds Restricted Funds Total Funds
2024 2023 2024 2023 2024 2023
Costs directly allocated to activities £ £ £ £ £ £
Staff costs 48,681 45,602 - - 48,681 45,602
Staff expenses 5,976 5,664 - - 5,976 5,664
Room hire 6,900 6,900 - - 6,900 6,900
Light and heat 6,266 5,463 - - 6,266 5,463
Evangelism and outreach 1,788 1,824 216 - 2,004 1,824
Conferences and training 200 392 - - 200 392
Speaker and guest gifts 500 500 - - 500 500
Other giving 4,200 4,259 2,974 3,718 7,174 7,977
Insurances and licences 1,211 1,068 - - 1,211 1,068
Children’s work 467 298 - - 467 298
Office administration and stationery 910 747 - - 910 747
Repairs and renewals 2,146 1,262 - - 2,146 1,262
Sundry expenses 1,155 733 - - 1,155 733
Interest on late paid PAYE/NIC 9 - - - 9 -
Depreciation 748 541 - - 748 541
___ ___ _ _ ___ __
81,157 75,253 3,190 3,718 84,347 78,971
Governance costs
Accountancy and independent examination 5,754 6,090 - - 5,754 6,090
(including £60 over-provision re prior year
(2023: £420 under-provision))
Trustees’ expenses 62 - - - 62 -
___ ___ _ _ ___ ___
Total Expenditure on Charitable Activities 86,973 81,343 3,190 3,718 90,163 85,061
======== ======== ====== ====== ======== ========

4. NET INCOMING RESOURCES

This is stated after charging:

2024 2023
£ £
Staff costs (note 5) 48,681 45,602
Trustees’ expenses 62 -
Depreciation (note 8) 748 541
Independent Examiner’s fees 414 390
======== ========

5. STAFF AND STAFF COSTS

Throughout the year under review, the charity employed three members of staff (2023: three) with aggregate emoluments of £48,681 (2023: £45,602) as follows:


emoluments of £48,681 (2023: £45,602) as follows:
2024 2023
£ £
Gross salaries 46,589 43,418
Employer’s national insurance contributions - -
Employer’s pension contributions 2,092 2,184
___ ___
48,681 45,602
======== ========

Total remuneration paid in respect of Key Management Personnel during the year was £45,420 (2023: £44,485).

Page 10

KC OUTREACH, SELBY (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

6. PENSION COSTS

The pension costs of £2,091 (2023: £2,184) in the year represent payments due to the defined contribution pension schemes operated in the names of the church leader and his wife. At the balance sheet date, contributions of £88 (2023: £276) were outstanding.

7. TAXATION

The company is exempt from corporation tax on income derived from its charitable activities.

8. TANGIBLE FIXED ASSETS

8. TANGIBLE FIXED ASSETS
Fixtures and
Equipment
£
COST
At beginning of year 26,481
Additions 1,356
Disposals -
___
At end of year 27,837
========
DEPRECIATION
At beginning of year 24,856
Charge for year 748
Adjustment on disposal -
___
At end of year 25,604
========
NET BOOK VALUE
At beginning of year 1,625
=======
At end of year 2,233
=======
9. DEBTORS
2024 2023
£ £
Gift Aid tax recoverable 17,586 15,005
Other debtors and prepayments 201 171
___ ___
17,787 15,176
======== ========
10. CREDITORS: Amounts falling due within one year
2024 2023
£ £
Sundry creditors and accruals 6,013 6,034
Taxation and social security 1,453 1,324
__ ___
7,466 7,358
======= ========

Page 11

KC OUTREACH, SELBY (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

11. STATEMENT OF FUNDS

STATEMENT OF FUNDS
Transfer
At between At
2024 1.4.23 Income Expenditure Funds 31.3.24
£ £ £ £ £
Unrestricted Funds 116,669 131,566 (86,973) (981) 160,281
========= ========= ======== ==== ==========
Restricted Funds
Regions Beyond Church, Pakistan (354) 380 - (26) -
Regions Beyond Special Offering - 1,627 (1,627) - -
Box of Hope - 340 (1,347) 1,007 -
Togo - 216 (216) - -
______ __ __ _ _____
Total Restricted Funds (354) 2,563 (3,190) 981 -
===== ======= ======= ====== ====
Total Funds 116,315 134,129 (90,163) - 160,281
========= ========= ======== ==== =========
Transfer
At Between At
2023 1.4.22 Income Expenditure Funds 31.3.23
£ £ £ £ £
Unrestricted Funds 98,142 100,611 (81,343) (741) 116,669
======== ========= ======== ==== =========
Restricted Funds
Regions Beyond Church, Pakistan 243 2,030 (2,627) - (354)
Regions Beyond Special Offering 100 - (100) - -
Box of Hope - 250 (991) 741 -
_ __ __ ______ ______
Total Restricted Funds 343 2,280 (3,718) 741 (354)
====== ======= ======= ===== =====
Total Funds 98,485 102,891 (85,061) - 116,315
======== ========= ======== ===== =========
Restricted Funds

Regions Beyond Church, Pakistan - Danish, the Pastor of a Regions Beyond Church in Lahore, Pakistan, as a Christian, was repeatedly denied promotion in his work, which was at a very basic pay level. He was then made redundant and became a full-time Church Pastor and church members pledged to support him financially by covering his ongoing wages costs. This fund has now been closed and, with the agreement of the donors, the balance on the fund was transferred to unrestricted funds.

Regions Beyond Special Offering - Regions Beyond is a diverse family of churches joined in apostolic partnership. The organisation is committed to planting and strengthening churches across the nations. A special offering taken in October/November 2023 was paid across in January 2024.

Box of Hope - Church members are donating, and the church is purchasing basic food and toiletry items to provide a food bank service to families in Selby who are struggling financially and this forms part of our outreach programme to a particular school in Selby. Costs in excess of donations are being met from general church funds.

Togo – Following three communion services in the year, church members were asked to contribute to a collection for a church in Togo, through a church member from Togo, who returns there several times a year.

Page 12

KC OUTREACH, SELBY (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

12. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Restricted
Funds Funds Total
£ £ £
Tangible fixed assets 2,233 - 2,233
Cash at bank and in hand 147,727 - 147,727
Other net current assets 10,321 - 10,321
_____ ______ _____
160,281 - 160,281
========== ===== ==========

13. CONTROLLING PARTY

Throughout the current and previous year, the charity was under the control of the Board of Trustees.

14. TRANSACTIONS WITH TRUSTEES AND CONNECTED PERSONS

The following payments to trustees have been made in accordance with the governing document of the charitable company:

J Lester is a director in Baines Jewitt, the firm of accountants which provide accountancy, payroll, trustee and secretarial services to the charity. The financial statements reflect annualised charges of £5,340 (2023: £5,700) for the provision of such services, including an over-provision in the sum of £60 (2023: under-provision £420) by reference to work completed in the prior year.

One trustee was reimbursed expenses of £62 (2023: £Nil) for attendance at trustees’ meetings.

During the year under review, trustees and other related parties made unrestricted gifts to the charity totalling £17,355 (2023: £16,620).