## **NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH** **REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2024** **Charity Number 1093009** **Northern Lights Metropolitan Community Church** **Trustee Annual Report For the Year Ended 31 March 2024** The trustees are pleased to present their annual report together with financial statements of the charity for the year ended 31 March 2024. The financial statements comply with the Charities Act 2011, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). ## **Reference and administration details** Charity name: Northern Lights Metropolitan Community Church Registered charity number: 1093009 Charity's principal address: St James URC Northumberland Road Newcastle upon Tyne NE1 8JF The trustees who served during the period and up to the date of this report were Dr A Coombs – Secretary (appointed 24/04/2022) Mr J Davies – Treasurer (co-opted 13/09/2021 subsequently appointed 24/04/2022) Ms E Emeny (appointed 22/08/2020, stood down at end of term 24/04/2023) Rev K Millar (appointed 18/09/2022) Ms C Yeoh (appointed 23/04/2023) Independent Examiners: Michelle Wright MW Accounting, Bookkeeping & Training Woodgate House 5c Wood Street Gateshead NE11 9NP ## **Structure, governance and management** Northern Lights Metropolitan Community Church is a registered charity (no.1093009) and was registered on 17th July 2002. The charity is governed by its constitution adopted on 7th October 2001 and amended on 21[st] April 2002, 10[th] July 2005, 31[st] January 2016, 21[st] October 2018 and the 21[st] June 2020. Trustees are elected at the Annual Congregational Meeting of the charity and stand for a period of three years. Trustees can also be co-opted as required. For the majority of the financial year 2023-24 the Board comprised of four members with Dr A Coombs, Mr J Davies and the Rev K Millar serving throughout the full financial year. Ms E Emeny stood down from the Board at the end of her three-year term on the 24[th] April 2023 with Ms C Yeoh joining the Board following her election at the Annual Congregational Meeting of the 24[th] of April 2023. 1 **Northern Lights Metropolitan Community Church** **Trustee Annual Report For the Year Ended 31 March 2024** ## **Objectives and activities** The charitable objects of Northern Lights Metropolitan Community Church (NLMCC) are to advance the Christian religion by proclaiming the gospel of Jesus Christ in Newcastle and elsewhere by providing Christian fellowship, worship, witness, action and service. The main activities undertaken for the public benefit during the year have been as follows:- - Weekly Sunday worship services, the majority of these are in person; however we continue to livestream these online with over 20 joined each month online. - Leading special additional services online and in person and supporting other religious and LGBT+ organisations across the North East supporting and contributing to their events. - Offering different opportunities for worship and spiritual growth during the week, including Lunch, Laughter and Living providing a lunch and opportunity to join discussion. These are open to all. - We have taken offerings of food goods, clothes and financial donations to support local charities including the People’s Kitchen and supported fundraising through the denomination. - We established an online ‘house group’ for discussion and social links - We continued to work with “Rainbow Home”. We have continued to support this financially as well as offering prayer for them at the first Sunday service of each month. The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the Charity. ## **Achievements and performance** Achievements during the year were as follows:- The activities during this period (financial year 2023-24) have marked a period of growth and change in our Church as our new Pastor, Rev Kai Millar, who was appointed in September 2022 has become embedded in our community and Church life. They have introduced new activities, such as Lunch, Living and Laughter, which provides an opportunity for people to join together for fellowship, food and conversation around spiritual and social issues. This has been very well attended. They have also re-invigorated our existing worship and social activities, which has continued into the current financial year (2024-25). Through their efforts they have also started to re-engage us more closely with other Churches and LGBT+ groups across Newcastle and the North East. This remains the start of a process of renewal and refocusing for our Church has continued beyond the end of the financial year. We have continued to offer a unique place for people to engage in worship on a regular basis in an inclusive and authentic way. The on-line provision has continued to be developed with investment in new equipment starting the process to allow us to improve our livestream and reduce the set up required. In August 2023 Northern Lights MCC took a party of members to the Europe Network Gathering at the Corrymeela Community in Northern Ireland. This was an opportunity to engage more of the congregation in the wider MCC denomination and meet members from the other European churches in the denomination and engage in spiritual development. This was a well-supported and successful activity. We have continued to work with Rainbow Home to provide support to LGBT+ asylum seekers in the area although this remains a separate charity. In accordance with our statutes, the Board completed a review of the membership. The total active Membership at the end of April 2023 was 33. We are thankful to all who give their 2 **Northern Lights Metropolitan Community Church** ## **Trustee Annual Report For the Year Ended 31 March 2024** presence, time, talents and resources to support the work of the church and celebrate the love of God in our community, this gratitude is not just to the Members but to all who worship with us. ## **End of year (2023-24) Financial Position** The financial year 2023-24 included significant changes to our financial position as a charity. This was the first full year with an employed Pastor for a little while following the appointment of Rev Kai Millar in September 2022. This has resulted in a significant increase in our outgoings and had underpinned a proposed unbalanced budget with an expectation of drawing on our existing reserves to enable this. This was a considered decision for us to live our mission and grow for the future. During the year we managed to achieve a number of savings as intended resulting in a slightly lower expenditure of £33,714.58 over the year in contrast to the forecast £35,825. Our largest areas of expenditure was as expected related to employing a Pastor (46%) as well as covering the costs of administration (15%) (rent, insurance, communications costs). In line with our mission the majority of the rest of the expenditure was related to worship services (15%), social justice and giving (12%) and supporting the spiritual growth outside o worship services (8%) through events and retreats. Our congregation and members remain generous in giving, time, skills and financial resources with regular giving increasing in the year; however the main change to the financial position was the receipt of two sizable legacies following the sad death of two much-loved members of our community. This resulted in income of £96,228.58 which was significantly higher than the forecast £24,665. Due to this giving the overall reserves and financial position of the Church ended up significantly stronger than anticipated at the start of the year despite continuing to run a month on month deficit. This was discussed with the congregation and membership at the Annual Congregational Meeting and means that we remain able to maintain our work over the medium term with confidence. We remain committed to continue to make savings where possible and increase regular giving to reach a balanced budget in the medium term to ensure long-term sustainability but do so with reserves to support out work over a number of years. At the end of the Financial Year 2023/24 Northern Lights MCC was linked to three accounts which stood at: - CAF Bank (Current Account) - £70,353.43 (due to the receipt of the legacies) - Epworth (Deposit Account) - £25,900.91 - Paypal - £500 As of the 31[st] March 2024 Northern Lights MCC had three outstanding liabilities all since paid. £206.88 for the March 2024 assessment giving to the global denomination and £15.54 communications bill for March 2024 and £121.17 to reimburse a payment for a music license (One License). Gift Aid for the year will also be claimed in 2024-25 which is estimated to be approximately £3,500. 3 **Northern Lights Metropolitan Community Church** ## **Trustee Annual Report For the Year Ended 31 March 2024** ## **Trustees responsibilities in respect of the financial statements** 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 the year. ln preparing those financial statements the Trustees are required to - Select suitable accounting policies and apply them consistently - Make judgements and estimates that are reasonable and prudent - State whether applicable accounting standards and statements of recommended practice have been followed and - Prepare financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue in business. The trustees are responsible for keeping accounting records which disclose at any time with reasonable accuracy 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 charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## 31/01/2025 This report was approved by the trustees on ……………………. and signed on their behalf by ## James Davies James Davies (Jan 31, 2025 07:45 GMT) James Davies Treasurer 4 ## **NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES** For the year ended 31 March 2024 I report on the financial statements of Northern Lights Metropolitan Community Church for the year ended 31 March 2024, which are set out on pages 6 to 13. ## **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 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: - examine the accounts under section 145 of the Charities Act, - 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 - to state whether particular matters have come to my attention. ## **Basis of independent examiner's statement** My examination was carried out in accordance with general Directions given by the Charity Commission. 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 the 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 material matters have 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) Regulations 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. Michelle Wright MW Accounting, Bookkeeping & Training Woodgate House 5c Wood Street Gateshead NE11 9NP Date: 31/01/2025 5 ## **NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH** ## **RECEIPTS AND PAYMENTS ACCOUNT** For the year ended 31 March 2024 |5
Other trading activities
6
7
**Payments**
8
Operation of the charity
**_Total expenditure_**
**_Net movement of funds_**
Charitable activities
**_Total income_**
Donations and legacies
**Receipts**
Investments
Notes
**_Total funds carried forward_**
**Reconciliation of funds**
Total funds brought forward|Unrestricted
Funds
£
94,225
763
1,240
96,228
33,714
33,714
62,514
34,240
96,754|Restricted
Funds
£
-
-
-
-
-
-
-
-
-|**Total**
**2024**
**£**
**94,225**
**763**
**1,240**
**96,228**
**33,714**
**33,714**
**62,514**
**34,240**
**96,754**|Total
2023
£| |---|---|---|---|---| |||||23,604
60
14| |||||23,678| |||||23,633| |||||23,633| |||||45
34,195| |||||34,240| The Receipts and Payments Statement includes all gains and losses recognised in the year. All receipts and payments derive from continuing activities The notes on pages 8 to 13 form an integral part of these accounts. 6 Charity Number 1093009 ## **NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH** ## **STATEMENT OF ASSETS AND LIABILITIES** As at 31 March 2024 |**Cash funds**
Current account
**_Total cash funds_**
**Liabilities**
9
Other
15
**_Total assets_**
Accountancy and independent
examination
Notes|Unrestricted
Funds
**£**
96,754
**96,754**
150
344
**494**|Restricted
Funds
**£**
-
**-**
-
-
**-**|**Total**
**2024**
**£**
96,754
**96,754**
150
344
**494**|Total
2023
**£**| |---|---|---|---|---| |||||34,240| |||||**34,240**| |||||-
-| |||||**-**| The notes on pages 8 to 13 form an integral part of these accounts. |Treasurer
These financial statements were approved by the Board on:
and are signed on its behalf by:
James Davies|31/01/2025| |---|---| ||James Davies (Jan 31, 2025 07:45 GMT)
James Davies| ||| 7 ## **NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 March 2024 ## 1 **Accounting Policies** The accounts have been prepared on the receipts and payments basis. An audit is not required by the charity's constitution and has not been requested by the trustees. ## 2 **Basis of accounting** ## 2.1 **Preparation of the accounts on a going concern basis** The charity reported total unrestricted funds at the year end of £96,754 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern. The financial statements have been prepared on a going concern basis. The Trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. The Trustees are of the view that the immediate future of the charity, for the next 12 months is secure and that on this basis the charity is a going concern. ## 3 **Receipts** ## 3.1 **Recognition of receipts** Receipts are recognised when the charity has received the receipt. ## 3.2 **Grants and donations** Income from government and other grants are recognised when the charity has received the funds. ## 3.3 **Fund accounting** Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of 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 solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. ## 4 **Payments and liabilities** ## 4.1 **Liability recognition** Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. ## 4.2 **Charitable activities** Payments on charitable activities includes the costs of supporting the local community as well as other activities undertaken to further the purposes of the charity and their associated support costs. 8 ## **NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 March 2024 ## 4.3 **Governance and support costs** Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. ## 4.4 **Liabilities** The charity has liabilities which are measured at settlement amounts less any trade discounts. ## 4.5 **Provision for liabilities** A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. 9 ## **NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 March 2024 |**Analysis of receipts**
5
**Donations and grants**
Cash offerings
Gift aid
Donations/deisgnated gifts
Contingency fund (other/misc)
Eric Horner & Ann Mitcheson
Legacy
6
**Other trading activities**
Other income
7
**Income from investments**
Committed giving
Bank interest|Unrestricted
Funds
£
18,331
782
5,203
1,051
4,669
64,188
94,225
763
763
1,240
1,240|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2024**
**£**
**18,331**
**782**
**5,203**
**1,051**
**4,669**
**64,188**
**94,225**
**763**
**763**
**1,240**
**1,240**|Total
2023
£| |---|---|---|---|---| |||||16,356
234
4,284
2,730
-
-| |||||23,604| |||||60| |||||60| |||||14| |||||14| Receipts were £96,228 (2023: £23,667) of which £96,228 was unrestricted or designated (2023: £23,667) and £0 was restricted (2023: £16,852) 10 ## **NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 March 2024 ## **Analysis of payments on charitable activities** |8|**_Charitable payments_**
Direct costs
Support costs
Rainbow Home
UFMCC special offerings
Office costs
Insurance
Telephone
Payroll charges
Bank charges
Other expenses
Governance costs
Music and video licence
Rent
Equipment and supplies
Independent examiner's fees for reporting on
the accounts
Pastor salary
Pastors pensions
Pastoral appointment
Lunches and socials
Travel expenses
Pride
Website
Harship fund
Board costs|Unrestricted
Funds
£
15,388
439
-
210
3,179
385
7,380
1,320
368
-
-
2,205
-
1,322
-
599
-
-
635
284
-
33,714|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2024**
**£**
**15,388**
**439**
**-**
**210**
**3,179**
**385**
**7,380**
**1,320**
**368**
**-**
**-**
**2,205**
**-**
**1,322**
**-**
**599**
**-**
**-**
**635**
**284**
**-**
**33,714**|Total
2023
£| |---|---|---|---|---|---| ||||||6,321
489
785
1,230
456
-
7,380
1,100
369
150
61
1,989
120
-
583
1,164
77
115
171
110
962| ||||||23,633| Payments on charitable activities were £33,714 (2023: £23,622) of which £33,714 was unrestricted or designated (2023: £23,622) and £0 was restricted (2023: £16,852) ## 9 **Fees for examination of the accounts** |Independent examiner's fees for reporting on the accounts|**2024**
**£**
**150**
**150**|2023
£| |---|---|---| |||-| |||-| There were no other fees paid to the examiner (2023: £nil) ## 10 **Analysis of staff costs and the cost of key management personnel** |Pension costs (defined contribution pension plan)
Salaries and wages
Social security costs|**2024**
**£**
**14,625**
**763**
**439**
**15,827**|2023
£| |---|---|---| |||6,321
-
489| |||6,810| No employee received remuneration above £60,000 (2023: nil) The key management personnel of the charity, comprise the pastor and the trustees. The total employee benefits of the key management personnel of the charity were £15,827 (2023: £6,810). 11 ## **NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 March 2024 ## 11 **Staff numbers** The average monthly head count was 1 staff (2023: 1 staff) and the average monthly number of full-time equivalent employees during the year were as follows: |Charitable activities
The parts of the charity in which the employee's work|**2024**
**Number**
**1.0**
**1.0**|2023
Number| |---|---|---| |||1.0| |||1.0| ## 12 **Transactions with trustees** None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity. ## **Trustees' expenses** No trustee expenses have been incurred in the year. ## **Transaction(s) with related parties** There have been no related party transactions in the reporting period. ## 13 **Corporation 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 objectives. ## 14 **Cash at bank and in hand** |Cash at bank and in hand
15
Telephone
Assessments
Licence fee
**Liabilities**|**2024**
**£**
**96,754**
**96,754**
**2024**
**£**
**207**
**16**
**121**
**344**|2023
£| |---|---|---| |||34,240| |||34,240| |||2023
£| |||171
-
-| |||171| ## 16 **Events after the end of the reporting period** No events requiring adjustment to the accounts have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period. 12 ## **NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 March 2024 ## 17 **Analysis of charitable funds** ## **Analysis of movements in unrestricted funds** ## **For the year ended 31 March 2024** |**Unrestricted funds**
General unrestricted fund
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
34,240
34,240|**Incoming**
**resources**
£
96,228
96,228|**Resources**
**expended**
£
( 33,714 )
(33,714)|**Transfers**
£
-
-|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---| ||||||**96,754**| ||||||**96,754**| ## **For the year ended 31 March 2023** |**Unrestricted funds**
General unrestricted fund
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
34,195
34,195|**Incoming**
**resources**
£
23,667
23,667|**Resources**
**expended**
£
( 23,622 )
(23,622)|**Transfers**
£
-
-|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---| ||||||**34,240**| ||||||**34,240**| ## **Purpose of unrestricted funds** General unrestricted fund The 'free reserves' of the charity ## 18 **Capital commitments** As at 31 March 2024, the charity had no capital commitments (2023: £nil) ## 19 **Analysis of net assets between funds** Cash at bank and in hand Cash at bank and in hand |Unrestricted
Funds
£
96,754
96,754
Unrestricted
Funds
£
34,240
34,240|Restricted
Funds
£
-
-
Restricted
Funds
£
-
-|**Total**
**2024**
**£**| |---|---|---| |||**96,754**| |||**96,754**| |||**Total**
**2023**
**£**| |||**34,240**| |||**34,240**| 13