2022-03-31-accounts

UNION ROAD COMMUNITY CHURCH

(OSWALDTWISTLE)

REPORT AND ACCOUNTS

YEAR ENDED 31ST MARCH 2022 (Registered Charity Number 1093218)

UNION ROAD COMMUNITY CHURCH (OSWALDTWISTLE)

REPORT AND ACCOUNTS - 2022

CONTENTS

	Page
Trustees’ report	1 - 5
Report of the independent examiner	6
Statement of financial activities	7
Balance sheet	8
Notes to the accounts	9 - 11

Page 1

UNION ROAD COMMUNITY CHURCH (OSWALDTWISTLE)

TRUSTEES` REPORT

YEAR ENDED 31ST MARCH 2022

Charity Registration Number: 1093218

The Trustees of Union Road Community Church (Oswaldtwistle), Lancashire (“the Church”), formerly called “The Christian Institute Church (Oswaldtwistle)”, are pleased to present their annual report and financial statements for the accounting year, 2021-2022, according to the format outlined in the Charity Commission`s guidelines .

Structure, Governance and Management

The charity is an independent evangelical church, though we are a member of the Evangelical Alliance, a national non-denominational organisation. We have been based in the small town of Oswaldtwistle in East Lancashire since the Church`s foundation in 1901, and have continued to exercise an active Christian ministry in the local and wider communities. In August 2015 we appointed the Rev. Arnot Bridges as a part-time Senior Team Leader and we made a further appointment in April 2022, engaging the Rev. Duncan Allton initially as an Associate Team Leader and now recognised as our Senior Team Leader and paid a full-time salary, with both employees supported by the voluntary efforts of our leadership team and our faithful, committed, members. Following the adoption of the new Constitution, our key governing document, by the membership on 23[rd ] June 2002 and the subsequent registration of the Church with the Charity Commission, all those formally and actively exercising leadership are now recognised as Trustees. An amendment to the Constitution was approved by the membership on 9[th] September, 2018, to set up a new leadership team consisting of at least five persons which superseded the traditional distinction between the roles of elders and deacons and has enabled us to develop a more flexible and effective structure to lead the Church. The leadership team in 2021-2022 consisted of the following individuals and roles::

Rev. Arnot Bridges (Senior Team Leader, now Associate Team Leader from Nov 2022) Mrs. Angela Bridges

Dr. Mark Haydock - Holding Trustee Mr. David Legg Mrs. Dawn Preston Mrs. Heather Radler (now Roberts) - Treasurer

As noted above Rev Duncan Alton was appointed to the leadership team in April 2022 as was Mrs Alison Alton.

Appointment Process: New Team Leaders are chosen by unanimous agreement of the existing leadership team following consideration of the views of the wider membership. All nominations of the leadership team are ratified by members at a full meeting.

Decision-making Procedures: Because we were still subject to Covid-19 restrictions during the early months of 2021-22, we continued to adapt our internal decision-making. When the government guidelines permitted, the Team Leaders met in person at least once a month to provide spiritual oversight and direction for the Church and to administer our day-to-day practical needs and our financial and property resources. Whenever possible during the year, the whole leadership team sought to discuss specific objectives and strategies for the future, to engage in training and skills enhancement, and to review and, where necessary, update procedures, policies and governance structures. In addition, the Holding Trustees meet when required to make major decisions related to the Churchs buildings, other assets, and liabilities. The Constitution specifies that formal members meetings are held at least twice per annum for the leadership to inform and consult members about the Churchs affairs and for the opportunity to vote on particular issues and recommendations, which during the successive lockdowns we had adapted by means of written bulletins and postal ballots of the membership. The subsequent lifting of restrictions by summer 2021 has allowed us to resume inperson members meetings.

Risk Assessment: Because of the inevitable risks associated with the Churchs programme of activities for children and young people, especially in the current climate of heightened concern over child safety, we require full DBS disclosures for any person involved with these ministries, as set out in the Churchs Child Protection Document. Because the Church`s worship services and other activities are open to the general public (except during lockdown), the Trustees ensure that any buildings we own or use are covered by Public Liability insurance, and that any employees are similarly protected against third party claims.

Page 2

UNION ROAD COMMUNITY CHURCH (OSWALDTWISTLE)

TRUSTEES` REPORT (continued)

YEAR ENDED 31ST MARCH 2022

Charitable Aims and Activities

The general aims of the Church are fivefold, as defined in the Constitution:

• The promotion of God`s glory.

• The furtherance of the Gospel of Jesus Christ.

• The salvation and discipling of eternal souls.

• The support of the needy.

• The service to the local community.

Review of Achievements and Performance

In the 2020-2021 Trustees` Report, the leadership team defined the following objectives for the Church in 2021-2022:

• 1) To complete training for Healing on the Streets (HOTS) early in 2022.

• 2) To embed the interactive/exploratory model of worship as a definite approach for inclusion of new families with a regular Sunday service along those lines rather than the more traditional style of Sunday worship (once a month minimum).

• 3) To include situational flexibility as part of a developing strategy, not simply as a pragmatic response to challenges such as Covid-19 but as a point of missional theological praxis which will impact the teaching side of church life.

• 4) To embed team-based and thematic preaching as regular practice, rather than as an intermittent development. This will reframe in-house mentoring of the leadership team.

• 5) To support the sense of “belonging” and inclusion of attendees within the life of the Church, with the possibility of a constitutional change about membership.

• 6) To complete the clearance of the outstanding mortgage debt during the financial year.

Significant progress has been made by the Church in achieving most of these objectives during 20212022. Like many other faith communities, the Church faced the ongoing problems of the impact of the Covid-19 pandemic during the early months of this period.

• As part of our development of Church life the most significant change was the appointment of the Rev. Duncan Allton as Senior Team Leader in a full-time salaried capacity, with effect from November 2022. The Rev. J Arnot Bridges continues as Associate Team Leader in a nonsalaried capacity.

• We have sought to develop a more interactive worship approach in several ways, firstly, by embedding this worship style in a monthly all-age event (Sunday main service) and, secondly, by making regular Sunday worship more interactive and inclusive with a range of strategies to encourage members to participate in times of community/intercessory prayer. Finally, we have sought to directly involve congregational members (not just the leadership team) in the delivery of Sunday services, by reading Scripture passages and inclusion in interactive elements of all-age worship.

• In terms of the two objectives of using the Foodbank as a pastoral/missional base of ministry, with potential for an “organic church” development, and, secondly, of exploring the potential of “organic congregation” models in community settings, we have seen unexpected progress in these areas linked to our appointment of the Rev. Allton. A number of Foodbank clients approached him to ask whether the Church would host a Communion service after the Tuesday am Foodbank. Though this was unforeseen, we held a number of short interactive Communion services, in line with exploring the value of “belonging before believing”.

Page 3

UNION ROAD COMMUNITY CHURCH (OSWALDTWISTLE)

TRUSTEES` REPORT (continued)

YEAR ENDED 31ST MARCH 2022

The Rev. Allton has shown us that there is the potential of using these activities to develop an organic church for Foodbank clients and service team members, not in community “satellite” settings but as a second internal missional “congregation”.

• A similar potential exists to be explored with our Noah’s Ark meetings for pre-school children and their mothers, fathers and carers. Once more this has underlined the importance of “belonging before believing” and the pastoral missional base of ministry, together with situational adaptability, as core values for the fellowship. To further emphasise this, the pastoral team have seen a significant growth in Foodbank clients asking for aspects of pastoral care, ie. counselling, advice & prayer for healing and situational needs. Christmas 2022 saw us risk offering to host a Christmas dinner for clients, Church members and attendees. This provided a small but potentially significant opening for “organic church” development, not as anticipated beyond the Church but with the possibility of the development of two new congregations, which would meet other than on Sundays. Finally, we will continue to explore linkages with a local surgery‘s project to extend their excellent service by means of a health/wholeness prayer clinic.

• There have been significant developments following the end of the Covid restrictions in our relationship with Moor End Primary School, together with White Ash and Broadfield Schools which have become unplanned extensions of our deliberate missional policy of serving the community and support of the needy (as outlined in the constitution.

• We are currently renewing contact with Moor End School which the Church has “adopted” for the purposes of ongoing spiritual, pastoral and community care. The school has a new head & learning mentor with whom we have established relationships. Prior to Christmas 2022 we hosted a well-attended Messy Church event, leading to some significant pastoral conversations. We are currently negotiating to host a similar event in Easter 2023. We will continue to monitor and cultivate our relationship with Moor End, with an eye on the possibility of Messy Church events developing into a “pastoral hub” based in the school community.

• Ongoing relationships with White Ash Primary School have developed into a regular Friday am “Story Time” where pupils with special educational needs from a mix of two classes, together with staff members, have an interactive session followed by basic refreshments. The school invited one of our team leaders to become a governor in 2022, but unfortunately work pressures meant we were unable to meet the request.

• One of our new members works at Broadfield School which also falls into the SEN category. We currently host a small group of post-16 pupils who come and do teacher- supervised cleaning after the Tuesday am Food Bank, enabling them to achieve a Community Service Certificate. We hope this may be a developing relationship under the rubric of “care for socially needy” members of the local community. Both SEN schools often struggle to find organisations & venues to accommodate their pupils for community-based activities. These last two extensions of the Church`s mission have been “unplanned” responses, underlining our need to have situational flexibility as a core value of our missional outlook.

• This year Mrs. Joan McIvor and another senior church member completed the Encounter School of Ministry (ESOM) course provided by Causeway Coast Vineyard Church in Coleraine, N. Ireland, via their online teaching programme. Leadership team members have also completed HOTS (Healing on the Streets) training.

• Following positive discussion at a special General Members Meeting, the current membership voted almost unanimously to clear what was left of the outstanding mortgage by the end of 2021. The Church is now debt-free, releasing resources to support our missional vision and to develop our missional ministry.

Page 4

UNION ROAD COMMUNITY CHURCH (OSWALDTWISTLE)

TRUSTEES` REPORT (continued) YEAR ENDED 31ST MARCH 2022

Plans and Objectives for 2022-2023 and beyond

• 1) To pursue new organic church developments whereby Food Bank (Tues/Sat) become “congregations”, with the possible extension of this approach to parents in Noah’s Ark who are attendees at our all-age worship services but find Sundays difficult to attend.

• 2) To change prior thinking which essentially saw URCC as a “hub” congregation for the development of satellite congregations in other non-church venues away from URCC, to an approach centred around the development of new “congregations” based at the building but not necessarily attending the established Sunday service.

• 3) An objective in the medium term is for team/thematic teaching under the rubric of Spiritual Formation (Discipleship), seeking to renew current members’ commitment & to develop newer attendees with little or no prior “spiritual” background.

• 4) A full congregational discussion of what Church Membership entails as noted above, seeking to renew current members’ commitment & encourage the growth of newer attendees with no previous “spiritual” background. This discussion may lead to some minor but significant constitutional change as a re-working of our rubric of membership.

• 5) Under our policy of deeply embedding missional theology as vital to ongoing development we will actively pursue a policy of “continual development” (often labelled continuous professional development ), not only of future leaders but of members/attendees, using the mentoring group to grow skills of ministry, both in theory and praxis, as a basis for future numerical/spiritual growth. The leadership team sees this as a necessary response to the major cultural shifts in society, rather than as an ad hoc/secondary approach.

Financial Review

General Fund: In 2021-2022, the General Funds total income, primarily from members direct contributions, was £24,313 and expenditure (including depreciation) amounted to £20,100, leaving a surplus of £4,213. During this financial year the Trustees have continued to manage the higher running costs associated with inflation, especially of energy bills, and with use of our building during the pandemic.

Building Fund: In March 2009, a mortgage of £125,000, repayable over 20 years, had been completed with Stewardship, a Christian financial services organisation. During the financial year, income to service this liability from designated gifts and deeds of covenant totalled £2,737 while total expenditure, consisting of mortgage interest, fees and capital repayment, amounted to £9,199. The capital balance outstanding on the mortgage, which had been £8,734 at the start of the year, had been redeemed in full by December 2021.

Gift Aid: Members who are eligible taxpayers are encouraged to join the Gift Aid scheme.

Giving to other causes: The Church had decided to suspend temporarily its regular tithes and special offerings to a range of other charities, local, national and international. Consequently, giving to other causes amounted to £128 in 2021-2022, much lower than in the years prior to 2020.

Page 5

UNION ROAD COMMUNITY CHURCH (OSWALDTWISTLE)

TRUSTEES` REPORT (continued)

YEAR ENDED 31ST MARCH 2022

Financial Review (continued)

Reserves Policy: Unrestricted liquid funds are needed to sustain and develop the day-to-day operations of the Church. The Trusteespolicy is that unrestricted reserves should be managed, firstly, to avoid the need to realise fixed assets for the Churchs current use, and, secondly, to cover at least 6 months` current expenditure, especially salary costs. The level of reserves is reviewed regularly by the Trustees, usually once a month.

In the light of the above information, the Trustees are satisfied that the Church is financially able to meet its regular commitments and liabilities in the next accounting year, 2022-2023. The Trustees have continued to assess monthly any major financial risks to which the Church may become exposed, concerning both our day-to-day general work and, especially, the building project.

Signed on behalf of the Trustees: Mark Haydock By Mark Haydock

Dated: 30th January 2023

Page 6

REPORT OF THE INDEPENDENT EXAMINER TO

THE TRUSTEES OF UNION ROAD COMMUNITY CHURCH (OSWALDTWISTLE)

I report to the trustees on my examination of the accounts of the charity for the year ended 31st March 2022 which are set out on pages 7 to 11.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the trustees accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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 the seeking of 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

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

• 1) accounting records were not kept in respect of the charity as required by section 130 of the Act;

• 2) the accounts do not accord with those records; or

• 3) the accounts do 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 no concerns and 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

Carlton G Cooper

........................................................... 30th January 2023

Carlton G. Cooper, FCA

61 Woodfield Avenue Accrington Lancashire BB5 2PJ

Page 7

UNION ROAD COMMUNITY CHURCH (OSWALDTWISTLE)

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31ST MARCH 2022

			2022		2021
		Unrestricted	Restricted	Total	Total
		funds	funds
INCOME	Note	£	£	£	£
Offerings, collections & legacies	2	24,163	2,737	26,900	30,157
Foodbank donations and grants		-	5,543	5,543	8,301
Noah’s Ark toddler group		-	546	546	-
Other income		150	-	150	-
Investment income		-	1	1	11
		__	__	__	__
Total income		24,313	8,827	33,140	38,469
		__	__	__	__
EXPENDITURE
Charitable activities
Salaries and pension		12,867	-	12,867	12,841
Missionary, workers support and other		128	-	128	109
causes
Church events		-	-	-	-
Depreciation		582	8,389	8,971	10,443
Telephone and internet		290	-	290	322
Repairs and outside maintenance		895	-	895	2,074
Insurance		1,271	-	1,271	1,231
Light and heat		1,748	-	1,748	1,894
Loan interest and fees		-	465	465	734
Licences and subscriptions		994	-	994	807
Teaching, training, etc		170	-	170	143
Sundry expenses		819	106	925	745
Foodbank expenses		-	8,524	8,524	4,301
Noah’s Ark toddler group		336	447	783	-
		__	__	__	__
		20,100	17,931	38,031	35,644
		__	__	__	__
Governance Costs
Professional fees		-	-	-	-
		__	__	__	__
		-	-	-	-
		__	__	__	__
Net incoming/ (outgoing) resources
for the year		4,213	(9,104)	(4,891)	2,825
Transfers between funds		(6,231)	6,231	-	-
Total funds brought forward		111,082	434,726	545,808	542,983
		__	__	__	__
Total funds carried forward		109,064	431,853	540,917	545,808
		===========	===========	===========	===========

In 2021 restricted funds income of £15,750 was received and expenses of £14,649 was incurred.

Page 8

UNION ROAD COMMUNITY CHURCH (OSWALDTWISTLE)

BALANCE SHEET

31ST MARCH 2022

			2022	2021
	Note	£	£	£ £
Fixed assets
Tangible assets	5		523,261	532,232
Current assets
Debtors		3,984		1,720
Cash at bank and in hand		14,122		21,040
		_______		_______
		18,106		22,760
		_______		_______
Liabilities: amounts falling
due within one year
Mortgage loan	6		-	8,734
Creditors and accruals		450		450
		_______		_______
		450		9,184
		_______		_______
Net current assets			17,656	17,379
			_______	_______
Net assets			540,917	542,983
			=============	=============
Funds
Unrestricted – General Purposes	7		109,064	111,082
Restricted	7		431,853	434,726
			_______	_______
			540,917 =============	545,808 =============

Approved by the Trustees on 30th January 2023 and signed on their behalf by:

Angela Bridges

............................................................... Mrs A Bridges – Trustee

Page 9

UNION ROAD COMMUNITY CHURCH (OSWALDTWISTLE)

NOTES TO THE ACCOUNTS

YEAR ENDED 31ST MARCH 2022

1. Accounting policies

The accounts have been prepared in accordance with the Statement of Recommended Practice: “Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (“the Sorp”) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The particular accounting policies are described below.

a) Accounting convention

The accounts are prepared under the historical cost convention.

b) Donations

• i) Donations and gifts under deeds of covenant, together with the associated income tax recoverable, are recognised as income when the donation is received.

• ii) Other donations and gifts received are credited to the income and expenditure account in the period they are received.

c) Depreciation

Depreciation is calculated so as to write off the cost of the asset over its useful economic life as follows:

	Land	-	nil
	Buildings	-	2% per annum
	Equipment	-	10%-20% per annum
2.	Offerings, Collections & Legacies		2022	2021
			£	£
	Offerings, covenants and other collections		26,900	25,157
	Legacy		-	5,000
			==============	=============
3.	Expenditure		2022	2021
			£	£
	Included within expenditure for the year are	the following costs:
	Staff costs		12,867	12,841
	Reporting accountants’ fees:
	- Independent Examination Fee		-	-
			==============	==============
	There was 1 employee during the year (2021– 1).

Page 10

UNION ROAD COMMUNITY CHURCH (OSWALDTWISTLE)

NOTES TO THE ACCOUNTS

YEAR ENDED 31ST MARCH 2022

4. Trustees’ remuneration, expenses and other transactions

One of the Trustees, the senior team leader, received remuneration as disclosed in note 3 above. No remuneration or reimbursement of expenses was paid during the year to any other trustee or to any person known to be connected with any trustee.

In common with most charities the Trustees make donations to the charity.

Tangible fixed assets	Land and	Fixtures and	Total
	buildings	equipment
	£	£	£
Cost
At 1st April 2021	602,140	55,241	657,381
Additions	-	-	-
	__	__	__
At 31st March 2022	602,140	55,241	657,381
	__	__	__
Depreciation
At 1st April 2021	75,082	50,067	125,149
Charge	6,600	2,371	8,971
	__	__	__
At 31st March 2022	81,682	52,438	134,120
	__	__	__
Net book value
At 31st March 2022	520,458	2,803	523,261
	=============	=============	=============
At 31st March 2021	527,058	5,174	532,232
	=============	=============	=============

5. Tangible fixed assets

6. Mortgage loan

The mortgage loan was fully repaid during the year.

Page 11

UNION ROAD COMMUNITY CHURCH (OSWALDTWISTLE)

NOTES TO THE ACCOUNTS

YEAR ENDED 31ST MARCH 2022

7. Statement of funds

Statement of funds
	Unrestricted	Restricted	Total
	£	£	£
Tangible assets	93,980	429,281	523,261
Current assets	15,534	2,572	18,106
Liability: amounts falling due within one year	(450)	-	(450)
	______	______	______
	109,064	431,853	540,917
	============	============	============

The restricted funds comprise amounts raised, given or transferred from unrestricted funds toward the building project, Noah’s Ark toddler group and the Foodbank.