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2021-05-31-accounts

DocuSign Envelope ID: 4F8C9919-20D8-4ED3-AC47-0EE27224E566

Registered Charity No. 1095131

BETTER LIFE ASSEMBLY BIBLEWAY CHURCH

TRUSTEES REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 MAY 2021

DocuSign Envelope ID: 4F8C9919-20D8-4ED3-AC47-0EE27224E566

BETTER LIFE ASSEMBLY BIBLEWAY CHURCH FOR THE YEAR ENDED 31 MAY 2021 CONTENTS

Page
Church information 1
Report of the Trustees 2 - 3
Independent Examiners report 4
Receipts and Payments Account 5
Statement of Assets and Liabilities 6
Notes to the financial statements 7 - 8

DocuSign Envelope ID: 4F8C9919-20D8-4ED3-AC47-0EE27224E566

BETTER LIFE ASSEMBLY BIBLEWAY CHURCH FOR THE YEAR ENDED 31 MAY 2021 CHURCH INFORMATION

Page 1

Head Office Innovation Centre Medway
Maidstone Road
Chatham
ME5 9FD
Registered Charity Number 1095131
Pastor Pastor Phillip Thomas
Executive Committee (Trustees) Rev. Candy Thomas
Mrs Irene Franchi
Marjorie Duncan, appointed 28 February 2022
Bankers Santander
9 Nelson Street
Bradford
BD1 5AN
Independent Examiner Griffin Stone Moscrop & Co
Chartered Accountants
21-27 Lamb's Conduit Street
London
WC1N 3GS

DocuSign Envelope ID: 4F8C9919-20D8-4ED3-AC47-0EE27224E566

BETTER LIFE ASSEMBLY BIBLEWAY CHURCH FOR THE YEAR ENDED 31 MAY 2021 REPORT OF THE TRUSTEES

Page 2

The Trustees present their Annual Report and the Financial Statements of the Church for the year ended 31 May 2021.

1. Constitution

The constitution was adopted on 28 November 2002 and amended on 9 April 2006.

2. Objectives

The Church is a Pentecostal assembly based at Chatham to advance the Christian faith.

The Church provides motivational courses, youth conferences to teach people to lead non-believers to Christ and meet other Christians and have fun in the Lord. Women of Destiny courses to equip women and let them know that they are blessed by God, training and development classes to effectively educate and develop individuals, discipleship classes and power session to empower the believer. Better Life Assembly also runs a community Foodbank supporting families and children in the Medway towns.

3. Organisational structure

The Charity governing document stipulates that an executive committee of not less than three members who will meet twice a year with additional meetings when called.

The Church is lead by Phillip and Candy Thomas who report to the other trustees.

4. Trustees

Those who served during the year were as follows: -

Rev. Candy Thomas Mrs Irene Franchi Marjorie Duncan, appointed 28 February 2022

Trustees are recruited by personal recommendation and members are elected by majority vote of the members at the annual general meeting of the Church. Members are provided with appropriate training to undertake the role they will occupy within the church council.

5. Review of activities

Better Life Assembly is a Christian Ministry and community group that is founded and rooted in biblical principles and values. We believe that the Bible is the inspired Word of God and the divine and final authority for all Christian faith and life. We encourage individuals and families to grow in their personal relationships with Jesus Christ.

The community groups and food bank continues to build a reputation in and around the Medway towns for reaching out to the lost and broken-hearted, ministering, and serving them with notability and respect. The Coronavirus pandemic, however, posed a serious health risk to the BAME communities and the country as a whole of which our church is primarily comprised. The subsequent lockdown in March 2020 likewise posed economic hardship, mental health problems, and domestic problems for many families, particularly in BAME communities.

DocuSign Envelope ID: 4F8C9919-20D8-4ED3-AC47-0EE27224E566

BETTER LIFE ASSEMBLY BIBLEWAY CHURCH FOR THE YEAR ENDED 31 MAY 2021 REPORT OF THE TRUSTEES

Page 3

5. Review of activities continued

Better Life Assembly responded to the crisis by relocating our church’s functions to mobile and digital platforms. These include telephone, Zoom, streaming, and social media. We maintained physical contact with our members through Pastoral teams who made daily calls and distributed food parcels to members of our church and the community alike. As a church, we are continually recognized for our commitment to the community, families, and young people by equipping, mentoring, and empowering them to build better lives. We encourage families and young people in the community to reach their full potential by maintaining a healthy spiritual, physical and social life whilst continuing to adhere to government guidelines. Better Life Assembly operates in line with the constitution of the Church to advance the Christian faith we will achieve our goal through community groups, organized programs and lectures, powerful and prophetic words of God, and other evangelical outreach in line with the setup of the Church always to achieve its goals. Better Life Assembly has many outreach programs and ministry designed to impact the community, we have a plethora of ministries that includes activities for children, families, and young people, an annual conference for women and families in the community teaching and equipping them to live a better life in every area of their lives be it spiritually, physically, emotionally or financially.

6. Public Benefit

The trustees believe that the objectives and activities set out above provide public benefit.

7. Reserve policy

The trustees try not to hold a reserve, all monies, donations and grants are spent yearly in line with the objectives.

8. Independent examiner

The firm appointed to carry out the independent examination was Griffin Stone Moscrop & Co.

Signed on behalf of the Trustees

Rev. Candy Thomas Better Life Assembly Church Trustee Innovation Centre Medway Maidstone Road Date: 6 January 2023 Chatham ME5 9FD

DocuSign Envelope ID: 4F8C9919-20D8-4ED3-AC47-0EE27224E566

BETTER LIFE ASSEMBLY BIBLEWAY CHURCH FOR THE YEAR ENDED 31 MAY 2021 REPORT OF THE TRUSTEES

Page 4

Independent Examiner's Report to the Trustees of Better Life Assembly Bibleway Church

I report to the charity trustees on my examination of the accounts of the charity Better Life Assembly Bibleway Church for the year ended 31 May 2021 which are set out on pages 5 to 8.

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 charity’s 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.

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; or

  2. the accounts do not accord with those records.

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.

Reema Mistry ACA

Griffin Stone Moscrop & Co 21-27 Lambs Conduit Street London WC1N 3GS

Date: 6 January 2023

DocuSign Envelope ID: 4F8C9919-20D8-4ED3-AC47-0EE27224E566

BETTER LIFE ASSEMBLY BIBLEWAY CHURCH FOR THE YEAR ENDED 31 MAY 2020 RECEIPTS AND PAYMENTS ACCOUNT (GENERAL FUND)

Page 5

Receipts
Donations and conference income
Gift aid claims received
Interest received
Letting income
Grants
Total receipts
Payments
Admin fee
Rent (Jenkins Dale)
Advertising and marketing
Equipment hire
Fees/Gifts to musicians and performers
Speakers fees/expenses (conferences)
Utilities
Insurance
Donations
Travel and accommodation
Telephone
Church costs
Printing, postage and stationery
Computer and website costs
Building repairs and refurbishment
Sundry
Storage
Legal and professional fees
Accountancy and Independent Examiners fees
Rubbish clearance
Total payments
Net receipts / (payments) in the year
Cash funds last year end
Purchase of fixed assets
Debtors - Loan issued
Debtors - repayment of loan during the year
Creditors - Loans received
Creditors - repayments of loan during the year
Creditors - HMRC corporation tax paid
Cash funds this year end
2021
£
19,679
8,474
4
7,810
20,000
£55,967
55,967
8,202
1,000
5,125
1,365
11,446
-
1,490
5,985
-
376
1,065
-
519
315
260
476
1,215
6,024
1,044
400
46,308
9,659
855
7,276
-
10,600
-
14,800
1,000
-
- 200
8,238
2020
£
24,595
7,888
8
5,780
-
38,272
38,272
-
15,769
1,681
616
3,242
721
3,298
1,116
110
1,131
1,005
176
120
171
962
-
-
3,023
25
-
33,166
5,106
834
-
- 14,800
11,475
- 493
- 1,267
855

DocuSign Envelope ID: 4F8C9919-20D8-4ED3-AC47-0EE27224E566

BETTER LIFE ASSEMBLY BIBLEWAY CHURCH
FOR THE YEAR ENDED 31 MAY 2021
STATEMENT OF ASSETS AND LIABILITIES
Monetary Assets
Cash funds
Current account
Savings account
Non Monetary Assets
Assets
Fixtures and Equipment (note 3)
Debtor - Loan provided (note 4)
Liabilities
Creditor (note 5)
Accruals (note 6)
2021
£
237
8001
8238
5,888
10,600
16,488
16,544
400
16,944
Page 6
2020
£
105
750
855
574
14,800
15,374
15,744
11,696
27,440

Approved by the Trustees on 6 January 2023 and signed on its behalf by:

Rev. Candy Thomas Trustee

DocuSign Envelope ID: 4F8C9919-20D8-4ED3-AC47-0EE27224E566

BETTER LIFE ASSEMBLY BIBLEWAY CHURCH FOR THE YEAR ENDED 31 MAY 2021 NOTED TO THE ACCOUNTS

Page 7

1 Accounting policies

1.1 Basis of accounting

The Financial Statements have been prepared on a receipts and payments basis in accordance with Section 133 of the Charities Act 2011

1.2 Fixed assets

Fixtures, fittings and office equipment

Equipment used within the Church premises is depreciated on a straight line basis at 20%.

Fixed assets are capitalised over £1,000.

1.3 Incoming resources

Collections are recognised when received by or on behalf of the Church.

1.4 Grants receivable

Grants and donations are only included in the Receipts and Payments account when the Church has received them.

1.5 Resources used

Expenditure is recognised in the period in which it is incurred and allocated to the appropriate cost centre. Expenditure includes irrecoverable VAT.

1.6 Debtors

Debtors are recognised at the settlement amount.

1.7 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Provisions are measured at the best estimate of the amounts required to settle the obligation.

2 Funds

The Church only maintains a general fund.

DocuSign Envelope ID: 4F8C9919-20D8-4ED3-AC47-0EE27224E566

Page 8

BETTER LIFE ASSEMBLY BIBLEWAY CHURCH FOR THE YEAR ENDED 31 MAY 2021 NOTED TO THE ACCOUNTS

3 Fixed assets
4
5
Cost
Balance brought forward at 1 June 2020
Additions
Disposals
Balance carried forwatd at 31 May 2021
Depreciation
Balance brought forward at 1 June 2020
Charge for the year
Disposals
Balance carried forwatd at 31 May 2021
Net Book Value
As at 31 May 2021
As at 31 May 2020
Debtor
Other debtors
Creditors
Government Bounce Back Loan
Loan from Candy Thomas
HMRC - corporation tax
Fixtures &
Equipment
53,159
7,276
-
60,435
52,585
1,963
54,548
5,888
574
2021
10,600
2021
11,000
982
4,562
16,544


Total
53,159
7,276
-
60,435


52,585
1,963
-
54,548
5,888
574
2020
14,800
2020
10,000
982
4,762
15,744
  1. Government Bounce Back Loan was issued in response of COVID-19 in May 2020. First 12 months are interest free, thereafter annual interest is charged at 2.53%.

  2. As at 31 May 2021 £982 (2020 - £982) was due to Candy Thomas, Trustee of the charity. The provided is an interest free loan.

  3. A balance of £4,562 is owing to HMRC re. corporation tax. The charity is repaying this by agreed monthly instalments.

6 Accruals

Property lease rent
Accruals (professional fees)
2021
-
400
400
2020
10,231
1,465
11,696

Minor expenses are reimbursed to the Trustees.

8 Related Parties

Total donations received from Trustees during the year was £360.

During the year £5,537 was paid to Baygold for administrative work, a company in which Pastor Phillip Thomas is a director.

7 Trustees