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2022-03-31-accounts

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2022 Page 1

-Company Number: 4699914

CHRISTIAN UK FAMILY CENTRE LIMITED

ANNUAL REPORT AND ACCOUNTS

YEAR ENDED 31st March 2022

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2022 Page 2

CONTENTS PAGES
Contents Page 2
Trustees Report
▪
Company and Charity Information		 3
▪
Annual Review of Activities		 4
Statement of Financial Activities 5
Balance Sheet 6-7
Notes to the Accounts 8-11
Accountants Report on unaudited accounts {for Companies House} 12
Independent Examiner’s Report for Charity Commissioners 13

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2022 Page 3

DIRECTOR TRUSTEES REPORT

The Director trustees present their report for the year ended 31st March 2022

The Director and Charity Information

Rev Roy Kurian Varghese (Chairman) Rev Michael Oliver Mark Mckeever (Company Secretary) Rev Gustaf duPlessis

CHRISTIAN UK FAMILY CENTRE LIMITED

YEAR ENDED 31st March 2022 Page 4

ANNUAL REVIEW OF ACTIVITIES

a. Charities objectives and principal activities

Christian UK Family Centre's objectives and principal Activities continue as they were in previous years.

b. Present position

The three UK churches have made progress in different ways in their ministry and church progress. Once again, the focus had been in consolidating the gains made, developing their respective leaders, strengthening finances, and enlarging their churches.

i) Calvary Christian Centre, Belfast – the building was closed for covid, and all meetings were held through zoom meeting. Beginning of 2021 we started back our physical meeting in church, we lost some of the members as some are fearful to attend the church. We also started back our Bible study on every Wednesday.

An outreach for the community “Happy Nappy" mum's and toddlers was back, and the response was overwhelming. We divided them into 2 groups just to keep the social distancing. We also have a Christmas outreach with the mum's and toddlers’ group for people from the community and their family to join us. Gave out lots of food hampers over the Christmas season to the many needy families in the community.

ii) Victory Family Centre, Glasgow – throughout 2021 we were holding our services on YouTube n other meetings on zoom. Finally in October 2021 we were given permission to use our refurnished church building at 404 Hawthorn Street G22 6RU. It was great to go back in person to worship. But some of the members had didn’t join us out of fear of covid or for other reasons. But God has been faithful in adding new members to the church.

In 2022 we have started a Help to Hope Drop In for people from the community on every Tuesdays n it has benefitted many who have been affected by the restrictions of the covid. We also started the Food bank with Trussell Trust, and this has benefitted many locals and asylum seekers during this time of rising cost. The Food bank is on every Tuesdays. Most of the renovations for the building is over and our focus is reaching out to the Community.

iii) Victory Family Centre, Liverpool – the church has been meeting on zoom for a good part of 2021. We were on the lookout for a more permanent place for our worship place. On 1[st] June we were able to lease a room at Hanson Road in Fazakerley, an ideal place for our church. In August we were able to meet for our services in person and Dan was prayed in as leader of the church, with Gustaf taking an oversight role.

We started Food & Fellowship once a month – the focus mainly being around building relationship, and the other was a workshop style service – where we have been able to explore certain subjects more in-depth. Both of these have been very successful. F&F being consistently the most well attended.

Dan took some time-out to deal with a personal issue going into the new year, so Gustaf stepped in to help out for a season and Kim took on a much more prominent role.

At the start of 2022 we also started to get the worshippers together weekly, to practice together and to teach the group.

We have seen a small amount of growth over the year and a team of committed people have started to form around us.

c. Reporting Accountant

In preparing this report and these accounts we are grateful to our Chartered Accountant, David R S Welch FCA DChA. The accounts have been prepared in accordance with the Charity Commissioners guidelines for an independent Examination and are presented for your approval. The Trustees for the year ending 31st March 2022 is attached for approval. Approved by the Trustee Directors on 26th September 2022 and signed on their behalf by

Roy Varghese Chairman & Director

CHRISTIAN UK FAMILY CENTRE LIMITED

YEAR ENDED 31st March 2022 Page 5

STATEMENT OF FINANCIAL ACTIVITIES

INCOME & EXPENDITURE ACCOUNT {COMBINED A/C}

RESOURCES RECEIVED
FROM MAIN OBJECTIVES OF CHURCH
Offerings- Tithes & Freewill Offerings
Working Support from VFC {Singapore}
MFP{Missions Faith Pledge} Monies Received
Building Fund Monies Received
Gift Aid Income Tax Reclaims received
Other Income
Singapore gift to help fund Glasgow Church
TOTAL INCOME FROM MAIN OBJECTIVES
INVESTMENT INCOME RECEIVED
OTHER INCOME
TOTAL RESOURCES RECEIVED
RESOURCES EXPENDED
MAIN OBJECTIVES OF CHURCH
PASTORAL SALARIES & TRAVEL
MISSIONARY FAITH PLEDGE
CHURCH FABRIC COSTS
DEPRECIATION OF FIXED ASSETS		 2022
2021
UNRESTRICTED
RESTRICTED
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
FUNDS
£
£
£
£
96,567
0
96,567
90,476
0
0
0
0
0
19,212
19,212
10,520
0
32,937
32,937
70,761
22,225
0
22,225
21,703
0
0
0
0
0
0
0
0
118,792
52,149
170,941
£193,460
92
0
92
76
546
0
546
0
£119,430
£52,149
£171,579
£193,536
17,190
0
17,190
17,710
0
33,267
33,267
8,950
40,102
27,772
67,874
29,785
799
80
879
803
CHURCH ADMIN., IT & COMMUNICATION
CHURCH OUTREACH & HOSPITALITY		 13,972
0
13,972
6,425
7,848
0
7,848
3,006
RESOURCES ON MAIN OBJECTIVES
GOVERNANCE COSTS
Trustees Expenses –A.G.M.
Bank Commissions & Charges
Accountancy & Examination Costs
TOTAL GOVERNANCE COSTS
TOTAL RESOURCES EXPENDED
SURPLUS FOR YEAR BEFORE
FUNDS TRANSFERS
TRANSFER OF FUNDS
SURPLUS {DEFICIT} FOR YEAR
Funds at 1st April 2021
Funds at 31st March 2022		 74,158
61,119
135,277
66,679
0
0
0
0
1,103
0
1,103
1,225
4,430
0
4,430
4,345
5,533
0
5,533
5,570
£79,691
£61,119
£140,810
£72,249
39,739
-8,970
30,769
121,286
55,122
-55,122
0
0
£94,861
£-64,092
£30,769
£121,286
530,561
95,108
625,669
504,383

625,422
31,016
656,438
625,669

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2022 Page 6

BALANCE SHEET
As at 31st March 2022
Note 2022
2021
£
 £
FIXED ASSETS
Tangible Fixed Assets
 5 503,644 446,826
CURRENT ASSETS
Debtors
 4 22,225 23,872
Cash at Bank & in Hand 6 133,989 161,860
TOTAL CURRENT ASSETS 156,114 184,732
CURRENT LIABILITIES
Accruals 7 (3,420) (3,220)
Paye/NIC – Glasgow ( 0) ( 0)
Sundry Creditors ( 0) (2,669)
Interest free Loan within one year (re Belfast/Glasgow) 8
 ( 0) ( 0)
TOTAL CREDITORS WITHIN 1 YEAR (3,420) (5,889)
NET CURRENT ASSETS 152,794 178,843
NET ASSETS £ 656,438 £ 625,669
Note 2022 2021
£
 £
REPRESENTED BY:-
TRUSTEE FUNDS
 9 & 10
Balance brought forward 625,669 504,383
Surplus / {Deficit} for the Year
 30,769 121,286
TOTAL CARRIED FORWARD £ 656,438 £ 625,669

The directors' statements required by Sections 475(2) and (3) are shown on the following page which forms part of this Balance Sheet.

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2022 Page 7

Balance Sheet (continued)

Director's statements required by Sections 475(2) and (3) for the year ended 31st March 2022

In approving these financial statements as director of the company I hereby confirm:

(a) that for the year stated above the company was entitled to the exemption conferred by Section 477 of the Companies Act 2006 ;

(b) that no notice has been deposited at the registered office of the company pursuant to Section 476 requesting that an audit be conducted for the year ended 31st March 2022 ; and (c) that I acknowledge my responsibilities for:

(1) ensuring that the company keeps accounting records which comply with Section 386 ; and (2) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the year then ended in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the provisions of the Companies Act relating to financial statements, so far as applicable to the company.

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 and the Financial Reporting Standard for Smaller Entities (effective April 2008) relating to small companies.

The financial statements were approved by the Board on 26th September 2022 and signed on its behalf by

REV.ROY VARGESSE Chairman & Director

REV. MICHAEL McKEEVER Director & Secretary

Registration number 4699914

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2022 Page 8

NOTES TO THE ACOUNTS

The financial statements, incorporating a Statement of Financial Activities, have been prepared in accordance with Statement of Recommended Practice (SORP) “Accounting for Charities”, issued in Charities Act 2011 and applicable Accounting Standards. The particular accounting policies adopted by the Trustees are described below:

2. Accounting Convention

These financial statements have been prepared under historic cost convention.

a. Incoming Resources

Gifts received are accounted for as soon as it is prudent and practicable to do so, generally the earlier of the date of notification and receipt.

b. Resources Expended - Direct Charitable Expenditure.

Includes all expenditure directly related to the objects of the church (in accordance with SORP).

3. DIRECTORS OF COMPANY / TRUSTEES OF CHARITY

Directors are reimbursed modest expenses for attendance at AGM and other meetings. No salaries have been paid as directors.

4. DEBTORS

GIFT AID
2022 2021
£ £
Head Office 3,333 2,388
Liverpool
4,450		 7,150
Glasgow
6,961		 8,683
Belfast 7,481 5,651
TOTAL GIFT AID DEBTORS £ 22,225 £ 23,872
OTHER DEBTORS 0
0
TOTAL DEBTORS £ 22,225 £ 23,872

CHRISTIAN UK FAMILY CENTRE LIMITED

YEAR ENDED 31st March 2022 Page 9

5. TANGIBLE FIXED ASSETS

FIXED ASSETS
COST		 TOTAL
FIXED BUILDINGS
MOTOR
MUSIC &
CHURCH
ASSET
COST
VEHICLES
OFFICE
EQUIPMENT
COST AT 1ST APRIL 2021
ADDITIONS IN YEAR
DISPOSALS IN YEAR
COST AT 31st March 2022		 £
£
£
£
502,215
436,021
15,443
50,751
57,697
57,697
0
0
-15,443
0
-15,443
0
£ 544,469
£ 493,718
£ 0
**£ 50,751 **
FIXED ASSETS
DEPRECIATION		 TOTAL
FIXED BUILDINGS
MOTOR
MUSIC &
CHURCH
ASSET
COST
VEHICLES
OFFICE
EQUIPMENT
DEPRECIATION AT 1ST
APRIL 2021
CHARGE IN YEAR
ELIMINATED ON
DISPOSALS IN YEAR
DEPRECIATION AT 31st
March 2022
NET BOOK VALUE
AT 31st March 2022
NET BOOK VALUE
AT 31ST MARCH 2021
GLASGOW NET BOOK
VALUES
LIVERPOOL NET BOOK
VALUES
BELFAST NET BOOK
VALUES
NET BOOK VALUE
AT 31st March 2022		 £
£
£
£
55,389
0
15,073
40,316
879
0
370
509
-15,443
0
-15,443
0
£40,825
£ 0
£ 0
£40,825
£ 503,644
£ 493,718
£ 0
£9,926
£ 446,826
£ 436,021
£ 370
£ 10,435
£
£
£
£
£434,389
432,862
0
1,527
4,630
0
0
4,630
64,625
60,856
0
3,769
£ 503,644
£ 493,718
£ 0
£9,926

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2022 Page 10

5.1 Notes re Buildings Costs

6. CASH AT BANK & IN HAND

6. CASH AT BANK & IN HAND
2022
2021
£ £
Head Office
47,246 15,956
Liverpool 28,462 32,403
Glasgow {incl. Cash £130, both years} 24,470 81,313
Belfast 33,811 32,188
TOTAL CASH AT BANK & IN HAND £ 133,989
£ 161,860
7. ACCRUALS {re Accountancy & Governance}
2022 2021
£ £
Head Office 1,260 1,300
Liverpool
240		 200
Glasgow 1,680 1,520
Belfast 240
 200
TOTAL ACCRUALS
£ 3,420
 £ 3,220
2022 2021
£ £

8. Intergroup Loans from Head Office to assist with the Purchase and Construction of Churches in Belfast and Glasgow. £ 16,500 £ 46,500

The original loan of £60,000 to Belfast has now been repaid off in April 2022, with the final monthly instalment of £500. Glasgow’s loan of £40,000 has been reduced to £16,000, with 12 monthly instalments of £2000 during the year. The intergroup loan repayments of £30,000 are the reason for the increase in the Head Office Bank Balance of £31k as shown in Note 6 above.

The Intergroup loan balances contra out and do not affect the Statutory Accounts & disclosures. For the year ended 31[st] March 2022.

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2022 Page 11

9. TRUSTEE FUNDS
2022 2021
£ £
Unrestricted Funds 625,422 530,561
Restricted Funds {See Note 10}
31,016		 95,108
TOTAL TRUSTEE FUNDS £656,438 £ 625,669
10. RESTRICTED FUNDS
2022 2021
£ £
Head Office –see below**
 0 0
Liverpool
11,584		 11,784
Glasgow 15,872 75,079
Belfast
 3,560 8,245
TOTALS
 £ 31,016 £ 95,108

The restricted funds have two main purposes.

1. Mission Pledge Funds. £ 19,510 (2021:- £24,880)

Mission Pledges are amounts received to be specifically given away to other Christian Charitable Organisations, to be decided by the respective church memberships.

MPF – Belfast
£ 1,606		 MPF – Belfast
£ 1,606		 (2021: £ 4,669)
MPF – Liverpool
£ 2,032		 (2021: £ 2,545)
MPF- Glasgow
£ 15,872		 (2021: £ 17,666)
Total MFP’s as above
£ 19,510		 (2021 £ 24,880)
2. Building Funds.
£ 11,506		 (2021: £ 70,228)
Split between churches as follows:-
A) Liverpool VFC £ 9,552 (2021 £ 9,239)
B) VFC Europe £ 0 (2021 £ 0)
C) Belfast CCC £ 1,954 (2021 £ 3,576)
D) Glasgow VFC £ 0
 (2021 £ 57,413)
Restricted Building Funds £ 11,506 (2021: £ 70,228)
Total Restricted Funds
£ 31,016
 (2021: £ 95,108)

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2022 Page 12

Accountants' report on the unaudited financial statements to the directors of

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2022

As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31st March 2022 set out on pages 3 to 11 and you consider that the company is exempt from an audit.

In accordance with your instructions we have compiled these unaudited financial statements, in order to assist you to fulfill your statutory responsibilities, from the accounting records and information supplied to us.

David R S Welch F.C.A., DChA. Chartered Accountant

3 Alvington Grove Hazel Grove Stockport Cheshire SK 7 5 LS

Date: 26th September 2022

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2022 Page 13

Independent examiner’s report to the trustees of CHRISTIAN UK FAMILY CENTRE LIMITED

I report on the accounts of the company for the year ended 31st March 2022 , which are set out on pages 3 to 11.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 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 2011 Act;

. to follow the procedures laid down in the general Directions given by the Charity Commission under Section 145(5)(b) of the 2011 Act; and

. to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the 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 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

In connection with my examination, no matter has come to my attention:

. to keep accounting records in accordance with section 386 of the Companies Act 2006; and

. to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

have not been met: or

Signed:-

Name: DAVID R S WELCH FCA, DChA Relevant professional qualification or body: ICAEW Address: 3, Alvington Grove, Hazel Grove, Stockport, Cheshire. SK7 5 LS

Date: 26th September 2022