**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** - **CHRISTIAN UK FAMILY CENTRE Limited** is a company limited by guarantee and was formed and incorporated on 17th March 2003, number 4699914 - The original name on incorporation was UK FAMILY CENTRE LIMITED, and it was changed to its present name on 24th March 2004. - Christian UK Family Centre was registered as a Charity on 30th March 2004, number 1102938. It's governing document of Memorandum and Articles of incorporation, dated 17th March 2003 - The main aims and objectives are outlined on page 4, in the review of Activities. - The Registered Office address with the Company House is 478 Rice Lane L9 2BW , Liverpool , England. - **The Directors serving during the year were:** Rev Roy Kurian Varghese (Chairman) Rev Michael Oliver Mark Mckeever (Company Secretary) Rev Gustaf duPlessis - It is the responsibility of the Trustee Directors to ensure that proper records are kept for the individual churches and ensure that proper accounts are prepared to comply with both Charity and Company Legislation. All the individual churches are independently examined by a qualified accountant and details are given below. - The accounts bring together the income and expenses of 3 churches, all of whom have been examined by other accountants, who send their signed off accounts to me to prepare the Company and Charity accounts. Each church has prepared accounts for the year ended 31st March 2022. - **The names of the 3 churches are as follows under the Christian UK Family Centre** 1. Calvary Christian Centre, Belfast 2. Victory Family Centre, Glasgow 3. Victory Family Centre, Liverpool - **David RS Welch FCA, DChA, Chartered Accountant, 3, Alvington Grove, Hazel Grove, Stockport, SK7 5LS** - Calvary Christian Centre, Belfast, had their accounts prepared by **Colin Stewart, Guardian Chartered Accountants & Registered Auditors, 2 William Street, Newtownards, Co Down BT23 4AH** - Victory Family Centre, Glasgow had their accounts prepared **by D M McNaught & Co , Chartered Accountants 166, Buchanan Street, Glasgow, SL 2LS** - Victory Family Centre, Liverpool had their accounts prepared by **Joy Sicilla Oliveros ACCA of JSO Accounting, 25, Park Road, Wigan, Lanc WN6 7AA** **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** - _They purchased the Ashfield Pub for £204k and have spent a further £228k in last 3 financial years on developing it into a church, for which change of use has been obtained. The final cost of the Land and Church building has been determined at £432,862. The church began holding Church services after completion in October 2021._ - _Liverpool VFC continued to meet in rented buildings in the Liverpool and Wirral areas._ - **Note re Other Fixed assets** - Belfast did acquire Musical & Office equipment totalling £ 99 (2021:- £1448), which has been written off against the Income & Expenditure account, as depreciation has not been charged against their other assets in recent years. - The depreciation charged in the accounts is for equipment owned by Glasgow VFC. - • Liverpool VFC remains the same, as the estimated value of their equipment & musical items. Liverpool VFC did acquire Musical & Office equipment totalling £ 1,211 (2021:- £108) which has been written off as fabric costs against the Income & Expenditure account, as depreciation has not been charged against their other assets in recent years. ## **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: - (1) which gives me reasonable cause to believe that in any material respect the requirements: . 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 - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 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**