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2023-03-31-accounts

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2023 Page 1

-Company Number: 4699914

CHRISTIAN UK FAMILY CENTRE LIMITED

ANNUAL REPORT AND ACCOUNTS

YEAR ENDED 31st March 2023

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2023 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 2023 Page 3

DIRECTOR TRUSTEES REPORT

The Director trustees present their report for the year ended 31st March 2023.

Rev Roy Kurian Varghese (Chairman) Rev Michael Oliver Mark McKeever (Company Secretary)

Rev Gustaf du Plessis

CHRISTIAN UK FAMILY CENTRE LIMITED

YEAR ENDED 31st March 2023 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 four 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 – Happy Nappy - An outreach weekly for mums and tots from cross communities all cultural back growing ground and religious back rounds. We pray for people with need sharing about God. Teaching kids’ Christian songs, through all these may the gospel shared and touches life.

We also did Coffee morning and clothes bank to those in communities. For Christmas we did outreach to the needy in the community with hampers. Helps outreach to meet needs families in communities. Supporting other outreaches in other churches. We also had a Community Family Fun Day with BBQ; many came and were very blessed.

ii) Victory Family Centre, Glasgow . The Drop In on Tuesday and Food bank programs on Wednesday & Thursday had been a great blessing to the Community. We had been able to bring comfort and be a friend to many who come with different issues in life – loneliness, loss of jobs, illness, the list is endless.

We have been doing leafletting in the community on many occasions and seen some new people coming to church service on Sunday or even joining our life group meetings. Our regularly Life Groups and Prayer meetings goes as usual. Hoping to have more life groups in the near future.

iii) Victory Family Centre, Liverpool – the church had gone through a tough transition after the covid. Had to leave the facility at Fazakerley by the end of 2022 due to rising cost and falling in the income coming in from the general offerings. So had been meeting in their home for a short while. At the same time, they had been looking for other properties, like community centers or schools.

Had been doing weekly outreach in the community and had some good contacts. Had the usual Sunday worship service, and different life groups going. Few old members have left but have gained a few new ones into the church.

iii) Victory Family Centre, Wigan – Wigan Church made a steady growth throughout the year tapering off February – March. Sunday meetings mostly conducted within our home however, but for special Sundays which are held at a nearby church are better attended. Midweek meetings indicated prominent growth rate attendance for LIW, Cell Groups and prayer meetings

We initiated a Men’s breakfast each calendrer month and a women’s evening midweek meeting bimonthly. Most attenders are pre-believers to these events. Whilst we have seen a little fruit from these events people enjoy coming regularly, relationships are built, people naturally draw closer to His saving grace. Believing for a breakthrough in the near future.

c. Reporting Accountant

In preparing this report and these accounts we are grateful to our Chartered Accountant, David RS 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 2023 is attached for approval. Approved by the Trustee Directors on 14[th] October 2023 and signed on their behalf by

Roy Varghese Chairman & Director

CHRISTIAN UK FAMILY CENTRE LIMITED

YEAR ENDED 31st March 2023 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		 2023
2022
UNRESTRICTED
RESTRICTED
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
FUNDS
£
£
£
£
102,086
0
102,086
96,567
0
0
0
0
0
21,303
21,303
19,212
0
1,386
1,386
32,937
0
0
0
22,225
3,027
1,821
4,848
0
0
0
0
0
105,113
24,410
129,523
170,941
68
6
74
92
450
0
450
546
£105,631
£24,416
£130,047
£171,579
22,921
0
22,921
17,190
6,145
18,675
24,820
33,267
41,599
2,746
44,345
67,874
762
0
762
879
CHURCH ADMIN., IT & COMMUNICATION
CHURCH OUTREACH & HOSPITALITY		 16,485
0
16,485
13,972
15,394
0
15,394
7,848
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 2022
Funds at 31st March 2023		 103,306
21,421
124,727
135,277
0
0
0
0
863
142
1,005
1,103
4,703
0
4,703
4,430
5,566
142
5,708
5,533
£108,872
£21,563
£130,435
£140,810
-3,241
2,853
-388
30,769
17,532
-17,532
0
0
£14,291
-£14,679
-£388
£30,769
625,422
31,016
656,438
625,669

639,713
16,337
656,050
656,438

CHRISTIAN UK FAMILY CENTRE LIMITED

YEAR ENDED 31st March 2023 Page 6

BALANCE SHEET
As at 31st March 2023
Note 2023 2022
£
 £
FIXED ASSETS
Tangible Fixed Assets
 5 504,404 503,644
CURRENT ASSETS
Debtors
 4 0
 22,225
Cash at Bank & in Hand 6 155,066 133,989
TOTAL CURRENT ASSETS 155,066 156,114
CURRENT LIABILITIES
Accruals 7 (3,420) (3,420)
Paye/NIC – Glasgow ( 0) ( 0)
Sundry Creditors ( 0)
 ( 0)
Interest free Loan within one year (re Belfast/Glasgow) 8
 ( 0) ( 0)
TOTAL CREDITORS WITHIN 1 YEAR (3,420) (3,420)
NET CURRENT ASSETS 151,646 152,794
NET ASSETS £ 656,050 £ 656,438
Note 2023 2022
£
 £
REPRESENTED BY:-
TRUSTEE FUNDS
 9 & 10
Balance brought forward 656,438 625,669
Surplus/ {Deficit}for the Year
 (388) 30,769
TOTAL CARRIED FORWARD £ 656,050 £ 656,438

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 2023 Page 7

Balance Sheet (continued)

Director's statements required by Sections 475(2) and (3) for the year ended 31st March 2023

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 2023 ; 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 13th November 2023 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 2023 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

2023 2022
£ £
Head Office 0 3,333
Liverpool
0		 4,450
Wigan 0 0
Glasgow
0		 6,961
Belfast 0 7,481
TOTAL GIFT AID DEBTORS £ 0 £ 22,225
OTHER DEBTORS 0
0
TOTAL DEBTORS £ 0 £ 22,225

CHRISTIAN UK FAMILY CENTRE LIMITED

YEAR ENDED 31st March 2023 Page 9

5. TANGIBLE FIXED ASSETS

FIXED ASSETS
COST		 TOTAL
FIXED BUILDINGS
MOTOR
MUSIC &
CHURCH
ASSET
COST
VEHICLES
OFFICE
EQUIPMENT
COST AT 1ST APRIL 2022
ADDITIONS IN YEAR
DISPOSALS IN YEAR
COST AT 31st March 2023		 £
£
£
£
£ 544,469
£ 493,718
£ 0
£ 50,751
1,522
0
0
1,522
0
0
0
0
£ 545,991
£ 493,718
£ 0
£ 52,273
FIXED ASSETS
DEPRECIATION		 TOTAL
FIXED BUILDINGS
MOTOR
MUSIC &
CHURCH
ASSET
COST
VEHICLES
OFFICE
EQUIPMENT
DEPRECIATION AT 1ST
APRIL 2022
CHARGE IN YEAR
ELIMINATED ON
DISPOSALS IN YEAR
DEPRECIATION AT 31st
March 2023
NET BOOK VALUE
AT 31st March 2023
NET BOOK VALUE
AT 31ST MARCH 2022
GLASGOW NET BOOK
VALUES
LIVERPOOL NET BOOK
VALUES
BELFAST NET BOOK
VALUES
NET BOOK VALUE
AT 31st March 2023		 £
£
£
£
£40,825
£ 0
£ 0
£40,825
762
0
0
762
0
0
0
0
£41,587
£ 0
£ 0
£41,587
£ 504,404
£ 493,718
£ 0
£10,686
£ 503,644
£ 493,718
£ 0
£9,926
£
£
£
£
£435,149
432,862
0
2,287
4,630
0
0
4,630
64,625
60,856
0
3,769
£ 504,404
£ 493,718
£ 0
£10,686

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2023 Page 10

5.1 Notes re Buildings Costs

6. CASH AT BANK & IN HAND

2023
2022
£ £
Head Office
64,598		 47,246
Liverpool 14,779 28,462
Wigan 12,010 0
Glasgow {incl. Cash £130, both years}
28,456		 24,470
Belfast 35,223 33,811
TOTAL CASH AT BANK & IN HAND £ 155,066 £ 133,989

7. ACCRUALS {re Accountancy & Governance}
2023 2022
£ £
Head Office 1,260 1,260
Liverpool
240		 240
Glasgow 1,680 1,680
Belfast 240
 240
TOTAL ACCRUALS
 £ 3,420
 £ 3,420
2023 2022
£ £
8. Intergroup Loans from Head Office
to assist with the Purchase and Construction of
Churches in Belfast and Glasgow. £ 0
 £ 16,500

The original loan of £60,000 to Belfast has now been repaid off in April 2023, 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 31st March 2023.

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2023 Page 11

9.
TRUSTEE FUNDS
2023 2022
£ £
Unrestricted Funds 639,713 625,422
Restricted Funds {See Note 10}
16,337 31,016
TOTAL TRUSTEE FUNDS £656,050 £656,438

10. RESTRICTED FUNDS

2023 2022
£ £
Head Office –see below**
 0 0
Liverpool
11,584		 11,584
Wigan 6,956 0
Glasgow 15,872 15,872
Belfast
 1,304 3,560
TOTALS
 £ 16,337 £ 31,016

The restricted funds have two main purposes.

1. Mission Pledge Funds. £ 3,363 (2022:- £19,510)

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
£ 1,304		 (2022: £ 1,606)
MPF – Liverpool
£ 0		 (2022: £ 2,032)
MPF – Wigan
£ 335		 (2022: £ 0)
MPF- Glasgow
£ 1,724		 (2022: £ 15,872)
Total MFP’s as above
£ 3,363		 (2022 £ 19,510)
2. Building Funds.
£ 12,974		 (2022: £ 11,506)
Split between churches as follows:-
A) Liverpool VFC £ 6,353 (2022 £ 9,552)
B) Wigan VFC £ 6,621 (2022 £ 0)
C) Belfast CCC £ 0 (2022 £ 1,954)
D) Glasgow VFC £ 0
 (2022 £ 57,413)
Restricted Building Funds £ 12,974 (2022: £ 12,974)
Total Restricted Funds
£ 16,337
 (2022: £ 31,016)

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2023 Page 12

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

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2023

As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31st March 2023 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: 13[th] November 2023

CHRISTIAN UK FAMILY CENTRE LIMITED YEAR ENDED 31st March 2023 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 2023 , 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: 13[th] November 2023