Church in the Barn
Report and Accounts For Year ended 31 August 2024
Information Classification: General
CHURCH IN THE BARN
LEGAL AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 AUGUST 2024
ADDRESS FOR CORRESPONDENCE Faith Barn Newton Road PENRITH CA11 0FP GOVERNING DOCUMENT Declaration of Trust dated 3 March 2004 CHARITY REGISTRATION NUMBER 1103157 TRUSTEES RESPONSIBLE FOR Martin Hall Graham Emerson Clare Emerson Brian Littleproud Rona Littleproud BANKERS Barclays Bank plc INDEPENDENT EXAMINER Matthew Brown MAAT Grassgill Southfield Road SEDBERGH LA10 5DR
INDEX
Page 2 Legal and Administrative Details Pages 3-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Balance Sheet Page 8 Notes to the Accounts
Page 2
Information Classification: General
CHURCH IN THE BARN
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2024
The Trustee has pleasure in submitting the Report and Accounts for the year ended 31 August 2024.
Objects of the charity
The charity is governed by a trust deed and is constituted as a trust. The charity's principal objects, as set out in its governing document, are:
1) The advancement of the Christian religion
2) to help and assist young people through their leisure time activities so to develop their physical, mental and spiritual capacties, so that they may grow to full maturity as individuals and members of society and that their conditions of live may be improved
Summary of the charity's main activities and achievements
Church in the Barn is a Bible-believing independent church. We have been active in Penrith for 30 years, with a big youth and childrens ministry and host a wide variety of speakers in addition to our regular church activities.
We have seen a significant increase in attendance over the past year, with around 200-230 at the morning service and 60-70 at the evening service.
We are pleased to welcome Brian and Rona Littleproud as new trustees this year.
Our expanding childrens ministry enjoys activities during the morning service and the evening service if needed. Overseen by DBS checked members of the church, we tailor sessions in a creative manner to an age range from 0 to 11 with older ones free to join the service when they feel ready. Babies are welcome to stay in church but we have a creche facility available. We encourage all children to engage in worship and hear from God for themselves.
Through the week we have various House Group/Bible Study options, including Soul Disciple – our mid-week youth group, in addition we run an evangelistic football league in Penrith on Friday nights.
We are led by our pastor Graham and lots of volunteers; trustees, elders, support group, children’s workers, youth leaders, worship team and welcome team, to help make church happen.
We have links with other churches in Penrith, running evangelistic events, Christmas and lent activities and generally supporting each other. Our services are relaxed and informal, we take communion together most Sunday mornings.
Being in the Penrith and the Lake District we are an ideal central point for visitors passing through on their holidays and are often blessed to meet people from around the country. If you are passing through we would love to meet you and invite you to join us!
Services usually start with a time of worship, which tends towards the modern, but does not exclude the old! Our services usually last about an hour and a half and may include communion, testimonies, a message, worship and
Further information about our activities can be found on our website: https://www.churchinthebarn.org.uk/
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
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Information Classification: General
Financial review
During the year income from tithes and offerings increased, from £70,231 to £91,833, which reflects the increased size of the congregation. Building fund donations remained stable at £31,155 (2023 - £33,943). Total income increased from £121,030 to £146,569.
The running costs of the church increased from £59,324 to £73,743, mainly as a result of increased salary costs, and donations to other organisations reduced from £5,000 to £3,500.
The surplus for the year of £69,326 (2023 - £56,706) has being invested into the new church building.
Reserves policy
The charity's aims to maintain bank balances at around the level of one month's running costs, which is around £6,000.
Governance
Responsibility for setting policy and for making operating decisions rests with a support group comprising 20 established members of the church including its trustees who meet monthly to monitor the activities of the charity. New trustees can be recruited and appointed by the existing trustees.
Responsibilities of trustees
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the trustee and signed on its behalf by:
M J Hall
____ Martin Hall - trustee
Date:_24/3/2025______
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Information Classification: General
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
CHURCH IN THE BARN
I report to the trustees on my examination of the accounts of Church in the Barn ('the charity') for the period ended 31 August 2024 on pages 6 to 8 following.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 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 2011 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:
-
accounting records were not kept in accordance with section 130 of the 2011 Act; or
-
the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Matthew Brown MAAT Grassgill Southfield Road SEDBERGH LA10 5DR
Date: 28/4/2025
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Information Classification: General
CHURCH IN THE BARN
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
| Notes Income receipts Tithes & Offerings Building fund donations Building fund grants Gift Aid receipts Schools and other income Renewable Heat Incentive Total receipts Payments 2 3 Total payments Transfers between funds 5 Net movement in reserves Reserves as at last year end Reserves at this year end Net of receipts / (payments) before transfers Grants paid in relation to charitable activities undertaken by others Payments in relation to charitable activities undertaken directly |
Unrestricted Funds £ 91,833 - - 17,087 4,893 1,601 115,414 73,744 3,500 77,244 38,170 31,155 69,326 410,660 479,986 |
Restricted Funds £ - 31,155 - - - - 31,155 - 31,155 (31,155) 0 - - |
Year ended 31 August 2024 £ 91,833 31,155 - 17,087 4,893 1,601 146,569 73,744 3,500 77,244 69,326 - 69,326 410,660 479,986 |
Year ended 31 August 2023 £ |
|---|---|---|---|---|
| 70,231 33,943 1,837 10,212 2,955 1,853 |
||||
| 121,030 | ||||
| 59,324 5,000 |
||||
| 64,324 | ||||
| 56,706 - |
||||
| 56,706 353,954 |
||||
| 410,660 |
The notes on page 8 form part of these accounts.
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Information Classification: General
CHURCH IN THE BARN
BALANCE SHEET
FOR THE YEAR ENDED 31 AUGUST 2024
| Fixed assets Buildings (Faith Barn) Equipment Current assets Bank balances Accounts receivable Debtors Liabilities Falling due within one year: Taxes due Accrued expenses Falling due after one year: Loans Net assets |
Unrestricted Funds £ 485,874 12,872 498,746 16,710 870 17,087 34,667 1,177 500 1,677 51,750 51,750 53,427 479,986 |
Restricted Funds £ - - - - - - - - - ` - - - - - |
Total 31 August 2024 £ 485,874 12,872 498,746 16,710 870 17,087 34,667 1,177 500 1,677 51,750 51,750 53,427 479,986 |
Total 31 August 2023 £ |
|---|---|---|---|---|
| 449,655 4,463 |
||||
| 454,117 | ||||
| 11,007 300 1,080 |
||||
| 12,387 | ||||
| 930 500 |
||||
| 1,430 54,415 |
||||
| 54,415 | ||||
| 55,845 | ||||
| 410,660 |
The accounts were approved by the trustees and signed on their behalf
by M J Hall date 24/03/2025 _____ _____ Martin Hall - trustee
The notes on page 8 form part of these accounts.
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Information Classification: General
CHURCH IN THE BARN
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2024
1 Accounting policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| 2 Payments in relation to charitable activities undertaken directly Salaries Payments to visiting speakers Electricity Motor expenses Resources and materials Insurance Administrative expenses 3 Grants and gifts paid to others Mission Guatemala Porsche Dobinson - missionary in Uganda Malcolm Macpherson - missionary in the UK Kays Farm Fellowship |
Unrestricted Funds £ 46,047 2,555 9,118 3,355 3,156 1,803 7,710 73,744 1,500 900 600 500 3,500 |
Restricted Funds 3 £ - - - - - - - - - - - - |
Total 1 August 2024 3 £ 46,047 2,555 9,118 3,355 3,156 1,803 7,710 73,744 1,500 900 600 500 3,500 |
Total 1 August 2023 £ |
|---|---|---|---|---|
| 38,235 3,885 5,292 3,362 1,979 1,694 4,877 |
||||
| 59,324 | ||||
| 3,000 900 600 500 |
||||
| 5,000 |
- 4 Transactions with related parties
Graham Emerson was paid a salary of £25,000 in the year (2023 - £23,759) in his capacity as pastor of Church in the Barn. No trustees received any remuneration in their capacity as trustees.
Graham and Clare Emerson have provided a loan to the charity as start up funding for the new church building. This loan is interest free and is being repaid over ten years. The balance outstanding at 31 August 2023 was £51,750 (2023 - £54,415).
5 Movement on restricted funds
| Balance at 1 September 2023 £ Building Fund - - |
Receipts £ 31,155 31,155 |
Payments £ 0 0 |
Transfers 3 £ (31,155) (31,155) |
Balance at 1 August 2024 £ - |
|---|---|---|---|---|
| - |
The building fund was created from income received to support completion of the new church building. All donations to thebBuilding fund have been spent on the new building during the year.
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