COMPANY REGISTRATION NUMBER 05289119 THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND FINANCIAL STATEMENTS 31 MARCH 2024 Charity Number 1107226 D SMITH ASSOCIATES LTD 14 Yellow House Lane Southport Merseyside PR8 1ER
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 CONTENTS PAGE Members of the Board and professional advisers Trustees Annual Report Independent examiner's report to the members Statement of financial activities (incorporating the income and expenditure account) 12 Balance sheet 13 Notes to the financial statements 14-19 The following pages do not form part of the financial statements Detailed statement of financial activities 20
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS Registered charity name The Community Church in the North-west of England 1107226 Charity number Company registration number 05289119 Principal office The Family Life Centre Ash Street Southport Merseyside PR8 6JH Registered office The Family Life Centre Ash Street Southport Merseyside PR8 6JH Trustees Mr G M Grice (Chairperson) Mr D C Gregg C B Charnock J Sutton-smith Mr H Pickett Mr M Rothwell Mrs A Rothwell Secretary D Gregg Independent examiner D Smith Associates Ltd 14 Yellow House Lane Southport Merseyside PR8 1ER Bankers Cafcash Limited Kings Hill West Malling Kent ME19 4TA
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2024 Tlie tl-LlStees. wlio are also directoi's for the piii'poses of coiiipany law, preseiit tlieir report and tlie uiiauditcd fiiiaiicial stateiiiciits ot tlie compaiiy foi. tlie year elided 31 March 2024. REFERENCE AND ADMINISTRATIVE DETAILS Referei)¢e aiid adiniiiistrative details al'e sliown in the scliedlile of meiJ)bers of tlie board and protessioiial advisers oii pagye l of tlie fiiiaiicial stateinei)ts, THE TRUSTEES Tlie trustees wlio served tlie coinpaiiy dliring the pei'iod were as fol lows.. Mr G M Grice (Cliaii'pei'soii) Mr D C Gregg C B Cliariiock J SLiltoii-Sinith Mi. Fl Pickelt Mi. M R()Iliwell Mrs A Rotliwell STRUCTURE, GOVERNANCE AND MANAGEMF.NT Governing clocument 1.lie Cliarity is controlled by its gFoveriiing doLiiiiieiit, a decd of triist, aiid constitiite5 a liinited coiiipaiiy, liin ited by gyiiai'aiitee. as defiiied by tlie Coiiipaiiies Act 1985. Tlie CIILircli was establislied linder a triist deed dated 26 Septeimber 1984 as The Soutliport Coiniiiiiiiily Cliiircli. I'liis ti'ust deed was supei'seded by a revised deed dated 15 Apri 11996 Liiidei. tlie iiaine of Tlie Coiiiinuii Ity CIILircli iii Soutliport & West Laiicasli li'e (1057579), Iii order to deal witli expaiidiiig work aiid operatioii tlie iiew cliaritable tl'LlSt lias beeli opeiied 'Tlie CoiiiiiiLllI Ity Cl)Lll'c11 111 tlie Nortli West of l-. iigylai)d" (1107226). Duriiig tlie year Iliere liave beeii iio cliaiiges iiiade to tlie Trust Deed.
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND TRUSTEES ANNUAL REPORT( continued) YEAR ENDED 31 MARCH 2024 ORGANISATION a) Tlie Coiiiinunity Churcli is iiot ali indepeiideiit organisatioi) but part of a i)etwoi'k of churclies iii tlie UK and abroad kiiowii as 'Miiiistries WithoLlt Borders Suppoit, g%Liidaiice aiid oversigTlit reiiiains tliroligli Olir apostle Keri Joiies wlio leads tliis gi'oupiiigy of cliLirches aiid li) iiiislries. Tliere is iio legyal 01- finaiicial obl igatioii to be a part ot tli is iietwoi'k. Local ly, tl)e chiiirli is led by eldei's - David Gregg, Geoftrey Grice aiid M ike Rotliwel l - app()iiited aiid recogrii ised by OLir apostle Keri Jones Otliei. depaitineiits of the Lhlirch are led by gyi Aed voluiiteer Inembei's of tlie coiig?reg7atioii who iii tiirii report to tlie leadersliip teain. Vai'i()Ll8 people liead lip ai'eas of service l ike cliildi'eii's aiid yOLltI) work, liospitality, welconie teanis aiid stewarding. Al I tliose workiiig aiid sei'ving ii) areas of cli i Idren, yOLltII and wuliierable adLilts are cliLirch members aiid liave eiilier beeii DBS checked or are iii Ilie process of beiiig cliecked wliere appropriate. b) } Tlie cliiircli Ineels weekly oli Siiiiday iiiorniiigs ai Tlie Faimily Life Centi'e Soiiiliport aiid Ilien Inidweck ilie cliiircli giatl)ei's in siiialler gyailieringys called 'coiiiiect gyroLlPS' arouiid tlie regyioii. Tlie adiniiiisti'atioii of Ilie cliiii'cli activities is based c2t 'l'lie F'aiii i ly Life Ceiiti'e. Iii tli is base Aiiiaiidc1 Cai-r is OLII. Adiniiiistrative Di l'ector (til I l-tiine), Paiil Asl)Li'()ft Sile C'ai'etakei'(fLI I l-tiiiie), Al ison Rotliwel I Coiifereiice Co-ordiiialoi. l Adiii iiiisti'ative Assist¢llit (Pai'l-tiiiie), BLiiiiiie l)iLkelt woi'ks Pcirl-liiiie OVLrs¢LiiigJ l)layaivays (Oiir Pai-eiit toddler gJroLlP) aiid SLiiiday Scliool. klarry PiLkett is oli start" as oui. stLideiit/yoLiiigi adults woi'ker /co-oi'diiiatoi' of gFI'aiit5 ai)d iiied ia ovei'sigil)t. c) Tlie LIILircli lias a iiieinbersliip of appi'oxiinately 140 adLilts aiid clii Idren. TRUSTEES TRAINING AND DEVELOPMENT Wli¢ii there is a i)eed to add to tlie IlLimber of triistees tlie fol lowingi step% are t¢1keii;. Prospective trLlStees are approaclied abolit tlie possibi lity aiid theii tlie expectatioiis, respoiisibilitics aiid liiil)ililies al'e explaiiied. Tliis is aLLc)iiipaiiied with the booklei fr()iii tlie Cliai'ity Coiiiinissioii i iviiigi delai led explai)atioii abolit tliese Inatters. Dui'iiiby tlie dLiratioii of TrLisleesliip, there is a distribLltioii of aiiy i'elevant litLI'ature lo tl'LlStec5 tliat tlie cIILircl) I'eceives fi'oin tl)e cliai'ity coininissioi). If tliei'e ivere aiiy I'elevaiit seiiiiiiai's we becoine aware ot. tliat woiild beiiefit tlie 01-gaiiisatioii, tlien we would I'esource tlie trLlSte¢ to attci)d oli oui. belialt giviiig fe¢db<ick upoii tlieir retui'ii.
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND TRUSTEES ANNUAL REPORT( continued) YEAR ENDED 31 MARCH 2024 OBJECTIVES AND ACTIVITIES Tlic object of tlie Coininuiiity Churcli is to fLiifill tlie aims and objectives contained iii ilie Declai'atioii of I'rust aiid priniarily inclLide'. To advance tlie Cliristiai) Faitli in accordaiice with the Statemeiit of Beliefs appearingi in the Scliedule coiitaiiied withiii tli¢ TrLlSt dociiineiit. This activity is carried out iii tlie Coliniy of Merseyside aiid iii other parts of tlie Uii ited Kiiigdoiii or tlie woi'ld. as Ilie Trustees Inay froiii tiine to time tliiiik fit. b) To relieve persons who are in conditioiis of iieed oi. liai'dsliip or who are agFed or sick aiid to rel ieve disti'ess caLised tliereby. I'o proinote and fLilfill such charitable PLlI'poses beiieticial to tlie coininLlllIty. ACHIF.VEMENTS AND PERFORMANCE Public benefit and progress How oiir activ it ies del iver piibl ic beiiefit Tlie cl)ill'ity cai'i'ie% OLIt a wide raiigye of activities in piii'siiaiice of its cliaritable aiiiis. Tlie trust¢¢s coiisider tl)at these activities, suiiiiiiarised below, provide beiiefit botli to tliose wlio worsliip a pail of Tlie CoinmLllllty Chiii'ch aiid to tlie wider coin Iniiii ity Tlie fol lowiiig details soiiie of tlie actioiis aiid ach ieveinents that liave taken place diiriiig tliis year to fulli I I tlie objects ot.tlie trLlSt. "riie faim ily Life Ceiiti'e coiitlllLies to serve as a focal poiilt for Inaiiy of oiir In idweek activities. The followiiigy al'e soine of tlie activities tliat liave takeii place at Tlie Family Life Ceiitre dliriiig tlie period of tliis report.. Couiisel l iiig * Coinin uiiity Eveiits * FLiiierals * Alpha Coiirses Yoiitli C'lub * Kids, Eveiits * Seii ior Citizeiis * Life GroLIPS Soc ial Gal'lieriiibis * Ev1( iigyelisin Ti'aiii iiig * Coiiiiect GroLlP gpatliei'iiigjs 14caliiib Rooiiis * 14osiiitality * Leadersliip Traiiiiiig * Miiiisters Meetiiigs Weddiiigs * Meinbcrsliip coiirses * Coiifereiices * Coiicerts M iii istrie5 In¢etiiigs * Worksliop aiid Trainiiig Colirses * Siiblets Worsliip F.vciits * -feacliiiigi aiid Eqliipineni * Prayei. & Praise Meetings
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND TRUSTEES ANNUAL REPORT (contlnued) YEAR ENDED 31 MARCH 2024 Supplementary information to the above list and additional activities undertaken to further support the aims of the Trust Olir Conference Director Ali Rothwell has seen The Faimily Life Conference Ceiitre rentals increase aiid develop duriiig the last year. ii. We are in the pi'oeess of developiiigy a new look website. for lauiicli in the ALItLiinii of 2023. tliaiiks iii particulai. to tl)e work of Toby Essex a foriiier iiitcrii iii tlie churcl) wlio is iisiiig his l.T. skills to create tliis i ii. The Yoiitiibe cl)aiiiiel for the cliLircli - The Coinin Llll ity Churcli oiil iiie - reinains a popular resoLirce tor pe()ple to keep iii toucli witl) all tliat we al'e coiitiiiuiiig to do. Coiiteiit coiitiiiiies to iiiclLide our SLiiiday serinoiis, 'Testain illLltes', tIIoLiglits for the day, praise aiid woi'ship iteiiis and otlicr interviews aiid stories. I n add itioii, tliere al'e a iiiiiiiber of teacliingJ videos aiid l iiiks lo oilier lielpfLII I'esoiirces. iv. We have coiitlllLied to pi'oii)ote tlirougl) our social Inedia, otlier iiiitiatives aiid developmeiils witl)iii Cliristian orgyaiiisatioiis iii tlie U.K. aiid beyoiid. We trLlSt it IILlps tlie cliurcli Inaiiitaiii a world fociis aiid keep iii toucli, witli wliat God lias beeii doiiigF iii OLII. i-elated cliurclies. Witli tliis in iiiiiid we eiicoLirag?ed iiieinbers ()f tlie cl)Iii'cli lo atteiid 'Woi'ld Watcli" a coiit"ereiice Iio%ted by M iii istries WitlioLlt Bordei's at A I l Natioiis Cliiircli i li Cardi ff iii Noveinber. Here, people liad oppoi'lLlllity to li¢ar aboLlt ilie advaiicc of of the gyospel aroiiiid the world Diiriiigy tlie year oiir 'Help Fiii)d', niade possible tlii'oLigyli the gJeiiei'oLlS givingy of tlie Lhiircli, lias been able to SLlPPOrt aiid encoiii'ag)e a Iiiiiiibei. of people wlio havc beeii iii Iieed oi. liardsliip. I people.. Gi'ali¢iin Ilurke, Lyii Ros¢ aiiLI M iriuin Sniitli. ovL'I'scc tliL appliculioiis t.or lielp aiid tlie d isti'i butioii of fliiids vi, Playdways our wLLkly pi11.eiil aiid Coddler g)roLIP I'aii tlii'c)ugylinLlt tlie yelL ,Iiid ci'C¢lled soiiie additioiièil Lveiit5 e.g, 'Col'fee & ColoLiriiig' toi. pai'eiits to take advaiitage ot. dui'iiig tlie liol idays witli tliei r yOLlllg7 cliildreii it is a val ued gFroiip witliiii oiii. local coiiiinLlllIty. vi i. At F,dbFe kli1111 iiivei'sity we were 1( ble to atleiid tlie Fi'esliei's Fair eveiit aiid establisli coiilact ivitli the sludeiils seei rig? iiiaiij. coine tliroligli to visit tlie cliiii'cli diid be iiivolved iii Bliiepri17tS OLir stiideiit group li¢adL'd LIP l.lari'y l)ickett. viii. A iiew veiiLie 'Alpiiie Bar, was foLiiid in Orinskirk as a veiiiic for oiitreach aiid coiiiiectioii to ilie studeiii body. Tliis has bLiiIt 011 the good work tliat took place al tlie Nordico LoLlllgFe. ix. Diiring tlie year the studeiit / youiig adLilts of tlie ChLirch went away oli a 'Youiig Adiilts, Coiifcreiice org7anised by Miiiistries Withoiit Boi'ders aiid hosted at Cefii Lea and by oiii. owii Harry Pickett. Miiiisti'ies Withoiii Boi'ders liosted a Natioiial Yoiitli Eveiit at Cefii Lea iii October called 'Ransoined'. Tliis drew Cogcther 11-16 year olds froin arouiid tlie CQLlI)try foi. ali iiispiriiig time of worsli ip, teacliiiig aiid fellowsli ip. xi. Duriiig ilie second lialf of the year we have been teacliiiig with a focus oli 'liici-ease' iii i'¢latioii to prophetic words tliat Iiave coime to tlie cliurcli - we liave beeii blessed aiid encouraged witli Imiiiistry froiii oiir Apostle Keri Joiies, aiid otlier visitiiig speakers like Mike Suttoii-siiiitli aiid David Lyoii. xii. The Fam ily Life Ceiitre bui Idiiig is a blessing bLIt reqiiires a great deal of atteiition.
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND TRUSTEES ANNUAL REPORT ( continued) YEAR ENDED 31 MARCH 2024 A furtlier applicatioii to the Heritage Lottery Fiiiid will be ii)ade on OLir belialf by Harry Pickett to secure fuiiding to prevei)t the desti'uction of tlie historic tabric of tlie biiilding. xiii. Iii Jiiiie we weir able to liost for 2 weeks a In issioi) teaiii froiii Youtli Witli A M issioii (YW AM). Duriiigy tliis tiine they were able to proclaiiT) tlie gospel oli tl)e streets iii tlie towii ceiitre, door kiiockiiigy, visiliiigF Edge Hill aiid otlier secoiidary scl)ools in tlie area. Tliese teams are overseen by Keitli aiid Mel Wliittakei- and liave beeli a gyreal encoiirabreiiieiit iii Il)e chui'cli. xiv. Anotlier evaiigelistic eveiit hosted was OLII. Deceinber 'Breakfast wilh Saiila,. Keitli & Mel Wli itt(IkLr l)elped co-oi'diiiate a SilPLI'b teaiii of lielpei's (Inaiiy t"roiii Edg?e H il l U li iver%ity) aiid deliver ali cxcellciit iiioriiiiig wliere food, tuii aiid t"aitli were sliai'ed togetlier witli a packed house! xv. Duriiigy ihe year, two successful work days were lield to decorate aiid do soine Inaiiiteiiaiice work oli tlie preiii ises - with niaiiy areas beiiig paiiited, cleaiied and items repaired. xvi. Last year, we piii'cliased a coiitactless payineiit systeiii altlioiigli i)ot a IILige lake LIP, Post-covid, pe()ple carl'y less casli aiid so we feel it will see ali iiicreineiital iiicrease iii giv iiig. It certaiiily provides a good alternative for people to sow fiiiaiicial ly. xvii. DLiriiig tlie year we laliiiclied ali iiiteriisliip prograiiiine (ruiiiiiiig froin Sepieiiiber tliroLigyh to July) tliat saw Tliaddeiis Coppei. aiid Katliy Cliapinail (botli giradiiatiiig5 StLideiits fi'oiii Edge Hi I l Uii iversily) joll) LIS 011 Staff. Tl)ey wei'e to be iiivolved partiLul¢irly willi ilie yOLltlI, speiidiiig tiime siippoitiiig tli¢ yOLltli iii tlie towii aiid ci'ealiiigy a yoiith cliib based at tl)e FLC. Tliis iiiteriisl)ip pi'ograiiiine was fully fuiided tliroiigyli a special otfei'iiig, FINANCIAL REVIEW The nee(1 for reserves Tllere are a variety of reasoiis as to wliy tlie cliarity reqiiires fiiiaiicial I'eserves. l. As tlie Comiiillllity ChLirch owns a bLiildiiig facility - Tlie Faimily Life Ceiitre tliere is a need to acciiim iilate a fiiiid tl)al will coiitribLlte towai'ds tlie oiigyoingy I'epair, restoi'alioii aiid ref'Lirbisliineiil of tlie Faiiiily Life Ceiitre. Eveii at the coinpletion of tlie pliased approacli these woi'ks, tliere will still be a need foi. ali accLIIIILilatioii of fLiiids foi. oiibyoiiig I'epaii's. 2. Tl)e CIILlI'cli waiits to reacli OLIt iiito otlier areas of oiir I'egioii. As a resii li fiiiids will be reqLiired to support tlie pi'oinotioii. developiiient aiid provide tlie iiecessary iiifi'astriictlirc for tS)e work ot" fLlture Conl'egatio]7S / evaiigel istic iiiitiatives, 3. In furtliei'iiig tlie aiiiis of tlie tl'LlSt tliere iiiay well be a iieed to piii'cliase otlier facilities aiid I'esoLirces aiid Olir desire to avoid loaiis aiid debt wlierever possible
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND TRUSTEES ANNUAL REPORT (contlnued) YEAR ENDED 31 MARCH 2024 Level of Reserves On ali oiigoiiig basis tlie cliarity aiiiis to liave a niiiiiinLiin of one inoiitli aiiticipated expeiiditiii'e in liand (Iliis aiiiounts to aroLind £13,500 per montli). Tlie roof aiid fabric of tlie biiildiiig will reqiiire sigiiificant sums over tlie course of tiine. A ful I scl)edule of woi'ks will be deiieloped for ilie bui Idiiig bllt tliei'e iiiay at tiines lie need foi. lai'ge aiiiouiits to repaii. aiid restore ai'cas of tliis gl'ade INVO listed bLiildiiig. Iteins tliat will iieed atteiidiiig iiic l iide Pliase 2 roof repaii-s I wiiidow i'eplacciiieiit l iiilei'ioi- decoratioii I draiiiagFe aiid stoiiewoi-k I'estoi-atioii. Maintaining Reserves Iii aiiticipatioii of bLI i Idiiig deimaiids. a set aiiioiiiil of iiicome is set aside iiito resci'ves eacli moiitl) for biii Idiiigy I'Lpairs aiid restoralioii. Tlic cliarity will also aim lo set asidc tinaiice to eiiable tlie siipport of people aiid projccts ivlicre iieLessary iii tlie fui'tlieraiice ot.tlie tl'Lisi aiiiis. Monitoring and Review Tliroiigli tlie adimiiiislratoi. aiid treasLlI'er, fuiids will be Inoiiitored aiid slioiild iliei'e evei. be an CXCLSSIVL. aiiioiii)t of iiioiiey bLiiig lield it will be broiigylit to tlic 1£ ttciitioii of tlie Triislees who will deLi(le oli aiiy Iise ol- tlie avai lable fui)ds. Risk Management Tlic Ti'iistees li<iiie exainiiied tlie Inajor strc1tegyic. bLlSiliCSS aiid opei'atioiial ri81<8 wli icli tlie cliarity fc1ces aiid coiilii-iii il)at systeiiis Iiave beei) establisliLd to eiiable regiiilar I'eports to bc pi'odLi¢Ld so Ilial tlie iiecessi1ry steps cali be taken to lesseii tliese i-isks.
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND TRUSTEES ANNUAL REPORT (continued) YEAR ENDED 31 MARCH 2024 PLANS FOR FUTURE PERIODS FURTHF.R PLANS FOR 2024- 2025 l . Coiiliniie the in(ernsliip prograinme in tlie churcli for 2024125 tliis wil I require takiiigy offei'iiigy for iiiteriisliip costs altlioLigli we liave soine funds ali'eady. 2. Oiir teaeliiiig foeiis for tlie reinaiiiiiig part of 2024 will be ceiitred ai'ound the proplietie words giveii iii Jaiiuary Leiiti-ed 011 'iiici-ease" 3. In 2024 we will look to revisit life groiips. . makiiigy thein invitatioiial oppoitiiiiilies lo be eiigyagied ai)d iiivolved willi CliurLlI aiid faitli, 4. We will look to welcoine back a YWAM {YoLltlI Witli a Mission) team in tlie Siimiiier of 2024. S. Oiir aim will be to widen the Lise of Alplia - host one at Edge Hill aiid exteiid beyoiid the 3 in a yeai- WL Lisiially I'iiii. 6. We look to extend the eldersli ip iii 24125 iii disciissioii witli Kel'i Joiies. 7. We waiit to see a iiuinerical gi'owtl) of stLident woi'k iii particiilar we will atteiid stiideiits fi'e8liei' rair, aiid liost eveiiiiigs al a local bai- called 'Alpiiie'. Iii add itioii we wi I I eiiLoiii'abye slLideiits aiid ilie ¢liiircli lo be al OnL Voice - a M W B giailieriiigi .at A.N.C Cai'd iff iii August ai)d be iiivolved at a youiigF adlilts eveiit plaiiiied for Febi'Liai'y 2025. 8. We will Lxplorc the possibility of a Inission ti'ip iii 2025 ii) July - briiigiii&y iii Pastoi. Saini I'roiii Iloii)aiiia. to develop aiid ii)spii'e people witli wliat God is doiiig iii Iiis liQ¢ tioii tliis wil I lielp LIS keep a World Fc)¢us, 9. We wil I look to liost eveiits tliat prov ide people for fellowsliip, fLin. sliare food aiid liear aboLlt faitli l O. We will Inok to Cliltivate aiid develop tlie prayer life of tlie cliurch - iiicreasiiig opportLlllities to yatlier logyetliei. to seek tlie Loi'd. Cjroiips l ike Nattci'.jacks, tlie Art Cji'oup, walkiiigi gyi'oup aiid tlie Gi11nes groiip will be eiicouraged to coiitiiiiie witli ali 'outside' tOCLIS. 12. FLirtliei' graiit applicatioiis will be esseiitial in tlie iiiaiiiteiiaiice of tlie bliildiiig aiid to SLlPPOrt otlier fi-esli iiiitiatives tliat wi I I take place tlirougli tlie cliurcli. INDEPENDENT EXAMINER D Sm ith AssoL lates Ltd has been re-appointed as iiidependent exam iiier for Ilie eiisuiiig year.
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND TRUSTEES ANNUAL REPORT (continued) YEAR ENDED 31 MARCH 2024 SMALL COMPANY PROVISIONS Tliis I'eport lias beeii pi'epared iii accordaiice witli the provisioiis applicable to coinpaiiies eiititled to tlie sinall coinpaii ies exeinptioii. Reg7iStered office: Tlie F aiii ily Lit"e Ceiitre Asli Street Soutlipoix Merseyside PR8 6JI-I Sigiiied 01) behalf of the trustees D Gregg Triistee
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND YEAR ENDED 31 MARCH 2024 I repoit 011 tlie accoiiiits of tlie coinpany for tlie year elided 31 Marcli 2024 whicli al'e set out oli pagyes RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER Tlie trLlStees (wlio are also the d irectoi's of the Coiniiiuii ity Cliiii'cli iii ilie Noi'ili-west of Eiigslaiid for tlie PLirposes of coinpaiiy law) are I'espoiisible foi. tlie pi'eparatioi? of tlie acLoiiiits. Tl)e Iriistees coiisider tliat ali aiidit is not reqiiired for tliis year under section 144(2} of tlie Cliarities Act 2011 (tlie 201 l Act) aiid tliat ali iiidepeiideiit examiiiation is iieeded. Haviiig satistied Inyself that tlie coinpaiiy is iiot subject lo aLidit linder coimpaiiy law aiid is el ig?ible for iiidepeiideiit exaiiiinatioii, it is my responsibilily to.. exain iiie tlie accounts Liiider section 145 of tlie 201 l Act: lo fol low tl)e procediires laid dowii in tlie geiiei'al Directioiis giveii by tlie Cliarity Coininissioii Iindei. seclioii 145(5)(b) ot'tlie 201 l Act. aiid to slale wliLtlier parl'icular matters have coine to my atteiitioii. BASIS OF INDEPF,NDENT IXAMINIR'S REPORT My LAai)Illlclti()11 Ivcls cari-ied out iii accordaiice willi tlie gyeiieral Directiolls b7iveii by tlie Clii1rity Coiiiiiiissi0i1. Ali exi1111 i iiatioii iiicllides a review of tlie accoiiiitiiig records kept l)y the coiiipaiiy aiid a coinparisoii of tlie accollllts pi'eseiited witli tliose recoi'ds, It also iiicliides consideratioii of aiiy LIIIUSLial iteins or disclosLires iii tlie accoLlllts, aiid seekiiigy explaiiatioiis fi'oiii yoii as ti'ustees coiiceriiiiigy aiiy siicli lii£illers. The pro¢edLIIYS LIIILlei'lakeii do iioi prc)vide all IliL evideiicL tlial WOLild be I'eqLiircd iii ali aLidil c111d coiiseqiieiitly iio opin ioii is b? iveii as to wlieil)er tlie <2CCOllllts preseiit a 'ti'iie aiid fair view, aiid tlic I'epoi't isl iiii iled to iliose Inatters set oiit iii ilie stalcineiil below. INDF.PENI)F.NT EXAMINER'S STATEMENT Iii coi)n¢ctioii witli Iny exam inatioii, no Inatter lias come to my atteiition., ( l ) wliicli g?ives me IEasoiiable caLise to bel ieve tliat iii aiiy iiiaterial respect tlie I'eqLI ii'eineiitS'. to keep accouiitiiibp records iii accordaiice witl) sectioii 3 86 of tlie Coinpai)ies Act 20061 1¢ lid to pi'Lpare accoLlllts wliicli accord wilh tlie accoLiiiliiig reLords, coiiiply willi tlie aLcoLllltiiig I'eqiiii'eii)eiits of scctioii 396 of tliL Coin paiiics Act 200() ai)d witl) tlie i)ILtI)ods ai)d priiiciples of tlie Staleiiieiit of Recoiiiiiieiided Practice.. Accoiiiitiiig aiid Repoiti lig by Cliai'ities liave iiot beeii Inet. or (2) lo wli icli, iii Iny opiii ioii, atteiitioii sholild be di'awn iii ol'der to eiiable a propel. iiiiderstandiiigr of tlie ccoiiiits to be reaclied. 10
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND f¢0 nflnued) YEAR ENDED 31 MARCH 2024 D Smitli Associates Ltd Iiidepeiideiit exainiiier 14 Yellow 14ouse Lane Soutl)port Merseyside PK8 IER 11
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2024 Unrestricted Funds Restricted Funds Total Funds 2024 Total Fiiiids 2023 Note INCOMING RESOURCF.S I nLom iiig resoiirces from yeiiei'atiiig fLinds'. Vol 111itary iiicoine Activities foi- g7ciiei'atiiig fLiiids Investineiit in¢oiiie 188.145 24,022 212,167 251,093 2,351 43,106 2,351 43,106 1.761 35.012 TOTAL INCOMING RF.SOURCES 233,602 24,022 257,624 287,866 RF.SOURCFS F.XPENDED CliarilablL aclivilics Govei'naiice costs Otlier resoLirces expeiided TOTAL RESOURCES EXPENDED 516 (191.282) {65,401) 40 (27.388) (218.670) (65.401) 40 (221.472) (61,372) 1.282 (256,643) (27,388) (284,031) (281,562) NET (OUTGOING)/INCOMIN G RESOURcfi S FOR THF YF.ARINF.T (EXPF,NI)ITURE)IINCO MI F()IITHE YEAR RF.CC)NCILIATION OF FUNDS Total fuiids broii&ylit torward TOTAL FUNDS CARRIED FORWARD (23,041) (3,366) {26,407) 6,304 738,244 26,425 764,669 758,364 715,203 23,059 738,262 764.668 I"lie Siateiiieiit of F iiiaiicial Activities iiicILide5 all giaiiis 11 lid losses iii tlie year ¢iiid therefore a 5tateiMeiil ot. total recogyiiised g7aiiis aiid losses lias iiot beeii prepared. Al l of tlie above amoiiiits relate to coiitiiiiiiiig activilies. The notes on pages 14 to 18 form part of these financial statements. 12
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND BALANCE SHEET 31 MARCH 2024 2024 2023 Note FIXED ASSETS Taiigyible assets 12 693,862 690,065 CURRENT ASSETS Debi()rs Casli at baiik 13 9,076 42,353 11,513 72,104 51,429 83,617 CREDITORS: Amounts falling due within one year 14 (7,029) (9,014) NET CURRENT ASSETS 44,400 74,603 TOTAL ASSETS LESS CURRENT LIABILITIES 738,262 764,(168 NET ASSETS 738,262 764,668 FUNDS Resti'icled income fuiids U iii'esti'icted iiicoine f'Liiids 15 16 23,060 715.202 26,425 738.243 TOTAL FUNDS 738.262 764,668 For tlie year elided 31 Marcli 2024 tlie coiiipaiiy wa8 eiititled to exeinptioii froiii aLidit undci. seclioii 477 ot. Ihe Coiii paiiies Act 2006 I'elatiiig) to siiial I coiiipaiiies. Triistees, respoiisibil ities.. Tlie Ineinbei's liave iiot I'eqliired tlie coiiipaiiy io obtaiii ali aLidit of its accoiiiits foi. tlie year in qiicstioii ii) accordaiice witli 5ectioii 476. aiid The ti'iislLc5 ackiiowledgyL tlieii. respoi)sibil ilies for coin plyiiig witli tlie reqiiii'eineiits ()r ilie ALt itli respeLt to clCCOlllltingJ recoi'd5 aiid the pi'eparatioii ot ac¢oLllIts. Tliesc accouiits Iiave beL'II Pl'LparLd iii accordaiice witli ilie pi'ovisioiis applicable lo compaiiies SLibject to tlie siiial l ¢oinpaiiies regiiiic. These tiiiaiicial statements were approved by tlie Ineinbers of tlie coinmittee aiid 11lltliorised f()r iSSLie oli the .aDd re sibyiied oli tlieii. belialf by: Mr CJ M CJl'iCe (Cliairpers MrDCGreg Compaiiy Registi'atioii Nuillbei-: 05289119 The notes on pages 14 to 18 form part of these financial ststements, 13
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Basis of accounting Tlie fiiiaiicial stateilleiits have beeii prepared Liiider tlie Iiistorical cost coiiventioii aiid iii accordance witli applicable Uii ited Kii)gdoin accoiiiitiiig staiidards aiid the reqLiirciiiciits of. tlie Stateiiieiit of Re¢oii)Inended Pi'<lCtice 'Accoiii)tiiig aiid Ileporting by Ll)arities' iSSLied iii Marcli 2005 (SORP 2005). Consolidalion In tlie opiiiioii of tlie Ineinbei-s of tlie coiniiiittee. tlie coiiipaiiy aiid its subsidiary iiiidertakiiigs coiii prise a sinall gi-oiip. Tlie coiii paiiy lias tlierefoi'e takeii advaiitagye of tlie exeiiiption provided by Section 398 of tlie Cliai'ities Act 201 I iiot to pi'epai'e gyroup accoiinls, Tlie directors do iiot coiisider tlie cost of pi'epai'iiig coiisol idated accouiits jLlStifiable aiid i)ote 9 provides adequate detai Is relatiiigi to the iiatLlI'e of tlie ti'adiiigy subsidaiiy. Casli flow statement TIIL tl'LlSt¢Ls liave takeii adalI1ag)e of ilie exeiiiptioii iii Fiiiaiicial Repoitiiig Staiiclcird No I (I'evised) troin iiicludiiigy a casli flow stateiiieiit iii tl)e f iiiaiicial stateineiits oli tlie groLiiids Iliat ilie Colll P¢111y 15 siiial l. Fixe(l assets A I I fixed assets are iiiitially recorded at cost. VOLUNTARY INCOME Unrestricted Restricted Total Funds Total fliiids Funds Funds 2024 2023 Donations D()iiatioiis I i)coinc tax recoverable oli gyifl did .1 itlies tiiid offei'iiigys %pec ial Col lectioiis Gi'ants receivable Gi'diils I'eoeiv<ibl¢ 446 27,198 160,501 446 28,848 160.501 22,372 473 28.733 194,258 19.098 1,650 22,372 8.531 188.145 24,022 212,167 251.0()3 INCOMING RESOURCES FROM ACTIVITIES FOR GENF.RATING FUNDS Unrestricted Total Fun(Is 'fotal FLiiids Funcls 2024 2023 Eveiits, Tapes, veiidiiig InaLliines etc.. 2,351 2,351 1.761 14
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 INVESTMENT INCOME Unrestricted Total Funds Total FLiiids Funds 2024 2023 Baiik iiitei'est I'eceivable Rents reccivable Faill i ly l..itc Ceiitre 888 6,840 35,378 888 6,840 35,378 406 6,720 27,886 43,106 43,106 35.012 COSTS OF CHARITABLE ACTIVITIES BY FUND TYPE Unrestricted Restricted Total Funds 'fotal FLiiids Fun(Is Fun(Is 2024 2023 Clitti'ilable activity upport costs 151,194 40,088 27,388 178,582 40.088 159,056 62,416 191.282 27.388 218,670 221.472 COSTS OF CHARITABLE ACTIVITIES BY ACTIVITY TYPE Activities unilertttkc&n dii'eclly Support Total Funds Total fiiiids costs 2024 2023 Cliaritilble activily 178.583 40,088 218,671 221,472 COVERNANCE COSTS UnrestriLted Total Funds Total Fiiiids Funds 2024 2023 Ti'iistccs Reiniiiieratioii Eiiiploycr's NIC ALidit fees Iiiterest payable Maiiageinent fees 45,721 5.052 1,200 130 13,298 45,721 5,052 1.200 130 13,298 43.544 5,004 1 ,200 157 11,467 65.401 65.401 61,372 OTHIR RESOURCES EXPF.NDED Unrestricte(l Total Funds Total Fliiids Fun(Is 2024 2023 Losses oil disposal ot" taiigible fixed assets for cliarity's own use (40) (40) (1,282) 15
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 NET {OUTGOING)/INCOMING RESOURCES FOR THE YEAR This is stated after cliargiiig.. 2024 2023 Staff peiisioii contributioiis Auditors, fees 4,346 1,200 4,184 1,200 10. STAFF COSTS AND EMOLUMENTS Tolal staff costs were as follows: 2024 2023 Wages aiid salaries Social seciirity costs Otliei. peiisioii costs 140,654 6,813 4,346 135,783 8.189 4.184 151.813 148.156 l)articul#rs of employees: Tlie average iiuinbei. of eiiiployees dLlI'iiig tlie year. calculated 011 tlie basis of full-time eqliivaleiils, was as fol lows.. 2024 2023 Nuinbcr of adiii iiiistrative staff Nuiiiber of trustees 10 No einployee received reiiiuiiei'atioii ot. more thali £60,000 dliriiigy ilie year (2023 N i l). 11. TRUSTEES, REMUNERATION DLiriiigy tlie yeai., tlie fol lowing TrLlSt¢es of tlie cliarity, reLeived paymeiits in recogiiition of tlieir service to tlie Trust aiid to Cover TrLlSt I'elated expeiises incuriEd iii ai) Eldersli i p capaLity. D Gregg £45,721 Tlie payiiieiits were approved by a sub-coiniii ittee ot. Ti'iistees. Noiie of tlie above tl'LlStees sit 011 tliis siib-coiiiiii ittee. 16
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 12. TANGIBLE FIXED ASSETS Plant and machinery etc. COST At l April 2023 Additions Disposals At 31 March 2024 924,096 3,796 (21)()) 927,593 DEPRECIATION At l April 2023 Oli disposals At 31 March 2024 234.031 (300) 233,731 NET BOOK VALUE At 31 March 2024 693,862 Al 31 Mai'cli 2023 690,065 13. DEBTORS 2024 2023 Iiicoiiie tax recovei'able Otlici. debtors Prcpayinciits 4,023 4,718 335 5.9()0 5,101 452 9.076 11,513 14. CREDITORS.. Amounts falling due within one year 2024 2023 PAYF. aiid social security Otlier creditors 2.856 4.173 3,666 5.348 7.029 9,014 15. RESTRICTED INCOME FUNDS Balance at l Apr 2023 Incoming resoiirLes Outgoing resources Balance at 31 Mar 2024 r,qLiipiiieiit Fiiiid Special Collectioiis FLiiid 1,660 24,765 1,660 21,400 24,023 {27,388) {27,388) 26,425 24,023 23.060 17
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 16. UNRESTRICTED INCOME FUNDS Balance at l Apr 2023 Incoming resources Outgoing resources Balance at 31 Mar 2024 Geiieral Fuiids 738,244 233,603 {256,645) 715,202 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS Net current assets Total Restricted Incoine Fund$; t3Lli Idiiigy Repair & Mainteiiaiice Unrestricted Income Funds 1,660 21,400 1.660 21,400 Total Funds 23,060 23,060 18
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND MANAGEMENT INFORMATION YEAR ENDED 31 MARCH 2024 The following pages do not form part of the ststutory financial statements which are the subject of the independent examiner's report on pages 10 to 11. 19
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2024 2024 2023 INCOMING RESOURCES VOLUNTARY IINCOME Doiiations Iiicoine tax i'ecoverable oli gift aid l-itlies and offerings Special Collectioiis Gi'aiits receivable 446 28.848 160,501 22.372 473 28,733 194.258 19.098 8.531 212,167 251,093 ACTIVITIES FOR GENERATING FUNDS Eveiits. Tapes. veiidiiigy Inachiiies etc.. INVESTMENT INCOME Baiik iiiteresl reeeivable Reiits receivable Faini ly Life Ceiitre 2,351 1,761 888 6,840 35,378 406 6,720 27.886 43,106 35,012 TOTAL INCOMING RESOURCES 257,624 287,866 RESOURCES EXPENDED CHAIIITABLE ACTIVITIES Siat't" costs - Wagyes & salc11.ies Slatf costs- Eiiiployei s NIC Si(Ill" L()St5 Pe115iC)ii costs F.slabl isliiiieiit - R1( tes & Watei. Eslabl isliiiieiit - Ligvlit & lieat r.,stabl isliiiieiit - Repairs & Inaiiiteiiaiice F.slabl isliiiiciit - I iisiiraiice F,sldbl isliiiiLiil Oiliei. ()f'tice Lxpeiiscs - Teleplioiie Sp¢akci' cxpciises Gifts I Inpdct Teain Traiiiiiigy aiid eqLiipineiit 94,933 1,761 4,346 92,239 3,185 4,184 909 21,494 23,()03 11,869 9,472 7,144 6,181 4,298 3,981 67,113 5,171 1,278 6,437 3,289 4,936 47,839 6,1 13 560 218.671 221,472 GOVERNANCE COSTS Trustees Reinuiieratioii ii)ployei s NIC ALidit fees I iiterest pa)'able Maiiagycmeiit fees 45,721 5,052 1,200 130 13,298 43,544 5,004 1 ,200 157 11,467 65,401 61,372 20
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2024 2024 2023 OTHF.R RESOURCES EXPENDED LossLs 011 d isposal of tangiible fi.xed assets for cliarity's owii iise (40) (1,282) TOTAL RESOURCES EXPENDED 284,032 281,562 NfT (OUTGOING)/INCOMING RESOURCES FOR THE YEAR (26.408) 6,304 21
THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2024 2024 2023 CHARITABLE ACTIVITIES Charitable activity Aclivilie.f un(lerliiken clireLIIy Staff costs - Wagyes & Salai'ies Staff costs - Einployer's NIC Stafl" costs Peiision costs Speakcr expeiises Gifis I nipact Teain "rraii)iiigy aiid eqiiipiiieiit 94,933 I,761 4,346 3,981 67,113 5.171 1 ,278 92,239 3,185 4,184 4,936 47,839 6,113 560 178,583 159.056 Siiiipi)rl ccJ.%l,s Lsl(Ibl isliinci)i - Rates & Water l-'stabl isl)iiieiit - Ligilil & liL'at Establ isliinent - Repairs & Inaiiiteiiaiice r.stabl isliinent - I nsiiraiice F.slcTrbl isliiiiLiiI Oilier OI'IICL LxpLiises - "I"cleplioiie 909 21.494 23,603 6,684 6,437 3,289 11,869 9.472 7.144 6,181 4,298 40,088 62,416 218,671 221,472 218,671 221,472 22