Trustees
Stella Cole Trustee Godfrey Kanu Trustee Mawhassa Achille Member
Independent Examiner Mr Powerman Nipapa
Registered Address Unit G5 Kapital Building 1 Charter Street Leicester Charity Registration Number 1111381
Annual Report for 2020
The Trustees of the Christian Worship Centre present their Annual report and Independently Examined Financial Statements for the period ended 23 October 2020.
Structure, Governance and Management
The Charity is governed by an Approved Governing Document. Members of the Church are accepted in accordance with the Constitution which requires them to profess faith in Jesus Christ, or make effort towards professing faith and be baptised publicly in accordance with the gospel to renew their public profession of faith in Jesus Christ.
The members' Meeting normally takes place four to six times per year and has responsibility for the overall policy of the church. In accordance with the Constitution, the members appoint trustees, who together with the Minister, Church Secretary and Treasurer (who are also appointed by the Members), are responsible for the day to day running of the church’s work and witness, and the financial and legal aspects of the charity. All members are encouraged to volunteer or take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective.
Relevant matters may be submitted to the Church meeting by the Trustees for guidance, or may be raised by members in Church meetings for further consideration by the Trustees. Though the Constitution permits decisions to be made at Church meetings by appropriate majorities, the Church seeks to work by consensus wherever possible.
Objectives and Activities
The principal purpose of the charity is the advancement of the Christian faith within the UK and overseas in accordance with the statement of beliefs appearing in the church's schedule by such exclusively charitable means as the trustees from time to time determine.The church operates according to the principles or christians beliefs of evangelical and pentecostal denominations of the christian faith and includes the advancement of education, community service and such other general charitable purposes in the United Kingdom and Africa as Nigeria, Zimbabwe, Kenya and South Africa and other places or parts of the world as the trustee shall determine.
In order to achieve the principal objective which is set out above, the Church provides a variety of activities both to its membership and to the community generally. This is aimed at showing the love of Jesus Christ in both word and deed and to bring people into a closer relationship with Him as living Lord.
Central to the work and witness of the Church is the provision of regular public services of Christian worship. These services take place each Sunday for 2 hours. There are also occasional services at other times which are advertised through flyers and leaflets.There is a full children’s programme during the morning services. The church seeks to be a friendly and welcoming community and anybody is free to attend any of these services.
The Church runs a series of seminars and events for growth of faith and discipleship held at different places in the community and occasionally in homes of some members, and further details of these can be obtained from the Trustees on request, or at the Sunday services of worship.
From time to time the Church runs courses in parenting,life skills and courses for people interested in discovering more about Christianity.
The Church runs various events for Young People and for people in colleges and Universities around Leicester.
The Church has systems in place to ensure that all people working with children and vulnerable adults are appropriately vetted with regard to the Disclosure and Barring Service.
The church has read the Charity Commission guidance on public benefit, and is satisfied that the activities outlined above clearly demonstrate that the charity is providing a benefit to the public.
Risk Management
Trustees have and will continue to have the responsibility of measuring, tasking, and taking action to control such risk in accordance with the Charity constitution and policies and procedures. Detailed consideration of risk is delegated to any one or more of the Trustees.
Risks are identified, assessed, and controlled, established throughout the year informally. An informal review of the charity's risk management process is undertaken on an annual basis. Trustees continue to improve and ensure that the system of internal controls is adequate and cost effective. Through the risk management process established for the church the trustees are satisfied that the major risks have been adequately mitigated where necessary.
It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed in the past year.
Covid-19 Pandemic
The past year has seen the most extraordinary times of the impact of Coronavirus on the church community and economy. There is still uncertainty about the future in terms of living with the virus
and the terrible social and economic impact caused by the necessary shutdown of life as we knew it.
The Coronavirus pandemic (COVID-19) has posed significant challenges for the church. As a church we had to temporarily suspend our activities and found new ways of reaching out to the congregations and other community members via phone and other digital means of communication. We expanded our worship to online networks, and we currently use zoom to reach out to our members. We only online on Sunday services observing social distancing and use of face masks. Our members have reported the positive effects of ‘going online’ and it has been an opportunity for creativity, and we have seen the importance of reaching our members outside of our usual physical gatherings.
Achievements and Performance
The Church does not measure the success of its programmes only in numbers, including financial numbers, but also in less tangible areas like fellowship and encouragement. The Trustees recognise that these are difficult to measure, but believe that 2020 was a difficult year in the life of the church due to COVID-19, and all other attendant issues associated with it making it difficult to carry out any meetings physically at our regular worship venue.
New members professed faith in Jesus Christ for the first time during the year, and were received into church membership. New people joined the church by transfer from other churches, having reaffirmed their faith in Jesus Christ. No member of the church died during the year, and two moved to another church in a different part of the country. On 31 December 2020 the membership stood at 64 which was higher than a year earlier.
Average attendance at worship services was affected given the impact of COVID-19 although the church met regularly via online channels as determined by the church.
Our members continue to make contributions to the community both through the volunteer activities within the church and also in other local charities that contribute to the overall positive impact especially during
COVID-19 when we distributed food and other material goods to those who were struggling and needed support. Children and young people between the ages of 6 and 14 were supported academically as they were coached during the summer scheme organised by the church during which they were taught for about 6 weeks.
Financial Review
The Church continues to raise the funds which it needs to carry on its activities from within its own membership and congregation. No wider public appeal was made for funds during the year.
The most significant expense related to supporting people to go through COVID-19 as people of BAME were significantly affected and our membership is predominantly people from ethnic minorities. The other significant expense was having to keep and maintain the church premises even though it was not used for services during the COVID-19 restrictions. The members of the church determined that discontinuing the rent and having to look for a new worship venue would affect the morale of the members when the restrictions are lifted. The church received some grants from the UK government via the Leicester City Council as detailed in the finances to cushion the impact of COVID-19 on businesses. Pastor Godfrey continued to lead and co-ordinate the church’s activities including the Sunday Services, to provide pastoral care for the congregation and other people, and to equip and encourage the membership in their life, Christian witness and service.
The Church is heavily dependent on its membership working as volunteers in all aspects of the church’s activities, many of which run with little or no impact on the church’s expenditure, but nevertheless contribute substantially to the achievement of the church’s objectives.
The financial results for the year, together with a summary of the accounting policies adopted are set out in the accompanying financial statements.
The Trustees are responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the charity legislation. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The report was adopted by the trustees on 28th March 2022 and signed on their behalf by:
Pastor Godfrey Oluikpe Resident Pastor Christian Worship Centre
CHRISTIAN WORSHIP CENTRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR THAT ENDED 23 OCTOBER 2020
| CHRISTIAN WORSHIP CENTRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR THAT ENDED 23 OCTOBER 2020 |
|||
|---|---|---|---|
| 2020 | 2019 | ||
| Notes | Unrestricted | Total | |
| £ | £ | ||
| Incoming resources | |||
| Incoming resources from general funds | |||
| Voluntary Income | 2 | 9350 | 19916 |
| Activities for generating funds | 3 | ||
| Other income resources | 4 | 34403 | 4934 |
| Total incoming resources | 43753 | 24850 | |
| Resources expended | |||
| Charitable activities | |||
| Church running costs | 5 | 13581 | 13176 |
| Spiritual leadership costs | 6 | 6150 | 5100 |
| Community building | 7 | 7090 | 4974 |
| Total resources expended | 26821 | 23250 | |
| Net(Outgoing/Incoming Resources funds before transfers | 16932 | 1600 | |
| Gross transfers between funds | 0 | 0 | |
| Net movement in funds | 16932 | 1600 | |
| Reconciliation of Funds: | |||
| Total funds brought forward | 1600 | 290 | |
| Total funds carried forward | 18532 |
CHRISTIAN WORSHIP CENTRE BALANCE SHEET AS AT 23 OCTOBER 2020
| CHRISTIAN WORSHIP CENTRE BALANCE SHEET AS AT 23 OCTOBER 2020 |
|||
|---|---|---|---|
| Notes | £ | ||
| Fixed assets | |||
| Tangible assets | 8 | ||
| Furniture | 2500 | ||
| Instruments | 3560 | ||
| Computer Equipment | 2250 | ||
| Office Equipment | |||
| 8310 | |||
| Current assets | |||
| Debtors | 9 | 2250 | |
| Cash in hand and at bank | 10 | 18237 | |
| 20487 | |||
| Creditors:amounts falling due within one year | 11 | 0 | |
| Net current assets | 28797 | ||
| Creditors:amounts falling due after one year | 12 | 21150 | |
| Total Net assets or liabilities | 7647 | ||
| Total charity funds | |||
| Unrestricted funds | 7647 |
For the year ended 23 October 2020 the charity was entitled to exemption from audit under Sec 477 of the Companies Act 2006 relating to small companies. • The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with Sec 476.
• The Trustees acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and preparation of Accounts. These Accounts have been prepared in accordance with the provisions applicable to companies subject to the Small Companies regime.
The financial statements were approved and authorised for distribution by the Board on 10/03/2022 and signed on its behalf by Trustee Chairman:Godfrey Kanu
CHRISTIAN WORSHIP CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 23 OCTOBER 2020
1.ACCOUNTING POLICIES
The principal accounting policies, all of which have applied consistently throughout the year, are set out below.
1a.Basis of preparation
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
• and with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on March 2018
• and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
• and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
1b.Going Concern
Christian Worship Centre is still in operation as a going concern
1c.Fund accounting
Unrestricted funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity. Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
1d.Incoming resources
Voluntary income, including donations, gifts and legacies and grants that provide core funding or are of a general nature, are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Investment income is recognised on a receivable basis,
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
1e.Resources expended
Expenditure is recognised when a liability is incurred. Funding provided through contractual agreements and performance related grants are recognised as goods or services supplied.
Other grant payments costs of generating funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.
Governance costs include those incurred in the governance of its assets and are primarily associated with constitutional and statutory requirements.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent
with the use of resources, e.g. allocating office property costs by floor areas, management and human resources costs by the number of staff, and finance and IT costs by work done.
1f.Donated Goods and volunteer and other donated services.
Donated goods are recognised in different ways dependent on how they are used by the charity;
a. Those donated for resale produce income in the trading venture when they are disposed of. b. Those donated for onward transmission to beneficiaries (chiefly clothing, food and medical supplies) are included in the statement of financial activities as incoming resources and resources expended when they are distributed. They are valued at the amount the charity would have had to pay to acquire them.
The charity has not received any goods for use by the charity itself. The value of services provided by volunteers is not incorporated into these financial statements. Where services are provided to the charity as a donation that would normally be purchased from our suppliers this contribution is included in the financial statements at an estimate based on the value of the contribution to the charity.
1g.Tangible fixed assets and depreciation
Tangible assets are stated at cost and depreciated over their useful economic lives at the following rates: Fixture and fittings 4 years Equipment 5 years Computers 3-4 years
CHRISTIAN WORSHIP CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 23 OCTOBER 2020
| 2.Voluntary income Donations Gift Aid Estimate 4.Other income Donated services LCC/Government Grant Govement Backed Loans 5.Church running costs Rent church lease Repairs & Maintenance,cleaning Premises insurance Deprecaition of Furniture & Fittings Deprecaition of motor vehicles Depreciation of Office Equipment Utilities(Electri,water,tel &Inte) 6.Spiritual leadership costs Stipend & Honorariums 7.Community Building Holy Communion/Baptism Grants & Donations Community Projects Hospitality Software subsriptions Bank charges Printing and stationery |
2020 2019 Unrestrict Total £ £ 9350 19916 2250 3484 |
|---|---|
| 11600 23400 |
|
| 3253 1450 11000 0 20150 |
|
| 34403 1450 |
|
| 10788 10600 1550 1371 1243 1205 |
|
| 13581 13176 |
|
| 6150 3561 |
|
| 1145 1245 1560 853 2550 1371 585 350 1250 1155 |
|
| 7090 4974 |
CHRISTIAN WORSHIP CENTRE
| NOTES TO THE FINANCIAL STATEMENTS | |||
|---|---|---|---|
| FOR THE YEAR ENDED 23 OCTOBER 2020 | |||
| 8.Tangible Assets | |||
| Furniture | IT & Musical | Fixtures & | |
| Cost: | Instruments | Fittings | |
| £ | £ | £ | |
| at 25 OCTOBER 2020 | 2500 | 5810 | |
| Additions | |||
| Disposals | |||
| at 25 October 2020 | |||
| Depreciation | |||
| at 25 October 2020 | |||
| Charge | |||
| Disposals | |||
| at 23 October 2020 | |||
| Net book value | 2500 | 5810 |
CHRISTIAN WORSHIP CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 23 OCTOBER 2020
| NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 23 OCTOBER 2020 |
|
|---|---|
| 9.Debtors Gift Aid Other debtors 10.Cash in hand and at bank Cash at bank -Main Church 11.Creditors:amounts falling due within one year Trade creditors 12.Creditors:amounts falling due within one year Loans |
2020 2019 Unrestricted Total £ £ 2250 0 |
| 2250 0 |
|
| 18237 1600 |
|
| 0 0 |
|
| 21150 0 |
Independent Examiner's Report
The Management and Board of Trustees of Christian Worship Centre Leicester, a registered charity, appointed me to independently examine their trustees' report, financial reports and the accompanying notes.
Responsibilities of Management and Board of Trustees
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To safeguard the Charity's assets and in particular to ensure that the Financial Reports are free from material misstatements due to fraud.
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To keep adequate financial records and to ensure that the published reports are based on these records.
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To ensure that the published reports are true and fair.
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Consider their charity to qualify for an independent examination in terms of Part 8 and sections 145 and152 of the Charities Act of 2011.
My Responsibility
To carry out procedures such as analytical reviews, comparing the published reports to the financial records kept by the charity and enquiring from those tasked with the governance of the charity any matters that need clarity.
I also considered the disclosures of material facts in the financial reports and the going concern of the charity. The nature and extent of my examination did not provide appropriate and adequate audit evidence and therefore no audit opinion is provided in this report.
Independent Examiner's statement
ln the course of my examination, no matters came to my attention which give me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act
-
the preparation of accounts which accord with the accounting records and comply with the accounting requirements of the act have not been met.
-
to which in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
Powerman Nipapa
Leicester 2022