2022-12-31-accounts - Larkfield Community Church

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Larkfield Community Church

Trustees Report and Accounts

For Year Ended 31[st] December 2022 Registered Charity Number: 1120956

LARKFIELD COMMUNITY CHURCH TRUSTEES REPORT INFORMATION

STATUS: Constituted by a Deed of Trust and is a registered charity No: 1120956

TRUSTEES:

Mark Hayton (Minister and Lead Elder) Steve Johnson (Elder) Roger Bedford (Elder) Paul Jacobs (Elder)

REGISTERED ADDRESS:

55, The Ferns, Larkfield, Aylesford, Kent, ME20 6NE.

INDEPENDENT EXAMINER:

Stewardship, 1, Lamb’s Passage, London, EC1Y 8AB.

BANKERS: Barclays Bank

LARKFIELD COMMUNITY CHURCH TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

AIM

The primary aim of Larkfield Community Church (LCC) is to provide a Church where every man, woman and child can understand the good news of Jesus Christ and grow in their service for the glory of God.

OBJECTIVES

The principle objects of the charity are:

The advancement of the Christian religion both in the UK and overseas.
The advancement, for the public benefit, of religious or other education.
The relief of the poor, sick, disabled, lonely or homeless.

LCC has a longstanding relationship with the Assemblies of God (AoG) UK; a Christian organisation of over 600 Churches that pursue similar objectives in the UK and overseas. LCC works with the AoG to support other Churches where needed. During the year, 3 % of LCC’s income has been given to help the objectives of the AoG, which can best be done on a larger scale than LCC could do independently. LCC is also an active member of Churches Together in Malling, a local inter-denominational group of 25 Churches.

The four Trustees of LCC are also the four Church Elders. One of them is the nominated Lead Elder who has Accredited Ministerial Status with the AoG. In keeping with the constitution of the AoG, the Lead Elder is also the Trustee Chair. The Lead Elder of LCC, is in full time secular employment and aligns with the other Trustees who all serve the Church in a voluntary capacity, thus allowing funds to be directed where needed.

The life and teaching of the Church is governed by the LCC Leadership, comprising of the four Church Elders (Trustees), the Treasurer/Administrator, the Children’s Leader and three of the four Elders’ wives.

The Trustees meet at least bi-monthly with the wider LCC Leadership Team, to receive reports and financial statements detailing the opportunities and risks faced, enabling them to plan or curtail activities accordingly. Day to day decisions on expenditure are decided by the Trustees. The powers of appointment or removal of a Trustee rests with the Trustees. They are selected from the LCC Leadership Team to ensure the Trustee body is homogeneous with the mission.

The Church currently employs three people, namely:

Treasurer/Administrator on a PAYE basis for 10 hours per week,
Caretaker/Cleaner for 8 hours per week (to clean and service the church building - The Dorcas Centre).

Children’s Leader for 10 hours per week (within the Church and in some local Primary Schools clubs, holiday activities, assemblies).

It is the involvement of every member of LCC, whether receiving some remuneration or not, that will make the difference in the Church achieving its aims. This is done through:

being ‘salt and light’ in the community, amongst the people they interact with every day;
by praying,
by visiting the sick and others in need,
being involved in training others,
through public teaching and worship, and
administration.

The financial resources of LCC are mainly given by its members. Much of the work achieved is done so privately and without recognition; the hours and value of that time cannot be quantified.

LCC has an operational Safeguarding Policy approved by the Thirtyone:eight Safeguarding Organisation. Training and refresher training in Safeguarding for members/staff is an ongoing constant and a standing item at each Leadership/Trustee meeting. The policy is reviewed annually by the LCC Safeguarding Lead. One Sunday service per annum is devoted as ‘Safeguarding Sunday’ to further highlight this key policy.

LARKFIELD COMMUNITY CHURCH TRUSTEES REPORT FOR THE YEAR ENDED 31[st] DECEMBER 2022

ACHIEVEMENTS AND PERFORMANCE

LCC continued to meet in Brookfield Junior School Hall each Sunday morning for sung worship, prayer and bible teaching. There was a noticeable decline in numbers attending ‘in person’ services post-Covid (approximately halved). Through 2021/2022, several families decided to move to a church nearer home and two key families relocated to Norfolk and South Wales respectively.

The children’s ministry continued called J Team for juniors. A crèche facility was also available and a baby changing unit installed.

Some Church members met online mid-week for further friendship, prayer and bible teaching.

Post lockdown, the Church began to rebuild their relationship with the 3 Primary Schools that are on the site and, as in previous years, helped them to raise funds at their school summer fetes by running a refreshment stand.

The Church lease a double classroom sized timber building from Kent County Council called, ‘The Dorcas Centre’ located on the School site for use during the week. This building was derelict but has been completely restored by the Church. It is maintained by a part-time paid Caretaker/Cleaner and volunteers from the Church. Mid-week Church activities included:

A popular mid-week morning breakfast bible study group called Refreshment Plus.
Food Bank. The LCC foodbank volunteers gather, sort, pack and deliver donated food to people (individuals and families) in crisis. Through the reporting period 573 food parcels were delivered which equates to 8595 meals.
A lunchtime and after-school club called, ‘JAM’ (Jesus and me) for the children of Brookfield Junior School – approx. 30 attendees.

The Dorcas Centre was also made available for use free of charge to the Schools on the site and to other community groups such as a Child Minders weekly coffee morning, a weekly elderly social group, an elderly lunch club called, Let’s do Lunch’, and a local charity delivering ‘buddy’ training for volunteers to visit the lonely.

LCC partnered with and gave some funding and/or volunteers to:

‘Known and Loved’. A Churches Together in Malling outreach week around Pentecost with countless planned acts of kindness and community events.
Christian Comedian Mark Ritchie by hosting a Comedy Night outreach.
The Family Trust. Several LCC members volunteer for this Christian Charity providing mentoring in primary and secondary Schools.

Street Pastors. Two LCC members are involved with this work in Maidstone.
‘New Life’ Christian Newspaper (50 copies per month) containing uplifting stories for inmates of HMP Elmley.
‘Let’s do Lunch’, for senior citizens. At least 7 LCC members regularly volunteer with this work alongside people from other Churches and the community. A free taxi service is provided where needed.
Compassion. At the last count, LCC members sponsored 28 children overseas, helping to lift them out of poverty in Jesus name.
Christmas Connect. A combined Medway Churches Christmas Carol concert that included community choirs, a primary school choir singing competition and Christian Comedian/Speaker Mark Richie.
Churches Together in Malling Warm Space. LCC helped fund and staff a coffee shop ‘warm area’ through the winter months where people could come and offset their winter fuel bills.
AoG Ukraine Appeal. LCC provided funding for 10 oil fueled radiators.
AoG Earthquake Appeal for Turkey/Syria.
Brookfield Junior School. LCC contributed to the funding of a new projector in the hall (also used by LCC during Sunday services).

The Trustees have complied with the duty under the Charities Acts to have due regard to the public benefit guidance published by the Charity Commission.

PLANS FOR THE NEW YEAR

The key strategies for LCC remain the same, however in September 2019 the Trustees became aware of a housing scheme on land called 40 Acres, East Malling (about a mile from our current site) that included a new community building. The Trustees reached out to the developers, Wates Ltd., and discussions with them regarding the feasibility of the community building becoming the churches new base, have been very positive.

The detailed planning proposal for the development has been approved and at the time of writing construction has just commenced. Wates’ building division, Vistry Homes, have been in consultation with the LCC Trustees regarding a detailed plan for the community building to ensure it is fit for their purpose. It is anticipated that LCC will acquire freehold possession of the Community Building, car park and some adjoining land around December 2026.

This is an exciting development and will result in the church being able to upscale its community provision.

The LCC Leadership Team is looking to reappoint a Youth Leader for up to 20 hours per week. The previous Youth Leader stood down during the Covid Lockdown period having gained full time employment with another Christian Organisation. At the time this enabled LCC to curtail its outgoings at a financially challenging time but with no provision in this important area currently, it has become a key priority for 2023.

FINANCIAL REVIEW

Finances required to fund activities are raised through regular giving and one-off donations from Church members, supplemented by the refund of income tax from HM Revenue and Customs through the Gift Aid Scheme.

Despite the reported decrease in attendance/membership since the Covid restrictions were lifted, remaining members continue to be generous and overall income was consistent with that of previous years. As mentioned, a significant saving was made by delaying the reappointment of a Youth Leader until events returned to normal.

Total receipts for the year were £47017 (2021: £48,455) with expenditure amounting to £42223 (2021: £31,399) resulting in a gain of £4,794.

Funds carried forward at the year-end amounted to £30452.

Further invested reserves amount to £72070

The Trustees have reviewed the Reserves Policy and retain in the current account a minimum of £15,000, sufficient for the foreseeable needs of the Church.

GRANT MAKING POLICY

Gifts to external organisations and individuals are considered by the trustees on the basis of need and fulfilment of the charitable objectives. The trustees aim to gift 10% of their annual income. They are reactive to requests after careful consideration.

RISK MANAGEMENT

All major insurable risks are subject to Public and Employer’s Liability Insurance. Contractual risks are reviewed before being entered into to assess that they could not significantly impact upon the churches ability to fulfil its objectives. An annual review of areas of risk is undertaken by the trustees in conjunction with volunteers responsible for the area of activity.

STATEMENT OF TRUSTEES RESPONSIBILITIES

Charity law requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of the profit and loss of the Charity for that period. In preparing these accounts, the Trustees are required to:-

Select suitable accounting policies and then apply them consistently.
Make adjustments and estimates that are reasonable and prudent.
Prepare the accounts on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.

The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the accounts comply with the Charities Acts. 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 Trustees confirm that the accounts comply with current statutory requirements and those of the Charity’s Trust Deed.

Approved by the Board of Trustees on: and signed on its behalf by:

Mark Hayton MA 18/10/2023

Living life, loving God and serving our community.

Independent Examiner's Report To the Trustees of Larkfield Community Church

I report to the trustees on my examination of the accounts of Larkfield Community Church (the charity) for the year ended 31 December 2022 on pages 10 to 13 following.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 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 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 respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Lisa Darby FCA

For and on behalf of: Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: 23/10/2023

LARKFIELD COMMUNITY CHURCH

STATEMENT OF ACCOUNTS FOR THE PERIOD 1ST JANUARY 2022 to 31ST DECEMBER 2022 PREPARED ON THE RECEIPTS AND PAYMENTS BASIS

Prepared by C.L.Dobson

Treasurer for Accounting Year

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE PERIOD 1ST JANUARY 2022 to 31ST DECEMBER 2022

		Unrestricted	Unrestricted		Designated			Unrestricted	Unrestricted		Designated
	*Notes*	General Fund			Funds		Total Funds	General Fund			Funds	Total Funds
			2022		2022		2022		2021		2021		2021
Receipts			£		£		£		£		£		£
Voluntary Receipts
Offerings and Donations			3,317.19		-		3,317.19		4,750.00		-		4,750.00
Gift Aid Donations			31,075.35		-		31,075.35		31,764.68		-		31,764.68
Tax Refunds under Gift Aid			7,638.15		-		7,638.15		7,366.74		37.50		7,404.24
Total Voluntary Receipts			42,030.69		-		42,030.69		43,881.42		37.50		43,918.92
Other Receipts
Interest received			-		83.06		83.06		-		961.63		961.63
Foodbank Donations			-		660.00		660.00		-		220.00		220.00
Furlough Grants			-		-		-		2,697.53		-		2,697.53
Other			4,242.82		-		4,242.82		657.74		-		657.74
Total Receipts			46,273.51		743.06		47,016.57		47,236.69		1,219.13		48,455.82
Payments
Payments in furtherance of
Church's objectives
Direct Costs			37,437.50		545.18		37,982.68		29,113.51		425.75		29,539.26
Grants to Individuals			-		-		-		-		-		-
Grants to Institutions			4,240.21		-		4,240.21		1,860.00		-		1,860.00
Total Payments			41,677.71		545.18		42,222.89		30,973.51		425.75		31,399.26
Net Receipts / (Payments) before
Transfers			4,595.80		197.88		4,793.68		16,263.18		793.38		17,056.56
Balance at 31 December 2022			25,856.02		71,871.79		97,727.81		9,592.84		71,078.41		80,671.25
Net Movement in Funds 2022			4,595.80		197.88		4,793.68		16,263.18		793.38		17,056.56
Transfers in Funds							-						-
Balance at 31 December 2022		£	30,451.82	£	72,069.67	£	102,521.49	£	25,856.02	£	71,871.79	£	97,727.81

STATEMENT OF ASSETS AND LIABILITIES AS AT 31st DECEMBER 2022

		Insurance Value	Insurance Value
1. FIXED ASSETS		2022	2021
		£	£
The values of the assets owned or leased are:
Leasehold Building		140,210.00	124,631.00
Moveable Contents	Total	30,125.00 £170,335.00	25,000.00 £149,631.00

The property and contents are part of the charity's general funds. The Dorcas Centre lease has been renewed in June 2023 for another 5 years.

2. BANK AND CASH BALANCES Held at Bank Funds On Deposit Deposit Account	2022 £ 2021 £ 31,154.19 26,443.57 51,530.46 51,530.46 19,836.84 19,753.78
	£102,521.49 £97,727.81

The analysis of the bank and cash balances between funds is shown on the face of the receipts and payments account.

3. OTHER ASSETS AND LIABILITIES

Assets AOG Conference 2023 paid in advance Gift Aid recovery not yet received Liabilities Independent Examination Fee	2,333.59 - 4,243.89 3,891.00
	6,577.48 £ 3,891.00 £
	780.00 690.00
	£780.00 £690.00

There is a rolling amount of non-perishable/dried food stock retained at the Dorcas Centre which varies according to demand.

The accounts were approved by the trustees and signed on their behalf by:

Mark Hayton (Trustee)

Date: 18/10/2023

NOTES TO THE ACCOUNTS

FOR THE PERIOD 1st JANUARY 2022 TO 31st DECEMBER 2022

1. Accounting Policies

The accounts have been prepared on the receipts and payments basis with a statement of assets and liabilities.

2. Direct Costs

Property Rent/Lease Gas/Electricty Insurance / Licences Subscriptions Mission and Ministry Conference and Courses Church Activities Equipment / Furnishing Administration Youth Work Childrens work Maintenance (Dorcas) Foodbank (Designated Fund) Other Costs 3. Grants Paid Individuals Institutions Total	2022 £	2022 2021 £ £ 2,635.00 871.96 1,512.41 1,437.55 1,348.35 59.99 1,383.15 8,374.75 40.00 6,425.70 5,024.65 425.75 - £37,982.68 - 4,240.21 £42,222.89	2021 £ £29,539.26
	2,635.00
	507.93 1,552.42 1,570.85 2,566.37 4,004.69 - 2,562.84 10,159.28 - 6,500.26
	5,377.86
	545.18 -




			- 1,860.00
			£31,399.26

4. Employees

During 2022, The Church employed three part time members of staff.

Children's Pastor
Treasurer/Administrator
Caretaker

5. Payments to Trustees

No payments were made to trustees or related parties during 2022, other than the direct reimbursement of expenses incurred with no profit element.

6. Movement of Funds

General funds Designated funds Vision Fund Foodbank Fund Total funds	Balance at 31 Dec 2021 Receipts Payments £ £ £ 25,856.02 46,273.51 (41,677.71) 72,040.04 83.06 - (168.25) 660.00 (545.18) 71,871.79 743.06 (545.18) 97,727.81 47,016.57 (42,222.89)	Balance at Transfers 31 Dec 2022 £ £ - 30,451.82 (755.80) 71,367.30 755.80 702.37
		- 72,069.67
		- 102,521.49