OpenCharities

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

2024-03-31-accounts

Charity Registration No. 1123028

Company Registration No. 06492621 (England and Wales)

BILLINGSHURST FAMILY CHURCH (LIMITED BY GUARANTEE)

DIRECTORS' REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2024

BILLINGSHURST FAMILY CHURCH

CONTENTS

Page
Legal and administrative information 1
Trustees' report 2 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the accounts 8 - 12

Billingshurst Family Church (A Company limited by guarantee)

Legal and Administrative Information Charity Number 1123028 Company Registration Number 06492621 Date of Incorporation 4th February 2008 Start of Financial Year 1st April 2023 End of Financial Year 31st March 2024 Trustees/Directors Mrs Rachel Brown (Company Secretary) Mr John Fraher (Resigned 28th January 2024) Mr Craig Gale Mr William Richards Mr Andrew Newby Miss Ruth Feaver Mrs Helen Elphick Company Secretary Mrs Rachel Brown Governing Document Memorandum & Articles of Association Incorporated 4th February 2008

Objects:

A) To advance the Christian faith in accordance with the statement of faith in such ways in Billingshurst and the surrounding villages and in such other parts of the United Kingdom and the world as the directors from time to time may think fit.

B) To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support in Billingshurst and the surrounding villages and in such other parts of the United Kingdom or the world as the directors from time to time may think fit.

C) To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life in Billingshurst and the surrounding villages and in such other parts of the United Kingdom and the world as the directors may from time to time think fit.

Principal Address & Registered Office

Bankers

Independent Examiner

Billingshurst Centre Roman Way Billingshurst West Sussex RH14 9QW CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Mailing Kent ME19 4JQ Michael Homer AFA MIPA MCH Accountants Ltd 68 Charlton Road Andover Hampshire SP10 3JN

1

Billingshurst Family Church (A Company Limited By Guarantee)

Report of the Directors For the Year Ended 31 March 2024

The trustees (who are also the directors) are pleased to present their annual report and accounts for the year ended 31 March 2024. The accounts have been prepared in accordance with the accounting policies set out in note 2 to the accounts and comply with the charity’s Memorandum and Articles of Association, the Companies Act 2006 and the Statement of Recommended Practice, Charities SORP (FRS102).

OBJECTIVES

In shaping our objectives for the year and planning our activities, the Directors have considered the Charity Commission’s guidance on public benefit.

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

Weekly meetings are held every Sunday morning at the Billingshurst Community and Conference Centre for worship and the preaching of God’s word. Our weekly Sunday attendance is averaging approximately 120 . The church has returned to all our regular activities following Covid:

Monthly ‘Going Deeper’ sessions with teaching and discussion on a range of topics impacting Christians today

2

Billingshurst Family Church (A Company Limited By Guarantee)

Report of the Directors For the Year Ended 31 March 2024

FINANCIAL REVIEW

The Statement of Financial activities is set out on page 6

Principal Funding Sources

The Charity does not undertake any fundraising from outside sources and all monies are raised from Church members. During the last financial year the Church showed a financial surplus of £19, 967

Reserves

The regular monthly income remains sufficient to cover the general day to day operational costs with the General Funds accumulated providing approximately three months coverage of expenditure should there be a sudden decline in income. The Trustees have agreed a policy of holding a minimum of three months unrestricted funds which is considered adequate and appropriate for the Charity’s activities.

Investment Policy

The Charity’s liquid funds are held in cash at CAF Bank and the Charity’s policy is to continue with this arrangement with surplus funds over and above day to day requirements held on interest bearing accounts. During this year the Building Fund was closed, and the balance of funds was transferred to a newly opened Future Fund (with the agreement of those who had previously donated). This is to allow greater flexibility in the allocation of these funds. The 90 Day Savings Account was also closed due to continued poor return and moved to the Future Fund.

Risks

The Directors have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure. Written Policy statements are in place covering:-

It also follows the Commission – Travel Risk Management Policy.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The Charity is a Company Limited by Guarantee and incorporated 4 February 2008 and registered as a charity 29 February 2008. The Company was established under Memorandum and Articles of Association which established the objects and powers of the charitable company and how it is governed. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Structure and Management

The spiritual leadership and governance of Billingshurst Family Church (BFC) for the purposes of which the charity has been established is a three man Eldership Team, one of whom is a full time employee. They are supported by a part time Treasurer and a part time Administrator. There is also an established Leadership structure with the development of a ministry leaders team and a pastoral leaders team.

3

Billingshurst Family Church (A Company Limited By Guarantee)

Report of the Directors For the Year Ended 31 March 2024

REFERENCE AND ADMINISTRATIVE DETAILS

The Charity operates under the name Billingshurst Family Church and uses no other names. It is registered in England at Companies House under number 6492621 and at the Charity Commission under number 1123028. The registered and principal office is Billingshurst Centre, Roman Way, Billingshurst, West Sussex, RH14 9QW.

The Directors and Trustees of the Charity comprise Rachel Brown, Craig Gale, Will Richards, Ruth Feaver, Andrew Newby and Helen Elphick. John Fraher stepped down during the financial year. When considering the appointment of new directors, the Board has regard to the balance of skills and knowledge available.

STATEMENT OF DIRECTOR’S RESPONSIBILITIES

Company law requires the directors to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the charity, incoming resources and the application of resources including the income and expenditure of the charitable company during the period. In preparing those financial statements the directors are required to:

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions relating to small companies within part 15 of the Companies Act 2006.

Approved by the Directors on the

Signed on their behalf by Mrs R Brown, Chair of Trustees

4

Billingshurst Family Church

Independent Examiner's Report

To the Members of Billingshurst Family Church

I report to the charity trustees on my examination of the accounts of the Charitable Company for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the Charitable Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Charitable Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:

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.

Mr Michael Homer AFA MIPA

Independent Examiner for and on behalf of MCH Accountants Ltd 68 Charlton Road Andover Hampshire SP10 3JN

Dated: 18/11/2024

5

Billingshurst Family Church (A Company Limited by Guarantee)

Statement of Financial Activities for the year ended 31st March 2024 (Including income and expenditure account)

Notes
Income from:
Donations and gifts
4a
Charitable Activities
4b
Investment Income
4c
Other Income
4d
Total Income
Expenditure on:
Charitable Activities
5
Total Expenditure
Net Income/(Expenditure) before transfers
Gross transfers between funds
Net incoming/(outgoing) resources for the year
Total Funds at 1 April 2023
Total Funds at 31 March 2024
General
Designated
£
£
160,559
-
3,608
-
949
-
227
-
165,343
-
149,561
-
149,561
-
15,782
-
(8,250)
12,916
7,532
12,916
59,755
-
67,287
12,916
Unrestricted Funds
£
18,002
-
295
-
18,297
14,112
14,112
4,185
(4,666)
(481)
8,553
8,072
Restricted
Funds
Total
2024
£
178,561
3,608
1,244
227
183,640
163,673
163,673
19,967
-
19,967
68,308
88,275
Total
2023
£
148,639
8,005
373
292
157,309
158,543
158,543
(1,234)
-
(1,234)
69,542
68,308

All the church's operations are classed as continuing.

There are no recognised gains or losses other than those reported on the Statement of Financial Activities.

The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

The notes on pages 8 to 12 form part of these financial statements.

6

Billingshurst Family Church (A Company Limited by Guarantee)

Balance Sheet as at 31st March 2024

Notes 2024 2023
£ £
Fixed Assets
Tangible Assets 6 6,200 5,378
Current Assets:
Debtors and Prepayments 7 9,044 9,372
Cash at bank and in hand 76,577 57,554
Total Current Assets 85,621 66,926
Current Liabilities:
Creditors: amounts falling due within
one year 8 (3,546) (3,996)
Net Current Assets 82,075 62,930
Total Net Assets 88,275 68,308
Income Funds
Unrestricted Funds 9
General Funds 67,287 59,755
Designated Funds 12,916 -
Restricted Funds 10 8,072 8,553
Total Funds 11 88,275 68,308

For the year ending 31st March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

Approved by the Directors on the Signed on their behalf by Director

Rachel Brown

Company number 06492621

7

Billingshurst Family Church ( A Company Limited by Guarantee)

Notes to the Financial Statements for the year ended 31st March 2024

Company information

1. Statutory information

Billingshurst Family Church is a charitable company, limited by guarantee, registered in England and Wales. The charitable company's registered number and registered office address can be found on the Legal and Administrative Information page.

2. Accounting Policies

Basis of Preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - Charities SORP (FRS102) and the Companies Act 2006.

Billingshurst Family Church meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). There are no material uncertainties about Billingshurst Family Church's ability to continue as a going concern.

Income

Income is recorded on the Statement of Financial Activities (SOFA) when it becomes probable the charity will receive the income, the charity becomes entitled to the income and the amount of income due to be received can be measured reliably.

Investment income and gains are allocated to the appropriate fund.

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to that category. They include irrecoverable VAT. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the Charity to discharge them.

Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates to write off the cost less estimated residual value of each asset over its expected useful life as follows:

Equipment 25% reducing balance

Assets costing less than £500 are expended within the SOFA.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments. The Trustees seek to use short and medium term deposits where possible to maximise the return on monies held at the bank and to manage cash flow.

Pensions

The charity offers a defined contribution pension to all eligible staff and, at the Trustees' discretion, to other paid staff. At the year end there were contributions of £599 outstanding (2023: £520).

Taxation

The company is a registered charity (number: 1123028). All activities are undertaken to fulfil the primary objectives of the charity and are therefore exempt under.Part 11 of the Corporation Tax Act 2010

8

Billingshurst Family Church ( A Company Limited by Guarantee)

Notes to the Financial Statements for the year ended 31st March 2024 (continued)

2. Accounting Policies (continued)

Critical accounting

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The trustees do not consider that there are any critical estimates or areas of judgement that need to be brought to the attention of the readers of the financial statements.

Funds

General funds are unrestricted funds which are available for use at the discretion of the directors in furtherance of the general objectives of the charity and which have not been designated for any other purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Cash Flow

Under section 7 of FRS102 in relation to the Cash Flow statement, exemption has been claimed on the basis that Billingshurst Family Church is a small charity.

3. Capital Commitments and Contingent Liabilities

There were no capital commitments or contingent liabilities at 31st March 2024 (2023: none).

4. Income
a) Voluntary Income
Gift Aided giving
Gift Aid tax refund
Other giving not gift aided
b) Charitable Activities
Youth and Children
Activities and Events
BFC Toddlers
c) Investment Income
Bank Interest
d) Other Income
Sundry Income
Total Income
Unrestricted
Funds
£
97,295
24,131
39,133
160,559
1085
1,020
1,503
3,608
949
227
165,343
Restricted
Funds
£
10,741
1,394
5,867
18,002
-
-
-
-
295
-
18,297
Total
2024
£
108,036
25,525
45,000
178,561
1085
1,020
1,503
3,608
1,244
227
183,640
Total
2023
£
90,989
22,722
34,928
148,639
1,195
5,383
1,427
8,005
373
292
157,308

Of the £157,308 total income for the year to 31 March 2023, £145,918 was unrestricted and £11,390 was restricted.

9

Billingshurst Family Church ( A Company Limited by Guarantee)

Notes to the Financial Statements for the year ended 31st March 2024 (continued)

5. Expenditure
Charitable Activities:
Activities and Events
Youth and Children
Leadership expenses
Gifts and Offerings
Office & Administration
Salaries
Depreciation
Accountant Fees
Total Expenditure:
Unrestricted
Funds
£
7,460
6,063
6,278
17,769
34,061
74,864
2,066
1,000
149,561
Restricted
Funds
£
-
-
-
14,112
-
-
-
-
14,112
Total
2024
£
7,460
6,063
6,278
31,881
34,061
74,864
2,066
1,000
163,673
Total
2023
£
8,232
6,264
5,909
31,963
33,171
70,212
1,792
1,000
158,543

Of the £158,543 total expenditure for the year to 31 March 2023, £146,302 was unrestricted and £12,241 was restricted.

Support Costs included in the above consist of:

Salaries
Office and Administration
Governance Costs
24,578
34,051
1,000
59,629
-
-
-
-
24,578
34,051
1,000
59,629
22,357
33,171
1,000
56,528

Governance costs in 2023 and 2024 consist entirely of fees paid to the independent examiner in respect of examination services.

6. Tangible Fixed Assets

6. Tangible Fixed Assets
Cost
1st April 2023
Additions
Disposals
Cost at
31st March 2024
Depreciation
1st April 2023
Charge for year
Depreciation on disposal
Depreciation at
31st March 2024
Net book value
31st March 2024
Net book value
31st March 2023
Equipment
£
15,876
2,888
-
18,764
10,498
2,066
-
12,564
6,200
5,378
7. Debtors and Prepayments
Debtors
Prepayments
Total
2024
£
6,866
2,178
9,044
2023
£
6,230
3,142
9,372

10

Billingshurst Family Church ( A Company Limited by Guarantee)

Notes to the Financial Statements for the year ended 31st March 2024 (continued)

8. Creditors and Accruals: amounts due within one year
Sundry Creditors
Churches Together in Billingshurst
9. Unrestricted Funds
Balance at
01-Apr-23
Net Income
£
£
Designated Funds:
Future Fund
-
-
General Funds
59,755
15,782
59,755
15,782
Unrestricted
Transfer
£
8,250
(8,250)
0
2024
£
3,546
-
3,546
Restricted
Transfer
£
4,666
-
4,666
2023
£
3,410
586
3,996
Balance at
31-Mar-24
£
12,916
67,287
80,203

The 90 Day saving account was also closed and the balance of £8250 was transferred into the Future Fund

10. Restricted Funds
Fellowship Fund
Building Fund
Church Planting Fund
Specified Giving
Balance at
01-Apr-23
£
2,693
4,403
1,432
25
8,553
Income
£
10,904
263
32
7,098
18,297
Expenditure
£
6,852
-
-
7,260
14,111
Transfer
£
(615)
(4,666)
-
615
(4,666)
Balance at
31-Mar-24
£
6,130
-
1,464
478
8,072

During the year, the Building Fund was closed and the balance, with permission from the donors, was transferred to the new designated Future Fund.

The Restricted Funds are wholly represented by the charity's cash reserves.

Restricted Funds are held for the following purposes:

The poor who are experiencing financial hardship within the church and the wider community New church planting. Items held for specified giving,

11. Net Assets between Funds

Fund balances at 31 March 2024 are represented by:
Fixed Assets
Current Assets
Current Liabilities
Fund balances at 31 March 2023 are represented by:
Fixed Assets
Current Assets
Current Liabilities
Unrestricted
funds
£
6,200
77,549
(3,546)
80,203
Unrestricted
funds
£
5,378
58,373
(3,996)
59,755
Restricted
funds
£
-
8,072
-
8,072
Restricted
funds
£
-
8,553
-
8,553
Total
2024
£
6,200
85,621
(3,546)
88,275
Total
2023
£
5,378
66,926
(3,996)
68,308

11

Billingshurst Family Church ( A Company Limited by Guarantee)

Notes to the Financial Statements for the year ended 31st March 2024 (continued)

12. Staff Costs and Emoluments

The Charity employed three members of staff (2023: three) during the year. The costs were:

Gross Salaries & Expenses
Employers NIC
Income Protection Insurance
Employers Pension Contributions
2024
£
68,992
893
522
4,457
74,864
2023
£
64,840
672
551
4,149
70,212

There are no employees with emoluments over £60,000 (2023: none).

The key management personnel of the charity comprise of the Lead Elder, Administrator and the Treasurer. The total employee benefits of key management personnel of the charity were £73,449 (2023: £68.989)

13. Directors and related parties

During the financial period, in furthering the charity's objectives, Mr C Gale received £51806 (2023: 48804) in salary, £3626 (2023: £3207) in pension contributions, and £725 (2023: £1812) in general expenses. Other directors and related parties received £1159 (2023: £656) reimbursement of expenses that they had incurred on the charity's behalf.

Directors contributed £38161 (2023: £41085) to the total church offering including Gift Aid.

14. Statement of financial activities, comparative funds - year ended 31 March 2023.

Income from:
Donations and gifts
Charitable Activities
Investment Income
Other Income
Total income
Expenditure on:
Charitable Activities
Total expenditure
Net Income / (Expenditure) before transfers
Gross transfers between funds
Net incoming/(outgoing) resources for the year
Total Funds brought forward at 1 April 2022
Total Funds carried forward at 31 March 2023
Unrestricted
Funds
£
137,288
8,005
334
292
145,919
146,302
146,302
(383)
-
(383)
60,138
59,755
Restricted
Funds
£
11,351
0
39
0
11,390
12,241
12,241
(851)
-
(851)
9,404
8,553
Total
2023
£
148,639
8,005
373
292
157,309
158,543
158,543
(1,234)
-
(1,234)
69,542
68,308

15. Member Guarantee

The charity is limited by guarantee and has no share capital. Every member of the company is a guarantor and undertakes to contribute to the assets of the company, in the event of being wound up, such amount as may be required. Each guarantor's liability is limited to £1.

16. Control

The charity is under the control of the board of directors.

12