THE LIFE CHURCH - MAIDSTONE TRUSTEES REPORT AND UNAUDITED ACCOUNTS (RECEIPTS AND PAYMENTS BASIS) FOR THE YEAR ENDED 31 MARCH 2021
THE LIFE CHURCH - MAIDSTONE
CHARITY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2021
Trustees Simon Grimshaw - resigned 30 October 2020 Alan Pitt Jennifer Rhodes Garry Shoebrook David Thompson Leaders Garry Shoebrook David Thompson Governing Document Constitution dated 24 February 2008 Charity Registration Number 1123130 Address for Correspondence 2 Northdown Close Penenden Heath Maidstone Kent ME14 2ER Independent Examiner Nigel Hewson FCA DChA Hewsons 80 Woodhurst Avenue Orpington Kent BR5 1AT Bankers The Co-operative Bank p.l.c.
CONTENTS
| Page | |
|---|---|
| Charity Information | 1 |
| Trustees' Report | 2-3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Statement of Assets and Liabilities | 6 |
| Notes to the Accounts | 7-9 |
Page 1
THE LIFE CHURCH - MAIDSTONE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2021
The Trustees have pleasure in submitting the Report and Accounts for the year to 31 March 2021.
Objects of the charity
The Trust seeks to demonstrate the Christian faith in action by advancing the Christian faith, relieving sickness and financial hardship and promoting and preserving good health, and advancing education, all in such ways and in such parts of the United Kingdom or the World as the trustees may from time to time think fit.
Government
The policy and operating decisions of the charity rest with the Trustees who meet regularly to monitor the activities of the Charity.
Objectives and activities
The Life Church is a gathering of people who are committed to love and care for each other and the community they live in, as was taught by Jesus Christ, believing that lives can be changed and bettered by Godly and Biblical principles.
The church was led by 3 voluntary Christian workers Garry Shoebrook, Simon Grimshaw and David Thompson (all Trustees as required by Assemblies of God and the Constitution). Simon Grimshaw resigned from 30 October 2020 for personal reasons.
Due to the pandemic, the church held its last meeting in the building in Brewer Street Maidstone on Thursday 19 March 2020. However, over the whole year we managed to produce weekly video meetings for the members which are available through YouTube or the church website. David Thompson and Garry Shoebrook provided leadership and ministered to the members, providing a unity during a difficult time. There have also been weekly Zoom meetings for the members.
The church is affiliated to Assemblies of God and Evangelical Alliance organisations.
Due to the recent restrictions, there is only now the beginnings of meeting together in person in the church building. It is hoped that meetings for everyone, including worship, Scripture teaching, prayer, the Little Sparkles Club for babies and toddlers, and their parents/carers, and AA sessions will recommence soon.
The Life Church has continued to regularly support the charities Starfish Malawi, the Salvation Army food bank and Emmanuel Press.
The building is kept in good order and a fund is kept for upkeep and alterations, which are ongoing.
The cost of maintenance is high for such a large building and we attempt to carry out most of the work voluntarily through the people of The Life Church under the supervision of Alan Pitt, a Trustee and retired Safety Officer.
Page 2
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission. The trustees are implementing the small charity version of the 'Charity Governance Code'.
Achievements and performance
After a difficult time in the past few years with pastors, a great deal of time and effort has been placed on building up and encouraging the church people. However, it is essential to have a Pastor for the church and Pastor Christopher Eke has been appointed to lead the church as from 1 April 2021. We are confident that he will provide a fresh start and good spiritual teaching.
Although the income has been greatly reduced in the past year due to not being able to take collections on Sunday mornings, the members have donated by BACS or cheque and we have covered all costs and continued to help people and charities.
Financial Review
Receipts for the year of £43,144 (2020: £60,827). Payments in the year of £41,603 (2020: £54,198). The result was a surplus for the year of £1,541 (2020: £6,629). At the end of the year the church had cash balances of £150,367.
Reserves Policy
The Board of Trustees has established a policy whereby free reserves held by the charity should be maintained at three months’ normal expenditure, a total of around £10,000. Unrestricted funds held as bank and cash balances at the year end were £150,367. The Trustees are currently considering the most appropriate way these funds can be used in support of the objectives of the charity.
Risk Statement
The Trustees have reviewed the risks to which a small charity operating with few employees is exposed. Appropriate procedures are in place to identify, monitor and review these risks on a regular basis.
Members of the church who work with children and vulnerable adults are all DBS checked through CCPAS and our procedures to ensure this are constantly maintained.
Trustees' Responsibilities
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the Trustees on July 2021 and signed on their behalf by:
___________ Jennifer Rhodes
Page 3
Independent Examiner's Report To the Trustees of
The Life Church - Maidstone
I report to the trustees on my examination of the accounts of the The Life Church Maidstone (the Trust) for the year ended 31 March 2021 on pages 5 to 9 following.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust’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 Trust 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.
Nigel Hewson FCA DChA Hewsons 80 Woodhurst Avenue Orpington Kent BR5 1AT Dated: July 2021
Page 4
THE LIFE CHURCH - MAIDSTONE
RECEIPTS & PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2021
| Note Receipts Receipts from generated funds Voluntary receipts 2 Activities for generating funds 3 Interest received Other Total Receipts Payments Charitable activities 4 Governance costs 5 Total Payments Net Receipts/(Payments) Transfers between funds Fund balances at 1 April 2020 Fund balances at 31 March 2021 |
Total Total Unrestricted Restricted Funds Funds Funds Funds 2021 2020 £ £ £ £ 41,024 50 41,074 49,030 589 - 589 8,019 1,339 - 1,339 1,368 142 - 142 2,410 |
|---|---|
| 43,094 50 43,144 60,827 |
|
| 39,693 50 39,743 52,663 1,860 - 1,860 1,535 |
|
| 41,553 50 41,603 54,198 |
|
| 1,541 - 1,541 6,629 - - - - 148,826 - 148,826 142,197 |
|
| 150,367 - 150,367 148,826 |
Movements on reserves and all recognised gains and losses are shown above.
The notes on page 7-9 form part of these accounts.
Page 5
THE LIFE CHURCH - MAIDSTONE
STATEMENT OF ASSETS & LIABILITIES
AS AT 31 MARCH 2021
1. Fixed Assets
| The value of the assets owned are: Freehold Building Church Contents & Cash Balances Held at Bank Cash float Assets & Liabilities Assets Gift aid tax recovery not yet received Liabilities Other creditors Commitments Operating lease due within one year Operating lease due between two and five years Unbilled fee for Accounts Prep & Independent Examination |
2021 £ 150,274 93 |
Insurance Value 2021 £ 1,870,200 250,000 |
|---|---|---|
| 2,120,200 | ||
| 2020 £ 148,727 99 |
||
| 150,367 | 148,826 | |
| 1,515 | 1,986 | |
| 1,515 | 1,986 | |
| 1,740 - |
1,740 - |
|
| 1,740 | 1,740 | |
| 1,488 1,860 |
1,488 3,348 |
|
| 3,348 | 4,836 |
2. Bank & Cash Balances
3. Other Assets & Liabilities
The accounts were approved by the trustees on July 2021 and signed on their behalf by:
_______ Jennifer Rhodes
The notes on page 7-9 form part of these accounts.
Page 6
THE LIFE CHURCH - MAIDSTONE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2021
1 Accounting Policies
The accounts have been prepared on the Receipts & Payments basis with a Statement of Assets & Liabilities.
| 2 Voluntary receipts Offerings Gift Aided Donations Tax recovered Other gifts & donations 3 Activities for Generating Funds Venue receipts Café Zest 4 Charitable activities a Direct Charitable Costs Staff moving costs Youth work Children's work Building expenses Electricity & Gas Water & sewerage Telephones & internet Insurance, Licences, etc. Church events Other Expenses Grants paid Note 4c |
Unrestricted Restricted Total Total Funds Funds 2021 2020 £ £ £ £ 12,935 - 12,935 6,029 21,891 - 21,891 25,103 6,050 - 6,050 7,183 148 50 198 10,715 |
|---|---|
| 41,024 50 41,074 49,030 |
|
| 589 - 589 7,348 - - - 671 |
|
| 589 - 589 8,019 |
|
| Unrestricted Restricted Total Total Funds Funds 2021 2020 £ £ £ £ 7,500 - 7,500 - - - - 522 148 - 148 1,550 5,326 - 5,326 9,271 2,569 - 2,569 3,941 376 - 376 1,577 1,432 - 1,432 981 5,451 - 5,451 5,549 - - - 615 608 - 608 3,244 12,500 50 12,550 20,179 |
|
| 35,910 50 35,960 47,429 |
Page 7
THE LIFE CHURCH - MAIDSTONE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2021
4 Charitable activities - continued
| **4 ** | Charitable activities - continued | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| Funds | Funds | 2021 | 2020 | |||
| **b ** | Support & Administration | £ | £ | £ | £ | |
| Administrative salaries & social security costs | 2,240 | - | 2,240 | 3,600 | ||
| Stationery & printing | 1,543 | - | 1,543 | 1,634 | ||
| 3,783 | - | 3,783 | 5,234 | |||
| Combined charitable activity cost | 39,693 | 50 | 39,743 | 52,663 | ||
| **c ** | Grants | Institutions | Individuals | 2021 | 2020 | |
| £ | £ | £ | £ | |||
| Mission support | 3,550 | 650 | 4,200 | 9,542 | ||
| Relief of poverty | 7,650 | 700 | 8,350 | 10,637 | ||
| 11,200 | 1,350 | 12,550 | 20,179 | |||
| The main features of the grants made to Institutions were: | ||||||
| Emmanuel Press | £2,400 | |||||
| Starfish Malawi | £2,900 | |||||
| Barnabus Fund | £1,000 | |||||
| Salvation Army | £3,400 | |||||
| The Vine - Christians Against Poverty | £1,000 | |||||
| **5 ** | Governance costs | Unrestricted | Restricted | Total | Total | |
| Funds | Funds | 2021 | 2020 | |||
| £ | £ | £ | £ | |||
| Accounts and examination | 1,860 | - | 1,860 | 1,535 | ||
| 1,860 | - | 1,860 | 1,535 |
6 Staff & Trustees
The average monthly number of employees during the year was 1 (2020:1). Its activities are generally carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
The total remuneration, excluding non-taxable reimbursement of expenses, for all employees was:
Salaries £2,240 (2020:£3,600), Employers National Insurance Contributions £nil (2020:£nil) and Pension Plan Contributions £nil (2020:£nil).
One trustee received travel, conference and subscriptions expenses of £50 in the year (2020: £453). Trustees were reimbursed expenditure incurred on behalf of the church.
Page 8
THE LIFE CHURCH - MAIDSTONE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2021
| FOR THE | YEAR ENDED 31 MARCH 2021 |
|---|---|
| 7 Funds Analysis of Funds Unrestricted Funds: Building Fund General Fund Little Sparkles Starfish Malawi Charity Cards Visiting Ministry Total unrestricted Restricted Funds: Other special offering and events Total restricted Total Funds |
Opening balance Incoming resources Outgoing resources Transfers in the year Closing balance £ £ £ £ £ 87,031 590 (5,317) - 82,304 59,489 42,356 (35,856) - 65,989 172 - (24) - 148 62 - (62) - - 331 148 (294) - 185 1,741 - - - 1,741 |
| 148,826 43,094 (41,553) - 150,367 |
|
| - 50 (50) - - |
|
| - 50 (50) - - |
|
| 148,826 43,144 (41,603) - 150,367 |
Page 9