**Registered Charity Number 1129197** ## **CHESTER FAMILY CHURCH** **REPORT AND ACCOUNTS FOR THE YEAR ENDED** **30 NOVEMBER 2024** ## **CHESTER FAMILY CHURCH** ## **Report and accounts** |**Contents**|Page| |---|---| |Trustees' report|1 - 3| |Independent Examiner's Report|4| |Statement of Financial Activities|5| |Balance Sheet|6| |Notes to the accounts|7 - 10| **CHESTER FAMILY CHURCH** **The report of the Trustees for the year ended 30 November 2024** ## **Introduction** The trustees present their annual report and financial statements of the charity for the year ended 30 November 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011, and the 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 (FRS 102) (effective 1 January 2015). ## **Purpose and Activities of the Charity** We preach and present the gospel of Jesus Christ as detailed in the Bible. The Word is preached on Sundays, and we hold Bible studies. There is prayer meeting conducted where people’s needs, and issues lifted up to the Lord. Where possible CFC assists with needs of individuals and communities. We aim to reach the lost with the Gospel. ## **Objectives** To advance the Christian faith in accordance with the statement of beliefs in such ways and such parts of the United Kingdom or the World as the trustees from time to time may think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the Church; 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 such parts of the United Kingdom or the World as the Trustees from time to time may think it fit. The Trustees must use the income and may use the capital of the Church in promoting the objects. ## **Achievements and peformance** The financial results show an increase in surplus income for the year. Giving to the church increased by 8.8% from the previous year; while expenses increased by 6.8%. In line with church policy, giving to Christian brothers and sisters, and Christian Organisations, is in excess of 20% of all gross income received by the church. For the current year, church giving to believers amounted to £7,257 (2023: £6,475; 2022: £5,397). Distribution was as follows: Christian Concern £860; Christian Institute £1,060; Community Care £461; Nefyn Youth Camps £490; Open Doors £1,140; Congregants in need £1,781; Hungarian Church (P. Wilcox) £200; Jerusalem Ministry (J Loubser) £765; White Stone £500. Chester Family Church continued to be involved in Nefyn Camps during 2024. In total, volunteers from the church numbered 3, which is a significant contribution, considering the size of the church. Bible studies took place throughout the year. The courses comprise in-depth studies of Books of the Bible. In 2024, we ran 2 study courses: the Book of Galatians and the Book of John. The study/course on the Book of John is to continue into the new year. Once this course is completed, a decision will be made concerning further Bible courses. Church attendance has improved in the last year compared to 2023. Unfortunately, serious health issues for certain members has impacted the church. However, members have been very supporting in this area by visitations and prayer. ## **Plans for future** In the coming year, we will continue to encourage congregants to participate in Nefyn Camps. There are various opportunities to volunteer at Nefyn. This year the church sponsored 2 young people to attend Nefyn. This proved to be a great success. The Lord willing, we hope to be sending a church member to Hungary around April 2025 to assist with Paul Wilcox's ministry. The member will be travelling with Paul and the duration of the trip is expected to be around 1 week. The church plans to assist James and Michelle Loubser in Jerusalem as far as possible. At the moment the church has assisted by contributing financially at a local level. We are trusting for the Lord's guidance. We believe that our giving will continue to be at more than 20% of gross income. We plan to extend our scope of giving to include Christian organisations who are spreading the Gospel of Jesus Christ and assisting with the wellbeing of people living in poverty offshore. At this stage our giving continues to be focused on 6 specific organisations, plus one-off gifts as appropriate. The trustees continue to monitor the level of giving in relation to the solvency of the church. The Lord is making the difference. In November 2024 the church hired the Methodist Hall in Saltney for a prayer meeting. This was necessary, giving numerous issues which the church members have been facing. From January 2025, we will plan to hold prayer meetings every 6-8 weeks, depending on access to the hall. Page 1 ## **CHESTER FAMILY CHURCH** **The report of the Trustees for the year ended 30 November 2024 (continued)** ## **Financial Review Policies on reserves** Adequate reserves are maintained to fund the charity’s activities for at least six months forward. ## **Availability and adequacy of assets of the funds** The board of Trustee is satisfied that the charity assets in each fund are available and adequate to fulfil its obligations I respect of each fund. ## **Transactions and Financial position** The Statement of Financial Activities shows net incoming resources for the year of a revenue nature of £3,012 (2023: £2,239). The total reserves at the year-end stand at £28,287. ## **Name, registered office and constitution of the charity** Date of registration : 17 April 2009 The Principal Office : 10 Robinsons Croft, Great Boughton, Chester, CH3 5YB Charity Registration Number : 1129197 Telephone Number : 01244570205 ## **Reference and administrative details** ## **Trustees and officers serving during the year were as follows: Trustees** Jackie Sidwell Alan Henry Shayne Warren The Board of trustees held regular meetings across the year. Minutes from these meetings can be provided on application. ## **The methods adopted for the recruitment and appointment of new trustees** The trustees are chosen to bring a wide variety of skills to the charity management. ## **Bankers** HSBC Bank Plc. P.O. Box 16 47 Eastgate St, Chester, Cheshire, CH1 1XW ## **Independent Examiner** Adding Value Consultancy Limited Studio 6, Bluecoat Chambers School Lane Liverpool L1 3BX ## **Statement of Trustees' Responsibilities** The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to: Page 2 ## **CHESTER FAMILY CHURCH** **The report of the Trustees for the year ended 30 November 2024 (continued)** ∙ select suitable accounting policies and then apply them consistently; ∙ observe the methods and principles in the Charities SORP; ∙ make judgements and estimates that are reasonable and prudent; ∙ state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; ∙ prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements. This report was approved by the board of Trustees on 15 June 2025. ## **Jackie Sidwell** Chair Page 3 **Independent Examiner's Report to the Trustees of the Charity** ## **CHESTER FAMILY CHURCH** ## **Report of the Independent Examiners to the Trustees on the accounts of the Charity for the year ended 30 November 2024.** I report on the financial statements of the charity on pages 5 to 10 for the year ended 30 November 2024. ## **Respective responsibilities of the Trustees and Examiner** The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. ## It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **Basis of opinion and scope of work undertaken** My examination was carried out in accordance to general directions given by the charity commission. An examination includes a review of accounting records, kept by the charity and a comparison of accounts presented with those records. It also includes consideration of any unusual items of disclosures in the accounts and seeks explanations from the Trustees concerning any such matters. The procedure undertaken does not provide all the evidence that would be required in an audit. Consequently, no opinion is given to whether the accounts present a true and fair view and report is limited to the matters set out in the statement below. ## **Independent Examiner's Statement** In connection with examination, no matters have come to my attention; 1. Which gives me reasonable cause to believe that in any material respect the requirements; - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Matthew Brown Adding Value Consultancy Limited The date upon which my opinion is expressed is: 16 June 2025 Page 4 ## **CHESTER FAMILY CHURCH Statement Of Financial Activities For The Year Ended 30 November 2024** **----- Start of picture text -----**
Restricted Total Total
Unrestricted funds funds funds funds
As restated
Note 2024 2024 2024 2023
Income:
£ £ £ £
Gifts & offerings 2 32,345 - 32,345 29,899
Investment Income 516 - 516 298
Total Income 32,861 - 32,861 30,197
Expenditure:
Expenditure on church activities 3 29,448 - 29,448 27,538
Governance costs 4 401 - 401 420
Total Expenditure 29,849 - 29,849 27,958
Net income/(expenditure) and net 3,012 - 3,012 2,239
Reconciliation of funds
Total funds brought forward 25,275 - 25,275 23,035
Total funds carried forward 28,287 - 28,287 25,275
**----- End of picture text -----**
The net movement in funds to above in the net incoming resources as defined in the statement of Recommendation Practice for Accounting and reporting issued by the Charity Commission for England and Wales and is reconciled to the total funds as shown in the Balance Sheet on page 8 as required by the said statement. All income and expenditure derive from continuing activities. The notes on pages 7 - 10 form an integral part of these accounts Page 5 ## **CHESTER FAMILY CHURCH Balance Sheet As at 30 November 2024** **----- Start of picture text -----**
2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 7 958 -
958 -
Current assets
Cash at bank and in hand 27,959 25,833
27,959 25,833
Liabilities
Creditors: Amounds falling due
within one year 8 630 558
Net current assets 27,329 25,275
Total assets less current liabilities 28,287 25,275
Net Assets 28,287 25,275
Funds of the charity
Unrestricted Funds 28,287 25,275
Total charity funds 28,287 25,275
- -
**----- End of picture text -----**
Jackie Sidwell - Chair Approved by the board of Trustees on 15 June 2025 The notes on pages 7 - 10 form an integral part of these accounts Page 6 ## **CHESTER FAMILY CHURCH** ## **Notes to the Accounts for the year ended 30 November 2024** ## **1 Accounting policies** ## **1a Basis of preparation** The accounts (financial statements) 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 financial statements have been prepared in accordance 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 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. The trust constitutes a public benefit entity as defined by FRS 102. The functional currency used by Chester Family Church is the £ Sterling. ## **1b Reconciliation with previous Generally Accepted Accounting Practice** In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. There were no items as at the transition date which required restatement under FRS 102. ## **1c Preparation of the accounts on a going concern basis** The financial statements are prepared on a going concern. The Charity is entirely dependent on continuing grant and donation support and as a consequence the going concern basis is also dependent on that continuing financial support. ## **1d Income** Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. ## **1e Donated services and facilities** Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probably and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refer to the trustees’ annual report for more information about their contribution. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. ## **1f Income** Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. ## **1g Fund accounting** Unrestricted funds are available to spend on activities that further any of the purposes of the charity. ## **1h Expenditure and irrecoverable VAT** Expenditure is recognised once there is a legal constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Page 7 **CHESTER FAMILY CHURCH Notes to the Accounts for the year ended 30 November 2024 (continued)** ## **1i Allocation of support costs** Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include backoffice costs, finance, personnel, payroll and governance costs which support the charitable activities. These costs have been allocated between costs of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 4. ## **1j Tangible fixed assets and depreciation** Tangible assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset into its working condition for its intended use, dismantling and restoration costs and borrowing costs capitalised. Depreciation is provided at the following annual rates in order to write each asset off over its anticipated useful economic life. A full year’s depreciation charge is charged in the year of acquisition and no depreciation is charged in the year of disposal. Plant and machinery 33% pa on cost Subsequent costs are included in the assets carrying amount or recognised as a separate asset, as appropriate, only when it is probably that economic benefits associated with the item will flow to the charitable company and the cost can be measured reliably. Repairs, maintenance and minor inspection costs are expensed as incurred. Tangible assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in the Statement of Financial Activities. ## **1k Cash at bank and in hand** Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **1k Creditors and provisions** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## **2. Gifts & offerings** |Gifts from individuals
HMRC Gift aid|2024
£
27,768
4,577
32,345|2023
£
25,088
4,811
29,899| |---|---|---| The Trust benefits from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts. Page 8 ## **CHESTER FAMILY CHURCH** ## **Notes to the Accounts for the year ended 30 November 2024 (continued)** **----- Start of picture text -----**
3. Analysis of expenditure on church activities
2024 2023
£ £
Gratuity 18,000 17,800
Premises costs 1,613 1,349
Gifts and grants 7,660 6,621
Events and conferences 766 587
Depreciation 229 49
General office expenses 1,180 1,132
29,448 27,538
4. Analysis of governance and support costs
General Support Governance Total Basis of
Function apportionment
£
Pro rata to staff
General office expenses 1,180 - 1,180 equivalents
Independent examination - 401 401 Governance
1,180 401 1,581 -
5. Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel.
2024 2023
£ £
Gratuities given related to church activities 18,000 17,800
18,000 17,800
There were no employees who had total remuneration benefits in excess of £60,000 per annum (2023: nil).
The trustees received no remuneration during the year for their role as trustees (2023: £nil).
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The trustees did not receive any expenses during the year (2023: £nil). The average number of employees was nil staff (2023: nil). ## **6. Related party transactions** Jackie Sidwell, a trustee, received £12,720 (2023: £12,520) for professional services provided to the charity. In the same periods, Gary Sidwell received £5,280 (2023: £5,280) for professional services provided to the charity. Gary is the husband of Jackie Sidwell, who is a trustee. The value of the gratuities is decided by the trustees (excluding those trustees affected by the decision) annually at a meeting of the trustees Page 9 ## **CHESTER FAMILY CHURCH** ## **Notes to the Accounts for the year ended 30 November 2024 (continued)** ## **7. Tangible fixed assets** |Cost / Valuation
As at 1 December 2023
Additions
Disposals
As at 30 November 2024
Depreciation
As at 1 December 2023
Charge for the year
Disposals
As at 30 November 2024
Net Book Amounts
As at 30 November 2024
As at 1 December 2023
**8. Creditors: Amounts falling due within one year**
Accrued expenses|Plant & Machinery
£
5,154
1,187
(2,144)
4,197
5,154
229
(2,144)
3,239
958
-
2024
£
630
630|Total
£
5,154
1,187
(2,144)
4,197
5,154
229
(2,144)
3,239
958
-
2023
£
558
558| |---|---|---| ## **9. Analysis of charitable funds Analysis of movements in unrestricted funds** The movement in the fund of the charity, which consist of one unrestricted revenue fund, are shown in the statement of financial activities. All the net assets of the charity as shown in the balance sheet relate to the one unrestricted revenue fund. Page 10