## **Liberty Church UK** ## **Report and Accounts** year ended 31 December 2020 **Prepared and reviewed by adventus accounting solutions** Ashby Acres Chapel Lane Ashby-cum-Fenby Grimsby DN37 0QT 07523 622979 adventusaccounting@btinternet.com ## **LIBERTY CHURCH UK** ## **LEGAL & ADMINISTRATIVE DETAILS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** ADDRESS FOR CORRESPONDENCE 27 Medina Road Ditton Kent ME20 6DN GOVERNING DOCUMENT Declaration of Trust dated September 2008 CHARITY REGISTRATION NUMBER 1129945 TRUSTEES RESPONSIBLE FOR Mr David McPhail (chairperson) MANAGING THE CHARITY Mr Stuart Keir Mr Craig Kohler Mr Grant Small BANKERS CAF Bank Ltd INDEPENDENT EXAMINER Martyn Burt adventus accounting solutions Ashby Acres Chapel Lane Ashby-cum-Fenby Grimsby DN37 0QT ## **INDEX** Page 1 Legal & Administrative Details Pages 2 – 4 Trustees’ Report Page 5 Independent Examiner’s Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Page 8 Notes to the Accounts 1 **LIBERTY CHURCH UK** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** The Trustees have the pleasure of submitting the Report and Accounts for the year ended 31 December 2020. ## **Objects of the charity** The charity, which is a church, is governed by a trust deed and is constituted as a trust. The charity's principal objects, as set out in its governing document, are: a) To advance the Christian faith in accordance with the statement in such ways and in such parts of the United Kingdom or the world as the trustees 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 such parts of the United Kingdom or the world as the trustees from time to time think fit; and c) to advance education in such ways and in such parts of the United Kingdom or the world as the trustees from time to time may think fit. ## **Aim and purpose** To reach unchurched people from a position of strength in Christ, transforming them into Christ centered believers. We want to be a Church that Loves God, Loves People and Loves Life. ## **Summary of the charity's main activities and achievements** To further the above objects and vision, the charity's main activities and achievements were as follows: Official opening of the building by the deputy mayor of Maidstone happened in January 2020, this was reported in local press. In the first few months of 2020, Liberty Church saw weekly growth in the region of 200-250% compared to the same Sundays of 2019. As the global outbreak of Covid 19 began to worsen we decided to halt in person gatherings and moved to online only Sunday Experiences on the 22 March 2020, a few days before the start of the UK lockdown. During the course of 2020 we explored and pioneered new ways to connect, worship and spread the gospel message through online mediums. We launched online marriage courses, small groups ministries that met online and our weekly youth ministry to young people moved online. Every Sunday until September 2020 we held church online. In September in person Sunday experiences resumed, these were live streamed so that people could choose whether to attend in person or online. November’s second lockdown saw the return to Online only Sundays and these continued until March 2021 when we resumed in person Sunday experiences and continued our online experiences. 2 Throughout the course of the pandemic we have been able to provide financial and material assistance to organizations and individuals in need. The church continues to reach and serve the families in the community and surrounding villages, teaching them about the Christian faith. This has been achieved by hosting regular events and meetings promoting the Christian faith in a fun, inclusive and educational way. Activities include both online and in person experiences following Covid government guidelines: Sunday Experiences including children's programs, Monthly Prayer meetings, Weekly Youth Meetings and Life Enrichment courses including a Marriage course. In the near future we have decided that we are looking to plant churches within Europe and the UK. At present we are working with a couple in Romania to ascertain how we will go about this. We would like to thank our volunteers and all our donors for a great year. We are happy to report that the church is financially, emotionally and spiritually healthy and ready to take on the challenges of a new year and see many lives changed through the life-giving message of Jesus Christ. In planning the activities, the Trustees have applied the guidance on public benefit issued by the Charity Commission. ## **Impact of Covid-19** Covid-19 has impacted the church through 2020 and into 2021 as detailed above. It has caused the closure of all in-person meetings from March until September. Church income was largely unaffected during this time as we reduced our sending, received 6 months discount on our venue rental and also saw a marked increase in giving from the congregation allowing us to financially bless some organizations and help out individuals with material needs. In December 2020 we received a Compassion offering which went to a struggling children’s care charity in rural Romania, this provided for Christmas hampers and new playground equipment. ## **Financial review** During the year income increased by £27,400, to £104,300, and expenditure decreased by £14,750, to £90,100. As a result, the cash held by the charity increased by £28,900, to £45,200, of which all is unrestricted and can be used for any charitable purpose. ## **Reserves policy** The trustees have determined that the charity should aim to hold unrestricted cash of no less than £8,000 (which equates to about 1 month of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £45,200 and the charity is complying with its reserves policy. The Trustees are aware that cash reserves have increased and are looking at ways to ensure that surplus funds are put to good use in sharing the Christian Faith. ## **Governance** Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees after a majority vote. Responsibilities of trustees 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 and signed on their behalf by: Craig Kohler Date: 8 May 2021 ## **adventus accounting solutions** 4 Supporting Charitable Organisations 8 July 2021 ## **Independent Examiner’s report to the Trustees of Liberty Church UK** I report on the accounts for the period ended 31 December 2020 which are set out on the pages 6 to 8 following. ## **Respective responsibilities of the Trustees and Independent Examiner** The church’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the 2011 Act). It is my responsibility to - Examine the accounts under section 145 of the 2011 Act; - Follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and - State whether particular matters have come to my attention. ## **Independent Examiner’s statement** In connection with my examination, no matter has 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 2011 Act; or - to prepare accounts which accord with these accounting records 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. Martyn Burt B.Sc.(Hons), ACMA, CGMA Adventus Accounting Solutions Ashby Acres Chapel Lane Ashby-cum-Fenby Grimsby DN37 0QT e-mail: martyn.burt@btinternet.com or adventusaccounting@btinternet.com Telephone: 07523 6229679 5 ## **LIBERTY CHURCH UK** ## **RECEIPTS AND PAYMENTS ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** |Unrestricted
Funds
Notes
£
**_Income receipts_**
Donations and grants
88,390
Gift aid receipts
15,880
Income from charitable activities
-
**_Total Receipts_**
**104,270**
**_Payments_**
Payments in relation to charitable activities
undertaken directly
2
70,053
Grants paid in relation to charitable activities
undertaken by others
3
5,295
**_Total payments_**
**75,348**
Net of receipts/(payments) before transfers
**28,922**
Transfers between funds
-
28,922
**Net movement in funds**
**28,922**
Cashfunds as at last year end
16,245
**Cash funds at this year end**
A
**45,167**|Designated
Funds
£
**-**
**-**
**-**
-
-
**-**
-
**-**|Restricted
Funds
£
**-**
**-**
**-**
-
-
**-**
-
**-**|Total
Funds
2020
£
88,390
15,880
-
**104,270**
70,053
5,295
**75,348**
**28,922**
-
28,922
**28,922**
16,245
**45,167**|_Total_
_Funds_
_2019_
_£_
_64,063_
_11,733_
_1,056_
**_76,852_**
_84,857_
_5,242_
**_90,099_**
**_(13,247)_**
_-_
_(13,247)_
**_(13,247)_**
_29,492_
**_16,245_**| |---|---|---|---|---| The notes on page 8 forms part of these accounts 6 ## **Liberty Church UK** ## **Report and Accounts** year ended 31 December 2020 **Prepared and reviewed by adventus accounting solutions** Ashby Acres Chapel Lane Ashby-cum-Fenby Grimsby DN37 0QT 07523 622979 adventusaccounting@btinternet.com ## **LIBERTY CHURCH UK** ## **LEGAL & ADMINISTRATIVE DETAILS** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** ADDRESS FOR CORRESPONDENCE 27 Medina Road Ditton Kent ME20 6DN GOVERNING DOCUMENT Declaration of Trust dated September 2008 CHARITY REGISTRATION NUMBER 1129945 TRUSTEES RESPONSIBLE FOR Mr David McPhail (chairperson) MANAGING THE CHARITY Mr Stuart Keir Mr Craig Kohler Mr Grant Small BANKERS CAF Bank Ltd INDEPENDENT EXAMINER Martyn Burt adventus accounting solutions Ashby Acres Chapel Lane Ashby-cum-Fenby Grimsby DN37 0QT ## **INDEX** Page 1 Legal & Administrative Details Pages 2 – 4 Trustees’ Report Page 5 Independent Examiner’s Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Page 8 Notes to the Accounts 1 **LIBERTY CHURCH UK** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** The Trustees have the pleasure of submitting the Report and Accounts for the year ended 31 December 2020. ## **Objects of the charity** The charity, which is a church, is governed by a trust deed and is constituted as a trust. The charity's principal objects, as set out in its governing document, are: a) To advance the Christian faith in accordance with the statement in such ways and in such parts of the United Kingdom or the world as the trustees 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 such parts of the United Kingdom or the world as the trustees from time to time think fit; and c) to advance education in such ways and in such parts of the United Kingdom or the world as the trustees from time to time may think fit. ## **Aim and purpose** To reach unchurched people from a position of strength in Christ, transforming them into Christ centered believers. We want to be a Church that Loves God, Loves People and Loves Life. ## **Summary of the charity's main activities and achievements** To further the above objects and vision, the charity's main activities and achievements were as follows: Official opening of the building by the deputy mayor of Maidstone happened in January 2020, this was reported in local press. In the first few months of 2020, Liberty Church saw weekly growth in the region of 200-250% compared to the same Sundays of 2019. As the global outbreak of Covid 19 began to worsen we decided to halt in person gatherings and moved to online only Sunday Experiences on the 22 March 2020, a few days before the start of the UK lockdown. During the course of 2020 we explored and pioneered new ways to connect, worship and spread the gospel message through online mediums. We launched online marriage courses, small groups ministries that met online and our weekly youth ministry to young people moved online. Every Sunday until September 2020 we held church online. In September in person Sunday experiences resumed, these were live streamed so that people could choose whether to attend in person or online. November’s second lockdown saw the return to Online only Sundays and these continued until March 2021 when we resumed in person Sunday experiences and continued our online experiences. 2 Throughout the course of the pandemic we have been able to provide financial and material assistance to organizations and individuals in need. The church continues to reach and serve the families in the community and surrounding villages, teaching them about the Christian faith. This has been achieved by hosting regular events and meetings promoting the Christian faith in a fun, inclusive and educational way. Activities include both online and in person experiences following Covid government guidelines: Sunday Experiences including children's programs, Monthly Prayer meetings, Weekly Youth Meetings and Life Enrichment courses including a Marriage course. In the near future we have decided that we are looking to plant churches within Europe and the UK. At present we are working with a couple in Romania to ascertain how we will go about this. We would like to thank our volunteers and all our donors for a great year. We are happy to report that the church is financially, emotionally and spiritually healthy and ready to take on the challenges of a new year and see many lives changed through the life-giving message of Jesus Christ. In planning the activities, the Trustees have applied the guidance on public benefit issued by the Charity Commission. ## **Impact of Covid-19** Covid-19 has impacted the church through 2020 and into 2021 as detailed above. It has caused the closure of all in-person meetings from March until September. Church income was largely unaffected during this time as we reduced our sending, received 6 months discount on our venue rental and also saw a marked increase in giving from the congregation allowing us to financially bless some organizations and help out individuals with material needs. In December 2020 we received a Compassion offering which went to a struggling children’s care charity in rural Romania, this provided for Christmas hampers and new playground equipment. ## **Financial review** During the year income increased by £27,400, to £104,300, and expenditure decreased by £14,750, to £90,100. As a result, the cash held by the charity increased by £28,900, to £45,200, of which all is unrestricted and can be used for any charitable purpose. ## **Reserves policy** The trustees have determined that the charity should aim to hold unrestricted cash of no less than £8,000 (which equates to about 1 month of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £45,200 and the charity is complying with its reserves policy. The Trustees are aware that cash reserves have increased and are looking at ways to ensure that surplus funds are put to good use in sharing the Christian Faith. ## **Governance** Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees after a majority vote. Responsibilities of trustees 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 and signed on their behalf by: Craig Kohler Date: 8 May 2021 ## **adventus accounting solutions** 4 Supporting Charitable Organisations 8 July 2021 ## **Independent Examiner’s report to the Trustees of Liberty Church UK** I report on the accounts for the period ended 31 December 2020 which are set out on the pages 6 to 8 following. ## **Respective responsibilities of the Trustees and Independent Examiner** The church’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the 2011 Act). It is my responsibility to - Examine the accounts under section 145 of the 2011 Act; - Follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and - State whether particular matters have come to my attention. ## **Independent Examiner’s statement** In connection with my examination, no matter has 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 2011 Act; or - to prepare accounts which accord with these accounting records 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. Martyn Burt B.Sc.(Hons), ACMA, CGMA Adventus Accounting Solutions Ashby Acres Chapel Lane Ashby-cum-Fenby Grimsby DN37 0QT e-mail: martyn.burt@btinternet.com or adventusaccounting@btinternet.com Telephone: 07523 6229679 5