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2023-12-31-accounts

The Bridge Christian Fellowship Temple Fortune

Report and Accounts Year ended 31 December 2023

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

THE BRIDGE CHRISTIAN FELLOWSHIP TEMPLE FORTUNE

FOR THE YEAR ENDED 31 DECEMBER 2023

LEGAL & ADMINISTRATIVE DETAILS

ADDRESS FOR CORRESPONDENCE 54 Bridge Lane London NW11 0EH GOVERNING DOCUMENT Declaration of Trust dated 20 April 2009 CHARITY REGISTRATION NUMBER 1130219 TRUSTEES Betty Hicks David Hicks Kyuwon Park Antony Pearce Daniel Bishop Clayton Wells Esther Ameyaw Dennis Wardle Christopher Beckingham BANKERS CAF Bank 25 Kings Avenue West Malling Kent ME19 4TA INDEPENDENT EXAMINER Ajay Rajani FCIE Stewardship 1 Lamb's Passage LONDON EC1Y 8AB INDEX Page 1 Legal & Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Page 7-8 Notes to the Accounts

Page 1

THE BRIDGE CHRISTIAN FELLOWSHIP TEMPLE FORTUNE

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2023

The Trustees have pleasure in submitting the Report and Accounts for the year.

Objects of the charity

In brief summary the Trust's objects, as set out in its governing document, are to:

The charity seeks to achieve these objects through holding regular services for Christian worship open to the general public in Temple Fortune area of London NW11. The fellowship provides facilities for families, including Sunday school and crèche for babies.

In carrying out its activities in the year under review, the trustees have had regard to the public benefit guidance issued by the Charity Commission, and are satisfied that the charity's activities are all for the public benefit.

Government

The policy and operating decisions of the charity rest with the Trustees who meet regularly to monitor the activities of the Trust.

Trustees are elected and co-opted under the terms of the Trust Deed. Regular reviews are held to identify any expertise gaps within the Board of Trustees and appointments are made where required to strengthen the Board of Trustees, subject to all trustees’ approval.

Review of Activities

The church has continued to meet regularly during 2023, with a morning service at 11am and an evening service at 6.30pm. These services have been well attended and appreciated by those who come. The morning service has a Sunday school for children and a youth meeting for teenagers. Some new members have been added to the church. We have also continued to broadcast the services via livestreaming with good numbers visiting. Recordings of our talks are available on our website www.bridgelane.org.uk and are regularly visited by people around this country and abroad. We have held regular midweek meetings for Bible Study and prayer.

We have continued our evangelism when possible, with distribution of leaflets locally in Golders Green and in a wider region of north London and Boreham Wood.

We give regular support to a number of overseas ministries, involved in evangelism and Bible teaching, including in Bolivia, Papua New Guinea, Israel, Greece, Serbia and the USA.

The work has been overseen by our elders and deacons, who hold regular meetings to discuss the work and deal with any problems and arrange help for members with social or spiritual needs. We have kept the building in a good standard of maintenance. The finances of the church have been kept in order and we maintain a healthy reserve fund for the future.

Our work is open to the general public.

Financial Review

The Church continues to raise the funds that it needs to carry on its activities from within its own membership and congregation. No wider public appeal was made for funds during the year. This year the charity received a legacy of £31,216, which helped increase income to £166,657 (2022: £121,437). This year’s expenditure was £111,872 (2022: £118,909) and the surplus for the year was therefore £54,785 (2022: £2,528).

The charity's cash balances at the year end amounted to £226,875, of which £5,650 was restricted.

The financial results for the year, together with a summary of the accounting policies adopted, are set out in the accompanying financial statements.

Page 2

THE BRIDGE CHRISTIAN FELLOWSHIP TEMPLE FORTUNE REPORT OF THE TRUSTEES continued

Reserves Policy

The Bridge Christian Fellowship’s policy is to ensure that it holds sufficient reserves (being unrestricted cash) to run the basic operations of the charity for a minimum of three months. At the balance sheet date, the Trustees estimate this would require reserves of £20,000. The Charity’s reserves at the end of the reporting period were above this level, at just over £221,000. This is significantly in excess of the minimum requirement and the excess is being held because the charity might need to fund accommodation for a potential church pastor in the future.

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 and signed on their behalf by:

Antony M Pearce

Antony M Pearce (Oct 21, 2024 11:11 GMT+1)

……………………………….

Oct 21, 2024 Date: ………………………………………

Antony Pearce - trustee

Page 3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

THE BRIDGE CHRISTIAN FELLOWSHIP TEMPLE FORTUNE

I report to the trustees on my examination of the accounts of The Bridge Christian Fellowship Temple Fortune ('the charity') for the year ended 31 December 2023 on pages 5 to 8 following.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 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 2011 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: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. 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.

Ajay Rajani

Ajay Rajani (Oct 21, 2024 11:13 GMT+1)

Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Oct 21, 2024

Page 4

THE BRIDGE CHRISTIAN FELLOWSHIP TEMPLE FORTUNE

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2023

Notes
Receipts
Gifts received
Legacies received
Interest received
CD & DVD Sales
Total Receipts
Payments
2
3
Total Payments
Transfers between funds
Net Movement in Funds
Cash funds as at last year end
Cash funds at this year end
A
Net
receipts/
(payments)
before
transfers
Payments
in
relation
to
charitable
activities undertaken directly
Grants paid in relation to charitable
activities undertaken by others
Unrestricted
Funds
120,858
31,216
1,477
99
153,650
88,345
15,888
104,233
49,417
-
49,417
171,808
221,225
Restricted
Funds
13,007

-
-
-
13,007
50
7,589
7,639

5,368
-
5,368
282
5,650
2023
£
133,865
31,216
1,477
99
166,657
88,395
23,477
111,872
54,785
-
54,785
172,090
226,875
2022
£
121,012
-
348
78
121,437
89,348
29,561
118,909
2,528
-
2,528
169,562
172,090

The notes on pages 7 and 8 form part of these accounts.

Page 5

THE BRIDGE CHRISTIAN FELLOWSHIP TEMPLE FORTUNE

STATEMENT OF ASSETS & LIABILITIES

FOR THE YEAR ENDED 31 DECEMBER 2023

A
Cash funds
Cash at bank
Unbanked cheques and cash
B
Other monetary assets
C
Liabilities
Fee for preparing and independently
examining the accounts
Amounts owed in respect of payroll
Debts owed to the charity
Unrestricted
funds
£
189,989
31,236
221,225
-
1,140
2,172
3,312
Restricted
funds
£
650
5,000
5,650
-
-
-
-
2023
£
190,639
36,236

226,875
-
1,140
2,172
3,312
2022
£
168,475
3,615
172,090
-
1,020
1,979
2,999

D Assets retained for charity's own use

The charity does not own any property; the property used by the charity is leased from the Church Growth Trust for a peppercorn rent.

The charity owns some equipment and fittings; the current value of these assets is minimal.

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

by date
------------------------------------------
Antony Pearce - trustee
------------------------------
Antony M Pearce (Oct 21, 2024 11:11 GMT+1)
Antony M Pearce
Oct 21, 2024

The notes on pages 7 and 8 form part of these accounts.

Page 6

THE BRIDGE CHRISTIAN FELLOWSHIP TEMPLE FORTUNE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting Policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

Unrestricted
Funds
£
2
Payments in relation to charitable activities undertaken directly
Employment & consultancy costs (see note 4)
57,746
Property costs (see note 2a)
9,054
Ministry (including guest speakers)
10,631
Maintenance of buildings & equipment
2,937
Administration
1,837
Accounts administration
5,121
Fee for independent examination
1,020
88,345
2a
Property costs
Rent
Insurance
Cleaning
Water, electricity & gas
Restricted
Funds
£
50
-
-
-
-
-
-
50
Total
2023
£
57,796
9,054
10,631
2,937
1,837
5,121
1,020
88,395
400
899
2,238
5,517
9,054
Total
2022
£
56,084
6,156
11,437
8,758
1,748
4,307
858
89,348
350
838
1,673
3,294
6,156
3
Grants paid in relation to charitable activities undertaken by others
Grants to support UK and overseas mission
Amutat Mayim Chaim Chinam
1,500
Beit Halochem
-
Friends of Israel
-
Kehilat Haderech
1,200
Reasons for Hope
1,200
Stand With Us
300
New Tribes Mission
2,400
Nations Trust
-
Other smaller grants to institutions
509
Grants to individuals
7,300
14,409
Grants to help relieve hardship
Barnabas Aid
571
To individuals
908
15,888
2,701
1,201
1,201
-
-
1,100
-
-
-
900
7,102
455
32
7,589
4,201
1,201
1,201
1,200
1,200
1,400
2,400
-
509
8,200
21,511
1,026
940
23,477
4,800
-
600
1,700
1,700
-
2,900
1,000
2,640
10,556
25,896
800
2,865
29,561

Page 7

THE BRIDGE CHRISTIAN FELLOWSHIP TEMPLE FORTUNE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

4 Employees and consultants

Most of the charity's activities are carried out by volunteers. The charity employs Christopher Beckingham as a ministry trainee and Kyuwon Park as associate pastor; in addition the charity makes payments to another charity "Light for the Last Days" ('LLD') for Antony Pearce who serves as senior pastor. The following amounts were payable for their services:

Antony Pearce: payments to LDD
Kyuwon Park: employment benefits
Christopher Beckingham: employment benefits
Adjustments for amounts owing and for payments to other individuals
2023
£
12,877
29,053
15,552
(314)
57,796
2022
£
12,877
28,656
15,552
(1,001)
56,084

All three individuals also serve as trustees. The above payments were made for their roles as church workers (not for serving as trustees) and these payments are permitted by the charity's governing document.

5 Restricted funds

Restricted funds
Mission Support fund
Hardship fund
Brought forward
31 Dec 2022
250
32
282
Receipts
12,552
455
13,007
Carried forward
Payments
31 Dec 2023
(7,152)
5,650
(487)
-
(7,639)
5,650
5,650

Page 8