2022-10-31-accounts

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ANNUAL REPORT AND ACCOUNTS

THE FILLING STATION TRUST (A company limited by guarantee)

FOR THE YEAR TO 31[st] OCTOBER 2022

Company Number 6946144 (England) Charity Number 1131753

	Page
Reference Information	1
Directors’Report	2
Independent Examiner’s Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Accounts	9-10

Reference Information:

Charity Name: The Filling Station Trust

Charity Number: 1131753

Company Number: 6946144

Registered Office and Operational Address:

Copper John, Troutbeck Windermere, Cumbria, LA23 1PP

Directors (Trustees) on the date of this report:

The Rev Richard Fothergill

Mr James Rank

Mr Giles Lawson-Johnston (Chairman of Trustees) Mrs Jules de Jongh Dr Charles Warren The Rev Hugh Cryer

Company Secretary

The Rev Richard Fothergill

Charity Bankers:

HSBC. Milsom Street. Bath. BA1 1DU

Independent examiner:

Richard HW Beath BSc FCCA 58a Combe Road Combe Down, Bath BA2 5HZ

Directors ’Report

For the twelve months ended 31[st] October 2022

The Directors have pleasure in presenting their eleventh report of the Company for the twelve months ended 31[st] October 2022.

The Company is limited by Guarantee and is also a registered Charity. The Directors (who are also the Trustees) have adopted the provisions of the Financial Reporting Standard for Small Entities Statement of Recommended Practice (FRSSE SORP) Accounting and Reporting by Charities issued in January 2015.

The objects of the Company are for the advancement of the Christian religion, for the public benefit, through ecumenical Christian ministry, and the promotion of teaching on all aspects of Christian life and faith in accordance with Biblical principles. In particular, but without limitation, by facilitating prayer meetings, sung corporate worship, study groups, and the production and/or distribution of literature to enlighten others about the Christian religion.

The Directors have considered the Charity Commissioners ’guidance on public benefit.

Performance during the period under review

During the period ended 31[st] October 2022 the Company has continued to be active in encouraging the Christian religion, particularly in rural areas of Great Britain, even with the extraordinary times of a national pandemic covering 2020 - 2022.

The Filling Station promotes the Christian Religion through informal, mid-week monthly evening meetings in non-church owned properties, such as cafes, converted barns and village halls. As of October 2022 there were 76 active Filling Station meetings. At that time, some 3,200+ people attended a Filling Station somewhere each month. 4 new meetings opened during the period in review (in: Sweden, Norway, Wrekin (Salop) and Mid-Sussex). Nearly all the meetings have now reconvened publicly since the Covid pandemic’s cessation. 8 meetings closed their doors permanently as a result of the Covid pandemic over the period under review.

All Filling Station meetings were planned and actioned through local lay Christian volunteers, who are encouraged & supported where possible, by the Trust’s employees. Host teams relate to local Churches of all denominations with their meetings.

During the year, the Company continued to employ The Rev Richard Fothergill (full time) to service all the existing Filling Station meetings, to promote new ones and to inform all interested parties about the Filling Station model of supporting the local Christian church. 7 part-time employees (three on 1 day per week, three on 2 days per week, one on 3 days per week and one on 4 days per week) are on the team to support Richard in this work and help the existing FS meetings.

All part-time staff (paid & volunteers), and The Rev Fothergill, have work contracts. All staff members have been DBS checked and hold current Enhanced Disclosure Certificates. Staff member, the Rev Brian Streeter, is safeguarding officer for the Filling Station Trust (brian@thefillingstation.org.uk). Mrs Amanda Savory was appointed on two days per week as the Company’s first Media & Marketing Manager on November 1st 2021. She is responsible for all internal and external communications about the Filling Station’s ministry.

All local Filling Station meetings run their own financial affairs and are encouraged to open independent bank accounts for their voluntary work. Small annual sums are involved at each meeting (eg. the average local meeting turnover is approximately £900.00 per year).

The on-line teaching ministry, ‘FillingStation@Home’ has grown over the period and more people are attending these bi-weekly evening Zoom sessions. Isolated and rural Christians really value this spiritual input which would otherwise not be available to them.

The services offered by the Company have been promoted through informal and formal channels. The Company has done no public paid advertising over the year, apart from one £50 ‘boost’ advert of our October 2022 Renewal Conference on Facebook. Generic publicity materials have been designed and produced for use by all Filling Station meetings to promote their local activities. The Company continues to support the web site thefillingstation.org.uk and arrange nationwide ‘Prayer & Fasting' days and ‘Equip and Empower’ evenings for the spiritual well-being of all who tune in to these sessions.

Renewal Conference October 6th-9th 2022. A conference for FS team leaders and others was held in St.John’s Church, Hartford, Cheshire. 230 attended and main speakers were the Rev Roger Simpson and Mrs Sharon Stone. Biblical teaching, seminars, worship and prayer took place.

Financial review

The total incoming resources for the period ended 31[st] October 2022 were £260 ,749 (2021 £189,477). The income was mainly from gifts amounting to £249,369 (2021 £176,819).

The major area of expense during the period ended 31[st] October 2022 related to salaries. The other headings of expenditure related to the promotion and encouragement of the monthly meetings, and the continued development of the Company’s charitable activities.

The operating surplus for the period ended 31[st] October 2022 is £26,232 (2021: surplus £4,223)

Political and charitable donations

£12,401 (2021 £10,740) worth of charitable donations were made during the period under review to three UK charities: ‘Hands at Work’ (An African AIDs orphans charity: - handsatwork.org). ‘Opens Door’ who deal with the persecuted Church: (opendoor - suk.org). Plus, Christian counselling & poverty relief charity: ‘Sanctuary247’ (register of-charities.charitycommission.gov.uk/charity-details/?regId=1063898&subId=0)

Plans for future years

As mentioned above, the Company is continuing to develop new Filling Station meetings around the country and to a limited extent abroad. The Directors are pleased with the progress that is being made to develop the network of Filling Station meetings and support those currently in operation whether on line or physically gathered.

Statement of Directors ’responsibilities

Company law requires the Directors to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the Company for the year and of its incoming resources and resources expended during the year. In preparing those financial statements, the Directors are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any materials departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue to function.
a safeguarding policy has been adopted for the Trust’s paid employees. Local Filling Station teams are responsible for safeguarding policy at their monthly meetings.
Information collected about FS meetings is carefully managed in line with Government direction form the Data Protection Act 1998 (& update 2019).

The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy, at any time, the financial position of the Company and enable them to ensure that the financial statements comply with the relevant Companies Act and Charities Act. 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.

Independent Examiner

These financial statements have been examined by Richard Beath BSc FCCA. This report was approved by the Directors on 24t[h] November 2022.

By order of the Trustees Mr Giles Lawson Johnston (Chairman of Trustees) Rev Richard P Fothergill (CEO)

Independent Examiner ’ s Report

Independent examiner ’ s report to the trustees of The Filling Station Trust

I report on the accounts of the Company for the period ended 31[st] October 2022, which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

Respective responsibilities of trustees and examiner

The Trustees (who are also the Directors of the Company for the purposes of company law) are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The Charity ’ s gross income exceeded £25,000 but was below £500,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Certified Accountants in England and Wales.

Having satisfied myself that the Charity is not subject to audit under company law and is eligible for independent examination, 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 Commission under section 145(5)(b) of the 2011 Act; and
state whether particular matters have come to my attention.

Basis of independent examiner ’ s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘ true and fair view ’ and the report is limited to those matters set out in the statement below.

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 386 of the Companies Act 2006; and
to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities 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.

Richard HW Beath, BSc FCCA 58A Combe Road, Combe Down, Bath BA2 5HZ

The FillirvJ Stslion SLgtemenl ot Financlal Actlvllles For the year ended 31st October 2022 Income and Expendlture Oct-22 Oct.21 Unrestrlcted Restrlcted Funds Tolal Total In¢oning Ro8our¢o8 Incomlng Resources from Generated Funds Grfts 249.369 0 249,369 176,819 IncoTrlng Resources from Charltable ktlvltles Otrr kncwie {Furfrwgh s¢e) 11.3ei) 11, 12,658 Total Incomlng Resources 2f.749 0 2f1.749 189.477 Resources Expended Charitable ktivitigs Salaries Direct operatiTh3 eXnseS Other govemance expenses Total Resources Expended 161.880 0 161.880 69.322 138,11 43,327 234.517 0 234.517 185.254 Net MoveThnt In Funds 2&232 26.232 223 FuThJ bnces brwght fcThiard 23.931 rJ,931 12,n7 Prior year adjustments -1.656 6.971 Totsl Funds Carrled F0Thrd 41507 48,507 23,931

The Fllllng Statlon Balance Sheet At 31 st October 2022 Oct-22 Oct-22 O¢t-21 Oct-21 Notes Fed Assets Tangible fixed assets Debtors Refuel debtors Bank reserve and events account Cash at Bank and in Hand Refuel bank and cash Total current assets 39.921 10.813 13.081 23,894 Credllors: amounts falllng due wllhln one year 48.507 23.931 Total Assets less Current Uabllllle8 48.507 23,931 Credltor8: amounts lalllng due after more than one year 23,931 Restricted Funds Unrestricted Funds - members equity Unrestricted Funds - share capital 18,693 5.237 5.237 Totsl Funds 23,931

Directors ’ statements required by Section 475 for the period ended 31[st] October 2022

In approving these financial statements as Directors of the Company, we hereby confirm:

(a) that for the year stated above, the Company was entitled to the exemption conferred by Section 477 of the Companies Act 2006;
(b) that no notice has been deposited at the registered office of the Company pursuant to Section 476 requesting that an audit by conducted for the year ended 30th June 2012; and
(c) that we acknowledge our responsibilities for:
(1) ensuring that the Company keeps accounting records which comply with Section 386, and
(2) preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of the year and of its profit and loss for the year then ended in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the provisions of the Companies Act 2006 relating to the financial statements, so far as applicable to the charitable company.

These financial statements are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). These financial statements were approved by the board of directors on 13th January 2021 and signed on behalf of the board by

R P Fothergill, Director

Continuing Operations

The Company carried on all trading activities as in the previous period and no activities were discontinued in the year.

Total Recognised Gains and Losses

There are no recognised gains or losses in the above financial year other than those passing through the Statement of Financial Activities.

The notes on pages 9 to 11 form an integral part of these financial statements.

Notes to the Financial Statements

The twelve months ended 31[st] October 2022

1 Accounting Policies

The principal accounting policies are set out below. These accounting policies have been applied consistently throughout the year.

Accounting period dates

The charity has changed its year end date to October 31st each year as from 2019. The 2021 comparator figures therefore also covered a 12-month period.

Basis of Accounting

These financial statements have been prepared under the historical cost convention and in accordance with applicable accounting standards. They follow the recommendations in the Statement of Recommended Practice, Accounting and Reporting by Charities (issued March 2005, revised in May 2008) and the Companies Act 2006.

Incoming Resources

Income is recognised by the Company as follows:

Voluntary income such as donations, gifts and legacies is included in full at the point of receipt; income from fundraising activities is stated gross before any expenses.

Resources Expended

Resources expended are recognised in the year in which they are incurred. Charitable expenditure comprises those costs directly incurred by the Company in the delivery of its charitable activities. In includes both costs that can be allocated directly to such activity and those costs of an indirect nature necessary to support them.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a specific activity are allocated directly; others are apportioned on an appropriate basis.

Taxation

The activities of the Charity fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these financial statements.

Fund Accounting

Funds held by the Charity are either:

Unrestricted funds – these are funds which can be used in accordance with the charitable objects at the discretion of the Directors, or

Restricted funds – these are funds which can only be used for the particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for a particular purpose.

2 Incoming Resources

During the year, the Charity received gifts subject to Gift Aid which have been used for the charitable purposes of the Charity.

Notes to the Financial Statements (continued) Period ended to 31[st] October 2022

3 Other Income

During the year, the Charity received a legacy amounting to £90,500.

4 Employees

There was one full-time employee of the Company during the year and six part-time staff.

		2022	2021
	Gross Salary (Director. R Fothergill)	£54,758	£41,959
	Other salaries	£ 90,854	£77,154
	National insurance / pensions	£16,269	£19,390
	Total	£161,880	£138,501
4a.	Other Expenses	2022	2021
	Staff Expenses	£20,966	£11,783
	Office expenses	£3,602	£4,170
	FST Leadership expenses	£1,034	£0
	Advertising & promotion	£5,354	£617
	Cost of events	£7,851	£0
	Grants and donations	£12,402	£15,070
	Other expenditure	£18,115	£11,687
	Total	£69,322	£43,327

5 Tangible Fixed Assets

Tangible fixed assets were made up of a laptop purchased in 2013/14, for £665, which has now been fully depreciated and disposed of.

6	Debtors 2022	2021
Gift	Aid due from HMRC£0	£0

7 Capital Commitments

There were no capital commitments at 31[st] October 2022.

8 Contingent Liabilities

There were no contingent liabilities at the end of the period.

9 Company Status

The members of the Company are the Directors named in the Directors ’ Report. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

12 Related party disclosures

There were the following related party transactions between the Charity and Richard Fothergill, a trustee of the Charity.

a	trustee of the Charity.
		2021	2020
•	Remuneration (Gross annual)	£54,758	£49,235
•	Other expenses & travel	£0	£910
•	Total	£54,758	£50,145