## ANNUAL REPORT AND ACCOUNTS THE FILLING STATION TRUST (A company limited by guarantee) ## FOR THE YEAR TO 31[st] OCTOBER 2023 Company Number 6946144 (England) Charity Number 1131753 ## Contents ||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 1 ## Directors ’Report ## For the twelve months ended 31[st] October 2023 The Directors have pleasure in presenting their twelfth report of the Company for the twelve months ended 31[st] October 2023. 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. No safeguarding / fraud incidents have been reported during the year. ## Performance during the period under review During the period ended 31[st] October 2023 the Company has continued to be active in encouraging the Christian religion, particularly in rural areas of Great Britain. The Filling Station does this through informal, mid-week monthly evening meetings in non-church owned properties, such as cafes, converted barns and village halls. As of October 2023 there were 72 active Filling Station meetings. At that time, some 3,500+ people attended a Filling Station somewhere each month. 9 new meetings opened during the period in review, in: Sweden, Norway, Aylesbury, West Lothian, West Lancashire, the Peak District, South East Kent, South Cheshire, and Indiana in the USA. 5 meetings closed their doors permanently during this period located in: Stanford in the Vale, Oxfordshire, West Norfolk, Norfolk Broads, Thurso and the Vendee in Western France. All Filling Station meetings were planned and actioned through local lay Christian volunteers, who are encouraged & supported where possible, by the Trust’s employees. These meeting host teams members relate to local Churches of all denominations in their immediate area and are seen as a valid new addition to the Christian Church in those locations. 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. 8 part-time employees (one on 1 day per week, two on 2 days per week, one on 2.5 days per week, three on 3 days per week and one on 4 days per week) are on the team to support Rev Fothergill in this work and help the existing FS meetings. All part-time staff (paid - 8 people, & 1 unpaid volunteer), 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). During the year under review Mrs Lisa 2 Metcalfe was appointed on 2.5 days per week as our Administration Manager (from December 1st 2022). 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). Zoom based prayer meetings have been initiated for all who are interested at 8am every Tuesday morning, hosted and guided by FS Trust staff members. The on-line teaching ministry, ‘FillingStation@Home’ has continued 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. A new on-line based teaching initiative called, ‘Equip & Empower’ has been launched. These meetings are bi-monthly and have a staff member teaching on a relevant topic of the day. The services offered by the Company have been promoted through informal and formal channels. The Company has done no external advertising other than one paid for small Facebook internet advert for our annual Conference, held in November 2023. 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 for the spiritual well-being of all who tune in to these sessions. ## Financial review The total incoming resources for the period ended 31[st] October 2023 were **£269** ,795 (2022 £260,749). The income was mainly from gifts amounting to £238,168 (2022 £249,369). The major area of expense during the period ended 31[st] October 2023 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 loss for the period ended 31[st] October 2023 is **£14,487** (2022: surplus £26,232) ## Political and charitable donations £13,725 (2022 £12,401) worth of charitable donations were made during the period under review to four UK charities: ‘Hands at Work’ (An African AIDs orphans charity: - handsatwork.org). ‘Open Doors’ who deal with the persecuted Church: (opendoor - suk.org). x-outloud (Core Issues Trust) a sexual identity & healing charity, (https://core issues.org/), plus. International Justice Mission (https://www.ijm.org/). ## 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 3 support those currently in operation whether on line or physically gathered. More meetings are opening than closing so we are in a growth phase. ## 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 November 2023. By order of the Trustees Mr Giles Lawson Johnston (Chairman of Trustees) Rev Richard P Fothergill (CEO) 4 ## 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 2023, 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 5 The Filling Slaffon statement of Flnanclal Aclmlles Ihe yeor ended 31 sl October 2LY23 Income and Expendllure Oct-23 Oct.22 Unrestrlcted Restrlcted Funds Tolal Total In¢oning Ro8our¢o8 Incomlng Resources from Generated Funds Grfts 199.W8 0 198,808 249,￿9 IncoTrlng Resources from Charltable ktlvltles Otr*r kncwie {Furfrwgh s¢￿￿e) 71.079 71,079 11,380 Total Incomlng Resources 269.e87 0 269.887 260.749 Resources Expended Charitable ktivitigs Salaries Direct operatiTh3 eX￿nseS Other govemance expenses Total Resources Expended 2CM).302 1.710 0 2C(1,302 e4).710 161,880 69,322 284.374 0 284.374 234.517 Net MoveThnt In Funds -14487 -14.487 2&232 FuThJ b*nces brwght fcThiard 48.$)7 48,507 23,931 Prior year adjustments -2.7 -2.79) Totsl Funds Carrled F0Th￿rd 31,230 31,230 48,507 The Fllllng Stallon Balance Sheet At 3151 Oclober 2023 Ocl.23 Ocl-23 Oct-22 Ocl-22 Notes Flxed Assets Tangible fixed assets Current Assets Debtors other debtors Bank reserve and events account Cash ot Bank and in Hond Refuel bank and cash 28 26.352 4.892 39.921 1.949 Total current assets 31.272 48.704 Credltor& amounts falllng due wlthln one year 1421 {1971 Net Current Assets 31.23J 48.507 Tolal Assets less Current Uabllllles 31.23J 48.SJ7 Credltor& amounts falllng due after more Ihan one year Net Assets 31230 48.507 Funds Restricted Funds U nrestricted Funds - nErTtsrs equity U nrestricted Funds - share capital 25,993 5,237 43,269 5,237 Total Funds 31.230 48.507 ## Directors ’ statements required by Section 475 for the period ended 31[st] October 2023 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. 8 ## Notes to the Financial Statements ## The twelve months ended 31[st] October 2023 ## 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 from 2019. The 2022 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. 9 ## Notes to the Financial Statements (continued) Period ended to 31[st] October 2023 ## 3 Other Income During the year, the Charity received large donations amounting to £94,969. ## 4 Employees There was one full-time employee of the Company during the year and six part-time staff. |||2023|2022| |---|---|---|---| ||Gross Salary plus oncosts (R Fothergill)|£57,509|£54,758| ||Other salaries|£131,093|£90,854| ||National insurance / pensions|£11,700|£16,269| ||Total|**£200**,302|**£161,880**| |4a.|Other Expenses|2023|2022| ||Staff Expenses|£20,407|£20,966| ||Office expenses|£3,095|£3,602| ||FST Leadership expenses|£4,069|£1,034| ||Advertising & promotion|£2,959|£5,354| ||Cost of events|£8,302|£7,851| ||Grants and donations|£13,725|£12,402| ||Other expenditure|£28,154|£18,115| ||Total|**£80**,710|**£69**,322| ## 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
2023|2022| |---|---|---| |Gift|Aid due from HMRC£0|£0| ## 7 Capital Commitments There were no capital commitments as at 31[st] October 2023. ## 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.||| |---|---|---|---| |||2023|2022| |•|Remuneration (Gross annual excl oncosts)|£50,312|£54,758| |•|Other expenses & travel|£0|£0| |•|Total|**£50**,312|**£54**,758| 10