OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2020-08-31-accounts

REGISTERED COMPANY NUMBER: 06910658 (England and Wales) REGISTERED CHARITY NUMBER: 1132151

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 1 APRIL 2019 TO 31 AUGUST 2020

FOR

LEWSEY CHRISTIAN CENTRE

Jonathan Vowles Chartered Accountants 114 High Street Cranfield Bedford MK43 0DG

LEWSEY CHRISTIAN CENTRE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 1 APRIL 2019 TO 31 AUGUST 2020

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5 to 6
Notes to the Financial Statements 7 to 12
Detailed Statement of Financial Activities 13 to 14

LEWSEY CHRISTIAN CENTRE

REPORT OF THE TRUSTEES FOR THE PERIOD 1 APRIL 2019 TO 31 AUGUST 2020

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 1 April 2019 to 31 August 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the church are for the benefit of the public

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 church council 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 worlds as the church council from time to time think fit.

C: To advance education in such ways and in such parts of the United Kingdom or the world as the church council from time to time may think fit.

The objectives of the children's centre and nursery is to work along side local families with under fives, providing information, advice and a wide range of services, such as help with returning to work, finding childcare, family support, family health, and much more.

Significant activities

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Church Activities

During the year we have achieved and increase in the number of people attending our two weekly meetings.

Children Centre and Nursery

During the year we have achieved an increase in children enrolled in the centre with full occupancy and have increased the services we offer. In addition to this we have received a good Ofsted report which was carried out in January 2017.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06910658 (England and Wales)

Registered Charity number

1132151

Registered office

Radnor Road Luton Bedfordshire LU4 0UG

Page 1

LEWSEY CHRISTIAN CENTRE

REPORT OF THE TRUSTEES FOR THE PERIOD 1 APRIL 2019 TO 31 AUGUST 2020

Trustees

Mr C A Bailey Rev P R Cross Chairperson Mr C Peprah

Company Secretary

Miss H Holder

Independent Examiner

Jonathan Vowles Chartered Accountant Jonathan Vowles Chartered Accountants 114 High Street Cranfield Bedford MK43 0DG

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 5 May 2021 and signed on its behalf by:

Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LEWSEY CHRISTIAN CENTRE

Independent examiner's report to the trustees of Lewsey Christian Centre ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the period 1 April 2019 to 31 August 2020.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Chartered Accountant which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Jonathan Vowles Chartered Accountant Jonathan Vowles Chartered Accountants 114 High Street Cranfield Bedford MK43 0DG

5 May 2021

Page 3

LEWSEY CHRISTIAN CENTRE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 APRIL 2019 TO 31 AUGUST 2020

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Nursery
-
Church
32,794
Investment income
2
-
Total
32,794
EXPENDITURE ON
Charitable activities
Nursery
-
Church
23,909
Other
322
Total
24,231
NET INCOME/(EXPENDITURE)
8,563
Transfers between funds
11
(163)
Net movement in funds
8,400
RECONCILIATION OF FUNDS
Total funds brought forward
20,797
TOTAL FUNDS CARRIED FORWARD
29,197		 Restricted
fund
£
285,596
-
58
285,654
303,856
-
-
303,856
(18,202)
163
(18,039)
315,065
297,026		 Period
1/4/19
to
Year Ended
31/8/20
31/3/19
Total
Total
funds
funds
£
£
285,596
214,933
32,794
18,729
58
41
318,448
233,703
303,856
232,728
23,909
20,350
322
430
328,087
253,508
(9,639)
(19,805)
-
-
(9,639)
(19,805)
335,862
355,667
326,223
335,862

The notes form part of these financial statements

Page 4

LEWSEY CHRISTIAN CENTRE

BALANCE SHEET 31 AUGUST 2020

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
8
965
CURRENT ASSETS
Debtors
9
-
Cash at bank and in hand
30,202
30,202
CREDITORS
Amounts falling due within one year
10
(1,970)
NET CURRENT ASSETS
28,232
TOTAL ASSETS LESS CURRENT LIABILITIES
29,197
NET ASSETS
29,197
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
fund
£
268,548
-
57,023
57,023
(28,545)
28,478
297,026
297,026		 2020
Total
funds
£
269,513
-
87,225
87,225
(30,515)
56,710
326,223
326,223
29,197
297,026
326,223		 2019
Total
funds
£
269,835
22,979
45,018
67,997
(1,970)
66,027
335,862
335,862
20,797
315,065
335,862

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2020.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 5

continued...

LEWSEY CHRISTIAN CENTRE

BALANCE SHEET - continued 31 AUGUST 2020

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 5 May 2021 and were signed on its behalf by:

Trustee

The notes form part of these financial statements

Page 6

LEWSEY CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 1 APRIL 2019 TO 31 AUGUST 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on reducing balance Computer equipment - 25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 7

LEWSEY CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2019 TO 31 AUGUST 2020

2. INVESTMENT INCOME

Unrestricted
funds
£
Deposit account interest
-
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets		 Restricted
funds
£
58		 Period
1/4/19
to
Year Ended
31/8/20
31/3/19
Total
Total
funds
funds
£
£
58
41
Period
1/4/19
to
Year Ended
31/8/20
31/3/19
£
£
322
430

3. NET INCOME/(EXPENDITURE)

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31 August 2020 nor for the year ended 31 March 2019.

Trustees' expenses

There were no trustees' expenses paid for the period ended 31 August 2020 nor for the year ended 31 March 2019.

5. STAFF COSTS

The average monthly number of employees during the period was as follows:

Period
1/4/19
to Year Ended
31/8/20 31/3/19

No employees received emoluments in excess of £60,000.

continued...

Page 8

LEWSEY CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2019 TO 31 AUGUST 2020

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Nursery
-
Church
18,729
Investment income
-
Total
18,729
EXPENDITURE ON
Charitable activities
Nursery
24
Church
20,350
Other
430
Total
20,804
NET INCOME/(EXPENDITURE)
(2,075)
Transfers between funds
(1,039)
Net movement in funds
(3,114)
RECONCILIATION OF FUNDS
Total funds brought forward
23,907
TOTAL FUNDS CARRIED FORWARD
20,793		 Restricted
fund
£
214,933
-
41
214,974
232,704
-
-
232,704
(17,730)
1,039
(16,691)
331,760
315,069		 Total
funds
£
214,933
18,729
41
233,703
232,728
20,350
430
253,508
(19,805)
-
(19,805)
355,667
335,862

7. DEFINITION OF FUNDS

Unrestricted funds consist of income and expenditure attributed to the church and its activities.

Restricted funds consists of income and expenditure that relates to the Children's Centre and Nursery. The funds are considered restricted as they are to be used only in the running of their respective activities.

continued...

Page 9

LEWSEY CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2019 TO 31 AUGUST 2020

8. TANGIBLE FIXED ASSETS

Freehold
Plant and
property
machinery
£
£
COST
At 1 April 2019 and
31 August 2020
268,548
2,484
DEPRECIATION
At 1 April 2019
-
2,060
Charge for year
-
106
At 31 August 2020
-
2,166
NET BOOK VALUE
At 31 August 2020
268,548
318
At 31 March 2019
268,548
424
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments and accrued income
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Accruals and deferred income
Accrued expenses
MOVEMENT IN FUNDS
At 1/4/19
£
Unrestricted funds
General Fund
20,797
Restricted funds
Restricted Funds
315,065
TOTAL FUNDS
335,862		 Fixtures
and
Computer
fittings
equipment
£
£
4,719
1,992
4,089
1,759
157
59
4,246
1,818
473
174
630
233
2020
£
-
2020
£
(1)
611
28,545
1,360
30,515
Net
Transfers
movement
between
in funds
funds
£
£
8,563
(163)
(18,202)
163
(9,639)
-		 Totals
£
277,743
7,908
322
8,230
269,513
269,835
2019
£
22,979
2019
£
(1)
611
-
1,360
1,970
At
31/8/20
£
29,197
297,026
326,223

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

10.

11.

continued...

Page 10

LEWSEY CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2019 TO 31 AUGUST 2020

11. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General Fund
Restricted funds
Restricted Funds
TOTAL FUNDS
Comparatives for movement in funds
At 1/4/18
£
Unrestricted funds
General Fund
23,907
Restricted funds
Restricted Funds
331,760
TOTAL FUNDS
355,667
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General Fund
Restricted funds
Restricted Funds
TOTAL FUNDS		 Incoming
resources
£
32,794
285,654
318,448
Net
movement
in funds
£
(2,071)
(17,734)
(19,805)
Incoming
resources
£
18,729
214,974
233,703		 Resources
Movement
expended
in funds
£
£
(24,231)
8,563
(303,856)
(18,202)
(328,087)
(9,639)
Transfers
between
At
funds
31/3/19
£
£
(1,039)
20,797
1,039
315,065
-
335,862
Resources
Movement
expended
in funds
£
£
(20,800)
(2,071)
(232,708)
(17,734)
(253,508)
(19,805)

continued...

Page 11

LEWSEY CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2019 TO 31 AUGUST 2020

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 31 August 2020.

Page 12

LEWSEY CHRISTIAN CENTRE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 APRIL 2019 TO 31 AUGUST 2020

Period
1/4/19
to Year En ded
31/8/20 31/3/19
£ £
INCOME AND ENDOWMENTS
Investment income
Deposit account interest 58 41
Charitable activities
Income 318,390 233,662
Total incoming resources 318,448 233,703
EXPENDITURE
Charitable activities
Wages 241,787 188,243
Social security 9,440 6,622
Pensions 3,793 1,939
Insurance 2,427 2,225
Light and heat 9,006 5,723
Telephone 3,828 2,338
Postage and stationery 2,384 1,688
General Administration Costs 260 810
Staff Training 1,669 531
Rent & Rates - 745
Building Maintenance 15,023 11,659
Consumables 677 186
Travel 4,204 2,082
Resources 7,035 8,716
Subscriptions 433 295
Professional Fees 2,430 1,046
Church outreach 1,650 1,576
Food 10,672 8,359
Cleaning 8,029 5,932
Donations 1,530 1,000
326,277 251,715
Other
Plant and machinery 106 142
Fixtures and fittings 157 210
Computer equipment 59 78
322 430

This page does not form part of the statutory financial statements

Page 13

LEWSEY CHRISTIAN CENTRE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 APRIL 2019 TO 31 AUGUST 2020

Period
1/4/19
to Year En ded
31/8/20 31/3/19
£ £
Support costs
Governance costs
Accountancy fees 1,488 1,363
Total resources expended 328,087 253,508
Net expenditure (9,639) (19,805)

This page does not form part of the statutory financial statements

Page 14