REGISTERED COMPANY NUMBER: 06910658 (England and Wales) REGISTERED CHARITY NUMBER: 1132151
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021
FOR
LEWSEY CHRISTIAN CENTRE
JVCA Ltd, Chartered Accountants 114 High Street Cranfield Bedford MK43 0DG
LEWSEY CHRISTIAN CENTRE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
LEWSEY CHRISTIAN CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021
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 year ended 31 August 2021. 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
-
Christian Church Activities
-
Children's Centre and Nursery
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 YEAR ENDED 31 AUGUST 2021
Trustees
Mr C A Bailey Rev P R Cross Chairperson (resigned 27/12/2020) Mr C Peprah
Company Secretary
Miss H Holder
Independent Examiner
Jonathan Vowles Chartered Accountant JVCA Ltd, 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 22 December 2021 and signed on its behalf by:
Mr C A Bailey - 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 year ended 31 August 2021.
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
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:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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 JVCA Ltd, Chartered Accountants 114 High Street Cranfield Bedford MK43 0DG
22 December 2021
Page 3
LEWSEY CHRISTIAN CENTRE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Charitable activities Nursery - Church 27,973 Investment income 2 - Total 27,973 EXPENDITURE ON Charitable activities Nursery - Church 16,438 Other - Total 16,438 NET INCOME/(EXPENDITURE) 11,535 Transfers between funds 10 (21) Net movement in funds 11,514 RECONCILIATION OF FUNDS Total funds brought forward 29,197 TOTAL FUNDS CARRIED FORWARD 40,711 |
Period 1/4/19 Year Ended to 31/8/21 31/8/20 Restricted Total Total fund funds funds £ £ £ 198,911 198,911 285,596 - 27,973 32,794 1 1 58 198,912 226,885 318,448 206,548 206,548 303,856 - 16,438 23,909 241 241 322 206,789 223,227 328,087 (7,877) 3,658 (9,639) 21 - - (7,856) 3,658 (9,639) 297,026 326,223 335,862 289,170 329,881 326,223 |
|---|---|
The notes form part of these financial statements
Page 4
LEWSEY CHRISTIAN CENTRE
BALANCE SHEET 31 AUGUST 2021
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 8 725 CURRENT ASSETS Cash at bank and in hand 41,958 CREDITORS Amounts falling due within one year 9 (1,972) NET CURRENT ASSETS 39,986 TOTAL ASSETS LESS CURRENT LIABILITIES 40,711 NET ASSETS 40,711 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted fund £ 268,548 20,622 - 20,622 289,170 289,170 |
2021 Total funds £ 269,273 62,580 (1,972) 60,608 329,881 329,881 40,711 289,170 329,881 |
2020 Total funds £ 269,513 87,225 (30,515) 56,710 326,223 326,223 29,197 297,026 326,223 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
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 22 December 2021 and were signed on its behalf by:
Mr C A Bailey - Trustee
The notes form part of these financial statements
Page 5
LEWSEY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021
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.
Page 6
continued...
LEWSEY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021
2. INVESTMENT INCOME
| Unrestricted funds £ Deposit account interest - NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets |
Year Ended 31/8/21 Restricted Total funds funds £ £ 1 1 Year Ended 31/8/21 £ 240 |
Period 1/4/19 to 31/8/20 Total funds £ 58 |
|---|---|---|
| Period 1/4/19 to 31/8/20 £ 322 |
3. NET INCOME/(EXPENDITURE)
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2021 nor for the period ended 31 August 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2021 nor for the period ended 31 August 2020.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Period | ||
|---|---|---|
| 1/4/19 | ||
| Year Ended | to | |
| 31/8/21 | 31/8/20 | |
| Staff | 13 | 13 |
No employees received emoluments in excess of £60,000.
continued...
Page 7
LEWSEY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds £ INCOME AND ENDOWMENTS FROM Charitable activities Nursery - Church 32,794 Investment income - Total 32,794 EXPENDITURE ON Charitable activities Nursery - Church 23,909 Other 322 Total 24,231 NET INCOME/(EXPENDITURE) 8,563 Transfers between funds (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 |
Total funds £ 285,596 32,794 58 318,448 303,856 23,909 322 328,087 (9,639) - (9,639) 335,862 326,223 |
|---|---|---|
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 8
LEWSEY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021
8. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|
| COST At 1 September 2020 and 31 August 2021 DEPRECIATION At 1 September 2020 Charge for year At 31 August 2021 NET BOOK VALUE At 31 August 2021 At 31 August 2020 |
Freehold property £ 268,548 - - - 268,548 268,548 |
Plant and machinery £ 2,484 2,166 79 2,245 239 318 |
Fixtures and Computer fittings equipment £ £ 4,719 1,992 4,246 1,818 118 43 4,364 1,861 355 131 473 174 |
Totals £ 277,743 |
| 8,230 240 |
||||
| 8,470 | ||||
| 269,273 | ||||
| 269,513 |
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Social security and other taxes Accruals and deferred income Accrued expenses MOVEMENT IN FUNDS Unrestricted funds General Fund Restricted funds Restricted Funds TOTAL FUNDS |
At 1/9/20 £ 29,197 297,026 326,223 |
Net movement in funds £ 11,535 (7,877) 3,658 |
2021 £ 1 611 - 1,360 1,972 Transfers between funds £ (21) 21 - |
2020 £ (1) 611 28,545 1,360 30,515 At 31/8/21 £ 40,711 289,170 329,881 |
|---|---|---|---|---|
10. MOVEMENT IN FUNDS
continued...
Page 9
LEWSEY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021
10. 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 1/4/19 £ Unrestricted funds General Fund 20,797 Restricted funds Restricted Funds 315,065 TOTAL FUNDS 335,862 Comparative net movement in funds, included in the above are as follows: Unrestricted funds General Fund Restricted funds Restricted Funds TOTAL FUNDS |
Incoming resources £ 27,973 198,912 226,885 Net movement in funds £ 8,563 (18,202) (9,639) Incoming resources £ 32,794 285,654 318,448 |
Resources Movement expended in funds £ £ (16,438) 11,535 (206,789) (7,877) (223,227) 3,658 Transfers between At funds 31/8/20 £ £ (163) 29,197 163 297,026 - 326,223 Resources Movement expended in funds £ £ (24,231) 8,563 (303,856) (18,202) (328,087) (9,639) |
|---|---|---|
continued...
Page 10
LEWSEY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2021.
Page 11
LEWSEY CHRISTIAN CENTRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021
| Period | ||
|---|---|---|
| 1/4/19 | ||
| Year Ended | to | |
| 31/8/21 | 31/8/20 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Investment income | ||
| Deposit account interest | 1 | 58 |
| Charitable activities | ||
| Income | 185,580 | 318,390 |
| Grants | 41,304 | - |
| 226,884 | 318,390 | |
| Total incoming resources | 226,885 | 318,448 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 153,023 | 241,787 |
| Social security | 14,324 | 9,440 |
| Pensions | 1,469 | 3,793 |
| Insurance | 2,249 | 2,427 |
| Light and heat | 4,915 | 9,006 |
| Telephone | 2,161 | 3,828 |
| Postage and stationery | 3,402 | 2,384 |
| General Administration Costs | 127 | 260 |
| Staff Training | 351 | 1,669 |
| Building Maintenance | 16,016 | 15,023 |
| Advertising | 299 | - |
| Consumables | 430 | 677 |
| Travel | 269 | 4,204 |
| Resources | 4,836 | 7,035 |
| Subscriptions | 501 | 433 |
| Professional Fees | 4,399 | 2,430 |
| Church outreach | 1,673 | 1,650 |
| Food | 5,658 | 10,672 |
| Cleaning | 4,517 | 8,029 |
| Donations | 940 | 1,530 |
| 221,559 | 326,277 | |
| Other | ||
| Plant and machinery | 80 | 106 |
| Carried forward | 80 | 106 |
This page does not form part of the statutory financial statements
Page 12
LEWSEY CHRISTIAN CENTRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021
| Period | ||
|---|---|---|
| 1/4/19 | ||
| Year Ended | to | |
| 31/8/21 | 31/8/20 | |
| £ | £ | |
| Other | ||
| Brought forward | 80 | 106 |
| Fixtures and fittings | 118 | 157 |
| Computer equipment | 43 | 59 |
| 241 | 322 | |
| Support costs | ||
| Governance costs | ||
| Accountancy fees | 1,427 | 1,488 |
| Total resources expended | 223,227 | 328,087 |
| Net income/(expenditure) | 3,658 | (9,639) |
This page does not form part of the statutory financial statements
Page 13