## **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: 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 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