Digitally Signed Document Document ID: 01FB053395B972
Document Details:
| Filename: | LEWSEY 2022-Charity Accounts.pdf |
|---|---|
| Client of: | JVCA - the friendly chartered accountants |
Signature Details
| Name: | Chris Bailey |
|---|---|
| Email: | dlewseypentecostalchurch@hotmail.co.uk |
| Date & Time: | 25/08/2023 15:58:14 PM (BST) |
| IP Address: | 212.250.152.253 |
| Signing Statement: | Chris Bailey confirms that the information is correct and complete to the best of their knowledge and belief. |
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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 2022
FOR
LEWSEY CHRISTIAN CENTRE
114 High Street Cranfield MK43 0DG Tel 01234 752566 Tel 01908 616104
info@jvca.co.uk www.jvca.co.uk
LEWSEY CHRISTIAN CENTRE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
| 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 | 10 |
| Detailed Statement of Financial Activities | 11 | to | 12 |
LEWSEY CHRISTIAN CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022
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 2022. 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
Public benefit
The Trustees have due regard for the guidance on public benefit and achieve these aims by providing a Children's day care nursery and a place of worship and church services.
The Trustees have referred to guidance contained in the Charity Commission's general guidance on public benefit when reviewing aims and objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.
Budgets and Reserves
The Trustees have ultimate responsibility for directing the affairs of the Charity, ensuring it is solvent, well-run and delivering the outcomes for which it has been set up. Part of this is having policies, plans and budgets to achieve those objectives, and monitoring performance against them. The Trustees aim to keep a minimum bank balance at all times to support the work of the charity.
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 in October 2022. our previous report in 2017 was also good .
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
Page 1
LEWSEY CHRISTIAN CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022
Registered office Radnor Road Luton Bedfordshire LU4 0UG
Trustees
Mr C A Bailey Mr C Peprah
Company Secretary Miss H Holder
Independent Examiner Jonathan Vowles 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 21 August 2023 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 2022.
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 member of the Institute of Chartered Accountants in England and Wales, 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:
-
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
JVCA Ltd, Chartered Accountants 114 High Street Cranfield Bedford MK43 0DG
21 August 2023
Page 3
LEWSEY CHRISTIAN CENTRE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Charitable activities Nursery - Church 45,440 Investment income 2 - Total 45,440 EXPENDITURE ON Charitable activities Nursery - Church 42,797 Other 182 Total 42,979 NET INCOME/(EXPENDITURE) 2,461 Transfers between funds 10 (6,162) Net movement in funds (3,701) RECONCILIATION OF FUNDS Total funds brought forward 40,711 TOTAL FUNDS CARRIED FORWARD 37,010 |
Restricted fund £ 209,451 - - 209,451 229,710 - - 229,710 (20,259) 6,162 (14,097) 289,170 275,073 |
2022 Total funds £ 209,451 45,440 - 254,891 229,710 42,797 182 272,689 (17,798) - (17,798) 329,881 312,083 |
2021 Total funds £ 198,911 27,973 1 |
|---|---|---|---|
| 226,885 | |||
| 206,548 16,438 241 |
|||
| 223,227 | |||
| 3,658 - |
|||
| 3,658 326,223 |
|||
| 329,881 |
The notes form part of these financial statements
Page 4
LEWSEY CHRISTIAN CENTRE
BALANCE SHEET 31 AUGUST 2022
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 8 543 CURRENT ASSETS Cash at bank and in hand 38,088 CREDITORS Amounts falling due within one year 9 (1,620) NET CURRENT ASSETS 36,468 TOTAL ASSETS LESS CURRENT LIABILITIES 37,011 NET ASSETS 37,011 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted fund £ 268,548 6,524 - 6,524 275,072 275,072 |
2022 Total funds £ 269,091 44,612 (1,620) 42,992 312,083 312,083 37,011 275,072 312,083 |
2021 Total funds £ 269,273 62,580 (1,972) 60,608 329,881 329,881 40,711 289,170 329,881 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2022 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 21 August 2023 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 2022
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.
2. INVESTMENT INCOME
| Unrestricted funds £ Deposit account interest - |
Restricted funds £ - |
2022 Total funds £ - |
2021 Total funds £ 1 |
|---|---|---|---|
continued...
Page 6
LEWSEY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 182 | 240 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2022 nor for the year ended 31 August 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2022 nor for the year ended 31 August 2021.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 2022 | 2021 | |
|---|---|---|
| Staff | 12 | 13 |
No employees received emoluments in excess of £60,000.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds £ INCOME AND ENDOWMENTS FROM Charitable activities Nursery - Church 27,973 Investment income - Total 27,973 EXPENDITURE ON Charitable activities Nursery - Church 16,438 Other - Total 16,438 NET INCOME/(EXPENDITURE) 11,535 Transfers between funds (21) Net movement in funds 11,514 |
Restricted fund £ 198,911 - 1 198,912 206,548 - 241 206,789 (7,877) 21 (7,856) |
Total funds £ 198,911 27,973 1 |
|---|---|---|
| 226,885 | ||
| 206,548 16,438 241 |
||
| 223,227 | ||
| 3,658 - |
||
| 3,658 |
continued...
Page 7
LEWSEY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted funds £ RECONCILIATION OF FUNDS Total funds brought forward 29,197 TOTAL FUNDS CARRIED FORWARD 40,711 |
Restricted fund £ 297,026 289,170 |
Total funds £ 326,223 |
|---|---|---|
| 329,881 |
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.
8. TANGIBLE FIXED ASSETS
| COST At 1 September 2021 and 31 August 2022 DEPRECIATION At 1 September 2021 Charge for year At 31 August 2022 NET BOOK VALUE At 31 August 2022 At 31 August 2021 |
Freehold Plant and property machinery £ £ 268,548 2,484 - 2,245 - 60 - 2,305 268,548 179 268,548 239 |
Fixtures and Computer fittings equipment £ £ 4,719 1,992 4,364 1,861 89 33 4,453 1,894 266 98 355 131 |
Totals £ 277,743 8,470 182 8,652 269,091 269,273 |
|---|---|---|---|
continued...
Page 8
LEWSEY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Social security and other taxes Accrued expenses 10. MOVEMENT IN FUNDS Net movement At 1/9/21 in funds £ £ Unrestricted funds General Fund 40,711 2,462 Restricted funds Restricted Funds 289,170 (20,260) TOTAL FUNDS 329,881 (17,798) Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General Fund 45,440 Restricted funds Restricted Funds 209,451 TOTAL FUNDS 254,891 |
2022 2021 £ £ - 611 1,620 1,361 1,620 1,972 Transfers between At funds 31/8/22 £ £ (6,162) 37,011 6,162 275,072 - 312,083 Resources Movement expended in funds £ £ (42,978) 2,462 (229,711) (20,260) (272,689) (17,798) |
|---|---|
continued...
Page 9
LEWSEY CHRISTIAN CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022
10. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net movement At 1/9/20 in funds £ £ Unrestricted funds General Fund 29,197 11,535 Restricted funds Restricted Funds 297,026 (7,877) TOTAL FUNDS 326,223 3,658 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General Fund 27,973 Restricted funds Restricted Funds 198,912 TOTAL FUNDS 226,885 |
Net movement At 1/9/20 in funds £ £ Unrestricted funds General Fund 29,197 11,535 Restricted funds Restricted Funds 297,026 (7,877) TOTAL FUNDS 326,223 3,658 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General Fund 27,973 Restricted funds Restricted Funds 198,912 TOTAL FUNDS 226,885 |
Transfers between At funds 31/8/21 £ £ (21) 40,711 21 289,170 - 329,881 Resources Movement expended in funds £ £ (16,438) 11,535 (206,789) (7,877) (223,227) 3,658 |
|---|---|---|
| 226,885 | (223,227) |
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2022.
Page 10
LEWSEY CHRISTIAN CENTRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022
| INCOME AND ENDOWMENTS Investment income Deposit account interest Charitable activities Income Grants Total incoming resources EXPENDITURE Charitable activities Wages Social security Pensions Insurance Light and heat Telephone Postage and stationery General Administration Costs Legal Fees Staff Training Compassion/Welfare Building Maintenance Conting / Dep Caretaking Advertising Consumables Travel Resources Subscriptions Professional Fees Church outreach Food Cleaning Donations Guest Speakers Other Plant and machinery Fixtures and fittings Computer equipment |
2022 £ - 254,891 - 254,891 254,891 168,035 17,166 8,095 2,183 5,847 1,910 1,445 466 307 2,199 856 25,851 177 550 - 200 10,912 6,241 1,056 1,566 1,361 6,706 5,659 840 870 270,498 60 89 33 182 |
2021 £ 1 185,580 41,304 |
|---|---|---|
| 226,884 | ||
| 226,885 153,023 14,324 1,469 2,249 4,915 2,161 3,402 127 - 351 - 16,016 - - 299 430 269 4,836 501 4,399 1,673 5,658 4,517 940 - |
||
| 221,559 80 118 43 |
||
| 241 |
This page does not form part of the statutory financial statements
Page 11
LEWSEY CHRISTIAN CENTRE
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022 Support costs Governance costs Accountancy fees Total resources expended Net (expenditure)/income |
2022 £ 2,009 272,689 (17,798) |
2021 £ 1,427 |
|---|---|---|
| 223,227 | ||
| 3,658 |
This page does not form part of the statutory financial statements
Page 12