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← Lewsey Christian Centre

2023-08-31-accounts

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 2023

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 2023

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 11
Detailed Statement of Financial Activities 12 to 13

LEWSEY CHRISTIAN CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023

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 2023. 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

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 .

Page 1

LEWSEY CHRISTIAN CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023

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

Trustees

Mr C A Bailey Mr C Peprah

Company Secretary

Miss H Holder

Independent Examiner

Jonathan Vowles FCA CTA DChA 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 15 May 2024 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 2023.

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:

  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

  2. 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

  3. 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 FCA CTA DChA

JVCA Ltd, Chartered Accountants 114 High Street Cranfield Bedford MK43 0DG

15 May 2024

Page 3

LEWSEY CHRISTIAN CENTRE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
Nursery
-
Church
45,422
Total
45,424
EXPENDITURE ON
Charitable activities
Nursery
-
Church
30,154
Other
135
Total
30,289
NET INCOME/(EXPENDITURE)
15,135
RECONCILIATION OF FUNDS
Total funds brought forward
37,011
TOTAL FUNDS CARRIED FORWARD
52,146		 Restricted
fund
£
468
282,710
-
283,178
255,849
-
-
255,849
27,329
275,072
302,401		 2023
Total
funds
£
470
282,710
45,422
328,602
255,849
30,154
135
286,138
42,464
312,083
354,547		 2022
Total
funds
£
(2)
209,451
45,440
254,889
229,709
42,796
182
272,687
(17,798)
329,881
312,083

The notes form part of these financial statements

Page 4

LEWSEY CHRISTIAN CENTRE

BALANCE SHEET 31 AUGUST 2023

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
7
408
CURRENT ASSETS
Debtors
8
-
Cash at bank and in hand
53,357
53,357
CREDITORS
Amounts falling due within one year
9
(1,619)
NET CURRENT ASSETS
51,738
TOTAL ASSETS LESS CURRENT
LIABILITIES
52,146
NET ASSETS
52,146
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
fund
£
268,548
(2,929)
64,932
62,003
(28,150)
33,853
302,401
302,401		 2023
Total
funds
£
268,956
(2,929)
118,289
115,360
(29,769)
85,591
354,547
354,547
52,146
302,401
354,547		 2022
Total
funds
£
269,091
-
44,612
44,612
(1,620)
42,992
312,083
312,083
37,011
275,072
312,083

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 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 2023

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 15 May 2024 and were signed on its behalf by:

Mr C A Bailey - Trustee

The notes form part of these financial statements

Page 6

LEWSEY CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

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 YEAR ENDED 31 AUGUST 2023

2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£ £
Depreciation - owned assets 135 182

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022.

4. STAFF COSTS

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

Staff
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
-
Charitable activities
Nursery
-
Church
45,440
Total
45,440
EXPENDITURE ON
Charitable activities
Nursery
-
Church
42,796
Other
182
Total
42,978
NET INCOME/(EXPENDITURE)
2,462
Transfers between funds
(6,162)		 2023
12
Restricted
fund
£
(2)
209,451
-
209,449
229,709
-
-
229,709
(20,260)
6,162		 2022
12
Total
funds
£
(2)
209,451
45,440
254,889
229,709
42,796
182
272,687
(17,798)
-

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...

Page 8

LEWSEY CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
funds
£
Net movement in funds
(3,700)
RECONCILIATION OF FUNDS
Total funds brought forward
40,711
TOTAL FUNDS CARRIED FORWARD
37,011		 Restricted
fund
£
(14,098)
289,170
275,072		 Total
funds
£
(17,798)
329,881
312,083

6. 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.

7. TANGIBLE FIXED ASSETS

COST
At 1 September 2022 and
31 August 2023
DEPRECIATION
At 1 September 2022
Charge for year
At 31 August 2023
NET BOOK VALUE
At 31 August 2023
At 31 August 2022		 Freehold
property
£
268,548
-
-
-
268,548
268,548		 Plant and
machinery
£
2,484
2,305
45
2,350
134
179		 Fixtures
and
fittings
£
4,719
4,453
66
4,519
200
266		 Computer
equipment
£
1,992
1,894
24
1,918
74
98		 Totals
£
277,743
8,652
135
8,787
268,956
269,091

continued...

Page 9

LEWSEY CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income
Accrued expenses
10.
MOVEMENT IN FUNDS
Unrestricted funds
General Fund
Restricted funds
Restricted Funds
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General Fund
Restricted funds
Restricted Funds
TOTAL FUNDS
At 1/9/22
£
37,011
275,072
312,083
Incoming
resources
£
45,424
283,178
328,602		 2023
2022
£
£
(2,929)
-
2023
2022
£
£
28,150
-
1,619
1,620
29,769
1,620
Net
movement
At
in funds
31/8/23
£
£
15,135
52,146
27,329
302,401
42,464
354,547
Resources
Movement
expended
in funds
£
£
(30,289)
15,135
(255,849)
27,329
(286,138)
42,464		 2022
£
-
2022
£
-
1,620
1,620
At
31/8/23
£
52,146
302,401		 2022
£
-
2022
£
-
1,620
1,620
354,547
42,464

continued...

Page 10

LEWSEY CHRISTIAN CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

10. MOVEMENT IN FUNDS - continued

Comparatives for 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)
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General Fund
45,440
Restricted funds
Restricted Funds
209,449
TOTAL FUNDS
254,889		 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
(229,709)
(20,260)
(272,687)
(17,798)

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2023.

Page 11

LEWSEY CHRISTIAN CENTRE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023

INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Other Income
Charitable activities
Income
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
Events & Trips
Compassion/Welfare
Building Maintenance
Conting / Dep
Caretaking
Consumables
Travel
Resources
Subscriptions
Professional Fees
Church outreach
Food
Cleaning
Donations
Guest Speakers
Other
Plant and machinery
Carried forward		 2023
£
4
466
470
328,132
328,602
207,093
12,606
3,836
2,302
7,038
1,926
2,238
-
220
580
710
323
15,287
437
-
200
-
8,597
2,044
1,566
1,300
8,504
8,056
840
200
285,903
45
45		 2022
£
(2)
-
(2)
254,891
254,889
168,035
17,166
8,095
2,183
5,846
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
270,497
60
60

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 2023

Other
Brought forward
Fixtures and fittings
Computer equipment
Support costs
Governance costs
Accountancy fees
Total resources expended
Net income/(expenditure)		 2023
£
45
66
24
135
100
286,138
42,464		 2022
£
60
89
33
182
2,008
272,687
(17,798)

This page does not form part of the statutory financial statements

Page 13