OpenCharities

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

2022-03-31-accounts

SHEPSHED WORD OF LIFE CHURCH REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2022

Registered Charity No: 1137774

Cound & Co LLP

Chartered Accountants

1 Princes Court Royal Way Loughborough Leics LE11 5XR

Tel: 01509 214163

SHEPSHED WORD OF LIFE CHURCH

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

CONTENTS

- 1 -

SHEPSHED WORD OF LIFE CHURCH

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

REPORT OF THE CHURCH OFFICERS

1 REFERENCE AND ADMINISTRATIVE DETAILS

HM Revenue and Customs Charity Reference: EW03125

Church Elders: Church Premises: S J Clarke (Minister) 3 Kirkhill C D Jones Shepshed A Birch Leics LE12 9PA Church Deacons: D E Bottomley (Finance) P Cottrell (Fellowship) Independent Examiners: N Holmes (Administration) Cound and Co LLP G I Goddard (Property) 1 Princes Court Royal Way Managing Trustees: Loughborough S J Clarke (Minister) Leics C D Jones LE11 5XR D E Bottomley P Cottrell N Holmes Bankers: G I Goddard The Co-operative Bank A Birch P.O. Box 250 Delf House Holding Trustee: Southway The Official Custodian for Charities Skelmersdale PO Box 211 WN8 6WT Bootle L20 7YX

2 STRUCTURE GOVERNANCE AND MANAGEMENT

The church is constituted under a trust deed dated 5 July 2010 and is a charity with an income (including all funds) of over £250,000 and is registered with the Charity Commission (registration number 1137774).

Appointment of Trustees

The Trust Deed stipulates that:

The government of the Church shall be administered in full accordance with Biblical principles, the Officers being Elders and Deacons as taught in the New Testament, with the Ministers of the Church holding the office of teaching Elder. The Managing Trustees shall be Elders and Deacons of the Church and shall subscribe fully to the Church’s Statement of Faith and accept the Church Rules and have been in Membership (with the exception of the Ministers) for at least 12 months.

Every Managing Trustee after appointment or re-appointment must sign a declaration of willingness to act as a Charity Trustee of the Church before he may vote at any meeting of the Trustees.

- 2 -

SHEPSHED WORD OF LIFE CHURCH

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

Appointment of Trustees (continued)

The number of Managing Trustees shall not be reduced to less than three. A new Managing Trustee or Managing Trustees may be appointed in the place of any one of the Trustees, who through death, retirement or any other causes, ceases to be a Managing Trustee or who desires to be discharged as a Managing Trustee or who refuses or is unfit to act or is incapable of acting therein.

The power of appointing new Managing Trustees shall be vested in the Church and such power shall be exercised by a special resolution of the Church.

Trustees Induction and Training

As Managing Trustees are drawn solely from amongst the Elders and Deacons, they are already very familiar with the workings of the Church. As such, no specific formal training is given to new managing Trustees.

In order to make Managing Trustees aware of their legal responsibilities, all current trustees have been given a copy of CC3 “The Essential Trustee”. It is the church’s policy to give any prospective new elders or deacons a copy.

Organisation

The Managing Trustees who have served during the year and since the year end are set out on page 1. Ian Hilder resigned as an elder and trustee this year and Andrew Birch was appointed as an elder and trustee this year. The rules for appointment are contained in the Church Constitution, and are as follows:-

a) Elders

b) Ministers

- 3 -

SHEPSHED WORD OF LIFE CHURCH

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

c) Deacons

Missionary Support Policy

The Church has continued to support several missionaries and missionary organisations in the UK, Europe and in other continents, through a combination of regular committed support and discretionary support. The Church aims to use at least 12.5% of its income on supporting missionary work.

3 OBJECTIVES AND ACTIVITIES

The purpose of the charity is, for the public benefit, to advance the Christian faith in accordance with the Statement of Faith by but in no way limited to: -

4 PUBLIC BENEFIT

The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims and objectives in planning future activities and policies.

This has been somewhat of a transitional year for the Church in two ways. Firstly we have gradually transitioned from a situation of online services and meetings, to meeting again in person. Secondly we have moved from meeting in the Belton Street building to meeting in a newly constructed building on the Kirkhill site, the first service being on July 11[th] .

All of our normal midweek meetings have now resumed in person in the new building on Kirkhill. These include the ladies’ meetings on Tuesday, the Day Centre for more elderly folk on Wednesday, the mums and toddlers and the prayer meeting on Thursday, the young people’s meeting on Friday and a monthly men’s breakfast on Saturday.

- 4 -

SHEPSHED WORD OF LIFE CHURCH

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

4 PUBLIC BENEFIT (continued)

We have continued to welcome members of the local community, and also people from further afield, to our morning and evening services of worship on Sunday, at which a Sunday School and crèche are available in the morning. Our minister continued to take online school assemblies both locally and at a school in Nottinghamshire where one of our members is a governor.

Members of the church have helped support people in financial difficulty is association with Christians Against Poverty, a charity which specialises in debt counselling. Other members also helped to run a young people’s camp over the summer.

We continued our support of a Christian charity in Leeds which works with disadvantaged people and were able to send the proceeds raised from several coffee mornings. The Church also continued its support of various missionaries and Christian organisation in the UK and other parts of the world.

The Church made further contributions to humanitarian relief, notable additional support to an orphanage in Myanmar, to the BACA charity in Loughborough, to Barnabas Fund for Afghanistan refugees and those affected by the Covid crisis in India, to the Samaritan’s Purse Christmas “shoebox” appeal, and also a substantial amount for the relief of refugees from the war in Ukraine.

5 ACHIEVEMENTS AND PERFORMANCE

The Church has met for worship, teaching and preaching and prayer each Sunday morning, either online and/or in person, these services being led by our minister or other gifted men from within the church or from further afield.

We have continued to actively support a missionary family from within the church as they served in West Africa, and also on their return to the UK on furlough in December. We also helped a couple of our members who have been working in the Gulf for a number of years to re-integrate into life in the UK and into the church fellowship.

We sold our site and building on Belton Street and moved into our new building on Kirkhill. In association with the opening of the new building, we held a series of Open Days in September for the people of Shepshed and for those elsewhere who had either donated or shown an interest in the project. In addition, we ran a Hope Explore course for any new fold who were interested in finding out more about the Christian faith.

Our new building construction was completed and is now furnished and fully operational, with just a few items remaining before the completion of the project and the final payment to the contractors. The grounds have been fully landscaped. We are progressing the final purchase of a small strip of additional land adjacent to the site.

Although we held few meetings with other churches in Loughborough and East Leake, informal links have been maintained throughout the year.

A particular highlight of the year was the holding of a baptismal service for three people in the congregation in March, a service at which Ian Hilder, our previous co-pastor returned to preach and carry out the baptisms.

A monthly Reading Group to discuss helpful Christian books was also started in February.

Once again, the love and support given by the Church to people with significant medical and bereavement needs in the congregation has been particularly encouraging

- 5 –

SHEPSHED WORD OF LIFE CHURCH

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

6 FINANCIAL REVIEW

Income for our General Fund received during the year totalled £385,372, this included the net sale proceeds from the sale of Belton Street together with the regular support of members of the church and congregation. Total expenditure during the year was £444,932 which includes the cost of the Belton Street site and equipment no longer used. This resulted in a deficit of £59,560 .

Our Building Fund , established for the purpose of erecting a new building on our Kirkhill site, received donations, grants, loans and other income of £81,282. Total expenditure, on the construction of the building and loan repayments was £407,336 .

The Robinsons Fund for the support of one of our missionary families had an income of £39,230 and expenditure of £35,750 .

Our Benevolent Fund for the support of people in need had income of £5 and made one payment of £300 .

7 RESERVES POLICY

The Church distinguishes between operational expenditure and exceptional expenditure. The operational expenditure is budgeted to not exceed the income. Significant items of expenditure are approved by the managing trustees, and where necessary, by the church members. There is a separate restricted fund, as mentioned above, being used for our new building.

8 RISK MANAGEMENT

No formal overall risk assessment has been undertaken. However, the Church has the following in place: -

- 6 -

SHEPSHED WORD OF LIFE CHURCH

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

Trustees’ responsibilities in relation to the financial statements

The laws applicable to charities in England and Wales require the officers to prepare financial statements for each financial year which give a true and fair view of the church’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the officers are required to:

The officers are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the church and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the officers and signed on their behalf by:

……………………………………….

5[th] May 2022

D E Bottomley Finance Deacon

- 7 -

SHEPSHED WORD OF LIFE CHURCH

INDEPENDENT EXAMINER’S REPORT TO THE OFFICERS OF

FOR THE YEAR ENDED 31 MARCH 2022

Independent Examiner's Report to the Officers of Shepshed Word of Life Church

I report on the accounts of the charity for the year ended 31 March 2022 which are set out on pages 8 to 14.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent report is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met; or

2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

D R Gradon MA FCA Cound & Co LLP 1 Princes Court Royal Way Loughborough Leics LE11 5XR

5[th] May 2022

- 8 -

SHEPSHED WORD OF LIFE CHURCH

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2022

INCOME
Donations and Legacies
Regular Offerings and Donations
Missionary Offerings
Gift Aid tax recoverable
Outreach Activities
Grants
Income from charitable activities
Car Park Rent
Book and Paper Sales
Investment income
Bank interest received
Net Proceeds from Fixed Asset Disposal
TOTAL INCOME
EXPENDITURE
Charitable Activities
Direct charitable costs
Cost of Fixed Asset Disposal
TOTAL EXPENDITURE
NET SURPLUS BEFORE TRANSFERS
Transfers between funds
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
TOTAL FUNDS BROUGHT FORWARD
PRIOR YEAR ADJUSTMENT
TOTAL FUNDS CARRIED FORWARD
Unrestricted
Restricted
Total-
Total
Funds
Funds
Funds
Funds
Notes
2022
2022
2022
2021
63306
89501
152807
295154
7573
5
7578
4823
12277
10702
22979
46401
3077
-
3077
-
-
-
-
20000
140
-
140
220
21
-
21
95
-
309
309
1559
298978
-
298978
-
__
_


£385372
£100517
£485889
£368252




2
77932
36050
113982
91152
367000
-
367000
-




£444932
£36050
£480982
£91152




(59560)
64467
4907
277100
(308978)
308978
-
-




£(368538)
£373445
£4907
£277100




632676
642328
1275004
970430
10
-
-
-
27474




11
£264138
£1015773
£1279911
£1275004



___

- 9 -

SHEPSHED WORD OF LIFE CHURCH

STATEMENT OF ASSETS AND LIABILITIES AS AT 31 MARCH 2022

2022 2021
FIXED ASSETS
Freehold Buildings 1169973 1329024
Equipment 34498 79111
_ _
4 1204471 1408135
CURRENT ASSETS
Cash at Bank 135651 150208
Debtors 5 20369 17756
______ ______
156020 167964
CURRENT LIABILITIES
Creditors 6 15580 2095
____ ____
NET CURRENT ASSETS 140440 165869
_ _
TOTAL ASSETS LESS CURRENT LIABILITIES 1344911 1574004
NON CURRENT LIABILITIES
Loans 7 65000 299000
_ _
NET ASSETS £1279911
_
£1275004
_
FUNDS
General Funds 264138 632676
Restricted Funds:
Benevolent Fund 1963 2258
Robinsons Missionary Support Fund 42716 39236
Building Fund 971094 600834
_ _
11 £1279911
_
£1275004
______

These financial statements were approved by the Church Officers and Trustees on 5[th] May 2022 and signed on their behalf by

………………………………… D E Bottomley Finance Deacon and Managing Trustee

- 10 -

SHEPSHED WORD OF LIFE CHURCH

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

1. Accounting Policies

The charity constitutes a public benefit entity under FRS102.

Assets and liabilities are initially recognised at historical cost or transactional value unless otherwise stated in the relevant accounting policy note and the financial statements are prepared on a going concern basis. The financial statements are prepared in sterling, which is the financial currency of the charity and rounded to the nearest £1.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the funding provider. The costs of raising and administering such funds are charged against the specific funds.

No depreciation has been charged this year as not all the assets are in use while the construction work is carried out.

f) Judgements and Estimation Uncertainties

The trustees have given consideration to any judgements and uncertainties in these accounts and the only issue to note is that the Church’s going concern is based on the continued support from its congregation and members, who provide the majority of the income for the Church. However, there is no reason to suspect that this support will not continue in the future.

- 11 -

SHEPSHED WORD OF LIFE CHURCH

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

2.
3.
Charitable Expenses
Unrestricted
Restricted
Total
2022
2022
2022
Pulpit Supplies
975
-
975
Literature, Books and Newspapers
284
-
284
Rates, Gas and Electricity
10497
-
10497
Insurance
736
-
736
Maintenance, Repairs & Equipment
2968
-
2968
Salaries and Expenses
41510
-
41510
Services, Recordings & Meetings
894
-
894
Kitchen & Catering
352
-
352
Transport & Community Bus
1661
-
1661
Donations (see note 8)
13990
35750
49740
Administration, Advertising & Stationery
66
-
66
Sundry Expenses
150
-
150
Accountancy fees
1440
300
1740
Evangelistic Activity/Young People
2409
-
2409
__


£77932
£36050
£113982

_
_
Accountancy fees are split between;
Payroll and Bookkeeping services
1020
-
1020
Independent Examination fees
420
300
720


_
£1440
£300
£1740



Staff Numbers and Costs
2022
Salaries
27458
Social Security Costs
2181
Less: Employment Allowance
(2181)
Pension Contributions
1152
Manse Expenses
12980
JRS Grant
(80)
__
£41510
_
Average number of employees
2
_
Total
2021
-
617
(1293)
1011
1170
40980
901
40
103
44935
218
-
2100
370
__
£91152
_
1180
720

£2100
_
2021
26521
2060
(2060)
1269
13190
-

£40980

2

One of the two employees (S J Clarke) is a trustee and his remuneration was £38702 (2021: £38172). He receives remuneration for his role as Pastor and not for his role as a trustee.

No employee received emoluments in excess of £60000.

The total amount of remuneration benefits for trustees and key management personnel during the year was £38702 (2021: £38172).

- 12 -

SHEPSHED WORD OF LIFE CHURCH

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

4.
5.
6.
Fixed Assets
Freehold
Church
Building
Cost
As at 1 April 2021
1329024
Additions
140949
Disposal
(300000)
_
Balance at 31 March 2022
£1169973
_
Depreciation
At 1 April 2021
-
Charge for Year
-
__
Balance at 31 March 2022
-
_
Net Book Value
At 31 March 2021
£1169973

Net Book Value
At 31 March 2021
£1329024
___
Debtors
Gift Aid Tax Recoverable
PAYE Overpaid
Creditors– Amounts Falling Due Within One Year
Mayway retention
Accruals
Pension Contributions
Equipment
Total
79111
£1408135
22387
16336
(67000)
(367000)
_
_
£34498
£1204471
_
_
-
-
-
-
__
_
-
-


£34498
£1204471

_
£79111
£1408135

_
2022
2021
20344
17756
25
-


£20369
£17756


2022
2021
13500
-
1980
1980
100
115

_
£15580
£2095

Equipment
Total
79111
£1408135
22387
16336
(67000)
(367000)
_
_
£34498
£1204471
_
_
-
-
-
-
__
_
-
-


£34498
£1204471

_
£79111
£1408135

_
2022
2021
20344
17756
25
-


£20369
£17756


2022
2021
13500
-
1980
1980
100
115

_
£15580
£2095


- 13 -

SHEPSHED WORD OF LIFE CHURCH

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

7. Creditors– Amounts Falling Due After One Year
Loans
2022
2021
65000
299000
__
_
£65000
£299000

___

The loans are interest free and are from Charitable Trusts and individuals. The loans will be repaid as funds allow.

8. Donations
2022
2021
GBM – Brazil
1320
1370
UFM – Eastern Europe
960
960
Caring for Life - Leeds
960
1460
AWM – Arab World Ministries
960
960
Pastor Training International
500
500
Reach Across
-
200
European Missionary Fellowship
-
200
Operation Christmas Child (shoebox)
140
65
TEAR Fund (Ladies Fellowship)
250
60
Barnabas Fund - Ukraine
4500
-
Barnabas Fund - Afghanistan
2700
-
Barnabas Fund - India
1000
-
Open Air Mission
150
-
Myanmar Appeal – New Church Building
-
4650
MERF Lebanon
-
575
Barnabas Fund – Covid 19
-
325
Caring for Life – Harvest Appeal
550
300
Benevolent payments
300
500
Robinsons Missionary Support Fund
35450
33786
Holmes Airfares
-
(976)
_

£49740
£44935
__
_____

9. Related Party Transactions

Total donations made by trustees to the Church during the year was £34017.

Expenses reimbursed to the Trustees during the year was £5956.

- 14 -

SHEPSHED WORD OF LIFE CHURCH

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

10.
11.
Fund Reconciliation
Balance as at
1 April
2021
Unrestricted Funds
632676
Restricted Funds
Building Fund
600834
Benevolent Fund
2258
Robinsons Support Fund
39236
_
£1275004
_
Analysis of Net Assets by Fund
At 31 March 2022
Fixed Assets
Current Assets
Current Liabilities
Creditors After More Than One Year
Analysis of Net Assets by Fund
At 31 March 2021
Fixed Assets
Current Assets
Current Liabilities
Creditors After More Than One Year
Loan owed by Building Fund
Income
385372
71282
5
29230
_
£485889
_
Balance as at
31 March
Expenditure
Transfers
2022
(444932)
(308978)
264138
-
298978
971094
(300)
-
1963
(35750)
10000
42716
_
_
_
£480982
£-
£1279911
_
__
_
Unrestricted
Restricted
Total
Funds
Funds
Funds
208000
996471
1204471
5848
97802
156020
(2080)
(13500)
(15580)
-
(65000)
(65000)
_
_
_
£264138
£1015773
£127911
_
_
_
Unrestricted
Restricted
Total
Funds
Funds
Funds
575000
833135
1408135
19771
148193
167964
(2095)
-
(2095)
-
(299000)
(299000)
40000
(40000)
-
_
_
_
£632676
£642328
£1275004
_
_
_____