OpenCharities

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

2021-08-31-accounts

CITY EVANGELICAL CHURCH LEEDS

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 AUGUST 2021

Registered Charity Number 1140902

Registered Company Number 07541682 (England and Wales)

CITY EVANGELICAL CHURCH LEEDS

Report and Accounts for the year ended 31 August 2021

Contents Page
Charity Information 1
Trustees' Report 2 - 4
Statement of Trustees' Responsibilities 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9 - 10
Detailed Statement of Financial Activities 11

CITY EVANGELICAL CHURCH LEEDS

Company Information

for the year ended 31 August 2021

Legal Status A Company limited by guarantee, not having share capital.
The governing instructions are the company's Memorandum
and Articles of Association. The company is a Registered
Charity.
Charity Number 1140902
Company Registration 07541682 (England and Wales)
Directors/ Trustees M W Luehrmann Pastor/Chairman
Dr J P G Keene
R A Smith
P A Woodcock
Deacons J Whyatt
R Brown
T Jack
C Bainbridge
Registered Office Cemetery Road
Leeds
West Yorkshire
LS11 8SX
Accountants Torevell Dent Limited
Chartered Certified Accountants
Centre of Excellence
Hope Park
Trevor Foster Way
BRADFORD
BD5 8HH
Bankers
HSBC
PO Box 105
33 Park Row
Leeds
LS1 1LD

Page 1

CITY EVANGELICAL CHURCH LEEDS

Trustees Annual Report

for the year ended 31 August 2021

The directors and trustees present their Annual Report and Financial Statements for the year ended 31 August 2021.

The Articles of Association

The Church is a registered charitable company, affiliated to the Fellowship of Independent Evangelical Churches (FIEC)

For the year ended 31st August 2021 the Church was governed by the Articles of Association which include the byelaws of the church and the FIEC Statement of Faith. The Church incorporated on 24th February 2011 under Registered Charitable Company Number 1140902. Prior to that date, the church was an expected charity by affiliation on the Fellowship of Independent Evangelical Churches.

Trustees/Directors

The trustees who served during the year were :-

M W Luehrmann Pastor/Chairman Dr J P G Keene R A Smith P A Woodcock

Deacons of the Church

J Whyatt R Brown T Jack C Bainbridge

None of the Directors have any beneficial interest in the Church and all served without remuneration in their capacity as Directors. In accordance with the Articles of Association, those Directors who are Pastors of the Church receive remuneration in that capacity at levels determined by their job contract and from time to time by the membership of the church. All Directors/Trustees during the year were Elders.

Organisational Structure

The charitable company is governed by a leadership team (Directors) comprising the leaders of the Church. All Directors of the company are Elders of the church and subject to the scrutiny of the members of the Church at regular business meetings of the Church.

Significant financial decisions are taken with the approval of the directors of the charity and the members of the Church as required by the Church’s bylaws.

The Pastors are remunerated by the Church for their work. The remuneration of the Pastors is determined in accordance with the Church Bylaws which specifically permit the remuneration of the Pastors on a salary scale equivalent to that of secondary school teachers. They are decided on by the Directors (non paid Elders of the church) and the Directors who are remunerated (i.e. employed pastors) do not participate.

Recruitment and Appointment of Directors/Trustees

This is done in accordance with the byelaws of the church and the Articles of Association.

Directors are elected by the members of the Church as Elders in a church meeting and automatically are then added to the directors of the charitable company.

Directors’/Trustees’ Induction and Training

Directors/Trustees of the company and Elders of the church are proposed by the existing Directors/Trustees where they have satisfied themselves both of the need for further Directors/Trustees, and that the person proposed meets the qualifications set out at Companies House and in the Articles of Association. Following election by the church members, training and induction of new Directors/Trustees is overseen by the existing Directors/Trustees, who may delegate certain elements of the induction process to others.

Page 2

CITY EVANGELICAL CHURCH LEEDS

Trustees Annual Report (continued)

for the year ended 31 August 2021

Risk Management

The Directors/Trustees have examined the major strategic and operational risks which the Charitable company faces and confirm that systems have been established to monitor those risks so that the necessary steps can be taken to lessen them.

ANNUAL REVIEW OF ACTIVITIES – 2020-21 (Public Benefit)

The following ministries have been supported, maintained and developed during the financial year.

Objective and activities

We invited those in the local area to our carol services and Easter Events including a Family Easter Celebration and Good Friday service. We have transferred our morning service to YouTube and live stream these every week.

The students annual summer get away involved teaching on the topic of The Spiritual Battle and was greatly enjoyed by 5-10 undergraduate students. We have provided 1 to 1 bible studies with a number of students through the year.

The youth and children’s work progressed well over the year and our staff children and youth worker has been involved in local secondary schools work as well as children and youth clubs during the week from the church building. He does regular assemblies in the local primary schools. We run a City Kids group which reaches out to the local primary school aged children and have 30-40 children each week, and a Friday Youth drop in called Ignite.

We have developed the distribution of food parcels to the homeless and in need in the area of Holbeck and Beeston.

Following the closure of our Christians Against Poverty debt centre in July 2020, we continue to support the work of Christians Against Poverty financially by means of monthly donations to cover the ongoing administration cost of casework for former clients.

The church partners with other organisations and churches in the local area and is an active member of FIEC. Global café is one example where members from the church help with international students being welcomed in the city of Leeds.

The church has supported 6 people to share the gospel of Christ overseas. These receive support by way of both prayer and funding, the latter as decided by the Directors, for the furthering of the good news. We also support a number of UK based workers in similar endeavours. We set up a new church congregation which is located in Middleton, a deprived area in South Leeds.

Page 3

CITY EVANGELICAL CHURCH LEEDS

Trustees Annual Report (continued) for the year ended 31 August 2021

This year the number and diversity of people we have reached has continued to increase. We aim to reach out to people from all backgrounds. We regularly have people with learning difficulties and different language and ages who we support.

We have improved the building and have enabled other users to access the building including Friends International, the Pentecostal Mission Church and the Polish Bible Study group as well as the Torch Trust for the Blind.

We have cared for the many elderly and vulnerable in the church and aim to provide care as Jesus would do to those in and outside his flock. We continue to provide food parcels to those in need in our community on a Sunday.

How we have adapted to the Pandemic

We are thankful that we were able to return to, in person church services in September 2020 after taking time to conduct full risk assessments in line with Government regulations and guidance that was published in July 2020. The risk assessments were regularly reviewed as regulations and guidance changed throughout the year. We continued to live stream for those unable to attend due to shielding or isolation. Some small group and other meetings continued to take place on Zoom. Non-recurring expenditure related to making the building Covid secure and Zoom accounts for the church leadership team have been identified separately for internal purposes. This amounted to £3,995 for the financial year (£1,182 for the year ended August 2020).

Financial Review

Reserves policy

As the charity grows, it is the intention to build up and maintain unrestricted funds, being free reserves of the charity, to cover administration and support costs, to meet contingencies and to create flexibility.

Principal funding sources

The church's principal funding comes from gifts and donations made by members of the church, together with associated Gift Aid.

Results

The total income for the year was £237,585 (2020: £272,157), and after deducting expenditure of £256,605 (2020: £215,939) the net expenditure £19,020 (2020: net income £56,218)

The net assets of the charity at 31 August 2021 were £755,595 (2020: £774,615).

Signed on behalf of the trustees on 7 March 2022

………………………..

R A Smith - Trustee

Page 4

CITY EVANGELICAL CHURCH LEEDS

Trustees Annual Report (continued)

for the year ended 31 August 2021

Statement of Trustees' Responsibility

Law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements giving a true and fair view the Trustees should follow best practice and:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the Charity and which enable them to ensure that the financial statements comply with the Charities Act 2011.

They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

Page 5

CITY EVANGELICAL CHURCH LEEDS

Independent Examiner's Report to the Trustees of City Evangelical Church Leeds

Independent examiner's report to the trustees of City Evangelical Church Leeds.

I report on the charity trustees on my examination of the accounts of the Company for the year ended 31st August 2021 as set out on pages 7 to 10.

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 my self 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 the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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:

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.

…………………………………….

S J Sutcliffe, FCCA

Torevell Dent Limited Chartered Certified Accountants Centre of Excellence Hope Park Trevor Foster Way BRADFORD BD5 8HH

7 March 2022

Page 6

CITY EVANGELICAL CHURCH LEEDS

Financial Activities

for the year ended 31 August 2021

Unrestricted
Note
Funds
£
Income and endowments from:
Voluntary income
156,769
Other income
530
Total
157,299
Expenditure on:
Charitable activities
2
169,474
Other costs
2
630
Total
170,104
Net income/(expenditure)
(12,805)
Total funds brought forward:
525,371
Total funds carried forward:
512,566		 Restricted
Funds
£
80,081
205
80,286
86,501
-
86,501
(6,215)
249,244
243,029		 Total
Total
Funds
Funds
2021
2020
£
£
236,850
264,596
735
7,561
237,585
272,157
255,975
215,309
630
630
256,605
215,939
(19,020)
56,218
774,615
718,397
755,595
774,615

The notes on pages 9 to 10 form part of these financial statements.

Page 7

CITY EVANGELICAL CHURCH LEEDS

Balance Sheet for the

Year ended 31 August 2021

Notes
FIXED ASSETS
Tangible assets
3
CURRENT ASSETS
Debtors
4
Bank and cash
CREDITORS :amounts due
within one year
5
NET CURRENT ASSETS
TOTAL ASSETS
THE FUNDS OF THE CHARITY
Unrestricted funds
Restricted funds		 Unrestricted
Funds
£
495,338
4,588
14,013
18,601
(1,373)
17,228
512,566		 Restricted
Funds
£
128,600
1,792
114,760
116,552
(2,123)
114,429
243,029		 Total
Funds
2021
£
623,938
6,380
128,773
135,153
(3,496)
131,657
755,595
512,566
243,029
755,595		 Total
Funds
2020
£
637,997
3,958
135,668
139,626
(3,008)
136,618
774,615
525,371
249,244
774,615

The 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 31st August 2021 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standard (SORP) 102 (effective January 2015.)

The financial statements were approved by the Board of Trustees on 7 March 2022 and were signed on its behalf by:

…………………………..

R A Smith Director/Trustee

The notes on pages 9 to 10 form part of these financial statements.

Page 8

CITY EVANGELICAL CHURCH LEEDS

Notes to the Accounts

for the year ended 31 August 2021

1. STATEMENT OF ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared in accordance with applicable accounting standards, the SORP (FRS 102) by Charities 2016 and the Companies Act 2006. The financial statements are prepared under the historical cost convention and are in accordance with Financial Reporting Standards for Small Entities (effective January 2015).

Funds held by the charity

Unrestricted funds represent funds received by the charity which are available to the trustees to apply for the general purposes of the charity as set out in the governing document. Restricted funds represent funds received for a specific purpose.

Income and endowments

All incoming resources are included in the statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Expenditure

Expenditure is accounted for on an accruals basis and provision is included in the financial statements for all known liabilities at the Balance Sheet date. Irrecoverable VAT is attached to the specific expense incurred.

Other costs

Other costs comprises the direct costs of the charity that are not related to charitable activities.

2. EXPENDITURE
Charitable activities:
Ministry support
Charitable gifts
Staff costs
Premises expenses
Administration costs
Events and activities
Other Costs
Independent Examination		 Unrestricted
Funds
£
10,136
11,150
112,003
13,979
18,956
3,250
169,474		 Restricted
Funds
£
3,681
-
43,685
34,142
1,432
3,561
86,501		 Total
Funds
2021
£
13,817
11,150
155,688
48,121
20,388
6,811
255,975
2021
630		 Total
Funds
2020
£
21,240
10,943
143,747
13,296
21,118
4,965
215,309
2020
630

Page 9

CITY EVANGELICAL CHURCH LEEDS

Notes to the Accounts

for the year ended 31 August 2021

3. TANGIBLE FIXED ASSETS
Cost
1st September 2020
Additions
31st August 2021
Depreciation
1st September 2020
Depreciation charged
31st August 2021
Net Book Value
31st August 2021
31st August 2020		 Freehold
Building
£
695,487
-
695,487
63,136
12,648
75,784
632,351
619,703		 Motor
Vehicle
£
23,793
-
23,793
18,147
1,411
19,558
5,646
4,235		 Total
£
719,280
-
719,280
81,283
14,059
95,342
637,997
623,938

The freehold building was gifted from external trustees.

4. DEBTORS - due within one year

4. DEBTORS - due within one year
Gift Aid recoverable
5. CREDITORS - due within one year
PAYE & NIC
Other Creditors		 Unrestricted
Funds
£
4,588
4,588
Unrestricted
Funds
£
743
630
1,373		 Restricted
Funds
£
1,792
1,792
Restricted
Funds
£
2,123
-
2,123		 Total
Funds
2021
£
6,380
6,380
Total
Funds
2021
£
2,866
630
3,496		 Total
Funds
2020
£
3,958
3,958
Total
Funds
2020
£
2,378
630
3,008

6. Other Costs

During the year 2 trustees received salaries totalling £61,700 (2020 : 2 trustees totalling £59,307)

No trustees received expenses in 2021 or 2020.

Page 10

CITY EVANGELICAL CHURCH LEEDS

Detailed Statement of Financial Activities

For the year ended 31 August 2021

Income and endowments from:
Donations and legacies
Gift Aid (inc tax recovered)
Other
Total
Expenditure on:
Wages
Utilities
Building maintenance
Building insurance
Cleaning and catering
Children's/youth worker
Students
Food for Thought
Church Weekend
Transport
Staff training
PA systems
Care Ministry
Other Ministry costs
Evangelism Events
Other Evangelism
CAP Centre
Missionary - regular giving
Missionary - others
Printing and stationery
Literature
Children's Ministry
Yorkshire camps
Church plants
Legal fees
Depreciation
Other costs
Net (expenditure) / income		 £
£
£
£
53,440
96,345
183,410
168,251
735
7,561
237,585
272,157
153,738
110,650
7,446
8,483
26,886
1,459
3,789
3,354
579
616
446
626
-
150
-
122
-
937
2,732
3,412
1,950
33,097
4,238
2,975
37
2,197
-
3,057
1,337
622
3,394
5,886
1,200
9,478
10,850
10,656
300
287
1,475
1,124
800
821
51
-
3,500
-
10,000
-
1,484
-
14,059
14,748
6,314
1,182
(256,605)
(215,939)
(19,020)
56,218
2021
2020		 £
£
£
£
53,440
96,345
183,410
168,251
735
7,561
237,585
272,157
153,738
110,650
7,446
8,483
26,886
1,459
3,789
3,354
579
616
446
626
-
150
-
122
-
937
2,732
3,412
1,950
33,097
4,238
2,975
37
2,197
-
3,057
1,337
622
3,394
5,886
1,200
9,478
10,850
10,656
300
287
1,475
1,124
800
821
51
-
3,500
-
10,000
-
1,484
-
14,059
14,748
6,314
1,182
(256,605)
(215,939)
(19,020)
56,218
2021
2020
272,157
(215,939)
56,218

This page does not form part of the statutory financial statements

Page 11