CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for th• ￿rIOd From 1 ￿ PAarch 2023 P•rlod •t•rt d•t• To 2V F•bruary 2024 Porlod ond dat• Charlty n•m•: IAaltland Evang•llcal Church Charlty roglstratlon nurn￿r: 1142940 Objectlves and Actlvotles SORP referenc• Summary of the purposes of tharty as set out in its go%tmirwJ document P•r• 1.17 The object of Ite Church is for the berEfft of public aThl, as stated in the Tntst Deed, are., To advan￿ the Christian faith in acc(*dwKe wilh Ihe Statement of 8eliets in suc* ways and in such parts of the United KingdMI or the Worfd as the Trusiees from tin￿ to ts'ff think fil. Summary of the main ath'vit*s in relation to those purposes for the public benefrt, in partiojlar, the activities, pr0￿Cl$ or servlces Mlentsfied in aco)unts. P•ra 1.17 ¥rwJ Members shall uphold artides of faith. attend the church servI￿s, C￿tribute towards the support as God has prospe them, take part in church activities and vath God's help, lead lives regulated by the teaching and inspired by the Sprit of Lord and Saviour Jesus Christ. To relieve sickness aThJ financial hardship and to promote and p￿serve 90(MJ healih by the provision ol funds. goods 01 servitss of any kind. These also incltmje counsellif¥J aThJ In such parts of the United Kingdom or any part of the ￿￿r1d as the Trustees arKI Eldw3 from ts'me to ts'me think fit. The building is open for use by the community such as foi church SeN￿S, dedications, baptisms, Residents Meetir¥Js, Coffee Momings, parents aThJ toddlers. also the Annual Oxton Seuet Gardens e*rt. Youth dub and youru peoples. aclivilies ich also extend lo other thur(*￿ on Merseyside. Sliiem8nl conflmilng P•rnll• In pl8nnlry 8fKI c8rryirvJ out 811 adMkn,11 churrth rxJn•lderJ Ihe COfrKnh￿Orn1'i guld8nce on wbllc tAryr*fft JrKI in tho 8￿c1￿C guld8nc• lor ch•rll*• in regard to the advancA*n￿nI ol r8llglcffi Wkn$hlp pray•r, Blblé li￿ 8TrJ pro￿11(￿ ol c•re P•81or81 ure lof loejl I￿1 ¥*dor had re9ard lo tt)e guldani 18iwd by th• Charlty Comml••lon on publlc b•n•fll AddnloTh￿ Intorn￿lIOn Iopiion•l) (*MJoM to Ind￿ fvrther 8lalemenl$ vthafe relevant Jb(xrt.' SORP rnf•t•nc• P•r• 1. Poky (m grnnt m•klng Not •ppllcabl8 The building18 managed ty a b)¥d independent indivMJual$ ¥*)0 ertsiKe. together the Truslees and Chjrch Deacons, that the building is prot*ty maintained, sale and secure. Plrn 1.30 Pdky Inve8trMnt IndLMJiNJ wogrnm related Community groups use tr* buildiTrJ for meetings includiThJ the joint COfrrfThnty meeting for the provision of a Road Safety Mirror on the church proiwty to enable residents to access a main mad frlyn 'bllnd' bend taklng inlo acwnt l￿'r salety and well-being. This is in place aTrJ h resutted in greater safety n￿￿85 f local residents. Together y￿th the Oxton Seuel Garder Committee utllise t￿ buildirtrJ for tr*ir Bnnual comrnunlty leslival nonnalty have bewn 501>600 Visitors from tm I￿1 community and further afield. hbout 30 Church members aclivety lake part arnl arn Involved in the free prowsiM of focrfj and refreshments lo memtsrs of the public a￿1 also cater for their pTactical a￿* l or spiritual needs. At Chrlstm88 Ilrrn, ￿ vlsll m081 of the neighbours vllh 8 free gift aiKI ascertain rf there are any needs or assls1an￿ required and lo also invlte them lo a Community Car Servjce. Thi8 has very posi￿ve feedback. A church member of Maltland Chwth also manages a merseys￿e-I•Ade youth camp in Aberer(*t, Wales. vtt￿re c 350 campers attend. I￿lUdIng mary from Ihe Wrral (vthere y￿ are based). There are 150 volunteers from acfOSS Merseyside. Indudl our church. Weekly popln coffee momlngs to cater f¢x the communlty, particularly those vtho requlre support. There are varlou8 Inve$iment8 by the chwth members Such as collecting goods for people In poverty on imrral and in other counlrles through, lor example, Teams4U whlch meets the needs of people in Ukrair*. Romanla, Uganda aThJ othef countries. Imlhoul the volunteefs. the Charlty could not luncllon. Bulldlng maintenance, outreach to the comrnunlty all year rourKI, Oxton Serxet Gardens, Involvement in Communty meetings. Parent and toddlers, Coffee momings. 11 Contrlbutlon made by volunteers Pw• 1,31 In addrtion to ihe COn￿bUt10n by Members vAthin the church ar#J community, ttere are various projects ¥thich are undertaken by members such as: Merseyside Youlh Camp ￿lchI3 managed through a churth member for yourvJ peo from the local community %thlch also has Merseyside-wide remit. Teams4U. They operate around ttle Mykl changing the lives of deprived children. aTrJ their communities, through supportirvJ education arKI healthca￿, providirvJ aKJ. A couple of our n￿rnbers have been out to Uganda to assist Ihe charity and have an ongoing commitmenl lo thelr ￿. Classrooms Sn the CI¢xKl8. Is a charity lo¥ founded by one ol w Members to build Schools and provide teaching lacilities in Nepal. 11 is now an NGO in Nepal as recognised by Ihelr g0veMn￿nl. There ￿Ve subsequently been seven schools buitt. The Charity provides employment for local Nepalese people in construction and leaching facilities. Schooling provides alternative future employment for youThJ people. OM is Operatlon Mobilisation a charity thal works throughoul Ihe w￿r1d, sharing the g08pel, helping people though W￿rk in port8 world wlde on Ihelr ships both practically and splrltually Also workin9 Withln local churches to equip local people for ministry. Other Achlevements and Perfonnance All are activities are provided free of charge. Risk Assessed arml volunteers are Enhanc D8S vetted. Summary of Ihe main achievements of the tharlty. identifying the differen￿ Ihe charity's w￿k has made to CIr￿ms1anceS of rts beneficiaries and any wider benefits to society as vknole. P•ro 120 Young people beneft frorn interaction ￿th their peers thus providing health. ￿￿nI35 health and welfare benefils. The youth aThl young people benefit from a social programffE of events. Surnjay School and Crèche at the weekend for the very young and are assisted by the young people provide help and leaching. In addrtion. a Parents and toddlers on a Thursday. in school term time is run by volunteers from the Church, along with a monthly Youth group on a Friday eveniry, for yeaf 6 to 11. The church works through Merseysmde Ytyjth Camp which benefits the rr*ntal. physKal and spiritual requirernents of the your¥J people. Several local Tenants and Residents Associations have benefited from hokh. their meetings at the buildirg. This also provided advice causirKJ one of tt Associations to address their kgal stalus vknich greatly assisted their situation. In addition. a local lootball team have also premises ft)f their meets'rvJs. There has been an increase in the nurnber of local people attending churth services and stale thal they have been helped from the Bpirilual and social input. There have been number of indivKluals who %*re substance misusers vtho have lumed Iheir lives arouThJ through the care and con￿rn of members. 'Safe Families, Is a charity that offers hope. belongin9 and support lo children, families and care leavers. One of our members is working wilh the charity aNI churth has supported that work. Members also support the W￿rk of a homeless shelter in Birkenhead through volunteeriry. They provlde meals arKI doihin from church members for those in need and also provlde splritual aThJ emolional support. AS n*ntloned prevlousty,. Te8ms4U, opefale 8rourKJ wrxkS changing the live8 ol deprlved chiklren. and their communllles, thro￿h iupportlng education aTKI healthcare prowding ald. A couple of our membtrs have been out to Uganda lo assBI charity 8nd have an ongolry commllnwrt to their Y￿rk. Church member8 have made Cornrlbulions lo t1￿1r W￿rk arKI tr church has donated to charty Classrooms in Ihe ClO￿j8, a chafty founded by one of our members to tAJkJ schools and Provide leachirwj facthties in Nepal. There have Subseq{￿1￿ been 8ix schools buin together wilh provKlirYJ employment for local peop￿ in constfucIiM aThJ teachirg fau'litss. VbÈ are also a keen supporter of Tew FurKI ￿lch n￿S the rieeds of underprivileged people. globalty. organise. localty, our involverrErn in an annual National Quiz Imth gmng based upon case studies. Furmjs raised thro quiz are utilised by Tear FuThJ to alleviate suffering ar¥J twirvJ ab(xA positive change. Addhlonal Infomiatlon (optlonal) You ma choose to indude further staterrEnts ￿there relevant aboul: Clearfy the church has made sunfficant achievements and impacted the lives of so many people both local. Wrra1-￿￿￿. Mefseyside and globalty through its members Nthose purpose in life ks to demonslraie their faith in actson. AchieverrEnts against objectives set Pw• 1.41 Performance of fvndraislng acts'vilies against objectives set Not applicable. P*rn 1.41 V4È do not invest in temis of financial gain. All our contributions a￿ through volunteeriThJ. The￿ are personal financial commitments in order for the thurch to provide a full-time worker a￿1 to maintain the charity but not specifically for financial investrnenl as can be seen tr￿n our Inc¢yr and Ex Thjiture. Investment perfonnan against objectives Pw• 1.410 Flnancial Review Review of the charlty's financial position al the end of the Slaterrenl explalnlThJ the policy for holding resep4es stating thy they are held P4rn121 are In a healthy financial position with net year erKI Current 881ance 01 £73895 The Church18 solety dependenl upon the voluntary glvlng by members thefefore the charlly has lo have conungency lurKl8 to ensure Ils vlablli Total 8mounl of reserves Is £158753 Nol appllcable P•r• 122 Amounl of resèrves held Reasons for holding zero re$ep￿S Details of fimd materially In deficit EXplanat￿n ol any Un￿rtaIntieS aboul the tharity contsnuirwJ as a goln9 P•r• 122 w•122 Plrn 1.24 Not applicable P•rn123 Not applicable Addltlonal Inlormatlon (optlonal) You ma thoose lo indude further statements vthere relevant about: No fundralslTrJ takes place. The Churth is solely dependent Up￿ Ihe voluntary giving by members. The tharity's prln(ipal Sow￿5 01 hjnds (indudi •ny fUndraI￿rYjI Par# 147 INe have a Current Account. 95 Day Notice Account, Debit Accounl amountir¥J to £158753. do nol have an Investment Slrategy. We have a system of'Tithing' vthich Is similar lo a Social Inveslment Pollcy whlch goes lo various Chrislian missions arKI other charlties vthich amounled to £9880 fow the year. In¥estr￿ policy arKI obFth'￿ inc1￿11Tvj any iocial investrnent policy 1.48 The Pflnclpal rlsks would be for the clos of the vnrk and the￿lOre no furttsr incoN*. 11 members v￿re lo leave lor vthalevef reason. it vK)uld require adjustin9 expenditure compared to Income. A desuipts'on of ItKg principal risks facir¥a Ihe thanty P•r• 146 Structure, Governance and Management Description of charity's trusts: Type of govemlrrfj document P•r• 1.25 We have a Trust Deed document entitled "Membership" which outlines the aims aTrJ eciives of the church. We are not incorporated nor have any official links with other churc￿$ and. as such, v are an Independent church. There are many informal links with churches across ihe rral vthere we are based. Membership is open to all vhlo express their Christian Faith vtho apply for membership and, if they agree with the Statement of Beliefs, they become mernbers. S suitably qualified nEmbers volunteer to take on Deacon duties vthich mean to look afler the Finan￿S, fabric of the buildi￿j and be the liaison for the reportirvJ to the Charity Commissioners. How is the tharity constitthed? P#r• 125 Truslee selection r￿thOdS indudiry details of any constitutional provisions e.g. election 10 Post or name of any person or body entitled to appoint or* or mo trustees Para 1.25 Members who demonstrate that ItEy have spiritual standing and 8iblic21 characteristi¢ of eldership. members are asked for It Obser￿allonS to support or other4Mse. If nothing to the contrary. tw bec￿￿ Eklern. One of the appointed Elders is recornmended to be a Trust￿. The fiAI-lin employee of the church is also voted m by the membership and subject to a pemianert contract, and may also take on the Trustee role within the church if uired. Addltlonal Inform•tlon Iopiional) You ma choose to indude further statements vknere relevanl about.. Firstly, the Trustees fa￿lIanSe themselve$ th the specific guidance a)ntained ￿ltI￿n the CC Trustee Wklcome Pack enswe compliance The Deacon ￿￿th Teportii¥J responsibilities for the Charity Commission has a background in senior mana9en*nt wlthin a local authority for poliLry. reportiry lo Cabinel, olher Local Aulhonlies i Agencies and The Home Office. That person provides the infrastiuclure and process for the trainirYJ of the Trustees Full-time employee over-arc￿1va responsibility for the church yet accountable to the Eldership and members. Annual General Meeting io wthich n￿rnber5 attend and the V¥r)rk of the various groups Wblhin the church is reported on, induding finances so that everything is transparent. Policbes and Pfocedures adopted for the Inducts'on 8fKI trainirvJ ol trustees The charitys org8ni88tiono1 slnjcture aThJ any wider nebMofk with vA)Ich Ihe charity works P•r• 1.01 As prevlously mentioned. ItE charlty has r officjal links with any organisalion hmver there are many Informal links to churches 8rJoss Wlrral and ￿ have 8 Shared plattorm bthth other churches. There are infomial links other charllles and Sup￿ the of tho8e charl1￿3 bolh financialty aTrJ tr*ough volun Relationship vAth any relalèd parties P•r• 1.51 None Reference and Admlnlstrative detalls Cha name Otsr name the chari istered than number Chantys pnncipal addres5 Maiiland Eva elical Church 1142940 15-17 Storeton Road Oxton al CH43 5TL NamK of th• ch•rlty tru•i••• who m•nag• th• ch•rlty Olll¢• Iff •ry) ••lX Robert Mark Kophamel Slmon David thers Full-11￿* employee Elder Elder 10 11 12 13 14 16 17 18 19 20 Co orate tfuslees - name8 ol the dlreclofs al the date the re Dlr•ctor n•m• Nota licable Name of iru8te08 holdlrig tlue lo property belonglw to the charfty Nota licable Funds held as custodlan trustees on behalf of others Description of the assets held in this capacity Noi applicable Name and obje￿S of the charity on vthose behalf the assets are held arKI how th18 falls within the custodian charity's objects Not appllcable Details of arrangements for safe custody and segregation of such assets from the charity's own assels Nol appllcable Addltlonal Inlornmtlon loptlonal) Nam•8 and addr•H￿ of advI￿rn (Optlonal Infomiatlon> Iypo of Mam• Address advI￿r Informal Ruth Richards 19 Salisbury Drive Wlrral CH62 1BD completion ofcc Relum N•rn• of chl•f •xKutFve or n•mo• of Sonlor 8t•ff memb•r• {Optlon•l Inlornwkn> Exemptions from dlsclosure Reason for non411sdosure ol rsonnel delalls tional Informatlon Declarations Tho trusto08 doclare that thoy have approved th• trustoM' roport abov•. Slgnod on behalf ol the charlty's trustw8 Slgnaturn(s) Full nam•(s) Robert Mart Kophamel Simon D8vld Mhers Posltlon (•g Secr•tary, C￿1r. •tc) Full-time employee arKI Elder Elder D•t• 21 )? ).-_a2 **REGISTERED CHARITY NUMBER: 1142940** ## Report of the Trustees and Unaudited Financial Statements for the Year Ended 29 February 2024 for ## Maitland Evangelical Church Cheryl Bostock & Company Accountants Limited 395-397 Woodchurch Road Prenton Birkenhead Merseyside Maitland Evangelical Church Report of the Trustees for the Year Ended 29 February 2024 The trustees present their report with the financial statements of the charity for the year ended 29 February 2024. 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). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1142940 ## **Principal address** 11-17 Storeton Road Prenton CH43 5TL ## **Trustees** D Withers R Kophamel (resigned 4.7.24) Mrs W Ward (appointed 7.4.24) M T Fleming (appointed 7.4.24) Mrs M Kophamel (appointed 7.4.24) ## **Independent Examiner** Cheryl Bostock & Company Accountants Limited 395-397 Woodchurch Road Prenton Birkenhead Merseyside Approved by order of the board of trustees on ............................................. and signed on its behalf by: ................................................................. Trustee Page 1 Independent Examiner's Report to the Trustees of Maitland Evangelical Church ## **Independent examiner's report to the trustees of Maitland Evangelical Church** I report to the charity trustees on my examination of the accounts of Maitland Evangelical Church (the Trust) for the year ended 29 February 2024. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. Cheryl Bostock & Co Accountants Cheryl Bostock & Company Accountants Limited 395-397 Woodchurch Road Prenton Birkenhead Merseyside Date: ............................................. Page 2 Maitland Evangelical Church Statement of Financial Activities for the Year Ended 29 February 2024 |29.2.24
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
53,843
Investment income
2
2,200
**Total**
56,043
**EXPENDITURE ON**
Raising funds
3
70,214
Other
-
**Total**
70,214
**NET INCOME/(EXPENDITURE)**
(14,171)
**RECONCILIATION OF FUNDS**
Total funds brought forward
172,924
**TOTAL FUNDS CARRIED FORWARD**
158,753|28.2.23
Total
funds
£
53,620
506
54,126
65,794
2,131
67,925
(13,799)
186,723
172,924| |---|---| The notes form part of these financial statements Page 3 Maitland Evangelical Church Balance Sheet 29 February 2024 |29.2.24
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Cash at bank
158,753
**CREDITORS**
Amounts falling due within one year
6
-
**NET CURRENT ASSETS**
158,753
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
158,753
**NET ASSETS**
158,753
**FUNDS**
7
Unrestricted funds
158,753
**TOTAL FUNDS**
158,753|28.2.23
Total
funds
£
174,313
(1,389)
172,924
172,924
172,924
172,924
172,924| |---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. Trustee The notes form part of these financial statements Page 4 Maitland Evangelical Church Notes to the Financial Statements for the Year Ended 29 February 2024 ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, 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 Charities Act 2011. 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. ## **Taxation** The charity is exempt from 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. ## **Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. ## **2. INVESTMENT INCOME** |**INVESTMENT INCOME**||| |---|---|---| ||29.2.24|28.2.23| ||£|£| |Deposit account interest|2,200|506| Page 5 continued... Maitland Evangelical Church Notes to the Financial Statements - continued for the Year Ended 29 February 2024 ## **3. RAISING FUNDS** ## **Raising donations and legacies** |Trustees' remuneration etc
Church weekend
Guest speakers
Computer costs
Light and heat
Postage and stationery
Sundries
Support costs
**4.**
**TRUSTEES' REMUNERATION AND BENEFITS**
Trustees' salaries|29.2.24
£
27,663
1,886
400
300
5,746
1,787
4,438
27,994
70,214
29.2.24
£
27,663|28.2.23
£
18,853
259
1,300
1,098
4,595
1,010
5,515
33,164
65,794
28.2.23
£
18,853| |---|---|---| ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 29 February 2024 nor for the year ended 28 February 2023. |**5.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income|Unrestricted
fund
£
53,620
506| |---|---|---| ||**Total**|54,126| ||**EXPENDITURE ON**
Raising funds
Other|65,794
2,131| ||**Total**|67,925| ||**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward|(13,799)
186,723| ||**TOTAL FUNDS CARRIED FORWARD**|172,924| Page 6 continued... Maitland Evangelical Church Notes to the Financial Statements - continued for the Year Ended 29 February 2024 ## **6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade creditors
**7.**
**MOVEMENT IN FUNDS**
At 1.3.23
£
**Unrestricted funds**
General fund
172,924
**TOTAL FUNDS**
172,924
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
56,043
**TOTAL FUNDS**
56,043
**Comparatives for movement in funds**
At 1.3.22
£
**Unrestricted funds**
General fund
186,723
**TOTAL FUNDS**
186,723
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
54,126
**TOTAL FUNDS**
54,126|29.2.24
28.2.23
£
£
-
1,389
Net
movement
At
in funds
29.2.24
£
£
(14,171)
158,753
(14,171)
158,753
Resources
Movement
expended
in funds
£
£
(70,214)
(14,171)
(70,214)
(14,171)
Net
movement
At
in funds
28.2.23
£
£
(13,799)
172,924
(13,799)
172,924
Resources
Movement
expended
in funds
£
£
(67,925)
(13,799)
(67,925)
(13,799)| |---|---| Page 7 continued... Maitland Evangelical Church Notes to the Financial Statements - continued for the Year Ended 29 February 2024 ## **7. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.3.22
£
186,723
186,723|Net
movement
in funds
£
(27,970)
(27,970)|At
29.2.24
£
158,753
158,753| |---|---|---|---| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**|Incoming
Resources
resources
expended
£
£|Movement
in funds
£| |---|---|---| |General fund|110,169
(138,139)|(27,970)| |**TOTAL FUNDS**|110,169
(138,139)|(27,970)| ## **8. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 29 February 2024. Page 8 Maitland Evangelical Church Detailed Statement of Financial Activities for the Year Ended 29 February 2024 |Detailed Statement of Financial Activities
for the Year Ended 29 February 2024||| |---|---|---| ||29.2.24|28.2.23| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Gifts|7,248|6,693| |Gifts Eligible for Gift aid|46,345|43,219| |Donated services and facilities|250|3,708| |**Investment income**|53,843|53,620| |Deposit account interest|2,200|506| |**Total incoming resources**|56,043|54,126| |**EXPENDITURE**||| |**Raising donations and legacies**||| |Trustees' salaries|27,663|18,853| |Church weekend|1,886|259| |Guest speakers|400|1,300| |Computer costs|300|1,098| |Light and heat|5,746|4,595| |Postage and stationery|1,787|1,010| |Sundries|4,438|5,515| |**Support costs**|42,220|32,630| |**Governance costs**||| |Donations|9,880|8,605| |Licencing|338|794| |Maintenance charges|13,406|22,324| |Gardening|518|1,441| |Accountancy and legal fees|3,852|2,131| ||27,994|35,295| |Total resources expended|70,214|67,925| |**Net expenditure**|(14,171)|(13,799)| |||| This page does not form part of the statutory financial statements Page 9 Maitland Evangelical Church Contents of the Financial Statements for the Year Ended 29 February 2024 ||Page| |---|---| |Report of the Trustees|1| |Independent Examiner's Report|2| |Statement of Financial Activities|3| |Balance Sheet|4| |Notes to the Financial Statements|5 to 8| |Detailed Statement of Financial Activities|9| **REGISTERED CHARITY NUMBER: 1142940** ## Report of the Trustees and Unaudited Financial Statements for the Year Ended 29 February 2024 for ## Maitland Evangelical Church Cheryl Bostock & Company Accountants Limited 395-397 Woodchurch Road Prenton Birkenhead Merseyside Maitland Evangelical Church Report of the Trustees for the Year Ended 29 February 2024 The trustees present their report with the financial statements of the charity for the year ended 29 February 2024. 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). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1142940 ## **Principal address** 11-17 Storeton Road Prenton CH43 5TL ## **Trustees** D Withers R Kophamel (resigned 4.7.24) Mrs W Ward (appointed 7.4.24) M T Fleming (appointed 7.4.24) Mrs M Kophamel (appointed 7.4.24) ## **Independent Examiner** Cheryl Bostock & Company Accountants Limited 395-397 Woodchurch Road Prenton Birkenhead Merseyside Approved by order of the board of trustees on ............................................. and signed on its behalf by: ................................................................. Trustee Page 1 Independent Examiner's Report to the Trustees of Maitland Evangelical Church ## **Independent examiner's report to the trustees of Maitland Evangelical Church** I report to the charity trustees on my examination of the accounts of Maitland Evangelical Church (the Trust) for the year ended 29 February 2024. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. Cheryl Bostock & Co Accountants Cheryl Bostock & Company Accountants Limited 395-397 Woodchurch Road Prenton Birkenhead Merseyside Date: ............................................. Page 2 Maitland Evangelical Church Statement of Financial Activities for the Year Ended 29 February 2024 |29.2.24
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
53,843
Investment income
2
2,200
**Total**
56,043
**EXPENDITURE ON**
Raising funds
3
70,214
Other
-
**Total**
70,214
**NET INCOME/(EXPENDITURE)**
(14,171)
**RECONCILIATION OF FUNDS**
Total funds brought forward
172,924
**TOTAL FUNDS CARRIED FORWARD**
158,753|28.2.23
Total
funds
£
53,620
506
54,126
65,794
2,131
67,925
(13,799)
186,723
172,924| |---|---| The notes form part of these financial statements Page 3 Maitland Evangelical Church Balance Sheet 29 February 2024 |29.2.24
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Cash at bank
158,753
**CREDITORS**
Amounts falling due within one year
6
-
**NET CURRENT ASSETS**
158,753
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
158,753
**NET ASSETS**
158,753
**FUNDS**
7
Unrestricted funds
158,753
**TOTAL FUNDS**
158,753|28.2.23
Total
funds
£
174,313
(1,389)
172,924
172,924
172,924
172,924
172,924| |---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. Trustee The notes form part of these financial statements Page 4 Maitland Evangelical Church Notes to the Financial Statements for the Year Ended 29 February 2024 ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, 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 Charities Act 2011. 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. ## **Taxation** The charity is exempt from 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. ## **Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. ## **2. INVESTMENT INCOME** |**INVESTMENT INCOME**||| |---|---|---| ||29.2.24|28.2.23| ||£|£| |Deposit account interest|2,200|506| Page 5 continued... Maitland Evangelical Church Notes to the Financial Statements - continued for the Year Ended 29 February 2024 ## **3. RAISING FUNDS** ## **Raising donations and legacies** |Trustees' remuneration etc
Church weekend
Guest speakers
Computer costs
Light and heat
Postage and stationery
Sundries
Support costs
**4.**
**TRUSTEES' REMUNERATION AND BENEFITS**
Trustees' salaries|29.2.24
£
27,663
1,886
400
300
5,746
1,787
4,438
27,994
70,214
29.2.24
£
27,663|28.2.23
£
18,853
259
1,300
1,098
4,595
1,010
5,515
33,164
65,794
28.2.23
£
18,853| |---|---|---| ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 29 February 2024 nor for the year ended 28 February 2023. |**5.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income|Unrestricted
fund
£
53,620
506| |---|---|---| ||**Total**|54,126| ||**EXPENDITURE ON**
Raising funds
Other|65,794
2,131| ||**Total**|67,925| ||**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward|(13,799)
186,723| ||**TOTAL FUNDS CARRIED FORWARD**|172,924| Page 6 continued... Maitland Evangelical Church Notes to the Financial Statements - continued for the Year Ended 29 February 2024 ## **6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade creditors
**7.**
**MOVEMENT IN FUNDS**
At 1.3.23
£
**Unrestricted funds**
General fund
172,924
**TOTAL FUNDS**
172,924
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
56,043
**TOTAL FUNDS**
56,043
**Comparatives for movement in funds**
At 1.3.22
£
**Unrestricted funds**
General fund
186,723
**TOTAL FUNDS**
186,723
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
54,126
**TOTAL FUNDS**
54,126|29.2.24
28.2.23
£
£
-
1,389
Net
movement
At
in funds
29.2.24
£
£
(14,171)
158,753
(14,171)
158,753
Resources
Movement
expended
in funds
£
£
(70,214)
(14,171)
(70,214)
(14,171)
Net
movement
At
in funds
28.2.23
£
£
(13,799)
172,924
(13,799)
172,924
Resources
Movement
expended
in funds
£
£
(67,925)
(13,799)
(67,925)
(13,799)| |---|---| Page 7 continued... Maitland Evangelical Church Notes to the Financial Statements - continued for the Year Ended 29 February 2024 ## **7. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.3.22
£
186,723
186,723|Net
movement
in funds
£
(27,970)
(27,970)|At
29.2.24
£
158,753
158,753| |---|---|---|---| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**|Incoming
Resources
resources
expended
£
£|Movement
in funds
£| |---|---|---| |General fund|110,169
(138,139)|(27,970)| |**TOTAL FUNDS**|110,169
(138,139)|(27,970)| ## **8. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 29 February 2024. Page 8 Maitland Evangelical Church Detailed Statement of Financial Activities for the Year Ended 29 February 2024 |Detailed Statement of Financial Activities
for the Year Ended 29 February 2024||| |---|---|---| ||29.2.24|28.2.23| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Gifts|7,248|6,693| |Gifts Eligible for Gift aid|46,345|43,219| |Donated services and facilities|250|3,708| |**Investment income**|53,843|53,620| |Deposit account interest|2,200|506| |**Total incoming resources**|56,043|54,126| |**EXPENDITURE**||| |**Raising donations and legacies**||| |Trustees' salaries|27,663|18,853| |Church weekend|1,886|259| |Guest speakers|400|1,300| |Computer costs|300|1,098| |Light and heat|5,746|4,595| |Postage and stationery|1,787|1,010| |Sundries|4,438|5,515| |**Support costs**|42,220|32,630| |**Governance costs**||| |Donations|9,880|8,605| |Licencing|338|794| |Maintenance charges|13,406|22,324| |Gardening|518|1,441| |Accountancy and legal fees|3,852|2,131| ||27,994|35,295| |Total resources expended|70,214|67,925| |**Net expenditure**|(14,171)|(13,799)| |||| This page does not form part of the statutory financial statements Page 9 Maitland Evangelical Church Contents of the Financial Statements for the Year Ended 29 February 2024 ||Page| |---|---| |Report of the Trustees|1| |Independent Examiner's Report|2| |Statement of Financial Activities|3| |Balance Sheet|4| |Notes to the Financial Statements|5 to 8| |Detailed Statement of Financial Activities|9|