KAIROS NETWORK CHURCH: CHAIRMAN’S REPORT for AGM – 21 April 2024
As we look back at the past year of our life at KAIROS we can rejoice in so many good things that the Lord has done among us. However in the midst of the continuing Russian invasion of Ukraine and the conflict in Israel and Gaza, and conflicts elsewhere in the world, we are reminded of the instability and unpredictability of these times. While we deeply lament the world’s sickness, suffering and violence we also greatly rejoice that the Lord is faithful and trust that his purposes of healing and peace will ultimately prevail.
During the last year it has been good to celebrate a variety of developments in mission. The pattern of Gathered and Scattered has given opportunity for a number of initiatives and provided places for people to belong. As Ben said to the Trustees in November: ‘One of the things I’m most enjoying is the sense that new people are visiting, trying and starting at Kairos.’ These developments and the growth we are seeing is a source of thankfulness to God. The Trustees are so thankful for all the hard work of so many people in so many different ways.
In the year Trustees have met regularly. Most of the meetings have been devoted to reviewing our policies, ensuring that they are up to date and comply with the latest guidelines and legal requirements. Preparing our budget and ensuring that issues with the building are dealt with form regular items on the agenda. We are very grateful to the donors who have made it possible to fit new carpets in the Kairos Room. Significant damp and drip damage means that the old toilets and storage area in Westcliffe Hall is unsafe. Work to make the area water tight has been undertaken and plans are being developed to make it more useful for us.
The past year has seen a number of changes in the team. In August we said goodbye to Mandy and John Bentley. Mandy’s work with Children and Families has been amazing and we are so grateful for her and all that she has done. It has been foundational for the future development of our investment in the work with Children and Families. We continue to look to appoint a replacement in this role.
After years of amazing service Rachel Wilkinson has stepped back from her role as Operations Manager. We are so very grateful for all she has contributed to the life and ministry of Kairos. There are so many things, seen and unseen, that she has done that has enabled Kairos to function as effectively as it has. We are delighted that Rachel remains as a Trustee and as our Safeguarding officer. Sarah Allison has taken on a temporary role to take on some of the tasks of the Operations Manager for which we are grateful.
The Trustees are thankful for the many others who have come forward to take on the many tasks that are needed to ensure that Kairos functions effectively in its mission. The prayer, practical and financial support are characteristic of our shared involvement in our calling to Harrogate and beyond. We are conscious that many people share in the life and leadership of Kairos. Each one is indispensable to the life of Kairos and it’s continuing faithfulness and commitment to the calling to ‘Love God. Build Community. Share Jesus.’
There are many people to thank and I’m aware that if I try and list them I’ll miss some people out, so please take this as my thank you to you all. I do however want to thank Philip Doyne for his continuing role as Treasurer. His monthly reports to the Trustees are essential in ensuring that we keep on track and that the Trustees can fulfil this part of their responsibilities.
Throughout the year the Vision and Network teams, along with the Trustees, have continued to work on the 5 year development plan for Kairos. As Ben wrote in his report to Trustees in October, ‘Autumn has proved fascinating so far. It feels as if we are in a time of disruption, opportunity, change and acceleration.’ The response to these opportunities and challenges has been encouraging. Ben will be saying more about this over the coming months.
This will be my last report to you as I am stepping down as a Trustee at the AGM. It has been a joy and a privilege to be involved with Kairos over many years. Seeing the growth and development of the ministry has been a delight. The growth in the discipleship journey of so many has been a real joy. Thank you for allowing me to serve in this way. I will continue to follow with interest the life of Kairos and will be praying for you as you journey together with God. I am delighted that Chris Watson has agreed to take on the role of chair of Trustees. His involvement in, and commitment to, Kairos over many years are a real blessing. His wisdom, maturity and leadership will be invaluable as Kairos moves into the next phase of it’s life and ministry.
Finally I want to say how grateful we are to Ben Askew, our Pioneer Minister, and to Helen. Together they are a great team and we are truly blessed through their leadership.
As the Lord promised Moses ‘My Presence will go with you, and I will give you rest.’ (Exodus 33:14) That is the Lord’s promise to us also. Thank you Lord for your goodness to us.
David Rosser. Chair of Trustees.
Charity registration number 1146138 Company registered number 07519541 (England & Wales)
KAIROS NETWORK CHURCH TRUSTEES REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
KAIROS NETWORK CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
| Directors | Rev B Askew | |
|---|---|---|
| Ven P D Hooper | (Resigned 30/04/2023) | |
| Mrs R C Wilkinson | ||
| Ms A S Austin | (Resigned 25/01/2023) | |
| Mr D Rosser (Chair) | ||
| Mr J Rowe | ||
| Mr C Watson | ||
| Rev J Smith | (Appointed 02/08/2023) | |
| Trustees | Rev B Askew | |
| Mr D Rosser (Chair) | ||
| Mr J Rowe | ||
| Mr C Watson | ||
| Mrs R C Wilkinson | ||
| Secretary | Mrs S Allison | |
| Charity number | 1146138 | |
| Company number | 07519541 | |
| Registered office | 2 Harlow Terrace | |
| Harrogate | ||
| North Yorkshire | ||
| HG2 0PN | ||
| Independent examiner | Thompsons Chartered | Accountants |
| 7 Princes Square | ||
| Harrogate | ||
| North Yorkshire | ||
| HG1 1ND |
1
KAIROS NETWORK CHURCH
CONTENTS
| Page | |
|---|---|
| Trustees report | 3 - 5 |
| Independent examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the accounts | 9 - 10 |
2
KAIROS NETWORK CHURCH
TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their annual report together with the unaudited financial statements for the year ended 31 December 2023.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 (FRS102) (effective 1 January 2015).
Structure governance and management :
The charity operates as a company limited by guarantee. The principal activity of the company continued to be to advance the Christian Faith for the public benefit.
The trustees, who are also directors for the purposes of company law, and who served during the financial year were:
| Rev B Askew | |
|---|---|
| Ven P D Hooper | (Resigned 30/04/2023) |
| Mrs R C Wilkinson | |
| Ms A S Austin | (Resigned 25/01/2023) |
| Mr D Rosser (Chair) | |
| Mr J Rowe | |
| Mr C Watson | |
| Rev J Smith | (Appointed 02/08/2023) |
The directors of the company are also trustees for the purposes of charity law and, under the company’s articles, are known as members of the management committee.
Under the requirements of the memorandum of articles of association the members of the management committee are elected and / or re-elected at the annual general meeting.
Mrs R C Wilkinson and Mrs S Allison, who took over some of Mrs Wilkinson’s role after she stepped down as Operations Manager, received reasonable and proper remuneration for services provided to the charity during the year. None of the other trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1.00 in the event of a winding up of the company.
Organisational structure :
The charity has a management committee of up to 6 members who meet at regular intervals and are responsible for the strategic direction and policy of the charity.
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
3
KAIROS NETWORK CHURCH
TRUSTEES REPORT CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023
Achievements and performance
During the year the charity has re-adjusted more normal operations and has fulfiled its objectives in a more normal manner than the previous year allowed. The flexibility and determination of the leadership and the Kairos communities in continuing to manage change has enabled this to happen with minimal disruption. The main achievements were as follows:-
1) The charity has continued to offer connection and support to a diverse range of individuals and households. Over the year there has been continued growing participation of individuals and families at all events.
2) The charity’s work among children, young people and families has had continuing success. Youth clubs, children’s groups and family events have provided opportunities to support and encourage children and parents. The charity has supported and resourced two members to be trained in Family Links training and offered parenting and life skills training through this course twice. During the year an intern has been engaged who is also completing part time training in Leeds as part of the programme.
3) The charity has once again been able to make the Westcliffe Hall available to several local community groups which provide a wide variety of activities and services, which of course add to the benefit to the wider public outside the core Kairos community. This has included the start of a weekly, warm welcome community café attended by a wide range of people and offering friendship and support as well as a free warm space and food during a time when costs of living are high.
4) The charity has continued to work with other local churches, charities and agencies to support community development through, for example: regular assemblies in local primary and secondary schools on emotional wellbeing, self-esteem and life skills; collection and volunteer support for Harrogate Food bank; volunteer support for a second warm welcome community café in a local church; collections of blankets, hot water bottles and thermos flasks to be given out at warm welcome centres in Harrogate and Bradford.
5) One established Kairos community, Resurrection Bikes continued to refurbish and sell donated bicycles providing significant benefit both to the teams that meet to refurbish the bikes and to the customers who purchase good safe bikes for both adults and children at reasonable prices. An overall benefit is to the charities and their beneficiaries that are supported by this work. In the current year the teams have refurbished and sold 737 bikes sold allowing over £70,000 to be given to charity. In addition, 64 refurbished bikes were given free to refugees.
6) The charity has continued to invest in people through the training of a curate and the encouraging and training of volunteer leaders for community building.
4
KAIROS NETWORK CHURCH
TRUSTEES REPORT CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023
Purposes of the charity set out in its governing document
The purposes of Kairos Network Church are set out in a Bishop’s Mission Order made by the Bishop of Leeds under part 7 of the Mission and Pastoral Measure 2011 and are as follows:
1) To develop an extra-parochial mission-focussed Christian network which shall operate across the Harrogate Deanery. It will provide appropriate forms of Christian worship and teaching to people who do not belong to any church and to help enquirers to become members of the Christian faith.
2) It will establish Mission-Shaped and mid-sized communities which will meet as groups with the intention of mission activity, mutual support and teaching.
3) It will establish a mature and responsible lay Christian leadership within an Anglican ethos.
Main activities undertaken to further the charity’s purposes and for the public benefit
The main activities of the charity in support of the above objectives and the public benefit requirement are: 1) Development of mid-sized communities each with a different emphasis designed to appeal to different types of people and interests
2) Running collective worship services for the communities at which are accessible and of interest to all ages and which welcome all.
3) Children and Families activities for ages ranging from parent and toddler to teenager. These are designed for members of the local community as well as active members of the Kairos Network Church communities.
- 4) Arranging highly accessible events around key festivals such as Christmas and Easter.
5) All activities are designed to be attractive to the wider public in support of the mission purpose as well as the public benefit requirement.
Statement confirming the trustees have had regard to the Charity Commission’s guidance on public benefit.
The trustees have received the Charity Commissions guidance on Public Benefit in the form of documents PB1, PB2 and PB3 and have confirmed that they have regard for it.
Financial review
Operating finances for the year saw regular giving was slightly up. Hall rental income finally recovered from Covid during the year. During the year, two paid members of staff moved on. As a result, salary costs were considerably less than planned, albeit temporarily as full replacements are planned. After taking these factors into account there was an operating surplus for the year of £7,330.
Reserves policy
The trustees have a policy that the charity should aim to maintain unrestricted reserves covering to the value of three months unrestricted expenditure. The current reserve balance remains over this target at 4.6 times budgeted average monthly spend for next year. The charity does benefit from a high proportion of committed recurring giving from members which also strengthens the financial position.
Going concern
There are no uncertainties about the charity’s ability to continue as a going concern.
Material fund deficits
There are no funds or subsidiary undertakings that are materially in deficit.
On behalf of the board of trustees :
….....................................
Rev B Askew
Trustee Date: 19 February 2024
5
KAIROS NETWORK CHURCH
Independent examiner’s report to the Trustees of Kairos Network Church
We report on the accounts of the charity, and accompanying notes, which are set out on pages 7 to 10 for the year ended 31 December 2023.
Respective responsibilities of the trustees and examiner
The trustees who are also the directors of Kairos Network Church for the purposes of company law are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 and that an independent examination is needed.
Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination it is our responsibility to :
1) examine the account under section 145 of the 2001 act;
2) to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 act; and
3) to state whether particular matters have come to our attention.
Basis of independent examiner’s report
Our examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 seeks 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 the course of our examination, no matter has come to our attention which gives us reasonable cause to believe that in any material respect the requirements :
(i) to keep accounting records in accordance with section 386 of the Companies Act 2006; and
(ii) to prepare accounts which accord with the accounting records, comply with the accounting requirements of 36 of the Companies Act 2006 and with the methods and principle of the Statement of Recommended Practice : Charities Act 2011 Accounting and Reporting by Charities; to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Thompsons Chartered Accountants 7 Princes Square Harrogate HG1 1ND
Date: 19 February 2024
6
KAIROS NETWORK CHURCH
Statement of Financial Activities including Income and Expenditure Account FOR THE YEAR ENDED 31 DECEMBER 2023
| Incoming resources from generated funds Regular giving Other giving Gift aid received Rental income from Westcliffe Hall Legacies Other income Interest received Total incoming resources Resources expended Charitable activities : Contributions to diocese Away giving Resource base expenditure Ministry and communities Children and youth ministry Network ministry Training and conferences Governance costs Westcliffe Hall - power, water insurance and repairs Office and administration costs Independent examiners fees Total resources expended Surplus of income over expenditure (Deficit) of expenditure over income Transfers between funds Fund balances at start of period Fund balances at end of period |
Unrestricted Restricted Total Total Funds Funds Funds Funds 2023 2022 £ £ £ £ 102,347 3,590 105,937 96,828 9,211 - 9,211 12,123 16,215 - 16,215 16,093 14,208 - 14,208 8,489 - - - 14,000 - 74,101 74,101 72,010 897 248 1,145 156 |
|---|---|
| 142,878 77,939 220,817 219,699 |
|
| 60,000 - 60,000 60,000 13,625 70,500 84,125 69,064 12,139 - 12,139 16,766 2,830 7,777 10,607 17,249 8,832 - 8,832 14,111 276 - 276 - 1,697 - 1,697 3,275 |
|
| 99,399 78,277 177,676 180,465 |
|
| 27,920 - 27,920 25,085 6,639 - 6,639 4,664 - - - 1,228 |
|
| 34,559 - 34,559 30,977 |
|
| 133,958 78,277 212,235 211,442 |
|
| 8,920 - 8,920 8,257 - (338) (338) - - - - - 380,398 11,867 392,265 384,008 389,318 11,529 400,847 392,265 |
The statement of financial activities also complies with the requirements for an Income and Expenditure account under the Companies Act 2006.
7
KAIROS NETWORK CHURCH
Balance Sheet as at 31 December 2023
| Note £ £ £ £ Fixed assets Tangible assets 4 337,294 337,294 Current assets Amounts receivable 1,764 753 Cash at bank and in hand 72,319 69,553 74,083 70,306 5 (10,530) (15,335) Net current assets 63,553 54,971 Total assets less current liabilities 400,847 392,265 Income funds Unrestricted funds 389,318 380,398 Restricted funds : Resurrection Bikes fund 11,529 11,867 Total Funds 400,847 392,265 Creditors - amounts falling due within one year 2023 2022 |
Note £ £ £ £ Fixed assets Tangible assets 4 337,294 337,294 Current assets Amounts receivable 1,764 753 Cash at bank and in hand 72,319 69,553 74,083 70,306 5 (10,530) (15,335) Net current assets 63,553 54,971 Total assets less current liabilities 400,847 392,265 Income funds Unrestricted funds 389,318 380,398 Restricted funds : Resurrection Bikes fund 11,529 11,867 Total Funds 400,847 392,265 Creditors - amounts falling due within one year 2023 2022 |
Note £ £ £ £ Fixed assets Tangible assets 4 337,294 337,294 Current assets Amounts receivable 1,764 753 Cash at bank and in hand 72,319 69,553 74,083 70,306 5 (10,530) (15,335) Net current assets 63,553 54,971 Total assets less current liabilities 400,847 392,265 Income funds Unrestricted funds 389,318 380,398 Restricted funds : Resurrection Bikes fund 11,529 11,867 Total Funds 400,847 392,265 Creditors - amounts falling due within one year 2023 2022 |
Note £ £ £ £ Fixed assets Tangible assets 4 337,294 337,294 Current assets Amounts receivable 1,764 753 Cash at bank and in hand 72,319 69,553 74,083 70,306 5 (10,530) (15,335) Net current assets 63,553 54,971 Total assets less current liabilities 400,847 392,265 Income funds Unrestricted funds 389,318 380,398 Restricted funds : Resurrection Bikes fund 11,529 11,867 Total Funds 400,847 392,265 Creditors - amounts falling due within one year 2023 2022 |
Note £ £ £ £ Fixed assets Tangible assets 4 337,294 337,294 Current assets Amounts receivable 1,764 753 Cash at bank and in hand 72,319 69,553 74,083 70,306 5 (10,530) (15,335) Net current assets 63,553 54,971 Total assets less current liabilities 400,847 392,265 Income funds Unrestricted funds 389,318 380,398 Restricted funds : Resurrection Bikes fund 11,529 11,867 Total Funds 400,847 392,265 Creditors - amounts falling due within one year 2023 2022 |
|---|---|---|---|---|
| 400,847 | 392,265 | |||
| 389,318 11,529 |
380,398 11,867 |
|||
| 400,847 | 392,265 |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006.
No member of the company has deposited a notice, pursuant to section 476, requiring an audit for these accounts. The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its incoming resources and application of resources, including its income and expenditure for the financial period in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company. These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
The accounts were approved by the board on: 19 February 2024
…...............................................
Rev B Askew Trustee
Company registered number 07519541 (England & Wales)
8
KAIROS NETWORK CHURCH
Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2023
1 : Accounting policies : Company information:
Kairos Network Church is a private company limited by guarantee incorporated in England and Wales. The registered office is 2 Harlow Terrace, Harrogate, HG2 0PN
1.1 : Basis of preparation
The accounts have been prepared under the historical cost convention and have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice (Accounting and Reporting by Charities) issued in March 2005 and the Companies Act 2006.
1.2 : Tangible fixed assets and depreciation
Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life as follows :
| Freehold land: | - Not depreciated |
|---|---|
| Freehold buildings: | - Not depreciated |
2 : Trustees
One of the trustees, Mrs R C Wilkinson, received reasonable and proper remuneration for services provided to the charity. None of the other trustees (or any persons connected with them) received any remuneration during the accounting period. Normal out of pocket expenses were reimbursed as required and have been verified by the trustees.
| 3 : Employees | 2023 | 2022 |
|---|---|---|
| The average monthly number of employees during the period was | 2 | 2 |
| £ | £ | |
| Costs of wages and salaries | 21,637 | 27,787 |
There were no employees whose annual remuneration was £80,000 or more.
9
KAIROS NETWORK CHURCH
Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2023
| 4 : Tangible fixed assets Cost : As at 1 January 2023 Additions Disposals As at 31 December 2023 Depreciation : As at 1 January 2023 Charged during period As at 31 December 2023 Net book values : As at 1 January 2023 As at 31 December 2023 5 : Creditors : amounts falling due within one year : Independent examiner's fee Away giving Administrative expenses VAT PAYE / NIC payable Salaries Accruals 6 : Administrative expenses Administration salaries and expenses Support staff salary and expenses |
Land and buildings £ 337,294 - - 337,294 - - - 337,294 337,294 2023 864 8,387 - (200) 572 22 885 10,530 2023 15,373 - 15,373 |
Total £ 337,294 - - |
|---|---|---|
| 337,294 | ||
| - - - |
||
| 337,294 | ||
| 337,294 | ||
| 2022 864 14,067 - (56) 167 363 (70) |
||
| 15,335 | ||
| 2022 12,915 - |
||
| 12,915 |
10
Charity registration number 1146138 Company registered number 07519541 (England & Wales)
KAIROS NETWORK CHURCH TRUSTEES REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
KAIROS NETWORK CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
| Directors | Rev B Askew | |
|---|---|---|
| Ven P D Hooper | (Resigned 30/04/2023) | |
| Mrs R C Wilkinson | ||
| Ms A S Austin | (Resigned 25/01/2023) | |
| Mr D Rosser (Chair) | ||
| Mr J Rowe | ||
| Mr C Watson | ||
| Rev J Smith | (Appointed 02/08/2023) | |
| Trustees | Rev B Askew | |
| Mr D Rosser (Chair) | ||
| Mr J Rowe | ||
| Mr C Watson | ||
| Mrs R C Wilkinson | ||
| Secretary | Mrs S Allison | |
| Charity number | 1146138 | |
| Company number | 07519541 | |
| Registered office | 2 Harlow Terrace | |
| Harrogate | ||
| North Yorkshire | ||
| HG2 0PN | ||
| Independent examiner | Thompsons Chartered | Accountants |
| 7 Princes Square | ||
| Harrogate | ||
| North Yorkshire | ||
| HG1 1ND |
1
KAIROS NETWORK CHURCH
CONTENTS
| Page | |
|---|---|
| Trustees report | 3 - 5 |
| Independent examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the accounts | 9 - 10 |
2
KAIROS NETWORK CHURCH
TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their annual report together with the unaudited financial statements for the year ended 31 December 2023.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 (FRS102) (effective 1 January 2015).
Structure governance and management :
The charity operates as a company limited by guarantee. The principal activity of the company continued to be to advance the Christian Faith for the public benefit.
The trustees, who are also directors for the purposes of company law, and who served during the financial year were:
| Rev B Askew | |
|---|---|
| Ven P D Hooper | (Resigned 30/04/2023) |
| Mrs R C Wilkinson | |
| Ms A S Austin | (Resigned 25/01/2023) |
| Mr D Rosser (Chair) | |
| Mr J Rowe | |
| Mr C Watson | |
| Rev J Smith | (Appointed 02/08/2023) |
The directors of the company are also trustees for the purposes of charity law and, under the company’s articles, are known as members of the management committee.
Under the requirements of the memorandum of articles of association the members of the management committee are elected and / or re-elected at the annual general meeting.
Mrs R C Wilkinson and Mrs S Allison, who took over some of Mrs Wilkinson’s role after she stepped down as Operations Manager, received reasonable and proper remuneration for services provided to the charity during the year. None of the other trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1.00 in the event of a winding up of the company.
Organisational structure :
The charity has a management committee of up to 6 members who meet at regular intervals and are responsible for the strategic direction and policy of the charity.
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
3
KAIROS NETWORK CHURCH
TRUSTEES REPORT CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023
Achievements and performance
During the year the charity has re-adjusted more normal operations and has fulfiled its objectives in a more normal manner than the previous year allowed. The flexibility and determination of the leadership and the Kairos communities in continuing to manage change has enabled this to happen with minimal disruption. The main achievements were as follows:-
1) The charity has continued to offer connection and support to a diverse range of individuals and households. Over the year there has been continued growing participation of individuals and families at all events.
2) The charity’s work among children, young people and families has had continuing success. Youth clubs, children’s groups and family events have provided opportunities to support and encourage children and parents. The charity has supported and resourced two members to be trained in Family Links training and offered parenting and life skills training through this course twice. During the year an intern has been engaged who is also completing part time training in Leeds as part of the programme.
3) The charity has once again been able to make the Westcliffe Hall available to several local community groups which provide a wide variety of activities and services, which of course add to the benefit to the wider public outside the core Kairos community. This has included the start of a weekly, warm welcome community café attended by a wide range of people and offering friendship and support as well as a free warm space and food during a time when costs of living are high.
4) The charity has continued to work with other local churches, charities and agencies to support community development through, for example: regular assemblies in local primary and secondary schools on emotional wellbeing, self-esteem and life skills; collection and volunteer support for Harrogate Food bank; volunteer support for a second warm welcome community café in a local church; collections of blankets, hot water bottles and thermos flasks to be given out at warm welcome centres in Harrogate and Bradford.
5) One established Kairos community, Resurrection Bikes continued to refurbish and sell donated bicycles providing significant benefit both to the teams that meet to refurbish the bikes and to the customers who purchase good safe bikes for both adults and children at reasonable prices. An overall benefit is to the charities and their beneficiaries that are supported by this work. In the current year the teams have refurbished and sold 737 bikes sold allowing over £70,000 to be given to charity. In addition, 64 refurbished bikes were given free to refugees.
6) The charity has continued to invest in people through the training of a curate and the encouraging and training of volunteer leaders for community building.
4
KAIROS NETWORK CHURCH
TRUSTEES REPORT CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023
Purposes of the charity set out in its governing document
The purposes of Kairos Network Church are set out in a Bishop’s Mission Order made by the Bishop of Leeds under part 7 of the Mission and Pastoral Measure 2011 and are as follows:
1) To develop an extra-parochial mission-focussed Christian network which shall operate across the Harrogate Deanery. It will provide appropriate forms of Christian worship and teaching to people who do not belong to any church and to help enquirers to become members of the Christian faith.
2) It will establish Mission-Shaped and mid-sized communities which will meet as groups with the intention of mission activity, mutual support and teaching.
3) It will establish a mature and responsible lay Christian leadership within an Anglican ethos.
Main activities undertaken to further the charity’s purposes and for the public benefit
The main activities of the charity in support of the above objectives and the public benefit requirement are: 1) Development of mid-sized communities each with a different emphasis designed to appeal to different types of people and interests
2) Running collective worship services for the communities at which are accessible and of interest to all ages and which welcome all.
3) Children and Families activities for ages ranging from parent and toddler to teenager. These are designed for members of the local community as well as active members of the Kairos Network Church communities.
- 4) Arranging highly accessible events around key festivals such as Christmas and Easter.
5) All activities are designed to be attractive to the wider public in support of the mission purpose as well as the public benefit requirement.
Statement confirming the trustees have had regard to the Charity Commission’s guidance on public benefit.
The trustees have received the Charity Commissions guidance on Public Benefit in the form of documents PB1, PB2 and PB3 and have confirmed that they have regard for it.
Financial review
Operating finances for the year saw regular giving was slightly up. Hall rental income finally recovered from Covid during the year. During the year, two paid members of staff moved on. As a result, salary costs were considerably less than planned, albeit temporarily as full replacements are planned. After taking these factors into account there was an operating surplus for the year of £7,330.
Reserves policy
The trustees have a policy that the charity should aim to maintain unrestricted reserves covering to the value of three months unrestricted expenditure. The current reserve balance remains over this target at 4.6 times budgeted average monthly spend for next year. The charity does benefit from a high proportion of committed recurring giving from members which also strengthens the financial position.
Going concern
There are no uncertainties about the charity’s ability to continue as a going concern.
Material fund deficits
There are no funds or subsidiary undertakings that are materially in deficit.
On behalf of the board of trustees :
….....................................
Rev B Askew
Trustee Date: 19 February 2024
5
KAIROS NETWORK CHURCH
Independent examiner’s report to the Trustees of Kairos Network Church
We report on the accounts of the charity, and accompanying notes, which are set out on pages 7 to 10 for the year ended 31 December 2023.
Respective responsibilities of the trustees and examiner
The trustees who are also the directors of Kairos Network Church for the purposes of company law are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 and that an independent examination is needed.
Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination it is our responsibility to :
1) examine the account under section 145 of the 2001 act;
2) to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 act; and
3) to state whether particular matters have come to our attention.
Basis of independent examiner’s report
Our examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 seeks 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 the course of our examination, no matter has come to our attention which gives us reasonable cause to believe that in any material respect the requirements :
(i) to keep accounting records in accordance with section 386 of the Companies Act 2006; and
(ii) to prepare accounts which accord with the accounting records, comply with the accounting requirements of 36 of the Companies Act 2006 and with the methods and principle of the Statement of Recommended Practice : Charities Act 2011 Accounting and Reporting by Charities; to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Thompsons Chartered Accountants 7 Princes Square Harrogate HG1 1ND
Date: 19 February 2024
6
KAIROS NETWORK CHURCH
Statement of Financial Activities including Income and Expenditure Account FOR THE YEAR ENDED 31 DECEMBER 2023
| Incoming resources from generated funds Regular giving Other giving Gift aid received Rental income from Westcliffe Hall Legacies Other income Interest received Total incoming resources Resources expended Charitable activities : Contributions to diocese Away giving Resource base expenditure Ministry and communities Children and youth ministry Network ministry Training and conferences Governance costs Westcliffe Hall - power, water insurance and repairs Office and administration costs Independent examiners fees Total resources expended Surplus of income over expenditure (Deficit) of expenditure over income Transfers between funds Fund balances at start of period Fund balances at end of period |
Unrestricted Restricted Total Total Funds Funds Funds Funds 2023 2022 £ £ £ £ 102,347 3,590 105,937 96,828 9,211 - 9,211 12,123 16,215 - 16,215 16,093 14,208 - 14,208 8,489 - - - 14,000 - 74,101 74,101 72,010 897 248 1,145 156 |
|---|---|
| 142,878 77,939 220,817 219,699 |
|
| 60,000 - 60,000 60,000 13,625 70,500 84,125 69,064 12,139 - 12,139 16,766 2,830 7,777 10,607 17,249 8,832 - 8,832 14,111 276 - 276 - 1,697 - 1,697 3,275 |
|
| 99,399 78,277 177,676 180,465 |
|
| 27,920 - 27,920 25,085 6,639 - 6,639 4,664 - - - 1,228 |
|
| 34,559 - 34,559 30,977 |
|
| 133,958 78,277 212,235 211,442 |
|
| 8,920 - 8,920 8,257 - (338) (338) - - - - - 380,398 11,867 392,265 384,008 389,318 11,529 400,847 392,265 |
The statement of financial activities also complies with the requirements for an Income and Expenditure account under the Companies Act 2006.
7
KAIROS NETWORK CHURCH
Balance Sheet as at 31 December 2023
| Note £ £ £ £ Fixed assets Tangible assets 4 337,294 337,294 Current assets Amounts receivable 1,764 753 Cash at bank and in hand 72,319 69,553 74,083 70,306 5 (10,530) (15,335) Net current assets 63,553 54,971 Total assets less current liabilities 400,847 392,265 Income funds Unrestricted funds 389,318 380,398 Restricted funds : Resurrection Bikes fund 11,529 11,867 Total Funds 400,847 392,265 Creditors - amounts falling due within one year 2023 2022 |
Note £ £ £ £ Fixed assets Tangible assets 4 337,294 337,294 Current assets Amounts receivable 1,764 753 Cash at bank and in hand 72,319 69,553 74,083 70,306 5 (10,530) (15,335) Net current assets 63,553 54,971 Total assets less current liabilities 400,847 392,265 Income funds Unrestricted funds 389,318 380,398 Restricted funds : Resurrection Bikes fund 11,529 11,867 Total Funds 400,847 392,265 Creditors - amounts falling due within one year 2023 2022 |
Note £ £ £ £ Fixed assets Tangible assets 4 337,294 337,294 Current assets Amounts receivable 1,764 753 Cash at bank and in hand 72,319 69,553 74,083 70,306 5 (10,530) (15,335) Net current assets 63,553 54,971 Total assets less current liabilities 400,847 392,265 Income funds Unrestricted funds 389,318 380,398 Restricted funds : Resurrection Bikes fund 11,529 11,867 Total Funds 400,847 392,265 Creditors - amounts falling due within one year 2023 2022 |
Note £ £ £ £ Fixed assets Tangible assets 4 337,294 337,294 Current assets Amounts receivable 1,764 753 Cash at bank and in hand 72,319 69,553 74,083 70,306 5 (10,530) (15,335) Net current assets 63,553 54,971 Total assets less current liabilities 400,847 392,265 Income funds Unrestricted funds 389,318 380,398 Restricted funds : Resurrection Bikes fund 11,529 11,867 Total Funds 400,847 392,265 Creditors - amounts falling due within one year 2023 2022 |
Note £ £ £ £ Fixed assets Tangible assets 4 337,294 337,294 Current assets Amounts receivable 1,764 753 Cash at bank and in hand 72,319 69,553 74,083 70,306 5 (10,530) (15,335) Net current assets 63,553 54,971 Total assets less current liabilities 400,847 392,265 Income funds Unrestricted funds 389,318 380,398 Restricted funds : Resurrection Bikes fund 11,529 11,867 Total Funds 400,847 392,265 Creditors - amounts falling due within one year 2023 2022 |
|---|---|---|---|---|
| 400,847 | 392,265 | |||
| 389,318 11,529 |
380,398 11,867 |
|||
| 400,847 | 392,265 |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006.
No member of the company has deposited a notice, pursuant to section 476, requiring an audit for these accounts. The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its incoming resources and application of resources, including its income and expenditure for the financial period in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company. These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
The accounts were approved by the board on: 19 February 2024
…...............................................
Rev B Askew Trustee
Company registered number 07519541 (England & Wales)
8
KAIROS NETWORK CHURCH
Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2023
1 : Accounting policies : Company information:
Kairos Network Church is a private company limited by guarantee incorporated in England and Wales. The registered office is 2 Harlow Terrace, Harrogate, HG2 0PN
1.1 : Basis of preparation
The accounts have been prepared under the historical cost convention and have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice (Accounting and Reporting by Charities) issued in March 2005 and the Companies Act 2006.
1.2 : Tangible fixed assets and depreciation
Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life as follows :
| Freehold land: | - Not depreciated |
|---|---|
| Freehold buildings: | - Not depreciated |
2 : Trustees
One of the trustees, Mrs R C Wilkinson, received reasonable and proper remuneration for services provided to the charity. None of the other trustees (or any persons connected with them) received any remuneration during the accounting period. Normal out of pocket expenses were reimbursed as required and have been verified by the trustees.
| 3 : Employees | 2023 | 2022 |
|---|---|---|
| The average monthly number of employees during the period was | 2 | 2 |
| £ | £ | |
| Costs of wages and salaries | 21,637 | 27,787 |
There were no employees whose annual remuneration was £80,000 or more.
9
KAIROS NETWORK CHURCH
Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2023
| 4 : Tangible fixed assets Cost : As at 1 January 2023 Additions Disposals As at 31 December 2023 Depreciation : As at 1 January 2023 Charged during period As at 31 December 2023 Net book values : As at 1 January 2023 As at 31 December 2023 5 : Creditors : amounts falling due within one year : Independent examiner's fee Away giving Administrative expenses VAT PAYE / NIC payable Salaries Accruals 6 : Administrative expenses Administration salaries and expenses Support staff salary and expenses |
Land and buildings £ 337,294 - - 337,294 - - - 337,294 337,294 2023 864 8,387 - (200) 572 22 885 10,530 2023 15,373 - 15,373 |
Total £ 337,294 - - |
|---|---|---|
| 337,294 | ||
| - - - |
||
| 337,294 | ||
| 337,294 | ||
| 2022 864 14,067 - (56) 167 363 (70) |
||
| 15,335 | ||
| 2022 12,915 - |
||
| 12,915 |
10