**Report and financial statements For the year to 31[st] March 2023** 

_**Freedom Church is the operating name of Great Barton Free Church Limited**_ 

_**Registered company number 08364261 Registered charity number 1151616**_ 



**FREEDOM CHURCH** _Great Barton Free Church Limited Registered company number 08364261_ **Charity Information** _(as at the date of approval of the Trustees report)_ 

|**Status**|Registered as Great|Barton Free Church Limited|
|---|---|---|
||Charitable company|limited by guarantee|
||Registered company number 08364261||
||Registered charity number 1151616||
|**Trustees and Directors**|Mr M S Long||
||Mrs L R M Potter||
||Mr S Collins||
||Mrs L R Rollett||
||Mr T Harrington|(Chair)|
|**Leaders**|Mr M S Long||
||Mrs E A Long||
|**Governing Document**|Articles of Association adopted 2nd January 2013||
|**Principal Address**|Freedom Church||
||Mill Road||
||Great Barton||
||Bury St Edmunds||
||Suffolk||
||IP31 2RU||
|**Independent Examiner**|Robert Allin FCA||
||Milton Hall||
||Ely Road||
||Milton||
||Cambridge||
||CB24 6WZ||
|**Bankers**|Barclays Bank plc||
||Bury St Edmunds||
||Suffolk||
||IP33 1DY||
||Co-operative Bank||
||Southway||
||Skelmersdale||
||WN8 6WT||





**FREEDOM CHURCH** _Great Barton Free Church Limited Registered company number 08364261_ 

## **Year ended 31 March 2023** 

||**Page**|
|---|---|
|Trustees' annual report (incorporating the director's report)|**1-3**|
|Statement of financial activities (including income and expenditure account)|**4**|
|Statement of financial position|**5**|
|Notes to the financial statements|**6-14**|
|Independent examiner’s report|**15**|





**FREEDOM CHURCH** _Great Barton Free Church Limited Registered company number 08364261_ 

## **Report of the Trustees for the year ended 31 March 2023** 

The Trustees (who are also the directors of the Charity for the purposes of the Companies Act 2006) present their report along with the financial statements of the church for the year ended 31 March 2023.  The financial statements have been prepared in accordance with the accounting policies set out on pages 7 and 8 and comply with applicable law and charity accounting convention. 

## **Structure, governance, and management** 

The Trustees holding office during the year and since are: 

Mr T Harrington (Chair) Mrs L R M Potter Mrs L R Rollett Mr M S Long Mr S Collins 

Mr M and Mrs E Long have been the church leaders throughout the year and have developed a wider group of leaders responsible for different areas across the church. 

Mr Long is remunerated in his role as Church Leader and receives no emoluments as Trustee. Leaders’ remuneration is approved by the Trustees, a decision that excludes the Trustee/Leader from the quorum. Mrs Harrington remains on the staff team and is remunerate for her role in a pastoral capacity. 

During the year, no Trustee or connected person received remuneration, except as described above. 

## **Volunteers** 

The Trustees are truly grateful to all who give freely of their time in to volunteer in a variety of ways in the church. Particularly this year we have been blessed by an increasing number of volunteers serving through the community coffee shop on a regular basis. 

## **Activities in 2022/23** 

The new rhythm of meeting together is now well established being more intentional about gathering as family and providing a place for our local community to grow and be encouraged. 

The community outreach program in Great Barton continues to be developed principally via the conduit of the Freedom Community Cafe hosting a growing range of events and hosting groups including support for new born babies and their mothers, soft play for pre-school children, a youth cafe, and the dementia friendly ‘honeypot cafe’  which have been highly successful. 

Support for spiritual, emotional and mental well-being continues to be provided specifically through regular Alpha courses and the Kintsugi Hope program. 

All in all there has been an overall increase in the numbers of people who regard Freedom Church as their church. 

**1** 



**FREEDOM CHURCH** _Great Barton Free Church Limited Registered company number 08364261_ 

## **Report of the Trustees for the year ended 31 March 2023** _(continued)_ 

## **Ongoing developments** 

Looking forward, whilst the objectives of the church remain unchanged there will continue to be noticeable differences in the way the Church fulfils them: 

- There is now less emphasis on large weekly gatherings although opportunities for gathering will remain open for worship, teaching, and sharing of life experiences and testimony on alternate Sunday mornings. 

- There will be a much greater emphasis on gathering in smaller expressions of church where a greater level of support and encouragement can happen in a secure environment. 

- Extending the reach and support we give to the community in Great Barton showing God’s love in practical ways, in prayer and by being His light and voice locally; particularly through the Freedom Cafe and using opportunities to support local businesses through the Integrous Business hub. 

- Developing the wider mission of the Church through continued support of current initiatives and encouraging an ethos of whole life mission and social action amongst our members, including growing an awareness and Christian responsibility for diversity and ecological concerns. 

As the Freedom Café continues to grow in popularity and the ability to offer a range of light lunches, a separate trading entity will be established with the Church as 100% shareholder. 

## **Finance** 

In accordance with company law, the financial statements are prepared on the accruals basis. 

During the year total offerings, donations and gift aid increased to £116,510 from £111,767 in the previous year. 

In addition grant income was £5,000 (2022: £10,002) comprising Suffolk Giving Fund £3,000 and West Suffolk Council – Warm Spaces £2,000.  The trustees are grateful to the grantors for this funding. 

Other income increased dramatically to £70,960 (2022: £37,015). Significantly the income relates to the reinvigorated Café, now open to the local community and related community outreach groups and events. Hire of church premises has also increased. 

The Church employed two part-time Community Workers, mainly engaged running the Bury St Edmunds CAP Centre and a full time Community outreach worker to run Freedom Café community hub.. Salaries were also paid to Church Leaders and an Associate Leader and two part-time clerical staff. Total staff costs were £87,130 (2022: £66,056). 

At the end of the year the Church had unrestricted funds totalling £35,998 (2022: £31,905) of which £32,987 (2022: £25,134) is held as net current assets. In addition, the Church is holding £4,814 (2022: £4,968) for specific projects. 

## **Reserves Policy** 

The Trustees recognise that in normal circumstances income will match expenditure. Hence, it is general practice to maintain sufficient reserves to meet foreseeable expenditure for the month ahead. Unrestricted net current assets on 31[st] March 2023 represent about two month’s cover. The trustees consider the Church will remain a going concern for the foreseeable future. 

## **Risk Management** 

The Trustees have examined the major strategic and operational risks that the church faces and confirm that all major insurable risks are covered under church liability and all risks cover. Safeguarding and health and safety policies extensively updated have been kept under review. Contractual and financial risks are monitored on an on-going basis and appropriate action is taken as required. 

**2** 



## 

## 



## **FREEDOM CHURCH** 

## _Great Barton Free Church Limited Registered company number 08364261_ 

## **Statement of financial activities (Income & Expenditure) for the year ended 31 March 2023** 

|<br>**Note**<br>**Income and endowments**<br>Donations and legacies<br>**3**<br>Investment income<br>Charitable activities<br>**3**<br>**Total income**<br>**Expenditure**<br>Expenditure on charitable activities<br>**4**<br>**Total expenditure**<br>Net income/(expenditure) before transfers<br>Transfer Between Funds<br>**Net income and net movement in funds**<br>**Reconciliation of funds**<br>Total funds brought forward<br>**Total funds carried forward**<br>**10 to 11**|**2023**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**fundsTotal funds**<br><br>**£**<br>**£**<br>**£**<br>116,510<br>-<br>116,510<br>206<br>-<br>206<br>70,660<br>300<br>70,960<br>─────────<br>─────────<br>─────────<br>187,376<br>300<br>187,676<br>═════════<br>═════════<br>═════════<br>183,283<br>454<br>183,737<br>─────────<br>─────────<br>─────────<br>183,283<br>454<br>183,737<br>═════════<br>═════════<br>═════════<br>4,093<br>(154)<br>3,939<br>-<br>-<br>-<br>─────────<br>─────────<br>─────────<br>4,093<br>(154)<br>3,939<br>═════════<br>═════════<br>═════════<br>31,905<br>4,968<br>36,873<br>─────────<br>────────<br>─────────<br> <br>35,998<br>4,814<br>40,812||_2022_|
|---|---|---|---|
||||_Unrestricted_<br>_funds_<br>_Restricted_<br>_funds_<br>_Total funds_|
||||**_£_**<br>**_£_**<br>_£_|
|||||
||||_86,466_<br>_25,301_<br>_111,767_|
||||_5_<br>_-_<br>_5_|
||||_37,015_<br>_-_<br>_37,015_|
||||_─────────_<br>_─────────_<br>_─────────_|
||||_123,486_<br>_25,301_<br>_148,787_|
||||_═════════_<br>_═════════_<br>_═════════_|
|||||
||||_117,880_<br>_28,621_<br>_146,501_|
||||_─────────_<br>_─────────_<br>_─────────_|
||||_117,880_<br>_28,621_<br>_146,501_|
||||_═════════_<br>_═════════_<br>_═════════_|
|||||
||||_5,606_<br>_(3,320)_<br>_2,286_|
|||||
||||_3,894_<br>_(3,894)_<br>_-_|
||||_─────────_<br>_─────────_<br>_─────────_|
||||_9,500_<br>_(7,214)_<br>_2,286_|
||||_═════════_<br>_═════════_<br>_═════════_|
|||||
|||||
||||_22,405_<br>_12,182_<br>_34,587_|
||||_─────────_<br>_─────────_<br>_─────────_|
||||_31,905_<br>_4,968_<br>_36,873_|
||═════════<br>════════<br>═════════||_═════════_<br>_═════════_<br>_═════════_|



There have been no recognised gains or losses other than the net incoming and resources expended for the year to 31st March 2023 and the previous year. 

All incoming and expended resources relate to continuing activities. 

**The notes on pages 6 to 14 form part of these financial statements.** 

**4** 



## 

## 

||||||**2023**|||_2022_||
|---|---|---|---|---|---|---|---|---|---|
|||||**Unrestricted**<br>**funds**|**Restricted**<br>**funds**|**Total**<br>**funds**|_Unrestricted_<br>_funds_|_Restricted_<br>_funds_|_Tota/funds_|
||||**Not**|£|£|£|£|£|£|
|**Fixed assets:**|Tangible fixed assets|||3,012|3|3,015|6,771|107|6,878|
|Current**assets:**Debtors|||**8**|14,429|300|14,729|4,342|170|4,512|
||Bank and Cash|||30,280|4,861|35,141|27,360|4,909|32,269|
|||||--|--|--|--|--|--|
|Totalcurrentassets||||44,709|5,161|49,870|31,702|5,079|36,781|
||||||-|--|--|--|--|
|Liabilities:|Creditors due within one year||**9**|(11,722)|(350)|(12,072)|(6,568)|(218)|(6,786)|
|||||--|--|--|--|--|--|
|Netcurrent**assets**||||32,987|4,811|37,798|25,134|4,861|29,995|
|**Net assets**||||35,998|4,814|40,812|31,905|4,968|36,873|
|||||--|-|--|-|--|-|
|Totalfunds||10|to111|35,998|4,814|40,812|31,905|4,968|36,873|
|||||--|-|--|-|||
|_Unrestricted funds analysis:_||_General fund_<br>_Designated funds_|I|<br>_30,814_<br>_5,184_|||_21,289_<br>_10,616_|||





**FREEDOM CHURCH** _Great Barton Free Church Limited Registered company number 08364261_ 

## **Notes forming part of the accounts for the year ended 31 March 2023** 

## **1. General information** 

The charity is constituted as a company limited by guarantee registered in England & Wales. The registered office address, being the principal address, is shown on the Charity information page. 

## **2. Accounting policies** 

## **Convention** 

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 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 on a going concern basis. 

## **Going concern** 

There are no material uncertainties about the charity's ability to continue. Based on the adequacy of the charity’s reserves as at the balance sheet date, along with their knowledge of the charity’s ability to meet bills, payments and other liabilities as they fall due, the directors have a reasonable expectation that the charity has sufficient resources to continue to operate for the foreseeable future. In making this assessment the trustees have considered the impact of Covid-19 and have concluded that its impact on net income will not be material. 

## **Tangible fixed assets, depreciation and impairment** 

Tangible assets are capitalised if they can be used for more than one year, and cost at least £200. They are valued at cost and depreciated on a straight line basis; property improvements by 20% p.a. and equipment by 25% p.a. An annual impairment review is done of all fixed assets and, where required, the assets are written down to fair value. 

## **Fund accounting** 

- In accordance with the SORP, funds are accounted for as follows: 

- Unrestricted funds comprise accumulated surpluses and deficits on the general fund and designated funds. The funds are available for use at the discretion of the trustees in furtherance of the Church’s objectives 

- Designated funds are those funds designated for particular purposes or projects at the discretion of the trustees. 

- Restricted funds are created when grants or donations are made for particular purposes, the use of which is limited to those purposes. 

## **Incoming resources** 

These are included in the Statement of Financial Activities (SoFA) when: 

- the charity becomes entitled to the resources; 

- the trustees are virtually certain they will receive the resources; and 

- the monetary value can be measured with sufficient reliability 

Where incoming resources have related expenditure (as with income from events) the incoming resources and related expenditure are reported gross in the SoFA. 

Grants and donations are only included in the SoFA when the Church has unconditional entitlement to the resources. 

Incoming resources given under the Gift Aid scheme are included in the SoFA inclusive of the recoverable tax. The tax to be reclaimed from HM Revenue &Customs is accounted for as a debtor. 

**6** 



**FREEDOM CHURCH** _Great Barton Free Church Limited Registered company number 08364261_ 

## **Notes forming part of the accounts for the year ended 31 March 2023** _(continued)_ 

## **2. Accounting policies** _**(continued)**_ 

## **Incoming resources (** _**continued)**_ 

Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. 

Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor. 

Donated services are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. 

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. 

## **Expenditure** 

Liabilities, including irrecoverable VAT, are recognised as soon as there is a legal or constructive obligation committing the Church to pay resources. 

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. The basis of allocation is shown in note 4.1 to these financial statements. 

## **Pension commitments** 

The Church pays employers contributions into a group pension defined contribution scheme for its employees in accordance with the workplace pension regulations. Contributions are accounted for in the SoFA when payable. The assets of the scheme are held entirely separately from those of the Church. 

## **Financial instruments** 

All financial instruments are basic financial instruments initially recognised at cost and subsequently measured at the lower of cost and net realisable value or likely liability. Such assets and liabilities are not discounted. 

## **Taxation** 

The company is a registered charity and is exempt from taxation under the Income & Corporation Taxes Acts. The company is not VAT registered. 

Gift Aid tax relief claims and allowance under the Gift Aid Small Donations Scheme are made on relevant offerings and other giving. 

## **Cashflow statement** 

The company has taken advantage of the exemption provided by the FRS 102 SORP and has not prepared a Cash Flow Statement for the year. 

## **Critical accounting estimates and areas of judgement** 

The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period. 

**7** 



**FREEDOM CHURCH** _Great Barton Free Church Limited Registered company number 08364261_ 

## **Notes forming part of the accounts for the year ended 31 March 2023** _(continued)_ 

## **3. Incoming resources** 

## **3.1 Analysis of offerings and donations** 

|Offerings and donations<br>Grants (note 3.2)<br>Tax recoverable|**2023**|
|---|---|



## **3.2 Grant income** 

The Church received income from grants as follows: 

|Suffolk Community Foundation<br>- Harris Family Fund<br>- Suffolk Giving Fund<br>West Suffolk Council – Warm Spaces<br>The Tudwick Foundation<br>West Suffolk Council Covid Emergency Grant<br>Great Barton Parish Council|**2023**|
|---|---|



## **3.3 Analysis of other incoming resources** 

|Premises income<br>Outreach<br>Freedom Café<br>Freedom Tots<br>Community events – Fireworks evening<br>Other community events<br>Youth and young church events<br>Sundry income|**2023**|
|---|---|



**8** 



**FREEDOM CHURCH** 

_Great Barton Free Church Limited Registered company number 08364261_ 

## **Notes forming part of the accounts for the year ended 31 March 2023** _(continued)_ 

## **4. Analysis of the costs of Church activities** 

|**Analysis of the costs of Church activities**||
|---|---|
|**2023**<br>**Ministry**<br>**Mission**<br>**Outreach**<br>**Total**<br>£<br>£<br>**£**<br>Staff costs, travel and training<br>51,109<br>-<br>34,073<br>85,182<br>Speakers and resources<br>1,239<br>-<br>-<br>1,239<br>Freedom Café cost of sales & overheads<br>-<br>-<br>29,611<br>29,611<br>Catering, clubs & events<br>2,307<br>-<br>6,272<br>8,579<br>Youth and young church<br>821<br>-<br>-<br>821<br>Donations and giving<br>(note 4.2)<br>15,200<br>11,303<br>26,503<br>Sundry expenses<br>551<br>-<br>368<br>919<br>Apportionment of:<br>Property overheads<br>(note 4.1)<br>11,492<br>-<br>7,663<br>19,155<br>Support costs<br>(note 4.1)<br>7,035<br>-<br>4,693<br>11,728<br>─────────<br>─────────<br>─────────<br>─────────<br>74,554<br>15,200<br>93,983<br>183,737<br>═════════<br>═════════<br>═════════<br>═════════|_2022_|
||_Total_<br>_£_<br>_62,125_<br>_541_<br>_11,869_<br>_10,448_<br>_721_<br>_26,691_<br>_243_<br>_20,644_<br>_13,219_<br>_─────────_<br>_146,501_<br>_═════════_|



## **4.1 Analysis of property overheads and support costs across Church activities** 

|Property:<br>Rent<br>Utilities<br>Insurance<br>Cleaning<br>Maintenance<br>Depreciation<br>Support:<br>Staff costs and training<br>Accountancy and bookkeeping<br>Postage, printing & stationery<br>Telephone, internet & computer<br>Subscriptions<br>Independent Examiners fee<br>Sundry expenses|**2023**|
|---|---|



Property and Support overheads are apportioned to church activities; 60% to ministry and 40% to outreach (2022: 60% ministry and 40% outreach). 

**9** 



**FREEDOM CHURCH** _Great Barton Free Church Limited Registered company number 08364261_ 

**Notes forming part of the accounts for the year ended 31 March 2023** _(continued)_ 

## **4. Analysis of the costs of Church activities** _**(continued)**_ 

## **4.2 Analysis of mission giving (grants)** 

|Missionary support<br>Relief of poverty and support<br>_Missionary support_<br>_Relief of poverty and support_|**2023**|
|---|---|



The Church supports missions and missionaries in the UK and internationally and has done so for a number of years. Whilst some of this support has no end date, the Trustees do review giving on at least an annual basis and they have not communicated open-ended commitments.  They are confident donees would not consider there are any such commitments. As such, the arrangements do not constitute future constrictive obligations. 

Included above are contributions of £7,800 (2022, £7,800) from the Church to Christians Against Poverty (CAP) under a partnership agreement which provides for a local debt counselling and support centre (Bury St Edmunds CAP Centre). Under the agreement, the contribution is reviewed annually by the Church trustees under guidance from CAP. In the  event of the closure of the Centre, the Church has a contractual obligation to pay £100 per month for twelve months from the date of termination. 

In addition, giving to other charities amounting to £1,000 or over annually and included in the total above is as follows: 

|Skylark International<br>Aid to the Balkans UK (A2B)<br>Kintsugi Hope Project<br>**Staff Costs**<br>Gross wages, salaries and benefits in kind<br>Employer’s National Insurance costs<br>Pension costs<br>Total staff costs|**2023**|
|---|---|



**5. Staff Costs** 

The average number of staff employed during the year was 8 (2022: 7) On a full-time equivalent basis it was 4 (2022: 3). 

**10** 



**FREEDOM CHURCH** _Great Barton Free Church Limited Registered company number 08364261_ 

**Notes forming part of the accounts for the year ended 31 March 2023** _(continued)_ 

## **6. Trustees remuneration and related party transactions** 

Excluding reimbursed out of pocket expenses wholly in respect of Church operating costs, there were no payments made to the Trustees and Directors during the period in their capacity as Trustees and Directors of the Church except as disclosed below. 

As provided by the Church Articles of Association, Mr M Long, being executive Trustee and Director and his wife were employed as Church Leaders (key management), and in that role, they are remunerated by the Church. During the year remuneration paid excluding employer pension contributions was; Mr M Long: £14,370 (2022: £11,899) and Mrs E Long: £14,370 (2022: £11,899). In addition, employers pension contributions of £719 each were paid on behalf of both Mr and Mrs Long (2022: £422). 

Mr T Harrington is also a director of Skylark International Community that provide support and spiritual oversight to Freedom Church. During the year the Church paid a tithe of £8,560 to Skylark International Community (2022: £8,647). 

Mrs S Harrington continues to be remunerated as Associate Leader. During the year remuneration paid excluding employer pension contributions was £11,475 (2022: £10,724). In addition, employers pension contributions of £574 were paid on her behalf (2022: £259). 

## **7. Fixed assets** 

## **Church buildings** 

The land and buildings the Church occupies are not capitalised in these accounts as legal title and significant rights and obligations as regards the assets rest with the trustees of a separate trust, known informally as the Land Trust. The trustees of the Land Trust, who are members of the Church, are obliged to ensure the land and buildings are used for purposes consistent with the objects of that trust The Church is the main tenant. Whilst no rent is charged, the Church is responsible for insurance, maintenance and all running costs. Any improvement expenditure, whilst financed by the Church is subject to the approval of the Land Trustees. 

In 2019 the Land Trustees leased the Church hall roof to West Suffolk Council for the installation of a solar photovoltaic array. The Church benefits from a reduction in the cost of electricity used. 

**11** 



**FREEDOM CHURCH** _Great Barton Free Church Limited Registered company number 08364261_ 

## **Notes forming part of the accounts for the year ended 31 March 2023** _(continued)_ 

## **7. Fixed assets** _**(continued)**_ 

|**Fixed assets****_(continued)_**||||
|---|---|---|---|
|**Assets capitalised**|**Property**|**Equipment**|**Total**|
||**improvements**|||
|**Cost**||||
|At 1 April 2022|15,169|28,238|43,407|
|Additions|-|-|-|
||────────|────────|────────|
|**At 31 March 2023**|15,169|28,238|43,407|
||════════|════════|════════|
|**Depreciation**||||
|At 1 April 2022|13,760|22,769|36,529|
|Charge for the year|656|3,207|3,863|
||────────|────────|────────|
|**At 31 March 2023**|14,416|25,976|40,392|
||════════|════════|════════|
|**Carrying amount**||||
|**At 31 March 2023**|753|2,262|3,015|
||════════|════════|════════|
|At 31 March 2022|1,409|5,469|6,878|
||════════|════════|════════|



## **8. Debtors** 

|Recoverable taxation<br>Other debtors and prepayments|**2023**|
|---|---|



## **9. Creditors** 

|PAYE and social security<br>Accruals and deferred income<br>Other creditors|**2023**|
|---|---|



**12** 



_Great Barton Free Church Limited Registered company number 08364261_ 

## **FREEDOM CHURCH** 

## **Notes forming part of the accounts for the year ended 31 March 2023** _(continued)_ 

## **10. Unrestricted Funds** 

|**10. Unrestricted Funds**||||||
|---|---|---|---|---|---|
||**Balance at**|**Income**|**Expenditure**|**Transfers**|**Balance at**|
||**31/03/2022**||||**31/03/2023**|
||**£**|**£**|**£**|**£**|**£**|
|General Fund|21,289|186,786|<br>177,261||**30,814**|
|Designated Funds:||||||
|Community events|402|-|<br>-||**402**|
|Mission fund|8,977|225|<br>5,494||**3,708**|
|Good Neighbour Scheme|952|-|<br>-||**952**|
|Youth Mission Fund|285|365|<br>528||**122**|
||─────────|─────────|─────────|─────────|**─────────**|
||31,905|187,376|<br>183,283||**35,998**|
||═════════|═════════|═════════|═════════|**═════════**|
|In the previous year the movements in the charity’s unrestricted funds were as follows:||||||
||_Balance at_|_Income_|_Expenditure_|_Transfers_|_Balance at_|
||_31/03/2021_||||_31/03/2022_|
||_£_|_£_|_£_|_£_|_£_|
|_General Fund_|_17,438_|_93,503_|<br>_82,209_|_(7,443)_|_21,289_|
|_Designated Funds:_||||||
|_Freedom Café_|_–_|_18,961_|<br>_23,248_|_4,287_|_–_|
|_Community events_|_–_|_11,022_|<br>_9,023_|_(1,597)_|_402_|
|_Mission fund_|_3,730_|_–_|<br>_3,400_|_8,647_|_8,977_|
|_Good Neighbour Scheme_|_952_|_–_|<br>_–_|_–_|_952_|
|_Youth Mission Fund_|_285_|_–_|<br>_–_|_–_|_285_|
||_22,405_|_123,486_|<br>_117,880_|_3,894_|_31,905_|
||_═════════_|_═════════_|_═════════_|_═════════_|_═════════_|



The Community events funds are for the running of the reinvigorated church outreach programme to provide a local community hub. 

The Mission fund is income set aside to support home and overseas missions. Donations are made to missionary charities and to individuals working in Christian mission. All grants are considered and approved by Trustees. 

Good Neighbour Scheme commenced early in 2016/17 being a small structured group of volunteers offering help and support to fellow residents in need. 

Youth Mission Fund was established to assist with the travel costs of young people from the Church working in Christian missions. Grants are considered by the Leaders. 

## **11. Restricted Funds** 

|**Restricted Funds**||||||
|---|---|---|---|---|---|
||**Balance at**|**Income**|**Expenditure**|**Transfers**|**Balance at**|
||**31/03/2022**||||**31/03/2023**|
||**£**|**£**|**£**|**£**|**£**|
|Bury St Edmunds CAP Centre|1,284|-|<br>104||**1,180**|
|Gift Day Fund|813|-|<br>-||**813**|
|Hardship Fund|1,185|-|<br>250||**935**|
|Kintsugi Hope Project|511|-|<br>100||**411**|
|Vision Offering|692|-|<br>-||**692**|
|Bible Fund|126|-|<br>-||**126**|
|Outreach Activities|282|300|<br>-||**582**|
|House on The Hill|75|-|<br>-||**75**|
||─────────|─────────|─────────|─────────|**─────────**|
||4,968|300|<br>454||**4,814**|
||═════════|═════════|═════════|═════════|**═════════**|



**13** 



**FREEDOM CHURCH** _Great Barton Free Church Limited Registered company number 08364261_ 

## **Notes forming part of the accounts for the year ended 31 March 2023** _(continued)_ 

## **11. Restricted Funds** _**(continued)**_ 

In the previous year the movements in the charity’s unrestricted funds were as follows: 

||_Balance at_|_Income_|_Expenditure_|_Transfers_|_Balance at_|
|---|---|---|---|---|---|
||_31/03/2021_||||_31/03/2022_|
||**£**|**£**|**£**|**£**|**£**|
|_Freedom Café – giving fund_|_–_|_7,366_|<br>_1,652_|_(5,714) _|<br>_–_|
|_Bury St Edmunds CAP Centre_|_6,078_|_12,256_|<br>_19,175_|_2,125 _|<br>_1,284_|
|_Gift Day Fund_|_214_|_1,959_|<br>_1,360_|_– _|<br>_813_|
|_Hardship Fund_|_3,381_|_203_|<br>_2,399_|_– _|<br>_1,185_|
|_Kintsugi Hope Project_|_785_|_1,013_|<br>_2,412_|_1,125 _|<br>_511_|
|_Vision Offering_|_866_|_2,229_|<br>_973_|_(1,430) _|<br>_692_|
|_Bible Fund_|_160_|_–_|<br>_34_|_– _|<br>_126_|
|_Outreach Activities_|_373_|_–_|<br>_91_|_– _|<br>_282_|
|_House on The Hill_|_75_|_–_|<br>_–_|_– _|<br>_75_|
|_Special offerings for other charities_|<br>_250_|_275_|<br>_525_|_– _|<br>_–_|
||_─────────_|_─────────_|_─────────_|_─────────_|**_─────────_**|
||_12,182_<br>_═════════_|_25,301_<br>_═════════_|<br>_28,621_<br>_═════════_|_(3,894) _<br>_═════════_|<br>_4,968_<br>**_═════════_**|



Freedom Café Giving Fund received gifts made specifically to help establish Freedom Café community hub. 

The restricted Mission fund receives income given specifically to help local and overseas missions. Donations are made to missionary charities and to individuals working in Christian mission in accordance with donors wishes subject to Trustees approval. 

Bury St Edmunds CAP Centre operates in partnership with national charity, Christians Against Poverty, to provide debt counselling and befriending to those in the local community struggling with debt and financial hardship. Activities are largely concentrated in Bury St Edmunds and surrounding villages. 

Gift Day fund church appeals to bless those in the local community with whom church members work or help. 

The Hardship fund is a special appeal to assist and bless those particularly hard hit or struggling financially due to covid-19 restrictions or ill-health. 

Kintsugi Hope Wellbeing Project commenced in February 2021 and facilitates, through virtual and physical peer-mentoring groups, a safe space for people who feel or have felt overwhelmed by mental or emotional health challenges, providing tools for self-management. 

Vision fund is a special offering made for the enhancement of Church facilities to resource and support the Church Vision to provide a focus for the local and wider community. Fund resources applied to capital expenditure is transferred to the general fund as capital projects are completed. Such expenditure is depreciated within the general fund according to the charity’s accounting policy. Capital assets transferred in 2021/22 amounted to £1,430 (2021: £nil). 

The Bible Fund was established to provide support where cost is a barrier to purchasing a bible. 

Outreach Activities. With the permission of the donor, the Gospel on the Green fund which was established some years ago to support open air ministry and outreach events held at Beyton and Thurston has now a wider remit covering any outreach events or activities. 

Special offerings to other charities represent donations received in response to appeals on behalf of other charities. The amounts are passed directly to the charities concerned. 

**14** 



**FREEDOM CHURCH** _Great Barton Free Church Limited Registered company number 08364261_ 

## **Independent Examiner’s Report for the year ended 31 March 2023** 

I report to the trustees on my examination of the financial statements of Great Barton Free Church Limited ('the charity') for the year ended 31 March 2023. 

## **Responsibilities and basis of report** 

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’). 

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the 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** 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or 

2. the financial statements do not accord with those records; or 

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or 

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 


Robert Allin FCA Independent Examiner 

Milton Hall, Ely Road Milton, Cambridge, CB24 6WZ 

22[nd] December 2023 

**15**