2023-09-30-accounts

Charity Registraiion No. 1152197 EBENEZER BAvfisT CHAPEL FINANCIAL sfATEMENTS FOR THE YE4R ENDED 30 SEPTEMBER 2023 Contents: Pagel-2 Trustees Report Page 3 Independent Examiners Report Page 4 Statement of Financial Activities Page S Balance Sheer Page6-9 Notes to the Accounts

Page I EBENFZER BAvfisr CHAPEL TRu￿EEs REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 The trustees have pleasure in presenting their report and the Finanaal Statements of the Chapel forthe yearended 30 September 2023. Reference and Administrative De￿lIS The Chapel is a Registered Charity no. 1152197. The address is: Station Road, Old Hill. CiadiLy HLath, Wis1 Midlands B64 6PA. The chariry trustees for the purpose of these account% comprise the Pastor & Deacons of the church. The trustees during the year were a5 lollows: Pastor.. Tholnas Hayward lohn Smith Marcus Martin Andrew Martin Ben Sheldon Paul Sionelake. Secretary Paul Hickman Strurture. Governance and Management The Church is constituted as an independeni church. and the governing document is a Trust Deed. 'I'he Pastor and Deacons are elected by the Church Meetin& and are responsible lor leadership olthe church. Proper accnunts have been kept which disclose at any tirne the financial position of the Church. Reasnn2ble steps have been taken to ensure the prevention and detection of fraud and other irregularities and to provtde rea%onable assurdnce that: l. The Church 15 operating efficiendy and eflectively- 2. As"sets are safeLiuarded against unaurhorised ￿se or disposition: 3. Proper records are maintained and financial information used with the Church or for publicats'on is reliable- 4. Tlie Church complies with relevant law5 2nd regulations: 5. The systems of control are designed to provide reasonable. but not absolute. assurance again.st Tnaterial mi%.%tatcmcnt or loss. These include: (a] PeriodiL considerdiion by the Trusrees of the financial results: (b) Delegation of authoriry and segregation of duties; (c) Identification and management of risk& Objectives and Artivities The Church's aims are to spread the gospel of the IA)rd lesus Christ and to edify the congregation through the preaching 3T]d teaching of the Word of God. the circulation of good Christian literature. and the support of missionary endeavour at home and abroad.

Page 2 EBENYIER BAP￿￿ CHAPEL TRusfEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 {ConL) Achievements and Performance During the year under review the Chapel's activities were back to normal after the pandemic. wirh in-person meetings and services, and a higher level of Sunday Schoul oufings, etc H()wever, Ihe services continue to be published on YouTube to enable those who are unable to Itend in person to access them. In ￿nYIn0 out its activities in the year under review. the trustees have had regard to the public benefit guidance issued by the Charity Cornmission, and are satisfied that the activkties mcntioned above have all been for the public benefiL Financial Review Funds were used to pay the Pastor's salary and expenses, to pay for the maintenance and running of the Chapel. to support Missionary organisations, to provide literature and to fund various outreach activities. As shown in the Staiemenl of Financial Activities on page 4, there was a deficit of unrestricted ftiinds of approximately £20.600 {2022: deficit £23.600). This was largely owing to a much large levL.I {)[ grants to missions. The state of affairs of the Chapel is considered ro be satisfactory. ThL Tru.stce% regularly review the reserves of the Chapel. to ensure diar sufticient liquid funds are available to meei on80ing obligarions. On behalf of the Trustees P E Hickman Date: 28 March Z024

Page 3

INDEPENDENT EXAMINERS REPORT

TO THE TRUSTEES OF EBENEZER BAPTIST CHAPEL

I report on the accounts of the Church for the year ended 30 September 2023, which are set out on pages 4 to 9.

Respective responsibilities of trustees and independent examiner

The church's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year (under section 44(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.

It is my responsibility to:

• Examine the accounts under section 145 of the 2011 Act;

• To follow the procedures laid down in the General Directions given by the Charity

• Commissioners under section 145 (5) (b) of the 2011 Act; and

• To state whether particular matters have come to my attention.

Basis of independent examiner's report

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

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that, in any material respect

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• the accounts did 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.

D C S Cooke MA (Oxon) FCA FCIE David Cooke & Co 5 Briar Close Banbury OX16 9DS 9 April 2024

Page 4 EBENEZER BAmsf CHAPEL stATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2023 Vwestri￿ Restrirted 2022 Incoming Resources Voluntary incotne Charitsble Artivities Inve%tment inLvme Urher incomc Total incoming resources 72M04 6JMO 79W 70.549 S.219 75.768 90 753 1.091 74.648 753 1.091 81.488 197 197 3.383 6.840 74.219 5.219 Rèsoknrces e4)ended Charitsble Artivities 96.091 8.174 1(M265 97.416 11.556 108,972 Net MovemeDtof Re5ource5 ill the Year (21,443) (1334) (22.777) (23.197) [6.3373 129.5341 Trnnsfer between Funds 807 (807) [407) 407 (20.636) (2,1411 (22.777) 123.6041 15.9301 129.5341 Funds brouKht fonvard 68237 6.420 74.657 91.PAI 12.350 104,191 Funds carried fonrard 47,601 4.279 51.880 68.237 6,420 74.657 The notes on pages 6 to 9 fom partof these financial staternenls.

Page 5 EBENEZER BA￿ll￿ CHAPEL BALANLE SHLET A5 AT 30 SEvfEMBER 2023 Restricted 2022 FIXED ASSETS 13.823 I3￿3 18.431 CURRENT A&SFrs Cafh ai Ltank & in hand: CurreniA(tount InvestmentAccount Mis%ion Accouni Nationwide Building Society Cash Gi(t Fund- School Accouni 1.758 7.232 1.758 10,693 818 26.672 1.587 8555 498 41.010 1.587 14.CJ75 498 41,OlU 3.461 818 6.420 26.672 35.663 4.279 39.942 6.420 58.071 LESS: CREDITORS: Due within one year 1.885 1.885 1045 1.84S Net Currenr Assets 33.778 4,279 38.057 49006 6,420 56.226 NET ASSETS 47.601 4.279 SI￿80 6.420 74,6.57 Vinanced by: RESERVES Net Funds 47,601 4,279 51.880 68.237 6.420 74,657 Approved by the tnjstees on 28 March 2024 P E Hitkman, Tredsurer The notes on pages 6 to 9 forni part of th(se financial statements.

Page 6 EBENEZER BAPTI￿ CHAPEL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEFfEMBER 2023 l. Atcountlng Po15aes Thc following accounting w>licies have been used consistently in deallng wtth items which are considered marcrial in relation to the ihaFtty's financial sratement& Ra%1.4 of ac ountin The fiTrJnLial statements have becn prcparcd under the historical co%tconvention and in accordance with ',Iccounting and Reporting by Charitie%: %r2temeTrt of Recommended Prdeiice applÉcable to charities prepJrinK their accounts in accordance with the Financial Reporting Standard applicable in the UK dnd Republic of Ireland (FR5102)- (Js amended for accounting pen.ods commencing from 1 lanuary 20161- The Chur¢h is a Public Benefit Entity as defined by FRSIO2. At the rime of approving the accounts. the Truste5 have a reasonable expectaiion that the charity has adequate resources 10 continue in operational exÉstence for the forefeeable future. Thu5 the Trusiees continue to adopt the RoinK concern basis ofaccounting in preparing the acrount& Incomin Resourc Donations represent cash reeeiyed during the year. including tax repRymenLs received. Chtirit2ble Activities Income comprises income fmm vario￿% acttvitkes such as the church holiday. Investment income comprises interest received from mow in deposit accountK The c05t gf%enerJting funds are costs inojrred in promoting the Church aDd its work Charitsble Activities F.xpenditure cotnprises all expendilure dirertly re13tLxl io tho Church's obj￿1￿. It incliides l)oth cnst% r.In ho illntstvd diroaly t(J %uch 2divitiL% and tho%e costs of an indirert namre nece5fary to support the¥n. itLcluding 5UPPOrt Jnd governance rost& The Chapcl building 15 a hasrorir a&%et. No waluation 513tement is induded in the accounts as significant co.%ts are Ertvolved in obraining such a valuation. which are onerous compared with the additional benefit derived by the uscrs ofthe arcounts in assessing the trus￿eS. stewardship ofthe asset& FixLxI assets below an original cost of £i.000 arc nor capitslised. Ikpreciarion is pmvided on all other fixed 055et% Èn order to wriie otrthe cost less estimated residual value, on a reducing baL￿ce basis, over (heir expected useful lives. at the followin8 annual raies.. Fixtures & FÈttin Moror vehicle5 25% 25%

PJRe 7 EBENEZER BAPTI￿ CHAPEL NOTES TO THE AccouKfs FOR THE YEAR ENDED 30 SEFTEMBER 2023 (ConL) unre￿o¢d RestriL-ted 2023 Vnre5trI￿ RestriL2Ld 2022 2. Clwitable Activitie Ministerial experL%es [-see note 3) Sunddy Sihool experts Minibus expenses Chapel equLiiment& maintenance Lighi Heat & Water Telephone In8urJftce 40.02S 4.874 4.901 5.695 2.948 1.766 41.791 4￿74 4.901 5.695 Z.948 660 37.870 6,631 4.255 23.886 3.408 5.955 43,825 6,631 4,255 3,408 1.171 28.568 1.043 341 1.102 10.370 2.688 325 6.144 187 550 1,102 15,971 2,688 Missions & Gift5 (see note 4) Postag¥ & Slationery Bank iharges Depreciarirjn Subscriptions & Miscellaneous expenses Independent Examination 6,408 34.976 1.043 341 5,601 4.608 707 6.IH 187 707 550 550 96,091 8.174 10426S 97.416 11.556 108.972 3. Minirterial expenses Pastor's salary Pension costs Pasior's cxpcnses Visiting preachers 35.304 834 2.442 1.445 35304 834 4.208 1.44S 32.525 2.321 1.894 1.130 2,321 7,849 1,130 1.766 5.955 40,025 1.766 41.791 37.870 S.Y55 4. Payments to/for Missions Arnienia Appeal Barnabas fund Lare Sri Lanka Lherith Trust r.hristian Heritage Trnst Lhristian Publiratiuns EvJnRelical Times (Jrace Baptist Trust King Alfred School Pasior D Mnrlan MombJsJ Mission Ver%i)nal gifts- l & N Rnhinson Roundwood Tn Salisbury Reformed Seminary sovereign Grace Union Sri ianka Trinitarian Bible Society 2.OUO 2,000 60 I,oou 320 720 60 1.000 320 720 720 1.000 135 20 1.000 1.155 3.032 2.627 1,500 1.141 400 383 1510 500 18.592 1,141 60 720 135 ioi 101 20 771 1.749 1.977 1500 1.141 790 590 1.380 1283 6SO 2.040 2.500 2,040 2500 1.200 1,200 383 1,310 500 15.977 200 1.000 1.000 2.61S 1.141 Ukraine Appeal Water Aid 1.000 60 2.590 3,59U 60 60 28.568 6.408 34.976 10.370 S.601 15.971

Page 8 NOTES TO THE ACCOUNTS FOR171E YLIR ENDED 30 SEFfEMBER 2023 (ConL) 5. Fixed Assets Fixtures & Fiitin Moror Vehicles 2023 Fixture. & Filtin Mntor Vehicles 2022 Total f.OSL Brought forward Additions Disposals C.2rried fokward 8,722 35.507 44.229 8.722 -28.884 12.345 12,345 17.0001 17,0001 8,722 35,507 44,229 8.722 35.507 M.229 reuation BrouxhL f(>rward LharBe forthe year Written out on disposals farried furward 6.878 461 18,920 4,147 25.798 4.608 6.263 615 20.274 5529 6,883 26.537 6.144 (6,883) 23.067 30.406 6.878 18.92Q Net Bookvalue Carried forward 1.383 12.440 13,823 16,587 18.431 Broughi forward 16.587 18,431 2,459 9,888 6. Funds The Unrestrirted Fund is the fAeneral Fund. used forthe general pUry￿Se$ ofthe Church. The Restricted Funds forthe year were as rollov￿. f Recekved Paid Transfer Balc Evangeli(31 Times Pastor's removal / mttnse Fuod Morlan. D Sri Lanka UFM Worldwide Ukraine Fund 139 (135) (1,766) [4) 6￿45 4.279 312 200 72 (20U) (4548) (1.141) 375 (875J 1.141 6.420 1).840 11,174 8071 4.279 7. Creditors Vrtrtstrirted Restrieted ZOZ3 Funds Restrirted 2022 und Taxes and %ocial security Pension contrihuttons Other creditor% and aCCn￿lS 579 579 189 1.117 539 539 189 1.117 1,845 1.117 1.885 1.117 1045

Pa8e Y EBENEZER BAPTI￿ CHAPEL NOTES TO THE ACCoUP￿s FOR THE YEAR ENDED 30 SEiYfEMBER 2023 (Cont) Nonc ofthc tru5ttt5 re￿IVed any remuneraknon for theirwork a5 tru5tee& The pastor. MrT l Haywothl. received a saiaryand e4)etL%es for his work as pastor. as shown in note 4 above. 9. Related parties A majority of the trustees ofthe chapel fom a majority of the trustees of The Cherith Trust (Registered Lharity no. 1147262). There were no related p3rty transartions in the year under review. apart from the restricted fund donations re￿ived by the church which were passed ort to the TrnsL