## **FREEDOM CHURCH CHESTER**
## **ALSO KNOWN AS NEW FRONTIERS CHESTER**
## **REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MAY 2022**
## FREEDOM CHURCH CHESTER
|Page|3-4|Report of the Trustees|
|---|---|---|
|Page|5|Independent Examiners Report|
|Page|6|Income & Expenditure Account|
|Page|7|Statement of Assets and Liabilities|
|Page|8|Notes to the Financial Statements|
2
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2022
The Trustees present their report with the Financial Statements of the charity for the year ended 31 May 2021
## **REFERENCE AND ADMINISTRATION DETAILS**
Registered Charity No. 1154404
## **Principal Address**
Chester City Mission, 6 Hunters Street, Chester, CH1 2AR
## **Trustees:**
Mr Keith Cooper Mrs Hannah Lawrie Dr Emma Beddoes
## **Independent examiner**
Mr David Scotland (retired FCMA, CGMA), 265 Chester Road, Whitby, Cheshire. CH66 2NZ
**STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Constitution**
## **OBJECTIVES, AIMS AND ACTIVITIES**
The primary aim of the trust is to support the work of the Christian church to advance the Christian faith in accordance with the statement of beliefs in such ways and in such parts of the United Kingdom or the world as the trustees from time to time may think fit. To relieve sickness and financial hardship and to promote and to preserve good health by the provision of funds, goods or services of any kind, including the provision of counselling and support in such parts of the United Kingdom or the world as the trustees from time to time may think fit. To advance education in such ways and in such parts of the United Kingdom or the world as the trustees from time to time may think fit.
Freedom Church is based on the teaching of the Bible. We strive to be a worshipping, spirit-filled community where the evidence is lives being changed. We value home, church and work life equally and view all of these as valuable in God's Kingdom. Together we want to love and bless the city and beyond, we feel the best way to achieve this is to be God's hands, feet and mouth, empowered by the Holy Spirit and doing the things that Jesus Christ would do if He were physically here in Chester.
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We strive to be a church on a mission, one which reaches the people of Chester with the love of God and which grows by planting more churches.
## **INDUCTION AND TRAINING OF NEW TRUSTEES**
The trustees are briefed regarding the Freedom Church, its objectives, aims and obligations in relation to the charity.
## **Risk Management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud or error.
## **ACHIEVEMENT AND PERFORMANCE**
The results for the period are set out on pages 4 and 5.
## **Charitable activities**
This year we have been looking for continued growth as well as consolidating our fellowship.
We continue to meet regularly on Sunday mornings at 10.30am with additional weekly & fortnightly prayer meetings. Also the disciple group which meets on a Tuesday for teaching and discussions has been established to convey the word of God.
## We meet in person and stream services online.
We have established a broad based leadership team across all areas of church activity. Four Elders were appointed in September 2021.
## **Food Bank**
The Food Bank was started in November 2021 to provide food but also support to those in need in the community.
.
## **Youth and Children**
Youth meet regularly during term times and we also hold activities for children. This involves appropriate age related teaching, singing and fun activities.
## **Outreach and Evangelism**
Outreach into Crewe and Nantwich continued during the year with regular services.
We also conduct other outreach activities in Chester market and run the Alpha training course which is open to all.
## **Future Plans**
Facilities continue to be improved but further development is planned for the coming year to the building structure which relies on the support of the Chester City Mission to grant their consent.
Approved by order of the trustees on 13th December 2022 and signed on its behalf by:
Keith Cooper - Trustee ………………………………………………………………..
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## **Independent Examiner's Report to the Trustees of Freedom Church Chester**
I report on the receipts and payments account and statement of assets and liabilities of the Freedom Church Chester for the year ended 31 May 2021 which are set out on pages 6-7.
## **Respective responsibilities of the trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the charities Act 2011 and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act
- follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
- state whether particular matters have come to my attention
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. This included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.
Consideration of any unusual items or disclosure in the accounts are also recorded upon and presenting these for explanation to the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required for a full audit and consequently no opinion is given whether the accounts present a 'true and fair view' and the report is limited to those
## Independent examiner's statement
In connection with my examination, no matter has come to my attention:
1. Which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
2. To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
D Scotland (retired FCMA, CGMA)
265 Chester Road, Whitby, Cheshire. CH66 2NZ
23rd November 2022
5
FREEDOM CHURCH CHESTER
## **INCOME & EXPENDITURE ACCOUNT FOR THE PERIOD ENDING 31 MAY 2022**
|||2021/22||2020/21|
|---|---|---|---|---|
||RECEIPTS
DIRECT GIVING
General Donations
Devoted/Charity Shop
Other Income (includes Gift Aid)
Rental Income
PAYMENTS
Giving: Devoted
other Charitable activities
Charity Shop
Overheads
Rent & Rates
Salaries
Utilities
Travel
Print & Stationery
Sunday Meeting Costs
Telephone & Computers
Equipment Hire
Maintenance
Training
Mission & Evangelism
Bank Charges
Professional fees
Total payments
Accumulated funds/(losses)
Cash funds as of 31 May 2021
Cash funds as of 31 May 2022|Unrestricted
funds
Restricted
funds
Total funds
53,733
£
5,852
£
59,585
£
-
£
-
£
-
£
6,735
£
-
£
6,735
£
150
£
-
£
150
£||Unrestricted
funds
Restricted funds
Total funds
45,324
£
5,292
£
50,616
£
-
£
-
£
-
£
9,720
£
-
£
9,720
£
3,121
£
-
£
3,121
£|
|||60,618
£
5,852
£
66,470
£||58,165
£
5,292
£
63,457
£|
|||-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£||-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£|
|||-
£
-
£
-
£
22,522
£
655
£
23,177
£
7,525
£
-
£
7,525
£
3,799
£
-
£
3,799
£
655
£
-
£
655
£
499
£
117
£
616
£
2,085
£
33
£
2,118
£
4,051
£
717
£
4,768
£
-
£
-
£
-
£
6,773
£
-
£
6,773
£
635
£
585
£
1,220
£
9,315
£
306
£
9,621
£
-
£
-
£
-
£
2,577
£
-
£
2,577
£||-
£
-
£
-
£
21,199
£
-
£
21,199
£
9,059
£
-
£
9,059
£
3,842
£
-
£
3,842
£
-
£
-
£
-
£
190
£
-
£
190
£
1,654
£
876
£
144
£
1,020
£
-
£
-
£
-
£
7,735
£
-
£
7,735
£
734
£
895
£
1,629
£
3,461
£
342
£
3,803
£
-
£
-
£
-
£
2,345
£
-
£
2,345
£|
|||60,436
£
2,413
£
62,849
£||51,095
£
1,381
£
50,822
£|
|||60,436
£
2,413
£
62,849
£||51,095
£
1,381
£
52,476
£|
||||||
|||182
£
3,439
£
3,621
£
7,070
£
3,911
£
10,981
£
182
£
3,439
£
3,621
£||7,070
£
3,911
£
10,981
£|
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FREEDOM CHURCH CHESTER
## **STATEMENT OF ASSETS AND LIABILITIES AS AT 31 MAY 2022**
||2021/22
2020/21|
|---|---|
|CASH FUNDS
Bank - CAF
Cash in Hand
Trade Debtors
LIABILITIES|Unrestricted
funds
Restricted
funds
Total funds
Unrestricted
funds
Restricted funds
Total funds
41,269
£
12,752
£
54,021
£
41,653
£
9,314
£
50,967
£
19
£
-
£
19
£
19
£
-
£
19
£
596
£
-
£
596
£
30
£
-
£
30
£
-
£|
||41,884
£
12,752
£
54,636
£
41,702
£
9,314
£
51,016
£|
|||
|Trade Creditors|121
-£
-
£
121
-£
121
-£
-
£
121
-£|
|PAYE|0
-
£
-
£
0
-
£
-
£|
|||
|Net Wages|0
-
£
-
£
0
-
£
-
£|
|||
||121
-£
-
£
121
-£
121
-£
-
£
121
-£|
|||
|TOTAL FUNDS
**-----------------------------------------------------------------------------------**
Signed:
K R Cooper - Trustee
Dated:
13-Dec-22|42,005
£
12,752
£
54,757
£
41,823
£
9,314
£
51,137
£|
7
## **FREEDOM CHURCH CHESTER**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022**
## **RESTRICTED FUNDS**
Restricted funds for Crewe & Nantwich received in prior year have been assessed and now shown as separate funds Prior year balance of £9,314 has been carried over into the current year and added to the current year surplus of £3,438 results in a end of year balance of £12,752 for Crewe
## **ACCOUNTING BASIS ADOPTED**
Accounts have been prepared on a receipts and payments basis .
## **SIGNIFICANT VALUES SHOWING UNDER LIABILITIES**
No significant costs have been accrued for. PAYE liabilities deemed insignificant at year end as all employees do not fall under PAYE requirements as they are part-time in nature
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