Registered Charity no. 1158755
Yardley Baptist Church
Trustees Annual Report and Accounts
Year Ended 31st December 2021
Wyatt & Co
Chartered accountants 125 Main Street, Garforth Leeds LS25 1AF
Yardley Baptist Church
Year Ended 31st December 2021
Contents Page
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustee's Annual Report | 2 |
| Independent Examiners Report | 5 |
| Statement of Financial Activities | 6 |
| Statement of Financial Position | 7 |
| Notes to the Financial Statements | 8 |
Yardley Baptist Church
Year Ended 31st December 2021
Legal and Administrative Information
Reference
The Charity is called “Yardley Baptist Church”. The Church is registered with the Charity Commission for England and Wales and was registered on the 2nd October 2014.
| Registered Charity Number Registered Office Website Trustees at 31st December 2021 Primary Bankers Independent Examiner: |
1158755 Rowlands Road Birmingham B26 1AT https://www.yardleybaptist.co.uk/ Stephen Aylin Emily Hanson Alison Aylin Isobel Easton Jo Green Danny Sinnassamy Laura Williams Jade Sinnassamy Resigned 25th April 2021 Rev Peter Everitt Resigned 29th Jan 2022 Veronika Christian-Rhoden Resigned 20th March 2022 Lloyds Bank Plc Ariel House 2138 Coventy Road Sheldon B26 3JW Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF |
|---|---|
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Yardley Baptist Church
Year Ended 31st December 2021
Trustee's Annual Report
Public Benefit Statement
In setting our objectives and planning our activities our trustees have given consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of the Christian faith through the provision of worship and teaching services and the relief of sickness, financial hardship and promoting good health. This has been achieved by the provision of funds, and services.
We are a church that seeks to be rooted in the local community, wanting to see everyone become all that they can be, though encountering Christ and His Kingdom. Our aim is to be 'A community deeply rooted in authentic Christian discipleship, branching out to embody and share God's radical love for the whole world.'
We seek to do this through the vision of Jesus in Acts 1:7-8 that gives his mandate to his followers to; Trust the Father, Receive the Spirit and Tell the story of the Son.
We live this out through our 5 values:
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We are a Baptist Church that is part of the Baptist Union of Great Britain in the Heart of England Baptist Association.
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We are affiliated to the FreshStreams Leaders network.
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The church is also affiliated with the Evangelical Alliance and supports many Charitable organisations such as Tearfund, BMS World Mission, Christian Aid, and Birmingham City Mission amongst others. - We seek to work closely with other local churches of all traditions in the desire to see the community positively impacted.
Objectives and Principal Activities
The Charity was constituted in 2009 and registered as a separate Charity on 2 October 2014. The principal purpose of the Charity is the advancement of the Christian faith according to the principles of the Baptist Denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and other parts of the world.
The charity's usual activities during the year included the following:
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Boys brigade
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Girls brigade
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Welcome centre – lunch for local elderly people
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Toddlers – fun activities for mums and toddlers
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Make Lunch – providing lunches and play activities to disadvantaged children and families
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SuperSign - baby parent learning activity
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Room hire for community use
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Church use for conferences and seminars
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Climas and creche – Sunday school for children
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Fund raising for various charities and causes
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Missionary giving
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Collecting food for food bank
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Christmas toy parcels for disadvantaged children
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Yardley Baptist Church
Year Ended 31st December 2021
Trustee's Annual Report
Structure, governance and management
Our Trustees are familiar with the practical work of the Charity and are active Church members. Trustees are kept abreast of ongoing matters through their involvement with the Church’s day to day activities. The Board meet formally fortnightly every 2nd and 4th Thursday each month to agree and review the Church’s strategy and ensure all Church matters are administered and dealt with appropriately.
Financial Review
The Charity’s statement of receipts and payments shows a net deficit of -£3,570.
The Charity’s receipts for the year equated to £103,869 and payments were £107,440. We continue to be very grateful to all who generously donate to our Church. The weekly offertory ensures our Church can continue to achieve its very important aims and objectives.
The fund balances at the year end were as follows:
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Unrestricted Funds | 60,043 | 63,588 |
| Restricted Funds | 9,373 | 9,398 |
| Total | 69,416 | 72,986 |
Going Concern
The Trustee's are satisfied that the Charity is a going concern and do not know of any uncertainties regarding the organisations ability to continue operating as a going concern.
Reserves Policy
The Church held £60,043 in unrestricted funds at the end of December 2021. It is the trustees intention to hold unrestricted reserves of between 3 and 6 months of operating costs. Where unrestricted funds are held over this amount the trustees will review the financial position of the charity and evaluate where surplus funds are best spent and invested.
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Yardley Baptist Church
Year Ended 31st December 2021
Trustee's Annual Report
Achievement and Performance
The church has undetaken the following activities and work during the year:
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Supported disadvantaged children and families during covid, providing them with food parcels
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Supported various organisations via monthly communion offerings collected and sent to them
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Continuous contact and support offered to church goers and members via online Sunday services and church small group meetings
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Provide local mother and toddler group to the community
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Ongoing regular financial support of three chosen charities
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• Providing employment to our minister, cook and cleaner
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Building close church community by hosting lunches, film reels and quizzes
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Providing a course for new Christians to enable them seeking and delving into their faith more deeply
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Technical support for church goers who were not well acquainted with modern technology
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Dog café – offering drinks, chat and warm welcome to dog walkers in a local park
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Open air services during pandemic
Approved by the Trustees
Isobel Easton
Name of Trustee:
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Signed on behalf of the Trustees:
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Date of approval:
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Yardley Baptist Church
Year Ended 31st December 2021
Independent Examiners Report
I report to the trustees on my examination of the financial statements of Yardley Baptist Church ('the charity') for the year ended 31 December 2021.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Nigel Wyatt BSC FCA Independent Examiner 125 Main Street Garforth Leeds LS25 1AF
Date:
27/10/2022
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Yardley Baptist Church
Year Ended 31st December 2021
Statement of Recipts and Payments
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| Funds | Funds | Funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Receipts | |||||
| Donations and legacies | 93,495 | 8,438 | 101,932 | 109,189 | |
| Charitable Activities | 2 | 148 | 1,784 | 1,932 | 2,558 |
| Investment Income | 5 | - | 5 | 43 | |
| ────────── | ────────── | ────────── | ────────── | ||
| Total Receipts | 93,648 | 10,222 | 103,869 | 111,790 | |
| ────────── | ────────── | ────────── | ────────── | ||
| Payments | |||||
| Payments on charitable activities | 3 | 97,192 | 10,247 | 107,440 | 103,183 |
| ────────── | ────────── | ────────── | ────────── | ||
| Total Payments | 97,192 | 10,247 | 107,440 | 103,183 | |
| ────────── | ────────── | ────────── | ────────── | ||
| ────────── | ────────── | ────────── | ────────── | ||
| Net recipts / (payments) | (3,545) | (26) | (3,570) | 8,607 | |
| ────────── | ────────── | ────────── | ────────── | ||
| Net movement in funds (Cash) | |||||
| Total funds (Cash) brought forward | 7 | 63,587 | 9,399 | 72,986 | 64,379 |
| Transfers | 7 | - | - | - | - |
| ────────── | ────────── | ────────── | ────────── | ||
| Total funds (Cash) carried forward | 7 | 60,043 | 9,373 | 69,416 | 72,986 |
| ────────── | ────────── | ────────── | ────────── |
Approved by the Trustees
Isobel Easton
Name of Trustee:
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Signed on behalf of the Trustees:
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27/10/2022
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Date of approval:
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Yardley Baptist Church
Year Ended 31st December 2021
Statement of Assets and Liabilities
As the accounts are prepared on a cash basis and thus there is no formal Balance Sheet or Statement of Financial Position. A statement of assets and liabilities is outlined giving an indication of the charity's assets instead at the year end. The fixed assets are disclosed in this statement according to the value held in the churches insurance document.
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Fixed assets | ||
| Tangible Fixed Assets | 20,417 | 20,417 |
| ────────── | ────────── | |
| 20,417 | 20,417 | |
| Current assets | ||
| Cash at Bank and Petty Cash | 69,416 | 72,986 |
| ────────── | ────────── | |
| 69,416 | 72,986 | |
| Liabulities | ||
| HEBA Loan | - | 3,705 |
| ────────── | ────────── | |
| - | 3,705 |
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Yardley Baptist Church
Year Ended 31st December 2021
Notes to the Financial Statements
Basis of Preparation
The financial statements have been prepared on a cash basis when receipts and payments take place through the bank account or petty cash.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Fund Accounting
Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often know as a ‘special offering’ in the church.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
Incoming Resources
All incoming resources are recognised once the charity has entitlement to the resources and the money has been paid.
Resources expended
Expenditure is recognised on a cash basis when payments have been made through the bank account or by petty cash.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.
Pensions
The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
Operating Leases
Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.
Taxation
The charity is exempt from tax on its charitable activities.
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Yardley Baptist Church
Year Ended 31st December 2021
Notes to the Financial Statements
| **2 ** | Analysis of Receipts | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2021 | ||
| £ | £ | £ | ||
| Donations and legacies | ||||
| Donations and offerings | 87,995 | 6,830 | 94,826 | |
| Gift Aid | 5,169 | 703 | 5,871 | |
| Fellowship Fund | - | 360 | 360 | |
| Bible Notes | 331 | - | 331 | |
| Make Lunch | - | 545 | 545 | |
| ────────── | ────────── | ────────── | ||
| 93,495 | 8,438 | 101,932 | ||
| Charitable Activities | ||||
| Boys Brigade | - | 320 | 320 | |
| Café | 148 | - | 148 | |
| Girls Brigade | - | - | - | |
| Toddlers Group | - | - | - | |
| Welcome Centre | - | 1,464 | 1,464 | |
| ────────── | ────────── | ────────── | ||
| 148 | 1,784 | 1,932 | ||
| Investment Income | ||||
| Interest | 5 | - | 5 | |
| ────────── | ────────── | ────────── | ||
| 5 | - | 5 | ||
| ────────── | ────────── | ────────── | ||
| Total Receipts | 93,648 | 10,222 | 103,869 | |
| ────────── | ────────── | ────────── |
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Yardley Baptist Church
Year Ended 31st December 2021
Notes to the Financial Statements
2 Analysis of Receipts (Continued)
| Analysis of Receipts(Continued) | |||
|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2020 | |
| £ | £ | £ | |
| Donations and legacies | |||
| Donations and offerings | 78,648 | 4,895 | 83,543 |
| Gift Aid | 21,198 | 1,364 | 22,563 |
| Fellowship Fund | - | 1,276 | 1,276 |
| Bible Notes | 253 | - | 253 |
| Make Lunch | - | 1,554 | 1,554 |
| ────────── | ────────── | ────────── | |
| 100,099 | 9,089 | 109,189 | |
| Charitable Activities | |||
| Boys Brigade | - | 533 | 533 |
| Girls Brigade | - | 249 | 249 |
| Toddlers Group | - | 138 | 138 |
| Welcome Centre | - | 1,639 | 1,639 |
| ────────── | ────────── | ────────── | |
| - | 2,558 | 2,558 | |
| Investment Recipts | |||
| Interest | 43 | - | 43 |
| ────────── | ────────── | ────────── | |
| 43 | - | 43 | |
| ────────── | ────────── | ────────── | |
| Total Receipts | 100,142 | 11,648 | 111,790 |
| ────────── | ────────── | ────────── |
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Yardley Baptist Church
Year Ended 31st December 2021
Notes to the Financial Statements
3 Payments on charitable activities
| Payments on charitable activities | |||
|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Bank charges | 220 | - | 220 |
| Bible notes | 310 | - | 310 |
| Church costs | 24,417 | - | 24,417 |
| Fellowship fund | - | 378 | 378 |
| Insurance | 2,740 | - | 2,740 |
| Loan repayments | 3,370 | - | 3,370 |
| Make Lunch | - | 1,448 | 1,448 |
| Building refurbishment and maintenance | 22,559 | - | 22,559 |
| Ministerial costs | 32,583 | - | 32,583 |
| Missionary grants | 10,810 | 7,258 | 18,068 |
| ────────── | ────────── | ────────── | |
| 97,009 | 9,084 | 106,093 | |
| Other Activities | |||
| Boys Brigade | - | 495 | 495 |
| Café | 183 | - | 183 |
| Girls Brigade | - | - | - |
| Toddlers Group | - | - | - |
| Welcome Centre | - | 668 | 668 |
| ────────── | ────────── | ────────── | |
| 183 | 1,163 | 1,346 | |
| ────────── | ────────── | ────────── | |
| 97,192 | 10,247 | 107,440 | |
| ────────── | ────────── | ────────── |
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Yardley Baptist Church
Year Ended 31st December 2021
Notes to the Financial Statements
3 Payments on charitable activities (Continued)
| Payments on charitable activities(Continued) | |||
|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2020 | |
| £ | £ | £ | |
| Accountancy | - | - | - |
| Bank charges | 292 | - | 292 |
| Bible notes | 189 | - | 189 |
| Church costs | 31,703 | - | 31,703 |
| Fellowship fund | - | 521 | 521 |
| Insurance | 2,409 | - | 2,409 |
| Kitchen maintenance programme | 7 | - | 7 |
| Loan repayments | 3,205 | - | 3,205 |
| Make Lunch | - | 2,281 | 2,281 |
| Building refurbishment and maintenance | 8,825 | - | 8,825 |
| Ministerial costs | 33,829 | - | 33,829 |
| Missionary grants | 12,643 | 4,855 | 17,498 |
| Sundry expenses | - | - | - |
| ────────── | ────────── | ────────── | |
| 93,102 | 7,657 | 100,760 | |
| Other Activities | |||
| Boys Brigade | - | 583 | 583 |
| Girls Brigade | - | 688 | 688 |
| Toddlers Group | - | 35 | 35 |
| Welcome Centre | - | 1,118 | 1,118 |
| ────────── | ────────── | ────────── | |
| - | 2,423 | 2,423 | |
| ────────── | ────────── | ────────── | |
| 93,102 | 10,080 | 103,183 | |
| ────────── | ────────── | ────────── |
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Yardley Baptist Church
Year Ended 31st December 2021
Notes to the Financial Statements
4 Volunteers
The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustee's report for further detail about volunteer contributions in the organisation.
5 Trustee remuneration and expenses
The Charity does not have an ultimate controlling party as it is controlled jointly by the Board of Trustees.
No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the Charity during the year.
During the year ended 31 December 2021 Rev Peter Everitt received remuneration of £17,883 (2020: £24,581), pension contributions of £9,899 (2020: £8,706) and received the provision of residential accommodation. This was received for Peter's role as minister and was not for his role as trustee.
Expenses for Trustees undertaking their duties during the year ended 31 December 2021 totalled £3,080 (2020: £3,907). All expenditure was incurred for the day to day running of the church.
6 Related party transactions
There were no related party transactions which took place during the year (2020: £0).
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Yardley Baptist Church
Year Ended 31st December 2021
Notes to the Financial Statements
7 Analysis of Charitable Funds
Unrestricted Funds
| Unrestricted Funds | |||||
|---|---|---|---|---|---|
| 1 Jan 2021 | Income | Expenditure | Transfers | 31 Dec 2021 | |
| £ | £ | £ | £ | £ | |
| Unrestricted | |||||
| General (Unrestricted) | 41,708 | 93,645 | (97,192) | - | 38,162 |
| Designated | |||||
| Youth Worker | 21,879 | 2 | - | - | 21,881 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total Unrestricted | 63,587 | 93,648 | (97,192) | - | 60,043 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| 1 Jan 2021 | Income | Expenditure | Transfers | 31 Dec 2021 | |
| £ | £ | £ | £ | £ | |
| Restricted Funds | |||||
| Fellowship Funds | 2,399 | 488 | (378) | - | 2,509 |
| Missionary Work | 1,836 | 7,308 | (7,258) | - | 1,886 |
| Make Lunch | 2,338 | 643 | (1,448) | - | 1,532 |
| Boys Brigade | 410 | 320 | (495) | - | 235 |
| Girls Brigade | 490 | - | - | - | 490 |
| Toddlers Group | 526 | - | - | - | 526 |
| Welcome Centre | 1,400 | 1,464 | (668) | - | 2,196 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total | 9,399 | 10,222 | (10,247) | - | 9,373 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total Funds and Cash | |||||
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total | 72,986 | 103,869 | (107,440) | - | 69,416 |
| ────────── | ────────── | ────────── | ────────── | ────────── |
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Yardley Baptist Church
Year Ended 31st December 2021
Notes to the Financial Statements
Fund Descriptions
Designated Funds
Youth Worker For the future provision of a youth worker to work within the local community.
Restricted Funds
Fellowship Fund Financial gift for individuals within our church community who find themselves in financial difficulty (members and non members included). Missionary Work Specifically for charities homeland and overseas, helping to finance missionary work. Make Lunch Provision of weekly free lunches for children during school holidays. Boys & Girls Brigade Christian youth organisations which support children and young people to reach their potential by providing opportunities and experiences. Toddlers Group For the provision of refreshments, craft and teaching materials for young children. Welcome Centre For the purchase of food and utensils to provide hot meals for the elderly.
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