Charity Registration number: 1159137 CHURCH ALIVE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (A charitable incorporated oryanisation) AUKER RHODES PROFESSIONAL SERVICES LLP Chartered Accouniants & Registered Auditors YEADON
CHURCH ALIVE CONTENTS Page Charity Information Trustees Report Statement of Trustees Responsibilities Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Accounts 8-12 Detailed Profit & Loss Account 13
CHURCH ALIVE CHARITY INFORMATION CHARITY NUMBER 1159137 GOVERNING INSTRUMENT Registered CIO dated 10 November 2014 TRUSTEES Andrew Northcott Anna Greathead Hary Naylor Ruth Pedzai Phuong Quynh Ng Richards Peter Mullins Alan Wickens TRUST OBJECTIVES The advanrnent of the Christian Faith PRINCIPAL ADDRESS The Hope Centre 3 Ledbury Close Ladywood Bimiingham B168RR INDEPENDENT EXAMINER R. J. Kenyon FCA Auker Rhodes Professional Services LLP Chartered Accountants and Registered Auditors Basement Floor Focus House Focus Way Yeadon LS19 7DB Page 1
CHURCH ALIVE REPORT OF THE TRUSTEES The Trustees present their Report and Financial Statements for the year ended 31 March 2024. OBJECTIVES, ORGANISATION AND ACTIVITIES The charity is a Charitable Incorporated Organisation (CIO) and was registered on 10 November 2014. The charity is registered with the Charity Commission in England (No:1159137). The principal address of the Charity is The Hope Centre. 3 Ledbury Close. Ladywood. Bimiingham, B16 8RR. The objectives of the Charity are to advance and promote the Christian faith. the relief of persons who are in conditions of need. hardship or distress. or who are aged or sick. the advancement of education on the basis of Christian principles. TRUSTEES The Trustees who served during the year weTe-_ Paul Clague Andrew Northcott Anna Greathead Hary Naylor Ruth Pedzai Alan Wickens Phuong Quynh Ng Richards Peter Mullins {resiEned on 30/06/2024} (appointed on 1611012024) (appointed on 16/10/20241 AGENTS AND ADVISERS The Independent Examiner is Mr. R. J. Kenyon FCA. of Auker Rhodes Professional Servi5 LLP, Chartered Accounlants and Registered Audrtors of Yeadon. The bank account of the Charity is maintained at the Co-operative Bank. Page 2
CHURCH ALIVE REPORT OF THE TRUSTEES REVIEW OF PROGRESS AND ACHIEVEMENTS The charity trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties. Initiatives intended to achieve the charity's objectives have been designed and implemented to benefit all people in the community. regardless of faith or religious affiliations. Sunday morning meetings are open to the public who are welcome to attend. The website gives details of the venue and meeting times. Other activities for children. church members and the community take place from time to b'me. In parbcular, the church runs a number of meetings for Bible study. prayer and fellowship. We take up special offerings for known cases of hardship. which are supplemented from general funds when necessary. We continue our relationship with Lifelink Global both for spiritual and practical purposes. As a result of this relationship, we have raised money for projects in Africa. We have also liaised with other churches and agencies operating in the Ladywood area to develop understanding and support initiatives in the local community- The Charity does not have any related charities. The Charity has links with another Christian charity, Lifelink Global, which may be regarded as a co-operating charity- REVIEW OF FINANCIAL ACTIVITIES AND AFFAIRS Full details of the financial transactions are contained in the attached accounts and the total receipts for the period were £105.327 (2023 . £86.916) and after deducting payments of £108,650 (2023 . £84,680) the net outgoing sourS were £3,323 as compared with net incoming reSoUrS of £2,236 in 2023. SIGNED ON BEHALF OF THE TRUSTEES Andrew Northcott Trustee l7anUary-2025 Page 3
CHURCH ALIVE STATEMENT OF CHARITY TRUSTEES RESPONSIBILITIES The trustees are responsible for preparing the Trustees. Report and the financial statements in accordance with applicable law and United Kingdom Acc(xJnting Stsndards (Untted Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year whiGh give a true and fair view of the stste of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements. the trustees are required to: select suitable aGGounting policies and then appty them consistenlly. observe Ihe methods and principles in the Chartties SORP" make judgments and estimates thal are reasonable and prudent., state whether applicable accounting standards have been followed. subj'ect to any departures disdosed and explained in the financial statements; prepare Ihe financial statements on the going concem basis unless it is inappropriate to presume that the charity will Gontinue in operation. The trustees are responsible for keeping proper accounbng records that disclose with reasonable accuracy at any time the financial posrtion af the charity and enable them to ensure that the financial statements comply wilh the Chartties Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charrty and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Page 4
CHURCH AUVE INDEPENDENT EXAMINER'S REPORT TO THE CHURCH COMMrrrEE OF CHURCH ALIVE I r8POrt on th¢ A¢counts of CharÈty for the year ended 31 March 2024 we sel out on pages 6 to 12. RESPECTNE RESPONSIBILITIES OF TRUSTEES AND EXAMIIIER The chartys triJst8es are responsible for the preparation of the aGV[rt The charrvs irusiees consider that 8n audit is not required for this year under section 144121 of ihe ChaTth"es Act 2011 {the 2011 Act). and that an indepen¢Jent examinats'on is needed. It is my r85ponslbility to.. 8x8minè the accounts under section 145 of lh8 2011 ACL. follow the procedures laid dowi in the Gewal ThrecboTLS given by the Charity Commission under section 14515llbl of the 2011 Acl. and state wthether partiajlar matt8f5 have come to rny atten111. BASIS OF INOEPENDENT EXAMINEWS REPORT My eXaMinatn was ca1ed LKrt in accordance wth General threctIor given by the Charity Cotnmission. An eXarnation indudes a review of the accounting records kept by the charity and a cc¥nparison of the accounts psented %%ith those records. It also inclLJdes consideration of any unusual items or disdosures in the onts. and seeking explanab'ons from you as trustees conceming any such wnatter The prIx%dU undertaken Ik) not provide all the eVidCe that V4¥)uld t requir8d in an audit, and consequenuy no opinion is given as to the accounts wesetrt a Irue and f8Èr vievf and the report is limited to those matters set out in the statement bdow. INDEPENDENT EXAMINERE STATEMENT In ihe course of my examination, no matter has (x>me to my altention". which gives me reasonable c8use lo believe that. in any malerial re5pEcL the Tequirements to keep accounting records Èn acc4)rdance thith sethon 130 of the 2011 ACL and of the 2011 Act have not been mèt". or lo bsthieh. in my ophiion. attenb.on should be drawn in txder to er*ble a prop8r understanding of the Accounts to be rèache J. Kerwon FCA Auker Rhodes Professional Seryirks LLP Chartered Accountants Basement Floor Focus House Focus Way Yeadon LS19 7DB 17-January-2025 Pdge 5
CHURCH ALIVE STATEMENT OF FINANCIAL ACTMTIES FOR THE PERIOD ENDED 31 MARCH 2024 Unrestricted Funds Year ended 31 March 2024 Restricted Funds Year ended 31 March 2024 Total Funds Year endod 31 March 2024 Total Funds Period ended 31 March 2023 Not• INCOMING RESOURCES Voluntary Income Investment Income 103.412 1.915 103,412 1.915 85.895 1.021 105,327 105,327 86,916 RESOURCES EXPENDED Charitable Activiti05 Grants payable Costs of activities Support costs 19.504 70.725 8.875 617 20,121 70,725 17.804 14,805 62,742 7.133 8929 99.105 9.546 1Q8,650 84.680 TOTAL RESOURCES EXPENDED 99.105 9,546 108,650 84.680 NET INCOMING I (OUTGOING) RESOURCES (9.546) { 3,323) 2,236 Net transfers between funds NET MOVEMENT IN FUNDS 6.222 (9,546) { 3,3231 2,236 Balances at 1 April 2023 Balances at 31 March 2024 104,344 110.566 10.217 671 114.561 111.237 112,325 114.561 The tharity has no recognised gains or losses other than the results for the period as set out above. l of the activtties of the charity are classed as continuing. The notes on pages 8 to 12 fomi part of these financial ststements. Page 6
CHURCH ALIVE BALANCE SHEET AT 31 MARCH 2024 Unrestr•ed Funds 31 March 2024 Restricted Funds 31 March 2024 Total Funds 31 March 2024 Total Funds 31 March 2023 Note FIXED ASSETS Tangible fixed assets 38.126 38,126 39.356 CURRENT ASSETS Debtors Cash in hand 10 28.769 46.490 75.259 28.769 47,161 75,930 11.963 64,178 76,141 671 671 CREDITORS: amounts due thin one year 11 (2.819) (2,819) (936) NET CURRENT ASSErs 72.440 671 73.111 75,205 TOTAL ASSETS LESS CURRENT LIABILITIES 110.566 671 111.237 114.561 NET ASSETS 110,566 671 111,237 114,561 RESERVES Brought forward Net (outgoingy incoming resources 104,3M 6.222 10,217 (9.546) 114,561 { 3.3241 112.325 2,236 Balances canied fOard 110.566 671 111.237 114,561 The financial statements were approved by the Tru on 17-Ja uary-2025 Andrew Northcott (frusteè) The notes on pages 8 to 12 form part of Ihese financial statements. Pag8 7
CHURCH ALIVE NOTES TO THE ACCOUNTS 1. General inforniation The charity is a Charilable Incorporated Organisation (CIO) and was gIstered on 10 November 2014. The address of its registered office is The Hope Centre 3 Ledbury Close Ladywood Birmingham B16 8RR 2. STATEMENT OF ACCOUNTING POLICIES The following are the more important Accounting Policies adopted by the Charity. a) ACCOUNTING STANDARDS The accounts have been prepared under the historical cost convention and accordan with the Statemenl of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordanee with Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102) issued March 2018 and the Charities Acl 2011. b) ACCRUALS BASIS The accounts have been prepared on the accruals basis vthere income from donations and gifts and expenditure is brought into account when re1vable or due. c) DEPRECIATION Depreciation is charged on fixed assets to write off the cost over their expected useful lives on the following basis.. Building 2Vo Strarght line PA Equipment- Fully depreciated d) FUNDS Unrestricted fijnds are general funds which are available for use at the discretion of the trustees in furttteran of the general objectives of the Charity and which have not been designated for other purposes. Restricted fvnds are funds which are to be used in accordance wilh specific restriction imposed by donor5 or which have been raised by the Chartty for particular purposes. Page 8
CHURCH ALIVE NOTES TO THE ACCOUNTS VOLUNTARY INCOME Unrestricted Funds Year ended 31 March 2024 Restricted Funds Year ended 31 March 2024 Total Funds Year endad 31 March 2024 Total Funds Year ended 31 March 2023 Grant receivable (inc. recov. tax) Special offerings Regular Giving l Tithes 18.335 7,221 77.856 18,335 7.221 77,856 14,959 3.294 67.642 103.412 103,412 85,895 INCOME RESOURCES FROM CHARITABLE ACTMTIES Unrestricted Restrtcted Funds Funds Year ended Year ended 31 March 2024 31 March 2024 Total Funds Year ended 31 March 2024 Total Funds Year ended 31 March 2023 Bank Interest other income 967 947 967 947 346 675 1.914 1,914 1,021 GRANTS PAYABLE Unrestricted Funds Year ended 31 March 2024 Restricted Funds Year ended 31 March 2024 Total Funds Year ended 31 March 2024 Total Funds Year ended 31 March 2023 Lifelink Global Relief and Development Other Grants 8.021 2.974 8,509 8,021 3.591 8,509 8.022 2,854 3,929 617 19,504 617 20,121 14,805 Page 9
CHURCH ALIVE NOTES TO THE ACCOUNTS COSTS OF ACTIVITIES Unrestricted Funds Year ended 31 March 2024 Restricted Funds Year ended 31 March 2024 Total Funds Year ended 31 March 2024 Totsl Funds Year ended 31 March 2023 Accommodation Children and Youth Conferences Food & Drink Mission & Travel Outreach & Hospitality etc Pastoral Services 19,950 506 155 352 1.563 382 47.817 19,950 506 155 352 1.563 382 47.817 19,195 379 422 236 2,515 349 39,646 70.725 70,725 62,742 SUPPORT COSTS Unrestricted Funds Year ended 31 March 2024 Restricted Funds Year ended 31 March 2024 Total Funds Year ended 31 March 2024 Total Funds Year ended 31 March 2023 Computer and website Depreciation Insurance & Licenses Legal and professional fees Mileage & Travel Printing, Postage, Stationery Repairs and Maintenance Sundry Expenses Training Courses & Materials Utilities - heat & lighl etc 1.285 1,230 1.532 1.327 378 1.285 1,230 1,532 1.327 378 744 1,230 979 1,098 580 i - I I 26 1,134 74 306 1.583 26 10,063 74 306 1,583 88 370 661 72 1,311 8.929 8,875 8.929 17.804 7,133 Page 10
CHURCH ALIVE NOTES TO THE ACCOUNTS 8. TRUSTEES. REMUNERATION AND EXPENSES Year ended 31 March 2024 Year ended 31 March 2023 Ministry remuneration 43.277 36,760 43.277 36.760 One trustee, Andrew Northcott, was engaged in remunerated ministry during the year. The amount paid to him in respect of ministry fees and expenses during the year, in accordance with the trust deed was £43.277 (2023: £36.760). No other payments We made to any trustees during the year. FIXED ASSETS The Hope Centre Buildings PA Equipment Total Cost at 1 April 2023 Additions Disposals Revaluation reserve 61.492 29.158 90,650 Cost at 31 March 2024 61,492 29.158 90,650 Depreciation at 1 Apnl 2023 Depreciation charge Depreciation on Disposals On Revaluation 22.136 1.230 29.158 51,294 1.230 Depreciation at 31 March 2024 23,366 29.158 52,524 Net book value at 31 March 2024 38.126 38,126 Net book value at 31 March 2023 39.356 39,356 Page11
CHURCH ALIVE NOTES TO THE ACCOUNTS 10. DEBTORS 31 March 2024 31 Mar¢h 2023 other Debtors 28,769 11.963 28.769 11,963 11. CREDITORS . amounts due within one year 31 March 2024 31 March 2023 Accrued Expenses 2.819 936 2,819 936 The trustees confirm, in accordance with the Charitable Incorporated Organisation (General) Regulations 2012, that at year end the CIO did not have any outstanding guarantees to third parties nor any debts secured on assets of the CIO. 12. RESERVES As at 31 March 2024 there were restricted funds £671 (2023 -. £10,217) and unrestricted funds £110,566 (2023 . £104.344). 13. CONTROLLING PARTY The Church was controlled by the Trustees throughout the current and previous year. Page 12
CHURCH ALIVE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Year ended 31 March 2024 Year ended 31 March 2023 INCOMING RESOURCES Grant receivable (inc. recov. tax) Special offerings Regular Giving l Tithes Bank Interest Other income 18.335 7.221 77,856 967 947 14.959 3,294 67,642 346 675 105,326 86.916 RESOURCES EXPENDED Lifelink Global Relief and Development Other Grants Accommodation Children and Youth Conferences Food & Drink Mission & Travel Outreach & Hospitality etc Pastoral Services Computer and website Depreciation Insurance & Licenses Legal and professional fees Mileage & Travel Prinb'T)g. Postage. Stationery Repairs and Maintenance Sundry Expenses Training Courses & Materials Utilities. Electric,Gas,Water.Rates 8,021 3,591 8,509 19,950 506 155 352 1.563 382 47.817 1.285 1.230 1,532 1.327 378 26 10,063 74 306 1,583 8,022 2,854 3,929 19,195 379 422 236 2,515 349 39,646 1.230 979 1,098 580 88 370 661 72 1,311 108.650 84,680 NET (OUTGOING) I INCOMING RESOURCES (3,324) 2.236 Balance at 1 April 2023 114.561 112.325 Balance at 31 March 2024 111.237 114561 Page 13