## **Northern Lights Church** ## **Statement of Accounts** **For the Year Ended 30 April 2021** Charity Registration Number 1161494 ## **Northern Lights Church** ## **Charity Information For the Year Ended 30 April 2021** |**Charity Registration Number:**|1161494| |---|---| |**Trustees:**|Mr J Warren| ||Mrs C Warren| ||Mrs P Crawshaw| ||Mr P Elvey| |**Address:**|11 McCrea Apartments| ||Emily Way| ||Halifax| ||HX1 2NS| |**Bankers:**|Yorkshire Bank| ||7 Waterhouse Street| ||Halifax| ||HX1 1XZ| |**Accountants and**|Torevell Dent Limited| |**Independent Examiners:**|1 - 3 St Ann's Place| ||Pellon Lane| ||Halifax| ||HX1 5RB| ## **Northern Lights Church** ## **Contents Page For the Year Ended 30 April 2021** |**Description**|**Page**| |---|---| |Report of the Trustees|1 - 2| |Statement of Trustees' Responsibilities|3| |Independent Examiners Report|4| |Statement of Financial Activities|5| |Notes to the Accounts|6| |Detailed Statements of Administration Costs|7| ## **Northern Lights Church** ## **Report of the Trustees For the Year Ended 30 April 2021** ## **Structure, Governance & Management** Northern Lights Church was established as a registered Charity in April 2015 and is affiliated with a family of churches known as 'CRC Churches International'. The Church also works with other church and mission organisations of similar vision, to pursue its objectives. The governance of the church is undertaken by a board of trustees who, with the leadership of the pastor, manage the affairs of the Church, and initiate and support the spiritual programme of the Church to fulfil its charitable purpose. There should be at least three trustees on the board at any one time. Trustees can be appointed to and removed from the board upon the recommendation of the pastor with the concurrence of at least three fifths of the board. There is no minimum or maximum tenure. ## **Governing Document** The Constitution was adopted on 26th September 2013, and has been subsequently amended on 20th April 2015. ## **Objectives** The objectives of the Church are to advance religion in the provision and maintaining of places of worship, and to provide better understanding of Christ's Gospel. ## **Public Benefit** The Church aims to provide spiritual advice and counselling, reaching out to the unfortunate and needy of the community. The Church also supports the cohesion of society, by ministering directly to whatever definable segment of society it may be able to, whether by gender, age, religion, cultural background or socio-economic circumstances. Charitable, Christ-centred churches are set up to the betterment of the local community. ## **Activities & Achievements** This year was obviously affected in numerous ways by the Covid-19 pandemic. The church adapted quickly to the restrictions that we faced by holding online meetings and a series of outdoor meetings as well. These were good and were certainly better than not meeting at all, but they were not the same as our normal schedule of in person services and classes. The biggest impact was the impossibiltiy of travelling to Moldova or anywhere else for the purpose of missions. This has been at the heart of our church from the moment that we started, so it was a deep loss to have to shut down this ministry entirely. International travel is amongst the last industries to return to normal after the pandemic, so it is hard to see precisely when our travel to Eastern Europe can resume. **Page 1** ## **Northern Lights Church** ## **Report of the Trustees For the Year Ended 30 April 2021** ## **Activities & Achievements** _**continued**_ The accounts show that despite the pandemic the church's income was essentially unchanged from the previous year which is encouraging. Also positive was a small number of baptisms at our Todmorden youth church and our Halifax church despite all the disruptions. Thank you to all the trustees who served faithfully again, and to all the church leaders and volunteers who give of their time and love to make the church thrive and prosper. John Warren Senior Pastor ## **Financial Review** Full details of the financial transactions are contained in the attached accounts and total income for the year was £43,572 (2020: £64,218), and after deducting total expenditure £43,818 (2020: £49,408) the net expenditure was £246 (2020: net income £14,810 ) During the year the charity invested £Nil in to a high interest deposit account (2020 : £4,800) ## **Signed on behalf of the Trustees on 28 February 2022** …………………………….. ## **Mr J Warren** ## **Trustee** **Page 2** ## **Northern Lights Church** ## **Statement of Trustees' Responsibility** ## **For the Year Ended 30 April 2021** Law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements giving a true and fair view the Trustees should follow best practice and: - a) select suitable accounting policies and apply them consistently; - b) make judgements and estimates that are reasonable and prudent; - c) state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; - d) prepare the financial statements on the going concern basis unless it is inappropriate to assume the Charity will continue operating. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the Charity and which enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities. **Page 3** ## **Northern Lights Church** ## **Independent Examiner's Report to the Trustees of Northern Lights Church For the Year Ended 30 April 2021** I report on the accounts of the Church for the year ended 30th April 2021, which are set out on pages 5 and 6 ## **Responsibilities and basis of report** As the Charity Trustees you are responsible for the preparation of the Accounts in accordance with the requirements of the Charities Act 2011 ("the Act"). I report in respect of my examination of the Trust's accounts 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 Report** 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: - (1) Accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or - (2) the accounts do not accord with those records; or - (3) the accounts 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. …………………………………. **S J Sutcliffe F.C.C.A.** **Torevell Dent Limited Chartered Certified Accountants 1-3 St Ann's Place Pellon Lane Halifax HX1 5RB** **Date:28 February 2022** **Page 4** ## **Northern Lights Church** ## **Statement of Financial Activities For the Year Ended 30 April 2021** |**Notes**
**Incoming Resources**
**Voluntary Income:**
General Donations
Charitable Activities
Government JRS Grants
**Total Incoming Resources**
**Resources Expended**
Charitable Activities:
**3**
Other
**4**
**Total Resources Expended**
**Total Resources for the year**
**Investments - CCLA**
**Fund balances brought forward**
**Fund balances carried forward**
**5**|**Unrestricted**
**Funds**
**2021**
33,181
8,626
1,765
**43,572**
42,388
1,430
**43,818**
(246)
-
27,360
**27,114**|**Restricted**
**Funds**
**2021**
-
-
-
**-**
-
-
**-**
-
-
-
-|**Total**
**Funds**
**2021**
33,181
8,626
1,765
**43,572**
42,388
1,430
**43,818**
(246)
-
27,360
**27,114**|**Total**
**Funds**
**2020**
50,489
13,729
-| |---|---|---|---|---| |||||**64,218**| |||||48,653
755| |||||**49,408**| |||||14,810
(4,800)
17,350| |||||**27,360**| **Page 5** **Notes to the Financial Statements For the Year Ended 30 April 2021** ## **Northern Lights Church** ## **1. Accounting Policies** The accounts have been prepared on a receipts and payments basis. ## **2. Assets** During the year equipment amounting to £1,204 (2020: £250 ) was purchased for the charities use. ## **3. Charitable Activities** |Wages
Training & Conferences
Guest Ministries & Missions
Printing, postage and stationery
Administrative costs
Hospitality & Travel
Equipment
Sundries|**2021**
**2020**
18,871
19,624
727
2,425
3,327
3,264
689
269
11,871
9,024
5,636
13,731
1,204
250
63
66
**42,388**
**48,653**| |---|---| ## **4. Independent Examiners Fee** |Examiners fee|**2021**
**2020**
1,430
755
**1,430**
**755**| |---|---| ## **5. Bank Account - Cash Funds** At the end of the financial year 30 April 2021 the balance available to be withdrawn from the Yorkshire Bank Accounts was £27,114 (2020:£27,360) **Page 6** ## **Northern Lights Church** ## **Profit & Loss Account** ## **For the Year Ended 30 April 2021** |**Income**
Donations
Gift Aid & Tax
Other Income
**Expenditure**
Wages
Rent & Room Hire
Leaflets, Printing & Advertising
Conference Costs
Guest Ministries & Missions
Insurance
Subscriptions
Refreshments & Hospitality
Training
Accountancy
Travel & Accommodation
Sundry
**Net Profit**
Equipment Purchased
Investments - CCLA
**Loss/Profit for the Year**|**£**
**£**
**£**
**£**
33,181
50,489
8,626
13,729
1,765
-
43,572
64,218
18,871
19,624
3,970
8,422
689
269
147
675
3,327
3,264
477
422
140
176
9,211
8,135
580
1,750
1,430
756
3,709
5,599
63
66
42,614
49,158
958
**15,060**
(1,204)
(250)
-
(4,800)
**(246)**
**10,010**
**Year End 30th April 2020**
**Year End 30 April 2021**| |---|---| ||18,871
3,970
689
147
3,327
477
140
9,211
580
1,430
3,709
63| ||| **Page 7**