Northern Lights Church
Statement of Accounts
For the Year Ended 30 April 2022
Charity Registration Number 1161494
Northern Lights Church
Charity Information For the Year Ended 30 April 2022
| 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 2022
| 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 2022
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 began and was dominated by getting the Church back on track after the Covid 19 pandemic. In June 2021 we made the decision to cease doing an online Sunday morning service, this was not because our inability to make it happen from a technical point of view, but because of our conviction that it was the right time for people to return to in person meetings. Online church was better then no church at all, but it is certainly not as good as meeting in the flesh. In hindsight I believe this decision was correct. Northern Lights Church is a group of local churches, we are not a Christian television station. This was the year that we returned to being what we truly are.
Of course the pandemic weakened the Church in a number of ways, and strengthening what remained was a major priority. In any season in church life there are some people in the process of coming, and some people in the process of leaving. The pandemic made it easier for people to leave but harder for new people to come. Many people were also rattled by the uncertainty that the pandemic brought. Through the efforts of our pastors, leaders
Page 1
Northern Lights Church
Report of the Trustees For the Year Ended 30 April 2022
Activities & Achievements continued
and volunteers the Church is one again stable and reaching out to the various communities in Calderdale.
The churches finances were hurt by the pandemic, but expenses were down as well, so it wasn’t hard to find the right financial balance.
Everyone in the Church is looking forward to a more normal 2022-23.
I remain deeply appreciative of all the work that our various leaders have done throughout the year, it was a year like no other but I am glad that we have come through it together.
Financial Review
Full details of the financial transactions are contained in the attached accounts and total income for the year was £36,499 (2021: £43,572), and after deducting total expenditure £54,212 (2021: £43,818) the net expenditure was £17,713 (2021: 246)
During the year the charity invested £Nil in to a high interest deposit account (2021 : £NIL)
Signed on behalf of the Trustees on …...........................
……………………………..
Mr J Warren
Trustee
Page 2
Northern Lights Church
Statement of Trustees' Responsibility
For the Year Ended 30 April 2022
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:
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a) select suitable accounting policies and apply them consistently;
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b) make judgements and estimates that are reasonable and prudent;
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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;
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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 2022
I report on the accounts of the Church for the year ended 30th April 2022, 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:
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(1) Accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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(2) the accounts do not accord with those records; or
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(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:
Page 4
Northern Lights Church
Statement of Financial Activities For the Year Ended 30 April 2022
| 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 2022 30,774 5,725 - 36,499 53,720 492 54,212 (17,713) - 27,114 9,401 |
Restricted Funds 2022 - - - - - - - - - - - |
Total Funds 2022 30,774 5,725 - 36,499 53,720 492 54,212 (17,713) - 27,114 9,401 |
Total Funds 2021 33,181 8,626 1,765 |
|---|---|---|---|---|
| 43,572 | ||||
| 42,388 1,430 |
||||
| 43,818 | ||||
| (246) - 27,360 |
||||
| 27,114 |
Page 5
Notes to the Financial Statements For the Year Ended 30 April 2022
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 £2,128 (2021: £1,204 ) 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 dependent Examiners Fee Examiners fee |
2022 21,641 654 3,298 1,469 14,745 6,602 2,128 3,183 53,720 2022 492 492 |
2021 18,871 727 3,327 689 11,247 6,260 1,204 63 |
|---|---|---|
| 42,388 | ||
| 2021 1,430 |
||
| 1,430 |
4. Independent Examiners Fee
5. Bank Account - Cash Funds
At the end of the financial year 30 April 2022 the balance available to be withdrawn from the Yorkshire Bank Accounts was £9,401 (2021:£27,114)
Page 6
Northern Lights Church
Profit & Loss Account
For the Year Ended 30 April 2022
| Income Donations Gift Aid & Tax Other Income Expenditure Wages Administration Rent & Room Hire Leaflets, Printing & Advertising Conference Costs Guest Ministries & Missions Insurance Subscriptions Refreshments & Hospitality Training Accountancy Travel & Accommodation Bank Charges Sundry Net (Loss)/ Profit Equipment Purchased Investments - CCLA |
£ £ £ £ 30,774 33,181 5,725 8,626 - 1,765 36,499 43,572 21,641 18,871 6,660 6,660 7,488 3,970 1,469 689 240 147 3,298 3,327 414 477 166 140 2,285 2,551 414 580 492 1,430 4,317 3,709 17 - 3,183 63 52,084 42,614 (15,585) 958 (2,128) (1,204) - - (17,713) (246) Year End 30th April 2021 Year End 30th April 2022 |
|---|---|
| 21,641 6,660 7,488 1,469 240 3,298 414 166 2,285 414 492 4,317 17 3,183 |
|
Loss for the Year
Page 7