NEW LIFE CHURCH MIDDLESBROUGH
REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
# **NEW LIFE CHURCH MIDDLESBROUGH Registered Charity No: 1162173**
**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
1
NEW LIFE CHURCH MIDDLESBROUGH REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **Contents**
|**Item**|**Page No.**|
|---|---|
|Legal and Administrative Details|3|
|Trustees Annual Report|4|
|Independent Examiner’s Report|9|
|Receipts and Payments Account|10|
|Statement of Assets and Liabilities|11|
|Notes to the Accounts|12|
2
NEW LIFE CHURCH MIDDLESBROUGH
REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **Legal and Administrative Details**
ADDRESS FOR CORRESPONDANCE: The Neptune Centre Ormesby Road Middlesbrough TS3 7RP GOVERNING DOCUMENT CIO – Foundation Registered 2015 CHARITY REGISTRATION NUMBER 1162173 TRUSTEES RESPONSIBLE FOR MANAGING THE CHARITY Matt Oliver Graham Thompson Steve Walker Nathan Young BANKERS Lloyds Bank plc INDEPENDENT EXAMINER Akondaawo John Kumpalume
3
NEW LIFE CHURCH MIDDLESBROUGH
REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **Trustees Annual Report**
## **1. Structure, Governance and Management**
Ian Williamson stepped down from his role as elder and trustee, as he moved on from the church. Judith Bronn also stepped down from being a trustee. We continue to have four trustees (Nathan Young, Matt Oliver, Steve Walker and Graham Thomson) who meet a minimum of four times a year. The trustees made the decision that since Nathan is the sole elder in the church, he should have a smaller support group alongside him who can act as elders, until the church has its own team of elders—Graham Thomson has taken this role upon himself, along with Dan Green (pastor of Banstead Community Church) who is happy to help out in this way. They meet more regularly to discuss the day-to-day running of the church and to provide support and advice to the pastor.
## **2. Objectives and Activities**
The charity, which is a church, is governed by a constitution and is constituted as a charitable incorporated organization. The charity’s principal object, as set out in its governing document, is the advancement of the Christian faith primarily, but not exclusively, within Middlesbrough and the surrounding neighbourhood.
Working in partnership with other Christian churches and organisations, New Life Church Middlesbrough provides spiritual and practical support to individuals, families and the community as a whole, through preaching and teaching, discipleship, youth work, mentoring, family support and community chaplaincy.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
We continue to gather on Sunday mornings at 10.45 at Berwick Hills Baptist Church, with their members joining us for communal worship. The service continues to consist of sung worship, bible readings, prayer, and expository preaching. The bulk of the preaching is done by Nathan Young (our pastor) with the occasional guest preacher. This year we worked through John’s epistles, Daniel, Ruth, and started Matthew’s Gospel. We have been encouraged by more people being involved in leading the services—whether by doing bible readings, leading prayers, or giving out notices. Our Sunday morning attendance remained stable throughout the year at around 50 people.
In the first half of the year, we ran ‘5 Below’ during the service—a group for children under 5 to attend during the second half of the service. We stopped this after the summer holidays though as children seemed to be doing well staying in the service. We still provide activity sheets for children, and usually include an action song where the children will come on stage and do the actions.
We provide tea, coffee and biscuits after the service and people generally stay around for a time of fellowship. We will occasionally have a whole church lunch after the service or, in the summer, we will arrange for people to meet at the park for a picnic.
4
NEW LIFE CHURCH MIDDLESBROUGH
## REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## MEMBERSHIP
Our membership started and ended the year at 16 members, although with significant turnover. We had eight members leave, and another eight join us.
## STAFFING
Jude Bronn left her role as church administrator at the end of January to take on a new position with Medhurst Ministries—although she continued to do a couple of hours a week helping with the church finances for a while longer. Abi Boyd left in the summer, having completed a year’s training with the church. We have advertised for other people to join us, but have not been able to recruit anyone suitable.
## BUILDINGS
Church building—The members of Berwick Hills Baptist Church continue to graciously let us use their building, not just on Sundays but for activities during the week as well. We have enjoyed closer fellowship with this church, and have been able to work more closely with them over the course of the year.
Office—We continue to hire a room in the Neptune Centre for use as an office space. This was a shared office space with Medhurst Ministries, but they no longer use it.
House—We have carried out extensive work on the church house—including installing a new boiler, new bathroom and new carpets. Most of this has been covered by the mission fund grant we received in 2022 from FIEC as part of their centenary celebrations. Over the course of the year, this home has housed two gospel workers, as well as providing a space for bible studies, prayer meetings, social gatherings, and has provided an extra bedroom for vulnerable people. Back in 2022, the church was able to purchase a house—with the intention that it would not only be a long-term investment for the church, but that it could be used to house gospel workers, host church meetings, and be used to help vulnerable young women and children who might need somewhere to stay.
We are really glad that in 2023, we have been able to use the house in this way. It has housed two of our gospel workers, as well as providing safe, inviting accommodation for children and young people who are in need—especially through our connection with Safe Families For Children. It’s also been used for prayer meetings, bible studies, social gatherings, small groups, and for one-to-one discipleship. For several years, we have been working with a single mother from the local community. Her children are in care, and the limited contact time that she gets with them each week is held in cold, sterile council contact centres. We arranged with Middlesbrough Council that instead her contact time could be held at our ministry house, which is far more warm, inviting, and homely. This has made her time with her children far easier and more enjoyable. It also means that one of our gospel workers is there to help facilitate the time, and then to provide some emotional and spiritual support after her children have left. We couldn’t foresee all the ways we might use the house in 2022, but this has definitely been an unexpected blessing.
## CHILDREN’S MINISTRY
5
NEW LIFE CHURCH MIDDLESBROUGH
## REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
We have continued to run our Thursday Kids Club for primary-school aged children. In the summer we decided to split the group in two—having a boys’ group that meet one Thursday, and a girls’ group that meet the other Thursday. Sometimes both groups come together—for our Christmas party, for instance. The children enjoy meeting together for games, activities, crafts, food, and a short Bible message. We have done a number of social events with the kids too—including bowling, walking up Roseberry Topping, and end-of-term parties.
We continued to run a bible study for girls of secondary-school age on Monday evenings from the church house. Each week, the group shares a meal, plays games, deepens their friendship, and study God’s word.
Also on Mondays we run our Bible and Baking group. This is for girls in years 5 and 6. Again run from the ministry house, the group spend time baking, chatting, sharing a meal and opening God’s word.
We were able to run our first ever holiday club during the Easter holidays. We went with a coronation theme. We had over 20 children signed up, with a wonderful mix of children from the church and many from the local community that we’ve got to know over the years. As well as running games, songs and quizzes, we were able to teach the children what it means for Jesus to be the King. The children all had a great time, and the leaders and volunteers who made it happen did too.
In the summer, we organised a coach trip to Danby Forest. This was for any families that we’re connected with—whether from the church or from the local community. We had a really encouraging turn-out for this event, both from the church and from our community outreach. We hired a coach which left from the church. We taught using a children’s gospel book on the coach on the way there. Once at Danby Forest, we had a session of den-building, making shelters out of sticks and anything else we could find in the forest— this was overseen by centre staff. We then played some hide-and-seek before a picnic lunch. After lunch, we had an orienteering session, again run by staff from the centre. Everyone who attended had a great time and we’d definitely look to organise something like this again in the future.
## BIBLE STUDIES
Our midweek Bible studies have continued to meet each week. We have two groups that meet on Wednesdays—one at the church at lunchtime (this was previously on Thursdays) and one in a home in the evening. Both groups study God’s Word and pray together, and both are well attended.
## SOCIAL EVENTS
We had a number of social events throughout the year—some of these were organised informally by people in the church, as well as organised meals out or meet-ups. This year we organised a whole-church trip to Whitby. This was a wonderful day out—people were able to make their own way to and from Whitby, but everyone met up on the beachfront. People were then free to enjoy the beach, explore the town, buy fish and chips, visit the
6
NEW LIFE CHURCH MIDDLESBROUGH REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
Abbey, or whatever they wanted to do. This was a wonderful day out and we hope to do something similar in 2024.
## COMMUNITY OUTREACH
We had been hoping to restart our outreach in Ormesby Library in January, following the completion of their renovation work. In the end, we decided not to go ahead with this as other groups had been given slots so we weren’t able to pick the day we would run our groups, and they weren’t able to offer us any storage space for all the toys and games we’d use. Given that most of our work is now focused in the Berwick Hills area, we decided to stop the work in the library and focus more on opportunities nearer the church building.
Our ministry in Penrith House (a local home for families who have been made homeless) has continued. We now run both a weekly after-school craft group for the children who live there, and also a morning parent and toddler group. Once again, we were able to work in conjunction with a local charity, Feast of Fun, to provide free meals for the children for extra sessions we ran during the school holidays.
We continue to work alongside Safe Families For Children to help local families in crisis.
In the summer we were also able to take a couple of children to Keswick for a short holiday. They did various activities such as taking a ride on a motorboat and mini-golf, but they also got to join in with some of the sessions for children and young people at the Keswick Convention.
The men’s football ministry at Middlesbrough Sports Village continues to be popular, with plenty of people wanting to play each week. There are strong connections between the men who play, and often opportunities to share the gospel.
## **Reserves Policy**
It is currently the policy of New Life Church to hold three months’ worth of all budgeted expenditure to allow the church to adapt to any changes in circumstance of the church. Based on the planned contractual and other essential expenditure within this year’s budget this amount is £24,000. It is proposed that we will hold sufficient free cash reserves at the year end to satisfy this policy. This policy will be reviewed annually.
The Trustees expect to continue the activities of the charity in accordance with their current objectives.
7
NEW LIFE CHURCH MIDDLESBROUGH
## REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **FINANCIAL REVIEW**
Total income for the year amounted to £62,376 (2022: £152,793) of which £59020 (2022: £3,355) was restricted. Expenditure of £96,128 (2022: £180,697) was incurred of which £75,702 (2022: £20,426) was for restricted purposes. At 31 December 2023, the charity had unrestricted funds of £18,171 (2022: £67,770).
The trustees are satisfied with the financial position of the organisation at 30 December 2023 and are confident that the strategies in place will lead to the organisation being able to fulfil its growth objectives.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
## **Approval**
This report was approved by the directors/trustees on 15[th] May 2025 and signed on their behalf by Nathan Young
8
NEW LIFE CHURCH MIDDLESBROUGH REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF**
## **NEW LIFE CHURCH MIDDLESBROUGH**
Report to the Trustees of New Life Church Middlesbrough on Accounts for the year ended 31 December 2023.
## **Respective responsibilities of the Charity and the Independent Examiner**
As members of the Charity, you are responsible for the preparation of the financial statements; you consider that the audit requirement of Regulation 3(3) and section 144(2) of the Act do not apply and that an independent examination is needed. It is my responsibility to
- Examine the financial statements under s.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; and
- State whether particular matters have come to my attention.
## **Basis of examiner’s statement**
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.
## **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 agree with the accounting records and comply with the accounting requirements of the 2011 Act ; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Akondaawo John Kumpalume, AFA MIPA AJK Accounting Services Ltd 6 Coatham Road Stockton on Tees TS19 8QY Date: 13 May 2025
9
NEW LIFE CHURCH MIDDLESBROUGH REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023**
**----- Start of picture text -----**
Unrestricted Restricted Total Prior Year
Notes 2023 2023 2023 2022
Receipts £ £ £ £
Donations and grants 2 53,495 3,355 56,851 141,705
-
Investments Income 5,155 5,155 2,272
- - -
Interest 132
-
Other 370 370 8,685
Total receipts 3 59,020 3,355 62,376 152,793
Payments
Charitable Activities 4 75,702 20,426 96,128 173,665
Grants paid in relation to charitable activities 7,032
Total payments 3 75,702 20,426 96,128 180,697
Net Receipts / Payments (before transfers) - 16,681 - 17,071 - 33,752 - 27,903
- - -
Fund Transfers In 11,527
Net Movement of Cash Funds - 16,681 - 17,071 - 33,752 - 27,903
Reconciliation of funds
Total Cash Funds Brought Forward 34,852 106,873 141,725 169,628
Total Cash Funds Carried Forward 18,171 89,802 107,973 141,725
**----- End of picture text -----**
10
NEW LIFE CHURCH MIDDLESBROUGH
## REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **BALANCE SHEET AS AT 31 DECEMBER 2023**
||**Unrestricted **|**Restricted**|**Total**|**Prior Year**|
|---|---|---|---|---|
||**2023**|**2023**|**2023**|**2022**|
|**Assets**|||||
||**£**|**£**|**£**|**£**|
|**Current Assets**|||||
|Cash at hand and in hand|18,171|19,755|37,926|70,988|
|Notice Deposits - BuildingFund||70,737|70,737|70,737|
||**18,171**|**90,492**|**108,663**|**141,725**|
||||||
|**Liabilities**|||||
|Amounts fallingdue within oneyear|-|-|-|5,000|
|Amounts fallingdue after oneyear|-|-||5,000|
|**Total Liabilities**|**-**|**-**|**-**|**10,000**|
||||||
|**Net Current Assets**|**18,171**|**90,492**|**108,663**|**131,725**|
||||||
|**Net Assets**|**18,171**|**90,492**|**108,663**|**131,725**|
||||||
|**FUNDS**|||||
|Charityfunds|18,171|90,492|108,663|131,725|
|**Total funds**|**18,171**|**90,492**|**108,663**|**131,725**|
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
For the year ending 31 December 2023, the Charity was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
Trustees’ responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements were approved and authorised for issue by the Board on 15[th] May 2025.
Signed on behalf of the Board of Directors:
Name: Nathan Young Chair of Trustees
11
NEW LIFE CHURCH MIDDLESBROUGH
REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **1. ACCOUNTING POLICIES**
## **Basis of financial statements**
The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities and applicable accounting standard FRS102.
New Life Church Middlesbrough meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **Fund accounting.**
Restricted Funds comprise revenue donations or grants for a specific activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis.
Unrestricted Funds are income funds which are to be spent on the general purposes.
Designated funds are general funds set aside for use in the future. Project funds are designated for particular projects for administration purposes only. Designated funds remain unrestricted, and the will move any surplus to other general funds.
## **Incoming resources**
These are included in the Statement of Financial Activities (SOFA) when:
- the charity becomes entitled to the resources.
- the trustees are virtually certain they will receive the resources; and
- the monetary value can be measured with sufficient reliability.
Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## **Resources expended.**
Resources expended have been analysed using a natural classification.
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
12
NEW LIFE CHURCH MIDDLESBROUGH
## REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **2. Donations and Legacies**
**----- Start of picture text -----**
Unrestricted Restricted Total Totals
funds funds funds funds
2023 2023 2023 2022
£ £ £ £
Donations and Legancies 53,403 1,855 55,258 112,636
Grants received 93 1,500 1,593 29,069
Total Donations and Legancies 53,496 3,355 56,851 141,705
**----- End of picture text -----**
## **3. Funds Analysis**
|**Unrestricted**|**Unrestricted**|**Restricted**|**Total**|**Prior Year**|
|---|---|---|---|---|
||**2023**|**2023**|**2023**|**2022**|
|**Receipts**|£|£|£|£|
|**Donations & Legacies**|||||
|Donations|53,403|1,855|55,258|112,636|
|Grants|93|1,500|1,593|29,068|
|Charitable Activities|||-||
|Event Income|-|-|-|132|
|**Trading Activities**|||-||
|Rental Income|5,155|-|5,155|2,272|
|Other Income|370|-|370|8,685|
|**Total receipts**|**59,020**|**3,355**|**62,376**|**152,793**|
||||||
|**Payments**|||||
|Charitable Activities|||||
|Activities|3,514|2,865|6,380|8,605|
|Admin|3,105|-|3,105|7,155|
|Advertising|7,833|-|7,833|6,056|
|Gifts Given|-|27|27|-|
|Other Expenditure|1,571|-|1,571|18,157|
|Premises|11,503|17,534|29,037|50,162|
|Staff Costs|48,175|-|48,175|90,562|
|Governance costs|-|-|-|-|
|**Totalpayments**|**75,702**|**20,426**|**96,128**|**180,697**|
13
NEW LIFE CHURCH MIDDLESBROUGH
## REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
**----- Start of picture text -----**
At At
01 Jan 2023 Income Expenditure 31 Dec 2023
£ £ £ £
Unrestricted funds 34,852 59,020 75,701 18,171
At At
01 Jan 2022 Income Expenditure 31 Dec 2022
£ £ £ £
Unrestricted funds 67,770 57,834 90,752 34,852
**----- End of picture text -----**
**----- Start of picture text -----**
At At
01 Jan 2023 Income Expenditure 31 Dec 2023
£ £ £ £
Restricted funds 106,873 3,355 20,426 89,802
At At
01 Jan 2022 Income Expenditure 31 Dec 2022
£ £ £ £
Restricted funds 89,956 59,767 42,849 106,874
**----- End of picture text -----**
## **4. Salaries and wages**
|||**2023**|**2022**|
|---|---|---|---|
|||**£**|**£**|
|Wages and salaries||41,963|78,402|
|Employercontributions and pensionplans||5,458|7,518|
|||**47,421**|**85,920**|
## **Number of employees**
**2**
14