REGISTERED CHARITY NUMBER: 1169786
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 June 2022
for
Alive City Church
Tax Solutions Wakefield Limited T/A Rishworth Baxter Accountants
26 Cheapside Wakefield West Yorkshire WF1 2TF
Alive City Church
Contents of the Financial Statements for the Year Ended 30 June 2022
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
Alive City Church
Report of the Trustees for the Year Ended 30 June 2022
The trustees present their report with the financial statements of the charity for the year ended 30 June 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
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Objectives for the current period and a review on how they have been met.
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Services for adults and children throughout the week to engage members and increase fellowship and understanding of the bible " Hold weekly in person Sunday services to serve the local Purely community with energetic music and an inspiring message to encourage and uplift those who attend.
" Hold online and in person midweek groups such as bible studies, prayer meetings, women and men focussed groups to give people the space to explore and dive deeper in the bible and its teachings.
" Weekly Kids Church - providing young children between 3 and 12 years old teachings on the bible and once the first lockdown started giving them weekly opportunities to connect with other children, can and have fun together.
" Weekly Youth sessions - empowering, encouraging and equipping our youth members to live full and active lives in Christ. Our youth leaders working closely with the young people with support from parents and guardians to discuss, learn and dive deep into all topics from a biblical perspective
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Provide support to the community through a variety of pastoral care initiatives and events
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" Counselling including martial, mental health and young people.
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" Supporting individuals and families from the communities financially where required.
" Community events around Christians holidays - Summer Family day, Summer Retreat, Carols Night & Easter Fair.
" Evangelism - members of the church going out on the streets speaking to the local community about the needs and how we can support them
" Prayer support line - through in person and online prayer meetings
" Partnering with other local churches - running Christianity Explored and Alpha courses for the local community to explore the Christian faith
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Objectives for the fourth-coming period.
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Services for adults and children throughout the week to engage members and increase fellowship and understanding of the bible
-
Provide support to the community through a variety of pastoral care initiatives and events
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1169786
Principal address
31 Newstead Rise Caterham CR3 6RS
Trustees
Mrs G E M A Boateng Mr L E D Boateng Mrs J Y Boateng Mr A Boateng
Page 1
Alive City Church
Report of the Trustees for the Year Ended 30 June 2022
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner Benjamin Baxter Tax Solutions Wakefield Limited T/A Rishworth Baxter Accountants 26 Cheapside Wakefield West Yorkshire WF1 2TF Approved by order of the board of trustees on ............................................. and signed on its behalf by:
............................................................................... Mrs G E M A Boateng - Trustee
Page 2
Independent Examiner's Report to the Trustees of Alive City Church
Independent examiner's report to the trustees of Alive City Church
I report to the charity trustees on my examination of the accounts of Alive City Church (the Trust) for the year ended 30 June 2022.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
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 Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
-
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.
Benjamin Baxter Tax Solutions Wakefield Limited T/A Rishworth Baxter Accountants 26 Cheapside Wakefield West Yorkshire WF1 2TF
Date: .............................................
Page 3
Alive City Church
Statement of Financial Activities for the Year Ended 30 June 2022
| 30.6.22 | 30.6.21 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 67,327 | 44,980 | |
| Other trading activities | 2 | 1,835 | - |
| Total | 69,162 | 44,980 | |
| EXPENDITURE ON | |||
| Raising funds | 3 | 20,653 | 6,678 |
| Charitable activities | |||
| General | 80,316 | 6,585 | |
| Other | 1,000 | - | |
| Total | 101,969 | 13,263 | |
| NET INCOME/(EXPENDITURE) | (32,807) | 31,717 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 50,083 | 18,366 | |
| TOTAL FUNDS CARRIED FORWARD | 17,276 | 50,083 |
The notes form part of these financial statements
Page 4
Alive City Church
Balance Sheet 30 June 2022
| 30.6.22 | 30.6.21 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 7 | 12,924 | 8,128 |
| CURRENT ASSETS | |||
| Cash at bank and in hand | 6,243 | 44,364 | |
| CREDITORS | |||
| Amounts falling due within one year | 8 | (1,441) | (1,058) |
| NET CURRENT ASSETS | 4,802 | 43,306 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 17,726 | 51,434 | |
| CREDITORS | |||
| Amounts falling due after more than one year | 9 | (450) | (1,351) |
| NET ASSETS | 17,276 | 50,083 | |
| FUNDS | 11 | ||
| Unrestricted funds | 17,276 | 50,083 | |
| TOTAL FUNDS | 17,276 | 50,083 |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Trustee
The notes form part of these financial statements
Page 5
Alive City Church
Notes to the Financial Statements for the Year Ended 30 June 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
The interest element of these obligations is charged to the Statement of Financial Activities over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
continued...
Page 6
Alive City Church
Notes to the Financial Statements - continued for the Year Ended 30 June 2022
2. OTHER TRADING ACTIVITIES
3.
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 30.6.22 | 30.6.21 | |
| £ | £ | |
| Retreat | 1,835 | - |
| RAISING FUNDS | ||
| Raising donations and legacies | ||
| 30.6.22 | 30.6.21 | |
| £ | £ | |
| Support costs | (2,132) | - |
| Investment management costs | ||
| 30.6.22 | 30.6.21 | |
| £ | £ | |
| External vendors | 5,309 | 980 |
| Accountancy fees | 540 | 540 |
| Venue hire | 15,940 | 4,088 |
| Training courses & conferences | 83 | - |
| Computer expenses | 913 | 1,070 |
| 22,785 | 6,678 | |
| Aggregate amounts | 20,653 | 6,678 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 June 2022 nor for the year ended 30 June 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 June 2022 nor for the year ended 30 June 2021.
5.
STAFF COSTS
The average monthly number of employees during the year was as follows:
| 30.6.22 | 30.6.21 | |
|---|---|---|
| Volunteers during the year | 16 | 11 |
No employees received emoluments in excess of £60,000.
continued...
Page 7
Alive City Church
Notes to the Financial Statements - continued for the Year Ended 30 June 2022
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | ||
|---|---|---|
| fund | ||
| £ | ||
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 44,980 | |
| EXPENDITURE ON | ||
| Raising funds | 6,678 | |
| Charitable activities | ||
| General | 6,585 | |
| Total | 13,263 | |
| NET INCOME | 31,717 | |
| RECONCILIATION OF FUNDS | ||
| Total funds brought forward | 18,366 | |
| TOTAL FUNDS CARRIED FORWARD | 50,083 | |
| 7. | TANGIBLE FIXED ASSETS | |
| Instruments | ||
| & equipment | ||
| £ | ||
| COST | ||
| At 1 July 2021 | 13,643 | |
| Additions | 9,104 | |
| At 30 June 2022 | 22,747 | |
| DEPRECIATION | ||
| At 1 July 2021 | 5,515 | |
| Charge for year | 4,308 | |
| At 30 June 2022 | 9,823 | |
| NET BOOK VALUE | ||
| At 30 June 2022 | 12,924 | |
| At 30 June 2021 | 8,128 |
continued...
Page 8
Alive City Church
| Notes to the Financial Statements-continued | Notes to the Financial Statements-continued | |||
|---|---|---|---|---|
| for the | Year Ended 30 June 2022 | |||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 30.6.22 | 30.6.21 | |||
| £ | £ | |||
| Hire purchase (see note 10) | 901 | 518 | ||
| Other creditors | 540 | 540 | ||
| 1,441 | 1,058 | |||
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN | ONE YEAR | ||
| 30.6.22 | 30.6.21 | |||
| £ | £ | |||
| Hire purchase (see note 10) | 450 | 1,351 | ||
| 10. | LEASING AGREEMENTS | |||
| Minimum lease payments under hire purchase fall due as follows: | ||||
| 30.6.22 | 30.6.21 | |||
| £ | £ | |||
| Net obligations repayable: | ||||
| Within one year | 901 | 518 | ||
| Between one and five years | 450 | 1,351 | ||
| 1,351 | 1,869 | |||
| 11. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.7.21 | in funds | 30.6.22 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 50,083 | (32,807) | 17,276 | |
| TOTAL FUNDS | 50,083 | (32,807) | 17,276 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 69,162 | (101,969) | (32,807) | |
| TOTAL FUNDS | 69,162 | (101,969) | (32,807) |
continued...
Page 9
Alive City Church
Notes to the Financial Statements - continued for the Year Ended 30 June 2022
11. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.7.20 | in funds | 30.6.21 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 18,366 | 31,717 | 50,083 |
| TOTAL FUNDS | 18,366 | 31,717 | 50,083 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 44,980 | (13,263) | 31,717 |
| TOTAL FUNDS | 44,980 | (13,263) | 31,717 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.7.20 | in funds | 30.6.22 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 18,366 | (1,090) | 17,276 |
| TOTAL FUNDS | 18,366 | (1,090) | 17,276 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 114,142 114,142 |
Resources Movement expended in funds £ £ (115,232) (1,090 (115,232) (1,090 |
Resources Movement expended in funds £ £ (115,232) (1,090 (115,232) (1,090 |
|---|---|---|---|
| (1,090 |
continued...
Page 10
Alive City Church
Notes to the Financial Statements - continued for the Year Ended 30 June 2022
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 June 2022.
Page 11
Alive City Church
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 30 June 2022 | ||
| 30.6.22 | 30.6.21 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Income | 46,151 | 32,692 |
| Donations | 10,977 | - |
| Gift aid | 3,180 | 7,296 |
| Offerings | 7,019 | 4,992 |
| 67,327 | 44,980 | |
| Other trading activities | ||
| Retreat | 1,835 | - |
| Total incoming resources | 69,162 | 44,980 |
| EXPENDITURE | ||
| Investment management costs | ||
| External vendors | 5,309 | 980 |
| Accountancy fees | 540 | 540 |
| Venue hire | 15,940 | 4,088 |
| Training courses & conferences | 83 | - |
| Computer expenses | 913 | 1,070 |
| 22,785 | 6,678 | |
| Charitable activities | ||
| Kids church | 350 | 16 |
| Love seed offerings | 2,754 | 1,195 |
| Bank loan interest | 191 | 96 |
| 3,295 | 1,307 | |
| Other | ||
| Pastor expenses | 1,000 | - |
| Support costs | ||
| Management | ||
| Motor expenses | 12,742 | - |
| Finance | ||
| Subscriptions | 475 | 419 |
| Insurance | 392 | 353 |
| Telephone | 375 | 113 |
| Postage and stationery | 650 | 426 |
| Carried forward | 1,892 | 1,311 |
This page does not form part of the statutory financial statements
Page 12
Alive City Church
Detailed Statement of Financial Activities for the Year Ended 30 June 2022
| Detailed Statement of Financial Activities for the Year Ended 30 June 2022 |
||
|---|---|---|
| 30.6.22 | 30.6.21 | |
| £ | £ | |
| Finance | ||
| Brought forward | 1,892 | 1,311 |
| Sundry expenses | 1,747 | 115 |
| Resources | 1,060 | 1,143 |
| Equipment | 215 | - |
| Events | 5,495 | - |
| Depn of instruments & equipment | 4,308 | 2,709 |
| 14,717 | 5,278 | |
| Other | ||
| Donations | 47,430 | - |
| Total resources expended | 101,969 | 13,263 |
| Net (expenditure)/income | (32,807) | 31,717 |
This page does not form part of the statutory financial statements
Page 13