COMPANY REGISTRATION NUMBER: CE010461 CHARITY REGISTRATION NUMBER: 1171870 Brook Chapel - CIO Unaudited Financial Statements 31 August 2024 MAThOCKS GRINDLEY Chartered Accountants 18 Mulberry Avenue Tumstone Business Park Widnes Cheshire WA8 OWN Brook Chapel - CIO Financial Stat•ments Year ended 31 August 2024 Page Trustees, annual report (incorporating the directorfs report) Independent examinerfs report to the trustees StateffEnt of financial activities (including income and expenditure account) Ststement of financial position Notes to the financial statements Tho following pages do not forni part of the financial statemonts Detailed statement of financial activities 16 Notes to the detailed statement of financial activities 16 Brook Chapel - CIO Trustees. Annual Report (Incorporating tho Director's Report) Year ended 31 August 2024 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 August 2024. R•lerence and administrativ• d•tails Registered charity name Brook Chapel - CIO Charrty regtstration number 1171870 Company registration number CE010461 Principal office and registered Brook Chapel office Boston Avenue Runcorn Cheshire The trusts•s Mrs J Japp Mr R Verey Mrs A McPoland Mr S Griffiths Mrs J Davies Mrs J Pinnington (Appx)inted 29 October 2023) Ind•p•nd•nt examiner G Mattocks FCA 18 Mulberry Avenue Tumstone Business Park dnes Cheshire WA8 OVVN StTu¢tsre, gov•rnanM and management The charity was registered as a Charitable Incorporated Organisation on 2nd March 2017 bul remained dormant up to 1st October 2017, when the legal transfer of buildings and other assets was completed by the solicitor. It functioned as RFC Trust until October. Objectives and activities The object of the charity is to advance the Christian religion in Runcom, for the benefit of the public through the holding of prayer meetings, Se￿1￿$. celebration of Christian festivals, producing and distributing of Christian literature, to enlighten others of the Christian religion. Advancing the Christian religion by such means as are charitable, to promote and encourage the Christian faith. The premises used cA)mprise Brook Chapel. Brook Chapel - CIO Trustees. Annual Report (Incorporating the Directorfs Report) (c¢￿11nuedj Year ended 31 August 2024 Strategi¢ r•port The folluwing sections for achievements and performan￿ and financial review form the strategic report of the charty. Brook Chapel - CIO Trustses. Annual Report (Incorporating the Directorfs Report) (¢onllnu Year ended 31 August 2024 Achievements and perfom?ance Publ1¢ Benefft When planning our activities for the year. the Leader and Trustees have considered the Charity commission's guidance on public benefit. and in particular, the specific guidance on chartties for the advancement of ieligion. In particular, we try to enable ordinary people to live out their faith as part of our church community. iwe are committed to enabling as many people as wssible to worship at Ouf church, and to become a part of our community. This is achieved through: Church services Held every Sunday moming, with worship, teaching and ministry, they are open to anybody who chooses to attend. Sunday evenings at 6:30pm there has been a new Bible study group called Discipleship Explored: this is a discussion group to allow new and seeking Christians to grow and develop in their faith. All who attend Chapel are given a warm welcome. and this is something that visitors often comment on. They are greeted personally at the door and invited to stay for tea and biscuits served after the service. Midqw•ek m•etings We provide midweek meetings each Thursday night at 7:30 which alternate between: Pray•r m••tings These meetings are open to all with worship and with guided prayer using power point. We encourage prayer requests from members of our church. and also the local community. Many members of the congregation have signed up to a WhatsApp group which is open for urgent prayer requests, allowing prayers requests to be shared and immediately acted upon. Other prayer requests are invited using our church Facebook page. Additional prayer meeb'ngs occur throughout the year. Ihis yearwe held a prayer Fneeting each Saturday during Lent, others included, prayer breakfasts and special days of prayer and fasting. The last Sunday of each month Brook hosts a joint Prayer meeting to encourage churches in Runcom to unite in prayer. Midw¢•k t¢a¢hing prngram Also known as the "pit stop" is another opportunity to r￿1ve Biblical teaching. often incnrpornting current global events. This meeting hosts outside speakers who share in a relaxed atmosphere with refreshtnents and plenty of opportunity for the discussion of ideas and asktng of questions. Children's ministy Traditionally this takes place during the tmming sermon teaching time. It provides for pre-school and primary age children.. here they can enjoy age appropriate teaching. Unfortunatety there have been no younger children attending on a regular basis during the past year. Community 8eThice Chapel is used regularly as a polling station by Halton Borough Council. Drug Rehabilitation Support Group Brook Chapel - CIO Trustees. Annual Report (Incorporating the Diro¢torfs Report) (￿ntInued) Year ended 31 August 2024 A fOrn￿r addict has formed a local support group (as nearest drug support group is in Liverpool city centre.. he felt this was a barrier to some, both in terms of time and money). He asked could the chapel be used to meet arKI support those I￿allY in need.. happily the group now meet on a Friday erfening foi an hour. This group has expanded during the year as advertisement on social media has reached a larger audience. Photography Group Tuesday evenings the chapel is used as a meeting place for a local photography group. Band Practice A local band has b&n using the hall as a practi￿ session on Monday evenings. Pop Cats Tuesday Mornings a local toddler group use the chapel as a music and mvement session. Pastoral ¢ar• The chaFEI has a pastoral care team, who meet together every 4-6 weeks to plan and co-ordinate home visits. These visits are open to anybody in need. and offer spiritual, moral or practical support as needed, each visit is designed to keep individuals safe and supported. FoodbAnk The thapel conts'nues to be used as a Distribulion Centre for RUn￿rn and District Foodbank each week. This is a much needed Servi￿.. Brook Chapel is the busiest distribution Centre run by Runcorn and District Foodbank, as economic hardship is increasing, so has the use for Foodbank. The Chapel remains a Foodbank collection point, with occasional Se￿iceS being held and the proceeds in both food and money given to Runcom and Distrtct Foodbank. rjocial events Each Tuesday - Knit and natter group nieet from 14pm. Outreach Quizzes These have been organised on a regular basis: they are social and welcome events, including hot food. cake and hot drinks. with prizes and lots of fun. Special occasions, such as birthdays and anniversaries (30, 40, 50 etc.) also baptismsl dedications are marked by small gifts, such as vouchers or flowers. and cake. The chapel facilities are also available to be booked for private events, such as children's parties, for members of the congregation. Activities are offered free of charge, so they are accessible to everybody. Some regular group meetings give small financial gffts to ¢ov•r heating, light and drinks used. Pop Cats currently give £25 per session as this is a business. Financial support A ￿)lICY has LEen put in place to provtde financial support to members of the congregatson, should circumstances require it, by way of an interest free short-tenn loan. In eX￿ptIOnal circumstances Brook Chapel - CIO Trustees. Annual Report (Incorporating tha Directorfs Report) (¢onJnued) Year ended 31 August 2024 monetary gifts are given in accordan￿ with the policy. Parking BrcM)k Chapel permits residents of the local area (Boston Avenue which has very limited parking) to park their cars in the car park, providing this does not dash with Sunday SeNi￿S or the Thursday evening mid-week meeting. Global care This is an international children's charity founded by a fOrn￿r member of Brook Chapel. Monthty donations are sent to support their work. addttional contributions for specific work or tirnes of need are given. Cards are made by a niember of the congregation and sold to raise extra cash for Global care. Medcar• Is a charity dedicated to providing health and social care to thousands of sick Ugandan children: it was founded by local Christian doctors. This charty is financially supported each month and also at specified times of need. Open Doors Is a charity that supports persecuted Christians globally. A monthly donation is given to supw>rt this valuable work. Teach B•yond Is a global Christian charrty, we continue to financially SLJPPOrt Maria Taylor from Runcorn. as she teaches in Rwanda. Eliot Brown Eliot attended Brook as a child and has recently gone into fulltime ministry as a junior youth pastor. in Liverpool. Brook is financially supporting Eliot and his famity to transition in this role. Flnancial review The pets(Kl under review has resulted in a deficÈt of £366, which has been in line with tntstees. expectations. The trustees feel that the next financial period should result in a small surplus. /ii.l.a*. The trustees, annual report and the strategic report were approved on .1.... . on behalf of the board of trustees by: . and signed Mrs J Japp Trustee Mr R Verey Trustee Brook Chapel - CIO Independent Examinerfs Report to the Trustees of Brook Chapel - CIO Year ended 31 August 2024 I report to the trustees on my examination of the financial statements of Brook Chapel - CIO ('the charity,) for the year ended 31 August 2024. Responsibiliti•s and basis of report As the trustees of the company (and also its directors for the purposes of company law) you are respxmsible for the preparation of the financial statements in accordan￿ with the requirements of the Companies Act 2006 (Ihe 2006 Acr). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charty's accounts as carried out under section 145 of the Charitbes Act 2011 (Yhe 2011 ACV). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145{5)(b) of the 2011 A Ind•pendent examinerfs statement I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe: acci)unts'ng records were not kept in respect of the charity as required by section 386 of the 20[￿ Ac( or the financial statements do not accord with those re(x)rds; or the financial statements do not comply with the accounting requirements of section of the 2006 Act other than any requirement that the accounts gNe a 'true and faiff view whFch ts not a matter considered as part of an independent examination" 01 the financial statements have not been prepared in a￿L)rdanCe with the rrEthods and principles of the Statement of Recommended Practi￿ for accounting and reporting by charities applicable to charities preparing their accounts in accordan￿ with the Financial ReFthing Standard applicable in the UK atmd Republic of Ireland {FRS 102). I have no concerns and have come across no other matters in connecb'on 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. G Mattocks FCA Independent Examiner 18 Mulberry Avenue Tumstone Business Park WKlnes Cheshire WA80 i //i/¥ Brook Chapel - CIO Statement of Financial Activities (including income and expenditure account) Year ended 31 August 2024 2024 Unrestricted funds Total funds Total funds 2023 Incom• and endowments Donations and legacies Total income 39.290 39,290 34,492 39,290 39,290 34.492 Expenditure Expenditure on charitable activities Total ¢xp¢nditur• 39.656 39,656 34.673 39,656 39.656 34,673 Net expendlture and net mov•ment in funds (366) (366) (181) Reconciliatfjon of funds Total funds brought fonvard Total lunds eArri•d loThvard 34.244 34,244 34.425 33,878 33.878 34,244 The statement of financial actrvities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 9 to 13 fomi part of these financial statemen Brook Chapel - CIO Statsment of Financial Position 31 August 2024 2024 2023 Note Current assets Cash at bank and in hand 33.878 34,244 Net current assets 33,878 34.244 Total assets less current liabilities 33,878 34,244 Funds of the charity Unrestricted funds 33,878 34,244 Total charlty funds 10 33,878 34,244 For the year ending 31 August 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 20C6 relating to small companies. Directors, resFK)nsibilities.' The members have not required the company to obtain an audit of its financial staterrEnts for the year in question in accordarKe with section 476; The directors acknowl￿ge their responsibilFties for comptying with the requirements of the Act with respect to accounb'ng records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable lo companies subject to the small companies, regime. These financial statements were approved by the board of trustees and authorised for issue on . and are signed on behalf of the board by: Mrs J Japp Trustee Mr R Verey Trustee The notss on pages 9 to 13 forni part of thesè financial statemènts. Brook Chapel - CIO Notss to tho Financial Statsments Year ended 31 August 2024 Gen•ral inforniation The charity is a public knefit entity and a private company limited by guarantee. registered in England and Wales and a registered charity in England and Wales. The address of the registered Offi￿ is Brook Chapel. Boston Avenue, Runcorn, Cheshire. Statement of complian¢e These financial statements have been prepared in Complian￿ with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practi￿ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006. Accounting polioi•s Basis of preparation The financial statetnents have been prepared on the historical cost basis, as modified by the revaluation of ￿rtain financial assets and liabilities and investment properties msured at fair value through income or expenditure. The financial statetrEnts are prepared in sterling, which is the functional CUTrency of the entity- Going ¢onc•rn There are no material uncertainties about the charity's ability to continue. Disclosure exemptlons The entity satisfies the criteria of being a qualifying entity as defined in FRS 1(Y2. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash fiow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. JUdg￿lents and key sources ot •stimation Un￿rtaInty The preparation of the financial statements requires management to make judgements. estimates arid assumptions that affect the amounts reported. These estimates and judgements are conb'nually reviewed and are based on experience and other factors, induding expectations of future events that are believed to be reasonable under the circumstances. Brook Chapel - CIO Notss to the Financial Statsments (¢ondnued) Year ended 31 August 2024 Accounting policies (¢onUnuedJ Fund accounfjng Unrestricted funds are available for use at the discretion of the trustees to further any of the charitvs purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitsnenL Restricted funds are subjected to iestrictions on their expenditure declared by the donor or through the temis of an appeal, and fall into one of t4VO sub