Lighthouse Community Church Carmarthen Bay
Annual Report and Accounts For the Period 1 January 2020 to 31 December 2020
Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the Period 1 January 2020 to 31 December 2020
Contents
| Legal and administrative information | 2 |
|---|---|
| Report of the Trustees | 3 - 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Accounts | 8 – 13 |
| Appendix A | 14 |
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2020 to 31 December 2020
Legal and Administrative Information
Charity Name: Lighthouse Community Church Carmarthen Bay Working Name: Lighthouse Community Church Charity Number: 1172124 Charity address: 57 Pencoed Road Burry Port Carmarthenshire SA16 0PN Trustees: Mr Alan J Tootill Mr Ivan Stewart Mr Malcolm P Williams Leadership Team Mr Malcolm P Williams Mr Andrew A James Mrs Cheryl Tootill (Resigned October 2020) Mrs Hollie Kemeny (Appointed February 2020) Bankers: Lloyds Bank plc 21 Stepney Street Llanelli Carmarthenshire SA15 3YD
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2020 to 31 December 2020
Report of the Trustees For the Period 1 January 2020 to 31 December 2020
The trustees present their report and financial statements for the period 1 January 2020 to 31 December 2020. The trustees who served during the period and up to the date of this report are set out on page 2.
The financial statements comply with the Charities Act 2011, the Charitable Incorporated Organisations (General) Regulations 2012 and 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 2015).
Objectives and Activities
The object of the charity is, for the public benefit, the advancement of the Christian faith in accordance with the Statement of Faith (Appendix A) in such ways as the charity Trustees may from time to time decide.
The charity’s activities include:
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weekly religious worship services,
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prayer meetings,
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bible study groups,
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Sunday activities for children,
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supporting the ‘Christian Union’ at a local school for staff and pupils to learn about the Christian faith,
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a ‘book and information’ stall at a car boot sale in Burry Port to spread the Word of God. The books are second hand donated goods.
The trustees, along with the leadership team, have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charitable aims and objectives and in planning future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
Achievements and Performance
The church seeks to be a family of God in Burry Port, modelling Christian community and demonstrating God’s acceptance of and committed transforming love for all people, especially the poor and the weak. Activities that took place during the first quarter of the year included:
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Religious worship services were held weekly at Glan-y-Mor School, Burry Port.
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Sunday activities were held for the children, whenever there were children in attendance.
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Two house groups were held each week and one fortnightly for the purposes of Bible study and mutual support.
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Christian Union meetings have been held regularly on Mondays in Glan-y-Mor School in cooperation with one of the teachers.
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An after-school club has been held weekly in Burry Port Community Primary School.
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The church employed a part-time youth and community worker.
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The church employed a part-time church and community worker.
From the middle of March, the activities of the church were radically curtailed by COVID restrictions. We have been able to continue our regular Sunday meetings and weekly housegroups via Zoom. We have also been able to maintain some activities for children via Zoom but these have been rather sporadic. As a church, we have also sought to work with Burry Port Council to help meet the physical and spiritual needs of the community that COVID has exposed. One example of this is producing a Christmas video on behalf of the churches of Burry Port sharing the Christmas message along with some Christmas cheer.
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2020 to 31 December 2020
Plans for Future Periods
The church is committed to a programme of building back better, as and when the COVID restrictions are lifted, through a mixture of online and face-to-face activities. During 2021 the church will:
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Continue to hold worship services each week.
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Continue to hold Sunday activities for the children attending.
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Run at least three house groups, two weekly and one fortnightly.
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Restart regular Christian Union meetings in the local high school.
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Restart the after-school club in the local primary school.
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Seek to initiate other projects to bless the local area, both alone and in cooperation with other churches.
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Work with Burry Port Council in promoting such activities as are agreed.
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Continue to support, foster and develop links with those engaged in Christian work abroad in a wide variety of contexts and locations.
As a church charity based in Carmarthenshire we are committed to this part of Wales, but we are also keen to understand our place in God’s Kingdom worldwide. We are careful then, not to limit our interests and support to just our local area.
Structure, Governance and Management
Governing Document
The church is a Charitable Incorporated Organisation (CIO), incorporated at the Charity Commission (England and Wales) on 17[th] March 2017. The CIO’s governing document is its ‘Constitution of a Charitable Incorporated Organisation whose only voting members are its Charity Trustees’ established under the Charitable Incorporated Organisation’s (General) Regulations 2012.
Recruitment and Appointment of the Board of Trustees
The first trustees of the church are the subscribers to the constitution and their terms of office are set out in the governing document. Future trustees are appointed for an initial term of three years by existing trustees and must subscribe and adhere to, in belief and lifestyle, the Statement of Faith (Appendix A). Care is taken to ensure that the board of trustees has the appropriate skills, knowledge and experience needed for the effective administration of the CIO.
Induction and Training of Trustees
New trustees, if they do not already participate in the activities of the church, are introduced to the work of the church by the existing trustees and leadership team. Trustees are kept informed through regular internal reports (including financial reports) and are strongly encouraged to participate in the activities of the church. On appointment trustees are informed of their obligations in law as a trustee of a charity and are encouraged to acquaint themselves with the publications and guidance available from the Charity Commission.
Organisational Structure
The trustees hold at least four meetings each calendar year and oversee finances, the present work and the future development of the charity. At these meetings the trustees make full and proper regard to the Spiritual Leadership of the church provided always that they shall not act outside their powers as conferred by the constitution or by general law.
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2020 to 31 December 2020
Structure, Governance and Management (Continued)
Risk Management
The trustees recognise that they have overall responsibility for ensuring that they implement an appropriate system for the management of risks, whether financial or otherwise, to which the charity may be exposed. For this reason, the trustees have charged the leadership team with the task of ensuring that internal controls and the exposure to risk is reviewed on a regular basis. Risk reviews are conducted regularly, and the trustees consider that there are no major risks to the charity's continued operations in the foreseeable future.
Financial Review
Net incoming resources for the period amounted to £5,896 (2019: £3,596). Total funds held at the end of the period were £36,202 (2019: £30,306) of which £145 (2019: £145) were held as restricted funds and £36,057 (2019: £30,161) were held as unrestricted funds. The trustees have also set aside £4,556 (2019: £3,671) of the unrestricted funds for designated purposes (see note 7).
Reserves Policy
The trustees consider a sum equivalent to three months expenditure to be sufficient to hold in reserve. Based on this policy a reserve of £2,876 (2019: £3,076) would be required. The current level of reserve, not including funds set aside by the trustees for designated purposes, is £31,501 (2019: £26,490).
Responsibilities of the Trustees
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial period which give a true and fair view of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees on 11[th] April 2021 and signed on their behalf by:
Malcolm P Williams Trustee
Alan J Tootill Trustee
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2020 to 31 December 2020
Statement of Financial Activities For the Period 1 January 2020 to 31 December 2020
| Unrestricted Restricted Notes funds funds £ £ Income from: Donations and legacies 2 17,400 - Total income 17,400 - Expenditure on: Charitable activities 3 11,504 - Total expenditure 11,504 - Net movement in funds 5,896 - Reconciliation of funds Total funds brought forward 30,161 145 Total funds carried forward 7,8 36,057 145 |
2020 Total funds £ 17,400 17,400 11,504 11,504 5,896 30,306 36,202 |
2019 Total funds £ 15,899 15,899 12,303 12,303 3,596 26,710 30,306 |
|---|---|---|
The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared.
All the above amounts relate to continuing activities.
The notes on pages 8 to 13 form part of these financial statements.
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2020 to 31 December 2020
Balance Sheet at 31 December 2020
| Notes Current assets Lloyds Bank current account Sundry debtors 5 Creditors: Amounts falling due within one year 6 Net current assets Net assets 9 Represented by: Unrestricted funds 7 Restricted funds 8 Total funds |
2020 £ £ 37,994 230 38,224 (2,022) 36,202 36,202 36,057 145 36,202 |
2019 £ £ 32,326 - 32,326 (2,020) 30,306 30,306 30,161 145 30,306 |
2019 £ £ 32,326 - 32,326 (2,020) 30,306 30,306 30,161 145 30,306 |
|---|---|---|---|
| 30,306 | |||
| 30,161 145 |
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| 30,306 |
These financial statements were approved by the trustees on 11[th] April 2021 and signed on their behalf by:
Malcolm P Williams Trustee
Alan J Tootill Trustee
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2020 to 31 December 2020
Notes to the Accounts for the period 1 January 2020 to 31 December 2020
1. Church information
Lighthouse Community Church is a Christian church which has been regularly meeting publicly on Sundays in the Youth Centre, Glan-y-mor School, Heol Elfed, Burry Port, Carmarthenshire SA16 0AL, although this is currently under review due to Covid restrictions. The registered church office address is 57 Pencoed Road, Burry Port, Carmarthenshire SA16 0PN.
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with 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 (FRS102) (effective January 2015) – (Charities SORP (FRS102)).
Lighthouse Community Church meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The trustees continue to pursue strategies to increase the number of grants and donations needed to fund the work, and hence these accounts have been prepared on a Going Concern basis.
The financial statements are prepared in sterling (£) and rounded to the nearest pound.
1.2 Income
All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.
Donations are accounted for gross when received. The charity utilises the services of Stewardship Services (UKET) Ltd for administering Gift-Aid receipts, who recover the tax on relevant donations and transfer the gross amount, less a small administration charge, to the charity in the form of a grant.
1.3 Expenditure
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.
1.4 Fund accounting
Unrestricted general funds - these are funds which can be used in accordance with the charity's objectives, at the discretion of the trustees.
Unrestricted designated funds – these are funds that have been set aside at the discretion of the trustees for specific purposes.
Restricted funds - these are funds that can only be used for restricted purposes within the governing document of the charity. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
1.5
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of financial activities.
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2020 to 31 December 2020
Notes to the Accounts for the period 1 January 2020 to 31 December 2020
2 Donations and legacies
| Unrestricted funds £ Regular giving 10,920 Sunday offerings 1,830 Ad-hoc donations 4,176 HMRC Covid-19 JRS Grant 474 17,400 |
Restricted funds £ - - - - - |
2020 Total funds £ 10,920 1,830 4,176 474 17,400 |
2019 Total funds £ 8,680 5,059 2,160 - |
|---|---|---|---|
| 15,899 |
3 Cost of charitable activities
| Unrestricted funds £ Salaries 4,159 Venue costs 985 Hospitality 44 Administration and governance 2,133 Insurance 444 Resources 118 Youth work 298 Ministry 684 Services & housegroups - Safeguarding 129 Other costs 10 Grants – Social 1,250 Grants – Outreach 1,250 11,504 |
Restricted funds £ - - - - - - - - - - - - - - |
2020 Total funds £ 4,159 985 44 2,133 444 118 298 684 - 129 10 1,250 1,250 11,504 |
2019 Total funds £ - 4,440 298 1,822 444 162 367 569 120 181 400 2,000 1,500 |
|---|---|---|---|
| 12,303 |
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2020 to 31 December 2020
Notes to the Accounts for the period 1 January 2020 to 31 December 2020
4 Staff numbers and cost
Two part-time staff were appointed during 2020 and were paid a total of £4,159 (2019: £Nil). The fulltime equivalent number of staff during the year was 0.23 (2019: Nil). The total employment benefits, including employer pension contributions, of the key management personnel of the charity was £3,479 (2019: £Nil).
No staff member was paid more than £60,000 during this accounting period.
No trustee received any remuneration or payment of expenses during the year.
5 Debtors
| Unrestricted Restricted Funds Funds £ £ HMRC Covid-19 JRS Grant 230 - 230 - |
2020 Total Funds £ 230 230 |
2019 Total Funds £ - - |
|---|---|---|
6 Creditors: Amounts falling due within one year
| Unrestricted Restricted Funds Funds £ £ Trade Creditors – Bookkeeping 480 - Accruals – Venue costs - - Accruals – Bookkeeping 360 - Accruals – Payroll processing 144 - Salaries Outstanding 902 - HMRC PAYE Tax and National Insurance 136 - 2,022 - |
2019 Total Funds £ 480 - 360 144 902 136 2,022 |
2018 Total Funds £ 120 1,540 360 - - - 2,020 |
|---|---|---|
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2020 to 31 December 2020
Notes to the Accounts for the period 1 January 2020 to 31 December 2020
7 Unrestricted funds
| Balance at 31 Dec 2019 £ General funds 26,490 Designated funds – Outreach 1,849 Designated funds – Social 1,822 Designated funds 3,671 30,161 |
Balance at Income Expenditure Transfers 31 Dec 2020 £ £ £ £ 17,400 (9,004) (3,385) 31,501 - (1,250) 1,693 2,292 - (1,250) 1,692 2,264 - (2,500) 3,385 4,556 17,400 (11,504) - 36,057 |
|---|---|
Outreach fund
A fund established to support efforts to communicate the message of Jesus Christ to those who are currently outside the Kingdom of God, in the United Kingdom and beyond.
Social fund
A fund established to support efforts to meet the practical needs of those outside the Kingdom of God, in the United Kingdom and beyond.
8 Restricted funds
| Balance at | Incoming | Outgoing | Balance at | ||
|---|---|---|---|---|---|
| 31 Dec 2019 | resources | resources | Transfers | 31 Dec 2020 | |
| £ | £ | £ | £ | £ | |
| Syria fund | 145 | - | - | - | 145 |
| 145 | - | - | - | 145 |
Syria fund
A fund established to help meet the needs of Syrian refugees currently in the United Kingdom, particularly those in the immediate vicinity of Burry Port and Llanelli.
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2020 to 31 December 2020
Notes to the Accounts for the period 1 January 2020 to 31 December 2020
9 Analysis of net assets between funds
| Unrestricted Unrestricted Restricted Funds Funds funds £ £ £ Fund balances at 31 December 2020 as represented by: Current assets 28,056 38,079 145 Current liabilities (2,890) (2,022) - 25,166 36,057 145 |
Total funds £ 38,224 (2,022) 36,202 |
|---|---|
10 Taxation
As a charity, Lighthouse Community Church is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
11 Related parties
Mrs Cheryl Tootill is a member of the leadership team of the church and is the wife of Alan Tootill, a member of the board of trustees. Care is taken to ensure that Cheryl does not have undue influence over the decisions made by the board of trustees.
12 Controlling parties
In the opinion of the trustees there is no single ultimate controlling party of the charity.
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2020 to 31 December 2020
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Statement of Financial Activities For the period 1 January 2019 to 31 December 2019
| Unrestricted Restricted funds funds £ £ Income from: Donations and legacies 15,899 - Total income 15,899 - Expenditure on: Charitable activities 12,303 - Total expenditure 12,303 - Net movement in funds 3,596 - Reconciliation of funds Funds transferred from association 26,565 145 Total funds carried forward 30,161 145 |
2018 Total £ 15,899 15,899 12,303 12,303 3,596 26,710 30,306 |
|---|---|
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Lighthouse Community Church Carmarthen Bay – Annual Report and Accounts for the period 1 January 2020 to 31 December 2020
Appendix A
Statement of Faith
We believe in...
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The one true God who lives eternally in three persons—the Father, the Son and the Holy Spirit.
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The love, grace and sovereignty of God in creating, sustaining, ruling, redeeming and judging the world.
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The divine inspiration and supreme authority of the Old and New Testament Scriptures, which are the written Word of God—fully trustworthy for faith and conduct.
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The dignity of all people, made male and female in God's image to love, be holy and care for creation, yet corrupted by sin, which incurs divine wrath and judgement.
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The incarnation of God’s eternal Son, the Lord Jesus Christ—born of the virgin Mary; truly divine and truly human, yet without sin.
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The atoning sacrifice of Christ on the cross: dying in our place, paying the price of sin and defeating evil, so reconciling us with God.
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The bodily resurrection of Christ, the first fruits of our resurrection; his ascension to the Father, and his reign and mediation as the only Saviour of the world.
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The justification of sinners solely by the grace of God through faith in Christ.
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The ministry of God the Holy Spirit, who leads us to repentance, unites us with Christ through new birth, empowers our discipleship and enables our witness.
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The Church, the body of Christ both local and universal, the priesthood of all believers—given life by the Spirit and endowed with the Spirit's gifts to worship God and proclaim the gospel, promoting justice and love.
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The personal and visible return of Jesus Christ to fulfil the purposes of God, who will raise all people to judgement, bring eternal life to the redeemed and eternal condemnation to the lost, and establish a new heaven and new earth.
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