Company Hous0 No CE009781 Charfty No 1172303 THE CELLAR CHURCH ELLESMERE REPORT OF THE CHURCH TRUSTEES FOR THE YEAR TO 31ST DECEMBER 2023 THE CELLAR CHURCH ELLESMERE TOWN HALL 1-3 Willow Street Ellesmere Shropshire SY12 OAL
THE CELLAR CH RCH CONTENTS Trustees report Independerrt Examiners Report Summary d rec4pts and payments Balance Sheet Notes to the Accounts
REPORT OF THE TRUSTEES FOR THE YE4R ENDED 31st DECEMBER 2023 The Trustees of the CelL8r Church pre8ent their report and accounts fcf the year 8nded 31st ember 2023 Th8 financ4al Statements have been prepared in accordan with the 8CCOUnting pOIleS set out in not8 1 to the accounts and comply wrfh the charitls twst de. the Charits'88 Act2011 and Accounting and RepcUng by Chants$".Statsment of ReCommeIed Practice appli¢able to chants preparing theiraccounts in acCan wth Financial Reporting Standard applicab li tt)è UK aThY Republi¢ of Ireland publi$lpd on 161h July 2014. Structure, goYeman¢e and management The charity is a charItae incorporated otganisath"Dn and was inc0DraI8d on 29th March 2017. The Trustees who serv8d during p•riod are."- Rrhard Ell'$ Chairman Christopher Garratt John Hvward The Trusless o)nsKlerthat thèy, to90thorrth Iho Church Pasiors. compnse tho Key porsonnel. Th• Tru5te85 give th8irtime treety and tha rnthlY 5tip8nd of the Church Pastor8 15 set byth8 Church L8aders and 18 kept und8r annual review. A nurrtlerof crileria are US in 80th.ng the $tip8nd 101 th8 Church Pa8tors'.- natu of role arKI respo$bi1ftg pastor and leachiThJ experience Ihe sector average for comparable w$rtn$ I linked to Teachers, pay Kale) trends In pay Th8 Churth E¢r$. who. apart from thg Churth past aTh4 chh Associats Postgr, arg also 1h8 tharity tru$tees. are responsible forthe overall management and contrd of the The Cellar Church Charity and meetat least lourtlmes a year. The worf¢ of implementing most of their objectives Is carrd out by thè C4llar Church etsenant Partnars. vtho moèt al lèast iwo timas a ar and kns fomially on a weekty basis. The Covenant Partners work Lmderthe oversight of the Church Elders. Th8 Church EbJ8rs Church Pastors determine the general spiritual t8achiThJ, pastoral care requnrrnnts and Vi8wJn lor the Church. The day to day running of the Church B dekgate(I to the Church Pastors and Chureh Elder6 SUPPOrted by Covenant Pathe and their team rwmbers. Covenant Pathers means the body of beIverS in the locality of Elle5rner8, Shropshire who have signed a current fonn of comrnitrnont boing known as The Cellar Chureh. The Church Pa8tor8 and Church Eer$ undertake the key a(rShip role overseeiTrJ biblical teachin9, pastoral and adminstratDie functions. day to day running ol Tho Collar Chufth. including Junior Church, undertaken within the Church Constitution approved by the Church Ehyers which provide for only significant expenditura de)n8 8nd major CAptsI projects to b8 r8ferfed to Ihe Covenant Partners for prior approval. All trLL%t8•s gr0 of theirtima fraely and Th) Mmunaraticffi or •ypnsoS wa Pahl to thèyn in the yèar. Th& Church Eklers are the charity tnjstefrs ofThe Cellar Churth. Apart from thè first charity TruBlees,unkss the Charty Tru8tses decJ8 Other¥¥i8e every CharrtyTnJstee must be app)int8d by a resolution passed at a meeting of Covenant Partners. In S8cting individuals for appointment as Charity Trustees, the Covenant Pathers must have regard to the $kill$. knOwdge 8nd experience needed for effethve adrninistratn of the Charity. Trustees wuire breadth and depth tsf eypenence to carry out th?ir duties effectwoly and gffi¢ignty. The rwuiremonts of the Trus¢ ¥hould wmprisg the follng All Charity Trustees must $ub8¢ribe and adhere to. in belief and festyle, the Churth Statement of Faith The Spiritual govemmeht and kadershk of the Covenant Partners for the purpose of which the charty has t¢en ¢s¢ablw6hed shall remain with thg Spiritual Leadership Wh8r• pogsiblè, sklls 8nd 8rIence of ihè Tru9tèa$ shoukj con4)risa 1hè following:_ A Tmst88 with a financiaaceL*Jntlng background A Trustee with public servir£ background,suth as havirg educalTr)n experierK8 A Trustee wth managerial or business experEnc One Tru¥tee may have one or mor& of thg skilb. Pagè 1
REPORTOF THE IRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2023 Corrt ObJ9¢t1v aThJ actlvltlB& for the y•ar The Oblt of ihe CIO is, for the PIl¢ben8fft, the advanment of the Chrisban faith in such ways 8s trt Charty Trustees May fiDm rne io decide. At The Celarchurch. our aim 1$ to live vut Ihe Gospel rnessaoe a5 the Bble directs u5-that 15 to ad peDple to $VatiOn through a personal ratishIp wlth je Chrlsl and atth? 8am8 time Serve our o)mmunity and those In need around LB. The Cell¥ Church adVanS Christianty in 0Drdance vilh Btt>lical leaching5 whith include deaiand ethiG81 guidelines re¢oonised over a very long pertod of Ilme and Including (byway of ex2mplel the requlrements of the fen Commandrmnts and Ihe ieachings of Je$us on 8 rarye of i8yue8 #nd often 8umm8ted His commands to.love Lord your God ond love your wghbour as yoursef. The Churths activiti indud• main V4vship s•rvic•s. rnen's and men5 rnInrI•S, pray•r rrMni5tries, life groups (worship prayer and study groupsl. In tr past, the Lority hgs held cofflrnunity outre8th events to the10sal ¢oTTYnlHy In way of Ihrough 0"¥1ty, arKJ c8rol 8eThi¢s, hith InclLKJ&s gospel mesÈages and aL8O youth nights local young people can sodJl$e and engage in drff•rnnt adivibes and seek ouKlance in th8 Chrisban fath. Achkvgrngnts and pqrf0rrnG9 The Cellar Churth offer a range of servkes Ihe ek afyj overthe WLrse of the year Ihat our c£nmunity find bDth benefiLY818nd spxrilualty fulfilling. For eKarnp. our prayer meets"ng5 prowde an intimate and refleclNe envirtMment l¢r vKJr8hip thilst Opportunie$ are provided to enyaye In more outgng worship suth as thai provided by the regular momlNJ and cttasional ev8niThJ #em. l are ElcOme to attend ourtegular se. At present there are around g) regular attderS.l apprnate 60 ofwhthTr a Covenant P8rtners. As %4EI a5 our regubr yerwces. enable our o)mmunty lo celebrate and Ihank Gtxl milestoMs ofihe jDurneylhrough hte. Throwh bapt15m ve publidy thank GDd for the grft of $4hfabon. in dedication services thank God for IhB 9rft of lrfe and through funeral SerVKeSfls and famlly expres5 their gdef and glve thanks for ihe Its whh is now complete In thts and 10 (%)mftnd th8 perstsn to God8 keeping. These a¢tivitie5 ar8 borfiGial because they provKle $witual and reli9lW5 WOt5hip forth8 local (xynmuruties In rLpshir8 a5 WBII a8 supporting communty outreach projects. The Trustee8 h8ve had regard to ihe guhlarKe 58sued by the Charity Commls810n on beneft. Our key objectives fDr the year irtkjdèd. cArhg lorour thurth and 1 eommunty to continue lo help build God's kingdom by makirfj and growng diKiplo5 of Jesua to dèveknp on online offering arKI ability 10 ¢0[ $ervits5, as 11 as soual mBdia 881& 8 Ymjilding fund. and polenliauy h¥enlrfy sui18b PmISeS for a longer tem churth home Create a'¥upport nd. to assist tho% TCC fqrnity members wlh financial drffjCu.es develop our AsÈo(xate Past¢% rok in support olgrowlh and developmeni iorTCC to continue to glow our Youth through"Tho Foundry'with th8 poI?nb"al for me81ing moro regulath aThY a nev launch junior bible stYgrOup caled 'Rooted to 8 nUMr ofoutdooravents forthe eommunty, Includlng an outdoorC8rol servlce to ehCe the numberof Life Group kaders and Life Groups tD provide local and global mi$5ion 5UPPtrrt to successfulty develop our'corrmunlty hub. In the eéntre of &&mare,"m0re Than a SLndae" lo ethte and imwove the teaching wovis40n for Junkir ChLwth lo continue to devdop the pastoral care we provhle for our &roregab"on lo Inorease attendant4 numbers at C4118r Churd) lo devdop our link8 and joint vnrking Ihilh bcal stste junior aTrJ Secondary 8thooL8 lo play ojr part in th? trfe of our lJc41 c¢fflmur¥ty through our communty outreath and gosrel mknlsty acth{e Page 2
REPORTOF ThE TrLISTEES FIJR THEYEAR B4>ED 31$tDECEMeER 2023 Cont Sm ¢Ylhg hwlighty from 2023.. Continuod ourohh'ne youlh Sludygroup Cled"RoOtttt DlOred ourA8SW8te Pask rc4e thrOh con1 rLhDoIs Maintsintsd a fiTrarrialhplfargfund to assist Gl¥Jrth membeTS in need Pastor Lld ThJm£Yuu3 brnes on BBC Radio Shropshire'PBuse lortK)whr an open airwalthrouoh NaDwty see an¢ Ind¢Or¢ar 8ertry¢o EmrAowltsO in (Jr'¢omrnurity hub, 8rvJ Irq Cream Waffie House. c.10reThan o Sd8. TrS Is run as a Th)t for pffi1 shop and 81¥0 oPP)rtUbS bj Yrtlh the ILUI coMmty0kata Sundaythurch ee OeveloFed a'BI9 C. coff•• momirvatr dId41# Smp81#8d by Can LAUncd n•wcomnMJnHYjWol¢heVentsi1h throW BurnmBrHdhlay 81e ar OctobRr Eright Spaik$ rty O•voloped our"minlslry team leadership rthl and appoinled a nurnber ofnwi 1nd1vhlL11NO th8 rolèofmknistry lea4 covers areas ofcMrch lifo sh ag KlUC. T£th, Welcome aThJJuri(Chwth Conlinuedith onlin•and In porson Ifè Prowdad W pastoral ¢¥r8 and ¢YhMunityw¥90rtIéhtthro C&n81 mini$kne5 Proled focKI SLP5rOUgh Hawt seNKefor kncgl fml shore Eryapth comnwnityevents suchA5 Ellssmwe Camiv 383 follo13 on Cdlar Chur(Ii FaCrtk paue Ifriyn 34618St brl 967 follo$r8 to wr r116 Than ¥ SUnda9fxeL pagB Ifrorn 916lastrI Eld6t¥way daylo devebp ih•future thwch v15ion and crted ow1krf£erVI6k)n 2024 102028 ouuii Ihw $tr8ieyic wal$, 11 F¥kyM6hip IcaTr ministry sPI11ty. IWe9roup5121 Daple$hip Itr8iringldvek)pmeni, tLIe leathr5, uFAng ourghlsl 3) (kn•ath lknalfrJerso88. 811 fj8. M9) 2024.2026Msffi. We have Identifi&J g nurnberofnthvlnWNe8 In F4peRrewth&noxt 3 p[8¥LI$t6klng bfind iknRI kndsthrough Inwtiru rJr ofl kvea$hg rwr r8guiarglthg. Y.. 2024 strstry.cwd OtytOe8'. 10th bIrthY anniversary 8¥tt8 ' 19nsth1 Spwkswurwchiklren's outre ' Nw8nd irnproved ¥¥8bstté Finaroal 5uW8m•forourc0mmun hub MoreTh&n a &nd•tr 225 $trAteoic 0nDe•. ¢811 Second 11 pas Deuicsied men.$1¥M'smlr4str1eY Ovwsea5 shoytterm rnwion l&ams Community 10[8 tne45 ' CL¥ntDunity parting1 marri•J8 crAJr2e5 2026 $trwgospel pnbe. Empltythithn'8wuth worker FirE11 Th• fina41 stsMeNtS shtrwcomLird inCLNne (T ¢dLir Church 4nd Mor¢ Than a sd&@I thOl 0f£133.999d ¢cmbRd oft139.196. ith a net d8firAI in rOl£s.188. ofyear comlinod bgnk tl8nc8 tsF£19,445 Ip source d irwrn is dunabSfrurll regular alIeeTSID Cellar Church, aCCOLntry forvayi rn8jonty ofthe Churth's inwme. Tr Tru5tee5arecominuiry thr51rategY ofdbrAoyiw all fflet IOrnir0 r8gOUrte$to inv8stm9 in th• Mang and 91 Of¢led for purFose5 of m[k9 Ih2w>syI knovm the Irral El8smere. TheTrutes repUY rewvwlbe linces. bxws and spd aInSt b)381 tO9etrtrwth 8 Th)nthly18h flan¥Er8 as krtof Ihe effBGtiSWrdSptsI the churc11 r&lhe TrustO85 aim tornaiTrtalTra baancfy¢yi unrestnu funds lrfpwiyel. lth •qualestoal Ibast Ihr••mDnths unr•sthcbd pwents IU3.6091. to(wr eMergerLy1tsthaI may arise IrLYll lime tolime. Treoverall b3&rof£19,445 hekj on Un5ctj fwd4 adesn&6. tther1s et. CMirgtDthp launch Dfaur for profrt gw. mor9Th 8 Sund. 8 8ep8rare bwk 8(xJyJnt8nd satOffinl havg bn kept a'rtreeipts arwj pwnenls, Logs. lIS1O¥¥1 th? C414r ¢hw¢h and M¢re Thw a Sundae a(tounts both. Ill 499rggst8. rokYe$gnt1ow ¢¢m¢ ar¢ olwtslture. asUr¥¢ i$cw8ldered 8 mistslon mhisty ofthg ¢hHrty. vo%¢d tytr*TNste88 on 2nd Dembar2024 and ontkar Rlthard 8118 Chairof Tmsteès P8g•3
INDEPENDENT EXAMINER'8 REPORT TO THE TRUSTEES OF THE CELLAR CHURCH I report on the finanaal statements of the Cdlar Church for the period ended 31st December 2023 vthich are set out on pages 5 to 8. ¢tlve ras nslbilitigs of Trustges and Examlngr The trustees of the ch8rity are responsible for the preparatn of the 8¢counts.They conshyer that an audrt is not not required forthig year under sedon 144121 of the Chae5 Act 2011 (the 2011 Act) and Ihat an independent examlnats.on Is n*Jed It 1$ my responsibilrty to examine the accounts under seclie4) 145 of the 2011 Act,. follow the procedures Laid down in the General Directions given by the Charity Commissioners secbon state vthether particulor matters have wme to my attention. Basis of Inde ndent Examlngr's Ststsmgnt My examlnalion was carried out In accordance th8 General Directlon glven by the Charity Commi$sioners. An examination indudes a review of the accounting records kept by the trustees and a comparison of the accounts wth those records. 11 a150 includes consideration of any unusual items or disclosures in the accounts and seeking expLgnations from you ag trustees concerning any such matters. The procedures undertaken do not provKle all the evidence th81 wwld be required in an audit, and, consequently, I do not express an audTt opinion on the view given by the accounts. ndent examlnerfs statement In connection with my examination. no mattèr has come lo my attention.. {11 which gives me reasonable cause to believe that in any m8terial re8pect the requirements:_ to keep accounting records in a¢¢ordan¢e wblh secbon 130 of the 2011 Act: and to prepare accounts which accord wlh these accounting records have not been met,'or (21 to vthich, in my cpinion, attention Should be drawn lo en8ble a proper understanding of the accounts to be reached. Dated.. 3rd December 2024 Megan Jones FCA, CTA Morris Cook Chartered Accountsnls 315 Watergate Street Elesmere. Shropshire SY12 OEX Page 4
SUMMARY OF RECEIPTS AND PAYMENTS ACCOUNTS for tho year ended 31st DeCemr 2023 General Fund Fund RECEIPTS Income Tesources Irom dcfiL¥S Athvities Total weipts 133,999 110.504 133,S99 110,504 PAYMENTS Ministerial Mi55ionary Premises Activtties General Total payrn8nts 59.777 68.392 3.773 3.502 3.7S3 139,1 58,248 5.020 2.376 6.293 128.623 EXCE F PAYMÉNT VER RECEIPT -5,198 -18.119 SUhWARY OF FUNDS for the year ended 31st December 2023 BALANCE AT 31 DECEMBER 2022 Excèss of payments over receipts Transfer bets¥een funds BALANCE AT 31 DECEMBER 2023 25.003 -5.198 43,122 -18,119 19,805 25,003 Page S
RECEIPTS AND PAYMENTS ACCOUNT for thg ygar fjnd8d 31st Doc8mber 2023 GENERAL FUND EIPT Tax effrETrt Offerings Income tax recovered 0er1r@S AS taklngs Building Fund MisSn 0th8r donat10nrft3 55.188 12,893 18.867 45,021 600 54.974 9.320 7.350 31.13S 8,479 1.246 767 133.999 110,504 Total rI1p 133,999 ENT Spend linc tsx.Nl. pension & exponsesl Visit&ng pr88chers 59.357 420 57,828 420 59.777 58,248 MISOn8 Eltlgrs Meèting Communlty Support FuTrJ rAS expenses MrAS wages Kenyan BY Centre Ukraine Donalwjn 42 1,239 2.CfjS 38.764 Z4,578 505 1.093 30.824 18.858 520 6,000 Br¢admoor 200 68,392 56.686 prnISeS Hire of Town H311 Elksrner• Rang81S Insurance Propprty Expenses 3,085 270 418 4.170 55 434 3.773 5.020 Activrties Sunday SthooVJunb)r Church Ywlh (Foundry) MgnslWom¢ns Mliistry Christmas V£al 515 2,027 633 1,718 959 3.502 2,376 Stationary & puNldty Onlne Serv**$ & Zoom ¢onfergnces atbndad Teth Group J$i¢ Group Le981 & professional eynses CCPAS Reimbursment oltrav Ser¥e refreshments Sundry expen8es Deprecmion 397 818 230 634 425 876 267 135 978 909 304 321 171 3,753 1,438 6,293 Total payrn•nts 139.198 128,623 EXCESS OF PAYMENTS over RECEIPTS -6.198 -18,119 BALANCE BROUGHT FORWARD 25.003 43,122 BALANCE CARRIED FORWARD 19.805 £25.003 Pag• fj
STATEMENT OF ASSETS a5 at 31st December 2023 2022 FIXED ASSETS Tangible assets CURRENT ASSETS Bank Current Account TSB Bank ma$t Bank Cash in hand Note 3 359 204 18,449 967 30 23,914 874 19,445 24,799 TOTAL ASss £ 19,805 £ 26,003 The8e 8c¢ounts approwd by the Trustee8 on 2rKI tknmber 2024 and 8ign&Y on their Ixhalf by Rharf Ellig- Chainpan Page 7
NOTES TO THE FINANCIAL STATEMENTS for the year ended 318t December 2023 1. ACCOUNTING POLICIES Charlty Inforn)ation The Cellar Churth is a th8rrtable ineorpx)red CganIsatIc in England at Wales whose re9Ster6d offlL is Ellesmere Town Hall, 1-3 Willw Street. Ellesmere. Slvopshire. SY12 OAL ACCotIng convention The accounts have been prepared in accordance wth the Charibes Act 2011 . The d)arity h88 tsken athantage of thg provisions and wepared the accounts on a receipts and payments basis. Tanglblg flxod a580ts Tareible fixed assèts arè mèasurad at cost and subsequenlly measured a cost net of deweciation. Deplation is provided at ratas calculated to writ8 ofl tha cost less eth'mated redu value over it8 èxpactèd uaèful life, as follows PLant aThJ machinery Fixtures and fittings Computer &]uipmenl 25% slraighl line 25% straight line 33% Straight line ND General funds rewesent the funds of the Church that are not Subj. to any stilLon9 rardIng their use and are availab for application on the general PUTPOS¢S cl the Churth. Funds deslgnatod for a particuLar purpose by the Churth are also unrestricted. Plant & Fixtures & Com Machine Cost at 31st Oecember 2022 Addrticsns Disposal 6,872 1,334 1,830 10.036 326 Cost at 31 st D8cember 2023 6,934 1,334 2,094 10.382 Depreciation at 31st Dember 2022 Charge on dispos Charge ftha yaar 6,871 1,132 1,829 9.832 18 68 87 171 08pr8ciation at 315t December 2023 6,887 1.2C 1,916 10,CQ3 Net book value al 31st Decembtrr 2023 47 134 178 359 Net book value 8131st Dber 2022 202 204 4 TRUSTEES None of the Truslees l or ary person conneded with them} re¢eived any remunerab.on in the period S EMPLOYEES Th were 4 nployee8 in the ptrfi¢>a.12023- 41 Page B