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2022-03-31-accounts

Wavertree Christian Community Centre Accounts 31 March 2022 Charity Number 1172484

Wavertree Christian Community Centre Contents

Page
Trustees Report 1
Statement of Financial Activities 5
Income & Expenditure Account 6
Balance Sheet 7
Notes to the accounts 8

Wavertree Christian Community Centre Charity Number: 1172484 Trustees Annual Report for the year ended 31st March 2022

The trustees present their report and unaudited financial statements for the year ended 31st March 2022.

Reference and Administrative Information

Charity Name: Wavertree Christian Community Centre Charity registration number: 1172484 Company registration number: N/A Registered Office: N/A Operational address: Earlsfield Road, Liverpool, L15 5BZ Trustees Dr D Edwards Mr A Fairbrother Mr K Harris Mr W Haymes Mr D Stephenson

Accountants

Sinclair Accounting Co Ltd, 300 St Mary’s Road, Garston, Liverpool, L19 0NQ

Bankers

Lloyds Bank, Liverpool Law Courts, L2 1TS

Structure, Governance and Management

Governing Document

Wavertree Christian Fellowship is registered with the Charity Commission and constituted by a Deed of Trust dated 15th November 1985.

Organisation

The trustees are responsible for overseeing the charity's activities to ensure that they remain within the boundaries laid down in the deed of trust.

A leadership team is in place to oversee the day to day activities of charity.

Andrew Fairbrother Debby Edwards Ken Harris Sue Harris William Haymes Beverley Stephenson Douglas Stephenson

Nursery manager: Beverley Stephenson Paid counsellor: Sue Harris Worship leader: Ken Harris

Signed

A Fairbrother

21 December 2022

1

Wavertree Christian Community Centre Charity Number: 1172484 Trustees Annual Report for the year ended 31st March 2022

Our Aims and objectives

Purposes and Aims

The main object of the charity is the provision of a meeting place for the local community for purposes that include the advancement of the Christian faith. In support of this object are the promoting, supporting and organising of scholarships, conferences, seminars, study tours; establishing and supporting the establishment of churches and other charitable institutions for the benefit of the Christian faith; providing, furnishing, equipping and maintaining and managing buildings; providing a meeting place for young people and such other facilities as will help them to develop their mental and spiritual capacities and so to grow to full maturity as individuals in the faith of Christ and as members of society; to exercise a ministry of care, counselling, practical and financial help and assistance to those in need of spiritual and other help and support.

Review of Activities

The church building and associated land has been maintained throughout the year allowing both church and nursery to offer a more varied play and learning environment to the local community.

Local community and church groups have made use of the facilities for a wide variety of purposes including Church services, prayer meetings, a ‘knit and natter’ group and the community gospel choir which has gone on to perform at a number of public and private functions across the city.

The Church was able to host regular events including:

-Sunday worship meetings

-Sunday school -Pre-school nursery

-Parent and toddler group -Gospel choir -Guitar club -Gardeners club -Prayer meeting -Prayer for Liverpool

The trust continued its employment of a qualified counsellor Sue Harris. Her services enabled the fellowship to offer care and support to many members of the local community and to members of the church as required. In addition she has organised inclusive public events, with opportunities to hear inspirational speakers, share meals and engage with the wider community.

Relationships with other charities

The charity has working relationships with: Wavertree Christian Community Centre (See special note), The Evangelical Alliance, Merseyside Evangelical Alliance Trust, The Haven Project, REACH, Tearfund, Fusion, IMPACT, and other missionary groups.

Links with the church on Merseyside and beyond

Wavertree Christian Fellowship recognises its place as one component part of the whole church in Liverpool. We hope to maintain our prayer network links and to continue to utilise our existing relationship with Together For The harvest. The leadership team have made time to meet with other leaders in the city and encouraged fellowship members to attend citywide and national events.

2

Wavertree Christian Community Centre Charity Number: 1172484 Trustees Annual Report for the year ended 31st March 2022

Financial Review

Total receipts on unrestricted funds were £26,652 and the resulting surplus for the year totalled £9,162.

Principal Funding Sources

The principal funding sources for the charity are currently by way of grants, donations and gifts from members of the church and local community.

Investment Policy

Aside from retaining a prudent amount in reserves each year, any monies not immediately required may be invested at the discretion of the Trustees.

Reserves Policy

Our policy is to maintain a balance in unrestricted funds to provide for at least three to six months unrestricted payments

(circa £24,000), for unexpected expenses, and to allow for a managed and responsible closure of the trust if required.

Plans for Future Periods

We will:

-continue to support deacons in takeing responsibility for monitoring and maintaining the fabric of church environs. -make improvements to our facilities to better meet the needs of the community and external requirements, where appropriate.

Special Note

Under instruction from the Charity Commission a new Charitable Incorporated Organisation: Wavertree Christian community Centre has been set up to properly include all activities of WCF. Transfer of all assets and liabilities of WCF to WCCC is now almost complete

3

Wavertree Christian Community Centre Charity Number: 1172484 Independent examiners report for the year ending 31st March 2022

Independent Examiner

Graeme O'Callaghan ACA 300 St Mary's Road, Garston, Liverpool L19 0NQ

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Examine the accounts under section 145 of the Charities Act

Basis of independent examiner’s report

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those 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 no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that in, any material respect, the 1 requirements: - To keep accounting records in accordance with section 130 of the Charities Act; - To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or to which, in my opinion, attention should be drawn in order to enable a proper understanding of 2 the accounts to be reached

Signed

Graeme O'Callaghan Chartered Accountant 300 St Mary's Road, Garston, Liverpool L19 0NQ

21 December 2022

4

Wavertree Christian Community Centre Charity Number: 1172484

Statement of Financial Activities for the year ended 31 March 2022

Notes
INCOME
Voluntary income
2
Investment income
4
3
Total Incoming Resources
EXPENDITURE
Total Outgoing Resources
5
Balance brought forward
Total Funds Carried Forward
Other incoming resources
Net Incoming (Outgoing) resources for the
year
2022
2021
£
24,245
21,490
7
100
2,400
2,750
26,652
24,340
(30,522)
(28,334)
(30,522)
(28,334)
(3,870)
(3,994)
95,295
99,289
91,425
95,295
Unrestricted Funds
2022
2021
£
199,144
146,883
199,144
146,883
(186,112)
(158,237)
(186,112)
(158,237)
13,032
(11,354)
29,355
40,709
42,387
-
29,355
Restricted Funds
Total
2022
£
24,245
7
201,544
225,796
(216,634)
(216,634)
9,162
124,650
133,812

5

Wavertree Christian Community Centre Income and Expenditure Account for the year ended 31 March 2022

Income
Donations, gifts and fundraising
Bank interest received
Nursery Income
Expenses
Purchases
Wages, salaries and other staff costs
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Telephone, fax, stationery and other office costs
Advertising and business entertainment costs
Bank, credit card and other finance charges
Accountancy, legal and other professional fees
Depreciation and loss/(profit) on sale
Other expenses inc Donations
Surplus/(deficit)
2022
£
24,245
7
201,544
225,796
12,035
149,205
10,999
32,026
1,404
122
89
3,767
588
6,399
216,634
9,162
2021
£
21,490
100
149,633
171,223
7,701
144,047
10,552
13,319
1,447
143
81
2,605
462
6,214
186,571
(15,348)

6

Wavertree Christian Community Centre Balance Sheet as at 31 March 2022

Notes
Fixed assets
Property, equipment & machinery
3
Current assets
Income tax recoverable
Sundry debtors
Bank/building society balances
Cash in hand
Current liabilities
Trade creditors
Other liabilities and accruals
Net current assets
Net assets
Reserve funds
Balance at start of period
Net surplus/(deficit)
26,814
236
79,008
-
2022
£
31,267
102,545
133,812
124,650
9,162
133,812
2021
£
31,855
22,230
270
75,964
(10)
98,454
1,339
4,320
5,659
92,795
124,650
139,998
(15,348)
124,650
2021
£
31,855
22,230
270
75,964
(10)
98,454
1,339
4,320
5,659
92,795
124,650
139,998
(15,348)
124,650
106,058 98,454
1,284
2,229
1,339
4,320
3,513 5,659
124,650
139,998
(15,348)
124,650

7

Wavertree Christian Community Centre Notes to the Accounts for the year ended 31 March 2022

1 Accounting basis

The financial statements have been prepared in accordance with UK Generally Accepted Accounting Practice along with the requirments of the Statement of Recommended Practive (SORP 2005).

2
Income and Expenditure account analysis
2
Income
Donations, gifts and fundraising
3
Other income
Nursery fees and other income
Nursery grants
Rent
4
Interest received
Interest
5
Expenditure
Purchases- Nursery
Other direct costs
Wages, salaries and other staff costs
Wages and salaries
Pensions
Staff entertaining and gifts
Employer's NI
Staff training and welfare
Car, van and travel expenses
Rent, rates, power and insurance costs
Rent
Rates
Light and heat
Insurance
Cleaning
Repairs and renewals of property and equipment
Repairs and maintenance
2022
£
24,245
34,903
164,241
2,400
201,544
7
12,035
-
12,035
139,832
2,495
995
5,210
673
149,205
2,400
330
7,165
1,048
56
10,999
32,026
2021
£
21,490
10,098
138,535
1,000
149,633
100
7,640
61
7,701
135,585
2,676
1,561
4,096
129
144,047
2,400
435
5,672
993
1,052
10,552
13,319

8

Wavertree Christian Community Centre Notes to the Accounts for the year ended 31 March 2022

Telephone, fax, stationery and other office costs
Telephone and fax
Stationery and printing
Membership
Software
Advertising and business entertainment costs
Advertising and PR
Bank, credit card and other finance charges
Bank charges
Accountancy, legal and other professional fees
Accountants fees
Other legal and professional
Depreciation and loss/(profit) on sale
Depreciation
Other business expenses
Donations
Sundry expenses
681
253
249
221
1,404
122
7
89
3,366
401
3,767
588
6,305
94
6,399
648
132
163
504
1,447
143
100
81
2,280
325
2,605
462
6,210
4
6,214

9

Wavertree Christian Community Centre Notes to the Accounts

for the year ended 31 March 2022

3 Plant, machinery and motor vehicles

Plant, machinery and motor vehicles
Cost
At 1 April 2021
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
Land &
Building
£
30,000
30,000
-
-
-
30,000
30,000
Plant &
Machinery
£
15,537
15,537
13,682
588
14,270
1,267
1,855
Total
£
45,537
45,537
13,682
588
14,270
31,267
31,855

10