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2022-03-31-accounts

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ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022

CARLISLE CHRISTIAN FELLOWSHIP

CHARITY REGISTRATION No: 1173878

Independent Examiners Ltd Unit 2 the Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF

CARLISLE CHRISTIAN FELLOWSHIP

CONTENTS

Page 3 Legal and Administrative Information Page 4 Independent Examiners Report to the Trustees Pages 5 to 12 Trustees Report Page 13 Statement of Receipts and Payments Page 14 Statement of Assets and Liabilities Pages 15 to 19 Notes to the Accounts

2

CARLISLE CHRISTIAN FELLOWSHIP

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1173878 START OF FINANCIAL YEAR 1st April 2021 END OF FINANCIAL YEAR 31st March 2022 TRUSTEES THAT SERVED Mr. A. G. Smithson DURING THE YEAR TO 31ST MARCH 2022 Mr. J. A. Johnston Mr. G. C. Pattinson Mr. R. H. McNeill (resigned 31st May 2021)

The existing trustees appoint any new trustees following the provisions laid out in the organisation's governing instrument.

LEGAL STATUS Charitable Incorporated Organisation Registered with the Charity Commission of England and Wales GOVERNING INSTRUMENT Foundation Registered 20th July 2017

OBJECTS

The objects of the Charity as a Charitable Incorporated Organization (“CIO”) are, for the public benefit: 4.1 To advance the Christian faith in the County of Cumbria and in such other parts of the United Kingdom or the world as the Charity trustees may from time to time think fit; 4.2 To relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the said County and in such other parts of the United Kingdom or the world as the Charity trustees may from time to time think fit; and 4.3 to promote and fulfil such other charitable purposes beneficial to the community in the said County and in such other parts of the United Kingdom or the world as the Charity trustees may from time to time think fit.

CORRESPONDENCE ADDRESS Charlotte Street Church Charlotte Street Carlisle CA2 5BT PRIMARY BANKERS CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent INDEPENDENT EXAMINER J Irvine-Smith FCIE Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane West Sussex PO18 8NF SOLICITORS Anthony Collins Solicitors LLP 134 Edmund Street Birmingham B3 2ES INSURERS Ansvar Insurance Company Ltd Ansvar House St Leonards Road Eastbourne, East Sussex BN21 3UR

3

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

Report to the trustees/ members of Carlisle Christian Fellowship on the accounts for the year ended 31st March 2022 set out on pages 13 to 19.

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:

Basis of independent examiner’s statement

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

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

J Irvine-Smith FCIE Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF Date: 9th September 2022

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Carlisle Christian Fellowship

Trustees Report

For the Year Ended 31 March 2022

The Trustees present their report and accounts for the year ended 31 March 2022.

The accounts have been prepared in accordance with the charity’s foundation document and the Charities Act 2011 (“the Charities Act”) following the option under C25 section133, which allows accounts to be prepared on a receipts and payments basis by certain charities.

Summary of the Purposes of the Charity as set out in the Governing Document

The objects of the Charity as a Charitable Incorporated Organisation (“CIO”)are, for the public benefit: 4.1 To advance the Christian faith in the County of Cumbria and in such other parts of the United Kingdom or the world as the Charity trustees may from time to time think fit; 4.2 To relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the said County and in such parts of the United Kingdom or the world as the Charity trustees may from time to time think fit; and 4.3 To promote and fulfil such other charitable purposes beneficial to the community in the said County and in such parts of the United Kingdom or the world as the Charity trustees may from time to time think fit.

Summary of the main activities in relation to those purposes for the public benefit

These were: the Sunday Morning Prayer Meeting and Service; Stepping Stones; House Groups; Man Friday.

Each Monday, a group met to clean, decorate and repair the church building, to keep the garden and surrounding grounds tidy and to carry out administrative functions.

Public Benefit Statement

The trustees have made use of the guidance available from the Charities Commission. This report is intended to demonstrate that activities of the CIO provide identifiable benefit to the public or a section of the public, including people on low incomes, and that any private benefit occurring is incidental. The CIO responds to needs, enhances lives, provides some education and development, fosters a sense of community, and considers future generations.

Achievements and Performance for the period 1 April 2021 to 31 March 2022

Due to continued lockdown caused by the Coronavirus Pandemic, the Fellowship’s activities are still limited. However, we have started to use our Church premises for Sunday Morning Worship, and part of the service is recorded and shown the following week on our continued ‘on line’ service.

Recurring meetings at Church

09.45am Sunday prayer meeting. 10.30am Sunday morning meeting. 09.30am Monday Cleaning Team meet.

Other meetings and events held at Church.

18.09.2021. Sat. 09.30am. Cleaning Day at Church followed by free meal. 19.11. 2021. Fri. O7.00pm. Man Friday men’s meeting. Paul Carter spoke on prayer. 20.11. 2021. Sat.07.00pm. Tear Fund’s Big Quiz Night with supper. 16.12. 2021. Fri. 07.00pm. Man Friday Christmas Edition, Women invited. Paul Hodge ministered in song and CID O’Neil gave his testimony. 25.02. 2022. Fri. 07.00pm. Man Friday. Alan Paterson spoke about his work in wood. 08.03. 2022. Fri. 07.30pm. CCF Annual General Meeting. 18.03. 2022. Fri. 07.00pm. Man Friday. Speaker – John Thomlinson.

Recurring Meetings on line.

10.30am. Sunday morning meeting 11.45am.after Church meeting

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Carlisle Christian Fellowship

07.00pm.

Friday Zoom Prayer Meeting.

Meetings and events supported outside our Church. 06.04.2021. Tue. 7.30pm.

06.04.2021. Tue. 7.30pm. Prayer for Israel. Held once a month at Ron and Katie’s home on the 1st Tuesday each month, available to members of other churches. 25.04.2021. Sun. Start of week of prayer run by Christian Institute. 27.04.2021. Tue. 7.00pm. Zoom Aglow Meeting. Held once a month on the last Tuesday and available to members of other churches. 17.07.2021. Start of three weeks of Keswick Convention. 01.08.2021. Sun. 4.30pm. Inter-church prayer meeting at Cathedral. 14.10.2021. Thu. 7.30pm. Prayer for revival in the Borderlands at Longtown Memorial Hall. Held once a month on the 2nd Thursday and available to members of other churches. 29.10.2021. Fri. 7.OOpm. Pastor Glory Okpedo from Motherwell spoke at Pinegrove Hotel. Available to the general public. 10.01.2022. Mon.7.30pm. 6 week course, facilitated by Churches in Carlisle by zoom on Cruse Bereavement Care. 21.03.2022.Mon. Duncan Cullens, and a colleague, representing Navigators, Scotland, took a van of medical supplies to Poland in support of Ukrainian Refugees.

Deaths.

23.04. 2021. Philip John Collier. (84 years) 05.06. 2021. John Douglas Taylor (62 years) Births. 08.11.2021. James Cullens (10lbs)

Baptisms

18.02.2022 at Carlisle Baptist Church. Amanda Hudspith, Louise Gray, and Charlotte Gray.

Visiting speakers.

27.02.2022. Sun. 10.30am. Pat Frame. Gift day for 25TH anniversary of Ezra UK.

Summary of Departmental Reports

(A) Stepping Stones

The 0-18 ministry is named Stepping Stones was suspended as from 22 March 2020 due to the coronavirus pandemic lockdown but reopened during the reporting year. Groups are Pebbles (pre-school, reception & early primary) and Boulder Gang (late primary & secondary). Oversight was by Ruth Smithson with Jackie Gollings coordinating Pebbles and Stephen Mason coordinating Boulder Gang.

(B) House Groups

Due to covid restrictions the groups have not been able to meet as normal but as the year progressed the situation improves. The remaining groups started to meet up again and a new group was formed lead by Ian Belton and Chris Magas. All the groups have continued to give pastoral oversight to their members.

The elders really appreciate the amount of time and work the leaders have put in during this difficult time. The elders are praying that other new groups could be established.

(C) Prayer Ministry Group (“PMG”)

The PMG has not been able to meet in person over the past year. The main focus has been and continues to be prayer support. Prayer requests are received and passed on by email to the members of the group.

The elders really appreciate the dedication and commitment to prayer by those involved in the team.

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Carlisle Christian Fellowship

(D) Man Friday and Women@CCF

Our monthly Man Friday meetings resumed in November last in the lower hall.

Between 20-30 men met each month to share a two course meal and hear an invited speaker. We also had one open meeting for all with around 70 in attendance.

Women@CCF had no organised activities or meetings during the operating period but access to Carlisle Aglow continues to remain available.

(E) Prayer for Revival in the Borderlands

Members have been actively involved in Prayer for Revival in the Borderlands. Monthly meetings recommenced during the year.

(F) Monday Work Team and Library

Most activities were suspended from 22 March 2020 and recommenced during the reporting year. Ongoing maintenance of the building and grounds takes place as required and administration work has mostly been carried out remotely from members’ homes.

Measures were put in place to ensure that activities within the building were Covid-19 compliant when this was required. A cleaning day took place during the year to prepare the building for full reopening. Occasionally external paid contractors have been used for garden maintenance.

(G) Missionaries

Missionaries supported by CCF in the year ended 31.03. 2022

Helcio and Angela Lange DaSilva (Portugal – working independently)

Jochen and Johshy Tewes (India – working with Inter-Mission Industrial Development Association)

Annie Pillai – died 19.01.2022 (India – working with India Inland Mission)

Ian and Helen Faulds (Poverty Swap – Outreach to the Poor worldwide)

Schools Workers working with Northern Inter-Schools Christian Union

Rachel Gleave

Hayley Wisbey

Becky Hudson

Chris Walford (Puppets)

Ruth Young

Operation Mobilisation Workers.

Lucas and Claire Sneller (resigned 31.12.2021)

Stirling Christian Union Workers with Navigators (Scotland)

Duncan and Shona Cullens.

Charities supporting the Poor.

Joseph’s Storehouse (Caring for poor Arabs and Jews in Israel)

Samaritan’s Purse (Providing Christmas Presents in Shoeboxes for the poor worldwide. Also engaged in clean water projects)

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Carlisle Christian Fellowship

Compassion , which releases children from poverty in undeveloped countries

Release international , providing financial and prayer support to the Persecuted Church.

Ezra , supporting the repatriation of Jews back to Israel.

Children of Hope, Uganda .

Tearfund , tackling poverty and injustice through sustainable development, by responding to disasters and challenging injustice.

AMEN. Provides boxes of aid via local churches in Romania for families in need.

(H) Praise Group

The Sunday morning Praise has been recorded for incorporation into our online services since 22nd March 2020, with a move to live worship from June 2021. Praise has been led by Jenny Beattie, Jonathan Adams, Claire Sneller, Ben Mattinson, Sarah Traut, Tom Seagraves and Alan Smithson, on a rota basis, with Alan Smithson being responsible for overall leadership.

Musicians were Gail, Colin & Ben Mattinson, Claire Sneller, Jonathan Adams, Tom Seagraves, Sarah Traut and her children, and Ben and Alan Smithson. Singers were Jenny Beattie, Claire & Lucas Sneller and their children, Jonathan Adams, Sarah Traut and her children, Tom Seagraves, Colin & Ben Mattinson and Alan & Ruth Smithson.

The video recordings and addition of song words were done by Claire and Lucas Sneller, Alan Smithson, Heinz and Sarah Traut, Ben Mattinson, Jonathan Adams and Tom Seagraves. Some video recordings were made in CCF’s building (when restrictions allowed) and for these the sound technician was Ruth Smithson. Steve Thompson was responsible for overall coordination of the recordings and their incorporation into the online service videos. An overlap period allowed continuation of online services being shown, using recordings of the previous week’s live meeting, so that those who were not ready to return to live meetings could still participate from home. Sound and vision crew was Steve Thompson and Doug Coyle with assistance from Liz Seagraves. Live streaming of worship meetings was explored and has been implemented by Steve Thompson and Doug Coyle after the reporting year.

CCF’s elders would like to offer grateful thanks to everyone who has taken part in the Praise Group and all other aspects of the online and live meetings. They have been a valuable means of continuing to meet together (virtually and in reality) and have been an encouragement to CCF and many other online viewers nationally and internationally. We have seen many people grasp the opportunity to learn new skills and discover new gifts, which has been a blessing to us all.

(I) Welcome Team

Our Welcome Team is blessed with several enthusiastic friendly faces to meet, greet and seat everyone that comes to Church on a Sunday morning. Visitors are informed of Stepping Stones (creche facilities and children's groups). The lift team assist those who need the use of the lift to gain access to the main hall and the lift team member is often the first contact for visitors. There was no activity whilst Covid restrictions were in place.

(J) Baby Basics

Baby Basics is a volunteer-led project aiming to support new mothers and families who are struggling to meet the financial and practical burden of looking after a new baby. The vision for the project was given by Alex Davis and taken up by Carlisle Christian Fellowship. The provision of Moses Basket Starter Packs has been advertised through various Agencies such as NHS Midwives, Health Visitors, Local Authority Social Workers and Child & Family Support Services (Children’s Centres) in the Carlisle area since August 2019.

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Carlisle Christian Fellowship

2021-2022 has shown 100% increase (33) of referrals since last year, a total of 65 since commencement of the project. Moses Basket Starter Packs were distributed mostly to the NHS Midwives whose clients are vulnerable mums to be who are struggling financially, including homeless and a small number have been distributed to resettlement families. Donations from the suppliers, signposted by the Duchess of Cambridge, ceased at the end of 2020-2021 financial year. There has since been a steady flow of donations of good quality clothes from email/website contacts and we are now thinking of innovative ways to attract donations from churches around Carlisle and from supermarkets, as supplies and monetary donations are currently low, and we are hoping to recruit volunteers to source items from social media platforms. CCF have supported the project financially with the purchasing of 20 new baskets and paying the monthly subscriptions.

The baskets are touching hearts and making a vast difference to families struggling in this economic climate. We may never know the full impact and in particular will never know how many unborn babies’ lives have been saved by mums not having to stress over not having anything for their new baby – but God knows.

Ecumenical Relationships

CCF is in association with “Hope Carlisle” - a gathering of church leaders in Carlisle; Churches Together Carlisle; The Evangelical Alliance; The Carlisle Chapter of Aglow International; Impact Housing Association and The Christian Motorcyclists Association (UK).

9

CARLISLE CHRISTIAN FELLOWSHIP

TRUSTEES REPORT (continued) FOR THE YEAR ENDED 31ST MARCH 2022

Financial review

The receipts and payments position as regards CCF for the year ended 31st March 2022 is summarised as follows:

Total receipts on unrestricted funds was £41,817 of which £97 was income on short term deposits. Restricted income of £2,889 was received as shown in the Financial Statement appended at Schedule A.

The Gift Aid giving through envelopes and bankers orders increased from £29,855 to £34,052, up by 12% and the total income, in the absence of grants and tax recovered during the Operating Period decreased by 9%.

The net result as at 31st March 2022 was an excess of total receipts over payments for the year of £14,249.

The accounts are prepared in accordance with the CCF Constitution and the Charities Act 2011 following the option under C25 section 133, which allows accounts to be prepared on a receipts and payments basis by certain small Charities.

Financial Reserves Policy

The trustees have considered the level of reserves that they wish to retain, appropriate to CCF's needs. This is based on CCF’s size and the level of financial commitments held. The trustees consider that a level that equates to four months annual expenditure on unrestricted funds provides a sufficient reserves for CCF to be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income and and/or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily the amount is included in a short term savings account with Kingdom Bank Limited.

Policy on Grants

Grants are made from general funds to overseas missionary organisations and relief agencies, home missions and other societies. Grants are also made to individuals who are considered to be in need. Many of the grants are made on a regular basis when the amount of the grant will depend on an assessment of the recipient circumstances and the resources available. It is not anticipated that the total grants made from unrestricted funds during a year will be less than 10% of the incoming resources from donors. In addition, grants will be made from restricted funds for income is received specifically to enable a grant to be made for a chosen purpose.

Investment Policy

In accordance with the governing document of CCF, the trustees have power to invest in such stocks, shares, or other investments and property as they see fit. the policy of CCF is to hold surplus liquid funds in short term deposits which can be accessed readily thus enabling CCF to respond quickly to changing needs and opportunities.

Volunteers

We would like to thank all the volunteers as identified in this report who work so hard to make CCF the lively, vibrant, and compassionate community that it is.

10

CARUSLE CHRISTIAN FELLOWSHIP TRUSTEES REPORT (continued) FOR THE YEAR ENDED 31ST MARCH 2022 Structure Governance and Managernent CCF is a CIO which was ￿gIStered at the Charity Commission on 20th July 2017. There is appended at schedule A. a Statement of Assets and Liabilitie5 for the CIO a5 at 31st March 2022. The CIO cornstStution governs the running of CCF. The CIO trustees who served durin8 the Operatiri8 Period were.. Jarnes Alexander Johnston Ronald Hay McNeill Iresi8ned 31st May 20211 George Colin Pattinson Alan George Smithson The CIO constitution descr+bes the procedure for t￿stee selertion. There must be at least three CIO trvstees. Every new trustee must be appointed by a resolution passed at a property convened meeting of the CIO tfljstee The following CIO trustees are also Elders of the CIO who a￿ fe5pon5ible for the day to day activities of the CIO.. james Alexanderlohnston George Colin Pattinson Alan George Smithson Trustee Responsibillties The trustees are responsible for keeping propèr accountirtrg records, which disclose wr(h reasonable accuracy at any time the position of the CIO. They are also responsible for safeguarding the assets of the CIO and hence for takin8 reasonable Steps for the preventlon and detection of fraud and other Irregularities. Admlnlstratlon Informatlon CCF Is sltuated at Charlotte Street CA2 58T. The CCF bullding is registered to the CIO with freehold title at HM land Re8iStry under title number CU163101. Dectaratlons The trustees declare ihat they have approved the Trustees Report above. Si8ned on beh fofthe 5tee5 Signature Full Name Position Date & sf&Y 4-1gILtbzI Si8nature Full Name Position Date

CARLISLE CHRISTIAN FELLOWSHIP

TRUSTEES REPORT (continued) FOR THE YEAR ENDED 31ST MARCH 2022

Financial Information

See schedule A at the end of this report for a summary of receipts and payments for the year ended 31st March 2022. A Statement of Assets and Liabilities as at 31st March 2022 can be found in the Financial Statements contained in the Annual Report and Statements of Accounts for the year ended 31st March 2022.

Conclusion

We look forward to another year to experience more of the abundant life we inherit from Christ, not only collectively as a Church, but as individuals; seeking to display his nature in our homes, employment, relationships, and everyday activities. With our continued involvement in Hope Carlisle and other citywide initiatives, we seek to join with other parts of the Church of God in Carlisle to bless our city and to reach out to its people.

Financial Information

The Charity Commission allows a small charity to opt to prepare their annual accounts on a ‘Receipts and Payments’ basis rather than an accruals basis which is required by medium and large charities. The fellowship is within the limits set by the Commission and as the trustees consider that the present financial controls that are presently in place are adequate to fulfil their responsibilities, the trustees have prepared the Financial Statements on the said Cash Basis.

The receipts and payments for the year ended 31st March 2022 can be summarised as follows.

Schedule A

----- Start of picture text -----
2021/22 2020/21
Receipts General fund Donations 41,437 40,060
Tax refunded 0 23,571
Other receipts 370 284
Refunds and Repayments 0 8,201
Sub-total 41,807 72,116
Designated funds Other receipts 10 7
Restricted funds Donations 2,889 693
Tax refunded 0 170
Other receipts 0 0
Sub-total 2,899 870
Total receipts 44,706 72,986
Payments General fund Grants (being 14% (2021: 14%) of the General fund receipts) 10,543 10,018
Activities 3,238 3,186
Building improvements 0 0
Building maintenance 9,872 6,057
Other payments 3,354 9,960
Sub-total 27,007 0
Restricted funds Grants 2,529 654
Activities 921 879
Sub-totals 3,450 1,533
Total payments 30,457 30,754
Net movement 14,249 42,232
----- End of picture text -----

Further details showing the financial position are provided in the Annual Statement of Accounts.

The charity remains dependent on the generous support of its regular donors as it seeks to further develop its activities and improve its facilities.

12

CARLISLE CHRISTIAN FELLOWSHIP

STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31ST MARCH 2022

Notes
RECEIPTS
Voluntary Receipts
2a
Activities for Generating Funds
2b
Investment Receipts
2c
Charitable Activities
2d
TOTAL RECEIPTS
PAYMENTS
Investment Management Costs
3a
Charitable Activities
3b
Governance Costs
3c
Other Payments
3d
TOTAL PAYMENTS
NET RECEIPTS/(PAYMENTS)
Transfers Between Funds
Total Funds Brought Forward
TOTAL CASH FUNDS CARRIED FORWARD
General
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2021/22
2020/21
£
£
£
£
£
41,437
-
2,889
44,326
64,494
-
-
-
-
-
87
10
-
97
291
283
-
-
283
8,201
41,807
10
2,889
44,706
72,986
125
-
-
125
111
25,688
-
3,450
29,138
29,341
1,194
-
-
1,194
1,050
-
-
-
-
252
27,007
-
3,450
30,457
30,754
14,800
10
(561)
14,249
42,232
(1,800)
1,800
-
-
-
125,785
5,423
563
131,771
89,539
138,785
7,233
2
146,020
131,771
Unrestricted

All of the organisation's operations are classed as continuing.

The notes on pages 15 to 19 form part of these accounts.

13

CARLISLE CHRISTIAN FELLOWSHIP srATEMENT OF ASSETS AND LfABILrrIES AS AT 31ST MARCH 2022 Unrestricted General Designated Funds Funds Restricted Funds T(*tal 31-MaTr22 Total 31-Ma￿21 Notes ASSETS Cash Funds: Cash at Bank and in Hand Investments 111,690 7,233 118,925 27,095 104,764 27,007 131 771 138 785 Other current assets: Prepayments Gift Aid Tax recoverable 306 Flxed assets retalned for charlty use: Freehold 8uilding [deÈmed cost- valuation dated 20101 General Equipment {hlstorlcal costl 255,000 71,378 326 378 255,000 71,378 326 378 255,000 326 265 LIABILITIES Accountancy and Independent Examinatlon Fees Overpaid Gift Aid Tax recoverable Ito be repaldl i.iio 8.201 i.iio 8,201 I,iio 8,201 9,311 9,311 9.311 Charity Law fftquires the Trustees to prepa￿ financial statements for each financial year which comply with the regulations set out In the Charitles Act 2011. The Trustees have elected to take advantage of the provisions that apply to small charities and have prepared a Recelpts and Payments Account and a Statement of Assets and Liabilities which are set out on pages 13 and 14. Approved by the Trustees on ................... 411 Signed on their behalf by Trustee Print Narne..

CARLISLE CHRISTIAN FELLOWSHIP

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022

1. ACCOUNTING POLICIES

Basis of Preparation

The accounts have been prepared under the Receipts and Payments basis of accounting as prescribed by the Charity Commission and they meet the appropriate legal requirements.

The Trustees confirm, in accordance with the Charitable Incorporated Organisations (General) Regulations 2012, that at the year end the CIO did not have any outstanding guarantees to third parties nor any debts secured on assets of the CIO.

2. RECEIPTS

Notes
a) Voluntary Receipts
Gift Aid Donations
4
Gifts & Donations
Tax Repayments (for YE 2018)
Tax Repayments (for YE 2019)
Tax Repayments (for YE 2020)
b) Activities for Generating Funds
Sale of Donated Goods
c) Investment Receipts
HMRC Repayment Supplement
Interest Receivable
5
d) Charitable Activities
Activities & Events
Refunds and Reimbursements
General
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2021/22
2020/21
£
£
£
£
£
31,163
-
2,889
34,052
29,855
10,274
-
-
10,274
10,898
-
-
-
-
5,755
-
-
-
-
7,789
-
-
-
-
10,197
41,437
-
2,889
44,326
64,494
-
-
-
-
-
-
-
-
-
-
-
-
-
-
57
87
10
-
97
234
87
10
-
97
291
283
-
-
283
-
-
-
-
-
8,201
283
-
-
283
8,201
Unrestricted

15

CARLISLE CHRISTIAN FELLOWSHIP

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022

3. PAYMENTS

Notes
a) Investment Management Costs
Bank Charges
b) Charitable Activities
Grants to Institutions
4
Grants To Individuals
Pastoral Ministry
Main Church Activities
Sunday School
Outreach Activities
4
Cost of Direct Charitable Activities
Premises Costs:
Building Repairs and Maintenance
Roof Repairs
Equipment Costs
Cleaning Costs
Electricity Costs
Gas Costs
Water Rates
Insurance Costs
Administrative Expenses
Cost of Indirect Charitable Activities
Total Cost of Charitable Activities
c) Governance Costs
Accountancy Fees
Independent Examiners Fees
Legal & Professional Fees
d) Other Payments
Ex Gratia Payments
General
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2021/22
2020/21
£
£
£
£
£
125
-
-
125
111
125
-
-
125
111
8,443
-
2,529
10,972
8,572
2,100
-
-
2,100
2,100
-
-
-
-
150
1,896
-
-
1,896
2,028
399
-
-
399
500
943
-
921
1,864
1,387
13,781
-
3,450
17,231
14,737
2,559
-
-
2,559
6,057
-
-
-
-
-
370
-
-
370
585
91
-
-
91
-
1,355
-
-
1,355
1,105
1,626
-
-
1,626
777
-
-
-
-
306
3,871
-
-
3,871
3,357
2,035
-
-
2,035
2,417
11,907
-
-
11,907
14,604
25,688
-
3,450
29,138
29,341
658
-
-
658
658
392
-
-
392
392
144
-
-
144
-
1,194
-
-
1,194
1,050
-
-
-
-
252
-
-
-
-
252
Unrestricted

16

CARLISLE CHRISTIAN FELLOWSHIP

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022

4. RESTRICTED FUNDS

THIS YEAR

Release International Fund
Shoe Boxes
Baby Basics
Ezra
Leprosy Mission
Hardship Fund
Balance
Balance
01-Apr-21
Income
Expenditure
Transfers
31-Mar-22
£
£
£
£
£
-
673
673
-
-
248
750
1,297
-
(299)
265
360
374
-
251
-
657
657
-
-
-
449
449
-
-
50
-
-
-
50
563
2,889
3,450
-
2
LAST YEAR
Release International Fund
Missionary Fund
Shoe Boxes
Baby Basics
Hardship Fund
Balance
Balance
01-Apr-20
Income
Expenditure
Transfers
31-Mar-21
£
£
£
£
£
-
13
13
-
-
541
-
541
-
-
630
597
979
-
248
62
203
-
-
265
-
50
-
50
1,233
863
1,533
-
563

The Release International Fund relates to donations received for Release International, an organisation that supports persecuted Christians in various parts of the world.

The Missionary Fund relates to money received specifically for those carrying out missionary work or training for missionary work.

The Shoe Boxes Fund enables the church to create shoe boxes for the Samaritan’s Purse project operation Christmas Child.

The Baby Basics Fund relates to support of mothers with babies 0 - 3 months old.

The Ezra Fund relates to donations received for Ezra International, a christian organisation that provides humanitarian aid to impoverished Jewish people.

The Leprosy Mission Fund relates to donations received for The Leprosy Mission, a global christian organisation leading the fight against leprosy.

The restricted funds are wholly represented by cash reserves of the charity.

Any restricted funds in deficit will be replenished in the next financial year.

17

CARLISLE CHRISTIAN FELLOWSHIP

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022

5. DESIGNATED FUNDS

THIS YEAR
Boiler Fund
LAST YEAR
Boiler Fund
Balance
Balance
01-Apr-21
Income
Expenditure
Transfers
31-Mar-22
£
£
£
£
£
5,423
10
-
1,800
7,233
5,423
10
-
1,800
7,233
Balance
Balance
01-Apr-20
Income
Expenditure
Transfers
31-Mar-21
£
£
£
£
£
3,616
7
-
1,800
5,423
3,616
7
-
1,800
5,423

The Boiler Fund relates to a provision for the replacement of boilers.

The designated funds are wholly represented by cash reserves of the charity.

6. CASH AT BANK AND IN HAND

CAF Bank
Kingdom Bank
Petty Cash
7. INVESTMENTS (Short Term)
Kingdom Bank
General
Designated
Restricted
Total
Total
Fund
Fund
Fund
31-Mar-22
31-Mar-21
£
£
£
£
£
111,190
-
2
111,192
98,841
-
7,233
-
7,233
5,423
500
-
-
500
500
111,690
7,233
2
118,925
104,764
General
Designated
Restricted
Total
Total
Fund
Fund
Fund
31-Mar-22
31-Mar-21
£
£
£
£
£
27,095
-
-
27,095
27,007
27,095
-
-
27,095
27,007
Unrestricted
Unrestricted

8. STAFF COSTS AND NUMBERS

The charity employed no staff during this financial period.

9. TRUSTEES AND OTHER RELATED PARTIES

No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.

Two Trustees donated an aggregate amount of £3,000 to the charity during the year (2021/20: Two Trustees donated total of £720). There were no conditions attached to these donations.

18

CARLISLE CHRISTIAN FELLOWSHIP

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022

10. RESERVES POLICY

The reserves policies are detailed in the annual report.

11. PUBLIC BENEFIT

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the trustees report. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

12. POST BALANCE SHEET EVENT

The charity unfortunately suffered a break-in during July 2022. The incident was reported to the police and an insurance claim was made for loss and damage. The claim was settled by the insurers at £1,192 in August 2022.

19