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← Carlisle Christian Fellowship

2024-03-31-accounts

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ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2024

CARLISLE CHRISTIAN FELLOWSHIP

CHARITY REGISTRATION No: 1173878

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

1

CARLISLE CHRISTIAN FELLOWSHIP

CONTENTS

Page 3 Legal and Administrative Information Page 4 to 12 Trustees Report Page 13 Independent Examiners Report to the Trustees Page 14 Statement of Receipts and Payments Page 15 Statement of Assets and Liabilities Pages 16 to 20 Notes to the Accounts

2

CARLISLE CHRISTIAN FELLOWSHIP

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER

1173878

START OF FINANCIAL YEAR 1st April 2023 END OF FINANCIAL YEAR 31st March 2024 TRUSTEES THAT SERVED Mr. A. G. Smithson DURING THE YEAR TO 31ST MARCH 2024 Mr. J. A. Johnston Mr. G. C. Pattinson - Resigned on 11.03.2024 Mr I. P. Belton Mr M. A. Millard

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: 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;

  1. 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

  2. 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 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

CARLISLE CHRISTIAN FELLOWSHIP Trustees Report

For the Year Ended 31 March 2024

The Trustees present their report and accounts for the year ended 31 March 2024.

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 week, groups 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 2023 to 31 March 2024

Reoccurring meetings and activities at Church:

09.45am Sunday prayer meeting

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CARLISLE CHRISTIAN FELLOWSHIP Trustees Report (continued)

For the Year Ended 31 March 2024

Other meetings and activities held at church:

Wed. 10.05.2023. 10.00am. Start of garden project to tidy the garden and surrounding grounds by a team of people under the direction of Wendy West.

Thur. 11.05.2023. 12.15pm. Thanksgiving service for the life of Dorothy McGowan followed by reception in octagonal hall. Interment at Penrith Cemetery.

Sun. 10.09.2023. 12.30pm. Bring and Share lunch after Church. Sat. 07.10.2023. 07.00pm. Tearfund Big Quiz Night with supper. £610.55 raised. Sun. 15.10.2023. Gift day for support of victims of recent attacks in Israel. £982 raised. Sat. 21.10.2023. 06.00pm. Evening meal to celebrate 40 years as a Church. The children met in the afternoon under the supervision of David and Wendy West Sun. 22.10.2023. 10.30am. Celebration Service of 40 years as a church followed by bring and buy lunch.

Sun. 05.11.2023. 10.30am. Shoe Box Café Church for shoe boxes going to Romania.

International Day of Prayer for persecuted church. National online Prayer 19:30-20:30. Week of prayer 5-11[th] November

Tue. 21.11.2023. Shoeboxes collected from CCF.

Sun. 17.12.2023. 11.30am. Christmas Service with children participating. Sun. 17.12.2023. 06.00pm. Carol Service with refreshments afterwards. Sun. 24.12.2023. 10.30am. Christmas Eve Service held on ground floor. Talk given by Peter Whittaker. Mon. 11.03.2024. 07.30pm. Annual General Meeting of CCF.

Sun. 31.03.2024. 09.30am. Easter Sunday Breakfast with 10.30am café service afterwards.

Reoccurring meetings on line:

Meetings and events supported outside our Church:

5

CARLISLE CHRISTIAN FELLOWSHIP Trustees Report (continued)

For the Year Ended 31 March 2024

01.06.2023.Thur. 03.00pm. Glider experience for 12 members of CCF at Gliding Club, Lancaster.

Tue. 07.30pm. Prayer for Israel met monthly on the 1[st] Tuesday each month. Available to members of other churches.

Births

Deaths.

Visiting speakers

Baptisms

6

CARLISLE CHRISTIAN FELLOWSHIP Trustees Report (continued)

For the Year Ended 31 March 2024

Summary of Departmental Reports

(A) Stepping Stones

The 0-18 ministry is named Stepping Stones, 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

All the established groups continued to meet regularly during the year. A new group was formed lead by John and Elizabeth Wilson. 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 past year. The elders are praying that other new groups can be established

(C) Prayer Ministry Group (“PMG”)

Face to face Prayer Ministry Group was reinstated in Spring 2023. This group of experienced CCF members now minister both at the end of our Sunday service and via the email prayer group.

(D) Man Friday and Aglow International Carlisle

Our monthly Man Friday meetings have continued throughout the year. We averaged over 20 men through the year. All meetings are very well enjoyed, and people ministered through Gods Word and individual testimonies.

Aglow International Carlisle meet on the last Tuesday of each month except December when we meet on the second Tuesday.

We have average 25-35 each month. All the meetings are enjoyed where we have a meal together and then a time of worship. Most months we have a visiting speaker who will come and share their story or bring a message from God’s word.

We have seen an increase in the numbers since we started meeting in the church and have new people coming most months. It’s a great outreach tool and people book in to come back the following month.

We have seen lives changed and it’s a great platform for the ladies to grow in the gifts God has given them.

(E) Prayer for Revival in the Borderlands

Members have been actively involved in Prayer for Revival in the Borderlands. Monthly meetings, involving people from other churches, continued during the year.

(F) Work Teams and Library

Ongoing minor maintenance of the building and grounds takes place both weekly and as required. Administration work has mostly been carried out remotely from members’ homes.

(G) Missionaries

Missionaries supported by CCF in the year ended 31 March 2024

Helcio and Angela Lange DaSilva (Portugal- working independently)

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

India Inland Mission.

Ian and Helen Faulds (poverty Swap- outreach to the poor worldwide.

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CARLISLE CHRISTIAN FELLOWSHIP Trustees Report (continued)

For the Year Ended 31 March 2024

Schools Workers working with Northern Inter-Schools Christian Union

Stirling Christian Union Worker with Navigators (Scotland):- Shona Cullens

Charities supporting the Poor: -

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

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.

Baby basics (Providing ‘Moses Baskets’ filled with items needed for newly born babies)

Safe Families (Providing support to those local families in need)

Small Steps Forward (Helping bright children to attend Secondary School in Kenya)

Samaritans Purse and Amen (both organisations send shoeboxes full of Christmas presents to children in need worldwide.

(H) Praise Group

The Sunday morning Praise has been led by Jenny Beattie, Ben Mattinson, Claire Sneller and Alan Smithson, on a rota basis, with Alan Smithson being responsible for overall leadership. Musicians were Gail, Colin & Ben Mattinson, Claire Sneller, Jonny Rook and Alan Smithson. Singers were Jenny Beattie, Colin & Ben Mattinson, Claire Sneller, Christine Magas, Jonny Rook and Alan Smithson. Sound and vision crew was Steve Thompson, Rob Jordan and Doug Coyle. Live streaming of worship meetings has been implemented by Steve Thompson and Doug Coyle. CCF’s elders would like to offer grateful thanks to everyone who has taken part in the Praise Group and all other aspects of our meetings. Special thanks go to Claire Sneller and Doug Coyle who have now moved away from Carlisle.

(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.

(J) Baby Basics

The Baby Basics UK Project was initiated in Carlisle in 2019, supported by Carlisle Christian Fellowship.

The project is run by a team of 4 Volunteers, Avril, Clare, Wei and Alex whose commitment is to be commended. In the last financial year April 2023 to March 2024 the team marketed the project via social media and sourced, prepared and distributed 44 Moses Baskets, bringing the overall total since the start of the project, to 144! Referrals over the year have increased since previous years (44 compared to 35 last year) – 37 received from midwives, 1 Family Action (Local Family Centre), 6 from health professionals and 1 from a social worker. 9 of the distributed Moses Baskets and bundles of essential items were delivered as emergencies – some to premature babies and one delivery in, particular to a new mum of triplets who had nothing at all for her babies.

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CARLISLE CHRISTIAN FELLOWSHIP Trustees Report (continued)

For the Year Ended 31 March 2024

Referrals were for homeless, abused, some very young teen mums and mums with no rights to benefits living in the local community and the team are confident that this community outreach project, is meeting the needs of the most vulnerable mums to be which was always the target/mission. 2 recipients of the baskets called in to the church one day, and willingly received prayer – such a positive outcome! Praise God. The Cumberland Building Society, unbeknown to us at the time, chose Baby Basics as their charity of the month to support and displayed information and collected donations which were gratefully received.

There has been some expenditure (approx. £700) during the year as Moses Baskets and mattresses, were sparse despite volunteers having travelled around Carlisle, Brampton, Cockermouth and Penrith collecting donations and purchases from Facebook Marketplace.

Please see below some of the feedback received, demonstrating the impact of the service:

“It’s a prompt and efficient service which we are all thrilled with. The feedback from the mums is that they are delighted with the amazing hand knits and products. The Moses Baskets are beautiful and well received, they make such a difference to some of the most deprived mums. It gives them a sense of excitement and gets them organised on the road to motherhood. They are truly grateful. Thank you from us all for your kindness towards these mums and babies”

“The baskets are always beautiful and all the mums I have given them to have been overwhelmed and very thankful for them. As a midwife it reassures me to know that all new babies have a safe space to sleep. The toiletries for the women are also very much appreciated as they are very expensive. This means they don’t feel embarrassed when they go in to hospital”

“The Baby Basics Moses Baskets have been absolutely, invaluable to me and the families I care for. There are so many people really struggling with the cost of living and the extra stresses pregnancy and preparing for a baby can put on this. The Moses Baskets are so appreciated by the vulnerable women I have requested them for. They are beautifully put together, and the women are always so grateful to receive them. Thank you for all your hard work. It is greatly appreciated by the whole team and families we look after”

(K) ISRAEL AID

Jeremiah 31:8-10

Behold, I will bring them from the north country and gather them from the farthest parts of the earth, among them the blind and the lame, the pregnant woman and she who is in labour, together; a great company, they shall return here.

“Hear the word of the LORD, O nations, and declare it in the coastlands far away; say, ‘He who scattered Israel will gather him, and will keep him as a shepherd keeps his flock.’

Each Monday morning the small band of willing helpers continued to help pack boxes of aid for the Jewish people making Aliyah (immigration to Israel) from all corners of the world. They come from mainly Ukraine, Russia, other former Russian states but also from South America and Europe . Many are fleeing persecution and poverty and arrive in Israel with virtually nothing.

We sent over 500 boxes, mainly of good quality clothing, shoes and bedding. Other items include baby buggies, spectacles, sewing machines and walking aids. Any clothing that is unsuitable is either sent to local charity shops or take to "cash for clothes" and the proceeds sent to Ezra UK. We are the only centre in Great Britain collecting aid and so we pick up aid from Scotland and the north of England. We are very grateful to all those who help pack and especially to those who contribute clothing etc. to enable this work to continue.

9

CARLISLE CHRISTIAN FELLOWSHIP Trustees Report (continued)

For the Year Ended 31 March 2024

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).

Financial Review

The receipts and payments position as regards CCF for the year ended 31st March 2024 is summarised as follows:

Total receipts on unrestricted funds was £44,741. Restricted income of £7,069 was received as shown in the Financial Statement appended at Schedule A. The Gift Aid giving through envelopes and bankers orders increased to £36,995 from £34,249 up by 8% and the total income during the Operating Period increased by 20%. The net result as at 31st March 2024 was an excess of total payments over receipts for the year of £23,671.

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 reserve 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

CARLISLE CHRISTIAN FELLOWSHIP TRUSTEES REPORT (contlnued) FOR THE YEAR ENDED 31ST MARCH 2024 Structure Governance and Management CCF is a CIO which was registered at the Charity Commission on 20th July 2017. There is appended at schedule A, a Statement of Assets and Liabilities for the CIO as at 31st March 2024. The CIO constitution governs the run ning of CCF. The CIO trustees who served during the Operating Period were.. James Alexander Johnston George Colin Pattinson Alan George Smithson lan Peter Belton Mark Alan Millard The CIO constitution describes the procedure for trustee selection. There must be at least three CIO trustees. Every new trustee must be appointed by a resolution passed at a properly convened meeting of the CIO trustees. The following CIO trustees are also Elders of the CIO who are responsible for the day to day activities of the CIO.. James Alexander Johnston George Colin P8ttinson Alan George Srnithson lan Peter Belton Mark Alan Millard Trustee Responsibilities The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the position of the CIO. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Admlnlstrotion Information CCF 15 Sltuated at Charlotte Street CA2 SBT. The CCF buildinB is registered to the CIO with freehold title at HM Land Registry under title number CU163101. Declarations The trustees declare that they have approved the Trustees Report above. Signed on behalf of the CIO Trustees Signature Full Name P051tion Date Signature 3{Iil&£ Full Name Position Date 14ts 1?f 7C.4 <f Y/i

CARLISLE CHRISTIAN FELLOWSHIP

TRUSTEES REPORT (continued) FOR THE YEAR ENDED 31ST MARCH 2024

Financial Information

See schedule A at the end of this report for a summary of receipts and payments for the year ended 31st March 2024. A Statement of Assets and Liabilities as at 31st March 2024 can be found in the Financial Statements contained in the Annual Report and Statements of Accounts for the year ended 31st March 2024.

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 2024 can be summarised as follows.

Schedule A

----- Start of picture text -----
2023/24 2022/23
Receipts General fund Donations 36,995 34,249
Other receipts 3,641 1906
Refunds and Repayments 4,105 1,292
Sub-total 44,741 37,447
Designated funds Other receipts 166 0
Restricted funds Donations 3,027 5,729
Charitable Activities 4,042 0
Sub-total 7,235 5,729
Total receipts 51,976 43,176
Payments General fund Grants 13,133 19,121
Activities 1,255 305
Building maintenance 47,642 24,819
Other payments 5,934 4,796
Sub-total 67,963 49,041
Restricted funds Grants 0 0
Activities 7,684 5,898
Sub-totals 7,684 5,898
Total payments 75,647 54,939
Net movement -23,671 -11,763
----- 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

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 2024 set out on pages 14 to 20.

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:

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

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

Zita Derbak MAAT AATQB Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Sign: a Delling Lane Bosham West Sussex PO18 8NF Date: 05.11.2024

13

CARLISLE CHRISTIAN FELLOWSHIP

STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31ST MARCH 2024

Notes
RECEIPTS
Voluntary Receipts
2a
Investment Receipts
2b
Charitable Activities
2c
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
2023/24
2022/23
£
£
£
£
£
36,995
-
3,027
40,022
39,978
1,734
166
-
1,900
433
6,012
-
4,042
10,054
2,765
44,741
166
7,069
51,976
43,176
96
-
-
96
173
65,810
-
7,684
73,494
52,700
1,580
-
-
1,580
2,066
476
-
-
476
-
67,963
-
7,684
75,647
54,939
(23,222)
166
(615)
(23,671)
(11,763)
(2,196)
2,400
(204)
-
-
124,289
9,266
701
134,256
146,020
98,870
11,832
(118)
110,584
134,256
Unrestricted

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

The notes on pages 16 to 20 form part of these accounts.

14

CARLISLE CHRISTIAN FELLOWSHIP STATEMENT OF ASSETS AND LIABILITIES AS AT 31ST MARCH 2024 Unrestricted General Designated Funds Fund% Restricted Funds Total 31-Mar-24 Total 31-Mar-23 Notes ASSETS Cash Funds". Cash at 8ank and in Hand Investments 29,369 69,501 98,870 11,832 11181 41,083 69,501 110,584 66,390 67,866 134,256 11,832 (118) other current assets: Prepayments Gift Aid Tax recoverable 224 24,502 24,726 224 24,502 24,726 224 24,502 24,726 Fixed assets retained for charity use: Freehold Building (deemed cost - valuation dated 20101 Genera l Equipment Ihistorieal c05t) 255,000 81,952 336,952 255,000 81,952 336,952 255,000 72,994 327,994 LIABILITIES Accountancy and Independent Examination Fees Overpaid Gift Aid Tex recover8ble (to be repaid) 1,200 8,201 1,200 8,201 I,iio 8,201 9,401 9,401 9,311 Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations set out in the Charities Act 2011. The Trustees have elected to take advantage of the provisions that apply to small charities and have prepared a Receipts and Payments Account and a Statement of Assets and Liabilities which are set out on pages 14 and 15. Approved by the Trustees on ZL'Li¢ Signed on their behalf by Trustee Print Name.. 18 EL YCP

CARLISLE CHRISTIAN FELLOWSHIP

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2024

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
b) Investment Receipts
Interest Receivable
c) Charitable Activities
Activities & Events
Refunds and Reimbursements		 General
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2023/24
2022/23
£
£
£
£
£
26,528
-
3,027
29,555
20,825
10,467
-
-
10,467
19,153
36,995
-
3,027
40,022
39,978
1,734
166
-
1,900
433
1,734
166
-
1,900
433
1,907
-
4,042
5,949
1,473
4,105
-
-
4,105
1,292
6,012
-
4,042
10,054
2,765
Unrestricted

16

CARLISLE CHRISTIAN FELLOWSHIP

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024

3. PAYMENTS
Notes
a) Investment Management Costs
Bank Charges
b) Charitable Activities
Grants to Institutions
Grants To Individuals
Main Church Activities
Outreach Activities
4
Cost of Direct Charitable Activities
Premises Costs:
Building Repairs and Maintenance
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
2023/24
2022/23
£
£
£
£
£
96
-
-
96
173
96
-
-
96
173
10,023
-
-
10,023
14,826
3,110
-
-
3,110
4,295
1,255
-
-
1,255
305
-
-
7,684
7,684
5,898
14,388
-
7,684
22,072
25,324
26,464
-
-
26,464
6,777
9,164
-
-
9,164
4,885
44
-
-
44
146
1,767
-
-
1,767
2,157
3,339
-
-
3,339
6,195
448
-
-
448
340
6,416
-
-
6,416
4,319
3,781
-
-
3,781
2,557
51,423
-
-
51,423
27,376
65,810
-
7,684
73,494
52,700
-
-
-
-
-
1,140
-
-
1,140
1,110
440
-
-
440
956
1,580
-
-
1,580
2,066
476
-
-
476
476
476
-
-
476
476
Unrestricted

17

CARLISLE CHRISTIAN FELLOWSHIP

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024

4. RESTRICTED FUNDS

THIS YEAR
Shoe Boxes
Baby Basics
Joseph's Storehouse
Aglow
LAST YEAR
Release International Fund
Shoe Boxes
Baby Basics
Hardship Fund
CRMI Children of Hope
Kenya - Small Seps Forward
Tearfund		 Balance
Balance
01-Apr-23
Income
Expenditure
Transfers
31-Mar-24
£
£
£
£
£
346
703
(1,121)
-
(72)
355
370
(771)
-
(46)
-
1,012
(1,750)
738
-
-
4,984
(4,042)
(942)
-
701
7,069
(7,684)
(204)
(118)
Balance
Balance
01-Apr-22
Income
Expenditure
Transfers
31-Mar-23
£
£
£
£
£
-
1,030
(1,030)
-
-
(299)
1,715
(1,070)
-
346
251
752
(648)
-
355
50
100
(150)
-
-
-
570
(1,000)
430
-
-
889
(1,000)
111
-
-
673
(1,000)
327
-
2
5,729
(5,898)
868
701

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.

Aglow : relates to meetings of Aglow International Carlisle held at CCF. Aglow is a dynamic, global Kingdom movement made up of women and men with a single purpose: to see God's will done on earth as it is in Heaven.

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.

18

CARLISLE CHRISTIAN FELLOWSHIP

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024

5. DESIGNATED FUNDS

THIS YEAR
Boiler Fund
LAST YEAR
Boiler Fund		 Balance
Balance
01-Apr-23
Income
Expenditure
Transfers
31-Mar-24
£
£
£
£
£
9,266
166
-
2,400
11,832
9,266
166
-
2,400
11,832
Balance
Balance
01-Apr-22
Income
Expenditure
Transfers
31-Mar-23
£
£
£
£
£
7,233
-
-
2,033
9,266
7,233
-
-
2,033
9,266

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		 General
Designated
Restricted
Total
Total
Fund
Fund
Fund
31-Mar-24
31-Mar-23
£
£
£
£
£
29,369
-
(118)
29,251
56,624
-
11,832
-
11,832
11,299
-
-
-
-
500
29,369
11,832
(118)
41,083
68,423
Unrestricted

7. INVESTMENTS (Short Term)

Kingdom Bank General
Designated
Restricted
Total
Total
Fund
Fund
Fund
31-Mar-24
31-Mar-23
£
£
£
£
£
69,501
-
-
69,501
67,866
69,501
-
-
69,501
67,866
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.

Three Trustees donated an aggregate amount of £2,125 to the charity during the year (2022/23: Four trustees donated total of £1,225). There were no conditions attached to these donations.

19

CARLISLE CHRISTIAN FELLOWSHIP

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024

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. NOTE OF UNFORSEEN EVENTS IN THE YEAR

The major water damage caused by a burst pipe in the roof space by freezing weather conditions in December 2022 was repaired during the year 23/24 and costs thereof settled in full by the insurers.

20