2022-12-31-accounts - Christ Church Blackpool

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Trustees’ Annual Report for the period

From 1[st] January 2022 Period start date To 31[st] December 2022 Period end date

Charity name: Christ Church Blackpool

Charity registration number: 1174424

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	Advancement of the Christian faith primarily but not exclusively within Blackpool and Fylde coast. Put into practice the Christian faith to improve conditions of life
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Run a youth group for local teenagers, providing support for young people. Provided Sunday meetings and Wednesday community small groups for the church members and any guests from the community.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The trustees are committed to ensuring the charity Christ Church Blackpool adheres to its own constitution.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant-making	Para 1.38	N/a
Policy on social investment including program-related investment	Para 1.38	We are giving to Christ Central Churches to aid them in supporting churches and social welfare projects in the UK and worldwide. Giving to Life Spring Horsham to aid with supporting CC Brasov and their work with Ukrainian refugees. Giving to Street Life, for homeless youth in Blackpool.
Contribution made by volunteers	Para 1.38

Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The youth group is a growing group attracting many young people from families who do not attend the church, finding a safe place and friendly community to be part of. -Families have joined Christ Church Blackpool throughout the year, finding a lovingchurch community to be part of. -Many social events throughout the year to which wider members of the community invited and attended, receiving the kindness and the love of Christ in action, as set out in the Basis of Faith.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41	As well as providing for youth within the church we were also able to support a local charity “Streetlife” in their support of vulnerable young people in our town. Fundraising for Tearfund. Funding 17 youth to attend Newday, a Christian youth event.
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The trustees are satisfied with the financial position of the charity at the and of December 2022.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Reserves are held to ensure that the charity has resources for future projects.
Amount of reserves held	Para 1.22	£28897
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23

Additional information (optional) You may choose to include further statements	Additional information (optional) You may choose to include further statements	where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	Principle sources of funding are contributions of members, usually by monthly direct debit.
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	CIO
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Body entitled to appoint trustees.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The charity works closely with Christ Central Churches.
Relationship with any related parties	Para 1.51	The relationship is purely social. There are no financial dependencies of the charity.
Other

Reference and Administrative details

Charity name	Christ Church Blackpool
Other name the charity uses
Registered charity number	1174424
Charity’s principal address	23 Benedict Drive Blackpool FY3 0AF

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
	Benjamin Read	Chair
	Peter Davis
	Andrew Arscott

– Corporate trustees names of the directors at the date the report was approved

Director name n/a

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year
n/a

Funds held as custodian trustees on behalf of others

Description of the assets n/a held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	Benjamin Read	Peter Davis
	Chair
	30/10/22
	30/10/22

Charity No: 1174424

Financial Statements

for the period ended 31st December 2022 For

Christ Church Blackpool

CHRIST CHURCH BLACKPOOL

EXECUTIVE AND COUNCIL INFORMATION

AS AT 31ST DECEMBER 2022

TRUSTEES:

CHURCH LEADERS:

TREASURER: ADMINISTRATOR:

Peter David Benjamin Read Peter Davis Andrew Arscott Miriam Parker Text Benjamin Read Benjamin Read Julian Selley Julian Selley Skip Read Segue Odeyingbo Adam Flewker-Barker Jennie Read

ADDRESS:

BANKERS:

INDEPENDENT EXAMINER:

Christ Church Blackpool 23 Benedict Drive Blackpool FY3 0AF CAF Bank Ltd 25 Kings Hill Avenue Kent ME19 4JQ Armstrong Accountancy Services 37 Walmer Rd Lytham St Annes FY8 3HL

REPORT OF THE INDEPENDENT EXAMINER TO THE MEMBERS OF

CHRIST CHURCH BLACKPOOL

We have examined the attached Financial Statements and in our opinion, the Financial Statements give a true and fair view of the state of the Church’s affairs at 31st December 2022.

Carolin�Armstron�

Armstrong Accountancy Services 37 Walmer road Lytham St Annes FY8 3HL

CHRIST CHURCH BLACKPOOL

ACCOUNTING POLICIES

The Church has adopted the following Accountancy Policies which should be read in conjunction with the attached Accounts and which have been prepared under the Historical Cost Convention.

INCOME

Income represents the monies receivable in the year from Donations to the Church.

FIXED ASSETS AND DEPRECIATION

Fixed Assets are stated at Cost or Valuation, less Depreciation.

Depreciation is calculated to write off Fixed Assets over their estimated useful lives at the following annual rates:

Equipment 20% of written down value Fixtures and Fittings 20% of written down value Computer Equipment 20% of written down value

CHRIST CHURCH BLACKPOOL

INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED

31ST DECEMBER 2022

INCOME General Donations Bank Interest Received ADMINISTRATIVE EXPENDITURE Memberships and Licences Postage, Advertising and Office Supplies Insurance Telephone and Internet Computer Costs EXPENDITURE Rent Water Stewardship Salary Pension Costs Hospitality Bank Charges Kids and Youth Events Training and Development Evangelism Travel Cost Gifts Safeguarding Repairs and Renewals Accountancy and Payroll Services Depreciation	NOTE 37593 24 1 83 244 273 284 72 6231 142 770 14620 549 2146 81 3002 2 2794 4969 595 802 2845 326 1837 300 649	2022 37617 956 42658

CHRIST CHURCH BLACKPOOL

Total Income Total Expenditure SURPLUS OF EXPENDITURE OVER INCOME	37617 43614 _____ (5997)

CHRIST CHURCH BLACKPOOL

BALANCE SHEET AS AT 31ST DECEMBER 2022

FIXED ASSETS Fixtures and Fittings at Cost Additions for the Period - General LESS: Depreciation to date Equipment at Cost Additions for the Period - General LESS: Depreciation to date Computer Equipment at Cost Additions for the Period LESS: Depreciation to Date	945 - (539) 406 3989 - (2330) 1659 - 920 (390) 530	2022
		____ 2595

CHRIST CHURCH BLACKPOOL

CURRENT ASSETS

NOTE CAF Bank Stock LESS: Sundry Creditors 3 ADD: Prepayments 4 Represented by: General Reserve Account Balance Brought Forward Loss for the period TRUSTEE __ TREASURER ______	34894 (5997) ______ _____	2022 26363 40 _ 26403 (300) 199 26302 2022 28897 __ 28897 ______ ______

CHRIST CHURCH BLACKPOOL

NOTES

1 Memberships and Licences

CCLI Licence 2 Events Newday Blaithwaite Go Outdoors 3 Sundry Creditors Accountancy 4 Prepayments Water	83 750 903 1141 2794 300 199

Christ Church Blackpool financial controls policy

Contents

Introduction and general principles
Budget setting and monitoring
Expenditure approval process
Financial records and reporting
Cash handling

Christ church Blackpool expense form

Mileage claim record

Expenses with no receipt claim form

Paying in form

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1 Introduction and general principles
1.1 Christ Church Blackpool (the church) is a registered charity (No. 1174424) and is a charitable incorporated organisation. The financial year runs from 1[st] April until 31[st] March.
1.2 Ultimate responsibility for financial governance lies with the trustees. Spiritual leadership and direction of the church is the responsibility of the church leaders.
1.3 Leaders and trustees shall work together to manage the finance and governance of the church. The chair of trustees shall be a leader if the church.
1.4 Amongst leaders and trustees it is expected that certain individuals will take on a lead role on financial matters, reporting to the wider group at trustees meetings and other appropriate junctures.
1.5 Much of the day to day operational financial responsibility shall be delegated in part or in full to trusted members of the church, with some budget management responsibility also delegated to trusted members as determined by the trustees and leaders.
1.6 Every effort should be made to ensure the financial resources of the church are only used on activities and expenditure that is consistent with the aims and objectives set out in the constitution.
1.7 The church shall hold an annual general meeting of the members of the CIO and the church congregation shall be invited to attend. At this meeting the trustees will present the most recently published financial statement and give an update on the financial position of the church. Other updates for the congregation shall be on an ad hoc basis considered appropriate by the leaders and trustees.

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2 Budget setting

2.1 The leaders will set out a proposed annual budget for the forthcoming financial year in the final quarter of the preceding year. This budget shall be subject to scrutiny and ratification by the trustees.
2.2 The budget holder shall be a nominated trusted person within the church leadership.
2.3 The trustees shall ensure that there is a suitable process for recording of all financial transactions (see section 4) and to facilitate accurate and timely reporting of expenditure compared to budgets.
2.4 The budget holder will be accountable to the trustees for managing expenditure within the defined budgets.
2.5 The trustees shall receive a financial report at each regular meeting (ordinarily three times per year), giving them the chance to scrutinise the financial position of the church and make or approve significant changes to the plan set out in the budget.

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3. Expenditure approval processes

3.1 We are a charitable organisation; the money we spend is given generously and sacrificially by churches and individuals, and there is therefore a duty of care to ensure good stewardship of these funds through appropriate financial controls. Expenditure transactions can usually be classified into four types:

i. Regularly occurring expenditure approved in advance by virtue of budget being set and paid directly from the church bank account or credit card; for example salaries, rent.

ii. Ad hoc expenditure associated with normal activity and dealt with by the nominated card holders and paid directly from the church bank account or credit card; for example payment of one-off invoices, booking fees.

iii. Ad hoc, low value expenditure associated with normal activity incurred by employees or church members; for example travel expenses, minor purchases on personal credit card.

iv. Exceptional expenditure, usually ad hoc with no relevant budget allocation and generally of higher value; for example payment of relocation bonus to a new employee.

3.2 In order that finances can be managed smoothly and without unnecessary bureaucracy or delay expenditure falling within categories 3.1 (i) and 3.1 (ii) shall be processed for payment by an

authorised employee of the church without requiring further approval, providing that:

There is sufficient cash in the bank account;
The transaction does not result in overspend of the relevant annual budget; and
They are satisfied that the expenditure is valid and that the budget holder would expect this transaction to be made

3.3 Where a new routine payment is required that falls outside the existing budget provisions, initial

approval shall be sought from church leaders.

3.4 Expenditure falling within the category defined in 3.1 (iii); the church will reimburse employees

and congregation members for reasonable out of pocket expenses incurred in carrying out the activity of the church, or for agreed expenditure defrayed on behalf of the church, subject to the provisions set out in sections 3.5 to 3.7 below.

3.5 Expense claims by employees:

i. Employees shall have authority to incur any reasonable expenses necessary in the

execution of their duties without seeking prior approval.

ii. Wherever possible and relevant receipts should be retained.

iii. Expenses shall be reimbursed by manual payment on an ad hoc basis following the

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completion and authorisation of the expenses claim form, and if relevant, the mileage log (see section 3.7).

iv. Authorisation of expense claims shall be by the either the employee’s line manager, or the trusted member responsible for accounting/bookkeeping, or by a trustee. The member responsible for accounting/bookkeeping can only have expenses approved by a trustee. No trustee or employee shall authorise expenses of a family member.

v. Employees have a duty of care to obtain the best value for money in the circumstances, and should be prepared to explain how this was achieved if required by the authoriser, a trustee or a leader.

vi. Reasonable subsistence claims for costs incurred in travelling overnight on business will be accepted on the basis of submitted receipts, subject to current HMRC tax-free thresholds.

3.6 Expense claims by non-employees:

i. Non-employees will ordinarily be allowed to incur reasonable expenditure on behalf of the church of up to £25.00 without seeking explicit prior approval from an employee, budget holder or trustee.

ii. Expense claims may be authorised by an employee, a trustee or an elder of the church. No employee, trustee or elder shall authorise expenses of a family member.

iii. Expenditure above the £25.00 that did not have prior approval may be reimbursed if the relevant budget holder and authoriser consent, but this is to be judged on a case-by-case basis.

iv. Where a non-employee believes they have cause to incur expenditure of more than £25.00

they should seek explicit prior approval in writing (email is satisfactory) from the

budget holder and subject to the financial approval of financial director. Consideration should also be given to whether the expense would be better incurred directly by the church (expenditure categorised as 3.1 (ii)) rather than as a personal expense.

v. Expenses shall be reimbursed by manual payment on an ad hoc basis following the

completion and authorisation of the expenses claim form, and if relevant, the mileage log

(see section 3.7).

vi. Anyone incurring expenditure on behalf of the church should always seek to obtain the best

value for money in the circumstances, and should be prepared to explain how this was

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achieved if required by the budget holder, a trustee or a leader.

3.7 Mileage claims (employees and non-employees):

i. Mileage shall be paid to employees and non-employees for travel in a personal vehicle that was required for the completion of necessary church business that exceeds the amount of travel required for normal commuting or church attendance; that is, travel to and from the place of work (employees) on working days and travel to and from regular church events or meetings (congregation members) shall not normally be eligible for reimbursement.

ii. Authorisation of mileage claims shall follow the same regulations as for all other expenses, but a record of miles travelled using the form provided shall be required in place of a receipt. iii. Mileage will be paid at a maximum rate of the HMRC tax-free limit, currently £0.45 per mile for the first 10,000 miles per annum.

iv. Application of the mileage claim rule 3.7 (i) shall be at the discretion of the trustees, recognising that in some circumstances flexibility may be required.

v. Employees using their own car for business purposes are required to make sure they are insured to drive the vehicle and that the policy includes business use.

vi. It is the responsibility of the claimant to keep a record of mileage claimed in a tax year and to ensure that mileage claims are within HMRC thresholds, or that they are paying the appropriate tax.

3.8 Approval limits

Approval to commit expenditure as defined 3.1 (iii) and (iv) shall be subject to the following

criteria:

Expenditure Value (total expense claim)	For non-employees: Expenses to be authorised for processing per section 3.6, with:	For employees, elders and trustees: Expenses to be authorised for processing per section 3.5
<£25.00	No prior approval required	No prior approval required
£25.00-£200	Budget holder approval in advance	No prior approval required
£200-500	Budget holder and either Chair of Trustees or Finance Director	Budget holder approval in advance

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	approval in advance
£500-£2000	Budget holder and either Chair of Trustees or Finance Director approval in advance	Budget holder and either Chair of Trustees or Finance Director approval in advance
£2000+

Expenses may be authorised and processed for payment by the same person if this is within the remit of their role, as set out in sections 3.5 and 3.6.

3.9 It is recognised that in some circumstances it is not possible to obtain a receipt for expenditure, for example paying a service gratuity, or making small cash gifts from the pastoral fund.

Wherever possible employees and non-employees should seek to obtain a receipt and failure to do so may mean that an expense claim is rejected. However where this is not possible, a manual

form (appended) to support the expense claim shall be required in place of the receipt, if possible supported by other evidence, providing clear details of what was paid and why a receipt was not available. Such claims should not exceed £25.00, and will be reimbursed at the discretion of Chair of Trustees or the Finance Director.

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Financial records and reporting

4.1 The church is required to comply with UK Company Law and UK Charity Law, as well as employment and tax regulations. This includes a duty for trustees and company directors to ensure there are appropriate procedures in place to maintain proper financial records that provide an audit trail.

4.2 As a charity registered to claim Gift Aid from HMRC, the church must also comply with HMRC policies on record keeping to support these claims, and must be able to provide supporting documentation if required by a HMRC audit.

4.3 All financial transactions must be recorded on accurate and timely basis in a bookkeeping system by an appropriately trained person.

4.4 The finance director will ensure there is a suitable process for performing a monthly bank reconciliation between the bookkeeping system and the reported bank balance.

4.5 The Chair of Trustees, the finance director and nominated budget holder shall receive quarterly budget variance reports.

4.6 Invoices, expense claims and payment records must be retained to support the transactions recorded on the bookkeeping system.

4.7 Records must be kept for the statutory minimum period and then destroyed as confidential waste.

4.8 Regular monitoring of the church bank accounts shall be undertaken through online access to monitor cash flow and look for any unusual activity.

4.9 The trustees shall ensure procedures are in place to meet the requirement to produce annual report and accounts compliant with applicable accounting standards and filed with Companies House and with the Charity Commission within statutory deadlines. The current practice is to employ an independent accountancy firm to lead this process.

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5. Cash handling

5.1 The church shall generally seek to keep cash transactions to a minimum, preferring electronic or card payment methods where possible. However it is recognised that the weekly collection on a Sunday morning does usually result in cash income that must be handled correctly.

5.2 The Sunday morning collection shall be counted and recorded as soon as practicable after the service. There shall be a rota of church members who have been considered appropriate by leaders and trustees to take this responsibility.

5.3 Cash will always be counted by at least two people; the two people should not be related and the

employee responsible for banking the collection shall not be involved in the initial count.

5.4 The collection shall be recorded using a form as designated by the church office to capture the necessary details regarding amounts, gift aid information and any other detail. The form will be signed and dated by both counters.

5.5 The collection will be stored in a locked cash box with the signed count form.

5.6 Church cash balances should be banked as soon as is reasonably practicable.

5.7 On occasions where employees are not available to bank cash promptly (e.g. in the case of booked holidays/ extended sickness) cash should be counted and recorded as above and handed either to an leader or trustee who has not performed the initial count for safekeeping, and arrangements made for banking as soon as is reasonably practical.

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Christ Church Blackpool Expense Claim Form

Please staple all receipts/invoices behind this claim form, in the order that you have

written the claim down. If you are claiming mileage please also attach a mileage

claim record. Your claim will not be processed without the prior approval of the budget holder.

Claimant Name: Bank Account Number:		__Date: ____ __Sort code: _____	__Date: ____ __Sort code: _____


Code (see table below)	Item	Date	£ Amount	Authorisation








Total claim			£

I confirm that this is an accurate record of expenses and were wholly and necessarily incurred on behalf of Christ Church Blackpool.

Claimant signature: _____

Office use:

Authorised by			Signature	Signature		Date:	Date:
Claimpaid by			Signature			Date:
Reference
Method	Electronic/Other:

Business:B		Evangelism:OR		Kids work:K	Salary :S
Charitable donations :C		Gifts:G		Rent:R	Travel:T		Other:O
Development training :D		Hospitality:H		Safeguarding :SG	Worship/PA: W

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Mileage claim record

----- Start of picture text -----
Journey Date From To Return Total Additional (office use)
Code
journey? miles comments
Total Miles
£
Expenses at £0.45/mile
----- End of picture text -----

I confirm that :

1) This is a true record of mileage incurred, and that it falls within the Christ Church Blackpool expenses policy
2) The vehicle used was fully insured for the purpose
3) I am responsible for ensuring that my mileage claims are within HMRC thresholds, or that

appropriate tax is paid on the amounts claimed

Signed: ____ Print name: ___ Date: ___ Bank Account Number: _ Sort code: ______

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Christ Church Blackpool Expenditure Form

Please staple all receipts/invoices behind this form. Any expenditures must abide by the limits stated in section 3.8.

Name: __ Date: ______

Item	Date	£ Amount	£ Amount	Method of payment	Authorisation		(office use) Code








Total expense			£

I confirm that this is an accurate record of expenses and were wholly and necessarily incurred.

signature: _____

Office use:

Authorised by
Signature	Date:

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Christ Church Blackpool Paying in form.

First counter: Second counter: Name: Name: ____ Signature: Signature: ___ Date: Date: ___

Cash £		Checks
20.00
10.00
5.00
2.00
1.00
0.50
0.20
0.10
0.05
0.02
0.01
Total

Total donation	£

- - - - cut- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

Office use:

Date: ___

Banked by
Total donation	£

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Review: January 2022 – December 2022

We are happy that no amendments need to be made at this time.

Note:

Due to the closure of Highstreet banks, depositing cash has become increasingly difficult through CAF. Therefore the trustees will look into finding other ways to deposit funds; changing banks or inquiring about Post office services.

Benjamin Read

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