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2023-03-31-accounts

CORNERSTONE EVANGELICAL CHURCH

ABERGAVENNY

Charitable Incorporated Organisation Registered Charity number 1175258

_______

REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31[st] MARCH 2023

_______

CORNERSTONE EVANGELICAL CHURCH For the Year Ending 31[st] March 2023

CIO Ref: 1175258

CONTENTS

Page
Charity Information 2
Trustees Report 3-7
Independent Examiners Report 8
Statement of Financial Activities 9
Statement of Assets and Liabilities 10
Notes to the Accounts 11-12

Page 2

CORNERSTONE EVANGELICAL CHURCH For the Year Ending 31[st] March 2023

CIO Ref: 1175258

CHARITY INFORMATION

Trustees: Martin Brown Tim Beckingsale Andrew Cottom Jonathan Thomas Sarah Kirkwood (appointed 28.09.22) Neil Holloman Pastor: Jonathan Thomas Treasurer: Phillip Kindred Charitable position: Charitable Incorporated Organisation Registered Charity number 1175258 Governing Document: Association CIO Constitution registered 20[th] October 2017 effective date 1[st] April 2018 Address for correspondence: Cornerstone Evangelical Church Office 2/3 Horsingtons Yard Abergavenny Monmouthshire NP7 5PN Independent Examiner: Nicola Lewis EasyBooks (Wales) Ltd Unit 4 Dragon 24 North Dock Llanelli SA15 2LF Bankers: HSBC 2 Frogmore Street ABERGAVENNY NP7 5AF

Page 3

CORNERSTONE EVANGELICAL CHURCH

CIO Ref: 1175258

For the Year Ending 31[st] March 2023

Annual Report of the Trustees

Charity Details

Name: CORNERSTONE EVANGELICAL CHURCH (Abergavenny) Registered: 20th October 2017 Organisation Type: Charitable Incorporated Organisation

Registered purposes

The purposes of the Church are:

  1. the advancement of the Christian faith in accordance with the Basis of Faith primarily but not exclusively within Abergavenny and the surrounding area; and

  2. such other charitable purposes as shall, in the opinion of the members of the Church in general meeting, put into practice the Christian faith in accordance with the Basis of Faith, including but not limited to: the prevention and relief of need, hardship and sickness; and the advancement of education;

provided that the advancement of such purposes must be undertaken in a manner that is consistent with the Doctrinal Distinctives and Ethical Statements as may be adopted and amended by the Church from time to time in accordance with the provisions of the Church Handbook.

Structure, Governance and Management

Cornerstone Evangelical Church is a CIO. Our governing document is the church constitution, which is approved by church members, and supported by further provisions in a church handbook, which specifies the percentage of the vote required to pass certain resolutions.

T he trustees are listed on page 3 and are elected by the membership of CEC and voted upon at formally constituted members meetings. Trustees meet six times a year, with a planned structure in place to ensure appropriate governance of the charity’s resources. These meetings ensure there are mechanisms in place to monitor all of our key areas of responsibility when it comes to overall management and administration of the charity, such as financial stewardship, risk management, safeguarding, data protection and health and safety.

Membership -. Our members form the backbone of our activities, voluntarily giving up their time to serve in a number of different areas, such as bible teaching, children’s work, catering, music and event planning. We hold 3-4 members meetings throughout the year, including an AGM, to keep members informed and up-to-date and to vote on relevant issues, according to the guidelines set out in our handbook.

In addition, the church continues to welcome and include a number of families and individuals in its activities who, while not formal members, continue to attend and benefit from the pastoral care and support offered by the church.

Staffing - To enable the church/charity to meet its purposes, it employed three members of staff for different periods during the year:

Page 4

CIO Ref: 1175258

CORNERSTONE EVANGELICAL CHURCH

For the Year Ending 31[st] March 2023

Buildings – CEC (Abergavenny) does not own a building. The main centres it uses are:

Objectives, Activities and Achievements

In 2022/23, the main activities through which we sought to pursue our purposes were:

o Preaching and teaching of God’s word – the Bible - to encouraging a deepening of our personal experience of God and a closer walk with Jesus. This included:-

o Caring for each other – the approach of the church is to encourage networks of care within its membership and attendees. These either happen naturally in an ad-hoc way from the social contacts made through our events and services, or in a more structured way through our meetings and events.

Specific ways we have worked to help care and support networks flourish within our fellowship included:

Page 5

CIO Ref: 1175258

CORNERSTONE EVANGELICAL CHURCH

For the Year Ending 31[st] March 2023

regularly provide hospitality. There is a particular focus on pastoral visits for those who are housebound, or struggling through illness or bereavement.

In planning these activities, the Trustees have applied the guidance issued by the Charity Commission on public benefit.

Finance

The full accounts are included in this report together with the Independent Examiners Certificate.

Overall income was up on last year due to extra donations to fund the Family worker role and also an increase in the number of members giving. The family worker role was originally budgeted as a full time role starting in September, but was filled at 0.7 of a role, this has contributed to our spending being less than budgeted and culminated in a surplus of 21k. Staffing now accounts for over 50% of the church expenditure.

Page 6

CIO Ref: 1175258

CORNERSTONE EVANGELICAL CHURCH For the Year Ending 31[st] March 2023

The graph below gives an analysis of the main areas of spend demonstrating that staffing and accommodation including equipment, represents the majority of our costs. This is consistent with our purpose with staffing and accommodation being the main enablers of our purpose.

During the past year the church members contributed nearly £2000 to the fuel poverty fund of which £470 has been claimed. Giving to Mission partners was just over 16k with a further 2k being given in response to specific needs via our mercy ministries budget.

----- Start of picture text -----
Expenditure 2022/23
Staffing
Premises
Outreach
Mission Partners
Ministry expenses
Governence
----- End of picture text -----

This Report was approved by the Trustees on ………………… and is signed on their behalf by

………………………………………………………………………

Neil Holloman (Chair of Trustees)

Page 7

CORNERSTONE EVANGELICAL CHURCH

CIO Ref: 1175258

For the Year Ending 31[st] March 2023

INDEPENDENT EXAMINERS REPORT to the Trustees of CORNERSTONE EVANGELICAL CHURCH

I report on the accounts of the Trust for the year ended 31 March 2023, which are set out on the following pages.

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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the 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 you as 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:

have not been met; or

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

Signed:

Nicola Lewis on 8[th] December 2023

Page 8

CORNERSTONE EVANGELICAL CHURCH

CIO Ref: 1175258

For the Year Ending 31[st] March 2023

Receipts and Payments Account

Note
INCOME
Donations received
2
Grants Received
2
Bank Interest Received
4
Tax Rebate from Gift Aid
2
Other Income
4
TOTAL INCOME
EXPENDITURE
Charitable Expenditure
Management, Administration & Ministry
5
Accounting & Bookkeeping Fees
5
TOTAL Expenditure
NET INCOME Before transfers
Transfers Between Funds
NET INCOME After transfers
NET MOVEMENT IN FUNDS
Total Funds Brought Forward
Total Funds Carried Forward
Unrestricted
Funds
123,317
0
346
26,772
309
Restricted
Funds
2,001
0
0
0
0
Restricted
Funds
2,001
0
0
0
0
Total
Funds
125,318
0
346
26,772
309
152,745
130,066
1,627
131,693
21,053
0
21,053
21,053
137,786
158,838
last year
125,912
0
74
21,689
153
150,744 2,001 147,828
129,596
1,627
470
0
124,691
459
131,223 470 125,150
19,522 1,531 22,678
0
19,522
0
1,531
0
22,678
19,522 1,531 22,678
122,126
141,647
15,660
17,191
115,108
137,786

Page 9

CORNERSTONE EVANGELICAL CHURCH

CIO Ref: 1175258

For the Year Ending 31[st] March 2023

Statement of Assets and Liabilities

As at 31st March 2023

1. Fixed Assets

The Value of Assets owned by the charity at cost are as follows:

Equipment
2. Bank and Cash Balances
Investment Accounts
Current & Deposit Accounts
3. Othet Assets and Liabilities
Assets:
Gift Aid tax not yet received
Liabilities:
Fee for Independent Examination
PAYE due to HMRC
Pension Due to Pension Funds
This Year
92,691
This Year
69,590
89,248
158,838
This Year
7,510
756
1,597
0
2,353
Last Year
92,691
Last Year
69,414
68,372
137,786
Last Year
7,288
350
0
0
350

The financial statements were approved by the Board and were signed on its behalf by:

Signed by………………………………………. ..........

Print Name………………………………………........... Date........................................ On behalf of the board of Trustees

Page 10

CORNERSTONE EVANGELICAL CHURCH

CIO Ref: 1175258

For the Year Ending 31[st] March 2023

Notes to the Accounts

1. Accounting Policies

The accounts have been prepared on a receipts and payments basis with a statement of assets and liabilities

2. Voluntary receipts

2. Voluntary receipts
Regular gifts and Offerings
Other donations
Tax recovered
Unrestricted
Funds
Restricted
Funds

Total This
Year

Total Last
Year
121,997
0
1,320
2,001
26,772
0
121,997
3,321
26,772
96,544
29,369
21,689
150,089
2,001
152,090 147,602

3. Receipts from charitable activities

None in this year

4. Other Receipts
Grant received
Investment income
Other sundry receipts
Unrestricted
Funds
Restricted
Funds

Total This
Year

Total Last
Year
0
0
346
0
309
0
0
346
309
0
74
153
655
0
655 227
5. Charitable activities
Employee Costs
Outreach
Worship
Youth & Children
Pulpit supply
Postage, stationery & equipment
Conferences & Training
Rent and other premises costs
Catering
Insurance
Fees & subscriptions
Website & software
Miscellaneous
Grants to Organisations
Grants to Individuals
Unrestricted
Funds
Restricted
Funds

Total This
Year

Total Last
Year
65033
0
3075
0
602
0
867
0
425
0
3643
0
409
31278
0
581
0
2358
0
1177
0
3851
0
270
0
3445
0
12583
470
65033
3075
602
867
425
3643
409
31278
581
2358
1177
3851
270
3445
13053
57,400
3,138
596
0
1,625
4,324
0
29,429
129
2,155
1,307
150
1,110
4,020
19,308
129596
470
130066 124,691

Page 11

CORNERSTONE EVANGELICAL CHURCH

CIO Ref: 1175258

For the Year Ending 31[st] March 2023

6. Staff and Trustees

The charity has three employed staff members during this year. Its activities are generally carried out by volunteers. No staff received salaries at a rate of more than £60,000 per annum.

One of the trustees, Jonathan Thomas received a salary of £40,175 in his capacity as pastor of the church.

No remuneration or trustee expenses were paid to any other trustee during the year, nor to any person connected to them.

7. Funds

The restricted funds represent amounts received for specific purposes and the movements in the year are as follows:

Building
Fuel Poverty Fund
Close Encounters
Opening
Balance

Receipts Payments Transfers
Closing
balance
15,274
0
386
0
0
0
2,001
470
0
0
0
0
15,274
1,531
386
15,660 2,001
470
0
17,191

Page 12

Virtual Cabinet Portal Digital Signatures

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Signature Dates and Times

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Signature 1

Signed by Neil Holloman using authentication code VlBGVlhYL0huYXI/ at IP address 86.191.191.37, on 2023/12/18 16:19:27 Z.

Neil Holloman's e-mail address is: neil.holloman@btinternet.com.