Charity no. 1184184
Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO
Trustees Report and Accounts For the year ended
31 March 2024
Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO Trustees Report and Accounts For the year ended 31 March 2024
| Content | Page |
|---|---|
| Reference And Administrative Details | 2 |
| Trustees Report | 3-8 |
| Independent Examiner’s Report | 9 |
| Statement of Financial Activities | 10 |
| Statement of Assets and Liabilities | 11 |
| Notes to the Accounts | 12-15 |
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Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO Trustees Report and Accounts For the year ended 31 March 2024
Reference and administrative details
Trustees
Overseer Bancroft Campbell (Chair) Sarah Remmy (Treasurer) Angela Daley Samantha Murphy Minister Sonia Campbell Evangelist Clarita Campbell Minister Jonathan Campbell
Charity Information
Principal address: 759 Coventry Road Small heath Birmingham B10 0JD Bankers Lloyds Bank New street Birmingham Independent Examiner Modest & Co Financial Services Ltd 189 Greenhill Avenue Sheffield S8 7TJ
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Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO Trustees Report and Accounts For the year ended 31 March 2024
Trustees Report
The Trustees present their report and financial statement for the year ending 31[st] March 2024. This report is presented in accordance with the Statement of Recommended Practice. Accounting and Reporting by Charities (SORP), issued in March 2005 .
Introduction
Bethel United Church of Jesus Christ (Apostolic) Small Heath became charitable incorporated Organisation (CIO) on 01 July 2019 to take forward the work of the unincorporated association. This decision was driven primarily by the desire to take advantage of the separate legal personality and limited legal liability for Trustees.
Bethel United Church of Jesus Christ (Apostolic) Small Heath
was a Branch member of Bethel United Church of Jesus Christ (Apostolic) UK up to and until 13 June 2017.
Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO is currently an Independent, autonomous Church. It shall fellowship with Bethel United Church of Jesus Christ U.K and other sister churches within the Bethel fellowship of Churches which pursues similar aims and signposts local beneficiaries to our services.
Aims and purposes
Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO has the responsibility of promoting the Oneness Apostolic Faith, primarily but not exclusively within Small Heath and the surrounding area, evangelism, social and community.
Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO services and worship are through scriptures, prayer, singing and music.
Objectives and Activities
Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO is committed to ensuring that as many people as possible come to worship at the church and to become part of the community of Small Heath.
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Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO Trustees Report and Accounts For the year ended 31 March 2024
Trustees Report (continued)
Achievements and Performance
Greetings in the wonderful name of Jesus, our soon coming King. Looking back over the year we thank the Lord for his faithfulness, love, grace and mercy for keeping us through. We have lost loved ones, but we trust in God who see’s and knows all, he doeth all things well.
Our greatest and proudest moment as a church was seeing our beloved Pastor being recognised for his hard work and dedication throughout the years, seeing him being honoured as an Overseer. What a beautiful blessing for Bethel Small Heath Baptisms : The Lord has blessed us to witness 1 person giving their lives to the Lord. This was a young lady who has been attending church and felt it was right to give herself to the Lord. We had a few more baptisms which took place at Bethel Small Heath, but they attend our sister church Bethel Hall Green. We pray that the Lord will continually keep and strengthen them on their glorious journey they have chosen to take and that they will continue to press towards Him so that they will receive the gift of the Holy Ghost.
Baby Blessings
This year we had blessed 3 babies we give God thanks for them and pray that the seed sown will continue to grow in time throughout every stage of their lives
Right Hand of Fellowship
We have had 1 right hand of fellowship in Bethel Small Church within the last year, but we believe that God will always provide
Death
We as a church had 3 long serving members who passed away this year Sister Maggie Brown, Deacon Joesph Wilson and Sis V Clarke, two of these funerals were held at Bethel Small Heath. This was a great lost for us, but we must be encouraged that God is in control of all things. We also had 2 funerals from individuals from the community
Services
We continue to have our midweek service on a Wednesday evening from 1900-2030 and our Friday night’s services are now a combination of prayer and bible class. For our Sunday and Wednesday services we have created a rolling roster for certain members of the church to prepare and lead services.
Brother, Sister and Youth Department
All departments have frequent meetings to just fellowship with each other, the women’s department have had a few social nights which included Spanish lessons, wellbeing sessions and afternoon tea event.
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Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO Trustees Report and Accounts For the year ended 31 March 2024
Trustees Report (Continued)
Our Hosted Events
We hosted our annual District 5 Convocation and the ordination service for Overseer Campbell.
As a church we have continued to look at the 19 Statements of Faith, these have been presented by an individual to bring to the church where we can ask questions and discuss on the specific statement.
Overseer Campbell had a version for the church where we have a fellowship day “Getting to know you” a day of eating, having fun and fellowshipping getting to know more about each other.
As a church we are on a journey Our theme for 2023 continued into 2024 is ‘come let us rebuild’. On our journey we are still rebuilding relationships with each other also with our God. As we continue in our rebuilding programme lets ask the question Am I the wrecking crew or the rebuilding crew??
In concluding this year has seen some challenges and growth, however there is still much to do. God is still calling each of us to work with him, it is evident that we are living in the last days we need to continue to love and pray for each other and work together to receive our reward which is in heaven.
With all the challenges and possibilities that confronts us we are the church that is called and gifted by God, we are all unique and are needed for the work for the kingdom. The Apostle Paul reminds us ‘For as the body is one and has many members, and all members of the body though many, are one body so it is with Christ. Let us continue to trust God and to push towards the mark and too do the ministry which God has entrusted to us.
Statement of Trustees` responsibilities
The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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➢ Select suitable accounting policies and apply them consistently
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➢ Observe the methods and principles of the Charities SORP 2005;
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➢ Make judgements and accounting estimates that are reasonable and prudent
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➢ State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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➢ Prepare the financial statements on the going concern basis unless it is inappropriate to do so.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
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Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO Trustees Report and Accounts For the year ended 31 March 2024
Trustees Report (Continued)
Structure, Governance And Management
The Church is governed by an Approved Governing Document. Members of the Church are accepted in accordance with the Constitution which requires them to be or to have been publicly baptised on the profession of faith in Jesus Christ and following a mode of baptism as per Acts 2v38.
A trustee meeting takes place throughout the year and has responsibility for the overall policy of the church. In accordance with the Constitution, the trustees, who together with the Pastor, Church Secretary and Treasurer, are responsible for the day to day running of the church’s work, and the financial and legal aspects of the charity. All trustees are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective.
Relevant matters may be submitted to the General Congregational Church meeting by the Trustees for guidance, or may be raised by members’ in General Congregational Church meeting for further consideration by the Trustees. The Constitution permits decisions to be made at a General Congregational Church meeting by a simple majority; Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO seeks to work by consensus wherever possible.
Public Benefit
The trustees have considered the guidance produced by the Charity Commission on the provision of public benefit and they confirm that public benefit has been provided By:-.
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➢ Providing regular public worship open to all
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➢ Providing sacred space for personal prayer and contemplation
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➢ Conducting pastoral work including visiting the sick and the bereaved
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➢ Teaching Christianity through sermons and Bible studies.
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➢ Promoting the whole mission of the church through activities for senior citizens, parents and toddlers and other special needs groups
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Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO Trustees Report and Accounts For the year ended 31 March 2024
Trustees Report (Continued)
Financial Review
Total receipts on ordinary unrestricted funds were £70,167-2024(£37,282-2023) and are detailed in the financial statements.
- £71,702-2024(£40,394-2023) was spent to provide the Christian ministry.
The net result for the year was a loss of £1,535-2024(£3,112-2023) and adding bank and deposit balances brought forward at the beginning of the year, the balances carried forward at 31 March 2024 for unrestricted and restricted funds totalled £295,422(£296,957-2023)
Reserves policy
It is Bethel United Church of Jesus Christ (Apostolic) Small Heath`s policy to maintain reserve in two forms, property, from which it operates from and liquid funds. These are for use in the future projects supporting the charity’s objectives.
Risk Management
The trustees have examined the major risks which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
Trustees Report (Continued)
Plans for the future
- ➢ Continue to develop the services offered
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Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO Trustees Report and Accounts For the year ended 31 March 2024
Trustees Report (Continued)
Approved by the Trustees and signed on its behalf by:
Overseer Bancroft Campbell -Chair October 2024
Sarah Remmy- Treasurer
October 2024
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Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO Trustees Report and Accounts For the year ended 31 March 2024
Independent examiner’s report to Bethel United Church of Jesus Christ (Apostolic) Small Heath
I report on the accounts of the charity for the year ended 31 March 2024 which are set out on pages 10 to 15.
Respective responsibilities of the Committee and the examiner
The trustees are responsible for the preparation of accounts. The trustees consider that an audit is not required for this year section 144(2) of the charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:
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Examine the accounts under section 145 of the 2011 Act.
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Follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 act; and
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State whether particular matters have come to my attention
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:
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(1) Which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 145 of the 2011 Act; and
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to prepare financial statements,, which accord with the accounting records and comply with the requirements of the 2011 Act and with the principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
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.
Donovan St H Modest, HND (Bus. Studies), CIMA Adv.MA, ACG, CeMaP Modest & Co Financial Services Ltd 189 Greenhill Avenue, Sheffield, S8 7TJ October 2024
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Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO Trustees Report and Accounts For the year ended 31 March 2024
Statement of Financial Activities
| Notes | Unrestricted Funds 2024 |
Total Funds 2024 |
Total Funds 2023 |
|
|---|---|---|---|---|
| £ | £ | £ | ||
| INCOMMING RESOURCES | 2 | |||
| Voluntary Income | ||||
| Donations & Offerings | 50,680 | 50,680 | 37,282 | |
| Gift Aid Reclaim | 16,342 | 16,342 | - | |
| Other Income | 3,145 | 3,145 | - | |
| TOTAL INCOMING RESOURCES | 70,167 | 70,167 | 37,282 | |
| RESOURCES EXPENDED | ||||
| Expenditure on charitable activities |
3 | 71,702 | 71,702 | 40,394 |
| TOTAL RESOURCES EXPENDED | 71,702 | 71,702 | 40,394 | |
| NET INCOMMING RESOURCES FOR THE YEAR before transfers |
(1,535) | (1,535) | (3,112) | |
| Transfer between funds | ||||
| RECONCILLIATION OF FUNDS | ||||
| NET INCOME/EXPENDITURE FOR THE YEAR |
(1,535) | (3,112) | ||
| RECONCILLIATION OF FUNDS | ||||
| Total funds brought forward | 296,957 | 300,069 | ||
| TOTAL FUNDS CARRIED FORWARD |
295,422 | 296,957 |
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Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO Trustees Report and Accounts For the year ended 31 March 2024
Balance Sheet as at 31 March 2024
| 2024 | 2024 | 2023 | ||
|---|---|---|---|---|
| Notes | £ | £ | £ | |
| Fixed Assets | ||||
| Freehold property/ Building Improvements |
4 | 223,500 | 223,500 | |
| Fixtures/Fittings/Office Equipment |
4 | 344 | 387 | |
| Printing/catering/Technical Equipment/Heating Equipment |
4 |
26,457 | 27,596 | |
| Computer Hardware | 636 | 486 | ||
| Total Fixed Assets | 250,937 | 251,969 | ||
| Current Assets | ||||
| Cash at Bank and in hand |
45,455 | 45,388 | ||
| Total Current Assets | 45,455 | 45,455 | 45,388 | |
| Liabilities | ||||
| Creditors falling due within oneyear |
6 | 970 | 970 | 400 |
| Net Current assets | 44,485 | 44,988 | ||
| Total Assets less Current Liabilities |
295,422 | 296,957 | ||
| Creditors: falling due after more than 1year |
||||
| Net assets | ||||
| Funds of the charity | ||||
| Unrestricted Funds | 295,422 | 296,957 | ||
| Restricted Funds | ||||
| Total Funds | 295,422 | 296,957 |
The notes on pages 12 to 15 form part of these financial statements
Accounts approved by the Trustees and signed on its behalf by:
Overseer Bancroft Campbell -Chair Sarah Remmy- Treasurer
October 2024
October 2024
Notes to the financial statements for the year ended 31 March 2024
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Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO Trustees Report and Accounts For the year ended 31 March 2024
1 Accounting Policies
a) Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention
b) Income and Expenditure
All income and expenditure is accounted for on an accrual basis.
c) Fund Accounting
The unrestricted funds are available for use at the discretion of the Management Committee in furtherance of the general objectives of the Charity.
There are no restricted funds held by the Charity
d) Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Fixed assets are capitalised in the accounts where their initial cost is a value of £200 and greater, items lower than this amount are expended through the Statement of Financial Activities.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold property not provided Fixtures & Fittings & Office Equipment 20% straight line Printing & Catering Equipment 10% straight line Technical Equipment/Heating System 10% straight line Computer & Laptops 20% straight line Motor Vehicles 25 % Reducing balance
Notes to the financial statements for the year ended 31 March 2024
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Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO Trustees Report and Accounts For the year ended 31 March 2024
2 Incoming Resources
| Unrestricted Funds |
2024 Total Funds |
2023 Total Funds |
|
|---|---|---|---|
| £ | £ | ||
| Donations & Offering |
50,680 | 50,680 | 37,282 |
| Gift Aid | 16,342 | 16,342 | - |
| Other Income | 3,145 | 3,145 | - |
| Total | 70,167 | 70,167 | 37,282 |
3 Analysis of expenditure on charitable activities
| 2024 | 2024 | 2023 | |
|---|---|---|---|
| Unrestricted Funds |
Total Funds |
Total Funds |
|
| Administration | 1,595 | 1,595 | 3,380 |
| Depreciation on tangible assets: Owned by the Charity |
6,263 | 6,263 | 5,923 |
| Governance Cost | 240 | 240 | 145 |
| Insurance | 1,653 | 1,653 | 1,572 |
| Utilities | 16,188 | 16,188 | 3,663 |
| Communication | 1,078 | 1,078 | 1,051 |
| Professional Fees | 970 | 970 | 400 |
| Transportation & Travel | 605 | 605 | |
| Ecclesiastical Support cost [Contribution to the National Church] |
3,960 | 3,960 | 4,200 |
| Mission & Ministry Cost | 16,249 | 16,249 | 5,428 |
| Property Expenses | 11,057 | 11,057 | 5,517 |
| Security/Health &Safety Cost | 1,295 | 1,295 | 1,278 |
| Stipend | 6,000 | 6,000 | 6,000 |
| Supplies & Services | 2,567 | 2,567 | 131 |
| Equipment Purchase/ Repairs & Maintenance |
842 | 842 | 1,158 |
| Training & Short Courses | 480 | 480 | |
| Miscellaneous Expenses | 660 | 660 | 548 |
| Total | 71,702 | 71,702 | 40,394 |
Notes to the financial statements for the year ended 31 March 2024
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Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO Trustees Report and Accounts For the year ended 31 March 2024
4 Remuneration of Trustees
In the year to the 31 March 2024, remuneration has been paid to Overseer Bancroft Campbell (as an Independent Stipend Pastor). The remuneration is paid £6,000.00, for these additional roles undertaken on behalf of Bethel United Church of Jesus Christ (Apostolic) Small Heath and not in their capacity as trustees. No other trustees are remunerated. The details of this remuneration are shown in note 3 of the Financial Statements on page 12. Authority to pay has by the CIO`s governing document.
A Travel and Subsistence policy is available for Trustees. The policy has been developed with due heed to the Charity Commission`s guidance. Travel and subsistence costs are refunded to Trustees on submission of a claim with supporting receipts and payment is subject to compliance with the policy. The policy will be reviewed annually to ensure these remains appropriate.
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Bethel United Church of Jesus Christ (Apostolic) Small Heath CIO Trustees Report and Accounts For the year ended 31 March 2024
Notes to the financial statements for the year ended 31 March 2024
5 Tangible Fixed Assets
| Freehold Property/Building Improvements |
Fixtures, fittings & Office Equipment |
Printing/Catering /Technical /Heating System |
Computer Hardware |
Total | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Cost | |||||
| 1 April 2023 | 223,500 | 4,836 | 45,879 | 1,748 | 275,963 |
| Additions | 3,499 | 550 | 4,049 | ||
| Surplus on revaluation |
|||||
| Disposal | |||||
| At 31 March 2024 |
223,500 | 4,836 | 49,378 | 2,298 | 280,012 |
| Depreciation | |||||
| At 1 April 2023 |
- | 3567 | 17,983 | 1,262 | 22,812 |
| Charge for the year |
925 | 4,938 | 400 | 6,263 | |
| On disposals | |||||
| At 31 March 2024 |
- | 4,492 | 22,921 | 1,662 | 29,075 |
| Net book value |
|||||
| At 31 March 2024 |
223,500 | 344 | 26,457 | 636 | 250,937 |
| At 31 March 2023 |
223,500 | 387 | 27,596 | 486 | 251,969 |
6. Creditors: amounts falling due within one year
| 2024 | 2023 | |
|---|---|---|
| Creditors: amounts falling due within one year(Accountants Invoice) |
970 | 400 |
| Total | 970 | 400 |
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