Trustees. Annual Report for the period Period start date Peric%J end date YÈa Year From 2019 To 30 09 2020 Section A Reference and administration details Charity name BETHEL EVANGELICAL CHURCH, OTLEY Other names charity ts known by BETHEL CHURCH, OTLEY Reglstered charity number (If any) 1184784 Charlty's principal address 20-24 Westgate Odey West Yorkshire Postcode LS213AS Names of the charfty trustees who manage the charity Trustse name Office frf any) Name of lson lor body) entitled int trust•• Ifan Members ear Michael Thomas Dennis TrusteeElder Christopher George Haley Richard Bailey Hughes ChairlElderlPastor Mernrs TrusteelEkler Member5 10 12 13 14 15 16 17 18 Names of the trustees for the charity, if any. (for example, any custodian trusteesl Name Dates acted If not for whole
Names and addresses of advisers (Optional Infornon) of adviser Name Address Name of chief executive or names of senior staff members Ioptional infonnation) Section B Structure, overnance and mana ement Description of the charity's trusts Type of goveming document How the charity is constituted Charitable Incorporated Organisation Trustee selection methcwjs Elected by members Additional governance issues {Optional inforniation) Details of the Church"s structure. govemance and practices are defined in Church HarKlbook adopted by the membexs on 2V April 2019. You may choose to indude additional information, where relevanl, about.. policies and procedures adopted for the induction and training of trustees., the Gharity's organisational structure and any wider network with which the d)anty works., relationship with any related parties-, trustees, consideration of major llsks and the system and procedures to manage them. Section C Ob"ectives and activities Our church ofy'ectives {as per those listed against our charttable status registration) are the advancement of the Christian faith primarily but not exdusivety wthin Otley and the surrounding neighbourhood and such other charitable purposes as shall, in the oixnion of the charity trustees, further the work of the Church. Summary ofthe obiocts of tho charity set out in its governing document
In order to achieve our IjectIve this year we have purchased and begun renovating a kxjilding where a numter of activities will take place in the future.. Bible teaching and Krate worship at Sunday ServIS Midweek Life Groups Providing pastoral care and suprth to those 10 come to church Holding regular prayer meetings Running a Tots and Toys Group Various other events designed to introduce peop to the Christian faith and the church communty Teaching of new and seasoned Christians how to grow in their faith aTrJ put thw faith into Wa( in their day to day lives Summary of the main activities undertaken for th• public b8nefit in relation to those objects (include wtthin this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit We have complied with our duty to provMJe public benefft in this period, namely that we have taken an unused premises and begun to make li frt for use. both as venue for public Worship. thus fijrthering our aims of vancing the Christian faith, bui also as a venue for the wider ommunty to use for various communty-based activitÉes. Note: ThroughoLrt the reporting period the activittes listed above have been urKJertaken by Bethel Evarwical ChuTch, Oiley, a Charitable Unincorporated Association which is to be merged into the CIO upon the ompletion of the transfer of assets. Additional details of objectives and acllvlties {Optional infomk*lon) You may choose to indude further statements, vthere relevant. aboLrt: poli on grantmaking" poliw programme relaled investment", contribLrtion made by volunteers.
Section D Achievements and performance The achievemerrts of the church during the period inGlude: The purchase of 21>24 Westgate. Application and approval of pla[ for renovation and change of use for the building. The beginning of renovations to lIding. The raising of fuFNJs to meet our obj'ectives Summary of the main achievements of the charity during the year
Section E Financial review The chanty's key annual expenditure going fofward will be the regular payment of the Pastor s salary On Bethel EC (CUA) has been merged into the CIO. Consequently, Éi is the char5ty"s policy to endeavour to hold 12sh M account sUffiCnt to cover thm months forward salary and employer s Nl. plus premises overhead costs. Brlef statement of the charity's policy on reserves Details of any funds materialty n deficit Further financial revi•v details (Optional infornwkn) The charity"s principal sources of funds are: i) single donations from indtvidual supporters and churches ) regular monthly donations from indbvNJual supporters Iii) grants from trusts You may choose to include additional inforniation, where relevant about: the charity's principal sources of funds (indthing any fundraising)- how expenditure has supported the key objectives of the charity: investment policy and objectives induding any ethical investment policy adopted. The key obJ"e¢Xives of the charity are achieved through the activities of the Pastor, a patd officer of the charity. and volunteering members and attendees of the church. The charity"s reserves are small and the ITUStees Consider that they warrant neither short term nor long temi investment. The charity has no investments. Section F Other optional information In the nexÈ reporting period we hope to complete the renovations to the building and begin to meet in the premises for public worship_ We hope also to make the lIdIng available to other community groups, harities and businesses in the local area. We plan on (*anging OUT name to Beech Hill Church. Otley to reflèct our location in Otley on Beeth Hilllwestgate. Section G Declaration The trustees declare that they have approved the trustees, report above. Slgned on behalf of the charity's trustees Signature(s) Full name(s) Posltlon (eg Secrntary. Chair, t(RgiDPrfts rfhLtr rfAIR Date 22/7/2ozi
BETHEL EVANGELICAL CHURCH, OTLEY CIO
REPORT AND ACCOUNTS
30th SEPTEMBER 2020
BETHEL EVANGELICAL CHURCH, OTLEY CIO
Address 20-24 Westgate Otley LS2 3AS Trustees C Haley M Dennis R Hughes Accountants Lee & Company Chartered Accountants Photon House Percy Street Leeds LS12 1EL Registered Charity No 1184784
1
Independent Examiner’s Report to the Trustees of BETHEL EVANGELICAL CHURCH, OTLEY CIO
I report to the charity trustees on my examination of the accounts of the CIO for the period ended 30th September 2020.
Responsibilities and basis of report
Having satisfied myself that the accounts of the CIO are not required to be audited and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner’s Statement
Since the CIO's gross income exceeds £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 130 of the 2011 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.
Anna McClean FCA Lee & Company Photon House, Percy Street Leeds LS12 1EL
26th July 2021
3
BETHEL EVANGELICAL CHURCH, OTLEY CIO
Statement of Financial Activities for the period ended 30th September 2020
| Notes Income from: Donations, legacies and Grants Expenditure on: Rates and Insurance Light and heat Legal and professional fees Postage Building purchase/refurb expenses Accountancy fees Depreciation Net income/Total funds 7 |
Restricted Total Funds Funds £ £ 415,903 415,903 |
|---|---|
| 4,047 4,047 349 349 9,397 9,397 15 15 1,206 1,206 360 360 7,665 7,665 |
|
| 23,039 23,039 |
|
| 392,864 392,864 |
The notes on pages 5 and 6 form part of the accounts.
3
BETHEL EVANGELICAL CHURCH, OTLEY CIO
Balance Sheet as at 30th September 2020
| Notes Fixed assets 4 Current assets Debtors 5 Creditors: amounts falling due within one year 6 Net Assets Restricted fund 7 Cash at Bank and in hand |
£ £ 375,587 8,419 9,218 17,637 393,224 360 392,864 392,864 |
£ £ 375,587 8,419 9,218 17,637 393,224 360 392,864 392,864 |
|---|---|---|
| 393,224 360 |
||
| 392,864 | ||
| 392,864 |
The financial statements were approved by the Board of Trustees on 22nd July 2021 and were signed on its behalf by:
R Hughes - Trustee
The notes on pages 5 and 6 form part of the accounts.
4
BETHEL EVANGELICAL CHURCH, OTLEY CIO
Notes to the accounts 30th September 2020
1. Accounting Policies
Basis of accounting
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and with the Charities Act 2011.
Incoming resources
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Expenditure
Expenditure is recognised when a liability is incurred, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Fixtures and fittings - Straight line over 5 years
Fund accounting
Funds held by the charity are either:
Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.
Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the fiancial statements.
2. Trustees Remuneration and expenses
No Trustees received remuneration or expenses during the year.
5
3. Net movement in funds
The net movement of funds is after charging:
| 2020 | |
|---|---|
| £ | |
| Independent Examiner's remuneration | 360 |
| Depreciation of tangible fixed assets | 7,665 |
4. Tangible Fixed Assets
| Cost Additions and at 30th September 2020 Depreciation Charge for the period and at 30th September 2020 Net Book Value As at 30th Septemebr 2020 |
Freehold property £ 383,252 |
|---|---|
| 7,665 | |
| 375,587 |
5. Debtors: Amounts falling due within one year
| 2020 | |
|---|---|
| £ | |
| Other Debtors | 8,419 |
6. Creditors: Amounts falling due within one year
| 2020 | |||
|---|---|---|---|
| £ | |||
| Other creditors | |||
| Accruals | 360 | ||
| 7. Movement in funds | |||
| Net movement in funds | |||
| Incoming | Resources | At | |
| **resouces ** | expended | 30.9.20 | |
| £ | £ | £ | |
| Restricted funds | |||
| Building fund | 415,903 | 23,039 | 392,864 |
Building fund - restricted - this fund is for amounts received specifically for the building project and paid out on the building project expenses.
6
BETHEL EVANGELICAL CHURCH, OTLEY CIO
REPORT AND ACCOUNTS
30th SEPTEMBER 2020
BETHEL EVANGELICAL CHURCH, OTLEY CIO
Address 20-24 Westgate Otley LS2 3AS Trustees C Haley M Dennis R Hughes Accountants Lee & Company Chartered Accountants Photon House Percy Street Leeds LS12 1EL Registered Charity No 1184784
1
Independent Examiner’s Report to the Trustees of BETHEL EVANGELICAL CHURCH, OTLEY CIO
I report to the charity trustees on my examination of the accounts of the CIO for the period ended 30th September 2020.
Responsibilities and basis of report
Having satisfied myself that the accounts of the CIO are not required to be audited and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner’s Statement
Since the CIO's gross income exceeds £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 130 of the 2011 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.
Anna McClean FCA Lee & Company Photon House, Percy Street Leeds LS12 1EL
26th July 2021
3
BETHEL EVANGELICAL CHURCH, OTLEY CIO
Statement of Financial Activities for the period ended 30th September 2020
| Notes Income from: Donations, legacies and Grants Expenditure on: Rates and Insurance Light and heat Legal and professional fees Postage Building purchase/refurb expenses Accountancy fees Depreciation Net income/Total funds 7 |
Restricted Total Funds Funds £ £ 415,903 415,903 |
|---|---|
| 4,047 4,047 349 349 9,397 9,397 15 15 1,206 1,206 360 360 7,665 7,665 |
|
| 23,039 23,039 |
|
| 392,864 392,864 |
The notes on pages 5 and 6 form part of the accounts.
3
BETHEL EVANGELICAL CHURCH, OTLEY CIO
Balance Sheet as at 30th September 2020
| Notes Fixed assets 4 Current assets Debtors 5 Creditors: amounts falling due within one year 6 Net Assets Restricted fund 7 Cash at Bank and in hand |
£ £ 375,587 8,419 9,218 17,637 393,224 360 392,864 392,864 |
£ £ 375,587 8,419 9,218 17,637 393,224 360 392,864 392,864 |
|---|---|---|
| 393,224 360 |
||
| 392,864 | ||
| 392,864 |
The financial statements were approved by the Board of Trustees on 22nd July 2021 and were signed on its behalf by:
R Hughes - Trustee
The notes on pages 5 and 6 form part of the accounts.
4
BETHEL EVANGELICAL CHURCH, OTLEY CIO
Notes to the accounts 30th September 2020
1. Accounting Policies
Basis of accounting
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and with the Charities Act 2011.
Incoming resources
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Expenditure
Expenditure is recognised when a liability is incurred, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Fixtures and fittings - Straight line over 5 years
Fund accounting
Funds held by the charity are either:
Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.
Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the fiancial statements.
2. Trustees Remuneration and expenses
No Trustees received remuneration or expenses during the year.
5
3. Net movement in funds
The net movement of funds is after charging:
| 2020 | |
|---|---|
| £ | |
| Independent Examiner's remuneration | 360 |
| Depreciation of tangible fixed assets | 7,665 |
4. Tangible Fixed Assets
| Cost Additions and at 30th September 2020 Depreciation Charge for the period and at 30th September 2020 Net Book Value As at 30th Septemebr 2020 |
Freehold property £ 383,252 |
|---|---|
| 7,665 | |
| 375,587 |
5. Debtors: Amounts falling due within one year
| 2020 | |
|---|---|
| £ | |
| Other Debtors | 8,419 |
6. Creditors: Amounts falling due within one year
| 2020 | |||
|---|---|---|---|
| £ | |||
| Other creditors | |||
| Accruals | 360 | ||
| 7. Movement in funds | |||
| Net movement in funds | |||
| Incoming | Resources | At | |
| **resouces ** | expended | 30.9.20 | |
| £ | £ | £ | |
| Restricted funds | |||
| Building fund | 415,903 | 23,039 | 392,864 |
Building fund - restricted - this fund is for amounts received specifically for the building project and paid out on the building project expenses.
6