Trustees. Annual Report for the period Pencxl start date Period end date From 01 10 2020 To 30 09 2021 Section A Reference and administration details Charity name BETHEL EVANGELICAL CHURCH. OTLEY Other names charity is known by BETHEL CHURCH, OTLEY, BEECH HILL CHURCH, OTLEY Registered Gharity number {rf any) 1184784 Charity's principal address 2tk24 Westgate Ouey West Yorkshire Postcode LS213AS Names of the Charity trustees who manage the charity Dates acted rf not for wthole ear Trustee name Office (if any) Name of rson lor body) entitled toa int trustee ifan Michael Thomas Dennis TrusteelElder Members Christopher George Haley Richard Bailey Hughes ChairlEklerlPastor Members TrusteeElder Members 10 11 12 13 14 15 16 17 18 Names of the trustees for the charlty, rf any. (for example, any custodian trustèes Name Dates acted rf not for whole ear
Names and addresses of advisers (Optional informknon) e of adviser Name Address Name of chief executive or names of senior staff members (Opffjonal inforniation) Section B Structure, overnance and mana ement Description of the charity's trusts Constitution Type of goveming document How the Ghartty is const"rtuted Charitable Incorporated Organisation Trustee selection methods Elected by memters Additional governance issues (Optional infomiation) Details of the Church"s struciure. governance and practices are defined in a Church Handbook adopted by the members on 29th April 2019. You may choose to include additional information, where relevant, aboLrt: policies and procedures adopted for the induction and training of trustees", the charity's organisational structure and any wider neork wth which the charity relationship with any related parties., trustees. consideration of major risks and the system and procedures to manage them. Section C Ob"ectives and activities Our thurch objecttves (as per those listed against our charitable status registration) are the advanment of the Christian farth primarily bLrt not exclusively within Otley and the surrounding neighbourhood and such other charitable purposes as shall. in the opinion of the chanty trustees, further the w¢yk of the Church. Summary ofthe objects of th charity set out in its governing document
In order to achieve our objective this year we have completed the renovation of our building and begun our activities there". Bible teaching and corporate worship at Sunday ser¥ices Midweek Life Groups Providing pasloral care and support Holding regular prayer meetings Running a Tots and Toys Group Various other events designed to Introdu Feople to the Christian faith and the church communty Teaching of new and seasoned Christians how to grow in their faith and put their faith into praCtt in their day to day lives Summary of the main activities undertaken for the public benefit in relation to these objects {include within this section the ststutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit) We have complred *Tth our dLty to proVe public benefft in this period, furthering our aims of advancing the Christian faith. providing a slay and play toddler group. open to all, and also providing a Spa for wider communty use. Additional details of objectives and aclivities (Optional inforniation) You may choose to include further statements, where relevant, about= policy on grantmaking" policy programme related investmerrt", contribution made by volunteers.
Section D Achievements and performance Summary of the main achievements of the Gharity during the year The achievements of the church during the period include. The completion of the renovations on 20-24 Westgate. The re-commenMent of physical gatherings after a period of online gatherings during covid-19 restrictions. The effecttve rebranding of thUh as 'Beech Hill Church, to reflect our new base of operations The merging of the older unincorporated charity into this newer Charitable Incorporated OrganiSatn.
Section E Financial review The charity's key annual expendrture is the regular payment of the Pastor s salary. Consequently, rt is the chanty"s policy to endeavour to hold cash on account sufficient to cover three months foThvard salary and employer"s Nl. plus premises ovethead costs. Brief statement of the harity's policy on reserves Details of any funds materialty in deficit Further finaneial revlew details (Optional infomiatlon) The charity's prinapal Sour of funds are: i) single donations from individual supporters and churches li} regular monthly donations from individual supporters iii) grants from trusts You may choose to include additional information, vthere relevant aboLrt" the ¢harity'S principal sources of funds (including any fundraising).. how expenditure has supported the key objectives of the charity- investment policy and objectives including any ethical investment policy adopted. The key oty'e¢tives of the charity are achieved through the activities of the Pastor. a paid officer of the chanty, and volunteering members and attendees of the church. The charity's reserves are small and the trustees consider that they warrant neither short term nor long tenn investrnent. The charity has no investments. Section F Other optional information In the next reporting penod we hope to grow the size of our church wngregation so that we may serve our communty more effectively. We hope also to expand the number of communty groups, charities and businesses using our building through the Yk We plan to fomalise the name thange to Beech Hill Church, Otley to reflect our loGation in Otley on Beech Hilvwestgate, indudiry UFMJating the name of the bank account etc. Section G Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charlty's trustees Signaturels) Full namels) Position (eg Secretary. Chair, etc) fls HAIR Date Ik/7/z022
BEECH HILL CHURCH, OTLEY CIO
REPORT AND ACCOUNTS
30th SEPTEMBER 2021
BEECH HILL 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 BEECH HILL CHURCH, OTLEY CIO
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 30th September 2021.
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
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 2022
2
BEECH HILL CHURCH, OTLEY CIO
Statement of Financial Activities for the year ended 30th September 2021
| Notes Income from: Donations, legacies and Grants Letting income 2 Expenditure on: Salaries Children's ministry Gifts Evangelism Books Rates and Insurance Light and heat Housekeeping Legal and professional fees Postage Building purchase/refurb expenses Accountancy fees Depreciation Net income Reconciliation of funds Total funds brought forward Total funds carried forward 9 |
2020 Unrestricted Designated Restricted Total Total Funds Funds Funds Funds Funds £ £ £ £ £ 41,399 1,097 111,915 154,411 415,903 1,519 - - 1,519 - 42,918 1,097 111,915 155,930 415,903 13,456 - - 13,456 - 955 - - 955 - 4,097 - - 4,097 - 1,016 - - 1,016 - 106 - - 106 - 1,002 - - 1,002 4,047 1,403 - - 1,403 349 2,618 - - 2,618 - - - 366 366 9,397 - - - - 15 - - 37,954 37,954 1,206 360 - - 360 360 - - 9,844 9,844 7,665 25,013 - 48,164 73,177 23,039 17,905 1,097 63,751 82,753 392,864 - - 392,864 392,864 - 17,905 1,097 456,615 475,617 392,864 |
|---|---|
The notes on pages 5 to 7 form part of the accounts.
3
BEECH HILL CHURCH, OTLEY CIO
Balance Sheet as at 30th September 2021
| Notes Fixed assets 6 Current assets Debtors 7 Cash at Bank and in hand Creditors: amounts falling due within one year 8 Net assets General fund Designated fund Restricted fund Total funds 9 Unrestricted funds |
£ £ 474,695 - 21,282 21,282 495,977 20,360 475,617 17,905 1,097 456,615 475,617 |
2020 £ 375,587 |
|---|---|---|
| 8,419 9,218 |
||
| 17,637 | ||
| 393,224 360 |
||
| 392,864 | ||
| - - 392,864 |
||
| 392,864 |
The financial statements were approved by the Board of Trustees on 26th July 2022 and were signed on its behalf by:
R Hughes - Trustee
The notes on pages 5 to 7 form part of the accounts.
4
BEECH HILL CHURCH, OTLEY CIO
Notes to the accounts 30th September 2021
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.
Designated funds are funds designated by the trustees from unresricted reserves.
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. Other trading activities
| Hire of premises | 2021 £ 1,519 |
2020 £ - |
|---|---|---|
5
3. Trustees remuneration and expenses
During the year there were three Trustees, one Trustee was the pastor and he received remuneration, the other two Trustees received no remuneration or expenses during the year.
4. Staff costs
The average number of employees during the year was as follows:
| 2021 | 2020 | ||
|---|---|---|---|
| Pastor | 1 | - |
No employees received emoluments in excess of £60,000
5. Net movement in funds
The net movement of funds is after charging:
| Independent Examiner's remuneration Depreciation of tangible fixed assets |
2021 £ 360 9,844 |
2020 £ 360 7,665 |
|---|---|---|
6. Tangible Fixed Assets
| Cost At 1st October 2020 Additions At 30th September 2021 Depreciation At 1st October 2020 Charge for the year At 30th September 2021 Net Book Value As at 30th September 2021 As at 30th September 2020 |
Freehold property £ 383,252 108,952 |
|---|---|
| 492,204 | |
| 7,665 9,844 |
|
| 17,509 | |
| 474,695 | |
| 375,587 |
6
7. Debtors: Amounts falling due within one year
| 7. Debtors: Amounts falling due within one year | ||
|---|---|---|
| Other Debtors 8. Creditors: Amounts falling due within one year Other creditors Accruals |
2021 £ - 2021 £ 20,000 360 20,360 |
2020 £ 8,419 |
| 2020 £ - 360 |
||
| 360 |
| 9. Movement in funds Unrestricted funds Designated funds Relief Church Weekend Ilkley Work Restricted funds Building fund Total funds |
At Incoming Resources At 1.10.20 resouces expended 30.9.21 £ £ £ £ - 42,918 25,013 17,905 - 819 - 819 - (545) - (545) - 823 - 823 - 44,015 25,013 19,002 392,864 111,915 48,164 456,615 392,864 155,930 73,177 475,617 |
|---|---|
Building fund - restricted - this fund is for amounts received specifically for the building project and paid out on the building project expenses.
7
BEECH HILL CHURCH, OTLEY CIO
REPORT AND ACCOUNTS
30th SEPTEMBER 2021
BEECH HILL 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 BEECH HILL CHURCH, OTLEY CIO
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 30th September 2021.
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
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 2022
2
BEECH HILL CHURCH, OTLEY CIO
Statement of Financial Activities for the year ended 30th September 2021
| Notes Income from: Donations, legacies and Grants Letting income 2 Expenditure on: Salaries Children's ministry Gifts Evangelism Books Rates and Insurance Light and heat Housekeeping Legal and professional fees Postage Building purchase/refurb expenses Accountancy fees Depreciation Net income Reconciliation of funds Total funds brought forward Total funds carried forward 9 |
2020 Unrestricted Designated Restricted Total Total Funds Funds Funds Funds Funds £ £ £ £ £ 41,399 1,097 111,915 154,411 415,903 1,519 - - 1,519 - 42,918 1,097 111,915 155,930 415,903 13,456 - - 13,456 - 955 - - 955 - 4,097 - - 4,097 - 1,016 - - 1,016 - 106 - - 106 - 1,002 - - 1,002 4,047 1,403 - - 1,403 349 2,618 - - 2,618 - - - 366 366 9,397 - - - - 15 - - 37,954 37,954 1,206 360 - - 360 360 - - 9,844 9,844 7,665 25,013 - 48,164 73,177 23,039 17,905 1,097 63,751 82,753 392,864 - - 392,864 392,864 - 17,905 1,097 456,615 475,617 392,864 |
|---|---|
The notes on pages 5 to 7 form part of the accounts.
3
BEECH HILL CHURCH, OTLEY CIO
Balance Sheet as at 30th September 2021
| Notes Fixed assets 6 Current assets Debtors 7 Cash at Bank and in hand Creditors: amounts falling due within one year 8 Net assets General fund Designated fund Restricted fund Total funds 9 Unrestricted funds |
£ £ 474,695 - 21,282 21,282 495,977 20,360 475,617 17,905 1,097 456,615 475,617 |
2020 £ 375,587 |
|---|---|---|
| 8,419 9,218 |
||
| 17,637 | ||
| 393,224 360 |
||
| 392,864 | ||
| - - 392,864 |
||
| 392,864 |
The financial statements were approved by the Board of Trustees on 26th July 2022 and were signed on its behalf by:
R Hughes - Trustee
The notes on pages 5 to 7 form part of the accounts.
4
BEECH HILL CHURCH, OTLEY CIO
Notes to the accounts 30th September 2021
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.
Designated funds are funds designated by the trustees from unresricted reserves.
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. Other trading activities
| Hire of premises | 2021 £ 1,519 |
2020 £ - |
|---|---|---|
5
3. Trustees remuneration and expenses
During the year there were three Trustees, one Trustee was the pastor and he received remuneration, the other two Trustees received no remuneration or expenses during the year.
4. Staff costs
The average number of employees during the year was as follows:
| 2021 | 2020 | ||
|---|---|---|---|
| Pastor | 1 | - |
No employees received emoluments in excess of £60,000
5. Net movement in funds
The net movement of funds is after charging:
| Independent Examiner's remuneration Depreciation of tangible fixed assets |
2021 £ 360 9,844 |
2020 £ 360 7,665 |
|---|---|---|
6. Tangible Fixed Assets
| Cost At 1st October 2020 Additions At 30th September 2021 Depreciation At 1st October 2020 Charge for the year At 30th September 2021 Net Book Value As at 30th September 2021 As at 30th September 2020 |
Freehold property £ 383,252 108,952 |
|---|---|
| 492,204 | |
| 7,665 9,844 |
|
| 17,509 | |
| 474,695 | |
| 375,587 |
6
7. Debtors: Amounts falling due within one year
| 7. Debtors: Amounts falling due within one year | ||
|---|---|---|
| Other Debtors 8. Creditors: Amounts falling due within one year Other creditors Accruals |
2021 £ - 2021 £ 20,000 360 20,360 |
2020 £ 8,419 |
| 2020 £ - 360 |
||
| 360 |
| 9. Movement in funds Unrestricted funds Designated funds Relief Church Weekend Ilkley Work Restricted funds Building fund Total funds |
At Incoming Resources At 1.10.20 resouces expended 30.9.21 £ £ £ £ - 42,918 25,013 17,905 - 819 - 819 - (545) - (545) - 823 - 823 - 44,015 25,013 19,002 392,864 111,915 48,164 456,615 392,864 155,930 73,177 475,617 |
|---|---|
Building fund - restricted - this fund is for amounts received specifically for the building project and paid out on the building project expenses.
7