Trustees. Annual Report for the period Period start date Day Monih , Period end date D2y Month Year Year From 2021 To 30 09 Section A Reference and administration details Charity name BEECH HILL CHURCH, OTLEY Other names charity is known by BETHEL CHURCH, OTLEY, BETHEL EVANGELICAL CHURCH Registered charlty number (if any) 1184784 Charlty's principal address 20-24 Westgate Otley West Yorkshire Postcode LS213AS Names of th8 charlty trustees who manage thè charity Dates acted rf notforwhol• ear Trustee name Offi¢• Itf any) Name of person {or body) entitled to a olnt trustee Ifan Michael Thomas Dennis TrusteelElder Members Christopher George Haley Richard Bailey Hughes ChairlElderlPastor Members TrusteeElder Members 10 12 13 14 15 16 17 18 Names of tho trustees for thè charlty, If any. Ifor example. any custodian trustees} Name Datss acted if not for whol& oar TAR May 2023
Names and addresses of advisers (Optional information) of adviser Name Address Name of chiaf Oxacutlve or names of senior staff mombors {Optional infomiation) Section B Structure, overnance and mana ement Dascrlpuon of the charity's trusts Constitution Type of goveming document leg. trust deed, conslitutionl How the charity is constituted leg. Irust, association, corripariyl Charitable Incorporated Organisation Trustee selection methods leg. appointeo by, elected by) Elected by members Addltlonal governance issues {Optional infom)ation You may choose to include additional information, where relevant. about.. policies arKI procedures adopted for the induction and training of trustees. the charity's organisational structure and any wider netwoth with which the charity works., 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 church objectives {as per those listed against our charitable status registration) are the advancement of the Christian faith primarily but not exclusively within Otley and the surrounding neighbourhood and such other charitable purposes as shall, in the opinion of the charity trustees, further the work of the Church. Summary of the objects of the charity set out in its governlng document TAR May 2023
In order to achieve our objective this year we have continued a number of activities.. Bible teaching and corporate worship at Sunday services Midweek Life Groups Providing pastoral care and support to those who come to church Holding regular prayer meetings Running a Tots and Toys Group Running a stall at otley Carnival Various other events designed to introduce people to the Christian faith and the church community Teaching of new and seasoned Christians how to grow in their faith and put their faith into practi in their day to day lives Summary of the maln activities undertaken for the publlc benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on publlc benefit) We have complied with our duty to provide public benefft in this period, furthering our aims of advancing the Christian faith, providing a stay and play toddler group, open to all, and also providing a sparh wider communty use. Additional detsils of objectlves and activities (Optional inforniation You may Choosè to include further statements, where relevant, about- policy on grantmaking., policy programme related investment., contrybution made by volunteers. TAR May 2023
Section D Achievements and performance The achievements of the church during the period include.. The church welcomed 14 new people into membership to help achieve our purposes. The church ran a stall at Otley Camival for the first time since lockdown and provided a baby change and breastfeeding area. The building is now hosting a number of community groups and charities. The first baptism took place in the building itself in Defflber. Summary of the main achievements of tho charity durlng the year TAR M8y 2023
Section E Financial review The charty's key annual expenditure is the regular payment of the pastor's salary. Consequently, it is the charty's policy to endeavour to hold Gash on account sufficient to cover three months forward salary, and employerfs Nl, plus premises overhead costs. Brief statement of the charity's policy on rae8 Dètails of any funds materialty in deficit Further financial review details {Optional Infomiation) The charty"s principal SoUrS of funds are: i) single donations from individual supporters and churches ii) regular rnonthly donations from individual support8rs iii) grants from trusts You may choose to include additional infomiation, where relevant about.. the charity's principal sources of funds (including any fundraising)., how expenditure has supported the key objedives of the charity., investment policy and objectives including any ethical investment policy adopted. The key objectives of the charity are achieved through the activities of the Pastor, a paid offi'cer of the charity, and volunteering mernrs and attendees of the church. The charity's reseeS are small and the twstees consider that they warrant neither short term nor long term investment. The charity has no investments. Section F Other optional information In the next reporting period we hope to legally Change our name with the Charities Commission, appoint deacons to the church. and consolidate the growéh we have seen in our membership. Section G Declaration The trustees declare that thoy have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s Full namels Position (eg Sacrètsry. Chalr. etc) klRIsTI PIEE H CHAIR / PAsiO( *fA)¥re& . Date II/s/i¢923 TAR May 2023
BEECH HILL CHURCH, OTLEY CIO
REPORT AND ACCOUNTS
30th SEPTEMBER 2022
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 2022.
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
23rd June 2023
2
BEECH HILL CHURCH, OTLEY CIO
Statement of Financial Activities for the year ended 30th September 2022
| Notes Income from: Donations, legacies and Grants Letting income 2 Expenditure on: Salaries Preaching fees Conferences Children's ministry Gifts Evangelism Books Rates and Insurance Light and heat Housekeeping Legal and professional fees Office expenses Church Weekend Sundry Cleaning and maintenance Building refurb expenses Accountancy fees Depreciation Net income Reconciliation of funds Total funds brought forward Transfers Total funds carried forward 9 |
2021 Unrestricted Designated Restricted Total Total Funds Funds Funds Funds Funds £ £ £ £ £ 74,108 2,700 5,350 82,158 154,411 17,150 - - 17,150 1,519 91,258 2,700 5,350 99,308 155,930 34,133 - - 34,133 13,456 328 - - 328 - 486 - - 486 - 656 - - 656 955 4,900 - - 4,900 4,097 3,840 - - 3,840 1,016 247 - - 247 106 646 - - 646 1,002 3,700 - - 3,700 1,403 1,599 - - 1,599 2,618 1,149 - - 1,149 366 1,936 - - 1,936 - - 2,916 - 2,916 - 565 - - 565 - 9,243 - - 9,243 - - - 922 922 37,954 360 - - 360 360 - - 10,316 10,316 9,844 63,788 2,916 11,238 77,942 73,177 27,470 (216) (5,888) 21,366 82,753 17,905 1,097 456,615 475,617 392,864 (19,503) 761 18,742 - 25,872 1,642 469,469 496,983 475,617 |
|---|---|
The notes on pages 5 to 7 form part of the accounts.
3
BEECH HILL CHURCH, OTLEY CIO
Balance Sheet as at 30th September 2022
| 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 |
£ £ 469,393 3,730 24,220 27,950 497,343 360 496,983 25,872 1,642 469,469 496,983 |
2021 £ 474,695 |
|---|---|---|
| - 21,282 |
||
| 21,282 | ||
| 495,977 20,360 |
||
| 475,617 | ||
| 17,905 1,097 456,615 |
||
| 475,617 |
The financial statements were approved by the Board of Trustees on 20th June 2023 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 2022
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 | 2022 £ 17,150 |
2021 £ 1,519 |
|---|---|---|
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:
| 2022 | 2021 | |||
|---|---|---|---|---|
| Pastor | 1 | 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 |
2022 £ 360 10,316 |
2021 £ 360 9,844 |
|---|---|---|
6. Tangible Fixed Assets
| Cost At 1st October 2021 Additions At 30th September 2022 Depreciation At 1st October 2021 Charge for the year At 30th September 2022 Net Book Value As at 30th September 2022 As at 30th September 2021 |
Freehold Fixtures property & fittings £ £ 492,204 - 2,950 2,064 495,154 2,064 17,509 - 9,903 413 27,412 413 467,742 1,651 474,695 - |
Total £ 492,204 5,014 |
|---|---|---|
| 497,218 | ||
| 17,509 10,316 |
||
| 27,825 | ||
| 469,393 | ||
| 474,695 |
6
7. Debtors: Amounts falling due within one year
| Other Debtors 8. Creditors: Amounts falling due within one year Other creditors Accruals 9. Movement in funds At Incoming Resources 1.10.21 resouces expended £ £ £ Unrestricted funds 17,905 91,258 63,788 Designated funds Relief 819 - - Church Weekend (545) 2,700 2,916 Ilkley Work 823 - - 19,002 93,958 66,704 Restricted funds Building fund 456,615 5,350 11,238 Total funds 475,617 99,308 77,942 |
Other Debtors 8. Creditors: Amounts falling due within one year Other creditors Accruals 9. Movement in funds At Incoming Resources 1.10.21 resouces expended £ £ £ Unrestricted funds 17,905 91,258 63,788 Designated funds Relief 819 - - Church Weekend (545) 2,700 2,916 Ilkley Work 823 - - 19,002 93,958 66,704 Restricted funds Building fund 456,615 5,350 11,238 Total funds 475,617 99,308 77,942 |
2022 £ 3,730 2022 £ - 360 360 Transfers £ (19,503) - 761 - (18,742) 18,742 - |
2021 £ - |
|---|---|---|---|
| 2021 £ 20,000 360 |
|||
| 20,360 | |||
| At 30.9.22 £ 25,872 819 - 823 |
|||
| 19,002 93,958 66,704 |
27,514 | ||
| 456,615 5,350 11,238 |
469,469 | ||
| 475,617 99,308 77,942 |
496,983 |
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 2022
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 2022.
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
23rd June 2023
2
BEECH HILL CHURCH, OTLEY CIO
Statement of Financial Activities for the year ended 30th September 2022
| Notes Income from: Donations, legacies and Grants Letting income 2 Expenditure on: Salaries Preaching fees Conferences Children's ministry Gifts Evangelism Books Rates and Insurance Light and heat Housekeeping Legal and professional fees Office expenses Church Weekend Sundry Cleaning and maintenance Building refurb expenses Accountancy fees Depreciation Net income Reconciliation of funds Total funds brought forward Transfers Total funds carried forward 9 |
2021 Unrestricted Designated Restricted Total Total Funds Funds Funds Funds Funds £ £ £ £ £ 74,108 2,700 5,350 82,158 154,411 17,150 - - 17,150 1,519 91,258 2,700 5,350 99,308 155,930 34,133 - - 34,133 13,456 328 - - 328 - 486 - - 486 - 656 - - 656 955 4,900 - - 4,900 4,097 3,840 - - 3,840 1,016 247 - - 247 106 646 - - 646 1,002 3,700 - - 3,700 1,403 1,599 - - 1,599 2,618 1,149 - - 1,149 366 1,936 - - 1,936 - - 2,916 - 2,916 - 565 - - 565 - 9,243 - - 9,243 - - - 922 922 37,954 360 - - 360 360 - - 10,316 10,316 9,844 63,788 2,916 11,238 77,942 73,177 27,470 (216) (5,888) 21,366 82,753 17,905 1,097 456,615 475,617 392,864 (19,503) 761 18,742 - 25,872 1,642 469,469 496,983 475,617 |
|---|---|
The notes on pages 5 to 7 form part of the accounts.
3
BEECH HILL CHURCH, OTLEY CIO
Balance Sheet as at 30th September 2022
| 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 |
£ £ 469,393 3,730 24,220 27,950 497,343 360 496,983 25,872 1,642 469,469 496,983 |
2021 £ 474,695 |
|---|---|---|
| - 21,282 |
||
| 21,282 | ||
| 495,977 20,360 |
||
| 475,617 | ||
| 17,905 1,097 456,615 |
||
| 475,617 |
The financial statements were approved by the Board of Trustees on 20th June 2023 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 2022
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 | 2022 £ 17,150 |
2021 £ 1,519 |
|---|---|---|
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:
| 2022 | 2021 | |||
|---|---|---|---|---|
| Pastor | 1 | 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 |
2022 £ 360 10,316 |
2021 £ 360 9,844 |
|---|---|---|
6. Tangible Fixed Assets
| Cost At 1st October 2021 Additions At 30th September 2022 Depreciation At 1st October 2021 Charge for the year At 30th September 2022 Net Book Value As at 30th September 2022 As at 30th September 2021 |
Freehold Fixtures property & fittings £ £ 492,204 - 2,950 2,064 495,154 2,064 17,509 - 9,903 413 27,412 413 467,742 1,651 474,695 - |
Total £ 492,204 5,014 |
|---|---|---|
| 497,218 | ||
| 17,509 10,316 |
||
| 27,825 | ||
| 469,393 | ||
| 474,695 |
6
7. Debtors: Amounts falling due within one year
| Other Debtors 8. Creditors: Amounts falling due within one year Other creditors Accruals 9. Movement in funds At Incoming Resources 1.10.21 resouces expended £ £ £ Unrestricted funds 17,905 91,258 63,788 Designated funds Relief 819 - - Church Weekend (545) 2,700 2,916 Ilkley Work 823 - - 19,002 93,958 66,704 Restricted funds Building fund 456,615 5,350 11,238 Total funds 475,617 99,308 77,942 |
Other Debtors 8. Creditors: Amounts falling due within one year Other creditors Accruals 9. Movement in funds At Incoming Resources 1.10.21 resouces expended £ £ £ Unrestricted funds 17,905 91,258 63,788 Designated funds Relief 819 - - Church Weekend (545) 2,700 2,916 Ilkley Work 823 - - 19,002 93,958 66,704 Restricted funds Building fund 456,615 5,350 11,238 Total funds 475,617 99,308 77,942 |
2022 £ 3,730 2022 £ - 360 360 Transfers £ (19,503) - 761 - (18,742) 18,742 - |
2021 £ - |
|---|---|---|---|
| 2021 £ 20,000 360 |
|||
| 20,360 | |||
| At 30.9.22 £ 25,872 819 - 823 |
|||
| 19,002 93,958 66,704 |
27,514 | ||
| 456,615 5,350 11,238 |
469,469 | ||
| 475,617 99,308 77,942 |
496,983 |
Building fund - restricted - this fund is for amounts received specifically for the building project and paid out on the building project expenses.
7