2023-09-30-accounts - Beech Hill Church, Otley

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees' Annual Report for the period

	Period start date	Period start date			Period end date	Period end date
	Day	Month	Year		Day	Month	Year
From	1	10	2022	To	30	09	2023

Section A Reference and administration details

Charity name

BEECH HILL CHURCH, OTLEY

BETHEL CHURCH, OTLEY, BETHEL EVANGELICAL CHURCH

Other names charity is known by CHURCH Registered charity number (if any) 1184784 Charity's principal address 20-24 Westgate Otley West Yorkshire Postcode LS21 3AS

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
Michael Thomas Dennis	Trustee/Elder	1 October 2022 - 30 June 2024	Members
Christopher George Haley	Chair/Elder/Pastor		Members
Richard Bailey Hughes	Trustee/Elder		Members
Steven Bowers	TemporaryTrustee	1 July2023 - onward	Members

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

TAR

May 2023

Names and addresses of advisers (Optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

Constitution

(eg. trust deed, constitution) Charitable Incorporated Organisation How the charity is constituted (eg. trust, association, company) Elected by members Trustee selection methods

(eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

policies and procedures adopted for the induction and training of trustees;
the charity’s organisational structure and any wider network 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 Objectives and activities

Summary of the objects of the charity set out in its governing document

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.

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

Summary of the main activities undertaken for the public 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 public benefit)

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 practice in their day to day lives

We have complied with our duty to provide public benefit 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 space wider community use.

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

policy on grantmaking;
policy programme related investment;
contribution made by volunteers.

TAR

May 2023

Section D Achievements and performance

Summary of the main achievements of the charity during the year

The achievements of the church during the period include:

The church welcomed two new people into membership to help achieve our purposes.
The church unanimously adopted an amendment to the Church Handbook to allow for female deacons.
The church appointed three new deacons: its first in a number of years.
Again the church ran a stall at Otley Carnival and provided a baby change and breastfeeding area.
The church opened up the foyer for the Otley Victorian Fayre and welcomed in members of the public to play carnival games.
The building is continuing to host a number of community groups and charities.

TAR

May 2023

Section E Financial review

Brief statement of the charity’s policy on reserves

The charity’s key annual expenditure is the regular payment of the pastor’s salary. Consequently, it is the charity’s policy to endeavour to hold cash on account sufficient to cover three months forward salary, and employer’s NI, plus premises overhead costs.

Details of any funds materially in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

the charity’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 charity`s principal sources of funds are:

i) single donations from individual supporters and churches ii) regular monthly donations from individual supporters iii) grants from trusts
The key objectives of the charity are achieved through the activities of the Pastor, a paid officer of the charity, and volunteering members and attendees of the church.

The charity now has adequate reserves, but the trustees consider that they neither short term nor long term investments should be made at this time. The charity has no investments.

Section F Other optional information

In the next reporting period we hope to appoint a new permanent trustee/elder, further grow our church membership, increase our work amongst children and young people.

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date

TAR

May 2023

BEECH HILL CHURCH, OTLEY CIO

REPORT AND ACCOUNTS

30th SEPTEMBER 2023

BEECH HILL CHURCH, OTLEY CIO

Address 20-24 Westgate Otley LS2 3AS Trustees C Haley M Dennis resigned 30.6.2023 R Hughes S Bowers Appointed 1.7.2023 Accountants Lee & Company Chartered Accountants Photon House Percy Street Leeds LS12 1EL Registered Charity No 1184784

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 2023.

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

28th June 2024

BEECH HILL CHURCH, OTLEY CIO

Statement of Financial Activities for the year ended 30th September 2023

Notes Income from: Donations, legacies and Grants Letting income 2 Interest 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	2022 Unrestricted Designated Restricted Total Total Funds Funds Funds Funds Funds £ £ £ £ £ 82,539 665 - 83,204 82,158 17,631 - - 17,631 17,150 78 - - 78 -
	100,248 665 - 100,913 99,308
	37,970 - - 37,970 34,133 550 - - 550 328 1,190 - - 1,190 486 787 - - 787 656 4,845 - - 4,845 4,900 6,560 823 - 7,383 3,840 158 - - 158 247 719 - - 719 646 9,450 - - 9,450 3,700 2,160 - - 2,160 1,599 1,466 - 1,466 1,149 1,684 - - 1,684 1,936 5 665 670 2,916 1,035 - - 1,035 565 8,534 - - 8,534 9,243 377 - - 377 922 360 - - 360 360 11,196 - - 11,196 10,316
	89,046 1,488 - 90,534 77,942

	11,202 (823) - 10,379 21,366 25,872 1,642 469,469 496,983 475,617 470,288 (819) (469,469) -
	507,362 - - 507,362 496,983

The notes on pages 6 to 8 form part of the accounts.

BEECH HILL CHURCH, OTLEY CIO

Balance Sheet as at 30th September 2023

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	2022 £ £ £ 462,597 469,393 2,366 3,730 42,759 24,220 45,125 27,950 507,722 497,343 360 360 507,362 496,983 507,362 25,872 - 1,642 - 469,469 507,362 496,983	2022 £ £ £ 462,597 469,393 2,366 3,730 42,759 24,220 45,125 27,950 507,722 497,343 360 360 507,362 496,983 507,362 25,872 - 1,642 - 469,469 507,362 496,983	2022 £ £ £ 462,597 469,393 2,366 3,730 42,759 24,220 45,125 27,950 507,722 497,343 360 360 507,362 496,983 507,362 25,872 - 1,642 - 469,469 507,362 496,983


		507,722 497,343 360 360
		507,362 496,983
		507,362 25,872 - 1,642 - 469,469
		507,362 496,983

The financial statements were approved by the Board of Trustees on 28th June 2024 and were signed on its behalf by:

R Hughes - Trustee

The notes on pages 6 to 8 form part of the accounts.

BEECH HILL CHURCH, OTLEY CIO

Notes to the accounts 30th September 2023

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. Letting income

2. Letting income
	2023	2022
	£	£
Hire of premises (no services provided)	17,631	17,150

2. 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

	2023		2022
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:

5. Net movement in funds The net movement of funds is after charging:
	2023	2022
	£	£
Independent Examiner's remuneration	360	360
Depreciation of tangible fixed assets	11,196	10,316

6. Tangible Fixed Assets

Cost brought forward At 1st October 2022 Additions At 30th September 2023 Depreciation At 1st October 2022 Charge for the year At 30th September 2023 Net Book Value As at 30th September 2023 As at 30th September 2022	Freehold Fixtures & property Fittings Total £ £ £ 495,154 2,064 497,218 4,400 4,400
	495,154 6,464 501,618
	27,412 413 27,825 9,903 1,293 11,196
	37,315 1,706 39,021
	457,839 4,758 462,597
	467,742 1,651 469,393

7. Debtors: Amounts falling due within one year

Other Debtors

2023	2022
£	£
2,366	3,730

8. Creditors: Amounts falling due within one year

Accruals 9. Movement in funds Unrestricted funds Designated Funds Relief Church Weekend Ilkley Work Restricted funds Building fund Total funds	At Incoming Resources 1.10.22 resouces expended £ £ £ 25,872 100,248 89,046 819 - - - 665 665 823 - 823	2023 2022 £ £ 360 360
		Transfers At 30.9.23 £ £ 470,288 507,362 (819) - - - - -
	27,514 100,913 90,534	469,469 507,362
	469,469 - -	(469,469) -
	496,983 100,913 90,534	- 507,362

Building fund - restricted - this fund was for amounts received specifically for the building project and paid out on the building project expenses.This work has been completed and the fund is no longer available. The property is not used for restrictive purposes but for general use. The property has therefore been transferred to unrestricted funds.