## **GUIDANCE ON USING THE STEWARDSHIP ACCOUNTS TEMPLATE** ## **Introductory Comments** If the charity has endowment funds then please let us know as we have another template for these ch the charity is moving from accruals accounts last year to Receipts and Payments accounts this year t let us know as we have produced some guidance that may help you make the transition. We have designed this accounts template so that, hopefully, it is easy to use: - a Some of the cells have formulas to add up numbers or to pick up numbers from elsewhere in the - b Please tailor the categories of income and expenditure mentioned in this template to better reflec - c As you use this template you will see that we have included some commentary, which we hope y - d Any notes in **this** colour should be hidden once reviewed / actioned - e When you come across disclosures that you do not need to make, we recommend that you hide, - f For Baptist Churches with a liability for a pension fund deficit, in tab 'BU pension' we have provide - g We recommend that you check the accounts thoroughly after they have been drafted to make sur ## **Suggestions for using the template** To make the best use of this template we recommend that you: - 1 Set up the accounts template by (a) updating the accounting years referred to throughout the templat copying relevant information from the previous year into the template for the current year. The figures previous year will be the comparatives disclosed in these accounts. When you set up the accounts template, we recommend that you also complete the 'Legal and Admin Details' disclosed in tab 'Index'. - 2 Make sure that you have reconciled every bank account and investigated and corrected any discrepa tab 'Bank reconciliation' explains how a bank reconciliation would look. - 3 Populate the ‘Workings’ tab. We suggest that you: - a use separate columns to record the transactions passing through each bank account and through _x000D_#0078D7 OFFICIAL - b then, in the columns to the right, make any final adjustments (such as reclassifications of income - c then, in the columns to the right, categorise income and expenditure using the account descriptio **If you choose not to put your trial balance, cashbook or other workings in the accounts, please you provide clear workings that support the figures in the accounts so they can be easily track your accounting records. If the figures in the accounts are 'hardcoded' or cannot immediately back to your records, it may take longer for the examiner to check the figures and this could h implications on the fee we need to charge.** - 4 Unless the relevant information is already disclosed in the ‘Workings’ tab, we recommend that you pre separate 'Funds’ tab that records all the information you will need to disclose in the accounts. For eac designated fund, restricted fund and endowment fund, this tab should show: - a The brought forward balance on each designated and restricted fund at the beginning of the year - b Details of all designated and restricted income received in the year - c Details of designated and restricted expenditure incurred in the year - d Details of all transfers between funds during the year, along with a brief explanation - e The carried forward balance on each designated and restricted fund at the end of the year - f A summary of the assets and liabilities belonging to each category of fund (designated, restricted - 5 Using the ‘Workings’ tab (and the 'Funds' tab if one has been created), complete, in the following orde a the ‘Notes’ tab - b the ‘R&P Ac’ tab - c the 'Assets' tab - d the 'Movement of funds' note 6 Complete any other disclosures that you want to make in the notes to the accounts. Tabs can be added to the accounts workbook if you need to prepare additional schedules before you these disclosures. You can also add tabs in the accounts workbook to record any information that you think might help u examine the accounts e.g. a list of assets and liabilities at the year end. - 7 Check that all numbers add up and agree with relevant disclosures made elsewhere in the accounts. - 8 For the Notes tab only, hide (not delete) disclosures that are not required (except for note 1) ## For the Assets tab: - leave all fields intact, even if zero (until the examination is complete) - If a CIO, review the wording in section F and either leave the first sentence intact and hide the other otherwise hide the first sentence and complete the other fields with relevant information. - if not a CIO, hide section F. 9 Grants paid in relation to charitable activities undertaken by others (Note 3): _x000D_#0078D7 OFFICIAL We suggest that charities disclose information that helps readers understand who has benefited from made by the charity. The disclosure can be brief if grant making is not significant or more detailed if it represents a large proportion of the charity's overall expenditure. The charity can decide on the inform wants to disclose (there is no right or wrong) and the charity can stick with the format it used last year make changes this year to the format for the disclosure, then we suggest that you also make changes comparative information disclosed for the previous year so that it is presented on the same basis. You can name organisations and the amounts they received however, if this information is sensitive, y decide that you don't want to name a particular organisation. To protect their privacy, we suggest tha name individuals. A format for the disclosure has been suggested but it is only a suggestion and so p free to adapt it. If you wanted to, you could also briefly describe the purpose (e.g. UK and overseas m relief of poverty, education and training). Or you could simply quote a total for the grants paid for eac (e.g. a total for grants paid for UK and overseas mission, relief of poverty, education and training). W the disclosure, it would be helpful if you could provide workings to help us check the figures. 10 Add additional information to the accounts if you think that users would need this information to under - 11 Write the trustees’ annual report, and make sure that any numbers disclosed in the report agree with quoted in the body of the accounts. If you prefer, please feel free to write the trustees' annual report i document. We have suggested narrative for some sections; if you decide to use this narrative then p consider if the narrative needs to be adapted in any way to reflect the charity's particular circumstance Finally, if you have any questions or queries, just ask! _x000D_#0078D7 OFFICIAL harities. If hen please accounts; th t the charity ou will find h rather than ed some t re everythin e and (b) s for the nistrative ancies; the h petty cash _x000D_#0078D7 OFFICIAL and expend ns that you **e ensure ked to be traced ave** epare a ch r and endow er: can make us to r rows, _x000D_#0078D7 OFFICIAL the grants t mation it r. If you do s to the you may at you don't please feel mission, h purpose Whatever rstand the a numbers in a Word lease es. _x000D_#0078D7 OFFICIAL xO(K)D #(K)78D7 OFFICIAL xO(K)D #(K)78D7 OFFICIAL ## Jennyfield Evangelical Church Report and Accounts Year ended 31 December 2023 _x000D_#0078D7 OFFICIAL REMOVE IF STEWARDSHIP ARE NOT PREPARING ACCOUTr￿$ x(KK)D #0078D7 OFFICIAL ## **JENNYFIELD EVANGELICAL CHURCH** ## **LEGAL & ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2023** ADDRESS FOR CORRESPONDENCE Grantley Drive Harrogate HG3 2XU GOVERNING DOCUMENT CIO Association registered September 2019 CHARITY REGISTRATION NUMBER 1185154 TRUSTEES RESPONSIBLE FOR Jonathan Bond y MANAGING THE CHARITY Geoff Weeks y Matthew Day (appointed 1 February 2023) y _related party payments_ Peter MacLeod y Robin Harper (resigned 1 February 2023) - BANKERS National Westminster Bank Plc Kingdom Bank Limited INDEPENDENT EXAMINER Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB ## **INDEX** Page 1 Legal & Administrative Details Pages 2-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Page 8 Notes to the Accounts Page 1_x000D_#0078D7 OFFICIAL **JENNYFIELD EVANGELICAL CHURCH** **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 December 2023. ## **Aims and purposes** The charity, which is a church, is governed by a trust deed and is constituted as a charitable incorporated organisation. The charity's principal objects, as set out in its governing document, are:1. The advancement of the Christian faith in accordance with the Basis of Faith primarily, but not exclusively, within Jennyfield, Harrogate and the surrounding neighbourhood.2. Such other charitable purposes as shall, in the opinion of the charity trustees, put into practice the Christian faith in accordance with the Basis of Faith, including but not limited to: a. The prevention and relief of need, hardship and sickness b.The advancement of educationc. The provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age infirmity or disability, financial hardship or sProvided that the advancement f such purposes must be undertaken in a manner that is consistent **o** cial circumstances with the object of improving their conditions of life with the Doctrinal Directives and Ethical Statements as may be adopted and amended by the Church from time to time in accordance with the provisions of the Church Handbook. **Objectives and activities** The church provides three main identifiable benefits to the public or sections of the public that flow from the church fulfilling its purposes:1. Those who come to know and continue in the love of God report that accepting the love of God in Jesus Christ was the best decision that they ever made and knowing this love gives them strength in command for people to love God with their heart, soul, mind and strength and to love one’s neighbour their everyday lives. as oneself. Church members are encouraged to live out their faith within the community and to put this people disagree with the Christian message, because this enables people to make informed choices concerning religious belief and contributes towards a free society where different ideas are widely Jennyfield Evangelical Church advances these objectives by the preaching of the Gospel, public worship within the church building, organised bible studies, prayer meetings, evangelistic events and meeting needs within the community. ## **Summary of the charity's main activities and achievements** To further the above objects and vision, the charity's main activities and achievements were as follows: **Education** Sunday morning (10:30am) and evening (6:00pm) services held in the church building. Sunday morning junior church (10:30am) held in the church building. Tuesday Club (6:30pm term time) for children in schools years 1 to 5 in the church building. **Pastoral care** through: Two weekly toddler groups (Tuesday 9:30am and 1:30pm) for parents and carers held in the church. A monthly luncheon club for the over 60s. ## **Achievements and performance** have continued to broadcast our services “live” for those who are unable to attend in person due to health or mobility difficulties as well as being available for “catch-up” for those who may have not been attendance levels of between 2 and 8 children of primary school age. Our “live streaming” has also meant that we can make the service available to those parents looking after younger infants in the drop in numbers from the estate and surrounding area coming into the church for games, quizzes and bible teaching. For many of the children they are hearing the bible stories from the Old and New The midweek homegroups have also continued, with particularly the Wednesday evening group The tots groups (Tuesday morning and afternoon) continues to prove successful so that it has been increasing numerically. necessary continue to cap numbers to try to be able to meet demand from child minders, parents and The monthly luncheon club continues with up to ten meeting to take the opportunity to meet together grandparents from the estate and surrounding areas. for a social time, meal and short Christian message.Our food bank collections are now passed to the more immediate and local outlet at the local consideration of the CVs received two individuals were identified as potential candidates and invited to Saltergate primary school on the estate to help them meet the demand that they are experiencing. meeting with the Trustees and church members. After further conversations and prayerful consideration a preferred candidate has been identified and offered the position which he has accepted and is due to In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission. ## **MANDATORY STATEMENT** **Financial review** During the year income increased by £14,035, to £47,939, and expenditure increased by £9,605, to £22,074. As a result the cash held by the charity increased by £25,865, to £70,979, all of which is unrestricted and can be used for any charitable purpose. **Reserves policy** £25,000 (which equates to about 12 months' of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £70,979 and the charity is complying with its reserves policy and holding **Governance** Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed trustees, by a majority vote of church members. ## **Responsibilities of trustees** Charity law requires us as Trustees to prepare financial statements for each accounting year which We are responsible for keeping proper accounting records which disclose with reasonable accuracy at record the receipts and payments of the charity for the year. any time the financial position of the charity and enable us to ensure that the financial statements We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to comply with the Charities Act 2011. prevent fraud or any other irregularities. ## **Approval** This report was approved by the trustees and signed on their behalf by: Peter MacLeod Peter MacLeod Date:_2 September 2024______________________ Page 12_x000D_#0078D7 OFFICIAL ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF** ## **JENNYFIELD EVANGELICAL CHURCH** I report to the trustees on my examination of the accounts of Jennyfield Evangelical Church ('the charity') for the year ended 31 December 2023 on pages 6 to 8 following. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity ## **Independent examiner’s statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## Jaimée Young Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB Date: 3 October 2024 _x000D_#0078D7 OFFICIAL ## **JENNYFIELD EVANGELICAL CHURCH** ## **RECEIPTS AND PAYMENTS ACCOUNT** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** |Notes
**_Income receipts_**
Donations
Gift aid receipts
Income from letting of facilities
Other (Bank Interest)
**_Total receipts_**
**_Payments_**
2
3
**_Total payments_**
Transfers between funds
5
**Net movement in funds**
Cash funds as at last year end
**Cash funds at this year end**
A
The notes on page 8 form part of these accounts.
_Sum check_
Payments in relation to charitable activities
undertaken directly
Grants paid in relation to charitable
activities undertaken by others
Net of receipts / (payments) before||Unrestrict|ed Funds
Designated
Funds
£
-
-
-
9
9
-
-
-
9
-
9
2,051
2,060
_-_|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
_-_|2023
£
39,799
6,717
-
1,423
47,939
19,614
2,460
22,074
25,865
-
25,865
45,114
70,979
_-_|2022
£
27,526
5,928
450
-
33,904
14,035
10,659
1,810
12,469
9,605
21,435
-
21,435
23,679
45,114
-
-
_-_| |---|---|---|---|---|---|---| |||General
Funds
£
39,799
6,717
-
1,414
47,930
19,614
2,460
22,074
25,856
-
25,856
43,063
68,919
_-_||||| ||


|||||| |||||||| ||
|||||| |||||||| ||
|||||| ||
|||||| |||||||| |||||||| |||||||| _x000D_#0078D7 OFFICIAL **----- Start of picture text -----**
JENNYFIELD EVANGELICAL CHURCH
STATEMENT OF ASSETS AND LIABILITIES THE OVERRIDING OBJECTIVE IS TO GIVE READERS A BROAD UNDERSTANDING OF THE TYPES OF ASSETS CONTROLLED BY THE TRUSTEES AND ANY MATERIAL LIABILITIES THAT NEED TO BE MET FROM THOSE FUNDS
FOR THE YEAR ENDED 31 DECEMBER 2023 REMEMBER THAT CHARITIES SORP DOES NOT APPLY
Unrestricted Funds
Generalfunds Designatedfunds Restrictedfunds 2023 2022
Notes £ £ £ £ £
A Cash funds
Cash at bank with immediate access 68 68,9 ,919 19 2 2 , ,060 060 - - 70 70,9 ,979 79 45 45, ,114 114 - - - - -
B Other monetary assets
Gift aid due to charity 4 4,337 ,337 - - - - 4 4,337 ,337 - -
C Liabilities DISCLOSURE OF THE AMOUNT DUE AND WHEN THOSE AMOUNTS FALL DUE IS OPTIONAL; RECOMMEND THAT CHARITIES AT LEAST DISCLOSE THE AMOUNTS DUE
Falling due within one year Fee for Independent Examination 540 540 - - - - 540 540 - -
D Assets retained for charity's own use Fund to Current DISCLOSING COST OR CURRENT VALUE ARE BOTH OPTIONAL
which asset Cost value
belongs £ £ APPROXIMATE VALUATIONS PROVIDED BY TRUSTEES CAN BE USED
Church building Grantley Drive, Harrogate - - IF VALUATIONS ARE USED THEY SHOULD BE RELEVANT, RELIABLE AND UNDERSTANDABLE; CC SUGGEST THAT INSURANCE VALUES COULD BE USED BUT ASSESS IF THEY ARE A RELIABLE INDICATOR OF CURRENT VALUE.
Contents and equipment - -
- -
Current values have not been quoted because reliable valuations are not available (disclosure is not mandatory). OPTIONAL
E Guarantees and secured debts CIOs ONLY
The charity has not given any guarantees and has not provided its assets as security for any liabilities.
**----- End of picture text -----**
**----- Start of picture text -----**
The accounts were approved by the trustees and signed on their behalf by:
Peter MacLeod
Peter MacLeod
Date:_2 September 2024______________________
The notes on page 8 form part of these accounts.
**----- End of picture text -----**
_x000D_#0078D7 OFFICIAL ## **JENNYFIELD EVANGELICAL CHURCH** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** ## **1 Accounting policies** The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs. General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. |**2 Payments in relation to charitable activities undertaken directly**
Ministry expenses (worship and away giving)
Youth and children's work
Small equipment
Maintenance of buildings & equipment
Utilities
Insurance
Office costs (legal, housekeeping, subscriptions)
**3 Grants paid in relation to charitable activities undertaken by others**
Grants for:
FIEC (membership of umbrella organisation and UK mission)
Other small grants to organisations (various Missionary 5%)||Unrestrict|ed Funds
Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-|Restricted
Funds
£|Total
2023
£
4,086
623
-
7,998
2,831
1,572
2,504
19,614
780
1,680
2,460|Total
2022
£| |---|---|---|---|---|---|---| |||General
funds
£||||| ||





|4,086
623
-
7,998
2,831
1,572
2,504||-
-
-
-
-
-
-||2,765
433
171
967
2,673
1,405
2,245| |||19,614||-||10,659| ||
|780
1,680||-
-||130
1,680| |||2,460||-||1,810| ## **4 Transactions with related parties** Two relatives of the trustee M Day were paid respectively a total of £180 and £120 fees for being a guest speaker; these payments are permitted by the charity's governing document. No payments were made to any other trustees or persons related to them, except for reimbursement of expenses paid out on behalf of the charity. |**5 Movement of funds**
General funds
Designated funds
Church extension
Restricted funds
Total funds|Opening
balance
£
43,063
2,051|Receipts
£
47,930
9
9
-
47,939|Payments
£
- 22,074
-|Transfers
£
-
-
-
-
-|Closing
balance
_Sum check (comparing fund balances to R&P Ac):_
£
68,919
_-_
2,060
2,060
_-_
-
_-_
70,979
_-_| |---|---|---|---|---|---| ||2,051||-||| ||||||| ||-||-||| ||||||| ||45,114||- 22,074||| ||||||| Page 16 _x000D_#0078D7 OFFICIAL _**There are many different ways to lay out the information that will be used to prepare the accounts and this is just one suggestion Charities should use categories that best reflect the income they have received and the expenditure they have incurred**_ [Bank account [Bank account [Bank account no 1] no 2] no 3] _**Cashbook balance at beginning of the year, per bank reconciliation**_ ## _**Summary of receipts in the year by category**_ [Offerings] [Gift aid] [Grants] [income from events] [Income from hiring facilities] [Sale of assets] [Loans] etc. ## _**Summary of paymens during the year by category**_ [Employment costs] [Rent] [Council tax & water rates] [Light, heat & water] [Telephone] [Insurance] [Outreach activities] [Maintenance of buildings & equipment] [Independent examination] [Office costs] [Grants] [Purchase of assets] [Loans] _x000D_#0078D7 OFFICIAL etc _**Transfers between charity bank accounts / petty cash**_ **(the sum of these transfers in column M should be nil)** _**Cashbook balance at end of the year, per bank reconciliation**_ 0 0 0 _x000D_#0078D7 OFFICIAL [Final [Petty cash] [Adjustments] Figures] [Categorisation of income] _x000D_#0078D7 OFFICIAL xO(XID #(X)78D7 OFFICIAL Categori5ation of expenditure xO(XID #(X)78D7 OFFICIAL ## **TEMPLATE BANK RECONCILIATION** |(1)
Cashbook balance at the beginning of the year
(2)
Receipts in the year
(3)
Payments in the year
(4)
Cashbook balance at the end of the year
Balance per bank statement at the end of the year
Add:
Receipts in (1) and (2) above that do not appear in the year's bank statements
[List these receipts]
Less: Payments in (1) and (3) above that do not appear in the year's bank statements
[list these payments]
Difference (should be nil)|45,174.00
[positive number]
47,747.00
[positive number]
- 22,754.00
[negative number]
70,167.00
**A**
[positive number]
[positive number]
[negative number]
-
**B**
70,167.00
**= A - B**| |---|---| **If the bank reconciles then 'A' and 'B' will be the same. If there is a difference then the difference needs to be investigated and correcte** _x000D_#0078D7 OFFICIAL receipts in the year would include any income that had not been banked by the year-end (e.g. unbanked offerings) payments in the year would include all cheques written in the year, including those cheques that have not cleared the bank by the year-end. ## **ed** _x000D_#0078D7 OFFICIAL