# Bethel Open Door Community Church (Apostolic) CIO Registered Charity no. 1185854
Trustees Report and Accounts For the year ended
31 March 2024
Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
|Content|Page|
|---|---|
|Reference And Administrative Details|**2**|
|Trustees Report|**3/8**|
|Independent Examiner’s Report|**9/10**|
|Statement of Financial Activities|**11**|
|Statement of Assets and Liabilities|**12**|
|Notes to the Accounts|**13/16**|
1
# Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
## **Reference and administrative details**
## Trustees
Pastor Lloyd Burrell(Chair) Elder Elaine Burrell Minister Marcia Byrne Lloyd Rodriques Icilda Smith
## **Charity Information**
Principal address: Radclyffe Close Walcot Swindon SN3 3BG
|Bankers
|Lloyds Bank|
|---|---|
||Swindon|
||Old Town|
||PO Box 1000|
||BX1 LT|
|Independent Examiner|Modest & Co Financial Services Ltd|
||189 Greenhill Avenue|
||Sheffield|
||S8 7TJ|
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## Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
## **Trustees Report**
The Trustees present their report and financial statement for the year ending 31[st] March 2024. This report is presented in accordance with the Statement of Recommended Practice. ``Accounting and Reporting by Charities`` (SORP), issued in March 2005 **.**
## Introduction
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the and Republic of Ireland (FRS 102) (effective 1 January 2019).
Bethel Open Door Community Church (Apostolic **)** was incorporated as a charitable Incorporated organisation 17 October 2019.
This decision was driven primarily by the desire to take advantage of the separate legal personality and limited legal liability for Trustees.
Bethel Open Door Community Church (Apostolic) is an Independent member of the Bethel United Church of Jesus Christ (Apostolic) UK Fellowship of Churches, which pursues similar aims and signposts local beneficiaries to our services.
## Aims and purposes
Bethel Open Door Community Church (Apostolic)has the responsibility of promoting the Oneness Apostolic Faith, primarily but not exclusively within Swindon and the surrounding area, evangelism, social and community.
Bethel Open Door Community Church (Apostolic) services and worship are through scriptures, prayer, singing and music.
## Objectives and Activities
Bethel Open Door Community Church (Apostolic) is committed to ensuring that as many people as possible come to worship at the church and to become part of the community of Swindon.
3
## Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
## **Trustees Report (continued)**
## Achievements and Performance
## **Worship and Prayer**
We continue to hold weekly Sunday school classes for local children, Sunday lesson are held in the church building.
We have a new beginners Bible class on the Tuesday of every week where members of the community can attend via zoom.
Adult Bible class is held on alternative Wednesdays
We had our annual Christmas Celebration at a local restaurant on 16[th] December 2023. We continue to carry out home visits ministry
## District Meetings
Members of the Swindon church attend the annual District Convocation held on the 10-12 November 2023.
## National Meetings:
We attended a National Pastors and Officers meeting on the 16[th] April 2023 at the Convention Centre
Members of the Swindon church also attended the men’s conference at the Bethel Convention Centre on the 3[rd] June 2023
Bethel Annual Holy Convocation from 26th – 30[th] July 2023; which was at the Bethel Convention Centre, Ke
lvin Way, West Bromwich, Members of the Swindon congregation was in attendance. We also attend the annual Youth and Young Adult meeting at the BCC on 28[th] October 2023
National Women’s Conference 27[th] May 2023 at the Convention Centre.
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# Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
## **Trustees Report (continued)**
## **Social and Community Events**
We continue to work in partnership with a local Food Bank called the Swindon Food Collective who distributes non-perishable food for those in need. We reach the homeless, disadvantaged and vulnerable people in Swindon, as part of our monthly activity.
We also gave financial donations to the Christmas appeal for children in distress to purchase items for five shoe boxes which were distributed to children throughout Europe.
The Youth Department organised our annual Sunday School trip to Bournemouth Resort all members of the church was able to attend plus children from the local community, everyone had a great day.
5
## Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
## **Trustees Report (continued)**
## Statement of Trustees` responsibilities
The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- ➢ Select suitable accounting policies and apply them consistently
- ➢ Observe the methods and principles of the Charities SORP 2005;
- ➢ Make judgements and accounting estimates that are reasonable and prudent
- ➢ State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- ➢ Prepare the financial statements on the going concern basis unless it is inappropriate to do so.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
## Structure, Governance And Management
The Church is governed by an Approved Governing Document. Members of the Church are accepted in accordance with the Constitution which requires them to be or to have been publicly baptised and the profession of faith in Jesus Christ and following a mode of baptism as per Acts 2v38.
A trustee meeting takes place throughout the year and has responsibility for the overall policy of the church. In accordance with the Constitution, the trustees, who together with the Pastor, Church Secretary and Treasurer, are responsible for the day to day running of the church’s work, and the financial and legal aspects of the charity. All trustees are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective.
Relevant matters may be submitted to the General Congregational Church meeting by the Trustees for guidance or may be raised by members’ in General Congregational Church meeting for further consideration by the Trustees. The Constitution permits decisions to be made at a General Congregational Church meeting by a simple majority; Bethel Open Door Community Church (Apostolic) CIO seeks to work by consensus wherever possible.
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## Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
## **Trustees Report (Continued)**
## Public Benefit
The trustees have considered the guidance produced by the Charity Commission on the provision of public benefit and they confirm that public benefit has been provided By:-.
- ➢ Providing regular public worship open to all
- ➢ Providing sacred space for personal prayer and contemplation
- ➢ Conducting pastoral work including visiting the sick and the bereaved
- ➢ Teaching Christianity through sermons and Bible studies.
- ➢ Promoting the whole mission of the church through activities for senior citizens, parents and toddlers and other special needs groups
## **Financial Review**
Total receipts on ordinary unrestricted funds were £21,244-2024(£34,216-2023) and are detailed in the financial statements.
- £19,040-2024(£23,713-2023) was spent to provide the Christian ministry.
The net result for the year was a surplus of £2,204-2024(£10,503-2023) and adding bank and deposit balances brought forward at the beginning of the year, the balances carried forward at 31 March 2024 for unrestricted funds totalled £130,559(£128,355-2023)
## **Reserves policy**
It is Bethel Open Door Community Church (Apostolic) policy to maintain reserve in two forms, property, from which it operates from and liquid funds. These are for use in the future projects supporting the charity’s objectives.
## **Risk Management**
The trustees have examined the major risks which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
7
# Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
## **Trustees Report (Continued)**
## Plans for the future
- ➢ Continue to develop the services offered.
## Approved by the Trustees in October 2024 and signed on its behalf by:
Pastor Lloyd Burell -Chair
Elder Elaine Burrell – Trustee
Minister Marcia Byrne -Trustee
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## Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
## **Independent examiner’s report to Bethel Open Door Community Church (Apostolic)**
I report on the accounts of the charity for the year ended 31 March 2024 which are set out on pages 11 to 16.
## **Respective responsibilities of the Committee and the examiner**
The trustees are responsible for the preparation of accounts. The trustees consider that an audit is not required for this year section 144(2) of the charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:
- Examine the accounts under section 145 of the 2011 Act.
- Follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 act; and
- State whether particular matters have come to my attention
## **Basis of independent examiner`s report**
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a `true and fair view` and the report is limited to those matters set out in the statement below.
9
## Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
## **Independent examiner’s report to Bethel Open Door Community Church (Apostolic)**
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
- (1) Which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 145 of the 2011 Act; and
- to prepare financial statements,, which accord with the accounting records and comply with the requirements of the 2011 Act and with the principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Donovan St H Modest, HND (Business Studies - Accounting), ACG, CIMA Adv Dip MA, CeMAP Modest & Co Financial Services Ltd
189 Greenhill Avenue, Sheffield, S8 7TJ
10
Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
## **Statement of Financial Activities**
||**Notes**|**Unrestricted**
**Funds**
**2024**|**Total**
**Funds**
**2024**|**Total**
**Funds**
**2023**|
|---|---|---|---|---|
|||**£**|**£**|**£**|
||||||
|**INCOMMING RESOURCES**|||||
|**Voluntary Income**|||||
|**Donations & Offerings**|**2**|**21,244**|**21,244**|**23,835**|
|**Gift Aid Reclaim**||**-**|**-**|**10,381**|
||||||
||||||
||||||
|**TOTAL INCOMING RESOURCES**||**21,244**|**21,244**|**34,216**|
||||||
|**RESOURCES EXPENDED**|||||
||||||
|**Expenditure on charitable**
**activities**|**3**|19,090|19,040|23,713|
||||||
|**TOTAL RESOURCES EXPENDED**||**19,040**|**19,040**|**23,713**|
||||||
|**NET INCOMMING RESOURCES**
**FOR THE YEAR before transfers**||**2,154**|**2,154**|**10,503**|
||||||
|**Transfer between funds**|||||
||||||
|**RECONCILLIATION OF FUNDS**|||||
||||||
|**NET INCOME/EXPENDITURE FOR**
**THE YEAR**||**2,154**|**2,154**|**10,503**|
||||||
|**RECONCILLIATION OF FUNDS**|||||
||||||
|**Total funds brought forward**||**128,355**|**128,355**|**117,852**|
||||||
|**TOTAL FUNDS CARRIED**
**FORWARD**||**130,509**|**135,509**|**128,355**|
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## Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
## **Balance Sheet as at 31 March 2024**
|||**2024**|**2024**|**2023**|
|---|---|---|---|---|
||**Notes**|**£**|**£**|**£**|
|**Fixed Assets**|||||
|Tangible Assets|**4**||**82,440**|**75,998**|
||||||
||||||
|Current Assets|||||
|Cash at Bank and in hand||**48,719**||**52,757 **|
|Total Current Assets|||||
||||||
|Liabilities|||||
|Creditors falling due within
oneyear|6|**650**||**400**|
|Net Current assets|||**48,069**|**52,357**|
||||||
|Total Assets less
Current Liabilities|||||
||||||
|Creditors: falling due
after more than 1year|||**-**|**-**|
|Net assets|||**130,509**|**128,355**|
||||||
|**Funds of the charity**|||||
|Unrestricted funds|||**130,509**|**128,355**|
||||||
|Total Funds|||**130,509**|**128,355**|
The notes on pages 13 to 16 form part of these financial statements
Accounts approved by the Trustees and signed on its behalf by:
**Pastor Lloyd Burell** -Chair
Elder Elaine Burrell -Trustee
Minister Marcia Byrne -Trustee
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## Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
## **Notes to the financial statements for the year ended 31 March 2024**
## **1 Accounting Policies**
## **a) Basis of preparation of financial statements**
The financial statements have been prepared under the historical cost convention
## **b) Income and Expenditure**
All income and expenditure is accounted for on an accrual basis.
## **c) Fund Accounting**
The unrestricted funds are available for use at the discretion of the Management Committee in furtherance of the general objectives of the Charity.
There are no restricted funds held by the Charity
## **d) Tangible fixed assets**
Tangible fixed assets are stated at cost less depreciation. Fixed assets are capitalised in the accounts where their initial cost is a value of £200 and greater, items lower than this amount are expended through the Statement of Financial Activities.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold property not provided Building improvement 10% straight line Plant & Machinery 10% straight line Fixtures & Fittings 20% straight line Office Equipment 20% straight line Audio Visuals 10% straight line Laptops & Computers 20% straight line Motor Vehicle 20% straight line
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Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
## **Notes to the financial statements for the year ended 31 March 2024**
## **2 Incoming Resources**
||**Unrestricted**
**Funds**|**2024**
**Total**
**Funds**|**2023**
**Total**
**Funds**|
|---|---|---|---|
||**£**|**£**|**£**|
|Donations &
Offering|**21,244**|**21,244**|**23,835**|
|Gift Aid|**-**|**-**|**10,381 **|
|||||
|||||
|**Total **|**21,244**|**21,244**|**34,216**|
## **3 Analysis of expenditure on charitable activities**
||**2024**|**2024**|**2023**|
|---|---|---|---|
||**Unrestricted**
**Funds**|**Total**
**Funds**|**Total**
**Funds**|
|Administration|29|29|152|
|Depreciation on tangible assets:
Owned by the Charity|3,384|3,384|2,994|
|Insurance|686|686|566|
|Utilities|3897|3897|2,452|
|Communication|837|837|687|
|Professional Fees|650|650|400|
|Consultancy|-|-|778|
|Transportation & Travel|890|890|1,718|
|Ecclesiastical Support cost
[Contribution to the National
Church]|1517|1517|1,197|
|Mission & Ministry Cost|2671|2671|8,606|
|Property Expenses|||1,035|
|Stipend|2,400|2,400|2,400|
|Supplies & Services|1,503|1,503|363|
|Equipment Purchase/ Repairs &
Maintenance|86|86|141|
|Marketing & Advertising|161|161|114|
|Security|225|225|-|
|Miscellaneous Expenses|154|154|110|
|||||
|**Total**|**19,090**|**19,090**|**23,713**|
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Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
## **Notes to the financial statements for the year ended 31 March 2024**
## **4 Remuneration of Trustees**
In the year to the 31 March 2024, remuneration has been paid to Pastor Lloyd Burrell as an Independent Stipend Pastor. The remuneration paid is £2,400-2024 (£2400-2023), for these additional roles undertaken on behalf of Bethel Open Door Community Church (Apostolic) and not in their capacity as trustees. No other trustees are remunerated. The details of this remuneration are shown in note 3 of the Financial Statements on page 13. Authority to pay has by the CIO`s governing document.
A Travel and Subsistence policy is available for Trustees. The policy has been developed with due heed to the Charity Commission`s guidance. Travel and subsistence costs are refunded to Trustees on submission of a claim with supporting receipts and payment is subject to compliance with the policy. The policy will be reviewed annually to ensure these remains appropriate.
## **5 Tangible Fixed Assets**
||**Freehold**
**Property**|**Building**
**Improvement**|**Plant &**
**Machinery**|**Fixtures/**
**fittings**|**Office**
**Equipment**|**Audio**
**Visuals**|**Laptops**
**&**
**Computer**|**Motor**
**Vehicle**|**Total**|
|---|---|---|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|**Cost**||||||||||
|1 April 2023|**67,551**|**994**|**4,329**|**6,299**|**685**|**5,836**|**1,411**|**1,000**|**88,105**|
|Additions||**4,968**||**-**||**3,734**|||**8,702**|
|Surplus on
revaluation||||||||||
|Disposal||||||||||
|At 31 March
2024|**67,551**|**5,962**|**4,329**|**6,299**|**685**|**9,570**|**1,411**|**1,000**|**96,807**|
|||||||||||
|**Depreciation**||||||||||
|At 1 April
2023|**-**|**99**|**1,140**|**4,772**|**654**|**2,124**|**1,194**|**1,000**|**10,983**|
|**Charge for**
**the year**|**-**|**596**|**433**|**1,259**|**31**|**957**|**108**|**-**|**3,384**|
|**On**
**disposals**||||||||||
|At 31 March
2024|**-**|**695**|**1,573**|**6,031**|**685**|**3,081**|**1,302**|**1,000**|**14,367**|
|||||||||||
|**Net book**
**value**||||||||**-**||
|At 31 March
2024|**67,551**|**5,267**|**2,756**|**268**|**-**|**6,489**|**109**|**-**|**82,440**|
|At 31 March
2023|**67,551**|**895**|**3,190**|**403**|**31**|**3,712**|**216**|**-**|**75,998**|
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Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2024
## **Notes to the financial statements for the year ended 31 March 2024**
## **6.** Creditors: amounts falling due within one year
||**2024**|**2023**|
|---|---|---|
||||
|Creditors: amounts falling due within one
year(Accountants Invoice)|**650**|**400**|
||||
||||
|Total|**650**|**400**|
16