Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2025
Bethel Open Door Community Church (Apostolic) CIO Registered Charity no. 1185854
Trustees Report and Accounts For the year ended
31 March 2025
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Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2025
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 |
13/17 |
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Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2025
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 |
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 2025
Trustees Report
The Trustees present their report and financial statement for the year ending 31[st] March 2025. 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 2025. 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.
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Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2025
Trustees Report (continued)
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.
Achievements and Performance
Worship and Prayer
We continue to hold weekly Sunday school classes for children, which are held on line.
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 14[th] December 2024. We continue to carry out home visits ministry
District Meetings
Members of the Swindon church attend the annual District Convocation held on the 8~10 November 2024.
National Meetings:
Members of the Swindon church also attended the men’s conference at The Bethel Convention Centre on 27[th] April 2024.
The church attended the National Women’s Council on 25[th] May 2024 at the Convention Centre.
Bethel Annual Holy Convocation from 24th – 28[th] July 2024; which was at the Bethel Convention Centre, Kelvin Way, West Bromwich, Members of the Swindon congregation were in attendance.
We also attend the annual Youth and Young Adult meeting at the BCC on 28[th] October 2024
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Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2025
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 ongoing support.
We also gave financial donations to the Christmas appeal for children in distress to purchase items for five shoe boxes that were distributed to children throughout Europe.
On the 17[th] August 2024, The Youth Department organised our annual Sunday School trip to Bournemouth Resort all members of the church did attend including children from the local community, everyone had a great day.
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Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2025
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
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➢ 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
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➢ 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 2025
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
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➢ Conducting pastoral work including visiting the sick and the bereaved
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➢ 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 £26,565-2025(£21,244-2024) and are detailed in the financial statements.
- £18,543-2025(£19,090-2024) was spent to provide the Christian ministry.
The net result for the year was a surplus of £8,022-2025(£2,154-2024) and adding bank and deposit balances brought forward at the beginning of the year, the balances carried forward at 31 March 2025 for unrestricted funds totalled £138,531(£130,509-2024)
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.
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Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2025
Trustees Report (Continued)
Plans for the future
- ➢ Continue to develop the services offered.
Approved by the Trustees in September 2025 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 2025
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 2025 which are set out on pages 11 to 17.
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.
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Follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 act; and
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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.
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Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2025
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
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Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2025
Statement of Financial Activities
| Notes | Unrestricted Funds 2025 |
Total Funds 2025 |
Total Funds 2024 |
|
|---|---|---|---|---|
| £ | £ | £ | ||
| INCOMMING RESOURCES | ||||
| Voluntary Income | ||||
| **Donations & Offerings ** | 2 | 26,565 | 26,565 | 21,244 |
| Gift Aid Reclaim | - | |||
| TOTAL INCOMING RESOURCES | 26,565 | 26,565 | 21,244 | |
| RESOURCES EXPENDED | ||||
| Expenditure on charitable activities |
3 | 18,543 | 18,543 | 19,090 |
| TOTAL RESOURCES EXPENDED | 18,543 | 18,543 | 19,090 | |
| NET INCOMMING RESOURCES FOR THE YEAR before transfers |
8,022 | 8,022 | 2,154 | |
| Transfer between funds | ||||
| RECONCILLIATION OF FUNDS | ||||
| NET INCOME/EXPENDITURE FOR THE YEAR |
8,022 | 8,022 | 2,154 | |
| RECONCILLIATION OF FUNDS | ||||
| Total funds brought forward | 130,509 | 130,509 | 128,355 | |
| TOTAL FUNDS CARRIED FORWARD |
138,531 | 138,531 |
130,509 |
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Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2025
Balance Sheet as at 31 March 2025
| 2025 | 2025 | 2024 | ||
|---|---|---|---|---|
| Notes | £ | £ | £ | |
| Fixed Assets | 84,346 | 82,440 | ||
| Tangible Assets | ||||
| Current Assets | ||||
| Cash& Bank | 54,835 | 48,719 | ||
| Total Current Asset | 54,835 | 48,719 | ||
| Liabilites | ||||
| Creditors fallingdue within oneyear | 650 | 650 | ||
| Net Current Assets | 54,185 | 48,069 | ||
| Total Assets Less Current Liabilites | 138,531 | 130,509 | ||
| Creditors:fallingdue within oneyear | ||||
| Net Assets | 138,531 | 130,509 | ||
| Funds of the Charity | ||||
| Unrestricted Funds | 138,531 | 130,509 | ||
| Total Funds | 138,531 | 130,509 |
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 2025
Notes to the financial statements for the year ended 31 March 2025 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 2025
Notes to the financial statements for the year ended 31 March 2025
- 2 Incoming Resources
| 2025 Unrestricted Funds |
2025 Total Funds |
2024 Total Funds |
|
|---|---|---|---|
| £ | £ | £ | |
| Donations & Offering |
26,565 | 26,565 | 21,244 |
| Gift Aid | - | - | - |
| Total | 26,565 | 26,565 | 21,244 |
3 Analysis of expenditure on charitable activities
| 2025 | 2025 | 2024 | |
| Unrestricted Funds |
Total Funds |
Total Funds |
|
| £ | £ | £ | |
| Administration | - | - | 29 |
| Depreciation on tangible assets: Owned bythe Charity |
2,688 | 2,688 | 3,384 |
| Insurance | 731 | 731 | 686 |
| Utilities | 4,851 | 4,851 | 3897 |
| IT & Communication | 830 | 830 | 837 |
| Professional Fees | 650 | 650 | 650 |
| Consultancy | - | ||
| Transportation & Travel | 287 | 287 | 890 |
| Ecclesiastical Support cost [Contribution to the National Church] |
1,400 | 1,400 | 1517 |
| Mission & MinistryCost -854 | 3,929 | 3,929 | 2671 |
| Evangelism & Outreach | 325 | 325 | |
| Property/Premises Cost | 302 | 302 |
|
| Stipend | 2,200 | 2,200 | 2,400 |
| Supplies & Services | 269 | 269 | 1,503 |
| Equipment Purchase/ Repairs & Maintenance |
86 | ||
| Marketing& Advertising | 79 | 79 | 161 |
| Security | 225 | ||
| Miscellaneous Expenses | 2 | 2 | 154 |
| Total | 18,543 | 18,543 | 19,090 |
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Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2025
Notes to the financial statements for the year ended 31 March 2025
- 4 Remuneration of Trustees
During the year ended 31 March 2025, remuneration of £2,200 (2024: £2,400) was paid to Pastor Lloyd Burrell in his capacity as an Independent Stipend Pastor. This remuneration relates specifically to additional roles undertaken on behalf of Bethel Open Door Community Church (Apostolic) and does not relate to his role as a trustee.
No other trustees received any remuneration or benefits from the charity during the year. The authority to make this payment is provided for in the Church’s governing document as a Charitable Incorporated Organisation (CIO).
Further details of this remuneration are disclosed in Note 3 to the Financial Statements on page 15.
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.
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Bethel Open Door Community Church (Apostolic) CIO Trustees Report and Accounts For the year ended 31 March 2025
Notes to the financial statements for the year ended 31 March 2025
5 Tangible Fixed Assets
| Freehold Property |
Building Improvement |
Plant & Machinery |
Fixtures/ fittings |
Office Equipment |
Audio Visuals |
Laptops & Computer |
Motor Vehicle |
Total |
|
|---|---|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | £ | £ | £ | |
| Cost | |||||||||
| 1 April 2024 | 67,551 | 5,962 | 4,329 | 6,299 | 685 | 9,570 | 1,411 | 1,000 | 96,807 |
| Additions | - | 4,595 | |||||||
| Surplus on revaluation |
|||||||||
| Disposal | |||||||||
| At 31 March 2025 |
67,551 | 5,962 | 4,329 | 6,299 | 685 | 14,165 | 1,411 | 1,000 | 101,402 |
| Depreciation | |||||||||
| At 1 April 2024 |
- | 695 | 1,573 | 6,031 | 685 | 3,081 | 1,302 | 1,000 | 14,367 |
| Charge for the year |
- | 596 | 433 | 134 | - | 1,417 | 109 | - | 2,689 |
| On disposals |
|||||||||
| At 31 March 2025 |
- | 1,291 | 2006 | 6,165 | 685 | 4,498 | 1,411 | 1,000 | 17,056 |
| Net book value |
- | ||||||||
| At 31 March 2025 |
67,551 | 4,671 | 2,323 | 134 | - | 9,667 | 84,346 | ||
| At 31 March 2024 |
67,551 | 5,267 | 2,756 | 268 | - | 6,489 | 109 | - | 82,440 |
6. Creditors: amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| Creditors:amounts falling due within one year(Accountants Invoice) |
650 | 650 |
| Total | 650 | 650 |
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