OpenCharities

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

2021-12-31-accounts

Registered Charity no. 1187165

Redeemer Church Chester-Le-Street

Trustees Annual Report and Accounts

Year Ended 31st December 2021

----- Start of picture text -----
CHURCH LOGO OPTIONAL
DRAFT
----- End of picture text -----

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Contents Page

Page
Legal and Administrative Information 1
Trustee's Annual Report 2
Independent Examiners Report 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Legal and Administrative Information

Reference

The Charity is called “Redeemer Church Chester-Le-Street” and is registered with the Charity Commission for England and Wales. Redeemer Church Chester-Le-Street is a Charitable Incorporated Organisation (CIO) incorporated on the 31st December 2019.

Registered Charity Number 1187165 Registered Office 13 Runnymede Great Lumley Chester Le Street DH3 4LN Date of incorporation 31st December 2019

Church Website

www.redeemercls.com

The Trustees

The trustee's who have served during the financial year until the date this report was approved are:

Nigel James Tree Appointed 31/12/2019 Chair Andrew William Oxley Appointed 31/12/2019 Treasurer Susannah Mary Hart Appointed 31/12/2019 Secretary Alastair David Scott Appointed 31/12/2019 Matthew Robert Cray Appointed 31/12/2019 Dr John David Nicholls Appointed 31/12/2019

Church Elders

Primary Bankers

Matthew Cray Alastair Scott (Lead Elder) Nathan Caughey The Co-Operative Bank P O Box 250 Skelmersdale WN8 6WT

Independent Examiner:

Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF

1

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Trustee's Annual Report

Principal Objects

The principal objects of the charity are as follows:

Provision of worship, prayer and teaching services.

Encouraging and supporting individuals within the church and in the wider community.

Provision of services for children and young people.

Supporting through giving financial gifts to individuals and organisations that fulfil the charity’s vision and values.

Achievements and Performance

The vision of the church is ‘Revelling in Jesus, Restoring Lives, Reviving Communities’.

We have provided worship, prayer and teaching services on Sunday mornings at Park View School. Our normal attendance is around 60 adults and 30 children.

We successfully transitioned through various easings of covid-19 restrictions out of wholly online church services to in-person church services. We complied with the changing social distancing and facecovering guidance from public health England, managing the risk as appropriate.

Once back to meeting in person, we considered the learnings from our time of doing online church and adopted a hybrid approach, setting up to livestream each Sunday for those unable to be present and to increase our engagement with those outside of the church through our Facebook page. Most of our midweek community groups now also have adopted a hybrid approach to their gatherings. This has enabled us to be more inclusive of those (such as the elderly or single parents) who were previously unable to attend such meetings.

We have welcomed new regular attenders into the church.

Our midweek community groups (between 8 and 16 in each) have provided a lifeline to some of the most vulnerable or isolated members of our community. These groups provide pastoral support, bible study, prayer and opportunities for church participants to serve by taking responsibilities for roles in these groups. Although we went down from 5 groups to 4 during the course of the year, due to some current leaders needing a break, we have started the process of considering launching a new group in 2022 so that we can best disciple and pastor those coming into the church.

We continue to have a fortnightly intercessory prayer group and a weekly early morning prayer group, both meeting online.

We sought opportunities to share the good news of Jesus with the wider community, such as inviting friends and family members to a family carol service.

We brought a third elder into our eldership team to further strengthen the leadership of the church.

We employed three people to further the work of the charity: an eldership team leader (full-time), a pastoral support worker (part-time), and an evangelist and administrative support worker (parttime).Towards the end of the year our evangelist and administrative support worker resigned from her role as she was moving on from the church. We are now in the process of considering the most appropriate new employed roles for 2022.

2

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Trustee's Annual Report

We supported Heartwood Skills (CIC) in their ongoing renovations of a derelict building to become a community hub (named The Beacon). Although this was hoped to be completed in 2021, funding issues meant this has been delayed to 2022. We will be anchor tenants in this building, working alongside Heartwood Skills, with the objective of providing support services to those in the community around The Beacon, including children and young people. This is located in an area of the town that we have previously sought to engage with, through an annual fun day (sadly not permissible this year), carol services, and monthly Sunday afternoon community events.

We continue to relate with and support our wider family of churches called Regions Beyond. We have done this this year both through regular and one-off gifts to support the work of churches we relate to around the world, and through prayer. We would normally send individuals and/or teams on trips to support these churches, but due to the covid-19 pandemic, this has again not been possible this year. Our eldership team leader has been able to support the wider family of churches by serving as part of its UK team, helping to run and teach on its Leadership School and initiating a next generation global leadership forum meeting monthly on Zoom.

We supported through giving financial gifts to individuals and the following organisations Heartwood Skills (Chester-Le-Street) (CIC 11582152); Refuse CIC (Chester-Le-Street) (Company Reg No: 9672997); Regions Beyond (UK) (Charity number 1152827); Spirit of Africa (Charity number 1141351); Universities and Colleges Christian Fellowship (UCCF) (Charity number 306137) and Jubilee Church Hull (Charity number 1123729).

Public Benefit Statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of the Christian faith through the provision of worship and teaching services and the relief of sickness, financial hardship and promoting good health. This has been achieved by the provision of funds, and services.

To advance the Christian faith principally in Chester le Street but also in such other parts of the United Kingdom or the world as the charity trustees may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the CIO.

To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support.

3

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Trustee's Annual Report

Governance Structure

Redeemer Church Chester-Le-Street is a Charitable Incorporated Organisation. The governance of the Charity is overseen by the trustee's of which there must be a minimum of five members on the board at one time per the constitution. The day to day running of the organisation is delegated to the Elders and Church Leadership team.

Trustee's meetings are held regularly throughout the year to give oversight and direction to the Charity.

Under the requirements of the constitution, in addition to the statutory powers of appointment, a new Trustee may be appointed by a resolution of the Trustees passed by a majority of the Trustees.

Reserves Policy

In line with good practise for charities, the trustees believe it is prudent to keep financial reserves to cover three months of operational costs. This is to ensure continuation of the charity if income to the charity should markedly reduce.

From July 2020, the monthly budgeted operational expenditure is averaged at £5.8K, so if the income levels remain as budgeted the prudent reserves should be £17.4K. In addition, the church aspire to employ a children, youth and community worker in 2022, so additional reserves have been allocated to ensure the sustainability of such a role, giving a targeted reserves level of £30K.

At the end of the financial year we held £37,403 in unrestricted reserves.

The Elders have responsibility for deciding how excess money is allocated / spent / gifted, and they can make these decisions without having to refer to the trustees.

The treasurer reports to trustees after each month end how much money is in the bank above the reserves amount and any special funds (if any are decided to be created by the Elders).

The church partners are only asked for extra gifts if there is a specific cause that the Elders would like to support which can’t be met from the excess held above the reserves amount.

If the Elders would like to spend money that would reduce the reserves amount held, then the trustees should be consulted and be in agreement with such expenditure.

4

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Trustee's Annual Report

Financial Review

The activities of the Charity for the year ending 31st of December 2021 resulted in an income of £103,397 and expenditure of £98,602 leading to a surplus of £4,796.

At the year end the unrestricted funds held by the church were £37,403.

Going Concern

The Trustee's are satisfied that the Charity is a going concern and do not know of any uncertainties regarding the organisations ability to continue operating as a going concern.

Approved by the Trustees of Redeemer Church Chester-Le-Street

Name of Trustee: Signed on behalf of the Trustees

----- Start of picture text -----
Andrew Oxley
───────────────────────────────────────────────────
───────────────────────────────────────────────────
07/09/2022
----- End of picture text -----

Date of approval:

----- Start of picture text -----
───────────────────────────────────────────────────
----- End of picture text -----

5

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Independent Examiners Report

I report to the trustees on my examination of the financial statements of Redeemer Church Chester-LeStreet ('the charity') for the year ended 31 December 2021.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements 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 Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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 respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements 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.

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 in order to enable a proper understanding of the accounts to be reached.

07/09/2022

Nigel Wyatt BSC FCA Date: Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

6

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Statement of Financial Activities

Statement of Financial Activities
2021 2020
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Note £ £ £ £
Income
Donations and legacies 94,405 6,679 101,084 91,817
Charitable activities 1,885 - 1,885 14,800
Other Income 429 - 429 23
────────── ────────── ────────── ──────────
Total Income 2 96,719 6,679 103,397 106,640
────────── ────────── ────────── ──────────
Expenditure
Charitable activities 3 91,925 6,676 98,602 74,032
────────── ────────── ────────── ──────────
Total Expenditure 91,925 6,676 98,602 74,032
────────── ────────── ────────── ──────────
────────── ────────── ────────── ──────────
Net income / (expenditure) 4,793 3 4,796 32,608
────────── ────────── ────────── ──────────
Net income and net movement in funds
Total funds brought forward 10 32,608 - 32,608 -
Transfers 10 3 (3) - -
────────── ────────── ────────── ──────────
Total funds carried forward 10 37,403 - 37,403 32,608
────────── ────────── ────────── ──────────

All income and expenditure derive from continuing activities.

7

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Statement of Financial Position

Statement of Financial Position
2021 2020
Note £ £
Fixed assets
Tangible fixed assets 7 1,438 -
────────── ──────────
1,438
────────── ──────────
Current assets
Debtors 8 4,077 3,019
Cash at bank and in hand 33,459 30,549
────────── ──────────
37,536 33,568
────────── ──────────
Creditors: amounts falling due within one year 9 1,571 960
────────── ──────────
Net current assets 35,965 32,608
────────── ──────────
Total assets less current liabilities 37,403 32,608
────────── ──────────
Net assets 11 37,403 32,608
────────── ──────────
Funds of the charity
Unrestricted funds 10 37,403 32,608
Restricted funds - -
────────── ──────────
Total charity funds 37,403 32,608
────────── ──────────

Trustee Responsibilities

These financial statements were approved by the board of trustees and authorised for issue :

Andrew Oxley

Name of Trustee: Signed on behalf of the Trustees: Date of approval:

----- Start of picture text -----
───────────────────────────────────────────────────
───────────────────────────────────────────────────
07/09/2022
───────────────────────────────────────────────────
----- End of picture text -----

8

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Notes to the Financial Statements

1 Accounting Policies

Basis of Preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities Financial Reporting Standards applicable in the UK and Republic of Ireland (Charities SORP 2019 FRS 102) and the Charities Act 2011.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Fund Accounting

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources, It is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.

• All voluntary income from supporters are recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities.

9

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Notes to the Financial Statements

Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Tangible fixed assets

All assets costing more than £500 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. Depreciation is charged on furniture and equipment which is written off on a straight-line basis over time, estimated useful life of the asset

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Operating Leases

Rental charges payable under operating leases are charged on a straight-line basis over the terms of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

10

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Notes to the Financial Statements

**2 ** Analysis of Income
Unrestricted Restricted Total
Funds Funds Funds 2021
£ £ £
Donations and legacies
Donations 77,834 5,355 83,189
Gift Aid 16,571 1,324 17,895
────────── ────────── ──────────
94,405 6,679 101,084
Charitable Activities
Church weekend away 1,495 - 1,495
Youth weekend away 390 - 390
────────── ────────── ──────────
1,885 - 1,885
Transfer of charitable activities
Transfer of charitable activities - - -
────────── ────────── ──────────
- - -
Investment Income
Bank Interest 6 - 6
────────── ────────── ──────────
6 - 6
Other Income
Expenses reimbursed 423 - 423
────────── ────────── ──────────
423 - 423
────────── ────────── ──────────
Total Income 96,719 6,679 103,397
────────── ────────── ──────────

11

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Notes to the Financial Statements

Analysis of Income cont.
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Donations and legacies
Donations 77,710 - 77,710
Gift Aid 14,106 - 14,106
────────── ────────── ──────────
91,817 - 91,817
Charitable Activities
Church weekend away - - -
Youth weekend away - - -
────────── ────────── ──────────
- - -
Transfer of charitable activities
Transfer of charitable activities 14,800 - 14,800
────────── ────────── ──────────
14,800 - 14,800
Investment Income
Bank Interest 23 - 23
────────── ────────── ──────────
23 - 23
────────── ────────── ──────────
Total Income 106,640 - 106,640
────────── ────────── ──────────

3 Expenditure on charitable activities by expenditure type

Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Administration and Communication 2,742 - 2,742
Building and Premises 4,466 - 4,466
Church weekend away 2,455 - 2,455
Gifts and grants 31,871 6,676 38,547
Ministry Costs 3,349 - 3,349
Professional, Legal and Governance 910 - 910
Staff Salary Costs 44,164 - 44,164
Staff Related Costs 1,208 - 1,208
Youth weekend away 761 - 761
────────── ──────────
──────────
91,925 6,676 98,602
────────── ──────────
──────────

12

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Notes to the Financial Statements

Expenditure on charitable activities by expenditure type cont.

Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Administration and Communication 2,579 - 2,579
Building and Premises 2,207 - 2,207
Church weekend away - - -
Gifts and grants 26,884 - 26,884
Ministry Costs 2,002 - 2,002
Professional, Legal and Governance 960 - 960
Staff Salary Costs 38,322 - 38,322
Staff Related Costs 1,078 - 1,078
Youth weekend away - - -
────────── ────────── ──────────
74,032 - 74,032
────────── ────────── ──────────

Donations from the church have been made to the following organisations during the year:

2021 2020
£ £
Regions Beyond 4,800 9,000
Refuse Café 2,400 3,600
Jubilee Church Hull 2,500 -
Spirit of Africa 2,000 3,200
Heartwood Skills 7,500 3,125
Supporting foreign churches 14,286 5,190
UCCF 3,000 2,000
────────── ──────────
36,486 26,115
────────── ──────────

4 Volunteers

The church benefits greatly from the voluntary contributions of time and money by its regular attendees. Please refer to the trustee's report for further detail about volunteer contributions in the organisation.

5 Independent examination fees

Fees payable to the independent examiner for:

Independent examination fees
Fees payable to the independent examiner for:
2021 2020
£ £
Independent examination and preparation of the financial 910 960
────────── ──────────
910 960
────────── ──────────

13

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Notes to the Financial Statements

6 Staff costs

**6 ** Staff costs Staff costs Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2021 2020
£
£
Wages and salaries 39,190 34,543
Social security costs - -
Employer contributions to pension plans 4,930 3,779
────────── ──────────
44,120 38,322
────────── ──────────
The average head count of employees during the year was as follows:
2021 2020
Average Head Count 3 3
No employee received employee benefits of more than £60,000 during the year was as follows:
2021 2020
More than £60,000 - -
Key Management Personnel
The charity considers its key management personnel to be the lead elder. The total employee b
received by key management were as follows:
2021 2020
£
£
Key management personnel employee benefit 35,190 29,941
**7 ** Tangible Fixed Assets
Furniture and
Equipment Total
£ £
Cost as at 1st January 2021 - -
Additions 1,438 1,438
────────── ──────────
Cost as at 31st December 2021 1,438 1,438
────────── ──────────
Depreciation as at 1st January 2021 - -
Depreciation Charge - -
────────── ──────────
Depreciation as at 31st December 2021 - -
────────── ──────────
────────── ──────────
Net Book Value as at 31st January 2021 - -
────────── ──────────
Net Book Value as at 1st December 2021 1,438 1,438
────────── ──────────

The charity considers its key management personnel to be the lead elder. The total employee benefits received by key management were as follows:

14

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Notes to the Financial Statements

8 Debtors

**8 ** Debtors
2021 2020
£ £
Accrued Gift Aid 4,077 2,919
Prepayments - 100
────────── ──────────
4,077 3,019
────────── ──────────
**9 ** Creditors: amounts falling due within one year
2021 2020
£ £
Accruals 1,571 960
────────── ──────────
1,571 960
────────── ──────────
**10 ** Analysis of Charitable Funds
31 Dec 2020 Income Expenditure Transfers 31 Dec 2021
£ £ £ £ £
Unrestricted Funds
General Fund 32,608 96,719 (91,925) 3 37,403
Restricted
India Covid 19 Appeal - 6,679 (6,676) (3) -
────────── ────────── ────────── ────────── ──────────
Total 32,608 103,397 (98,602) - 37,403
────────── ────────── ────────── ────────── ──────────

Fund Description

India Covid 19 Appeal Donations made to Regions Beyond (Registered Charity 1152827) to help provide basic food provisions to families through the local church in Mumbai

Fund Transfers

The transfer from the India Covid 19 Appeal restricted fund to the General fund was to move out residual funds to close the restricted fund.

15

Redeemer Church Chester-Le-Street

Year Ended 31st December 2021

Notes to the Financial Statements

11 Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Fixed Assets 1,438 - 1,438
Current Assets 37,536 - 37,536
Creditors less than 1 year (1,571) - (1,571)
────────── ──────────
──────────
37,403 - 37,403
────────── ──────────
──────────
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Fixed Assets - - -
Current Assets 33,568 - 33,568
Creditors less than 1 year (960) - (960)
────────── ──────────
──────────
32,608 - 32,608
────────── ──────────
──────────

12 Trustee expenses and transactions

During the year two trustees were repaid for out of pocket expenses totalling £179.19 (2020:£751.87). The expenses were incurred on travel, training, and other day to day running costs of the church.

During the year the total aggregated donations made to the charity by the trustee's during the year was £21,863.02 (2020:£19,616.58).

13 Related party transactions

During the year one trustee and one close family relative of a trustee received remuneration for their services to the charity as employees and not for their duties as trustees. The employment remuneration payments have been authorised by the remaining members of the trustee board and under the Charities constitution.

Employment Remuneration: £ Alastair Scott 35,190 Employment Remuneration: £ Claire Scott 2,842

Trustee Nigel Tree's spouse, Carol Tree, is the chair of trustees for the charity Spirit of Africa (Charity registration number 1141351). During the year the church donated a gift of £2,000 (2020: £3,200) to further the work of the charity.

Trustee Andrew Oxley also holds a trusteeship at The Christian Outdoor Pursuits Trust CIO (Registered Charity 1195877) also know as Bassenfell Manor. During the year the church paid £1,456 to The Christian Outdoor Pursuits Trust for the use of their building for the church weekend away.

16