CHURCH OF GOD SEVENTH DAY KNOWING. SHOWING, SHARING CHRIST TRUSTEES, REPORT AND ACCOUNTS YEAR ENDED 30TH JUNE 2021 CHARITY REGISTRATION NO: 1187403
CHURCH OF GOD SEVENTH DAY KNOWING, SHOWING. SHARING CHRIST FINANCIAL STATEMENTS YEAR ENDED 30TH JUNE 2021 CONTENTS PAGE LEGAL AND ADMINISTRATIIE INFORMATION REPORT OF THE TRUSTEES 24 INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL ACTIVITIES STATEMENT OF FINANCIAL PoS10N NOTES TO THE FINANCIAL STATEMENTS 8-9 DETAILED STATEMENT QF FINANCIAL ACTMTIES 10
CHURCH OF GOD SEVENTH DAY KNOWING. SHOWING, SHARING CHRIST LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 30TH JUNE 2021 CHARITY REGISTRATION NUMBER: 1187403 REGISTERED OFFICE: Slade Lane Longsight Manchestsr M130GL TRUSTEES: Marion Newell Cynthia Boume Evonne Williams Kevin Williams Ni9el Williams Valeriè Campbell Janet N11 INDEPENDENf EXAMINER Allen Robyn and Associates Ltd Charter8d Certified Accountants 367 Caledonian Road London N7 9DQ
CHURCH OF GOD SEVENTH DAY KNOWING, SHOWING. SHARING CHRIST REPORT OF THE TRUSTEES YEAR ENDED 30TH JUNE 2021 The trustees present their report wtlh the financial statements of the charÉty for the year ended 30th June 2021. The truees have adopted the provisions of the Statement of Recommended Practi (SORP) 'Accounting and Reporting by Charilies, issued in March 21x15. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its constitution and is registered as a CIO and received Charitable ststus on the 16th January 2020. It is managed by a board of trustee aThJ assisted by a Pastor, who is the Minister In charge. The Church remains affiliated to the Brilish Conference of tha Church of God Seventh by agreement. Rlsk management The Board of Trustees is uttimatdy responsib18 for the system of intemal control and for reviewing its effectivèness. The system is dened to manage the tisk to the Church not achieving ts objecti'ves, WKI can provide reasonable assurance against matertal misstateFYEnt of loss. OBJECTNES AND ACTivmES Objectlves and Alms The Charity's Objects are, for the benefft of the public:. 1} The advancement of th8 Christian religion in LongsTrght and the surrounding areas. 2> Coordinating the work of the Church in weathing the gospel; teathing , showing and sharing the Christian Faith. 3) The furtherance of the charitsble work of the Charity by the advancem8nt of such other charitable purposes as the Tnjstees shall from time to time decide. Also to promote the efficiency and effectNeness of other charities whose objects are similar to those of the Church. 4) The relief and lor prevenb'on of poverty in Lonswt and the surroundin9 areas as the Chaiivs Trustees may from time to time decide induding but not limited to providing. funds. food , clothing and services to those in need. Signlficant aclfvltles Weekly Sabbath Sorvice8 Lo¢kdown measures imposed by the Govemment in March 2020. due to the Covid-19 Pandemic means our services are now conducted on virtual mling platforms. Desprte the resthcilons aCed on congregating. these wrtual platfomis have oreated new oppjrtunrties and increased number particypng in the services offered by the Church. This includos aarfy moming prayers and bible studies. During these services, adulis also have the opportunity to study and discuss subject matter of a biblical nature or general everyday issues thal impact their lives. The children and the youlh me81 Vekty in their respective groups. The chiklren engage in bible stories, arts and craft, singin9, puzzles and drama. dressing up as bible characters. These help to estsblish good morals and love for others. The youth has the freedom to have discussions about issues that directty affect them. They are encouraged to develop their talents, skill and to be more invotved in the activibes of the Churth" play instruments, singing, writing. or helping to organise events for themselves. They have taken advantage of lockdown restrtctions to leam new skills., navigaling the virtual meeting platfonns., preparing and postsng project, videoslfilming and editing.
CHURCH OF GOD SEVENTh DAY KNOWING, SHOWING. SHARING CHRIST REPORT OF THE TRUSTEES YEAR ENDED 30TH JUNE 2021 Other services Baptismal Classes and New Beginners dasses have continued via intemet. Our first Sunday pray and fasts'ng services have a150 continued each month. Women's Mlnlsty and Men's Ministries These departments have abo continued meet during this wiod of l¢Jckdovm and have been a great source of help to both th8 physical arKI mental Ellbeing of the brethren and members of the local communty and the wider areas of Manchester. Some of the adivities we singing together, chrt chat and sharing their experie during th8 pandemic. watching a film together. Luncheon Club The 'Jab8z Luncheon Club. had to dose its door in June 2020 to adhere to govemment covid restriction requirements but has now re-ope in May 2021 and is WOVKling the important Sèrvice of delivering meals on a tskeaway or delivery basis. Food Bank The 'Bags of Love, foodbank also rtropened its doors in March 2021. pmmng muth needed fo¢xI assistanco to families. We also provided bY and tcrfJler wr to famill68 of th8 communty and church who need this type of assistance. Pastoral Carn The Pastoral Care Team continued to WOVKle the vital Serv of care for our membws arKI the citizens of the communities seNe throughout the lockdown. Thts has been a great support arKI comfort to many. who look forward to breaking the feelings of isolation during the of the pandemic. Our online Prayer Ministy Team has 9rwi over the penod as many people found mental and emotional support talking and praying over their concems. PERFORMANCE DURING THE YEAR The Charity's total income for the year under review was £64,487 (2020.. £34,039): whilst total expenditure in the year was £54,142 {2020 . £27.053). Net surplus for the year was £12,345 {2020'. £6,986) and the totsl unrestricted reserves at the end of the financial was £33,195 (2020.. £20,850). Restrithd funds was £1,542,275 at tho end of the year. During the year the Ttee$ placed emphasis on financia5 management to ensLwe that the funds within the organisation are property manaqed.
CHURCH OF GOD SEVEPMI DAY KNOWING, SHOWING. SHARING CHRIST REPORT OF THE TRUSTEES YEAR ENDED 30Th JUNE 2021 STATEMENT OF TrUSTEE RESPONSIBiufiES The Irusiees are responsible l¢x prepar1r the Rermyl of the Trustees 8nd the financial Statemènts In accordance wilh applrcabie law and Uniled Kingdom AccLwnting Standards (Untted Kingdom Generally knepted Accounbng Prauicel. The law 8pplicable lo tharftses In England and Wa, the Charilles Act 2011. Charity (AGcounts and Reportsl Regulations 20£ and the prowsions ol the trust dèed requi$ the Injslees to prepare finana81 statements for each financi81 year give a tru& and fair wew of the state of aff8irs of the charity and of the incoming resources and applirAt1c of resources, induding thè income and eXnendtlU. of the charity lor that Dericd. In oreDarino tkne financial stalements. the tnjsiees are - seled suilabl8 8Luuntlng polldes arffl then appfy Ihem conslstenlly. - observe the rneltrK)ds and principth in the Charity SORP. - m8ke judgements and estlmates that a reasonat4e an(1 prudent.. - prepare the financial statement$ on the gn9 conCn basis unle5S rt is inappropriale lo presume that the Charity wlll conb.nue in busin. The Iru31ee$ are reSWble for keeping Foper accounting records whbth di8dose bbith 5¥ble accuracy at any tim8 th• financlal posthon of the tharity and to enab Ihem to 8nsure that the financial stalemenls comply the Chafibes Act 2011. the Charity (Ace4unls and Rep¢)rtsl Regulations 2008 and the provisions of the trust deed. They are also responsibk for safggijarding the assets ol Ihe charlty and hence for tsking reasonatsle steps ts the Frniention and etlan of Ohl BEHALF OF THEBOARD.. Accountant• The accountan Ajlen RobyTr & Assfyiales Ltd Vill te proposed for rfrawointment at the forthcoming Annual General Meetsng. ON BEHALF OF THE BOARD:
REPORT OF THE INDEPENDENT EXAMINER KNOWING, SHOWING, SHARING CHRIST CHURCH OF GOD SEVENTH DAY YEAR ENDED 30TH JUNE 2021 I report on the accounts for the year ¥jed 30th June 2021 set out on pages stx to ten. Respèctlve responsibilities of trustees and examlner The Charivs Twstees {who are also the Directors for the purwjses of Company Law) are responsible for the preparation of the accounts. The Charity's Trustee5 consider that an audit is not required for this year (under Section 144(2) of the Charities Ad 2011 (the 2011 Act)) and that an independent examination is required. Having satisfied myseff that the charity is not sutyect to audit under compary law and is eligible for independent examination. rt is my responsibilty to". - examine the accounts under Secb'on 145 of the 2011 Act - to follow the procedures laid dovm in thè General Directions given by the Charity Commission {undor Section 145(5){b) of the 2011 Act); and . to state vthether particular mattern have rne to my attention. 8asl$ of the Independent examln8rs report The trustees are responsible for keeping proper a¢(ntIng records which disdose with reasonable accuracy at any time the financial position of the tharity and to enable them to énsure that tr finan¢ial statements comply with the Charities Act 2011, the Charity (Accounts and Reports} Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charty and hence for taking reasonable steps for the wevention and detection of fraud and other iwulariti'es. Independent examlnerfs statèment In connection with my examination. no matter has come to my attention: (1) which gives me reasonable causé to believe that, in any material respect, tho requirements - to keep accounting records in accordance Section 386 and 387 of the Companies Act 2006., and - to prepare accounts which accord with the a)UntIng records. compty v•th the accountings requirement of Sections 394 and 395 of the Companies Act 2006 and with the methods and prinuples of the Statement of Recommended Practtce: Acwunting and Reporting by Charities have not been met,. or (2) to which, in my opinion. attention shoukl b8 draw in order to enable a proper undetstanding of the AG¢,o.wits to be Rolston Allen (FCCA) Allen Robyn & Associates Ltd Chartered Certified Accountsnts 367 Caledonian Road London N7 9DQ Date.. .2710812021.........
CHURCH OF GOD SEVENTH DAY KNOWING, SHOWING, SHARING CHRIST STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30TH JUNE 2021 INCOMING RESOURCES Incoming resources from generated funds Donations and Other Income Unrestricted 2021 Unrestricted 2020 RESOURCES EXPENDED Charitable Activities Support Costs Governance Costs 24.1TT 26.525 7,987 18,528 540 TOTAL RESOURCES EXPENDED NET INCOMEIEXPENDITURE FOR THE YEAR £11345 £6,986 RECONCILIATION OF FUNDS Total Fund• Brought Forward 1 563 125 TOTAL FUNDS CARRIED FORWARD None of the charity's activiti8s wEre acquired or discontinued during the year and there Vre no rowgnised gains and losses for 2021 nor in the prior year other than those induded in the Statement of financial activities. The notes ¢)n pages 8 to 10 form part of th accounts.
CHURCH OF GOD SEVENTh DAY KNOMNG, SHOWING. SHARING CHRIST STATEMENT OF FINANCIAL POSITION YEAR ENDED 30TH JUNE 2021 UnreJlrlct8d Unr•strlcted Funds Funds 02 TANG18LE ASSEf8 Freehold Property £1 551399 CURRENT ASSErs Cash at bank and in hand CREDITORS: vhthln on• y•ar Net Current Ass•ts 540 £18 TOTAL ASSEfs LESS LIABILMES FLINDS: Unrestrictgd Funds Reslricled Funds 10 10 33,195 20,850 The finanual slalements wero approved by the 808rd of Truslees on ..%....b'.. 2 signed on ils behalf by. .and The nol86 on pages 8 to 10 frym part of Ih8se accounts.
CHURCH OF GOD SEVENTH DAY KNOWING, SHOWING, SHARING CHRIST NOTES TO THE ACCOUNTS YEAR ENDED 30TH JUNE 2021 1. ACCOUNTING POLICIES Basis of preparing the financial statements Th8 financial ststements have been prepared in accordan with Accounting and Reporting by Charits'es: Statement of Recommended Practice applicable to charTiies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effeclive 1 January 2015) - (Charrties SORP (FRS 102) .The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Ad 2006. Accountlng convention The financial statements have been prepared under the historical cost convention. the Charities Act 2011 and the requirements of the Statement of Recommended Praclice. Accounting and Reporting by Charities. Incoming resourceg All incoming Fesources are induded on the Ststement of Financial ActivÉtie5 when the charty is legally entitled to tfrk? income and the amount can be quantified with reasonable accuracy. Tlthes & Offerlngs Income from tithes and offerings. is induded in incoming resour$ when these are receivable Investment Income Investment income ¢on&sts of net interest.received during thé and alUnted for as unrestricted fund. Resources expended Exp8nditure is accounted for on an accruals basis and has been dassified under headings that aggregate all cost related to the category. Where costs cannot be directty attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Charltable activlties Costs of charitable activities are those costs relating to the a¢tivibes carri&J oth to meet the objectives Church. These indude tM)th directty att1lbutae costs and appO.oned support costs. Governan¢• cosls Govsmance costs are the costs associated with the strategic direction of the organisation and with meeting regulatory responsibilities including apportioned support cosL Tangible fixed assets Depreciation is provided at the followin9 annual rates in order to write off each asset over its estimated useful Ilfe. Freehokl Propety Furniture and musical equipment Nil 25% on cost Taxation The charity is exempt from corporation tax on its chalitsble acbvities. Fund Accounting Unrestricted fijnds can be used in accordance wilh the charitable obiectiV8s at the dtscretion of the twstees. Restricted funds can only be used for particular restricted purposes wiihin the objects of the charity. Restrictions arise vthen specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
CHURCH OF GOD SEVENTH DAY KNOWING, SHOWING, SHARING CHRIST NOTES TO THE ACCOUNTS YEAR ENDED 30TH JUNE 2021 2. VOLULTARY INCOME 2021 2020 Donations and other income 3. CHARITABLE EXPENDITURE Bag of love project Honorarium Hospitality Pastoral allowance Books and quarterlies Contribution to conference Welfare and donations 2021 3.877 1,832 1,521 3.01)0 836 6.039 2020 1,127 280 1.365 589 3,700 926 4. SUPPORT COST Print, stationery and office cost Motor expenses Travel expenses Tolephone, software and intemet Repairs and maintenance Depreciation Insurance Rates Light and heat 2021 2.501 1.635 1.177 1,862 6835 3309 1767 399 724 2020 1.795 1,635 1,384 247 9.740 803 165 5.GOVERNANCE COST 2021 2020 Accountsncy and Examiners Furniture and Fixtures 6. FIXED ASSErs COST At 1 st July 2020 Addrtions Freehold Pro Tota 1,542.275 3,209 1,545.484 As at 30th June 2021 1542 275 1555511 DEPRECIATION Openin9 Balan Charge for the year 803 803 SUPPORT COST As at 30th June 2021 As at 30th June 2020
10 CHURCH OF GOD SEVENTH DAY KNOWING. SHoNG. SHARING CHRIST NOTES TO THE ACCOUNTS YEAR ENDED 30TH JUNE 2021 7. TRUSTEES REMUNERATION AND BENEFITS Trustees. expenses There are no paid staff. All tssks are carried out by Trustees vtho are not remunerated and do not receive any expenses or benefits for their activities. 9. CREDITORS . within one year 2021 2020 Other Creditors 10. MOVEMENTS IN FUNDS In¢omln Resource• Re4ourc88 Movement in Funds Unrestricted Funds General Fund Movement In funds 12,345 Analysls of Funds Gen6ral fund for the year Freehold property 1.07.202 20,850 1 fA2 275 30.06.2021 33,195 Total funds 1 563 126 1.576,470
CHURCH OF GOD SEVENTH DAY KNOMNG. SHOWING, SHARING CHRIST INCOME AND EXPENDITURE YEAR ENDED 30TH JUNE 2021 Incoffting Resources: Voluntary Income: Tithes and Offenngs Gift aid Donatlons Building Tepaits - Donation conferen Other income 2021 2020 51,285 11.369 1.645 24,344 3.724 5.000 971 Total incoming resources RESOURCES EXPENDED: Charltable Expenditures Bag of love propd Honorarium Hospitality Pastoral allowance Books and quarterlies Contribution to conferenc• Welfare and donations 2021 3,877 1,832 1.521 3.000 836 6.039 2020 1,127 280 1,365 589 3.700 928 SUPPORT COST Print, stationery arKI offKe cost Motor expenses Travel expenses Telephone, software arKI intemet Repairs and maintsnance Depreciation Insuran Rates Light and heat 2,501 1,635 1,177 1,662 6835 3309 1787 399 7240 1,795 1,635 247 9,740 803 165 Governance cost Accountancy and Examiners Total resources expended Net expenditurn