Charity Number: 1187927
## Church On The Street Ministries
Trustees’ report and financial statements For the year ended 31 December 2022
Doc ID: 5bf42555a1976bc3338213d44825d33ce4ee8751
## Church On The Street Ministries Reference and administration information
Charity number
1187927
Registered office and operational address
1 Bethesda Street, Burnley, Lancashire, BB11 1PR
Trustees
Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:
Mary Hirst Chair resigned 31 May 2023 Alastair Barrie appointed 10 January 2022 Hannah Emmett Treasurer Gill Savage
No trustee held title to property belonging to the charity during the reporting period or at the date of approval.
Key management personnel
Michael Fleming Lead Pastor Christopher Cherrill Operations Director
Bankers
HSBC, 12 Manchester Road, Burnley BB11 1JH, Lancashire
## Accountants
Third Sector Accountancy Limited, Holyoake House, Hanover Street, Manchester M60 0AS
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## Church On The Street Ministries
## Trustees’ annual report for the year ended 31 December 2022
The trustees present their report and the independently examined financial statements for the year ended 31 December 2022.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## **Objectives and activities**
The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remain focused on its stated purposes.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
## **Objectives**
1. To advance the Christian religion in Burnley for the benefit of the public through the holding of street ministries, providing a place of worship, regular prayer meetings and bible studies to enlighten others about the basis of the Christian faith.
2. The prevention or relief of poverty in Burnley by providing items and services to individuals in need.
3. To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.
To achieve these objectives, Church On The Street Ministries (COTS) provides regular public worship, open to all. We make provision of sacred space for personal prayer and contemplation. We also carry out Pastoral work, including helping those in need and visiting the sick and the bereaved. Other activities include teaching of Christianity through sermons, courses and small groups. We also promote Christianity through the media, and the distribution of literature. We actively provide support for people who are homeless, suffering from addiction, living in some form of poverty, need mental health support, lonely, need food or clothing.
## **Activities**
- Church services, prayer meetings and bible studies
- Food and Clothing banks
- Hot food provision 2 evenings and 1 lunchtime per week
- COTS Cafe: Free hot drinks and sandwiches available 5 days a week
- Hot Showers: Available 6 days a week
- Laundry facilities: Available 5 days a week
- Counselling: Available 2 days a week
- Benefits, debt, and housing advocacy: Available 3 days a week
- Recovery groups
- Twelve Step Programme
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## Church On The Street Ministries
## Trustees’ annual report for the year ended 31 December 2022
- Funeral support and the provision of memorial services - includes financial assistance
- Free school uniform vouchers available in August
- Electric and gas energy top up
- Christmas day lunch provided
- Listening and prayer support
- Working in partnership with the following organisations we provide
- Mental health and medical drop in (NHS)
- Rehabilitation access (Elisha House)
- Housing for the homeless (Calico)
- Hep C testing (NHS)
- Needle Exchange (NHS)
- Drug & Alcohol Services (Inspire)
- Charity shop in Barnoldswick
- Just for Kids charity shop in Barnoldswick
- Loaves & Fishes Community Cafe
## **Achievements and performance**
The charity's main activities and who it tries to help are described below. All its charitable activities focus on seeing the poor raised out of poverty and are undertaken to further the charity’s charitable purposes for the public benefit.
It is amazing to know that over 36,000 people have walked through the doors of Church on the Street, Burnley, during 2022. That is 36,000 people who have received help and support in some form or another. Some come in to warm up, have a brew and something to eat, others come in for urgent mental health support or housing needs. It was due to the evolving and growing COTS community that we took the decision to purchase a building that met the changing needs of the Charity.
At the end of 2022 and through the generosity of donors we purchased and renovated Bethesda Chapel in Burnley. Bethesda Chapel has now become the main premises for all COTS charitable activities and church services. Purchasing Bethesda places us in a more financially sustainable position and we are more suited to welcome and work with our growing number of partners.
Partnerships have been formed and strengthened in 2022. The work we are doing with the NHS is growing and we are now providing wound care services, mental and physical health assessments, and HEP C testing. We have worked with the portable dentist service which provided free dental check ups. Pendleside Hospice have been providing support for end of life care as well as training for our team. Every Thursday a team of opticians hold a drop in where people can access free eye tests and glasses, and since the start of the partnership through to the end of 2022 a total of 195 people have been seen.
We continued to provide further support for people who have lost loved ones and are unable to afford the funeral costs. During 2022 we funded 6 funerals as well as Pastor Mick taking the funeral service.
The cafe in the Burnley Hub has started to provide healthy hot meals every Wednesday. This came from discussions with the NHS dietician about people who are in addiction or living in food poverty needing access to healthy meals. We aim to expand across the rest of the week as well as providing healthy meals to children after school. The funding for the Healthy Options at COTS came through a Lancashire Community Grant of £3000. Healthy Options started in October and by the end of 2022 we had served 648 healthy hot meals.
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## Church On The Street Ministries
## Trustees’ annual report for the year ended 31 December 2022
Throughout 2022 we have distributed £3,349 in small non repayable energy grants. The grants of between £20 and £40 were given to people we are engaging with who are struggling to cover the costs of energy bills during the energy crisis. As well as energy grants we also distributed £1,000 of school uniform vouchers to local families.
Towards the end of 2022 we began working with an external web design agency to design and launch a new website. The website was completed and launched in early 2023 and features a live what's on section on the homepage, as well as a resources page where people can access free resources. We also began developing an internal CRM system to store all of the charity’s data. The CRM system will help us communicate with all our stakeholders and help with grant funding and reporting.
During the 2022 Christmas School Holidays we supported the Healthy Activities & Food Programme through cooking and delivering over 100 meals per day for the first 5 days of the holidays. The Programme was run by the local council and promoted healthy eating for children.
The highlight of the year for many people is the COTS Christmas Lunch. A team of staff and volunteers cook and serve a Christmas dinner for over 120 people. Presents were distributed to kids and adults from Santa and the day was very special for all.
To support local families, raise additional income and support the work in Barnoldswick we opened ‘Just for Kids’, a charity shop selling children's clothing, shoes, toys, books and accessories. In 2022 we needed to temporarily close the Loaves & Fishes community cafe. The cafe was reopened in February 2023 and is now a thriving community cafe in the heart of Barnoldswick.
The work in Preston continues to develop. Weekly church services are held every Tuesday, a Worship & Food Evening is on a Thursday, and Bible Study is held every Thursday.
COTS would not be able to do what we do without an amazing team of volunteers. We now have a team of over 80 people who give up their time to love and serve people who are living in poverty or in some form of addiction. A massive thank you to all of you for your help.
## **Beneficiaries of our services**
We welcome people of all backgrounds and ages into COTS, whether in Preston, Barnoldswick or Burnley. We have a small but growing number of elderly people who come to the church in Burnley to play games, keep warm in the winter, and fellowship to keep loneliness at bay. Sadly, we are seeing children coming to access our services, specifically housing and mental health support. Below is a short story from someone who has been supported in 2022.
## **Sharon**
Sharon has been volunteering at Loaves & Fishes for several months now and has become a valued member of our team. So we thought it would be a good idea to give her the opportunity to share her volunteering journey with you.
_“Before I started volunteering at Loaves & Fishes I had been through some tough times and was lacking in personal confidence, I felt I had no purpose in my life, no joy. I had heard that I could get some help in the cafe so I popped in for a chat and a food parcel. For some reason I felt better after sharing my struggles with the person in the cafe so I kept coming back. After a while I decided to apply to volunteer and after a chat with Joanne I started helping in the kitchen serving coffees, cooking food and cleaning._
_I recently had the pleasure of meeting a wonderful woman who has left a positive impact on my own life. This lady’s husband passed away due to complications related to COVID-19, she was struggling emotionally and financially with her loss and grief. Despite all of the difficulties she has faced, she has remained strong and resilient. She is now a regular in the cafe and we have become good friends. Every time she comes in, she brings a smile to my face. Her presence is a reminder to me that we can all find joy in the dark times._
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Doc ID: 5bf42555a1976bc3338213d44825d33ce4ee8751
## Church On The Street Ministries
## Trustees’ annual report for the year ended 31 December 2022
_Volunteering is not just about giving back to my local community and helping those who need it most. Additionally, volunteering has helped me in my own life. It has helped grow my relationship with my children, I feel much happier, healthier, and more joyful. Surprisingly, volunteering has been a way for me to find my way to Jesus through the morning devotions and prayer times. I am now reading my Bible which is specifically for dyslexic people – I never knew they existed._
_I can honestly say that I have found confidence, joy and a purpose in my life.”_
## **Financial review**
During the year the total income for the charity was £411,836 (2021: £442,889) consisting of £14,742 (2021: £5,000) restricted and £397,094 (2021: £437,889) unrestricted income. The total expenditure for the year was £477,887 (2021: £229,883). The deficit generated during the year was -£66,051 (2021: surplus of £213,006).
At end of the year the total funds of the charity were £585,057 (2021: £651,108) consisting of £10,749 (2021: £Nil) restricted funds and £574,308 (2021: £651,109) of unrestricted funds.
## **Income**
The income that the charity received in 2022 has come from a variety of sources and has been allocated as unrestricted funds. The general public have donated £270,803. Weekly church tithing from Preston and Burnley totalled £15,544. From donations from the general public and church tithing we have been able to claim £25,579 in Gift Aid. The COTS retail outlets, Charity Shop, Just for Kids, and Loaves & Fishes generated an income of £69,280 which includes £2,613 from selling unused clothing for recycling.
The total income allocated to restricted funds for 2022 is £14,742. The sources of restricted funds are general donations from the general public £4,897 and funds sourced from grants £9,845. We would like to thank the Souter Charitable Trust, The Duchy of Lancaster, Healthy Activities and Food programme, and Lancashire County Council for their support through grants.
## **Expenditure**
There was a total expenditure of £477,887 in 2022. The primary expenditure includes charity administration costs of £30,126. Those costs include accountancy, HR and legal support, insurance, printing, postage, and stationery, and telephone costs.
The cost of the charitable activities of Church on the Street totalled £57,871 which includes cafe expenditure £26,294, emergency accommodation 3,055, funeral support £8,154, food bank £2,378 and outreach costs of £8,009.
Employing staff and managing over 60 volunteers cost £223,112.79 in 2022 which includes salaries £210,782, volunteer expenses £6,025, and staff expenses of £6,305.
In 2022 we leased several premises: Hammerton Street, Charity Shop, Just for Kids, Loaves & Fishes, and two storage units used for charity stock. The cost of these leases totalled £68,006 as well as the rising costs of utilities which totalled £19,541, and cleaning, repair and maintenance costs totalling £7,694.
## **Reserves policy**
The aim of the reserves policy is to ensure that the charity’s ongoing and future activities are reasonably protected from unexpected fluctuations in its income and expenditure. The board reviewed the reserves policy and agreed that a reserve of approximately three months of operational costs, currently £120,000, is appropriate given the risks faced
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## Church On The Street Ministries
## Trustees’ annual report for the year ended 31 December 2022
by the charity and the sustainability of its different income streams. As of 31st December 2022, free reserves were £319,301.
## **Related parties and relationships with other organisations**
In 2022 there were no related party transactions other than those described in note 10 in the accounts
We would like to thank the following organisations for their support throughout 2022 and we hope we can build on the relationship in 2023. We have been partnering with the NHS, specifically Lancashire & South Cumbria NHS Foundation Trust. The NHS provide a variety of services throughout 2022 including mental and physical health assessments, wound care, dieticians, and opticians. Inspire have been supporting people with advice, referrals and guidance around substance misuse. Red Rose Recovery provides opportunities for people who are in or are seeking recovery from addiction, mental health problems, and offending behaviours. We have a growing relationship with Burnley Pendle & Rossendale Council For Voluntary Service who have been helping COTS with DBS checks, finding volunteers, as well as providing support from social prescribing teams who are based at COTS two days a week.
Pendleside Hospice is supporting COTS through the provision of training courses for our volunteers and staff. Third Sector Accountancy has been invaluable in helping to keep our accounts in line with regulatory requirements. We would also like to thank Carbon Creative, Megan Holland, and Studio Baba for their creative skills in developing our new website, copywriting, design work and general help with raising awareness of the work we do.
## **Structure, governance and management**
The organisation is a charitable incorporated organisation (CIO) formed on 13 February 2020 and registered as a charity on that date. The charity was established under a constitution which established the objects and powers of the charity, and is governed by that constitution.
In the event of winding up, members of the charity have no liability to contribute to the assets of the charity and have no personal responsibility for settling the charity’s debts and liabilities. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 10 to the accounts.
Appointment of charity trustees every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
## **Statement of responsibilities of the trustees**
The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law 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, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
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## Church On The Street Ministries
## Trustees’ annual report for the year ended 31 December 2022
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping proper 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 and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The trustees’ annual report has been approved by the trustees on and signed on their behalf by: 05 / 10 / 2023
Alastair Barrie
Trustee
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## Church On The Street Ministries
## Independent examiner’s report to the trustees for the year ended 31 December 2022
I report on the accounts of the charity for the year ended 5 April set out on pages 9 to 22.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ICAEW.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with 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 the 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.
## **Other matters**
Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
## **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 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
- 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.
Scott Lockwood ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester, M60 0AS
Date: 09 / 10 / 2023
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## Church On The Street Ministries
## Statement of Financial Activities
(including Income and Expenditure account) for the year ended 31 December 2022
**----- Start of picture text -----**
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
funds funds 2022 funds funds 2021
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 311,926 14,742 326,668 390,102 5,000 395,102
Charitable activities 4 15,760 - 15,760 - - -
Other trading activities 5 69,408 - 69,408 47,787 - 47,787
Total income 397,094 14,742 411,836 437,889 5,000 442,889
Expenditure on:
Raising funds 6 67,983 - 67,983 16,700 - 16,700
Charitable activities 7 405,911 3,993 409,904 208,183 5,000 213,183
Total expenditure 473,894 3,993 477,887 224,883 5,000 229,883
Net income/(expenditure) for the year 8 (76,800) 10,749 (66,051) 213,006 - 213,006
Net movement in funds for the year (76,800) 10,749 (66,051) 213,006 - 213,006
Reconciliation of funds
Total funds brought forward 651,108 - 651,108 438,102 - 438,102
Total funds carried forward 574,308 10,749 585,057 651,108 - 651,108
**----- End of picture text -----**
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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## Church On The Street Ministries Charity number 1187927
## Balance sheet as at 31 December 2022
**----- Start of picture text -----**
Note 2022 2021
£ £ £ £
Fixed assets
Tangible assets 13 255,008 19,158
Intangible assets 14 22,446 -
Total fixed assets 277,454 19,158
Current assets
Debtors 15 35,481 18,536
Cash at bank and in hand 284,008 620,535
Total current assets 319,489 639,071
Liabilities
Creditors: amounts falling
due in less than one year 16 (11,886) (7,121)
Net current assets 307,603 631,950
Total assets less current liabilities 585,057 651,108
Net assets 585,057 651,108
The funds of the charity:
Restricted income funds 17 10,749 -
Unrestricted income funds 18 574,308 651,108
Total charity funds 585,057 651,108
**----- End of picture text -----**
For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011. The Charity Commission has not ordered an audit to be carried out under Section 146 of Charities Act 2011.
The notes on pages 11 to 22 form part of these accounts.
Approved by the trustees on and signed on their behalf by:05 / 10 / 2023
Alastair Barrie (Trustee)
Hannah Emmett (Treasurer, Trustee)
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Church On The Street Ministries
## Notes to the accounts for the year ended 31 December 2022
## 1 Accounting policies
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## a Basis of preparation
The financial statements have been prepared in accordance with 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 UK and Republic of Ireland (FRS 102) issued in October 2019 - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Church On The Street Ministries meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.
## b Preparation of the accounts 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.
## c Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
## d Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
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Church On The Street Ministries
Notes to the accounts for the year ended 31 December 2022 (continued)
## e Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds comprise the costs of operating charity shops.
- Expenditure on charitable activities includes the costs of providing various activities and facilities undertaken to further the purposes of the charity.
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## f Operating leases
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
## g Tangible fixed assets
Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Freehold land and buildings * 0% Leasehold improvements over the life of the remaining lease Equipment, furniture and fittings 20% Vehicles ** 20%, previously 10%
* The freehold land and buildings relate to a church building and associated land acquired late in December 2022. The trustees have determined that the residual value (based on prices at the time of acquisition) of the building is not materially different from the carrying amount of the asset and the building has a very long useful life. As such the trustees have not deemed it appropriate to charge depreciation on the building. The freehold building will be subject to an annual impairment review going forward.
The freehold land is considered to have an indefinitely long useful life and as above no depreciation has been deemed required.
As the freehold land and building components have the same depreciation treatment it has not been deemed required to disclose the separate parts. ** Due to the nature of the asset, the trustees have decided to change the depreciation from 10% to 20%.
## h Intangible fixed assets
Intangible fixed assets are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Website 20%
The development costs for the website have been capitalised as it is used both for public and beneficiary information about the charity's activities and services, and for fundraising. The charity generates considerable donation income via the website and so feels justified to capitalise its costs.
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Church On The Street Ministries
Notes to the accounts for the year ended 31 December 2022 (continued)
## i Stock
The charity receives donations of clothing and other small household items which are sold at low cost to the general public through the charity shop. Estimating the fair value of donated goods for resale has been deemed inpractical because of the volume of low-value items received and the associated costs of valuation have been deemed to outweigh the benefits of this information to users of the accounts and the charity. Hence the value to the charity of the donated goods sold is recognised as income when sold. The proceeds of sale have been catergorised as 'Income from other trading activities' in the Statement of Financial Activities.
## j Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## k Cash at bank and in hand
Cash at bank and cash in hand includes cash funds held at bank accounts and as petty cash.
## l Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## m Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## n Pensions
Employees of the charity are entitled to join a defined contribution scheme. The charity’s contribution is restricted to the contributions disclosed in note 9. There were outstanding contributions of £753 at the year end, and this was paid in January 2023.
## 2 Legal status of the charity
The charity is a charitable incorporated organisation registered with the Charity Commission and has no share capital. The registered office address is disclosed on page 1.
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## Church On The Street Ministries
## Notes to the accounts for the year ended 31 December 2022 (continued)
- 3 Income from donations and legacies
|Donations
Gift aid
Tithe
Grants
T
o
t
a
l
4
I
n
c
o
m
e
f
r
o
m
c
h
a
r
i
t
a
b
l
e
a
c
t
i
v
i
t
i
e
s
Charitable trading
T
o
t
a
l|Unrestricted
£
270,803
25,579
15,544
-
311,926
Unrestricted
£
15,760
15,760|Restricted
£
4,897
-
-
9,845
14,742
Restricted
£
-
-|Total 2022
£
275,700
25,579
15,544
9,845
326,668
Total 2022
£
15,760
15,760|_Unrestricted_
_£_
_376,028_
_7,923_
_6,151_
_-_
_390,102_
_Unrestricted_
_£_
_-_
-|_Restricted_
_£_
_-_
_-_
_-_
_5,000_
_5,000_
_Restricted_
_£_
_-_
-|_Total 2021_
_£_
_376,028_
_7,923_
_6,151_
_5,000_
_395,102_
_Total 2021_
_£_
_-_
-|
|---|---|---|---|---|---|---|
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## Church On The Street Ministries
## Notes to the accounts for the year ended 31 December 2022 (continued)
- 5 Income from other trading activities
|Charity shops and café income
Other income
6
C
o
s
t
o
f
r
a
i
s
i
n
g
f
u
n
d
s
Staff and volunteer costs
Card/donation processing fees
Charity shop costs
Cost of goods sold
Marketing and advertising
Printing, postage and stationery
Administrative and sundry expenses
Telephone
Depreciation|Unrestricted
£
69,280
128
69,408
Unrestricted
£
12,998
3,206
26,371
3,832
-
321
1,293
1,574
18,388
67,983|Restricted
£
-
-
-
Restricted
£
-
-
-
-
-
-
-
-
-
-|Total 2022
£
69,280
128
69,408
Total 2022
£
12,998
3,206
26,371
3,832
-
321
1,293
1,574
18,388
67,983|_Unrestricted_
_£_
_47,787_
_-_
_47,787_
_Unrestricted_
_£_
_-_
_2,642_
_8,721_
_-_
_3,632_
_-_
_1,682_
_23_
_-_
_16,700_|_Restricted_
_£_
_-_
_-_
_-_
_Restricted_
_£_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_|_Total 2021_
_£_
_47,787_
_-_
_47,787_
_Total 2021_
_£_
_-_
_2,642_
_8,721_
_-_
_3,632_
_-_
_1,682_
_23_
_-_
_16,700_|
|---|---|---|---|---|---|---|
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Doc ID: 5bf42555a1976bc3338213d44825d33ce4ee8751
Church On The Street Ministries
## Notes to the accounts for the year ended 31 December 2022 (continued)
7 Analysis of expenditure on charitable activities
|Staff and volunteer costs
Marketing
Administrative and sundry expenses
Rent
Utilities
Repairs and maintenance
Insurance
Motor expenses
Pastor services
Telephone
Printing, postage and stationery
Charitable activities (various)
Church Service Expenses
Conference & Events
Counselling Support & Supervision
Computer costs
Training
Professional fees
Bank charges
Depreciation
Interest
Profit and loss on disposal of asset
Restricted expenditure
Unrestricted expenditure
8
N
e
t
i
n
c
o
m
e
/
(
e
x
p
e
n
d
i
t
u
r
e
)
f
o
r
t
h
e
y
e
a
r
This is stated after charging/(crediting):
Depreciation
Loss/(profit) on disposal of fixed assets
Operating lease rentals:
Property
Independent examiner's fee|2022
£
207,751
10,918
7,681
47,193
19,513
2,558
1,681
7,602
-
2,728
3,566
53,972
2,651
793
455
-
2,363
22,151
1,066
4,545
-
10,717
409,904
3,993
_405,911_
409,904
2022
£
22,933
10,717
49,406
1,800|_2021_
_£_
_74,316_
_5,752_
_2,490_
_41,499_
_8,643_
_21,546_
_1,556_
_7,189_
_9,750_
_1,977_
_1,229_
_23,098_
_-_
_-_
_-_
_2,114_
_2,091_
_2,739_
_44_
_2,665_
_-_
_4,485_
_213,183_
_5,000_
_208,183_
_213,183_
_2021_
_£_
_2,665_
_4,485_
_650_
_960_|
|---|---|---|
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Doc ID: 5bf42555a1976bc3338213d44825d33ce4ee8751
Church On The Street Ministries
## Notes to the accounts for the year ended 31 December 2022 (continued)
## 9 Staff costs
Staff costs during the year were as follows:
|Wages and salaries
Social security costs
Pension costs|2022
£
198,000
9,211
3,571
210,782|_2021_
_£_
_71,890_
_1,152_
_1,274_
_74,316_|
|---|---|---|
No employee had employee benefits in excess of £60,000 (2021: Nil).
The average number of staff employed during the period was 12 (2021: 4).
The average full time equivalent number of staff employed during the period was 9 (2021: 4).
The key management personnel of the charity comprise the trustees, the Lead Pastor and the Operations Director. The total employee benefits of the key management personnel of the charity were £86,854 (2021: £39,698).
## 10 Trustee remuneration and expenses, and related party transactions
Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2021: Nil).
No trustee received travel and subsistence expenses during the year as part of their role as a trustee of the charity (2021:£Nil).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
Related party transactions during the year were as follows: Peter Savage provided some shelving work for the Barnoldswick shop in Albert Road. The value of the work was £2,650. Peter Savage is married to Gill Savage, a trustee.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2021: nil).
## 11 Government grants
The government grants recognised in the accounts were as follows:
|Pendle Borough Council
Lancashire County Council|2022
£
1,845
3,000
4,845|_2021_
_£_
_-_
_-_
_-_|
|---|---|---|
There were no unfulfilled conditions and contingencies attaching to the grants.
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Doc ID: 5bf42555a1976bc3338213d44825d33ce4ee8751
## Church On The Street Ministries
## Notes to the accounts for the year ended 31 December 2022 (continued)
## 12 Corporation tax
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
## 13 Fixed assets: tangible assets
**----- Start of picture text -----**
Equipment,
Freehold land Leasehold furniture and
and buildings improvements fittings Vehicles Total
Cost £ £ £ £ £
At 1 January 2022 - 4,061 12,502 4,750 21,313
Additions 203,596 28,394 37,510 - 269,500
Disposals - (6,616) - (4,750) (11,366)
At 31 December 2022 203,596 25,839 50,012 - 279,447
Depreciation
At 1 January 2022 - 609 1,506 40 2,155
Charge for the year - 12,919 10,014 - 22,933
Disposals - (609) - (40) (649)
At 31 December 2022 - 12,919 11,520 - 24,439
Net book value
At 31 December 2022 203,596 12,920 38,492 - 255,008
At 31 December 2021 - 3,452 10,996 4,710 19,158
**----- End of picture text -----**
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Doc ID: 5bf42555a1976bc3338213d44825d33ce4ee8751
Church On The Street Ministries
## Notes to the accounts for the year ended 31 December 2022 (continued)
14 Fixed assets: intangible assets
**----- Start of picture text -----**
Website
Cost £
At 1 January 2022 -
Additions 22,446
At 31 December 2022 22,446
Depreciation
At 1 January 2022 -
Charge for the year -
At 31 December 2022 -
Net book value
At 31 December 2022 22,446
At 31 December 2021 -
15 Debtors
2022 2021
£ £
Trade debtors 3,380 -
Other debtors 3,300 9,673
Prepayments and accrued income 28,801 8,863
35,481 18,536
16 Creditors: amounts falling due within one year
2022 2021
£ £
Trade creditors 2,204 3,979
Other creditors and accruals 2,508 1,797
Deferred income 3,380 -
Taxation and social security costs 3,794 1,345
11,886 7,121
**----- End of picture text -----**
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Doc ID: 5bf42555a1976bc3338213d44825d33ce4ee8751
Church On The Street Ministries
## Notes to the accounts for the year ended 31 December 2022 (continued)
## 17 Analysis of movements in restricted funds
|uter Charitable Trust
ndle Borough Council
ristmas donations
od Bank donations
tal
_m_
_p_
_a_
_r_
_a_
_t_
_i_
_v_
_e_
_p_
_e_
_r_
_i_
_o_
_d_
_tal_
ristmas donations
od Bank donations
uter Charitable
ust
ndle Borough
uncil
_e Building Recovery in_
_mmunities (BRiC)_
_nd - via Red Rose_
_overy Lancashire Ltd_
d Rose Recovery
ncashire Ltd
cashire County
uncil
ncashire County
uncil
m
e
o
f
t
r
i
c
t
e
d
f
u
n
d|Balance at 1
January
2022
Income
Expenditure
Transfers
Balance at 31
December
2022
£
£
£
£
£
-
3,000
(710)
-
2,290
-
5,000
(497)
-
4,503
-
1,845
(807)
-
1,038
-
500
(458)
-
42
-
4,397
(1,521)
-
2,876
-
14,742
(3,993)
-
10,749
_Balance at 1_
_January_
_2021_
_Income_
_Expenditure_
_Transfers_
_Balance at_
_31 December_
_2021_
_£_
_£_
_£_
_£_
_£_
_-_
_5,000_
_(5,000)_
_-_
_-_
_-_
_5,000_
_(5,000)_
_-_
_-_
D
e
s
c
r
i
p
t
i
o
n
,
n
a
t
u
r
e
a
n
d
p
u
r
p
o
s
e
s
o
f
t
h
e
f
u
n
d
various donations towards the food bank operation
funding to cover the increased cost of purchasing perishable goods for use
within the Cots Hub Café
grant funding to cover the costs of providing healthy hot meals to children on
the Healthy Activities and Food (HAF) programme
individual donors, donations to provide a Christmas meal on Christmas Day at
Cots
grant to contribute to costs of recovery programmes
grant towards purchasing of stock for the food bank|
|---|---|
20
Doc ID: 5bf42555a1976bc3338213d44825d33ce4ee8751
Church On The Street Ministries
## Notes to the accounts for the year ended 31 December 2022 (continued)
## 18 Analysis of movement in unrestricted funds
**----- Start of picture text -----**
Balance at 1 As at 31
January December
2022 Income Expenditure Transfers 2022
£ £ £ £ £
General fund 651,108 397,094 (473,894) (335,008) 239,300
Designated church
refurbishment fund - - - 80,000 80,000
Designated fixed asset
reserve - - - 255,008 255,008
651,108 397,094 (473,894) - 574,308
Comparative period
Balance at As at 31
1 January December
2021 Income Expenditure Transfers 2021
£ £ £ £ £
General fund 438,102 437,889 (224,883) - 651,108
438,102 437,889 (224,883) - 651,108
**----- End of picture text -----**
Name of unrestricted fund Description, nature and purposes of the fund General fund The free reserves after allowing for all designated funds Designated church These funds have been set aside to cover the cost of refurbishing the church refurbishment fund building Designated property The fixed assets are essential for the future operation of the charity and so are assets fund excluded from free reserves.
- 19 Analysis of net assets between funds
|ngible fixed assets
t current assets/(liabilities)
tal|General
fund
£
277,454
(38,154)
239,300|Designated
funds
£
-
335,008
335,008|Restricted
funds
£
-
10,749
10,749|Total 2022
£
277,454
307,603
585,057|
|---|---|---|---|---|
21
Doc ID: 5bf42555a1976bc3338213d44825d33ce4ee8751
Church On The Street Ministries
## Notes to the accounts for the year ended 31 December 2022 (continued)
## Note 19 continued
**----- Start of picture text -----**
Comparative period
General Designated Restricted
fund funds funds Total 2021
£ £ £ £
Tangible fixed assets 19,158 - - 19,158
Net current assets/(liabilities) 631,950 - - 631,950
Total 651,108 - - 651,108
**----- End of picture text -----**
## 20 Operating lease commitments
The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:
|ess than one year
ne to five years|2022
_2021_
£
_£_
49,733
_7,800_
67,650
_30,550_
117,383
_38,350_
Property|
|---|---|
22
Doc ID: 5bf42555a1976bc3338213d44825d33ce4ee8751