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2023-12-31-accounts

Charity Number: 1187927

Church On The Street Ministries

Trustees’ report and financial statements For the year ended 31 December 2023

Doc ID: 59893ca527335eeb802fdfbc434e25126c19e655

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 Gavin Emberton Treasurer appointed 10 February 2023 Hannah Emmett resigned 31 January 2024 Jacques Gimeno appointed 22 May 2024 Gill Savage Beate Wilkinson appointed 12 February 2024

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 (left 31 December 2023), not replaced

Bankers

HSBC, 12 Manchester Road, Burnley BB11 1JH, Lancashire

Independent Examiner

Patrick Morello ACA, 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 2023

The trustees present their report and the independently examined financial statements for the year ended 31 December 2023.

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.

The work of Church on the Street aims to facilitate change and social reform on a national and international basis , recently sending two Pastors to the Dominican Republic, providing support to Barnoldswick and working in Preston.

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.

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Activities

Church On The Street Ministries (COTS) operates as a Christian organisation and registered Charity with a core mission to support the most vulnerable members of our community. Located in Burnley town centre, our community hub offers a range of essential services. These include a community kitchen, staffed by dedicated volunteers, providing meals and beverages daily (Monday - Friday and Sunday mornings), as well as counselling and listening services, laundry and shower facilities, a clothing bank, and distribution of food parcels. Moreover, we collaborate with various partner organisations to host drop-in clinics aimed at enhancing the health and well-being of our community.

COTS services are delivered by a blend of paid staff and volunteers, many of whom have first-hand lived experience with substance misuse, mental health challenges, and homelessness. Additionally, we operate a recovery academy comprising programs such as The Exodus Project, The Genesis Project, Hope Mental Health group, and The Bible College.

Our outreach encompasses individuals facing homelessness, isolation, feelings of abandonment, and vulnerability, along with those on the path to recovery from substance addiction. We are dedicated to serving the marginalised segments of our community, providing them with support, resources, and a sense of belonging.

Our vision is to stand in the gaps of society, leading us to continuously adapt and expand our efforts to meet evolving needs. Through our work, we've witnessed individuals using our services embark on journeys of recovery, assisted vulnerable women escaping domestic violence to find safety, supported those grappling with mental illness in finding suitable medication, and fostered support networks for isolated individuals seeking connection and purpose.

In addition to our diverse range of programs and initiatives, we serve a hot lunch three times weekly to 50-70 individuals, along with daily breakfast options such as cereal, toast, or hot sandwiches (featuring bacon or sausage). Cold sandwiches (ham or cheese) are also available, alongside a variety of hot and cold beverages throughout the day. Our doors welcome between 60 and 100 people daily, depending on the array of services provided.

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● Tuesday Evening service at Preston which allows all pastors in training to prac�ce preaching and developing their presentation skills in a smaller more intimate service.

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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.

The work undertaken by COTS and the NHS Mental Health Team has been nationally and locally recognised, with the collaboration receiving two highly commended awards in recognition of the partnership and the feedback received from those who have accessed the service. COTS has a successful record of employing staff and volunteers who have lived experience of mental health issues. Working at the centre has been shown to improve well-being and instil a sense of purpose. Staff are trained in mental health first aid and have a pathway into secondary services on days that the mental health drop in isn’t operating. The Charity has recently set up an information sharing agreement with Probation services, we now have a referral pathway for probation officers to directly link their clients into COTS and the service that they may require. COTS works with other professional partners to coordinate and deliver training. An example of this was all staff and volunteers at COTS received suicide awareness training that was delivered by Pendleside Hospice.

Recently Inspire have been in to work alongside COTS on our Needle exchange programme, relaunching it and training more staff and volunteers to operate the service. Alongside this we distribute Naloxone to all those who are interested as part of our harm reduction work. It takes 2-3 minutes to train someone to use it and it has the potential to reverse an opioid overdose until paramedics arrive. We have seen this save lives and is a crucial step in the work we are doing.

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.

Our volunteers

Our volunteers are central to the work we do at Church on the Street and the employment of a new kitchen manager who graduated the Exodus Project has strengthened the leadership and support of the Burnley based volunteers. As a trauma informed organisation we are aware that the volunteers are on the frontline of many traumatic incidents and work face to face with our beneficiaries on a daily basis. With that in mind we have developed a new document titled “How a traumatic incident may affect you” which has been displayed around the “back of house” areas to encourage volunteers to reach out for support. We are in the process of developing new pathways to access support specifically for our volunteers to ensure their wellbeing is at the forefront of our practice.

Meet Chris

Meet Chris Brooks, a 46-year-old individual on a remarkable journey of redemption and transformation. Emerging from a challenging past where he spent 18 years entangled within the confines of prison due to struggles with substance abuse and the repercussions of his criminal behaviour, Chris has now embarked on a profound quest for change. Today, Chris has been deeply engaged in various voluntary roles, passionately contributing to initiatives aimed at uplifting others and fostering positive societal change. After volunteering with us for 8 months he has now secured a part time post here with Church on the

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Streets where he is now a valued member of the team who helps out on the floor and the daily grind of church on the street. He is in the process of training to be our volunteer coordinator and co-facilitating the Exodus Project. He dedicates his time to organisations such as COTS, Red Rose Recovery, Lancashire User Forum, and Roots Recovery Forum, actively participating in the design and implementation of rehabilitative systems for individuals grappling with complex challenges. At the heart of his endeavours

lies Chris's involvement with Church on the Street Ministries, where he plays a role in supporting Pastor Emma in the delivery of the Exodus Project - a transformative recovery program. Alongside this, he extends his support to the homeless and the most vulnerable segments of our community, embodying the spirit of compassion and empathy. Chris's narrative is not one of despair but of resilience and hope. Through public speaking engagements, including impactful sessions within the prison system and representing the Exodus Project at the Lancashire User Forum, Chris shares his inspiring journey of renewal, offering hope to thousands. His voice has resonated with audiences nationwide, having addressed over 80,000 individuals through National Prison Radio alongside Pastor Emma. In addition to his advocacy efforts, Chris actively contributes to initiatives like "From Harm to Hope" drug strategy and PRET, leveraging his first-hand experiences as an ex-prisoner to advocate for meaningful change within the prison system. Chris Brooks's story is a testament to the power of redemption, purpose, and the unwavering human

spirit. His journey from adversity to empowerment serves as a beacon of hope for those navigating similar paths. With gratitude for the opportunities bestowed upon him, Chris stands poised to continue making a profound impact, driven by a profound sense of purpose and the desire to transform lives.

Financial review

During the year the total income for the charity was £407,262 (2022: £411,836) consisting of £87,050 (2022: £14,742) restricted and £320,212 (2022: £397,094) unrestricted income. The total expenditure for the year was £513,715 (2022: £477,887) consisting of £24,633 (2022: £3,993) restricted and £489,082 (2022: £473,894) unrestricted expenditure. The deficit generated during the year was £106,453 (2022: deficit of £66,051).

At end of the year the total funds of the charity were £478,604 (2022: £585,057) consisting of £73,166 (2022: £10,749) restricted funds and £405,438 (2022: £574,308) unrestricted funds.

Income

The unrestricted income that the charity received in 2023 has come from a variety of sources. The general public have donated £178,033. Weekly church tithing from Preston and Burnley totalled £20,192 for the year. From donations from the general public and church tithing we have been able to claim £11,646 in Gift Aid. The COTS retail outlets, Charity Shop, Just for Kids, and Loaves & Fishes generated an income of £75,365 .

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The total restricted funds for 2023 is £87,050. The sources of restricted funds are donations from the general public of £13,000 including Gift Aid and grant funding of £74,050. We would like to thank all of our supporters for helping us to continue our work through these grants (see section 17 of the accounts for further details).

Expenditure

The total expenditure in 2023 £513,715 in 2023.

Employing an average of 12 staff during the year and managing over 60 volunteers cost £244,064 in 2023 which includes salaries of £235,618.

Other costs of the charitable activities of Church on the Street totalled £231,014 which includes premises costs of £120,119, food costs for the hub café and Loaves & Fishes of £16,517, funeral support £7,932, food bank £2,825 and outreach costs of £13,151 including delivery of food parcels and providing ad hoc items as needed.

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 by the charity and the sustainability of its different income streams. As of 31st December 2023, free reserves were £78,977. This figure excludes a designated fixed assets reserve of £326,461.

Related parties

In 2023 there were no related party transactions other than donations totalling £760, as described in note 10 in the accounts.

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.

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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:

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 25 / 10 / 2024 signed on their behalf by:

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 2023

I report on the accounts of the charity for the year ended 5 April set out on pages 10 to 24.

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:

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

  2. have not been met; or

  3. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Patrick Morrello ACA

Third Sector Accountancy Limited Holyoake House Hanover Street Manchester, M60 0AS

Date: 25 / 10 / 2024

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Church On The Street Ministries

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 December 2023

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
219,871
Charitable activities
4
24,976
5
75,365
Total income
320,212
Expenditure on:
Raising funds
6
38,637
Charitable activities
7
450,445
Total expenditure
489,082
8
(168,870)
Net movement in funds for the year
(168,870)
Reconciliation of funds
Total funds brought forward
574,308
Total funds carried forward
405,438
Net income/(expenditure) for the year
Other trading activities		 Restricted
funds
£
87,050
-
-
87,050
-
24,633
24,633
62,417
62,417
10,749
73,166		 Total funds
2023
£
306,921
24,976
75,365
407,262
38,637
475,078
513,715
(106,453)
(106,453)
585,057
478,604		 Unrestricted
funds
£
311,926
15,760
69,408
397,094
67,983
405,911
473,894
(76,800)
(76,800)
651,108
574,308		 Restricted
funds
£
14,742
-
-
14,742
-
3,993
3,993
10,749
10,749
-
10,749		 Total funds
2022
£
326,668
15,760
69,408
411,836
67,983
409,904
477,887
(66,051)
(66,051)
651,108
585,057

The statement of financial activities includes all gains and losses recognised in the year. The notes on pages 12 to 24 form part of these accounts.

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Church On The Street Ministries Charity number 1187927

Balance sheet as at 31 December 2023

----- Start of picture text -----
Note 2023 2022
£ £ £ £
Fixed assets
Tangible assets 13 326,459 255,008
Intangible assets 14 17,957 22,446
Total fixed assets 344,416 277,454
Current assets
Debtors 15 11,548 35,481
Cash at bank and in hand 134,190 284,008
Total current assets 145,738 319,489
Liabilities
Creditors: amounts falling
due in less than one year 16 (11,550) (11,886)
Net current assets 134,188 307,603
Total assets less current liabilities 478,604 585,057
Net assets 478,604 585,057
The funds of the charity:
Restricted income funds 17 73,166 10,749
Unrestricted income funds 18 405,438 574,308
Total charity funds 478,604 585,057
----- 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 12 to 24 form part of these accounts.

25 / 10 / 2024 Approved by the trustees on and signed on their behalf by:

Alastair Barrie (Trustee) Gavin Emberton (Treasurer, Trustee)

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Church On The Street Ministries

1 Accounting policies

Notes to the accounts for the year ended 31 December 2023

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).

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 2023 (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:

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%

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. Any depreciation is therefore immaterial. 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.

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 2023 (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 £834 at the year end, and this was paid in January 2024.

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 2023 (continued)

Donations
Gift aid
Tithe
Grants
Donations in kind
Total
4
Income from charitable activities
Charitable trading
Total		 Unrestricted
£
178,033
11,646
20,192
6,500
3,500
219,871
Unrestricted
£
24,976
24,976		 Restricted
£
10,500
2,500
-
74,050
-
87,050
Restricted
£
-
-		 Total 2023
£
188,533
14,146
20,192
80,550
3,500
306,921
Total 2023
£
24,976
24,976		 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

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2023 (continued)

Charity shops (and café income 2022)
Other income
6
Cost of raising funds
Staff and volunteer costs
Card/donation processing fees
Charity shop premises costs
Cost of goods sold
Marketing and advertising
Printing, postage and stationery
Administrative and sundry expenses
Legal and Other Professional Fees
Telephone
Depreciation		 Unrestricted
£
75,365
-
75,365
Unrestricted
£
2,245
6,957
25,711
-
50
-
105
920
1,271
1,378
38,637		 Restricted
£
-
-
-
Restricted
£
-
-
-
-
-
-
-
-
-
-
-		 Total 2023
£
75,365
-
75,365
Total 2023
£
2,245
6,957
25,711
-
50
-
105
920
1,271
1,378
38,637		 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

Note: The above costs are all related to the operation of two charity shops, and donation processing fees for the charity as a whole.

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2023 (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
Telephone
Printing, postage and stationery
Charitable activities (various)
Church Service Expenses
Conference & Events
Counselling Support & Supervision
Training
Professional fees
Bank charges
Depreciation
Profit and loss on disposal of asset
Restricted expenditure
Unrestricted expenditure
8
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation
Loss/(profit) on disposal of fixed assets
Operating lease rentals:
Property
Independent examiner's fee		 2023
£
244,064
5,847
7,930
65,408
23,245
31,466
3,306
3,896
3,754
1,415
33,168
1,798
214
650
-
17,846
1,116
29,955
-
475,078
24,633
450,445
475,078
2023
£
26,846
-
77,006
1,980		 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

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Church On The Street Ministries

9 Staff costs

Notes to the accounts for the year ended 31 December 2023 (continued)

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Pension costs		 2023
£
215,065
16,375
4,178
235,618		 2022
£
198,000
9,211
3,571
210,782

No employee had employee benefits in excess of £60,000 (2022: Nil).

The average number of staff employed during the period was 12 (2022: 12).

The average full time equivalent number of staff employed during the period was 8 (2022: 9).

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 £90,069 (2022: £86,854).

Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: Nil).

No trustee received travel and subsistence expenses during the year as part of their role as a trustee of the charity (2022:£Nil).

Aggregate donations from related parties were £760 (2022: £Nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

There were no other related party transactions during the year.

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 (2022: nil).

11 Government grants

The government grants recognised in the accounts were as follows:

Pendle Borough Council
Lancashire County Council
NHS Lancashire and South Cumbria ICB		 2023
£
-
-
35,000
35,000		 2022
£
1,845
3,000
-
4,845

There were no unfulfilled conditions and contingencies attaching to the grants.

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2023 (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

Cost
Additions
Depreciation
Charge for the year
Net book value
At 31 December 2022
At 1 January 2023
At 31 December 2023
At 31 December 2023
At 31 December 2023
At 1 January 2023		 Freehold land
and buildings
£
203,596
67,876
271,472
-
-
-
271,472
203,596		 Leasehold
improvements
£
25,839
-
25,839
12,919
12,920
25,839
-
12,920		 Equipment,
furniture and
fittings
£
50,012
26,921
76,933
11,520
13,488
25,008
51,925
38,492		 Vehicles
£
-
3,500
3,500
-
438
438
3,062
-		 £
279,447
98,297
377,744
24,439
26,846
51,285
326,459
255,008
Total

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2023 (continued)

14 Fixed assets: intangible assets

Website
Cost
£
22,446
22,446
Depreciation
-
Charge for the year
4,489
4,489
Net book value
17,957
22,446
15
Debtors
Trade debtors
Other debtors
Prepayments and accrued income
16
Creditors: amounts falling due within one year
Trade creditors
Other creditors and accruals
Deferred income
Taxation and social security costs
At 31 December 2023
At 31 December 2022
At 1 January 2023
At 31 December 2023
At 1 January 2023
At 31 December 2023		 2023
£
2,500
3,008
6,040
11,548
2023
£
621
5,298
1,538
4,093
11,550		 2022
£
3,380
3,300
28,801
35,481
2022
£
2,204
2,508
3,380
3,794
11,886

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2023 (continued)

17 Analysis of movements in restricted funds

Christmas donations
Food Bank donations
Pendle Borough Council
Souter Charitable Trust
Total
Duchy of Lancaster
NHS Lancashire and
South Cumbria ICB
Maurice & Hilda Laing
Charitable Trust
Lancashire County
Council
Alex Ferry Foundation
Inspire - Change Grow
Live
Benefact Trust
Private donors *
The Building Recovery
in Communities (BRiC)
Fund - via Red Rose
Recovery Lancashire		 Balance at 1
January
2023
£
-
-
42
-
2,876
-
2,290
-
-
1,038
-
4,503
-
10,749		 Income
£
5,050
8,000
-
3,000
-
12,000
-
10,000
35,000
-
13,000
-
1,000
87,050		 Expenditure
£
(5,050)
-
(42)
-
(330)
(4,629)
(2,290)
-
(6,583)
(206)
-
(4,503)
(1,000)
(24,633)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance at 31
December
2023
£
-
8,000
-
3,000
2,546
7,371
-
10,000
28,417
832
13,000
-
-
73,166

Note *

The charity is raising further funds and plans to have new lifts installed during 2024.

Comparative period

Souter Charitable Trust
Pendle Borough Council
Christmas donations
Food Bank donations
Total
Lancashire County
Council		 Balance at 1
January
2022
£
-
-
-
-
-
-		 Income
£
3,000
5,000
1,845
500
4,397
14,742		 Expenditure
£
(710)
(497)
(807)
(458)
(1,521)
(3,993)		 Transfers
£
-
-
-
-
-
-		 Balance at
31 December
2022
£
2,290
4,503
1,038
42
2,876
10,749

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2023 (continued)

Name of restricted fund Description, nature and purposes of the fund Alex Ferry Foundation towards refurbishment costs of the medical room Benefact Trust * grant towards cost of new lift to give disability access Christmas donations individual donors, donations to provide a Christmas meal on Christmas Day at COTS Duchy of Lancaster grant towards purchasing of stock for the food bank Food Bank donations various donations towards the food bank operation Inspire - Change Grow recruitment of COTS administration staff to enable increase in treatment Live numbers for Burnley and Preston Lancashire County grant towards purchasing of stock for the food bank Council Maurice & Hilda Laing grant towards cost of new lift to give disability access Charitable Trust * NHS Lancashire and grant funding towards Community Mental Health Transformation South Cumbria ICB Pendle Borough grant funding to cover the costs of providing healthy hot meals to children on Council the Healthy Activities and Food (HAF) programme Private donors * donations towards cost of new lift to give disability access Souter Charitable funding to cover the increased cost of purchasing perishable goods for use Trust within the COTS Hub Café The Building Recovery grant to contribute to costs of recovery programmes, contribution towards in Communities (BRiC) travel costs for "academy" students Fund - via Red Rose Recovery Lancashire

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Notes to the accounts for the year ended 31 December 2023 (continued)

18 Analysis of movement in unrestricted funds

Comparative period
Designated fixed
assets fund
Designated fixed asset
reserve
Designated church
refurbishment fund
General fund
General fund
Designated church
refurbishment fund		 Balance at 1
January
2023
£
239,300
80,000
255,008
574,308
Balance at
1 January
2022
£
651,108
-
-
651,108		 Income
£
320,212
-
-
320,212
Income
£
397,094
-
-
397,094		 Expenditure
£
(489,082)
-
-
(489,082)
Expenditure
£
(473,894)
-
-
(473,894)		 Transfers
£
8,547
(80,000)
71,453
-
Transfers
£
(335,008)
80,000
255,008
-		 As at 31
December
2023
£
78,977
-
326,461
405,438
As at 31
December
2022
£
239,300
80,000
255,008
574,308

Name of unrestricted fund General fund

Description, nature and purposes of the fund

The free reserves after allowing for all designated funds

Designated church These funds had been set aside to cover the cost of refurbishing the church refurbishment fund building. This has now been spent. Designated property The fixed assets are essential for the future operation of the charity and so are assets fund excluded from free reserves.

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2023 (continued)

Tangible fixed assets
Net current assets/(liabilities)
Total
Comparative period
Tangible fixed assets
Net current assets/(liabilities)
Total		 General
fund
£
17,955
61,022
78,977
General
fund
£
(57,554)
296,854
239,300		 Designated
funds
£
326,461
-
326,461
Designated
funds
£
335,008
-
335,008		 Restricted
funds
£
-
73,166
73,166
Restricted
funds
£
-
10,749
10,749		 Total 2023
£
344,416
134,188
478,604
Total 2022
£
277,454
307,603
585,057

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

----- Start of picture text -----
Property
2023 2022
£ £
Less than one year 23,496 49,733
One to five years 46,028 67,650
Over five years - -
69,524 117,383
----- End of picture text -----

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