Longmeadow Evangelical Church CIO
Report and Accounts Year ended 31 December 2023
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
LONGMEADOW EVANGELICAL CHURCH CIO
LEGAL & ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 DECEMBER 2023
ADDRESS FOR CORRESPONDENCE Oaks Cross Broadwater Stevenage Hertfordshire SG2 8LT GOVERNING DOCUMENT CIO - Constitution dated 07 Apr 2020 CHARITY REGISTRATION NUMBER 1188950 TRUSTEES RESPONSIBLE FOR Wayne Campbell MANAGING THE CHARITY John Cooper Ben Epps Russell Knell James Thompson John Remison - appointed June 2024 CUSTODIAN TRUSTEES FIEC Limited 39 The Point Market Harborough LE16 7QU BANKERS CAF Bank Redwood Bank 25 Kings Hill Avenue The Nexus Building Kings Hill Broadway West Malling Letchworth Garden City Kent Hertfordshire ME19 4TA SG6 3TA INDEPENDENT EXAMINER Archie McDowall BA, CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB INDEX Page 1 Legal & Administrative Details Pages 2- 4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Page 8 Notes to the Accounts
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LONGMEADOW EVANGELICAL CHURCH CIO
REPORT OF THE TRUSTEES
FOR THE YEAR END 31 DECEMBER 2023
The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 December 2023.
Legal Status
Longmeadow Evangelical Church was registered as a Charitable Incorporated Organisation on 7 April 2020, Charity Number 1188950.
Longmeadow Evangelical Church was constituted in 1959 as a church and was governed by the Constitution and Notes adopted on 24 October 1959, and amended on 15 September 1962. A new constitution and church practices was adopted on 2 December2008. The church was registered as a charity on 3 February 2010. A new constitution establishing a Charitable Incorporated Organisation (CIO) was approved by the Charity Commission on 7 April 2020.
Objects of the charity
The charity, which is a church, is governed by a Constitution and is constituted as a charitable incorporated organisation. The charity's principal objects, as set out in its governing document, are:
1) the advancement of the Christian faith in accordance with the Basis of Faith primarily but not exclusively within Stevenage and the surrounding neighbourhood; and
2) such other charitable purposes as shall, in the opinion of the members of the Church in general meeting, further the work of the Church.
Aims and Organisation
Longmeadow Evangelical Church is a fellowship of believers in the Lord Jesus Christ gathering together in His Name in the Longmeadow neighbourhood of Stevenage and affiliated to the Fellowship of Independent Evangelical Churches (FIEC). We are a gathering of ordinary people who by faith in Jesus have been adopted by God our Father. So with prayer and love we seek to: listen to His voice in the Bible, serve one another, and share His good news in the power of the Holy Spirit. Longmeadow Evangelical Church; it’s trustees, elders and members are committed to following these New Testament principles.
Our vision is to encourage and serve one another so that we grow in our love for God and make the most of where He has placed each of us; to support and mentor members in training for gospel work; to plant a new church or revitalise an existing church, as the Lord grants the opportunity.
The church employs two full-time pastors, two part-time pastoral worker to assist primarily with ministry to women, and one part-time church administrator.
The two pastors are also elders and trustees of the church. The elders are required by constitution to call a meeting of the members to conduct Church Business at least once in each quarter of the year.
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Summary of the charity's main activities and achievements
The church seeks to fulfil its charitable object of advancing the Christian faith in accordance with its Basis of Faith in the following ways which bring benefit to the community of Stevenage in which it is situated.
Every Sunday the Church holds two services of worship at its Oaks Cross building which include preaching and/or Bible teaching; age-related activities are also provided in the morning for children and teenagers. All of these meetings are open to the general public, whom we regularly invite by word of mouth and through door to door leaflets and visitation.
Our weekday activities for children include an evening group for 6 to 11 year olds, and an evening group for those aged 11 to 16.
Home groups are also held on various days and evenings during the week.
This year we began two new regular activities:
1) Going into a local nursing home to run monthly services of worship for the benefit of residents and staff; and
2) Community Lunches: Putting on regular free hot lunches for anyone to come and attend. These have been greatly appreciated by those attending and have seen increasing demand as time has gone on.
The pastors of the Church take funeral services for deceased members of the community who are not members of, nor attend, this Church. From time to time we engage in various activities such as family fun days which are for the benefit of all members of the public. The Church building is regularly used as a public polling station by Stevenage Borough Council.
The Church assists with the religious education of local school children, with the pastors taking assemblies in local primary schools.
We support the local branch of Good News for Everyone!, which has as its main activity the distribution of Bibles to local Year 7 school children, hotels, sheltered accommodation for senior citizens and hospitals.
The Church promotes the spread of Biblical Christianity which has brought significant public benefit to society. Some of the Church's current members are former offenders and addicts whose lives have been dramatically changed for the benefit of society.
The Church also seeks to fulfil its charitable objects by supporting a number of overseas missionaries working in various countries in relief, education and other Christian activities. In times of disaster the Church also facilitates the collection and sending of funds to various parts of the world where the Church has contacts for emergency relief.
We continue to make use of internet technologies to allow engagement with those unable to attend inperson meetings. Sunday services are live-streamed, a number of our small groups have opted to continue to meet online, and our quarterly members’ meetings are now held in a hybrid format – allowing members attending both in-person and online to engage in the decision making of the church.
These activities are made possible through the voluntary support of the members and friends.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
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Financial review
We are grateful to the Lord for meeting our financial needs.
We were able to continue our financial support to our mission partners who are serving the Lord both in the UK and in other parts of the world.
During this period total income was £144,001, and total expenditure was £125,422. This meant cash funds held by the charity was £67,675, of which £67,478 is unrestricted and can be used for any charitable purpose.
Once again we want to express our gratitude to all church members who have given so generously towards the work at Longmeadow. Most of all we want to give thanks to God for all his blessings and provision for yet another year.
Second Pastoral Worker
Our surplus in funds this year enabled us to be in the position to appoint a second part-time pastoral worker to increase the amount of pastoral support that we’re able to give to ladies and young people both within the church, and with whom we’re in contact with through the regular activities we run. Currently this position is for a fixed-term to the end of 2024, but we hope that finances will allow this to be made a permanent position.
Reserves policy
The Church seeks to retain reserves at a level which will enable it to continue its activities. Given current regular obligations we seek to hold minimum reserves of £30,000 (which equates to about 3 months’ of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. The unrestricted reserves of the fellowship at the year end were £67,478.
Governance
The trustees are those who exercise oversight as elders within the church. New elders are appointed by nomination of the elders from the membership of the church and subject to the approval of the church membership at a business meeting of the church. Each elder is required to be fully in agreement with the Basis of Faith.
Risk statement
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
Responsibilities of trustees
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the trustees and signed on their behalf by:
James Thompson
James Thompson (Sep 4, 2024 20:34 GMT+1)
James Thompson
Sep 4, 2024 Date:_____
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INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
LONGMEADOW EVANGELICAL CHURCH CIO
I report to the trustees on my examination of the accounts of Longmeadow Evangelical Church CIO ('the charity') for the year ended 31 December 2023 on pages 6 to 8 following.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in accordance with section 130 of the 2011 Act; or
-
the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Archie McDowall
Archie McDowall (Sep 6, 2024 15:03 GMT+1)
Archie McDowall BA, CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: Sep 6, 2024
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LONGMEADOW EVANGELICAL CHURCH CIO
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
| Notes Income receipts Gifts and donations Gift Aid Recovered Other Letting of facilities Interest Total receipts Payments 2 3 Total payments Transfers between funds 5 Net movement in funds Cash funds as at last year end Cash funds at this year end A Net of receipts / (payments) before transfers Grants paid in relation to charitable activities undertaken by others Payments in relation to charitable activities undertaken directly |
General Funds £ 119,575 21,777 1,187 553 806 143,898 143,898 104,374 21,048 125,422 18,476 - 18,476 49,002 67,478 |
Restricted Funds £ 103 - - - - 103 103 - - - 103 - 103 95 197 |
2023 £ 119,677 21,777 1,187 553 806 144,001 144,001 104,374 21,048 125,422 18,579 - 18,579 49,097 67,675 |
2022 £ |
|---|---|---|---|---|
| 112,313 18,178 561 565 350 |
||||
| 131,967 | ||||
| 131,967 | ||||
| 110,835 21,511 |
||||
| 132,346 | ||||
| 378 - - |
||||
| (378) 49,475 |
||||
| 49,097 |
The notes on page 8 form part of these accounts.
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LONGMEADOW EVANGELICAL CHURCH CIO
STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
| Notes A Cash funds CIO Current Redwood 35 Day B Other monetary assets Gift aid due to charity Other debtors C Liabilities Pension due HMRC Payments Fee for Independent Examination D Assets retained for charity's own use Property Equipment, Furniture and Fittings |
General funds £ 40,808 26,670 67,478 4,820 475 5,295 494 1,932 1,080 3,506 3,506 |
Restricted funds £ 197 - 197 - - - - - - - - |
2023 £ 41,005 26,670 67,675 4,820 475 5,295 494 1,932 1,080 3,506 3,506 Fund to which asset belongs unrestricted unrestricted |
2022 £ |
|---|---|---|---|---|
| 23,162 25,934 |
||||
| 49,097 | ||||
| 5,182 - |
||||
| 5,182 | ||||
| 471 1,795 960 |
||||
| 3,226 | ||||
| 3,226 | ||||
| £ 1,233,125 84,911 |
The trustees have used insurance values as an approximation for current values.
F Guarantees and secured debts
The charity has not given any guarantees and has not provided its assets as security for any liabilities.
The accounts were approved by the trustees and signed on their behalf by:
| _____ Date:_____ Russell Knell Russell Knell (Sep 4, 2024 17:32 GMT+1) Russell Knell Sep 4, 2024 |
W Campbell (Sep 4, 2024 17:21 GMT+1) W Campbell |
|---|---|
| Wayne Campbell |
The notes on page 8 form part of these accounts.
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LONGMEADOW EVANGELICAL CHURCH CIO
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
1 Accounting policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| 2 Payments in relation to charitable activities undertaken directly Care Ministry Activities Office/General Administrative Expenses Accounts Preparation & Independent Examination Payroll Expenses Premises Costs Insurances Utilities Staff Costs 3 Grants paid in relation to charitable activities undertaken by others Grants to other charities and organisations SIM International Africa Inland Mission OMF International FIEC Other small grants to organisations Grants to individuals |
General funds £ 1,866 5,674 2,337 960 87,779 941 1,499 2,881 438 104,374 5,521 4,037 2,850 1,680 1,806 5,154 21,048 |
Restricted Funds £ - - - - - - - - - - - - - - - - |
Total 2023 £ 1,866 5,674 2,337 960 87,779 941 1,499 2,881 438 104,374 5,521 4,037 2,850 1,680 1,806 5,154 21,048 |
Total 2022 £ |
|---|---|---|---|---|
| 5,136 4,519 2,402 2,220 83,123 8,763 1,453 2,711 507 |
||||
| 110,835 | ||||
| 5,154 4,554 3,000 1,555 1,906 5,342 |
||||
| 21,511 |
4 Transactions with related parties
Ben Epps and Russell Knell served as church pastors and were paid a gross salary of £36,251 and £36,191 (2022: £34,816 and £34,738) respectively and each benefited from employer's pension contribution of £1,448 (2022: £1,390) for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document.
5 Movement of funds
| General funds Restricted funds Holiday Club Xmas Offering Fund Total funds |
Opening balance £ 49,002 95 - 95 49,097 |
Income Receipts £ 143,898 - 103 103 144,001 |
Payments £ (125,422) - - - (125,422) |
Transfers £ - - - - - |
Closing balance £ 67,478 95 103 |
|---|---|---|---|---|---|
| 197 | |||||
| 67,675 |
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