## Ebenezer Chapel Walton CIO
Report and Accounts Year ended 31 December 2022
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **EBENEZER CHAPEL WALTON CIO**
## **LEGAL & ADMINISTRATIVE DETAILS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
ADDRESS FOR CORRESPONDENCE Ebenezer Chapel 227 Queens Drive Walton Liverpool L4 6SQ GOVERNING DOCUMENT Foundation CIO registered 23 June 2020 CHARITY REGISTRATION NUMBER 1190066 TRUSTEES RESPONSIBLE FOR Peter Gower MANAGING THE CHARITY Joshua Uitterdijk Paul Hincks Neil Wright Alice Hincks INDEPENDENT EXAMINER Ajay Rajani FCIE Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
## **INDEX**
Page 1 Legal & Administrative Details Pages 2-12 Trustees' Report Page 13 Independent Examiner's Report Page 14 Receipts and Payments Account Page 15 Statement of Assets & Liabilities Page 16 Notes to the Accounts
Page 1
## **Trustees’ Annual Report for the period**
**From 1st January 2022 To 31st December 2022**
## **Charity name: Ebenezer Chapel Walton CIO**
## **Charity registration number: 1190066**
## **Objectives and Activities**
||||
|---|---|---|
||SORP reference||
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|(1)
The advancement of the Christian faith
for the benefit of the public in
accordance with the statement of faith
appearing in the schedule.
(2)
Such other charitable purposes as shall,
in the opinion of the charity trustees,
further the work of the church.|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and 1.19|The church engages in a number of different
activities in relation to these purposes:
- Public Sunday services, including a
children’s Sunday school.
- Most of our Sunday services have also
been live-streamed online.
- Pastoral visitation and counselling.
- Youth and children’s groups on a Tuesday
and Saturday evening,
- Parent & Toddler group
- Craft Night
- Breakfast club
- Mission and evangelism through church
members’ daily lives, and special events
(e.g. carol service at Christmas, Hope
Explored course).
- Midweek Gospel Communities sharing a
meal, praying and studying the Bible
together.
- Monthly Gospel Community Collectives
where we pray for the work of the church
and our partners.
- Giving to mission partners.|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public benefit|Para 1.18|The Trustees have had regard to the
guidance issued by the Charity Commission
on public benefit.|
Page 2
## **Additional information (optional)** You may choose to include further statements where relevant about:
||||
|---|---|---|
||SORP reference||
|Policy on grant making.|Para 1.38|1) Gospel partnership fund - this is used to
give money to support other people and
organisations in the UK and across the
world in their mission to make disciples of
all nations. Church members may apply to
this fund if they require help to fund
themselves doing something like this - e.g.
serving on a summer camp. This is
assessed on a case-by-case basis, but
the Trustees have particular regard to
anyone serving with one of our mission
partners, or in our 5 mission priority areas.
2) Hardship / Benevolent fund - open to
church members and people in the
community who are in need of short-term
financial help. This fund is also used to
pay summer camp fees for children or
young people when they would otherwise
struggle to afford it. Applications are
assessed on a case-by-case basis by the
Trustees.
3) The Training fund has several regular
contributors and is available for those
within the church who wish to access
training in order to serve the church better.|
|Policy on social investment
including program related
investment|Para 1.38|N/A|
Page 3
||||
|---|---|---|
|Contribution made by
volunteers.|Para 1.38|As a church, we depend on church members
to volunteer their time and energy to run the
various ministries of the church and most of
the upkeep of the building. The Trustees are
enormously grateful to all those who continue
to serve Jesus and his people in the church
here.
The Trustees wish to express their thanks to
our whole church family who come each
week to worship the Lord Jesus Christ,
encourage, love and serve the other
members in a variety of ways, and welcome
newcomers.
We also want to particularly thank all those
volunteers whose work enables us to meet
as a church each week on a Sunday -
leading the church’s music, teaching children
in the Sunday school, serving tea or coffee,
running the AV or live-stream, leading,
reading, praying, or preaching. We’re also
grateful to those who host church activities in
their homes, cooking food, showing
hospitality, giving lifts to others.
We also want to express our gratitude to
those who organise the various ministries of
the church through the week - the weekly
parent & toddler group, the Craft night, the
youth ‘Lighthouse’ groups, the youth Gospel
Community, the Breakfast Club, the kids
Sunday school, and in many other ways as
well.|
|Other||The CIO is the corporate trustee for
Ebenezer Chapel Walton Trust and has
continued to maintain the building on
Queen’s Drive as a place of worship for the
public benefit. The building has been hired
out regularly to a Baby Bloom Group for the
benefit of the community, and the income
received has helped us with the rising fuel
costs.|
Page 4
## **Achievements and Performance**
||||
|---|---|---|
||SORP reference||
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|We are grateful again for how the Lord has
helped us through another year.
Through our regular Sunday services we’ve
been able to proclaim the good news about
Jesus to many people. In 2022, we preached
through Philemon, Haggai, the Apostles’
Creed, Judges and Ruth, Psalms 5-8,
Genesis 1-11 and Luke 1-2, seeing Jesus in
the whole Bible, being reminded of his love
and power to save us.
In our Gospel Communities we talked about
our evangelism together using the Passion
for Life videos and resources, we talked
about our Discipleship (based on a book
called ‘Following Jesus’), and we did a Bible
overview series called ‘God’s Big Picture’.
Through these, church members have been
encouraged in their own walk with the Lord
and helped to build relationships and reach
out to others. We have also been able to help
some new people as they have come along
and heard about Jesus and seen how he is
able to work in their lives too.
We were delighted to welcome 6 new
members, including two who were baptised
after coming to faith in Jesus. We also held
funerals for 3 church members, supporting
their families before and afterwards.
Many people have also had the opportunity
to hear about Jesus through the various
activities the church runs. In January we ran
Hope Explored for people wanting to find out
more about Jesus. Parents with young
children have been able to hear about Jesus
in conversation with the church mums who
run the Parent & toddler group; many young
people and their families have heard about
Jesus through the Tuesday night ‘Lighthouse’
groups; and we have had guests at Sunday
services, midweek Gospel Communities, and
other events. For example, this Christmas we
ran a Christmas fair and a carol service
where many people from our community
were welcomed and given an opportunity to
get to know the church and hear about
Jesus.|
Page 5
The church has given out a few food parcels and a small amount of financial help to people in the area in need, seeking to demonstrate the love and care of Jesus towards people in need. This year we were pleased to take on Maritime Christian Ministries as one of our Gospel Partners in addition to those we already have. We give a small amount and pray regularly for the work of reaching seafarers with the gospel when they stop at the Port of Liverpool.
## **Additional information (optional)**
You may choose to include further statements where relevant about:
||||
|---|---|---|
|Achievements against
objectives set.|Para 1.41|No objectives were set.|
|Performance of fundraising
activities against objectives
set|Para 1.41|Our fundraising income was slightly more
than expected.
We were glad to receive substantial income
from FIEC towards the employment of an
additional worker for the church.|
|Investment performance
against objectives|Para 1.41|N/A|
|Other||The charity was able to make a contribution
from the training fund towards a church
member taking a biblical counselling course.|
Page 6
## **Financial Review**
|**inancial Review**|||
|---|---|---|
||||
|Review of the charity’s
financial position at the end of
the period|Para 1.21|During the year the charity received £84,399
and spent £59,051 on its activities. At the
end of the year the amount held by the
charity was £99,859. This includes £20,303
in the general fund. The charity holds
£42,448 in restricted funds, of which £32,700
are from grants for the employment costs of
a women’s worker. £37,109 are designated
funds, of which £36,439 have been set apart
for building related costs.|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|It is our policy to maintain unrestricted
undesignated cash at no less than £16,000,
which equates to about three months'
running costs, so that the charity could
continue to operate should income or
expenditure vary adversely. If we were to go
below this limit, we would take steps to
reduce any unnecessary spending, and
inform the church members and any staff of
the financial situation.|
|Amount of reserves held|Para 1.22|At the year end, the charity had £20,303
(2021: £57,095) in undesignated,
unrestricted cash held in reserves. The
amount of undesignated cash has been
reduced, by transferring £41,630 into
designated funds, in order to maintain a fund
available for building improvements should
this become feasible.|
|Reasons for holding zero
reserves|Para 1.22|n/a|
|Details of fund materially in
deficit|Para 1.24|n/a|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|The trustees are confident that the charity
can continue to operate for the next 12
months.|
Page 7
## **Additional information (optional)** You may choose to include further statements where relevant about:
||||
|---|---|---|
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|We are thankful for the church members who
give regularly and provide for the financial
needs of the church. We received a grant
from The Fellowship of Independent
Evangelical Churches towards the
employment of a women’s worker.|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|n/a|
|A description of the principal
risks facing the charity|Para 1.46|Risk assessments are carried out when a
new activity is started and reviewed as
necessary. Measures are taken to mitigate
risks in order to protect the charity’s
operations, finances and reputation.|
|Other||n/a|
## **Structure, Governance and Management**
||||
|---|---|---|
|Description of charity’s
trusts:||The charity is the corporate trustee of
Ebenezer Chapel Walton Trust and is
therefore responsible for the maintenance of
the building at 227 Queen’s Drive as a place
of worship.|
|Type of governing document|Para 1.25|CIO Foundation document, including
Statement of Faith in the schedule.|
|How is the charity
constituted?|Para 1.25|CIO|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|The existing trustees act in consultation with
the wider church membership to appoint
Trustees.
The CIO usually appoints all the formally
appointed church leaders as Trustees. No
new leaders were appointed this year.|
Page 8
**Additional information (optional)** You may choose to include further statements where relevant about:
||||
|---|---|---|
|Policies and procedures
adopted for the induction
and training of trustees|Para 1.51||
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|The church is affiliated to North-West
Gospel Partnership, a regional network of
evangelical churches.
The church is also affiliated to the
Fellowship of Independent Evangelical
Churches, a national body of independent
evangelical churches.|
|Relationship with any related
parties|Para 1.51||
|Other|||
## **Reference and Administrative details**
|||
|---|---|
|Charity name|Ebenezer Chapel Walton CIO|
|Other name the charity uses||
|Registered charity number|1190066|
|Charity’s principal address|Ebenezer Chapel
Queen’s Drive
Walton
L4 6SQ|
|||
Page 9
## **Names of the charity trustees who manage the charity**
||||||
|---|---|---|---|---|
|1
2
3
4
5|**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year**|**Name of person (or body)**
**entitled to appoint trustee**
**(if any)**|
||Peter Gower|Secretary|||
||Neil Wright|Chair|||
||Paul Hincks||||
||Josh Uitterdijk||||
||Alice Hincks|Treasurer|||
– Corporate trustees names of the directors at the date the report was approved
**Director name**
## Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
Page 10
## **Funds held as custodian trustees on behalf of others**
|||
|---|---|
|Description of the assets held
in this capacity|1.
The charity holds a small amount of money (£35 at
the year end) as agent for Merseyside Christian
Youth Camps. This is money paid by children who
come to the church for their camp fees and is either
forwarded to camp or returned.
2.
The charity is the corporate trustee of the Ebenezer
Chapel Walton Trust, which owns the Chapel at 227
Queen’s Drive and has responsibility for maintenance
and insurance.
3.
£222 was received from the Christmas fair and was
kept in the bank for safekeeping until it could be sent
to MACS Malawi.|
|Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|1. Merseyside Christian Youth Camps is a Christian
Charity which runs camps for children. Many of our
young people attend and some find it helpful to be
able to pay for it in small installments rather than at
once. The church facilitates this.
2. Ebenezer Chapel Walton Trust is a Christian Charity
holding the property at 227 Queen’s Drive. This
church building is currently used by the church.
3. MACS Malawi is a Christian organisation based in
the UK that supports Christian work in Malawi.|
|Details of arrangements for
safe custody and segregation
of such assets from the
charity’s own assets|1. Individual records are kept for each child who pays
for camp through the church.
2. The CIO makes sure that the property owned by
Ebenezer Walton Trust is adequately insured. No
specific arrangements for segregation are needed as
the CIO does not own any property of its own.|
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
|**Additional information (optional)**
**Names and addresses of advisers (Optional information)**|**Additional information (optional)**
**Names and addresses of advisers (Optional information)**|**Additional information (optional)**
**Names and addresses of advisers (Optional information)**|
|---|---|---|
|**Type of**
**adviser**
**Name**
**Address**|||
||||
||||
||||
||||
|**Name of chief executive or names of senior staff members (Optional information)**|||
Page 11
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Neil Wright Alice Hincks Full name(s)** Neil Wright Alice Hincks **Position (eg Chair Treasurer Secretary, Chair, etc) Date 24 September 2023**
Page 12
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **EBENEZER CHAPEL WALTON CIO**
I report to the trustees on my examination of the accounts of Ebenezer Chapel Walton CIO ('the charity') for the year ended 31 December 2022 on pages 14 to 16 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: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. 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.
## **Ajay Rajani**
Ajay Rajani FCIE Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: 29 September 2023
Page 13
## **EBENEZER CHAPEL WALTON CIO**
## **RECEIPTS AND PAYMENTS ACCOUNT**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
||||||Unrestricted|Funds|||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||General|Designated||Restricted|||
||||||Funds||Funds|Funds|2022|2021|
|||||Notes|£||£|£|£|£|
|**_Income receipts_**|||||||||||
|Gifts, donations and legacies|||||45,883||530|10,247|56,660|46,820|
|Gift aid|||||-||-|-|-|4,689|
|Grants|||||361||-|20,000|20,361|13,850|
|Income from toddler and youth||activities|||-||3,398|-|3,398|900|
|Letting of facilities|||||-||3,718|-|3,718|1,100|
|Interest|||||178||84|-|262|4|
||||||46,422||7,730|30,247|84,399|67,363|
|**_Capital and similar receipts_**|||||||||||
|Cash received from predecessor charity*|||||-||-|-|-|54,597|
|**_Total receipts_**|||||46,422||7,730|30,247|84,399|121,961|
|**_Payments_**|||||||||||
|Payments
in
relation
to
activities undertaken directly||charitable||2|38,544|14,084||1,483|54,111|49,653|
|Grants
paid
in
relation
to
activities undertaken by others||charitable||3|2,740||-|2,200|4,940|2,540|
|**_Total payments_**|||||41,284|14,084||3,683|59,051|52,193|
|Net
of
receipts
/
(payments)
transfers|||before||5,138||(6,354)|26,564|25,348|69,767|
|Transfers between funds||||5|(41,930)|41,930||-|-|-|
|**Net movement in funds**|||||(36,792)|35,576||26,564|25,348|69,767|
|Cash funds as at last year|end||||57,095||1,533|15,884|74,512|4,745|
|**Cash funds at this year end**||||A|20,303|37,109||42,448|99,859|74,512|
*On 1st January 2021 the Trustees of Ebenezer Chapel Trust transferred its cash and bank balances to the CIO, which is continuing the church’s activities.
The notes on page 16 form part of these accounts.
Page 14
## **EBENEZER CHAPEL WALTON CIO**
## **STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2022**
|**A Cash funds**
CIO CAF Gold
CIO CAFCash
Trust CAFCash
Trust CAF Gold
TSB Youth
Toddler Cash
Youth Cash|General
Designated
funds
funds
£
£
12,488
11,918
6,845
-
-
8,819
-
15,702
970
669
-
1
-
-
**20,303**
**37,109**
Unrestricted Funds|Restricted
funds
£
36,764
-
4,868
-
816
-
-
**42,448**|2022
£
61,170
6,845
13,687
15,702
2,455
1
-
**99,859**|2021
£|
|---|---|---|---|---|
|||||11,001
20,972
15,010
25,627
1,625
14
263|
|||||**74,512**|
The charity has assisted a youth camp and, as the youth camp's agent, received £1,325 and made payments of £1,325. At the year end the charity held £35 (2021: £35) for the youth camp. These transactions have been excluded from the Receipts and Payments Account and the cash held for the youth camp at the year end is excluded from the above cash funds. The charity also received £222 as agent for another charity and held this balance at the year end; this is also excluded from the above cash funds.
## **B Other monetary assets**
|Gift aid due to charity
**C Liabilities**
Pension due
Fee for Independent Examination
**D Assets retained for charity's own use**
Equipment
Furniture and fittings|19,782
**19,782**
317
1,020
**1,337**|120
**120**
-
-
**-**|693
**693**
-
-
**-**|20,595
**20,595**
317
1,020
**1,337**
Fund to
which asset
belongs
unrestricted
unrestricted|10,389|
|---|---|---|---|---|---|
||||||**10,389**|
||||||304
1,020|
||||||**1,324**|
|||||||
From 1st January 2021 the Trustees of Ebenezer Chapel Trust transferred its cash and bank balances to the CIO to continue the church’s activities. On 4th August 2021 the CIO also became the sole corporate trustee of Ebenezer Chapel Trust and the instrument that brought this about was a Vesting Declaration By Way of Deed. The Trust continues to own Ebenezer Chapel (at Queens Drive, Walton) and it's Trust Deed governs the use of the Chapel, which the CIO uses for many of its activities. The CIO is responsible for insuring the Chapel and for its upkeep. The Chapel and its contents are insured for just under £2,250,000; the market value of the Chapel may differ materially from its insured value.
## **E 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:
## **Neil Wright**
___________________________________Neil Wright Date: 24 September 2023 .............
## **Alice Hincks**
Alice Hincks
The notes on page 16 form part of these accounts.
Page 15
## **EBENEZER CHAPEL WALTON CIO**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **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.
On 1st January 2021 the Trustees of Ebenezer Chapel Trust transferred its cash and bank balances to the CIO, which is continuing the church’s activities.
|**2**
**Payments in relation to charitable activities undertaken directly**
Pastoral services
Training
Work among the young
Outreach activities
Maintenance of buildings & equipment
Minor equipment
Light, heat & water
Insurance
Administrative expenses
Legal and professional fees
Independent examiner's fees
**3**
**Grants paid in relation to charitable activities undertaken by oth**
Toxteth Women's Centre
Small grants to other charities and organisations|Unrestricted Fun
General
funds
£
30,923
-
160
938
-
2,707
-
-
1,977
348
1,490
38,544
**ers**
500
2,240
2,740|ds
Designated
funds
£
-
-
3,511
-
4,198
-
3,658
2,717
-
-
-
14,084
-
-
-|Restricted
Funds
£
-
826
197
460
-
-
-
-
-
-
-
1,483
2,200
-
2,200|Total
2022
£
30,923
826
3,868
1,398
4,198
2,707
3,658
2,717
1,977
348
1,490
54,111
2,700
2,240
4,940|Total
2021
£|
|---|---|---|---|---|---|
||||||29,394
706
1,683
767
4,502
1,161
2,639
2,522
1,884
3,555
840
|
||||||49,653|
||||||500
2,540|
||||||2,540
|
## **4 Transactions with related parties**
Peter Gower served as church pastor and was paid a gross salary of £27,898 (2021: £26,467) and benefited from employer's pension contribution of £2,232 (2021: £2,142) 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_**
**_Designated funds_**
Building Fund (for the upkeep of the Chapel)
Youth Fund
Toddlers Fund
**_Restricted funds_**
Training Fund
Worker Support Fund
Women's Worker Support Fund
Garden Fund
Chapel Trust Fund (for the upkeep of the Chapel)
Camp Fund
Giving Sunday Fund (to help support other local charities)
**Total funds**|Opening
balance
£
**57,095**
1,100
418
14
**1,533**
2,613
5,000
7,700
571
-
-
-
**15,884**
**74,512**|Receipts
£
**46,422**
4,282
3,251
197
**7,730**
2,114
-
20,000
-
4,868
1,015
2,250
**30,247**
**84,399**|Payments
£
**(41,284)**
(10,573)
(3,300)
(211)
**(14,084)**
(826)
-
-
(197)
-
(460)
(2,200)
**(3,683)**
**(59,051)**|Transfers
£
**(41,930)**
41,630
300
-
**41,930**
-
-
-
-
-
-
-
**-**
**-**|Closing
balance
£
**20,303**
36,439
669
1|
|---|---|---|---|---|---|
||||||**37,109**|
||||||3,901
5,000
27,700
374
4,868
555
50
|
||||||**42,448**|
||||||**99,859**|
Page 16