Ebenezer Chapel Walton CIO
Report and Accounts Year ended 31 December 2023
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
EBENEZER CHAPEL WALTON CIO
LEGAL & ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 DECEMBER 2023
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 2-11 Trustees' Report Page 12 Independent Examiner's Report Page 13 Receipts and Payments Account Page 14 Statement of Assets & Liabilities Page 15 Notes to the Accounts
Page 1
Trustees’ Annual Report for the period
From 1st January 2023 To 31st December 2023
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 partic- ular, the activities, projects or services identified in the ac- counts. |
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 group for children. - Most of our Sunday services have also been live-streamed online. - Pastoral visitation and counselling. - Youth group on a Tuesday and Saturday evening. - Monthly drop-in for primary school kids and their parents on a Tuesday evening. - Parent & Toddler group - Craft Night - Breakfast club - Mission and evangelism through our 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. - Women’s Bible study group at advent - Monthly Gospel Community Collectives where we pray for the work of the church and our partners. - Giving to mission partners. - Supporting church members in being trained and equipped for doing the work of ministry. |
Page 2
Statement confirming whether Para 1.18 The Trustees have had regard to the the trustees have had regard guidance issued by the Charity Commission to the guidance issued by the on public benefit. Charity Commission on public benefit
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) Generosity 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 in- cluding program related invest- ment |
Para 1.38 | N/A |
Page 3
| Contribution made by volun- teers. |
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 the Lord for all those who continue to serve Jesus and his people in the church here. The Trustees wish to express their thanks to the whole church family who gather each week to worship the Lord Jesus Christ, encourage, love and serve one another in a variety of ways, and welcome guests, visitors and 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’ group, 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 is designated towards the costs of running and maintaining the building. |
Page 4
Achievements and Performance
| SORP reference |
||
| Summary of the main achievements of the char- ity, identifying the differ- ence 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 2023, we preached through our church’s Vision and Values, 2 Peter, Luke 3-9 (the latter chapters were preached by a group of men in the church being trained in preaching and teaching), Habakkuk, and a series on the Doctrine of God and the Incarnation entitled ‘5 Things God Can’t Do.’ Each week we have been blessed by God speaking to us through his word by the power of the Holy Spirit, enabling us to behold Christ and be reminded of his amazing love and glorious salvation. In our Gospel Communities we read a book together called ‘Side by Side’ to help us grow in being helped by others, and offering help to others as we seek to follow Jesus. We worked through a series of studies looking at the Trinity, Habakkuk, and 1 John. 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 4 new members, including one who was baptised after coming to faith in Jesus. We also held funerals for 3 church members, and someone from the community who was not a member of the church; supporting their families before and afterwards. We were also able to appoint a new member of staff on 1st July to contribute to the church’s ministry. Janette has joined the church as a women's worker, with the aim of multiplying our discipleship, training, and evangelism among women. 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. |
Page 5
SORP reference For example, this Christmas we ran a Christmas fair, a Christingle service, 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. The church has been able to give away 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 delighted to continue to give to support the work of our gospel partners.
Additional information (optional)
You may choose to include further statements where relevant about:
| Achievements against objec- tives set. |
Para 1.41 | No objectives were set. |
| Performance of fundraising ac- tivities against objectives set |
Para 1.41 | No objectives set. |
| 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 studying with Moore Theological College, Sydney. |
Page 6
Financial Review
| Financial Review | ||
|---|---|---|
| Review of the charity’s finan- cial position at the end of the period |
Para 1.21 | During the year the charity received £89,673 and spent £72,352 on its activities. The cash surplus for the year was £17,321 and at the end of the year the amount held by the charity was £117,180. This includes £60,177 in the general fund and a further £36,115 are designated funds, of which £36,056 have been set apart for building re- lated costs. In addition the charity holds £20,888 in restricted funds, of which £16,199 are from grants for the employ- ment costs of a women’s worker. |
| Statement explaining the pol- icy for holding reserves stating why they are held |
Para 1.22 | It is our policy to maintain unrestricted un- designated cash at no less than £16,000, which equates to about three months' run- ning costs, so that the charity could con- tinue to operate should income or expendi- ture 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 finan- cial situation. |
| Amount of reserves held | Para 1.22 | At the year end, the charity had £60,177 (2022: £20,203) in undesignated, unre- stricted cash held in reserves. |
| Reasons for holding zero re- serves |
Para 1.22 | n/a |
| Details of fund materially in deficit |
Para 1.24 | n/a |
| Explanation of any uncertain- ties about the charity continu- ing as a going concern |
Para 1.23 | The trustees are confident that the charity can continue to operate for the next 12 months. |
Additional information (optional)
You may choose to include further statements where relevant about:
| The charity’s principal sources of funds (including any fund- raising) |
Para 1.47 | We are thankful for the church members who give regularly and provide for the fi- nancial needs of the church. |
| Investment policy and objec- tives including any social in- vestment policy adopted |
Para 1.46 | n/a |
Page 7
| 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 nec- essary. Measures are taken to mitigate risks in order to protect the charity’s opera- tions, 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 there- fore responsible for the maintenance of the building at 227 Queen’s Drive as a place of worship. |
|
| Type of governing document (trust deed, royal charter) |
Para 1.25 | CIO Foundation document, including Statement of Faith in the schedule. |
| How is the charity constituted? (e.g unincorporated associa- tion, CIO) |
Para 1.25 | CIO |
| Trustee selection methods in- cluding details of any constitu- tional 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. Paul Hincks was reappointed as a Trustee. |
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 net- work 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 |
Page 8
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 |
Names of the charity trustees who manage the charity
| Trustee name | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee (if any) |
|
| 1 | Neil Wright | Chair | ||
| 2 | Alice Hincks | Treasurer | ||
| 3 | Peter Gower | Secretary | ||
| 4 | Joshua Uitterdijk | |||
| 5 | Paul Hincks |
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 9
Funds held as custodian trustees on behalf of others
| Funds held as custodian | trustees on behalf of others |
|---|---|
| Description of the assets held in this capacity |
1. 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. 2. The charity acts as agent for Merseyside Christian Youth Camps. Money paid by children who come to the church for their camp fees and is either forwarded to camp or returned. No money held at the year end. |
| Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects |
1. 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. 2. 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 instalments rather than at once. The church facilitates this. |
| Details of arrangements for safe custody and segregation of such assets from the charity’s own assets |
1. The CIO makes sure that the property owned by Ebenezer Walton Trust is adequately insured. No spe- cific arrangements for segregation are needed as the CIO does not own any property of its own. 2. Individual records are kept for each child who pays for camp through the church. |
Additional information (optional)
Names and addresses of advisers (Optional information)
Type of Name Address adviser
Name of chief executive or names of senior staff members (Optional information)
Peter Gower
Page 10
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
----- Start of picture text -----
Signature(s) Neil Wright Alice Hincks
Neil Wright (Sep 12, 2024 10:31 GMT+1) Alice Hincks (Sep 17, 2024 19:34 GMT+1)
Full name(s) [Neil Wright ] Alice Hincks
Position (eg Secre- Chair Treasurer
tary, Chair, etc)
Date Sep 12, 2024
----- End of picture text -----
Page 11
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 ('the charity') for the year ended 31 December 2023 on pages 13 to 15 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.
Ajay Rajani
Ajay Rajani (Sep 18, 2024 07:13 GMT+1)
Ajay Rajani FCIE Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date:
Sep 18, 2024
Page 12
EBENEZER CHAPEL WALTON CIO
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
| Notes Income receipts Gifts, donations and legacies Gift aid receipts Grants Income from toddler and youth activities Income from letting of facilities Other income Bank 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 Payments in relation to charitable activities undertaken directly Grants paid in relation to charitable activities undertaken by others |
General Designated Funds Funds £ £ 68,096 480 8,338 2,081 - - - 2,222 - 3,189 - - 1,640 339 78,074 8,311 34,076 9,604 3,250 - 37,326 9,604 40,748 (1,293) (874) 300 39,874 (993) 20,303 37,109 60,177 36,115 Unrestricted Funds |
Restricted Funds £ 2,100 119 1,000 - - 70 - 3,289 24,849 574 25,422 (22,134) 574 (21,560) 42,448 20,888 |
2023 £ 70,676 10,538 1,000 2,222 3,189 70 1,979 89,673 68,528 3,824 72,352 17,321 - 17,321 99,859 117,180 |
2022 £ |
|
|---|---|---|---|---|---|
| General Funds £ 68,096 8,338 - - - - 1,640 78,074 34,076 3,250 37,326 40,748 (874) 39,874 20,303 60,177 |
|||||
| 56,660 - 20,361 3,398 3,718 - 262 |
|||||
| 84,399 | |||||
| 54,111 4,940 |
|||||
| 59,051 | |||||
| 25,348 - |
|||||
| 25,348 74,512 |
|||||
| 99,859 |
The notes on page 15 form part of these accounts.
Page 13
EBENEZER CHAPEL WALTON CIO STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
| A Cash funds CIO CAF Gold CIO CAF Cash Trust CAF Cash Trust CAF Gold TSB Youth Toddler Cash B Other monetary assets Gift aid due to charity C Liabilities Pension due Gas usage Fee for Independent Examination |
General Designated funds funds £ £ 49,327 6,356 10,148 - - 13,703 - 15,997 702 59 - - 60,177 36,115 19,839 200 19,839 200 340 - - 994 1,080 - 1,420 994 Unrestricted Funds |
Restricted funds £ 19,925 - 853 - 110 - 20,888 250 250 217 - - 217 |
2023 £ 75,608 10,148 14,556 15,997 871 - 117,180 20,289 20,289 557 994 1,080 2,630 |
2022 £ |
|---|---|---|---|---|
| 61,170 6,845 13,687 15,702 2,455 1 |
||||
| 99,859 | ||||
| 20,595 | ||||
| 20,595 | ||||
| 304 - 1,020 |
||||
| 1,324 |
D Assets retained for charity's own use
| ets retained for charity's own use | |
|---|---|
| Equipment Furniture and fittings |
Fund to which asset belongs |
| unrestricted unrestricted |
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 approximately £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 (Sep 12, 2024 10:31 GMT+1)
Alice Hincks
_____NEIL WRIGHT - CHAIR Alice Hincks (Sep 17, 2024 19:34 GMT+1) _____ALICE HINCKS - TREASURER
Sep 12, 2024 Date:_____
The notes on page 15 form part of these accounts.
Page 14
EBENEZER CHAPEL WALTON 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 Pastoral staff Children and youth work expenses Other ministry and outreach expenses Training expenses Building and equipment maintenance Equipment Gas, electricity and water Insurance Administrative expenses Independent examiner's fee Legal and professional fees |
Unrestrict | Designated funds £ - 3,133 - - 3,817 - 2,655 - - - - 9,604 ed Funds |
Restricted Funds £ 16,501 645 - 1,287 1,261 1,250 1,000 2,905 - - - 24,849 |
Total 2023 £ 44,014 4,041 1,621 1,287 5,077 2,153 3,655 2,905 2,755 1,020 - 68,528 |
Total 2022 £ |
|
|---|---|---|---|---|---|---|
| General funds £ 27,513 264 1,621 - - 903 - - 2,755 1,020 - 34,076 |
||||||
| 30,923 3,868 1,398 826 4,198 2,707 3,658 2,717 1,977 1,490 348 |
||||||
| 54,111 |
3 Grants paid in relation to charitable activities undertaken by others
| Grants to: Toxteth Women's Centre FIEC Maritime Christian Ministries Merseyside Christian Youth Camps Reach Across Other small grants |
550 550 550 550 550 500 3,250 |
- - - - - - - |
574 - - - - - 574 |
1,124 550 550 550 550 500 3,824 |
2,700 500 500 500 500 240 |
|---|---|---|---|---|---|
| 4,940 |
4 Transactions with related parties
Peter Gower, who is a trustee, served as church pastor and was paid a gross salary of £29,633 (2022: £27,898) and benefited from employer's pension contribution of £2,371 (2022: £2,232) for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document.
5 Movement on funds
| General funds Designated funds Designated Building Money (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) Other Small Funds (this year mainly for a coffee machine) Energy Grant Fund Total funds |
Opening balance £ 20,303 36,439 669 1 37,109 3,901 5,000 27,700 374 4,868 555 50 - - 42,448 99,859 |
Receipts £ 78,074 6,089 2,033 189 8,311 958 - - 81 - 150 - 1,100 1,000 3,289 89,673 |
Payments £ (37,326) (6,471) (2,943) (190) (9,604) (1,287) (5,000) (11,501) (150) (4,015) (645) (574) (1,250) (1,000) (25,422) (72,352) |
Transfers £ (874) - 300 - 300 - - - - - 50 524 - - 574 - |
Closing balance £ 60,177 36,056 59 - |
|---|---|---|---|---|---|
| 36,115 | |||||
| 3,572 - 16,199 305 853 110 - (150) - |
|||||
| 20,888 | |||||
| 117,180 |
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