## 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: 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 (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**| Page 15