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2024-08-31-accounts

Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327

REGISTERED CHARITY NUMBER: 1190430

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

NORTH WEST GOSPEL PARTNERSHIP

Fairhurst Accountants Ltd Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB

Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327

NORTH WEST GOSPEL PARTNERSHIP

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 August 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 11
Detailed Statement of Financial Activities 12 to 13

Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327

NORTH WEST GOSPEL PARTNERSHIP

REPORT OF THE TRUSTEES for the Year Ended 31 August 2024

The trustees present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objectives are for the public benefit being the promotion and advancement of religion in particular evangelical, protestant reformed and christian religion including:

-The support of presbyters, deacons, youth workers, pastoral workers, teachers, evangelists, musicians, and administrators.

The production, publication and dissemination of religious work.

Significant activities

The charity was constituted on 16 July 2020 as a charitable incorporated organisation (CIO)

The main current activities include:

-The employment of a Director with responsibility for the delivery of training courses and the wider support of Ministers and churches across the North West;

Public benefit

The Trustees have had regard to the guidance issued by the Charity Commission on public benefit. As set out in our objectives, we exist for the benefit of individuals primarily in the North West of England through the promotion and advancement of the evangelical protestant reformed Christian religion. We seek to make our courses affordable and further concessions and grants are available to ensure the courses are accessible to all.

Page 1

Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327

NORTH WEST GOSPEL PARTNERSHIP

REPORT OF THE TRUSTEES for the Year Ended 31 August 2024

ACHIEVEMENT AND PERFORMANCE

The Partnership continues to deliver services and benefits through the key activities outlined above.

We have continued to support many evangelical churches and members across the North West through the provision of training, events and support.

Student numbers picked up this year, with two in person training courses during the day and one evening course provided.

Activities such as the Annual Conference and Youth Worker Conference continue to be well attended.

We are delighted to continue sharing gospel activity through partnership with other member churches.

FINANCIAL REVIEW

Principal funding sources

Income is derived primarily from charges for events and training courses, and also through donations from member churches and individuals. We are grateful to these organisations and people for their financial support.

Investment policy and objectives

Expenditure includes salaries for our team, costs for running events and publishing general magazines to support and encourage other initiatives across the North West. We seek to make events self-funding, but will consider running events at a loss (supported by member churches and other donations) if it furthers the proclamation of the good news of Jesus Christ across the region or makes the course accessible to those who could not ordinarily afford to attend.

Reserves policy

The charity seeks to maintain sufficient reserves to cover six months' salaries.

FUTURE

Following the repayment of the loan by North West Church Resource Charitable Trust, the Charity has more control over its Finances. "Although a decision has not yet been made as to the best use of the funds, the Charity continues to consider how best these funds may be used to further the aims and work of the Partnership in the future".

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of constitution and constitutes a charitable incorporated organisation as defined by the Companies Act 2006.

Charity constitution

The charity is controlled by its governing document, a deed of constitution and constitutes a charitable incorporated organisation as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.

In selecting individuals for appointment as charity trustees, the charity trustees must have regard to skills, knowledge and experience needed for the effective administration of the CIO.

At all times there must be at least four trustees and there is no maximum.

Organisational structure

The Charity consists of the Board of Trustees, a Director and an administrator.

Induction and training of new trustees

The charity trustees will make available to each new charity trustee, on or before his or her first appointment:

Page 2

Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327

NORTH WEST GOSPEL PARTNERSHIP

REPORT OF THE TRUSTEES for the Year Ended 31 August 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Related parties

Our activities are designed to support gospel initiatives where individual churches would be unable to perform them and to encourage churches in the region to undertake initiatives where they proclaim clearly the gospel or where they train individuals, so they can be more effective for Christ. This encouragement is through:

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1190430

Principal address

St Andrews Parish Hall Worden Lane Leyland PR25 3EL

Trustees

P G Baxendale A P Kellard Rev S E Bradley P G H Wells Dr S J Srirangam Ms H Fox Rev A Raynes E Bridle (appointed 13/5/2024) Rev D G Whitehouse (appointed 16/9/2024)

Independent Examiner

Gary Edgerton FCA Cert PFS Fairhurst Accountants Ltd Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB

25 June 2025 | 13:29 BST

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ A P Kellard - Trustee

Page 3

Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTH WEST GOSPEL PARTNERSHIP

Independent examiner's report to the trustees of North West Gospel Partnership

I report to the charity trustees on my examination of the accounts of North West Gospel Partnership (the Trust) for the year ended 31 August 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the 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 respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Gary Edgerton FCA Cert PFS

Fairhurst Accountants Ltd Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB

Date: .............................................25 June 2025 | 14:42 BST

Page 4

Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327

NORTH WEST GOSPEL PARTNERSHIP

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 August 2024

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
39,737
Other trading activities
3
95,246
Investment income
4
2,145
Total
137,128
EXPENDITURE ON
Charitable activities
Ministry Training
87,196
Sound Holidays
34,381
Diplomas
751
Annual conference
8,981
Total
131,309
NET INCOME/(EXPENDITURE)
5,819
RECONCILIATION OF FUNDS
Total funds brought forward
223,239
TOTAL FUNDS CARRIED FORWARD
229,058
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
-
2024
Total
funds
£
39,737
95,246
2,145
137,128
87,196
34,381
751
8,981
131,309
5,819
223,239
229,058
2023
Total
funds
£
36,518
89,242
-
125,760
56,101
37,104
26,660
8,000
127,865
(2,105)
225,344
223,239

The notes form part of these financial statements

Page 5

Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327

NORTH WEST GOSPEL PARTNERSHIP

STATEMENT OF FINANCIAL POSITION 31 August 2024

Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
8
3,874
Cash at bank
230,984
234,858
CREDITORS
Amounts falling due within one year
9
(5,800)
NET CURRENT ASSETS
229,058
TOTAL ASSETS LESS CURRENT
LIABILITIES
229,058
NET ASSETS
229,058
FUNDS
10
Unrestricted funds
TOTAL FUNDS
Restricted
fund
£
-
-
-
-
-
-
-
2024
Total
funds
£
3,874
230,984
234,858
(5,800)
229,058
229,058
229,058
229,058
229,058
2023
Total
funds
£
111,192
119,713
230,905
(7,666)
223,239
223,239
223,239
223,239
223,239

The financial statements were approved by the Board of Trustees and authorised for issue on 25 June 2025 | 13:29 BST............................................. and were signed on its behalf by:

.............................................

A P Kellard - Trustee

The notes form part of these financial statements

Page 6

Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327

NORTH WEST GOSPEL PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 August 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Donations are recognised upon receipt, unless the donor either requests that income be utilised in a future accounting period or the charity reaches a certain performance level. In such cases donation income is deferred until these conditions are met.

Ministry training and diploma income is recognised at the fair value of consideration receivable. Income is recognised during the period in which the training is delivered to the the delegate.

Sound Holidays income is recognised at the fair value of consideration receivable. Income is recognised during the period in which the holiday camp takes place.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 7

Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327

NORTH WEST GOSPEL PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 August 2024

2. DONATIONS AND LEGACIES

Donations
Gift aid
3.
OTHER TRADING ACTIVITIES
Ministry Training
Diplomas
Sound Holidays
Annual conference
4.
INVESTMENT INCOME
Deposit account interest
2024
£
32,876
6,861
39,737
2024
£
31,224
600
53,943
9,479
95,246
2024
£
2,145
2023
£
36,518
-
36,518
2023
£
15,158
27,760
40,297
6,027
89,242
2023
£
-

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
35,743
Other trading activities
89,242
Total
124,985
EXPENDITURE ON
Charitable activities
Ministry Training
51,139
Sound Holidays
37,104
Diplomas
26,660
Annual conference
8,000
Total
122,903
NET INCOME/(EXPENDITURE)
2,082
Restricted
fund
£
775
-
775
4,962
-
-
-
4,962
(4,187)
Total
funds
£
36,518
89,242
125,760
56,101
37,104
26,660
8,000
127,865
(2,105)

continued...

Page 8

Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327

NORTH WEST GOSPEL PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 August 2024

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
fund
£
£
Transfers between funds
1,230
(1,230)
Net movement in funds
3,312
(5,417)
RECONCILIATION OF FUNDS
Total funds brought forward
219,927
5,417
TOTAL FUNDS CARRIED FORWARD
223,239
-
7.
INDEPENDENT EXAMINERS REMUNERATION
Independent examiners
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Other debtors
3,874
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Other creditors
5,800
10.
MOVEMENT IN FUNDS
Net
movement
At 1/9/23
in funds
£
£
Unrestricted funds
General fund
223,239
5,819
TOTAL FUNDS
223,239
5,819
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
137,128
(131,309)
TOTAL FUNDS
137,128
(131,309)
6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
fund
£
£
Transfers between funds
1,230
(1,230)
Net movement in funds
3,312
(5,417)
RECONCILIATION OF FUNDS
Total funds brought forward
219,927
5,417
TOTAL FUNDS CARRIED FORWARD
223,239
-
7.
INDEPENDENT EXAMINERS REMUNERATION
Independent examiners
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Other debtors
3,874
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Other creditors
5,800
10.
MOVEMENT IN FUNDS
Net
movement
At 1/9/23
in funds
£
£
Unrestricted funds
General fund
223,239
5,819
TOTAL FUNDS
223,239
5,819
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
137,128
(131,309)
TOTAL FUNDS
137,128
(131,309)
6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
fund
£
£
Transfers between funds
1,230
(1,230)
Net movement in funds
3,312
(5,417)
RECONCILIATION OF FUNDS
Total funds brought forward
219,927
5,417
TOTAL FUNDS CARRIED FORWARD
223,239
-
7.
INDEPENDENT EXAMINERS REMUNERATION
Independent examiners
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Other debtors
3,874
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Other creditors
5,800
10.
MOVEMENT IN FUNDS
Net
movement
At 1/9/23
in funds
£
£
Unrestricted funds
General fund
223,239
5,819
TOTAL FUNDS
223,239
5,819
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
137,128
(131,309)
TOTAL FUNDS
137,128
(131,309)
6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
fund
£
£
Transfers between funds
1,230
(1,230)
Net movement in funds
3,312
(5,417)
RECONCILIATION OF FUNDS
Total funds brought forward
219,927
5,417
TOTAL FUNDS CARRIED FORWARD
223,239
-
7.
INDEPENDENT EXAMINERS REMUNERATION
Independent examiners
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Other debtors
3,874
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Other creditors
5,800
10.
MOVEMENT IN FUNDS
Net
movement
At 1/9/23
in funds
£
£
Unrestricted funds
General fund
223,239
5,819
TOTAL FUNDS
223,239
5,819
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
137,128
(131,309)
TOTAL FUNDS
137,128
(131,309)
6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
fund
£
£
Transfers between funds
1,230
(1,230)
Net movement in funds
3,312
(5,417)
RECONCILIATION OF FUNDS
Total funds brought forward
219,927
5,417
TOTAL FUNDS CARRIED FORWARD
223,239
-
7.
INDEPENDENT EXAMINERS REMUNERATION
Independent examiners
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Other debtors
3,874
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Other creditors
5,800
10.
MOVEMENT IN FUNDS
Net
movement
At 1/9/23
in funds
£
£
Unrestricted funds
General fund
223,239
5,819
TOTAL FUNDS
223,239
5,819
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
137,128
(131,309)
TOTAL FUNDS
137,128
(131,309)

continued...

Page 9

Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327

NORTH WEST GOSPEL PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 August 2024

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1/9/22
in funds
£
£
Unrestricted funds
General fund
219,927
2,082
Restricted funds
The Tim Peters Training Fund
5,417
(4,187)
TOTAL FUNDS
225,344
(2,105)
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
124,985
Restricted funds
The Tim Peters Training Fund
775
TOTAL FUNDS
125,760
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 1/9/22
in funds
£
£
Unrestricted funds
General fund
219,927
7,901
Restricted funds
The Tim Peters Training Fund
5,417
(4,187)
TOTAL FUNDS
225,344
3,714
Transfers
between
At
funds
31/8/23
£
£
1,230
223,239
(1,230)
-
-
223,239
Resources
Movement
expended
in funds
£
£
(122,903)
2,082
(4,962)
(4,187)
(127,865)
(2,105)
Transfers
between
At
funds
31/8/24
£
£
1,230
229,058
(1,230)
-
-
229,058

continued...

Page 10

Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327

NORTH WEST GOSPEL PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 August 2024

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
The Tim Peters Training Fund
TOTAL FUNDS
Incoming
resources
£
262,113
775
262,888
Resources
Movement
expended
in funds
£
£
(254,212)
7,901
(4,962)
(4,187)
(259,174)
3,714

Unrestricted funds are available to spend on any of the purposes of the charity.

The Tim Peters Training Fund - a fund that exists to assist Christians in the North West of England with financial support to undertake training that will grow them spiritually, benefit the local church and enable them to be confident in sharing the good news of Jesus Christ in an increasingly indifferent culture. The fund was closed during the year.

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2024.

Page 11

Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327

NORTH WEST GOSPEL PARTNERSHIP

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 August 2024

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Other trading activities
Ministry Training
Diplomas
Sound Holidays
Annual conference
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Charitable activities
Conference
Diplomas
Sound Holidays
Ministry training
Sundries
Grants to individuals
Support costs
Management
Wages
Pensions
Other
Other operating leases
Rates and water
Governance costs
Independent Examiner
Accountancy and legal fees
2024
£
32,876
6,861
39,737
31,224
600
53,943
9,479
95,246
2,145
137,128
8,981
751
34,301
3,215
8,717
-
55,965
57,699
3,983
61,682
9,600
-
9,600
3,600
462
4,062
2023
£
36,518
-
36,518
15,158
27,760
40,297
6,027
89,242
-
125,760
7,902
26,660
35,486
2,432
12,975
4,962
90,417
22,678
2,288
24,966
7,204
640
7,844
3,600
1,038
4,638

This page does not form part of the statutory financial statements

Page 12

Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327

NORTH WEST GOSPEL PARTNERSHIP

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 August 2024

Total resources expended
Net income/(expenditure)
2024
£
131,309
5,819
2023
£
127,865
(2,105)

This page does not form part of the statutory financial statements

Page 13