**REGISTERED CHARITY NUMBER: 1195115** ## **BROOKHOUSE COMMUNITY CHURCH** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 9 JULY 2021 TO 31 AUGUST 2022** Scott & Wilkinson Dalton House 9 Dalton Square LANCASTER LA1 1WD **BROOKHOUSE COMMUNITY CHURCH** **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 9 JULY 2021 TO 31 AUGUST 2022** |||**Page**|| |---|---|---|---| |**Reference and Administrative Details**||1|| |**Report of the Trustees**||2|| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Balance Sheet**||5|| |**Notes to the Financial Statements**|6|to|8| **BROOKHOUSE COMMUNITY CHURCH** ## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE PERIOD 9 JULY 2021 TO 31 AUGUST 2022** |**Trustees**|Mr J M Woodhouse (appointed 9/7/2021)| |---|---| ||Mrs R Woodhouse (appointed 9/7/2021)| ||Mr T M Preece (appointed 9/7/2021)| ||Mr G F Rennie (appointed 9/7/2021)| ||Mr R Hellyer (appointed 9/7/2021)| |**Principal address**|Udale Barn| ||Littledale| ||LANCASTER| ||LA2 9EU| |**Registered charity number**|1195115| |**Independent examiner**|Scott & Wilkinson| ||Dalton House| ||9 Dalton Square| ||LANCASTER| ||LA1 1WD| |**Bank**|Virgin Money| ||45 Penny Street| ||Lancaster| ||LA1 1UE| Page 1 **BROOKHOUSE COMMUNITY CHURCH** ## **REPORT OF THE TRUSTEES FOR THE PERIOD 9 JULY 2021 TO 31 AUGUST 2022** The trustees present their report with the financial statements of the charity for the period 9 July 2021 to 31 August 2022. 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** Our aim is to introduce, make and grow disciples of Jesus Christ. This is done through services of worship and prayer. We also provide various midweek housegroups, youth and children's activities, support, sports and social events for the church & the local community. We also seek to support individuals and organisations with similar aims in the UK & overseas. ## **Public benefit** The main activities in relation to these objectives are the organisation of church meetings, the organisation of bible studies and organising events available to the community. The trustees consider that they have complied with the duty in section 4 of the Charities Act 2012 to have due regard to the public benefit guidance published by the Charity Commission. ## **Financial review** The charity does not have a formal reserves policy however it is the policy of the charity to maintain balances at a level equivalent to approximately six months expenditure to cover church running costs, should income fall. Free reserves at the year end were £53,279. No funds are in deficit. ## **Structure, governance and management** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The main governing document of the Charity is set out in CIO document registered 9 July 2021. New trustees are appointed/reappointed by the members. Approved by order of the board of trustees on ............................................. and signed on its behalf by: ...................................................................... Mrs R Woodhouse - Trustee Page 2 **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BROOKHOUSE COMMUNITY CHURCH** ## **Independent examiner's report to the trustees of Brookhouse Community Church** I report to the charity trustees on my examination of the accounts of Brookhouse Community Church (the Trust) for the period 9 July 2021 to 31 August 2022. ## **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. P Wilkinson FCCA Scott & Wilkinson Dalton House 9 Dalton Square LANCASTER LA1 1WD Date: ............................................. Page 3 ## **BROOKHOUSE COMMUNITY CHURCH** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 9 JULY 2021 TO 31 AUGUST 2022** |**Unrestricted**
**Restricted**
**fund**
**funds**
**Notes**
**£**
**£**
**Income and endowments from**
Donations and legacies
67,404
19,617
**Charitable activities**
Church
6,565
-
**Total**
73,969
19,617
**Expenditure on**
**Charitable activities**
Church
17,684
12,894
**NET INCOME**
56,285
6,723
**Transfers between funds**
6
(2,400)
2,400
**Net movement in funds**
53,885
9,123
**Total funds carried forward**
53,885
9,123|**Total**
**funds**
**£**
87,021
6,565| |---|---| ||93,586| ||30,578| ||63,008
-| ||63,008| ||63,008| The notes form part of these financial statements Page 4 ## **BROOKHOUSE COMMUNITY CHURCH** ## **BALANCE SHEET 31 AUGUST 2022** |**Unrestricted**
**Restricted**
**fund**
**funds**
**Notes**
**£**
**£**
**Fixed assets**
Tangible assets
3
606
-
**Current assets**
Debtors
4
10,814
1,841
Cash at bank
43,257
7,282
54,071
9,123
**Creditors**
Amounts falling due within one year
5
(792)
-
**Net current assets**
53,279
9,123
**Total assets less current liabilities**
53,885
9,123
**NET ASSETS**
53,885
9,123
**Funds**
6
Unrestricted funds
Restricted funds
**Total funds**|**Total**
**funds**
**£**
606
12,655
50,539
63,194
(792)
62,402
63,008
63,008
53,885
9,123
63,008| |---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. Mr J M Woodhouse - Trustee The notes form part of these financial statements Page 5 **BROOKHOUSE COMMUNITY CHURCH** **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 9 JULY 2021 TO 31 AUGUST 2022** ## **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. ## **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. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment - Straight line over 4 years ## **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. ## **2. Trustees' remuneration and benefits** There were no trustees' remuneration or other benefits for the period ended 31 August 2022. ## **Trustees' expenses** There were no trustees' expenses paid for the period ended 31 August 2022. Page 6 **BROOKHOUSE COMMUNITY CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 9 JULY 2021 TO 31 AUGUST 2022** |**3.**|**Tangible fixed assets**||||| |---|---|---|---|---|---| ||||||**Computer**| ||||||**equipment**| ||||||**£**| ||**Cost**||||| ||Additions||||809| ||**Depreciation**||||| ||Charge for year||||203| ||**Net book value**||||| ||At 31 August 2022||||606| |**4.**|**Debtors: amounts falling due within one year**||||| ||||||**£**| ||Other debtors||||12,655| |**5.**|**Creditors: amounts falling due within one year**||||| ||||||**£**| ||Trade creditors||||792| |**6.**|**Movement in funds**||||| |||**Net**|**Transfers**||| |||**movement**|**between**||**At**| |||**in funds**|**funds**||**31/8/22**| |||**£**|**£**||**£**| ||**Unrestricted funds**||||| ||General fund|56,285|(2,400)||53,885| ||**Restricted funds**||||| ||Restricted|710||-|710| ||Tek Ura|6,013|2,400||8,413| |||6,723|2,400||9,123| ||**TOTAL FUNDS**|63,008||-|63,008| Page 7 **BROOKHOUSE COMMUNITY CHURCH** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 9 JULY 2021 TO 31 AUGUST 2022** ## **6. Movement in funds - continued** Net movement in funds, included in the above are as follows: ||**Incoming**|**Resources**|**Movement**| |---|---|---|---| ||**resources**|**expended**|**in funds**| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |General fund|73,969|(17,684)|56,285| |**Restricted funds**|||| |Restricted|2,980|(2,270)|710| |Tek Ura|16,637|(10,624)|6,013| ||19,617|(12,894)|6,723| |**TOTAL FUNDS**|93,586|(30,578)|63,008| ## **7. Related party disclosures** There were no related party transactions for the period ended 31 August 2022. Page 8