**Light and Life Free Methodist Church Lancashire** Registered Charity Number: 1197687 Annual Report and Financial Statements Year ended 31[st] December 2023. ## **Light and Life Free Methodist Church Lancashire** ## **Report and accounts for the year ended 31 December 2023** |**Contents**|| |---|---| ||**Page**| |**Charity information**|3| |**Trustees' Annual Report**|4| |**Statement of trustees' responsibilities**|5| |**_Financial Statements_**|6-7| |**Independent Accountant's Report**|8| 2 ## **Light and Life Free Methodist Church Lancashire** ## **Trustees’ Annual Report for the year ended 31 December 202 3** The Trustees present their Report and Accounts for the year ended 31 December 2023. ## **Reference and administrative details** ## _**The charity name**_ The legal name of the charity is Light and Life Free Methodist Church Lancashire. ## _**The charity's areas operation and UK charitable registration**_ The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1197687. The charity does not operate in any overseas jurisdictions. ## _**Legal structure of the charity**_ The charity is constituted as an incorporated association constituted by a Deed of Trust adopted by special resolution on 27[th] January 2022. There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law. The trustees are all individuals. ## _**The principal operating address, telephone number, email and web addresses of the charity**_ Gillow Green Stony Lane Clifton Hill Forton, Preston PR3 0AQ Telephone: 07980759576 Email: info@lightandlifefm.com Website: https://www.lightandlifefm.com/ ## **The Trustees in office on the date the report was approved** D J Cronin B C Gregory – P Roper appointed 01/09/2024 J Leech – appointed 01/09/2024 E Hiatt – appointed 01/09/2024 It is considered that all Trustees and any others who may be considered as having ‘management’ responsibilities in the life of the charity are deemed to be ‘fit and proper’ persons under the terms of the Finance Act 2010. 3 ## **Light and Life Free Methodist Church Lancashire** ## **Trustees’ Annual Report for the year ended 31 December 2023** ## **Objects and activities of the charity** THE MAIN OBJECTS OF L&L ARE TO ADVANCE THE CHRISTIAN FAITH IN LANCASHIRE AND THE SURROUNDING AREA FOR THE BENEFIT OF THE PUBLIC IN PARTICULAR BUT NOT EXCLUSIVELY THROUGH THE HOLDING OF REGULAR WORSHIP, PRAYER MEETINGS, BIBLE STUDY/CHRISTIAN FELLOWSHIP GROUPS, PROVIDING PASTORAL CARE, AND CARRYING OUT OUTREACH THROUGH COMMUNITY-BASED EVENTS AND ACTIVITIES. ## _**Safeguarding and Risk Assessment**_ The Trustees recognise that in relation to ‘Risk Assessment’, risk is defined as ‘the threat of any action or event which will adversely affect an organisation’s ability to achieve its objectives and execute its strategies’. It also accepts that the term ‘risk’ can include any circumstances that may, or do, have an adverse effect, and is wider than financial matters. ‘Risks’ relate not only to the negative consequences of a threat, but also to the impact of not taking advantage of opportunities. The Trustees recognise it requires a practical Health and Safety Policy covering activities for both the church, its surrounding grounds _._ This is reviewed on a regular basis. An Accident Book is maintained. The contents and obligations of the Equality Act 2010 and the 2018 General Data Protection Regulation are known and complied with to the best of the Trustee’s ability. The Trustees are aware of its responsibilities in respect of the Regulatory Reform (Fire Safety) Order 2005 in its requirement to carry out a fire assessment to identify any possible dangers and risks, to take action to minimise the risks and to create a plan to deal with any emergencies, and to write up and keep a record of its findings and to review its assessment annually. There is a Safeguarding Policy in place in respect of children and vulnerable adults. Checks have been and are made with the Disclosure and Barring Service (formerly the CRB) in respect of persons dealing regularly with young people and vulnerable adults and annual safeguarding training is provided for all staff and volunteers. Whilst it is impossible to eliminate all risks and their consequences, efforts are constantly made to minimise such occurrences. ## _**Bank**_ _Lloyds Bank plc. 25 Gresham Street London EC2V 7HN_ ## _**Independent Examiner**_ _Wilfred Rhodes MAAT Danbro Accounting Limited Jubilee House East Beach Lytham St Annes FY8 5FT_ 4 ## _**Statement of Trustees' Responsibilities**_ The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP). In particular, charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to: - to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law); - select suitable accounting policies and apply them consistently; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business; - state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements. The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year. The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements. This report was approved by the board of trustees on _______________. (Enter Date) 13th February 2025 Signed on behalf of the board of trustees; Sign: _________________ Print name: __________________ Rev Jonathan Leech 5 ## **Light and Life Free Methodist Church Lancashire** Financial Statements for the year ending 31st. December 2023 |**General Fund (Unrestricted)**||**2023**||**2023**|**2022**|**2022**| |---|---|---|---|---|---|---| |**Receipts**|£||£||£|£| |Donations||40,065|||41,480|| |Gift Aid||13,194|||6,506|| |Charitable activies||21,602|||26,935|| |**Total Receipts**||||**74,862**||**74,921**| |**Payments**||||||| |Charitable activies||22,064|||17,380|| |Grants made||1,180|||2,135|| |**Employee costs**||||||| |Salaries||31,350|||18,759|| |Staff training||231|||643|| |**Motor and travel costs**||||||| |Travel and subsistence||748|||52|| |**General administrative costs**||||||| |Bank Charges||429|||515|| |Equipment Expensed||330|||427|| |General Insurances||1,694|||436|| |Stationery and printing||1,727|||1,118|| |**Total Payments**||||**59,753**||**41,465**| |Excess of Receipts over Payments||||15,108||33,456| |Fund Balance as at 01st January 2022||||33,456||0| |Fund Balance as at 31st. December 2023||||48,564||33,456| 6 13th February 2025 Rev Jonathan Leech 7 **Independent Examiner’s Report.** ## **Charities Act 2011.** Independent Examiner’s Report to the Trustees of the Hope Church, Lytham Charity Commission Registration Number 1051831. I report on the accounts of the charity for the year ended 31[st] . December 2023, which are set out on pages 7 to 12 of this Report. ## **Respective responsibilities of the trustees and examiner.** The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to : - examine the accounts under section 145 of the 2011 Act; - follow the procedures laid down in the general Directions given by the Charity Commissioner under section 145 (5) (b) of the 2011 Act; and to state whether particular matters have come to my attention. ## **Basis of the independent examiner’s report.** My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. ## **Independent examiner’s statement.** In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 130 of the 2011 Act; and to prepared accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Wilfred Rhodes MAAT Danbro Accounting Limited Jubilee House East Beach Lytham St Annes FY8 5FT 8