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2023-03-31-accounts

Charity Registration Number: 1198213

CIO Number: CE028565

Tsedaqah House, Liverpool

Financial Statements

for the period ended 31st March 2023

Page 1

Tsedaqah House, Liverpool

Charity Information

Charity Name: Tsedaqah House, Liverpool
Charity Registration Number: 1198213
Company Number: CE028565
Governing Document: Declaration of Trust dated 11th March 2022
The Charitable Incorporated Organisation (CIO) is a body corporate under Part
II of the Charities Act 2011.
Principal Address: 12 Lady Chapel Close
Liverpool
L1 7BZ
Trustees: Canon Debra Walker
Rev Canon Dr Ellen Loudon
Mr David Walker (Treasurer)
Rev Canon Malcolm Rogers MBE
Mrs Suzanne Matthews (Appointed 27/06/22)
Independent Examiner: Paul Collins F.C.A.
Collins & Co
Chartered Accountants
Suite 13 Hattersley House
1 Hattersley Court
Ormskirk
Lancs L39 2AY
Bankers: HSBC plc
99 - 101 Lord Street
Liverpool
L2 6PG

Page 2

Tsedaqah House, Liverpool

Trustees' Report for the period ended 31st March 2023

The trustees present their annual report and the financial statements for the period ended 31st March 2023.

Reference and administrative details

The details are set out on page 1.

Trustees

The trustees who served during the period are as stated below:

Canon Debra Walker Rev Canon Dr Ellen Loudon Mr David Walker (Treasurer) Rev Canon Malcolm Rogers MBE Mrs Suzanne Matthews (Appointed 27/06/22)

Structure, Governance and Management

Governing document

The charity is a Charitable Incorporated Organisation governed by its Declaration of Trust dated 11th March 2022. It is registered as a charity with the Charity Commission under Number 1198213.

Appointment of trustees

The trustees of the charity, under the charity's trust Deed, are known as the trustees. Under the requirements of the Trust Deed, the Trustees are eligible to appoint additional trustees.

Organisation

The board of trustees administer the charity. The board meets regularly through the year to review matters relating to the charity.

Objectives and activities

To advance the Christian Religion for the public benefit by:

A - Providing support and activities which develop the moral, spiritual and interpersonal capacities of (mainly but not exclusively) young adults, to enable them to participate in society as socially responsible individuals and agents of change for the betterment of humanity;

B - Providing Christian programmes of theological study, reflection and practical service in the wider community; C - Promoting reflection on historic and contemporary racism and injustice in ways that build links and understanding between people around the world, and in ways that mitigate factors that contribute to discrimination, poverty and injustice.

To relieve poverty around the world by activities including but not limited to:

A - Enabling young leaders from disadvantaged economic backgrounds to fully participate in the opportunities programmes and activities provided by the Tsedaqah community;

B - Providing services to charities or other organisations working to prevent or relieve poverty.

When planning our activities for the year, the trustees gave consideration to the Charity Commission's guidance on public benefit and, in particular, the specific guidance to charities concerned with the advancement of religion.

Achievements and performance during the period

During this financial year Tsedaqah House has achieved its aim to bring together residents from countries representative of the old 'slave triangle' namely, the U.S.A., Ghana and Liverpool. Additionally they were joined by a resident from Haiti, the first country to permanently ban slavery.

Those young people have lived in slavery, working out their faith and discerning God's will for their future. Through repentence, reconciliation and mission they have affected the lives of the wider community, committing themselves to social justice projects such as the MICAH food bank, projects with the Roma community, working with prisoners on license and serving in placements at the Cathedral, Together Liverpool and Liverpool Parish Church.

The community are a witness to God's love, hope and justice across the diocese and beyond.

Page 3

Tsedaqah House, Liverpool

Trustees' Report for the period ended 31st March 2023 (continued)

Financial Review

Results for the period

The results for the period are set out on page 5.

Reserves policy

The trustees have established the level of reserves (that is those funds that are freely available) that the charity ought to have, which is equal to six months’ of normal unrestricted payments. Reserves are needed to even out any short term funding gaps between spending and the related income. The trustees therefore consider that the ideal level of reserves as at 31st March 2023 would be £8,500. At the year end the charity had unrestricted general funds of £13,915.

Related Party Transactions

There were no related party transactions during the year

Trustees' responsibilities in relation to the financial statements

Charity law requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and of its surplus or deficit for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with 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.

This report was approved by the Board of Trustees on 19th June 2023 and signed on its behalf by:

Canon Debra Walker Chair

Page 4

Tsedaqah House, Liverpool

Independent Examiner's Report to the Trustees of Tsedaqah House, Liverpool

I report to the trustees on my examination of the accounts of the Trust for the period ended 31st March 2023 which are set out on pages 5 to 7.

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 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commissioners 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.

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.

Paul Collins F.C.A. Collins & Co Chartered Accountants Suite 13 Hattersley House Ormskirk Lancs L39 2AY 19th June 2023

Page 5

Tsedaqah House, Liverpool

Receipts and Payments Account for the period ended 31st March 2023

Unrestricted
Funds
Note
£
RECEIPTS
Voluntary receipts
1
29,025
2
3,364
Receipts from charitable activities
3
225
TOTAL RECEIPTS
32,614
PAYMENTS
House utility and maintenance costs
4
9,332
5
7,199
6
608
TOTAL PAYMENTS
17,139
15,475
0
NET MOVEMENT IN FUNDS
15,475
0
15,475
Miscellaneous
Total cash funds brought forward at 11th March,
2022
Total cash funds carried forward at 31st March
2023
NET RECEIPTS/(PAYMENTS) BEFORE
TRANSFERS
TRANSFERS FROM/(TO) INVESTMENT
FUNDS
Resident/placement's costs
Activities for generating funds
Restricted
Funds
£
9,237
0
0
9,237
9,237
0
0
9,237
0
0
0
0
0
2023
£
38,262
3,364
225
41,851
18,569
7,199
608
26,376
15,475
0
15,475
0
15,475
TOTAL FUNDS

The notes on pages 7 form part of these accounts.

Page 6

Tsedaqah House, Liverpool

Statement of assets and liabilities as at

31st March 2023

FUND
CASH FUNDS
HSBC Bank Account
General Fund
TOTAL ASSETS
LIABILITIES
Creditors
General Fund
ASSETS LESS LIABILITIES
2023
£
15,475
15,475
15,475
1,560
13,915

Approved by the Board of Trustees on 19th June 2023 and signed on its behalf by:

……………………………………………………… ……………………………………………… Canon Debra Walker Mr David Walker

The notes on pages 7 form part of these accounts.

Page 7

Tsedaqah House, Liverpool

Notes to the accounts for the period ended 31st March 2023

Unrestricted
Funds
£
1
Voluntary receipts
MES Grants
10,980
Placement contributions
9,000
Grant - Benefact Trust
0
LDBF Rent contribution
0
Donations
1,075
Donation from previous organisation
7,970
29,025
2
Activities for generating funds
Rental Income
1,260
Resident contributions to utilities.
2,104
3,364
3
Receipts from charitable activities
Books and Periodicals
225
225
4
House utility and maintenance costs
Water
634
Rental payments
3,360
Electricity
3,054
Maintenance and alterations
2,284
9,332
5
Resident/placement's costs
Team building costs
1,191
Mentor expenses
80
4,204
Travel costs
1,724
7,199
6
Miscellaneous
Licences
212
Telephone and Internet
349
Bank charges
47
608
Living allowances paid by the charity
Restricted
Funds
£
0
0
2,775
4,200
2,262
0
9,237
0
0
0
0
0
0
4,200
0
5,037
9,237
0
0
0
0
0
0
0
0
0
TOTAL
2023
£
10,980
9,000
2,775
4,200
3,337
7,970
38,262
1,260
2,104
3,364
225
225
634
7,560
3,054
7,321
18,569
1,191
80
4,204
1,724
7,199
212
349
47
608

7 Member's liability

If the Charitable Incorporated Organisation (CIO) is would up, each member of the CIO is liable to contribute to the assets of the CIO such amount (but not more than £1) as may be required for payment of the debts and liabilities of the CIO contracted.