2023-03-31-accounts - Christ's Heart Church UK

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REGISTERED COMPANY NUMBER: CE029208 (England and Wales) REGISTERED CHARITY NUMBER: 1198618

Report of the Trustees and Unaudited Financial Statements for the Period 13 April 2022 to 31 March 2023

for

Christ's Heart Church UK

Altus Business Consulting Chartered Accountants 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB

Christ's Heart Church UK

Contents of the Financial Statements for the Period 13 April 2022 to 31 March 2023

		Page
Report of the Trustees	1	to	4
Independent Examiner's Report		5
Statement of Financial Activities		6
Balance Sheet		7
Notes to the Financial Statements	8	to	9
Detailed Statement of Financial Activities		10

Christ's Heart Church UK

Report of the Trustees

for the Period 13 April 2022 to 31 March 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 13 April 2022 to 31 March 2023. 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).

INCORPORATION

The charitable company was incorporated on 13 April 2022.

OBJECTIVES AND ACTIVITIES

Objectives and aims

To advance the Christian faith in the United Kingdom or the world by, but not exclusively by, teaching of the Bible, worship and praise, evangelism, study, prayer,children and youth works and community service as the Trustees from time to time may think fit.

Significant activities

Launched in October 2021 with the aim of holding worship and teaching services for whoever wants to participate, both local people and people from a wider demographic and also reaching the local community through community based programs.

The following provides an outline of new programs and events that started:

2022 and 2023

September 2022: We launched a Parents and Toddlers’ initiative in the Richardson Hall every Monday morning from 9.00am to 12pm, to reach out into the community. Run by volunteers who will be DBS Checked and a safeguarding policy in place. Attendance of children is +/-20 to 25 plus parents, grandparents and carers.
Easter 22/23: The traditional Christian Easter program took place of Good Friday and Easter Sunday Services
September 22/23: We launched a ‘Discipleship Training’ course for those who want to learn more about the Christian faith.This was both an online and in person course. 13 attended first year in person and 3 online. This will continue from September 2023 for another academic year.
December 22: Throughout December various Christmas community events. We took part in the Wordsley Community Christmas Fayre which had a footfall of over 500 people. The church musicians played Christmas Carols and Songs during the event, which was well received. December 2021 and 2022: We held our ‘Community Carol Service’ with 80 local residents attending each year.
We continue to meet on Friday evenings and Sunday mornings at the Richardson Hall for worship, teaching and fellowship

Page 1

Christ's Heart Church UK

Report of the Trustees

for the Period 13 April 2022 to 31 March 2023

OBJECTIVES AND ACTIVITIES Public benefit

To advance the Christian faith in the United Kingdom or the world as the Trustees

from time to time may think fit;

Weekly Sunday church services incorporating worship, prayer, preaching from Scripture and fellowship.

Evangelistic activities conducted for children, youth and adults both weekly and monthly. Work is also undertaken with senior citizens with informal meetings with regular speakers on a variety of subjects.

Midweek groups for youth and adults focusing on discipleship, mutual support, prayer, worship and Bible study.

Running a Discipleship Training Centre for adults and Roundtable Development for youth to develop their Christian faith.

From time to time fun-days and other special events to outreach and serve the local community.

To relieve poverty in the United Kingdom or the world as the Trustees from time to

time may think fit

Financial support for specific charitable activities such as running a foodbank and running a drop in centre for those in need.

To fulfil such other purposes which are exclusively charitable according to the law

of England and Wales and are connected to the charitable work of the Charity as the Trustees from time to time may think fit

Running children’s holiday clubs and/or toddler group for up to 30 children supported by their parents. Entry to the group is open to all.

Running Sunday children’s and youth teaching programmes organised around the different age groups and using established Christian teaching resources.

The church actively encourages members to attend discipleship courses that are run periodically.

Support for various conferences and courses of Christian relevance church leadership development, worship leadership, youth events etc

FINANCIAL REVIEW

Financial position

The trustees are satisfied with the financial position of the Charity. At the 31st March 2023 the unrestricted reserves were £29,426

Principal funding sources

The principle funding sources are donations from congregation members.

Page 2

Christ's Heart Church UK

Report of the Trustees

for the Period 13 April 2022 to 31 March 2023

FUTURE PLANS

Commence children and youth activities to reach out into the community Holiday Clubs, Sports Activities, Mental Health Workshops
Obtain a more permanent building that we can utilise during the week and weekend for all activities. This will enable us to pursue more opportunities within the local community.
Continue with the Little Hearts Parent and Toddler Group
Continue with ‘Discipleship College First and Second Years
Increase our online presence through all forms of social media.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

CE029208 (England and Wales)

Registered Charity number

1198618

Registered office

12 Brindley Close Wombourne Wolverhampton West Midlands WV5 8HJ

Trustees

Rev K Poole (appointed 13.4.22) S Straw (appointed 11.7.23) J Poole (appointed 11.7.23) S Bloomer (appointed 13.4.22) (resigned 17.7.23) M Hughes (appointed 14.4.22) (resigned 11.7.23)

Company Secretary

Independent Examiner

Altus Business Consulting Chartered Accountants 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB

Approved by order of the board of trustees on 25 July 2023 and signed on its behalf by:

Page 3

Christ's Heart Church UK

Report of the Trustees

for the Period 13 April 2022 to 31 March 2023

Rev K Poole - Trustee

Page 4

Independent Examiner's Report to the Trustees of Christ's Heart Church UK

Independent examiner's report to the trustees of Christ's Heart Church UK ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the period 13 April 2022 to 31 March 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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 matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Richard Ashmore BA, BFP, FCA

Altus Business Consulting Chartered Accountants 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB

25 July 2023

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Christ's Heart Church UK

Statement of Financial Activities

for the Period 13 April 2022 to 31 March 2023

Unrestricted Restricted fund funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 53,472 - EXPENDITURE ON Charitable activities Pastoral and Ministry 23,172 - Support Costs 14,476 - Total 37,648 - NET INCOME 15,824 - RECONCILIATION OF FUNDS Total funds brought forward 13,299 - TOTAL FUNDS CARRIED FORWARD 29,123 -	Total funds £ 53,472
	23,172 14,476
	37,648
	15,824 13,299
	29,123

The notes form part of these financial statements

Page 6

Christ's Heart Church UK

Balance Sheet 31 March 2023

Unrestricted Restricted fund funds Notes £ £ CURRENT ASSETS Cash in hand 29,627 - CREDITORS Amounts falling due within one year 4 (504) - NET CURRENT ASSETS 29,123 - TOTAL ASSETS LESS CURRENT LIABILITIES 29,123 - NET ASSETS 29,123 - FUNDS 5 Unrestricted funds TOTAL FUNDS	Total funds £ 29,627 (504) 29,123 29,123 29,123 29,123 29,123

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 25 July 2023 and were signed on its behalf by:

K Poole - Trustee

The notes form part of these financial statements

Page 7

Christ's Heart Church UK

Notes to the Financial Statements

for the Period 13 April 2022 to 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. 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.

Taxation

The charity is exempt from corporation 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

Rev K Poole received a salary of £11,850 in his role as Senior Pastor

Trustees' expenses

Rev K Poole received expenses of £943 during the year

continued...

Page 8

Christ's Heart Church UK

Notes to the Financial Statements - continued for the Period 13 April 2022 to 31 March 2023

3. STAFF COSTS

The average monthly number of employees during the period was as follows:

Pastor 1 No employees received emoluments in excess of £60,000. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR £ Accrued expenses 504 MOVEMENT IN FUNDS Net At movement At 13.4.22 in funds 31.3.23 £ £ £ Unrestricted funds General fund 13,299 15,824 29,123 TOTAL FUNDS 13,299 15,824 29,123 Net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds £ £ £ Unrestricted funds General fund 53,472 (37,648) 15,824 TOTAL FUNDS 53,472 (37,648) 15,824		1 £ 504
	15,824

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5. MOVEMENT IN FUNDS

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 31 March 2023.

Page 9

Christ's Heart Church UK

Detailed Statement of Financial Activities for the Period 13 April 2022 to 31 March 2023

INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Total incoming resources EXPENDITURE Charitable activities Wages Disciple School Mum's & Toddlers Pastoral Expenses Ministry Expenses Missions Food Provision Service Costs Support costs Management Rent Postage and stationery Travel & Accommodation Printing Professional Fees Independent Examiner Fee Total resources expended Net income	41,431 12,041
	53,472
	53,472 11,850 3,720 2,052 59 650 3,219 445 1,177
	23,172 5,615 4,202 2,571 528 1,200 360
	14,476
	37,648
	15,824

This page does not form part of the statutory financial statements

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