## **REFLECT COMMUNITY CHURCH**
**______________________________**
**REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2023**
**_____________________________________**
**C Management Services 69 Velindre Road Whitchurch Cardiff CF14 2TF**
## **REFLECT COMMUNITY CHURCH**
## **FOR THE YEAR ENDED 31[ST] MARCH 2023**
## **CHARITY INFORMATION**
**Trustees:** Philip Davies Colin Prothero (appointed 6[th] June 2023) Paul Thomas (appointed 29[th] November 2022) Philip Barry Dolphin Nathan Scott Morgan Clive Cornish Chloe Jade Hancock (resigned xxxxxx) **Charitable position:** Charitable Incorporate Organisation no. 1198881 **Governing Document:** Foundation Constitution dated 9/5/22 **Address for correspondence:** Reflect Community Church & Centre Grand Avenue CARDIFF CF5 4HU **Independent Examiner:** Paul Burnell ACMI C Management Services 69 Velindre Road Whitchurch CARDIFF CF14 2TF **Bankers:** National Westminster Bank Plc
||**CONTENTS**||
|---|---|---|
|||Page|
|Charity Information||2|
|Trustees Report||3-5|
|Independent Examiners Report||6|
|Statement of Financial Activities||7|
|Statement of Assets and Liabilities||8|
|Notes to the Accounts||9|
2
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31[st] MARCH 2023**
The Trustees have pleasure in submitting the Report and Accounts for the year to 31[st] March 2023 .
## **Objects of the Charity**
The object of the charity is the advancement of the Christian Faith and Gospel through the provision of services for prayer and worship. The charity also offers pastoral care for anyone who makes a request for care. The charity also performs a several outreach events in the community involving all generations. The charity also offers use of its building to appropriate organisations who are providing facilities for the community. The charity runs a community coffee shop known as Logos for which reasonable charges are made for the provision of the refreshments offered. The purpose of the coffee shop is to make links and offer support for members of the local community.
## **Structure, Governance and Management**
## **Nature of organisation**
The charity is constituted as a charitable incorporated organisation. It was formed and registered with the Charity Commission on 9 May 2022 (number 1198881)
## **Appointment of Trustees**
The trustee body was formally established on the 9[th] May 2022 and since that time to date the trustees have sought to ensure that the composition of the trustees has sufficient people with the time and expertise to manage the charity effectively. As a newly formed charity new activities are being established on a regular basis requiring additional trustees.
## **Income**
The income of the charity arises from three main sources. Contributions from the church members, income from the Logos Coffee Shop and grants from other Charitable organisations.
## **Risk Management**
The charity is committed to ongoing assessment of the risks to which it and the Reflect Community Church. As new risks are identified risk assessments are undertaken and the appropriate actions taken. At the time that the charity was formed an insurance assessment was undertaken and a relevant Insurance Policy purchased.
## **Organisational Structure**
The Trustees are responsible for all aspects of Reflect Community Church Centre relating to the fabric and maintenance of the building and coffee shop. The spiritual and pastoral
3
needs of the church are addressed by its Elders and other leaders who serve on a voluntary basis.
## **Responsibilities of the Trustees**
Charity law requires the Trustees to prepare financial statements for each accounting year which give a true and fair view of the state of the charity and of its income and expenditure for the year.
We are required to:
1. Select suitable accounting policies and apply them consistently
2. Make judgements and estimates that are reasonable and prudent
3. State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts
4. Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
## **Our Aims and Objectives**
The objective of the charity as previously stated is the advancement of the Christian Faith and the Gospel.
These objectives are achieved by the arrangement of a number of meetings at the Church that include a weekly Communion and All Age Service when all are invited to attend. There is also a weekly prayer and bible study time and at least one children’s activity each week.
The Logos Coffee shop is open Monday to Thursday each week when a good number of the local community come in to enjoy friendship as well as refreshment.
Bibles and Christian Literature are provided free of charge upon request. This provision has brought about quite few very interesting conversations about the Christian Faith.
Special services are held throughout the year to commemorate Christmas, Easter, Harvest, Mothering Sunday and Father’s Day. Should other celebrations occur Special Services may be arranged.
## **Public Benefit requirement**
In planning the activities the Trustees have applied the guidance issued by the Charity Commission on public benefit in December 2008.
## **Financial Review**
The trustees of the newly formed trust meet on a regular basis when a detailed Financial Review is undertaken to ensure that the commitments of the Charity are being met.
4
## **Plans for Future Periods**
The charity continues to look for opportunities to contribute to and enhance the spiritual and physical needs of our church and community.
## **Independent Examiner**
Paul Burnell of C Management Services was appointed as the organisation’s independent examiner during the year.
This Report was approved by the Trustees on 29[th] January 2024 and is signed on their behalf by
Paul Thomas
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## **INDEPENDENT EXAMINERS REPORT**
## **TO THE TRUSTEES OF**
## **REFLECT COMMUNITY CHURCH**
I report on the accounts of the Charity for the year ended 31[st] March 2023, which are set out on pages 4 to 7.
## **Respective responsibilities of 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;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of 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 prepare 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.
## Paul Burnell
Paul Burnell ACMI 29[th] January 2024 For and on behalf of:
C Management Services (trading name of C Mgmnt Services Ltd) 69 Velindre Road Cardiff CF14 2TF
6
## **REFLECT COMMUNITY CHURCH**
## **RECEIPTS AND PAYMENTS ACCOUNT**
## **FOR THE YEAR ENDED 31[st] MARCH 2023**
|Note
**RECEIPTS**
_Receipts from generated funds_
2
_Receipts from charitable_
_activities_
3
_Other receipts_
4
Interest received
Total Receipts
**PAYMENTS**
Charitable activities
5
Total payments
**Net Receipts/(Payments)**
Transfer from old charity
Fund balances at 1st April 2022
Fund balances at 31stMarch
2023|Unrestricted
Funds
£
Restricted
Funds
£
Total Funds
2023
£
7,387
-
7,387
19,030
-
19,030
8,558
-
8,558
-
-
-|
|---|---|
||34,975
-
34,975|
||30,455
-
30,455|
||30,455
-
30,455|
||4,520
-
4,520
4,932
-
4,932
-
-
-|
||9,452
-
9,452|
The notes on page 6 form part of these accounts.
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**REFLECT COMMUNITY CHURCH**
## **STATEMENT OF ASSETS AND LIABILITIES**
## **FOR THE YEAR ENDED 31[ST] MARCH 2023**
## **1. Fixed Assets**
|The value of assets owned are:
Buildings
Equipment
**2. Bank & Cash Balances**
Cash at bank and in hand
**3. Other Assets and Liabilities**
_Assets_
Gift aid tax recovery not yet received
_Liabilities_
Unbilled fee for Independent Examination|Insurance
Value 2023
£
1,194,752
43,396
1,238,148
2023
£
9,452
9,452
2023
£
349
150|
|---|---|
||
|
The accounts were approved by the Trustees and signed on their behalf on 29[th] January 2024
Paul Thomas
The notes on page 6 form part of these accounts.
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## **REFLECT COMMUNITY CHURCH**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2023**
## **1. Accounting Policies**
The accounts have been prepared on a receipts and payments basis with a statement of assets and liabilities
|**2. Voluntary receipts**
Donations
**3. Receipts from charitable activities**
Church Events
Coffee shop
Rental Income
**4. Other Receipts**
Grants
**5. Charitable activities**
**a. Direct Charitable Costs**
Coffee shop costs
Sponsorship & missionary payments
**b. Support and Administration**
Premises costs
Insurance
Administration and general expenses
IT costs|Unrestricted
Funds
£
Restricted
Funds
£
Total
2023
£
7,387
-
7,387|
|---|---|
||7,387
-
7,387|
||555
5,293
13,182
-
-
-
555
5,293
13,182|
||19,030
-
19,030|
||Unrestricted
Funds
£
Restricted
Funds
£
Total
2023
£
8,558
-
8,558|
||8,558
-
8,558|
||Unrestricted
Funds
£
Restricted
Funds
£
Total
2023
£
12,348
-
12,348
5,000
-
5,000|
||17,348
-
17,348|
||5,137
-
5,137
1,311
-
1,311
6,364
-
6,364
295
295|
||13,107
-
13,107|
## **6. Staff and Trustees**
The charity has no employed staff. Its activities are carried out by volunteers
No remuneration or trustee expenses were paid to any trustee during the year, nor to any person connected to them.
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