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2025-03-31-accounts

LAPWORTH COMMUNITY CHURCH (CIO)

ACCOUNTS AND REPORT

FOR THE YEAR ENDED

31 MARCH 2025

Cound & Co LLP Chartered Accountants 1 Princes Court Royal Way Loughborough Leics LE11 5XR Tel: 01509 214163

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LAPWORTH COMMUNITY CHURCH (CIO) FOR THE YEAR ENDED 31 MARCH 2025

Page
1 Contents
2 – 7 Trustees’ Report
8 Independent Examiner’s Report
9 Receipts and Payments Account
10 Statement of Assets and Liabilities
11 – 12 Notes to the Accounts

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LAPWORTH COMMUNITY CHURCH (CIO)

TRUSTEES’ REPORT - FOR THE YEAR ENDED 31 MARCH 2025

1) REFERENCE AND ADMINISTRATIVE DETAILS

i) Correspondence details

189 Station Lane Lapworth Solihull B94 6JG

ii) Trustees

The Trustees during the year ended 31[st] March 2025 were as follows:-

James Tydeman Pastor Arthur Prescott Elder (Treasurer) Ben Sterry Elder Christine O’Donnell Deacon Ian O’Donnell Deacon The Co-operative Bank plc Scottish Widows Bank plc Head Office Head Office P O Box 101 P O Box 12757 1 Balloon Street 67 Morrison Street Manchester Edinburgh M60 4EP EH3 8YJ

iii) Bankers

iv) Independent Examiner

D R Gradon Cound & Co LLP Chartered Accountants 27 Granby Street Loughborough Leics LE11 3DU

2) STRUCTURE AND GOVERNANCE

iv) A Register of Trustees’ interests is maintained .

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LAPWORTH COMMUNITY CHURCH (CIO)

TRUSTEES’ REPORT - FOR THE YEAR ENDED 31 MARCH 2025

3) PURPOSE AND SUPPORTING ACTIVITIES

i) Founding Purpose

The Trust seeks to demonstrate the Christian faith in action by teaching the elements of that faith as revealed by the Holy Spirit through the written word of God, the Holy Scriptures, and by the practical expression of that faith as servants, primarily to our Lord Jesus Christ and then to each other and the members of the community at large.

Our vision is to see the people of Lapworth District come into the experience of knowing Jesus as their Lord, Saviour and friend.

ii) Public Benefit Requirement

The Trustees confirm that they have referred to the Charity Commission’s guidance on Public Benefit when reviewing the church’s aims and objectives in the planning of future activities and policies.

It is the policy of the church to facilitate public access, indeed, to actively encourage attendance at all events other than those that are designated specifically for the purpose of defining the business of the church. The buildings are made available for use to the Lapworth Brownies, Guides and Rangers without charge although a voluntary gift is made by them to the church. Furthermore, as will be seen below, in the Review of Activities, some activities are especially structured to ensure accessibility by friends who have learning disabilities, whilst other activities are particularly arranged to meet their specific needs.

Access to the buildings has been designed to be ‘wheelchair friendly’ and there is a ‘loop system’ installed to improve accessibility for people who are hard of hearing. We have a set of large print hymns for the partially sighted.

Activities for children, young people, the elderly and other groups of adults are provided. Specifically, Lion Cubs (a Parent/Guardian and Toddler Group) for the preschool age group is being held weekly. During 2024/25 we continued with Family Fun @ 4, a family friendly bi-monthly Sunday afternoon activity. Also, on a bi-monthly basis we hold a Sunday morning Café Church which is a family friendly and easily accessible church service starting with refreshments and then a short time of worship and ministry. Tuesday Club, a monthly activity, for those with Learning Difficulties is also operating on a regular basis.

Invitations to people in the community are made to study the Christian faith. We offer to visit elderly or infirm people and to provide care and counselling where it is requested. All of these events are open to members and non-members alike.

There are continual collections of clothing, household goods and food items on behalf of Birmingham City Mission who help the homeless and needy (individuals and families) in the city of Birmingham. Food items and toiletries are also kept in case of needs for families in the community.

4) OVERVIEW OF STRATEGIC ACTIVITIES

i) Local Applications

The church is not a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by Jesus Christ, the Son of God. The New Testament reveals the church as a community of people, properly taught and cared for, who, by loving and serving Jesus Christ, were also committed to love and care for each other and to bring a blessing to the area in which they lived. The church, its trustees, elders and members are committed to the restoration of those New Testament principles.

During the year there has been a demonstration of the Christian faith in action by serving the local community in the following ways:

The church has continued with a programme of Sunday services and mid-week meetings for prayer, Bible study and fellowship. Some events (Prayer meetings and Trustees’ meetings) are often held via internet means.

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LAPWORTH COMMUNITY CHURCH (CIO)

TRUSTEES’ REPORT - FOR THE YEAR ENDED 31 MARCH 2025

4) OVERVIEW OF STRATEGIC ACTIVITIES (continued)

i) Local Applications (continued)

Prayer times have continued to take place on two mornings a week, one on a Tuesday morning is held at the church whilst one on a Thursday morning is held via the internet. The focus of these meetings is to support those in need, to encourage the sharing of the gospel with people in our community and to pray for needs both local and international. Also, in mid-week there are prayer meetings, bible studies or fellowship group meetings.

On the second Tuesday of every month, we have a special activity for adults who have learning disabilities and such adults are brought in by their carers from their homes in the wider area.

ii) External Missions

The Grants Policy Statement below records the extent of the involvement of the church in Mission in both the UK and overseas.

Grants Policy Statement

Scriptural principles - like the early church we encourage our members:

Whether people tithe or not is a personal decision but the principle we would encourage is that of deciding on an amount proportionate to income and as an expression of gratitude to God. However, it is worth pointing out that the principle of tithing preceded the giving of the Law [Gen 14:20] and that under the Law the people’s giving amounted to much more than 10%; some scholars have estimated it to be nearer to 20%. It is believed that in the early church the Christians tithed their gross income.

The resulting income of the church is then available for its own operational use and also, in the context of this paper, to be used to help the needs of others. One can deduce from scripture that generosity and even sacrifice in the area of giving, by both individuals and the church, are encouraged. The scriptures demonstrate that a church should seek to help the poor and to support our brothers and sisters engaged in gospel ministry. Giving is not a detached exercise but through prayer plus giving we are to be personally involved with each of the causes we support.

Another aspect is that of accountability: where support was given then news was brought back of progress and prayer was reciprocal.

The first thing to establish is that we are not including in the definition any routine operational expenditure. So, the Pastor’s Remuneration and the support of any other church worker is considered as operational and not included in our giving to Missions.

• Definition for Grants to Mission

Giving to Missions is that financial provision which is expended on people who, or activities which, are not our immediate responsibility nor under our direct control. However, they are activities that comply with our own aims and objectives. Coupled with our financial support is a commitment to take an interest in and to pray for those causes.

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LAPWORTH COMMUNITY CHURCH (CIO)

TRUSTEES’ REPORT - FOR THE YEAR ENDED 31 MARCH 2025

4) OVERVIEW OF STRATEGIC ACTIVITIES (continued)

ii) External Missions (continued)

The policy will vary according to the category of giving. We have developed a policy for each such category. A revision of categories may occur from time to time. The categories for which we have developed a policy are:

Personal Support

This applies to people who have a direct link to the church and for whom we want to help towards their living and serving. This Policy will acknowledge the relationship with the church. We expect a level of accountability from such people.

Overseas Ministries

We consider it important to support the worldwide spread of the gospel. We recognise that there are many ways and types of outreach, Bible translation, radio ministry, literature distribution amongst other faiths, theological training etc., and where possible we seek to assist a range of these. In the process of supporting these works we have endeavoured to find personal links with someone in each ministry. This personal contact gives us confidence in how our contributions are being used and also provides a level of accountability.

Home Ministries

We recognise the needs of ministries closer to home and see that the spread of the gospel in these areas is as important as those overseas. In the process of supporting these works we have endeavoured to find personal links with someone in each ministry. This personal contact gives us confidence in how our funds are being utilised and ensures a level of accountability is attained.

Relief Ministries

We recognise our responsibility to the poor and needy around the world. Our policy has two aspects: We aim to give a regular amount to specific organisations but also to respond to crisis appeals from the same and other organisations or individuals. We acknowledge that personal links are more difficult for aid organisations, but we would nevertheless expect a level of feedback about how our funds have been used.

Projects

Equipping Pastors Worldwide - involves the arrangement and delivery of a number of teaching seminars in Uganda for the benefit of indigenous African Pastors. As a church, we have committed to supporting Gerald Tanner (Pastor of The Lees Chapel to June 2014) and reimbursing expenses that he incurs as a result of his involvement. We anticipate providing for the financial costs of one conference week per year. Other needs will normally be met by gifts.

Gift Days

Currently we have one planned Gift Day per year in the Spring. We also use Harvest as a time to raise extra funds for Relief work. The Spring Appeal is generally for some external Mission related activity.

5) REVIEW OF MANAGING PERFORMANCE

i) ADMINISTRATION:

Church status

The church commenced operation as a Charitable Incorporated Organisation from the date of 10 May 2022 when it was accepted by the Charity Commission. Previously the church had been known as The Lees Chapel and was a Charitable Unincorporated Association. The Church continues its affiliation to the FIEC (Fellowship of Independent Evangelical Churches).

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LAPWORTH COMMUNITY CHURCH (CIO)

TRUSTEES’ REPORT - FOR THE YEAR ENDED 31 MARCH 2025

5) REVIEW OF MANAGING PERFORMANCE (continued)

i) ADMINISTRATION (continued):

Communications with FIEC

FIEC Church Declaration and Annual Donation

An Annual Church Declaration demonstrating agreement to the FIEC Doctrinal Statement of Faith is made annually. A donation to FIEC normally accompanies the declaration – this was £400 paid for the year 2024/25.

Church Constitution

A Constitution and Handbook was agreed in April 2022.

Policies

Policies will be reviewed every 3 years or whenever there is a need to change in the interim period. A new Safeguarding policy was adopted at the next last AGM of Members. A Risk Assessment is currently under development. All other Policies are under review. All lead personnel working with children and vulnerable adults are required to have DBS checks.

Appointments

No new appointments during 2024/25.

ii) PROPERTY MAINTENANCE:

Routine maintenance was continued through the year. Some improvements to the technical sound and vision equipment were made. There were no other major projects.

iii) FINANCE:

Church Accounts

The second full year accounts for Lapworth Community Church have been completed as of 31[st] March 2025.

Church Budget

A church budget is routinely produced for the start of each financial year and is agreed by the Trustees and Members and used to monitor expenditure through the year. During the year it became apparent that costs were exceeding income. An appeal to members and supporters resulted in significant gifts and increases in regular gift aided donations and thereby restoring financial stability.

Pastor’s Remuneration

The remuneration package of the Pastor was last reviewed by The Lees Chapel in April 2022 and an increase incorporating cost of living elements was approved. Due to financial difficulties increases in remuneration have not been agreed since.

Pension Contributions

Following advice from an Independent Financial Advisor our Pastor is enrolled in an approved scheme as from the staging date of 1[st] July 2016.

Rent for manse

The agreement with the previous Pastor for rent of his house as a manse was terminated and the house was sold. The Pastor and his family moved to a new rental property which has incurs a rent of £1,600 per month. This rent is paid by the church. A contribution towards removal expenses was also paid.

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LAPWORTH COMMUNITY CHURCH (CIO)

TRUSTEES’ REPORT - FOR THE YEAR ENDED 31 MARCH 2025

5) REVIEW OF MANAGING PERFORMANCE (continued)

iii) LEGAL RESPONSIBILITIES:

Certificate of Public Worship

It is necessary for the Chapel to hold a ‘Certificate of Public Worship’. That certificate is included in the Document folder in the Chapel.

Disclosure and Barring Service checks

These checks for people working with children and vulnerable adults are carried out for the Chapel by Birmingham City Mission. All our DBS certificates are reviewed regularly and renewed when appropriate.

v) EXTERNAL INTERFACES:

Local Community:

Facility Usage Requests

The Trustees’ policy is not to let the buildings on a routine basis and use is restricted to occasions when other venues are unavailable. Brownies, Guides and Rangers are permitted to use the premises and have done so through the year.

6) FINANCIAL REVIEW

Accounts

Lapworth Community Church has a Co-operative Community Account for normal income and expenditure and also a Scottish Widows account containing the Reserve Fund.

Investment

A sum of £15,000 plus interest is invested in The Scottish Widows Charity Deposit. This is the Reserve fund.

Income and Expenditure

Gifts received during the accounting year were in decline and were insufficient to cover expenditure. An appeal to members and congregation resulted in a recovery of the situation. Care has continued to be exercised to ensure commitments do not exceed income.

This report was approved by the Trustees on 7 June 2025 and signed on their behalf by:

………..……………………….. A Prescott Elder/Treasurer

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

LAPWORTH COMMUNITY CHURCH (CIO)

I report on the accounts of the Trust for the year ended 31 March 2025, which are set out on pages 10 to 14.

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 period under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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:

have not been met; or

D R Gradon MA FCA Cound & Co LLP Chartered Accountants 1 Princes Court Royal Way Loughborough Leics LE11 5XR 7 June 2025

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LAPWORTH COMMUNITY CHURCH (CIO)

STATEMENT OF FINANCIAL ACTIVITIES- (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

2025
2025
Unrestricted
Restricted
RECEIPTS
Notes
Funds
Funds
Donations and Legacies:
Grants and gifts received
80449
-
Tax refunds under gift aid
13458
-
Investments:
Interest received
248
-
Other Income
500
-
_

Total Receipts
94655
-
_

PAYMENTS
Charitable Activities:
Direct charitable costs
2
63305
-
Grants paid
3
7635
-
Interest paid
-
-
_

Total Payments
70940
-

_
NET RECEIPTS/(PAYMENTS) BEFORE TRANSFERS
23715
-
TRANSFERS BETWEEN FUNDS
-
-
NET MOVEMENT IN FUNDS
23715
-
Fund balances as at 1 April 2024
£447770
-
_

Fund balances at 31 March 2025
£471485
£-
___
____		 2025
Total
Funds
80449
13458
248
500
_
94655
_
63305
7635
-
__
70940
__
23715
-
23715
£447770
_
£471485
_____		 2024
Total
Funds
53046
12092
173
1970
_
67281
_
56375
12200
11
__
68586
__
(1305)
-
(1305)
£449075
_
£447770
_____

The accounts on pages 10 to 14 were approved by the trustees on7 June 2025 and signed on their behalf by:

……………………………… A Prescott Elder/Treasurer

……………………………… Mrs C O’Donnell Trustee/Deacon

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LAPWORTH COMMUNITY CHURCH (CIO)

STATEMENT OF ASSETS AND LIABILITIES AS AT 31 MARCH 2025


FIXED ASSETS
Freehold Building
Equipment
CURRENT ASSETS
Cash at Bank
Gift Aid Tax Recovery not yet received
Prepayments
CURRENT LIABILITIES
Creditors
NET CURRENT ASSETS
NET ASSETS
FUNDS
General Funds
Restricted Funds		 Notes 2025
2024
379071
379071
31901
31901
__
_
410972
410972
5
57449
35710
3084
2726
1600
-

_
62133
38436
1620
1638


60513
36798
__
_
471485
447770


6
471485
447770
6
-


£471485
£447770

___		 379071
31901
__
410972
36798
_
447770
___

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LAPWORTH COMMUNITY CHURCH (CIO)

NOTES TO THE ACCOUNTS - FOR THE YEAR ENDED 31 MARCH 2025

1) Accounting Policies

a) Accounting Convention

These accounts have been prepared on an accruals basis and include income when entitlement to that income arises and expenditure when a liability or cost is incurred

b) Funds

General funds represent the funds of the church that are not subject to any restrictions regarding their use and are available for application on the general purposes of the church.

Restricted funds are those funds that must be spent on their restricted purposes. Gifts designated by the donor for a particular charity or project and received as income are treated as Restricted funds and the monies are remitted to the appropriate recipients as soon as possible.

c) Support Services

These comprise the administration and running costs (less insurance) of the Chapel.

a) Fixed Assets

These are included in the accounts at their insurance valuation.

2) Direct Charitable Costs

Employment Costs
Light and Heat
Insurance
Support Services
Outreach Activities
Maintenance of Buildings and Equipment
FIEC Donation
Visiting Speakers
Independent Examination
Miscellaneous Costs
Chapel Telephone
Professional Fees
Defibrillator		 2025
2025
General
Restricted
Notes
Funds
Funds
4
47438
-
1830
-
1227
-
1584
-
259
-
4668
-
400
-
627
-
630
-
3405
-
726
-
911
-
-
-
_

£63305
£-
_
 2025
Total
Funds
47438
1830
1227
1584
259
4668
400
627
630
3405
726
911
-
__
£63305
____		 2024
Total
Funds
42506
3058
1206
1125
990
1075
840
1398
600
610
612
955
1530
__
£56375
____

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LAPWORTH COMMUNITY CHURCH (CIO)

NOTES TO THE ACCOUNTS - FOR THE YEAR ENDED 31 MARCH 2025

3) Grants Paid

2025
2025
General
Restricted
Funds
Funds
Individuals
6110
-
Institutions
1525
-
Tear Fund
-
-
_

£7635
£-
_
 2025
2024
Total
Total
Funds
Funds
6110
6380
1525
3120
-
2700
_

£7635
£12200
__
_____

4) Employment Costs and Transactions with Trustees

The Pastor receives from the church a remuneration package that includes a stipend. During the year pension contributions of £2234 (2024 £2058) were made on behalf of the Pastor. These are to a defined contribution pension scheme. No one else received any contributions in the year.

The Pastor is the only trustee to receive any remuneration. No other trustee or person connected to them receives any amounts from the church, with the exception of Katherine O’Donnell. Katherine is the daughter of a trustee, Christine O’Donnell, and the church pays support to Wycliffe Bible Translators in respect of Katherine who works for them in Tanzania. Payments totalling £4800 (2024: £5100) were made during the year. Trustees are reimbursed for any items that they purchase on behalf of the church.

5) Cash at Bank

Cash at Bank
2025 2024
Cooperative Bank 41096 19605
Scottish Widows 16353 16105
______ ______
£57449
______		 £35710
______
Analysis of Net Assets By Funds
2025 2025 2025 2024
General Restricted Total Total
Fund Fund Funds Funds
Fixed Assets 410972 - 410972 410972
Current Assets 62133 - 62133 38436
Current Liabilities (1620) - (1620) (1638)
______ ____ ______ ______
£471485
______		 £-
____		 £471485
______		 £447770
______

6) Analysis of Net Assets By Funds