Registered Charity Number 1199176 WEST STRE EVANGELICAL CHURCH TRUSTEES. PORT AND uNAuDED ACCOUls FOR THE YEAR ENDED 30 APRIL 2023 T&K Accounting Group Accountants, Tax Advisors and Business Consuttants 69, Banstead Road Carshalton SM5 3NP
WEST STRE EVANGELIC CHURC CONTENTS FOR THE YEAR ENDED 30 RIL 2023 and other infomation Trustees. ReFXNt 24 statsment of Trustees, Resp)n'l1eS Independent Examiners Report ststement of Financial Acbvitses Balan Sheet Notes to the Accounts 8-10
WEST STRE EVANGELICAL CHURCH TRUSTEES OFFICERS COMMrrrEE MEMBERS AND OTHER INFORMATION FOR THE YEAR ENDED 30 APRIL 2023 Trustees.. Rev Keith John W*rs Mr. James Barrett Mr. Joseph Nurse Mr. Alan Carrick West street Evangelical Church West Street Car5halton SM5 2NR Bankers". Barckys PIC Independent Examiner: V Shanmugasarma FCMA. CGMA, AIA T&K Aixounb"ng Group 69 Banstead Road Carshalton Surrey SM5 3NP Regtstered Chartty Number. 1199176
EST STREET EVANGELICAL CHURCH TRUSTEES, REPORT FOR THE YEAR ENDED 30 APRIL 20 The Tnjstees submit their rert for the year ended 30 Nxil 2023. STRUCTURE. GOVERNANCE AND MANAGEMENT West Street Evangel1 Churd). a registered charity in England and Wales, is regulated by a set of rules approved in June 2022 registration with the Charrty Commission. Responsibility for the management of the activtkn.es of West Street is vested in the 4 Trustee and who a elect&J by the members at the Annual General meets.ng held each year. The charily has 02 empEoyees. One of the trustees has received remuneration from the Charity. The Trustees are asked to maintan regular training on Trustee duts.es and complian¢e with charities legrslation. The financBI statements have b8en prepared in accordanc* with the Statement of Recommended Pracb"ce" Accounb"ng & Reporb"ng by Charities preparing their accounts in accordan with the Financtal ReportiThJ Standard applicable in the UK and Republic of Ireland IFRS102), and The Chariti'es Act 2011. The Officers and Committee are reSPsIble for the management of the risks faced by the West Street Evangelical Church. The major risks have been identified, assessed and controls established. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed. The trustees confimi that the major risks to whth the charty is exposed has been reviewed, and systems and pro¢edures have been established to identtfy and respond to such risks. Laws and regulations.. Compliance th the financkgl reFQrting standard in the UK and Republic of Ireland (FRS102} and the charib.es Act 2011.
WEST STRE EVANGELIC CHURCH STATEMENT OF TRUSTEES, RESPONSIBILMES FOR ThE YEAR ENDED 30 ri12023 The Tnjstees a required by the Charities Act 2011 to prepare accounts each financrdl year which give a true and fair view of the state of affaits of the charity at the end of the financial year and of its financial acb"vrties for that perK%. In preparing those accounts. the TTUStees ar8 required to -_ Select sutsbk accounting Pc4 and then aPY them o)nsi8tently; Make ju(Jgements and estimates that are reasonable and prudent stste whether the polK3es adopted are in &Cordan with the Statement of Recommended Pract. 'Puounting by Charities. with applicabk accounting stsndards,. Prepare the accounts on the goiro COnM basi5 unless li ts inappropriate to presume that the charity Vdill ntInue in business. The Trustees are responsible for keeping proper accounting record5 which disclose wrth reasonable accuracy at any time. the financial F)osilion of the charity and enable them to ensure that the accounts compty wrth the Charities Act 2011. They are also responsible for safeguarding the assets of the (1panY and hen for taking reasonable steps ft)r the prevention and detection of fraud and other irregulatibes. 7- Rev Keith John Wats Chaimwn October 2024
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES WEST STREET EVANGELICAL CHURCH FOR THE YEAR ENDED 30 APRIL 20 I report on the accounts of West street evangelical church for the year ended 30 April 2023. which are set out on pages 6 to 10. ectiv• nsibilttl•s of trustèes and e miner The charity's tnjstees are reswnsible for the preparation of the accounts. The charity's trustees consider that an audr( is not required for this year under section 144121 of the Charities Act 2011 Ilhe 2011 Actl and that an independent examination is needed. It is my responsibiif(y to.. examine the accounts under wtion 145 of the 2011 Art to follow the procedures LAid down in the general DireetK)ns gNen by the Charty Commission under se¢b"on 145(5Mb) ofthe 2011 Art and to slate whether parb.lar matters have come to my attention Basls of inde ndent examinerfs re My examination was carried out in accordan wilh the ger Diwlions given by the Charity Comfnission. An examination indudes 2 review of the aUrt.ng records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or di5cbsures in the accounts, and seeking explanations from you as trustees conoming any such matters. The pr(Kedures undertaken do not provide all the evidence that would be required in an audit and ts)nsequently no opinion is given as lo whether the accounts present a *ue and fair viev/ and the report is limited to those matters set out in the slatement below. Inde endent examlnefs slat In connection vitlh my examination, no matter has come to my attention: {1) which gives me reax)nable cause to believe that in any material respect the requirements.. to keep accounting records in aCrdan vrith section 130 of the 2011 A¢L' and to wepare counts Ihat arwrd the accounb'ng records and comply wilh the aCUntr"ng requirements ofthe 2011 Aci have not been met or (2) to which, in my opinion. attention should be dra in order to enable a proper understanding of the accounts to be re&hed. V Shanmugasama FCMA for and on behalf of T & K Accounting Group Accountants, Tax Advisors and Business Consultants 69 Banstead Road Carshalton. Surr8y SM5 3NP October 2024
T STREET EVANGELICAL CHURCH ATEMENT OF FINANCIAL ACTM ES FOR THE YEAR ENDED 30 APRIL 2023 General Restric*ed Funds Funds Total 2023 Notes INCOMING RESOURCES Donations, legacies and subscriptions Hall Hire 24.860 2.030 24,860 2,030 Total incoming resources 26.890 2690 RESOURCES EXPENDED Direct charitsble expendtiure Management & adminislration 38,614 57.098 38.614 57,098 Total resources expended 95.712 95,712 NET INCOMINGI{oufGOING) RESOURCES FOR YEAR {68.822) (68.822) TRANSFER OF FUNDS OTHER RECOGNISED GAINS AND LOSSES NET MOVEMENT IN FUNDS 168,822 (68.822 Balances brought forward at 1 May 2022 294,658 294,658 Balan¢os earrled forward at 30 April 2023 225,836 225.836
WEST STREEf EVANGELICAL CHURCH STATEMENT OF INANCIAL posmo AS AT 30 A rll 2023 2023 Notes FIXED ASSETS Investments CURRENT ASSETS Debtors Cash at bank and in hand 225.836 225.836 CREDITORS Amounts falling due wtlhin one year NET CURRENT ASSErs 22536 TOTAL ASSETS LESS CURRENT LIABILrfiES 225,836 FUNDS Unrestricted fund 225.836 225,836 Agreed by the Officers and Commiitee on ... . (knEef £0 Rev Kgith John Watsrs Trustee October 2024
STREET EVANGELICAL CH RCH NOTE TO THE FINANCIAL STA mETrs FOR THE YEAR ENDED 30 rt12023 AccoupinNG POLICIES G8nersl Infonnation West stet Evangelical Church is a charty lstered in England & Wales.The address is West street EvangeliL21 church.west Street.Carshalton.SMS 2NR Ba ofAccounting The financial statements have been prepared in accordan with Accounting & Reporting by Charitss: Statement of Recommended Practice appIle to charities preparing their accounts in xcordance with the Financial Reporting Standard applicable in the United Kingd¢yn & Republic of Iland IFRS1021 and The Charities Act 2011 and UK General Accepted Accounting Practice. effective from 1 January 2015. Income Resources Incoming resources are recognised when wNed, or when the charity becomes gallY entiued to income and can be measured wrth SUffict reliabilty. Direct Charitsble Expenditure All expenditure is accounted for on an cash basis. Taxation West Street Evangelical Church is a registered chaTity and rf exempt from taxation to the extent that any income and gains are applied to its charitable purposes. Value Added fax Value Added Tax is nol recoverable by the Chartty. and as such, is included in the rdevant costs in the Statement of Financial Activities.
WEST EVANGELICAL CHURCH NOTES TO THE FINANCIAL TATEMEKrs FOR THE YEAR ENDED 30 APRIL 2023 continued Unrestrict&J Restncted Fund Funds Total 2023 DONATIONS. LEGACIES AND SUBSCRIPTIONS Offering 24,860 24.860 Hall Hire 2,030 26.890 26,890 DIRECT CHARITIABLE EXPENDITURE Church Works Missionary Support 36,156 2,458 36,156 2.458 38.614 38,614 MANAGEMENT AND ADMINISTRATION Office and general expen*s 57.098 57.098 57,998 57,998
WEST STrEEf EVANGELICAL CHURCH NOTES TO E FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023 continued MOVEMENT IN FUNDS Balance at 1May 2022 Transfers Beeen Funds Balance at 30 Apnl 2023 Resources Resources incomin oin unrestn.cted Funds 294.658 26.890 (95.712) 168.822) 225,836 26O90 {95,712) I6822> 225.836