West Denton Community Church
Report and Accounts Period ended 31 August 2023
Charity number: 1200703
West Denton Community Church Report and Accounts for the period ended 31 August 2023
Contents
| Trustees' report for the period ended 31 August 2023 | 1 |
|---|---|
| Independent Examiner's Report to the Trustees of West Denton Community Church | 4 |
| Receipts and Payments Account for the period ended 31 August 2023 | 5 |
| Statement of Assets and Liabilities for the period ended 31 August 2023 | 6 |
| Notes to the accounts for the period ended 31 August 2023 | 7 |
Trustees' report for the period ended 31 August 2023
The Trustees have pleasure in submitting the Report and Accounts for the period ended 31 August 2023. The charity was registered with the Charity Commission on 17 October 2022 and this is the first Report and Accounts.
Objects of the charity
The charity, which is a church, is governed by a constitution and is constituted as a charitable incorporated organisation. The charity's principal object, as set out in its governing document, is to advance the Christian faith for the benefit of the public in accordance with our Statements of Faith.
Summary of the charity's main activities and achievements
To further the above objects and vision, the charity's main activities involved providing services for prayer and worship, Christian teaching, pastoral care, and outreach work in the community.
The main achievements in the year were focused on the establishment of a new church. As well as a regular Sunday gathering, four mid-week groups were started. The church welcomed a steady stream of visitors, many of whom now attend West Denton Community Church.
The church leadership and volunteers offered significant ongoing pastoral and mental health support to church members. We hosted a church “weekend at home”, which was well-attended and a great way for our new church family to get to know one another better.
We ran a regular youth group for 7 – 11-year-olds on Friday evenings and hosted a toddler group each Thursday morning. Both initiatives are primarily attended by those from the local community who don’t worship with us on a Sunday. We also held several ad hoc events for children, including a summer holiday club accessed by many in our community.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
Financial review
During the period, receipts of £80,203 were received, and payments were £57,560. As a result, the cash held by the charity at the end of the period is £22,643, of which £7,643 is unrestricted and can be used for any charitable purpose.
Reserves policy
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £18,000 (which equates to about three months of unrestricted expenditure) so that the charity could continue to operate should income and/or expenditure very adversely. As a newly formed charity, it will take several years to achieve this level. However, the trustees are encouraged by the generosity of our members and supporters to date. At the year end, the charity held unrestricted cash of £8,225 and is on track to comply with its reserves policy within a realistic timeframe. /
1
Trustees' report for the period ended 31 August 2023 (cont.)
Governance
The trustees are responsible for setting policy and making operating decisions. They meet regularly to monitor the charity's activities. The day-to-day operation of the charity has been delegated to a leadership team led by the Pastor. New trustees are recruited and appointed either by the existing trustees by a majority vote or by the West Denton Pastors.
Risk Statement
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks. We are pleased to report continued financial health and growth.
Legal and administrative details
Charity name: West Denton Community Church Address for correspondence: 7 The Burnside, West Denton, Newcastle upon Tyne, NE5 5BR Governing document: Constitution dated 17 October 2022 Charity registration number: 1200703 Trustees responsible for Appointed trustees: managing the charity: Carly Frame (appointed 17 October 2022) Nominated Trustees (appointed by the West Denton pastors): Catherine Carvel (appointed 17 October 2022) Ian Gillies (appointed 17 October 2022, resigned 12 April 2024) Luke Parker (appointed 21 September 2023) West Denton pastors: Philip Carvel Luke Parker Bryan Spur Independent examiner: Archie McDowall BA CA, Stewardship, 1 Lamb’s Passage, London, E1Y 8AB
Responsibilities of trustees
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
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.
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Trustees' report for the period ended 31 August 2023 (cont.) Approval
This report was approved by the trustees and signed on their behalf by:
Catherine Carvel
Catherine Carvel (Jun 27, 2024 14:09 GMT+1)
Catherine Carvel
Date: Jun 27, 2024
3
Independent Examiner’s report to the Trustees of West Denton Community Church for the period ended 31 August 2023
I report to the charity trustees on my examination of the accounts of West Denton Community Church “(the charity)” for the period ended 31 August 2023 on pages 5 to 8 following.
Responsibilities and basis of the report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’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 Commission under section 145(5)(b) of the 2011 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:
-
accounting records were not kept in accordance with section 130 of the 2011 Act; or
-
the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Archie McDowall
Archie McDowall (Jun 27, 2024 15:49 GMT+1)
Archie McDowall BA CA Stewardship 1 Lamb's Passage London EC1Y 8AB
DATE Jun 27, 2024
4
Receipts and Payments Account for the period ended 31 August 2023
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | funds | 2023 | 2022 | ||
| Note | £ | £ | £ | £ | |
| Incoming receipts | |||||
| Donations | 64,812 | 0 | 64,812 | 0 | |
| Other grants | 0 | 15,000 | 15,000 | 0 | |
| Income from courses and events | 360 | 0 | 360 | 0 | |
| Other | 31 | 0 | 31 | 0 | |
| Total receipts | 65,203 | 15,000 | 80,203 | 0 | |
| Payments | |||||
| Payments in relation to charitable activities | |||||
| undertaken directly | 2 | 53,454 | 0 | 53,454 | 0 |
| Grants paid in relation to charitable activities | |||||
| undertaken byothers | 3 | 4,106 | 0 | 4,106 | 0 |
| Total payments | 57,560 | 0 | 57,560 | 0 | |
| Net receipts/ (payments) before | 7,643 | 15,000 | 22,643 | ||
| Transfer between funds | 0 | 0 | 0 | 0 | |
| Net movement in funds | 7,643 | 15,000 | 22,643 | 0 | |
| Reconciliation of funds: | |||||
| Cash funds as a lastyear end | 0 | 0 | 0 | 0 | |
| Cash funds as at this period end | 7,643 | 15,000 | 22,643 | 0 |
The notes on pages 7 to 8 form part of these accounts.
5
Statement of Assets and Liabilities for the period ended 31 August 2023
| Unrestricted Funds Restricted funds 2023 2022 Note £ £ £ £ Cash funds Cash at bank with immediate access 7,643 15,000 22,643 0 7,643 15,000 22,643 0 Other monetary assets Other debtors 582 0 582 0 582 0 582 0 Liabilities Falling due within one year: Fee for Independent Examination 0 0 0 0 8,225 15,000 23,225 0 |
Unrestricted Funds Restricted funds 2023 2022 Note £ £ £ £ Cash funds Cash at bank with immediate access 7,643 15,000 22,643 0 7,643 15,000 22,643 0 Other monetary assets Other debtors 582 0 582 0 582 0 582 0 Liabilities Falling due within one year: Fee for Independent Examination 0 0 0 0 8,225 15,000 23,225 0 |
Unrestricted Funds Restricted funds 2023 2022 Note £ £ £ £ Cash funds Cash at bank with immediate access 7,643 15,000 22,643 0 7,643 15,000 22,643 0 Other monetary assets Other debtors 582 0 582 0 582 0 582 0 Liabilities Falling due within one year: Fee for Independent Examination 0 0 0 0 8,225 15,000 23,225 0 |
Unrestricted Funds Restricted funds 2023 2022 Note £ £ £ £ Cash funds Cash at bank with immediate access 7,643 15,000 22,643 0 7,643 15,000 22,643 0 Other monetary assets Other debtors 582 0 582 0 582 0 582 0 Liabilities Falling due within one year: Fee for Independent Examination 0 0 0 0 8,225 15,000 23,225 0 |
Unrestricted Funds Restricted funds 2023 2022 Note £ £ £ £ Cash funds Cash at bank with immediate access 7,643 15,000 22,643 0 7,643 15,000 22,643 0 Other monetary assets Other debtors 582 0 582 0 582 0 582 0 Liabilities Falling due within one year: Fee for Independent Examination 0 0 0 0 8,225 15,000 23,225 0 |
Unrestricted Funds Restricted funds 2023 2022 Note £ £ £ £ Cash funds Cash at bank with immediate access 7,643 15,000 22,643 0 7,643 15,000 22,643 0 Other monetary assets Other debtors 582 0 582 0 582 0 582 0 Liabilities Falling due within one year: Fee for Independent Examination 0 0 0 0 8,225 15,000 23,225 0 |
|---|---|---|---|---|---|
| Cash funds Cash at bank with immediate access |
|||||
| 7,643 | 15,000 |
22,643 |
|||
| Other monetary assets Other debtors |
7,643 | 15,000 |
22,643 |
0 | |
| Liabilities Falling due within one year: |
582 | 0 |
582 |
0 | |
| Fee for Independent Examination | 0 | 0 |
0 |
0 | |
| 8,225 | 15,000 |
23,225 |
0 |
Guarantees and secured debts
The charity has not given any guarantees and has not provided its assets as security for any liabilities.
The notes on pages 7 to 8 form part of the accounts.
The accounts were approved by the trustees on and signed on their behalf by: Jun 27, 2024
Catherine Carvel
Catherine Carvel (Jun 27, 2024 14:09 GMT+1)
Catherine Carvel
Charity registration number 1167211
6
Notes to the accounts for the period ended 31 August 2023
1. Accounting policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession has determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
Unrestricted funds are available for use at the trustees' discretion in furtherance of the general objectives of the charity. Restricted funds are donations to be used per specific restrictions imposed by donors; they include donations received from appeals for particular activities or projects.
2. Payments in relation to charitable activities undertaken directly
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | funds | 2023 | 2022 | ||
| Note | £ | £ | £ | £ | |
| Employment costs | 45,263 | 0 | 45,263 | 0 | |
| Ministry expenses | 1,494 | 0 | 1,493 | 0 | |
| Youth and children's work | 2,124 | 0 | 2,124 | 0 | |
| Outreach activities | 97 | 0 | 97 | 0 | |
| Small equipment | 2,257 | 0 | 2,257 | 0 | |
| Maintenance of buildings & equipment | 52 | 0 | 52 | 0 | |
| Insurance | 211 | 0 | 211 | 0 | |
| Office costs | 1,956 | 0 | 1,956 | 0 | |
| 53,454 | 0 | 53,454 | 0 |
3. Grants paid in relation to charitable activities undertaken by others
| Unrestricte | Restricted | |||||
|---|---|---|---|---|---|---|
| d Funds | funds | 2023 | 2022 | |||
| £ | £ | £ | £ | |||
| Grants for | ||||||
| Overseas | ||||||
| - | Frontiers | mission | 1,600 | 0 | 1,600 | 0 |
| - | UCCF | Student ministry | 1,200 | 0 | 1,200 | 0 |
| - | Other small grants to | |||||
| organisations | 1,306 | 0 | 1,306 | 0 | ||
| 4,106 | 0 | 4,106 | 0 |
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Notes to the accounts for the period ended 31 August 2023 (cont.)
4. Transactions with related parties
During the year, the charity received donations totalling £21,265 from related parties (which includes trustees, any other members of key management, and anyone closely connected to them).
5. Movement of funds
| 5. Movement of funds | |||||
|---|---|---|---|---|---|
| Opening balance |
Receipts | Payments | Transfers | Closing balance |
|
| £ | £ | £ | £ | £ | |
| Restricted - Building fund | 0 | 15,000 | 0 | 0 | 15,000 |
| Unrestricted funds | 0 | 65,203 | (57,560) | 0 | 7,643 |
| 0 | 80,203 | (57,560) | 0 | 22,643 |
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