ZION CHRISTIAN FELLOWSHIP REPORT
The Trustees present their annual report for the year ending 2024
Charity name ZION CHRISTIAN FELLOWSHIP charity number 1205542 Postal address 149a LOWTON ROAD, LOWTON, WARRINGTON, CHESHIRE, WA3 3HT Accounts S Innman, 11 Chowbent Close, Atherton Bank METRO BANK, One Southampton Row, London, WC1B 5HA
Objectives are to evangelise the gospel of Christ Jesus through worship, bible study, teaching and community service.
Review of activities the church has been occupied with legal working of closing down the old charity number 1052594 and opening the new C.I.O. NUMBER 1205542. Both charities had the same name ZION CHRISTIAN FELLOWSHIP but the operating name changed from Lowton Community Church to Lowton and Golborne Community Church. The trustees called a meeting of the charity members to close down the old charity and transfer all buildings, properties and monies from the old charity to the new one. The meeting was held on Sunday 26[th] June. The members voted to pass the proposal. The old charity was closed down and all legalities and monies were transferred to the new charity which had been started in November 2[nd] 2023.
The renovation of the small storeroom off the hall area was completed. A healing and setting free weekend were held in June,
The broadband supplier was changed from Virgin to Three, Paul and Yaroslava’s babu Yakiv was dedicated at church. A cleaning rota was set up and a community café was opened to run on Tuesday mornings. The church decided to become a partner with Passion for Jesus organisation and donate a monthly donation to the organisation.
Lynne Barton continues to work with the children of the church.
DONATIONS FOR THE YEAR
Donations for the year included £500 to Streets 4 Jesus, £200 towards St. Thomas church restoration, £115 Passion for Jesus, £500 Rick and Grace in Germany, £100 U.S.B. £150 Barry Mason.
ZION CHRISTIAN FELLOWSHIP LOWTON & GOLBORNE
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR TO
| 2024 | 2024 | |
|---|---|---|
| INCOME | £ | £ |
| BANK INTEREST | 1485.86 | |
| OFFERINGS | 15969.14 | |
| GIFT AID | 17058.00 | |
| GIFT AID TAX | 3860.91 | |
| OTHERS | 460.18 | |
| RATES REFUND | 313.91 | |
| CAFÉ | 342.35 | |
| DONATIONS/PLEDGES | 0.00 | |
| TOTAL INCOME | 39490.35 | |
| EXPENDITURE | ||
| ROYALTY PAYMENTS | 0.00 | |
| UTILITIES | 4713.87 | |
| LEGAL | 0.00 | |
| MATS & STATIONARY | 419.58 | |
| INSURANCE | 485.49 | |
| MUSIC LICENCE | 288.40 | |
| REPAIRS & EQUIPMENT | 1552.12 | |
| SUNDRIES | 1857.91 | |
| CHURCH EXPENSES | 544.33 | |
| COURSE/ COFERENCE FEES | 0.00 | |
| CAFÉ MATERIALS | 0.00 | |
| BANK CHARGES | 0.00 | |
| COMMUNITY EXPEND. | 0.00 | |
| GIFTS | 3772.33 | |
| TOTAL EXPENDITURE | 13634.03 | |
| SURPLUS INCOME | 25856.32 | |
| TRUSTEE CHARITABLE | ||
| PASTOR COOPER | 10400.00 | |
| DEPRECIATION | ||
| CAPITAL EXPENDITURE | 1200.00 |
INC.-DEC IN GENERAL FUND
14256.32
| TRADING COSTS | 2024 |
|---|---|
| HIRE OF ROOM | 0.00 |
| CHARITABLE EXPENDITURE | 2024 |
| GIFTS AND DONATIONS | 0.00 |
| TITHES | 0.00 |
| TRUSTEE CHARITABLE | 10400.00 |
| TOTAL | 10400.00 |
| MANAGEMENT AND ADMINISTRATION | |
| ROYALTIES | 0.00 |
| UTILITIES | 4713.87 |
| LEGAL | 0.00 |
| CHURCH MATERIALS | 419.58 |
| INSURANCE | 485.49 |
| SUNDRIES | 1857.91 |
| BANK CHARGES | 0.00 |
| MUSIC LICENCE | 288.40 |
| CHURCH EXPENSES | 544.33 |
| COURSE/ COFERENCE FEES | 0.00 |
| REPAIRS & EQUIPMENT | 1552.12 |
| CAFÉ MATERIALS | 0.00 |
| DEPRECIATION | 0.00 |
| COMMUNITY EXPEND. | 0.00 |
| GIFTS | 3772.33 |
| TOTAL | 13634.03 |
| GRANT DEF.INCOME | 0.00 |
| TOTAL | 13634.03 |
| 6) EMPLOYEES | 0 |
| 7) TRUSTEE CHARITABLE | |
| PASTOR HERBERT COOPER | 10400.00 |
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31/12/24
| GENERAL | FUND |
|---|---|
| 2024 | |
| INCOME :- | |
| DON.AND OFFERINGS INC GIFT AID | 36888.05 |
| CAFÉ INCOME | 342.35 |
| INTEREST | 1485.86 |
| OTHERS | 460.18 |
| RATES REFUND | 313.91 |
| TOTAL INCOME | 39490.35 |
| EXPENDITURE | |
| TRUSTEE CHARITABLE | 10400.00 |
| MANAGEMENT AND ADMINISTRATION | 13634.03 |
| CAPITAL BUILDINGS and EQUIPMENT | 1200.00 |
| TOTAL EXPENDITURE | 25234.03 |
| NET SURPLUS | 14256.32 |
| BALANCE B/FWD 31/12/23 | 55334.97 |
| BALANCE C/FWD 31/12/24 | 69591.29 |
`
FIXED ASSETS - BUILDING
CURRENT ASSETS DEBTORS CASH AT BANK AND IN HAND
TOTAL
LIABILITIES
NET ASSETS /LIABILITIES
DEF.INCOME - GRANTS
NET ASSETS
UNRESTRICTED FUNDS :-
ASSETS LESS LIABILITIES
Notes to Accounts :-
Minor repair costs to the been regarded as expens costs have been capitalis
Lowton & Golborne Community Church Income Analysis 202
| Month | Café | Offerings | Gift Aid | Interest |
|---|---|---|---|---|
| Opening | Bank | |||
| Jan | 0.00 | 1602.00 | 985.00 | |
| Feb | 0.00 | 1372.70 | 1025.00 | 119.07 |
| March | 0.00 | 1350.16 | 1265.00 | 170.27 |
| April | 38.35 | 1231.20 | 1565.00 | 165.33 |
| May | 20.00 | 2296.00 | 1375.00 | 163.44 |
| June | 24.44 | 1082.20 | 1230.00 | 156.43 |
| July | 23.65 | 1411.01 | 5580.91 | 146.29 |
| Aug | 66.70 | 1046.00 | 1495.00 | 129.74 |
| Sept | 63.20 | 1259.00 | 1345.00 | 111.19 |
| Oct | 31.95 | 898.52 | 1635.00 | 108.63 |
| Nov | 45.60 | 947.95 | 1443.00 | 105.35 |
| Dec | 28.46 | 1472.40 | 1975.00 | 110.12 |
| Total | 342.35 | 15969.14 | 20918.91 | 1485.86 |
COMMUNITY CHURCH
2023
0.00 17479.65 15221.64 3387.95 306.41 0.00 0.00 0.00 36395.65
0.00 4402.13 0.00 720.28 439.12 275.42 1541.82 998.64 790.41 0.00 0.00 0.20 0.00 1100.00 10268.02 26127.63 10400.00 39862.55 -24134.92
2023
0.00
2023 0.00 0.00 10400.00 10400.00
0.00 4402.13 0.00 720.28 439.12 998.64 0.20 275.42 790.41 0.00 1541.82 0.00 0.00 0.00 1100.00 10268.02 0.00 10268.02 0
10400.00
| 2023 | ||||
|---|---|---|---|---|
| 36089.24 | ||||
| 0.00 | ||||
| 0.00 | ||||
| 306.41 | ||||
| 0.00 | ||||
| 36395.65 | ||||
| 10400.00 | ||||
| 10268.02 | ||||
| 39862.55 | ||||
| 60530.57 | ||||
| -24134.92 | ||||
| 79469.89 | ||||
| 55334.97 | ||||
| 2024 | 2023 | |||
| BANK RECONCILIAION | ||||
| 173433.03 | 172233.03 | |||
| METRO | 1 | |||
| METRO | 2 | |||
| 0.00 | 0.00 | METRO | 3 | |
| 69591.29 | 55334.97 | |||
| CASH IN HAND | ||||
| 69591.29 | 55334.97 | |||
| 0.00 | 0.00 | TOTAL BANK FUNDS | ||
| 243024.32 | 227568.00 | |||
| 0.00 | 0.00 | |||
| 243024.32 | 227568.00 | |||
| 243024.32 | 227568.00 |
new building have se costs - major items along with legal sed in line with your reports.
24
| Sundries | Rates | Total | Tot.Bank | Bank | Cash | Total | ||
|---|---|---|---|---|---|---|---|---|
| 55334.97 | ||||||||
| 38.98 | 2625.98 | 56038.90 | 55435.05 | 603.85 | 56038.90 | |||
| 313.91 | 2830.68 | 55946.40 | 55207.85 | 738.55 | 55946.40 | |||
| 2785.43 | 56989.23 | 56539.87 | 449.36 | 56989.23 | ||||
| 2999.88 | 57421.67 | 56944.57 | 477.10 | 57421.67 | ||||
| 13.99 | 3868.43 | 59383.84 | 58931.81 | 452.03 | 59383.84 | |||
| 88.10 | 2581.17 | 59246.32 | 58256.43 | 989.89 | 59246.32 | |||
| 17.30 | 7179.16 | 63682.10 | 63337.94 | 344.16 | 63682.10 | |||
| 78.72 | 2816.16 | 64102.76 | 63807.41 | 295.35 | 64102.76 | |||
| 6.27 | 2784.66 | 65175.62 | 64756.84 | 418.78 | 65175.62 | |||
| 8.34 | 2682.44 | 66208.28 | 65827.43 | 380.85 | 66208.28 | |||
| 110.52 | 2652.42 | 67114.07 | 66654.59 | 459.48 | 67114.07 | |||
| 97.96 | 3683.94 | 69591.29 | 69371.56 | 219.73 | 69591.29 | |||
| 460.18 | 313.91 | 39490.35 |
31/12/2024
7689.70 61485.86 196.00 219.73
69591.29
Lowton & Golborne Community Church Expenditure Analysis 2024
| Month | Pastoral | Utilities | **Insurance ** | Ch. Mat | Equip | Bank Ch. | Repairs | |
|---|---|---|---|---|---|---|---|---|
| 0.00 | Jan | 800.00 | 232.66 | 37.17 | 19.44 | |||
| 0.00 | Feb | 800.00 | 349.99 | 37.02 | ||||
| 0.00 | March | 800.00 | 410.00 | 79.39 | 313.79 | 56.02 | ||
| 0.00 | April | 1000.00 | 662.90 | 14.98 | 116.97 | 130.39 | ||
| 0.00 | May | 1000.00 | 580.94 | 62.83 | ||||
| 0.00 | June | 800.00 | 447.10 | 29.29 | 292.95 | 40.00 | ||
| 0.00 | July | 200.00 | 466.36 | 485.49 | 48.54 | |||
| 0.00 | Aug | 1600.00 | 439.75 | 66.97 | 131.46 | |||
| 0.00 | Sept | 800.00 | 344.20 | 14.88 | 163.98 | 98.00 | ||
| 0.00 | Oct | 800.00 | 353.04 | 3.99 | 158.00 | 31.12 | ||
| 0.00 | Nov | 1000.00 | 360.97 | 14.53 | ||||
| 0.00 | Dec | 800.00 | 65.96 | 9.99 | ||||
| Total | 10400.00 | 4713.87 | 485.49 | 419.58 | 1196.59 | 0.00 | 355.53 |
Gifts Ch.Exps Licenses Sundries Building Total
| 24.95 | 807.83 | 1922.05 | |||
|---|---|---|---|---|---|
| 500.00 | 36.17 | 1200.00 | 2923.18 | ||
| 25.17 | 16.64 | 41.59 | 1742.60 | ||
| 75.93 | 93.88 | 288.40 | 183.99 | 2567.44 | |
| 61.75 | 38.05 | 162.69 | 1906.26 | ||
| 1050.00 | 22.36 | 36.99 | 2718.69 | ||
| 1500.00 | 8.49 | 34.50 | 2743.38 | ||
| 42.68 | 114.64 | 2395.50 | |||
| 57.99 | 22.75 | 210.00 | 1711.80 | ||
| 121.49 | 40.98 | 141.16 | 1649.78 | ||
| 265.00 | 106.13 | 0.00 | 1746.63 | ||
| 115.00 | 127.42 | 88.35 | 1206.72 | ||
| 3772.33 | 544.33 | 288.40 | 1857.91 | 1200.00 | 25234.03 |
ZION CHRISTIAN FELLOWSHIP
REGISTERED CHARITY NO.1205542
ANNUAL REPORT AND
FINANCIAL STATEMENT
YEAR ENDED 31[ST] DECEMBER 2024
S. INMAN
INDEPENDENT EXAMINER
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF ZION CHRISTIAN FELLOWSHIP CHARITY NO. 1205542
I report on the financial statements for the year 31[st] December 2024 which are attached and have been prepared under the historic cost convention and accounting policies set out herein.
Respective responsibilities of the trustees and the examiner:As the charity`s trustees you are responsible for the preparation of the financial statements; you consider that the audit requirement of section 43 (2) of the Charities Act (the act) does not apply. It is my responsibility to state on the basis of the procedures specified in the General Directions given by the Charities Commissioners under 43 (7)(b) of the Act, 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 Commissioners. An examination includes a financial review of the accounting records kept by the Charity and a comparison of the Financial statements produced from these accounting records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanation 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 I do not express an audit opinion on the view given by the financial accounts.
Independent Examiner`s Statement;-
In connection with my examination, no matter has come to my attention:
-
Which gives me reasonable cause to believe that in any material respect the requirements to keep records in accordance with section 41 of the Act, and to prepare financial statements which accord with the accounting records and to comply with the requirements of the Act have not been met; or
-
To which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
-
S. Inman Independent Examiner
11 Chowbent Close Atherton Manchester
Notes to Financial Statements
Statement of Trustee`s responsibilities and accounting policies
Trustee`s responsibilities
The Trustees are required by law to keep proper books of account and to prepare consecutive financial statements of the Charity. In preparing those financial statements the Trustees are required to select suitable accounting policies and apply them consistently. Make judgements that are reasonable and prudent. State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue to carry on its charitable objectives.
The Trustees are also responsible for safeguarding the assets of the Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Basis of Accounting
The Financial statements have been prepared under the historical cost convention and in accordance with the Recommended Practice for Accounting by Charities issued in October 1995 and in pursuant to the requirements of section 42(1) of the Charities Act 1993
Income and Expenditure
In accordance with the concept of prudence incoming resources or funds are not anticipated, but are recognised in the Statement of Financial Activities only when realised either in the form of cash or of other assets, the ultimate realisation of which can be assessed with reasonable certainty.
Depreciation
Depreciation is provided in tangible assets at a rate to write off the cost, less estimated residual value, of each asset over its expected life as follows. Leasehold improvements- straight line over remaining term of lease. Furniture and equipment25% Reducing balance basis