CHARITY NUMBER:
247509
SHEFFIELD CHRISTADELPHIAN ECCLESIA
TRUSTEES' ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED: 31 December 2022
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SHEFFIELD CHRISTADELPHIAN ECCLESIA
TRUSTEES' ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED: 31 December 2022
| CONTENTS | Page | ||
|---|---|---|---|
| Report of the Trustees | |||
| Section A | Reference and Administrative Details | 3 | |
| Section B | Structure. Governance and Management | 4 | |
| Section C | Objectives and activities | 5 | |
| Section D | Achievements and performance | 5 | |
| Section E | Financial review | 7 | |
| Section F | Other optional information | 7 | |
| Section G | Declaration | 7 | |
| Independent Examiner's Report | 8 | ||
| Statement of financial activities | 9 | ||
| Balance sheet | 10 | ||
| Notes forming part of the financial statements | 11 |
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Trustees' Annual Report
for the year:
01/01/2022 to 31/12/2022
Charity name: Sheffield Christadelphian Ecclesia Charity number: 247509 Charity's principal address Christadelphian Hall Cemetery Road Sheffield S11 8FP
Names of the charity trustees who manage the charity
Dates Acted Name of person (or body) Trustee Name Office if not for entitled to appoint trustee whole year (if any) Robert Michael Baynham Secretary Trevor John Radbourne Committee Peter Hardy Committee
Names of the trustees for the charity (custodian trustees)
Dates Acted Name if not for whole year James Mitchell Todd Timothy Andrew Latham Trevor John Radbourne
During the year we vested title to our building with the Official Custodian for Charities.
Our solicitor has made application for changes to be made to the Land Registry but there is a backlog of work and the matter is not yet completed.
Names and addresses of advisors Type of adviser Name Address Bankers Virgin Money Fargate Sheffield S1 2AG Treasurer Rachel Howe 13 Twentywell Road Sheffield S17 4PU Independent examiner Yvonne Evans BSc FCA 29 Moor Close Lane Queensbury Bradford BD13 2NS
Name of chief executive or names of senior staff members
None
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Description of the charity's trusts
Type of governing document
Constitution Rules adopted on 11th and 26th April 1938 and subsequent amendments.
How the charity is constituted
An unincorporated association. A Self-governing, not for profit religious body with a membership of 99 at the beginning of the year, rising to 116 by the end of the year. We are managed by a Committee of arranging brethren who are elected by the Church membership.
Trustee selection methods
Elected by ballot in the Autumn for the following calendar year.
Additional governance issues
The charity is organised so that the trustees meet at least monthly to manage its affairs.
The committee communicates regularly with the members by circulating copies of trustee meeting minutes and quarterly business meetings and at church services.
Members have the opportunity to approve the minutes, raise issues / propositions and vote at the quarterly meetings.
The charity has no paid employees.
The trustees actively review the major risks which the charity may face on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined other risks faced by the charity and confirm that they have established systems to mitigate the significant risks.
No specific major risks are identified.
The trustees hold investments using the general and restricted funds of the charity, but no investments other than interest bearing bank accounts are presently held.
The trustees have a Duty of Care and Corporate Responsibility.
In operating their responsibilities they are mindful of the Biblical command: "Love thy neighbour".
They have implemented recommendations by the Insurers in formulating policy.
They have the following policies
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1 Health and Safety
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2 Child Protection
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3 First Aid
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4 Data protection
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Trustees' responsibilities in relation to the financial statements
Law applicable to charities in England and Wales require the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:
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(a) Select suitable accounting policies and apply them consistently;
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(b) Make judgements and estimates that are reasonable and prudent;
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(c)
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State whether the policies adopted are in accordance with the applicable accounting standards and statements of recommended practice, subject to any material departures disclosed and explained in the financial statements;
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(d) Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Objectives of the charity set out in its governing document
The charity's objectives and principal activities are to promote Christadelphian Bible teaching and the relief of hardship, in particular but not exclusively in the Sheffield area.
The charity tries to promote the gospel as written in the Bible so that people can come to God through Jesus Christ, live godly lives and find salvation.
Summary of the main activities undertaken for the benefit in relation to these objects
The charity has been active in preaching the gospel as taught in the Bible in the Sheffield area and in promoting the welfare of its members and contacts. It also supports similar activities throughout the country. Since lockdown in March 2020 we have conducted our services and classes by Zoom. Our Meeting Room re-opened in September2020 with a reduced capacity to address COVID-19 precautions. Throughout 2022 we have held a hybrid live and Zoom service on Sunday mornings. As COVID restrictions have been gradually lifted nationally, more people have begun to attend in person. Six of our members have been unable to attend meetings in person or via Zoom and we have provided them with weekly updates and exhortations.
The activities of the Sunday School and Youth Group were suspended with the onset of COVID-19 lockdown, and subsequently the Youth Group ceased to function in 2020 due to a reduction in the number of children and young people who might be able to attend. Both the Sunday School and Youth Group promote Christadelphian understanding of Bible teaching in addition to leisure activities for members' and others' children and young people and we will try to reinstate them when possible in the future.
The charity has been active in both time and monetary resources in supporting Christadelphian sponsored overseas preaching and welfare activities through organisations such as the Christadelphian Bible Mission.
This year the charity has again received a large number of Iranian asylum seekers who are wanting to convert to Christianity. We have organised translated classes to help them and introduced simultaneous translation into our Sunday Services. 21 have been baptised into our fellowship during the year. We have also addressed some of their welfare needs, both physical and psychological, and continued a winter-care programme for them to provide monthly supermarket vouchers and a clothing bank. We have also provided supporting letters for their Home Office interviews.
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Summary of the main achievements of the charity during the year
Work with children and young people
The Sunday School was suspended at the onset of lockdown and has not yet been reinstated.
Work with the elderly
Our welfare coordinators continued their visiting and monitoring of elderly and vulnerable members.
Distribution of funds to various charities
We contributed to the following funds which provide support for people overseas, many of whom are not in our fellowship. We receive annual reports (where available) and other information via newsletters to enable us to asasess the benefit of our donations. Donations are reviewed annually.:
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•Christadelphian Meal-a-Day Fund £3,271
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•Christadelphian Samaritan Fund £3,131
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•Christadelphian Bible Mission Project Aid £435
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•Christadelphian Bible Mission Welfare £1,717
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•Refugee Clothing Relief £222
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•Christadelphian Shunem Home (India) £228
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•Bartimaeus Fund £240
We contributed to the following funds which provide support for people in the UK who are not in our fellowship. These are all well known charities, locally or nationally, and we are familiar with their work and achievements:
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St Luke’s Hospice £1,088
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Christadelphian Outreach Group £214
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CARA (Christadelphian Aid for Refugees and Asylum Seekers) £100
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Sheffield RSB £100
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RNID £75
Preaching the Gospel
We carried out weekly preaching activities on Sundays, including a class for Farsi-speaking Asylum Speakers who came to learn about our beliefs. We also ran a midweek Bible Seminar translated into Farsi. These continue to be carried out on Zoom because those who attend are geographically widely dispersed in and around Sheffield We supported the work of preaching in Mozambique.
We have contributed to the following funds which support preaching activities locally, throughout the UK and internationally: The Christadelphian Auxiliary Lecturing Society (ALS) £665
The Christadelphian Bible Mission (CBM) £2,851
The Christadelphian Magazine and Publishing Association £335
An appeal for funds on behalf of the Burton-on-Trent Ecclesia £188
This year the charity has again received a large number of Iranian asylum seekers who are wanting to convert to Christianity. We have organised translated classes to help them and introduced simultaneous translation into our Sunday Services. 21 have been baptised into our fellowship during the year. We have also received four new members from other ecclesias and have transferred four members to ecclesias in other towns and cities. We have provided them with Farsi Bibles and our services include readings and prayers in Farsi.
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Other
We held a Spring Study Evening and an Autumn Fraternal meeting.
Our midweek Bible Class has continued on Zoom, meeting fortnightly instead of weekly.
We provided a virtual Coffee Morning for English speaking members on Zoom. This helped to overcome some of the feelings of isolation due to COVID restrictions.
We have made our Meeting Room available to the Doncaster Christadelphians for baptismal services.
Brief statement of the charity's policy on reserves
All collections for external organisations are paid out in full usually the same week so balanced zero accounts are expected. Internal restricted funds are managed to ensure a balance is maintained appropriate to the planned expenditure. These are topped up as necessary from the general fund so these funds never go into deficit. The general fund is monitored, aiming to keep sufficient reserves to meet any unexpected Building maintenance expenditure such as flat roof repair.
Details of any funds materially in deficit
There are no funds in deficit.
Further financial review details
The trustees review the finances monthly with reports presented to the membership for approval at the quarterly business meetings.
Funds
The charity's Income funds fall into two main categories, being unrestricted (for the general purposes of the charity) and restricted (being assigned for specified purposes). Collections for other than the general fund are collected for specific purposes and are therefore restricted.
The designated fund is represented by the Charity's fixed assets.
General Review
The charity continues to have a sound financial position.
The trustees declare they have approved the trustees report above
Signed on behalf of the charity's trustees
| Signature | |
|---|---|
| Full Name | Robert Michael Baynham |
| Position | Secretary |
| Date | 3 October 2023 |
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Independent examiner's report to the trustees of Sheffield Christadelphian Ecclesia.
I report on the accounts of the Charity for the year ended 31 December 2022, which are set out on pages 9 to 16.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts and consider that the audit requirement of Section 43(2) of the Charities Act 1993 (the Act), as amended by S28 of the Charities Act 2006 does not apply, and that an independent examination is needed.
It is my responsibility to:
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examine the accounts (under s43 of the Act, as amended):
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to follow the procedures laid down in the general directions given by the Charity Commission (under section 43(7)(b) of the Act, as amended): and
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to state whether any 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 the 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 accounts.
Independent examiner's statement
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In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any proper accounting records are kept (in accordance with s41 of the Act); and
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accounts are prepared which agree with the accounting records and comply with the requirements of the Act; or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to
Yvonne Evans 29 Moor Close Lane Queensbury Bradford BD13 2NS
3 October 2023
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SHEFFIELD CHRISTADELPHIAN ECCLESIA
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED: 31 December 2022
| INCOMING RESOURCES Total incoming resources 3 RESOURCES EXPENDED Charitable activities 5 Governance costs 6 Total resources expended Gross transfers between funds Net movement in funds Total funds brought forward TOTAL FUNDS CARRIED FORWARD Net incoming/(outgoing) resources before transfers and capital expenditure Notes Voluntary Income Activities for generating funds Investment Income |
2022 2021 £ £ £ £ £ 7,187 - 28,860 36,047 50,967 439 - - 439 679 499 - - 499 286 8,125 - 28,860 36,985 51,932 7,150 6,034 36,017 49,201 37,396 209 - - 209 163 7,359 6,034 36,017 49,410 37,559 766 (6,034) (7,157) (12,425) 14,373 (9,441) - 9,441 - - (8,675) (6,034) 2,284 (12,425) 14,373 64,076 234,136 6,203 304,415 290,042 55,401 228,102 8,487 291,990 304,415 Designated fund Restricted funds Unrestricted funds |
|---|---|
There were no recognised gains or losses in the year other than those included in the Statement of Financial Activities.
The notes on pages 11 to 16 form part of these financial statements.
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SHEFFIELD CHRISTADELPHIAN ECCLESIA
BALANCE SHEET AS AT: 31 December 2022
| Notes FIXED ASSETS Tangible assets 8 Current Assets Cash at bank and in hand Current Liabilities 10 NET CURRENT ASSETS NET ASSETS FUNDS Restricted funds 11 Designated Fixed Asset fund Unrestricted funds |
2022 £ 63,888 - |
2022 £ 228,102 63,888 291,990 8,487 228,102 55,401 291,990 |
2021 £ 70,279 - |
2021 £ 234,136 70,279 304,415 6,203 234,136 64,076 304,415 |
|---|---|---|---|---|
Approved by the trustees on
3 October 2023
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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED:
SHEFFIELD CHRISTADELPHIAN ECCLESIA
31 December 2022
1 ACCOUNTING POLICIES
A Basis of preparation of accounts
Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 2005)
In the previous financial year SORP 2000 was used. Comparatives have been restated in line with SORP 2005. No prior year adjustment is needed as the gross total income, outgoings and reserves are not changed as a result.
B Tangible fixed assets for use by the charity and depreciation
Fixed assets are capitalised and depreciation is calculated appropriate to the anticipated life of the asset.
Fixed assets are depreciated over their estimated useful life: Land and buildings (at valuation) Over remainder of lease (but see note 8) Equipment (at cost) 25% on the reducing balance
The trustees consider that the residual value of fixed assets at the end of their estimated useful life will be insignificant.
The balance of fixed assets is represented by an equivalent balance in the designated fund.
Note: The buildings were erected in 1967 and 50 years from then is 2018. This is unrealistically soon, so the trustees consider the life of the building will be 50 years from the beginning of the financial year 2010. The buildings would then be fully depreciated at the end of 2059.
C Balances on restricted funds.
The balance on restricted funds represents the accumulated surplus or deficit of incoming resources over resources expended, on an accruals basis.
D Value added tax
Value added tax is not recoverable by the charity, and as such is included in the relevant costs in the Statement of Financial Activities.
E Corporation tax
The charitable activities of the charity are exempt from corporation tax.
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SHEFFIELD CHRISTADELPHIAN ECCLESIA
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED:
31 December 2022
continued
2 ACCOUNTANCY
| Independent examination | 2022 2021 £ £ £ £ - - - - Unrestricted funds Restricted funds |
|---|---|
3 GRANTS AND OTHER INCOME RECEIVABLE BY FUND
| Voluntary Income Donations and collections Bequest Tax credit Activities for generating funds Interest (gross) |
2022 2021 £ £ £ £ 6,318 28,860 35,178 24,510 869 - 869 23,753 - - - 2,704 7,187 28,860 36,047 50,967 439 - 439 679 499 - 499 286 8,125 28,860 36,985 51,932 Unrestricted funds Restricted funds |
|---|---|
The charity claims from HM Revenue & Customs gift aid calculated on the net donations from basic rate taxpayers of those who sign up to the scheme. The repayment is 20/80 of eligible income and has been claimed in the following year.
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SHEFFIELD CHRISTADELPHIAN ECCLESIA
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED: 31 December 2022 continued
4 GRANTS AND DONATIONS PAYABLE
| To Institutions Category Body Purpose (if not self-explanatory) Welfare Bible Mission Projects Welfare Bible Mission Welfare Welfare Isolation league Welfare Outreach Welfare Various rest/nursing homes Welfare Central Benevolent fund Welfare Refugee Clothing Welfare St Luke's Hopsice Welfare CARA Asylum seeker support Welfare Bartimaeus Welfare Shunem Welfare Samaritan Welfare Sheffield RSB Welfare Meal a day Welfare RNID Preaching Bible Mission Preaching Mozambique Preaching Appeals Christadelphian premises (worldwide) Preaching C.A.L.S Preaching coordination and materials Preaching Christadelphian office Preaching g p y y All the items above are paid over straightaway, equal to the amount collected The items below are paid according to needs as determined by the committee To individuals Hardship relief In memory |
2022 £ £ £ - 435 - 1,717 - 689 - 214 - 11,689 - 960 - 222 - 1,088 - 100 - 240 - 228 - 3,131 - 100 - 3,271 75 - 24,159 24,159 - 1,273 - 1,578 - 188 - 665 - 335 - 4,039 4,039 28,198 - 4,477 4,477 - - - - 32,675 32,675 Unrestricted funds Restricted funds |
|---|---|
The majority of grants made are in accordance with members wishes: that is, grants are made equalling contributions received. The number of grants per body is governed by the number of specific collections. Relief to individuals is decided by the committee.
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SHEFFIELD CHRISTADELPHIAN ECCLESIA
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED: 31 December 2022 continued
| 5 COSTS: CHARITABLE ACTIVITIES £ Direct Grants and donations payable note 4 - Preaching, worship and welfare: Members 1,917 Children and young people - 1,917 Support costs Premises (including building work) 4,372 Equipment and refurbishment 172 Printing, postage and telephone 608 Depreciation - Bank charges 81 5,233 7,150 6 Certification fees Licence and searches Training costs to support charity policies Independent examination 7 Paid employees by the charity Expenses paid to trustees Related party transactions with any trustee GOVERNANCE COSTS Unrestricted funds TRUSTEES AND OTHER RELATED PARTIES |
2022 2021 £ £ £ £ - 32,675 32,675 23,446 - 3,342 5,259 1,325 - - - - - 36,017 37,934 24,771 - - 4,372 4,137 - - 172 1,916 - - 608 527 6,034 - 6,034 6,045 - - 81 - 6,034 - 11,267 12,625 6,034 36,017 49,201 37,396 2022 2021 £ £ £ £ - - - - 209 - 209 163 - - - - - - - - 209 - 209 163 2022 2021 none none none none none none Restricted funds Designated Fund Restricted funds Unrestricted funds |
|---|---|
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SHEFFIELD CHRISTADELPHIAN ECCLESIA
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED:
31 December 2022
continued
8 TANGIBLE FIXED ASSETS
| Land | and Buildings | and Buildings | Equipment | |||
|---|---|---|---|---|---|---|
| £ | £ | £ | ||||
| Valuation | ||||||
| As at: | 31 December 2021 | 300,000 | 27,712 | 327,712 | ||
| Added | - | - | - | |||
| As at: | 31 December 2022 | 300,000 | 27,712 | 327,712 | ||
| Depreciation | ||||||
| As at: | 31 December 2021 | 66,000 | 27,576 | 93,576 | ||
| Charge for year | 6,000 | 34 | 6,034 | |||
| 31 December 2022 | 72,000 | 27,610 | 99,610 | |||
| Net Book Value | ||||||
| As at: | 31 December 2022 | 228,000 | 102 | 228,102 | ||
| As at: | 31 December 2021 | 234,000 | 136 | 234,136 | ||
| Valuer: Paul | Sheppard FRICS, September 2011. | Basis: existing use. | ||||
| Note: | Property based on historical cost | |||||
| At cost | £ 27,621 |
|||||
| Depreciation | (16,335) | 55/93 years from 1967-2059 | ||||
| Net book value | 11,286 |
9 INVESTMENTS
| Cash on deposit with Skipton building society Cash on deposit with Mansfield building society |
2022 2021 £ £ 8,309 8,246 37,453 37,017 45,762 45,263 |
|---|---|
These figures are included in cash and bank balances on the balance sheet.
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SHEFFIELD CHRISTADELPHIAN ECCLESIA
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED: 31 December 2022
continued
10 CREDITORS: Amounts falling due within one year
| Accruals COMPONENTS OF RESTRICTED FUNDS Welfare Fund £ As at: 1,664 Surplus/(deficit) 3,048 As at: 31 December 2022 4,712 31 December 2021 |
2022 2021 £ £ £ £ - - - - - - - - Youth Other Local Activities Preaching Preaching Total Fund Fund Fund £ £ £ £ 1,433 - 3,106 6,203 233 - (997) 2,284 1,666 - 2,109 8,487 Unrestricted funds Restricted funds |
|---|---|
11 COMPONENTS OF RESTRICTED FUNDS
Welfare funds consist of several sub-funds. These fall into 2 categories:
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Raised by collection for a specific cause, these are paid over in full when the collection is complete.
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Collected from time to time as a reserve.
The balance on the welfare fund represents the balance of donations held after hardship relief payments and is a reserve against future hardship relief payments arising. Its use is at the discretion of the committee.
All the "Other Preaching" funds are collected and paid over as soon as practicable to the intended cause.
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