Charlty Number
276440
MERSEYSIDE CHRISTIAN FELLOWSHIP
Report and Accounts
for the year
31 March 2023

MERSEYSIDE CHRISTIAN FELLOWSHIP
Report and Atcount5
for the year ended 31 March 2023
Contents
Page
Trust Information
Trustees Report
Trustees Responslbilities
Independent Examinerf5 Report
Statement of Flnanclal Actlvltles
Balance Sheet
Notes to the Accounts
8-10

MERSEYSIDE CHRISTIAN FELLOWSHIP
Trust Inforniatlon
for the year ended 31 March 2023
Charity Number
276440
Trustees
J.M. Bluett-Duncan
J.E. Bluett-Duncan
A. Harrison
S.N. Howes
N.J Wild
Address
22 Richmond Park
Liverpool
L6 SAD
Independent Exarnlner
S J Sutcllffe FCCA
Torevell Dent Limited
1-3 St Ann'5 Place
Pellon Lane
Halifax
HXI 5RB
Bankers
National Westminster Bank plc
138 Allerton Road
Liverpool
L182JN
Page I

MERSEYSIDE CHRisnAN FELLOWSHIP
Trustees Annual Report
for the year ended 31 Marth 2023
The Irustees 5ubmrt their Annual Report knd Accounts for the year ended 31 March 2023, which have been
prepared in accordance with the statement of Recommended Pr8ctlce 20)5. and the Charities Act 2011.
Structure Governance and M
na
Gowmln8 document
The Merseyside Christian Fellowshlp Is constituted by a Declaration of Trust dated 20 July 1978.
Tru$lee$
J M 81uett-Duncan
J.E. B1utstt￿￿nC8n
A Harrison
S.N Howes
N.J. Wik
Risk Manag•m8nt
Thè trustees have a duty to identify and review the risks to which the charity is exposed ènd to ensure
appropriate controls are In place to provide reasonable assurance agalnst fiaud and erTOr,
and Activities
The objectives of the Charlty are to proclalm and further ihe Gospel of God by preachlng and teachln8 of
the Christlan falth throughout the Unlted Klngdom and elsewhere. We are fosterln8 Ilnks wlth other
churches acr055 the clty to undertake joint events.
Revlew of
ro
ress and achlevements
The trustees have consldered the 8uidance produced by the Charlty Commlssion on the provlsion of publlc
benefit in their activities for the year ended 31st March 2023.
Intemational Aid
The Trust continues to pay the salaries of all the staff at N'Tara Christian School in Uganda. We also sent
addrtional fijnds towards the building work on classrooms.
Pa8e 2

MERSEYSIDE CHRISTIAN FELLOWSHIP
Trvstees Annual Report
for the year ended 31 March 2023
Revlew ol prozress and achlevements l¢ontlnued)
South Afrlca - F
The Trust conttnued to support the development of the Firlands Blble colle8e property In South Afrlca with
donations.
We sent donations to Sri Lanka to support an orphanage and stru88lln8 families.
en Doo
Major persecutlon of Chrlstlans In many countrie5 around the world is a serlously growlng Issue. The charlty
Opon Doors works to support people In the worst sltuatlons and annually prepares and publlshes a world-
watch Ilst of such places. MCF has supported relief work through personal donatlons.
men
The Charlty plans to wntinue to develop Its activities In accordance with Its oblectives and aims.
The Trustees have revSewed the charlty's needs for reserves In line wlth the 8uidance Issued by Ihe Charlty
Commisslon and consider it prudent that unrestrlcted reserves should be sufficient to avoid the necessity
to reallse fixed assets and cover possible risk scenari05. At 31 March 2023 the Trustee5 are confident that
future income will enable the Charity to meet its foreseeable needs on the basis of planned actlvity.
Full detalls Df the financSal transactions are contalned In the attached accounts. The total incomlng resources
for the year were £118.35012022.' £111,240) and. ofter deducting resource5 expended of £121,27912022..
E 118.011 I, the net expenditvre was £2.92912022.' £6.7711.
The net assets of the Charlty at 31 March 2023 were £122.04112022 . £124,970).
The Trustees Report was approved on29 li Izg
and slgned on thelr behalf by-
jm Bluett-Duncan
Chalrman
Page 3

MERSEYSIDE CHRISTIAN FELLOWSHIP
Statrment of Trustees Responslbllltles
for the year ended 31 March 2023
The trustees are responsible for preparlng the Report of the Trustees and the financlal statements
in accordance with applicable law and United Kingdom Accounting Standards.
The law applicable to charities In England and Wales. the Charity Art 2011 and the provisions of the
trust deed requires the trustees to prepare financial statements for each financial yearwhich give
a true and fair view of the state of affairs of the charity and of the incoming resources and applicatlon
of resources. including the income and expenditure, of the charity for that period. In preparing those
financial statements, the trustees are required to
Select Suitable accounting policies and then apply them consistently;
obseNe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent..
prepare the financial statements on the going concem basis unles5 It 15 inappropriate
to presume that the charity will continue in business.
The trustee5 are respon51ble for keepln8 proper accountin8 records whlch dlsclose wlth reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements comply with the Charities Art 2011 and the provislons of the trust deed. They
are also responsible for safeguarding the a5set5 of the charity and hence for tsking reasonable steps
for the prevention and detertion of fraud and other irre8ularltles.
Page 4

MERSEYSIDE CHRisfiAN FELLOWSHIP
Independent Exarninerf5 Report to the Trustees of Merseyslde Chrlstlan Fellowshlp
for the year ended 31 March 2023
I report on the accounts of the Trust for the year ended 31 March 2023, which are Set out on
pages 6 to 10.
Respective Responslbllltles of Trustee5 and Examlner
As the chariws trustees you are responsible for the preparation of the accounts: you considerthat the
audit requirement of Section 144 of the Charities Act 2011 (the Charlties Act) does not apply. It is my
responsibility to state, on the basis of procedure5 specified in the General Direction5 given by the Charity
Commission under Section 14515llbl of the Charities Act. whether particular matters have come to my attention.
Basis of Independent Exarninerf5 Report
My examination was carried out in accordance wlth the general directlons given by the Charity Commissioners.
An examlnation includes a review of the accountlng records kept by the charity and a comparison of the
accounts presented with those records. It also includes consideration of afty unusual items or disclosures
in the accounts, and the seeking of explanations from you as trustees concerning any such matters.
The procedures undertaken do not provide all the evldence that would be required In an audit and,
consequently. I do not expre55 an audit opinion on the vlew Eiven by the accounts.
Independent Examlnerf5 Statement
In connection with my examination, no matter has come to my attentlon..
11 Which gives me rea50nable cause to be believe that, in any material respects, the requirements
lal To keep accountlng record5 In accordance wlth Charltles SORP IFRS1021
Ibl To prepare accounts which accord with the accounting records and io comply wlth
the accounting requlfements of the 2011 Charities Act
have not been met- or
21 to whlch. In my oplnlon. attentlon should be drawn in order to enable a proper
understandln8 of the accounts to be reached.
utcliffe FCCA
Torevell Dent Limited
Chartered Certlfied Accountant
1-3 St Ann's Place
Pellon Lane
Halrfax
HXI 5RB
Date
Page 5

MERSEYSIDE CHRISTIAN FELLOWSHIP
statement of Flnanclal Activltles
lorthe yearended 31 March 2023
2023
Totsl
Funds
2022
Totsl
Funds
Unrestricted
Funds
Restrlcted
Fund5
Notes
Incomlnz Resources:
Income & Endowments from:
Donation & Legacies
Other income
101.147
240
16,963
118,110
240
110.990
250
Total
101.387
16.963
118,350
111.240
Resources Expended:
Expendlture on:
Charltable a¢tivltles
Other
100,762
1.350
19,167
119.929
1.350
116.661
1.350
Totsl
102.112
19,167
121,279
118,011
Net Incom5n81(Expendlture)
17251
12,2041
(2,9291
(6,771)
Transfer between funds
11.0971
1.097
Total funds brought forward
130,064
15,0941
124,970
131.741
Total fund5 carrled forward
128,242
16,2011
122,041
124,970
Page 6

MERSEY51DE CHRISTIAN FELLOWSHIP
Balance Sheet
tor the year ended 31 March 2023
2023
rotal
Funds
2022
Total
Funds
Unreslrlcted Re5trfrted
Funds
Funds
Notes
Flxed Assets
Tanglble assets
93.220
93,220
93,306
Current Assets
Debtors
Cash ai bank
11.479
20.266
11,479
20,266
12.640
21,648
Total current assets
31,745
31.745
34,288
Credltor5: Amounts falllng due
wlthln one yff•r
12,9241
12,9241
12,6241
Net current assets
28,821
28,821
31.664
Total Nwt Asstts
122,041
122,041
124,970
Fund5 gf the Charlty
Unrestiicted lund5
Restricted funds
128,242
16,2011
130,064
15,0941
Total funds
122,041
114,970
The financial statements were approved by the Trustees on the 4lile9 and signed
on thelr behall by:_
J.M. 81uett-Duncan
Trusl•o
Page 7

MERSEYSIDE CHRISTIAN FELLOWSHIP
Notes to the Accounts
forthe year ended 31 March 2023
Accounting Policies
a) Accountlng Conventlon
The financial statements have been prepared under the historical Cost convention. and in
ccordance wlth appllcable Accountin8 Standards IFR51021, and the Charities Act 2011.
bl Incominz Resources
All incoming resources are included on the Statement of Financial Activities when the charity Is
legally entitled to the income and the amount can be quantified with reasonable accuracy.
cl Resources Empended
Resources expended comprlse all expenditure directly relating to the objects of the charlty.
When necessary. costs are allocated between direct charitable expenditure, fund raising
and mana8ement and administration on an equitable basls
dl Flxed Assets
Depreciation Is provlded at the followln8 annual rates In order to write off each a$5et over Its
estimated useful life.
Freehold Property
Equipment
25% on written down value
No depreciation is charged on Freehold Property as this is maintained to a standard
to ensure that Sts value is at least equal to the value at which it is disclosed in the
Financial Statements.
e) Taxatlon
The charlty Is exempt from tax on Its charltable actlvltles.
fl Fund Accounting
Unrestrfcted funds can be used in accordance with the charitable objectives at the discretlon of
the trustees.
Restrlcted funds can only be used for partlcular restricted purposes wlthSn the objects of the
charity. Restrictions arise when specified by the donor or when funds a￿ raised for partlcular
restricted purposes.
Pa8e 8

MERSEYSIDE CHRISTIAN FELLOWSHIP
Notes to the Accounts
for the year ended 31 March 2023
Resources Expended
2013
Total
Funds
2022
Total
Funds
Unrestrirted
Funds
Restrlrted
Funds
Charitable actiylties:
Minislry support e>pènses
Charitable 91fts
p￿rn￿e$ ewenses
Adminislralion costs
Events arml activbties
Depreeialk)n
38,559
35,969
13,473
9,967
2,708
86
38,559
55,136
13,473
9.967
2,708
86
38,1J)I
60,334
6,165
10,313
1,733
115
19,167
100,762
19.167
119.929
116,661
Governance costs:
Indeperxlenl examlnatp)n
1,350
1,350
Tangible Fixed Assels
Richmond
Park
Exten51on
Equlpment
Total
At l April 2022
Additions
39,068
53,894
31,612
124,574
At 31 Marth 2023
39,068
53.894
31612
124,574
recSation
At l April 2022
Ch8r8e lor the perlod
31,268
86
31,268
86
At 31 M•r¢h 2023
31,354
31,354
Net Book Value
At31 Marth 2023
39.068
53,894
258
93,220
At 31 March Z022
39,068
53,894
93.306
Pase 9

MERSEYSIDE CHRISTIAN FELLOWSHIP
Note5 to the Accounts
lor the year ended 31 March 2023
Debtor5 and prepawnents
2023
Total
Funds
2022
Total
Funds
Unrestricted
Funds
Restricted
Funds
Income tax recoverable
Other Debtors
11,479
11,479
12,240
4fKI
11,479
IIN79
12,640
Credltors- due wlthln one year
2023
Total
Funds
2022
Total
Funds
Vnrestrlcted
Funds
Re5trlrted
Funds
Accrua15
2,924
2,924
2,624
2,924
2,924
2,6Z4
Transactions with trustèes
None of the trustees received a salary or expenses In 2022 or 2023.
Page 10