Charity Number 276440 MERSEYSIDE CHRISTIAN FELLOWSHIP Report and Accounts for the year 31 March 2025
MERSEYSIDE CHRISTIAN FELLOWSHIP Report and Accounts for the year ended 31 March 2025 Contents Page Trust Information Trustees Report Trustees Responsibllities Independent Examiner's Report Statement of Flnanclal Activities Balance Sheet Notes to the Accounts 8-10
MERSEYSIDE CHRISTIAN FELLOWSHIP Trust Information for the year ended 31 March 2025 Charlty Number 276440 TfUStee5 J.M. Bluett-Duncan J.E. BlUett-DUran A. Harnson S.N. HolS N.J. Wikj Address 22 RKhmond Pafk LNerpc#)I L6 SAD IndeperKlent Examlner S J Sutcliffe FCCA Torevell Dent LIMed 1-3 St Ann's Place Pellon Lane Halrfax HXI 5RB Bankers National Westminster Bank plc 138 Ajlerton Road Liverpool L18 2JN Page I
MERSEISIDE CHRISTIAN FELLOWSHIP Trustees Annual Report for the year ended 31 March 2025 The trustees submit their Annual Report and Accounts forthe year ended 31 March 2025. which have been prepare(l in accordance with the Statement of Recommended Practice 25. and the Charities kt 2011. Structure Governance and Ma nt Go¥emlng document The Merseyside christian Fellowship 15 constituted by a Declaration of Twst datèd 20 July 1978. Trustees J.M. Bluett-Duncan J.E. 81uett-Duncan A. Harrison S.N. Ho$ N.J. Wild Rlsk Management The trustees have a duty to Identily and review the risks to which the charity Is exposed and to ensure appropriate controls are in place to provlde reasonable assurance against fraud and error. Ob. ctives and Actl¥ltles The objectives of the Charity are to proclaim and further the Gospel of God by preachin8 and teaching of the Christian faith throu8hout the United Kingdom and elsewhere. Revlew ol ro ess and achIeMentS The trijstees hève considered the guidance produced by the Charity Commisslon on the provislon of public benefrt in their artivrties for the year ende(131st March 2025. Internatlonal Aid The Trust continues to pay the salaries of all the staff at NTara thristian School in Uganda. Page 2
Tnths Annwl R•port The Twst tInUed io support the de¥elwent olthe Flrl•nd$ eol wop•rtykn South Alrka wlth don•tlt>ns. M•JDr persecutlm of Chrtslhns In m•nycountrles the wqwklls • yow&¥ tssu•. The charmv Open Iyoon works to supw Peo kn tho wortsltUlh)ns •nd •nN•lPy pr•p•r•s •nd wtsllshu • wom. w•trhlst of¥uch plKes. MCF r¢lielwwk th1 penoMI donrfk)n The Ch•rh¥ pl•ns lo to de¥eW Ils Kthlls wilh Its objertfves •xl kn. The Tn•stees ha%Y ihe db•rWs need5 lor v•MThes kn Nn¢ 4th t i¥ld•nce tswed tythe Ch•hty G)mmbslon ilbd c¢)Mldoi li Prndt th•t u•irOsirid reserves shouhj be suffldent to •Id t nKwlly io re•llse ftmed •ssets •fid C¢T•r posslble rlsk KeMrh>L At 31 M•fth 2025 Ihe TnJs¢ew we tonfldent th•t fvtufe Income wlll emble the Chrlty to meet I0ee•ble rteds the bmls ol pl•Da¢d Ful dei•lls ol the lth•nd•l ¢ort•hd kn IIKI •ttKh•d Kcounts. Tho In¢¢xnlry fesourt ye•rThYre £107J124(2024: £109,587) afterd•d res¢xces expendtil d£93,30111024: £ 12L727 L thè hei w¥ £13.72012024 ewptndltwe: £111140). The f1 •ss•ts 91 th• Ch•rlly * 31 M•rth 2025 w•re £123.62112024: £109,SYIII. %oli..l.E4.....Asnedon ihtlr h••I trr. The Trustett AepNI w•s apwo¥ed oft.- . . P•8¢ 3
MERSEYSIDE CHRISTIAN FELLOWSHIP ststement of Trustees Re5ponsibilitie5 for the year ended 31 March 2025 The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards. The law applicable to charities in England and Wales. the Charity Act 2011 and the provision5 of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the tharity and of the incorning resources and application of resources, including the income and expenditure. of the charity for that period. In preparing those financial statements. the trustees are required to Select 5Ultable accounting policies and then apply them cons1Stentlv; observe the methods and principles in the Charity SORP: make ludgements and estimates that are reasonable and prudent: prepare the financial statements on the going concern basis unless It is inappropriate to presume that the charity will continue in business. The trustees are responsible for keepin8 proper accounting records which dlsclose wilh reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply wrth the Charitie5 Act 2011 and the provisions of the trust deed. They are also responsible for 5afe8uJrding the assets of the charity and hence for taking reasonable steps for the prevention and detettion of fraud and other irregularitles. Page 4
MERSEYSIDE CHRISTIAN FELLOWSHIP Independent Examinerfs Report to the Tnjstees ol Mer5eyside Chrlstlan Fellowship for the year ended 31 Maffh 2025 I report on the accounts ol the Trust for year ended 31 March 2025. whlch are set out on pages 6 to 10. Re5pectlve ResponnI$ of Trustee5 afKI Examlner As the charity's twstee5 you ère Teswnsibte for the preparatlon of the occounts; you Lonsider that the audit requirement of Section 144 of the Charltles Act 2011 Ithe Charities Act) does not appty. It Is my responslbllltv to state. on the bas15 of procedures specified in the General Directions glven by the Charlty Comm1551on under Sectlon 145151{bl of the Charlties Act. whether partlcular matters have come to my atlentlon. B•s1s ol Ind•pendent Examln•rfs Reyt My examination was tarried out in accordance with the generdl directlons given by the Charity Cornm155bners. An examlnatlon Includes a revbew of the attounting record5 kept by the charlty and a comparison of the accounts presented wrth those records. tt also includes conslder•tion of any unusual items or dlsc105ures In the accounts, and the seeking of explanatlons from you as trustees concernlry ary such matter5. The procedures undertaken do not provide all the evidence that would be requlred In an audlt ènd, consequèntlv* I do not express an dudit op•nlon on the vlew given by the •ccounts. Independ•nt Eumln•rfs Statement In connection wlth my examinatlon. no matter has come to my attentlon: 11 Whlch 8fves me reasonable cause lo be belleve that. In any material respects. the requlrements {•) To keep accounting records In accordance wlth Chart¢ies SORP IFRS1021 Ibl To prepare accounls whkh accord wlth the accouniin8 records and to comply wlth the countlng Tequlrements of the 2011 Charlties Act h•¥e not been met; or 21 lo whlch, In my oplnion, attention should be drawn In order to enable a woper under5tandlTrd of the accounts lo be reached. cllffe FCCA Torevell Dent Llmlted Chartered Certified Ac¢ountsnt 1-3 St AnTr's Place PelloTr i•ne Halllax HXI SAB Date 2¥1111 Page 5
MERSEYSIDE CHRISTIAN FELLOWSHIP ststement ol Flnanclal Artmtles for the year ended 31 March 2025 2025 Totsl Funds 2024 Total Fund$ Unrèstrirted Funds Restrkted Funds Notes Incomlng Resources: Intome & Endowments from: Donation & legacies Other income 91.130 260 15,634 106,764 260 109,330 257 Total 91,390 15.634 107,024 109,587 ResOue$ Expended.. Exptndlture on: Charitable activities other 74,989 1.350 16.965 91.954 1,350 120,287 1,440 Totsl 76.339 16.965 93,304 121,727 Net Incomlngl(Expendlture) 15,051 (1.331} 13,720 (12,1401 Transfer between funds Total funds brought forward 116,637 16,7361 109,901 122,041 Total fvnds carrfed forward 131,688 {8,067 123,621 109,901 Page 6
a124 Total T•t•l T•Ibl •ssets 93.107 93.107 93.155 10.206 22.991 258 10,544 22.991 IOJ44 lo1? Cash •1 b•nk Totsl lIent •ssets 332TI 258 33535 20.871 13.0211 14.1151 nD• y•w •let ¢¥rrert •Mets 258 Total Asmts 258 109,901 ofth• Ch• Unfestrkted funds Hertrt•d fvnds 131.688 116.637 16.7361 Totsl lun 109. The fln•nd•l st•temtnts wffe apyo¥ed thy t1 Trttstees w Ih.-........ . .. on tllr boh•ll trf." nd $*ned P•4e 7
MERSEYSIDE CHRISTIAN FELLOWSHIP Notes to the Acwunts for the year ended 31 March 2025 Accounting Policies a} Accountlng Convention The financial statements have been prepared under the historical cost convention, and in accordance with applicable Accountin8 Standards IFRS1021, and the Charities Act 2011. bl Incomlng Resources l incoming resources are included on ihe Statement of Financial Actlvities when the charity is legally entitled to the income and the amount (an be quantrfied with reasonable accuracy. c) Resources Expended Resources expended comprise all expenditure directly relating to the objects of the charity. When necessary, costs are allocated between direct charitable expenditure, fund raising and management and administration on an equitable basis d) Axed A55ets Depreciation is provided at the following annual rates in order to write off each a55et over it5 estlmated useful1Sfe. Freehold Propertv Equipmeni - 25% on wrilten down value No depreciation is charged on Freehold Property as this is maintained to a standard to ensure that its value is at least equal to the value at which it is disc105ed in the Financial Statements. el Taxatlon The charity is exempt from tax on S charitable actNitiek Fund Accountlng Unrestricted funds can be used in accordante with the charitable objectlves at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes wlthin the objett5 of the charity. Restriction5 arise when specified by the donor or when fvnds are raised for parttcular restricted purpose% Page 8
MERSEYSIDE CHRISTIAN FELLOWSHIP Notes to the Accounts for the year ended 31 Marth 2025 Resources Expended 2025 Total Funds 2024 Total Funds Uniestrlcted Funds Restrlrted Funds Charitable activities: Ministry support and expenses Charitslje gifts Premis8s 8xpens0S Administration costs Events and actTVrties Depreualion 30,8 27,871 4,969 9,571 30,890 44,836 4,969 9,571 1.6*10 48 37,113 55.040 15,786 9,446 2,837 65 16.965 74,989 16.965 91.954 IZO,287 Governance costs: IndeperKlent 9xaminab.on 1.350 1.350 Tanglble Flxed Assets Rkhmond Park EXtenon Equlpment Total At l April 2024 Additions 39.068 53094 31,612 124,574 At 31 March 2025 53.894 31,612 124 574 reclatlon At l April 2024 Charge for the period 31,419 31,419 At 31 March 2025 31,467 31,467 Net Book Value At 31 March 2025 39,068 53.894 145 93.107 At 31 March 2024 39,068 53.894 193 93,155 Page 9
MERSEYSIDE CHRISTIAN FELLOWSHIP Notes to the Ac¢ounts tor the year ended 31 Marth 2025 Debtors and prepayments 2025 Total Funds 2024 Totsl Funds Unrestritted Funds Restrlaed Fund5 Income tax recoverable 10,286 258 10,544 10.344 10,286 258 10,544 10,344 credI- due wlthln one year 2025 Total Funds 2024 Total Funds Unrestrkted Funds Funds Accruals 3.021 3,021 4,125 3.021 3,021 4.125 Tranwtlons wlth trn#ees None of the trustee5 received a salary or expenses In 2025 or 2024. Page 10