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2023-07-31-accounts

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872

The Christian Fellowship, Norwich

Charity No. 288046

Trustees' Report and Unaudited Accounts

31 July 2023

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 The Christian Fellowship, Norwich Contents

Pages
Trustees' Annual Report 2 to 5
Independent Examiner's Report to 6
Statement of Financial Activities to 7
Balance Sheet to 8
Notes to the Accounts 9 to 16
Detailed Statement of Financial Activities 17 to 18

Page 1

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872

The Christian Fellowship, Norwich Trustees Annual Report

The Christian Fellowship

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 July 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 288046

Principal Office

New Hope Christian Centre Martineau Lane Norwich NR1 2HX

Trustees

The following trustees served during the year:

J. Betts

E. Davey

E. Makuve

R. Smith

Accountants

Andrew Parker Associates Ltd

Unit 7

Beech Avenue Business Park Beech Avenue, Taverham Norwich NR8 6HW

Page 2

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 The Christian Fellowship, Norwich

Trustees Annual Report

OBJECTIVES AND ACTIVITIES

Overview

Summer Programme

Our Summer Saturdays programme was excellently received, with fantastic guest speakers. Benjamin John of Christian Concern kicked off the programme speaking on ‘What is Cultural Marxism?’ a very thorough and yet accessible introduction. We had our first book club, reading together Camilla Olim’s book on abortion, ‘For Those Being Crushed,’ which led to some good discussions on what the church’s response should be to this cultural evil.

Matt Richards gave his life story, which proved an interesting and funny evening, and our final guest speakers were Stephen Lloyd and Paul Garner from Biblical Creation Trust, who together spoke on ‘Creation or Evolution: Does It Really Matter?’ This was an excellent continuation of the conversation that we have been having for a while now.

Overseas Mission

In November we held a quiz and chips night to raise money for Open Doors. This was a great success and together with our annual alternative Christmas card appeal we were able to send £821 to support the church in persecuted countries.

We are also delighted to announce that we have recently appointed two Overseas Missions Secretaries, whose roles it is to maintain regular communication with those we support in Romania, Mozambique and Kenya. This will enable us to pray more effectively for them and their work as we hear more frequently news and updates from their work.

City Ministries

City Ministries began its united work in the city this year with a midnight Halloween prayer meeting at the Mousehold viewing point. Having read John Ramirez’s book, we took this night to stand against the forces of darkness at work in the city on this night and pray for God’s blessing, protection and hand to be on Norwich. It was a powerful night of united prayer and fasting for the city.

John revived his Christian Leadership Development Programme in November with great success and a cohort of 12 leaders from various churches within City Ministries. This was beneficial for the churches and resulted in the formation of leadership teams within two of the churches involved as well as many strategies formed and visions birthed of which we look to see much fruit.

To pray in the new year, we held 21 days of prayer and fasting for the first three weeks of 2023. Prayer was for each of the ministries as part of City Ministries, as well as for the spiritual state of the city as a whole, and personal prayer for those we were asking God to save in 2023. We concluded again with united prayer at the top of Mousehold, overlooking the city.

We could not pass up the opportunity that the coronation provided for evangelism, and so, following some training provided by Radical, we united to spread the good news on the streets of Norwich of the King of kings.

Page 3

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 The Christian Fellowship, Norwich

Trustees Annual Report

Christmas and Easter

As in previous years, we held a street party at Christmas with games, prizes and hot chocolate for the children. Included in this was a nativity themed scavenger hunt. Our Christmas Eve candlelight service was well attended and we followed a more traditional format than last year.

We held a Good Friday prayer meeting fueled by coffee and hot cross buns. This was a great time of prayer in the wider church as we had many more than the regular prayer team join us to pray for salvation in our community. We had a push for individual evangelism in the run up to Easter, handing out almost 100 Try Praying books to friends and family in order to encourage them to give prayer a go. Alongside them, members would commit to pray with them and then invite them to our Easter breakfast preceding our Easter service. It was great to see many friends and family come to church for the first time as a result.

Bilney Classical Christian School

Our first fundraising event raised an incredible £1000 for the BCCS start up fund. We had crafts, jams, baked goods and historical memorabilia for sale as well as selling fresh coffee and cake in the cafe and it was an enjoyable morning full of Christmas music, crafts and treats.

We are in the process of creating a business plan which will be presented to several Christian businessmen that we have contact with. In December, Elizabeth attended and spoke at a Full Gospel Businessmen's meeting where a lot of interest was shown.

The Carrow Hill properties have been rented out and are no longer a current option. We had been interested in the possibility of the Jubilee building in the community but again, God closed that door. We are in the midst of looking at a large property on Bracondale which would provide excellent space to become established as a school.

The past year has been excellent for growing relationships with others also looking to establish Classical Christian schools. At the King Alfred Conference, we were able to gain great encouragement from those who have walked this path already, as well as strategy and insight into classical pedagogy. From this, we reconnected with a team in Cardiff who have put us in touch with the Society for Classical Learning and Memoria Press, two classical Christian education groups in the US who are looking to come and support the classical revival in the UK.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Roger Smith’s position as Trustee ended August 1st. We have proposed some names of potential Trustees to the Leadership Team and are awaiting to hear their response.

Appointment of Trustees

Is by recognition of the two church leaders and Senior Management Team. A formal interview is conducted to ensure the candidate meets the standards required for a leadership role in the church. Trustees will have been in church membership for over 1 year, at least 21 years of age, and completed a church induction course.

Page 4

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872

The Christian Fellowship, Norwich

Trustees Annual Report

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with 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 Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. 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.

Signed on behalf of the charity's trustees

E. Davey Trustee 20 October 2023

Page 5

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 The Christian Fellowship, Norwich Independent Examiners Report

Independent Examiner's Report to the trustees of The Christian Fellowship, Norwich

I report to the trustees on my examination of the financial statements of The Christian Fellowship, Norwich for the year ended 31 July 2023.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements 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 Act.

Independent examiner's statement

I have completed my examination. I can 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:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Andrew Parker FCCA Andrew Parker Associates Ltd Unit 7

Beech Avenue Business Park Beech Avenue, Taverham Norwich NR8 6HW 20 October 2023

Page 6

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 The Christian Fellowship, Norwich Statement of Financial Activities

for the year ended 31 July 2023

Notes
Income and endowments
from:
Donations and legacies
3
Other
4
Total
Expenditure on:
Charitable activities
5
Other
6
Total
Net gains on investments
Net expenditure
7
Transfers between funds
Net expenditure before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
funds
Restricted
funds
Total funds Total funds
2023 2023 2023 2022
£ £ £ £
77,977 9,753 87,730 97,354
4,539 - 4,539 3,705
82,516 9,753 92,269 101,059
29,771 5,697 35,468 39,146
52,680 8,762 61,442 72,362
82,451 14,459 96,910 111,508
- - - -
65 (4,706) (4,641) (10,449)
(1,671) 1,671 - -
(1,606) (3,035) (4,641) (10,449)
(1,606) (3,035) (4,641) (10,449)
50,891 72,174 123,065 133,514
49,285 69,139 118,424 123,065

Page 7

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872

The Christian Fellowship, Norwich

Balance Sheet

at 31 July 2023

Charity No. 288046
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors:Amount falling due within one year
11
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
12
Restricted income funds
Unrestricted funds
12
General funds
Reserves
12
Total funds
2023
£
81,619
81,619
4,353
35,043
39,396
(2,591)
36,805
118,424
118,424
118,424
69,139
69,139
49,285
49,285
118,424
2022
£
96,236
96,236
2,624
25,499
28,123
(1,294)
26,829
123,065
123,065
123,065
72,174
72,174
50,891
50,891
123,065

Approved by the trustees on 20 October 2023

And signed on their behalf by:

E. Davey Trustee 20 October 2023

Page 8

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 The Christian Fellowship, Norwich

Notes to the Accounts

for the year ended 31 July 2023

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Page 9

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 The Christian Fellowship, Norwich

Notes to the Accounts

Expenditure

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Freehold property 5% straight line kitchen refurbushment 20% straight line Office equipment 25% straight line Fixtures and fittings 15% reducing balance

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 10

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 The Christian Fellowship, Norwich

Notes to the Accounts

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Page 11

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872

The Christian Fellowship, Norwich

Notes to the Accounts

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Statement of Financial Activities - prior year

2
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Other
Total
Expenditure on:
Charitable activities
Total
Net income
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
4
Other income
Unrestricted
£
77,977
77,977
Unrestricted
funds
2022
£
71,227
3,705
74,932
78,353
78,353
(3,421)
6,561
3,140
3,140
47,750
50,890
Restricted
£
9,753
9,753
Unrestricted
£
4,539
4,539
Restricted
funds
2022
£
26,127
-
26,127
33,155
33,155
(7,028)
(6,561)
(13,589)
(13,589)
85,764
72,175
Total
2023
£
87,730
87,730
Total
2023
£
4,539
4,539
Total funds
2022
£
97,354
3,705
101,059
111,508
111,508
(10,449)
-
(10,449)
(10,449)
133,514
123,065
Total
2022
£
97,354
97,354
Total
2022
£
3,705
3,705

Page 12

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872

The Christian Fellowship, Norwich Notes to the Accounts

5 Expenditure on charitable activities Expenditure on charitable activities
Unrestricted Restricted Total Total
2023 2022
£ £ £ £
Expenditure on charitable
activities
29,771 5,697 35,468 39,146
Governance costs
29,771 5,697 35,468 39,146
6 Other expenditure
Unrestricted Restricted Total Total
2023 2022
£ £ £ £
Employee costs 46,825 - 46,825 57,745
Amortisation, depreciation,
impairment, profit/loss on 5,855 8,762 14,617 14,617
disposal of fixed assets
52,680 8,762 61,442 72,362
7 Net expenditure before transfers
2023 2022
This is stated after charging: £ £
Depreciation of owned fixed assets 14,617 14,617
8 Staff costs
2023 2022
Salaries and wages 46,179 57,100
Pension costs 646 645
46,825 57,745
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2023 2022
Number Number
Charitable activities 3 3
Administration 2 2
5 5

Page 13

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872

The Christian Fellowship, Norwich

Notes to the Accounts

9 Tangible fixed assets

9
Tangible fixed assets
Land and
buildings
£
Cost or revaluation
At 1 August 2022
234,318
At 31 July 2023
234,318
Depreciation and
impairment
At 1 August 2022
144,774
Depreciation charge for the
year
11,425
At 31 July 2023
156,199
Net book values
At 31 July 2023
78,119
At 31 July 2022
89,544
10 Debtors
Trade debtors
Prepayments and accrued income
11 Creditors:
amounts falling due within one year
Other creditors
kitchen
refurbushme
nt
Office
equipment
Fixtures and
fittings
£
12,353
12,353
11,816
115
11,931
422
537
Total
£
276,777
£
15,385
15,385
9,231
3,077
12,308
3,077
6,154
£
14,721
14,721
14,720
-
14,720
1
1
2023
£
3,550
803
4,353
2023
£
2,591
2,591
276,777
180,541
14,617
195,158
81,619
96,236
2022
£
2,624
-
2,624
2022
£
1,294
1,294

Page 14

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872

The Christian Fellowship, Norwich

Notes to the Accounts

12 Movement in funds

Movement in funds
At 1 August
2022
1,025
6,154
62,526
2,077
234
158
-
-
-
72,174
50,891
123,065
Incoming
resources
(including
other
gains/losses)
£
781
-
-
-
200
150
1,640
4,498
2,484
7,269
82,516
89,785
Resources
expended
£
Gross
transfers
£
(30)
-
-
-
-
-
808
893
-
1,671
(1,671)
-
At 31 July
2023
£
1,526
3,077
56,841
-
354
262
150
5,145
1,784
Restricted funds:
Restricted income funds:
Student fund
Kitchen refurbishment fund
2019/20
Building refurbishment fund
2013
Building refurbishment
Food bank
City Ministries
Ministry Budget
School project
Pastoral fund
Total
Unrestricted funds:
General funds
Total funds
(250)
(3,077)
(5,685)
(2,077)
(80)
(46)
(2,298)
(246)
(700)
(13,759)
(82,451)
(96,210)
69,139
49,285
118,424

Purposes and restrictions in relation to the funds:

Restricted funds: Student fund for young people in the church to undertake further education. Kitchen refurbishment fund This was charged to capital and is being depreciated over 5 years. 2019/20 Building refurbishment fund The refurbishment in 2013 was charged to capital, depreciated over 20 2013 years. Building refurbishment The refurbishment in 2013 was charged to capital, depreciated over 20 years. Food bank A fund to support the work of Foodbank at the New Hope Christian Centre. City Ministries A fund to support work in the city together with other ministries. Ministry Budget A fund to support the ministries. School project Holding money for this project until they can have their own account. Donations to be used to support any member of the congregation with an Pastoral fund emergency financial need.

Page 15

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 The Christian Fellowship, Norwich

Notes to the Accounts

13 Analysis of net assets between funds

13 Analysis of net assets between funds
Fixed assets
Net current assets
14 Reconciliation of net debt
Cash and cash equivalents
Net debt
Unrestricted
funds
£
21,701
27,584
49,285
At 1 August
2022
£
Restricted
funds
£
59,918
9,221
69,139
Cash flows
£
Total
£
81,619
36,805
118,424
At 31 July
2023
£
25,499 9,544 35,043
25,499
25,499
-
-
35,043
35,043
15 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases
2023
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the charity
amounted to:
are as follows:
2023
Other
£
2023
£
646
2022
Land and
buildings
£
2022
Other
£
2022
£
645

Page 16

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 The Christian Fellowship, Norwich Detailed Statement of Financial Activities

for the year ended 31 July 2023

Income and endowments from:
Donations and legacies
Other
Total income and endowments
Expenditure on:
Charitable activities
Total of expenditure on charitable
activities
Employee costs
Salaries/wages
Pension costs
General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings
Depreciation of kitchen
refurbushment
Depreciation of Office
equipment
Depreciation of Fixtures and
fittings
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net expenditure
Transfers between funds
Net expenditure before other
gains/(losses)
Unrestricte
d funds
2023
£
77,977
77,977
4,539
4,539
82,516
29,771
29,771
29,771
46,179
646
46,825
5,740
-
-
115
5,855
52,680
82,451
-
65
(1,671)
(1,606)
Restricted
funds
2023
£
9,753
9,753
-
-
9,753
5,697
5,697
5,697
-
-
-
5,685
3,077
-
-
8,762
8,762
14,459
-
(4,706)
1,671
(3,035)
Total funds
2023
£
87,730
87,730
4,539
4,539
92,269
35,468
35,468
35,468
46,179
646
46,825
11,425
3,077
-
115
14,617
61,442
96,910
-
(4,641)
-
(4,641)
Total funds
2022
£
97,354
97,354
3,705
3,705
101,059
39,146
39,146
39,146
57,100
645
57,745
11,425
3,077
-
115
14,617
72,362
111,508
-
(10,449)
-
(10,449)

Page 17

DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 The Christian Fellowship, Norwich Detailed Statement of Financial Activities

The Christian Fellowship, Norwich
Detailed Statement of Financial Activities
Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
-
(1,606)
50,891
49,285
-
(3,035)
72,174
69,139
-
(4,641)
123,065
118,424
-
(10,449)
133,514
123,065

Page 18