THE BRITISH CONFERENCE OF THE CHURCH OF GOD (SEVENTH DAY) TRUSTEES' REPORT AND ACCOUNTS YEAR ENDED 30TH JUNE 2022
CHARITY REGISTRATION NO: 292486
THE BRITISH CONFERENCE OF THE CHURCH OF GOD (SEVENTH DAY) FINANCIAL STATEMENTS YEAR ENDED 30TH JUNE 2022
| CONTENTS | PAGE |
|---|---|
| LEGAL AND ADMINISTRATIVE INFORMATION | 1 |
| REPORT OF THE TRUSTEES | 2-5 |
| INDEPENDENT EXAMINERS REPORT | 6 |
| STATEMENT OF FINANCIAL ACTIVITIES | 7 |
| STATEMENT OF FINANCIAL POSITION | 8 |
| NOTES TO THE FINANCIAL STATEMENTS | 9-12 |
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES | 13 |
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THE BRITISH CONFERENCE OF THE CHURCH OF GOD (SEVENTH DAY) LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 30TH JUNE 2022
CHARITY REGISTRATION NUMBER:
292486
REGISTERED OFFICE: The British Conference of the Church of God (Seventh Day) 2 Nettleton Close Little over Derby DE23 3UW TRUSTEES: Pastor Robert Crawford - Chair Pastor Reuben Harris Courtney Johnson Pastor Everton McLean Pastor Lipton Smith
BANKERS
Barclays Bank Plc 1 Churchill Place London E14 5HP
INDEPENDENT EXAMINER Allen Robyn & Associates Ltd Chartered Certified Accountants 367 Caledonian Road London N7 9 DQ
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THE BRITISH CONFERENCE OF THE CHURCH OF GOD (SEVENTH DAY) REPORT OF THE TRUSTEES YEAR ENDED 30TH JUNE 2022
The trustees present their report with the financial statements of the charity for the year ended 30th June 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The charity is an unincorporated charity and is governed according to the Constitution and byelaws dated 1981 and amended April 2013.
Risk Management
The Board of Trustees is ultimately responsible for the system of internal control and for reviewing its effectiveness. However, the system is designed to manage the risk of failure to achieve business objectives, and can only provide reasonable and not absolute assurance against material misstatement of loss.
The Board has reviewed the effectiveness of the system of internal control. In particular, they have reviewed and updated the process for identifying and evaluating the major risks affecting the Charity and the policies and procedures by which these risks are managed.
OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT
Mission and Overall Objectives
The Conference objective is to co-ordinate the work of its affiliated Churches in advancing religious knowledge, promoting the principles of morality, benevolence and charity in the proclamation of the Gospel of the Kingdom of God and to teach this in accordance with our Statement of Faith.
Objectives and Aims
The advancement of the Christian religion for the public benefit in particular but not exclusively by: 1) coordinating the work of the Church in preaching the gospel;
2) teaching the Christian faith and promoting and supporting principles of morality, benevolence and charity through supporting projects dealing with humane causes; and
3) Providing facilities with a Christian ethos for the benefit of the local community (including but not restricted to the following):
Weekly Services
Sabbath (Saturday)
The worship services includes: Departmental Ministry Activities Bible studies and discussions
Other week days Evening services, first Sunday fast services and various programmes Morning prayer meetings and a variety of community outreach activities
Significant activities:
Main activities
The British Conference provides personal services including weddings, funerals, baby dedications, baptisms, counselling. It also provides activities to benefit the community including coffee mornings, food banks, soup kitchens, prison ministry, social events, family outings, conferences and prayer retreats, health and well-being forums and learning and development opportunities.
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THE BRITISH CONFERENCE OF THE CHURCH OF GOD (SEVENTH DAY) REPORT OF THE TRUSTEES YEAR ENDED 30TH JUNE 2022
This past year July 21 to June 22 has been stranger than most in that we were all emerging from the COVID19 lockdown era and so many activities which had been shut down were now needing to be kick-started again. This has been a struggle as there still remains a certain amount of nervousness. Some activities still remain online because 1) we found it advantageous in terms of reaching more people from diverse backgrounds and locations, and 2) many of our members who are housebound because of age or illness, have now been afforded the opportunity to join our services and online activities.
National Events
The Charity seeks to encourage its members and to extend the knowledge of the Christian faith. During the period we successfully achieved this through several national events and one international event as follows:
Outreach Programmes
During the period the Charity focused on food poverty, isolation and loneliness, offering a variety of care and assistance across the regions where we are based as listed below:
July 2021
We were able to hold our usual general convention online – ‘We Are Overcomers,’ which gave us the opportunity to have overseas guest speakers and attendees from around the world.
October 2021 – May 2022
We were able to offer an online leadership coaching sessions on ‘visioneering’, with one of the main presenters being based in the USA.
October 2021
Saw the launch of our TV broadcasting evangelism ministry - ‘The Bridge.’
April 2022
Our national youth conference was one of our first post-COVID national gatherings in person, held in Manchester, whilst also being livestreamed online which enabled us to have guests from our sister
May/June 22
We were able to host two Super Sabbaths, one covering all the congregations in the southern region, and one with midland and northern regions joining together. For this we able to have one of our senior pastors from our USA conference to be with us.
June 2022
We celebrated our first Golden Age Retreat, offering four days of pampering to our over 70s. Some of the treats on hand were swimming, massages and facials, a banquet and dancing, and a chance to sing and worship together. Topics explored in our talking sessions were growing old gracefully, diet and diabetes, and crossing the age divide.
Local Activities
At local level our churches were very active in ensuring the members received spiritual support and practical help where needed.
During the time that congregation numbers were still kept to a minimum by government guidelines, the churches opened their doors at certain times of the day for individuals, both members and from the local community to gain access for a moment of private prayer.
Local churches also provided online worship on set days like ‘noon prayer,’ an opportunity to talk and pray together, especially successful amongst the elderly and unwell. Online Sabbath School providing study, exchange and worship.
We also provided online sessions for the youth and children three years and up, which was a great help for them to meet with teachers and friends.
In the planning of activities for the year and having given due consideration to the Charity Commission’s guidance on public benefit, and the specific guidance on charities for the advancement of religion, the Charity has been committed in its efforts of supporting its Network of Churches in general and in providing training for Pastors, Ministers and Leaders in Ministry on both Pastoral and Governance matters.
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REPORT OF THE TRUSTEES
THE BRITISH CONFERENCE OF THE CHURCH OF GOD (SEVENTH DAY)
YEAR ENDED 30TH JUNE 2022
Outreach Programmes
As we started to open up again in 2021 many of the outreach programmes started to come back into force, such as: food and baby banks, luncheon clubs, coffee mornings and a meal and grocery home delivery service.
Financial Review
The Trustees have implemented robust budgetary controls and continue to monitor costs in an effort to Income - the total income for the twelve months under review was £133,442 (2021 : £ 115,378) Expenditure - total expenditure in the year was £128,200 ( 2021: 102,414).
The Charity recorded an operating surplus for the year of £5,242 (2021 : £12,964 surplus).
During the year the Trustees continued to place emphasis on financial management to ensure that the funds within the organisation are properly managed.
Reserve Policy
The trustees have stated that unrestricted funds held by the Conference should be at least three months of annual expenditure. At this level the trustees feel that they would be able to continue the current level of activities of the Conference should there be a significant drop in funding.
Public Benefits Statement
In the planning of activities for the year, and having given due consideration to the Charity Commission's guidance on public benefit, and the specific guidance on charities for the advancement of religion in particular, the Charity has been committed in its efforts of supporting its Network of Churches in general and in providing training for Pastors, Ministers and Leaders in Ministry on both Pastoral and Governance matters.
STATEMENT OF TRUSTEE RESPONSIBILITIES
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 (United Kingdom Generally Accepted Accounting Practice).
Company law applicable to charities in England and Wales, the Charities Act 2011, Charity Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each (Accounts and Reports) financial year which give a true and fair view of the state of affairs of the charity and of the incoming 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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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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 keeping proper accounting records which 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 Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report is prepared in accordance with the special provision of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the Board of Trustees on 03/05/2023 and signed:
ON BEHALF OF THE BOARD:
Courtney Johnson (Treasurer)
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REPORT OF THE INDEPENDENT EXAMINER THE BRITISH CONFERENCE OF THE CHURCH OF GOD (SEVENTH DAY) YEAR ENDED 30TH JUNE 2022
I report to the trustees on my examination of the accounts of the above charity for the year ended 30th June 2021; which are set out on pages 7 to 12 of this report.
Responsibilities and basis of report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts 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 confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect,:
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the accounting records were not kept in accordance with section 130 of the Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content
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of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
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requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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 accounts to be reached.
Rolston Allen (FCCA) Allen Robyn & Associates Ltd Chartered Certified Accountants 367 Caledonian Road London N7 9 DQ
Date: 03/05/2023
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THE BRITISH CONFERENCE OF THE CHURCH OF GOD (SEVENTH DAY) STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30TH JUNE 2022
| INCOMING RESOURCES Notes Incoming resources from generated funds Voluntary Income 2 RESOURCES EXPENDED Charitable Activities 3 Governance Costs 4 Support Costs 5 TOTAL RESOURCES EXPENDED NET INCOME/EXPENDITURE FOR THE YEAR RECONCILIATION OF FUNDS TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD |
2022 2021 133,442 115,378 95,497 76,402 1,800 1,800 30,903 24,212 128,200 102,414 £5,242 £12,964 1,744,506 1,731,542 £1,749,748 £1,744,506 |
2021 115,378 76,402 1,800 24,212 102,414 £12,964 1,731,542 |
2021 115,378 |
2021 115,378 |
|---|---|---|---|---|
| 76,402 1,800 24,212 102,414 |
76,402 1,800 24,212 |
None of the charity's activities were acquired or discontinued during the year and there were no recognised gains and losses for 2022 other than those included in the statement of financial activities.
The notes on pages 9 to 12 form part of these accounts.
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THE BRITISH CONFERENCE OF THE CHURCH OF GOD (SEVENTH DAY) STATEMENT OF FINANCIAL POSITION YEAR ENDED 30TH JUNE 2022
| TANGIBLE ASSETS Tangible fixed assets CURRENT ASSETS Debtors Cash at bank and in hand CREDITORS: due within one year Net Current Assets TOTAL ASSETS LESS CURRENT LIABILITIES FUNDS: Unrestricted funds Restricted Funds |
Notes 7 9 10 12 12 |
2022 2021 1,632,975 1,632,975 15,647 14,097 106,126 107,634 121,773 121,731 (5,000) (10,200) £116,773 £111,531 £1,749,748 £1,744,506 2022 2021 1,743,737 1,738,495 £6,011 £6,011 £1,749,748 £1,744,506 |
2021 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees on 03/05/2023 and were signed on its behalf by:
Courtney Johnson (Treasurer)
The notes on pages 9 to 12 form part of these accounts.
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THE BRITISH CONFERENCE OF THE CHURCH OF GOD (SEVENTH DAY) NOTES TO THE ACCOUNTS YEAR ENDED 30TH JUNE 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
These financial statements have been prepared under the historical cost convention and in accordance with FRS 102 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard Section 1A applicable in the UK and Republic of Ireland and the Companies Act 2006.
The British Conference of the Church of God (Seventh Day) meets the definition of a public benefit entity under FRS 102.
Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue operation for the foreseeable future. The Charity has adopted the Going Concern basis for the preparation of the financial statement.
Incoming 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.
Donations and other incoming resources - Represents income from tithes and offerings from members and visitors of the Church recorded when they are receivable.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Charitable activities
Costs of charitable activities are those costs relating to the activities carried out to meet the objectives of the Church. These include both directly attributable costs and apportioned support costs.
Governance costs
Governance costs are the costs associated with the strategic direction of the organisation and with meeting regulatory responsibilities including apportioned support costs.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Freehold property and Investment property | Nil |
|---|---|
| Furniture and equipment | 25% |
| Motor Vehicles | 25% |
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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THE BRITISH CONFERENCE OF THE CHURCH OF GOD (SEVENTH DAY) NOTES TO THE ACCOUNTS YEAR ENDED 30TH JUNE 2022
| 2. VOLUNTARY INCOME Tithes and offerings Covid financial assistance Donations and pledges Interest Total incoming resources Total incoming resources 3. CHARITABLE EXPENDITURE Convention and retreats Covid financial assistance Ministry expenses Ministerial allowances Advertisement and promotion Music ministry Children's & youth ministry Premises rental Books & periodicals Honorarium Hospitality Welfare Examiner fees 5. MANAGEMENT AND SUPPORT COST Insurance Repairs & cleaning Travel and subsistence Central office expenses Subscriptions Stationery , IT and telephone Light, heating and rates Accountancy services Professional fees Bank charges Sundry |
2022 2021 121,492 93,467 - 16,646 11,940 5,247 10 18 £133,442 £115,378 - 4,434 - 10,635 13,431 3,544 37,429 36,780 2,560 750 2,150 - - 62 15,317 7,408 1,605 3,856 550 2,400 5,771 676 16,684 5,857 £95,497 £76,402 £1,800 £1,800 2,304 2,430 708 1,793 4,105 2,011 3,218 2,343 210 1,170 2,828 1,948 9,390 9,318 2,000 2,000 6,000 1,070 140 99 - 30 £30,903 £24,212 |
2022 2021 121,492 93,467 - 16,646 11,940 5,247 10 18 £133,442 £115,378 - 4,434 - 10,635 13,431 3,544 37,429 36,780 2,560 750 2,150 - - 62 15,317 7,408 1,605 3,856 550 2,400 5,771 676 16,684 5,857 £95,497 £76,402 £1,800 £1,800 2,304 2,430 708 1,793 4,105 2,011 3,218 2,343 210 1,170 2,828 1,948 9,390 9,318 2,000 2,000 6,000 1,070 140 99 - 30 £30,903 £24,212 |
|---|---|---|
| 4,434 10,635 3,544 36,780 750 - 62 7,408 3,856 2,400 676 5,857 £76,402 |
||
| £1,800 2,430 1,793 2,011 2,343 1,170 1,948 9,318 2,000 1,070 99 30 £24,212 |
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THE BRITISH CONFERENCE OF THE CHURCH OF GOD (SEVENTH DAY) NOTES TO THE ACCOUNTS YEAR ENDED 30TH JUNE 2022
6. TRUSTEES REMUNERATION AND BENEFITS
Trustees' expenses
All tasks are carried out by Trustees are paid by Stipend in accordance with the Charity's constitution These expenses are paid for by contributions from the associated Churches.
| 7. FIXED ASSETS COST At 1st July 2021 As at 30th June 2022 DEPRECIATION Opening Balance Disposal Charge for the year NET BOOK VALUE As at 30th June 2022 As at 30th June 2021 9. DEBTORS AND PREPAYMENTS Loans to members 10. CREDITORS : Amounts falling due within one year Accruals |
Freehold Property 1,632,975 1,632,975 - - - - £1,632,975 £1,632,975 |
Equipment & Furniture's Total 22,373 1,655,348 22,373 1,655,348 22,373 22,373 - - - - 22,373 22,373 £0 £1,632,975 £0 £1,632,975 2022 2021 £15,647 £14,097 2022 2021 £5,000 £10,200 |
Equipment & Furniture's Total 22,373 1,655,348 22,373 1,655,348 22,373 22,373 - - - - 22,373 22,373 £0 £1,632,975 £0 £1,632,975 2022 2021 £15,647 £14,097 2022 2021 £5,000 £10,200 |
Equipment & Furniture's Total 22,373 1,655,348 22,373 1,655,348 22,373 22,373 - - - - 22,373 22,373 £0 £1,632,975 £0 £1,632,975 2022 2021 £15,647 £14,097 2022 2021 £5,000 £10,200 |
Total 1,655,348 |
Total 1,655,348 |
Total |
|---|---|---|---|---|---|---|---|
| 1,655,348 | |||||||
| 22,373 - - 22,373 |
|||||||
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THE BRITISH CONFERENCE OF THE CHURCH OF GOD (SEVENTH DAY) NOTES TO THE ACCOUNTS YEAR ENDED 30TH JUNE 2022
| 11. MOVEMENTS IN FUNDS Unrestricted Funds General Fund Unrestricted Funds Restricted Funds Covid - Financial assistance fund Total funds |
Incoming Resources £116,796 01/07/2021 1,738,495 £1,738,495 £6,011 £1,744,506 |
Resources Expended £117,565 Movement in Funds 5,242 £5,242 - £5,242 |
Movement in | Movement in | Movement in |
|---|---|---|---|---|---|
| Funds (£769) 30/06/2022 1,743,737 £1,743,737 £6,011 £1,749,748 |
Funds | ||||
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THE BRITISH CONFERENCE OF THE CHURCH OF GOD (SEVENTH DAY) INCOME AND EXPENDITURE YEAR ENDED 30TH JUNE 2022
| Incoming Resources: | Unrestricted | |
|---|---|---|
| Voluntary income: | 2022 | 2021 |
| Tithes and offerings | 121,492 | 93,467 |
| Covid financial assistance | - | 16,646 |
| Donations and pledges | 11,940 | 5,247 |
| Interest | 10 | 18 |
| Total incoming resources | £133,442 | £115,378 |
| RESOURCES EXPENDED: | ||
| Charitable activities: | ||
| Convention and retreats | - | 4,434 |
| Covid financial assistance | - | 10,635 |
| Ministry expenses | 13,431 | 3,544 |
| Ministerial allowances | 37,429 | 36,780 |
| Advertisement and promotion | 2,560 | 750 |
| Music ministry | 2,150 | - |
| Children's & youth ministry | - | 62 |
| Premises rental | 15,317 | 7,408 |
| Books & periodicals | 1,605 | 3,856 |
| Honorarium | 550 | 2,400 |
| Hospitality | 5,771 | 676 |
| Welfare | 16,684 | 5,857 |
| £95,497 | £76,402 | |
| GOVERNANCE COSTS | ||
| Examiner fees | £1,800 | £1,800 |
| SUPPORT COSTS: MANAGEMENT | ||
| Insurance | 2,304 | 2,430 |
| Repairs & cleaning | 708 | 1,793 |
| Travel and subsistence | 4,105 | 2,011 |
| Central office expenses | 3,218 | 2,343 |
| Subscriptions | 210 | 1,170 |
| Stationery , IT and telephone | 2,828 | 1,948 |
| Light, heating and rates | 9,390 | 9,318 |
| Accountancy services | 2,000 | 2,000 |
| Professional fees | 6,000 | 1,070 |
| Bank charges | 140 | 99 |
| Sundry | - | 30 |
| £30,903 | £24,212 | |
| Total resources expended | £128,200 | £102,414 |
| Total Income over expenditure | £5,242 | £12,964 |