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2022-12-31-accounts

Charity Registration Number: 502464

TRUST PROPERTY HELD IN CONNEXION WITH BETHESDA CHAPEL ROYTON

Trustees Annual Report and Financial Statements

Year Ended 31 December 2022

TRUST PROPERTY HELD IN CONNEXION WITH BETHESDA CHAPEL ROYTON

Contents

Page
Members of the Board and Professional Advisers 2
Trustees Annual Report 3-7
Independent Examination 8
Receipts and Payments Accounts 9-10
Notes to the Financial Statements 11

TRUST PROPERTY HELD IN CONNEXION WITH BETHESDA CHAPEL ROYTON

MEMBERS OF THE BOARD AND PROFESSIONAL ADVISORS

Registered Charity Name Trust Property held in connexion with Bethesda Chapel Royton
Charity Number 502464
Registered Office 12 Thornham Old Road
Royton
Oldham
OL2 5UN
Trustees Geoffrey Goodwin
Eleanor Lily Potter
Andrea Rose
Jean Gill
Denise Debra Walton
Janet Nola Goodwin
Fraser Thomas Rose
Accountants Community Accounting Lancashire C.I.C.
Foxfields
9 Norley Close
Chadderton
Oldham
Lancashire
OL1 2RA
Bankers Virgin Money
2 Market Square
Royton
Oldham
OL2 5QD

BETHESDA CHAPEL

Dogford Road, Royton, Oldham. 0L2 6UA

TRUSTEES’ ANNUAL REPORT

Date: 1 January 2022 to 31 December 2022 Charity Name: ‘Trust Property Held in Connexion with Bethesda Baptist Chapel Royton’ Registration Number: 502464

Principal Address of Charity: Dogford Road, Royton, Oldham. OL2 6UA Correspondence address: 12 Thornham Old Road, Royton, Oldham. OL2 5UN

TRUST DEEDS

The particulars of the deed regulating the purpose of the charity are set out in the trust deeds dated 26 November 1866

BANKERS’ NAME AND ADDRESS

Yorkshire Bank 9/11 Yorkshire Street Rochdale OL16 1BL Account numbers: 55851732 and 22424721

National Savings Bank Glasgow G58 1SB Account number: 138042892

TRUSTEES

New Charity Trustees are entitled to be appointed by Church Members at any of the Quarterly or Annual Church Meetings following discussion and agreement. The following is the list of persons who were trustees at the date this report was signed:

Geoffrey Goodwin Janet Nola Goodwin Denise Debra Walton Eleanor Potter Andrea Rose Fraser Rose Jean Gill No other persons were trustees during the year.

OBJECTS OF THE CHARITY

The objects of the Charity are to facilitate Christian worship and observance, and social action.

ORGANISATION AND DECISION MAKING STRUCTURE

Church members, including trustees, form the organising body, which normally meet quarterly. However, despite Covid measures easing in the year, quarterly meetings remained suspended until January 2023 and many activities did not resume until well into the year. Instead, the two pastors, Geoff Goodwin and Fraser Rose, made day to day decisions, deferring to other trustees as necessary.

RELATIONSHIPS WITH OTHER PARTIES, CHARITIES, AND ORGANISATIONS

The Church is autonomous and the Charity has no formal relationships with other parties or with any other charities and organisations, other than by way of making grants. However, there is an informal relationship with Family Aid Direct, which is the Charity the Church uses for poverty relief and mission in India. Some of the Trustees are also Trustees of Family Aid Direct.

REVIEW OF ACTIVITIES IN THE PAST YEAR AND PLANS FOR THE FUTURE.

Church Worship services, Charity Shop, Meetings and Social Activities

With the easing of Covid restrictions, some activities of the Charity began gradually to be opened up again in summer and by the autumn all were reinstated: Sunday Church services Sunday school Weekly fellowship meetings Weekly toddler group The Charity shop in aid of local needy folk Bread & Butter, a new venture

Whatsapp Group

Bethesda Whatsapp continued providing communication and spiritual support for members of the Church congregation.

Emergency Food Project

Basic emergency food parcels, including frozen ready meals have continued to be delivered by volunteers to needy people. Funding comes via donations into the Charity shop bank account. A grant of £2,000 had been received from Forever Manchester in the previous year and passed on to St James Church in Shaw, in order to begin a similar emergency food project there. However, the grant was returned as it had not been possible for the project to begin. Forever Manchester very kindly allowed us to keep the grant to fund our own project. Shortfalls in the purchase of food are covered by unrestricted donations from a generous Church friend.

Bread and Butter

Each Wednesday The Bread & Butter Charity brings groceries for local tenants of social housing to buy at greatly reduced prices. The Church also becomes a Warm Hub, for which The Bread and Butter Charity donates £68 per month towards heating.

Christmas Toys

Donations of new toys were received and passed on to Naomi Martin-Smith of First Choice Homes social housing. Second hand toys were received and passed on to needy families in the local area.

Charity Shop

After closure due to Covid, the Charity shop, which operates from rooms upstairs in the building, reopened in July. Proceeds from sales are used to help local people in need. Acts 435, a Christian crowd-funding charity, funds applications that we make on behalf of people in poverty.

Special Appeals

Members of the Church responded generously to the following appeals: the crisis in Afghanistan, the plight of those in Ukraine and the need for Family Aid Direct to fund a replacement motorcycle for Shadrak, their contact in India.

Facebook

The Charity's Facebook pages help to make local people aware of the Emergency Food project, the School Uniform Swapshop Facebook groups, the Charity Shop and the Church services.

Grants

Despite the building being closed for much of the year due to Covid, the Charity has continued to make grants to worthy causes: those to whom the Charity has an ongoing commitment via tithe accounts, via restricted donations, and also those of a one off nature. The Trustees hope for continued involvement in social action and to providing financial support for worthy causes that relate to the objects of the Charity.

The trustees hope to provide a spiritually healthy environment in which to worship and serve God, to help spread the Christian gospel and to engage in social action.

THE CHARITY’S POLICIES ON RESERVES

The amount of reserves at 31 December 2022 was £23,826.26 (comprising Church funds: £18,166.19 and Charity Shop funds: £5,660.07). The existing policy is to set aside tithes from the Church collections and donations into various funds in order to meet commitments to good causes. The use of tax-efficient giving through Gift Aid is encouraged where possible. The Emergency Food Project has a separate fund for donations and purchases. Church members are made aware of the need to ensure that the Charity's income is adequate to cover the financial responsibilities and that no financial commitments are made that the Charity cannot fulfil. Now that Covid risk has eased, quarterly Church meetings will be resumed in 2023. In the meantime, copies of the Treasurer's quarterly accounts have been made available to trustees. Trustees have been consulted bytelephone regarding any reviews of income and expenditure, including grants to good causes.

The following arrangements will continue in order to ensure there are adequate reserves for beneficiaries: the setting aside of £300 per quarter into a building fund for maintenance work; the setting aside of 10% of Church donations into missionary work funds and a further 10% to ease poverty at home and abroad. The trustees do not consider there is a need to adopt any new policies to determine the level of reserves that it is appropriate for the Charity to maintain in order to meet effectively the needs of its beneficiaries.

THE CHARITY’S INVESTMENT POLICY AND PERFORMANCE

The trustees do not consider there is a need at the present time to adopt any new policies for the selection of investments for the charity. The trustees confirm that there are no major investment risks facing the charity and appropriate buildings and public liability insurance continues to be in place.

GRANT-MAKING POLICIES

There is a continuing commitment of dedicating from Church Sunday collections 10% to missionary work and 10% to relieving poverty. Any further needs for grants to individuals or organisations come from general funds and are considered as and when they come to the notice of Church members, after ensuring that other financial responsibilities are met. The trustees do not consider there is a need at this time to adopt any new policies for the selection of individuals and institutions that are to receive grants out of the Charity assets.

DISCLOSURE OF GRANTS

Details of grants are as follows:-

Individuals

  1. Audrey Sharples, 16 Norfolk Way, Royton, Oldham. OL2 5BD. Grant: £700

Audrey Sharples is an elderly widow in financial need.

  1. Jade Kingston, 52 Littlebank St, Oldham OL4 1JA. Grant: £100

Jade Kingston was re-housed after fleeing domestic violence against her and also her young children.

  1. A M Kendal, 2 Bromley Avenue, Royton, Oldham. OL2 5YB Grant: £160

To help with debt and removal costs of this client fleeing domestic violence.

Organisations

  1. Image Coverdale Centre, Coverdale Crescent, Manchester, M12 4FG. Charity no.1141832 Grant: £840

Image is a pregnancy crisis centre that cares for life from conception to natural death.

  1. Vis De Copil (A Child's Dream), 56 Battock Road, Brightons, Falkirk, FK2 OTT. Charity no. SC037354

Grant: £247.01

Vis De Copil ministers to the needs of street children in Romania (Str. Ludovic Szsntay Nr. 15 Arad, Romania, 310 100)

  1. Good News For Everyone (formerly Gideons International), Western House, George St, Lutterworth, Leics. LE17 4EE. Charity no. 221605

Grant: £164.67

Good New for Everyone distributes bibles to schools, hospitals, prisons and hotels.

  1. World Wide Evangelisation for Christ (WEC International), Bulstrode, Oxford Rd, Gerrards Cross, Bucks. SL9 8SZ. Charity no. 237005

Grant: £164.67

WEC is a missionary organisation that facilitates the work of Christian missionaries.

  1. Grace Baptist Mission (GBM), 12 Abbey Close, Abingdon, Oxon. OX14 3JD. Charity no. 1157506

Grant: £100

GBM is a missionary organisation that facilitates the work of Christian missionaries

6. Family Aid Direct

Family Aid Direct, C/o 12 Thornham Old Road, Royton, Oldham. OL2 5UN. Charity no. 1110147 Grant: £2,391

Family Aid Direct is a Christian poverty relief Charity, operating in India.

PFJ Ukraine Appeal. PFJ operates in Africa and also in Ukraine, so it is well placed to respond to the crisis in Ukraine.

  1. Disasters and Emergency Committee Afghanistan Appeal, PO Box 999, London. EC3A 3AA. Charity number 1062638 Grant £1,000

DEC represents 15 Charities working in disaster areas including Afghanistan.

  1. Capernwray Missionary Fellowship, Capernwray Hall, Carnforth, Lancs. LA6 1AG Charity number 1073139.

Grant: £1,000

Capernwray is a Christian bible school and retreat centre.

  1. British Heart Foundation, Compton House, 2300 The Crescent, Birmingham Business Park, Birmingham. B37 7YE

Grant: £100

In memory of a valued friend of the Charity shop who died from heart disease.

  1. Acts 435, The Gateway Centre, Acomb, York. YO24 3BZ. Charity number 1131305 Grant: £150

To upgrade the website of Acts 435, which runs a Christian crowd-funding website to help people in poverty.

NON-DISCLOSED GRANTS

A total of £53 (£33 for electricity and £20 to top up two phones)

CONTRIBUTION OF VOLUNTEERS

There are no paid posts within the Charity. The Charity benefits from volunteers who are involved in various activities within the Church. These include preaching, Sunday school teaching, musicians, leading fellowship meetings, ministering to people in the local community, weekly toddler group, working in the Charity Shop, purchasing, packing and delivering emergency food parcels, cleaning and maintenance, accounting and administration.

FUNDRAISING

The Charity continues to hold to its longstanding principle of looking to God in faith to provide funds for the Church's overheads and grants, through gifts and donations from members, congregation and friends, rather than fund raising. Money made in the Charity shop is not used for Church funds, but rather is used for local people in financial need, apart from covering the cost of electricity used. Donations received for the Emergency Food Project are used for local people in food crisis. Donations from Acts 435 crowd-funding are used to purchase white goods and other household items for local people in financial need.

Signed on behalf of the Trustees

TRUST PROPERTY HELD IN CONNEXION WITH BETHESDA CHAPEL ROYTON

REPORT TO THE MEMBERS ON THE UNAUDITED FINANCIAL STATEMENTS OF TRUST PROPERTY HELD IN CONNEXION WITH BETHESDA CHAPEL ROYTON

YEAR ENDED 31 DECEMBER 2022

I report on the accounts of the Trust for the year ended 31 December 2022, which are set out on pages 4 to 6.

Respective Responsibilities of Trustees and Examiner

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

The charity’s trustees consider an audit is not required for this year under section 144 of the 2011 Act, and that an independent examination is needed.

It is my responsibility as independent examiner to:

Basis of Independent Examiners Report

My examination was carried out in accordance with the 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 of 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 Examiners Statement

I have completed my examination for the year ended 31 December 2022.

I can 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:

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

17[th] March 2023

Miss Jacqueline Bird F.M.A.A.T.

Community Accounting Lancashire C.I.C. Foxfields 9 Norley Close Chadderton Oldham OL1 2RA

TRUST PROPERTY HELD IN CONNEXION WITH BETHESDA CHAPEL ROYTON

RECEIPTS AND PAYMENTS ACCOUNT

YEAR ENDED 31 DECEMBER 2022 Total
Funds
2021
£
7,305
785
1,405
300
625
150
-
-
-
338
144
-
11,052
19
-
6,194
7,730
4,140
-
18,083
29,135
3,446
1,478
1,885
392
1,405
1,100
645
520
-
-
-
-
770
185
185
40
278
100
100
100
-
450
23
13,102
Unrestricted
Funds
Restricted
Funds
2022
2022
RECEIPTS
£
£
Church
Collections & Donations
7,674
-
Gift Aid
1,719
-
Defibrillator (Donor Funded)
-
-
Toy Appeal
-
-
Rainy Day Fund
-
600
Family Aid Direct
-
-
Afghanistan Crisis Appeal
-
460
Ukraine Appeal
-
2,060
Shadrak Motorbike Appeal
-
460
Refunds (Utilities)
-
-
Bank Interest
83
-
Other Income
-
-
9,476
3,580
Charity Shop
Shop Sales
2,102
-
Gift Aid
1,125
-
Donations
4,400
-
Act 35
-
4,085
Food Project
-
5,502
Other Income
-
-
7,627
9,587
TOTAL RECEIPTS
17,103
13,167
PAYMENTS
Church
Building Maintenance
619
-
Insurance & Fire
1,723
-
Utilities
2,781
-
Resources
361
-
Defibrillator (Donor Funded)
-
-
Toy Appeal
-
-
Rainy Day Fund
60
600
Family Aid Direct
1,391
-
Afghanistan Crisis Appeal
540
460
Ukraine Appeal
500
2,060
Shadrak Motorbike Appeal
540
460
Capernwray Missionary Fellowship
1,000
-
Image Pregnancy Crisis
840
-
WEC International (Missionary Society)
165
-
Gideons UK
165
-
John Oldham, PFJ
-
-
Romanian Street Children
247
-
Women’s World Day of Prayer
-
-
Epilepsy Society
-
-
GBM (Annual Donation)
100
-
British Heart Foundation
100
-
Accountancy Fees
450
-
Sundries
607
-
12,189
3,580		 Total
Funds
2022
£
7,674
1,719
-
-
600
-
460
2,060
460
-
83
-
13,056
2,102
1,125
4,400
4,085
5,502
-
17,214
30,270
619
1,723
2,781
361
-
-
660
1,391
1,000
2,560
1,000
1,000
840
165
165
-
247
-
-
100
100
450
607
15,769

TRUST PROPERTY HELD IN CONNEXION WITH BETHESDA CHAPEL ROYTON

RECEIPTS AND PAYMENTS ACCOUNT continued

YEAR ENDED 31 DECEMBER 2022 Total
Funds
2021
£
1,298
7,730
13,857
-
7
22,892
35,994
(6,859)
31,582
24,723
Unrestricted
Funds
Restricted
Funds
2022
2022
£
£
PAYMENTS continued
Charity Shop
Beneficiary Goods
1,482
-
Act 35
-
4,085
Food Project
2,869
5,590
Gas & Electric
250
-
Sundries
1,122
-
5,723
9,675
TOTAL PAYMENTS
17,912
13,255
Net of receipts/(payments)
(809)
(88)
Cash funds at 1 January 2022
24,504
219
Cash funds at 31 December 2022
23,695
131		 Total
Funds
2022
£
1,482
4,085
8,459
250
1,122
15,398
31,167
(897)
24,723
23,826

The financial statements were approved by the Board of Trustees on the 17[th] of March 2023 and signed on their behalf:

JANET NOLA GOODWIN Trustee

TRUST PROPERTY HELD IN CONNEXION WITH BETHESDA CHAPEL ROYTON

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2022

1. Receipts and Payments Accounts

Receipts and payments accounts are statements that summarise the movement of cash into and out of the organisation during the financial year. In this context “cash” includes cash equivalents, for example, bank accounts where cash can be readily withdrawn to pay for debts as they become due.

2. Related Party Transactions

During the year transactions were made between ‘Trust Property held in connexion with Bethesda Chapel Royton’ and ‘Family Aid Direct (Registered Charity Number 1110147)’ which has the same trustees as the ‘Trust Property held in connexion with Bethesda Chapel Royton’.

Unrestricted (general) funds of £1,391 were paid to ‘Family Aid Direct’ during the year from the Tithe Fund.

3. Fund Analysis

Fund Name Balance as at Receipts Payments Balance as at
1st January 31st December
2022 2022
£ £ £ £
Unrestricted Funds
General Funds 24,504 17,103 (17,912) 23,695
Restricted Funds
Act 435 - 4,085 (4,085) -
Food Project 219 5,502 (5,590) 131
Rainy Day - 600 (600) -
Afghanistan Crisis Appeal - 460 (460) -
Ukraine Appeal - 2,060 (2,060) -
Shadrak Motorbike Appeal - 460 (460) -
219 13,167 (13,255) 131
TOTAL FUNDS 24,723 30,270 (31,167) 23,826