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2024-12-31-accounts

Charity Registration Number: 502464

TRUST PROPERTY HELD IN CONNEXION WITH BETHESDA CHAPEL ROYTON

Trustees Annual Report and Financial Statements

Year Ended 31 December 2024

TRUST PROPERTY HELD IN CONNEXION WITH BETHESDA CHAPEL ROYTON

Contents

Page
Members of the Board and Professional Advisers 2
Trustees Annual Report 3-8
Independent Examination 9
Receipts and Payments Accounts 10-11
Notes to the Financial Statements 12

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
9/11 Yorkshire Street
Rochdale
OL16 1BL
National Savings Bank
Glasgow
G58 1SB

BETHESDA CHAPEL

Dogford Road, Royton, Oldham. 0L2 6UA

TRUSTEES’ ANNUAL REPORT

Date: 1 January 2024 to 31 December 2024

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

Virgin Money 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. Quarterly meeting are held, at which decisions are made by a consensus of opinion of those present.

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

1. Church Worship services, Charity Shop, Meetings and Social Activities

In the past year the Charity has provided Christian worship and ministry and opportunities for Christian service throughout the various aspects of Church life: Sunday Church services, midweek fellowship meetings, Sunday school, a weekly toddler group and a Charity Shop in aid of local needy people. Two delegates attended the Holocaust Study Day at Menorah Synagogue in Manchester. Social events have included monthly “Bring and Share” meals and the annual Christmas party. The trustees look forward to continuing 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.

2. Whatsapp Group

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

3. 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. Shortfalls in the purchase of food are covered by unrestricted donations from a generous Church friend.

4. The Bread and Butter Charity

Each Wednesday this Charity brings groceries for local social housing tenants to buy at greatly reduced prices. The Church building then also becomes a Warm Hub, for which The Bread and Butter Charity donates £400 towards heating.

6 Christmas Toys

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

7. Charity Shop

The Charity shop continues to operate from upstairs rooms in the Church building. It is staffed by a small group of volunteers. Because there are no rent or staff expenses, prices on items are kept low and even free to needy people. Proceeds from sales are used to help people in need. This year the Charity shop has contributed to the installation of new central heating.

However, this contribution was from general donations rather than sales. White goods, furniture, household items and clothes are often provided free to local people in crisis, who are introduced by support workers from Oldham Social Services and local Charities such as Early Help. The Charity uses Acts 435, an online Christian crowd-funding scheme, to help fund the supply of white goods and other needs to people in crisis.

8. 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.

7. Grants

The Charity has continued to make many grants to worthy causes, both those to whom the Charity has an ongoing commitment, 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 CHARITY’S POLICIES ON RESERVES

The amount of reserves at 31 December 2024 was £16.970.31 (comprising Church funds: £12,926.49 and Charity Shop funds: £4,043.82). 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.

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 Charity shop also provides a valuable resource for people in need. 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

Individuals

  1. Ndumiso Moyo, 8 Queen St Shaw Oldham OL2 8RW Grant: £250

To enable Ndumiso, who is on a very low income, to visit his mother in Zimbabwe Grant: £50

To send to Zimbabwe to help a sick child

  1. Kirsten Masters, 97a Beal Lane Shaw OL2 8PH Grant: £200 To flee from domestic abuse and help with bills3.

  2. Andrew Dalton, 4 Hobson St, Oldham OL1 1TT Grant: £10 Help with electricity

  3. L Bottomley, no fixed abode Grant: £190 Help with food

  4. Jodeine O'Neill, 134 Boundary Park Rd, Oldham. OL1 2NZ Grant: £155

Help with bills and transport costs after fleeing domestic abuse complicated by serious medical problems

  1. Sharon Morland 6 St Marys Close OL1 3SL Grant: £40 Help with electricity

  2. Michaela Voinea, 14 Queen St, Shaw Oldham OL2 8RW Grant: £10.42 Help to a Ukrainian in financial need.

  3. C Southward, 24 Goldbourne House, Cowie St, Shaw OL2 7UP Grant: £110 Funeral costs and a bed

  4. Diane Bloor. 11 Croydon Avenue, Royton Grant: £100 Help with bills

  5. Joanne Murray, 12 Atherton Rd, Royton Grant: £100 Help with bills

  6. B Jacobs, social worker Grant: £55 Sleeping bag and tent for homeless person

  7. 6 -

  8. D Richards Grant: £20 Electricity help

  9. J Jenkins Grant: £40 A cot for a baby

  10. J Dalton Grant: £10 Bills

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: £236.13

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: £157.42

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: £157.42

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: £ 184.30

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

  1. Mark Curtis Evangelism Trust Incorporating Passion For Jesus Ministries, 10 Cambridge Drive, Little Lever, Bolton. BL3 1XJ. Charity no. 1086475 Grant: £650

PFJ Ukraine Appeal. PFJ operates in Ukraine, so it is well placed to respond to help Ukraine.

  1. Soul Cafe, 58-60 Yorkshire St, Oldham OL11 1SR Grant: £425.29

The Soul Cafe in Oldham is a Christian organisation serving the youth of Oldham

- NON DISCLOSED GRANTS

Total non-disclosed grants: £962.40

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, Charity Shop work, 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 from the Charity shop is used for local people in financial need, apart from contributions to running costs. 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.

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 2024

I report on the accounts of the Trust for the year ended 31 December 2024, which are set out on pages 10 to 12.

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 2024.

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.

27[th] May 2025

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 2024

Unrestricted
Funds
Restricted
Funds
2024
2024
RECEIPTS
£
£
Church
Collections & Donations
10,204
-
Donations (Refurbishments)
-
38,365
Charity Shop Contribution to Refurbishments
3,000
-
Gift Aid
2,804
-
Rainy Day Fund
-
-
Family Aid Direct
-
-
Turkey Earthquake Appeal
-
-
Ukraine Appeal
-
650
Bibles
-
100
Refunds (Utilities)
-
-
Bank Interest
214
-
Other Income
43
-
16,265
39,115
Charity Shop
Shop Sales
4,064
-
Gift Aid
-
-
Action Together Grants:
Help with Electricity & Bills
-
-
Celebrating Volunteers
-
-
Donations
4,500
-
Acts 35
-
550
Food Project
-
3,718
Other Income
-
-
8,564
4,268
TOTAL RECEIPTS
24,829
43,383
PAYMENTS
Church
Building Maintenance
605
-
Insurance & Fire
2,104
-
Utilities
5,467
-
Resources
767
-
Rainy Day Fund
-
-
Family Aid Direct
184
-
Turkey Earthquake Appeal
-
-
Ukraine Appeal
-
650
Bibles
-
4
Beneficiary Goods & Grants
250
-
Image Pregnancy Crisis
840
-
WEC International (Missionary Society)
157
-
Good News for Everyone (Gideons UK)
157
-
Romanian Street Children (A Child’s Dream)
236
-
Grace Baptist Mission (Annual Donation)
100
-
Soul Cafe
425
-
Refurbishments
10,259
38,365
Accountancy Fees
495
-
Sundries
517
-
22,563
39,019		 Total
Funds
2024
£
10,204
38,365
3,000
2,804
-
-
-
650
100
-
214
43
55,380
4,064
-
-
-
4,500
550
3,718
-
12,832
68,212
605
2,104
5,467
767
-
184
-
650
4
250
840
157
157
236
100
425
48,624
495
517
61,582		 Total
Funds
2023
£
9,863
-
-
1,202
125
-
700
350
-
69
146
-
12,455
4,404
991
500
480
6,150
2,415
2,957
-
17,897
30,352
691
1,898
4,840
284
125
174
700
350
-
-
840
138
138
207
100
-
-
455
552
11,492

TRUST PROPERTY HELD IN CONNEXION WITH BETHESDA CHAPEL ROYTON

RECEIPTS AND PAYMENTS ACCOUNT continued

YEAR ENDED 31 DECEMBER 2024

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2024 2024 2024 2023
£ £ £ £
PAYMENTS continued
Charity Shop
Beneficiary Goods & Grants 2,041 - 2,041 1,508
Christians Against Poverty (CAP) 50 - 50 -
Charity Shop Contribution to Refurbishments 3,000 - 3,000 -
Acts 35 - 550 550 2,415
Food Project 5,253 3,243 8,496 10,578
Gas & Electric 1,206 - 1,206 1,097
Volunteer Celebration Events - - - 480
Sundries 251 - 251 674
11,801 3,793 15,594 16,752
TOTAL PAYMENTS 34,364 42,812 77,176 28,244
Net of receipts/(payments) (9,535) 571 (8,964) 2,108
Cash funds at 1 January 2024 25,824 110 25,934 23,826
Cash funds at 31 December 2024 16,289 681 16,970 25,934

The financial statements were approved by the Board of Trustees on the 27[th] of May 2025 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 2024

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 £184 were paid to ‘Family Aid Direct’ during the year.

3. Fund Analysis

Fund Name
Balance as at
1st January
2024
£
Unrestricted Funds
General Funds
25,824
Restricted Funds
Acts 435
-
Food Project
110
Ukraine Appeal
-
Donations (Refurbishments)
-
Bibles
-
110
TOTAL FUNDS
25,934		 Receipts
Payments
Balance as at
31st December
2024
£
£
£
24,829
(34,364)
16,289
550
(550)
-
3,718
(3,243)
585
650
(650)
-
38,365
(38,365)
-
100
(4)
96
43,383
(42,812)
681
68,212
(77,176)
16,970