## **REDDISH CHRISTIAN FELLOWSHIP**
## **ACCOUNTS**
**YEAR ENDED 5th April 2021**
**Accounts Prepared by:-**
**David R S Welch FCA, DChA Chartered Accountant**
3 Alvington Grove, Hazel Grove, Stockport, Cheshire SK7 5LS
**REDDISH CHRISTIAN FELLOWSHIP CONTENTS & CHARITY INFORMATION YEAR ENDED 5th April 2021**
## **PAGE CONTENTS**
**1. INDEPENDENT EXAMINER'S REPORT**
- **2 RECEIPTS & PAYMENTS ACCOUNT {BANK & CASH A/C SUMMARY}**
- **3 STATEMENT OF ASSETS AND LIABILITIES**
**4 RECONCILIATION OF SURPLUS OF RECEIPTS OVER PAYMENTS TO SURPLUS FOR YEAR ON BALANCE SHEET**
- **5 6 TRUSTEES REPORT – 2 OF 2**
## **CHARITY INFORMATION**
|**5**
**TRUSTEES REPORT – 1 OF 2**
**6**
**TRUSTEES REPORT – 2 OF 2**|**5**
**TRUSTEES REPORT – 1 OF 2**
**6**
**TRUSTEES REPORT – 2 OF 2**|**5**
**TRUSTEES REPORT – 1 OF 2**
**6**
**TRUSTEES REPORT – 2 OF 2**|
|---|---|---|
|**CHARITY INFORMATION**|||
|**1**|**Registered Number of Charity**|514046|
|**2**|**Trustees Serving in Year**|Roy Greenhalgh - Chairman,
Thomas Turner,
Roy Mycock|
|**3**|**Independent Examiner**|David R S Welch F.C.A., DChA, Chartered Accountant,
3 Alvington Grove, Hazel Grove,
Stockport, Cheshire. SK7 5LS|
|**4**|**Main Activities of Charity**|Proclamation of the Christian Faith for the Public Benefit of
Mankind Through Preaching, Serving & Counseling Others|
|**5**|**Bankers**|Barclays plc|
|**6**|**Address of Church Premises**|74 Broadstone Road, & 2 & 4 Liverpool Road,
Reddish, Stockport, Cheshire. SK5 7AR|
|**7**|**Administration Address of**
**Reddish Christian Fellowship**|129 Mile End Lane,
Stockport, Cheshire.|
## **REDDISH CHRISTIAN FELLOWSHIP INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS**
Report to the Trustees of: **REDDISH CHRISTIAN FELLOWSHIP {STOCKPORT}** On the Accounts for the **Year Ended 5th April 2021**
Set out on pages 2 - 6
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- . examine the accounts under section 145 of the 2011 Act;
- . to follow the procedures laid down in the general Directions given by the
- Charity Commission under Section 145(5)(b) of the 2011 Act; and
- . to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general 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 or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
. to keep accounting records in accordance with section 386 of the Companies Act 2006; and
. to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met: or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**SIGNED:**
## _David R S Welch FCA, DChA_
**NAME: DAVID R S WELCH FCA, DChA PROFESSIONAL QUALIFICATION CHARTERED ACCOUNTANT, ADDRESS: 3, Alvington Grove, Hazel Grove, Stockport, Cheshire. SK7 5 LS DATE: 17th December 2021**
**Page 1**
## **REDDISH CHRISTIAN FELLOWSHIP RECEIPTS & PAYMENTS ACCOUNT YEAR ENDED 5TH APRIL 2021**
Page 2
||2021
2020|
|---|---|
|**RESOURCES RECEIVED**|**Unrestricted**
**Restricted**
**Total**
**Total**|
|£
£
£
£
**From Main Activities of Charity**
Regular Gifts &Donations - Gift aided
14,472
0
14,472
10,440
Regular Gifts &Donations - Not Gift aided
2,305
0
2,305
3,120
Tithes & Offerings
85
1,863
1,948
14,590
Gift Aid Received in year
4,704
0
4,704
Gift Aid to be Received from HMRC*
412
0
412
1,949
Gift Aid added to debtors, not rec’d in year
-412
0
-412
-1,949
Church Holiday Receipts
0
1,575
1,575
5,285
**Total Income from Main Activities**
**21,566**
**3,438**
**25,004**
**33,435**
{*2yrs rec’d April 29th2021; 4 years to claim}
**From Investment Activities of Charity**
Bank Interest Received
0
0
0
0
Rent Received from Caretakers flat
0
0
0
1,500
Community use of Church buildings
0
0
0
0
**Total Income from Main Activities**
**0**
**0**
**0**
**1,500**
**from Other Activities of Charity**
BT Phone & other refunds
**0**
**0**
**0**
**220**
**TOTAL INCOME FOR YEAR**
**£ 21,566**
**£ 3,438**
**£25,004**
**£ 35,155**|£
£
£
£
14,472
0
14,472
10,440
2,305
0
2,305
3,120
85
1,863
1,948
14,590
4,704
0
4,704
412
0
412
1,949
-412
0
-412
-1,949
0
1,575
1,575
5,285|
||**21,566**
**3,438**
**25,004**
**33,435**|
||**0**
**0**
**0**
**1,500**|
||**0**
**0**
**0**
**220**|
|||
||**£ 21,566**
**£ 3,438**
**£25,004**
**£ 35,155**|
|||
|**RESOURCES EXPENDED**|**Unrestricted**
**Restricted**
**Total**
**Total**|
||£
£ £
£|
|**for Main Activities of Charity**
UK Ministry and Speaking Gifts
500
0
500
4,832
UK Missions & Relief of the Poor
2,756
0
2,756
2,152
Overseas Missions & Relief of the Poor
1,200
0
1,200
1,115
Sunday School & Other Payments
0
0
0
369
Kings EDS,C Smith & Church Holiday
1,477
1,863
3,340
5,111
Deposits for 2021&2020 Church Holidays
0
0
0
0
**Resources for Main Activities**
**7,796**
**0**
**7,796**
**13,579**
**Fabric, Utility & Support Costs**
Repairs, Maintenance & Improvements
3,591
0
3,591
12,540
New Computer & IT equipment
2,500
0
2,500
0
Insurance
889
0
889
821
Heat & Light, Water, Phone & Other Utilities
4,285
0
4,285
3,790
Stationery, Computer, Legal & Sundry
515
0
515
471
**Resources for Support & Management**
**11,780**
**0**
**11,780**
**17,622**
**Governance Costs of Charity**
**Accounts & Independent Examination**
**810**
**0**
**810**
**785**
**TOTAL RESOURCES EXPENDED FOR YEAR**
**18,523**
**1,863**
**20,386**
**£31,986**
**SURPLUS (DEFICIT) OF INCOME OVER EXP.**
**3,043**
**1,575**
**4,618**
**£3,169**
**Bank & Cash balances b/fwd**
**£68,785**
**£0**
**£68,785**
**£65,616**
**Bank & Cash balances c/fwd**
**£71,828**
**£ 1,575**
**£73,403**
**£68,785**|500
0
500
4,832
2,756
0
2,756
2,152
1,200
0
1,200
1,115
0
0
0
369
1,477
1,863
3,340
5,111
0
0
0
0|
||**7,796**
**0**
**7,796**
**13,579**|
||**11,780**
**0**
**11,780**
**17,622**|
||**810**
**0**
**810**
**785**
**18,523**
**1,863**
**20,386**
**£31,986**|
||**3,043**
**1,575**
**4,618**
**£3,169**|
||**£68,785**
**£0**
**£68,785**
**£65,616**|
||**£71,828**
**£ 1,575**
**£73,403**
**£68,785**|
|**REDDISH CHRISTIAN FELLOWSHIP**
**STATEMENT OF ASSETS AND LIABILITIES**
**AS AT 5TH APRIL 2021**
**CASH FUNDS**
Bank Current Account
Cash Account
**RECEIPTS & PAYMENTS SURPLUS (DEFICIT) FOR YEAR**
**OTHER MONETARY ASSETS**
Income Tax to be reclaimed on Gift Aid Monies Given – 2021
Income Tax to be reclaimed on Gift Aid Monies Given – 2020
Income Tax to be reclaimed on Gift Aid Monies Given – 2019
Income Tax to be reclaimed on Gift Aid Monies Given – 2018
Income Tax to be reclaimed on Gift Aid Monies Given – 2017
Income Tax to be reclaimed on Gift Aid Monies Given – 2016
Income Tax to be reclaimed on Gift Aid Monies Given – 2015
**PREPAYMENT –**DEPOSITS FOR 2021/2020 HOLIDAYS & 2020 FILM
**INVESTMENT ASSETS**
**ASSETS RETAINED FOR THE CHARITIES OWN USE**
**Freehold Property**at 74 Broadstone Road, &
2-4 Liverpool Road, Reddish, Stockport.
**Total Costs Incurred/ Valuation of Original Gift of building**
**Add:- Building Improvements in Year***
***None CAPITALISED,**but w/off in repairs total of**£12,540 in I & E a/c**
**Fittings & Equipment :- Bought in year**
No other additions in year. – SEE NOTE ABOVE
Fixtures, Church Chairs & Tables, (2017– 2010)
**TOTAL FIXED ASSETS FOR CHURCH USE**
**TOTAL ASSETS OF RCF**
**LIABILITIES**
Accruals for Accountancy & Independent Examination
Deferred Income {Church Holiday receipts in advance – 2021 & 2020
holidays}
**NET ASSETS EQUALS TRUSTEE FUNDS**|**£**
**73,403**
**0**|**2021**
**£**
**73,403**
**9,792**
**0**
**0**
**175,876**
**0**
**13,429**|**£**
**68,785**
**0**|**Page 3**
2020
**£**
**68,785**
**16,656**
**0**
**0**
**175,876**
**0**
**13,429**|
|---|---|---|---|---|
||**£ 4,618**||**£ 3,169**||
||**412**||**0**||
||**2,345**||**2,610**||
||**2,345**||**4,010**||
||**2,345**
**2,345**
**0**
**0**||**2,660**
**2,359**
**2,345**
**2,672**||
||**175,876**
**0**||**175,876**
**0**||
||0||0||
||||||
|||**£189,305**||**£189,305**|
||||||
|||**£272,500**||**£274,746**|
|||**-840**
**0**||**-810**
**-1,230**|
|||**£271,660**||**£272,706**|
||||||
|**DEFICIT/SURPLUS OF INCOME - YEAR ENDED 5TH APRIL 2021/ 2020**||**-£1,046**||**£ 4,408**|
|**TRUSTEE FUNDS**
UNRESTRICTED FUNDS
RESTRICTED FUNDS
**TRUSTEE FUNDS**||**2021**
**£**
**£270,085**
1,575||2020
**£**
**£272,706**
0|
|||**£271,660**||**£272,706**|
**Page 4**
## **REDDISH CHRISTIAN FELLOWSHIP AS AT YEAR ENDED 5TH APRIL 2021 STATEMENT OF ASSETS AND LIABILITIES SURPLUS FOR THE YEAR 2021**
|**1.**
**Trustee Funds**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|
||**£**|**£**|**£**|
|**RECEIPTS & PAYMENTS ACCOUNT**||||
|**SURPLUS OF INCOME OVER EXPENSES.A**|**3,043**|**1,575**|**4,618**|
|ADD:-||||
|**PURCHASES OF EQUIPMENT**|||0|
|**Note:- Smaller value items**have not been||||
|Capitalized – incl. IT equipment of £2500 &||||
|**Flat Improvements of £3,177 w/o I & E a/c**||||
|**ADDITIONS TO TANGIBLE FIXED ASSETS B**|||**0**|
|**LESS:- DEPRECIATION C**|||0|
|-DECREASEIN GIFT AID OWING|||**-6,864**|
|DECREASE IN PREPAYMENTS|||0|
|**INCREASE**IN CREDITORS|||-30|
|DECREASE IN DEFERRED INCOME|||1,230|
|**INCREASE(DECREASE) IN**||||
|**NET CURRENT ASSETSD**|||**£-5,664**|
|**DEFICIT/SURPLUS OF TRUSTEE FUNDS**||||
|**PER BALANCE SHEET{= A+B-C+D}**|||**-£1,046**|
|**2.**
**BUILDINGS AND FIXED ASSETS**||||
|**Freehold Properties & Contents**||||
|Insurance Value of 74 Broadstone Road|)|||
|Insurance Value of 2-4 Liverpool Road, Reddish,|Stockport. )|£ 466,137|(2020:- £ 466,137)|
|Insurance Value of Contents||£ 33,068|(2020:- £ 33,068)|
These values confirm the charity is adequately insured, and the above values exceed comfortably the cost and valuations included in the balance sheet, which are £ 175,876 (2020: £175,876) for the buildings, and £13,429 (2020: £13,429) for contents.
## **3. TRUSTEES INSURANCE**
Included in the Insurance costs of **£ 889 (2020:- £821)** for the year, is cover for Trustees up to £100,000 indemnity, as well as for the buildings and contents referred to in note 2.
**Page 5**
## **REDDISH CHRISTIAN FELLOWSHIP YEAR ENDED 5th April 2021**
## **TRUSTEES REPORT**
## **LEGAL STRUCTURE AND GOVERNANCE**
- Reddish Christian Fellowship {RCF}, was formed and constituted, and has its activities guided, by a Trust Deed dated 11[th] October 1982, together with a supplemental Trust Deed dated 29[th] April 1983.
- RCF is a registered charity, no. 514046.
- RCF has three trustees, two of whom are also elders of the Fellowship.
- The Trustees meet regularly to discuss the fellowships activities, and any Charity issues raised by the Charity Commission, particularly in the light of recent recommendations SORP 2005, and the Charities Act 2006.
- RCF have appointed their Independent Examiner, Mr David R S Welch FCA, DChA, as their contact with Charity Commission, who will report any governance issues to the Trustees should they arise during the year, requiring action or discussion by them **.**
## **TRUSTEES SERVING DURING THE YEAR**
- Roy Greenhalgh Chairman of Trustees; Roy Mycock (Elder) and Thomas Turner (Elder)
## **CHARITABLE OBJECTIVES**
- The furtherance of the Christian religion, the relief of poverty and the advancement of education throughout the world but particularly within the counties of Lancashire, Cumbria, Cheshire, Merseyside and Greater Manchester.
## **ACTIVITIES OF THE FELLOWSHIP AND THEIR BENEFIT TO THE PUBLIC**
- RCF is a Christian Church which meets on Sundays and during the week, to teach and help people grow and mature in their personal Christian Faith. Their services and meetings are held at their address, 74 Broadstone Road, Reddish, Stockport. This building adjoins 2-4 Liverpool Street, their other property. The recent church improvements enables the church building to be accessed and used by other groups in the local community, as well as helping the church to use their improved resources to reach out more effectively to young people.
- The church supports a variety of individuals and organisations in the UK and abroad in communicating and teaching the Christian Faith to others, and when appropriate, extending financial relief for situations of poverty or extreme need, sometimes highlighted by those they support on a regular basis.
## **RISK ASSESSMENT, PRACTICAL & TECHNICAL MATTERS**
- The Trustees meet regularly and are updated on issues concerning Charities through Charity Commission News.
- The Trustees are responsible to ensure the following:
- a) The fabric of the building maintained.
- b) Building insurance, including public liability and insurance for the trustees, is in place.
- c) The Health & Safety File for the building is kept up to date.
- d) Those involved in working with children and vulnerable people have the appropriate CRB checks.
## **HIGHLIGHTS OF THE YEAR TO 5TH APRIL 2021**
## **For Public Benefit**
- ➢ **Public Benefit Overseas included: £ 1,200 (2020: £ 3,267)**
- RCF continues to support Ministries working with Israeli believers & people groups.
- RCF continues to support the following Orphanages which bring relief to the poor and orphaned:- **Go Ye Ministries & Orphanage; A Tanzanian Orphanage; Ebeown Aids Orphanage;**
- ➢ **Public Benefit at home in UK included: £ 3,256 (2020: 4,832 )** RCF support the following Christian Ministries on a regular basis: - **Jacob Prasch; Go Ye National Ministries; Anthony Simon; Truth for Youth**
- RCF continues to support the following Christian Ministries, which bring relief to the poor in the UK on a regular basis: - **Manchester City Mission;**
- RCF continues to support the following Christian Ministries, **which operate both in the UK and Overseas** on a regular basis: - **The Gideons; and Prayer for Israel**
**REDDISH CHRISTIAN FELLOWSHIP YEAR ENDED 5th April 2021**
**Page 6**
**TRUSTEES REPORT {Continued}**
## **HIGHLIGHTS OF THE YEAR TO 5TH APRIL 2021 {continued}**
- **RCF:- During 2020/2021 and 2019/2020, t** he church building **has not been used** , as in previous years by a local resident’s crime watch group, nor by Stockport MBC for their Reddish Partnership Meetings.
- The year end of 5[th] April 2020 was only 2 weeks after the UK lockdown, so those accounts were very close to being a normal year for the fellowship. However, the following year to 5[th] April 2021 looks to be an uncertain one, as it does for many churches and fellowships in the UK.
- The financial reserves note below shows that the Fellowship has enough resources to sustain it through the next 2 years, when physical meeting of members will be replaced with IT connections, and church services more likely to be online, until it is safe to return to the church building.
## **For RCF and its members Benefit**
## **In year to 5[th] April 2021**
- As a church we have continued to meet regularly both on Sundays and during the week.
- The teaching of Christian principles and beliefs, by the elders and visiting speakers, has been delivered to encourage people to mature in their faith. We continue to look how we can serve our local community, as well as the needs of those who attend the church.
## **In the current year since 5[th] April 2021**
- _When lockdown was announced for the whole of the UK in the middle of March 2021, due to Covid 19, the many restrictions apply to churches not being able to meet together for public worship, and Reddish Christian Fellowship has therefore had to change and alter using IT & Communication software to enable Christian services and activities to be held._
The Trustees report as follows:-
- **As a church we have had to change the way we work due to Covid 19. We have therefore used skype to deliver our Sunday morning service from our church building. We have also held our midweek meetings and young people’s meetings via skype and set up additional daily meetings to provide support for those who are isolating.**
- **The teaching of Christian principles and beliefs has continued to be delivered to encourage people to mature in their faith. However, we have not been able this year to continue our work in the local community.**
## **FINANCIAL REVIEW & REVENUE RESERVES**
The church is still in a healthy financial situation with bank and cash reserves of **£ 73,403** (2020:-£ **68,785** ) and gift aid owing of **£ 9,792** (2020:- **£ 16,656** ), which together with a prepayments of £0 {2020:- £0}, gives a total of liquid assets of **£ 83,195** {2020:- £ **85,441}** , including 5 years gift aid now owing and due to be claimed. Two of these years were received on 29[th] April 2021 totaling £ 4,004, leaving 4 years, then, to be claimed.
This represents just over two year’s income in reserve, based on the last 2 years reported figures. The church is therefore currently sound and strong going forward, and overcome the ongoing challenges that Covid 19 presents.
## **Roy Greenhalgh**
## **Chairman of Trustees.**
**17th December 2021**