## **REDDISH CHRISTIAN FELLOWSHIP**
## **ACCOUNTS**
**YEAR ENDED 5th April 2023**
**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 2023**
## **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 2023**
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: PROFESSIONAL QUALIFICATION ADDRESS: DATE: 29[th] August 2023**
**DAVID R S WELCH FCA, DChA CHARTERED ACCOUNTANT, 3, Alvington Grove, Hazel Grove, Stockport, Cheshire. SK7 5 LS**
**Page 1**
## **REDDISH CHRISTIAN FELLOWSHIP RECEIPTS & PAYMENTS ACCOUNT YEAR ENDED 5TH APRIL 2023**
Page 2
|**YEAR ENDED 5TH APRIL 2023**|||
|---|---|---|
||2023
2022||
|**RESOURCES RECEIVED**|**Unrestricted**
**Restricted**
**Total**
**Total**||
|**From Main Activities of Charity**
Regular Gifts &Donations - Gift aided
Regular Gifts &Donations - Not Gift aided
Tithes & Offerings
Gift Aid Adjustment previous years
Gift Aid Received in year {3 years}
Gift Aid to be Received from HMRC*
Gift Aid added to debtors, not rec’d in year
Church Holiday Receipts
**Total Income from Main Activities**
{*2yrs to claim at 5.4.2023}
**From Investment Activities of Charity**
HMRC - Interest Received
Other Gifts Received
Community use of Church buildings
**Total Income from Main Activities**
**from Other Activities of Charity**
SMBC, Utility & other refunds
**TOTAL INCOME FOR YEAR**|£
£
£
£
14,220
0
14,220
13,575
3,535
0
3,535
3,535
8,485
8,485
6,855
0
0
0
-417
0
0
0
8,662
3,555
0
3,555
3,394
-3,555
0
-3,555
-3,394
0
6,138
6,138
5,531||
||**26,240**
**6,138**
**32,378**
**37,741**||
||0
0
0
69
150
0
150
0
0
0
0
0||
||**150**
**0**
**150**
**69**||
||**70**
**0**
**70**
**2,786**||
||**2,786**||
||**26,390**
**6,138**
**32,528**
**£40,596**||
||||
|**RESOURCES EXPENDED**|**Unrestricted**
**Restricted**
**Total**
**Total**||
||£
£
£
£||
|**for Main Activities of Charity**
UK Ministry and Speaking Gifts
2,437
0
2,437
1,027
UK Missions & Relief of the Poor
2,054
0
2,054
2,290
Overseas Missions & Relief of the Poor 3,391
0
3,391
1,811
Sunday School & Other Payments
70
0
70
0
Kings EDS,C Smith & Church Holiday
858
6,238
7,096
5,935
Deposits for 2023&2022 Church Holidays
0
200
200
500
**Resources for Main Activities**
**8,810**
**6,438**
**15,248**
**11,563**
**Fabric, Utility & Support Costs**
Repairs, Maintenance & Improvements
**4,913**
**0**
**4,913**
**1,200**
New Computer & IT equipment
0
0
0
0
Insurance
1,044
0
1,044
948
Heat & Light, Water, Phone & Other Utilities
6,199
0
6,199
4,465
Stationery, Computer, Legal & Sundry
169
0
169
127
Hardship Loan {net of repayments}
3,506
0
3,506
0
**Resources for Support & Management**
**15,351**
**0**
**15,351**
**6,740**
**Governance Costs of Charity**
**Accounts & Independent Examination**
880
0
880
840
**TOTAL RESOURCES EXPENDED FOR YEAR**
**25,041**
**6,438**
**31,479**
**19,143**
**SURPLUS (DEFICIT) OF INCOME OVER EXP.**
**£ 1,349**
**-£300**
**£1,049**
**£21,453**
**Bank & Cash balances b/fwd**
**£ 94,356**
**£500**
**£ 94,856**
**£73,403**
**Bank & Cash balances c/fwd**
**£ 95,705**
**£200**
**£ 95,905**
**£94,856**|2,437
0
2,437
1,027
2,054
0
2,054
2,290
3,391
0
3,391
1,811
70
0
70
0
858
6,238
7,096
5,935
0
200
200
500||
||**8,810**
**6,438**
**15,248**
**11,563**||
||**15,351**
**0**
**15,351**
**6,740**||
||880
0
880
840
**25,041**
**6,438**
**31,479**
**19,143**||
||**£ 1,349**
**-£300**
**£1,049**
**£21,453**||
|||**£ 94,356**
**£500**
**£ 94,856**
**£73,403**|
||**£ 95,705**
**£200**
**£ 95,905**
**£94,856**||
|**REDDISH CHRISTIAN FELLOWSHIP**
**STATEMENT OF ASSETS AND LIABILITIES**
**AS AT 5TH APRIL 2023**
**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 – 2023
Income Tax to be reclaimed on Gift Aid Monies Given – 2022
Income Tax to be reclaimed on Gift Aid Monies Given – 2021
**PREPAYMENT –**DEPOSITS FOR 2023/2022 HOLIDAYS & 2022 FILM
**DEBTOR – {Hardship loan net of repayments made of £494]**
**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,**but £ Fixtures w/off in repairs of**£ 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 – 2023 & 2022
holidays}
**NET ASSETS EQUALS TRUSTEE FUNDS**|**£**
**95,651**
**254**|**2023**
**£**
**95,905**
**10,567**
**200**
**3,506**
**0**
**175,876**
**0**
**13,429**|**£**
**94,675**
**181**|**Page 3**
**2022**
**£**
**94,856**
**7,012**
**500**
**0**
**0**
**175,876**
**0**
**13,429**|
|---|---|---|---|---|
||**£ 1,049**||**£21,453**||
||**3,555**||**0**||
||**3,394**||**3,394**||
||**3,618**||**3,618**||
||**175,876**
**0**||**175,876**
**0**||
||0||0||
||||||
|||**£189,305**||**£189,305**|
||||||
|||**£299,483**||**£291,673**|
|||**-880**
**0**||**-880**
**0**|
|||**£298,603**||**£290,793**|
||||||
|**TRUE SURPLUS FOR THE YEAR ENDED 5TH APRIL 2023/ 2022**||**£ 7,810**||**£13,668**|
|**TRUSTEE FUNDS**
UNRESTRICTED FUNDS
RESTRICTED FUNDS
**TRUSTEE FUNDS**||**2023**
**£**
298,403
200||**2022**
**£**
**£290,293**
500|
|||**£298,603**||**£290,793**|
**Page 4**
## **REDDISH CHRISTIAN FELLOWSHIP AS AT YEAR ENDED 5TH APRIL 2023 STATEMENT OF ASSETS AND LIABILITIES SURPLUS FOR THE YEAR 2023**
|**1.**
**Trustee Funds**|**Unrestricted**
**Restricted**
**Total**|
|---|---|
|**RECEIPTS & PAYMENTS ACCOUNT**
**SURPLUS OF INCOME OVER EXPENSES.A**
ADD:-
**PURCHASES OF EQUIPMENT**
**Note:- Smaller value items**have not been
Capitalized – incl. Furniture of £1,374
(2022:**£486) w/o I & E a/c**
**ADDITIONS TO TANGIBLE FIXED ASSETS B**
**LESS:- DEPRECIATION C**
-DECREASEIN GIFT AID OWING
INCREASE IN PREPAYMENTS & LOAN
**INCREASE**IN CREDITORS
DECREASE IN DEFERRED INCOME
**INCREASE(DECREASE) IN**
**NET CURRENT ASSETSD**
**SURPLUS OF TRUSTEE FUNDS**
**PER BALANCE SHEET{= A+B-C+D}**|**£**
**£**
**£**
**£ 1,349**
**£-300**
**£ 1,049**|
||0
0
0|
||**£0**
**£0**
**£ 0**|
||0
0
0
3,555
0
3,555
3,206
0
3,206
0
0
0
0
0
0
**£6,761**
**£ 0**
**£6,761**|
||**£8,110**
**£-300**
**£ 7,810**|
**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 (2022:- £ 466,137) Insurance Value of Contents £ 33,068 (2022:- £ 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 (2022: £175,876) for the buildings, and £13,429 (2022: £13,429) for contents.
## **3. TRUSTEES INSURANCE**
Included in the Insurance costs of **£ 1,044 (2022:- £ 948 )** 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 2023**
## **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, Chartered Accountant who ensures our Annual Accounts are filed online with Charity Commission, and advises the Trustees re CC issues 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 liability 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 2023 For Public Benefit**
- ➢ **Public Benefit Overseas included: £ 3,391 (2022: £ 1,500)**
- 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: £ 4,491 (2022: £ 3,317 )** RCF support the following Christian Ministries on a regular basis: - **Jacob Prasch; Go Ye National Ministries; Anthony Simon; Truth for Youth, Calvin Smith, Jay Smith, and CCFON {Christian Concern for Our Nation}**
- 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 2023**
**Page 6**
**TRUSTEES REPORT {Continued}**
## **HIGHLIGHTS OF THE YEAR TO 5TH APRIL 2023 {continued}**
- **RCF:- During 2022/2023 and 2020/2022, 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 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 2023**
- 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 2023**
- _When lockdown was announced for the whole of the UK in the middle of March 2020, 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. Most of these restrictions have now been lifted and the life of the fellowship is more like it was pre-covid 19._
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 **£95,905** (2022:-£ **94,856** ) and gift aid owing of **£ 10,567** (2022:- **£ 7,012** ), which together with a loan and prepayments of £3,706 {2022:£500}, gives total of liquid assets of **£ 110,178** {2022 **:- £ 102,368 }** , including 3 years gift aid now owing and due to be claimed.
This represents approximately three year’s income in reserve, based on the last 2 years reported figures. The church is therefore currently sound and strong going forward, and has overcome the ongoing challenges that Covid 19 presented.
## **Roy Greenhalgh**
## **Chairman of Trustees.**
**26[th] August 2023**