Regislered Charty Number.. 514852 ty Ghrfrth .""'--"'- FAMILY CHURCH REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 elpizo
Family Church Reports and accounts Contents Page Trustees, Report Statement of 'TeCtors,[rrU5tees, Responsibilities Independent EXalner'S Report Statement of Financial Activilies Balance Sheet 10 Statement of cash flows 11 Notes to the accounts 12 21Page
Family Church The report of Ihe Trustees for the year ended 31 March 2024 Introduction The trustees present Iheir annual director's Teport and financial statements for the year ended 31 March 2024. which are also prepared to meet the requirements for a directors, report and accounts for Companies Act putposes. The financial statements compty wth the ChatTties Act 2011, the Companies Ad 20C6, the MemorarKJum and Artides of Associats'on and Accountiro and Reporting by Charities.. Statement of Rec0rrmendI Practice applicable to charities preparing their accounts in accordan with the Financial RepOrt1j StarKlard applicable in the UK and Republic oflreland (FRS 102) (effective 1 January 2015) Purpose and Activities of the Charity The purpose for the chantable company is established are.. 1. The advancement of the Christian religion thrOh Ihe worship of God 2. The athancement of the educats.on of ctm'ldren generalty by the wovision, fffjintenance and conducting of a school Achievements and perfomiances Throughout this period, we have continued our Sunday services at each of our three locations. Billinge., Skelmersdale.. and Westhoughton. Some of these have been dedi12ted to baptt'sm. chihj dedication, and famity focussed servIs. There conts'nues to be a youth and kits program, provided every Sunday, indivKJually tailored lo several &3e groups. FarTMly Church regularly sees over 30 kids and youth each week. Other provisions for these age groups have inclLKled our annual 'Light The Night, party on Odober 3111 which rs a fun. livety, earty evening party to provide an afternative to Halloween, plus our ChristrrAs parlies. In August. our youth and youro adults enjoyed a trip to LirTMtless Festival. Staffordshir joining thousands of others for an exceKAional S days of Camrj, live music, tslks aTrJ sports. This was a great experience for this group of arourKI 20 yourKJ people. to enrich their faith tfMJether. In March, there was also Lirritless One - an evening event in Manchester. Our Discipleship Community GrouF6 (DC GrouF6) have continued. These sffoll grou rularlY for Mid-yek prayer, Bible study, and social activity, vath some grouFS deiidirvJ to arrange an extended time away over a weekend. Prayer meetings continued. Our main opportunities for prayer are MorNJay eveni[ at BillirvJe, Thursday mornings at Westhougmon arKI each weekday rnornirwJ onlne. As part of our on-goiThJ PartnehIp with the International Christian Ernbassy Jerusalem UK. we hosted the annual team retreat in February 2024 and fa(alitated various smaller meets'ros throughout the year. The Organisation's adrninistratNe office conb'nues to be based at the Church {Bill'nge sited). The Storehouse Project continues to te our main community support ffinisty, impacting many individuals everyday by providing fo(MJ, fumrture and much more at no cost to those in need. The Storehouse Project also runs its own 'Grace Shop, (chanty shop) located in Skelmersdale. Financial Review Policies on reserves Adequate reserves are maintained lo fund the charity's aclivib'es for at least six mon forward. 31Page
Family Church The report of the Trustees for Ihe year ended 31 March 2024 Availabilty and adequacy of assels of the funds. The board of Trustee Is satisfied that the charty assets in each fund are available and adequate to fulfil its obligations I respect of reach fund. Transactions and Financial position The Statement of Financial Activib'es show outgoing resources for the year of a revenue nature of £15,373 (2023.. £39.695). The total resetve at the year-end stand at £1.097,198 (2023.. £1,112,571). Free unrestricted liquid reserves amounted to £76,491 (2023.. £64,917). Share Capital The Company is lirTMted by guarantee and Ihereft)re has no share capital. Reference and adminislralive details Date of incorp)ratson.' 25 January 1984 Company Registration Number.. 017860S8 The Registered Office is.. Koinonia, 31 Crank Road, BilliNJe. Wgan. WN5 7DT Charity Registration Number.. 514852 Telephone: 01744 894374 Ernail: Info famil church Directors and trustees The trustees. who are also directors, through the year were.. Tanel Lokuta Gaynor Mobey (Secretary) Emma Davies Paul Boardman John Miller (appointed 3 Juty 2023) Stephen Kerry (appointed 3 July 2023) (Tesigned 18 December 2023) Jonathan Dickson (resigned 25 April 2023) Bethan Boardman (resrgned 31 May 2023) Olufunso AriÈ4sala (resigned 16 October 2023) Charlotte Hill Daniel Buck (resigned 19 April 2023) {re&gned 4 Maich 2023) All the directors of the company are also the TnBtees of the charity, and their resportsitrAIts'es include all the res[K)nri11tles ofthe diredors under the Companies Acts and ofTru5tees urKler the Chartties Act. The Board of trustees held regular meetings across the year, 1th 85%+ attendance for each meeting. Nature of the Governing Documents and Constitution of the Charity The Organisation is a charitable company liffited by guarantee, incorFM)rated on 25 January 1984 and registered as a charity on 26 Mard) 1984. The Company vS established under a Memorandum of Assooalion. which established the obj.ects aThJ powers of the charitable company and is governed under its Article of Assocaation. In the event of the cOmnY b.ng wound up, rnemL*rs are required lo contribute an amount not exCeed1j £100. The methods adopted for the recruilnRnt and appoinlment of new trustees The direclots of the company are atso charity trustees for the purpose of charity law and under the Company's Arttdes the director5 are known as Mern of the charity. The directors are chosen to bring a wide variety of skilL5 to the charity ffonagement.
Family Church The report of the Trustees for the year ended 31 March 2024 Independent Examiner Malcolm Wright. Elpzo Lirrited, Chartered Accountants. 13 Village Road, Huher Bebington tral, CH63 8PP. Statement of Director's and Trustees. Responsibilities The chartty trustees (who are also the direclors of the charrtable company for the PUfFM)se of mpany law) are resFK)nsible for preparing a trustees. annual report and financial stalements in accordance with applicable law and United Kingdorn Accounb'ng Standards (United Kingdom Generalty AcceFAed Ac¢ounlirvJ Practice). Company law rcquires the charity trustees lo prepare financial statements for each yearwhich give a true aThJ fail view of Ihe stale of affairs of the charitatAe company and of the inco1ng resources and application of resources, including the income and expendtture, of the chan'table group for that peti(MJ. In preparing the financial statements. the trustees are required to.. Select suitable accounth'ng tx)liaes and then apply them consistenlty • ot6erve the methc*Js and prinaples in the Charits'es SORP make judgements and ests'mates that are reasonable and Prent state whether applicable UK accounts'ng standards have en folltrwed, sut¥'ect to any material departures disclosed and explained in the finanaal statements. prepare the financial statements on the going concern basis unless rt is inapwopriate to presume that the charity will continue in Ixjsiness. The trustees are responsible for keeFing proper a(oUntIng records that disclose vath reasonable accuracy at any time the financial posib.on of the charity and to enable them to ensure that the financial statements cornply with Ihe Companies Ad 20(E. They are also responsble for safeguarding the assets of the charity and hence taking reasonable steps lof the prevention and detection of fraud and other irregularilies. The trustees are responsible for the raIntenanCe aThJ integrity of the corForate aThJ finanaal information induded on the charitable company's website. Legislation in the Unrted Kiwjom governing the preparation and dissenwnab'on of financial statements may th'ffel from Islation in other jurisdictions. Statements as lo disclosure to our independent eXaner In so far as the trustees are aware at the time of approvirKJ our trustees. annual reFK)rt: There is no relevant information, being information needed by the indeper¥Jenl exaTriner in connection with preparing their report, of which the group's altOr is unavrare, aThJ the trustees, having made enowJh enquiries of fellow diredors that they ought to have iThJividually taken, have each taken all steps that helshe is obliged to take as a diredor in order to rroke therrtsefves aware of any relevant independent exarrlnation infomiation and to estabhsh that the independent exaff4ner is aware of thal information. By order of the board of trustees This report was approved by the board of Trustees on 21 August 2024 Signed: Gaynor Mobey - Directorrrrustee SIPage
Family Church Independent Examiner's Report to the Trustees of the Charity Report of the Independent Examiner to the Trustees on the accounts of the Charity for Ihe year ended 31 March 2024 I rerK)rt on the financlal statement of the charitable company on page 7 to 17 for the year erKled 31 March 2024. This report ts made solety to the chanty's truslees, as a body, in accordance with Sedion 145 of the Charities Act 2011. My examinab'on has en undertaken so that I rright state lo the charity's trustees those matters l am required to state to them in an Independent Exarr#ner's report and for no other purpK)se. To the fullesl extent perrrmtted by law, I do not accept or 8SSUtrE responsilj'lity to anyone other than the chanty and charity's trustees as a trthy, for nry examination, for this report. or for the oynions I have fo¥med. Respective responsibilities of Ihe Trustees and Examiner As the charity trustees. who are also directors of the company for the purrN)se of the company law, you are responsible foi weparalion of the accounts in accordance 1th the requirements of the Companies Act 20(. Having satisfied myself that the chanty is not Su.eCt to audit under company law aj under section 144(2) of the Charities Act 2011 (1he Charities Adl and is eligible for independent examination. It is my resFrf)nsibility to: Exarrine accounts under the section145 of the Chaiibes Acl,. Follow the procedure laid down in the general 'rectionS given by the Charty Comnission under section 145(5)(b) of the Chan'ts"es Ad; and To state whether particular matters have com8 to my attention Basis of opinion and scope of work undertaken My exarnination was carried out in accordance to general directions given by the chanty comrrission. An examination includes a review of accountirvJ records. ke# by the chanty and a comparison of accounts presented with those records. It also inclthles considerth.on of any unusual items of disclosures in the accounts and seeks explanations from the Tnjstees concerning any such matters. The procedure undertaken does not Provide all the evidence that woubJ be required in an audit. Consequently. no opinion is given to whether the accounts present a true and fair view and report is liffited to the matters set out in the staternent below. Independent Examiner's Statement In connection with exarrunats'on. no matters have come lo my attention; 1. Which gives me reasonable cause to believe that in any material respecl the requirements; To keep accounting records in accordance wilh seclion 386 of the Companies A 2006,. and To prepare accourts which accord with the a¢)un.[J records and comFty accounb.ng requirements of section 396 of the Companies Ad 20tE and wnth the methods and prinaples of the Statements of Re)rn1nended Practice: AcUntI[¥j arKJ reporting by Charities have not been mel,. or, 2. To which, in rrry opinion, attention should be drawn in order to enable a woper understanding of the accounts to be reached. Malcolm Wright. Chartered Accountant Elz0 Li[rit, 13 Village Road, Higher Be.[on, rral CH63 8PP The date upon which ry opinion is express is: 21 August 2024
Family Church Statement of Financial Activities For the year ended March 2024 Unrestricted Restricted Total Last Year Funds Funds Funds Total Funds 2024 2024 2024 2023 Notes Income Donations and lega(aes Investment I ncome 164,832 164,832 194,065 Total Income Expenditure Expenditure on charitable activrties 18 Total expenditure Net incomel(expenditure) for Ihe year 115.373) 115,3731 139,695) Gross transfer between funds Net movement in funds (15,373) (15,373 139.695) Total funds brought forward 1112571 1112 511 Total funds carried forward The net movement in funds to above in the net incoming resources as defined in the staterrEnt of Recommendation Practice for Accounb'ng and reporting issued ty the Chanty Cornission for England and Wales and is reconaled to the total funds as sh(wn in the Balance Sheet on page 10 as requtred by the said statement. All activities derive from continuing operalion The notes on page 12 to 17 fomi an integral part of these accounts
Family Church Statement of Financial Activities for the year ended March 2024 Analysis of prior year total funds as required by paragraph 4.2 of Statement of Recommended Practice ISORP) Unrestricted Restricted Funds Funds 2023 2023 Total Funds 2023 Notes Income Donats'ons and legaaes Other incorne Investment Income 194.065 194,065 Total Income Expenditure Expenditure on charitable activrties 233 760 233 760 Total expenditure Net incomellexpenditure) for Ihe year Net movement in funds (39,695) 139,695) Reconciliation of funds: Total funds brought forward 1152 266 1 152266 Total funds carried forward All activities derive from continuing operation The notes on page 12 to 17 fom? an integral part of these account
Family Church Statement of Financial Activities For the year ended 31 March 2024 Income and Expenditure Account as required by the Companies Act 2024 2023 Turnover 164,832 194.065 Direct costs of tumover 179 851 232 780 Gross surplus Governance costs 994 980 Operating (deficit) surplus Interest receivable (Deficit) Surplus on ordinary activilies belore tax Retained (deficit) surplus for the financial year 39 95 All activities derive from continuing operations The notes on pages 12 to 17 fomi integral part of these accounts.
Family Church Company Number Balance Sheet As at 31 March 2024 01786058 2024 2023 Notes Fixed Assets Tangible assets Total fixed assets 10 1015 596 1,015,596 1032 604 1.032,604 Current Assets Debtors Cash at the bank and in hand Total current assets 11 5,111 15,050 84.996 85,198 Creditors: . Amount due within one year 12 Net current assets Net Assets 1097 198 1112571 The funds of the charity Unrestricted income funds Unrestricted revenue accumulated funds 14 1 112571 Total charity funds 1 097 198 1 112 571 The directors are satisfied thal Ihe year ended on 31 March 2024 the charitable company Yras entÉtled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no mem1rS have required the company to obtain an audit of its accourrts for the year in question in accordance with section 476 of the act. H¢Th¥ever. in a(rdanCe WTth section 145 ofthe Charities Act 2011, the a(xounts have en exarnned by an Independent Exarriner whose reFM)rt appears on page 6. The directo acknowledge their responsibilities for comptying with the requirerrEnts of the Companies Act 20C6 with resFeCt to accounting records and the preparation of accounts. These accounts have teen prepared in accordance with the provisions a[Pcab to companies subject to the small companies, regin. Approved by the board of Trustees on 21 August 2024 Signed: Gaynor Mobey Directorrrrustee The notes on page 12 to 17 form an intsgral part of these accounts IOIPage
Family Church Statement of Cash Flows For the year ended 31 March 2024 Notes 2024 2023 Cash generated in operaling activities 16 9,098 P4.266) Cash flows from investing activities Interest Income Cash provided by investing activities Increase (decrease) in cash and cash equivalents in the year Cash and cash equivalents at the teginning of the year 414 Total cash and cash equivalents at Ihe end of the year 11 | Page
Famity Church Notes to the Accounts for the year ended 31 March 2024 1. Accounting policies The prinapal accountiry FK)li(ies adoFed. judgements and key sources of esb'mation uncertainty in the FKeparab'on of the financ4al statements are as follows.. a) Basis of preparation The financial statements have been prepared in accordance hth AccountiNJ and ReportirvJ ty Charib'es.. Statement of Recorrynended Practice applicable to chai7ties preparing their accounts in accordance with the Finanaal RepM)rting Standard application in the UK arKJ Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charibes SORP(FRS 102) the Finanaal ReF()rting SlaThJard applicab'on in the UK and Republic of Ireland (FRS 102) and the Companies Act 201. The Charrty meets the definilion of a public benefit entity under FRS 102. Assets & liabilities are inits'alty recognised at histotical cost or transaLlion value unless otherv•ise stated in the relevant accounb'rvJ wlicy notes{s). b) Preparation of the accounts on a goiThJ concern basis The financial statements are prepared on a going concem. The Charity is entirety dependent on continuing grant and donation suprx)rt arKI as a consequence the going concern basis is also dependent on that continuing finanaal SUPFQrt. c) Income Income is iecognised when the charty has entitlement to the funds, any perforrrrance conditions attached to the item(s) of income have been met. rt is Kxobable that the income will be received. and the amounl can be rneasured reliabty Income received in advance of the provision of specified ser¥ices Is deferrwj until the cnteria for income recognition are met. d) Donated sepiices and facilities Donated professional SeIceS and donated facilrties are recognised as incorT when the charity has control over the item. any condrb'ons associated with the donated rtem have been met, the receipt of economic benefit from the use ty the chanty of the itern is probable and that economic benefit can be measured reliabty. In accordance with the Charities SORP (FRS 102). the general volunteer time is not reccgnrwl and refer to the trustees, annual report for more infomation about their contributs'on. On receipt. donated professional services and donated facifities are recognij on the basis of the value of the gift to the charity which is the arTK)unt the charty woukj have been willing to pay to obtain seplices or facilities of equivalent economic benefft on the open rket. a corresponding amount is then reccMJnised in expenditure in the Fenod of receipt. e) Interest receivable Interest on funds held on deposit is included vthen receivable and the arnunt can be measured reliabty by the chanty; this is norrrolly upon notificab'on of the interest pawj or payable by the bank. Q Fund accounting Unrestrided funds are available to Snd on activities that further any of the wrFM)ses of the charty. Designated funds are unreslricted funds f the charity which the trustees have decided at their discretion to set asKle to use for a specific purKKJse. Restricted funds are donations which the donor has speafiaj are to be used for particular areas of the charity's work or for specific wojeds being undertaken ty the charty. 121Page
Family Church Notes to the Accounts for the year ended 31 March 2024 g) ExTr[ture a1 IeCoVerable VAT ExpeTKJiture is recognised once there is a legal constructive obligation to make a payment to a third party, rt is prObae that settlement will required, and the amount of the obligation can measured reliabty. Expenditure is classified under the following activty heIl3s.. Expendrture on charitaNe activities includes the costs of aclivities uThJertaken to fijrther the wrFM)ses of the charity and their assocaated support costs Other exFEndTture rewesents those items not falling into any other heading. Irrecoverable VAT is charglxl as a cost against the activty for which the exrndrture was incurred. h) Allocation of SUPF)Ort costs SupFort costs are those functions Ihat assist the Yrk of the charity but do not directly undertake charitable adivrties. Support costs include baCk4)ffi costs. finance. pet50nnel, payroll and govemance costs which suptK)rt the charitable activities. These costs have been allocated between costs of raisiTVJ ftjnds and expendrture on charitable aclivib'es. The bases on which suppxjrt costs have en allocated are set out in note1. ) Tangible fixed assets Individual fixed assets cosb'ng £100 or mre are captalised as ccst and are depreaated over their estimated useful economic lives on a straight-lne bass as follo6.. Asset Category Annual rate Freehokj building Plant and equipmenl 2/2 11>33% j) Debtor5 Trade and other debtors are recognised at the settlement amunt due after any traje discount offered. Prepayments are valued at the amount prepaid net of any trJe discounts due. k) Cash at bank and in haThJ Cash at bank and cash in hand incleS cash aThJ short tenn highty Squid investrrEnts with a short maturity of three months or less from the date of aUlSi110n or operurMJ of the depos¥t or sinilar account. Creditors and provisions Creditors and provisions are recognised where the charity has a wesent Obation resulting from a past event that will probabty resuft in the trartsfer of funds lo a third party and the amount due to settle the obligation can be measured or estirrAb'ng reliably. Creditors and Kxovisions are normalty recognised at their settleffEnt amount after all01j for any traje discounts due. Legal status of the Trust The charity is a company Imiied by guarantee and has no share catxtal. In the evenl of the charity being would up. the liatmlty in respect of the guarantee is fjrnited to £1 per member of the charity. 131 Page
Family Church Noles lo Ihe Accounts for the year ended 31 March 2024 Income from donations and legacies 2024 2023 Donations Gift5 and donations Taxats'on recoverable (Gift Aid) Group activrties 135,895 23,372 162.349 26,560 The Trust benefits from the Invoement and enthusiastic support of rts many volunteers, details of which are given in our annual report. In accordance wth FRS 102 and the Charib'es SORP {FRS 102), the econoffic contribution of general volunteers is not rec(>Jnised in the aountS. Investment Income All of the chatity's investment incoTh* of £640 arises frorn money hehg in interesl bearing deposit accounls. Analysis of expenditure on charilable activilies 2024 2023 Mission and outreach PreIseS running and development costs Grants and donath'ons Adnwnistration Depreciation Governan costs (see note 6) Support costs (see note 6) 11.247 20.423 9.194 27,333 17,008 994 7.623 27,195 28.421 34.9)9 17.008 117 Total 233 760 Expenditure on charitable aclivits'es was £180,84S (2023". £233,760) all of which was unrestricted. Analysis of governance and support costs The charity initially identifies the costs of its support fundions. It then idenb'fies those costs which relate to the governance funclion. HaviThJ identified its govemance cost. the remaining supwrt o)sts together Vth the govemance costs are allocated to the charitable activities undertaken in the year. Refer to the table below foi the basis for apportionrnent and the anatysis of support and governance costs. Analysis of support and governance costs General support Governance Fundion Total Basis of apportionment Salaries, wages and related costs Indendent Examiner 94.646 Allocated on time 994 Governan Total 646 994 141Page
Farnily Church Notes to the Accounts for the year ended 31 March 2024 Analysis of staff costs, trustee remuneration and expenses, and the cost of key managefnent personnel. 2024 2023 Salaries wages Pension Social seajrity costs 87,832 4.(0 113,999 2,625 No employees had emtAoyee benefits in excess of £60.000 (2023: niD. Apart for the above the charity trustees were not paid or recerved any other beneffts from employment with charity in the year nor in their role as trustees (2023: £niQ neither were they reimbursed expense5 during the year (2023.. £nil). The key Thnagement rsonnel of the charity comwise the trustees and the leadership team including the church elder5. The total employee benefits of the key mnagernenl personnel of the charity were £94,646. There were no transactions with connecled parties that fall to be declared for either year covered by these financial statements and reports. Staff Numbers The average monthly head count was 2 full tin staff and 4 part tirre staff arKI the average monthty number of fulktime equivalent employees (Including casual aTr part-time staff) duting the year were as follows: 2024 Number 2023 Numt*r Charitable activities Corporation Taxation The charity is exempt from tax on income and gain5 falfing within sedion 505 of the Taxes Act 1988 or section 252 ofthe Taxalion of Chargeable Gains Ad 1992 to the exterrt that these are applied lo its chariiable objects. 151Page
Famity Church Notes to the Accounts for the year ended 31 March 2024 10 Tangible fixed assets Freehold Land and Buildings Plant and Equipment Total Cost". As of 1 Awil 2023, 1,166.188 1.265,052 As of 31 March 2024 52 Depreciation.. As of 1 April 2023, Charge for the year 134.240 16.780 98.208 228 232,448 17,008 As of 31 March 2024 151020 Net book value As of 1 April 2023, 656 As of 31 March 2024 101516 428 11 Debtors 2024 2023 Other debtors- recoverable taxation 12 Creditors: amounts falling due within one year 2024 2023 Accrued costs Payroll related creditors 1,387 2,109 13 Contingent assets - legacy income The charity received legacy incorne in the year of £nil. at 31 March the charrty had not been notified of any further legacy income. 14 Analysis of charitable funds - analysis of movements in unrestricted funds Balance Funds 1 April 2023 Income Expenditure Transfers 31 March 2024 General fund 16 IPa8e
Famity Church Notes to the Accounts for the year ended 31 March 2024 General fund The 'free resees. after allowing for all designated funds. 15 Analysis of net assets between funds All of the nel assets of the charity are for the general unrestrided furKI 16 Reconciliation of net movement in funds to net cash flow from operating activities 2024 2023 Net movement in funds Add back depreciation tharge Deduct interest income shown in investing aclNities Decrease (Increase) in debtors Increase (decrease) in creditors (15,373) 17.008 (39,695) 17,008 {640) 9,939 P82) Net cash generated in operating activities 171 Page